Loading...
HomeMy WebLinkAboutStaff Report 10149 City of Palo Alto (ID # 10149) Finance Committee Staff Report Report Type: Action Items Meeting Date: 4/16/2019 City of Palo Alto Page 1 Summary Title: FY 2020 Water Financial Plan and Rate Proposals Title: Staff and the Utilities Advisory Commission (UAC) Recommend the City Council Adopt: (1) a Resolution Approving the Fiscal Year 2020 Water Utility Financial Plan; and (2) a Resolution In creasing Water Rates by 1% by Amending Rate Schedules W-1 (General Residential Water Service), W-2 (Water Service from Fire Hydrants), W-3 (Fire Service Connections),W-4 (Residential Master-Metered and General Non -Residential Water Service), and W-7 (Non -Residential Irrigation Water Service) From: City Manager Lead Department: Utilities RECOMMENDATION Staff requests that the Finance Committee recommend that the Council: 1. Adopt a resolution (Attachment A) approving: a. The fiscal year (FY) 2020 Water Utility Financial Plan (Attachment B); and b. Up to a $5 million transfer from the Operations Reserve to the CIP Reserve; and 2. Adopt a resolution (Attachment C) increasing water rates by amending Rate Schedules W -1 (General Residential Water Service), W-2 (Water Service from Fire Hydrants), W-3 (Fire Service Connections), W-4 (Residential Master-Metered and General Non-Residential Water Service), and W-7 (Non-Residential Irrigation Water Service) (Attachment D) EXECUTIVE SUMMARY The FY 2020 Water Utility Financial Plan includes projections of the utility’s costs and revenues for FY 2019 through FY 2024. Costs are projected to rise on average by about 3 to 4% per year over the next several years. As a result, staff projects the need for a 1% water rate increase on July 1, 2019 and 2% to 6% rate increases in later years. The 1% increase in FY 2020 is needed to raise revenue for rising capital and operations expenses. Over the longer term, increases are primarily associated with increasing water supply costs, with some of the increase related to rising capital costs. City of Palo Alto Page 2 BACKGROUND Every year staff presents the Finance Committee with Financial Plans for its Electric, Gas, Water, and Wastewater Collection Utilities and recommends any rate adjustments required to maintain their financial health. These Financial Plans include a comprehensive overview of the utility’s operations, both retrospective and prospective, and are intended to be a reference for the Finance Committee and Council members as they review the budget and staff’s rate recommendations. Each Financial Plan also contains a set of Reserves Management Practices describing the reserves for each utility and the management practices for those reserves. Most of the City’s water comes from the San Francisco Public Utilities Commission (SFPUC)’s Hetch Hetchy water system. This same system serves San Francisco and a number of other Bay Area cities as well. The system is run by San Francisco, but as much as two thirds of the water is used outside of San Francisco by 26 cities, water districts, and private utilities. These agencies are frequently referred to as the “wholesale customers” (as compared to the SFPUC’s “retail customers,” residents of San Francisco). The wholesale customers are represented by the Bay Area Water Supply and Conservation Agency (BAWSCA), which negotiates with the SFPUC on their behalf and ensures contract compliance through regular review of the SFPUC’s accounting and capital expenditures.1 The Water Utility has two main costs: water supply costs (primarily the cost of water delivered to Palo Alto from the Hetch Hetchy system) and the costs of operating the distribution system (the system of pipes, pumps, reservoirs, and other infrastructure that carries water to Palo Alto customers). As discussed in previous years, both cost components have been increasing and are expected to continue to increase. For many years the largest cost increases have been on the water supply side. This is due primarily to major capital investments the SFPUC has made since 2010, partly due to pressure from wholesale customers. The Water System Improvement Project (WSIP) is a $4.8 billion capital improvement program, one of the largest in the country, to rehabilitate and seismically strengthen the lower portions of the Hetch Het chy system. The goal was to achieve the capability to return to service within 24 hours after a major earthquake. The project was 96% complete as of January 2019. The project has greatly improved the resiliency of the Hetch Hetchy system, but has also led water supply costs to double over the course of the project. By contrast, capital and operational costs have increased roughly at inflation for the last five years. But this year’s forecasts take place in the context of rising construction and operations costs that may change that trend. The Finance Committee reviewed preliminary financial forecasts at its March 19, 2019 meeting. The Utilities Advisory Commission (UAC) reviewed the Water Financial Plan at its April 3, 2019 meeting but the results of that meeting were not available as of the publication of this report. 1 For a video summary of BAWSCA’s activities, see https://vimeo.com/283596665/5619ce2c11 City of Palo Alto Page 3 DISCUSSION Staff’s annual assessment of the financial position of the City’s water utility is completed to ensure adequate revenue to fund operations, in compliance with the cost of service requirements set forth in the California Constitution (Proposition 218). This includes making long-term projections of market conditions, the physical condition of the system, and other factors that could affect utility costs, and setting rates adequate to recover these costs. The current rate proposals are also based on the cost of service (COS) methodology described in the 2012 Palo Alto Water Cost of Service & Rate Study, and updated in the 2015 Study update, the 2015 Drought Rate memorandum completed by Raftelis Financial Consultants, and, lastly, as updated this year as memorialized in the attached memo by Raftelis Financial Consultants titled “Proposed FY 2020 Water Rates” (Attachment E).2 Staff proposes to adjust water rates, effective July 1, 2019, to recover costs related to growing capital improvement, operations and maintenance, and general administrative costs, as discussed below. These changes are projected to increase the system average water rate by roughly 1%. The overall proposed change in customer bills is between -2% to 2%, depending on customer class, though the change may be higher (up to 5%) depending on usage. As noted above, staff has updated the 2015 COS study according to the attached memo. It was updated to reflect the most current customer consumption patterns, which have normalized several years after the drought. It also reflects changes to the utility’s cost structure. The updated COS study generated some shifts in the way costs should be allocated across customer classes. Over the past several years, customer usage patterns have changed. This may be because of customer experiences and changes that occurred during the recent drought of 2014 – 2017. These changes create different peak usage levels, or peaking factors, that each customer class imposes on the water system. Peaking factors are the rate of use compared to the average rate of use of any class or of the water system as a whole. These changed usage patterns and peaking factors, together with the updated costs, reflect the current cost of water service. Based on the analysis, the relative changes to customer class groups are shown in Table 1 below: Table 1: Revenue Allocation by Customer Class in FY 2020 Customer Class Customer Class Revenue Difference Customer Class Percentage of Total Revenue at Current Rates Customer Class Percentage of Total Revenue at Cost of Service At Current Rates At Cost of Service Residential – W1 $21,269,490 $21,770,016 2% 47% 48% Master MFR/Commercial – W4 $17,477,323 $17,187,130 (2%) 39% 38% Irrigation – W7 $5,744,331 $5,877,794 2% 13% 13% Construction – W2 $52,010 $51,546 (1%) 0% 0% 2 A cost of service study (COS) is a study using industry-standard techniques to determine how the costs of running the utility should be recovered from its customers; charges to each customer are set in proportion to the cost of serving that customer. City of Palo Alto Page 4 Fire Service – W3 $611,593 $606,922 (1%) 1% 1% TOTAL $45,154,747 $45,493,408 1% 100% 100% As a result of the COS update, residential customers will see a 2% increase (on average), Commercial Irrigation a 2% increase, and the other customer classes will see between a 0 to - 2% increase. Concurrently, staff also evaluated whether it would be appropriate to apply a single fixed charge to residential meter sizes 1” and smaller. In general, a customer’s meter is sized based upon the required load of the dwelling. However, there may be cases where a customer could be adequately served with a smaller meter, but a larger meter is required because of special equipment or circumstances. Two such scenarios involve homes with domestic fire sprinklers, which are required for new homes or when older homes go through a specific degree of upgrade, and pressure-related issues resulting from longer than normal service lengths. These types of issues raised the question of whether differentiating meter sizes smaller than 1” was appropriate for Palo Alto. The various reasons for increasing meter size to 3/4” or 1” do not impact the City’s infrastructure or the on-going maintenance requirements, since lines and infrastructure are already sized to provide fire flow requirements. There is no need to increase main size to meet supply requirements and therefore no additional cost to the utility. Additionally, new residential developments in general are connected with at least 1” meters. To ensure uniform administration and equitable cost allocation, staff proposes to charge all residential customers with 5/8”, 3/4”, and 1” meters, which include fire flow, a uniform monthly service fee. This means that residential customers with 3/4” and 1” meters will see a decrease in their uniform monthly service fee and residential customers with 5/8” meters will see an increase in their uniform monthly service fee in orde r to fully recover the cost of providing service to these different meter sizes. Raftelis’s 2019 memo titled “Proposed FY 2020 Water Rates” (Attachment E) contains greater detail on this change. Unlike residential customers who typically have only one meter for all water uses (domestic, irrigation and fire suppression), commercial customers are required to have a separate fire service meter. This means that small commercial customers are not oversized up to 1” in order to meet fire flow requirements. Commercial customers have meter sizes that are based on water demands that are reflective of the customer’s actual daily and seasonal usage impact on the City’s water system. For this reason, it is appropriate to continue to set small commercial customer meter charges according to meter flow capacity as is the case under the current rates. The analysis and discussion on meters is deliberated in more detail within the FY 2020 Water Financial Plan (Attachment B), as well as in the 2019 memorandum from Raftelis Financial Consultants (Attachment E). Based on the analysis, staff is recommending combining the meter charges for residential services smaller than 1”, and this proposal is shown in Table 3 below. The proposed rates and meter charges for commercial custom ers are shown in Tables 4 and 5, respectively. The overall impact on the customer bill for the average customer with a 5/8” City of Palo Alto Page 5 meter is roughly 2%, but with more and more customers expected to upgrade to 1” services over time, more customers will have the larger meters and so they will pay less in meter charges than the 2018 rates would have required. Approximately 83% of residential customers have 5/8” meters, 2.8% have 3/4” meters, and 13% have 1” meters (the rest have meter size greater than 1”). Finally, Staff is proposing to separate the commodity cost of purchased water from SFPUC from the distribution-related portion of the volumetric rates to facilitate passing through future SFPUC rate increases. This is a revenue neutral change. All customers will pay this separate commodity cost for each unit of water in addition to the volumetric rate that is applicable for their customer class. Raftelis’s 2019 memo, “Proposed FY 2020 Water Rates”, contains greater detail on this change. With Council’s approval, the commodity portion of the City’s water rates will be passed-through automatically via periodic rate adjustments to account for increases in wholesale water charges or wastewater treatment charges, as well as inflation. Pass-through rate changes are expected to be annual, however there may be times when the pass-through is implemented on a periodic basis depending upon how SFPUC sets its rates. This automatic adjustment will be authorized for five years from Council’s adoption of the proposed water rates, and customers will be provided notice of any adjustments via their billing statements. The rate changes proposed for July 1, 2019 are included in the proposed amended rate schedules in Attachment D and outlined here in Tables 2 through 5. Table 2: Water Consumption Charges in $/CCF (Current and Proposed) Current (7/1/18)* Proposed (7/1/19) Change ($/CCF)^ W-1 (Residential), W-2(Construction), W-3(Commercial) and W-7 (Irrigation) Volumetric Rate ($/CCF) Commodity Rate - 4.10 4.10 - W-1 (Residential) Volumetric Rates ($/CCF) Tier 1 Rates 6.64 2.54 2.56 0.02 Tier 2 Rates 9.44 5.34 5.97 0.63 W-2 (Construction) Volumetric Rates ($/CCF) Uniform Rate 7.77 3.67 3.61 (0.06) W-4 (Commercial) Volumetric Rates ($/CCF) Uniform Rate 7.77 3.67 3.61 (0.06) W-7 (Irrigation) Volumetric Rates ($/CCF) Uniform Rate 9.33 5.23 5.50 0.27 *Rates effective 7/1/18 did not list the $4.10 commodity rate separately, as the proposal for the 2019 rates does. City of Palo Alto Page 6 ^Change percentages not included because the rates effective 7/1/18 did not list the $4.10 commodity rate separately while the proposal for the 2019 rates does. Table 3: Current and Proposed Monthly Service Charges for W-1 Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Residential (W-1) Proposed (7/1/19) Residential (W-1) $ % 5/8” $18.43 $20.25 $1.82 11% 3/4” $24.83 $20.25 ($4.58) (18%) 1” $37.64 $20.25 ($17.39) (46%) 1 ½” $69.66 $65.40 ($4.26) (6%) 2” $108.08 $101.17 ($6.91) (6%) 3” $229.75 $214.44 ($15.31) (7%) 4” $409.05 $381.37 ($27.68) (7%) 6” $838.09 $780.79 ($57.30) (7%) 8” $1,542.50 $1,436.57 ($105.93) (7%) 10” $2,439.01 $2,271.20 ($167.81) (7%) Table 4: Current and Proposed Monthly Service Charges for Fire Services (W-3) Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Proposed (7/1/19) $ % 2” $4.16 $4.17 $0.01 0% 4” $25.73 $25.81 $0.08 0% 6” $74.74 $74.96 $0.22 0% 8” $159.28 $159.74 $0.46 0% 10” $286.43 $287.27 $0.84 0% 12” $462.67 $464.02 $1.35 0% City of Palo Alto Page 7 Table 5: Current and Proposed Monthly Service Charges for W-4, and W-7 Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Commercial (W-4) Irrigation (W-7) Proposed (7/1/19) Commercial (W-4) Irrigation (W-7) $ % 5/8” $18.43 $17.71 ($0.72) (4%) 3/4” $24.83 $23.67 ($1.16) (5%) 1” $37.64 $35.59 ($2.05) (5%) 1 ½” $69.66 $65.40 ($4.26) (6%) 2” $108.08 $101.17 ($6.91) (6%) 3” $229.75 $214.44 ($15.31) (7%) 4” $409.05 $381.37 ($27.68) (7%) 6” $838.09 $780.79 ($57.30) (7%) 8” $1,542.50 $1,436.57 ($105.93) (7%) 10” $2,439.01 $2,271.20 ($167.81) (7%) 12” $3,207.45 $2,986.60 ($220.85) (7%) Bill Impact of Proposed Rate Changes The average increase in overall revenue is projected to be about one percent, but some customers may see higher or lower increases in their bill due to changes in the level at which customer classes utilize the water system. As California is no longer under drought restrictions, customers have started using more water (although overall usage has not resumed at pre- drought levels and is not predicted to, based upon history from previous droughts). The peak usage month is in August, indicating irrigation as a main driver. This change in usage, mainly by the residential and irrigation-only classes of customers, has also shifted their relative allocations of distribution system cost due to the fact these customers are having a greater impact on the water distribution system. The result is seen in Table 1 above, with th e larger share of increase going to the Residential Tier 2 group and Irrigation customers. The methodology used in this update the same as the methodology as was used in Raftelis’ 2015 study update. Because water consumption increased as the Bay Area exit ed the drought and the SFPUC took in greater than expected revenues, the current estimate of the FY 2020 SFPUC W-25 rate (Wholesale Use with Long-Term Contract) is $4.10/ccf, and this is currently projected to stay the same until FY 2023. While the SFPUC will not determine its final wholesale rate until May or June, the probability of their changing this rate is considered low. However, in order to have the City’s water rates in place for July 1, staff must provide notice to CPAU customers by the end of April. Should the SFPUC increase rates beyond $4.10/ccf after the City’s July 1 water rates are adopted, current Operations Reserves should provide sufficient funds until an adjustment to Palo Alto’s rates can be made next year. Table 6 shows the impact of the proposed July 1, 2019 rate changes on residential bills. City of Palo Alto Page 8 Table 6: Impact of Proposed Rate Changes on Residential Bills Usage (CCF/month) Bill under Existing Rates (7/1/18) Bill under Proposed Rates (7/1/19) Change $/mo. % 4 $44.99 $46.89 $1.90 4% (Winter median) 7 $67.71 $70.28 $2.57 4% (Annual median) 9 $86.59 $90.42 $3.83 4% (Summer median) 14 $133.79 $140.77 $6.98 5% 25 $237.63 $251.54 $13.91 6% Table 7 shows the impact of the proposed July 1, 2019 rate changes on various representative commercial customer bills. Table 7: Impact of Proposed Rate Changes on Commercial Bills Usage (CCF/month) Bill under Current Rates (7/1/18) Bill under Proposed Rates (7/1/19) Change $/mo. % Commercial (W-4) (5/8” meters) (Annual median) 12 $111.67 $110.23 ($1.44) (1%) (Annual average) 64 $515.71 $511.15 ($4.56) (1%) Irrigation (W-7) (1 ½” meters) (Winter median) 9 $ 153.63 $151.80 ($1.83) (1%) (Summer median) 37 $ 414.87 $420.60 $5.73 1% (Winter average) 56 $ 592.14 $603.00 $10.86 2% (Summer average) 199 $ 1,926.33 $1,975.80 $49.47 3% FY 2020 Financial Plan’s Projected Rate Adjustments for the Next Five Fiscal Years Table 8 shows the projected rate adjustments over the next five years and their impact on the annual median residential water bill for 5/8” customers Table 8: Projected Rate Adjustments, FY 2020 to FY 2024 (5/8” meter) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Water Utility 4%2 2% 3% 6% 6% Estimated Bill Impact ($/mo)1 $3.83 $1.81 $2.77 $5.70 $6.04 1) estimated impact on median residential water bill for customers with 5/8” meter, which is currently $86.59. 2) 1% system average rate increase. Residential bill impact for a customer with median consumption is 4% for a 5/8” meter. Figures 1 and 2 below illustrate the projected increases in the Water Utility’s costs between FY 2019 and FY 2024: City of Palo Alto Page 9 Figure 1: FY 2019 and FY 2024 costs Figure 2: Percentage of Total Cost Increase From FY 2019 to FY 2024 Attributed to Supply, Ongoing Capital, and Operations Costs City of Palo Alto Page 10 A major driver for the increase in the water utility’s costs (and therefore rates) over the next several years is operations cost. Inflationary increases of 2 to 3% per year are factored into these changes, and also larger benefit cost increases to reflect a 6.2% discount rate for pension liabilities. Salaries and benefits account for less than 20% of the water fund’s overall costs, so while these benefits assumption changes do create larger expense projections , they are not significantly higher than they would have been under prior assumptions. Operations costs are projected to increase by around 4% overall over the forecast period. The cost of water is also a major driver. Wholesale water costs are adopted b y the SFPUC, and generally have changed on an annual basis. Costs are projected to increase annually on average by 2.5% per year from FY 2019 to FY 2024. The SFPUC is currently engaged in a $4.8 billion Water System Improvement Project (WSIP). As of December 31, 2018, nearly 96% of the WSIP regional projects are complete.3 This has resulted and will continue to result in large increases in the annual debt service costs assigned to wholesale customers like Palo Alto. After each WSIP project is completed, wholesale customers must start paying the debt service costs within 3 to 4 years. The currently estimated WSIP completion date is December 30, 2021, as adopted by the SFPUC in March of 2018. Current major projects underway are replacement of Calaveras dam, restoration work to the Alameda Creek Watershed, and work on regional groundwater storage and recovery project. The SFPUC is forecasting the need for additional Transmission, Supply & Storage and Treatment system upgrade projects, starting after the WSIP i s complete. Future and in-progress construction work will require bond funding, and the SFPUC’s financial plans show debt service cost growing by 77% between FY 2018 and FY 2024, and nearly doubling by FY 2028. Initial wholesale rate increase projections range from 4% to 5% per year on average through FY 2024 to cover increases in debt service cost. Changes in usage due to drought, or recovery from drought, can also make the magnitude of future increases difficult to predict. The SFPUC’s costs to operate the Regional Water System are primarily fixed costs, so the water rate charged to wholesale customers like the City of Palo Alto is highly dependent on usage by all users of the Regional Water System. The City’s FY 2020 Water Utility Financial Plan assumes that, while the drought has ended and usage has increased, based on CPAU’s experience, consumption is not anticipated to return to pre - drought levels. The SFPUC is currently working on its budget for FY 2020, and the long -range changes to wholesale costs are subject to change. Staff will reflect those increases in future financial forecasts, as they become available. In the short term, because sales of water by the SFPUC were higher than they projected during the drought, they have collected a reserve of funds in their Balancing Account. They are obliged to utilize these funds to offset rate increases, and based upon their current estimate of sales, they are not anticipating a need to raise rates to wholesale customers until FY 2023. There remains some uncertainty in the forecasts of capital costs for the water utility in coming years. Water main replacement costs have risen substantially in recent years. The regional and 3 Second Quarter FY 2018-19 WSIP Regional Quarterly Report, http://www.sfwater.org/index.aspx?page=307 City of Palo Alto Page 11 even national focus on infrastructure improvement has created labor shortages, lead ing to higher bids than were seen in the past. Several factors go into main replacement cost, such as location as well as the length of main segments. The projects in FY 2019 and FY 2020, although of smaller segment size than in later years, are also located in higher traffic areas and are much harder to coordinate (such as University Avenue). This financial plan includes larger main replacement construction projects every other year instead of smaller projects annually. This revised main replacement schedule will allow CPAU to meet its main replacement needs while addressing challenges in the current construction market and optimizing current staffing resources. This shift to larger main replacement projects every other year is anticipated to attract more contractors to bid on the larger projects. Additionally, this main replacement project schedule for water will be staggered with wastewater and gas (water and wastewater construction every even year and gas construction every odd year), which will ease s cheduling difficulties for inspection coverage due to shared inspection staff across water, wastewater, gas, and large development services projects. Beyond this, there are large one-time capital costs in FY 2019 through 2021 related to reservoir rehabilitation which are not currently projected in FY 2024. Due to delays in construction, it is anticipated that several projects budgeted for FY 2019 will be delayed until FY 2020, thus the lower than normal values for FY2019 in Figure 1 above. For purposes of comparison, the on-going capital improvement cost, outside of one-time projects, would be estimated at around $10.5 million in FY 2019. Higher bid costs and delays in project schedules resulted in a deferment of main replacement projects in FY 2017, temporarily lowering costs, and greater than anticipated sales post-drought resulted in higher revenues. These have resulted in the Operations Reserve being filled to the maximum guideline level, with surplus reserves available to phase in rate increases mo re slowly over the forecast period by drawing down reserves. It has also been the intention of Staff to fund individual CIP reserves for each of the utility funds, as can be prudently done without undue impact on rates. As distribution related costs are projected to decline in the short-term next year and supply costs are anticipated to remain relatively flat, staff is taking this opportunity to recommend transferring $5 million to the CIP reserve and bring it above its minimum guideline value. Having this reserve in place will enable staff to smooth out uneven annual funding associated with ongoing CIP projects, and will be a source for one-time or immediately needed projects. Water Bill Comparison with Surrounding Cities Table 9 compares water bills for residential customers to those in surrounding communities as of February 2019 (under current the City’s current water rates). Palo Alto customers have some of the highest monthly bills of the group, although bills for smaller water users are lower than in some surrounding communities. It is unclear at this time what water rate changes may be implemented in these communities for FY 2020. City of Palo Alto Page 12 Table 9: Residential Monthly Water Bill Comparison Usage (CCF/month) Residential monthly bill comparison ($/month)* As of February 2019 Palo Alto Menlo Park Mountain View Hayward Redwood City Santa Clara 4 44.99 52.84 37.47 35.20 54.04 23.92 (Winter median) 7 67.71 76.44 58.08 56.62 76.09 41.86 (Annual median) 9 86.59 92.17 71.82 70.90 90.79 53.82 (Summer median) 14 133.79 133.34 106.17 108.51 138.94 83.72 25 237.63 224.91 222.94 201.02 267.39 149.50 *Based on the FY 2013 BAWSCA survey, the fraction of SFPUC as the source of potable water supply was 100% for Palo Alto, 95% for Menlo Park, 100% for Redwood City, 87 % for Mountain View, 10% for Santa Clara and 100% for Hayward. Changes from Last Year’s Financial Forecast Table 10 compares current rate projections to those projected in the last two year’s Financial Plans. As shown, the FY 2020 rate projections are somewhat lower than projected last year. Table 10: Projected Water Rate Trajectory for FY 2020 to FY 2024 Projection FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Current (FY 2020 Financial Plan) 1% 2% 3% 6% 6% Last year (FY 2019 Financial Plan) 7% 7% 6% 4% 4% Two years ago (FY 2018 Financial Plan) 6% 6% 6% 6% 2% NEXT STEPS The Utilities Advisory Commission is scheduled to review the FY 2020 Water Financial Plan in April 2019. Assuming the Utilities Advisory Commission supports staff’s recommendat ion, notification of the rate increases will be sent to customers as required by Article XIIID of the State Constitution (added by Proposition 218). The Financial Plans and rate schedules will then go to the City Council with the FY 2020 budget for adoption, at which time the public hearing required by Article XIIID of the State Constitution will be held. Assuming the rate changes are approved, they will become effective July 1, 2019. RESOURCE IMPACT Normal year sales revenues for the Water Utility are projected to increase by roughly 1% ($340 thousand) as a result of these rate increases when compared to what the FY 2020 projected sales revenues would be under current rates. The FY 2020 Budget is being developed City of Palo Alto Page 13 concurrent with these rates and, depending on the final rates, adjustments to the budget may be necessary at a later time. See the attached FY 2020 Water Financial Plan for a more comprehensive overview of projected cost and revenue changes for the next five years. POLICY IMPLICATIONS The proposed water rate adjustments are consistent with Council-adopted Reserve Management Practices that are part of the Financial Plans and were developed using a cost of service study and methodology consistent with the cost of service requirements of Proposition 218. ENVIRONMENTAL REVIEW The UAC’s review and recommendation to Council on the FY 2020 Water Financial Plan and rate adjustments does not meet the definition of a project requiring California Environmental Quality Act (CEQA) review under Public Resources Code Section 21065 thus no environmental review is required. Attachments: • Attachment A: Resolution Adopting FY 2020 Water Financial Plan • Attachment B: FY 2020 Water Financial Plan • Attachment C: Resolution Adopting Water Rates Effective July 1, 2019 • Attachment D: Utility Rate Schedules W-1 W-2 W-3 W-4 and W-7 • Attachment E: Palo Alto Water COS Memo 2019 Attachment A * NOT YET APPROVED * 6055182 Resolution No. Resolution of the Council of the City of Palo Alto Approving the FY 2020 Water Utility Financial Plan R E C I T A L S A. Each year the City of Palo Alto (“City”) regularly assesses the financial position of its utilities with the goal of ensuring adequate revenue to fund operations. This includes making long-term projections of market conditions, the physical condition of the system, and other factors that could affect utility costs, and setting rates adequate to recover these costs. The City does this with the goal of providing safe, reliable, and sustainable utility services at competitive rates. The City adopts Financial Plans to summarize these projections. B. The City uses reserves to protect against contingencies and to manage other aspects of its operations, and regularly assesses the adequacy of these reserves and the management practices governing their operation. The status of utility reserves and their management practices are included in Reserves Management Practices attached to and made part of the Financial Plans. The Council of the City of Palo Alto does hereby RESOLVE as follows: SECTION 1. The Council hereby adopts the FY 2020 Water Utility Financial Plan. SECTION 2. The Council hereby approves the transfer of up to $5,000,000 in FY 2020 from the Operations Reserve to the Capital Improvement Projects Reserve, as described in the FY 2020 Water Utility Financial Plan and approved via this resolution. . SECTION 3. The Council finds that the adoption of this resolution does not meet the California Environmental Quality Act’s (CEQA) definition of a project under Public Resources Code Section 21065 and CEQA Guidelines Section 15378(b)(5), because it is an administrative governmental activity which will not cause a direct or indirect physical change in the environment, and therefore, no environmental review is required. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: Attachment A * NOT YET APPROVED * 6055182 City Clerk Mayor APPROVED AS TO FORM: APPROVED: Assistant City Attorney City Manager Director of Utilities Director of Administrative Services ATTACHMENT B FY 20 20 WATER UTILITY FINANCIAL PLAN FY 20 20 TO FY 202 4 WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 2 | P a g e FY 20 20 WATER UTILITY FINANCIAL PLAN FY 20 20 TO FY 20 2 4 TABLE OF C ONTENTS Section 1: Definitions and Abbreviations................................................................................ 4 Section 2: Executive Summary and Recommendations ........................................................... 4 Section 2A: Overview of Financial Position .................................................................................. 4 Section 2B: Summary of Proposed Actions .................................................................................. 6 Section 3: Detail of FY 2020 Rate and Reserves Proposals ....................................................... 6 Section 3A: Rate Design ............................................................................................................... 6 Section 3B: Current and Proposed Rates ..................................................................................... 6 Section 3C: Bill Impact of Proposed Rate Changes .................................................................... 10 Section 3D: Proposed Reserve Transfers ................................................................................... 11 Section 4: Utility Overview .................................................................................................. 11 Section 4A: Water Utility History ............................................................................................... 11 Section 4B: Customer Base ........................................................................................................ 12 Section 4C: Distribution System ................................................................................................. 12 Section 4D: Cost Structure and Revenue Sources ...................................................................... 12 Section 4E: Reserves Structure ................................................................................................... 13 Section 4F: Competitiveness ...................................................................................................... 14 Section 5: Utility Financial Projections ................................................................................. 14 Section 5A: Load Forecast .......................................................................................................... 14 Section 5B: FY 2014 to FY 2018 Cost and Revenue Trends ........................................................ 16 Section 5C: FY 2018 Results ....................................................................................................... 17 Section 5D: FY 2019 Projections ................................................................................................ 17 Section 5E: FY 2020 – FY 2024 Projections ................................................................................ 18 Section 5F: Risk Assessment and Reserves Adequacy ............................................................... 19 Section 5G: Long-Term Outlook ................................................................................................. 20 WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 3 | P a g e Section 6: Details and Assumptions ..................................................................................... 21 Section 6A: Water Purchase Costs ............................................................................................. 21 Section 6B: Operations .............................................................................................................. 23 Section 6C: Capital Improvement Program (CIP) ....................................................................... 24 Section 6D: Debt Service ............................................................................................................ 27 Section 6E: Other Revenues ....................................................................................................... 28 Section 6F: Sales Revenues ........................................................................................................ 28 Section 7: Communications Plan .......................................................................................... 29 Appendices ......................................................................................................................... 30 Appendix A: Water Utility Financial Forecast Detail ................................................................. 31 Appendix B: Water Utility Capital Improvement Program (CIP) Detail ..................................... 33 Appendix C: Water Utility Reserves Management Practices ..................................................... 34 Appendix D: Description of Water Utility Operational Activities ............................................... 37 Appendix E: Sample of Water Utility Outreach Communications ............................................. 38 WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 4 | P a g e SECTION 1 : DEFINITIONS AND ABBR EVIATIONS BAWSCA Bay Area Water Supply and Conservation Agency CCF The standard unit of measurement for water delivered to water customers, equal to one hundred cubic feet, or roughly 748 gallons. CIP Capital Improvement Program CPAU City of Palo Alto Utilities Department O&M Operations and Maintenance RFC Raftelis Financial Consultants, Inc. SFPUC San Francisco Public Utilities Commission SFWD San Francisco Water Department UAC Utilities Advisory Commission WSIP The SFPUC’s Water System Improvement Program to seismically strengthen the transmission lines of the Hetch Hetchy Regional Water System. SECTION 2 : EXECUTIVE SUMMARY AND RECOMMENDATIONS This document presents a Financial Plan for the City’s Water Utility for the next five years. This Financial Plan provides revenues to cover the costs of operating the utility safely over that time while adequately investing for the future. It also addresses the financial risks facing the utility over the short term and long term, and includes measures to mitigate and manage those risks. SECTION 2 A : OVERVIEW OF FINANC IAL POSITION Based on staff’s most recent analysis, staff expects overall costs in the Water Utility to rise on average by about 3 to 4% per year from fiscal year (FY) 2019 to 2024. Operations cost projections rise on average by about 4% annually through the projection period. Water supply costs, the largest individual component of the utility’s costs, are projected to remain relatively flat through FY 2022, based on current SFPUC projections, and then rise steeply thereafter due to a series of major capital projects on the Hetch Hetchy Regional Water System. See Section 6A: Water Purchase Costs for more information. Capital costs were lower than budgeted in FY 2018 and will be lower than originally budgeted in staff’s projection for FY 2019 as some capital projects will be shifted to FY 2020 and beyond. For FY 2021 through 2024, staff anticipates annual capital expenditures will include several reservoir and tank rehabilitation projects and will fluctuate due to planning for larger main replacement construction projects every other year instead of smaller projects annually. This revised main replacement schedule will allow CPAU to meet its main replacement needs while addressing challenges in the current construction market and optimizing current staffing resources. Section 6C: Capital Improvement Program (CIP) provides more detail on CIP costs. Table 1 below shows the costs for the Water Utility from FY 2018 through FY 2024. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 5 | P a g e Table 1: Expenses for FY 2018 to FY 2024 (Thousand $’s) Expenses ($000) FY 2018 (act.) FY 2019 (est.) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Water Purchases 21,958 22,482 22,178 21,878 21,582 23,012 25,409 Operations 16,829 16,815 18,610 19,066 19,481 20,507 20,875 Capital Projects 8,169 5,575 16,944 5,882 13,136 4,253 13,350 TOTAL 46,956 44,872 57,732 46,825 54,199 47,771 59,634 This proposed financial plan projects that the Water Utility needs the rate increases shown in Table 2 to ensure that revenues cover costs and reserves remain healthy. Staff projects a need for sales revenue increases averaging roughly 3% per year through FY 2024. This is due to the fact that revenue is currently below costs, water sales are projected to decline somewhat and also little or no increase is expected in non-sales revenue (e.g. interest, connection fees). The table also shows rate projections from last year’s Financial Plan. Last year’s plan projected slightly higher rate increases. The table also shows rate projections from the Financial Plan from two years ago, which included higher increase projections. However, delays in water main replacement projects as well as post-drought sales revenues resulted in an increase in reserves, which enabled the more gradual increases projected in the current plan. The FY 2018 financial plan assumed that the Rate Stabilization Reserve would be drawn down faster and the Operations Reserve run closer to the minimum guideline level for the next several years, in accordance with the Finance Committee’s direction on April 17, 2018 . Table 2: Proposed and Projected Water Rate Changes for FY 2020 to FY 2024 Projection FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Current 1% 2% 3% 6% 6% Last year 7% 7% 6% 4% 4% 2 years 6% 6% 6% 6% 2% The Water Utility has a Rate Stabilization Reserve that can be used to smooth rate increases over several years. This Financial Plan projects that these reserves will be utilized by the end of FY 2024. The Water Utility also has a Capital Improvement Program (CIP) Reserve that can be used to offset one-time unanticipated capital costs. The CIP Reserve balance of $2.726 million is currently below the minimum guideline of 12 months of budgeted CIP expense (see Appendix C, section 5). This Financial Plan replenishes that reserve by $5 million in FY 2020 to bring it closer to the minimum guideline. The Water Utility Operations Reserve was above the maximum guideline level at the end of FY 2018. However, these funds will be needed to fund the Water Utility in FY 2019 and FY 2020, bringing the Operations Reserve within guidelines by FY 2021. Table 3 shows the projected reserve transfers over the forecast period. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 6 | P a g e Table 3: Transfers To/(From) Reserves for FY 2020 to FY 2024 ($000) Reserve FY 2020 FY 2021 to FY 2024 Capital Improvement 5,000 4,000 Rate Stabilization - (4,069) Operations (5,000) 69 SECTION 2 B : SUMMARY OF PROPOSED ACTIONS Staff proposes the following actions for the Water Utility in FY 20 20: 1. Increase rates to raise an additional 1% in revenue to fund increases to operations costs. Section 3B: Current and Proposed Rates describes this increase in more detail. 2. Transfer $5 million from the Operations Reserve to the Capital Improvement Reserve. See Section 3D: Proposed Reserve Transfers for more details. SECTION 3 : DETAIL OF FY 20 20 RATE AND RESERVES P ROPOSALS SECTION 3 A : RATE DESIGN The Water Utility’s rates are evaluated and implemented in compliance with the cost of service requirements and procedural rules set forth in the California Constitution under Article 13 (per Proposition 218). The City structured current rates based on staff’s assessment of the financial position of the Water Utility, and updated current rates using the methodology from the March 2012 Palo Alto Water Cost of Service & Rate Study by Raftelis Financial Consultants, Inc. (RFC) (Staff Report 2676), RFC’s 2015 Memorandum: Proposed Water Rates updating the 2012 Study and analyzing drought rates (Staff Report 5951), as well as RFC’s 2019 Memorandum updating the 2012 study. Staff plans to update the cost of service study in 1 to 2 years, unless any major changes occur to the utility’s operations or customer base that would necessitate an earlier study. Before conducting any new cost of service study, staff will review current rates and the scope of the study with the Utilities Advisory Commission (UAC) and Council to determine the City’s policy priorities. SECTION 3 B : CURRENT AND PROPOSED RATES The current rates and surcharges were effective on July 1, 2018. Current rates reflect adjustments in accordance with the results of an updated cost of service study performed by RFC in 2015. The 2015 study developed the drought surcharges and evaluated the City’s water rate methodology and structure in light of court decisions interpreting provisions of the State Constitution applicable to water rates. In FY 2019, RFC again validated the City’s rate structure, recommending only minor adjustments to ensure that costs were equitably allocated to each customer class and residential rate tier. Raftelis’s 2019 memo titled “Proposed FY 2020 Water Rates” (Attachment E) contains greater detail on this change. CPAU has five rate schedules: separately metered residential customers (W-1), commercial and master-metered multi-family residential customers (W-4), irrigation-only services (W-7), WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 7 | P a g e services to fire sprinkler systems in buildings and private hydrants (W-3), and service to fire hydrant rental meters used for construction (W-2). All customers pay a monthly service charge based on the size of their inlet meter. This charge represents meter reading, billing, and other customer service costs, but also the cost of maintaining the capability to deliver a peak flow for that customer corresponding to their meter size. For small residential customers there may be different reasons for the meters to be oversized to 1”, either to meet fire flow requirements for fire suppression purposes or to maintain water pressure due to long service runs or their location within the system. This increase in meter size does not impact the City’s infrastructure or the on-going maintenance requirements, since lines and infrastructure are already sized to provide fire flow requirements. There is no need to increase main size to meet supply requirements and therefore no additional cost to the utility. Additionally, new residential developments in general are connected with at least 1” meters. To ensure uniform administration and equitable cost allocation, s taff proposes to charge all residential customers with 5/8”, 3/4”, and 1” meters, which include fire flow, a uniform monthly service fee. Residential customers with 3/4” and 1” meters will see a decrease in their uniform monthly service fee and residential customers with 5/8” meters will see an increase in their uniform monthly service fee. The cost to the City of providing service to these different residential meter sizes are similar and therefore the City must fully recover the costs from these customers in order to reflect the cost of providing service to residential customers with these different meter sizes. Raftelis’s 2019 memo titled “Proposed FY 2020 Water Rates” (Attachment E) contains greater detail on this change. Unlike residential customers who typically have only one meter for all water uses (domestic, irrigation and fire suppression), commercial customers are required to have a separate fire service meter. This means that small commercial customers are not oversized up to 1” in order to meet fire flow requirements. Commercial customers have meter sizes that are based on water demands that are reflective of the customer’s actual daily and seasonal usage impact on the City’s water system. For this reason, it is appropriate to continue to set small commercia l customer meter charges according to meter flow capacity as is the case under the current rates. All customers are also charged for each CCF (one hundred cubic feet) of water used. Separatel y metered residential customers are charged on a tiered basis, with the first 0.2 CCF per day (6 CCF for a 30 day billing period) charged at the first tier price per CCF, and all additional units charged a higher tier price per CCF. Commercial customers pay a uniform price for each CCF used, and a higher price for separately metered irrigation service. For July 1, 2019, staff is proposing an overall increase in revenues of approximately one percent. Water rates are composed of two general types of costs: commodity and distribution. Commodity costs are mainly volumetric in nature and charged by the San Francisco Public Utilities Commission (SFPUC). In April 2018, the SFPUC provided a preliminary estimate that their W-25 wholesale rate for agencies with long-term contracts would remain at $4.10/CCF in FY 2020. The SFPUC will not determine its final rate until May or June, 2019. However, in order to have the City’s water rates in place for July 1, 2019 staff must notify customers by the end of April, 2019. Staff is using the SFPUC’s April 2018 estimate in this forecast. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 8 | P a g e Distribution rates cover all the costs to deliver water within the City, such as operations, maintenance, metering and billing, and capital improvement. Staff is reflecting changes in Capital improvement costs in distribution costs; these costs are projected to remain fairly constant over the next five years. Operations costs are discussed in Section 6B: Operations, below. Staff is proposing to separate the commodity cost of purchased water from SFPUC from the distribution-related portion of the volumetric rates to facilitate passing through future SFPUC rate increases. All customers will pay this separate commodity cost for each unit of water in addition to the volumetric rate that is applicable for their customer class. Raftelis’s 2019 memo, “Proposed FY 2020 Water Rates”, contains greater detail on this change. California Government Code Section 53756 (established by AB-3030) became effective January 1, 2009. This section of the Code authorizes public agencies providing water, sewer, and garbage services to adopt automatic pass-through rate adjustments to account for increases in wholesale water charges or wastewater treatment charges, as well as inflation. Pass-throughs must be adopted via the Proposition 218 process and can be effective for up to five years without additional Prop 218 authorization. Table 4 shows the current and proposed consumption charges. Table 4: Current and Proposed Water Consumption Charges Current (7/1/18)* Proposed (7/1/19) Change ($/CCF)^ W-1 (Residential), W-2(Construction), W-3(Commercial) and W-7 (Irrigation) Volumetric Rate ($/CCF) Commodity Rate - 4.10 4.10 - W-1 (Residential) Volumetric Rates ($/CCF) Tier 1 Rates 6.64 2.54 2.56 0.02 Tier 2 Rates 9.44 5.34 5.97 0.63 W-2 (Construction) Volumetric Rates ($/CCF) Uniform Rate 7.77 3.67 3.61 (0.06) W-4 (Commercial) Volumetric Rates ($/CCF) Uniform Rate 7.77 3.67 3.61 (0.06) W-7 (Irrigation) Volumetric Rates ($/CCF) Uniform Rate 9.33 5.23 5.50 0.27 *Rates effective 7/1/18 did not list the $4.10 commodity rate separately, as the proposal for the 2019 rates does. ^Change percentages not included because the rates effective 7/1/18 did not list the $4.10 commodity rate separately while the proposal for the 2019 rates does. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 9 | P a g e Table 5 shows the current and proposed monthly service charges for rate schedules W-1. Table 5: Current and Proposed Monthly Service Charges for W-1 Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Residential (W-1) Proposed (7/1/19) Residential (W-1) $ % 5/8” $18.43 $20.25 $1.82 10% 3/4” $24.83 $20.25 ($4.58) (18%) 1” $37.64 $20.25 ($17.39) (46%) 1 ½” $69.66 $65.40 ($4.26) (6%) 2” $108.08 $101.17 ($6.91) (6%) 3” $229.75 $214.44 ($15.31) (7%) 4” $409.05 $381.37 ($27.68) (7%) 6” $838.09 $780.79 ($57.30) (7%) 8” $1,542.50 $1,436.57 ($105.93) (7%) 10” $2,439.01 $2,271.20 ($167.81) (7%) Table 6: Current and Proposed Monthly Service Charges for W -4 and W-7 Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Commercial (W-4) Irrigation (W-7) Proposed (7/1/19) Commercial (W-4) Irrigation (W-7) $ % 5/8” $18.43 $17.71 ($0.72) (4%) 3/4” $24.83 $23.67 ($1.16) (5%) 1” $37.64 $35.59 ($2.05) (5%) 1 ½” $69.66 $65.40 ($4.26) (6%) 2” $108.08 $101.17 ($6.91) (6%) 3” $229.75 $214.44 ($15.31) (7%) 4” $409.05 $381.37 ($27.68) (7%) 6” $838.09 $780.79 ($57.30) (7%) 8” $1,542.50 $1,436.57 ($105.93) (7%) 10” $2,439.01 $2,271.20 ($167.81) (7%) 12” $3,207.45 $2,986.60 ($220.85) (7%) Table 7 shows the current and proposed monthly service charges for rate schedule W -3 WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 10 | P a g e Table 7: Current and Proposed Monthly Service Charges for Fire Services (W -3) Meter Size Monthly Service Charge ($/month based on meter size) Change Current (7/1/18) Proposed (7/1/19) $ % 2” $4.16 $4.17 $0.01 0% 4” $25.73 $25.81 $0.08 0% 6” $74.74 $74.96 $0.22 0% 8” $159.28 $159.74 $0.46 0% 10” $286.43 $287.27 $0.84 0% 12” $462.67 $464.02 $1.35 0% SECTION 3 C : BILL IMPACT OF PRO POSED RATE CHANGES Table 8 shows the impact of the proposed July 1, 2019 rate changes on the median residential bill. The system average increase is projected to be about one percent, but some customers will see higher or lower increases due to slight changes in the composition of customer’s utilization of the system over time, as well as changes to the utility’s costs. Table 8: Impact of Proposed Water Rate Changes on Residential Bills Usage (CCF/month) Bill under Current Rates (7/1/18) Bill under Proposed Rates (7/1/19) Change $/mo. % 4 $44.99 $46.89 $1.90 4% (Winter median) 7 $67.71 $70.28 $2.57 4% (Annual median) 9 $86.59 $90.42 $3.83 4% (Summer median) 14 $133.79 $140.77 $6.98 5% 25 $237.63 $251.54 $13.91 6% Table 9 shows the impact of the proposed July 1, 2019 rate changes on various representative commercial customer bills. Table 9: Impact of Proposed Water Rate Changes on Commercial Bills Usage (CCF/month) Bill under Current Rates (7/1/18) Bill under Proposed Rates (7/1/19) Change $/mo. % Commercial (W-4) (5/8” meters) (Annual median) 12 $111.67 $110.23 ($1.44) (1%) (Annual average) 64 $515.71 $511.15 ($4.56) (1%) Irrigation (W-7) (1 ½” meters) (Winter median) 9 $ 153.63 $151.80 ($1.83) (1%) (Summer median) 37 $ 414.87 $420.60 $5.73 1% (Winter average) 56 $ 592.14 $603.00 $10.86 2% (Summer average) 199 $ 1,926.33 $1,975.80 $49.47 3% WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 11 | P a g e SECTION 3 D : PROPOSED RESERVE TRA NSFERS In the FY 2018 Financial Plan, staff proposed transferring $1.87 million from the Rate Stabilization Reserve to the Operations Reserve in FY 2018. This transfer was not necessary as increased sales during FY 2017 resulted in larger than expected revenues, largely from the drought surcharge. The drought surcharge was discontinued at the start of FY 2018. Customer sales recovery after the drought continues to be more robust than staff’s initial projections, and the Operations Reserve has remained healthy. Based upon current reserve levels and the deferral of new main replacement spending in FY 2020, staff is recommending that $5 million be transferred to the CIP reserve, which currently has $2.7 million and is below the minimum level of 12 months of budgeted CIP expense. In FY 2021, an additional transfer of $2.069 million to the CIP reserve from the Rate Stab ilization Reserve is projected as well as a transfer of $1.931 million from the Operations Reserve to the CIP reserve. Section 4E: Reserves Structure and Appendix A: Water Utility Financial Forecast Detail shows details of reserves levels. SECTION 4 : UTILITY OVERVIEW This section provides an overview of the utility and its operations. It provides general background information and helps readers better understand the forecasts in Section 5: Utility Financial Projections and Section 6: Details and Assumptions. SECTION 4 A : WATER UTILITY HIST ORY The Water Utility was established on May 9, 1896, two years after the city was incorporated. Voters of the 750 person community approved a $40,000 bond to buy local, private water companies who operated one or more shallow wells to serve the nearby residents. The city grew and the well system expanded until nine wells were in operation in 1932. Palo Alto began receiving water from the San Francisco Water Department (SFWD) in 1937 to supplement these sources. A 1950 engineering report noted, “the capricious alternation of well waters and the San Francisco Water Department water…has made satisfactory service to the average customer practically impossible”. By 1950, only eight wells were still in operation. Despite this, groundwater production increased in the 1950’s leading to lower groundwater tables and water quality concerns. In 1962, a survey of water softening costs to CPAU customers determined that CPAU should purchase 100% of its water supply needs from the SFWD. CPAU signed a 20-year contract with SFWD, and CPAU’s wells were placed in standby condition. The SFWD later became known as the SFPUC. Since 1962 (except for some very short periods) CPAU’s entire supply of potable water has come from the SFPUC. As the city grew, so did the number of mains in the water system. The system of mains expanded along with the city, while existing sections of the system continued to age. In the mid-1980s, the number of breaks in cast iron mains installed during the 1940s and earlier WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 12 | P a g e started to accelerate. In FY 1994, to combat deterioration of older sections of the system, CPAU performed an analysis of cost effective system improvements and increased the rate of main replacement from one mile per year to three. CPAU began a plan to replace 75 miles of deficient mains within 25 years. In 1999, a study of system reliability concluded that the distribution system needed major upgrades to provide adequate water supply during a natural disaster. This ultimately resulted in the $40 million Emergency Water Supply and Storage Project, completed in 2013, which involved a new underground reservoir in El Camino Park, the siting and construction of several emergency supply wells, and the upgrade of several existing wells and the Mayfield pump station. Upon completion, the city began to focus reliability efforts on its system of water storage reservoirs and transmission lines in the Foothills. At the same time that CPAU was evaluating the reliability of its own system, the SFPUC, in consultation with BAWSCA members, was evaluating the reliability of the Hetch Hetchy Regional Water System, which crosses two major fault lines between the Sierras and the Bay Area. That evaluation concluded that major upgrades to the system were required. This planning process culminated in the SFPUC’s $4.8 billion Water System Improvement Project (WSIP), which is ongoing. The SFPUC continues to evaluate its aging system for other needed infrastructure improvements. SECTION 4 B : CUSTOMER BASE CPAU’s Water Utility provides water service to the residents and businesses of Palo Alto, plus a handful of residential customers not in Palo Alto (Los Altos Hills, primarily). Nearly 20,300 customers are connected to the water system, approximately 16,500 (81 %) of which are separately metered residential customers and 3,800 (19%) of which are commercial, master- metered residential, irrigation and fire service customers. Judging from seasonal consumption patterns, between 35% and 50% of Palo Alto’s water is used for irrigation, and that consumption is heavily weather dependent . It also varies significantly by season. As a result of these two factors, there is significant variability in the amount of water that is demanded from the system month to month and year to year. SECTION 4 C : DISTRIBUTION SYSTEM To deliver water to its customers, CPAU owns roughly 233 miles of mains (which transport the water from the SFPUC meters at the city’s borders to the customer’s service laterals and meters), eight wells (to be used in emergencies), five water storage reservoirs (also for emergency purposes) and several tanks used to moderate pressure and deal with peaks in flow and demand (due to fire suppression, heavy usage times, etc.). These represent the vast majority of the infrastructure used to distribute water in Palo Alto. SECTION 4 D : COST STRUCTURE AND R EVENUE SOURCES WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 13 | P a g e Figure 1: Cost Structure (FY 2018) 47% 36% 17% Water Purchases Operations Capital Figure 2: Revenue Structure (FY 2018) 97% 3% Sales of Water Other Revenue As shown in Figure 1, water purchase costs accounted for 47% of the Water Utility’s costs in FY 2018 Operational costs represented 36%, and capital investment was responsible for the remaining 17%. Staff projects these percentage distributions to remain similar over the forecast period with the capital investment increasing to approximately 19% of the Water Utility’s costs. The Water Utility receives nearly all of its revenue from sales of water and the remainder from capacity and connection fees, interest on reserves, and other sources. Appendix A: Water Utility Financial Forecast Detail shows more detail on the utility’s cost and revenue structures. Approximately 16% of the utility’s revenues come from fixed service charges, though most of its costs are fixed. SECTION 4 E : RESERVES STRUCTURE CPAU maintains six reserves for its Water Utility to manage various types of contingencies. The descriptions below summarize these reserves; see Appendix C: Water Utility Reserves Management Practices for more detailed definitions and guidelines for reserve management: • Reserve for Commitments: A reserve equal to the utility’s outstanding contract liabilities for the current fiscal year. Most City funds, including the General Fund, have a Commitments Reserve. • Reserve for Reappropriations: A reserve for funds dedicated to projects reappropriated by the City Council, nearly all of which are capital projects. Most City funds, including the General Fund, have a Reappropriations Reserve. • Capital Improvement Program (CIP) Reserve: The CIP reserve can be used to accumulate funds for future expenditure on CIP projects, as well as to manage cash flow for ongoing capital projects. This CIP can also act as a contingency reserve for the CIP. This type of reserve is used in other utility funds (Electric, Gas, and Wastewater Collection) as well. • Rate Stabilization Reserve: This reserve is intended to be empty unless the city anticipates one or more large rate increases in the forecast period. In that case, funds can be accumulated to spread the impact of those future rate increases across multiple years. This type of reserve is used in other utility funds (Electric, Gas, and Wastewater Collection) as well. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 14 | P a g e • Operations Reserve: This is the primary contingency reserve for the Water Utility, and is used to manage yearly variances from the budget for operational water supply costs. This type of reserve is used in other utility funds (Electric, Gas, and Wastewater Collection) as well. • Unassigned Reserve: This reserve is for any funds not assigned to the other reserves and is normally empty. SECTION 4 F : COMP ETITIVENESS Table 9 shows the current water bills for residential customers compared to what they would be under surrounding communities’ rate schedules. CPAU has the highest monthly bills of the group, although bills for smaller water users are less than in some surrounding communities. Table 10: Residential Monthly Water Bill Comparison Usage (CCF/month) Residential monthly bill comparison ($/month)* As of February 2019 Palo Alto Menlo Park Mountain View Hayward Redwood City Santa Clara 4 44.99 52.84 37.47 35.20 54.04 23.92 (Winter median) 7 67.71 76.44 58.08 56.62 76.09 41.86 (Annual median) 9 86.59 92.17 71.82 70.90 90.79 53.82 (Summer median) 14 133.79 133.34 106.17 108.51 138.94 83.72 25 237.63 224.91 222.94 201.02 267.39 149.50 * Based on the FY 2013 BAWSCA survey, the fraction of SFPUC as the source of potable water supply was 100% for Palo Alto, 95% for Menlo Park, 100% for Redwood City, 87% for Mountain View, 10% for Santa Clara and 100% for Hayward. SECTION 5 : UTILITY FINANCIAL PROJECTIONS SECTION 5 A : LOAD FORECAST Figure 4 shows 40 years of water consumption history. Average water use has trended downward over time even as Palo Alto’s population has grown. Significant water use reductions over the 40-year history were in response to requests to reduce water use in the 1976-77 and 1988-92 drought periods. During these periods, customers invested in efficient equipment and modified behavior to achieve water reduction goals. Reductions in usage achieved during these drought periods endured even after those periods. More recently, water sales decreased substantially during the 2007-2009 recession and during the 2014-2017 drought. Usage has started to return to pre-drought levels, though the level at which usage will finally plateau is unknown. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 15 | P a g e Figure 3: Historical Water Consumption Figure 4 shows the forecast of water consumption through FY 2024 and beyond, as denoted by the dotted line. Figure 4: Forecast Water Consumption WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 16 | P a g e During the recent drought, the State mandated a 24% water use restriction for Palo Alto until May 2016. Customers continue to conserve, but water usage has been increasing. Based on patterns experienced in previous droughts, this forecast assumes consumption will only rebound by 50% of the difference between pre-drought and drought levels, then resume with the previous trend of decreasing usage over time. SECTION 5 B : FY 20 1 4 TO FY 201 8 COST AND REVENUE TR ENDS Figure 5 and the tables in Appendix A: Water Utility Financial Forecast Detail show how costs have changed during the last five years as well as how staff projects they will change over the next decade. The annual expenses for the water utility rose substantially between 2014 and 2018. The increases were primarily related to water purchase costs, which increased 40% from $15.7 million in FY 2014 to $21.9 million in FY 2018. Section 6A: Water Purchase Costs contains a more in-depth discussion of water purchase costs. Operations costs have remained fairly steady since FY 2014, increasing by about 7%, while CIP costs have generally increased but fluctuated down in certain years. For example, in FY 2017, delays were in part due to the rising CIP costs; during that year a water main replacement project that was put out for bid resulted in very few contractors competing, and project bids that were higher than budgeted. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 17 | P a g e Figure 5: Water Utility Expenses, Revenues, and Rate Changes: Actual Costs through FY 2018 and Projections through FY 2024 SEC TION 5 C : FY 201 8 RESULTS Actual revenues for FY 2018 were slightly higher than projected ($48.2 million vs. $47.9 million). Operating costs were lower during FY 2018, mainly due to savings in rent, operations and maintenance and customer service expenses. Table 11 summarizes the variances from forecast. Table 11: FY 2018, Actual Results vs. Financial Plan Forecast Net Cost/ (Benefit) (000) Type of change Higher net sales and other revenues $ (303) Revenue increase Water purchase cost lower than expected $ (104) Cost savings Rent savings $ (1,156) Cost savings Operations and maintenance costs lower than expected $ (740) Cost savings Net Cost / (Benefit) of Variances $ (2,303) SECTION 5 D : FY 201 9 PROJECTIONS Estimated sales revenues are expected to decrease slightly by about $0.8 million. On the expense side, the most notable change from the FY 2019 budget identified at this time is changes to CIP expenditures. Approximately $11.2 million in projects budgeted in FY19 or earlier are slated to be re-appropriated to FY2020, the largest being main replacement project WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 18 | P a g e 27, estimated at $6.5 million, and some seismic water system upgrades, estimated at $2 million. The net effect on FY19 CIP budget is estimated at about $8 million. Operations e xpense decreases are anticipated from lower than expected operations budgets. Table 12 summarizes the changes from last year’s forecast. Table 12: FY 2019 Change in Projected Results, 2019 Forecast vs 2020 Forecast Net Cost/ (Benefit) Type of Change Lower net revenues from sales and other income $786 Revenue decrease Deferral of capital project spending ($8,120) Cost decrease Lower estimated rent costs ($1,264) Cost decrease Lower operations budget estimates $(1,193) Cost decrease Net Cost / (Benefit) of Variances ( $9,790) SECTION 5 E : FY 20 20 – FY 202 4 PROJECTIONS Figure 5 above shows that on average the costs for the Water Utility are increasing through the rest of the forecast period, though mainly after FY 2022 based on current estimates from the SFPUC. Water supply costs are the largest component, and are generally projected to grow by about 2.5 percent on average over the forecast period. Operations and capital investment costs are also expected to increase at the same rate of inflation used in the City’s long-term financial plans (3% to 5% per year), which also take into account higher estimated pension costs. While future CIP costs have been revised upwards to reflect the higher construction costs seen in recent projects, there is still uncertainty with regard to the utility’s future costs for main replacement. See Section 6: Details and Assumptions for more detail on the costs that make up these projections, as well as the various assumptions underlying the projections. As shown in Figure 5, above, staff currently projects revenues to be below expenses for FY 2020. Revenues are expected to exceed expenses in FY 2019 due to delays in water main replacement projects. As main replacement work resumes, the Water Utility requires rate increases of between 1% and 6% per year through FY 2024 to bring revenues up to match annual expenses. This forecast assumes the use of the Rate Stabilization Reserve to spread the increases over multiple years. In addition, the Capital Improvement Reserve is available to assist in funding Capital Improvements going forward. Figure 6 below shows reserves trends based on these revenue projections. Staff projects the Rate Stabilization Reserve to have a zero balance by the end of FY 2024, and based upon a surplus of funds above the Operations Reserve maximum guideline level, t he CIP Reserve is recommended to have an additional $5 million infusion in FY 2020. Assuming the projected increases in revenue, staff expects the Operations Reserve, the main contingency reserve, to be within the target range during the forecast period, and that this reserve will be adequate to meet all identified risks, as discussed in Section 5F: Risk Assessment and Reserves Adequacy. In addition, the Unassigned reserve reflects reserve funds in the Operations reserve above the maximum guideline level. With the expected increase in costs in FY 2020 and FY 2021, these excess reserves will be utilized quickly and moderate the pace of increases going forward, but must be used before Rate Stabilization Reserve funds are utilized. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 19 | P a g e Figure 6: Water Utility Reserves Actual Reserve Levels for FY 2018 and Projections through FY 2024 SECTION 5 F : RISK ASSESSMENT AND RESERVES ADEQUA CY The Water Utility currently has one contingency reserve, the Operations Reserve, and this Financial Plan proposes using funds and raising rates slowly such that reserves remain well within the guideline levels throughout the forecast period, as shown in Figure 7. Funds in excess of the maximum as of the end of FY 2019 will be recommended to be moved to the Unassigned Reserve. While the Operations Reserve not projected to drop below the minimum reserve level during this forecast period, it is expected to exceed the short term risk assessment for the utility. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 20 | P a g e Figure 7: Operations Reserve Adequacy Table 13 summarizes the risk assessment calculation for the Water Utility through FY 2024. The risk assessment includes the revenue shortfall that could accrue due to: 1. Lower than forecasted sales revenue; and 2. An increase of 10% of planned system improvement CIP expenditures for the budget year. Table 13: Water Risk Assessment ($000) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total non-commodity revenue $19,343 $20,232 $21,042 $21,673 $21,424 Max. revenue variance, previous ten years 13% 13% 13% 13% 13% Risk of revenue loss $1,795 $1,877 $1,952 $2,011 $1,988 CIP Budget $16,944 $5,882 $13,136 $4,253 $13,350 CIP Contingency @10% $1,694 $588 $1,314 $425 $1,335 Total Risk Assessment value $3,489 $2,465 $3,266 $2,436 $3,323 SECTION 5 G : LONG -TERM OUTLOOK CPAU has put its Water Utility on strong footing by investing in its distribution system infrastructure and emergency water facilities over the last 20 years. The Water System Master Plan, recently completed and under review, will give CPAU a better picture of the long-term WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 21 | P a g e outlook for its infrastructure and will result in a plan for an appropriate schedule for infrastructure replacement and upgrades. In addition, CPAU’s water supplier, the SFPUC, has replaced and seismically strengthened its water transmission infrastructure , which will benefit Palo Alto and all Hetch Hetchy customers over the long term. The opportunities for CPAU’s Water Utility to obtain additional supplies over the long term may be in alternative water supplies such as recycled water, groundwater, and water from the Santa Clara Valley Water District. These alternatives have been analyzed in the past, and were analyzed again most recently in the 2017 Water Integrated Resource Plan1. Some of these alternatives may provide cost savings or increased drought protection. Climate change may begin to present challenges for the Water Utility over the next 20 to 40 years. Availability of water from SFPUC’s Regional Water System may change with changing seasonal precipitation patterns. Water consumption patterns may change. Consumption could increase due to drier weather or decrease as customers become even more focused on water conservation. Droughts may become more frequent. The risk of wildfire in the foothills could increase, possibly threatening utility infrastructure or placing greater demands on it. Sea level rise could result in greater exposure of utility infrastructure to inundation, possibly resulting in higher maintenance and replacement costs. As part of the Sustainability/Climate Action Plan, CPAU is currently working on a Climate Change Adaptation Roadmap that will begin to assess some of these risks. SECTIO N 6 : DETAILS AND ASSUMPTI ONS SECTION 6 A : WATER P URCHASE COSTS CPAU purchases all of the potable water supplies from the SFPUC, which owns and operates the Hetch Hetchy Regional Water System. CPAU is one of several agencies that purchase water from the SFPUC, all of whom are members of the Bay Area Water Supply and Conservation Agency (BAWSCA). Palo Alto uses roughly 7% of the water delivered by the SFPUC to BAWSCA member agencies. The Hetch Hetchy Regional Water System begins with a system of reservoirs and tunnels in the high Sierra in Yosemite County and water is transported by a gravity-fed pipeline to the Bay Area. Currently, the SFPUC is in the midst of a $4.8 billion bond-financed capital improvement program (the Water System Improvement Program, or WSIP) to seismically retrofit the facilities that transport water to the Bay Area. As of December 31, 2018, nearly 96% of the WSIP regional projects are complete.2 This has resulted and will continue to result in large increases in the annual debt service costs assigned to wholesale customers like Palo Alto. After each WSIP project is completed, wholesale customers must start paying the debt service costs within 3 to 4 years. The currently estimated WSIP completion date is December 30, 2021, as adopted by the SFPUC in March of 2018. In large part because of these WSIP -related debt service costs, the 1 2017 Water Integrated Resource Plan: https://www.cityofpaloalto.org/civicax/filebank/documents/56088 2 Second Quarter FY 2018-19 WSIP Regional Quarterly Report, http://www.sfwater.org/index.aspx?page=307 WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 22 | P a g e SFPUC’s wholesale water rate has already increased from $1.43 per CCF in FY 2009 to $4.10 per CCF in FY 2019, and is forecast to increase to slightly more than $5 per CCF by FY 2024 (these projections are subject to change based on future SFPUC budget estimates). Figure 8 shows the SFPUC’s actual wholesale water rate since FY 2009 and a projection through FY 2024 and beyond. Note that the wholesale water rate decreased in FY 2014, but the apparent rate decrease is due to a part of the debt being directly paid by the BAWSCA agencies. This cost is paid in addition to the wholesale water rate and adds about $0.35 to $0.45 per CCF to the wholesale rate. Parts of SFPUC’s system not included in the WSIP will also need rehabilitation after the WSIP is completed, and some of these projects are already included in the SFPUC’s rate projections, such as additional Transmission, Supply & Storage and Treatment system upgrade projects , slated to start after the WSIP ends. The SFPUC is also conducting condition assessments of other “up-country” facilities, located in the Sierras, in the coming years. Current estimates are that $1.8 billion will be needed between FY 2019 and FY 2028 primarily for these non-WSIP projects, but if these assessments identify other facilities that need replacement, it may result in additional rate increases as new debt is issued to finance the projects. In April 2018, the SFPUC provided an estimate for FY 2020 wholesale water rates to remain at $4.10 per CCF. However, there is much uncertainty surrounding the level of continued water usage by the BAWSCA agencies as the drought effects continue. Sales have been increasing since the end of the drought in 2017. If that trend continues in upcoming years, rate projections may level out. However, if snow and rain do not materialize in future years further calls for restricted usage may reoccur. Figure 8: Historical and Projected SFPUC Wholesale Water Rate WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 23 | P a g e During FY 2017 through FY 2019, the balancing account for SFPUC’s wholesale customers built up an over-collection of revenue due to wholesale customer revenues exceeding costs. This is because SFPUC sold more wholesale water than its sales projection used for rate setting. Additional reasons for the balancing account balance are the cost savings in the wholesale revenue requirement due to the SFPUC’s debt refinancing, and cred its applied to the balancing account due to BAWSCA’s annual review of the wholesale revenue requirement calculations. These balancing account funds will be refunded approximately between 2020 and 2023, which allows some rate stabilization of SFPUC’s wholesale rates. If it weren’t for this rate stabilization effect of the balancing account, Palo Alto would pay higher rates in FY 2020 for water purchased from SFPUC. SECTION 6 B : OPERATIONS CPAU’s Water Utility operations include the following activities: • Administration, a category that includes charges allocated to the Water Utility for administrative services provided by the General Fund and for Utilities Department administration, as well as debt service and other transfers. Additional detail on Water Utility debt service is provided in Section 6D: Debt Service • Customer Service • Engineering work for maintenance activities (as opposed to capital activities) • Operations and Maintenance of the distribution system; and • Resource Management Appendix D: Description of Water Utility Operational Activities includes detailed descriptions of the work associated with each of these activities. From FY 2014 to FY 2018, overall Operations costs increased 1.7% per year on average (see Figure 9). Operations and Maintenance costs were the main driver, followed by Administration and Resource Management costs. Transfers have varied from year to year, but are expected to remain relatively low and stable through the forecast period. Staff project inflationary increases for all operations costs with underlying assumptions for salary and benefit costs, consumer price index, and other cost projections that match the City’s long-range financial forecast. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 24 | P a g e Figure 9: Historical and Projected Operational Costs SECTION 6 C : CAPITAL IMPROVEMENT PROGRAM (CIP) The Water Utility’s CIP consists of the following types of projects: • One time projects, or large, non-recurring replacement of system assets (such as reservoir rehabilitation). • Water main replacement, which represents the ongoing replacement of aging water mains, and sometimes the services associated with those mains. • Ongoing projects, which represent the cost of replacing aging and under-recording meters and degraded boxes and covers, minor replacements of various types of distribution system equipment, and the cost of capitalized tools and equipment. • Customer connections, which represents the cost when the Water Utility installs new services or upgrades existing services at a customer’s request in response to development or redevelopment. CPAU charges a fee to these customers to cover the cost of these projects. Table 14 shows the FY 2019 projected budget and the five year CIP spending plan, although these figures are preliminary pending budget discussions starting in May. The ‘committed’ column represents funds committed to contracts for which work has not yet been completed or invoices paid. As mentioned earlier in this report, $11.2 million of funds in the Current Budget column will be carried over to FY 2020. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 25 | P a g e Table 14: Budgeted Water Utility CIP Spending ($000) The water main replacement program funds the replacement of deteriorating water mains. The water system consists of over 236 miles of mains, approximately 2,000 fire hydrants, and over 20,000 metered service connections spanning 9 pressure zones ove r a 26 square mile service area. CPAU utilizes an asset management database in conjunction with hydraulic modeling software to prioritize capital improvements. CPAU selects mains for replacement by researching the maintenance history of the system and identifying those that are undersized , corroded, and subject to recurring breaks. CPAU uses a scoring system based on criticality in order to prioritize which mains to replace first, and coordinates with the Public Works street maintenance program to avoid cutting into newly repaved streets. In recent years, CPAU has already replaced many of the most leak-prone and deteriorated pipes. CPAU is currently pursuing a pipe replacement program of 13.5 miles of mains within the next decade. The main replacement schedule in this financial plan will allow CPAU to replace these mains on schedule. Costs for the water main replacement program are increasing for a variety of reasons: • Fire Code regulations now mandate fire sprinklers for n ew residential units. To accommodate increased fire flows, new main replacement projects require larger diameter pipe. • CPAU has switched to high-density polyethylene (HDPE) for its mains. Installation costs for this material are slightly higher, though lifecycle costs are lower, and the material performs better. Joints in distribution mains are the most likely place for failure, and sections of HDPE pipe can be fused together rather than connected with fittings. In the long run, this will reduce losses and maintenance costs. • To take full advantage of HDPE’s fusibility, CPAU is now replacing the services along with the water mains with new HDPE services. In the past, the existing services were reconnected, regardless of the material. This new practice costs more in the short run, but will provide long term benefits. • Lastly, costs have escalated after the recession. The regional and even national focus on infrastructure improvement has created labor shortages in the construction market, leading to higher bids than were seen in the past. These factors have created some uncertainty in future water main replacement costs. As bids for new projects, such as upgrades to University Avenue, have consistently come in higher over the last few years, future main replacement project budgets have been increased from prior year’s estimates to reflect expected bid estimates. If the cost of water main replacement continues to rise at its current levels, budgets may need to be revised further. Construction Project Category Current Budget* Spending, Curr. Yr Remain. Budget**Committed FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 One Time Projects 7,195 (561) 6,634 2,729 2,000 2,000 - - - Water Main Replacement 13,768 (3,473) 10,295 2,243 - - 9,350 - 9,350 Ongoing Projects 3,250 (331) 2,919 532 2,182 2,239 2,099 2,161 2,224 Customer Connections 766 (419) 347 46 754 777 800 824 849 TOTAL 24,979 (4,784) 20,195 5,549 4,935 5,016 12,249 2,985 12,423 *Includes unspent funds from previous years carried forward or reappropriated into the current fiscal year **Equal to CIP Reserves (Reserve for Reappropriations + Reserve for Commitments). WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 26 | P a g e costs continue to rise and keeping and maintaining qualified staff to design and work on projects is an ongoing challenge. Currently, there are engineering and field inspector vacancies. However, CPAU is nearing the end of a long term water main replacement program initiated in 1993 to replace the oldest and most degraded parts of the system. Roughly 25% of the system has been replaced, and the rate of water leaks has decreased 50%. CPAU initiated a master planning process in FY 2015 that was completed in 2016 to evaluate the current state of the distribution system and determine the necessary rate of main replacement in future years. This financial plan addresses these challenges in a way that will allow CPAU to meet its main replacement needs. This financial plan includes approximately $8.5 million every other year for main replacement construction instead of $5.7 million annually. This shift to larger main replacement construction projects every other year will allow CPAU to meet its main replacement needs (replace 13.5 miles of mains within the next decade) while attracting more contractors to bid on the larger projects. Additionally, this main replacement project schedule for water will be staggered with wastewater and gas (water and wastewater construction every even year and gas construction every odd year), which will ease scheduling difficulties for inspection coverage due to shared inspection staff across water, wastewater, gas, and large development services projects. There is no new main replacement budgeted in FY 2020 or FY 2021. However, work will continue on ongoing main replacement projects in FY 2020 and FY 2021. This staggered schedule for water main replacement will allow staff to focus on current priorities such as the Upgrade Downtown project, and water reservoir upgrades. As the staff vacancies become filled and construction costs stabilize, staff can re-evaluate the need to return to an annual replacement program. Included in the one-time project budget are seismic water system upgrades and/or replacement for the Corte Madera, Park, Boronda and Dahl reservoirs to improve earthquake resistance. This work will improve protection from water loss at these reservoirs in a seismic event. If an earthquake caused a significant water leak, this could lead to loss of water for firefighting, loss of water storage for drinking, property damage from flooding or mudslides, and environmental damages. Work has begun on this project in 2019 and staff estimates this work will cost an additional $2 million each year in FY 2020 and FY 2021. AMI projects are now planned to begin in 2024 and will be included as an inter-fund transfer to the electric fund, or a loan payment to the Electric Special Projects Reserve. One project not included in this forecast is the seismic strengthening of a large wa ter transmission line in the foothills. Staff has engaged a consultant to investigate alternatives for this project. The consultant is analyzing an alternative that involves installing a valve and hose system that could be used to bypass breaks in the line while they are repaired after an earthquake. This is a relatively low cost alternative that would not substantially affect the financial forecast. The study is not finalized yet, however, and if it is determined that the entire pipeline needs to be replaced, it could cost between $15 million and $20 million, which would likely require bond financing and would substantially affect the financial forecast. Ongoing Projects and Customer Connections are projected to cost approximately $2.9 million in FY 2020 and increase to approximately $3 million per year through the end of the forecast WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 27 | P a g e period. Actual expenses for these projects fluctuate annually depending on how many defective meters are discovered and replaced during routine maintenance, as well as how much development and redevelopment is going on that prompts the replacement or upgrade of water services. It is worth noting that property owners pay a fee for water service replacement or expansion during redevelopment, so when the number of projects go up (meaning higher costs for this activity), so does fee revenue. Aside from customer connections, the CIP plan for FY 2020 to FY 2024 is funded by revenue from utility rates and capacity fees. Appendix B: Water Utility Capital Improvement Program (CIP) Detail shows the details of the plan. SECTION 6 D : DEBT SERVICE The Water Utility’s annual debt service is roughly $3.2 million per year. This is related to two bond issuances, one requiring payments through 2026, the other through 2035. CPAU is in compliance with all covenants on both bonds. The first bond is the 2009 Water Revenue Bond, Series A, issued for $35 million to finance construction of the Emergency Water Supply and Storage project (the El Camino Reservoir, new wells, rehabilitation of existing wells and tanks, etc.) and to be retired by 2035. As part of the ‘Build America’ bond program, there is an interest p ayment subsidy from the Federal Government of 35%. There is always the possibility that the federal government will choose to stop offering this subsidy. The automatic federal spending cuts under the Budget Control Act (BCA) of 2011 have already reduced the subsidy by $50,000 per year, and if planned cuts through 2021 proceed without amendment, staff estimates that the subsidy would be reduced by over $200,000 per year by 2021. The Bipartisan Budget Act of 2013, which relieved some of the discretionary spending cuts in the 2011 BCA, did not affect automatic cuts to the subsidy, and actually extended the automatic cuts through 2023. The second bond issuance is the 2011 Utility Revenue Refunding Bond, Series A, which is to be retired in 2026. This $17.2 million issuance refinanced an earlier Water and Gas Utility bond issuance, the 2002 Utility Revenue Bonds, Series A, which was issued to finance various capital improvements for both systems. The Water Utility’s share of the issuance was roughly $7.8 million. Table 15 shows the cost of debt service for the Water Utility’s share of these bond issuances for the financial forecast period: Table 15: Water Utility Debt Service ($000) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 2009 Water Revenue Bonds, Series A (net of grants) 2,097 2,114 2,132 2,151 2,151 2011 Utility Revenue Bonds, Series A 654 656 657 658 658 Both the 2009 and 2011 Bonds include the following covenants: 1) net revenues plus Available Reserves shall at least equal 125% of the maximum annual debt service, and 2) Available Reserves shall be at least 5 times the maximum annual debt service. Note that “Available WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 28 | P a g e Reserves,” as defined for both bonds, include the reserves for the Gas and Electric systems, not just the Water system. This Financial Plan maintains compliance with these covenants throughout the forecast period, as shown in Appendix A: Water Utility Financial Forecast Detail. The net revenues (but not the reserves) of the Water Utility are also pledged for one other bond as shown in Table 16 below, even though the Water Utility is not responsible for the debt service payments. The Water Utility’s reserves or net revenues would only be called upon if the responsible utilities are unable to make their debt service payments. Staff does not currently foresee this occurring. Amounts advanced from one utility to pay debt service for another utility would be repaid by the borrowing fund. Table 16: Other Issuances Secured by the Water Utility’s Revenues or Reserves Bond Issuance Responsible Utilities Annual Debt Service ($000) Secured by Water Utility’s: Net Revenues Reserves 1995 Series A Utility Revenue Bonds Storm Drain $680 Yes No SECTION 6 E : OTHER REVENUES The Water Utility receives most of its revenues from sales of water. The next largest source is connection and capacity fees, which in FY 2018 represented 55% of revenue from sources other than water sales. The remainder consisted of a variety of miscellaneous charges, transfers, grants, and interest income. Revenues from connection and capacity fees have more than doubled since FY 2009. Connection fees are charged to new developments that need new or replacement service connections, while capacity fees are charged to development that put additional demands on the water distribution system. Revenue from these sources decreased slightly during the recession, but has increased substantially since then. Staff is forecasting revenue from these sources to increase at an average of 2% per year in subsequent years. Other revenue sources are projected to stay stable through the forecast period, th ough interest income always fluctuates depending on changes in interest rates. Some uncertainty also exists related to the Federal government’s commitment to continuing to pay the interest subsidy on the Build America Bonds. SECTION 6 F : SALES REVENUES Staff based the sales revenue projections on the load forecast in Section 5A: Load Forecast and the projected rate changes shown in Figure 5. Except where stated otherwise, these load forecasts are based on normal precipitation. Precipitation can vary substantially, and this can affect revenues substantially. In dry years customers use more water, increasing revenues, and in wet years they use less. One factor that is difficult to predict is customer usage recovery post-drought. It appears that customer irrigation usage has resumed, although as predicted, total usage has not reached pre-drought levels. What is uncertain is whether the ongoing pattern of ongoing usage declines will continue at the same levels seen before the drought occurred. Staff will continue to monitor these patterns and adjust projections accordingly. WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 29 | P a g e SECTION 7 : COMMUNICATIONS PLAN In FY 2020, the focus of communications surrounding rates will continue to be on the cost drivers for water utility rate increases and what CPAU is doing to keep costs down. One of the main reasons for water utility rate increases are the infrastructure costs from the Water System Improvement Project (WSIP), which has raised rates for all San Francisco Public Utilities Commission (SFPUC) customers. Rising costs from our wholesale water supplier increases CPAU costs which must be recovered through rates. Staff have set up a dedicated webpage at cityofpaloalto.org/ratesoverview to provide an overview about rates, including the value of what customers get for what they pay, information on utilities resources and infra structure projects. CPAU will continue its outreach on continuing to make water conservation a way of life, regardless of drought or rain conditions, which is also in line with the State of California’s current outreach campaign. Messaging will reinforce the importance of water use efficiency, and that although rates are increasing, efficient usage can help prevent a customer should not see a significant increase in water utility costs on their bills. Through our water conservation outreach, CPAU promotes water use efficiency rebates, incentives and easy water-saving behaviors through bill inserts, web content, email newsletters, online videos, print and digital ads, presentations to customer groups and the use of social media. To keep customers apprised of the status and accomplishments of CIP projects, a network of project webpages are maintained at www.cityofpaloalto.org/utilityprojects Safety topics are also emphasized year-round. For all utility outreach, while print materials and website pages still feature prominently, CPAU is placing more emphasis on digital advertising content, direct mail, and in-person attendance at community safety and emergency preparedness events. Staff will provide rates information to internal and external stakeholders including Utilities staff across all divisions who may interact with the public, the City Manager’s Office and other departments, Utilities Advisory Commission (UAC), City Council, business and residential customers. Rates communications will include a substantial update to the web, addition of a “breaking news” page on the Utilities home website, discussion in the Proposition 218 rate adjustment notice, utility bill inserts and educational updates to Customer Service staff. Other communication methods will involve updates to financial plans, presentations to UAC, Finance Committee, City Council and any media coverage as a result of the rate increases . WATER UTILITY FINANCIAL PLAN M a r c h 2 0 1 9 30 | P a g e APPENDICES Appendix A: Water Utility Financial Forecast Detail Appendix B: Water Utility Capital Improvement Program (CIP) Detail Appendix C: Water Utility Reserves Management Practices Appendix D: Description of Water Utility Operational Activities Appendix E: Sample of Water Utility Outreach Communications APPENDIX A : WATER UTILITY FINANCIAL FORECAST D ETAIL FISCAL YEAR FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 WATER SUPPLY Purchases 5,507,153 4,671,433 4,127,085 4,172,038 4,859,576 4,954,697 4,880,376 4,807,171 4,735,063 4,664,037 4,594,077 Sales 5,047,148 4,433,016 3,858,825 3,852,185 4,609,000 4,706,305 4,607,075 4,537,969 4,469,900 4,402,851 4,336,808 BILL AND RATE CHANGES Variable Charge (Supply)-16%25%22%9%7%-6%0%0%0%9%13% Variable Charge (Distribution)30%-16%13%5%-1%1%8%1%5%4%0% Service Charge (Distribution)9%0%-15%3%0%43%-4%4%4%3%0% Change in System Average Rate 8%0%11%7%3%4%1%2%3%6%6% Change in Average Residential Bill 7%-1%17%4%-2%4%2%0%2%4%4% STARTING RESERVES Reappropriations (Non-CIP)- - - - - - - - - - - Commitments (Non-CIP)2,000 347,000 347,000 177,273 177,273 284,034 284,034 284,034 284,034 284,034 284,034 Restricted for Debt Service 3,225,000 3,331,000 3,316,000 3,299,194 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 Emergency Plant Replacement 1,000,000 1,000,000 - - - - - - - - - Capital Reserve - - 4,000,000 2,726,096 2,726,096 2,726,096 2,726,096 7,726,096 11,726,096 11,726,096 11,726,096 Rate Stabilization Reserve 17,272,000 20,133,000 6,567,000 1,877,437 4,069,437 4,069,437 4,069,437 4,069,437 2,000,437 2,000,437 2,000,437 Operations Reserve - - 11,663,836 14,606,828 12,734,948 13,741,000 13,977,857 11,647,202 12,105,439 7,809,544 12,124,586 Unassigned - - - - 7,056,052 7,182,707 11,544,515 - - - - TOTAL STARTING RESERVES 21,499,000 24,811,000 25,893,836 22,686,828 30,023,806 31,263,274 35,861,939 26,986,769 29,376,006 25,080,111 29,395,153 REVENUES Net Sales 39,029,262 33,654,549 36,136,644 41,657,382 44,078,960 46,147,823 45,493,408 45,807,704 46,454,121 48,591,809 50,574,618 Other Revenues and Transfers In 4,053,920 7,504,848 3,258,936 5,829,851 4,116,200 3,322,654 3,363,878 3,406,255 3,449,103 3,494,311 3,561,380 TOTAL REVENUES 43,083,182 41,159,397 39,395,579 47,487,233 48,195,160 49,470,477 48,857,286 49,213,959 49,903,224 52,086,120 54,135,997 EXPENSES Water Purchases 15,705,288 15,669,935 17,626,020 20,075,322 21,957,711 22,482,357 22,177,643 21,877,500 21,581,859 23,011,682 25,409,111 Operating Expenses 679.9%2.9%5.8%-54.7% Administration Allocated Charges 2,366,077 2,342,985 2,953,291 3,151,373 2,809,112 2,868,555 3,013,532 3,094,114 3,171,529 3,246,694 3,315,978 Rent 2,192,454 2,249,457 1,803,087 1,720,711 1,775,774 1,829,047 1,883,919 1,940,436 1,998,649 2,058,609 2,120,367 Debt Service 3,220,208 3,218,869 3,222,606 3,219,316 3,222,669 3,220,858 3,220,638 3,222,843 3,223,563 3,834,553 3,834,553 Transfers and Other Adjustments 335,808 63,612 (377,200) (256,608) 393,607 438,322 407,111 415,253 423,558 432,030 432,030 Subtotal, Administration 8,114,546 7,874,923 7,601,785 7,834,792 8,201,161 8,356,782 8,525,199 8,672,646 8,817,299 9,571,885 9,702,928 Resource Management 570,040 488,331 592,744 868,038 922,558 949,971 1,023,375 1,054,455 1,081,881 1,109,307 1,133,345 Operations and Mtc 4,986,274 5,283,426 5,038,570 5,290,549 5,725,236 5,900,269 7,351,404 7,573,857 7,770,626 7,967,223 8,139,793 Engineering (Operating)381,502 358,128 282,472 355,852 354,597 367,008 389,421 400,391 410,565 420,563 429,592 Customer Service 1,677,926 1,821,447 2,076,559 1,616,008 1,625,332 1,676,088 1,824,606 1,882,829 1,932,593 1,982,937 2,026,185 Allowance for Unspent Budget - - - - - (435,425) (503,559) (518,489) (531,874) (545,183) (556,962) Subtotal, Operating Expenses 15,730,288 15,826,254 15,592,128 15,965,239 16,828,885 16,814,693 18,610,447 19,065,690 19,481,091 20,506,731 20,874,881 Capital Program Contribution 8,335,605 8,580,372 9,082,021 4,110,131 8,169,097 5,574,762 16,944,366 5,881,532 13,136,168 4,252,665 13,350,080 TOTAL EXPENSES 39,771,182 40,076,561 42,300,170 40,150,692 46,955,693 44,871,813 57,732,456 46,824,722 54,199,118 47,771,078 59,634,072 9.04 ENDING RESERVES Reappropriations (Non-CIP)- - - - - - - - - - - Commitments (Non-CIP)347,000 347,000 177,273 177,273 284,034 284,034 284,034 284,034 284,034 284,034 284,034 Restricted for Debt Service 3,331,000 3,316,000 3,299,194 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 3,260,000 Emergency Plant Replacement 1,000,000 - - - - - - - - - - Capital Reserve - 4,000,000 2,726,096 2,726,096 2,726,096 2,726,096 7,726,096 11,726,096 11,726,096 11,726,096 11,726,096 Rate Stabilization Reserve 20,133,000 6,567,000 1,877,437 4,069,000 4,069,437 4,069,437 4,069,437 2,000,437 2,000,437 2,000,437 - Operations Reserve - 11,663,836 14,606,828 12,734,948 13,741,000 13,977,857 11,647,202 12,105,439 7,809,544 12,124,586 8,626,948 Unassigned - - - 7,056,052 7,182,707 11,544,515 - - - - - TOTAL ENDING RESERVES 24,811,000 25,893,836 22,686,828 30,023,369 31,263,274 35,861,939 26,986,769 29,376,006 25,080,111 29,395,153 23,897,078 OPERATIONS RESERVE Min (60 days of non-capital expenses)- 5,230,611 5,145,323 6,320,551 6,704,783 6,826,058 7,045,080 7,077,380 7,104,006 7,514,723 7,969,338 Target (90 days of non-capital expenses)- 9,395,240 8,698,557 9,527,750 10,222,892 10,401,957 10,581,978 10,633,555 10,676,017 11,294,133 11,985,746 Max (120 days of non-capital expenses)- 13,559,870 12,251,790 12,734,948 13,741,000 13,977,857 14,118,875 14,189,730 14,248,027 15,073,543 16,002,154 Risk Assessment Value 2,494,338 2,698,795 2,251,743 2,657,639 2,251,587 3,489,206 2,465,403 3,265,957 2,436,177 3,322,840 DEBT SERVICE COVERAGE RATIO Net Revenues (125% of Debt Service)876%878%931%1020%1104%1120%1166%1170%1174%1035%1107% Available Reserves (5x Debt Service)*6.6 6.9 6.0 8.3 8.6 10.0 7.3 8.0 6.7 6.7 5.3 *For the purposes of debt covenants, the unrestricted reserves of other utilities may be counted toward the available reserves for meeting this measure. A ratio below 5x means that this utility is relying on the reserves of other utilities to meet its debt covenants. Appendix A (continued) FISCAL YEAR FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 REVENUES Net Sales 91%82%92%88%91%93%93%93%93%93%93% Other Revenues and Transfers In 9%18%8%12%9%7%7%7%7%7%7% TOTAL REVENUES 100%100%100%100%100%100%100%100%100%100%100% EXPENSES Water Purchases 39%39%42%50%47%50%38%47%40%48%43% Operating Expenses Administration Allocated Charges 6%6%7%8%6%6%5%7%6%7%6% Rent 6%6%4%4%4%4%3%4%4%4%4% Debt Service 8%8%8%8%7%7%6%7%6%8%6% Transfers and Other Adjustments 1%0%-1%-1%1%1%1%1%1%1%1% Subtotal, Administration 20%20%18%20%17%19%15%19%16%20%16% Resource Management 1%1%1%2%2%2%2%2%2%2%2% Operations and Mtc 13%13%12%13%12%13%13%16%14%17%14% Engineering (Operating)1%1%1%1%1%1%1%1%1%1%1% Customer Service 4%5%5%4%3%4%3%4%4%4%3% Allowance for Unspent Budget 0%0%0%0%0%-1%-1%-1%-1%-1%-1% Subtotal, Operating Expenses 40%39%37%40%36%37%32%41%36%43%35% Capital Program Contribution 21%21%21%10%17%12%29%13%24%9%22% TOTAL EXPENSES 100%100%100%100%100%100%100%100%100%100%100% RISK ASSESSMENT DETAIL Distribution Revenue Variance 1,636,301 1,790,593 1,840,729 1,840,729 1,694,110 1,794,769 1,877,250 1,952,340 2,010,910 1,987,832 10% CIP Program Contingency 858,037 908,202 411,013 816,910 557,476 1,694,437 588,153 1,313,617 425,267 1,335,008 Total Risk Asssessment Value 2,494,338 2,698,795 2,251,743 2,657,639 2,251,587 3,489,206 2,465,403 3,265,957 2,436,177 3,322,840 Projected Operations Reserve 11,663,836 14,606,828 12,734,948 13,741,000 13,977,857 11,647,202 12,105,439 7,809,544 12,124,586 8,626,948 Operations Reserve, % of Risk Value 468%541%566%517%621%334%491%239%498%260% OPERATIONS RESERVE Min (60 days of non-capital expenses)- 5,230,611 5,145,323 6,320,551 6,704,783 6,826,058 7,045,080 7,077,380 7,104,006 7,514,723 7,969,338 Target (90 days of non-capital expenses)- 9,395,240 8,698,557 9,527,750 10,222,892 10,401,957 10,581,978 10,633,555 10,676,017 11,294,133 11,985,746 Max (120 days of non-capital expenses)- 13,559,870 12,251,790 12,734,948 13,741,000 13,977,857 14,118,875 14,189,730 14,248,027 15,073,543 16,002,154 Risk Assessment Value 2,494,338 2,698,795 2,251,743 2,657,639 2,251,587 3,489,206 2,465,403 3,265,957 2,436,177 3,322,840 DEBT SERVICE COVERAGE RATIO Net Revenues (125% of Debt Service)876%878%931%1020%1104%1120%1166%1170%1174%1035%1107% Available Reserves (5x Debt Service)*6.6 6.9 6.0 8.3 8.6 10.0 7.3 8.0 6.7 6.7 5.3 *For the purposes of debt covenants, the unrestricted reserves of other utilities may be counted toward the available reserves for meeting this measure. A ratio below 5x means that this utility is relying on the reserves of other utilities to meet its debt covenants. WATER UTILITY FINANCIAL PLAN M a r c h , 2 0 1 9 33 | P a g e APPENDIX B : WATER UTILITY CAPITAL IMPROVEMENT PROGRAM (CIP) DETAIL Project #Project Name Reappropriated / Carried Forward from Previous Years Current Year Funding Proposed Budget Amendments Spending, Current Year Remaining in CIP Reserve Fund Commitments FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 ONE TIME PROJECTS WS-07000 Regulation Station Imp.526,578 345,000 - (34,418) 837,160 526,578 - - - - - WS-07001 Water Recycling Facilities - 395,649 - - 395,649 - - - - - - WS-08001 Water Reservoir Coating 576,303 330,000 - (50,687) 855,616 581,589 - - - - - WS-09000 Seismic Water System 2,021,107 3,000,000 - (475,455) 4,545,652 1,621,102 2,000,000 2,000,000 - - - WS-13003 GPS Equipment Upgrade - - - - - - - - - - - WS-13004 Asset Mgmt. Mobile Sys.- - - - - - - - - - - WS-13006 Meter Shop Renovations - - - - - - - - - - - WS-15004 Water System Master Plan - - - - - - - - - - - WS-08002 Emergency Water Supply - - - - - - - - - - - Subtotal, One-time Projects 3,123,988 4,070,649 - (560,560) 6,634,077 2,729,269 2,000,000 2,000,000 - - - WATER MAIN REPLACEMENT PROGRAM WS-20000 WMR - Project 32 - - - - - - - - - - - WS-11000 WMR-Project 25 381,939 - - - 381,939 - - - - - - WS-12001 WMR- Project 26 5,026,718 600,000 - (3,465,115) 2,161,603 2,242,505 - - - - - WS-13001 WMR - Project 27 (862) 7,175,000 - (8,136) 7,166,002 - - - - - - WS-14001 WMR - Project 28 - 585,107 - - 585,107 - - - 8,500,000 - - WS-15002 WMR - Project 29 - - - - - - - - 850,000 - 8,500,000 WS-16001 WMR - Project 30 - - - - - - - - 850,000 WS-19001 WMR - Project 31 - - - - - - - - - - Subtotal, Water Main Replacement Prog.5,407,795 8,360,107 - (3,473,251) 10,294,651 2,242,505 - - 9,350,000 - 9,350,000 ONGOING PROJECTS WS-80014 Services/Hydrants 6,770 424,360 - (45,448) 385,682 27,819 437,091 450,204 463,710 477,621 491,950 WS-80015 Water Meters - 900,000 - (60,939) 839,061 - 515,000 530,450 546,364 562,755 579,638 WS-02014 W-G-W Utility GIS Data 351,720 442,890 - (92,744) 701,866 420,645 456,177 469,862 483,958 498,477 513,431 WS-13002 Equipment/Tools - 50,000 - - 50,000 - 50,000 50,000 50,000 50,000 50,000 WS-11003 Dist. Sys. Improvements 85,000 500,000 - (87,318) 497,682 81,332 261,620 269,469 277,553 285,880 294,456 WS-11004 Supply Sys. Improvements 35,744 254,000 - (44,632) 245,112 1,707 261,620 269,469 277,553 285,880 294,456 WS-19000 Mayfield Reservoir - 200,000 - 200,000 200,000 Subtotal, Ongoing Projects 479,234 2,771,250 - (331,081) 2,919,403 531,503 2,181,508 2,239,454 2,099,138 2,160,613 2,223,931 CUSTOMER CONNECTIONS (FEE FUNDED) WS-80013 Water System Extensions 33,974 732,021 - (418,656) 347,339 46,184 753,981 776,601 799,899 823,896 848,613 Subtotal, Customer Connections 33,974 732,021 - (418,656) 347,339 46,184 753,981 776,601 799,899 823,896 848,613 GRAND TOTAL 9,044,991 15,934,027 - (4,783,548)20,195,470 5,549,461 4,935,489 5,016,055 12,249,037 2,984,509 12,422,544 Funding Sources Connection/Capacity Fees 929,348 - 902,280 929,348 957,228 985,946 1,015,524 Other Utility Funds (Asset Mgmt, GIS Systems)295,260 - 268,418 295,260 304,118 313,242 322,640 Utility Rates 15,934,027 - 3,764,791 3,791,447 10,987,691 1,685,321 11,084,380 CIP-RELATED RESERVES DETAIL 6/30/2018 (Actual) 6/30/2019 (Unaudited) Reappropriations (excl. Bond Funded)1,616,991 14,646,009 Commitments (excl. Bond Funded)7,428,000 5,549,461 WATER UTILITY FINANCIAL PLAN M a r c h , 2 0 1 9 34 | P a g e APPENDIX C : WATER UTILITY RESERVES MANAGEMENT PRACTICES The following reserves management practices shall be used when developing the Water Utility Financial Plan: Section 1. Definitions a) “Financial Planning Period” – The Financial Planning Period is the range of future fiscal years covered by the Financial Plan. For example, for the Water Utility Financial Plan delivered in conjunction with the FY 2015 budget, FY 2015 to FY 2021 is the Financial Planning Period. b) “Fund Balance” – As used in these Reserves Management Practices, Fund Balance refers to the Utility’s Unrestricted Net Assets. c) “Net Assets” - The Government Accounting Standards Board defines a Utility’s Net Assets as the difference between its assets and liabilities. d) “Unrestricted Net Assets” - The portion of the Utility’s Net Assets not invested in capital assets (net of related debt) or restricted for debt service or other restricted purposes. Section 2. Reserves The Water Utility’s Fund Balance is reserved for the following purposes: a) For existing contracts, as described in Section 3 (Reserve for Commitments) b) For operating and capital budgets re-appropriated from previous years, as described in Section 4 (Reserve for Re-appropriations) c) For cash flow management and contingencies related to the Water Utility’s Capital Improvement Program (CIP), as described in Section 5 (CIP Reserve) d) For rate stabilization, as described in Section 6 (Rate Stabilization Reserve) e) For operating contingencies, as described in Section 7 (Operations Reserve) f) Any funds not included in the other reserves will be considered Unassigned Reserves and shall be returned to ratepayers or assigned a specific purpose as described in Section 8 (Unassigned Reserves). Section 3. Reserve for Commitments At the end of each fiscal year the Reserve for Commitments will be set to an amount equal to the total remaining spending authority for all contracts in force for the Water Utility at that time. Section 4. Reserve for Re-appropriations At the end of each fiscal year the Reserve for Re-appropriations will be set to an amount equal to the amount of all remaining capital and non-capital budgets, if any, that will be re- appropriated to the following fiscal year in accordance with Palo Alto Municipal Code Section 2.28.090. WATER UTILITY FINANCIAL PLAN M a r c h , 2 0 1 9 35 | P a g e Section 5. CIP Reserve The CIP Reserve is used to manage cash flow for capital projects and acts as a reserve for capital contingencies. Staff will manage the CIP Reserve according to the following practices: a) The following guideline levels are set forth for the CIP Reserve. These guideline levels are calculated for each fiscal year of the Financial Planning Period based on the levels of CIP expense budgeted for that year. Minimum Level 12 months of budgeted CIP expense Maximum Level 24 months of budgeted CIP expense b) Changes in Reserves: Staff is authorized to transfer funds between the CIP Reserve and the Reserve for Commitments when funds are added or removed from to that reserve as a result of a change in contractual commitments related to CIP projects. Any other additions to or withdrawals from the CIP reserve require Council action. c) Minimum Level: i) Funds held in the Reserve for Commitments may be counted as part of the CIP Reserve for the purpose of determining compliance with the CIP Reserve minimum guideline level. ii) If, at the end of any fiscal year, the minimum guideline is not met, staff shall present a plan to the City Council to replenish the reserve. The plan shall be delivered by the end of the following fiscal year, and shall, at a minimum, result in the reserve reaching its minimum level by the end of the next fiscal year. For example, if the CIP Reserve is below its minimum level at the end of FY 2017, staff must present a plan by June 30, 2018 to return the reserve to its minimum level by June 30, 2019. In addition, staff may present, and the Council may adopt, an alternative plan that takes longer than one year to replenish the reserve, or that does so in a shorter period of time. d) Maximum Level: If, at any time, the CIP Reserve reaches its maximum level, no funds may be added to this reserve. If there are funds in this reserve in excess of the maximum level staff must propose to transfer these funds to another reserve or return them to ratepayers in the next Financial Plan. Staff may also seek City Council to approve holding funds in this reserve in excess of the maximum level if they are held for a specific future purpose related to the CIP. Section 6. Rate Stabilization Reserve Funds may be added to the Rate Stabilization Reserve by action of the City Council and held to manage the trajectory of future year rate increases. Withdrawal of funds from the Rate Stabilization Reserve requires Council action. If there are funds in the Rate Stabilization Reserve at the end of any fiscal year, any subsequent Water Utility Financial Plan must result in the withdrawal of all funds from this Reserve by the end of the next Financial Planning Period. WATER UTILITY FINANCIAL PLAN M a r c h , 2 0 1 9 36 | P a g e Section 7. Operations Reserve The Operations Reserve is used to manage normal variations in costs and as a reserve for contingencies. Any portion of the Water Utility’s Fund Balance not included in the reserves described in Section 3-Section 6 above will be included in the Operations Reserve unless this reserve has reached its maximum level as set forth in Section 7(d) below. Staff will manage the Operations Reserve according to the following practices: a) The following guideline levels are set forth for the Operations Reserve. These guideline levels are calculated for each fiscal year of the Financial Planning Period based on the levels of Operations and Maintenance (O&M) and commodity expense forecasted for that year in the Financial Plan. Minimum Level 60 days of O&M and commodity expense Target Level 90 days of O&M and commodity expense Maximum Level 120 days of O&M and commodity expense b) Minimum Level: If, at the end of any fiscal year, the funds remaining in the Operations Reserve are lower than the minimum level set forth above, staff shall present a plan to the City Council to replenish the reserve. The plan shall be delivered within six months of the end of the fiscal year, and shall, at a minimum, result in the reserve reaching its minimum level by the end of the following fiscal year. For example, if the Operations Reserve is below its minimum level at the end of FY 2014, staff must present a plan by December 31, 2014 to return the reserve to its minimum level by June 30, 2015. In addition, staff may present, and the Council may adopt, an alternative plan that takes longer than one year to replenish the reserve. c) Target Level: If, at the end of any fiscal year, the Operations Reserve is higher or lower than the target level, any Financial Plan created for the Water Utility shall be designed to return the Operations Reserve to its target level within four years. d) Maximum Level: If, at any time, the Operations Reserve reaches its maximum level, no funds may be added to this reserve. Any further increase in the Water Utility’s Fund Balance shall be automatically included in the Unassigned Reserve described in Section 8, below. Section 8. Unassigned Reserve If the Operations Reserve reaches its maximum level, any further additions to the Water Utility’s Fund Balance will be held in the Unassigned Reserve. If there are any funds in the Unassigned Reserve at the end of any fiscal year, the next Financial Plan presented to the City Council must include a plan to assign them to a specific purpose or return them to the Water Utility ratepayers by the end of the first fiscal year of the next Financial Planning Period. For example, if there were funds in the Unassigned Reserves at the end of FY 2015, and the next Financial Planning Period is FY 2016 through FY 2021, the Financial Plan shall include a plan to return or assign any funds in the Unassign ed Reserve by the end of FY 2016. Staff may present an alternative plan that retains these funds or returns them over a longer period of time. WATER UTILITY FINANCIAL PLAN M a r c h , 2 0 1 9 37 | P a g e APPENDIX D : DESCRIPTION OF WATER UTILITY OPERATIONAL ACTIVITI ES This appendix describes the activities associated with the various operational activities referred to in Section 6B: Operations of this Financial Plan. Administration: Accounting, purchasing, legal, and other administrative functions provided by the City’s General Fund staff, as well as shared communications services, CPAU administrative overhead, and billing system maintenance costs. This category also includes Water Utility debt service and rent paid to the General Fund for the land associated with reservoirs and various other facilities. Customer Service: This category includes the Water Utility’s share of the call center, meter reading, collections, and billing support functions. Billing support encompasses staff time associated with bill investigations and quality control on certain aspects of the bil ling process. It does not include maintenance of the billing system itself, which is included in Administration. This category also includes CPAU’s key account representatives, who work with large commercial customers who have more complex requirements for their water services. Engineering (Operating): The Water Utility’s engineers focus primarily on the CIP, but a small portion of their time is spent assisting with distribution system maintenance. Operations and Maintenance: This category includes the costs of a variety of distribution system maintenance activities, including: • investigating reports of damaged mains or services and performing emergency repairs; • testing and operating valves; • monitoring water quality and reservoir levels; • monitoring the status of the different pressure zones; • flushing water at hydrants and other closed end points of the system; • building and replacing water services for new or redeveloped buildings; and • testing and replacing meters to ensure accurate sales metering. This category also includes a variety of functions the utility shares with other City utilities, including: • the Field Services team (which does field research of various customer service issues); • the Cathodic Protection team (which monitors and maintains the systems that prevent corrosion in metal tanks and reservoirs); and • the General Services team (which manages and maintains equipment, paves and restores streets after gas, water, or sewer main replacements, and provides welding services) Resource Management: This category includes water procurement, contract management, water resource planning, interaction with BAWSCA, the SFPUC, and the SCVWD, and tracking of legislation and regulation related to the water industry. M a r c h , 2 0 1 9 38 | P a g e APPENDIX E : SAMPLE OF WATER UTILITY OUTREACH COMMUNICATI ONS SATURDAY H STEP1 P rm bl P v m n Attachment C * NOT YET APPROVED * 6055179 Resolution No. Resolution of the Council of the City of Palo Alto Increasing Water Rates by Amending Rate Schedules W-1 (General Residential Water Service), W-2 (Water Service from Fire Hydrants), W-3 (Fire Service Connections), W-4 (Residential Master-Metered and General Non- Residential Water Service), and W-7 (Non-Residential Irrigation Water Service) R E C I T A L S A. Pursuant to Chapter 12.20.010 of the Palo Alto Municipal Code, the Council of the City of Palo Alto may by resolution adopt rules and regulations governing utility services, fees and charges. B. On , 2019, the City Council held a full and fair public hearing regarding the proposed rate increase and considered all protests against the proposals. C. As required by Article XIII D, Section 6 of the California Constitution and applicable law, notice of the 2019 public hearing was mailed to all City of Palo Alto Utilities water customers by , 2019. D. The City Clerk has tabulated the total number of written protests presented by the close of the public hearing, and determined that it was less than fifty percent (50%) of the total number of customers and property owners subject to the proposed water rate amendments, therefore a majority protest does not exist against the proposal. The Council of the City of Palo Alto does hereby RESOLVE as follows: SECTION 1. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Utility Rate Schedule W-1 (General Residential Water Service) is hereby amended to read as attached and incorporated. Utility Rate Schedule W-1, as amended, shall become effective July 1, 2019. SECTION 2. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Utility Rate Schedule W-2 (Water Service from Fire Hydrants) is hereby amended to read as attached and incorporated. Utility Rate Schedule W-2, as amended, shall become effective July 1, 2019. SECTION 3. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Utility Rate Schedule W-3 (Fire Service Connections) is hereby amended to read as attached and incorporated. Utility Rate Schedule W-3, as amended, shall become effective July 1, 2019. SECTION 4. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Utility Rate Schedule W-4 (Residential Master-Metered and General Non-Residential Water Service) is hereby amended to read as attached and incorporated. Utility Rate Schedule W-4, as amended, shall become effective July 1, 2019. Attachment C * NOT YET APPROVED * 6055179 SECTION 5. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Utility Rate Schedule W-7 (Non-Residential Irrigation Water Service) is hereby amended to read as attached and incorporated. Utility Rate Schedule W-7, as amended, shall become effective July 1, 2019. SECTION 6. The City Council finds as follows: a. Revenues derived from the water rates approved by this resolution do not exceed the funds required to provide water service. b. Revenues derived from the water rates approved by this resolution shall not be used for any purpose other than providing water service, and the purposes set forth in Article VII, Section 2, of the Charter of the City of Palo Alto. c. The amount of the water rates imposed upon any parcel or person as an incident of property ownership shall not exceed the proportional cost of the water service attributable to the parcel. SECTION 7. The Council finds that the fees and charges adopted by this resolution are charges imposed for a specific government service or product provided directly to the payor that are not provided to those not charged, and do not exceed the reasonable costs to the City of providing the service or product. SECTION 8. The Council finds that the adoption of this resolution changing water rates to meet operating expenses, purchase supplies and materials, meet financial reserve needs and obtain funds for capital improvements necessary to maintain service is not subject to the California Environmental Quality Act (CEQA), pursuant to California Public Resources Code Sec. 21080(b)(8) and Title 14 of the California Code of Regulations Sec. 15273(a). After reviewing the staff report and all attachments presented to Council, the Council incorporates these documents herein and finds that sufficient evidence has been presented setting forth with specificity the basis for this claim of CEQA exemption. Attachment C * NOT YET APPROVED * 6055179 INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: City Clerk Mayor APPROVED AS TO FORM: APPROVED: Assistant City Attorney City Manager Director of Utilities Director of Administrative Services GENERAL RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-1 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-1-1 Effective 7-1-20189 dated 7-1-20178 Sheet No W-1-1 A. APPLICABILITY: This schedule applies to separately metered single-family residential dwellings receiving Water Service from the City of Palo Alto Utilities. B. TERRITORY: This schedule applies everywhere the City of Palo Alto provides Water Services. C. RATES: Per Meter Monthly Service Charge: Per Month For meters 5/8-inch to 1 inchmeter .......................................................................... $ 18.4320.25 For 3/4 inch meter ..................................................................................................... 24.83 For 1 inch meter ........................................................................................................ 37.64 For 1 1/2 inch meter .................................................................................................. 69.6665.40 For 2-inch meter ........................................................................................................ 108.08101.17 For 3-inch meter ........................................................................................................ 229.75214.44 For 4-inch meter ........................................................................................................ 409.05381.37 For 6-inch meter ........................................................................................................ 838.09780.79 For 8-inch meter ........................................................................................................1,542.501,436.57 For 10-inch meter ......................................................................................................2,439.012,271.20 For 12-inch meter .......................................................................................................3,207.452,986.60 Per Hundred Cubic Feet VolumetricCommodity Rates: (To be added to Service Charge, and applicable to all pressure zones.) Per Month Per Hundred Cubic Feet (ccf) Per Month All Pressure Zones Commodity Rate: Water Delivery Charge from SFPUC .................................................................................... $4.10 Attachment D GENERAL RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-1 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-1-2 Effective 7-1-20189 dated 7-1-20178 Sheet No W-1-2 Distribution Rate: Tier 1 usage ........................................................................................................................$6.642.56 Tier 2 usage (All usage over 100% of Tier 1) ........................................................................9.445.97 Drought Surcharges (deactivated): A drought surcharge will be added to the Customer’s applicable commodity rate for Tier 1 and Tier 2 Water usage when the City Council has determined that a Water reduction level is in effect for the City as described in Section D.3. The drought surcharges in the table below are measured in dollars per hundred cubic feet (ccf). Water Usage Reduction level Level 1 (10/15%) Level 2 (20%) Level 3 (25%) Tier 1 0.20 0.43 0.64 Tier 2 0.58 1.21 1.85 Temporary Service – Developers Temporary unmetered service to residential subdivision developers, per connection ........................................................................ $6.00 D. SPECIAL NOTES: 1. Calculation of Cost Components The actual bill amount is calculated based on the applicable rates in Section C above and adjusted for any applicable discounts, surcharges and/or taxes. On a Customer’s bill statement, the bill amount may be broken down into appropriate components as calculated under Section C. 2. Commodity Rate The Commodity Charge is based on the water delivery rate per the San Francisco Public Utility Commission (SFPUC) Water Rate Schedule W-25: Wholesale Use with Long-Term GENERAL RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-1 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-1-3 Effective 7-1-20189 dated 7-1-20178 Sheet No W-1-3 Contract. The Commodity Charge will be passed through automatically via periodic rate adjustments to account for increases in wholesale water charges, as well as inflation. The pass-through period will be effective for fiscal years 2020 through 2024, inclusive. Customers will be provided notice of any adjustments via their billing statements. 2.3. Calculation of Usage Tiers Tier 1 Water usage shall be calculated and billed based upon a level of 0.2 ccf per day rounded to the nearest whole ccf, based on Meter reading days of Service. As an example, for a 30 day bill, the Tier 1 level would be 0 through 6 ccf. For further discussion of bill calculation and proration, refer to Rule and Regulation 11. 3.4. Drought Surcharge During period of Water shortage or restrictions on local Water use, the City Council may, by resolution, declare the need for citywide Water conservation at the 10/15%, 20% or 25% level. While such a resolution is in effect, a drought surcharge will apply. The purpose of the drought surcharge is to recover revenues lost as a result of reduced consumption. {End} WATER SERVICE FROM FIRE HYDRANTS UTILITY RATE SCHEDULE W-2 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-2-1 Effective 7-1-20198 dated 7-1-20187 Sheet No W-2-1 A. APPLICABILITY: This schedule applies to all Water taken from fire hydrants for construction, maintenance, and other uses in conformance with provisions of a Hydrant Meter Permit. B. TERRITORY: This schedule applies everywhere the City of Palo Alto provides Water Service. C. RATES: 1. Monthly Service Charge. METER SIZE 5/8 inch ........................................................................................................................... 50.00 3 inch ........................................................................................................................... 125.00 2. CVolumetricommodity Rate: (per hundred cubic feet) ................................................... $7.77 Commodity Rate: Water Delivery Charge from SFPUC ........................................................................ $4.10 Distribution Rate: ................................................................................................................. $3.61 3. 4. Drought Surcharges (deactivated): A drought surcharge will be added to the Customer’s applicable Commodity rate when the City Council has determined that a Water reduction level is in effect for the City as described in Section D.5. The drought surcharges in the table below are measured in dollars per hundred cubic feet (ccf). Water Usage Reduction level Level 1 (10/15%) Level 2 (20%) Level 3 (25%) Surcharge 0.26 0.53 0.77 D. SPECIAL NOTES: WATER SERVICE FROM FIRE HYDRANTS UTILITY RATE SCHEDULE W-2 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-2-2 Effective 7-1-20198 dated 7-1-20187 Sheet No W-2-2 1. 1. Monthly charges shall include the applicable monthly Service Charge in addition to usage billed at the commodity rate. 1.2. The Commodity Charge is based on the water delivery rate per the San Francisco Public Utility Commission (SFPUC) Water Rate Schedule W-25: Wholesale Use with Long-Term Contract. The Commodity Charge will be passed through automatically via periodic rate adjustments to account for increases in wholesale water charges, as well as inflation. The pass-through period will be effective for fiscal years 2020 through 2024, inclusive. Customers will be provided notice of any adjustments via their billing statements. 2.3. 2. Any person or company using a hydrant without first obtaining a valid Hydrant Meter Permit shall pay a fee of $50.00 for each day of such use in addition to all other costs and fees provided in this schedule. A hydrant permit may be denied or revoked for failure to pay such fee. 3.4. 3.A Meter deposit of $750.00 may be charged any applicant for a Hydrant Meter Permit as a prerequisite to the issuance of a permit and Meter(s). A charge of $50.00 per day will be added for delinquent return of hydrant Meters. A fee will be charged for any Meter returned with missing or damaged parts. 4.5. 4.Any person or company using a fire hydrant improperly or without a permit, or who draws Water from a hydrant without a Meter installed and properly recording usage shall, in addition to all other applicable charges be subject to criminal prosecution pursuant to the Palo Alto Municipal Code. 5.6. 5.During period of Water shortage or restrictions on local Water use, the City Council may, by resolution, declare the need for citywide Water conservation at the 10/15%, 20% or 25% level. While such a resolution is in effect, a drought surcharge will apply. The purpose of the drought surcharge is to recover revenues lost as a result of reduced consumption. {End} FIRE SERVICE CONNECTIONS UTILITY RATE SCHEDULE W-3 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-3-1 Effective 7-1-20189 dated 7-1-20168 Sheet No W-3-1 A. APPLICABILITY: This schedule applies to all public fire hydrants and private fire Service connections. B. TERRITORY: This schedule applies everywhere the City of Palo Alto provides Water Service. C. RATES: 1. Monthly Service Charges Public Fire Hydrant .................................................................................................... $5.00 Private Fire Service: 2-inch connection .......................................................................................................$4.164.17 4-inch connection .......................................................................................................25.7325.81 6-inch connection ....................................................................................................... 74.7474.96 8-inch connection .......................................................................................................159.28159.74 10-inch connection .....................................................................................................286.43287.27 12-inch connection .....................................................................................................462.67464.02 2. Commodity (To be added to Service Charge unless Water is used for fire extinguishing or testing purposes.) Per Hundred Cubic Feet All water usage........................................................................................................... $10.00 D. SPECIAL NOTES: 1. Service under this schedule may be discontinued if Water is used for any purpose other than fire extinguishing or testing and repairing the fire extinguishing facilities. Using hydrants and fire Services for other purposes is illegal and will be subject to the commodity charge as noted above, fines, and criminal prosecution pursuant to the Palo Alto Municipal Code. 2. For a combination Water and fire Service, the Water Service schedule shall apply. FIRE SERVICE CONNECTIONS UTILITY RATE SCHEDULE W-3 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-3-2 Effective 7-1-20189 dated 7-1-20168 Sheet No W-3-2 3. Utilities Rule and Regulation No. 21 provides additional information on Automatic Fire Services. 4. Repairs and testing of fire extinguishing facilities are not considered unauthorized use of Water if records and documentation are supplied by the Customer. {End} RESIDENTIAL MASTER-METERED AND GENERAL NON-RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-4 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-4-1 Effective 7-1-20198 dated 7-1-20187 Sheet No W-4-1 A. APPLICABILITY: This schedule applies to Water Services to non-residential buildings, and multi-family residential dwellings served through a Master-Meter. B. TERRITORY: This schedule applies everywhere the City of Palo Alto provides Water Service. C. RATES: Per Meter Monthly Service Charge Per Month For 5/8-inch meter .................................................................................... $ 18.4317.71 For 3/4-inch meter .................................................................................... 24.8323.67 For 1-inch meter .................................................................................... 37.6435.59 For 1 ½-inch meter .................................................................................... 69.6665.40 For 2-inch meter .................................................................................... 108.08101.17 For 3-inch meter .................................................................................... 229.75214.44 For 4-inch meter .................................................................................... 409.05381.37 For 6-inch meter .................................................................................... 838.09780.79 For 8-inch meter ....................................................................................1,542.501,436.57 For 10-inch meter ....................................................................................2,439.012,271.20 For 12-inch meter ....................................................................................3,207.452,986.60 Per Hundred Cubic FeetC Volumetricommodity Rates: (to be added to Service Charge, applicable to all pressure zones) Per Month Per Hundred Cubic Feet (ccf) Per Month All Pressure Zones Commodity Rate: Water Delivery Charge from SFPUCPer ccf ........................................... ..................................................................................................................$ 7.774.10 RESIDENTIAL MASTER-METERED AND GENERAL NON-RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-4 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-4-2 Effective 7-1-20198 dated 7-1-20187 Sheet No W-4-2 Distribution Rate: ........................................................................................... 3.61 Drought Surcharges (deactivated): A drought surcharge will be added to the Customer’s applicable commodity rate when the City Council has determined that a Water reduction level is in effect for the City as described in Section D.2. The drought surcharges in the table below are measured in dollars per hundred cubic feet (ccf). Water Usage Reduction level Level 1 (10/15%) Level 2 (20%) Level 3 (25%) Surcharge 0.26 0.53 0.77 D. SPECIAL NOTES: 1. Calculation of Cost Components The actual bill amount is calculated based on the applicable rates in Section C above and adjusted for any applicable discounts, surcharges and/or taxes. On a Customer’s bill statement, the bill amount may be broken down into appropriate components as calculated under Section C. 2. Commodity Rate The Commodity Charge is based on the water delivery rate per the San Francisco Public Utility Commission (SFPUC) Water Rate Schedule W-25: Wholesale Use with Long-Term Contract. The Commodity Charge will be passed through automatically via periodic rate adjustments to account for increases in wholesale water charges, as well as inflation. The pass-through period will be effective for fiscal years 2020 through 2024, inclusive. Customers will be provided notice of any adjustments via their billing statements. RESIDENTIAL MASTER-METERED AND GENERAL NON-RESIDENTIAL WATER SERVICE UTILITY RATE SCHEDULE W-4 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-4-3 Effective 7-1-20198 dated 7-1-20187 Sheet No W-4-3 2.3. Drought Surcharge During period of Water shortage or restrictions on local Water use, the City Council may, by resolution, declare the need for citywide Water conservation at the 10/15%, 20% or 25% level. While such a resolution is in effect, a drought surcharge will apply. The purpose of the drought surcharge is to recover revenues lost as a result of reduced consumption. {End} NON-RESIDENTIAL IRRIGATION WATER SERVICE UTILITY RATE SCHEDULE W-7 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-7-1 Effective 7-1-20198 dated 7-1-20187 Sheet No W-7-1 A. APPLICABILITY: This schedule applies to non-residential Water Service supplying dedicated irrigation Meters. B. TERRITORY: This schedule applies everywhere the City of Palo Alto provides Water Services. C. RATES: Per Meter Monthly Service Charge Per Month For 5/8-inch meter .................................................................................... $ 18.4317.71 For 3/4-inch meter .................................................................................... 24.8323.67 For 1-inch meter .................................................................................... 37.6435.59 For 1 1/2 inch meter .................................................................................... 69.6665.40 For 2-inch meter .................................................................................... 108.08101.17 For 3-inch meter .................................................................................... 229.75214.44 For 4-inch meter .................................................................................... 409.05381.37 For 6-inch meter .................................................................................... 838.09780.79 For 8-inch meter ....................................................................................1,542.501,436.57 For 10-inch meter ....................................................................................2,439.012,271.20 For 12-inch meter ....................................................................................3,207.452,986.60 Per Hundred Cubic Feet CVolumetricommodity Rates: (to be added to Service Charge, applicable to all pressure zones)Per Month Commodity Rate: Per Hundred Cubic Feet (ccf) Per Month All Pressure Zones Water Delivery Charge from SFPUCPer ccf .................................... ..........................................................................................................$ 9.334.10 NON-RESIDENTIAL IRRIGATION WATER SERVICE UTILITY RATE SCHEDULE W-7 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No W-7-2 Effective 7-1-20198 dated 7-1-20187 Sheet No W-7-2 Distribution Rate: ........................................................................................... 5.50 Drought Surcharges (deactivated): A drought surcharge will be added to the Customer’s applicable commodity rate when the City Council has determined that a Water reduction level is in effect for the City as described in Section D.2. The drought surcharges in the table below are measured in dollars per hundred cubic feet (ccf). Water Usage Reduction level Level 1 (10/15%) Level 2 (20%) Level 3 (25%) Surcharge 0.53 1.25 2.02 D. SPECIAL NOTES: 1. Calculation of Cost Components The actual bill amount is calculated based on the applicable rates in Section C above and adjusted for any applicable discounts, surcharges and/or taxes. On a Customer’s bill statement, the bill amount may be broken down into appropriate components as calculated under Section C. 2. Commodity Rate The Commodity Charge is based on the water delivery rate per the San Francisco Public Utility Commission (SFPUC) Water Rate Schedule W-25: Wholesale Use with Long-Term Contract. The Commodity Charge will be passed through automatically via periodic rate adjustments to account for increases in wholesale water charges, as well as inflation. The pass-through period will be effective for fiscal years 2020 through 2024, inclusive. Customers will be provided notice of any adjustments via their billing statements. 2.3. Drought Surcharge During period of Water shortage or restrictions on local Water use, the City Council may, by resolution, declare the need for citywide Water conservation at the 10/15%, 20% or 25% level. While such a resolution is in effect, a drought surcharge will apply. The purpose of the drought surcharge is to recover revenues lost as a result of reduced consumption. {End} 445 S. Figueroa Street, Suite 2270 Los Angeles, CA 90071 www.raftelis.com MEMO To: Lisa Bilir, Resource Planner From: Sudhir Pardiwala/Hannah Phan Date: March 21, 2019 Re: Proposed FY 2020 Water Rates The City of Palo Alto (City) engaged Raftelis Financial Consultants, Inc. (Raftelis) to update the cost of service (COS) methodology and water rate structure described in our 20151 rate study to ensure its continued compliance with Proposition 218. This memorandum summarizes the methodology and development of the proposed water rate methodology and tiered rate structure. Proposed Water Rates The calculations in this memo show the changes in the rate structure resulting from the cost of service adjustments without considering any revenue adjustments. The proposed rates consider a 0.75 percent revenue adjustment to ensure adequate cost recovery and reserves balance. The following subsections detail the methodology and calculation related to the proposed water rates for fiscal year (FY) 2020. Cost of Service Analysis Adjustments At the City’s request, Raftelis reviewed the COS analysis methodology used in its 2015 rate update study, to ensure its continued compliance with Proposition 218’s substantive requirements for water rates. The methodology and rate structure described in the 2015 COS update study remains fundamentally sound. We have reviewed and updated the data based on current characteristics and refined our analysis to recommend the following adjustments to ensure that the rates proposed continue to equitably recover the City’s costs of providing water service: 1. Raftelis updated the revenue requirements, customer data, and customer class peaking factors using FY 2018 actual and FY 2019 budget data. Peaking costs are used to differentiate rates amongst different classes of customers since different customers impose different demands on the system, and the portion of the costs related to peaking are applied to the customer classes in proportion to the peaking factors. As discussed below, peaking factors for the customer classes have shifted since the last study, and the new peaking factors should be reflected in the proposed rates. 2. Per City’s request, the cost of purchased water from San Francisco Public Utilities Commission (SFPUC) is separated from the commodity rate to facilitate passing through 1 Memorandum dated May 20, 2015 titled “Proposed Water Rates” DRAFT CITY OF PALO ALTO : WATER RATE STUDY UPDATE 2 future SFPUC rate increases. The remaining water rate components: base (delivery) and peaking costs remain unchanged. 3. Many Residential – W1 meters are oversized either to meet fire flow requirements for fire suppression purposes, or to maintain water pressure due to long service runs or their location within the system. This increase in meter size does not impact the City’s infrastructure or the on-going maintenance requirements, since lines and infrastructure are already sized to provide fire flow requirements. In this instance, there is no need to increase main size to meet supply requirements and therefore no additional costs to the utility. Likewise, an increase in meter size to maintain water pressure does not require the City to maintain additional capacity to serve these meters. Thus, the City proposes to charge all residential customers with 5/8”, ¾”, and 1” meters, which include fire flow, a uniform monthly service fee. New residential developments in general are connected with at least 1” meters. To ensure uniform administration and equitable cost allocation, and based on analysis of the above-described system characteristics, Raftelis agrees that it would be prudent to charge all residential meters up to 1” the same charge. Non- residential customers are required to have a separate fire service meter, which ensures that the meter size for the remaining water consumption is more reflective of their actual daily and seasonal impact on Palo Alto’s water system. For these customers it is appropriate to continue to use the meter capacity to determine monthly service fees. The adjustments were made to the model used to calculate the City’s existing rates, which has been updated to reflect FY 2020 budget requirements. Adjustment 1: Revenue Requirements, Customer Data, and Peaking Factors Update Raftelis updated the revenue requirements (both operating and capital expenses) and customer accounts and water usage data using FY 2018 actual and FY 2019 budget data to complete the cost of service analysis and project the future revenue adjustments necessary to fund all projected operating and capital costs. We also updated the peaking factors calculations, as discussed in detail below. Rates for customer classes can be differentiated by the peaks that they impose on the water system. Peaking factors are the rate of use compared to the average rate of use of any class or of the water system as a whole. Average rate of water use is the total water used in a year divided by the number of months or days or hours or billing period. Customers do not use water at the average rate; when the faucet is turned on, water in a typical residential home may discharge 2 gallons per minute. At this rate the usage in a day would be 3.8 ccf or 115 ccf per month. The average use for a typical single family home in the City is about 11 ccf per month. To allow customers to use water at the higher demand rate, components of the water system need to be designed to handle these higher loads. The operating and capital costs associated with this oversizing of the system to meet the higher or peak demands are passed on to customers in peaking charges. Different customer classes have typically different peak demands which are used to assign costs to each class. There are two types of peaking factors used in water system design and in the rate study for cost allocation purposes: the system peaking factors and the customer specific peaking factors. Peaking factors are expressed by maximum day and maximum hour demand. The maximum day demand is the maximum amount of water used in a single day in a year. The maximum hour demand is the maximum usage in an hour on the day with maximum usage. It is generally expressed as a factor of the average water usage in a day. Max day factors are typically used to size reservoirs and transmission facilities, whereas peak hour factors are typically used to CITY OF PALO ALTO : WATER RATE STUDY UPDATE 3 design distribution systems and booster pumps. For example, the City’s system wide peaking factors, as measured by staff, are 1.70 for Max Day and 2.05 for Max Hour. This means that the water usage on the maximum day of the year is 1.7 times the average usage for that year. System peaking factors allow the allocation of different components of the system costs to average and peak (Max Day and Max Hour) customer demands. Different components of the water system, such as transmission lines and distribution facilities, and the costs associated with those components are designed to meet the peaking demands of customers. Therefore, the extra capacity costs of these different components include the costs associated with meeting peak customer demand and are allocated proportional to the system peaking factors. Once the costs of peaking are determined, costs to each customer class is calculated based on their individual peaking characteristics. To assign these costs to customers based on their use of the system, it is necessary to identify the peaking factors for the different classes and tiers. Table 1 shows the customer specific peaking factors, based on the maximum month factors calculated from each customer class’ actual water usage in FY 2018 (in the columns “2018 Max Day” and “2018 Max Hour,”) compared to the peaking factors used in the 2015 study update (in the columns “2014 Max Day” and “2014 Max Hour.” These were calculated using the same methodology for both the 2014 and 2018 columns. The primary differentiator of rates amongst different customer classes is based on the demand that they put on the system. This demand is expressed in terms of the maximum day and maximum hour factors. These are the demands expressed as a ratio of the maximum demand to the average demand for each customer class. For example, if the maximum demand for a customer class were 10,000 CCF per day, and the average annual demand were 5,000 CCF per day, the peaking ratio (or Max Day peaking factor) would be 2.0. Residential customers generally have higher peaking factors than commercial customers since residential uses are a combination of both domestic use and irrigation use, while commercial customers usually have separate irrigation meters. Irrigation use typically shows the highest peak demand due to the timing and amount of water used for irrigation purposes. In the absence of actual max day data by customer class, maximum month demand is used to represent max day demand.2 The maximum month demand is then used to calculate the max day peaking factor for each customer class. The max day peaking factor for each customer class is calculated by dividing the maximum month usage by the average monthly usage. The ratio of the max hour and max day for the whole system is used to estimate the max hour factor for each customer class. For example, the max day factor for Residential customers for 2018 is 1.45. The ratio of the system max hour over max day is 1.21 (2.05 / 1.70). Thus, the estimated max hour for Residential customers is 1.75 (1.45 x 1.21). This is the method used to calculate columns “2014 Max Hour” and “2018 Max Hour,” using the appropriate ratio of system max hour over max day (2.4/1.53 in 2014, and 2.05/1.70 in 2018). Since usage in the Construction – W2 class is intermittent and varies based on the construction activity in the City, customers in the Construction – W2 class are considered to be the same as the Commercial – W4 class for the purpose of calculating variable charges. These two classes are differentiated only in the fact that temporary hydrant meters are used for construction customers, while commercial customers have permanent services. 2 This is reasonable given the importance of using relative peaking factors of the different customer classes to assign costs equitably. Since the system relationship of max day and max hour is used to determine the max hour use for each class, we use the max day nomenclature throughout this cost of service analysis. CITY OF PALO ALTO : WATER RATE STUDY UPDATE 4 Table 1 Updated Peaking Factors by Customer Class3 The change to the peaking factors by customer class shifts the capacity or peaking-related costs among the customer classes, to equitably reflect their demands on the system and recover the City’s cost of providing service. The peaking factors for the W1, W4 and W7 customer classes have decreased, as shown in Table 1. The max day factors in both 2014 and 2018 data are similar. However, the 2018 max hour factors are significantly lower than the 2014 max hour factors because of the availability of AMI hourly production data from the wholesale water provider (San Francisco Public Utilities Commission) in 2018 compared to 2014. Using AMI information to calculate the peaking factors results in more reliable and accurate calculations. Additionally, the data used in the 2015 updated study (in the columns “2014 Max Day” and “2014 Max Hour”) is from FY 2011, while FY 2018 data is used in this study update. In the 7 years that elapsed between those two data sets, the underlying usage patterns changed, including a decline in average day usage. Because the peaking factors are ratios using average day usage, the peaking factors are impacted by the change in average usage over time. Although maximum day usage in FY 2018 did not decline relative to FY 2011, the highest hour of usage during that maximum day of usage declined substantially. Customer experiences and changes that occurred during the drought of 2014 – 2017 may have influenced usage characteristics such as automatic sprinkler systems program settings spreading the irrigation and over more different off hours rather than during peak times or days, or water efficiency appliances and tools may have influenced peak usage patterns on a system-wide basis. Table 2 shows the peaking factors for each tier of the Residential – W1 customer class. The methodology to calculate the peaking factor is the same as the methodology used in the 2015 study update. Raftelis analyzed the water usage per month per account for the residential class in FY 2018. Since the maximum month usage for residential customers occurs in August, the August usage in each tier was compared with the average usage in each tier to determine the relative peaking factor for each tier. Table 2 shows the calculation of the peaking factor for each tier, representing the amount of extra capacity needed on the system to serve customers in that tier. The max day peaking factor for Tier 1 is 1.06 (i.e., the peak is 1.06 times the average or 6 percent above the average Tier 1 usage.) This low peaking is expected since this is mostly 3 July 2017 was an anomaly in water usage for W7 irrigation customers due to a change in the landscaping of the municipal golf course, which typically uses a blend of potable and recycled water usage. To account for this one- time change, Raftelis replaced the July and August 2017 usage of the municipal golf course with the most recent July and August usage to estimate the typical July and August usage for the W7 customer class. Customer Specific Peaking 2014 Max Day 2014 Max Hour 2018 Max Day 2018 Max Hour (a)(b) = (a) x (e)/(f) (c)(d) = (c) x (g)/(h) Residential - W1 1.45 2.27 1.45 1.75 Master MFR/Commercial - W4 1.27 1.99 1.25 1.51 Irrigation - W7 1.81 2.84 1.78 2.15 Construction - W2 1.27 1.99 1.25 1.51 (e) = 2.4 system max hour peaking factor for 2014 (f) = 1.53 system max day peaking factor for 2014 (g) = 2.05 system max hour peaking factor for 2018 (h) = 1.70 system max day peaking factor for 2018 CITY OF PALO ALTO : WATER RATE STUDY UPDATE 5 indoor usage which changes little with seasons. Note that the 16,655 customer bills in Tier 1 include all customers who uses between 0 and 6 ccf of water, not just those that only use 6 ccf or less per month. This means that customers who are in Tier 2 also have 6 ccf of Tier 1 usage. Thus, the Tier 1 peaking factor is very low since most, if not all customers, use all of their Tier 1 water. Similarly, the max day peak for Tier 2 is 147 percent above the average for Tier 2 usage. This peak primarily results from irrigation use in summer. The delivery cost, or average cost of providing service, is recovered from the average component, and the peak costs recovered from the peak components. Table 2 Max Day Peaking Factors for Tiers 1 and 2 Adjustment 2: Separation of Water Supply Cost These updates discussed above result in the calculated rates shown in Table 3 for FY 2020, without any revenue increase. Each commodity rate has three components: supply rate, delivery rate, and peaking rate. The supply rate represents the cost of purchased water from the SFPUC, which is applied to all customer classes and tiers equally since the City only has one source of water. The $4.10 per ccf represents only the variable cost of the total SFPUC costs. It does not include the fixed costs and water losses of approximately $3.16 million in FY 2020. This supply rate would be a separate line item on the customer’s bill. The supply rate will automatically be updated annually based on the purchased water cost from SFPUC. The City rate only includes the delivery and peaking rates. The delivery rate represents the City’s fixed costs of operating the water system to serve year-round base load consumption, excluding any peaking related costs. This component is also applied to all customer classes and tiers equally. The peaking rate represents the capacity related costs of the system necessary to serve peak load, and it differs per customer class and tier based on the calculated peaking factors for each customer class and tier, as shown in Tables 1 and 2. The Difference column in Table 3 combines the Supply Rate and the City Rate to compare with the Current Rates, since FY 2020 would be the first year the Supply Rate will be called out separately. Table 3 FY 2020 COS Commodity Rate – No Revenue Adjustments Peaking Factor Analysis for W1 Customers Max Month Usage Bills in Tier Usage per Bill Average Usage Peaking Factor Tier 1 - 0-6 CCF 88,625 16,655 5.32 5.04 1.06 Tier 2 - over 6 CCF 165,473 11,786 14.04 5.68 2.47 Customer Class Tier (ccf)Supply Rate ($/ccf) Delivery Rate ($/ccf) Peaking Rate ($/ccf) City Rate ($/ccf)Current Rates Difference Residential - W1 Tier 1 6 $4.10 $2.37 $0.14 $2.51 $6.64 0% Tier 2 over 6 $4.10 $2.37 $3.53 $5.90 $9.44 6% Average Rate $4.10 $2.39 $4.26 $8.09 3% Master MFR/Commercial - W4 $4.10 $2.37 $1.18 $3.55 $7.77 -2% Irrigation - W7 $4.10 $2.37 $3.07 $5.44 $9.33 2% Construction - W2 $4.10 $2.37 $1.18 $3.55 $7.77 -2% CITY OF PALO ALTO : WATER RATE STUDY UPDATE 6 Adjustment 3: Calculation of Monthly Meter Service Charge The monthly meter service charge includes customer service, metering, and billing charges as well as the costs associated with the service connection and a portion of the water system capacity. Fire service meter charges include costs associated with maintaining system capacity to serve fire flows for private fire meters. The American Water Works Association (AWWA) M1 manual recommends setting meter charges according to meter flow capacity because meter charges are designed to represent the maximum demand that a customer actually puts on the system. As a result, meter charges increase proportionally to the flow capacity of the meter. Meters are usually sized to meet the demand a customer can place on the system. While this methodology is appropriate for larger meter sizes, this approach may not be appropriate for the City for small meter sizes (up to 1”) since, due to updated building codes, sometimes residential meters are required to be sized larger, for various reasons, even though the customer’s actual demand does not necessitate a larger meter. Additionally, Palo Alto sizes its main replacements to provide every customer with enough capacity for a 1” meter, so the amount of system capacity available to smaller customers is fairly uniform. In the City, meter sizing is not always driven by customer usage characteristics. Meters operating at different pressures may have different flow capacities. Under lower pressures, a larger meter may be required to maintain flows. There are instances in the City where the utility installs larger meters than would typically be needed when customers experience lower pressure due to long service runs or their location on the system. At times, this has been done for the convenience of the utility. For example, in one neighborhood, water meters were located in the back of the house, attached to a water line running along the rear property lines. The utility moved the water line out to the street for easier maintenance, but ran long services to the meters at the back of the houses, which reduced pressure, requiring larger meters. These customers did not have unusually large usage or fire sprinklers, but had larger meters nonetheless. Note that there is a difference between allocating meter-related costs according to the capacity available to the customer and allocating the remaining revenue requirement across customer classes. The remaining revenue requirement should be allocated according to the relative peaking demands each class puts on the system, whereas meter related costs must be allocated according to the capacity that is available/ready to serve the customer at any given time irrespective of the customer’s usage. The City has two reasonable options for addressing the issues outlined above: 1. Create a system of charges that differentiate high usage residential customers from residential customers with fire sprinklers, low pressure, or other similar characteristics; or 2. Recognize that residential customers (with 1” or smaller meters) have different reasons for their meter size, including pressure needs and fire sprinkler requirements, and create a uniform charge for all residential customers with 1” or smaller meter sizes. Because the cost to provide the capacity to serve a 5/8”, ¾” or 1” residential meter is similar and the need for larger meters (up to 1”) may be necessitated because of fire flow or low system pressure, the City is proposing to charge a uniform monthly service charge to all Residential – W1 customers with 1” or smaller meter sizes. This uniform charge results in higher charges for the 5/8” meter and lower charges for the ¾” and 1” meters, since the costs to the City of CITY OF PALO ALTO : WATER RATE STUDY UPDATE 7 providing service to these different meter sizes are similar and therefore the City must fully recover these costs from these customers. The proposed uniform charges for Residential – W1 customers with meter sizes up to 1”, as shown in Table 4, are the same at $20.12 per month with no revenue adjustment; with the proposed revenue increase, the proposed uniform charge for these Residential customers is $20.25 per month as shown in Table 5. Unlike residential customers who typically only have one meter for all water uses: domestic, irrigation, and fire suppression, non-residential customers are required to have a separate fire service meter. This means that none of the small commercial customers have meter sizes up to 1” due to fire sprinkler requirements. This distinguishes the commercial customer class from the residential class and ensures that the meter sizes used for commercial customers are based on water demands that are reflective of the commercial customer’s actual daily and seasonal usage impact on the City’s water system. For these customers it is appropriate to continue to use the methodology in the AWWA M1 Manual. Table 4 shows the FY 2020 COS monthly meter service charge, based upon the updated revenue requirements and customer data for all customer classes. CITY OF PALO ALTO : WATER RATE STUDY UPDATE 8 Table 4 FY 2020 COS Monthly Meter Service Charge – No Revenue Adjustments W1 Residential Customers Meter Size Meter Capacity Cost Billing Cost Proposed Charge Current Charge Difference 5/8"$14.40 $5.72 $20.12 $18.43 9% 3/4"$14.40 $5.72 $20.12 $24.83 -19% 1"$14.40 $5.72 $20.12 $37.64 -47% 1 1/2"$59.34 $5.72 $65.06 $69.66 -7% 2"$94.94 $5.72 $100.66 $108.08 -7% 3"$207.68 $5.72 $213.40 $229.75 -7% 4"$373.82 $5.72 $379.54 $409.05 -7% 6"$771.37 $5.72 $777.09 $838.09 -7% 8"$1,424.07 $5.72 $1,429.79 $1,542.50 -7% 10"$2,254.77 $5.72 $2,260.50 $2,439.01 -7% 12"$2,966.81 $5.72 $2,972.53 $3,207.45 -7% Non-W1 Customers Meter Size Meter Capacity Cost Billing Cost Proposed Charge Current Charge Difference 5/8"$11.87 $5.72 $17.59 $18.43 -5% 3/4"$17.80 $5.72 $23.52 $24.83 -5% 1"$29.67 $5.72 $35.39 $37.64 -6% 1 1/2"$59.34 $5.72 $65.06 $69.66 -7% 2"$94.94 $5.72 $100.66 $108.08 -7% 3"$207.68 $5.72 $213.40 $229.75 -7% 4"$373.82 $5.72 $379.54 $409.05 -7% 6"$771.37 $5.72 $777.09 $838.09 -7% 8"$1,424.07 $5.72 $1,429.79 $1,542.50 -7% 10"$2,254.77 $5.72 $2,260.50 $2,439.01 -7% 12"$2,966.81 $5.72 $2,972.53 $3,207.45 -7% Fire Service Charge - W3 Service Meter Size Meter Component Proposed Charge Current Charge Difference 2"$4.16 $4.16 $4.16 0% 4"$25.74 $25.74 $25.73 0% 6"$74.76 $74.77 $74.74 0% 8"$159.32 $159.33 $159.28 0% 10"$286.52 $286.52 $286.43 0% 12"$462.81 $462.81 $462.67 0% CITY OF PALO ALTO : WATER RATE STUDY UPDATE 9 The proposed FY 2020 cost of service rates, shown in Table 5, include a proposed 0.75 percent revenue adjustment for FY 2020. The rates and charges in Tables 3 and 4 did not include the revenue adjustment to evaluate the impact of the COS update. Table 5 Proposed FY 2020 Water Rates General Monthly Meter Service Charge - Residential W1 Meter Size July 1, 2018 July 1, 2019 Up to 1"varies $20.25 General Monthly Meter Service Charge* Meter Size July 1, 2018 July 1, 2019 Difference 5/8"$18.43 $17.71 -4% 3/4"$24.83 $23.67 -5% 1"$37.64 $35.59 -5% 1 1/2"$69.66 $65.40 -6% 2"$108.08 $101.17 -6% 3"$229.75 $214.44 -7% 4"$409.05 $381.37 -7% 6"$838.09 $780.79 -7% 8"$1,542.50 $1,436.57 -7% 10"$2,439.01 $2,271.20 -7% 12"$3,207.45 $2,986.60 -7% Monthly Fire Meter Service Charge Meter Size July 1, 2018 July 1, 2019 Difference 2"$4.16 $4.17 0% 4"$25.73 $25.80 0% 6"$74.74 $74.96 0% 8"$159.28 $159.74 0% 10"$286.43 $287.27 0% Commodity Rate ($/ccf) July 1, 2018 July 1, 2019 Difference SFPUC Water Rate included $4.10 Residential - W1 Tier 1 0 - 6 ccf $6.64 $2.56 0% Tier 2 over 6 ccf $9.44 $5.97 7% Master MFR/Commercial - W4 $7.77 $3.61 -1% Irrigation - W7 $9.33 $5.50 3% Construction - W2 $7.77 $3.61 -1% *Applies to Master MFR/Commercial - W4, Irrigation - W7, Construction - W2, and Residential - W1 customers above 1"