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HomeMy WebLinkAboutStaff Report 214-10TO: HONORABLE CITY COUNCIL FROM: CITY MANAGER DEPARTMENT: UTILITIES DATE: MAY 3, 2010 CMR: 214:10 REPORT TYPE: PUBLIC HEARING SUBJECT: Finance Committee Recommendation to Adopt a Resolution Amending Utility Rate SchedulesW-5 and S-5 of the City of Palo Alto Utilities Rates and Charges Pertaining to Water and Wastewater Service Connection Fees EXECUTIVE SUMMARY Utilities Rate Schedules W-5 and S-5 cover water and wastewater collection system service connection and capacity fees. These one-time fees are paid before the water. or wastewater services are upgraded for a customer and reflect the customer's pro-rated share of the cost of the existing system. In response to a Finance Committee recommendation made in 2005, a study was conducted to determine the appropriate level of capacity fees, assessed on approximately 150 projects per year, to be charged for the system upgrades or installations, and a phased-in approach of the capacity fees over three years was recommended by the Finance Committee in 2008. Only the capacity fees are at issue in this report, and the recommended capacity fee increases represent the third and last increase over the three-year phase-in period. RECOMMENDATION The Finance Committee recommends the City Council adopt the attached resolution to! approve a 40% increase in capacity fees in Utilities Rate Schedule W -5 and Utilities Rate Schedule S-5 to take effect on July 2, 2010. BACKGROUND On July 1, 2005, the City instituted utility capacity fees for connecting to the water distribution and wastewater collection systems in conformance with California Government Code Section 66000. The capacity fees were set up for new developments to buy into existing water distribution and wastewater collection systems, and to recover the proportionate cost of system improvements required to serve the new customer or increased loads of existing customers. These are one time fees paid before the water or wastewater services are upgraded or installed. Utility capacity fees received are placed in a special fund and used exclusively for water and sanitary sewer capital improvement projects. The equity method, also known as the buy-in method, of calculating capacity fees is widely accepted for cities with nearly built out utility systems such as Palo Alto. Under the equity method the cost or value of the existing public utility mains and plant (deducting the individual services) paid for by the current customers is CMR: 214:10 Page 1 of4 calculated and a pro-rated portion of that system value is charged to the new (or upgrading) customer. On April 25, 2005, when it reviewed the capacity fees, the Finance Committee recommended that staff periodically review the capacity fees. The Utilities Department contracted with the consulting firm of Black and Veatch to perform a study of the City's water and wastewater capacity fees. Black and Veatch completed its study of the City's capacity fees in 2008 (Attachment F). Black and Veatch's study determined that the combined water and wastewater capacity fees should be increased from $4,750 in Fiscal Year (FY) 2008 to $19,900 for a typical new single­ family house, based on the current conditions in Palo Alto and reflecting customer costs of service, contractual agreements, and local policy considerations. A phased approach was utilized to increase the combined fees from the FY 2008 fees of $4,750 to the current rate of $14,250 in FY 2010, and now increase the combined capacity fees to $19,900 for FY 2011. These higher capacity fees will mainly impact developers of new residential single-family and multi-family dwellings, and hotel construction. Commercial construction is impacted to a far lesser extent than residential construction because the number of fixture units (based on sinks, toilets bathtubs, showers), which is a factor in determining the amount of the fees, are fewer per square foot of development. All property owners are given capacity fee credits for any existing water and sewer services connected to their properties. These fees provide incentive to use low flow fixtures. Using low flow fixtures reduces the total number of equivalent fixture units to let the developer utilize a smaller water meter and reduce their capacity fees. DISCUSSION During the FY 2009 budget process, staff recommended a phase-in of the capacity fee increases over three years to manage the impact of the increase to developers (see table below). Staff proposed an initial increase of the capacity fees of 100%, followed by a 50% increase in the second year and an approximately 40% increase in the third year, to reach the Black and Veatch capacity fee recommendations. Staff also recommended setting up a long term contract with Black and Veatch to update the capacity fees study prior to each capacity fee increase. Residential capacity fees for water and sewer services were planned to increase as follows: Typical new single family home Typical single family home remodel FY2008 Actual $4,750 $1,050 FY2009 Actual $9,500 $2,100 FY2010 Current $14,250 $3,150 FY 2011 Planned $19,900 $4,127 As part of the FY 2009 budget process, Council approved a 100% capacity fee increase in water schedule W-5 and wastewater schedule S-5 effective August 1, 2008. This action implemented the first year of the three-year' plan. In addition, on May 13, 2008, the Finance Committee agreed with the recommendation of the Utilities Advisory Commission and recommended a 50% increase in capacity fees in water rate schedule W-5 and wastewater rate schedule S-5 to take effect on July 1,2009 and a 40% increase in capacity fees in schedule W-5 and S-5to take effect on July 1,2010 (CMR: 227:08). The second year of the three-year plan was implemented by CMR: 214:10 Page 2 of4 Council action on May 4, 2009 (CMR: 222:09) when it approved a S[O% increase to the capacity fees. At this time, staff proposes to implement the third year of the three-year plan. To implement these fee increases for each year, the Council needs to adopt a resolution in a public meeting. Government Code 66016 requires that prior to increasing the fee, the City must hold at least one public meeting to listen to any oral or written presentation on the fee. After the resolution is adopted by the Council, the City must wait no less than 60 days before putting the new fees into effect pursuant to Government Code 66017. Due to the public notice requirements, the rates will actually take effect on July 2, 2010, and not July 1, 2010, as recommended by the Finance Committee. Capacity fees, which are paid by developers of new construction projects typically affect about ISO projects per year. Usually, about two-thirds of these are single-family residential projects. COMMITTEE REVIEW AND RECOMMENDATIONS As noted earlier, on May 13, 2008, the Finance Committee voted 3 to 1 to recommend that Council approve 100% capacity fee increases in water schedule W-S and wastewater schedule S­ S effective August 1, 2008; a SO% increase in capacity fees in water schedule W-S and wastewater schedule S-S to take effect on July 1, 2009 for FY 2010; and a 40% increase in capacity fees in schedule W-S and S-S to take effect on July 1,2010 for FY 2011. ALTERNATIVE Given the current economic conditions that the water and wastewater utilities customers are facing, an alternative for the Council to consider is to postpone the adoption of the proposed resolution for FY 2011 and, instead, impose the proposed capacity fee increases for water and wastewater at a later date, such as January 1,2012 or July 1,2012. RESOURCE IMPACT The estimated third year increase in annual capacity fee revenues is approximat((ly $100,000 in the Water Fund and $100,000 in the Wastewater Fund. An estimated SO commercial and 100 residential construction projects will be impacted by this fee increase. POLICY IMPLICATIONS These recommendations do not represent a change in current City policies. ENVIRONMENTAL REVIEW Adoption of this resolution is statutorily exempt from the California Environmental Quality Act (CEQA), pursuant to California Code of Regulations Title 14, Chapter 3, Section lS273(a), because CEQA does not apply to the modification, restructuring, or approval of rates and charges for the purpose of meeting operating expenses and obtaining funds for capital projects necessary to maintain service. CMR: 214:10 . Page 3 of4 ATTACHMENTS A. Draft Resolution Amending Utility Rate Schedules W -5 and S-5 B. CMR: 227:08 -Utilities Advisory Commission Recommendation to Approve Proposed Increases in Utility Electric, Water, Gas, and Wastewater Connection Fees and Water and Wastewater Capacity Fees C. Minutes from the Finance Committee meeting of May 13,2008 D. Utilities Rate Schedule W-5 E. Utilities Rate Schedule S-5 F. Development of Water, Wastewater, and Gas Capacity Fees; report prepared by Black and Veatch PREPARED BY: REVIEWED BY: DEPARTMENT APPROVAL: CITY MANAGER APPROVAL: CMR: 214:10 ROLAND EKSTRAND . If y-< Utilities Sr. Project Engineer IPEK CONNOLLY .-----Ie.- Utilities Sr. Resource Planner JANERATCHY Assistant Director TOMMMARSHA Assistant Director Page 4 of4 Not Yet Approved ATTAGIIM:ENT·A Resolution No. ---Resolution of the Council of the City of Palo Alto Amending Utility Rate Schedules W-5 and S-5 of the City of Palo Alto Utilities Rates and Charges Pertaining to Water and Wastewater Service Connection Fees 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, Schedule W-5 (Water Service Connection Fees) of the Palo Alto Utilities Rates and Charges is hereby amended to read in accordance with Sheets W-5-1, W-5-2, W-5-3, W- 5-4, and W-5-5, respectively, attached hereto and incorporated herein by reference. The foregoing Utility Rate Schedule, as amended, shall become effective on July 2, 2010. SECTION 2. Pursuant to Section 12.20.010 of the Palo Alto Municipal Code, Schedule S-5 (Sewer Service Connection Fees) of the Palo Alto Utilities Rates and Charges is hereby amended to read in accordance with Sheets S-5-1, S-5-2, and S-5-3, respectively, attached hereto and incorporated herein by reference. The foregoing Utility Rate Schedule, as amended, shall become effective on July 2,2010. SECTION 3. The Council finds that the revenue derived from the authorized adjustments of the water and sewer service fees shall be used only for the purposes set forth in Article VII, Section 2, of the Charter of the City of Palo Alto. II II II II II II II II II II II II II II II II II II II II 100405 syn 6051162 Not Yet Approved SECTION 4. The Council finds that the adoption of this resolution is statutorily exempt from the California Environmental Quality Act (CEQA), pursuant to California Code of Regulations Title 14, Chapter 3, Section lS273(a), because CEQA does not apply to the modification, restructuring, or approval of rates and charges for the purpose of meeting operating expenses and obtaining funds for capital projects necessary to maintain service. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: APPROVED: City Clerk Mayor APPROVED AS TO FORM: City Manager Deputy City Attorney Director of Utilities Director of Administrative Services 100405 syn 6051162 'ATTACHMENT B TO: HONORABLE CITY COUNCIL D ATTN: FINAl'rJCE COMMITTEE FROM: CITY MANAGER DEPARTMENT: UTILITIES' DATE: MAY 13,2008 CMR: 227:08 SUBJECT: UTILITIES ADVISORY COMMISSION RECOMMENDATION TO APPROVE PROPOSED INCREASES IN UTILITY ELECTRIC, WATER, GAS, AND WASTEWATER CONNECTION FEES AND WATER AND WASTEWATER CAPACITY FEES RECOMMENDATION Staff and the Utilities Advisory Commission (UAC) recommend that the Finance Committee recommend that the City Council adopt the attached resolution to: a) Approve utility connection fee increases in electric schedule E-15, gas schedule G-5, water schedule W-5, and wastewater schedule S-5 effective August 1,2008; b) Approve 100% capacity fee increases in water schedule W -5 and wastewater schedule S- 5 effective August 1, 2008 and; c) Approve a 50% increase in capacity fees in water schedule W -5 and wastewater schedule S-5 to take effect on July 1,2009 for FY 2009-10, and a 40% increase in capacity fees in schedule W-5 and S-5 to take effect on July 1,2010 for FY 2010-11. BACKGROUND The Water, Gas, Wastewater and Electric Utilities have established fees to recover the costs associated with the connection of new customers to the existing systems. There are two fees charged, a connection fee and a capacity fee. The connection fee recovers the capital cost of building new facilities to connect the customer to the system. These fees are collected for electric, water, gas, and wastewater utilities. In addition to the connection fees, the water and wastewater utilities collect capacity fees for adding new water and wastewater loads to existing water distribution and wastewater collection systems. The capacity fees are calculated as an equity (buy-in) charge for adding the new loads and help pay for improving the water distribution and wastewater collection systems to meet current and future demands. CMR: 227:08 Page 10f4 Per the April 25, 2005 Finance Committee's recommendation to periodically review the capacity fees, the Utilities Department contracted with the consulting firm of Black and Veatch to.perform a study ofthe City's water and wastewater capacity fees. Black and Veatch has completed its study of the City's capacity fees and compared the City'S existing fees to other similarly sized public utilities. DISCUSSION Capacity Fees On July 1, 2005, the City instituted utility capacity fees for connecting to the water distribution and wastewater collection systems in conformance with California Government Code Section 66000. The capacity fees were set up for new developments to buy into existing water distribution and wastewater collection systems, and to recover the proportionate cost of system improvements required to serve the new customer or increased loads of existing customers. These are one time fees paid before the water or wastewater services are upgraded or installed. Utility capacity fees received are placed in a special fund and used exclusively for water and sanitary sewer capital improvement projects. The equity method (buy-in method) of calculating capacity fees is widely accepted for cities with nearly built out utility systems such as Palo Alto. Black and Veatch's study (see Attachment I) determined that current capacity fees should be increased by $15,150 for a typical new single family house. However, staffrecommends a phase-in of calculated capacity fee increases over several years to manage the impact of the increase to developers (see table below). Staff proposes an initial increase of the capacity fees of 100%, followed by a 50% increase in the second year and an approximately 40% increase in the third year to reach the Black and Veatch capacity fee rec()mmendations. Staff also recommends setting up a long term contract with Black and Veatch to update the capacity fees study prior to each capacity fee mcrease. Residential capacity fees for water and sewer are proposed to increase as follows: Typical new single family home Typical single family home remodel Current $4,750 $1,050 FY2008-09 1 st year $9,500 $2,100 FY2009-10 2nd year $14,250 $3,150 FY201O-11 3rd year $19,900 $4,127 These larger capacity fees will mainly impact developers of new residential single-family and multi­ family dwellings, and hotel construction. Commercial construction is impacted to a far lesser extent than residential construction because the number of fixture units (sinks, tqilets bathtubs, showers), which is a factor in determining the amount ofthe fee, are fewer per square foot of development. All property owners are given capacity fee credits for any existing water and sewer services connected to their properties. The Black and Veatch capacity fee study looked at implementing capacity fees for new gas services. In its review of gas distribution companies, Black and Veatch could not find other gas utilities charging capacity fees for new gas services, therefore, staff recommends against charging gas capacity fees at this time. CMR: 227:08 Page 2 of4 Connection Fees The Utilities Department provides new service connections to its distribution network to meet new customers' needs for gas, water, wastewater and electric services. Staffperiodically performs a cost of service study to determine if connection costs (service installation, inspection and engineering) of these new connections are fully recovered by the connection fees. The recent staff review of these costs indicates that current fees do not fully recover Utilities' direct and indirect costs for installing services and an increase in fees is necessary to more fully achieve total cost recovery. The connection fees were updated to include the increased costs associated with wages, material, and transportation. Connection fees increased, on average, 8% over the previous fees established in 2005. In addition to updating the connection fees to take into account inflation and wage increases, staff recommends charging 1.5 times the standard fee for work required to be performed outside of regular work hours. To implement these fee increases, Council needs to adopt a resolution in a public meeting. Gov. Code 66016 requires that prior to increasing the fee, the City must hold at least one public meeting to listen to any oral or written presentation on the fee. After the resolution is adopted by Council, the City must wait no less than 60 days before putting the new fees into effect. . RESOURCE IMPACT The estimated first year increase in annual capacity fee revenues is approximately $500,000 in the Water Fund and $200,000 in the Wastewater Fund. The estimated increase in annual connection fee revenues is approximately $90,000 ~n the Gas Fund, $50,000 in the Water Fund, $20,000 in the Wastewater Fund and $12,000 in the Electric Fund. POLICY IMPLICATIONS These recommendations do not represent a change in current City policies. ENVIRONMENTAL REVIEW Approval of this contract does not require review under the California Environmental Quality Act (CEQA) because it does not meet the definition of a "project" pursuant to California Public Resources Code Section 21065. CMR: 227:08 Page 3 of4 ATTACHMENTS Attachment A: Proposed Utility Rate Schedule 0-5 Attachment B: Proposed Utility Rate Schedule W-5 Attachment C: Proposed Utility Rate Schedule S-5 Attachment D: Proposed Utility Rate Schedule E-15 Attachment E: Redlined Utility Rate Schedule 0-5 with Proposed Changes Attachment F: Redlined Utility Rate Schedule W -5 with Proposed Changes Attachment 0: Redlined Utility Rate Schedule S-5 with Proposed Changes Attachment H: Redlined Utility Rate Schedule E-15 with Proposed Changes Attachment I: Development of Water, Wastewater, and Oas Capacity Fees; report prepared by Black and Veatch Attachment J: Draft Resolution Amending Utility Rate Schedules E-15, 0-5, W-5, AND S-5 Attachment K: Draft Utilities Advisory Committee Meeting Minutes of April 2, 2008 PREPARED BY: REVIEWED BY: DEPARTMENT HEAD: CITY MANAGER APPROVAL: CMR: 227:08 Roland Ekstrand, Senior Project Engineer Patrick Va lath, Senior Electric Project Engineer Roger Cwiak, WOW Engineering Manager TOMM MARSHALL, Assistant Director, Utilities Eng~eering VALERIE O ... FONG Director of Utilities STEVE EMSLIEIKELLY MORARIU Deputy City Managers Page 4 of4 /,1 'ATTACHMENT C .~" • , ''. " • Ii' FINANCE'COMMITTEE, . ' \, MINUTES ~' Special Meeting May 13, 2008 Chairperson Morton called the meetIng to order at 7:10 p.m. in the Council Chambers, 250 Hamilton Avenue, Palo Alto, California. ".' ,';-' " ; : Present: Burt,JMbrton (chair), Schmid, Yeh .' '. I , , : • 1 " • :.'; I Absent: None .. :'";;. 1. Oral Communications None. 2. Utilities Electric Fund Operating Budget, Rates and Reserves!,,' MOTION:· CounCil 'Member, YE!h, move'd, seconded by' Council 'Member Schmid,' that th'e 'Financ;e Committee,' recommend ,to, the 'City, CouncH tentative approval of, the· Utilities. 'Electric, Fund, 'InCluding , theO'perating Budget[ Proposed Rates and Re~erves Balahces. ' ' " ',,;. : ';" MOTION PASSED 4-0 ,3.' Utilfties Flbet'Optlcs Fund Operating"Budget, Rates ahd'Reseives' MOTION: Council Member S'chmid moved, seconded by Council Member Yeh, th'at tliE(FinanceCommitteere.commend to the City Cou'ncil tentative approval of the 'Utilities Fiber'Optics Fund Operating Budget; Prbposed'Rates ,and Reserves Balances;. ' " "",' ," . " , '. , , MOTION PASSED 4-0 .... :. 05/13/08 " .FIN:1 .' 4.: Utilities Gas Fund Operating Budget, Rates and Reserves. . .. , .... . '. :.,",. MOTION: Council Member Schmid moved, seconded by CouncW···Member·:.: .. Yeh, that the Finance Committee recommend to the City CouncH tentative:';::;: approval for the Proposed 2008/09 Utilities Gas Fund Operating .. ' Buqget; .",. Proposed Rates and Reserves Balances. .... . . MOTION PASSED 4-0 5~ Utilities Water ·fund Operating Budget;; Rat~~ an<;l . .Res.erves . :' : : MOTION: Councllperson Morton moved, seconded by Council Member Yeh, that the Finance Committee recornrn~nd to the ,City·\Councii tentative approval of the 2008/09Utllltles Water Fund Operating Budget, Proposed Rates and Reserves Balances. " MOTION PASSED 4-0 6. . Utilities Wastewater Collection Fund Operating Budget, Rates and Reserves . '. . , . '. .', MOTI.ON: Chairperson Morton moved! seconded by Co.u.ncl.I·Member Schmid! that the L Finance Committee re€ommend; to the', City .Councll teqtative approval of . the utl,litiesWast"ewater CollectIon Fund Operating Budget, Proposed Rates and Reserves Balances .. ': . . MOTION PASSED 4-0 7. Public Works Refuse Enterp~!~:e: -FqndOperatlng< . Budget, . Rates and Reserves. MOTIO",::. Counei', .Member Yehmoved,sec:;:ondeClbyCOI.Jncll .. Member $chm,id, that the ',Flnance ,Co,mrnittee recommend to,.; the.:City ~olll'Jcll tentative approval' of the 2008/09 Public Works Refuse Enterprise Fund. Operating Budget, Proposed Rates and Reserves Balances." . MOTION PASSED 4-0 8. Public Works Wastewater Treatment Enterprise Fund Operating Budget, Rates and Reserves. 05/13/08 . FIN:2 MOTION:, Council Member Schmid moved, seconded by Chairperson Morton, that the Finance Committee recommend to the City Council tentative approval of the 2008/09 Public Works Wast~water Treatment Enterprise Fund Operating Budget, Proposed Rates and Reserves 8alances. MOTION PASSED 4-0 , , 9., Public Works Storm Drainage Fund Operating Budget, Rates and , Reserves. , , MOTION: Chairperson Morton moved, ,seconded by Council Member yeh, that' the Finance, Committee, recommend to ,the City, Council' tentative approval of the 2008/09' Public Works Storm Drainage Fund Operating Budget, Proposed Rates and Reserves Balances. MOTION PASSED 4-0 10: Utllitl'es Advi$ory Commission Recommendation, to Approve Proposed , , , , , f, ' Increases in Utility, Electric, Water, Gas and Wastewater Connection F~es and Wat(?r and Wastewater Capacity Fees (CMR: 2~7:08) " ,';~f.' , ,1' IViOTXON:' Council Member Schmid moved, seconded by XXX ,to accep~ , target FY 08-09 capaCity' and c.onne:ction fees. , , MOTION FAILED due to lack of second "'! .:' MOTION: Chairperson Morton moved, seconded by CourlcilMember Yeh, that .the, Finance ,Committee recommend that the; City.Council adopt the resolution to: a) approve utility' connection fee Increase, In electric schedule E-15, gas schedule G-5, water schedule W-5, and wastewater schedule 5-5 'effectiye August 12008; b) approve 100% Cap~city fee i,ncreasesin water schedule W-5 and wastewater sched,ule 5-5 effective August 1, 2008; and c) approve a 5,0 0(0 iQcreasesin capacity fees In w~ter ,.sc~edu,e W-5 a,nd wastewater schedule 5-5 to take effect on July 1, 2009 for FY 2009-10, and a 40 0/0 increase In' capacity fees In schedule W-5 a'nd ScS to take ef~ect on July 1, 2010 for FY 2010-11. ' MOTION PASSED 3~1, Schmid n,o 11'. Recommendation to Create a Fiber Optics EmergencyPlant,R:epla¢ement Reserve and Establish Guidelines for the Fiber Optics Rate Stabilizatfon and Emergency Plant Replacement Reserves. 05/13/08 FIN: 3 MOTION:'Chairpersoll Morton moved, seconded by Council Member Schmid, that the Finance CommIttee recommends that the Council, take, the following action: 1) adopt a resolution approving a policy establishing a Fiber Optics Emergency Plant Replacement Reserve; 2) Approve a minimum 'funding level guideline for the Fiber Optics Emergency Plant. Replacement Reserve which will be equal to the lesser of A) an amount equal to the amount of the City's liability insurance coverage deductible; or B) an amou'nt equal to. the replacement cost of the most essential fiber optics Infrastructure which, if damaged or de'stroyed, would cause a significant Interruption In the normal operation of the City's fIber optics infrastructure; and 3) approve the mInimum and maximum funding level gl,lideline for the Fiber Optics Rate Stabilization Reserve which will be equal to 20010' and 50% of the annual sales revenue of the Fiber Optics Fund operations, resp'ectivelY. . . .' . . ,. ,. .;' MOTION PASSED. 4-0 12. Approval of a Resolution Amending UtIlIty Rate Schedule 0-1 (Storm and Surface, Water Drainage) Reflecting a 3.8% Rate Increase to $10.95 per Month p~r Equivalent Residential Unitfor'PisC,a'l'Year 2008/09." ' ., .:,," . . MOTION: Council Member Schmid moved,' seconded by Chairperson Morton, that the, Finance Committee recommends that' Council approve the Resolutlo'n (Attachment A) amending Utility Rate Schedule 0-1 (Storm and suiface Water Dralnage)1 to Implement a 3.8% rate Increase to $10.9'5 per month per Equivalent Residential Unit beginning in Fi?cal Year 2006/09. .... . '. ," MOTION PASSED 4-0 " , . ,'. , 1~; Approval' of the Palo Alto, Sanitation Company Compensation' in the amount 'of $10,960,234 fof Fiscal Year 200'8/09. , . . . . Alfredo Romo, District Manager for Palo Alto Sanitation Company (PASCO) stated there had been a letter Circulated to the Committee Members to review In, regards to wh,at PASCO feels was ~ fair compensation and a fair rate of return for the services rendered. He,' stated the contract was clear . and had been for the life' of the contract. Julia Butler PASCO representative summarized the contract required the City to compensate PASCO for its operating services and mandates It received a fair profit. She noted PASCO was requesting a 2008/09 budget make up for a ioss lri, the, '2006/07 fisCal year. ' ' . . ',' ' -,1; .\. ,,' .' 05/13/08 FIN:4 , . I MOTION: Council Member Schmid moved, seconded by Council Member Burt, that the Finance Committee recommends to the CouncIl tentative approval of the compensation for budget year 2008-09 to the Palo Alto Sanitation Company (PASCO) in the amount of $10,960,234, acknowledging PASCO disputes that amount. MOTION PASSED 4-0 14. Response to Finance Committee QuesUonRelated to the Refuse Fund Budget Fiscal Year 2008-09 -Informational only No action required. 15. Third Quarter Fiscal Year 2007-08 General Fund Financial Results - Informational only No -action required. 16. Discussion for Future Meeting Schedules and Agendas May 15, 2008 regarding 1) Municipal Fee Schedule, 2) Contracts Greater than $85,000, and 3) Budget Wrap-up May 20, 2008 Meeting Canceled ADJOURI\JrvIENT: The meeting adjourned at 10:17 p.m . .. ' . 05/13/08 FIN:5 iATTACHMENT D L . . .. WATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE W -5 A. TERRITORY: . Jnside the incorporated limits of the City of Palo Alto and on land owned or leased by the City of Palo Alto. B. FEES: All fees must be paid prior to the scheduling of any construction. Depending on material availability and scheduling constraints, utility service will be installed between 30 and 40 days following receipt of full payment. Any work required to be done outside of regular work hours due to traffic, existing conditions or applicant) requirements shall be charged at 1.5 times the stated fee. The following fees are regularly updated, therefore all billings are only valid for 90 days from date of billing. 1. DISTRIBUTION SYSTEM EXTENSION CHARGE For City Standard 6" Main, charge per foot 2. SERVICE CONNECTION CHARGES: Category 1 -Domestic Water Service I-inch connection 1-112 inch connection 2-inch connection 4-inch connection 6-inch connection Category 2 -Fire Service 4-inch connection 6-inch connection 8-inch connection CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. W-5-1 dated 8Z-8§.--2()()fJ2009 CITY OF PALO ALTO UTI LlTI ES $111.00 Amount $3,797.00 4,535.00 5,681.00 8,381.00 9,,379.00 Amount $7,176.00 7,941.00 8,564.00 s WATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE W-5 Category 3 -Additional Domestic or Irrigation Services For service installations connecting to a pre-existing, larger service. I-inch connection 1-112 inch connection 2-inch connection 4-inch connection ..... 5.* ..................................................................................... 9 •••••••• $1,747.00 2,095.00 2,383.00 5,043.00 Category 4 -Combination Domestic Water Service and Fire Service For requests of combiriation domestic and fire water services, two service connection charges will apply: the charge for connection of a fire service and the charge for domestic service installation connection to a larger service. Category 5 -Master Water Service Approval by the Director of Utilities is required for a connection that serves domestic water service and fire protection through a detector meter. The charge for master water service will be based on the Engineering Manager's, Water-Gas-Wastewater, estimate of the total costs, including: ef-aH materials, labor, metering not listed in Section B(2) or B(4), .J:.abef..and other costs incidental to the installation. For service connections of 4-inch through 8-inch sizes and meter sizes of 3-inch through 8-inch, the new owner must provide and install a concrete vault with meter reading lid covers to house meters and other required control equipment in accordance with the Water Utility's specifications. An approved backflow prevention device with bypass assemblies must be provided by owner on all fire services. 3. METER CHARGES: 5/8 Inch x 3/4 Inch ................. : ............................................................................................ $222.00 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. W-5-2 dated .gZ-8§.-20082009 Effecti ve 7 -€i2-2{}0.920 10 CITY OF PALO AL TO UTILITIES s WATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE W -5 1 Inch ....... ; ......................................................................................................................... 276.00 1 Y2 Inch ................................................................................................................................. 492.00 2 Inch disk .......................................................................................................................... 601.00 2 Inch turbine (irrigation only) ........................................................................................... 724.00 3 Inch compound ............................................................................................................ 1,882.00 3 Inch turbine (irrigation only) ........................................................................................ 1,163.00 4 Inch ............................................................................ : ................................................. 2,429.00 4 Inch turbine (irrigation only) ........................................................................................ 1,487.00 6 Inch .............................................................................................................................. 4,138.00 AMR Encoder Receiver Transmitter ......................................................................................... 108.00 4. ADDmONAL METERS ON CONNECTION: With new connection ....................................................................................................... $321.00 On existing connection ......................................................................................................... 783.00 5. RELOCATION OF FACILITIES: Approved relocation of service, hydrants, or other facilities will be done at the cost of the person requesting the re-Iocation. Deposit of estimated cost is required before relocation work begins. After the City completes the work, a final billing based on actual costs will be sent to the person requesting the relocation of facilities. 6. CAPACITY FEES: Domestic: 5/8 Inch x 3/4 Inch .................................................................................................. $~h@5,OOO.00 1 Inch ..................................................................................................................... ~9,400.00 1 Y2 Inch ................................................................................................................. ·1·::3,,·59918,850.00 2 Inch ...................... ~ .............................................................. 27,OOO.00.n.y,estimate at $125/FU 3 Inch ................................................................................ ; ................. By estimate at $90125/FU 4 Inch .................................................................................................. By estimate at $90125/FU 6 Inch .................................................................................................. By estimate at $90J25/FU Note: FU is fixture unit (1 FU=15gpd) CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. W-5-3 dated 8Z-8f140082009 Effective 7-62-~2010 CITY OF PALO ALTO UTILITIES s WATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE W -5 Fire Service Capacity Fees: 2 Inch ...................................................................................... , ......................................... $750.00 4 Inch ............................................................................................................................ $9,000.00 6 Inch .......................................................................................................................... $22,530.00 8 Inch .......................................................................................................................... $43,080.00 10 Inch .......................................................................................................................... $69,510.00 If a customer is upgrading the capacity of an existing service, then the capacity charge will be the difference between the new service size and the existing service size. C. OTHER CONDITIONS 1. SERVICE CHARGES: (A) Additional Service connections are available with payment of additional service connection charge as shown in Section B. (B) Replacement of service connection made necessary because of ordinary wear and deterioration will be made without charge. Replacement due to inadequacy because of additional demand or load will be charged as a new service connection. 2. INSTALLATION UNDER UNUSUAL CONDITIONS: (A) Any condition which, in the opinion of the Engineering Manager, Water-Gas-Wastewater will result in a cost higher than the charges set forth in Section B will be classified as unusuaL The charge for an unusual installation will be based on Engineering Manager, Water-Gas­ Wastewater's estimate of the total costs of all materials, labor, and other costs incidental to the installation. (B) In the event water service to a premises is requested and insufficient capacity exists to provide such service, the applicant shall bear the total cost for enlarging the distribution system to accommodate serving the applicant. The Engineering Manager, Water-Gas-Wastewater may require the applicant to make arrangements for the design and construction of said expansion in accordance with City standards and specifications. Alternatively, the Engineering Manager, Water-Gas-Wastewater may elect for City forces or contractors to design and install respectively such facilities at the applicants' expense. 3. EXCEPTIONS: CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. W-5-4 dated 8Z -lJ§.-2ffOO200fl Effective 7-6~-20092010 CITY OF PALO Al TO UTI LlTI ES s , . WATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE W-5 (A) Water Service Areas 3 & 4, connections served directly from supply main: The distribution system charges (Section B) will be based on a maximum frontage of 660 feet. This exception applies to single applications for service and does not apply to subdivisions or tracts. (B) The subdivision developer will furnish and install the water system at his or her expense and in accordance with City's specifications. D. OTHER SERVICES: 1. MANIFOLD: (A) 2 Inch ............................................................................................................................ $612.00 2. ABANDONMENT: (A) Small service less than 2 Inch ..................................... .' ................ : ............................... $952.00 (B) Large service more than 2 Inch ................................................................................... 1,383.00 3. METER INSTALLATION: Charges for meter installations by third parties, i.e. contractors, homeowners, etc'. 5/8 Inch to 2 Inch .................................................................................................................... $76.00 3 Inch to 6 Inch ....................................................................................................................... 228.00 4. FIRE HYDRANT: (A) Install New Hydrant without Lateral.. ....................................................................... $2,830.00 (B) Install New Hydrant with Lateral ................................................................................ 9,785.00 (C) Relocation behind curb (up to 5 feet) .......................................................................... 4,261.00 Relocations more than 5 feet will require a New Lateral and the existing Lateral will be disconnected and abandoned at the main. 5. OTHER FEES: Per Hour The following fees will apply to utility work performed by outside contractors: (A) Engineering Fee ............................................................................................. ~ .............. $132.00 CITY OF PALO ALTO UTILITIES ~\I/~ .........: ~ Issued by the City Council a\\~ I CITY OF PALO Al TO Supersedes Sheet No. W-5-5 dated .[JZ..fj§.~2009 UTI LIT I E S Effecti ve 7 -66-~20 10 s WATER SERVICE CONNECTION FEES UTILITY RATE SCHED1JLE W -5 (B) Utility Inspection Fee ..................................................................................................... 102.00 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. W-5-6 dated IiZ-8§.-2OOI32009 {End} Effective 7-62.-~201O CITY OF PALO ALTO UTILITIES s ATTACHMENT E WASTEWATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE S-5 A. TERRITORY: Inside the incorporated limits of the City of Palo Alto and on land owned or leased by the City of Palo Alto. . B. FEES: All fees must be paid prior to the scheduling of any construction. Depending on material availability and scheduling constraints, utility service will be installed between 30 and 40 days following receipt of full payment. Any work required to be done outside of regular work hours due to traffic, existing conditions or applicant) requirements shall be charged at 1.5 times the stated fee. The following fees are regularly updated, therefore all billings are only valid for 90 days from date of billing. 1. COLLECTION SYSTEM EXTENSION CHARGE: . For City Standard 8" Main Charges Per Foot Wastewater Service Areas 1 & 2 ....................................................................................... $119.00 Wastewater Service Areas 3 & 4 ......................................................................................... 140.00 2. CONNECTION CHARGES: 4-inch connection : .......................................................................................................... $5,876.00 6-inch connection .............................................................................................................. 6,388.00 4-Inch lateral depth more than 6 feet but less than 10 feeL ............................................. 6,476.00 6-inch lateral depth more than 6 feet but less than 10 feet.. ............................................. 7,332.00 Sewer laterals over 25 feet in length will be charged for the additional footage at a rate of$106ILn. Ft. for 4 inch connections and $110ILn. Ft for 6 inch connections. Special arrangements must be made to provide for the cost of a connection larger than six-inch. The City will estimate the cost which will serve as the basis for a customer deposit. Upon receipt of this deposit the· City will install the connection and the customer shall pay the actual cost netof the deposit. ' 3. RELOCATION OF FACILITIES: Approved relocation of service, and other facilities will be done at the cost of the person requesting the re-Iocation. Deposit of estimated cO,st is required before relocation work begins. After the City CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. 5-5-1 dated 8Z ..()[J06-2fJ()8.-20 CITY OF PALO AL TO UTI LlTI ES Effecti ve 7 -6~-2Q(}9~0 1 0 Sheet No. S·5·1 WASTEWATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE S-5 completes the work, a final billing based on actual costs will be sent to the person reque~ting the relocation of facilities. 4. CAPACITY CHARGES: 4-inch connection ............................... $~10,500.00 for first 50 FU, $+5(}...21O IFU additional 6-inch connection ............................................................................... By estimate at $-l-5-O21 OIFU 8-inch connection ............................................................................... By estimate at $B-Q.210IFU . Note: FU is fixture unit (1 FU 15 gpd). If a customer is upgrading the capacity of an existing service, then the capacity charge will be the difference between the new service size and the existing service size. C. OTHER CONDITIONS 1. SERVICE CHARGES: (A) Additional service connections are available with payment of additional service connection charge as shown in Section B2. (B) Replacement of service connections made necessary because of ordinary wear and deterioration will be made without charge. Replacement due to inadequacy because of increased demand or load will be charged asa new connection. 2. INSTALLATION UNDER UNUSUAL CONDITIONS: (A) Any condition which, in the opinion of the Engineering Manager, Water-Gas-Wastewater will result in a cost higher than the charges set forth in B above will be classified as unusual. The charge for an unusual installation will be based on the Engineering Manager's estimate of the total costs of all materials, labor, and other costs incidental to the installation. (B) In the event wastewater service to a premise is requested and insufficient capacity exists to. provide such service, the applicant shall bear the total cost for flow monitoring the existing main to determine remaining capacity, design of new sewer main and construction cost for enlarging the collection system to accommodate serving the applicant. The Engineering Manager, Water-Gas-Wastewater may require the applicant to make arrangements for the design and construction of said expansion in accordance with City· standards and CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. S-5-2 dated IJZ-().806-2f)f)g-20, CITY OF PALO ALTO UTILITIES Effective 7 -6~-;w(W20 10 Sheet No. S-5-2 WASTEWATER SERVICE CONNECTION FEES UTILITY RATE SCHEDULE S-5 specifications. Alternatively, the Engineering Manager, Water-Gas-Wastewater may elect for City forces or contractors to design and install respectively such facilities at the applicants expense. 3. PUMPING PLANTS: Where pumping facilities are needed to drain wastewater into the wastewater collection system, the capital cost of construction of the pumping plant and the on-going plant operation and maintenance costs will be at the expense of the developer. D. OTHER SERVICE CHARGES: 1. INSTALL MANHOLE: (A) Depth less than 6 feet ............................................................................................ $6,011.00 (B) Depth more than 6 feet ............................................................................................ 7,889.00 2. ABANDONMENT: (A) Sewer Lateral ......................................................................................................... $1,270.00 3. OTHER SERVICE FEES: The following fees will apply to utility work performed by outside contractors: (A) Engineering Service Fee (per Hour) ........................................................................ $132.00 (B) Inspection Service Fee (Per Hour) ............................................................................. 102.00 CITY OF PALO ALTO UTILITIES Issued by the City Council Supersedes Sheet No. S-5-3 dated $1-0006-2:008-20 1 CITY OF PALO ALTO UTILITIES {End} Effective 7-{}~-;;wQ92010 Sheet No. S-5-3 Development of Water, Wastewater, and Gas Capacity Fees For City of Palo Alto Utilities "~Qlt\eK& V.EAT9H ..• . ........ ~. Building Clworld.oh:llff~relic( September 2007 Table of Contents INTRODUCTION ............................... , ....................................................................................................................... 1 BACKGROUND ........................................................................................................................................................... 1 PURPOSE .................................................................................................................................................................... 1 DISCLAIMER .............................................................................................................................................................. 2 CAPACITY FEES ....................................................................................................................................................... 3 BASIC METHODOLOGIES ............................................................................................................................................ 3 ASSET VALUATION METHODS ............... ; ................................................................................................................... 4 Original Cost ........................................................................................................................................................ 4 Reproduction Cost ............................ : ................................................................................................................... 4 Depreciation ........................................................................................................................................................ 5 CAPACITY FEE DETERMINATION METHODS .................................................................................. : ........................... 5 System Buy-In Method ........................................................................ ~ ................................................................ 5 Incremental Cost~Pricing Method ........................................................................................................................ 5 Value~of-Service Method. ..................................................................................................................................... 6 LEGAL CONSIDERATIONS : ......................................................................................................................................... 6 Proper Authorization under Existing Law ........................................................................................................... 7 Uniformity of Application ......................................................... : ........................................ ; ................................. 7 Equitability ........................................................................................................................................................... 8 Administrative Issues ........................................................................................................................................... 8 PROPOSED WATER AND W ASTEW A TER METHODOLOGY ......................................................................................... 1 0 WATER AND WASTEWATER CAPACITY FEE COMPARISONS ..................................................................................... 12 PROPOSED GAS CAPACITY FEE METHODOLOGY ..................................................................................................... 13 Growth of the City's Gas Utility ........................................................................................................................ 14 Capita/Improvement Program ................. : ........................................................................................................ 15 Determination of Reproduction Cost Less Depreciation ................................................................................... 15 Calculation of Base Equity Component ............................................................................................................. 17 Calculation of Incremental Cost ........................................................................................................................ 18 GAS CAPACITY FEE COMPARISONS ......................................................................................................................... 20 Cll'I OF PAl.O Al.TO UTILITIES Introduction Background INTRODUCTION The City of Palo Alto Utilities (City) is a municipally owned utility providing water, wastewater, fiber optic, natural gas, and electric services to almost 60,000 residents. Deeply ingrained in the founding of the City's utilities is the principal that a City-owned utility should be able to provide services at fees significantly lower than those charged by private companies. To this day, the City continues to operate under this philosophy and contributes to the City's community services. Consequently, it is a natural outcome for the City to embrace a "growth-pays-for-growth" approach to development. A prudent balance of revenue sources, capacity fees, and user charges, is necessary for the City's long-term financial stability. The Silicon Valley is beginning to see reinvestment in technology, and the City's economy is benefiting from this recovery. In order for the City to attract developers, the capacity fees must also be reasonable, defensible, and competitive compared to neighboring communities. They must also be sufficient to help support the City's growth needs. Finally, all developed capacity fees must comply with the Mitigation Fee Act and demonstrate a clear relationship between use and cost. In the past few years, the City underwent an examination of existing capacity fees and determined that the City's fees were substantially lower than neighboring utilities. As a result, the City decided to hire a qualified and experienced consultant to conduct a capacity fee studies on its water, wastewater and gas utilities. Through the study, the City anticipates developing fees that allow the City to recover a proportionate cost of service and remain fair and equitable to its customers. Purpose The purpose of this report is to document the results of a water, wastewater and gas capacity fee / study to fund system upgrades and expansion. The specific goals of the study were to: • Review and evaluate existing policies and procedures affecting water, wastewater, and gas capacity fees; • Establish a methodology for deriving capacity fees that assists the City in recuperating the cost of expanding the water, wastewater and gas systems; • Evaluate the City's Capital Improvement Program (CIP), in particular those projects identified as Growth and Capacity Enhancements; • Review the City's projected number of residential water, wastewater, and gas customers, in particular those who contribute to the need for those projects identified as Growth and Capacity Enhancements • Benchmark recommended water, wastewater, and gas capacity fees to neighboring utilities. CAPACITY FEE STUDY 1 SEPTEMBER 2007 INTRODUCTION CllY Of PALO ALTO UTILITIES The proposed water, wastewater, and gas capacity fees recognize customer costs of service, contractual agreements, and local policy considerations. Disclaimer In conducting our studies, we reviewed the books, records, agreements, capital improvement programs, and customer sales and financial projections of the City's utilities, as we deemed necessary to express our opinion of the City's water, wastewater, and natural gas' operating results and projections. While we consider such books, records, documents, and projections to be reliable, Black & Veatch has not verified the accuracy of these documents. The projections set forth in this report below are intended as "forward-looking statements". In formulating these projections, Black ,& Veatch has made certain assumptions with respect to conditions, events, and circumstances that may occur in the future. The methodology utilized in performing the analyses follows generally accepted practices for such projections. Such assumptions and methodologies are reasonable and appropriate for the purpose for which they are used. While we believe, the assumptions are reasonable and the projection methodology valid, actual results may differ materially from those projected, as influenced by the conditions, events, and circumstances that actually occur. Such factors may include the City's ability to execute the capital improvement program as scheduled and within budget, regional climate and weather conditions affecting the demand for water and gas, a downturn in the housing market, and adverse legislative, regulatory or legal decisions (including environmental laws and regulations) affecting the City's ability to manage the water, wastewater, and natural gas systems and meet regulatory requirements. CAPACITY FEE STUDY 2 SEPTEMBER 2007 CAPACITY FEES UTILITIES Capacity Fees Many utilities assess capacity fees to help offset costs for increased system capacity. Generally levied at the time building permits are required, the capacity fees are assessed for increased demand or loadings which result from either (1) changes in use of a structure served by an existing connection to the system, or (2) a new connection to the system. Capacity fees are based on the premise that new customers or developers should pay for required system capacity, to the extent that user charges do not support the investment for the required capacity. Similar charges are termed by other utilities as capital recovery fees, system development charges, system capacity charges, impact fees, system equity charges, connection fees, or other names. These charges represent the current demand requirement of each property and are not transferable to any other property located within the service area. The cost of providing such capacity in system facilities for new customers can contribute significantly to the need for capital financing and service rates and/or taxes to support the financing. Collection of connection fees to partially or wholly finance new customer capacity requirements can, over time, significantly reduce the amount of financing and the magnitude of rate increases that otherwise might be needed. Ideally, capacity fees should generate sufficient revenues to meet future expansion requirements so that existing users are not burdened by the costs of expansion caused by growth in system use by new users. Basic Methodologies Capacity fees are traditionally assessed to new development to recover the value of system capacity constructed for new customer service. There is no single established method for the determination of capacity fees that is both appropriate for all situations and perfectly equitable to all new customers. There are, however, various approaches which are currently recognized and utilized, some to a greater extent than others, by utilities. These methods can be categorized as follows: 1. System Buy-In. Capacity fees are designed to derive from the new customer an amount per connection equal to the "equity" in the system attributable to similar existing cus­ tomers. (Note: The word "equity" refers to that portion of system value for which there is no offsetting debt. It does not imply ownership of, or title to, utility facilities.) 2. Incremental Cost-Pricing. Capacity fees are designed to derive from the new customer the marginal, or incremental cost of system expansion associated with new customer growth. This method is based on the premise that new connections to the systems should be responsible for those costs which they cause to be incurred for the most recent or next increment of required system capacity, except as such costs are recovered from user fees or other utility charges. 3. Value of Service. Capacity fees are based on non-direct cost based considerations such as the fees that other area utilities charge, estimated opportunity or substitute costs, et al. Unlike the system buy-in or incremental cost-pricing methods, this method does not require extensive analyses in valuation and cost determination. CAPACITY FEE STUDY 3 SEPTEMBER 2007 "--CAPACITY FEES uTiuTIE~s~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Revenues derived from capacity fees are commonly used to offset part or all capital costs to accomplish any of the following objectives: 1. To pay the capital costs of future capacity provided for growth. 2. To provide rate relief to existing system users by recovering that.portion of the annual existing and future capacity capital costs associated with growth, including debt service requirements and direct asset purchases from current revenues. 3. To accumulate reserves to finance system improvements and expansions required to meet growth needs. Since the system buy-in method for developing capacity fees requires the selection of a basis for determining plant value, a discussion of asset valuation methods follows. Asset Valuation Methods Various methods are employed to estimate the value of utility facilities required to furnish service to new users. The two principal methods commonly used to value a utility's properties are original cost and reproduction cost. Original Cost The principal advantages of the original cost method lie in its relative simplicity and stability, since the recorded costs of tangible property are held constant. The major criticism levied against original cost valuation pertains to the disregard of changes in the value of money over, which are attributable to inflation and other factors. As evidenced by history, prices have tended to increase rather than to remain constant. Because the value of money varies inversely with changes in price, monetary values in most recent years have exhibited a definite decline; a fact not recognized by the original cost approach. This situation causes further problems when it is realized that most utility systems are developed over time on a piecemeal basis as demanded by service area growth. Consequently, each property addition was paid for with dollars of different purchasing power. When these outlays are added together to obtain a plant value the result can be seriously misleading. Reproduction Cost Changes in the value of the dollar over time, at least as considered by the impact of inflation, can be recognized by reproduction cost property valuation. The reproduction cost represents the cost of duplicating the existing utility facilities (or duplicating its function) at current prices. Unlike the original cost approach, the replacement cost method recognizes price level changes that may have occurred since plant construction. The most accurate reproduction cost valuation would involve a physical inventory and appraisal of plant components in terms of their reproduction costs at the time of valuation. However, with original cost records available, a reasonable approximation· of reproduction cost plant value can most easily be ascertained by trending historical original costs. This approach employs the use of cost indices to express actual capital costs experienced by the utility in terms of current dollars. An obvious advantage of the reproduction cost approach is that it gives consideration to changes in the value of money over time. CAPACITY FEE STUDY 4 SEPTEMBER 2007 CAPACITY FEES UTILITIES Depreciation Considerati6ns of the current value of utility facilities may also be materially affected by the effects of age and depreciation. Depreciation takes into account the anticipated losses in plant value caused by wear and tear, decay, inadequacy, and obsolescence. To provide appropriate recognition of the effects of depreciation on existing utility facilities, both the original cost and reproduction cost valuation measures can also be expressed on an original cost less depreciation (OCLD) and a reproduction cost less depreciation (RCLD) basis. These measures are identical to the aforementioned valuation methods, with the exception that accumulated depreciation is computed for each asset account based upon its age or condition, and deducted from the respective total original cost or reproduction cost to determine the OCLD or RCLD measures of plant value. Recognition of depreciation in establishing value for purposes of capacity fee under the system buy-in approach is appropriate in consideration of the fact that, once the new connector has "bought into" the system, he assumes the same status as similar existing customers. This includes assumption of the same responsibilities for future replacement of worn out or obsolete facilities. Capacity Fee Determination Methods Three methods of developing connection fees which are currently employed by utilities were introduced in a preceding section of this report. These include the system buy-in, incremental cost­ pricing, and value-of-service methods, which are further described in t?e following paragraphs. System Buy-In Method Under this method, capacity fees are based upon the "buy-in" concept that new customers, at the time of connection, should pay an amount per connection equal to the equity in the system attributable to existing customers. To recover this equity, capacity fees should be designed to recover the cost or current value of applicable service facility capacity associated with each new customer connection. An appropriate basis for calculating a capacity fee would include consideration of the total capital investment value less depreciation, less any outstanding utility debt in excess of available debt service reserves and unused construction funds, less any applicable grants or funding from non-utility sources, divided by the facility service capacity. As previously discussed, there are two principal methods of determining the value of utility system investment: OCLD and RCLD. Unless the City desires to recover only the historical costs of investment, the RCLD value approach is considered to be the most appropriate valuation method because it recognizes the current value of plant investment. It is noted that under the RCLD method, it is necessary to revise capacity fees periodically to account for construction cost escalation and depreciation. The system buy-in method typically tends to be best suited for application when there is adequate capacity available in existing facilities to serve new customers. Incremental Cost-Pricing Method This method is based on the premise that new system users should be responsible for the value of the latest or next increment of capacity which they cause to be incurred. Accordingly, capacity fees would CAPACITY FEE STUDY 5 SEPTEMBER 2007 CAPACITY FEES be designed to derive the marginal or incremental cost of system expansion as may be determined by recent construction cost experience or planned future improvements. In order to determine the true incremental cost of system expansion, it is necessary to conduct a detailed engineering analysis to establish the facilities required to increase the design capacity to a specific level to accommodate additional new customers. Depertding upon circumstances, the capacities of existing facilities which are available for new customers and their associated current value (RCLD) may also need to be recognized. The incremental cost of these specific facilities is then divided by the associated capacity provided to determine the incremental unit cost of additional capacity. In deriving capacity fees using the incremental cost-pricing method, appropriate reductions in rates should be made to credit any obligation or debt which will eventually be recovered from future users through the payment of ongoing user fees or other utility charges. Use of this method is generally considered to be most appropr~ate when a significant portion of the capacity required to serve new customers must be provided by the construction of new facilities. Value-of-Service Method The value-of-service method is sometimes employed to develop capacity fees for utilities. Though often simpler to employ than the system buy-in or incremental cost-pricing methods, it does not typically recognize the direct cost or value of utility facilities required to provide service for the particular utility facilities involved. Rather, under this method, capacity fees are based on considerations such as the rates charged by other communities, the cost of service from available alternative facilities, or other similar measures. Because value of service measures are not typically based on the direct costs or value of facilities of the utility actually providing service, this method is not as readily supportable in adversary proceedings. Legal Considerations The use of system development charges to finance new customer service facilities has generally been concentrated in those areas experiencing moderate to rapid rates of growth and with respect to water utilities, or in areas of scarce water supply such as Florida, Colorado, California, Texas and Arizona. Accordingly, many ofthe legislative and judicial requirements and precedents currently recognized in the water industry have their origins in these areas. A common standard for assessing the reasonableness of capital recovery charges is the "rational nexus" or reasonable relationship test. This test requires that: 1. There is a reasonable connection between the need for additional facilities and the growth resulting from new development, i.e., new users have created the need for new capital facilities. 2. The capital recovery charges must not exceed a proportionate share of the cost incurred or to be incurred to accommodate the new users paying the fee, Le., the fee must not exceed a new user's proportionate share of costs .. CAPACITY FEE STUDY 6 SEPTEMBER 2007 CAPACITY FEES 3. There is a reasonable connection between the expenditure of the fees collected and the benefits received by the new users paying the fees, i.e., all fees collected from new users actually, but not exclusively, benefit the new users. Before applying the rational nexus test, courts have typically reviewed the municipality's statutory authority to levy a capital recovery charge. Some suggest that this review should be considered as the first criteria of a four-part rational nexus test. However, the establishment of legal authority to lmplement capital recovery charges is generally considered to be a separate issue and not part of the rational nexus test. While there are no universally accepted industry standards governing the proper derivation and application of utility capital recovery charges, following is a brief discussion of certain common criteria that need to be recognized. Proper Authorization under Existing Law A first step in implementing a system development charge is to ascertain whether the utility has the proper legal authority for its enactment and enforcement. Challenges to established or proposed fees typically tend to center on three questions: First, do existing statutes, charters, grants of authority, etc. provide for, or at least allow, the utility to administer such a fee? Second, does the fee constitute an unlawful tax, in which case it may not be properly implemented without enabling legislation or approval by the electorate? Third, was the enacting ordinance properly drawn and adopted in accordance with applicable procedural requirements? Numerous system development charges have been challenged as an unlawful tax, in some in­ stances successfully. Although laws and their interpretation may differ significantly among various states, it may be significant to note that court decisions have, in varying degrees, ruled that capital recovery charges are not taxes so long as they do not exceed the reasonable cost of providing the service for which the fee is charged. Uniformity of Application Much of the criticism raised by developers and others across the nation regarding utility requirements for front end contributions and capital recovery charge payments for required service facilities, concerns allegations that utilities have adopted no uniform policy concerning the bases for such payments. The absence of such policies, some critics contend, can result in inconsistent treatment and in perceived, if not actual, financial discrimination among contributors. To provide assurance that all con­ tributors are treated fairly and consistently and to reduce the potential threat of litigation or adverse legislation, some utilities have devoted considerable effort to the establishment of formal policies, rules and regulations, ordinances, etc. which set forth a system of uniform procedures and criteria to be recognized in establishing each new contributor's share of financial responsibility for utility development. Such policies can provide valuable ground rules to contributors and help assure them that all contribution amounts will be equitably determined and applied to their benefit. CAPACITY FEE STUDY 7 SEPTEMBER 2007 CAPACITY FEES UTILITIES Equitability There appears to be considerable agreement in the utility industry and among legislators and the courts that system development charges must be based on clearly defined needs and costs, and derived in a manner which fairly apportions costs in accordance with benefits provided. This is reflected both in court decisions and in manuals of practice published by the American Water Works Association (A WWA) and the Water Environment Federation (WEF). Generally, A WW A and WEF refrain from citing specific procedures to be used in fonnulating capital recovery charges, thereby allowing utilities some latitude in meeting these two requirements. The manual Financing and Charges for Wastewater Systems briefly addresses two "most prominent" methods, including the "system buy-in" and "marginal/incremental cost" approaches. The Principles of Water Rates, Fees and Charges devotes an entire chapter to System Development Charges, including discussion of the equity (buy-in) method and the incremental cost method. Irrespective of the specific methodology employed, it is important that such fees recognize only those costs associated with the provision of facility capacity required for growth and development, exclusive of both operation and maintenance expense and the costs of new or replacement facilities designed to meet the needs of existing utility customers. Further, in order to avoid overcharges, it is essential in deriving and applying capital recovery charges to recognize the effect of other possibly overlapping contributions, and facilities financed through general service charges, so that the contributor's total payment responsibility does not ~xceed his share of the total cost or value of facilities required for service. Administrative Issues Procedures to administer the capital recovery charge program must be established, including a process for hearing appeals. Because capital recovery charges are assessed to recover the costs associated with new customers, it is important that receipts and expenditures be properly documented. Receipts should be accounted for in a manner similar to contributed facilities, rather than included as part of general operating revenues. Capital recovery charge funds should only be used for capital related purposes, Le., construction of facilities or retirement of debt associated with facilities related to system growth. Legal Requirements in California Many states have established specific laws regarding the establishment, calculation,and implementation of capacity fees. For most states, the primary objective of these laws is to assure that the charges are established in such a manner that they are fair, equitable, and cost-based. Mitigation Fee Act The laws governing the establishment, accounting, and reporting of capacity fees in the State of California are found in the "Mitigation Fee Act". A summary of the relevant statutes required in the calculation of a capacity fee is as follows: CAPACITY FEE STUDY 8 SEPTEMBER 2007 --~. -CAPACITY FEES ~~~u~iEs·~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ "66013 (a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes City charges, those fees or charges shall not exceed the reasonable cost of providing the service for which the fee or charge/is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue. " "66013 (B)(3) "City charge" shall mean a charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged" In addition ·to the specific elements for the determination of proportionate cost sharing under California law, the Mitigation Fee Act also requires the following: • Funds are maintained in a separate account; • Annual accounting requirements on fee collections and expenditures; • A public hearing to adopt or modify the fee; and • A protest mechanism for the fees. Proposition 218 In 1996, California voters passed Proposition 218 ("Prop 218"), which required the imposition of certain fees and assessments by municipal governments to require a vote of the public to change or increase the fee or assessment. The applicability of Prop 218 to connection fees is established the Third City Court of Appeals decision in Richmond v. Shasta Community Services District, which states that water impact fees are development fees and as such, are not subject to the procedural or substantive requirements of Prop 218. Furthermore, the decision states that local agencies can enact the fee by either· ordinance or resolution. Assembly Bill 1600 The City has broad authority to charge users for capital facilities. The main limitation of that authority is that fees on new developments must have a rationale nexus to the needs created by, and the benefits accruing to that development. In 1988, the California Legislature added sections to the Government Code that codified constitutional and decisional law related to fees imposed on new developments. Assembly Bill ("AB") 1600 enacted Government Code §66000-66003 related to developer fees. In general, AB 1600 contains three requirements: • Local agencies must follow a process set forth in the statutes and establish a nexus between a development project and the public improvement being fmanced with the fee. • Local agencies must segregate the fee revenues from the General Fund to avoid commingling of funds. CAPACITY FEE STUDY 9 SEPTEMBER 2007 CAPACITY FEES • If a local agency has unspent or uncommitted developer fees for five years or more, then it must make annual findings describing the continuing need for that money, or it must refund the fees. Since its original passage in 1988, the California Legislature has added and modified various code sections to further clarify and expand the requirements related to developer fees. In particular, Government Code §660 13 contains requirements specific to water and wastewater capacity charges. Specifically, §66013 states that "Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed ... ". The fundamental issue ofthis statutory requirement is that a maximum is set for capacity charges the estimated reasonable cost of providing the service. With respect to the City's gas utility, Chapter 5, of the California Government Code pertains to fees charged for development projects. Specifically, Government Code §66002 (c) (5) includes "facilities for the generation of electricity and the distribution of gas and electricity" as part of its definitions of facilities. As such, there are requirements in the development of and implementation of gas capacity fees. The statutory requirements pertaining to capacity charges in California continue to evolve. In 1998, the California Legislature passed Senate Bill ("SB") 1760. SB 1760 amends and expands Government Code §66013 to subject capacity charges collected after January 1, 1999 to certain accounting, expenditure, and reporting requirements. Proposed Water and Wastewater Methodology Since the City strongly believes that capacity fees should cover the proportionate cost of system improvements required to serve the new customer, Black & Veatch utilized the buy-in methodology to derived water and wastewater capacity fees; As a City that is almost fully built-out, using the buy-in method (or equity method) is appropriate. The collected capacity fees will be separated from rate revenue and used exclusively for water, sanitary sewer and gas-related capital improvement projects. In addition, to maintain some level of consistency and enhance public acceptance, Black & Veatch paralleled to the extent possible, the approach currently used which basis the capacity fee on the number of fixture units. A fixture unit is equal to one cubic foot of water per minute. A fixture unit is not a flow rate unit per se but a design unit. In applying the buy-in methodology, Black & Veatch used the RCLD to arrive at the appropriate facilities cost. Based on the City's fixed asset listing and starting with the original service date and original cost, the estimated replacement cost for each in-service asset was calculated. Cost escalation factors used were obtained from Engineering News Record (ENR) Index for the San Francisco Bay Area and the Handy-Whitman Index for the Pacific Region. To arrive at RCLD, the replacement cost was multiplied by the estimated remaining service life percentage. The net replacement cost is then, the RCLD plus any additional asset costs placed into service in FY 06/07. We note that by using an ENR and Handy-Whitman indices, the capacity fee calculation may be updated yearly if desired to more accurately reflect current construction cost conditions. cCAPACITY FEE STUDY 10 SEPTEMBER 2007 --~~ CAPACITY FEES nTrLf¥IES~o~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Once the RCLD is determined for the water and wastewater utilities, the outstanding utility debt in excess of available debt service reserves and unused construction funds was subtracted to arrive at the total system value for the given utility. For the water utility, there remained outstanding debt due to the 1999 arid 2001 Utility Revenue Bonds. For the wastewater utility, there remained outstanding debt due to the 1999 Utility Revenue Bond. Using the consumption records provided by the City for FY 00/01 to FY 05/06, Black & Veatch was able to forecast the average water consumption and wastewater production, in gallons per day, for FY 06/07. By dividing the total system value by the average consumption or production, the charge per fixture unit was determined. A summary of these calculations are summarized below. Water Capacity Fee Trended Original Depreciation Net Reproduction DepreCiation Not Less Than Descri!1tion Cost Reserve Plant Cost New Reserve RCLD $ $ $ $ $ $ Water Building General Plant 191,138 101,299 89,839 305,543 135.942 169,601 Building -Pumping Plant 187,462 58,648 128,814 703,953 430,909 273,044 Building -Transmission & Distribution 214,674 28,208 186,466 320,089 80,970 239.119 Building -Reservoirs & Tanks 2,506,148 817,016 1;689,132 19,944,327 10,766,173 9,178,154 Building -Source of Supply 110,102 61,216 48.886 630,621 464,791 165,831 Equipment Source of Supply -Wells 579,437 433,908 145,529 225.839 45,418 180,421 Equipment -Pumping Plant 696,605 478,105 218.500 1,106.205 687,082 419,123 Equipment -Water Treatment 237,705 127,841 109,864 513,254 308,292 204,962 Equipment -Mains 35,574,792 10,843,100 24,731,691 147,148,376 77,318,813 69,829,563 Equipment -Non-Customer Valves 2,335,727 991.700 1,344,027 3,517,587 1,704,613 1,812,974 'Equipment -Pressure Regulating 200,470 123,656 76,814 171,126 67,551 103,575 Equipment -Instrumentation 125,945 98,135 27,810 161,047 100,349 60,698 Equipment -Meters 3,103,345 925,821 2,177,524 4,499,425 1,511,554 2,987,871 Equipment -Hydrants 2,639,898 612,271 2,027,627 4,593,822 1,861,501 2,732,321 Equipment -Miscellaneous -Gen Plant 349,289 302,099 47,190 114,748 66,093 48,656 Equipment Miscellaneous 1,202,566 653,471 549,095 1,482,504 735,179 747,325 Total 50,255,301 16,656,494 33,598.807 185,438,467 96,285,230 89,153,237 Plus: Construction Work In Progress 12,335,181 Less: Outstanding Principal on Debt (4,445,888) Total Value $ 97,042,530 Total Water Demand (gpd) 11,929,733 Charge per gpd $ 8.13 Charge per Fixture Unit (1 FU = 15 gpd) $ 122.00 CAPACITY FEE STUDY 11 SEPTEMBER 2007 Wastewater Capacity Fee Wastewater Treatment Building -Building & Structures Equipment -Treatment & Disposal Wastewater Collection . Building -Collection Plant Equipment -Miscellaneous Equipment· Gravity Mains Equipment· Manholes Equipment -Electric Pumping Equip Total Plus: Construction Work I·n Progress Less: Outstanding Principal on Debt Total Value Original Cost $ 27,501,174 34,696,530 183,017 731,041 39,978,695 5,626,384 103,016 108,819,857 Depreciation Reserve $ 15,974,138 22,682,104 45,974 437,572 15,696,724 2,018,061 54,741 56,909,315 Total Residential Sewer Discharge (gpd) at 90% of Water Consumed Total Measured Water Discharge (gpd) Charge per gpd Charge per Fixture Unit (1 FU = 15 gpd) Net Plant $ 11,527,036 12,014,427 137,043 293,469 24,281,971 3,608,322 48,275 51,910,542 Reproduction Cost New $ 73,292,975 29,731,354 248;474 579,204 91,151,425 8,469,027 101,200 203,573,660 CAPACITY FEES Trended Depreciation Reserve $ 42,544,678 15,055,667 62,529 245,311 53,638,074 3,655,500 30,228 115,231,987 Not Less Than RCLD $ 30,748,297 14,675,687 185,945 333,893 37,513,352 4,813,528 70,971 88,341,672 22,770,261 (11,302,280) $ 99,809,654 $ $ 5,261,642 1,695,833 14.35 215.00 Table 1 represent the capacity charge for a single family residential household with approximately 50 fixture units. While the City is transitioning away from the typical 5/S" meter to a 1" meter, the calculation is still based on the 5/S" meter in order to compare to neighboring utilities. Table 1 Proposed Capacity Fee Water Capacity Fee $ Wastewater Capacity Fee $ 6,100 10,750 Water and Wastewater Capacity Fee Comparisons The timely adoption of the proposed capacity fees in Table 1 will provide for full recovery of the . water and wastewater utility's estimated costs of service. Based on the proposed capacity fees per fixture unit, the typical water residential with a standard 1" meter will pay a total of $9,150 plus any fees associated with the connection fee. The connection fee is charge imposed on the developer for physically connecting to the system. This fee does not account for additional capacity in the system. Similarly the typical wastewater residential with a standard 4" connection will pay a total of $10,750 plus any connection fees. Added together, a typical residential developer will pay roughly $19,900 per household. Presented in Table 2 are the proposed capacity fees compared to fees of neighboring cities, for a residential customer with a S/S" meter. Similar to the rates, the capacity fees could employ an annual indexed adjustment to account for inflation. Unlike the rates, the capacity fees have a greater fluctuation due to large capital improvement projects and build-out. Based on the table below, the proposed capacity fee is at the highest tier of fees .. As neighboring utilities make adjustments to their fees in the coming CAPACITY FEE STUDY SEPTEMBER 2007 CAPACITY FEES UTILITIES months and years, we anticipate that the proposed rates for the City will shift towards the lower end of the spectrum. All surveyed utility fees are current as of July 2007. Table 2 Proposed Capacity Fee Comparison Water Capacity Fee Residential Meter Size City, District, Or Agency 5/8" 1" 1·1/2" 2" 3" 4" 6" Mountain Vif!!oN $3,900 City of Napa $3,800 $6,300 $12,500 $20,000 $400,000 $62,500 $124,900 Redwood City $1,787 $4,468 $8,935 $14,296 $26,805 $44,675 $89,350 Menlo Park $2,570 $4,111 $8,486 $13,627 $24,929 $38,556 $85,598 Alameda County Water District $5,546 $11,829 $17,335 $21,177 $35,054 $58,220 $85,627 Santa Cruz $6,530 $16,325 $32,650 $52,240 $104,180 $163,250 $326,500 Dublin San Ramon Services Dis!. $6,541 $16,353 $32,706 $52,330 $114,475 $327,063 $654,125 City of Benicia $7,635 $8,047 $18,084 $32,144 $72,336 $128,577 EBMUD (Zone 1) $6,380 $9,570 $15,980 $31,960 Contra Costa Water Dis!. $15,962 $39,905 $79,810 $127,696 $255,392 $399,050 $798,100 Average Fee $6,065 $12,990 $25,165 $40,608 $129,146 $152,736 $309,171 Palo Alto (Proposed) $6,100 $9,150 Wastewater Capacity Fee City, District, Or Agency Unit 4" Mountain View Lot Frontage $3,350 Central Contra Costa Sanitary Dist.· 1 EDU $4,524 West Bay Sanitary Dist 1 EDU $6,022 Los Altos 1 EDU $5,274 Redwood City 1 EDU $1,676 Dublin San Ramon Services Dlst. 1 EDU $11,367 East Bay Municipal Utility District 1 EDU $1,125 City of Benicia 1 EDU $7,500 Santa Cruz 1 EDU $1,200 SF PUC 1 EDU $2,907 Union Sanitary District 1 EDU $3,459 Average Fee 1 EDU $4,400 Palo Alto (Proposed) 1 EDU $10,750 Proposed Gas Capacity Fee Methodology After discussions with the City and review of available methodologies a combination of the equity method (or system buy-in approach) and the marginal or incremental approach was found to be the best fit regarding the need for the City's system expansion. The use of this methodology is appropriate when a portion of the capacity required to serve new customers is available in the current system, but new facilities will need to be constructed (or existing facilities enhanced) to fully meet capacity requirements. This is similar to the City's circumstances with respect to its gas distribution system. The incremental cost method recognizes the costs associated with constructing specific individual increments of new capacity required to meet growth needs. It can often be more difficult to accurately ascertain that portion of capacity and associated value available to serve new customers from existing facility components. CAPACITY FEE STUDY 13 SEPTEMBER 2007 CAPACITY FEES By properly combining elements of each method, the value of system capacity that should be recovered can be established by recognizing the current value of applicable existing service facilities, together with the estimated or actual cost ·of any required new service facilities. By combining these values and dividing by the associated total applicable service capacity, a reasonable measure of the value of system capacity applicable to new customer requirements can be derived. Black & Veatch utilized the combination of the system buy-in and incremental cost approach to determine the system development charge for the City's gas distribution system. Growth of the City's Gas Utility The City of Palo Alto is a largely "built-out" community fn the Silicon Valley and the greater San Francisco and San Jose areas. There has been no meani~gful growth in the number of natural gas customers over the past six years, as shown in Table 3. The number of natural gas customers served by City has remained at about 23,000 since 2001. Table 3 City of Palo Alto -Gas Division Historical Number of Customers Public Commercial City of Residential MultiFamily Commercial Industrial Facilities Multi Family Palo Alto Total 2001 14,490 5,806 1,399 179 30 744 38 22,686 2002. 14,515 5,733 1,331 168 30 733 38 22,547 2Q03 14,604 5,790 1,356 173 30 745 36 22,734 2004 14,767 5,774 1,365 174 32 775 37 22,922 2005 14,735 5,775 1,373 171 34 775 35 22,896 2006 14,824 5,920 1,351 169 35 784 37 23,119 The City has, however, recently seen a trend where residential customers are renovating and upgrading existing single-family homes or building larger homes that are substantially increasing the demand on the City's gas system. These renovated or new homes are substantially larger and are being built with heated swimming pools and tankless water heaters. This added load requires the City to increase its system's capacity by reinforcing and replacing its mains and services. Over the next five years, the City projects adding about 100 natural gas customers per year connecting to the system with new, larger housing construction (or 500 new customers) and about 240 natural gas customers per year upgrading and enlarging their homes. This is projection consistent with the results of our review of the City's recent meter additions and retirements . . The City's records and recent experience indicate that a typical City residential gas customer uses about 700 therms per year. A typical customer requires a 175-400 cubic feet per hour (cfh) meter. However, residential customers who are upgrading their homes or constructing new homes have increased gas demand that require a meter almost 2 to 3 times as larger(650-800 cfh). These larger residential customers will use about 2,500 therms annually_ CAPACITY FEE STUDY 14 SEPTEMBER 2007 CAPACITY FEES Capita/Improvement Program Because of the increased demand that these customers are placing on the City system, the City must increase its system's capacity by reinforcing and replacing its mains and services. Table 4 presents the City's gas utility's capital improvement program (CIP) for the five-year period ending 2011. These projections were supplied by City staff. The City projects its spending for system improvements to be approximately $32.2 million over the five-year period for system improvements. The City estimates thata portion of these costs are attributable to growth and capacity enhancements. The City desires these costs be financed through gas capacity fees, or system development charges, so those customers who are responsible for the needed incremental capacity pay for that capacity. The remainder will be financed through rate revenues. The gas capacity charges that we develop herein are designed to recover the portion ofthe CIP cost used for growth and capacity enhancements. Table 4 City of Palo Alto -Gas Division Five Year Capital Improvement Program Distribution System -Customer Design and Connection Services OS-80017 Gas System Extensions Others Net Total Distribution System -Customer Design and Coon, Services / Distribution System -System Improvements OS-lIoo0 OMR-Project21 OS-03007 Directional Boring Equipment OS-020 13 Directional Boring Machine OS-80019 G .. Meters and Regulators 08·0600] OMR· Project 16 08-07002 OMR -Project 17 OS-080 II GMR -Project 18 08-09002 GMR -Project 19 OS-lOool OMR-Project20 OS-03008 Polyethylene Fusion Equipment OS-03OO9 System Extensions -Unreimbursed Net Total Distribution System -System Improvements Total System Improvements Costs AHributable to Reinforcement and Replacement Activities (R&R) Costs AHributable to Growth and Capacity EnhancemenlS x x x x x x x ~ 2010-11 Total $ $ $ 563 580 597 615 633 2,988 ~ ~ ~ --.Jill) ~ ~ 457 83 56 60 165 35 40 185 262 270 278 286 297 5,110 408 5,259 420 5,408 432 5,556 444 5,700 V m D ~ ---1.?i ~ ----...ill. __ 19_1 6,224 6,158 6,384 6,511 6,922 6,224 6,158 6,384 6,511 6,922 457 199 425 1,393 5,110 5,667 5,828 5,988 6,144 89 ~ 32,199 32,199 x 5,949 6,123 3,062 6,298 3,149 6,471 3,236 6,645 3,323 31,486 15,743 50% 2,975 Determination of Reproduction Cost Less Depreciation The first step in the capacity fee process is to adjust the original cost ,of assets to their reproduction cost levels and then reduce by the accumulated depreciation (RCLD) of the asset. For the purpose of this report, we apply the existing reserve ratio to the trended original cost to adjust for depreciation reserve to determine RCLD using the Handy-Whitman Index for the Pacific Region. In the process of determining an RCLD value for the gas distribution system, we begin by classifYing the original cost of existing plant (as of December 31, 2006) into the asset classifications shown in Table 5. For the purpose of a system development charge, only "backbone" facilities are CAPACITY FEE STUDY 15 SEPTEMBER 2007 / CAPACITY FEES PALOAl.TO included in the system equity calculation. As such, certain asset categories were excluded from the valuation including structures and improvements, general plant, and miscellaneous equipment. These categories are relatively unaffected by the size of customers served. Table 5 City of Palo Alto -Gas Division Asset Descriptions Asset Description Structures and Improvements Meters Services Regulators Mains Measuring and Regulating Station Equipment Miscellaneous Equipment General Plant The total RCLD of the assets applicable to the SDC are shown in Table 6. Meters Services Regulators Mains Description Meas.& Reg. Sin. Equip. Total Less: Outstanding Principal on Debt Total Equity Table 6 City of Palo Alto -Gas Division Reproduction Cost Less Depreciation Equity in Existing System Original Depreciation Net Reproduction Cost Reserve Plant Cost New $ $ $ $ 4,965,862 1,615,590 3,350,272 5,600,375 22,867,425 4,313,641 18,553,783 30,191,907 971,223 432,724 538,500 1,450,251 32,659,227 9,191,586 23,467,641 93,395,728 609,853 269,488 340,365 1,858,102 62,073,590 15,823,029 46,250,560 132,496,363 (12,096,006) $ 34,154,555 Trended Depreciation Reserve $ 1,822,022 5;695,309 646,152 26,285,218 821,076 35,269,778 $ RCLD $ 3,778,353 24,496,598 804,099 • 67,JlO,510 1,037,026 97,226,585 (12,096,006) 85,130,579 To determine equity in the existing system, we reduce the value by the amount of outstanding principal on the City's bonds and other long-term debt associated with the gas distribution system. This amounts to a reduction of $12.1 million. With this adjustment, the total value of the gas distribution system applicable to the capacity fee is $85.1 million, based on an RCLD value base. The equity using an OCLD value base amounts to $34.2 million. For the purpose of the balance of this report, we use the RCLD value base. To determine the dollar amount applic~ble to each new customer, we calculated the number of residential meter equivalents in the system. As shown in Table 7, the City's 23,119 customers amount to CAPACITY FEE STUDY 16 SEPTEMBER 2007 CAPACITY FEES 38,080 residential meter equivalent units. The weighting factors we use to develop these equivalent units are based on our experience with other gas distribution systems and review' of use per customer for each of the City's classes. Table 7 City of Palo Alto -Gas Division Residential Meter (Customer) Equivalents Residential Multi Family Commercial Industrial Public Facilities Commercial Multi Family City of Palo Alto Total Number of Customers 14,824 5,920 1,351 169 35 784 23,119 Calculation of Base Equity Component Weighting Factor 5 30 30 5 15 Weighted Number of Customers 14,824 5,920 6,754 5,065 1,040 3,919 559 38,080 We show in Table 8 our development of the base equity component of the capacity fee. This equity component amounts to $2,235 per equivalent residential customer. Using the theoretical basis of the equity method, this can be translated to every retail customer currently using the system (on a residential meter equivalent basis) has invested $2,235 in replacement value for their share of capacity in the system. Therefore, by having future customers pay a fee to connect to the system, equal to this amount, future customers match the value base contributed by the current customers. Total Equity Table 8 City of Palo Alto -Gas Division Determination of Base Equity Equivalent Number of Residential Customers @ 2006 Base Equity -$ per customer $ 85,130,579 38,080 $ 2,235.57 This base equity will be used as a credit (to reduce the required SDC) for those residential customers who have already "bought in" to the existing system facilities. CAPACITY FEE STUDY 17 SEPTEMBER 2007 CAPACITY FEES Calculation of Incremental Cost As discussed earlier, the marginal or incremental approach is based on the principle that new system users should be responsible for the cost of the latest or next increments of capacity that they cause to be constructed. This fee recovers growth's share of planned additions to the system. Table 9 shows the development of the base unit charge for the incremental capacity. We develop this base unit charge by dividing the capital improvement costs attributable to system expansion ($15.7 million over 5 years) by the projected number of customers who are responsible for the needed capacity expansion .. The City projects approximately 100 natural gas customers per year connecting to the system from new construction (500 new customers over the 5 years) and about 240 natural gas customers who upgrade and enlarge their homes. In addition, City staff has seen the trend of these customers using natural gas to heat swimming pools and installing tankless water heaters. We estimate the average usage of these customers to be about 2,500 therms per year, or about 3.5 times larger than the average residential customer. We estimate the total volumes over a five-year period, which are attributable to customers who require this increased capacity to be 4,250,000 therms. The base unit charge to be applied to these customers for the increased capacity is determined by dividing the $15.7 million in CIP associated with Growth and Capacity Enhancements by these volumes. The resultant unit charge is $0.741 per thermo However, those City customers who are upgrading their service from a 175-400 cfh meter to at least a 650-800 cfh meter will be credited for their existing equity in the system. The total estimated base equity from these customers is approximately $537,000, which is 240 customers times $2,236 (Table 6). The' volumetric credit to be applied to existing customers is then determined to be $0.036 per therm, or the adjusted volumetric charge is determined to be $0.705 per thermo It is intended that this system development charge for upgraded existing customers be applied for a 60 month period. In order to properly .collect the full $15.7 million and make up for this shortfall of $537,000, the base volumetric charge should also be adjusted for new system customers. The base charge for new customers should be adjusted $0.086 per therm, or the adjusted volumetric charge for new customers is determined to be $0.827 per thermo It is intended that this system development charge for new customers be applied for a 60 month period. CAPACITY FEE STUDY 18 SEPTEMBER 2007 (") » ~ ::j -<; " m m I!t c o -<; Table 9 City of Palo Alto -Gas Division Calculation of Capacity Fee -Combined with Incremental Approach Anticipated Number of Residential Customers Related to Growth and Capacity Enhancements Projected Number of New Residential Customers Through 2011 From New Construction Projected Number of New Residential Customers Through 2011 From Upgrades Total Number of Residential Customers Related to Growth and Capacity Enhancements Estimated Average Annual Usage (therms) per customer lOOper year X 5 years ____ ....;2;;..4-'-0 per year X 5 years 340 2,500 therms 500 1,200 1,700 Total Volumes Over Five-Year Period Attributable to Increased Capacity Volumes from Residential New Construction ~ II Volumes from Residential Upgrades 6,250,000 15,000,000 en m -0 iii s:: OJ m ;:0 f\J o ~ Total 'Thenns to Recover Increased Capacity Additional CIP (2007-201 I) Attributable to Capacity Related Projects Base Unit Charge System Development Charge to Upgraded Customers Credit for Base Equity Unit Credit ($Ithenn) Net Charge Applied to Upgrade Customers ($Ithenn) System Development Charge to New Customers Credit fur Base Equity to Recover from New Customers Additional Charge to New Construction Customers ($/thenn) Total Charge Applied to New Customers ($/thenn) Recovery from new customers Recovery from upgraded customers Total Recovered $ $ $ $ $ $ $ $ 21,250,000 Thenns 15,743,000 0.741 Itherm (536,536) Base Equity of$ 2236 X 240 customers (0.036) Credit for Base Equity I ( 5 years X 2500 therms X 240 customers) 0.705 Ithenn 536,536 0.086 Credit fur Base Equity I ( 5 years X 2500 therms X 100 customers) 0.827 Ithenn 5,166,830 10,576,170 15,743,000 ~ -0 » o ~ " m m (f) CAPACITY FEES Gas Capacity Fee Comparisons At the request of the City, Black & Veatch conducted a survey of comparable utilities to establish a range of gas capacity fees charged. We can find no instance where a gas utility (municipal or investor­ owned) has a system development charge. In many instances, gas utilities have a line extension policy, similar to the City's existing policy. These policies typically require customers to pay an adQitional fee for increasing its service line capacity from 2-inch to a larger size, or increasing the size of its meter or for extending the distribution sys~em in excess of a nominal length. In any event, these line extension policies are intended to offset increased cost directly incurred. In addition, most line extension policies provide for the partial reimbursement of the developer or builder if within a set period extended facilities are used to connect other customers. CAPACITY FEE STUDY 20 SEPTEMBER 2007