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1997-04-16
. .. _,J ,:;; u111Ca of the Secreta,_ '~nty S~r,it_ation Ois~ic~s) ~ / ;U ots) f;o/; ~ s:;; h, ~ !/; 10 / County Sanitation Districts of Orange County, California P.O. Box 8127 • 10844 Ellis Avenue Fountain Valley, CA 92728-8127 Telephone: (714) 962-2411 ~~ 23 1997 By a MINUTES OF FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE Wednesday. April 16. 1997. 5:30 P.M. A meeting of the Finance, Administration and Human Resources Committee of the County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 and 14 of Orange County, California was held on Wednesday, April 16, 1997, at 5:30 p.m., at the Districts' Administrative Offices. ROLL CALL The roll was called and a quorum declared present, as follows: Committee Directors Present: John J. Collins, Joint Chair Jan Debay Barry Denes Norman Z. Eckenrode Mark A. Murphy Thomas Saltarelli William G. Steiner Peer Swan, Vice Joint Chair Committee Directors Absent : George Brown, Chair Mark Schwing Other Directors Present: Burnie Dunlap Pat McGuigan Margie Rice Sheldon S. Singer Charles E. Sylvia Hank Wedaa Staff Present: Donald F. McIntyre, General Manager Blake P. Anderson, Assistant General Manager Judith A. Wilson, Assistant General Manager Ed Hodges, Director of General Services Admin. Bob Ooten, Director of Operations & Maintenance Mike Peterman, Director of Human Resources Gary Streed, Director of Finance Michelle Tuchman, Director of Communications Chris Dahl, Information Technology Manager Steve Kozak, Financial Manager Mike White, Controller Doug Stewart, Engineering Manager Jim Herberg, Engineering Planning Supervisor Lenora Crane, Committee Secretary Others Present: Tom Woodruff, General Counsel Ed Zacherl, Asst. Director of Finance, Anaheim Mark Tomich, City of Irvine APPOINTMENT OF A CHAIR PRO TEM Director John Collins (JC) announced he was asked to chair tonight's meeting by FAHR Committee Chair George Brown who was unable to attend the meeting. Since the FAHR Committee does not have a Chair Pro Tern, the Committee will elect one at its next regular meeting. PUBLIC COMMENTS No comments were made. Minutes of Finance, Admir. .1d Human Resources Committee Page 2 Apri19, 1997 Chair Collins requested that each Director briefly review the information placed before them prior to staff reporting on item 97-20. He particularly requested they review the Proposed Annual Sewer Service User Fees increases for their own Districts and the Staff Report which included a narrative of the financial health of each District. General Manager Don McIntyre announced that he faxed a memo to all Board Members today regarding AB 694 -Pringle which could have serious impacts to special district revenues. The bill was supposed to be heard today by the Assembly Local Government Committee, and was passed over to Wednesday, April 23. Don advised that if any Director wanted a copy of the bill and his memo, Michelle Tuchman has copies available for them. ACTION ITEMS 1. FAHR97-20: 1997-98 SEWER SERVICE USER FEES (All Districts): The Directors approved the philosophy of Scenario "C" at the FAHR Committee Meeting of April 9, 1997. The Committee directed staff to return in one week with a proposal that included smooth and gradual fee adjustments, provided five years for individual Districts to comply with the Districts' internal accumulated funds policy, allowed total expenditures to exceed current revenues, if necessary, and included a capital financing program. COMMITTEE DISCUSSION: Finance Director Gary Streed presented a brief overview of what was included in the agenda package and gave a slide presentation which included: A review of cash flow assumptions, the Districts' financial history, the increased cost of service, CSDOC's funding policy, a review of all Districts' Accumulated funds, and the Joint Works Capital Improvement Outlay. He also reviewed how the Districts compared to bench marking surveys made by other agencies. Mr. Streed reviewed the Districts' overall cost performance and goals and discussed what can go wrong if all of the Districts do not approve sewer service user fee increases. The Committee discussed the funding needs of Districts 1 and 11, the serious impact on the other Districts if any of the Districts do not approve fee increases, and what a stabilization fund really is. Discussion took place regarding District 13's fee history, the impact on rates when the Districts move to consolidation, and what effect recovery of bankruptcy funds might have on cash flow projections. Discussion also took place regarding getting the good news out to the news media about how well the Districts' compare to other sewer agencies. Chair Collins advised there would not be a District-by-District vote on recommendations made this evening. A District-by-District vote will be called for at the full Joint Boards Meeting to be held on Wednesday, April 23. Tonight, only the FAHR Committee members will vote on a recommendation to the Joint Boards. Don McIntyre advised the Committee that he would be meeting with District 11 on Monday. If any other Districts or individuals wished to meet with him, he would be happy to do so. Minutes of Finance, Adr ···,)and Human Resources Committee Page 3 ApriI9, 1997 CLOSED SESSION Director Debay expressed interest in knowing how much sewer damage, if any, was created by the Northridge earthquake, and requested that staff find out if this information is available. Prior to the motion, Director Steiner recommended that the Committee consider making a recommendation for fee increases to extend only for a five-year period. MOTION: It was moved, seconded, and unanimously carried to recommend that the Joint Boards approve the proposed Sewer Service User Fees as developed by staff in the assumptions to F.Y. 2001-2002 (a five-year period). Chair Collins stated that traditionally he is asked what the role of a Board is and what the role of staff is. A Board is a policy making body and staff is to carry out the policies and directives of the Board. Chair Collins said he could not think of too many exercises that fulfilled the traditional and expected roles of a Board and staff that he has seen with this particular project on fee schedules. He stated that we have met several times, there has been excellent dialog between the Directors and staff, expanding beyond the FAHR Committee to the Joint Boards. The Directors have given direction to staff, and staff has accommodated these directions and have come back with good suggestions. The product in front us now is a better product because of the cooperation between the staff and the Board. Director Steiner felt that the item discussed this evening is a good piece of staff work with a well defended position. It is a reasonable and plausible approach. Many Directors may be worried about fee increases, but Director Steiner felt it is just good government to maintain the integrity of the Sanitation Districts and for the residents of the communities we serve. Director McGuigan explained her Districts' concerns being so close to the County seat, and being an older community with lower assessed values and fewer capital expansion projects. Upon questioning by Director Singer, staff reviewed the process that will be needed to be undertaken once the full Boards act on this item next week. Chair Collins advised the Directors that Michelle Tuchman informed him during the meeting that there have been notifications made to the press regarding the concepts and ideas of the RAC and PAC Committees which are comprised of members of the public, consisting of commercial business owners and home owners. Director Swan requested that staff place an item on the agenda for the next meeting regarding doing a study on replacement of Districts' facilities. There was no Closed Session. Minutes of Finance, Admir 1d Human Resources Committee Page 4 April 9, 1997 OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF ANY There were none. MATTERS WHICH A DIRECTOR WOULD LIKE STAFF TO REPORT ON AT A SUBSEQUENT MEETING There were none. MATTERS WHICH A DIRECTOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT Study on replacement of Districts' facilities. FUTURE MEETlNG DATES The next Finance, Administration and Human Resources Committee Meeting is scheduled for Wednesday, May 14, 1997, at 5:30 p.m. ADJOURNMENT The meeting was adjourned at 6:45 p.m. Submitted by: ~~ Finance, Administration and Human Resources Committee Secretary H:\WP .OTA \FIN\221 O\CRANE\FPC.MTG\FAHR.97\APR\4-16MIN.97 STATE OF CALIFORNIA ) ) ss. COUNTY OF ORANGE ) Pursuant to California Government Code Section 54954.2, I hereby certify that the Notice and the Agenda for the Finance, Administration and Human Resources meeting held on April 16, 1997, was duly posted for public inspection in the main lobby of the Districts' offices on April 10, 1997. Posted: By: IN WITNESS WHEREOF, I have hereunto set my hand this 16th day of April 1997. Signature Penny Kyle, Secretary f ea~ f the Boards of Directors of County Sanitation Districts Nos. 1, 2 3, 5, 6, 7, 11, 13 & 14 of Orange County, California H:\WP .DT A\FIN\221 O\CRANE\FPC.MTG\FAHR.97\APR\CERTP04-.97 , . ..,_ April 10, 1997 DISTRIBUTION FAHR COMMITTEE MEETING PACKAGE Full Agenda Package Committee 13 & Mailing List Donald F. McIntyre 1 Blake P. Anderson 1 Judith A. Wilson 1 Brad Cagle 1 Gail Cain 1 Corina Chaudhry 1 Dan Dillon 1 Marc Dubois 1 Linda Eisman 1 Jeff Esber 1 Ed Hodges 1 Steve Kozak 1 Penny Kyfe 2 David Ludwin 1 Greg Mathews 1 Chris Dahl '1 1 Bob Ooten 1 Mike Peterman 1 Gary Streed 1 Michelle Tuchman 1 Terri Josway 1 Dan Tunnicliff (H.R.) 1 Nancy Wheatley 1 Mike White 1 Lenora Crane 1 File 1 Extras 6 Notice, Agenda, Mins., Etc. 10 Posting 1 Jean Tappan (include Mins) 1 Angela Holden 1 Frankie Woodside 1 Patricia Magnante 1 Janet Gray 1 Fawn Elizondo 1 Debra Lecuna 1 Guard Shack (Ed Hodges) 1 Extras 3 (3-hole punched) (3-hole punched) (3-hole punched) (3-hole punched) Ron Zenk, Dist. 14 Treasurer's Report Only le H :\WP .DT A IFIN\221 O\C RAN EIFPC.MTGIDISTLST.97 phone: (714) 862-241 1 mail'ing address: P.O. ao~ 8127 Riunta1n Valley, CA 82729'8127 ~tl'~et add J'eSs: 1084l4 l;llfs Ave('lue- Founta1n Valley, CA 92708-701 8 Member Agencies • Cities A.t:tahelm Brea B~ene Park Cypr,ess Fount;afn Valley l=u/lercon Huntington BeaelT lmt7ne La Ht1brt1 La Palma Los 11/amltos Newport Besoh Orange. Pleaentia. Sanliii MB Sea/E@ch StanCOFI Tustin Villa Par/< Yormr Lmda Co1:1nty of Orange Sanillary, Orscy,rc1=s Costa Mesa Garden Gteve Midway Cicy Wafer Dlst,nicts Irvine Rem;;h ) /\ COUNTY \..,,-\NITATION DISTRICTS OF •RA, ,,GE COUNTY, CALIFORNIA April 10, 1997 NOTICE OF SPECIAL MEETING FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE COUNTY SANITATION DISTRICTS NOS. 1, 2, 3, 5, 6, 7, 11, 13 AND 14 OF ORANGE COUNTY, CALIFORNIA WEDNESDAY. APRIL 16. 1997 -5:30 P.M. DISTRICTS' ADMINISTRATIVE OFFICES 10844 ELLIS AVENUE FOUNTAIN VALLEY, CALIFORNIA 92708 A special meeting of the Finance, Administration and Human Resources Committee of the Joint Boards of Directors of County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 and 14 of Orange County, California, will be held at the above location, time and date. A Public Wastewater and Environmental Management Agency Committed to Protecting the Environment Since 1954 FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE TENTATIVELY SCHEDULED MEETING DATES FAHR Committee Joint Board Month Meetings Meetings April April 16, 1997 April 23, 1997 May May 14, 1997 May 28, 1997 June June 11, 1997 June 25, 1997 July July 9, 1997 July 30, 1997 August August 13, 1997 August 27, 1997 September September 10, 1997 September 24, 1997 October October 8, 1997 October 22, 1997 November November 12, 1997 November 19, 1997 December December 10, 1997 December 17, 1997 January January 14, 1998 January 28, 1998 February February 11 , 1998 February 25, 1998 March March 11, 1998 March 25, 1998 April April 8, 1998 April 22, 1998 ROLL CALL FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE MEETING DATE: APRIL 16, 1997 COMMITTEE MEMBERS GEORGE BROWN (Chair) ................................................. . JOHN J. COLLINS (JC) ...................................................... . JAN DEBAY ......................................•................................... BARRY DENES ....................... , .......................................... . NORMAN ECKENRODE ................................................... . MARK MURPHY .................................................................. . THOMAS SALTARELLI ..................................................... . MARK SCHWING ............................................................... . WILLIAM STEINER ............................................................. . PEER SWAN (VJC) ............................................................ . STAFF DON MCINTYRE, General Manager ................................... . BLAKE ANDERSON, Asst. Gen'I. Mgr. -Ops .................... . JUDITH WILSON, Asst. Gen'I. Mgr. -Admin ...................... . ED HODGES, Director of Gen'I. Srvs. Admin ...................... . DAVID LUDWIN, Director of Engineering ........................... . BOB OOTEN, Director of Operations & Maintenance ......... . MIKE PETERMAN, Director of Human Resources ............. . GARY STREED, Director of Finance .................................. . MICHELLE TUCHMAN, Director of Communications ......... . NANCY WHEATLEY, Director of Tech. Srvs ...................... . STEVE KOZAK, Financial Manager .................................... . MIKE WHITE, Controller ...................................................... . GREG MATHEWS, Principal Administrative Analyst... ....... . MARC DUBOIS, Contracts/Purchasing Manager ................ . LINDA EISMAN, Training Manager ..................................... . CHRIS DAHL, Information Technology Manager ................. . NICK ARHONTES, Maintenance Manager .........•................. TERRI JOSWAY, Safety & Emergency Response Mgr LENORA CRANE, Committee Secretary ......................•....... OTHERS TOM WOODRUFF, General Counsel... ........................... . RUSS PATTON, MOU Consultant... ................................ . c: Penny Kyle D.Lecuna --- TIME: 5:30 P .M. ADJOURN: P.M. I' AGENDA SPECIAL MEETING OF THE FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE ROLL CALL COUNTY SANITATION DISTRICTS NOS. 1, 2, 3, 5, 6, 7, 11, 13AND 14 OF ORANGE COUNTY, CALIFORNIA WEDNESDAY, APRIL 16, 1997 AT 5:30 P.M. ADMINISTRATIVE OFFICES 10844 Ellis Avenue Fountain Valley, California 92708 APPOINTMENT OF CHAIR PRO TEM, IF NECE2SSARY AGENDA In accordance with the requirements of California Government Code Section 54954.2, this agenda has been posted in the main lobby of the Districts' Administrative Offices not less than 72 hours prior to the meeting date and time above. All written materials relating to each agenda item are available for public inspection in the Office of the Board Secretary. In the event any matter not listed on this agenda is proposed to be submitted to the Committee for discussion and/or action, it will be done in compliance with Section 54954.2(b) as an emergency item or that there is a need to take immediate action which need came to the attention of the Committee subsequent to the posting of the agenda, or as set forth on a supplemental agenda posted in the manner as above, not less than 72 hours prior to the meeting date. PUBLIC COMMENTS All persons wishing to address the Finance, Administration and Human Resources Committee on specific agenda items or matters of general interest should do so at this time. As determined by the Chair, speakers may be deferred until the specific item is taken for discussion and remarks may be limited to five minutes. Matters of interest addressed by a member of the public and not listed on this agenda cannot have action taken by the Committee except as authorized by Section 54954.2(b). April 16, 1997 ACTION l1EMS 1. FAHR97-20: 1997-98 SEWER SERVICE USER FEES (All Districts): The Directors approved the philosophy of Scenario Cat the FAHR Committee Meeting of April 9, 1997 which is to raise user fees to balance the budget only if a District is not in compliance over time with the accumulated funds policy; the District would have 5 years to comply; and the District would borrow for the OCR Project, Phases 1 and 2. RECOMMENDED ACTION: 1. That the Committee review recommendations from staff to increase user fees in the spirit of Scenario C, and render an opinion regarding user fee increases on a District-by-District basis. CLOSEb SESSION i During the course of conducting the business set forth on this agenda as a regular meeting of the!· ! Committee, the Chair may convene the Committee in closed session to consider matters of ! 1 pending real estate negotiations, pending or potential litigation, or personnel matters, pursuant to 1 ;Government Code Sections 54956.8, 54956.9, 54957 or 54957.6, as noted. ! o I . . . . j Reports relating to (a) purchase and sale of real property; (b) matters of pending or potential i litigation; ( c)· employee actions or negotiations with employee representatives; or which are [ exempt from public disclosure under the California Public Records Act, may be reviewed by the ! l Committee during a permitted closed session and are not available for public inspection. At such l l time as final actions are taken by the Committee on any of these subjects, the minutes will reflect 1 l all .req_uired _disclosures of information .......... -....................................................................... ·-····••uu••·······-···j (a) Convene in closed session. (b) Reconvene in regular session. (c) Consideration of action, if any, on matters considered in closed session. (d) Report on discussion taken in closed session, as required. OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF ANY MATTERS WHICH A DIRECTOR WOULD LIKE STAFF TO REPORT ON AT A SUBSEQUENT MEETING MA_TTERS WHICH A DIRECTOR'MAY WISH TO PLACE 10N A FU1URE AGBNDA FOR ACTION AND STAFF REPORT .FUTURE MEETING -DATES The next regular meeting of the Finance, Administration and Human Resources Committee Meeting is scheduled for May 14, 1997. 2 April 16, 1997 NOTICE TO COMMITTEE MEMBERS If you have any questions on the agenda or wish to place any items on the agenda, Committee members should contact the Committee Chair or Secretary ten days in advance of the Committee meeting. Committee Chair: Comm. Secretary: George Brown Lenora Crane (310) 431-2185 (714) 962-2411, Ext. 2501 (714) 962-3954 (FAX) AsstSecretary; ......................... Frankie Woodside ...... J714) 962-241_1,. Ext .. 3001 ................................ . le H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\AGDM16.97 3 "'..: v11i1,;e of the Secreta, --O~nzs~~ D~trict(s) y .o(s/ 'd b, .% JI JJJ:1-/: ; County Sanitation Districts of Orange County, California P.O. Box 8127 • 10844 Ellis Avenue Fountain Valley, CA 92728-8127 Telephone: (714) 962-2411 By APR 2 31997 MINUTES OF FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE Wednesday. April 9, 1997. 5:30 P.M. A meeting of the Finance, Administration and Human Resources Committee of the County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 and 14 of Orange County, California was held on Wednesday, April 9, 1997, at 5:30 p.m., at the Districts' Administrative Offices. ROLL CALL The roll was called and a quorum declared present, as follows: Committee Directors Present: George Brown, Chair John J. Collins, Joint Chair Jan Debay Barry Denes Norman Z. Eckenrode Mark A. Murphy Mark Schwing William G. Steiner Peer Swan, Vice Joint Chair Committee Directors Absent : Thomas Saltarelli Other Directors Present: Steve Anderson Shirley Dettloff Harry M. Dotson Burnie Dunlap Patsy Marshall Pat McGuigan Eva Miner-Bradford Chris Norby Margie Rice Sheldon S. Singer Dave Sullivan Charles E. Sylvia Hank Wedaa Staff Present: Donald F. McIntyre, General Manager Blake P. Anderson, Assistant General Manager Judith A. Wilson, Assistant General Manager Ed Hodges, Director of General Services Admin. David Ludwin, Director of Engineering Bob Ooten, Director of Operations & Maintenance Mike Peterman, Director of Human Resources Gary Streed, Director of Finance Michelle Tuchman, Director of Communications Nancy Wheatley, Director of Technical Services Chris Dahl, Information Technology Manager Linda Eisman, Training Manager Steve Kozak, Financial Manager Mike White, Controller Doug Stewart, Engineering Manager Jim Herberg, Engineering Planning Supervisor Lenora Crane, Committee Secretary Others Present: Tom Woodruff, General Counsel Ed Zacherl, Asst. Director of Finance, Anaheim APPOINTMENT OF A CHAIR PRO TEM No appointment was necessary. Minutes of Finance, Admi. Jnd Human Resources Committee Page 2 April 9, 1997 PUBLIC COMMENTS No comments were made. APPROVAL OF MINUTES It was moved, seconded and duly carried to approve the draft minutes of the March 12, 1997, meeting of the Finance, Administration and Human Resources Committee. REPORT OF THE COMMITTEE CHAIR The Committee Chair announced that there would be a lot of material to go over and reviewed the procedures to be followed in order to allow each Director's questions and concerns to be addressed. Chair Brown also alerted the Board Members to the fact that when Proposition 218 goes into effect, any increases made in fees after this year will require a mail-out to the public. However, the notification requirement should not influence a District's decision to raise fees. If a District needs to raise fees, the process should start immediately. REPORT OF THE GENERAL MANAGER General Manager Don McIntyre had no report. REPORT OF ASSISTANT GENERAL MANAGER -ADMINISTRATION The Assistant General Manager of Administration Judy Wilson had no report. REPORT OF ASSISTANT GENERAL MANAGER -OPERATIONS The Assistant General Manager of Operations had no report. REPORT OF THE DIRECTOR OF FINANCE Finance Director Gary Streed advised the Committee that the monthly Treasurer's Report was distributed prior to the meeting in accordance with policy. A copy of the slide presentation regarding user fees was distributed to the Directors for easy reference, as was a one page table which was also included in the mail out. REPORT OF THE DIRECTOR OF HUMAN RESOURCES The Director of Human Resources had no report. REPORT OF THE DIRECTOR OF GENERAL SERVICES ADMINISTRATION The Director of General Services had no report. REPORT OF THE DIRECTOR OF COMMUNICATIONS The Director of Communications Michelle Tuchman had no report. .,-..,, Minutes of Finance, Adil, and Human Resources Committee ) I Page 3 April 9, 1997 REPORT OF GENERAL COUNSEL General Counsel had no report. CONSENT CALENDAR ITEMS (A -C) A FAHR97-22: 8. FAHR97-23: C. FAHR97-24: RECEIVE AND FILE TREASURER'S REPORT FOR THE MONTH OF MARCH 1997 {All Districts): The March Treasurer's Report was handed out at the F AHR Committee meeting in accordance with the Board- approved Investment Policy, and in conformance to the Government Code requirement to have monthly reports reviewed within 30 days of month end. RECOMMENDED ACTION: Receive and file Treasurer's Report for the month of March 1997 and forward to the Joint Boards. CERTIFICATES OF PARTICIPATION {COP) REPORT {All Districts): RECOMMENDED ACTION: Receive and file this information-only item. EMPLOYMENT STATUS REPORT {All Districts): Total head count at the Districts as of March 31, 1997 RECOMMENDED ACTION: Receive and file this information-only item. MOTION NO. 1: A motion was made, seconded, and unanimously carried to move Item D (FAHR97-25), listed on the Agenda under the Consent Calendar, to the end of the meeting. MOTION NO. 2: A motion was made, seconded and unanimously carried to approve the recommended actions for items specified as A through C under "Consent Calendar." ACTION ITEMS 1. FAHR97-20: 1997-98 SEWER SERVICE USER FEES {All Districts) COMMITTEE DISCUSSION: General Manager Don McIntyre and Finance Director Gary Streed gave a slide presentation of the sewer user fee program. Don stated the Districts must raise fees because we have deferred capital improvements for some time and we cannot continue to do so and keep up with demographic growth, and the growth in the industry ahead of us. Don discussed the Districts' Budget Assumptions, operating costs and the status of the current budget with respect to the budget reserve policy. Don stated that we are making significant strides in reducing operating costs. The Districts' reserve policy has been around for a decade and it is mostly driven by Board decisions that have relied on the "2020 VISION" Plan. The Districts is about to complete a new strategic plan that has been the basis of a new policy. Gary Streed discussed options that were discussed at the last FAHR Committee meeting and advised that option No. 3 to adopt a program to Minutes of Finance, Admi. .'nd Human Resources Committee Page4 April 9, 1997 increase fees in predetermined steps over time on a District-by-District basis was the recommendation of the FAHR Committee on March 12 and approved by the Board on March 26. This option was included in tonight's package, along with three scenarios or alternatives for fee adjustments. Gary Streed's slide presentation included the options and alternatives for fee increases. He reviewed the Districts' six types of budgets, sources of funds, the Sewer Service User Fees program for Single Family residences, and COP repayment sources. Mr. Streed reviewed Districts 1-14 Accumulated Funds by description, Districts 1-14 Accumulated Funds Balances by District, and Accumulated Funds vs. COP Issues. The Committee discussed Proposition 218 notification and referendum requirements; the accumulated funds policy; the status of Assembly Bill 1 which is designed to stop the Property Tax Shift by 10% increments over the next 10 years, the Strategic Plan Process, and the roles of the RAC and PAC Committees. The Committee had questions regarding income sources, unfunded annual depreciation, COP funding, Capital Improvement funding, and -the pay-as-you-go philosophy. Some Directors expressed their feeling that a special district should not be a bank where funds are accumulated. We are here to provide a service, however, we also need to protect the integrity of our operation. The Directors felt that we should relabel reserves which identify those funds which are designated for capital improvements, establish a reserves policy and approve alternative "C." The scenarios or alternatives for fee adjustments discussed were: A. Raise fees in all Districts as necessary to balance the budget to comply with accumulated funds policy, and to fund CORF and OCR projects on a pay-as-you-go basis. B. Same as above except borrow for the OCR project. C. Raise fees to balance budget only if a District is not in compliance with the accumulated funds policy In response to questions by the Directors, the Chair announced that a general consensus vote would be taken of all Directors present, not just the FAHR Committee members on any motions made. MOTION: It was moved, seconded, and carried by majority vote, to approve the philosophy of scenario "C, " not the numbers, to raise fees to balance the budget only if a District is not in compliance over time with the accumulated funds policy; the District would have 5 years to comply; and the District would borrow for the OCR Project. A Special Meeting of the FAHR Committee was called for by the Chair to be held on Wednesday, April 16, 1997. The intent of the meeting will be for the Committee to review recommendations from staff regarding rate increases for those Districts, where appropriate, in the spirit of Scenario C. The Committee will then render an opinion on a District-by-District basis. It Minutes of Finance, Adn.~nd Human Resources Committee Page 5 April 9, 1997 was decided that recommendations would be made in paragraph form, not spreadsheet form, so that the Directors would be able to clearly explain the recommendations to their constituents. 2. FAHR97-25: PROFESSIONAL CONSULTING AGREEMENT WITH THOMAS M. DAWES (All Districts): The Director of Engineering requested approval of a Professional Services Agreement providing professional engineering services for the completion of the Strategic Plan. COMM[TTEE DISCUSSION: Discussion took place regarding compensation for Mr. Dawes and the effect the waiver of the errors and omissions insurance clause would have on the Districts' legal rights. It was determined that Mr. Dawes would serve in the capacity of Project Manager and would not be responsible for engineering design, construction or inspection. MOTION NO. 1: It was moved, seconded and approved with a vote of 4 Ayes, and 2 Nays to: 1) Approve a waiver to Resolution 95-105, Article XLIV, Section 99, to retain Thomas M. Dawes as a professional consultant; 2) Approve a Professional consulting Agreement with Thomas M. Dawes providing professional engineering services for the completion of the Strategic Plan, not to exceed 1,000 hours over a period of 18 months, at an hourly rate of $85 per hour, in an amount not to exceed $85,000; MOTION NO. 2: It was moved seconded and approved with a vote of 4 Ayes and 2 Nays to: 1) Approve a waiver to Resolution 90-43, Policies and Procedures, Section 7b(7) requiring $25,000 of errors and omissions insurance. INFORMATIONAL PRESENTATIONS None. CLOSED SESSION There was no Closed Session. OTHER BUSrNESS, COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF ANY There were none. MATTERS WHICH A DIRECTOR WOULD LIKE STAFF TO REPORT ON AT A SUBSEQUENT MEETING There were none. MATTERS WHICH A DIRECTOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT There were none. Minutes of Finance, Admh .hd Human Resources Committee Page6 April 9, 1997 FUTURE MEETING DATES The next Finance, Administration and Human Resources Committee Meeting is scheduled for Wednesday, April 16, 1997, at 5:30 p.m. ADJOURNMENT The meeting was adjourned at 7:42 p.m. ~~ Lenora Crane Finance, Administration and Human Resources Committee Secretary H:\WP .DTA\FIN\221 0\CRANE\FPC.MTG\FAHR.97\APR\4MIN.97 STATE OF CALIFORNIA ) ) ss. COUNTY OF ORANGE ) Pursuant to California Government Code Section 54954.2, I hereby certify that the Notice and the Agenda for the Finance, Administration and Human Resources meeting held on April 9, 1997, was duly posted for public inspection in the main lobby of the Districts' offices on April 3, 1997. Posted: By: IN WITNESS WHEREOF, I have hereunto set my hand this 9th day of April 1997. Penny Kyle, Secretary each of the Boards of Directors of County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 & 14 of Orange County, California ~3 ~~--~-----' 1997, 6 ,'~ A.M6v ~·~P--- H :\WP .DTA\FIN\221 O\CRANE\FPC.MTG\FAHR.97\APR\CERTP004.97 April 3, 1997 DISTRIBUTION FAHR COMMITTEE MEETING PACKAGE Full Agenda Package Committee 13 & Mailing List Donald F. McIntyre 1 Blake P. Anderson 1 Judith A. Wilson 1 Brad Cagle 1 Gail Cain 1 Corina Chaudhry 1 Dan Dillon 1 Marc Dubois 1 Linda Eisman 1 Jeff Esber 1 Ed Hodges 1 Steve Kozak 1 Penny Kyle 2 David Ludwin 1 Greg Mathews 1 Chris Dahl 1 Bob Ooten 1 Mike Peterman 1 Gary Streed 1 Michelle Tuchman 1 Terri Josway 1 Dan Tunnicliff (H.R.) 1 Nancy Wheatley 1 Mike White 1 Lenora Crane 1 File 1 Extras 6 Notice, Agenda, Mins., Etc. 10 Posting 1 Jean Tappan (include Mins) 1 Angela Holden 1 Frankie Woodside 1 Patricia Magnante 1 Janet Gray 1 Fawn Elizondo 1 Debra Lecuna 1 Guard Shack (Ed Hodges) 1 Extras 3 (3-hole punched) (3-hole punched) (3-hole punched) (3-hole punched) Ron Zenk, Dist. 14 Treasurer's Report Only le H:\WP .DTA\FIN\221 0\CRANE\FPC.MTG\DISTLST.97 phone: (714) 962-2411 mailing adclress: RO. Box 8127 Four,ta1Ji Valley, CA 92728-8127 street address: 10844 Elli;:; Avenue Fbur,t;aln Vallei CA 9271JB-701 B Member Aeencies ~ ·~ C COUNTY '---~NITATION DISTRICTS OF ORJ-.. .GE COUNTY, ALIFORNIA April 3, 1997 Dear Board Member: Pursuant to our discussion during the March 26 Board meeting, I invite you to attend the Finance, Administration and Human Resources Committee meeting on Wednesday, April 9. A discussion of the 1997-98 sewer service user fees is the sole agenda item. The meeting will begin at 5:30 p.m. and dinner will be served. Please RSVP by Monday, April 7, to Debra Lecuna, Communications Department Executive Assistant, on extension 2051 . • I look forward to seeing you on April 9. Cities Anaheim Brea Buena Park Gyf;lress Founcain Valley F)Jl/er;l!ln Hun~ng/;pl'I Beach Irvine J.:a Habra La Palma Los A/amftos Newport liJeBWJ (}range Pfec.en/iia Santa Ana S1;Jal Beach Stcinton T!lat:in Villa Par/I. YcrbaJinr;fe County ot Orange Sanitary Districts Co$!iB NJeS.il Garden Srove M ltiwey 0jty Weter Districts lrvfne RaflCD John J. Collins Chair, Joint Boards of Directors JC:dl H:IWP.DTA IADMIN\2190\TUCHMAN\JNTCHAIR\497FAHR.WPD A Public Wastewater and Environmental Management Agency Committed to Protecting the Environment Since 1954 phone: (714] 862·2411 msllfn_g ar(dress: P.O. Box 8127 Riunta n VelJ.i!y, eA 82728-812-7 ~et address: 10844 Ellis Avenue Fount;aln Valley, CA 82709-7018 Memb·e Agenales • Citi!IS Anaheim Br.ea Bus11a Part Cypress FounliSin Vil//ey Full~rr.on H1mtington Beach Irvine L'a Habra La Palma Los Atem,rns fl!elilpOf• Beaah Grange Placentia Santis Ana Seat BB{Jc{I Stiantan Tuslfin l't,/ta'Park Yorba lmda County of Orang_e Sanitary Olstrlcts Cosli8 Mesa Garden Grove M/dwa}' CillY Wa~el' Oistriots Irvine Renell ~ ~ COUNTY \,.. JNITATION DISTRICTS OF ORJ-.. .GE COUNTY, CALIFORNIA April 3 1997 NOTICE OF MEETING FINANCE. ADMINISTRATION AND HUMAN RESOURCES COMMITTEE COUNTY SANITATION DISTRICTS NOS.1, 2, 3, 5, 6, 7, 11, 13 AND 14 OF ORANGE COUNTY, CALIFORNIA WEDNESDAY. APRIL 9, 1997 -5:30 P.M. DISTRICTS' ADMINISTRATIVE OFFICES 10844 ELLIS AVENUE FOUNTAIN VALLEY, CALIFORNIA 92708 BOARDROOM A regular meeting of the Finance, Administration and Human Resources Committee of the Joint Boards of Directors of County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 and 14 of Orange County, California, will be held at the above location, time and date. A Public Wastewater and Environmental Management Agency Committed to Protecting the Environment Since 1954 FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE TENTATIVELY SCHEDULED MEETING DATES FAHR Committee Joint Board Month Meetings Meetings April April 9, 1997 April 23, 1997 May May 14, 1997 May 28, 1997 June June 11, 1997 June 25, 1997 July July 9, 1997 July 30, 1997 August August 13, 1997 August 27, 1997 September September 10, 1997 September 24, 1997 October October 8, 1997 October 22, 1997 November November 12, 1997 November 19, 1997 December December 10, 1997 December 17, 1997 January January 14, 1998 January 28, 1998 February February 11, 1998 February 25, 1998 March March 11, 1998 March 25, 1998 April April 8, 1998 April 22, 1998 ROLL CALL FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE MEETING DATE: APRIL 9, 1997 COMMITTEE MEMBERS GEORGE BROWN (Chair) ..............•................................... JOHN J. COLLINS (JC) ...........................................•........... JAN DEBAY ......................................................................... . BARRY DENES .................................................................. . NORMAN ECKENRODE ................................................... . MARK MURPHY .................................................................. . THOMAS SALTARELLI .................................................... .. MARK SCHWING ............................................................... . WILLIAM STEINER ............................................................. . PEER SWAN (VJC) ............................................................ . STAFF DON MCINTYRE, General Manager ................................... . BLAKE ANDERSON, Asst. Gen'I. Mgr. -Ops .................... . JUDITH WILSON, Asst. Gen'I. Mgr. -Admln ...................... . ED HODGES, Director of Gen'I. Srvs. Admin ...................... . DAVID LUDWIN, Director of Engineering ........................... . BOB OOTEN, Director of Operations & Maintenance ......... . MIKE PETERMAN, Director of Human Resources ............. . GARY STREED, Director of Finance .................................. . MICHELLE TUCHMAN, Director of Communications ......... . NANCY WHEATLEY, Director of Tech. Srvs ...................... . STEVE KOZAK, Financial Manager ................................... .. MIKE WHITE, Controller....................................................... __ _ GREG MATHEWS, Principal Administrative Analyst.. ....... .. MARC DUBOIS, Contracts/Purchasing Manager ................ . LINDA EISMAN, Training Manager .................................... .. CHRIS DAHL, Information Technology Manager ................ .. NICK ARHONTES, Maintenance Manager .......................... . TERRI JOSWAY, Safety & Emergency Response Mgr LENORA CRANE, Committee Secretary ............................. . OTHERS TOM WOODRUFF, General Counsel.. ............................ . RUSS PATTON, MOU Consultant... ................................ . c: Penny Kyle D. Lecuna TIME: 5:30 p.M. ADJOURN: _ __.__P=.M=. AGENDA REGULAR MEETING OF THE FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE ROLL CALL COUNTY SANITATION DISTRICTS NOS. 1, 2, 3, 5, 6, 7, 11, 13 AND 14 OF ORANGE COUNTY, CALIFORNIA WEDNESDAY, APRIL 9, 1997 AT 5:30 P.M. ADMINISTRATIVE OFFICES 10844 Ellis Avenue Fountain Valley, California 92708 APPOl~TMENT OF CHAIR PRO TEM, IE NECESSARY AGENDA In accordance with the requirements of California Government Code Section 54954.2, this agenda has been pested in the main lobby of.the Districts' Administrative Offices not less than 72 hours prior to the meeting date and time above. All written, materials relating to each agenda item are available for public inspection in the Office of the Jjoard Secretary. In the event any matter not listed on this agenda is proposed to be submitted to the Committee for .discussion and/~r aciien, it will be qor,re in compliance with Section 54954.2(b) as an emergency item or that there is a need to take immediate action which need oame to the attention of the Committee-subsequent to the posting of the agenda, or as set fortl:l on a supplemental agenda posted in the manner as above, not less ·than 72 hours prior to the meeting date. -PUBLIC COMMENTS All persons wishing t0 address the Finance. Administration an-d Human Res0urces Committee Cilfl specific agenda items or matters of general interest shquld do so at this time. As determinee by the Chair. speakers may be deferred un~il the specific item is taken fQr discussion and remarks may be limited to five minutes. Matters of interest addressed by a member of the public and not listed on this agenda cannot have action taken by the Committee except as authorized by Section 54954.2(b). April 9, 1997 RECEIVE. FILE ANQ APPROVE MINUTES OF PREVIQUS MEETING Recammended Action: Receive, file and approve draft minutes of the March 12, 1997, Finance, Administration and Human Resources Committee meeting. REPORT OF COMMITTEI; €HAIR . RE PORT OF GENERAL MANAGER REPOfU OF ASSISTANI G6NERAL MANAGER -ADMINISTRATION R'EPORT OE ASS'ISTANT GEN'EAAL MANAGER -O'PERA not:iis REPORT OF DIRECTOR OF FINANCE REPORT O'F DIRECTOR OF HUMAN RESOURCES R'EPORT .OF DIRECTOR .OF GENEAAt. SERVICES ADMINISTRATION REPORT OF DIBECTOR OF COMMUNICATIONS REPORT OF GENERAL COUNSEL ,CONSENT CALENDAR ITEMS '·-·-···---·------------------............................ .-...... , ........................................................................................................................................................................................................................... , All matters placed on the consent calendar are considered as not requiring discussion or further explanation and unless any particular item is requested to be removed from the consent calendar by a : Director, staff member or member of the public in attendance, there will be no separate discussion of these items. All items on the consent calendar will be enacted by one action approving all motions, and casting a unanimous ballot for resolutions included on the consent calendar. All items removed from the consent calendar shall be considered in the regular order of business. Members of the public who wish to remove an item from the consent calendar shall, upon recognition by the chair, state their name, address and designate by number the item to be removed from the consent calendar. , The Chair will determine H any items are to be deleted from the consent calendar. :' . . , ..... -······• .. ·-.................................. -....... -.. -.................................. · ···--.. --............ , ; ........... -·--.. ·•' .............................................................. -..................................................................... , A. FAHR97-22: RECEIVE AND FILE TREASURER'S REPORT FOR THE MONTH OF MARCH 1997 (All Districts): The March Treasurer's Report will be handed out at the FAHR Committee meeting in accordance with the Board-approved Investment Policy, and in conformance to the Government Code requirement to have monthly reports reviewed within 30 days of month end. RECOMMENDED ACTION: Receive and file Treasurer's Report for the month of March 1997 and forward to the Joint Boards. 2 April 9, 1997 CONSENT CALENDAR ITE-MS CONTD. 8. FAHR97-23: CERTIFICATES OF PARTICIPATION (COP) REPORT (All Districts) RECOMMENDED ACTION: Receive and file this infonnation-only item. C. FAHR97-24: EMPLOYMENT STATUS REPORT (All Districts): Total head count at the Districts as of March 31, 1997. RECOMMENDED ACTION: Receive and file this infonnation-only item. D. FAHR97-25: PROFESSIONAL CONSULTING AGREEMENT WITH THOMAS M. DAWES (AU Districts): The Director of Engine~ring requests approval of a Prafessional Serviees Agreement providing professional engineering services for the completion of the Strategic Plan. RECOMMENDED ACTION: 1) Apprav:e a WqiWer t.0 Resolution 95..,105, Article XLIV, Sectior:i 99, to retain Tflomas M. Dawes as a professional consultant; 2) Approve a Professional consulting Agreement with Thomas M. Dawes providing professional engineering services for the completion of the Strategic Plan, not to exceed 1,000 hours over a period of 18 months, at an hour1y rate of $85 per hour, in an amount not to exceed $85,000. END OF CONSENT CALENDAR Consideration of items deleted from Consent Calendar, if any. Consideration of one motion to approve all agenda items appearing on the Consent Calendar not specifically removed from same. ACTION ITEM'S 1. FAHR97-20: 1997-98 SEWER SERVICE USER FEES (All Districts): RECOMMENDED ACTION: Recommend Alternative C to the individual District Boards of Directors for consideration at their April 23 meeting: The scenarios or alternatives for fee adjustments are: A. Raise fees in all Districts as necessary to balance the budget to comply with accumulated funds policy, and to fund CORF and OCR projects on a pay-as-you-go basis. 8. Same as above except borrow for the OCR project. C. Raise fees to balance budget only if a District is not in compliance with the accumulated funds policy. (Don McIntyre, Judy Wilson, Gary Streed -25 minutes) 3 April 9, 1997 INFORMATldNAL PRESENTATIONS None. Cl.!OSED SESSION 1 During the course of conducting the business set forth on thi~ agenda as a ~egular meeting of the · Committee, the Chair may convene the Committee in closed session to consider matters of pending real estate negotiations, pending or potential litigation, or personnel matters, pursuant to Government Code Sections 54956.8, 54956.9, 54957 or 54957.6, as noted. Reports relating to {a) purchase and sale of real property; {b) matters of pending or potential litigation; {c) employee actions or negotiations with employee representatives; or which are j exempt from public disclosure under the California Public Records Act, may be reviewed by the ~ i Committee during a permitted closed session and are not available for public inspection. At such l l time as final actions are taken by the Committee on any of these subjects, the minutes will reflect i l all .reqµired .discl0sures _of information ............................................................................................................. l {a) Convene in closed session. {b) Reconvene in regular session. {c) Consideration of action, if any, on matters considered in closed session. {d) Report on discussion taken in closed session, as required. OTHER BUSINESS, COMMUNICATIONS OR SUPPLEMENTAL ~GENOA ITEMS. IF ANY MATTERS WHICH A DIRECTOR WOULD LIKE STAFF TO REPORT ON AT A SUBSEQUENT MEETING MATTERS WHICH A PIRECtOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT FUifURE MEETING DATES The next Finance, Administration and Human Resources Committee Meeting is scheduled for May 14, 1997. NOTICE TO COMMITrEE MEMBERS ····••·•···········--·-···········--................. _ .. _ .. _ ............... , ........................................... _,,, ............................................................................................ _ ................................................... . ! If you have any questions on the agenda or wish to place any items on the agenda, Committee ! l members should contact the Committee Chair or Secretary ten days in advance of the : 1 Committee meeting. 1 Committee Chair: George Brown .-{310) 431-2185 l Comm. Secretary: Lenora Crane {714) 962-2411, Ext. 2501 . {714) 962-3954 {FAX) . [Asst. Comm_ .. s _ecrc~tary:_ .................................... Frankie.WQodside ..... (714) 962-2411,. Ext .. 3001 ...... .i le H:\WP .DTAIFIN\221 O\CRANEIFPC.MTGIFAHR.97\APR\AGENDA4.97 4 APPROVAL OF MI.NUTES ; OMTS: PDC: FAHR: 04109197 EXEC: STEER: JT.BDS: ALL AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: AGEN'---\ ITEM TRANSMITTAL CONTACT FOR INFORMATION 2210, Gary G. Streed, Ext. 2500 Division No., Name, and Extension RECEIVE AND FILE DRAFT FINANCE, ADMINISTRATION AND HUMAN RESOURCES COMMITTEE MINUTES FOR THE MEETING HELD MARCH 12, 1997 {All Districts) Recommended Action(s): 1. Receive and file draft Finance, Administration and Human Resources Committee minutes for the meeting held March 12, 1997. CEQA REVIEW: Project is Exempt: NOT APPLICABLE Date Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on _ and Notice of Detennination filed on _ CURRENT BUDGET/COST INFORMATION TOTAL BUDGETED AMT.: $ SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET INFORMATION First Year in Budget: Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST INFORMATION CURRENT YEAR BUDGET AMOUNT NIA ORIGINAL BUDGET TOTAL NIA ORIGINAL BID, PO, CONTRACT AMOUNT NIA WILL PROJECT REQUIRE ADDITIONAL PERSONNEL? NO If YES, state number: _ Permanent _ Limited Tenn Revised 01 /141117 H:\WP .DTA \FIN\221 0\CRANE\FPC.MTG\FAHR.97\APR\AITMIN04.97 DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: NIA CURRENT YEAR- TO-DATE EXPENDITURES NIA PREVIOUS BUDGET CHANGES NIA CHANGE ORDERS, FUNDS PREV. APPROVED NIA YEAR-TO-DATE BUDGET BALANCE NIA BUDGET CHANGE THISAIT NIA AMOUNT REQUESTED THIS AIT NIA REVISED BUDGET TOTAL (Total Budget plus Transfers) N/A REVISED TOTAL PROJECT BUDGET $0.00 AMENDED PROJECT AMOUNT $0.00 REQUIRES BOARD POLICY ACTION? NOT APPLICABLE If YES, explain in ADDITIONAL INFORMATION section Page 1 of2 CONCURRENCES: ATTACHMENTS T< ~1FNDA (List) To Committee: 1. Draft Minutes of FAHR Committee held 3/1'2/97. To Jt. Bds.: 1. Signature Date Assistant General Manager (Or Designee) ADDITIONAL INFORMATION (Background and/or Summary) Attached is a draft of the Finance, Administration and Human Resources meeting minutes of March 12, 1997. These minutes were submitted to the Joint Boards at their March 26, 1997 meeting. GGS:lc c: Department Head AGM-Administration AGM-Operations General Manager RIMsed 01/14197 H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\AITMIN04.97 Page 2 of2 DRAFT MINUTES OF FINANCE, County Sanitation Districts of Orange County, California P.O. Box 8127 • 10844 Ellis Avenue Fountain Valley, CA 927'28-8127 Telephone: (714) 962-2411 ADMINISTRATION AND HUMAN RESOURCES COMMITTEE Wednesday, March 12. 1997, 5:30 P.M. A meeting of the Finance, Administration and Human Resources Committee of the County Sanitation Districts Nos. 1, 2, 3, 5, 6, 7, 11, 13 and 14 of Orange County, California was held on Wednesday, March 12, 1997, at 5:30 p.m., at the Districts' Administrative Offices. ROLL CALL The roll was called and a quorum declared present, as follows: Committee Directors Present: George Brown, Chair John J. Collins, Joint Chair Jan Debay Barry Denes Norman Eckenrode Mark Murphy Thomas Saltarelli Mark Schwing William G. Steiner Peer Swan, Vice Joint Chair Committee Directors Absent : None Other Directors Present: None Staff Present: Donald F. McIntyre, General Manager Judith A. Wilson, Assistant General Manager Ed Hodges, Director of General Services Admin. David Ludwin, Director of Engineering Mike Peterman, Director of Human Resources Gary Streed, Director of Finance Michelle Tuchman, Director of Communications Nancy Wheatley, Director of Technical Services Chris Dahl, Information Technology Manager Steve Kozak, Financial Manager Mike White, Controller Lenora Crane, Committee Secretary Others Present: Terry Andrus, General Counsel APPOINTMENT OF A CHAIR PRO TEM No appointment was necessary. PUBLIC COMMENTS No comments were made. APPROVAL OF MINUTES It was moved, seconded and duly carried to approve the draft minutes of the February 19, 1997, meeting of the Finance, Administration and Human Resources Committee. Minutes of Finance, Adm1 Jnd Human Resources Committee Page 2 March 12, 1997 REPORT OF THE COMMITTEE CHAIR The Committee Chair had no report. REPORT OF THE GENERAL MANAGER General Manager Don McIntyre reported that staff is currently involved in the 1997-98 Budget process and it is expected to be presented to the Committee on schedule. Staff is also completing a five-year staffing forecast which will be presented to the Committee next month. The staffing plan is consistent with the Districts' program to reduce staffing by 5% in the first three years and, in some cases, it goes beyond three years to four or five years. REPORT OF ASSISTANT GENERAL MANAGER -ADMINISTRATION The Assistant General Manager of Administration Judy Wilson announced that there would be no closed session tonight to discuss labor negotiations, since there was nothing to report. She advised that we are ready to sign contracts with OCEA and 501, once the contracts are in final form. Negotiations with the Supervisory/Professional group (SPMT) has made very little progress. Judy advised she, Don McIntyre and Mike Peterman will be meeting with Mark Reed, SPMT's negotiator, during the early part of next week to convey the Districts' position very clearly. It is expected that negotiations will be very difficult. Both sides are close to declaring an impasse. Mrs. Wilson responded to Committee questions that if an impasse is declared, the next logical step would be to work with a mediator rather than unilaterally implementing the contract. Since the SPMT's contract does not expire until July 1, 1997, no retroactive pay would be involved during an impasse situation. REPORT OF ASSISTANT GENERAL MANAGER -OPERATIONS The Assistant General Manager of Operations had no report. REPORT OF THE DIRECTOR OF FINANCE Finance Director Gary Streed advised the Committee that the reports before them were distributed just prior to the meeting. A one-page summary of the 1997-98 Budget Policies and Issues reflects the changes the Committee made in February. This summary was included in the February Board package. The monthly Treasurer's Report was also distributed prior to the meeting in accordance with policy. A brief report entitled "A Look at PIMCO, the Districts' External Investment Management Firm," was prepared in response to Director Sullivan's request at the February Joint Boards meeting. The reports explains the Districts' investment practice and the use of external managers, and was provided for the Committee's review prior to the Board mailing next week . Chair Brown requested that the Committee review the report and direct any questions to Gary Streed within a week Mr. Streed reported that the monthly COP monitoring report mailed to the Committee in the agenda package reflects rates at the end of February. Rates are typically at their highest at month's end and go down at the beginning of the month . Mr. Streed stated that since the mailing, rates have gone down considerably. Today rates are 1.75% and 1.85%, and are at the lowest they have been since July of last year. .~ ,~ Minutes of Finance, Adm,. dnd Human Resources Committee / Page 3 March 12, 1997 REPORT OF THE DIRECTOR OF HUMAN RESOURCES The Director of Human Resources Mike Peterman reported that the first hearing concerning the workplace investigation was scheduled to begin on Tuesday, March 11, however, it was continued until Friday, March 14. The hearings will take place at the Districts. The Human Resources Department will be moving into the new HR building this weekend. REPORT OF THE DIRECTOR OF GENERAL SERVICES ADMINISTRATION The Director of General Services Ed Hodges requested that item 2 on tonight's Agenda under "Informational Presentations,• Plant Automation Demonstration, be rescheduled to a later date. Mr. Hodges explained his staff was having technical problems with the presentation due to the limitations of the communications equipment in the Administration Building. The Committee approved Mr. Hodges' request. REPORT OF THE DIRECTOR OF COMMUNICATIONS The Director of Communications Michelle Tuchman reported that in this morning's Register, on Page 1, there was a story about lab tests conducted on a deceased dolphin that washed ashore in Huntington Beach last year. The article stated that tissue analysis of the dolphin indicated there were lower levels of toxic chemicals found than were found in samples tested in 1988, which may indicate a trend. The lab that did the1 testing was the Districts' lab. We plan to do additional testing, if there are other dead sea lions and dolphins. There have been 25 responses to our Legislator Day invitations scheduled for May 2. Tomorrow we will be calling Orange County delegation officers to see if they did receive the invitations, and to inquire if they will be attending. Mrs. Tuchman also reported that today we had our first all employee teams meeting and lunch. She advised that 77 employees representing 11 Committees attended the luncheon meeting. The purpose of the meeting was educational; to share information about what the teams are doing, to develop a network, and to look at new ways to work together for the benefit of the Districts. REPORT OF GENERAL COUNSEL General Counsel had no report. CONSENT CALENDAR ITEMS (A -C) A. FAHR97-17: RECEIVE AND FILE TREASURER'S REPORT FOR THE MONTH OF FEBRUARY 1997 (All Districts): The February Treasurer's Report was handed out at the F AHR Committee meeting in accordance with the Board- approved Investment Policy, and in conformance to the Government Code requirement to have monthly reports reviewed within 30 days of month end. RECOMMENDED ACTION: Receive and file Treasurer's Report for the month of February 1997 and forward to the Joint Boards. Minutes of Finance, Adm. .and Human Resources Committee Page4 March 12, 1997 B. FAHR97-18: C. FAHR97-19: CERTIFICATES OF PARTICIPATION {COP) REPORT {All Districts): RECOMMENDED ACTION: Receive and file this information-only item. EMPLOYMENT STATUS REPORT {All Districts): Total head count at the Districts as of February 27, 1997 RECOMMENDED ACTION: Receive and file this information-only item. MOTION: A motion was made, seconded and unanimously carried to approve recommended actions for items specified as A through C under "Consent Calendar." ACTION ITEMS 1. FAHR97-20: 1997-98 USER FEES. COMMERCIAL FEES, ANNEXATION FEES {All Districts) RECOMMENDED ACTION: This report was prepared as a discussion paper. Three options were presented: 1) No fee increase in 1997-98. 2) A small increase in 1997-98 and reconsider fees in 1998-99. 3) Adoption of a program to increase fees in predetermined steps over time. COMMITTEE DISCUSSION: The FAHR Committee discussed the advantages and disadvantages of each of the options, as well as policy issues such as accumulated funds balances, the role of the Rate Advisory Committee and the Strategic Plan process, compliance with Prop 218, and the continuing transfer of $3.5 Million of the Districts' share of property taxes to the State. MOTION: It was moved, seconded, and duly carried to recommend that the Joint Boards approve Option 3 to adopt a program to increase fees in predetermined steps over time. There were 6 votes in favor of the motion, with 4 opposed. For the record, those Directors who opposed the motion cited their concern about agreeing on a concept without having all of the facts, figures and details, as well as their concern about the issues of accumulated fund balances in some of the Districts. The Committee also directed staff to bring this item back to the FAHR Committee in April to conduct a workshop which will review District-by- District user fees, and analyses of other options, including adjusting fees so that sources and uses of funds are equal. Should the Committee decide to recommend a fee increase, the individual District Boards will need to act at their April meeting in order to meet the time line to get the proper fees on the tax bills. Minutes of Finance, Adm:.1nd Human Resources Committee ) Page 5 March 12, 1997 INFORMATIONAL PRESENTATIONS None. CLOSED SESSION The Closed Session was canceled. OTHER BUSINESS. COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS. IF ANY There were none. MATTERS WHICH A DIRECTOR WOULD UKE STAFF TO REPORT ON AT A SUBSEQUENT MEETING There were none. MATTERS WHICH A DIRECTOR MAY WISH TO PLACE ON A FUTURE AGENDA FOR ACTION AND STAFF REPORT There were none. FUTURE MEETING DATES The next Finance, Administration and Human Resources Committee Meeting is scheduled for Wednesday, April 9, 1997, at 5:30 p.m. ADJOURNMENT The meeting was adjourned at 6:55 p.m. Submitted by: ~b Finance, Administration and Human Resources Committee Secretary H:\WP .OTA\FIN\221 0\CRANE\FPC.MTG\FAHR.97\MAR\3MIN.97 0 0 z (n m z --1 0 )> r m z C )> :::c OMTS: PDC: FAHR: 04/09/97 EXEC: STEER: JT.BDS: ALL AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: ,.,--.. AGEN '\ ITEM TRANSMITTAL CONTACT FOR INFORMATION 2210, Gary G. Streed, Ext. 2500 Division No., Name, and Extension RECEIVE AND FILE CERTIFICATES OF PARTICIPATION (COP) REPORT (All Districts) Recommended Actjon(s): 1. Receive and file this information-only COP Report of the Director of Finance. CEQA REVIEW: Project is Exempt: NOT APPLICABLE Date Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on _ and Notice of Determination filed on _ CURRENT BUDGET/COST INFORMATION TOTAL BUDGETED AMT.: $ SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET INFORMATION First Year in Budget: Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST INFORMATION CURRENT YEAR BUDGET AMOUNT N/A ORIGINAL BUDGET TOTAL N/A ORIGINAL BID, PO, CONTRACT AMOUNT N/A WILL PROJECT REQUIRE ADDITIONAL PERSONNEL? NO If YES, state number: _ Permanent _ Limited Term Revised 01 /14197 H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\FAHR97.23 DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: CURRENT YEAR- TO-DATE EXPENDITURES N/A PREVIOUS BUDGET CHANGES N/A CHANGE ORDERS, FUNDS PREV. APPROVED N/A N/A YEAR-TO-DATE BUDGET BALANCE N/A BUDGET CHANGE THISAIT N/A AMOUNT REQUESTED THIS AIT N/A REVISED BUDGET TOTAL (Total Budget plus Transfeis) N/A REVISED TOTAL PROJECT BUDGET $0.00 AMENDED PROJECT AMOUNT $0.00 REQUIRES BOARD POLICY ACTION? NOT APPLICABLE If YES, explain in ADDITIONAL INFORMATION section Page 1 of2 CONCURRENCES: ATTACHMENTS Tf --~,ENDA (List) I To Committee: 1. Graph -COP Rate History Report. Date 3 -r Date ToJt. Bds.: 1. Signature Date Assistant General Manager (Or Designee) ADDmONAL INFORMATION (Background and/or Summary) Since June 1995, the daily rate COP program remarketing agents have been PaineWebber for the Series "A" and the 1993 Refunding COPs, and J.P. Morgan for the Series "C" COPs. Most fixed rate Series "B" COPs have been refunded and the 1992 Refunding COPs have always been remarketed by PaineWebber in a weekly mode. The attached graph shows the variable interest rates on each of the daily rate COPs since the last report, and the effective fixed rate for the two refunding issues which are covered by an interest rate exchange agreement commonly called a "swap." Variable rates historically rise at the end of each calendar quarter, and especially at year-end, because of business taxes and statements. The rates decline to prior levels immediately in the following month. Staff will maintain our continuous rate monitoring and ongoing dialog with the remarketing agents and rating agencies to keep the Committee fully informed about developments in the program as they occur and at each meeting. GGS:lc c: Department Head AGM-Administration A GM-Operations General Manager Revised 01/14197 H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\FAHR97.23 Page 2 of2 .... 1 :i:: "ti ;..;-C RATE(%) iil "O =ii ~ Ql iil z m C. )> 0 "' (,) .j>. 0, (1) C" z 0 0 0 0 0 0 0 '< (") 0 0 0 0 0 0 0 "Tl m 3-Jul-96 5· tG Ql ~ ::, 0 0 10-Jul-96 · .!D ;ii:; ~ 0 17-Jul-96 S;! (0 _--.J ::5 24-Jul-96 _.. ~ _.. 31-Jul-96 0 0 m )> :i:: cii 7-Aug-96 -:ii: -I io 14-Aug-96 ---.J 21-Aug-96 - 28-Aug-96 4-Sep-96 ·· + 11-Sep-96 "ti 18-Sep-96 Ql 5 · a, 25-Sep-96 ~ a, 0 C" 2-Oct-96 · C" 0 ~ 9-Oct-96 '"C + 16-Oct-96 ::c c.... 23-Oct-96 )> :u --4 s:: 30-Oct-96 m 0 (0 6-Nov-96 ::c Ql ::, -13-Nov-96 en + 20-Nov-96 -• --4 0 )> 27-Nov-96 • ~ G) en 4-Dec-96 -:E Ql ::a "O 11-Dec-96 -- t m 18-Dec-96 '"C 25-Dec-96 0 en 0 ::c 0 2-Jan-97 G> --4 a, ::, en 8-Jan-97 :E Ql 15-Jan-97 --"O 22-Jan-97 29-Jan-97 • 5-Feb-97 12-Feb-97 19-Feb-97 26-Feb-97 5-Mar-97 12-Mar-97 - 19-Mar-97 - 26-Mar-97 j Foe Bd. See. II n AGEN')\ • COMM. INFO. ITEM D COMM. ACTION ITEM ITEM • JT. BDS. CONSENT TRANSMITTAL • JT. BDS. DISCUSSION (NON-CONSENl) • PUBLIC HEARING JT. BDS. MEETING DATE JT. BOS. AGENDA ITEM NO. MEETING DATE COMM. ID. NO. DISTRICT NO. CONTACT FOR INFORMATION 1/}1f (Initials of Originator) OMTS: OMTS PDC: PDC q1-o1i FAHR: 419197 FAHR 2520, Mike Peterman, Ext. 2105 EXEC: EXEC All STEER: STEER Division No., Name, and Extension JT.BDS: AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: EMPLOYMENT STATUS REPORT: Total headcount at the Districts as of March 31, 1997 Recommended Action(s): Receive and file the Employment Status Report CEQA REVIEW: Project is Exempt: NOT APPLICABLE Date Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on_ and Notice of Determination filed on_ CURRENT BUDGET/COST CURRENT YEAR INFORMATION BUDGET AMOUNT TOTAL BUDGETED AMT.: $ NIA SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET ORIGINAL INFORMATION BUDGET TOTAL First Year in Budget: NIA Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST ORIGINAL BID, INFORMATION PO, CONTRACT AMOUNT NIA WILL PROJECT REQUIRE ADDITIONAL PERSONNEL? NO If YES, state number: _ Permanent Revised 01114197 H:\WP.DTA\HR\OPEN\497.AIT Limited Term - DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: NIA CURRENT YEAR-YEAR-TO-DATE REVISED BUDGET TO-DATE BUDGET BALANCE TOTAL EXPENDITURES (Total Budget plus Transfers) NIA NIA NIA PREVIOUS BUDGET BUDGET CHANGE REVISED TOTAL CHANGES THIS AIT PROJECT BUDGET NIA NIA $0.00 CHANGE ORDERS, AMOUNT AMENDED PROJECT FUNDS PREV. REQUESTED THIS AMOUNT APPROVED AIT NIA NIA $0.00 REQUIRES BOARD POLICY ACTION? NOT APPLICABLE If YES, explain in ADDITIONAL INFORMATION section Page 1 of2 CONCURRENCES: Signature Division Managel\Or~ignee) -1/Vl,~jo-JL •'~lfi·V\,Cv- signature Department Head (Or Designee) /,j~ W~S"-1 Signatur~ _ I Assistant 'General Manager (Or Designee) Date "3--31-Cj I Date Date ADDITIONAL INFORMATION (Background and/or Summary) ATTACHMENTS TO A~ENDA (List) To Committee: t,,,, ~n 31 , 1997 Employment Status Report To Jt Bds.: The Districts have a Full-Time Equivalent (FTE) headcount of 543.5 as of March 31, 1997. The actual body count is 553. The current FTE headcount is equivalent to a 12.9% reduction from the budgeted 624 positions. The one-month turnover rate for March, 1997 was 1.5%. There were three external hires during March, a LIMS Project Specialist, a Limited Term Construction Inspector and an Intern. Total external hires this fiscal year has been 11 (9 FTEs). The Districts are currently seeking internal or external candidates for the following replacement positions: Mechanical Engineer (0 & M), Limited Term Engineer (Construction Management), Principal Environmental Specialist (Environmental Compliance & Monitoring), Supervising Buyer (Purchasing), Senior Administrative Assistant (Board Secretary's office), and Senior Clerk (Design Engineering). MP/jb c: Department Head AGM-Administration A GM-Operations General Manager Revised 01 /14/97 H:\WP .DTA\HR\OPEN\497 .AIT Page 2 of2 Employment Status Report Run Date: 31-Mar-97 Regular Regular Total Regular Part-time Part-time Actual Vacant Total Full-time 20hours 30hours Contract Intern LOA Headcount Positions Positions 2150 -General Management Administration 6 0 0 0 0 0 6 0 6 2160 -Board Secre(ary 1 0 0 0 0 0 1 1 2 2190 -Communications 8 0 1 0 0 0 9 0 9 . Total General Management 15 0 0.75 0 0 0 16 1 17 2210 -Finance Adminlstration 4 0 0 0 0 0 4 0 4 2220 -Accounting 20 0 0 0 0 0 20 0 20 2230 -Purchasing & Warehousing 13 0 1 0 0 1 15 2 17 Total Finance 37 0 0.75 0 0 1 39 2 41 2410 -General Services Administration 6 0 0 0 1 0 7 0 7 2420 -IT Hardware Support 4 0 0 2 0 0 6 0 6 2430 -IT Software Support 8 0 0 0 0 0 8 1 9 2440 -Plant Automation Support 6 0 0 0 0 0 6 0 6 2450 -Collection Facilities Maintenance 13 0 0 0 0 0 13 18 31 2460 -Plant Facilities 38 0 0 0 0 3 41 5 46 Total General Services Admin. 75 0 0 2 0.5 3 81 24 105 2520 -Human Resources 6 2 0 0 0 0 8 0 8 2530 -Safety & Emergency Response 5 0 0 0 1 0 6 0 6 2540 -Education & Training 6 0 0 0 0 0 6 0 6 Total Human Resources 17 1 0 0 0.5 0 20 0 20 3410 -Operations & Maintenance Adm in. 14 0 0 1 3 0 18 4 22 3420 -0 & M Scheduling 4 0 0 0 0 0 4 2 6 3430 -Plant Operations 1 35 0 0 0 0 2 37 5 42 3440 -Plant Operations 2 43 0 0 0 0 0 43 11 54 3450 -Mechanical O & M 52 0 0 0 0 0 52 10 62 3460 -Electrical O & M 26 0 0 0 0 0 26 1 27 3470 -Instrumentation O & M 31 0 0 0 0 1 32 1 33 3490 -Central Generation Operations 13 0 0 0 0 0 13 0 13 Total Operations & Maintenance 218 0 0 0.25 1.5 3 225 34 259 3510 -Technical Services Administration 3 0 0 0 3 0 6 3 9 3550 -Environmental Complianoe & Monitoring 18 0 0 2 0 1 21 1 22 3580 -Environmental Sciences Laboratory 33 2 2 0 0 0 37 0 37 3590 -Source Control 39 0 0 0 0 0 39 1 40 Total Technical Services 93 1 1.5 2 1.5 1 103 5 108 3710 -Engineering Administration 2 0 0 0 0 0 2 0 2 3720 -Design Engineering 23 0 1 0 2 0 26 1 27 3730 -Engineering Planning 4 0 0 0 0 0 4 1 5 3790 -Construction Management 31 0 0 5 1 0 37 3 40 Total Engineering 60 0 0.75 5 1.5 0 69 5 74 Total Staffing 515 2 3.75 9.25 5.5 8 553 71 624 H:lexcel.etalhr\open\empdiv.xls Total FTE Count 543.51 PDC: FAHR: 04/09/97 EXEC: STEER: JT.BDS: 04/23/97 All AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: ~ AGEN[ ITEM TRANSMITTAL CONTACT FOR INFORMATION 3710, David Ludwin, xSOOO Division No., Name, and Extension PROFESSIONAL CONSUL TING AGREEMENT WITH THOMAS M. DAWES (All Districts). The Director of Engineering requests approval of a Professional Services Agreement providing professional engineering services for the completion of the Strategic Plan. Recommended Action(s): 1) Approve a waiver to Resolution 95-105, Article XLIV, Section 99, to retain Thomas M. Dawes as a professional consultant, 2) Approve a Professional Consulting Agreement with Thomas M. Dawes providing professional engineering services for the completion of the Strategic Plan, not to exceed 1,000 hours over a period of 18 months, at an hourly rate of $85 per hour, in an amount not to exceed $85,000. CEQA REVIEW: Project is Exempt: NOT APPLICABLE Date Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on _ and Notice of Determination filed on_ CURRENT BUDGET/COST INFORMATION TOTAL BUDGETED AMT.: $ SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET INFORMATION First Year in Budget: Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST INFORMATION CURRENT YEAR BUDGET AMOUNT N/A ORIGINAL BUDGET TOTAL N/A ORIGINAL BID, PO, CONTRACT AMOUNT N/A WILL PROJECT REQUIRE ADDITIONAL PERSONNEL? NO YES If YES, state number: _ Permanent _ Limited Term Revised 01 /14197 H:\WP.DTA\ENG\3710\LUDWIN\REPORTS\DAWES.AIT DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: N/A CURRENT YEAR- TO-DATE EXPENDITURES N/A PREVIOUS BUDGET CHANGES N/A CHANGE ORDERS, FUNDS PREV. APPROVED N/A YEAR-TO-DATE BUDGET BALANCE N/A BUDGET CHANGE THISAIT N/A AMOUNT REQUESTED THIS AIT $85,000.00 REVISED BUDGET TOTAL (Total Budget plus Transfers) N/A REVISED TOTAL PROJECT BUDGET $0.00 AMENDED PROJECT AMOUNT $85,000.00 REQUIRES BOARD POLICY ACTION? YES NO NOT APPLICABLE If YES, explain in ADDITIONAL INFORMATION section Page 1 of2 CONCURRENCES: ATTACHMENTS TO I !DA (List) To Committee: 1. Date To Jt. Bds.: 1. ,gnat re Date Assistant General Manager (Or Designee) ADDITIONAL INFORMATION (Background and/or Summary) The Districts' Human Resource Policy states that, "If any former employee commences doing business wherein the employee, his/her spouse or members of his/her immediate family are sole proprietors, or majority or controlling shareholders or owners of a corporation, partnership or other business entity, such business shall not be retained as an independent contractor or consultant to provide service directly to the Districts for a period of one year after leaving Districts' employment. Thomas Dawes, a long-time employee of the Districts, retired from the Districts effective March 28, 1997. Prior to his retirement, he has served as the Director of Engineering, and most recently, the Project Manager for the Districts' new Strategic Plan. It is essential that we maintain Mr. Dawes' involvement with the project to assure that the project's continuity and schedule are maintained and that his knowledge and insights are incorporated intci the adopted Plan. DAL:gc c: Department Head A GM-Administration A GM-Operations General Manager Revised 01/14/97 H:\WP .OTA \ENG\371 0\LUDWIN\REPORTS\DAWES.AIT Page 2 of2 )> 0 ~ -0 z ---1 m i: C/J, \ PDC: FAHR: 4/09/97 EXEC: STEER: JT.BDS: 4/2.3/97 ALL AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: 1997-98 SEWER SERVICE USER FEES (All Districts) Recommended Action(s): ,-- AGEN ·~ ITEM TRANSMITTAL CONTACT FOR INFORMATION 2210, Gary G. Streed, Ext. 2500 Division No., Name, and Extension Recommend Alternative C to the individual District Boards of Directors for consideration at their April 23 meeting: The scenarios or alternatives for fee adjustments are: A. Raise fees in all Districts as necessary to balance the budget to comply with accumulated funds policy, and to fund CORF and OCR projects on a pay-as-you-go basis. B. Same as above except borrow for the OCR project. C. Raise fees to balance budget only if a District is not in compliance with the accumulated funds policy. CEQA REVIEW: Project is Exempt: NOT APPLICABLE Date Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on _ and Notice of Determination filed on _ CURRENT BUDGET/COST INFORMATION TOTAL BUDGETED AMT.: N/A SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET INFORMATION First Year in Budget: Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST INFORMATION Revised 01/14197 CURRENT YEAR BUDGET AMOUNT NIA ORIGINAL BUDGET TOTAL ORIGINAL BID, PO, CONTRACT AMOUNT H:\WP. OTA \FIN\221 0\CRAN E\FPC.MTG\F AHR.97\APR\F AHR97 .20 DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: CURRENT YEAR- TO-DATE EXPENDITURES NIA PREVIOUS BUDGET CHANGES CHANGE ORDERS, FUNDS PREY. APPROVED YEAR-TO-DATE REVISED BUDGET BUDGET BALANCE TOTAL (Total Budget plus Transfers) N/A N/A BUDGET CHANGE REVISED TOTAL THISAIT PROJECT BUDGET $0.00 AMOUNT AMENDED PROJECT REQUESTED THIS AMOUNT AIT $0.00 Page 1 of 4 WILL PROJECT REQUIRE ADDITIONAL p· llNNEL? NO REQUIRES BOARD ICY ACTION? NO If YES, state number: _ Permanent .,ited Term If YES, explain In AD.. .)NAL INFORMATION section CONCURRENCES: ATTACHMENTS TO AGENDA (List) To Committee: 1. Comparison of Annual Sewer Service User Fees Date 2. Previously Adopted Supplemental User Fees 3. All Districts Summary Cash Flow 4-/3 97 Date 4. Summary Financial Information 5. Components of Annual Sewer Service Use Fees 6. All Districts Summary of Accumulated Funds and COP Ratios 7. Accumulated Funds Policy 8. General Manager's Budget Message 9. Slide Presentation Signature Date 10. 3/12/97 AIT and Staff Report Assistant General Manager (Or Designee) ToJt. Bds.: ADDITIONAL INFORMATION (Background and/or Summary) At the February 19 FAHR Committee meeting, some of the Directors questioned yet another deferral of a sewer service user fee increase, as fees have not been increased since 1992-93. There was concern that accumulated cash balances would again decrease as annual needs again exceed annual revenues, and that it might be more advisable to phase in an increase in fees over two years, rather than to have a large increase in 1998-99 at the completion of the Strategic Plan. After considerable review and discussion, the Committee directed staff to return with more information regarding sewer service user fees and options for fee adjustments. At the March meeting, the Committee reviewed a written staff report (enclosed), and an oral presentation (slide copies enclosed) explaining sewer service charge history and prospects for the future. After considerable discussion, the Committee directed staff to prepare summary background data to support a phased increase in fees so that total income becomes equal to total expenses and outlays over the next few years. The Joint Boards ratified this action at their March 26 meeting. The Joint Chair also invited all interested Directors to attend the April 9 FAHR meeting. Enclosed with this report are sets of spreadsheets to help explain the basic scenarios or alternatives for fee adjustments: A. Raise fees in all Districts as necessary to balance the budget to comply with accumulated funds policy, and to fund CORF and OCR projects on a pay-as-you-go basis. B. Same as above except borrow for the OCR project. C. Raise fees to balance budget only if a District is not in compliance with the accumulated funds policy. Each of the scenarios is supported by summary information for all of the Districts and for each of the Districts as follows: Revised 01/14197 • Comparison of Annual Sewer Service User Fees shows on one page the annual fee for each District under each of the scenarios for the years from 1996-97 through 2005-06. • Previously Adopted Supplemental User Fees shows the history of residential fees since inception. • All Districts Summary Cash Flow by fund for the 10-year planning period. One of these has been prepared for each scenario by summarizing a similar report for each District. This summary shows the total projection for Joint Works operating expenses (line 12), the average annual sewer service fee (line 21), the Joint Works Capital Improvement Program (line 40), and new borrowing (line 69), as well as total accumulated funds (line 90-99). The accumulated funds policy was described on pages 9 and 10 of the staff report and has been reprinted from the 1996-97 budget and enclosed. Page 2 of 4 H:\WP. DTA \FIN\221 0\CRAN E\FPC.MTG\F AHR.97\APR\F AHR97 .20 • i ,.,--._ • Components of Anm >ewer Service Use Fees for each District l ~cal year. This schedule shows the change to the current year annual fee attributable to balancing the budget, the OCR project, accelerated CORF projects for OCR, and additional operating expenses, if any. • All Districts Summary of Accumulated Funds and COP Ratios shows the year-end accumulated funds by category for each of the Districts, the financial ratios required of COP agreements, and the annual sewer service user fee. • Accumulated Funds Policy has been reprinted from the 1996-97 budget for the Directors' reference. • General Managers' Budget Message has also been reprinted from the 1996-97 budget as background to the discussion. There are three sets of each of these documents which have been color coded for ease of reference and discussion: A. fink: B. ~: C. White: Alternative A (Pink) Raise fees to balance budget Borrow for OCR Maintain funds policy Under this alternative all Districts except Districts 5 and 13 raise fees next year an average of 25% with a range from 15% to 83%. The largest rate increases for 1997-98 are for Districts 1 and 11 at 50% and $42 for District 1 and 83% and $50 for District 11. (District 11 has not increased fees since 1991-92.) However, these same increases are projected for these two Districts in each alternative. Total Sewer Service Fees generated by this alternative is $83,489,000. This is an increase of $19,996,000 from the current year. The overriding premise of this alternative is to balance the budgets as quickly as possible. Indeed, by 1998-99, only two Districts have revenues significantly lower than total operating, capital and debt service needs. For 1997-98, total District requirements exceed revenues by only $4,878,000. The second major premise of this alternative is that our share of the OCR Project with the Orange County Water Districts (OCWD) will be funded on a pay-as-you-go basis. The enclosures labeled "Components of Annual Sewer Service User Fees" show the impact of this assumption for each District for each year. Impacts are minor for 1997-98 and 1998-99, but increase to approximately $23 per year in 1999-2000. Alternative B (Green) The assumptions for this alternative are the same as for Alternative A, except that the OCR Project is funded through borrowing for 1999-00, 2000-01 and 2001-02, for a total financing of $106,950,000. Borrowing eliminates the need to increase fees dramatically in any one year to meet capital improvement program needs. Instead, the costs are spread over time to the future users and beneficiaries of the improvements. The model assumes fixed rate borrowing at 7.5% for 25 years. If the borrowing were completed on a variable rate basis for 4%, the annual debt service costs would decrease approximately 25%. Of course, while initial annual rates are lower under this alternative, later rates are higher as the interest must be paid over 25 years on the financing. The indMdual District annual fees are the same as under Alternative A for 1997-98 and 1998-99. However, for 1999-2000, the annual fee is lower in every district except District 13. Districts 13 and 14 are not projected to participate in any future financings because of their unique financial situations. The average annual rate over the 10-year planning period for this alternative is $96.09. This is nearly $4.50 less than the average for Alternative A. Revised 01/1.-i17 Page 3 of 4 H:\WP .DTA\FIN\221 0\CRANE\FPC.MTG\FAHR.97\APR\FAHR97.20 Alternative c (White) This alternative is a combination or compromise of the two approaches to rate setting. While Alternatives A and B are primarily governed by a goal of balancing revenues and requirements, this alternative introduces a moderating factor for funds previously accumulated in accordance with Board policy. In this case, fees are not raised if a District is already in full compliance or near to compliance. In these cases requirements are allowed to exceed revenues resulting in a reduction in accumulated funds. The current accumulated policy has been reprinted from the 1996-97 budget for the Directors' review. The total accumulated funds for each District is shown on each of the spreadsheets enclosed, and the breakdown by category for each District for each year is shown on the final spreadsheet titled, "All Districts Accumulated Funds and COP Ratios." It is important to note that the policy was implemented with an annual capital improvement program of $100,000,000, while the current interim program has been reduced to approximately $50,000,000. This reduction has resulted in a $50,000,000 decrease in our accumulated funds target. Additionally, no funds are currently set aside to fund depreciation. That is, no capital replacement fund has been established. Replacements and rehabilitation are currently funded from current revenues and user fees. The annual unfunded depreciation has been shown on the "Summary Financial Information" spreadsheets in the event the Directors wish to discuss the policy. Fully funded depreciation would require approximately $33,273,000 to be set aside each year. This would be an additional $39 on the average annual user fee. This alternative requires rate increases for 1997-98 in Districts 1 and 11 . District 7 could ease into an increase required in 1998-99 with a $1 O or 20% increase. The District 1 increase required is $42 or 50%, while District 11 needs $50 or 83%, just as in the other alternatives. Overall, the average increase is nearly 11 % or $8 per year, with no increase in five Districts. The average annual fee over the 10 years is $91.68, the lowest of the alternatives. This alternative takes until 2000-01 for all of the Districts to balance their budgets. Over that time, the total accumulated funds will decline to $330,412,500. This is a reduction of $51,688,000 from the beginning of this year, or 14%. staff Recommendation Staff recommends the FAHR Committee recommend Alternative C to the individual District Boards of Directors for consideration at their April 23 meeting. GGS:lc H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\FAHR97.20 Attachments c: Department Head AGM-Administration AGM-Operations General Manager Revi&ed 01/14197 H:\WP .DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\FAHR97.20 Page 4 of 4 4/3/97 8:00AM Comparison of Annual Sewer Service User Fees Single Family Residence Rate Fees Shown In Red Are An Increase From The Prior Year Fees Shown In Green Are A Decrease From The Prior Year A: Raise Fees To Balance In 5 Yr Max, No New Borrowing, Funding Compliance W/in 5 Yrs, OCR Phase I Oistcict 1996-9Z 199Z-98 1998-99 1999-2QQQ 2QQQ-Q1 2QQ1-Q2 2QQ2-Q3 2QQ3-04 2Q04-Q5 2QQ5-Q6 1 $83.24 $125.00 $160.00 $210.00 $260.00 $260.00 $200.00 $150.00 $150.00 $150.00 2 71.52 90.00 100.00 120.00 140.00 110.00 71.52 71.52 71.52 71.52 3 73.89 85.00 95.00 110.00 125.00 100.00 75.00 75.00 75.00 80.00 5 96.75 96.75 96.75 96.75 110.00 100.00 70.00 70.00 75.00 80.00 6 76.47 90.00 110.00 120.00 120.00 120.00 115.00 110.00 105.00 105.00 7 50.09 75.00 95.00 105.00 115.00 100.00 75.00 75.00 75.00 75.00 11 60.00 110.00 150.00 160.00 165.00 165.00 150.00 140.00 140.00 140.00 13 100.00 100.00 90.00 90.00 90.00 90.00 90.00 85.00 75.00 75.00 B: Balance W/ln 5 Yrs, Borrow Only For OCR, Pay As You Go Capital Plan, Funding Compliance W/ln 5 Yrs Distdct 1996-9Z 199Z-98 1998-99 1999-2QQQ 2QQQ-Q1 2QQ1-Q2 2QQ2-Q3 2QQ3-04 2Q04-Q5 2QQ5-Q6 1 $83.24 $125.00 $160.00 $205.00 $220.00 $220.00 $160.00 $160.00 $160.00 $175.00 2 71.52 90.00 95.00 100.00 105.00 100.00 85.00 85.00 85.00 85.00 3 73.89 85.00 95.00 90.00 80.00 80.00 80.00 80.00 85.00 95.00 5 96.75 96.75 96.75 60.00 60.00 60.00 70.00 75.00 85.00 95.00 6 76.47 90.00 110.00 90.00 90.00 95.00 100.00 105.00 110.00 115.00 7 50.09 75.00 95.00 95.00 90.00 80.00 80.00 70.00 80.00 85.00 11 60.00 110.00 150.00 130.00 130.00 130.00 145.00 150.00 150.00 155.00 13 100.00 100.00 90.00 90.00 90.00 90.00 90.00 85.00 75.00 75.00 C: Raise Fees To Balance Only If Not In Funding Compliance, 5 Yr To Comply, Borrow For OCR Phase I & II Distcict 1996-92 1992-98 1998-99 1999-2QQQ 2QQQ-Q1 2QQ1-Q2 2QQ2-Q3 2QQ3-Q4 2QQ4-Q5 2QQ5-Q6 1 $83.24 $125.00 $160.00 $205.00 $220.00 $220.00 $160.00 $160.00 $160.00 $160.00 2 71.52 71.52 75.00 85.00 95.00 95.00 95.00 85.00 80.00 75.00 3 73.89 73.89 80.00 85.00 85.00 85.00 85.00 85.00 85.00 85.00 5 96.75 96.75 90.00 80.00 80.00 80.00 80.00 75.00 75.00 75.00 6 76.47 76.47 80.00 80.00 85.00 90.00 105.00 105.00 105.00 105.00 7 50.09 60.00 70.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 11 60.00 110.00 140.00 140.00 135.00 135.00 135.00 140.00 145.00 145.00 13 100.00 100.00 90.00 80.00 75.00 75.00 75.00 75.00 75.00 75.00 Cf_consS Fee summary USE_HIST.XLS Previously Adopted Supplemental User Fees 84-85* 85-86 86-87 87-88 88-89 ANNUAL SFR FEES 26.40 26.40 26.40 26.40 34.32 2 3 5 26.40 26.40 26.40 26.40 26.40 6 26.40 26.40 29.04 31 .68 38.02 7 11 26.40 13 70.00 70.00 70.00 78.40 • Rates Unchanged from year of implementation: Dist 1: 1984, Dist 5: 1982, Dist 6: 1983, Dist 13: 1985 % CHANGE FROM PRIOR YEAR 1 2 3 5 6 7 11 13 USE HIST.XLS 7:50 PM 0.00% 0.00% 0.00% 0.00% 30.00% 10.00% 9.09% 20.01% 0.00% 0.00% 12.00% 89-90 45.00 30.36 45.00 49.00 40.00 78.40 31.12% 70.45% 28.88% 51.52% 0.00% 90-91 91-92 92-93 • 93-94 94-95 95-96 96-97 55.00 75.00 83.24 83.24 83.24 83.24 83.24 55.00 60.00 71 .52 71 .52 71.52 71.52 71.52 50.00 60.00 73.89 73.89 73.89 73.89 73.89 55.00 75.00 96.75 96.75 96.75 96.75 96.75 55.00 65.00 76.47 76.47 76.47 76.47 76.47 40.00 50.09 50.09 50.09 50.09 50.09 50.00 60.00 60.00 60.00 60.00 60.00 60.00 95.00 100.00 100.00 100.00 100.00 100.00 100.00 • Rates were originally adopted equal to 1991-92 but increased in response to State tax confiscation 22.22% 36.36% 10.99% 0.00% 0.00% 0.00% 0.00% 9.09% 19.20% 0.00% 0.00% 0.00% 0.00% 64.69% 20.00% 23.15% 0.00% 0.00% 0.00% 0.00% 22 .22% 36.36% 29.00% 0.00% 0.00% 0.00% 0.00% 12.24% 18.18% 17.65% 0.00% 0.00% 0.00% 0.00% 25.23% 0.00% 0.00% 0.00% 0.00% 25.00% 20.00% 0.00% 0.00% 0.00% 0.00% 0.00% 21 .17% 5.26% 0.00% 0.00% 0.00% 0.00% 0.00% 3/21/97 Joint Works Capital Costs Projects per 1996-97 budget Sh?· .. of OCR project @ OCWD c:' 'Ojects to meet OCR needs AdJ _,c;-97 for accelerated projects Total CORF Requirements Joint Works Operating & Mice Current Costs + 2% Anni Adj Addi Secondary For OCR needs Total JO Requirements 96-97 51,822,000 Estimated Impact of OCR Project On Annual Cash Flow Projections 1996-97 Through 2006-07 97-98 98-99 99-00 00-01 01-02 02-03 50,000,000 48,000,000 49,000,000 47,285,000 36,538,000 36,538,000 750,000 1,500,000 20,000,000 45,000,000 35,000,000 10,000,000 (14,500,000) (15,000,000) (3,500,000) (10,000,000) (15,000,000) (12,000,000) - 14,500,000 16,300,000 3,700,000 10_,00.0_,00_0 15,000,000 12,000,000 - 51,822,000 52,050,000 49,700,000 69,000;Q00 92,285,000 71,538,000 46,538,000 03-04 04-05 05-06 36,538,000 36,538,000 36,538,000 15,000,000 -(12,350,000) (18,813,000) -12,350,000 18,813,000 36,538,000 36,538,000 51,538,000 47,700,000 47,000,000 47,941,000 48,900,000 49,877,000 50,874,000 51,893,000 52,931,000 53,990,000 55,070,000 47,700,000 47,000,000 4:i.,9~'1,,QO'O 48~900',000 49,877,000 50,874,000 51,893,000 52,931,000 53,990,000 55,070,000 OCR related Capital and O&M costs from above Share of OCR project 750,000 1,500,000 20,000,000 45,000,000 35,000,000 10,000,000 -15,000,000 CSD_projects to meet OCR needs (14,500,000) (15,000,000) (3,500,000) (10,000,000) (15,000,000) (12,000,000) -(12,350,000) (18,813,000) Lf SD accelerated projects A6~ .,econdary For OCR needs 14,500,000 16,300,000 3,700,000 10,000,000 15,000,000 12,000,000 12,350,000 18,813,000 Total OCR related add'I costs 2,050,000 1,700,000 20,000,000 45,000,000 35,000,000 10,000,000 -15,000,000 EstdOCRcostsperyearperEDU 2.41 2.00 23.53 52.94 41.18 11.76 17.65 5:16 PM Total 428,797,000 127,250,000 (101,163,000) 102,6631000 557,547-;,00,0 506,176,000 506, 176,-,00_0 127,250,000 (101,163,000) 102,663,000 128,750,000 151.47 OCR_CF1A.XLS c:\97 _budg ·-- ( C 4/2/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 7:20 PM Page 1 Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Through 2005-2006 LINE 1 OPERA TING FUND 2 Funds Carried Over From Last Year 3 REVENUE 4 Share of 1 % Tax Allocation 5 Fees: Industrial Waste 6 User Fees 7 Interest & Miscellaneous Income 8 Other Revenue 9 TOTAL REVENUE 10 TOTAL AVAILABLE FUNDING 11 EXPENDITURES 12 Share of Joint Works M & 0 13 Collection System M & 0 and Other Oper. 14 COP Service/Trsf to COP Fund 15 TOTAL EXPENDITURES 16 Reserves & Carry-Over to Next Year 17 Next Year's Dry Period Funding Requirements 18 20% Contingency Funds (excl COP service) 19 Portion of Self Ins Funds, Surplus or (Deficit) 20 USER FEE DAT A 21 Single Family Residence User Fee 22 SFR Fee From 2020 Vision Masterplan 23 Number of Equivalent Dwelling Units 24 Estimated User Fees, Excludes IRWD CF _CONS5.XLW Estimated 1996-97 175,289,000 0 5,806,000 63,493,000 10,422,000 750,000 80,471,000 255,760,000 47,700,000 10,348,500 15,175,500 73,224,000 182,536,000 29,027,000 11,609,000 141 ,900,000 $71.38 $113.37 849,680 60,652,000 Preliminary 1997-98 182,536,000 0 6,678,000 83,489,000 10,794,000 (35,900,000) 65,061,000 247,597,000 47,000,000 10,003,000 2,559,500 59,562,500 188,034,500 28,504,000 11,399,000 148; 131 ,500 $91.04 $125.52 851,700 77,539,000 Preliminary 1998-99 188,034,500 0 7,680,000 92,159,000 11,041,000 (46, 150,000) 64,730,000 252, 764,5JDO 47,941,000 10,523,000 3,263,500 61,717,500 191,047,000 29,235,000 11,693,000 150,11 9,000 $106.14 $146.13 854,155 90,659,000 Preliminary 1999-2000 191,.047,000 0 8,832,000 107,780,000 11,107,000 (66,150,000) 61 ,569,000 252,616,000 48,900,000 10,230,000 3,236,750 62,366,750 190,249,250 29,567,000 11,827,000 148,855,250 $123.87 $154.16 857,195 106, 180,000 CF _SUM1 Preliminary 2000-2001 190,249,250 0 10,157,000 123,058,000 11,087,000 (B0~550,0001 63,752,000 254,001 ,250 49,877,000 10,487,000 3,302,000 63,666,000 190,335,250 30,185,000 12,073,000 148,077,250 $141.21 $176.71 860,820 121,558,000 5-Year Total 1996-2001 175,289,000 0 39,153,000 469,979,000 54,451,000 (228,000,000) 335,583,000 510,872,000 241,418,000 51,591,500 27,527,250 320,536,750 190,335,250 30,185,000 12,073,000 148,077 ,,250 5-Year Total 2001-2006 190,335,250 0 78,764,000 422,226,000 69,331,000 (164,890,000) 405,431,000 595,766,250 294,756,000 60,831,000 19,021,250 374,608,250 221, 15B,OOO 41,700,000 16,679,000 162,779,000, $87.43 $220.38 887,970 77,638,000 10-Year Total 1996-2006 175,289,000 0 117,917,000 892,205,000 123,782,000 (392,890,000) 741 ,014.000 916,303,000 536,174,000 112,422,500 46,548,500 695,145,000 221,158,000 41,700,000 16,679,000 162,HS,000 LINE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 21 22 23 24 c:\exceldta\97 _budg 4/2/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow Fiscal Year 1996-97 Through 2005-2006 LINE 25 CAPITAL FUND(S) 26 Funds Carried Over From Last Year 27 REVENUE 28 Construction Grants 29 Fees: Connection 30 Industrial Waste 30 User Fees 3 2 Sale of Capacity Rights 33 Annexation Fees 34 Interest & Miscellaneous Income 35 Transfer Proceeds from COP Fund 36 Other Revenue 37 TOTAL REVENUE 38 TOTAL AVAILABLE FUNDING 39 EXPENDITURES 40 Share of Joint Works Treatment Plant 41 District Collection System 42 Other 43 TOTAL EXPENDITURES 44 Funds to Carry Over to Next Year 45 Share of Capital Improvement Funds 46 Share of Environmental Requirements 47 Capital Share of Self Ins Funds 48 Single Family Residence Connection Fee 49 Number of New Equivalent Dwelling Units 50 Estimated Connection Fee Income CF _CONS5.XLW 1996-97 155,816,000 0 4,686,000 0 2,000,000 1,090,000 0 7,761,000 0 10,719,500 26,256,500 182,072,500 51,822,000 7,815,000 11 ,809,000 71 ,446,000 110,626,500 46,551 ,000 4.498,000 59,577,500 $2,360 2,020 4,767,000 1'997-98 110,626,500 0 5,784,000 0 3,055,000 1,090,000 0 6,181 ,000 3,713,500 35,900.000 55,723,500 166,350,000 52,050,000 11,717,000 1,000 ,000 64,767,000 101,583,000 45,093,000 4,143,000 52,347,000 $2,480 2,455 6,088,000 7:20 PM Page2 Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No Ne 1998-99 101,583,000 0 7,510,000 0 3,005,000 1,090,000 0 5,909,000 3,501,250 46, 150·.ooo 67,165,250 168,748,250 49,700,000 16,758,000 1,000,000 67 ,-458,000 101,290,250 45,575,000 4,150,000 51,565,250 $2,600 3,040 7,904,000 1999-2000 101,290,250 0 9,404,000 0 4,100,000 1,090,000 0 5,984,000 2,816,250 66,160,000 89.5.44,250 190,834,500 68,998,000 16,675,500 1,000,000 86,673,500 104,161,000 47,120,000 4,500,000 52,541 ,000 $2,730 3,625 9,898,000 CF_SUM1 2000-2001 104.161 ,000 0 12,160,000 0 5,600,000 1,090,000 0 6,150,000 2,790,500 80,550,000 108,340,500 21 2,501,500 92,285,000 12,220,000 1,000,000 105,505,000 106,996,500 50,000,000 5,000,000 51 ,996,500 $2,870 4,460 12,801 ,000 5-Year Total i 996--200'1 155,816,000 0 39,544,000 0 17,760,000 5,450,000 0 31,985,000 12,821,500 239.469,500 347,030,000 502.846,000 314,855,000 65,185,500 15,809,000 395,849,500 106,996,500 50,000,000 5,000,000 51,996,500 5-Year Total 2001-2006 106,996,500 0 91,248,000 0 13,950,000 5,450,000 0 31,468,000 12,849,500 164,890,000 319,855,500 426,852,000 242,690,000 69,376,000 5,000,000 317,066,000 109,786,000 50,000,000 5,000,000 54,786,000 $3,660 6,085 $22,272,000 Page 2 10-Year Total 1996-2006 155,816,000 0 130,792,000 0 31 ,710,000 10,900,000 0 63,453,000 25,671 ,000 404,359,500 666,885,500 822,701,500 557,545,000 134,561,500 20,809,000 71.2,9 15,500 109,786,000 50,000,000 5,000,000 54,786,000 LINE 25 26 27 28 29 30 30 32 33 34 35 36 37 38 39 40 41 42 43 44 48 49 50 c:\exceldta\97 _budg ... ( '- I \.. 4/2/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow Fiscal Year 1996-97 Through 2005-2006 LINE 1996-97 51 BOND FUND(S) 52 Funds Carried Over From Last Year 28,000 53 REVENUE 54 Tax Levy 10,000 55 Interest & Miscellaneous Income 2,000 56 Other Income 0 57 TOTAL REVENUE 12,000 58 TOTAL AVAILABLE FUNDING 40,000 59 EXPENDITURES 60 Bond Principal & Interest 16,000 61 Transfer to Capital Facilities 0 62 TOTAL EXPENDITURES 16,00-0 63 Funds to Carry Over to Next Year 24,000 64 Next Year's Dry Period Funding Requirements 24,000 65 Fund Balance or (Deficit) 0 66 COP FUNDS 67 Funds Carried Over From Last Year 50,967,000 68 REVENUE 69 New Borrowing 0 70 Share of 1 % Tax Allocation 30,617,000 71 Transfer COP Service From Operating Fund 15,175,500 72 Interest & Other 2,890,000 73 Total Revenue 48,682,500 74 TOTAL AVAILABLE FUNDING 99,649,500 75 EXPENDITURES 76 Project Cost Transfers to Capital Facilities Fund 0 77 Costs of Issuance 0 78 COP Service 35,973,000 79 Other 0 80 Total Expenditures 35,973,000 81 Reserves & Carry-over to Next Year 63,676,500 82 Required Debt Service Reserves 32,982,000 "Dry Period" Debt Service Funds 26,981,00_0 83 Fund Balance 3,71 3,500 CF _CONS5.XLW 1997-98 24,000 7,000 1,000 0 8,000 32,00,0, 16,000 0 16,,000 16;00_0 16,000 0 63,676;500 0 30,617,000 2,559,500 3,703,000 36,879,500 100,556,000 3,713,500 0 34,491,000 0 38,204,o00 62,35,1,600 32,982,000 25,868,,250 3,501,250 7:20 PM Page3 Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No Ne 1998-99 1999-2000 2000-2001 16,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,Q00 0 0 16,000 0 0 0 0 0 16,000 0 0 0 0 0 0 0 0 0 0 0 62,351 ,500 61 ,744,750 61 ,741 ,250 0 0 0 30,617,000 30,617,000 30,617,000 3,253,500 3,236,750 3,302,000 3,619,0_00 3,fi:8"4,000 3,58b,000 37,4,89,500 37,437,750 37,4SS,0.00 99,841 ,000 99,182,500 99,240,250 3,501,250 2,816,250 2,790,500 0 0 0 34,595,000 34,625,000 34,738,000 0 0 0 38,096,250 37,441,250 37,528,500 61 ,7"44,750 61,741,250 61 ,711,750 32,982,000 32,982,000 32,982,000 25,946,500 25,968,750 25,054;000 2,81 6,250 2,790,500 2,67 5,750 CF_SUM1 5-Year Total 5-Year Total 1996-2001 2001-2006 28,000 0 17,000 0 3,000 0 0 0 20,000 0 48,000 0 48,000 0 0 0 48,000 0 0 0 0 0 0 0 50,967,000 61,711,750 0 0 153,085,000 153,085,000 27,527,250 19,021,250 17,376,000 17,855,000 197,988,250 189,961,250 248,955,250 251,673,000 12,821,500 12,849,500 0 0 174,422,000 175,508,000 0 0 187,243,500 188,357,500 61,711,750 63,315,500 32,982,000 32,982,000 26,054,000 26,602,500 2,675,750 3,731,000 Page 3 10-Year Total 1996-2006 28,000 17,000 3,000 0 20,000 48,000 48,000 0 48,000 0 0 0 50,967.000 0 306,170,000 46,548,500 35,231,000 387,949,50,0 438,916,500 25,671,000 0 349,930,000 0 375,601 ,000 63,315,500 32,982,000 26,602,500 3,731,000 LINE 51 52 53 56 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 c:\exceldta\97 _budg 4/2/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow Fiscal Year 1996-97 Through 2005-2006 LINE 84 SUMMARY 85 Funds Caried Over From Last Year 86 Total Revenue 87 Total Available Funding 88 Total Expenditures 89 Funds to Carry-Over to Next Year RESERVES ANALYSIS 90 Next Year's Dry Period Oper Fund Requirements 91 Contingency Funds, 20% of Operating Rqmts 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service Requirements 93 Share of Capital Improvement Program 94 Share of Environmental Requriements 95 Capital Share of Self Ins Funds 96 Operating Share of Self Ins Funds 97 Total Appropriated Accumulated Funds 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds DEBT SERVICE RATIOS 100 Senior Lien Coverage, Minimum 1 .25 101 Subordinate Lien Coverage, Minimum 1 .00 102 Senior Additional Bonds Test, Minimum 1.25 103 Subordinate Additional Bonds Test, Minimum 1.0 104 Net Revenues For Ratio Calculations 105 Senior Lien Service 106 Maximum Variable COP Service @ 7 .5 % CF _CONS5.XLW 1996-97 382,100,000 155,422,000 537,522,000 180,659,000 356,863,000 29,051 ,000 11,609,000 36,695,500 26,981,000 46,551,000 4,498,000 59,577,500 141,900;000 356,863,000 0 356,863,000 2.87 1.65 2.87 2.20 64,780,500 22,537,000 16,610,000 1997-98 356,863,000 157,672,000 514,535,000 162,550,000 351,985,000 28,520,000 11,399,000 36,483,250 25,868,250 45,093,000 4,143,000 52,347,000 148,131,500 351,985,000 0 351 ,98.6,000 3.71 2.15 3.71 3.40 85,549,000 23,055,000 16,709,000 7:20 PM Page4 Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No Ne 5-Year Total 1998-99 1999-2000 2000-2001 1996-2001 351,985,000 354,082,000 356,151,500 382,100,000 169,384,750 188,551 ,000 209,591,500 880,621,250 521 ,369,750 542,633,000 565,743,000 1,262,721,250 167,287,750 186,481,500 206,699,500 903,677,750 354,082,000 356,151 ,500 359,043,500 359,043,500 29,235,000 29,567,000 30,185,000 30,185,000 11 ,693,000 11,827,000 12,073,000 12,073,000 35,798,250 35,772,500 35,657,750 35,657,750 25,946,500 25,968,750 26,054,000 26,054,000 45,575,000 47,120,000 50,000,000 50,000,000 4,150,000 4,500,000 5,000,000 5,000,000 51,565,250 52,541,000 51,996,500 51,996,500 150, 119,000 148,855,250 148,077,250 148,077,250 354,082,000 356,151,500 359,043,500 359,043,500 0 0 0 0 354,082,0"oo 356, 151 ,500 359,043,500 359,043,500 3.92 4.51 5.16 2.33 2.68 3.05 3.92 4.51 5.16 3.89 4.77 5.67 93,651,000 109,864,000 125,375,000 23,882,000 24,348,000 24,286,000 16,393,000 16,654,000 16,772,000 CF _SUM1 5-Year Total 2001-2006 359,043,500 915,247,750 1,274,291,250 880,031 ,750 394,259,500 41 ,700,000 16,679,000 36,713,000 26,602,500 50,000,000 5,000,000 54,786,000 162, 779;000 394,259,500 0 394,259,500 3.10 1.82 3.10 2.62 73,060,000 23,586,000 16,640,000 Page 4 10-Year Total 1996-2006 382,100,000 1,795,869.,000 2,177,969,000 1,783, 709;500 394,259,500 41,700,000 16,679,000 36,713,000 26,602,500 50,000,000 5,000,000 54,786,000 162. 779,000 394,259,500 0 394,259,500 LINE 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 100 101 102 103 104 105 106 c:\exceldta\97 _budg 4/2/97 Revenues: General User Fees Property Taxes J)il'P.r Revenues \ Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Unfunded Depreciation New Borrowing Estimated 1996-97 63,493,000 30,617,000 46,136,500 140,246,500 58,048,500 71,446,000 35,989,000 165,483,500 I (25,237,000) 382,100,000 356,863,000 33,273,000 - Sewer Service User Fees: SFR Annual User Fee $71 .38 Percentage Change $1 SFR Fee Raises SWAN2A.XLS 0.00% $849,680 County Sanitation Districts 1 Thru 14 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary 1997-98 83,489,000 30,617,000 37,293,000 151,399,000 57,003,000 64,767,000 34,507,000 156,277,000 (4,878,000) 356,863,000 351 ,985,000 33,273,000 - $91.04 27.54% $851,700 Preliminary 1998-99 92,159,000 30,617,000 39,854,000 162,630,000 58,464,000 67,458,000 34,611,000 160,533,000 2,097,000 351,985,000 354,082,000 33,273,000 - $106.14 16.58% $854,155 Preliminary 1999-00 107,780,000 30,617,000 44,101 ,000 182,498,000 59,130,000 86,673,500 34,625,000 180,428,500 2,069,500 354,082,000 356,151 ,500 33,273j000 - $123.87 16.70% $857,195 Preliminary 2000-01 123,058,000 30,617,000 49,824,000 203,499,000 60,364,000 105,505,000 34,738,000 200,607,000 2,892,000 356,151,500 359,043,500 33,273,000 - $141.21 14.00% $860,820 All Districts Preliminary 01-02 106,690,000 30,617,000 55,028,000 192,335,000 62,050,000 86,414,000 34,579,000 183,043,000 9,292,000 359,043,500 368,335,500 33,273,000 - $121.45 (13.99%) $865,280 Preliminary 02-03 80,825,000 30,617,000 57,430,000 168,872,000 63,421,000 61,413,000 34,933,000 159,767,000 9,105,000 368,335,500 377,440,500 33,273,000 - $90.99 (25.08%) $870,675 Preliminary 03-04 76,933,000 30,617,000 60,307,000 167,857,000 65,030,000 51,413,000 35,160,000 151 ,603,000 16,254,000 377,440,500 393,694,500 33;273,000 - $85.86 (5.64%) $876,255 Preliminary 04-05 77,940,000 30,617,000 65,141 ,000 173,698,000 81,689,000 51,413,000 35,367,00.0 168,469,000 5,229,000 393,694,500 398,923,500 33,273,000 - $85.64 (0.25%) $882,020 8:51 PM Preliminary 10 Year 05-06 Total 79,838,000 892,205,000 30,617,000 306,170,000 70,160,000 525,274,500 180,615,000 1,723;549,500 83,397,000 648,596,500 66,413,000 712,915,500 35,469,000 349,978,000 185,279,000 1,711,490,000 (4,664,000) 12,159,500 398,923,500 382,100,000 394,259,500 394,259,500 33,273,000 332,730,000 -- Average Fee $87.43 $100.50 2.09% $887,970 c:197_budg 3/29/97 Revenues: General User Fees Property Taxes Ott•M Revenues ~evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirements Accumulated Funds: Beginning of Year End of Year Estiniated Annual Ut Jed Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS County Sanitation District No 1 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Estimated 1996-97 6,027,000 2,000,000 2,509,000 10,536,000 5,378,000 7,533,000 4,572,000 17,583,000 (7,047,000) 21 ,909,000 14.,862,000 2,820,000 - $83.24 0.00% $72,400 Preliminary 1997-98 9,056,000 2,000,000 1,752,000 12 808,000 5,535,000 5,179,000 4,476,000 15,190,000 (2,382,000) 14,862,000 12,480,000 2,820,000 - $125.00 50.17% $72,450 Preliminary 1998-99 11,608,000 2,000,000 1,917,000 15,525,000 5,745,000 4,951,000 4,493,000 15,189,000 336,000 12,480,000 12,8·16 ,000 2,820,000 - $160.00 28.00% $72,550 Preliminary 1999-00 15,267,000 2,000,000 2,249,000 19,516,000 5,986,000 6,825,000 4',498,000 17,309,000 2,207,000 12,816,000 15,023,000 2,820,000 - $210.00 31.25% $72,700 Preliminary 2000-01 18,954,000 2,000,000 2,722,000 23,676,000 5,956,000 9,086,000 4,505,000' 19,547,000 4,129,000 15,023 ,000 19,152,000 2,820 ,000 - $260.00 23.81% $72,900 Dist 1 Base Preliminary 01-02 19,019,000 2,000,000 3,909,000 24 ,928,000 6,102,000 8,371,000 4,488,000 18,961 ,000 5,967,000 19,152,000 25,119,000 2,820,000 - $260.00 0.00% $73,150 Preliminary 02-03 14,730,000 2,000,000 4,445,000 21 ,175,000 6,253,000 5,944,000 4,541,000 16,738,000 4,437,000 25,119,000 29,556,000 2,820,000 - $200.00 (23.08%) $73,650 Preliminary 03-04 11,123,000 2,000,000 4,902,000 18,025,000 6,407,000 4,973,000 4,574,000 15,954,000 2,071,000 29,556,000 31,627,000 2,820.,000 - $150.00 (25.00%) $74,150 Preliminary 04-05 11,198,000 2,000,000 5,286,000 18.,484,000 8,089,000 4,973,000 4,6'07,000 17,669,000 815,000 31 ,627,000 32,442,000 2,820,000 - $150.00 0.00% $74,650 12:23 PM Preliminary 10 Year 05-06 Total 11,273,000 128,255,000 2,000,000 20,000,000 5,601,000 35,292,000 18,874,000 183,547,000 8,252,000 63,703,000 6,429,000 64,264,000 5;006,000 45,860,000 19,687,000 173,827,000 (813,000) 9,720,000 32,442,000 21 ,90~.ooo 31 ,629,000 31 ,629,000 2,820,000 28,200,000 -- Average Fee $150.00 $174.82 0.00% $75,150 c:\97_budg 4/2/97 Revenues: General User Fees Property Taxes oc-~evenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual u(>led Depreciation New Borrowing Estimated 1996-97 18,974,000 9,430,000 14,386,500 42,790,500 17,265,000 15,650,000 11 ,817,000 44,732,000 I (1,941,500) r 113,135,000 111 ,193,500 9,950,000 - Sewer Service User Fees: SFR Annual User Fee $71.52 Percentage Change 0.00% $1 SFR Fee Raises $265,300 SWAN2A.XLS County Sanitation District No 2 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 23,967,000 26,730,000 32,226,000 37,807,000 29,926,000 19,613,000 19,768,000 19,924,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 12,703,000 14,012,000 15,470,000 17,660,000 19,251 ,000 20,556,000 22,0891000 23,821 ,000 46,100,000 50,112.000 57,126,000 64,897,000 58,607,000 49,599,000 51 ,287,000 53,175,000 17,021,000 18,216,000 17,971,000 18,403,000 18,818,000 19,275,000 19,744,000 24,991,000 17,694,000 18,163,000 28,131,000 36,610,000 25,752,000 18,137,000 15,091,000 15,091,000 11 ,339,000 11 ,376,000 11 ,388,000 11 ,411 0_00 11 ,363,000 11 ,485,000 11 ,558,000 11 ,631,000 46,054,000 47,755,000 57,490,000 66,424,000 55,933,000 48,897,000 46,393,000 51 ,713,000 46,000 2,417,000 (364,000) (1,527,000) 2,674,000 702,000 4,894,000 1,462,000 111 ,193,500 111 ,239,500 113,656,500 113,292,500 111 ,765,500 114,439,500 115,141 ,500 120,035,500 111 ,239,500 11 3,656,500 113,292,500 111 ,765,500 114,439,5'00 115,141 ,500 120,035,500 121,497,500 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 -------- $90.00 $100.00 $120.00 $140.00 $110.00 $71.52 $71.52 $71.52 25.84% 11.11% 20.00% 16.67% (21.43%) (34.98%) 0.00% 0.00% $266,300 $267,300 $268,550 $270,050 $272,050 $274,225 $276,400 $278,575 Dist2 Base 7:21 PM Preliminary 10 Year 05-06 Total 20,079,000 249,014,000 9,430,000 94,300,000 25,542,000 185,490,500 55,051 ,000 528,804,500 25,488,000 197,192,000 19,660,000 209,979,000 11 ,658,000 115,026,000 56,806,000 522,197,000 (1,755,000) 6,607,500 121,497,500 113,1 35,000 119,742,500 119. 742,500 9,950,000 99,500,000 -- Average Fee $71.52 $91.76 0.00% $280,750 c:\97_budg 3/29/97 Revenues: General User Fees Pro---ty Taxes Otl ;evenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Esti-qted Annual U11 .ed Depreciation New Borrowing Estimated 1996-97 20,697,000 10,450,000 11 ,046,000 42,193,000 18,103,500 19,386,000 11,477,000 48,966,500 (6,773,500) 124,026,000 117,252,500 9,530,000 - Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS $73.89 0.00% $280,100 County Sanitation District No 3 Summary Financial Information Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary 1997-98 23,851,000 10,450,000 9,947,000 44,248,000 16,896,000 18,317,000 10,994,000 46,207,000 (1,959,000) 117,252,500 115,293,500 9,530,000 - $85.00 15.04% $280,600 Preliminary 1998-99 26,714,000 10,450,000 10,457,000 47,621,000 16,577,000 20,610,000 11,029,000 48,216_,000 (595,000) 115,293,500 114,698,500 9,530,000 - $95.00 11.76% $281,200 Preliminary 1999-00 31,009,000 10,450,000 11 ,037,000 52,496,000 16,883,000 25,115,000 11 ,043,000 53,041 ,000 (545,000) 114,698,500 114, 153,500 9,530,000 - $110.00 15.79% $281,900 Preliminary 2000-01 35,338,000 10,450,000 11 ,713,000 57,501,000 17,295,000 29,359,000 11 ,075,000 57,729,000 (228,000) 114,153,500 113,925,500 9,530,000 - $125.00 13.64% $282,700 Dist3 Base Preliminary 01-02 28,360,000 10,450,000 14,520,000 53,330,000 17,719,000 24,119,000 11 ,023,000 52,861 ,000 469,000 113,925,500 114,394,500 9,530,000 - $100.00 (20.00%) $283,600 Preliminary 02-03 21,360,000 10,450,000 15,162,000 46,972,000 18,155,000 16,599,000 11 ,145,000 45,899,000 1,073,000 114,394,500 115,467,500 9,530,000 - $75.00 (25.00%) $284,800 Preliminary 03-04 21,450,000 10,450,000 15,.985,000 47,885,000 18,604,000 13,591,000 11 ,221 ,000 43,416,000 4,469,000 115,467,500 119,936,500 9,530,000 - $75.00 0.00% $286,000 Preliminary 04-05 21,540,000 10,450,000 16,881 ,000 48,871,000 23,485,000 13,591,000 11 ,299,000 48,375,000 496,000 119,936,500 120,432,500 9,530,000 - $75.00 0.00% $287,200 12:23 PM Preliminary 10 Year 05-06 Total 23,072,000 253,391,000 10,450,000 104,500,000 17,620,000 134,368,000 51,142,000 492,259,000 23,961,000 187,678,500 18,103,000 198,790,000 11 ,948,000 112,254,000 54,012,000 498,722,500 (2,870,000) (6,463,500) 120,432,500 124,026,000 117,562,500 117,562,500 9,530,000 95,300,000 -- Average Fee $80.00 $89.39 6.67% $288,400 c:\97_budg 3/29/97 Revenues: General User Fees Property Taxes Ott -levenues \ Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Require men Accumulated Funds: Beginning of Yea End of Year Estimated Annual Ur,i' ied Depreciation New Borrowing Estimated 1996-97 2,669,000 2,550,000 2;044,000 7,263,000 2,560,000 3,688,000 1,845,000 8,093,000 t (830,000) r 28,976,000 28,146,000 1,770,000 - Sewer Service User Fees: SFR Annual User Fee $96.75 Percentage Change 0.00% $1 SFR Fee Raises $27,600 SWAN2A.XLS County Sanitation District No 5 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary Preliminary Preliminary 1997-98 1998-99 1999-00 2,675,000 2,682,000 2,692,000 2,550,000 2,550,000 2,550,000 2,004,000 2,095,000 2,193,000 7,229,000 7,327,000 7,435,000 2,594,000 2,638,000 2,713,000 1,997,000 2,715,000 2,642,500 1,773,000 1,779,000 1,775,000 6,364,000 7,132,000 7,130,500 865,000 195,000 304,500 28,146,000 29,011 ,,000 29,206,000 29,011 ,000 29,206,000 29,510,500 1,770,000 1,770,000 1,770,000 --- $96.75 $96.75 $96.75 0.00% 0.00% 0.00% $27,650 $27,725 $27,825 Preliminary 2000-01 3,075,000 2,550,000 2,299,000 7,924,000 2,791,000 3,305,000 1,782,000 7,878,000 46,000 29,510,500 29,556,500 1,770,000 - $110.00 13.70% $27,950 Dist 5 Base Preliminary 01-02 2,810,000 2,550,000 2,475,000 7,835,000 2,871,000 3,179,000 1,774,000 7,824,000 11,000 29,556,500 29,567,500 1,770,000 - $100.00 (9.09%) $28,100 Preliminary 02-03 1,981,000 2,550,000 2,595,000 7,126,000 2,954,000 2,304,000 1,789,000 7,047,000 79,000 29,567,500 29,646,500 1,770,000 - $70.00 (30.00%) $28,300 Preliminary 03-04 1,997,000 2,550,000 2,741 ,.000 7,288,000 3,040,000 1,954,000 1 799,000 6,793,000 495,000 29,646,500 30,141 ,500 1,770,000 - $70.00 0.00% $28,525 Preliminary 04-05 2,158,000 2,550,000 2,900,000 7,608,000 3,722,000 1,954,000 1,801,000 7,477,000 131,000 30,141 ,500 30,272,500 1,770,000 - $75.00 7.14% $28,775 12:23 PM Preliminary 05-06 2,324,000 2,550,000 3,063,000 7,937,000 3,814,000 2,479,000 1,384,000 7,677,000 260,000 30,272,500 30,532,500 1,770,000 - $80.00 6.67% $29,050 10 Year Total 25,063,000 25,500,000 24,409,000 74 ,972,000 29,697,000 26,217,500 17,501 ,000 73,415,500 1,556,500 28 ,976,000 30,532,500 17,700,000 - Average Fee $89.20 c:\97_budg 3/29/97 Revenues: General User Fees Pro .... rty Taxes Ot. {avenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Ur, led Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS Estimated 1996-97 3,330,000 1,162,000 3,759,000 8,251,000 1,922,000 2,614,000 1,470,000 6,006,000 2,245,000 18,368,000 20,613,000 1,303,000 - $76.47 0.00% $43,550 County Sanitation District No 6 Summary Financial Information Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Preliminary 1997-98 3,921,000 1,162,000 1,323,000 6,406,000 1,931,000 5,542,000 1,409,000 8,882,000 (2,476,000) 20,813,000 18,137,000 1,303,000 - $90.00 17.69% $43,570 Preliminary 1998-99 4,796,000 1,162,000 1,296,000 7,254,000 1,949,000 3,613,000 1,411,000 6,973,000 281,000 18,137,000 18,418,000 1,303,000 - $110.00 22.22% $43,600 Preliminary 1999-00 5,237,000 1,162,000 1,377,000 7,776,000 1,994,000 3,344,000 1,412,000 6,750,000 1,026,000 18,418,000 19,444,000 1,303,000 - $120.00 9.09% $43,640 Preliminary 2000-01 5,243,000 1,162,000 1,453,000 7,858,000 2,040,000 4,415,000 1,424,000 7,879,000 (21,000) 19,444,000 19,423,000 1,303,000 - $120.00 0.00% $43,690 Dlsts Base Preliminary 01-02 5,250,000 1,162,000 1,504,000 7,9.16,000 2,087,000 4,494,000 1,414,000 7,995,000 (79,000) 19,423,000 19,344,000 1,303,000 - $120.00 0.00% $43,750 Preliminary 02-03 5,039,000 1,162,000 1,585,000 7,786,000 2,135,000 3,311,000 1,424,000 6,870,000 916,000 19,344,000 20,260,000 1,3.03,000 - $115.00 (4.17%) $43,820 Preliminary 03-04 4,829,000 1,162,000 1,713,,000 7,704,000 2,185,000 2,838,000 1,433,000 6,456,000 1,248,000 20,260,000 21 ,508,000 1,303,000 - $110.00 (4.35%) $43,900 Preliminary 04-05 4,619,000 1,162,000 1,837,000 7,618,000 2,785,000 2,838,000 1,438,000 7,061,000 557,000 21 ,508,000 22,065,000 1,303,000 - $105.00 (4.55%) $43,990 12:23 PM Preliminary 10 Year 05-06 Total 4,629,000 46,893,000 1,162,000 11,620,000 1,937,000 17,784,000 7,728,000 76,297,000 2,837,000 21,865,000 3,548,000 36,557,000 1,331 ,000. 14,166,000 7,716,000 72,588,000 12,000 3,709,000 22,065,000 18,368,000 22,077,600 22,077,000 1,303,000 13,030,000 -- Average Fee $105.00 $107.15 0.00% $44,090 c:197_budg "3/29/97 Revenues: General User Fees Property Taxes atr•-Revenues \ .<evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual UnfJ 'llded Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS Estimated 1996-97 5,109,000 2,986,000 3,133,000 11,228,000 6,202,000 10,067,000 2,316,000 18,585,000 (7,357,000) 37,533,000 30,176,000 3,290,000 - $50.09 0.00% $102,000 County Sanitation District No 7 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Preliminary 1997-98 7,658,000 2,986,000 2,938,000 13,582,000 6,352,000 6,003,000 2,222.,000 14,577,000 (995,000) 3.0,176,000 29,181,000 3,290,000 - $75.00 49.73% $102,100 Preliminary 1998-99 9,714,000 2,986,000 3,138,000 15,838,000 6,579,000 7,060,000 2,227,000 15,866,000 (28,000) 29,181 ,000 29,153,000 3,290,000 - $95.00 26.67% $102,250 Preliminary 1999-00 10,757,000 · 2,986,000 3,371 ,000 17,114,000 6,654,000 9,811,000 2,227,000 18,692,000 (1,578,000) 29,153,000 27,575,000 3,290,000 - $105.00 10.53% $102,450 Preliminary 2000-01 11,811,000 2,986,000 3,650,000 18,447,000 6,775,000 9,158,000 2,240;000 18,173,000 274,000 27,575,000 27,849,000 3,290,000 - $115.00 9.52% $102,700 Dist7 Base Preliminary 01-02 10,300,000 2,986,000 4,024,000 17,310,000 7,170,000 7,479,000 2,233,000 16,882,000 428,000 27,849,000 28,277,000 3,290,000 - $100.00 (13.04%) $103,000 Preliminary 02-03 7,751,000 2,986,000 4,443,000 15,180,000 7,181,000 5,431,000 2,247,000 14,859,000 321,000 28,277,000 28,598,000 3,290,000 - $75.00 (25.00%) $103,350 Preliminary 03-04 7,781,000 2,986,000 4,937,000 15,704,000 7,390,000 4,612,000 2,260,000 14,262,000 1,442,000 28,598,000 30,040,000 3,290,000 - $75.00 0.00% $103,750 Preliminary 04-05 7,815,000 2,986,000 5,488,000 16,289,000 9,052,000 4,612,000 2,266,000 15,930,000 359,000 30,040,000 30,399,000 3,290,000 - $75.00 0.00% $104,200 12:23 PM Preliminary 10 Year 05-06 Total 7,853,000 86,549,000 2,986,000 29,860,000 6,046,000 41 ,168,000 16,885,000 157,577,000 9,276,000 72,631,000 5,841,000 70,074,000 1,949,000 22,187,000 17,066,000 164,892,000 (181,000) (7,315,000) 30,399,000 37,533,000 30,218,000 30,218 ,000 3,290,000 32,900,000 -- Average Fee $75.00 $84.01 0.00% $104,700 c:197_budg 3/29/97 Revenues: General User Fees Property Taxes Ot~ ---qevenues ~evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Un1·-1ed Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS Estimated 1996-97 3,042,000 2,039,000 1,778,000 6,859,000 4,411,000 7,430,000 2,198,000 14,039,000 (7,180,000) 25,436,000 18,256,000 2,110,000 - $60.00 0.00% $50,700 County Sanitation District No 11 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary 1997-98 5,588,000 2,039,000 1,600,000 9,227,000 4,450,000 3,974,000 2,107,000 10,531 ,000 (1,304,000) 18,256,000 16,952,000 2,110,000 - $110.00 83.33% $50,800 Preliminary 1998-99 7,643,000 2,039,000 1,700,000 11 ,382,000 4,509,000 5,422,000 2,108,000 12,039,000 (657,000) 16,952,000 16,295,000 2,110,000 - $150.00 36.36% $50,950 Preliminary 1999-00 8,184,000 2,039,000 1,878,000 12,101 ,000 4,624,000 4,603,000 2,095,000 11 ,322,000 779,000 16,295,000 17,074,000 2,110,000 - $160.00 6.67% $51,150 Preliminary 2000-01 8,481,000 2,039,000 2,095,000 12,615.,000 4,743,000 5,677,000 2,112,000 12,532,000 83,000 17,074,000 17,157,000 2,110,000 - $165.00 3.13% $51,400 Dist 11 Base Preliminary 01-02 8,531,000 2,039,000 2,301 ,000 12,871 ,000 4,867,000 6,012,000 2,096,000 12 ,975,000 (104,000) 17,157,000 17,053,000 2,110,000 - $165.00 0.00% $51,700 Preliminary 02-03 7,808,000 2,039,000 2,553,000 12,400,000 4,993,000 4,495,000 2,112,000 11 ,600,000 800,000 17,05_3,000 17,853,000 2,110,000 - $150.00 (9.09%) $52,050 Preliminary 03-04 7,343,000 2,039,000 2,861 ,000 12,243,000 5,125,000 3,888,000 2,124,000 11 ,137,000 1,106,000 17,853,000 18,959,000 2,110,000 - $140.00 (6.67%) $52,450 Preliminary 04-05 7,406,000 2,039,000 3,177,000 12,622,000 6,404,000 3,888,000 2,134,000 12,426,000 196,000 18;959,000 19,155,000 2,110,000 - $140.00 0.00% $52,900 12:23 PM Preliminary 10 Year 05-06 Total 7,476,000 71,502,000 2,039,000 20,390,000 3,472,000 23,415,000 12,987,000 115,307,000 6,544,000 50,670,000 4,798,000 50,187,000 1,999,000 21 ,085,000 13,.341 ,000 121,942,000 (354,000) (6,635,000) 19,155,000 25,436,000 18,801 ,000 18,8_01 ,000 2,110,000 21 ,100,000 -- Average Fee $140.00 $138.00 0.00% $53,400 c:197_budg 3/29/97 Revenues: General User Fees Property Taxes Ot\ ',evenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Ur,: \ed Depreciation New Borrowing I r Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS Estimated 1996-97 803,000 - 724,000 1,527,000 536,000 1,204,000 28,000 1,768,000 (241,000) 9,309,000 9,068,000 260,000 - $100.00 0.00% $8,030 County Sanitation District No 13 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary Preliminary Preliminary Preliminary 1997-98 1998-99 1999-00 2000-01 823,000 772,000 808,000 849,000 ---- 1,366,000 1,531,000 1,718,000 1,920,000 2,189,000 2,303,000 2,526,000 2,769,000 537,000 541,000 552,000 564,000 1,657,000 1,636,000 1,830,000 2,056,000 27 ,000 27 ,000 27,000 27,000 2,221 ,000 2;204,000 2,409,000 2,647,000 (32,000) 99,000 117,000 122,000 9,068,000 9,036,000 9,135,000 9,252,000 9,036,000 9,135,000 9,252,000 9,374,000 260,000 260,000 260,000 260,000 ---- $100.00 $90.00 $90.00 $90.00 0.00% (10.00%) 0.00% 0.00% $8,230 $8,580 $8,980 $9,430 Dist 13 Base Preliminary 01-02 894,000 - 2,132,000 3,026,000 575,000 2,476,000 27,000 3,078,000 (52,000) 9,374,000 9,322,000 260,000 - $90.00 0.00% $9,930 Preliminary 02-03 943,000 - 2,371 ,00'0 3,314,000 587,000 2,235,000 27,000 2,849,000 465,000 9,322,000 9,787,000 260,000 - $90.00 0.00% $10,480 Preliminary 03-04 942,000 - 2,658,000 3,600,000 600,000 2,139,000 27,000 2,766,000 834,000 9,787,000 10,621 ,000 260,000 - $85.00 (5.56%) $11,080 Preliminary 04-05 880,000 - 2,981 ,000 3,861 ,000 774,000 2,139,000 27,000 2,940,000 921,000 10,621 ,000 11 ,542,000 260,000 - $75.00 (11.76%) $11,730 12:23 PM Preliminary 05-06 932,000 - 3,149,000 4,081,000 788,000 2,283,000 27,000 3,098,000 983,000 11,542,000 12,525,000 260,000 - $75.00 0.00% $12,430 10 Year Total 8,646,000 - 20,.550,000 29,196,000 6,054,000 19,655,000 271 ,000 25,980,000 3,216,000 9,309,000 12,525,000 2,600,000 - Average Fee $88.50 c:\97_budg 3/29/97 Revenues: General User Fees Prc--.rty Taxes Ot :evenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estio:iated Annual U~ led Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2A.XLS Estimated 1996-97 2,842,000 - 6,757,000 9,599,000 1,671,000 3,874,000 166,000 5,711 ,000 3,888,000 3,408,000 7,296,000 2,240,000 - $0.00 0.00% $0 County Sanitation District No 14 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 5,950,000 1,500,000 1,600,000 1,500,000 1,600,000 1,600,000 1,700,000 2,400,000 -------- 3,660,000 3,708,000 4,808,000 6,312,000 4,912,000 3,720,000 2,4211000 2,770,000 9,610,000 5,208,000 6,408,000 7,812,000 6,512,000 5,320,000 4,121 ,000 5,170,000 1,687,000 1,710,000 1,753,000 1,797,000 1,841,000 1,888,000 1,935,000 2,387,000 4,404,000 3,288,000 4,372,000 5,839,000 4,532,000 2,957,000 2,327,000 2,327,000 160,000 161 ,000 160,000 162,000 161 ,000 163,000 164,000 164,000 6,251 ,000 5,159,000 6,285,000 7,798,000 6,534,000 5,008,000 4,426,000 4,878,000 3,359,000 49,000 123,000 14,000 (22,000) 312,000 (305,000) 292,000 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11 ,131 ,000 10,826,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11 ,131 ,000 10,826,000 11 ,118,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 -------- $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $0 $0 $0 $0 $0 $0 $0 $0 Dist 14 Base 12:23 PM Preliminary 10 Year 05-06 Total 2,200,000 22,892,000 -- 3,730,000 42,798,000 5,930,000 65,690,000 2,437,000 19,106,000 3,272,000 37,192,000 167,000 1,628,000 5,876,000 57,926,000 54,000 7,764,000 11 ,118 ,000 3,408,000 11 ,172,000 11,172,000 2,240,000 22,400,000 -- Average Fee $0.00 $0.00 0.00% $0 c:197_budg ' ....._ --~/29/97 12:33 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Dist 1 Dist2 Dist 3 Dist 5 Dist6 Dist 7 Dist 11 Dist 13 Dist 14 Total 1997-98 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 38.93 11.25 8.92 (2.97) 11.65 23.10 47.18 (2.49} OCR Project 1.04 0.82 0.80 1.08 0.69 0.66 1.03 0.91 Accelerated CSD (20.72) (16.33} (16.04} (21.70) (13.77) (13.22} (20.67) (18.23} Completed CSD 22.51 17.75 17.43 23.58 14.96 14.37 22.46 19.81 Add'I CSD O&M $125.00 $85.00 $85.00 $96.75 $90.00 $75.00 $110.00 $100.00 $89.48 Revenue -Requiremt (2,382,000) (1,325,000) (1,959,000) 865,000 (2,476J000) (995,000} (1,304,000) (32,000) 3,359,000 (6,249,000) c· Number Of EDUs 72,400 266,300 280,600 27,650 43,570 102,100 50,800 8,230 851,650 1998-99 1996-97 Fee 83.24 71 .52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 74.42 26.64 19.30 (2.45} 31 .97 43.41 87.66 (11.98) OCR Project 2.07 1.63 1.60 2.16 1.38 1.32 2.06 1.75 Accelerated CSD (4.82) (3.80) (3.73) (5.05} (3.21} (3.08} (4.81) (4.08) Completed CSD 5.10 4.01 3.95 5.34 3.39 3.26 5.08 4.31 Add'I CSD O&M $160.00 $100.00 $95.00 $96.75 $110.00 $95.00 $150.00 $90.00 $106.14 Revenue -Requiremt 336,000 2,335,000 (595,000) 195,000 281,000 (28,000) (657,000) 99,000 49,000 2,015,000 Number Of EDUs 72,550 267,300 281,200 27,725 43,600 102,250 50,950 8,580 854,155 1999-2000 1996-97 Fee 83.24 71 .52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 99.25 26.88 14.83 (28.75) 25.20 37.34 72.63 (32.27) OCR Project 27.51 21.60 21 .28 28.75 18.33 17.57 27.37 22.27 Accelerated CSD (13.76) (10.80) (10.64) (14.38} (9.17} (8.78) (13.69) (11.14} Completed CSD 13.76 10.80 10.64 14.38 9.17 8.78 13.69 11.14 Add'I CSD O&M $210.00 $120.00 $110.00 $96.75 $120.00 $105.00 $160.00 $90.00 $123.87 Revenue -Requiremt 2,207,000 (451,000) (545,000) 304,500 1,026,000 (1,578,000) 779,000 117,000 123,Q00 1,982,500 Number Of EDUs 72,790 268,5~() 281,900 27,825 43,640 102,450 51,150 8,980 857,195 OCR_CF2A.XLS c:\97_budg 3/29/97 12:33 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Dist 1 Dist 2 Dist 3 Dist 5 Dist6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2000-01 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 115.03 20.16 (576.98) (51.15) 2.33 25.47 43.72 (57.72) OCR Project 61.73 48.32 483.01 64.40 41 .20 39.44 61 .28 47.72 Accelerated CSD (20.58) (16.11) (15.92) (21.47) (13.73) (13.15) (20.43) (15.91) Completed CSD 20.58 16.11 161.00 21.47 13.73 13.15 20.43 15.91 Add'I CSD O&M $260.00 $140.00 $125.00 $110.00 $120.00 $115.00 $165.00 $90.00 $141.21 Revenue -Requiremt 4,129,000 (1,620,000) (228,000) 46,000 (21,000) 274,000 83,000 122,000 14, 000_____1_, I_99, 000 Number Of EDUs 72,900 270,050 282,700 -27_,950 43,690 102,700 51,400 9,430 860,820 2001-02 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 128.91 1.17 (126.33) (46.57) 11.53 19.33 57.61 (45.25) OCR Project 47.85 37.31 37.02 49.82 32.00 30.58 47.39 35.25 Accelerated CSD (16.40) (12.79) (12.69) (17.08) (10.97) (10.49) (16.25) (12.08) Completed CSD 16.40 12.79 128.11 17.08 10.97 10.49 16.25 12.08 Add'I CSD O&M $260.00 $110.00 $100.00 $100.00 $120.00 $100.00 $165.00 $90.00 $121.45 Revenue -Requiremt 5,967,000 2,576,000 469,000 11,000 (79,000) 428,000 (104,000) (52,000) (22,000) 9,194,000 Number Of EDUs 73,150 _ 272,050_ 283,600 28,100 43,75()__ 103,000 51,700 9,930 ~5,280 2002-03 1996-97 Fee 83.24 71 .52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 103.18 (10.58) (9.42) (40.88) 29.40 16.20 76.55 (19.54) OCR Project 13.58 10.58 10.53 14.13 9.13 8.71 13.45 9.54 Accelerated CSD Completed CSD Add'I CSD O&M $200.00 $71.52 $75.00 $70.00 $115.00 $75.00 $150.00 $90.00 $90.99 Revenue -Requiremt 4,437,000 598,000 1,073,000 79,000 916,000 321,000 800,000 465,000 312,000 9,001 ,000 Number Of EDUs 73,650 274,225 284,800 28,300 43,820 103,350 52,050 10,480 870,675 OCR_CF2A.XLS c:\97_budg ~ ;:, ""-.. 3/29/97 12:33 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Dist 1 Dist 2 Dist3 Dist 5 Dist6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2003-04 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 66.76 1.11 (26.75) 33.53 24.91 80.00 (15.00) OCR Project Accelerated CSD Completed CSD Add'I CSD O&M $150.00 $71.52 $75.00 $70.00 $110.00 $75.00 $140.00 $85.00 $85.86 Revenue -Requiremt 2,071,000 4,784,000 4,469,000 495,000 1,248,000 1,442,000 1,106,000 834,000 (305,000) 16,144,000 Number Of EDUs 74,150 276,400 286,000 28,525 43,900 103,750 52,450 11,080 876,255 2004-05 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 66.76 1.11 (21.75) 28.53 24.91 80.00 (25.00) OCR Project Accelerated CSD (16.54) (12.86) (12.90) (17.17) (11.23) (10.67) (16.34) (10.53) Completed CSD 16.54 12.86 12.90 17.17 11.23 10.67 16.34 10.53 Add'I CSD O&M $150.00 $71.52 $75.00 $75.00 $105.00 $75.00 $140.00 $75.00 $85.64 Revenue -Requiremt 815,000 1,345,000 496,000 131,000 557,000 359,000 __ 196,000 921,000 292,000 5,112,000 Number Of EDUs 74,650 278,575 287,200 28,775 43,990 104,200 52,900 11 ,730 882,020 2005-06 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 46.80 (15.49) (9.49) (37.40) 14.92 12.02 60.34 (37.07) OCR Project 19.96 15.49 15.60 20.65 13.61 12.89 19.66 12.07 Accelerated CSD (25.03) (19.43) (19.57) (25.90) (17.07) (16.17) (24.66) (15.14) Completed CSD 25.03 19.43 19.57 25.90 17.07 16.17 24.66 15.14 Add'I CSD O&M $150.00 $71.52 $80.00 $80.00 $105.00 $75.00 $140.00 $75.00 $87.43 Revenue -Requiremt (813,000) (1,879,000) (2,870,000) 260,000 12,000 (181,000) (354,000) 983,000 54,000 (4,788,000) Number Of EDUs 75,150 280,750 288,400 29,050 44,090 104,700 53,400 12,430 887,970 OCR_CF2A.XLS c:\97_budg ----__ ,, ... 4/3/97 8:38 PM Page 1 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 'f 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 ALL DISTRICT SUMMARY ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 29,051,000 28,520,000 29,235,000 29,567,000 30,185,000 31,028,000 31,714,000 32,517,000 40,847,000 41,700,000 91 Contingency Funds, 20% of Operating Reqmts 11,609,000 11,399,000 11,693,000 11,827,000 12,073,000 12,409,000 12,685,000 13,006,000 16,337,000 16,679,000 92 Debt Service Reserves and Fund Balance 36,695,500 36,483,250 35,798,250 35,772,500 35,657,750 35,853,000 35,503,250 35,417,500 35,328,000 36,713,000 Next Year's Dry Period Debt Service 26,981,000 25,868,250 25,946,500 25,968,750 26,054,000 25,934,500 26,199,750 26,371,000 26,525,750 26,602,500 93 Share of Capital Improvement Program 46,551,000 45,093,000 45,575,000 47,120,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 94 Share of Environmental Requriements 4,498,000 4,143,000 4,150,000 4,500,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 95 Capital Share of Catastrophe Funds 59,577,500 52,347,000 51,565,250 52,541,000 51 ,996,500 52,269,250 52,213,250 52,765,500 54,537,000 54,786,000 96 Operating Share of Catastrophe Funds 141,900,000 148,131,500 150,119,000 148,855,250 148,077,250 155,841,750 164, 125,250 178,617,500 170,348,750 162,779,000 97 Total Appropriated Accumulated Funds 356,863,000 351,985,000 354,082,000 356,151,500 359,043,500 368,335,500 377,440,500 393,694,500 398,923,500 394,259,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 356,863,000 351,985,000 354,082,000 356,151,500 359,043,500 368,335,500 377,440,500 393,694,500 398,923,500 394,259,500 ALL DISTRICT SUMMARY COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 2.87 3.71 3.92 4.51 5.16 4.56 3.53 3.43 2.98 3.10 Subordinate Lien Coverage, Min 1.00 1.65 2.15 2.33 2.68 3.05 2.71 2.09 2.03 1.74 1.82 102 Senior Additional Bonds Test, Min 1.25 2.87 3.71 3.92 4.51 5.16 4.56 3.53 3.43 2.98 3.10 103 Subordinate Additional Bonds Test, Min 1.00 2.20 3.40 3.89 4.77 5.67 4.84 3.32 3.16 2.44 2.62 20 ALL DISTRICT SUMMARY AVG USER FEE DATA 21 Single Family Residence User Fee $71.38 $91 .04 $106.14 $123.87 $141.21 $121 .45 $90.99 $85.86 $85.64 $87.43 22 SFR Fee From 2020 Vision Masterplan $113.37 $125.52 $146.13 $154.16 $176.71 $178.89 $181.17 $199.16 $200.85 $220.38 24 Estimated User Fees From Tax Bill $60,652,000 $77,539,000 $90,659,000 $106,180,000 $121,558,000 $105,090,000 $79,225,000 $75,233,000 $75,540,000 $77,638,000 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 2 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 1 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,689,000 2,768,000 .2,873,000 2,993,000 2,978,000 3,051,000 3,127,000 3,204,000 4,045,000 4,126,000 91 Contingency Funds, 20% of Operating Reqmts 1,076,000 1,107,000 1,149,000 1,197,000 1,191,000 1,220,000 1,251,000 1,281,000 1,618,000 1,650,000 92 Debt Service Reserves and Fund Balance 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 4,390,000 Next Year's Dry Period Debt Service 3,504,000 3,357,000 3,370,000 3,374,000 3,379,000 3,366,000 3,406,000 3,431,000 3,455,000 3,755,000 93 Share of Capital Improvement Program 1,566,000 114,000 701,000 2,120,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 94 Share of Environmental Requriements 500,000 500,000 500,000 500,000 500,000 500,000 95 Capital Share of Catastrophe Funds 96,000 83,000 8,000 29,000 7,000 6,000 10,000 96 Operating Share of Catastrophe Funds 1,541,000 744,000 333,000 949,000 1,631,000 7,584,000 11,853,000 13,814,000 13,428,000 12,198,000 97 Total Appropriated Accumulated Funds 14,862,000 12,480,000 12,816,000 15,023,000 19,152,000 25,119,000 29,556,000 31,627,000 32,442,000 31,629,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 14,862,000 12,480,000 12,816,000 15,023,000 19,152,000 25,119,000 29,556,000 31,627,000 32,442,000 31,629,000 DISTRICT NO 1 COP COVERAGE RATIOS J Senior Lien Coverage, Min 1.25 1.69 2.39 3.19 4.40 5.78 5.91 4 50 3.34 2.88 2.60 101 Subordinate Lien Coverage, Min 1.00 1.07 1.51 2.16 2.79 3,65 3.75 2,86 2.13 1.84 1.73 102 Senior Additional Bonds Test, Min 1.25 1.69 3.61 3.26 3.75 445 11.11 8,57 1.43 3.11 3.95 103 Subordinate Additional Bonds Test, Min 1.00 1.20 2.39 4.58 5.89 8.20 8.50 6.11 4.11 3.33 3.18 20 DISTRICT NO 1 USER FEE DATA 21 Single Family Residence User Fee $83.24 $125.00 $160.00 $210.00 $260.00 $260.00 $200.00 $150.00 $150.00 $150.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $150.00 $175.00 $175.00 $225.00 $225.00 $250.00 $325.00 $325.00 $325.00 24 Estimated User Fees From Tax Bill $6,027,000 $9,056,000 $11,608,000 $15,267,000 $18,954,000 $19,019,000 $14,730,000 $11,123,000 $11,198,000 $11,273,000 CF_CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 3 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary _.,...,f ( ·-1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 2 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 8,633,000 8,511,000 9,108,000 8,986,000 9,202,000 9,409,000 9,638,000 9,872,000 12,496,000 12,744,000 91 Contingency Funds, 20% of Operating Reqmts 3,453,000 3,404,000 3,643,000 3,594,000 3,681,000 3,764,000 3,855,000 3,949,000 4,998,000 5,098,000 92 Debt Service Reserves and Fund Balance 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 11,606,000 Next Year's Dry Period Debt Service 8,863,000 8,504,000 8,532,000 8,541,000 8,558,000 8,522,000 8,614,000 8,669,000 8,723,000 8,744,000 93, Share of Capital Improvement Program 14,565,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 94 Share of Environmental Requriements 1,456,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 95 Capital Share of Catastrophe Funds 28,538,500 28,287,500 28,217,500 28,487,500 28,344,500 28,322,500 28,220,500 28,500,500 28,644,500 28,058,500 96 Operating Share of Catastrophe Funds 34,079,000 34,977,000 36,600,000 36,128,000 34,424,000 36,866,000 37,258,000 41,489,000 39,080,000 37,542,000 97 Total Appropriated Accumulated Funds 111,193,500 111,239,500 113,656,500 113,292,500 111,765,500 114,439,500 115,141,500 120,035,500 121,497,500 119,742,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 111,193,500 111,239,500 113,656,500 113,292,500 111,765,500 114,439,500 115,141,500 120,035,500 121,497,500 119,742,500 DISTRICT NO 2 COP COVERAGE RATIOS ,o Senior Lien Coverage, Min 1.25 2.94 3.79 4.08 4.97 5.81 4.76 3.33 3.43 2.90 3.04 . J1 Subordinate Lien Coverage, Min 1.00 1.76 2.26 2.44 2.97 3.46 2.84 2.00 2.06 1.74 1.83 102 Senior Additional Bonds Test, Min 1.25 2.94 3.79 4.08 4.97 5.81 4.76 3.33 3.43 2.90 3.04 103 Subordinate Additional Bonds Test, Min 1.00 2.91 4.12 4.56 5.92 7.08 5.59 3.50 3.66 2.87 3.08 20 DISTRICT NO 2 USER FEE DATA 21 Single Family Residence User Fee $71.52 $90.00 $100.00 $120.00 $140.00 $110.00 $71.52 $71.52 $71.52 $71.52 22 SFR Fee From 2020 Vision Masterplan $100.00 $125.00 $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $170.00 24 Estimated User Fees From Tax Bill $18,974,000 $23,967,000 $26,730,000 $32,226,000 $37,807,000 $29,926,000 $19,613,000 $19,768,000 $19,924,000 $20,079,000 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 4 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 3 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 9,053,000 8,448,000 8,289,000 8,442,000 8,648,000 8,860,000 9,078,000 9,302,000 11,743,000 11,981,000 91 Contingency Funds, 20% of Operating Reqmts 3,621,000 3,379,000 3,315,000 3,377,000 3,459,000 3,544,000 3,631,000 3,721,000 4,697,000 4,792,000 92 Debt Service Reserves and Fund Balance 10,486,250 11,433,250 11,043,750 11,023,500 10,977,000 11,092,000 10,840,500 10,787,000 10,705,500 10,486,000 Next Year's Dry Period Debt Service 8,607,750 8,245,500 8,271,750 8,282,250 8,306,250 8,267,250 8,358,750 8,415,750 8,474,250 8,961,000 93 Share of Capital Improvement Program 15,125,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 94 Share of Environmental Requriements 1,512,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 95 Capital Share of Catastrophe Funds 10,559,000 10,522,250 10,563,500 10,815,250 10,169,750 10,691,750 10,014,750 10,265,250 10,675,250 10,697,750 96 Operating Share of Catastrophe Funds 58,288,500 56,765,500 56,715,500 55,713,500 55,865,500 55,439,500 57,044,500 60,945,500 57,637,500 54,144,750 97 Total Appropriated Accumulated Funds 117,252,500 115,293,500 114,698,500 114,153,500 113,925,500 114,394,500 115,467,500 119,936,500 120,432,500 117,562,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 117,252,500 115,293,500 114,698,500 114,153,500 113,925,500 114,394,500 115,467,500 119,936,500 120,432,500 117,562,500 DISTRICT NO 3 COP COVERAGE RATIOS O Senior Lien Coverage, Min 1.25 3.53 4.28 4.82 5.50 6.21 5.30 4.10 4.11 3.43 3.35 101 Subordinate Lien Coverage, Min 1.00 1 86 2.24 2.53 2.90 3.26 2.79 2.17 2.18 1.82 1.86 102 Senior Additional Bonds Test, Min 1.25 3.53 4.28 4.82 5.50 6.21 5.30 4.10 4.11 3.43 3.35 103 Subordinate Additional Bonds Test, Min 1.00 2.83 3.61 4.23 5.00 5 74 4.78 3.48 3.51 2.76 2.93 20 DISTRICT NO 3 USER FEE DATA 21 Single Family Residence User Fee $73.89 $85.00 $95.00 $110.00 $125.00 $100.00 $75.00 $75.00 $75.00 $80.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $175.00 $175.00 $200.00 $200.00 $200.00 $200.00 $200.00 $245.00 24 Estimated User Fees From Tax Bill $20,697,000 $23,851,000 $26,714,000 $31,009,000 $35,338,000 $28,360,000 $21,360,000 $21,450,000 $21 ,540,000 $23,072,000 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 5 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary ('""f 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 5 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 1,280,000 1,297,000 1,319,000 1,357,000 1,396,000 1,436,000 1,477,000 1,520,000 1,861,000 1,907,000 91 Contingency Funds, 20% of Operating Reqmts 512,000 519,000 528,000 543,000 558,000 574,000 591,000 608,000 744,000 763,000 92 Debi Service Reserves and Fund Balance 3,268,250 2,689,000 2,586,500 2,592,000 2,576,750 2,596,000 2,563,750 2,556,500 2,560,500 3,304,750 Next Year's Dry Period Debt Service 1,383,750 1,329,750 1,334,250 1,331,250 1,336,500 1,330,500 1,341,750 1,349,250 1,350,750 1,038,000 93 Share of Capital Improvement Program 1,910,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 191,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 6,649,000 7,026,250 6,266,250 6,642,250 6,658,250 6,648,000 6,634,000 7,063,750 7,638,250 7,845,750 96 Operating Share of Catastrophe Funds 12,952,000 13,950,000 14,972,000 14,845,000 14,831,000 14,783,000 14,839,000 14,844,000 13,918,000 13,474,000 97 Total Appropriated Accumulated Funds 28,146,000 29,011,000 29,206,000 29,510,500 29,556,500 29,567,500 29,646,500 30,141,500 30,272,500 30,532,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 28,146,000 29,011,000 29,206,000 29,510,500 29,556,500 29,567,500 29,646,500 30,141,500 30,272,500 30,532,500 DISTRICT NO 5 COP COVERAGE RATIOS '0 Senior Lien Coverage, Min 1.25 4.02 4.07 4.05 4.01 4.32 4.02 3,18 3.14 2.69 4.55 \ , oJ1 Subordinate Lien Coverage, Min 1.00 2.39 2.41 2.40 2.38 2,55 2.39 1.89 1.86 1.60 2.14 102 Senior Additional Bonds Test, Min 1.25 4.02 4.07 4.05 4.01 4.32 4.02 3.18 3.14 2.69 4.55 103 Subordinate Additional Bonds Test, Min 1.00 4.43 4.46 4.42 4.40 4.79 4.41 3.18 3.11 2.48 3.15 20 DISTRICT NO 5 USER FEE DATA 21 Single Family Residence User Fee $96.75 $96.75 $96.75 $96.75 $110.00 $100.00 $70.00 $70.00 $75.00 $80.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $175.00 $175.00 $225.00 24 Estimated User Fees From Tax Bill $2,670,000 $2,675,000 $2,682,000 $2,692,000 $3,075,000 $2,810,000 $1,981,000 $1,997,000 $2,158,000 $2,324,000 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 6 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 6 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 961,000 966,000 975,000 997,000 1,020,000 1,044,000 1,068,000 1,093,000 1,393,000 1,419,000 91 Contingency Funds, 20% of Operating Reqmts 384,000 386,000 390,000 399,000 408,000 417,000 427,000 437,000 557,000 567,000 92 Debt Service Reserves and Fund Balance 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 1,171,000 1,212,250 Next Year's Dry Period Debt Service 1,102,500 1,056,750 1,058,250 1,059,000 1,068,000 1,060,500 1,068,000 1,074,750 1,078,500 998,250 93 Share of Capital Improvement Program 2,175,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 218,000 193,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 2,994,000 66,000 40,000 77,000 73,000 401,000 45,000 26,000 48,000 96 Operating Share of Catastrophe Funds 11,607,500 12,364,250 12,557,750 13,578,000 13,479,000 13,378,500 13,925,000 15,487,250 15,639,500 15,632.500 97 Total Appropriated Accumulated Funds 20,613,000 18,137,000 18,418,000 19,444,000 19,423,000 19,344,000 20,260,000 21,508,000 22,065,000 22,077,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 20,613,000 18,137,000 18,418,000 19,444,000 19,423,000 19,344,000 20,260,000 21,508,000 22,065,000 22,077,000 DISTRICT NO 6 COP COVERAGE RATIOS .) Senior Lien Coverage, Min 1.25 12.65 14.78 17.41 18.90 18.91 18.83 18.04 17.39 14.90 24.37 101 Subordinate Lien Coverage, Min 1.00 2.48 2.87 3.39 3.69 3.67 3.68 3.53 3.41 2.93 3.16 102 Senior Additional Bonds Test, Min 1.25 12.65 14.78 17.41 18.90 18.91 18.83 18.04 17.39 14.90 24.37 103 Subordinate Additional Bonds Test, Min 1.00 2.84 3.32 3.97 4.34 4.31 4.34 4.14 3.99 3.40 3.48 20 DISTRICT NO 6 !,!SER FEE DATA 21 Single Family Residence User Fee $76.47 $90.00 $110.00 $120.00 $120.00 $120.00 $115.00 $110.00 $105.00 $105.00 22 SFR Fee From 2020 Vision Masterplan $100.00 $125.00 $125.00 $150.00 $175.00 $175.00 $200.00 $275.00 $300.00 $335.00 24 Estimated User Fees From Tax Bill $3,330,000 $3,921,000 $4,796,000 $5,237,000 $5,243,000 $5,250,000 $5,039,000 $4,829,000 $4,619,000 $4,629,000 CF _CONS5.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/3/97 8:38 PM Page 7 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capital, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary ....... f 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 7 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 3,101,000 3,176,000 3,290,000 3,327,000 3,388,000 3,585,000 3,591,000 3,695,000 4,526,000 4,638,000 91 Contingency Funds, 20% of Operating Reqmts 1,240,000 1,270,000 1,316,000 1,331,000 1,355,000 1,434,000 1,436,000 1,478,000 1,810,000 1,855,000 92 Debt Service Reserves and Fund Balance 3,947,000 3,144,000 3,013,000 3,009,000 2,985,000 3,006,000 2,978,000 2,964,000 2,962,000 3,532,000 Next Year's Dry Period Debt Service 1,737,000 1,667,000 1,670,000 1,670,000 1,680,000 1,675,000 1,685,000 1,695,000 1,700,000 1,462,000 93 Share of Capital Improvement Program 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 94 Share of Environmental Requriements 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 95 Capital Share of Catastrophe Funds 1,490,000 23,000 (6,000) 38,000 103,000 6,000 77,000 58,000 64,000 (9,000) 96 Operating Share of Catastrophe Funds 13,711,000 14,951,000 14,~20,000 13,250,000 13,388,000 13,621,000 13,881,000 15,200,000 14,387,000 13,790,000 97 Total Appropriated Accumulated Funds 30,176,000 29,181,000 29,153,000 27,575,000 27,849,000 28,277,000 28,598,000 30,040,000 30,399,000 30,218,000 98 Unappropriated Accumulated Funds ---- 99 Total Accumulated Funds 30,176,000 29,181,000 29,153,000 27,575,000 27,849,000 28,277,000 28,598,000 30,040,000 30,399,000 30,218,000 DISTRICT NO 7 COP COVERAGE RATIOS ( O Senior Lien Coverage, Min 1.25 4.20 6,04 8.06 9.08 10.06 8.43 6.25 6.34 5.12 B.72 .i1 Subordinate Lien Coverage, Min 1.00 1.74 2.57 3 34 3,75 4.14 3 50 2.59 2.62 2.12 2 59 102 Senior Additional Bonds Test, Min 1.25 4.20 6.04 8.06 9.08 10.06 8.43 6.25 6.34 5.12 8.72 103 Subordinate Additional Bonds Test, Min 1.00 2.27 3.73 4.99 5.69 6.33 5.27 3.72 3.77 2.92 3,26 20 DISTRICT NO 7 USER FEE DATA 21 Single Family Residence User Fee $50.09 $75.00 $95.00 $105.00 $115.00 $100.00 $75.00 $75.00 $75.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $75.00 $75.00 $75.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $145.00 24 Estimated User Fees From Tax Bill $5,109,000 $7,658,000 $9,714,000 $10,757,000 $11,811,000 $10,300,000 $7,751,000 $7,781,000 $7,815,000 $7,853,000 CF _CONS5.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/3/97 8:38 PM Page 8 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capltal, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 11 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,230,000 2,241,000 2,255,000 2,312,000 2,372,000 2,434,000 2,497,000 2,563,000 3,202,000 3,272,000 91 Contingency Funds, 20% of Operating Reqmts 882,000 890,000 902,000 925,000 949,000 973,000 999,000 1,025,000 1,281,000 1,309,000 92 Debt Service Reserves and Fund Balance 1,827,000 2,050,000 1,988,000 1,981,000 1,952,000 1,992,000 1,954,000 1,943,000 1,933,000 2,182,000 Next Year's Dry Period Debt Service 1,637,000 1,568,000 1,569,000 1,571,000 1,584,000 1,572,000 1,584,000 1,593,000 1,601,000 1,499,000 93 Share of Capital Improvement Program 3,340,000 3,479,000 3,374,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 94 Share of Environmental Requriements 334,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 95 Capital Share of Catastrophe Funds 1,572,000 43,000 14,000 54,000 52,000 37,000 50,000 47,000 96 Operating Share of Catastrophe Funds 6,434,000 6,724,000 6,207,000 6,392,000 6,436,000 6,178,000 6,917,000 7,948,000 7,238,000 6,642,000 97 Total Appropriated Accumulated Funds 18,256,000 16,952,000 16,295,000 17,074,000 17,157,000 17,053,000 17,853,000 18,959,000 19,155,000 18,801,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 18,256,000 16,952,000 16,295,000 17,074,000 17,157,000 17,053,000 17,853,000 18,959,000 19,155,000 18,801,000 DISTRICT NO 11 COP COVERAGE RATIOS .o Senior Lien Coverage, Min 1 25 5.72 11 .90 17.19 18.40 19.06 18.98 16.68 15.24 12.19 19.79 101 Subordinate Lien Coverage, Min 1.00 0.93 1.93 2.79 2.99 3.07 3.08 2.72 2.49 1 99 2.11 102 Senior Additional Bonds Test, Min 1.25 5.72 11 .90 17.19 18.40 19.06 18.98 16.68 15.24 12.19 19.79 103 Subordinate Additional Bonds Test, Min 1.00 0.92 2.11 3.14 3,38 3.47 3.48 3.05 2,78 2.18 2 24 20 DISTRICT NO 11 USER FEE DATA 21 Single Family Residence User Fee $60.00 $110.00 $150.00 $160.00 $165.00 $165.00 $150.00 $140.00 $140.00 $140.00 22 SFR Fee From 2020 Vision Masterplan $175.00 $175.00 $175.00 $175.00 $175.00 $200.00 $200.00 $200.00 $200.00 $200.00 24 Estimated User Fees From Tax Bill $3,042,000 $5,588,000 $7,643,000 $8,184,000 $8,481,000 $8,531,000 $7,808,000 $7,343,000 $7,406,000 $7,476,000 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:38 PM Page 9 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Comply With Funding W/in 5 Yrs, Include OCR Capita!, No New Secondary Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary •f 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 13 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 268,000 269,000 271,000 276,000 282,000 288,000 294,000 300,000 387,000 394,000 91 Contingency Funds, 20% of Operating Reqmts 107,000 107,000 108,000 110,000 113,000 115,000 117,000 120,000 155,000 158,000 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service 21,000 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 93 Share of Capital Improvement Program 515,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 94 Share of Environmental Requriements 52,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 95 Capital Share of Catastrophe Funds 6,459,000 6,467,000 6,441,000 6,451,000 6,481,000 6,451,000 6,438,000 6,780,000 7,422,000 8,070,000 96 Operating Share of Catastrophe Funds 1,646,000 1,622,750 1,744,750 1,844,750 1,927,750 1,897,750 2,367,750 2,850,750 3,007,750 3,332,750 97 Total Appropriated Accumulated Funds 9,068,000 9,036,000 9,135,000 9,252,000 9,374,000 9,322,000 9,787,000 10,621,000 11,542,000 12,525,000 98 Unapproprial!;!d Accumulated Funds · 99 Total Accumulated Funds 9,068,000 9,036,000 9,135,000 9,252,000 9,374,000 9,322,000 9,787,000 10,621,000 11,542,000 12,525,000 DISTRICT NO 13 COP COVERAGE RATIOS '0 Senior Lien Coverage, Min 1.25 NIA NIA NIA N/A NIA NIA NIA NIA NIA NIA J1 Subordinate Lien Coverage, Min 1.00 27.20 27.57 25.80 26.87 28.07 29.27 30.87 31.67 25.53 28.63 102 Senior Additional Bonds Test, Min 1.25 NIA NIA NIA NIA N/A NIA NIA NIA NIA N/A 103 Subordinate Additional Bonds Test, Min 1.00 27.20 27.57 25.80 26.87 28.07 29.27 30.87 31.67 25.53 28.63 20 DISTRICT NO 13 USER FEE DATA 21 Single Family Residence User Fee $100.00 $100.00 $90.00 $90.00 $90.00 $90.00 $90.00 $85.00 $75.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $175.00 $270.00 $385.00 $450.00 $530.00 $505.00 $400.00 $390.00 $415.00 $460.00 24 Estimated User Fees From Tax Bill $803,000 $823,000 $772,000 $808,000 $849,000 $894,000 $943,000 $942,000 $880,000 $932,000 CF_CONS5.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/3/97 8:38 PM Page 10 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/ln 5 Yrs, Comply With Funding W/ln 5 Yrs, Include OCR Capltal, No New Secondary .;cal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 14 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 836,000 844,000 855,000 877,000 899,000 921,000 944,000 968,000 1,194,000 1,219,000 91 Contingency Funds, 20% of Operating Reqmts 334,000 337,000 342,000 351,000 359,000 368,000 378,000 387,000 477,000 487,000 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service 125,000 120,000 121 ,000 120,000 122,000 121,000 122,000 123,000 123,000 125,000 93 Share of Capital Improvement Program 2,855,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 94 Share of Environmental Requriements 285,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 95 Capital Share of Catastrophe Funds 1,220,000 21,000 17,000 24,000 66,000 15,000 347,000 9,000 11,000 18,000 96 Operating Share of Catastrophe Funds 1,641,000 6,033,000 6,069,000 6,155,000 6,095,000 6,094,000 6,040,000 6,039,000 6,013,000 6,023,000 97 Total Appropriated Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,8~6,000 11,118,000 11,172,000 98 Unappropriated Accumulated Funds 9 Total Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,826,000 11,118,000 11,172,000 DISTRICT NO 14 COP COVERAGE RATIOS 1 oo Senior Lien Coverage, Min 1 .~5 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 101 Subordinate Lien Coverage, Min 1.00 8.84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 102 Senior Additional Bonds Test, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 103 Subordinate Additional Bonds Test, Min 1.00 8.84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 CF _CONS5.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 2:58 PM Page 1 of~</ Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year 1996-97 Through 2005-2006 LINE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 OPERA TING FUND Funds Carried Over From Last Year REVENUE Share of 1 % Tax Allocation Fees: Industrial Waste User Fees Interest & Miscellaneous Income Other Revenue TOTAL REVENUE TOTAL AVAILABLE FUNDING EXPENDITURES Share of Joint Works M & 0 Collection System M & 0 and Other Oper. COP Service/Trsf to COP Fund TOTAL EXPENDITURES Reserves & Carry-Over to Next Year Next Year's Dry Period Funding Requirements 20 % Contingency Funds (excl COP service) Portion of Self Ins Funds, Surplus or (Deficit) 20 USER FEE DATA 21 22 23 24 Single Family Residence User Fee SFR Fee From 2020 Vision Masterplan Number of Equivalent Dwelling Units Estimated User Fees, Excludes IRWD CF _CONS6.XLW Estimated 1996-97 175,289,(:)00 0 5,806,000 63,493,000 10,422,000 t50,000' 8:0,4:11,000 255,760.,00'0 47,700,000 10,348,500 ,1-!j, 17~,500 73,22.ll-,00Q, 182,536,000 29,027,000 11,609,000 1 4 1 , 90_0,_000 $71 .38 $113.37 849,680 60,652,000 Preliminary 1997-98 182,536,000 0 6,678,000 83,489,000 10,794,000 (35,900;000) 65,,061 ,000 247,597,000 47,000,000 10,003,000 2,559,500 59,562,500 188,034,500 28,504,000 11,399,000 148,131,500 $91 .04 $125.52 851 ,700 77,539,000 Preliminary 1998-99 1 88,03'4,600 0 7,680,000 90,823,000 11,001,000 (46, 1"5,!i),000) 63,354,000 251,388,500 47,941,000 10,523,000 3,253,500 61,717,500 189,671,000 29,235,000 11,693,000 148,743,000 $104.57 $146.13 854,155 89,323,000 Preliminary 1999-2000 1'8,ff,671)000 0 8,832,000 91,519,000 10,951,000 (52 , 250;00~)· 59,052,000 248, 723,,000 48,900,000 10,230,000 3,236,750 621366,750 186,356,250 29,567,000 11,827,000 144,962,250 $104.90 $154.16 857,195 89,919,000 CF_SUM1 Preliminary 2000-2001 186,356,,250 0 10,157,000 90,892,000 10,910,000 (3:9 ,-25Q~000) 72,708;000 259;06~260 49,877,000 10,487,000 10;477,750 70,841,750 188,223,500 30,185,000 12,073,000 145"~965,500 $103.85 $176.71 860,820 89,392,000 5-Year Total 1996-2001 175,289,000 0 39,153,000 420,216,000 54,078,000 (172,800,000) 340,647,000 515,936,000 241,418,000 51,591,500 34,703,000 327,712,500 188,223,500 30,185,000 12,073,000 145,965,15_00 5-Year Total 2001-2006 188,223,500 0 78,764,000 434,064,000 68,763,000 (139,650,000) 441,941,000 630,164,500 284,756,000 60,831,000 57,926,000 413,513,000 216,651 ,500 41,700,000 16,679,000 1 5:8,272,500 $101 .75 $220.38 887,970 90,352,000 10-Year Total 1996-2006 175,,28.9,0QO 0 117,917,000 854,280,000 122,841,000 (312,450,000) 782,588,000 957,877,000 536,174,000 112,422,500 92,629,000 741,225,500 216,651 ,500 41,700,000 16,679,000 158,272,500 LINE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 21 22 23 24 c:\exceldta\97 _budg 4/3/97 All 0 1istricts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 2:58 PM Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year 1996-97 Through 2005-2006 LINE 25 CAPITAL FUND(S) 26 Funds Carried Over From Last Year 27 REVENUE 28 Construction Grants 2 9 Fees: Connection 30 Industrial Waste 30 User Fees 32 Sale of Capacity Rights 33 Annexation Fees 34 Interest & Miscellaneous Income 35 Transfer Proceeds from COP Fund 36 Other Revenue 37 TOTAL REVENUE 38 TOTAL AVAILABLE FUNDING 39 EXPENDITURES 40 Share of Joint Works Treatment Plant 4 1 District Collection System 42 Other 43 TOTAL EXPENDITURES 44 Funds to Carry Over to Next Year 45 Share of Capital Improvement Funds 46 Share of Environmental Requirements 4 7 Capital Share of Self Ins Funds 48 49 50 Single Family Residence Connection Fee Number of New Equivalent Dwelling Units Estimated Connection Fee Income CF _CONS6.XLW 1996-97 155,81 6,000 0 4,686,000 0 2,000,000 1,090,000 0 7,761,000 0 10,719,500 Z6,2,!t6;500 ]:82;_07:2, 500 51,822,000 7,815,000 11 :.8'.09,000 71 ,446,000, 110,626,500 46,551,000 4,499;oqo 59,577;500 $2,360 2,020 4,767,000 1997-98 11 0,626,600 0 5,784,000 0 3,055,000 1,090,000 0 6,181,000 3,713,500 35,900,000 55, 72.3,500 166,350,000 52,050,000 11,717,000 1,000.000 64, 767,00QC 101,583,000 45,093,000 4. 14.3,000 52,347,,000 $2,480 2,455 6,088,000 1998-99 101,583,000 0 7,510,000 0 3,005,000 1,090,000 0 5,909,000 3,501,250 46,150,000 67,165,250 168,748,250 49,700,000 16,758,000 1,000.,000 67;458;000 101,290,250 45,575,000 4/159,00b; 51 ,565,250 $2,600 3,040 7,904,000 1999-2000 101,2-9.0,250 0 9,404,000 0 4,100,000 1,090,000 0 5,982,000 23,741,250 52,250,000, 96,567,250 197,857,500 76,092,000 16,675,500 ·1.000,000 93,767,500 104,090,000 47,120,000 4 ,5,90,000 52,470,000 $2,730 3,625 9,898,000 CF_SUM1 2000-2001 104,090,000 0 12,160,000 0 5,600,000 1,090,000 0 6,163,000 44,640,500 39,250,000 108,903,500 21 2,}l.93, 500 92,285,000 12,220,000 1,000,000 1'05·,50510:00, 107,488,500 50,000,000 5,000,000 52,488,500 $2,870 4,460 12,801,000 5-Year Total 1996-2001 155,816,000 0 39,544,000 0 17,760,000 5,450,000 0 31 ,996,000 75,596,500 184,269,500 354,616,000 510,432,000 321,949,000 65,185,500 15,809,000 402,943,500 107,488,500 50,000,000 5,000,000 52,488,500 5-Year Total 2001-2006 107,488,500 0 91,248,000 0 13,950,000 5,450,000 0 31,405,000 37,576,917 139.650,000 319,279,917 426,768,417 242,690,000 69,376,000 5,000,000 317,066,000 109,702,417 50,000,000 5,000,000 54,702,417 $3,660 6,085 $22,272,000 Page 2 of!l.1~ Page 2 10-Year Total 1996-2006 155,816,000 0 130,792,000 0 31 ,710,000 10,900,000 0 63,401,000 113,173,417 323,9 19,500 673,895,917 82.9,711 ,917 564,639,000 134,561,500 20,809,000 720,009.,500 109,702,417 50,000,000 5,000;000 54, 702,41 7 LINE 25 26 27 28 29 30 30 32 33 34 35 36 37 38 39 40 41 42 43 44 48 49 50 c:\exceldta\97 _budg l , f r 4/3/97 AH, Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 2:58 PM Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year 1996-97 Through 2005-2006 5-Year Total 5-Year Total LINE 1996-97 1997-98 1998-99 1999-2000 2000-2001 1i9:9S-2001 2001-2006 51 BOND FUND(S) 52 Funds Carried Over From Last Year 28,000 24,000 16,00c:J 0 0 28,000 0 53 REVENUE 54 Tax Levy 10,000 7,000 0 0 0 17,000 0 55 Interest & Miscellaneous Income 2,000 1,000 0 0 0 3,000 0 56 Other Income 0 0 ,0 0 0 0 0 57 TOT AL REVENUE 12,,000 8;1)00, 0 0 o, 20,000 0 58 TOTAL AVAILABLE FUNDING 40,000 32,000 16,000 0 0 48.000 0 59 EXPENDITURES 60 Bond Principal & Interest 16,000 16,000 16,000 0 0 48,000 0 61 Transfer to Capital Facilities 0 0 0 0 0 0 0 62 TOT AL EXPENDITURES 16,QOO 7 6,_000 16,000 0 0 48,000 0 63 Funds to Carry Over to Next Year 64 Next Year's Dry Period Funding Requirements 2'4,00,0 16'/09,9 ·9 0 0: 0 0 24,000 16;0em 0 ~ 0 0 0 65 Fund Balance or (Deficit) 0 0 0 0 0 0 0 66 COP FUNDS 67 Funds Carried Over From Last Year 50,967,000 63,676,500" 62,351 ,50,0 61 ,'744,750 6_2,9"Q.3, 7 50 50,967,000 67,600,500 68 REVENUE 69 New Borrowing 0 0 0 23,250,000 46,500,000 69,750,000 37,200,000 70 Share of 1 % Tax Allocation 30,617,000 30,617,000 30,617,000 30,617,000 30,617,000 153,085,000 153,085,000 71 Transfer COP Service From Operating Fund 72 Interest & Other 15,175,500 2,559,500 3,253,500 3,236,750 10,477,750 34,703,000 57,926,000 2,8_90,000• 3,703,000 3,61.9,000 3,'58'4,000 .3,508,0.06 17,304,000 19,279,000 73 Total Revenue 48,682;500, 36,879,500 37,\oi-8.9,500 60;687,750 91 ,'1,02,750 274,842,000 267,490,000 74 TOTAL AVAILABLE FUNDING 91:!';6MMOO 10·1:vs:ss,.000 .99,841 ;600 122.,432,500 154,:0.oe;_s00 325,809,000 335,090,500 75 EXPENDITURES 76 Project Cost Transfers to Capital Facilities Fund 0 3,713,500 3,501,250 23,741,250 44,640,500 75,596,500 37,576,917 77 Costs of Issuance 0 0 0 1,162,500 2,325,000 3,487,500 1,860,000 78 COP Service 35,973,000 34,491,000 34,595,000 34,625,000 39,440,500 179,124,500 221,187,500 79 Other 0 0 0 0 0 0 0 80 Total Expenditures 35,973·,000 38,204,500 3.8J.096_;_25Q' 5"9,6'28,750 0·0,4_oe,.ooo 258,208,500 260,624,417 81 Reserves & Carry-over to Next Year 6~,"j,76;500 6'2,3~1,?9~ ,6·1 , 7 44, 7·50 62,9'03, 750 67,6_00,!iP0 67,600,500 74,466,083 82 Required Debt Service Reserves "Dry Period" Debt Service Funds 32,982,000 32,982,000 32,982,000 34,144,500 36,469,500 36,469,500 38,329,500 26,981,000 2 6,86:8,250 25;946,500 25,968,750 2'9,581,250 29,581,250 33,908,250 83 Fund Balance 3,7i3,500 3,501,25l,J 2,816,250 2,790,5:00 1 ,54.9J 750 1,549.750 2,228,333 CF _CONS6.XLW CF_SUM1 Page 3 of'tl '-1 Page 3 10-Year Total 1996-2006 28,000 17,000 3,000 0 20:000 48,000 48,000 0 48,000 0 0 0 50,967,000 106,950,000 306, 170,000 92,629,000 36, 5J}3,0Q011 5:42,382,000 593,299,000 113,173,417 5,347,500 400,312,000 0 51 8,8-32,91 7 7-4,466;083 38,329,500 33,908,250 2,228,333 LINE 51 52 53 56 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 c:\exceldta\97 _budg 413197 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 2:58 PM Adjust Fees to Balance Wlin 5 Yrs, Borrow for OCR Capital, Funding Compliance Wlin 5 Yrs, No New Secondary Fiscal Year 1996-97 Through 2005-2006 LINE 84 SUMMARY 85 Funds Caried Over From Last Year 86 Total Revenue 87 Total Available Funding 88 Total Expenditures 89 Funds to Carry-Over to Next Year RESERVES ANALYSIS 90 Next Year's Dry Period Oper Fund Requirements 91 Contingency Funds, 20% of Operating Rqmts 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service Requirements 93 Share of Capital Improvement Program 94 Share of Environmental Requriements 95 Capital Share of Self Ins Funds 96 Operating Share of Self Ins Funds 97 Total Appropriated Accumulated Funds 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds DEBT SERVICE RATIOS 100 Senior Lien Coverage, Minimum 1.25 101 Subordinate Lien Coverage, Minimum 1 .00 102 Senior Additional Bonds Test, Minimum 1 .25 103 Subordinate Additional Bonds Test, Minimum 1 .0 104 Net Revenues For Ratio Calculations 105 Senior Lien Service 106 Maximum Variable COP Service@ 7.5% CF _CONS6.XLW 1996-97 382,100,000 155,422,000 537,522,000 180,659,000 356;863,000 29,051,000 11 ,609,000 36,695,500 26,981,000 46,551,000 4,498,000 59,577,500 14 1,9.00,00.(i), 356,863,000 0 3'.l,6,'863,QOO• 2,87 1.65 2.87 2.20 64,780,500 22,537,000 16,610,000 1997-98 356,863,000 157,672,000 514,535,000 1 s2.s-s0.lii'o'o 351 ,9_85,000 28,520,000 11 ,399,000 36,483,250 25,868,250 45,093,000 4,143,000 52,347,000 148,131,500 351,985,000 0 351,,985,000 3.71 2.15 3.71 3.40 85,549,000 23,055,000 16,709,000 5-Year Total 5-Year Total 1998-99 1999-2000 2000-2001 1996-2001 2001-2006 351,985,000 352,706,000 353,350,000 382,100,000 363,312,500 168,,00,8, 750 21 6,307.000 272,715,250 970, 125,000 1,028,710,917 519,993,750 569,013,000 626,065,250 1,352,225,000 1,392,023,417 167,287,750 21,6,esa,Mo 262, 76:2, 750 988,912,500 991,203,417 352,706,000 353,350,000 363,312,600 363,312,500 400,820,000 29,235,000 29,567,000 30,185,000 30,185,000 4_1 ,700,000 11,693,000 11 ,827,000 12,073,000 12,073,000 16,679,000 35,798,250 36,935,000 38,019,250 38,019,250 40,557,833 25,946,500 25,968,750 29,581,250 29,581 ,250 33,908,250 45,575,000 47,120,000 50,000,000 50,000,000 50,000,000 4,150,000 4,500,000 5,000,000 5,000,000 5,000,000 51,565,250 52,470,000 52,488,500 52,488,500 54,702,417 148, 743,'000 144,96'2,250 145,965,500 1'!1'.5,ff65,500 1 58,27.2,500 352,706,000 353,350,000 363,312,500 363,312,500 400,820,000 0 0 0 0 0 352,706,000 353,350,000 36'3,31 2°,500 363,312,500 400,820,000 3.86 4 .06 3.78 3.19 2.29 2.35 2.13 1.81 3.86 4.06 3.78 3.19 3.81 3.88 3.25 2.53 92,275,000 93,445,000 92,973,000 85,796,000 23,882,000 23,026,000 24,614,750 26,853,750 16,393,000 16,654,000 19,123,250 20,611,250 CF_SUM1 Page 4 o~'t Page 4 10-Year Total 1996-2006 382,100,000 1,998,830,917 2,380,935,917 1,980,115,91 7 400,820,000 41,700,000 16,679,000 40,557,833 33,908,250 50,000,000 5,000,000 54,702,417 158,2'Z2,500 400,820,000 0 400,820,000 LINE 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 100 101 102 103 104 105 106 c:\exceldta\97 _budg .. • ' • ·--'3/29/97 11:10AM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Dist 1 Dist 2 Dist 3 Dist 5 Dist 6 Dist 7 Dist 11 Dist 13 Dist 14 Total 1997-98 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 38.93 16.25 8.92 (2.97) 11.65 23.10 47.18 (2.49) OCR Project 1.04 0.82 0.80 1.08 0.69 0.66 1.03 0.91 Accelerated CSD (20.72) (16.33) (16.04) (21.70) (13.77) (13.22) (20.67) (18.23) Completed CSD 22.51 17.75 17.43 23.58 14.96 14.37 22.46 19.81 Add'I CSD O&M 1997-98 Fee $125.00 $90.00 $85.00 $96.75 $90.00 $75.00 $110.00 $100.00 $91.04 Revenue -Requiremt (2,382,000) 46,000 (1,959,000) 865,000 (2,476,000) (995,000) (1,304,000) (32,000) 3,359,000 (4,878,000) Number Of EDUs 72,400 266,300 280,600 _27,650 43,570 102,100 50,800 8,230 851,650 1998-99 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 74.42 21.64 19.30 (2.45) 31.97 43.41 87.66 (11.98) OCR Project 2.07 1.63 1.60 2.16 1.38 1.32 2.06 1.75 Accelerated CSD (4.82) (3.80) (3.73) (5.05) (3.21) (3.08) (4.81) (4.08) Completed CSD 5.10 4.01 3.95 5.34 3.39 3.26 5.08 4.31 Add'I CSD O&M 1998-99 Fee $160.00 $95.00 $95.00 $96.75 $110.00 $95.00 $150.00 $90.00 . $104.57 Revenue -Requiremt 336,0.00 1,Q~1 .00Q (59§,000) 195,tl0€1 181,000 {28,000) .{657 ,0·00) ~9,000 49,000 721,000 Number Of EDUs 72,550 267,300 281,200 27,725 43,600 102,250 50,950 8,580 854,155 1999-2000 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 94.25 6.88 (5.17) (65.50) (4.80) 27.34 42.63 (32.27) OCR Project 27.51 21.60 21.28 28.75 18.33 17.57 27.37 22.27 Accelerated CSD (13. 76) (10.80) (10.64) (14.38) (9.17) (8.78) (13.69) (11.14) Completed CSD 13.76 10.80 10.64 14.38 9.17 8.78 13.69 11.14 Add'I CSD O&M 1999-2000 Fee $205.00 $100.00 $90.00 $60.00 $90.00 $95.00 $130.00 $90.00 $104.90 Revenue -Requiremt 4,275,000 (6,202,500) 975,000 228,500 654,000 (434,500) 908,500 117,000 123,000 644,000 Number Of EDUs 72,700 268,550 281,900 27,825 43,640 102,450 51,150 8,980 857,195 OCR_CF2B.XLS Page 1 of 3 c:\97_budg 3/29/97 11:10AM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Dist 1 Dist 2 Dist 3 Dist 5 Dist 6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2000-01 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 75.03 (14.84) (621.98) (101.15) (27.67) 0.47 8.72 (57.72) OCR Project 61 .73 48.32 483.01 64.40 41.20 39.44 61.28 47.72 Accelerated CSD (20.58) (16.11) (15.92) (21.47) (13.73) (13.15) (20.43) (15.91) Completed CSD 20.58 16.11 161.00 21.47 13.73 13.15 20.43 15.91 Add'I CSD O&M 2000-01 Fee $220.00 $105.00 $80.00 $60.00 $90.00 $90.00 $130.00 $90.00 $103.85 Revenue -Requiremt 5,890,000 (1,062,500) 698,000 463,000 463,000 1,885,500 1,489,500 122,000 14,000 9,962,500 Number Of EDUs 72,900 270,050 282,700 27,950 _ 43,690 102,700 51,400 9,430 ____l:3_60, 820 2001-02 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 88.91 (8.83) (146.33) (86.57) (13.47) (0.67) 22.61 (45.25) OCR Project 47.85 37.31 37.02 49.82 32.00 30.58 47.39 35.25 Accelerated CSD (16.40) (12.79) (12.69) (17.08) (10.97) (10.49) (16.25) (12.08) Completed CSD 16.40 12.79 128.11 17.08 10.97 10.49 16.25 12.08 Add'I CSD O&M 2001-02 Fee $220.00 $100.00 $8Q.OO, $60.00 $95.00 $80.00 $130.00 $90.00 $101.33 Revenue -Requiremt 6,366,000 8,757,500 4,324,01:)0, 154,000 74,000 1,351,500 354,500 (52,000) (22,000) 21,307,500 Number Of EDUs 73,150 272,050 28.3,600 28,100 43,750_ 1_03,000 5_1_,700 9,930 865,280 2002-03 1996-97 Fee 83.24 71 .52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 63.18 2.90 (4.42) (40.88) 14.40 21.20 71.55 (19.54) OCR Project 13.58 10.58 10.53 14.13 9.13 8.71 13.45 9.54 Accelerated CSD Completed CSD 2002-03 Fee $160.00 $85.00 $80.00 $70.00 $100.00 $80.00 $145.00 $90.00 $93.03 Revenue -Requiremt 552,000 983,500 (404,000) (331,000) (186,000) 81,500 (123,500) 465,000 312,000 1,349,500 Number Of EDUs 73,650 274,225 284,800 28,300 -43,820 103.350 52,050 10,480 870,675 OCR_CF2B.XLS Page 2 of3 c:\97_budg . , 3/29/97 11 :10 AM Components of Annual Sewer Service User Fees Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Dist 1 Dist 2 Dist 3 Dist 5 Dist 6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2003-04 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 76.76 13.48 6.11 (21.75) 28.53 19.91 90.00 (15.00) OCR Project Accelerated CSD Completed CSD Add'I CSD O&M 2003-04 Fee $160.00 $85.00 $80.00 $75.00 $105.00 $70.00 $150.00 $85.00 $92.51 Revenue -Requiremt 1,759,000 5,255,500 2,943,000 203,000 534,000 124,500 942,500 834,000 (305,000) 12,290,500 Number Of EDUs 74,150 276,400 286,000 28,525 43,900 103,750 --52,4Q_()_ 11,080 ____J3I_6,255 2004-05 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 76.76 13.48 11.11 (11.75) 33.53 29.91 90.00 (25.00) OCR Project Accelerated CSD (16.54) (12.86) (12.90) (17.17) (11.23) (10.67) (16.34) (10.53) Completed CSD 16.54 12.86 12.90 17.17 11.23 10.67 16.34 10.53 Add'I CSD O&M 2004-05 Fee $160.00 $85.00 $85.00 $85.00 $110.00 $80.00 $150.00 $75.00 $95.77 Revenue -Requiremt 490,000 1,874,500 363,000 (25,000) 253,000 34,500 27,5_0_Q__9£1,000 292,000 4,230,500 Number Of EDUs 74,650 278,575 287,200 28,775 43,990 104,200 52,900 11,730 882,020 2005-06 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 71.80 (2.01) 5.51 (22.40) 24.92 22.02 75.34 (37.07) OCR Project 19.96 15.49 15.60 20.65 13.61 12.89 19.66 12.07 Accelerated CSD (25.03) (19.43) (19.57) (25.90) (17.07) (16.17) (24.66) (15.14) Completed CSD 25.03 19.43 19.57 25.90 17.07 16.17 24.66 15.14 Add'I CSD O&M 2005-06 Fee $175.00 $85.00 $95.00 $95.00 $115.00 $85.00 $155.00 $75.00 $101.75 Revenue -Requiremt 8,000 (1 ;287,,500) (1,518,,000) 397,000 (81 ,000) 17,50J) (2__43,500) 983,000 54,000 '(1 ,670,,5_0_0) Number Of EDUs 75,150 280,750 288,400 29,050 44,090 104,700 53,400 12,430. _8f37,970 OCR_CF2B.XLS Page 3 of 3 c:\97_budg .. ..... --_ ..... 3/29/97 County Sanitation Districts 1 Thru 14 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Revenues: General User Fees Property Taxes Other Revenues ( Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Unfunded Depreciation ( 1itional Borrowing ' Estimated 1996-97 63,493,000 30,617,000 46,136,500 140,246,,5(!)'0 58,048,500 71,446,000 35,989,000 1~5,41;1~500 I (25,237,000) r 382, 1 Ob,OO!!f 35f3,8pa:ooo. 33,27,3,000 - Sewer Service User Fees: SFR Annual User Fee $71.38 Percentage Change 0.00% $1 SFR Fee Raises $849,680 SWAN2B.XLS Preliminary Preliminary Preliminary 1997-98 1998-99 1999-00 83,489,000 90,823,000 91,519,000 30,617,000 30,617,000 30,617,000 37,293·,0©0' l9,8'14,ooo 67, 1'93_,_000 151 ,,399·,00© 161,._254,000 189,329,00'0 57,003,000 58,464,000 59,130,000 64,767,000 67,458,000 93,767,500 34,507,000 34,611 ,000 ~5,787,500 ;•~ -- HJ8'J~S~,ooo 1561277,000 160,533,00© (4,878,000) 721,000 644,000 3§6;86:3;00(:i 351,,RB5,00Q 352:.'7©6'.,0·00 351 ,985,©Jl)O 3:52:,106';00.@ 3-~:, 3'5J;};,!1)!i)0 33,era.,o.oo _3_3;273,000 3-~,273',000 --23,c2,50,0fj)Q• $91.04 $104.57 $104.90 27.54% 14.87% 0.31% $851,700 $854,155 $857,195 Preliminary 2000-01 90,892,000 30,617,000 9s_,0ea;ooo 217,597,000 60,364,000 105,505,000 41 ,765,!ii(:}0 207,6.3:4,500 9,962,500 353, 35_(i)., 000 3p3';312,500 _3'3,27"3,000 '4&,5001000 $103.85 (1.00%) $860,820 All Districts Preliminary Preliminary 01-02 02-03 89,283,000 82,598,000 30,617,000 30,617,000 92,§88,00© 57 ,,788_, (J.OO: 21 2,,4'88,000 171,003.000 62,050,000 63,421,000 86,414,000 61,413,000 42,71 6',500 44,81B,500 191,18b,soo 169,653',500 21,307,500 1,349,500 ,;3&3,,312J..5oo ;3.84,62Q.;ooo .~8~,-&20,000 33,2:7-3,000 37,200:000' $101.33 (2.42%) $865,280 3,85,-969 ,500 33,213•,000 - $93.03 (8.20%) $870,675 Preliminary 03-04 82,760,000 30,617,000 Ji©,4.(i/3,000 173,780,000 65,030,000 51,413,000 45,046,50-U 161 ,489;500 12,290,500 385, i;1:agJ;_00 398,260,000 33.,2,73,000 - $92.51 (0.56%) $876,255 Preliminary Preliminary 04-05 05-06 86,871,000 92,552,000 30,617,000 30,617,000 !55,!1)98'1000 7D, 1'82,000 182·i586·, 000 1-93,351·;000 81,689,000 83,397,000 51,413,000 66,413,000 45,253,500 45:211 ,500 178:355,§.00 195;_021 ,,500 4,230,500 (1,670,500) 39,_8,260-,0,©©.' 4Q2,4.9lil\•S:OQ 402,49Q,_5lili;l• 400;82lilv.OGQ 33,213,000 - $95.77 3.53% $882,020 33,273,000 - $101.75 6.25% $887,970 11:41 AM 10 Year Total 854,280,000 306,170,000 6:32JiE!3;50P 1,793,0@3,SQO 648,596,500 720,009,500 405,707,500 1,774,313,50_0 18,720,000 :382, 100,000 ~.1110:,8:m,ooo ~;332,730,000 106,~Slil:OOO Average Rate $96.01 c:197_budg 3/29/97 11:15AM County Sanitation District No 1 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 6,027,000 9,056,000 11,608,000 14,904,000 16,038,000 16,093,000 11,784,000 11,864,000 11,944,000 13,151,000 122,469,000 Property Taxes 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 20,000,000 O'' · Revenues 2,smtooo 1,752,000 1,917,000 4-,805·,000 7,874,000 8,109,000 4,M1;000 ..i,884c000' 5,250,_000 5,~]:9,000 47,220,000 Revenues 10,,536,000 12;1!08.,000 15.,52{;,000 21 ,70!t OOO 25.,912_,000 26,202,,000 18,325,000 18,748,00Q 1·9,, 1 ~4,000 20,730.,000 189,.689,000 Requirements: Oper & Mtce Exp 5,378,000 5,535,000 5,745,000 5,986,000 5,956,000 6,102,000 6,253,000 6,407,000 8,089,000 8,252,000 63,703,000 Capital Outlays 7,5_33,000 5,179,000 4,951,000 6,825,000 9,,086,000 8,371,000 5,944,000 4,973,000 4,973,000 6,429,000 64,264,000 COP Service 4,{572,000 4,,476,000 4,493,000 4,62~.ooo 4,980.,000 5,.36'3,000 5,5-76,000 5,609,000 5,642,000· .-9,041 ,000 51 ,475,000 Requirements 17,583,000 15,, H10,.000 15,189;000 17,48:il,OOO 20,022,000 19,,8:36,000 17,773;000 16,989,000 18;704,000 20,722,000 . . 179,4.42,000 Revenues-Requirements (7,047,000) (2,382,000) 336,000 4,275,000 5,890,000 6,366,000 552,000 1,759,000 490,000 8,000 10,247,000 Accumulated Funds: Beginning of Year 21 ,909,000 14,,:862,000 12,48,0,000 1.2,81,fi,OOO 17,091 ,000 22;981 ,000 291347,000 29,899,lilOO 31 ,658..{j)(')Q, 32)148,,000 21 ,909,,000 End of Year 14,86.2,,000 12A80,,ooo 12;816_,000 17,091 :000 22,981 ,000 29,347,000 29,,899,000 31 ,658,000 32,148;000 32,156,000 32,15$,000 Ei:-'· ~ted Annual U1. .ded Depreciation 2,,8:2~,ooo 2,820,000 2', 8_:20., 000 2,a:20:Cto·o 2,820,000 2,820,000 2,,a.20 ,000 2,820,000 2)l:2Q,OOO 2:aio,000 I -28,200,000 Additional Borrowing ---2,500,0QO• 5,000,000_. 4,'00,0,000' ---11 ,500,000 Sewer s·ervice User Fees: Average Rate SFR Annual User Fee $83.24 $125.00 $160.00 $205.00 $220.00 $220.00 $160.00 $160.00 $160.00 $175.00 $166.82 Percentage Change 0.00% 50.17% 28.00% 28.13% 7.32% 0.00% (27.27%) 0.00% 0.00% 9.38% $1 SFR Fee Raises $72,400 $72,450 $72,550 $72,700 $72,900 $73,150 $73,650 $74,150 $74,650 $75,150 .SWAN2B.XLS Dist 1 Base c:\97_budg • .,, 3/29/97 County Sanitation District No 2 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliam;e W/ln 5 Yrs, No New Secondary Revenues: General User Fees Property Taxes Other Revenues (. ~evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Unfunded Depreciation ,• A. .1onal Borrowing Estimated 1996-97 18,974,000 9,430,000 14,38p,5.00 42,790,5.00 17,265,000 15,650,000 11 ,817,000 44,732,000 I (1,941,500) · 11 3, 135_,000 111 .19~•.soo 9,950,000 - Sewer Service User Fees: SFR Annual User Fee $71 .52 Percentage Change 0.00% $1 SFR Fee Raises $265,300 SWAN2B.XLS Preliminary Preliminary 1997-98 1998-99 23,967,000 25,394,000 9,430,000 9,430,000 12,703,000 13,97.2,000 46, 100,00_0 48,796;00-0 17,021,000 18,216,000 17,694,000 18,163,000 11 ,339,000 11 ,376·,000 46,054,000 47,755,000 46,000 1,041,000 111 ,193,500 111 ,23.9,500 111 ,239,500 112,2_80,50.0 9;"!)50~0·00 9,950,000 -- $90.00 $95.00 25.84% 5.56% $266,300 $267,300 Preliminary 1999-00 26,855,000 9,430,000 22,459,00Cil 58,744,000 17,971,000 35,225,000 11 ,750,500 64,,946,500 (6,202,500) 112,28_0,500 106,078,000 9,950,000 7,250.()0Q $100.00 5.26% $268,550 Preliminary 2000-01 28,355,000 9,430,000 31 ,564,000 69,349,000 18,403,000 36,610,000 15,398,500 70,411 ,500 (1,062,500) 10.6,01~,000 105,01 5,500 9;950,000 14,500,000 $105.00 5.00% $270,050 Dist2 Base Preliminary 01-02 27,205,000 9,430,000 301593,000 67,228,000 18,818,000 25,752,000 13,900_,500 58;470,.500 8,757,500 105,015,500 11 3,773,000 9,950,000 11 ,600,000 $100.00 (4.76%) $272,050 Preliminary 02-03 23,309,000 9,430,000 W,404,000 53,143,000 19,275,000 18,137,000 14,747,500 52,159;500 983,500 11 3, 773;600 114,756,500 9,950LOOO - $85.00 (15.00%) $274,225 Preliminary 03-04 23,494,000 9,430,000 21 ,987,000 54,911 ,000 19,744,000 15,091,000 14,820,q_OO 49,655,500 5,255,500 114,756,500 120,012,000 9,950,000 - $85.00 0.00% $276,400 Preliminary 04-05 23,679,000 9,430,000 23,741 ,000· 56,_aso.o·oo 24,991,000 15,091,000 14,8931500 54·1,915,500 1,874,500 120_,01 2,000 121 ,886,500 9,950,000 - $85.00 0.00% $278,575 11 :15 AM Preliminary 05-06 23,864,000 9,430,000 25,487,000 58,781 ,000 25,488,000 19,660,000 14,920,500 60,068,500 (1,287,500) 121,886',500 120,599,000 9,950,000 - $85.00 0.00% $280,750 10 Year Total 245,096,000 94,300,000 217,296,500 556,692,500 197, 192,000 217,073,000 134;963,500 549,228,500 7,464,000 11 3,135,000 120,59!;j:.obo 99,500,000 3"3,350,000 Average Rate $90.15 c:197_budg 3/29/97 County Sanitation District No 3 Summary Financial Information Adjust Fees to Balance W/ln 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Revenues: General User Fees Property Taxes Other Revenues I' Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation A~_ . .ional Borrowing Estimated 1996-97 20,697,000 10,450,000 11 ,046,000 42, 1-93,000 18,103,500 19,386,000 11 ,477,000 48,966,500 (6,773,500) 124Jb26,Q'OO 117,252,500 9,530,000 - Sewer Service User Fees: SFR Annual User Fee $73.89 Percentage Change 0.00% $1 SFR Fee Raises $280,100 SWAN2B.XLS Preliminary 1997-98 23,851 ,000 10,450,000 9,947,000 44,248,000 16,896,000 18,317,000 10,994,;000 46,2'07,.00_0 (1,959,000) 117,252;500 115,293,500 9,530;000 - $85.00 15.04% $280,600 Preliminary Preliminary 1998-99 1999-00 26,714,000 25,371 ,000 10,450,000 10,450,000 10,457,000 18,570,000 47l621,000 54_,391 ,000 16,577,000 16,883,000 20,610,000 25, 11:5,000 11 ,029,000 11 ;418,00{) 48,216,000 53.,416,000 (595,000) 975,000 115,293,500 114J698,fill0 114,698,500 115,673,SQO 9,530,000 9,530,000 -7,5.00,000 $95.00 $90.00 11.76% (5.26%) $281,200 $281,900 Preliminary Preliminary Preliminary Preliminary Preliminary 2000-01 01-02 02-03 03-04 04-05 22,616,000 22,688,000 22,784,000 22,880,000 24,412,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 2Q,786,o·o·o 26,672,!:lOO 15,366,000 16,134,000 16,981,000 5.9)15_2,000 59,810,000 48,600,000 49,464,000 51 ,843,000 17,295,000 17,719,000 18,155,000 18,604,000 23,485,000 29,359,000 24,119,000 16,599,000 13,591,000 13,591,000 12,500,000 13,648,000 14,25_!),000 14,326,000 14~404,000 59,154,000 55,486,000 49,004,000 46,521,000, 51 ,480,000 698,000 4,324,000 (404,000) 2,943,000 363,000 115.,673,500 11 6,371 ,500 120,695,500 120,291 ,500 12~.234,50.0 11{l,371 ,500 12P,69q,500 120,291,,500 123,234,500 123,597,500 ~--1~36,oo:o 9_,530,000 •9;530,000 9.,540,000 9,530,000 15,0Q0,000 12,000,000 --- $80.00 $80.00 $80.00 $80.00 $85.00 (11.11%) 0.00% 0.00% 0.00% 6.25% $282,700 $283,600 $284,800 $286,000 $287,200 Dist 3 Base 11:15AM Preliminary 10 Year 05-06 Total 27,398,000 239,411,000 10,450,000 104,500,000 17,751,000 169,710,QOO 55,599,00.Q 513,,6,21,000 23,961,000 187,678,500 18,103,000 198,790,000 15,053,,000 1·29,099,0J:)0_ 57,117,000 515,567,500: (1 ,518,000) (1 ,946,500) 123,597,500 124,026,000 122,079,500 122,_Q79,500 9,53_0,000 ,95,300,000 -~4.500,000 Average Rate $95.00 $84.39 11.76% $288,400 c:197_budg r. > 3/29/97 Revenues: General User Fees Property Taxes Other Revenues -( levenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirernen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Unfunded Depreciation t, A. .1onal Borrowing I Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2B.XLS County Sanitation District No 5 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 2,669,000 2,675,000 2,682,000 1,670,000 1,677,000 1,686,000 1,981,000 2,139,000 2,446,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,044,000 2,0"04,000 2,095,000 3,189,000 4,304,00'0 4,092,0C)O 2;599,000 2,721 ,000 2,870,000 7,2p3,000 7,229,000 7,.327,00.0 7,409,000 8,531 ,000 ,8,32'8,000 7,130,000 7,4'101000 7,866,000 2,560,000 2,594,000 2,638,000 2,713,000 2,791,000 2,871,000 2,954,000 3,040,000 3,722,000 3,688,000 1,997,000 2,715,000 2,642,500 3,305,000 3,179,000 2,304,000 1,954,000 1,954,000 1,845,000 1,773,000 1,779,000 1,825,000 1,972,000' 2,124-,000 2,203,ono 2,213,000 2,215,000 8,0931000 6,3(;>4,000 7,132-,000 7,180,500: 8,068,0_0_0 8,174,000 7,461 ,000 7,207,000 7,891 ,000 (830,000) 865,000 195,000 228,500 463,000 154,000 (331,000) 203,000 (25,000) 2:8·;976,000 28,146,000 29,011 ,000 29,206,000 29,434,500 29,897,§00 30',051,500 291720,500 29,923,500 2B',1'46,000 29,011 ,000 29,206·;000 29,434,500 2:9,897,500 3_0,051,500 '29, 7'20,_5bo 291~!":23,500' 29;898)500 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 1,7:70;000 1',7,70,000 1,770,000 1,770_,000 ---1,000,000 2,000,000 1,600_.0QO .. -- $96.75 $96.75 $96.75 $60.00 $60.00 $60.00 $70.00 $75.00 $85.00 0.00% 0.00% 0.00% (37.98%) 0.00% 0.00% 16.67% 7.14% 13.33% $27,600 $27,650 $27,725 $27,825 $27,950 $28,100 $28,300 $28,525 $28,775 Dist5 Base 11 :15 AM Preliminary 10 Year 05-06 Total 2,760,000 22,385,000 2,550,000 25,500,000 3,034,000 2'8,952,000 8,,344_,ooo 76L837,000 3,814,000 29,697,000 2,479,000 26,217,500 1,654,000 19,603,000 7,947,000 75,517,500 397,000 1,319,500 29,898,500 28:,s16,ooo 30;295,500 -30,2-95,50_0 1,770,000 17,700,000 -4,60_Q,000 Average Rate $95.00 $79.53 11 .76% $29,050 c:197_budg 3/29/97 11:15AM County Sanitation District No 6 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 _01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 3,330,000 3,921,000 4,796,000 3,928,000 3,932,000 4,156,000 4,382,000 4,610,000 4,839,000 5,070,000 42,964,000 Property Taxes 1,162,000 1,162,000 '1 ,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 11,620,000 Other Revenues 3,759,00Q 1,323,,.!:}0Q (' 1,296,0QQ,, 2,36A,OOO 3,~38,QP0 3,,101,QOO 1,~j 4,000 1,632,PQO 1,727,000 1,817,000 '22.1011 ,€100 Revenues 8,251.,000 6,406,,000 7_,2,_54,00Q 7.,454,0GO· a.5321000 8,419JOOO 7,098,000 7 ,404,0_00 , Z,728,POO 8,049,,000 76'1595,000 Requirements: Oper & Mtce Exp 1,922,000 1,931,000 1,949,000 1,994,000 2,040,000 2,087,000 2,135,000 2,185,000 2,785,000 2,837,000 21,865,000 Capital Outlays 2,614,000 5,542,000 3,613,000 3,344,000 4,415,000 4,494,000 3,311,000 2,838,000 2,838,000 3,548,000 36,557,000 COP Service 1',470,00,0 1,409,000 1,411 1000 1,4621000 1,6141000 1,7r6A,000 1,8%,8,00,0 1,,8471000 1,852,0QO 1 ;745.,0.00" 16,4-12,,000 Requirements 6,0.06-,000 8,88~.ooo 6,973,000' 6,800,000 8,0ti39,000 8,345,000 7.'284,000 6,870,000 7,475JOOO 8,130,000 74,834,000 Revenues-Requirement 2,245,000 (2,476,000) 281,000 654,000 463,000 74,000 (186,000) 534,000 253,000 (81,000)1 1,761,000 Accumulated Funds: Beginning of Year 18 .a6a-;oo:0 20,613,000 ta.., 137,POO Hl,411t000 1·9,:0.72,,000 19;,p35,0,00 19J6.0"9,__o_no 1.9~423,000 19,957,000 Z0,2'1'0,000' 1'8~_368,000 End of Year 20,613,00:0 18,137,000 tBA18,,000 t9,072,000 19;,5~$,000 1'9,;6_09,0_©0 19.423·,0J:1© 19,957,000 2'0,210,000 20,129,000 20, 11-9,000 _ Estimated Annual Unfunded Depreciation 1,3,03;()0(() 1,303,000 1,303.,000 1,303',J}OO 1,303,0.00 1,,303,00© 1,,3~3.000 1,303;$00 1,3€13,00,0 1;3-oa.000 1 13',0_30,000 Adluuonal Borrowing -1,000,000 2,000,0t),0 1,600,000 ----4,600,000 Sewer Service User Fees: Average Rate SFR Annual User Fee $76.47 $90.00 $110.00 $90.00 $90.00 $95.00 $100.00 $105.00 $110.00 $115.00 $98.15 Percentage Change 0.00% 17.69% 22.22% (18.18%) 0.00% 5.56% 5.26% 5.00% 4.76% 4.55% $1 SFR Fee Raises $43,550 $43,570 $43,600 $43,640 $43,690 $43,750 $43,820 $43,900 $43,990 $44,090 SWAN2B.XLS Dist6 Base c:197_budg --~ 3/29/97 Revenues: General User Fees Property Taxes Other Revenues ( !evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation ' I A... ..1onal Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2B.XLS County Sanitation District No 7 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 5,109,000 7,658,000 9,714,000 9,733,000 2,986,000 2,986,000 2,986,000 2,986,000 3,133,000 2,938;000 3,138,000 5,651,000 11.228·,oo_o 13:,582__.000 15,838,000 18,37,Q,OOO' 6,202,000 6,352,000 6,579,000 6,654,000 10,067,000 6,003,000 7,060,000 9,811,000 2,316,000 2,222,.000 2,227,000_ 2,33~,500 18,585,000 14,577,000 15,1366,000 18,8041500 (7,357,000) (995,000) (28,000) (434,500) 37,533,000 30 ,176,000 29,181 ,000 29,153,000 30,176,000 29,181 ,0,00 29, 153,,00~ 28,71 ,8,500 3,290,000 3,29,0:000 3,290,000 3,290,0Q.O ---2,25.0,000 $50.09 $75.00 $95.00 $95.00 0.00% 49.73% 26.67% 0.00% $102,000 $102,100 $102,250 $102,450 Preliminary 2000-01 9,243,000 2,986,000 8,257,000 20,486,000 6,775,000 9,158,000 2,667,500 18,6,©0,.50Q 1,885,500 28,71 8,500 ~0,604,000 3,290,000 4,SC!JO,o-oo: $90.00 (5.26%) $102,700 Dist? Base Preliminary 01-02 8,240,000 2,986,000 7,795,000 19,021 ,000 7,170,000 7,479,000 3,020,,500 17,p6~;500 1,351,500 30,604,.000 31 ,955,500 3,290,000 3,&0,0,000 $80.00 (11.11%) $103,000 Preliminary 02-03 8,268,000 2,986,000 4,618,000 15,87-2,0QS) 7,181 ,000 5,431,000 3,178,500 15,7Q,0,500 81 ,500 31 ,f/55,500 32,037,000 3,290,000 - $80.00 0.00% $103,350 Preliminary 03-04 7,263,000 2,986,000 5,069,000 15,318LQ00 7,390,000 4,612,000 3,191 ,500 15,193,500 124,500 32,037,000 ,32, 161 ,500 3,290,000 - $70.00 (12.50%) $103,750 Preliminary 04-05 8,336,000 2,986,000 5,s·14_;00O 16,896,000 9,052,000 4,612,000 3,197,500 16,861,50_0 34,500 32,161 ,500 32,1'96,000 3L290,000 - $80.00 14.29% $104,200 11 :15AM Preliminary 05-06 8,900,000 2,986,000 6,129,000 18,015,000 9,276,000 5,841,000 2,880,500 17 ,_997 ,500 17,500 32,196;000 32,,213:,500 3,290,000 - $85.00 6.25% $104,700 10 Year Total 82,464,000 29,860,000 52j302,000 164,626,000~ 72,631,000 70,074,000 27{240;500 169Jl45,500 (5,319,500) 37,533,000 32,213,500 32,900,000 10,350,0ITO Average Rate $80.01 c:197_budg 3/29/97 Revenues: General User Fees Property Taxes Ott,~r Revenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation Ado1uonal Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises .SWAN2B.XLS -------- County Sanitation District No 11 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated 1996-97 3,042,000 2,039,000 1, T7,8_,00_0 6,859:000 4,411,000 7,430,000 2, 1'98,00_0 14,039,000 (7,180,000) 2_§,4,36,(:1'00 18,256,000 2,11,0,000 - $60.00 0.00% $50,700 Preliminary 1997-98 5,588,000 2,039,000 1,600,000 9,227,00.0 4,450,000 3,974,000 2,107,000 10,53'1,000 (1,304,000) 18,256,0QO 16,95.Z,OOO 2, 11 O,OQO - $110.00 83.33% $50,800 Preliminary 1998-99 7,643,000 2,039,000 1;700,000 11 .-382,000 4,509,000 5,422,000 2,108;1!>00 12,039,000 (657,000) 16,952,000 16,295,000 2,11 0,000 - $150.00 36.36% $50,950 Preliminary 1999-00 6,650,000 2,039,000 3,629,000 12,318,000 4,624,000 4,603,000 2',182,p00 11 ,409i500 908,500 16,295.(lOO 17,203,500 2,110,000 1,750,000 $130.00 (13.33%) $51,150 Preliminary 2000-01 6,682,000 2,039,000 5,633,000 14_,._354,00_0 4,743,000 5,677,000 2,444,500 12,864;500 1,489,500 17,203,500 18,693,000 2,11 0,,000 3,500,000 $130.00 0.00% $51,400 Dist 11 Base Preliminary 01-02 6,721 ,000 2,039,000 5,1 82',0QO 13,942,000 4,867,000 6,012,000 2,708,500 13,587,500 354,500 18,693,000 19,047,500 2,110,000 2;800,000 $130.00 0.00% $51,700 Preliminary 02-0~ 7,547,000 2,039,000 2,615,000 12,201 ,000 4,993,000 4,495,000 2,836,500 12,324,500' (123,500) 19.1047,500 18,924,000 2,110',000 - $145.00 11.54% $52,050 Preliminary 03-04 7,868,000 2,039,000 2,897,000 12,804,000 5,125,000 3,888,000 2,848,50.0 11 ,861 ,500 942,500 18,924,000 19,866;500 2,, 110;000 - $150.00 3.45% $52,450 Preliminary 04-05 7,935,000 2,039,000 3,204,000 13,178,000 6,404,000 3,888,000 2,8.58,50.0 13,150,500 27,500 19,866,500 19,894,000 2,110,000 ... $150.00 0.00% $52,900 ·- 11:15AM Preliminary 10 Year 05-06 Total 8,277,000 67,953,000 2,039,000 20,390,000 3,506,000 31 ,744,000 '13,822,000 _ 120,087,000 6,544,000 50,670,000 4,798,000 50,187,000 2,723,500 25,015.,500 14,0tf5,50Q 125,872,500 (243,500) (5,785,500) 19,894,000 25;436,000 19,650,500 19,650,500 2,110,000 21 ,160,000 -8,050,00-0 Average Rate $155.00 $131.00 3.33% $53,400 c:\97_budg 3/29/97 Revenues: General User Fees Property Taxes Other Revenues (-!evenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation J._ _,onal Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2B.XLS County Sanitation District No 13 Summary Financial Information Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 803,000 823,000 772,000 808,000 ---- 724,000 1,366,000 1,.5.31 ,000 1,718,000 1_.527,000 2,189,000 2,;3.03,000 2,526,000. 536,000 537,000 541,000 552,000 1,204,000 1,657,000 1,636,000 1,830,000 28,000 27,00,0. 27,000 27,000 1,768,000 2,221 ,000 2,204;000 2,409j000 (241,000) (32,000) 99,000 117,000 '9:,309,000 9,068,000 ~.036,000 9,135,00,0 9,0.68,090. 9,036,000 9,r13_5,,000 9,252,000, 260,000 26,Q,0_00, 260,000 260,0Q.0 ---- $100.00 $100.00 $90.00 $90.00 0.00% 0.00% (10.00%) 0.00% $8,030 $8,230 $8,580 $8,980 Preliminary 2000-01 849,000 - 1,920,000 2,769,000 564,000 2,056,000 27,000 2;647,000 122,000 9;2!?2,QOO 9;374,000 260,000, - $90.00 0.00% $9,430 Dist 13 Base Preliminary 01-02 894,000 - 2,132,000 3,026,000 575,000 2,476,000 27,000 3,078;0€)0 (52,000) 9,374,000 9,322,000 260,0Q(:) - $90.00 0.00% $9,930 Preliminary 02-03 943,000 - 2,371,000 3,3·14,000 587,000 2,235,000 27,QO.O 2,849,000 465,000 9,322,000 9,787,000 260:.000 ~ $90.00 0.00% $10,480 Preliminary 03-04 942,000 - 2,658,000 3,600,000 600,000 2,139,000 27,ocl.O. 2,7136,000 834,000 9,787,000 10,621 ,000 260,000 - $85.00 (5.56%) $11,080 Preliminary 04-05 880,000 - 2Ji81,000 ;3,86·1,000 774,000 2,139,000 27,,000 2,~40,0_00 921,000 10,,621 ,000 11 ,5.42,00U 260,000 - $75.00 (11.76%) $11,730 11:15 AM Preliminary 10 Year 05-06 Total 932,000 8,646,000 -- 3,149,,000 20,550Jl00 4,Q81.,000 29,19$,000 788,000 6,054,000 2,283,000 19,655,000 27,000 271 ,000 3,098,000 25;-98_0,000 983,000 3,216,000 11,,542,000 9,309,,000 12,.525,000 12,QW,000 260,000 2.,q00:000 -- Average Rate $75.00 $88.50 0.00% $12,430 c:\97_budg 3/29/97 Revenues: General User Fees Property Taxes Other Revenues r Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation Adu,uonal Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2B.XLS County Sanitation District No 14 Summary Financial Information Adjust Fees to Balance W/ln 5 Yrs, Borrow for OCR Capital, Funding Compliance W/ln 5 Yrs, No New Secondary Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 2,842,000 5,950,000 1,500,000 1,600,000 1,500,000 1,600,000 1,600,000 1,700,000 2,400,000 --------- 6,757,000 3,660,000 3,708,000 4,808,000. 6,312,000 4,912,000 3,120,000 2,421,000 2,770,000 9,599,000 9,610,000 5,208_,000 6,408,0-00 7,812,000 6,512,00.0 Q,320,000 4,121 ,000 /?,170,000 1,671,000 1,687,000 1,710,000 1,753,000 1,797,000 1,841,000 1,888,000 1,935,000 2,387,000 3,874,000 4,404,000 3,288,000 4,372,000 5,839,000 4,532,000 2,957,000 2,327,000 2,327,000 16$,000 1so·,ooo 161,000 160,000 162,000 161 ,000 163,0QO 164,000 164,000 5,711 ,000 6,251,000 5,159,000 6,285,000 7,798,000 6,534,QOO 5,008,000 4,426,,000 4,878,.00.0 3,888,000 3,359,000 49,000 123,000 14,000 (22,000) 312,000 (305,000) 292,000 3,,408,000 7,,2_96,000 10,655,000 10,704,000 10,821,obo 10,,841 ;000 10,819,000 11 ,131,000 H>0,826,ooo 7,296,000 10,&55,00.0 10,704,_dO() 10,827,000 10,841 ,000 10,819,000 11 ,131 ,000 10,826,000 11.,11 8,000 2,240,000 2,240,000 2,2.40,000 2,240,000 2,240,000 2,240,000 2,-2"40,000 2,240,000 2,240,000 --------- $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 Dist 14 Base 11:15AM Preliminary 10 Year 05-06 Total 2,200,000 22,892,000 -- 3,730,000 42,7@8,000 5,930,000 65,690,,000 2,437,000 19,106,000 3,272,000 37,192,000 167,00"0 1;628"000. 5,876,000 57,926,000 54,000 7,764,000 11 ,118,0DO 3.~08,000 11 ,172,000 11 ,172,000 2,240,000 22,400,000 -- Average Rate $0.00 $0.00 0.00% $0 c:\97_budg --.;..;¾,., 4/3/97 8:37 PM Page 1 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 ALL DISTRICT SUMMARY ACCUMULATED FUNDS 90 Next Year's Ory Period Funding Requirements 29,051,000 28,520,000 29,235,000 29,567,000 30,185,000 31,028,000 31,798,000 32,517,000 40,847,000 41,700,000 91 Contingency Funds, 20% of Operating Reqmts 11,609,000 11,399,000 11,693,000 11,827,000 12,073,000 12,409,000 12,685,000 13,006,000 16,337,000 16,679,000 92 Debt Service Reserves and Fund Balance 36,695,500 36,483,250 35,798,250 36,935,000 38,019,250 39,100,000 38,804,167 38,973,417 38,987,500 40,557,833 Next Year's Ory Period Debt Service 26,981 ,000 25,868,250 25,946,500 25,968,750 29,581,250 30,641,250 33,614,500 33,784,750 33,940,500 33,908,250 93 Share of Capital Improvement Program 46,551,000 45,093,000 45,575,000 47,120,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 94 Share of Environmental Requriements 4,498,000 4,143,000 4,150,000 4,500,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 95 Capital Share of Catastrophe Funds 59,577,500 52,347,000 51,565,250 52,470,000 52,488,500 52,380,250 52,356,833 52,406,583 53,392,500 54,702,417 96 Operating Share of Catastrophe Funds '141,900,000 148,1:f1,500' 148,7~3.000 14~.962,~50 145,-965,500 i 64,061,500 161,711,000 172,572,250 163,986,000 158,272,500 97 Total Appropriated Accumulated Funds 356,863,000 351 ,985,000 352,706,000 353,350,000 363,312,500 384,620,000 385,969,500 398,260,000 402,490,500 400,820,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 356,863,000 351,985,000 352,706,000 353,350,000 363,312,500 384,620,000 385,969,500 398,260,000 402,490,500 400,820,000 ALL DISTRICT SUMMARY COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 2.87 3.71 3.86 4.06 3.78 3.71 3.32 3.31 2.97 3.19 ,01 Subordinate Lien Coverage, Min 1.00 1.65 2.15 2.29 2.35 2.13 2.08 1.86 1.87 1.67 1.81 102 Senior Additional Bonds Test, Min 1.25 2.87 3.71 3.86 4.06 3.78 3.71 3,32 3.31 2.97 3.19 103 Subordinate Additional Bonds Test, Min 1.00 2.20 3.40 3.81 3.88 3.25 3.14 2.65 2.68 2.22 2.53 20 ALL DISTRICT SUMMARY AVG USER FEE DATA 21 Single Family Residence User Fee $71.38 $91.04 $104.57 $104.90 $103.85 $101 .33 $93.03 $92.51 $95.77 $101.75 22 SFR Fee From 2020 Vision Masterplan $113.37 $125.52 $146.13 $154.16 $176.71 $178.89 $181,77 $199.16 $200.85 $220.38 24 Estimated User Fees From Tax Bill $60,652,000 $77,539,000 $89,323,000 $89,919,000 $89,392,000 $87,683,000 $80,998,000 $81,060,000 $84,471,000 $90,352,000 CF _CONS6.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:37 PM Page 2 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary fil 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 1 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,689,000 2,768,000 2,873,000 2,993,000 2,978,000 3,051,000 3,127,000 3,204,000 4,045,000 4,126,000 91 Contingency Funds, 20% of Operating Reqmts 1,076,000 1,107,000 1,149,000 1,197,000 1,191,000 1,220,000 1,251,000 1,281,000 1,618,000 1,650,000 92 Debt Service Reserves and Fund Balance 4,390,000 4,390,000 4,390,000 4,515,000 4,765,000 4,965,000 4,965,000 4,965,000 4,965,000 4,965,000 Next Year's Dry Period Debt Service 3,504,000 3,357,000 3,370,000 3,374,000 3,548,000 3,872,000 4,182,000 4,207,000 4,232,000 4,531,000 93 Share of Capital Improvement Program 1,566,000 114,000 701,000 2,120,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 94 Share of Environmental Requriements 500,000 500,000 500,000 500,000 500,000 500,000 95 Capital Share of Catastrophe Funds 96,000 83,000 8,000 29,000 7,000 6,000 10,000 96 Operating Share of Catastrophe Funds 1,541,000 744,000 333,000 2,892,000 4,916,000 10,731,000 10,845,000 12,494,000 11,782,000 11,374,000 97 Total Appropriated Accumulated Funds 14,862,000 12,480,000 12,816,000 17,091,000 22,981,000 29,347,000 29,899,000 31,658,000 32,148,000 32,156,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 14,862,000 12,480,000 12,816,000 17,091,000 22,981,000 29,347,000 29,899,000 31,658,000 32,148,000 32,156,000 DISTRICT NO 1 COP COVERAGE RATIOS JO Senior Lien Coverage, Min 1.25 1.69 2.39 3.19 4,29 4,66 4,80 3,23 3,26 2.84 2.89 101 Subordinate Lien Coverage, Min 1.00 1.07 1.51 2,16 2.72 2.92 2,88 1.92 1.95 1.70 1.81 102 Senior Additional Bonds Test, Min 1.25 1 69 3.61 3.26 3.54 3.85 7.84 5,26 3.14 2.76 3 86 103 Subordinate Additional Bonds Test, Min 1.00 1 20 2.39 4,58 5.71 6,12 5.70 3 28 3.35 2.75 3.15 20 DISTRICT NO 1 USER FEE DATA 21 Single Family Residence User Fee $83,24 $125.00 $160,00 $205.00 $220.00 $220,00 $160.00 $160.00 $160.00 $175.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $150,00 $175 00 $175.00 $225.00 $225.00 $250.00 $325.00 $325.00 $325.00 24 Estimated User Fees From Tax Bill $6,027,000 $9,056,000 $11,608,000 $14,904,000 $16,038,000 $16,093,000 $11,784,000 $11,864,000 $11,944,000 $13,151,000 CF _CONS6.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:37 PM Page 3 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary ,f 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT N0 2__ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 8,633,000 8,511,000 9,108,000 8,986,000 9,202,000 9,409,000 9,638,000 9,872,000 12,496,000 12,744,000 91 Contingency Funds, 20% of Operating Reqmts 3,453,000 3,404,000 3,643,000 3,594,000 3,681 ,000 3,764,000 3,855,000 3,949,000 4,998,000 5,098,000 92 Debt Service Reserves and Fund Balance 11,606,000 11,606,000 11,606,000 11,968,500 12,693,500 13,273,500 13,273,500 13,273,500 13,273,500 13,273,500 Next Year's Dry Period Debt Service 8,863,000 8,504,000 8,532,000 8,541,000 11 ,005,000 9,990,000 11,061,000 11,115,000 11,170,000 11,190,000 93 Share of Capital Improvement Program 14,565,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 94 Share of Environmental Requriements 1,456,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 95 Capital Share of Catastrophe Funds 28,538,500 28,287,500 28,217,500 28,416,500 28,321 ,500 28,235,500 28,128,583 28,403,583 28,541,500 27,948,417 96 Operating Share of Catastrophe Funds 34,079,00-0 34,977,000 36,224,000 28,622,000 241162,500 33,151,000 32,8.50,500 37,449,000 _::i5,A57,500 34,aes·:o_oo 97 Total Appropriated Accumulated Funds 111 ,193,500 111,239,500 112,280,500 106,078,000 105,015,500 113,773,000 114,756,583 120,012,083 121,886,500 120,598,917 98 Unappropriated Accumulated Funds (83) (83) 83 99 Total Accumulated Funds 111,193,500 111,239,500 112,280,500 106,078,000 105,015,500 113,773,000 114,756,500 120,012,000 121,886,500 120,599,000 DISTRICT NO 2 COP COVERAGE RATIOS ·oo Senior Lien Coverage, Min 1.25 2.94 3.79 3.88 4.18 3.85 4.14 3,37 3.47 3,00 3.13 101 Subordinate Lien Coverage, Min 1.00 1.76 2.26 2.32 2.50 2.14 2.33 1.88 1.94 1,68 1,76 102 Senior Additional Bonds Test, Min 1,25 2 94 3.79 3.88 4.18 3.85 4.14 3,37 3.47 3,00 3.13 103 Subordinate Additional Bonds Test, Min 1.00 2.91 4.12 4 28 4,73 3.57 4.06 3.00 3.14 2.56 2.73 20 DISTRICT NO 2 USER FEE DATA 21 Single Family Residence User Fee $71.52 $90.00 $95.00 $100.00 $105 00 $100.00 $85,00 $85.00 $85.00 $85.00 22 SFR Fee From 2020 Vision Masterplan $100.00 $125.00 $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $170.00 24 Estimated User Fees From Tax Bill $18,974,000 $23,967,000 $25,394,000 $26,855,000 $28,355,000 $27,205,000 $23,309,000 $23,494,000 $23,679,000 $23,864,000 CF _CONS6.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/3/97 8:37 PM Page 4 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary lf 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05_ 2QQ§:Q§, DISTRICT NO 3 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 9,053,000 8,448,000 8,289,000 8,442,000 8,648,000 8,860,000 9,078,000 9,302,000 11,743,000 11,981,000 91 Contingency Funds, 20% of Operating Reqmts 3,621,000 3,379,000 3,315,000 3,377,000 3,459,000 3,544,000 3,631,000 3,721,000 4,697,000 4,792,000 92 Debt Service Reserves and Fund Balance 10,486,250 11,433,250 11,043,750 11,398,500 11,611,000 12,211,000 12,211,000 12,211,000 12,211,000 12,211,000 Next Year's Dry Period Debt Service 8,607,750 8,245,500 8,271,750 8,282,250 8,812,500 9,786,000 10,687,500 10,744,500 10,803,000 11,289,750 93• Share of Capital Improvement Program 15,125,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 94 Share of Environmental Requriements 1,512,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 95 Capital Share of Catastrophe Funds 10,559,000 10,522,250 10,563,500 10,815,250 10,169,750 9,979,750 10,180,750 10,075,750 10,164,750 10,702,750 96 Operating Share of Catastrophe Funds 58,288,500 56,765,500 56,715,500 56,858,500 57,171,250 59,814,750 58,003,250 60,680,250 57,478,750 54,603,000 97 Total Appropriated Accumulated Funds 117,252,500 115,293,500 114,698,500 115,673,500 116,371,500 120,695,500 120,291,500 123,234,500 123,597,500 122,079,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 117,252,500 115,293,500 114,698,500 115,673,500 116,371,500 120,695,500 120,291,500 123,234,500 • 123,597,500 122,079,500 DISTRICT NO 3 COP COVERAGE RATIOS ,o Senior Lien Coverage, Min 1.25 3,53 4.28 4.82 4.58 3.91 3,77 3.75 3,76 3.36 3.49 101 Subordinate Lien Coverage, Min 1.00 1.86 2.24 2.53 2.41 2.05 1.97 1.97 1.97 1.77 1 91 102 Senior Additional Bonds Test, Min 1.25 3.53 4.28 4.82 4.58 3.91 3.77 3.75 3.76 3.36 3.49 103 Subordinate Additional Bonds Test, Min 1.00 2.83 3.61 4.23 3.98 3.19 3.02 3.03 3.05 2.63 3,00 20 DISTRICT NO 3 USER FEE DATA 21 Single Family Residence User Fee $73.89 $85,00 $95.00 $90,00 $80.00 $80.00 $80.00 $80,00 $85.00 $95.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $175.00 $175,00 $200,00 $200.00 $200,00 $200.00 $200.00 $245.00 24 Estimated User Fees From Tax Bill $20,697,000 $23,851,000 $26,714,000 $25,371,000 $22,616,000 $22,688,000 $22,784,000 $22,880,000 $24,412,000 $27,398,000 CF ,,CONS6.XLW Res & Ratio Summary c:\exceldta\97 _budg ""'~· ...,...._,_ 4/3/97 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 8:37 PM Page 5 of 10 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary ( -! 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04_ 2004-05 2005-06 DISTRICT NO 5 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 1,280,000 1,297,000 1,319,000 1,357,000 1,396,000 1,436,000 1,477,000 1,520,000 1,861,000 1,907,000 91 Contingency Funds, 20% of Operating Reqmts 512,000 519,000 528,000 543,000 558,000 574,000 591,000 608,000 744,000 763,000 92 Debt Service Reserves and Fund Balance 3,268,250 2,689,000 2,586,500 2,642,000 2,570,250 2,417,000 2,260,750 2,360,500 2,370,500 3,371,750 Next Year's Dry Period Debt Service 1,383,750 1,329,750 1,334,250 1,331,250 1,404,000 1,533,000 1,652,250 1,659,750 1,661,250 1,240,500 93· Share of Capital Improvement Program 1,910,000 2,000,000 2,000,000 2,000,DDD 2,000,000 2,000,DDD 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 191,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 6,649,000 7,026,250 6,266,250 6,642,250 7,173,250 7,485,500 7,100,500 7,009,250 7,141,750 7,845,250 96 Operating Share of Catastrophe Funds 12,952,000 13,950,000 14,972,000 14,719,000 14,596,000 14,406,000 14,439,000 14,566,000 13,920,000 12,968,000 97 Total Appropriated Accumulated Funds 28,146,000 29,011,000 29,206,000 29,434,500 29,897,500 30,051,500 29,720,500 29,923,500 29,898,500 30,295,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 28,146,000 29,011,000 29,206,000 29,434,500 29,897,500 30,051,500 29,720,500 29,923,500 29,898,500 30,295,500 DISTRICT NO 5 COP COVERAGE RATIOS OD Senior Lien Coverage, Min 1.25 4.02 4.07 4,05 3.07 2.93 2 68 2.84 2.89 2.60 4.29 101 Subordinate Lien Coverage, Min 1.00 2.39 2.41 2.40 1.83 1 72 1.56 1.65 1 68 1.52 2.04 102 Senior Additional Bonds Test, Min 1 25 4.02 4.07 4.05 3.07 2.93 2.68 2.84 2.89 2.60 4.29 103 Subordinate Additional Bonds Test, Min 1.00 4.43 4.46 4 42 3.03 2.73 2.33 2.55 2.62 2,24 2.98 20 DISTRICT NO 5 USER FEE DATA 21 Single Family Residence User Fee $96.75 $96,75 $96,75 $60.00 $60.00 $60.00 $70.00 $75.00 $85.00 $95,00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $175.00 $175.00 $225.00 24 Estimated User Fees From Tax Bill $2,670,000 $2,675,000 $2,682,000 $1 ,670,000 $1,677,000 $1,686,000 $1,981,000 $2,139,000 $2,446,000 $2,760,000 CF _CONS6.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:37 PM Page 6 of 10 All Districts Accumulated Funds Summary, County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary A 1996-97 1997-98 1998-99 -1999-00 lQQQ:Q.1 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 6 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 961,000 966,000 975,000 997,000 1,020,000 1,044,000 1,068,000 1,093,000 1,393,000 1,419,000 91 Contingency Funds, 20% of Operating Reqmts 384,000 386,000 390,000 399,000 408,000 417,000 427,000 437,000 557,000 567,000 92 Debt Service Reserves and Fund Balance 1,171,000 1,171,000 1,171,000 1,221,000 1,321,000 1,401 ,000 1,401 ,ODO 1,401,000 1,401,000 1,401 ,000 Next Year's Dry Period Debt Service 1,102,500 1,056,750 1,058,250 1,059,000 1,135,500 1,263,000 1,378,500 1,385,250 1,389,000 1,308,750 93 Share of Capital Improvement Program 2,175,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 218,000 193,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 2,994,000 66,000 40,000 77,000 62,000 80,000 14,000 45,000 48,000 96 Operating Share of Catastrophe Funds 11 ,607,500 12,3'64;250 12,557,750 f3,1sa;ooo 13:373.5.00 13.~.o.oo 12;868,500 13,426,750 13,225:000 13,185,250 97 Total Appropriated Accumulated Funds 20,613,000 18,137,000 18,418,000 19,072,000 19,535,000 19,609,000 19,423,000 19,957,000 20,210,000 20,129,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 20,613,000 18,137,000 18,418,000 19,072,000 19,535,000 19,609,000 19,423,000 19,957,000 20,210,000 20,129,000 DISTRICT NO 6 COP COVERAGE RATIOS JO Senior Lien Coverage, Min 1.25 12.65 14.78 17 41 14.48 12.58 10.44 10.86 11 .32 10,55 15.09 101 Subordinate Lien Coverage, Min 1.00 2.48 2.87 3_39 2.82 2.65 2.52 2.62 2.73 2.55 2.85 102 Senior Additional Bonds Test, Min 1,25 12.65 14 78 17.41 14.48 12.58 10.44 10.86 11.32 10 55 15.09 103 Subordinate Additional Bonds Test, Min 1.00 2.84 3.32 3.97 3.27 3.09 3.00 3.13 3.28 3.04 3.28 20 DISTRICT NO 6 USER FEE DATA 21 Single Family Residence User Fee $76.47 $90.00 $110.00 $90.00 $90.00 $95.00 $100.00 $105.00 $110 00 $115.00 22 SFR Fee From 2020 Vision Masterplan $100.00 $125,00 $125.00 $150,00 $175.00 $175.00 $200,00 $275.00 $300.00 $335.00 24 Estimated User Fees From Tax Bill $3,330,000 $3,921,000 $4,796,000 $3,928,000 $3,932,000 $4,156,000 $4,382,000 $4,610,000 $4,839,000 $5,070,000 CF _CONS6.XLW Res & Ratio Summary c:\exceldta\97 _budg ,_ 4/3/97 8:37 PM Page 7 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance Wlin 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary '{ 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06- DISTRICT NO 7 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 3,101,000 3,176,000 3,290,000 3,327,000 3,388,000 3,585,000 3,675,000 3,695,000 4,526,000 4,638,000 91 Contingency Funds, 20% of Operating Reqmts 1,240,000 1,270,000 1,316,000 1,331,000 1,355,000 1,434,000 1,436,000 1,478,000 1,810,000 1,855,000 92 Debt Service Reserves and Fund Balance 3,947,000 3,144,000 3,013,000 3,121,500 2,969,000 2,603,000 2,463,500 2,533,000 2,537,000 3,106,000 Next Year's Dry Period Debt Service 1,737,000 1,667,000 1,670,000 1,670,000 1,832,000 2,130,000 2,384,000 2,394,000 2,398,000 2,160,000 93 Share of Capital Improvement Program 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 94 Share or Environmental Requriements 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 95 Capital Share of Catastrophe Funds 1,490,000 23,000 (6,000) 38,000 103,000 94,500 21,000 69,000 25,500 9,000 96 Operating Share or Catastrophe Funds 13,711,000 14,951 ,000 14,920,000 14,281,000 16,007,000 17,159,000 17,107,500 17,042,500 15,949,500 15,495,500 97 Total Appropriated Accumulated Funds 30,176,000 29,181,000 29,153,000 28,718,500 30,604,000 31,955,500 32,037,000 32,161,500 32,196,000 32,213,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 30,176,000 29,181,000 29,153,000 28,718,500 30,604,000 31,955,500 32,037,000 32,161,500 32,196,000 32,213,500 DISTRICT NO 7 COP COVERAGE RATIOS 00 Senior Lien Coverage, Min 1.25 4.20 6 04 8,06 8.16 7.11 5.26 5.48 4.73 4.48 7.23 101 Subordinate Lien Coverage, Min 1.00 1 74 2,57 3,34 3.37 2.97 2.26 2,34 2.02 1.92 2.44 102 Senior Additional Bonds Test, Min 1.25 4.20 6.04 8.06 8,16 7 11 5.26 5.48 4.73 4.48 7.23 103 Subordinate Additional Bonds Test. Min 1 00 2.27 3.73 4.99 5,05 4.38 3.21 3.33 2.79 2.61 3.18 20 DISTRICT NO 7 USER FEE DATA 21 Single Family Residence User Fee $50.09 $75.00 $95.00 $95.00 $90.00 $80,00 $80.00 $70.00 $80.00 $85,00 22 SFR Fee From 2020 Vision Masterplan $75.00 $75.00 $75.00 $125.00 $125.00 $125,00 $130.00 $125.00 $125.00 $145.00 24 Estimated User Fees From Tax Bill $5,109,000 $7,658,000 $9,714,000 $9,733,000 $9,243,000 $8,240,000 $8,268,000 $7,263,000 $8,336,000 $8,900,000 CF _CONS6,XLW Res & Ratio Summary c:lexceldta\97 _budg 4/3/97 8:37 PM Page 8 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary tl 1996-97 1997-98 1998-99 _1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06_ DISTRICT NO 11 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,230,000 2,241,000 2,255,000 2,312,ooq 2,372,000 2,434,000 2,497,000 2,563,000 3,202,000 3,272,000 91 Contingency Funds, 20% of Operating Reqmts 882,000 890,000 902,000 925,000 949,000 973,000 999,000 1,025,000 1,281,000 1,309,000 92 Debt Service Reserves and Fund Balance 1,827,000 2,050,000 1,988,000 2,068,500 2,089,500 2,229,500 2,229,500 2,229,500 2,229,500 2,229,500 Next Year's Dry Period Debt Service 1,637,000 1,568,000 1,569,000 1,571,000 1,702,000 1,926,000 2,127,000 2,136,000 2,144,000 2,043,000 93 Share of Capital Improvement Program 3,340,000 3,479,000 3,374,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 94 Share of Environmental Requriements 334,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 95 Capital Share of Catastrophe Funds 1,572,000 43,000 14,000 49,000 32,000 39,000 35,000 51,000 96 Operating Share of Catastrophe Funds 6,434,000 6,724,000 6,207,000 6,434,000 7,716,500 7,586,000 7,189,500 8,024,000 7,152,500 6,896,000 97 Total Appropriated Accumulated Funds 18,256,000 16,952,000 16,295,000 17,203,500 18,693,000 19,047,500 18,924,000 19,866,500 19,894,000 19,650,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 18,256,000 16,952,000 16,295,000 17,203,500 18,693,000 19,047,500 18,924,000 19,866,500 19,894,000 19,650,500 DISTRICT NO 11 COP COVERAGE RATIOS ,0 Senior Lien Coverage, Min 1 25 5.72 11 90 17.19 14.27 11 79 8.71 9.88 10.26 8.38 11,53 101 Subordinate Lien Coverage, Min 1.00 0 93 1.93 2,79 2.32 216 1.92 2,18 2.27 1.85 2,05 102 Senior Additional Bonds Test, Min 1.25 5 72 11.90 17 19 14.27 11 79 8.71 9,88 10.26 8.38 11.53 103 Subordinate Additional Bonds Test, Min 1,00 0.92 2.11 3.14 2.58 2.42 2.18 2.51 2.63 2.09 2.27 20 DISTRICT NO 11 USER FEE DATA 21 Single Family Residence User Fee $60.00 $110.00 $150.00 $130.00 $130.00 $130.00 $145.00 $150.00 $150.00 $155.00 22 SFR Fee From 2020 Vision Masterplan $175.00 $175.00 $175.00 $175.00 $175,00 $200.00 $200.00 $200,00 $200,00 $200.00 24 Estimated User Fees From Tax Bill $3,042,000 $5,588,000 $7,643,000 $6,650,000 $6,682,000 $6,721,000 $7,547,000 $7,868,000 $7,935,000 $8,277,000 CF ~CONS6.XLW Res & Ratio Summary c:lexceldta\97 _budg -- 4/3/97 8:37 PM Page 9 of 10 AU Districts Accumu·1ated Funds Summary. County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary Fiscal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 ~001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 13 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 268,000 269,000 271,000 276,000 282,000 288,000 294,000 300,000 387,000 394,000 91 Contingency Funds, 20% of Operating Reqmts 107,000 107,000 108,000 110,000 113,000 115,000 117,000 120,000 155,000 158,000 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service 21,000 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 93 Share of Capital Improvement Program 515,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 94 Share of Environmental Requriements 52,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 95 Capital Share of Catastrophe Funds 6,459,000 6,467,000 6,441,000 6,451,000 6,481,000 6,451,000 6,438,000 6,780,000 7,422,000 8,070,000 96 Operating Share of Catastrophe Funds ~,646;000 1,6~,750 1.,744,750 1,844, 750·. 1,927,750 1,897,750 2,367,750 2~850,750 3,007,750 -:3,332,750 97 Total Appropriated Accumulated Funds 9,068,000 9,036,000 9,135,000 9,252,000 9,374,000 9,322,000 9,787,000 10,621 ,000 11,542,000 12,525,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 9,068,000 9,036,000 9,135,000 9,252,000 9,374,000 9,322,000 9,787,000 10,621,000 11,542,000 12,525,000 DISTRICT NO 13 COP COVERAGE RATIOS OD Senior Lien Coverage, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 101 Subordinate Lien Coverage, Min 1.00 27.20 27.57 25,80 26.87 28.07 29.27 30.87 31 .67 25.53 28.63 102 Senior Additional Bonds Test, Min 1 25 N/A N/A N/A NIA NIA N/A NIA NIA NIA NIA 103 Subordinate Additional Bonds Test, Min 1.00 27 20 27.57 25.80 26 87 28.07 29.27 30.87 31 67 25.53 28.63 20 DISTRICT NO 13 USER FEE DATA 21 Single Family Residence User Fee $100 00 $100.00 $90.00 $90.00 $90.00 $90.00 $90.00 $85.00 $75.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $175,00 $270.00 $385.00 $450,00 $530.00 $505.00 $400.00 $390,00 $415.00 $460.00 24 Estimated User Fees From Tax Bill $803,000 $823,000 $772,000 $808,000 $849,000 $894,000 $943,000 $942,000 $880,000 $932,000 CF _CONS6.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/3/97 8:37 PM Page 10 of 10 AH Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance W/in 5 Yrs, Borrow for OCR Capital, Funding Compliance W/in 5 Yrs, No New Secondary seal Year End 1996-97 Thru 2005-2006 Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99_ 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 14 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 836,000 844,000 855,000 877,000 899,000 921,000 944,000 968,000 1,194,000 1,219,000 91 Contingency Funds, 20% of Operating Reqmts 334,000 337,000 342,000 351,000 359,000 368,000 378,000 387,000 477,000 487,000 92 Debt Sen,ice Resen,es and Fund Balance Next Year's Dry Period Debt Sen,ice 125,000 120,000 121,000 120,000 122,000 121,000 122,000 123,000 123,000 125,000 93 Share of Capital Improvement Program 2,855,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 94 Share of Environmental Requriements 285,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 95 Capital Share of Catastrophe Funds 1,220,000 21,000 17,000 24,000 66,000 15,000 347,000 9,000 11,000 18,000 96 Operating Share of Catastrophe Funds 1,641,000 6,033,000 6,069,000 6,155,000 6,095,000 6,094,000 6,040,000 6,039,000 6,013,000 6,023,000 97 Total Appropriated Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,826,000 11,118,000 11,172,000 98 Unappropriated Accumulated Funds 19 Total Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,826,000 11,118,000 11,172,000 DISTRl!;;T NQ 14 COP COVERAGE RATIQ§ 100 Senior Lien Coverage, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 101 Subordinate Lien Coverage, Min 1.00 8,84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 102 Senior Additional Bonds Test, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 103 Subordinate Additional Bonds Test, Min 1.00 8.84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 CF_CONS6.XLW Res & Ratio Summary c:lexceldla\97 _budg --.1.-~~ 4/4/97 7:49AM Page 1 of'B.f All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Through 2005-2006 LINE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 OPERA TING FUND Funds Carried Over From Last Year REVENUE Share of 1 % Tax Allocation Fees: Industrial Waste User Fees Interest & Miscellaneous Income Other Revenue TOTAL REVENUE TOTAL AVAILABLE FUNDING EXPENDITURES Share of Joint Works M & 0 Collection System M & 0 and Other Oper. COP Service/Trsf to COP Fund TOTAL EXPENDITURES Estimated 1996-97 175,289,000 0 5,806,000 63,493,000 10,422,000 750,000 80,471,000 255, 760,,000 47,700,000 10,348,500 15,175,500 73,224,000 Preliminary Preliminary 1997-98 1998-99 182. 536,000 200,127,500 0 0 6,678,000 7,680,000 73,330,000 76,698,000 11,146,000 11,654,000 (14,000,000) (34.410,000) 77,154,000 61 ,622,000 259,690,000 261 ,749,500 47,000,000 47,941,000 10,003,000 10,523,000 2,559,500 3,253,500 59,562,500 61 ,717,500 Preliminary Preliminary 5-Year Total 5-Year Total 10-Year Total 1999-2000 2000-2001 1996-2001 2001-2006 1996-2006 200,032,000 199,210,250 175,289,000 197,026,500 175,289,000 0 0 0 0 0 8,832,000 10,157,000 39,153,000 78,764,000 117,917,000 85,085,000 89,035,000 387,641,000 429,334,000 816,975,000 11,628,000 11,541,000 56,391,000 71,185,000 127,576,000 (44,000,000) (42,075,000) (133 .. 735,000) (136,960,000) (270,695,000) 61,545,000 68,668.000 349.450,000 442,323,000 791,773,000 261 ,577,000 267,868,250 524,739,000 639,349,500 967,062,000 48,900,000 49,877,000 241,418,000 294,756,000 536,174,000 10,230,000 10,487,000 51,591,500 60,831,000 112,422,500 3,236,750 10,477,750 34,703,000 57,926,000 92,629,000 62,366,750 70,841,750 327,712,500 413,513,000 741,225,500 Reserves & Carry-Over to Next Year 182,536,000 200,127,500 200,032,000 199,210,250 197,026,500 197,026,500 225,836,500 225,836,500 Next Year's Dry Period Funding Requirements 29,027,000 28,504,000 29,235,000 29,567,000 30, 185,000 30, 185,000 41,700,000 41,700,000 20% Contingency Funds (excl COP service) 11,609,000 11,399,000 11,693,000 11,827,000 12,073,000 12,073,000 16,679,000 16,679,000 Portion of Self Ins Funds, Surplus or (Deficit) 141,900,000 160,224,500 159,104,000 157,816,250 154,768,500 154,768,500 167,457,500 167,457,500 20 USER FEE DATA 21 22 23 24 Single Family Residence User Fee SFR Fee From 2020 Vision Masterplan Number of Equivalent Dwelling Units Estimated User Fees, Excludes IRWD $71.38 $113.37 849,680 60,652,000 $79.11 $125.52 851,700 67,380,000 $88.04 $146.13 854,155 75,198,000 $97.39 $154.16 857,195 83,485,000 $101.69 $176.71 860,820 87,535,000 $91.73 $220.38 887,970 81,453,000 LINE 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 21 22 23 24 CF _CONS7.XLW CF_SUM1 c:\exceldta\97 _budg 4/4/97 All Districts Cash Flow Sum mary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 7:49AM Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Through 2005-2006 LINE 25 CAPITAL FUND(S) 26 Funds Carried Over From Last Year 27 REVENUE 28 Construction Grants 29 Fees: Connection 30 Industrial Waste 30 User Fees 32 Sale of Capacity Rights 33 Annexation Fees 34 Interest & Miscellaneous Income 35 Transfer Proceeds from COP Fund 36 Other Revenue 37 TOTAL REVENUE 38 TOTAL AVAILABLE FUNDING 39 EXPENDITURES 40 Share of Joint Works Treatment Plant 41 District Collection System 42 Other 43 TOTAL EXPENDITURES 44 Funds to Carry Over to Next Year 45 Share of Capital Improvement Funds 46 Share of Environmental Requirements 47 Capital Share of Self Ins Funds 48 Single Family Residence Connection Fee 49 Number of New Equivalent Dwelling Units 50 Estimated Connection Fee Income CF _CONS7.XLW 1996-97 155,81 6,000 0 4,686,000 0 2,000,000 1,090,000 0 7,761,000 0 10,71 9,500 26,256,500 182,072,500 51,822,000 7,815,000 11 ,809,000 71 ,446,000 110,626,500 46,551,000 4,498,000 69,577,500 $2,360 2,020 4,767,000 1997-98 11 0,626,600 0 5,784,000 0 3,055,000 1,090,000 0 5,524,000 3,713,500 14,000,000 33,166,500 14-3, 793,000 52,050,000 11,717,000 1,000,000 64,767,000 79,026,000 45,093,000 4,150,000 29,783,000 $2,480 2,455 6,088,000 1998-99 1999-2000 79,026,000 65,287,250 0 0 7,510,000 9,404,000 0 0 3,005,000 4,100,000 1,090,000 1,090,000 0 0 4,203,000 3,761,000 3,501,250 22,841,250 34,410,000 44,000,000, 53,71 9,250 85,198.250 132,745,250 150,483,500 49,700,000 16,758,000 1,000,_000 67,458,000 65,287,250 45,575,000 4,1 60,000 15,562,250 $2,600 3,040 7,904,000 CF_SUM1 68,998,000 16,675,500 1,000,000 86,673,500 63,810,000 47,120,000 4,500,000 12,190,000 $2,730 3,625 9,898,000 2000-2001 63,810,000 0 12,160,000 0 5,600,000 1,090,000 0 3,776,000 42,840,500 42,075,000 107,541 ,500 171,351 ,500 92,285,000 12,220,000 1,000,000 105,505,000 65,846,500 50,000,000 5,000,000 10,846,500 $2,870 4,460 12,801,000 5-Year Total 1996-2001 155,816,000 0 39,544,000 0 17,760,000 5,450,000 0 25,025,000 72,896,500 145,204,500 305,880,000 461,696,000 314,855,000 65,185,500 15,809,000 395,849,500 65,846,500 50,000,000 5,000,000 10,846,500 5-Year Total 2001-2006 65,846,500 0 91,248,000 0 13,950,000 5,450,000 0 18,986,000 51,041,417 136,960,000 317,635,417 383,481,917 242,690,000 69,376,000 5,000,000 317,066,000 66,415,917 50,000,000 5,000,000 11,415,917 $3,660 6,085 $22,272,000 Page 2 of&. Y. Page 2 10-Year Total 1996-2006 156,816,000 0 130,792,000 0 31,710,000 10,900,000 0 44,011,000 123,937,917 282, 164,500 623,51 5,417 779,331,417 557,545,000 134,561,500 20,809,•-oO 71 2,-915,500 66,415,917 50,000,000 5,000,000 11 ,415,917 LINE 25 26 27 28 29 30 30 32 33 34 35 36 37 38 39 40 41 42 43 44 48 49 50 c:\exceldta\97 _budg r 4/4/97 7:49AM All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow Fiscal Year 1996-97 Through 2005-2006 LINE 1996-97 51 BOND FUND(S) 52 Funds Carried Over From Last Year 28,000 53 REVENUE 54 Tax Levy 10,000 55 Interest & Miscellaneous Income 2,000 56 Other Income 0 57 TOTAL REVENUE 12,000 58 TOTAL AVAILABLE FUNDING 40,000 59 EXPENDITURES 60 Bond Principal & Interest 16,000 61 Transfer to Capital Facilities 0 62 TOTAL EXPENDITURES 16,000 63 Funds to Carry Over to Next Year 24,000 64 Next Year's Dry Period Funding Requirements 24,000 65 Fund Balance or (Deficit) 0 66 COP FUNDS 67 Funds Carried Over From Last Year 50,967,000 68 REVENUE 69 New Borrowing 0 70 Share of 1 % Tax Allocation 30,617,000 71 Transfer COP Service From Operating Fund 15,175,500 72 Interest & Other 2,890,000 73 Total Revenue 48,682,500 74 TOTAL AVAILABLE FUNDING 99,649,500 75 EXPENDITURES 76 Project Cost Transfers to Capital Facilities Fund 0 77 Costs of Issuance 0 78 COP Service 35,973,000 79 Other 0 80 Total Expenditures 35,973,000 81 Reserves & Carry-over to Next Year 63,676,500 82 Required Debt Service Reserves 32,982,000 "Dry Period" Debt Service Funds 26,981 ,000 83 Fund Balance 3,71 3,500 CF _CONS7.XLW Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs 5-Year Total 5-Year Total 1997-98 1998-99 1999-2000 2000-2001 1996-2001 2001-2006 24,000 16,000 0 0 28,000 0 7,000 0 0 0 17,000 0 1,000 0 0 0 3,000 0 0 0 0 0 0 0 8,000 0 0 0 20,000 0 32,000 16,000 0 0 48,000 0 16,000 16,000 0 0 48,000 0 0 0 0 0 0 0 16,000 16,000 0 0 48,000 0 16,000 0 0 0 0 0 16,000 0 0 0 0 0 0 0 0 0 0 0 63,676,500 62,351,500 61,744,750 62,853,750 50,967,000 67,539,500 0 0 22,250,000 44,500,000 66,750,000 57,000,000 30,617,000 30,617,000 30,617,000 30,617,000 153,085,000 153,085,000 2,559,500 3,253,500 3,236,750 10,477,750 34,703,000 57,926,000 3,703,000 3,619,000 3,584,000 3,607,000 17,303,000 19,313,000 36,879,500 37,489,500 59,687,750 89,101,750 271 ,841,000 287,324,000 100,556,000 99,841 ,000 121,432.500 151,955,500 322.808,000 354.863,500 3,713,500 3,501,250 22,841,250 42,840,500 72,896,500 54,589,417 0 0 1,112,500 2,225,000 3,337,500 2,850,000 34,491,000 34,595,000 34,625,000 39,350,500 179,034,500 219,405,500 0 0 0 0 0 0 38,204,500 38,096,260 58,57 8,750 84,416,000 255,268,500 276,844,917 62,351,500 61,744,750 62,853,750 87,539,500 67,539,500 78,018,583 32,982,000 32,982,000 34,094,500 36,319,500 36,319,500 39,169,500 25,868,250 25,946,500 25,968,750 29,51 3,750 29,513,750 33,705,750 3 .. 501.250 2,816,250 2,790,500 1,706,250 1,706,250 5.143,333 CF_SUM1 Page 3 of'&. 'f- Page 3 10-Year Total 1996-2006 28,000 17,000 3,000 0 20,000 48,000 48,000 0 48,.000 0 0 0 50,967,000 123,750,000 306, 170,000 92,629,000 36,616,000 559,165,000 61 0,132,000 127,485,917 6,187,500 398,440,000 0 532,113,417 78,018,583 39,169,500 33,705,750 5.143,333 LINE 51 52 53 56 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 c:\exceldta\97 _budg 4/4/97 All Districts Cash Flow Summary County Sanitation District No. 1 Thru 14 Statement of Projected Cash Flow 7:49AM Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Through 2005-2006 LINE 84 SUMMARY 85 Funds Caried Over From Last Year 86 Total Revenue 87 Total Available Funding 88 Total Expenditures 89 Funds to Carry-Over to Next Year A CCU MULA TED FUNDS ANALYSIS 90 Next Year's Dry Period Oper Fund Requirements 91 Contingency Funds, 20% of Operating Rqmts 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service Requirements 93 Share of Capital Improvement Program 94 Share of Environmental Requriements 95 Capital Share of Self Ins Funds 96 Operating Share of Self Ins Funds 97 Total Appropriated Accumulated Funds 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds DEBT SERVICE RATIOS 100 Senior Lien Coverage, Minimum 1 .25 101 Subordinate Lien Coverage, Minimum 1.00 102 Senior Additional Bonds Test, Minimum 1.25 103 Subordinate Additional Bonds Test, Minimum 1 .0 104 Net Revenues For Ratio Calculations 105 Senior Lien Service 106 Maximum Variable COP Service@ 7.5% CF _CONS7.XLW 1996-97 382,100,000 155,422,000 537,522,000 180,659,000 356,863,000 29,051,000 11,609,000 36,695,500 26,981,000 46,551,000 4,498,000 59,577,500 141 ,900,000 356,863,000 0 356,863,000 2.87 1.65 2.87 2.20 64,780,500 22,537,000 16,610,000 1997-98 356,863,000 147,208,000 504,071,000 162,550,000 341 ,521 ,000 28,520,000 11,399,000 36,483,250 25,868,250 45,093,000 4,150,000 29,783,000 160,224,500 341,521,000 0 341,621,000 3.34 1.92 3.34 2.81 75,085,000 22,448,000 16,709,000 5-Year Total 5-Year Total 1998-99 1999-2000 2000-2001 1996-2001 2001-2006 341,521 ,000 327,064,000 325,874,000 382,100,000 330,412,500 152,830,750 206,429,000 265,301,250 927,191,000 1,047,282,417 494,351,750 533,493,000 591,175,250 1,309,291,000 1,377,694,917 167,287,750 207,619,000 260,762,750 978,878,500 1,007,423,917 327,064,000 325,874,000 330,41 2,500 330,412,500 370,271,000 29,235,000 29,567,000 30,185,000 30,185,000 41,700,000 11,693,000 11,827,000 12,073,000 12,073,000 16,679,000 35,798,250 36,885,000 38,025,750 38,025,750 44,312,833 25,946,500 25,968,750 29,513,750 29,513,750 33,705,750 45,575,000 47,120,000 50,000,000 50,000,000 50,000,000 4,150,000 4,500,000 5,000,000 5,000,000 5,000,000 15,562,250 12,190,000 10,846,500 10,846,500 11,415,917 159,104,000 157,81 6,260 154,768,500 164,768,500 167,467,500 327,064,000 325,874,000 330,412,500 330,412,500 370,271,000 0 0 0 0 0 327,06<1_,000 ___ 325,874,000 330,4_11_,5_00 330.412,500 370,271,000 3.43 3.81 3.69 2.88 1.98 2.19 2.07 1.61 3.43 3.81 3.69 2.88 2.99 3.45 3.10 2.07 77,097,000 85,467,000 89,359,000 74,840,000 22,498,000 22,457,000 24,190,750 26,027,750 16,393,000 16,654,000 19,078,250 20,476,250 CF _SUM1 Page 4 oNI 'f Page 4 10-Year Total 1996-2006 382,100,000 1,974,473,417 2,356,573,417 1,986,302,417 370,271,000 41,700,000 16,679,000 44,312,833 33,705,750 50,000,000 5,000,000 11,415,917 167,457,500 370,271,000 0 370,271,000 LINE 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 100 101 102 103 104 105 106 c:\exceldta\97 _budg _____ .,.3/29/97 County Sanitation Districts 1 Thru 14 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Revenues: General User Fees Property Taxes Other Revenues Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requiremen Accumulated Funds: Beginning of Yea End of Year Estimated Annual Unfunded Depreciation New Borrowing Estimated 1996-97 63,493,000 30,617,000 46,136,500 140,246,500 58,048,500 71,446,000 35,.989,000 165,483,500 I (25,237,000) I 382,100,000 356,863,000 33,273,000 Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2C.XLS $71.38 0.00% $849,680 Preliminary 1997-98 73,330,000 30,617,000 36,988,000 140,935,000 57,003,000 64,767,000 34,507,000 156,277,000 (15,342,000) 356,863,000 341 ,521,000 33,273,000 - $79.11 10.83% $851,700 Preliminary 1998-99 76,698,000 30,617,000 38,761 ,000 146,076,000 58,464,000 67,458,000 34,611,000 160,533,000 (14,457,000) 341 ,521 ,000 327,064 000 33,273,000 $88.04 11.28% $854,155 Preliminary 1999-0Q 85,085,000 30,617,000 64,649,000 180,351 ,000 59,130,000 86,673,500 35,737 ,500 181 ,541 ,000 (1,190,000) 327,064,000 325,874,000 33,273,000 22,250,000 $97.39 10.63% $857,195 Preliminary 2000-01 89,035,000 30,617,000 92,331 ,000 211,983,000 60,364,000 105,505,000 41 ,575,500 207,444,500 4,538,500 325,874,000 330,412,500 33,273,000 44,500,000 $101.69 4.41% $860,820 All Districts Preliminary 01-02 89,795,000 30,617,000 88,998,000 209,410,000 62,050,000 86,414,000 42,366,500 190,830,500 18,579,500 330,412,500 348,992,000 33,273,000 35,600,000 $101.93 0.23% $865,280 Preliminary 02-03 86,589,000 30,617,000 55,796,000 173,002,000 63,421,000 61,413,000 44,405,500 169,239,500 3,762,500 348,992,000 352,754,500 33,273,000 - $97.61 (4.23%) $870,675 Preliminary 03-04 84,591,000 30,617,000 58,493,000 173,701,000 65,030,000 51,413,000 44,632,500 161 ,075,500 12,625,500 352,754,500 365,380,000 33,273,000 $94.60 (3.09%) $876,255 Preliminary 04-05 84,706,000 30,617,000 63,084,000 178,407,000 81,689,000 51,413,000 44,839,500 177,941,500 465,500 365,380,000 365,845,500 33,273,000 $93.32 (1.35%) $882,020 2:18 PM Preliminary 10 Year 05-06 Total 83,653,000 816,975,000 30,617,000 306,170,000 89,525,000 634,761 ,500 203,795,000 1,757,906,500 83,397,000 648,596,500 66,413,000 712,915,500 46,011 ,500 404,675,500 195,821,500 1,766,187,500 7,973,500 (8,281,000) 365,845,500 382,100,000 373,819,000 373,819,000 33,273,000 332,730,000 21 ,400,000 123,750,000 Average Fee $91.73 $91.68 (1.70%) $887,970 c:\97_budg 3/29/97 2:04 PM County Sanitation District No 1 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 6,027,000 9,056,000 11,608,000 14,904,000 16,038,000 16,093,000 11,784,000 11,864,000 11,944,000 12,024,000 121,342,000 Property Taxes 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 20,000,000 Other Revenues 2,509,000 1,752,000 1,917,000 4,805,000 7,874,000 8,109,000 4,541 ,000 4,884,000 5,250,000 7,291,000 48,932,000 Revenues 10,536,000 12,808,000 15,525,000 21 ,709,Q90 25,912,000 26,202,000 18,325,000 18,748 ,000 19,194,000 21 ,315,000 190,274,000 Requirements: Oper & Mtce Exp 5,378,000 5,535,000 5,745,000 5,986,000 5,956,000 6,102,000 6,253,000 6,407,000 8,089,000 8,252,000 63,703,000 Capital Outlays 7,533,000 5,179,000 4,951,000 6,825,000 9,086,000 8,371,000 5,944,000 4,973,000 4,973,000 6,429,000 64,264,000 COP Service 4,672,000 4,476,000 4,493,000 4,623,000 4,980,000 5,363,000 5,576,000 5,609,000 5,642,000 6,126,000 51 ,560,000 Requirements 17,583,000 15,190,000 15,189,000 17,434,000 20,022,000 19,836,000 17,773,000 16,989,000 18,704,000 20,807,000 179,527,000 Revenues-Requirements (7,047,000) (2,382,000) 336,000 4,275,000 5,890,000 6,366,000 552,000 1,759,000 490,000 so8,ooo I 10,747,000 Accumulated Funds: Beginning of Year 21 ,909,000 14,862,000 12,480,000 12,816,000 17,091 ,000 22,981 ,000 29,347,000 29,899,000 31 ,658,000 32,148,000 21 ,909,000 End of Year 14,862,000 12,480,000 12,816,000 17,091 ,000 22,981 ,000 29,347,000 29,899,000 31 ,658,000 32,148,000 32,656,000 32 ,656,000 Estimated Annual -'-'"lfunded Depreciation 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820,000 2,820.000 I 28,200,000 New Borrowing -2,500,000 5,000,000 4,000,000 --1,700,000 __1_3,200, 000 Sewer Service User Fees: Average Fee SFR Annual User Fee $83.24 $125.00 $160.00 $205.00 $220.00 $220.00 $160.00 $160.00 $160.00 $160.00 $165.32 Percentage Change 0.00% 50.17% 28.00% 28.13% 7.32% 0.00% (27.27%) 0.00% 0.00% 0.00% $1 SFR Fee Raises $72,400 $72,450 $72,550 $72,700 $72,900 $73,150 $73,650 $74,150 $74,650 $75,150 SWAN2C.XLS Dist 1 Base c:\97_budg 3/29/97 2:04 PM County Sanitation District No 2 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 18,974,000 19,046,000 20,048,000 22,827,000 25,655,000 25,845,000 26,051,000 23,494,000 22,286,000 21,056,000 225,282,000 Property Taxes 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 9,430,000 94,300,000 Other Revenues 14,386,500 12,556,000 13,507,000 21 ,899,000 30,980,000 29,853,000 19,661 ,000 21,281,000 22,950,000 29,659,000 216,732,500 Revenues 42,790,500 41 ,032,000 42,985,000 _ 54, 156~000 66,065,Q00 65,128,000 55,142,000 54,205_,O00_ ~E:3_66,000 60,145,000 536,314,500 Requirements: Oper & Mtce Exp 17,265,000 17,021,000 18,216,000 17,971,000 18,403,000 18,818,000 19,275,000 19,744,000 24,991,000 25,488,000 197,192,000 Capital Outlays 15,650,000 17,694,000 18,163,000 28,131,000 36,610,000 25,752,000 18,137,000 15,091,000 15,091,000 19,660,000 209,979,000 COP Service 11 ,817,000 11 ,339,000 11,376,000 11 ,750,500 15,398,500 13,900,500 14,747,500 14,820,500 14,893,500 15,170,500 135,213,500 Requirements 44,732,000 46,054,000 47,755,000 57,852,500 70,411 ,500 58,470,500 52,159,500 49,655,500 54,975,500 60,318,500 542,384,500 Revenues-Requirement (1,941,500) (5,022,000) (4,770,000) (3,696,500) (4,346,500) 6,657,500 2,982,500 4,549,500 (309,500) (173,500)1 (6,070,000) Accumulated Funds: Beginning of Year 113,135,000 111 ,193,500 106,171,500 101,401 ,500 97,705,000 93,358,500 100,016,000 102,998,500 107,548,000 107,238,500 113,135,000 End of Year 111 ,1 93,500 106,171 ,500 101 ,401,500 97,705,000 93,358,500 100,016,000 102,998,500 107,548,000 107,238,500 107,065,000 107,065,000 Estimated Annual Unfunded Depreciation 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,000 9,950,00{)_1 _ 9%500,000 New Borrowing -7,250,000 14,500,000 11,600,000 -5,000,000 38,350,000 Sewer Service User Fees: Average Fee SFR Annual User Fee $71.52 $71.52 $75.00 $85.00 $95.00 $95.00 $95.00 $85.00 $80.00 $75.00 $82.80 Percentage Change 0.00% 0.00% 4.87% 13.33% 11.76% 0.00% 0.00% (10.53%) (5.88%) (6.25%) $1 SFR Fee Raises $265,300 $266,300 $267,300 $268,550 $270,050 $272,050 $274,225 $276,400 $278,575 $280,750 SWAN2C.XLS Dist2 Base c:\97_budg 3/29/97 2:04 PM County Sanitation District No 3 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 20,697,000 20,734,000 22,496,000 23,962,000 24,030,000 24,106,000 24,208,000 24,310,000 24,412,000 24,514,000 233,469,000 Property Taxes 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 10,450,000 104,500,000 -'~er Revenues 11 ,046,000 9,853,000 10,1 38,000 18,063,000 26,249,000 26,187,000 14,938,000 15,765,000 16,633,000 22,431 ,000 171 ,303,000 Revenues 42,193,000 41 ,037,000 43,084,000 52,475,000 60,729,000 60,743,000 49,596,000 50,525,000 51,495,000 57,395,000 509,272,000 Requirements: Oper & Mtce Exp 18,103,500 16,896,000 16,577,000 16,883,000 17,295,000 17,719,000 18,155,000 18,604,000 23,485,000 23,961,000 187,678,500 Capital Outlays 19,386,000 18,317,000 20,610,000 25,115,000 29,359,000 24,119,000 16,599,000 13,591,000 13,591,000 18,103,000 198,790,000 COP Service 11 ,477,000 10,994,000 11 ,029,000 11 ,418,000 12,500,000 13,648,000 14,250,000 14,326,000 14,404,000 15,303,000 129,349,000 Requirements 48,966,500 46,207,000 48,216,000 53,416,000 59,154,000 55,486,000 49,004,000 46,521 ,000 51,480,000 57,367,000 515,817,500 Revenues-Requirement (6,773,500) (5, 170,000) (5,132,000) (941,000) 1,575,000 5,257,000 592,000 4,004,000 15,000 28.000 I (6,545,500) Accumulated Funds: Beginning of Year 124,026,000 117,252,500 112,082,500 106,950,500 106,009,500 107,584,500 112,841 ,500 113,433,500 117,437,500 117.452,500 124,026,000 End of Year 117,252,500 112,082,500 106,950,500 106,009,500 107,584,500 112,841 ,500 113,433,500 117,437,500 117,452,500 117,480,500 117,480,500 Estimated Annual ··-•.,funded Depreciation 9,530,000 9,530,000 9,530,000 9,530,000 9,530,000 9,530,000 9,530,000 9,530,000 9,530,000 ____ 9,530,000 I 95,300,000 New Borrowing -7,500,000 15,000,000 12,000,000 -5,000,000 39,500,000 Sewer Service User Fees: Average Fee SFR Annual User Fee $73.89 $73.89 $80.00 $85.00 $85.00 $85.00 $85.00 $85.00 $85.00 $85.00 $82.28 Percentage Change 0.00% 0.00% 8.27% 6.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $1 SFR Fee Raises $280,100 $280,600 $281,200 $281,900 $282,700 $283,600 $284,800 $286,000 $287,200 $288,400 SWAN2C.XLS Dist 3 Base c:\97_budg °"' 3/29/97 Revenues: General User Fees Property Taxes Other Revenues ( Revenues Requirements: Oper & Mtce Exp Capital Outlays COP Service Requirements Revenues-Requirement Accumulated Funds: Beginning of Year End of Year Estimated Annual Unfunded Depreciation New Borrowing Sewer Service User Fees: SFR Annual User Fee Percentage Change $1 SFR Fee Raises SWAN2C.XLS County Sanitation District No 5 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 2,669,000 2,675,000 2,495,000 2,226,000 2,236,000 2,248,000 2,264,000 2,139,000 2,158,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,550,000 2,044,000 2,004,000 2,089,000 2,167,000 2,232,000 2,362,000 2,467,000 2,618,000 2,774,000 7,263,000 7,229,000 7,134,000 6,943,000 7,018,000 7,_16Q,000 7,281 ,000 7,307,0()0_ 7,482,000 2,560,000 2,594,000 2,638,000 2,713,000 2,791,000 2,871,000 2,954,000 3,040,000 3,722,000 3,688,000 1,997,000 2,715,000 2,642,500 3,305,000 3,179,000 2,304,000 1,954,000 1,954,000 1,845,000 1,773,000 1,779,000 1,775,000 1,782,000 1,774,000 1,789,000 1,799,000 1,801,000 8,093,000 6,364,000 7,132,000 7,130,500 7,878,000 7,824,000 7,047,000 6,793,000 7,477,000 (830,000) 865,000 2,000 (187,500) (860,000) (664,000) 234,000 514,000 5,000 28,976,000 28,146,000 29,011 ,000 29,013,000 28,825,500 27,965,500 27,301 ,500 27,535,500 28,,049,500 28,146,000 29,011,000 29,013,000 28,825,.500 27,965,500 27,301,500 __ 27,535,500 28,049,500 2$,054,500 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 1,770,000 $96.75 $96.75 $90.00 $80.00 $80.00 $80.00 $80.00 $75.00 $75.00 0.00% 0.00% (6.98%) (11.11%) 0.00% 0.00% 0.00% (6.25%) 0.00% $27,600 $27,650 $27,725 $27,825 $27,950 $28,100 $28,300 $28,525 $28,775 Dist5 Base 2:04 PM Preliminary I 10 Year 05-06 Total 2,179,000 23,289,000 2,550,000 25,500,000 2,926,000 23,683,000 7,655,000 72,472,000 3,814,000 29,697,000 2,479,000 26,217,500 1,384,000 17,501 ,000 7,677,0_QQ 73,415,500 (22,000)1 (943,500) 28,054,500 28,976,000 2!!,032,500 28,032,500 1,77_0,000 I 17,700,000 Average Fee $75.00 $82.85 0.00% $29,050 c:\97_budg 3/29/97 2:04 PM County Sanitation District No 6 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 3,330,000 3,332,000 3,488,000 3,491,000 3,714,000 3,938,000 4,601,000 4,610,000 4,619,000 4,629,000 39,752,000 Property Taxes 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 1,162,000 11,620,000 'ier Revenues 3,759,000 1,~05,000 1,220,000 2,232,000 3,277,000 2,919,000 1,360,000 1,433,000 1,509,000 8,567,000 27,581 ;000 Revenues 8,251,000 5,799,000 5,870,000 6,885,000 8,153,000 8,019,000 7,123,000 7,205,000 7,290,000 14,358,000 78,953,000 Requirements: Oper & Mtce Exp 1,922,000 1,931,000 1,949,000 1,994,000 2,040,000 2,087,000 2,135,000 2,185,000 2,785,000 2,837,000 21,865,000 Capital Outlays 2,614,000 5,542,000 3,613,000 3,344,000 4,415,000 4,494,000 3,311,000 2,838,000 2,838,000 3,548,000 36,557,000 COP Service 1,470,000 1,409,000 1,411,000 1,462,000 1,614,000 1,764,000 1,838,000 1,847,000 1,852,000 2,095,000 16,762,000 Requirements 6,006,000 8,882,000 6,973,000 6,800.,000 8,069,000 8,345,000 7,284,000 6,870,000 7,475,000 _____M-80,000 75,184,000 Revenues-Requirement 2,245,000 (3,083,000) (1,103,000) 85,000 84,000 (326,000) (161,000) 335,000 (185,000) 5,878,ooo I 3,769,000 Accumulated Funds: Beginning of Year 18,368,000 20,613,000 17,530,000 16,427,000 16,512,000 16,596,000 16,270,000 16,109,000 16,444,000 16,259,000 18,368,000 End of Year 20,613,000 17,530,000 16,427,000 16,512,000 16,596,000 16,270,000 16,109,000 16,444,000 16,259,000 22,137,000 22,137,000 Estimated Annual -· ·,funded Depreciation 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1,303,000 1 13,030,000 New Borrowing --1,000,000 2,000,000 1,600,000 --1,090,000 11,600,000 Sewer Service User Fees: Average Fee SFR Annual User Fee $76.47 $76.47 $80.00 $80.00 $85.00 $90.00 $105.00 $105.00 $105.00 $105.00 $90.79 Percentage Change 0.00% 0.00% 4.62% 0.00% 6.25% 5.88% 16.67% 0.00% 0.00% 0.00% $1 SFR Fee Raises $43,550 $43,570 $43,600 $43,640 $43,690 $43,750 $43,820 $43,900 $43,990 $44,090 SWAN2C.XLS Dist6 Base c:\97_budg -3/29/97 2:04 PM County Sanitation District No 7 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 5,109,000 6,126,000 7,158,000 8,196,000 8,216,000 8,240,000 8,268,000 8,300,000 8,336,000 8,376,000 76,325,000 Property Taxes 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 2,986,000 29,860,000 Other Revenues 3,133,000 2,892,000 2,966,000 5,347,000 7,858,000 7,341,000 4,137,.000 4,590,000 5,098,000 7,148,000 50,510,000 r---· ( Revenues 11 ,228,000 12.,004,000 13,110_,ooo 16,529,000 j 9,060_,_000 18,567,000 15,391,000 15,876,000 16,420,0QQ_ _ 1~§1_QJ)00 156.,695,000 Requirements: Oper & Mtce Exp 6,202,000 6,352,000 6,579,000 6,654,000 6,775,000 7,170,000 7,181,000 7,390,000 9,052,000 9,276,000 72,631,000 Capital Outlays 10,067,000 6,003,000 7,060,000 9,811,000 9,158,000 7,479,000 5,431,000 4,612,000 4,612,000 5,841,000 70,074,000 COP Service 2,316,000 2,222,000 2,227,000 2,339,500 2,667,500 3,020,500 3,178,500 3,191 ,500 3,197,500 2,955,500 27,315,500 Requirements 18,585,000 14,577,000 15,866,000 18,804,500 18,600,500 17,669,500 15,790,500 15,193,500 16,861 ,500 18,072,500 170,020,500 Revenues-Requirement (7,357,000) (2,573,000) (2,756,000) (2,275,500) 459,500 897,500 (399,500) 682,500 (441,500) 437,500 I (13,325,500) Accumulated Funds: Beginning of Year 37,533,000 30,176,000 27,603,000 24,847,000 22,571,500 23,031,000 23,928,500 '23,529,000 24,211 ,500 23,770,000 37,533,000 End of Year 30,176,000 27,603,000 24,847,000 22,571 ,500 23,031 ,000 23,928,500 23,529,000 24,211,500 23,770,000 24,207,500 24,207,500 Estimated Annual Unfunded Depreciation 3,290,000 3,290,000 3,290,000 3,290,000 3,290,000 3,290,000 3,290,000 3,290,000 3,290,000 3,2eo,ooo I 32,900,000 (.- t New Borrowing --2,250,000 4,500,000 3,600,000 ---1,500,000 11,850,000 Sewer Service User Fees: Average Fee SFR Annual User Fee $50.09 $60.00 $70.00 $80.00 $80.00 $80.00 $80.00 $80.00 $80.00 $80.00 $74.01 Percentage Change 0.00% 19.78% 16.67% 14.29% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $1 SFR Fee Raises $102,000 $102,100 $102,250 $102,450 $102,700 $103,000 $103,350 $103,750 $104,200 $104,700 SWAN2C.XLS Dist 7 Base c:\97_budg 3/29/97 2:04 PM County Sanitation District No 11 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 3,042,000 5,588,000 7,133,000 7,161,000 6,939,000 6,980,000 7,027,000 7,343,000 7,671,000 7,743,000 66,627,000 Property Taxes 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 2,039,000 20,390,000 ,er Revenues 1,778,000 1,600,000 1,685,000 3,613,000 5,639,000 5,203,000 2,631,000 2,882,000 3,164,000 4,672,000 32,867,000 Revenues __ 6,859,000 9,227,000 10,857,000 12,813,()00 -14,617,000 14,222,000 11,697,000 12,264,00_0 12,874,000 14,454,000 119,884,000 Requirements: Oper & Mtce Exp 4,411,000 4,450,000 4,509,000 4,624,000 4,743,000 4,867,000 4,993,000 5,125,000 6,404,000 6,544,000 50,670,000 Capital Outlays 7,430,000 3,974,000 5,422,000 4,603,000 5,677,000 6,012,000 4,495,000 3,888,000 3,888,000 4,798,000 50,187,000 COP Service 2,198,000 2,107,000 2,108,000 2,182,500 2,444,500 2,708,500 2,836,500 2,848,500 2,858,500 2,783,500 25,075,500 Requirements 14,039,000 10,531,000 12,039,000 11 ,409,500 12,864,500 13,587,500 12,324,500 11,861,500 13,150,500 14,125,500 125,931,§00 Revenues-Requirement (7,180,000) (1,304,000) (1,182,000) 1,403,500 1,752,500 634,500 (627,500) 402,500 (276,500) 328,500 I (6,048,500) Accumulated Funds: Beginning of Year 25,436,000 18,256,000 16,952,000 15,770,000 17,173,500 18,926,000 19,560,500 18,933,000 19,335,500 19,059,000 25,436,000 End of Year 18,256,000 16,952,000 15,770,000 17,173,500 18,926,000 19,560,500 18,933,000 19,335,500 19,059,000 19,387,500 19,387,500 Estimated Annual -,funded Depreciation 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 2,110,000 I 21 ,100.000 New Borrowing ---1,750,000 3,500,000 2,800,000 -1,200,000 9,250,000 Sewer Service User Fees: Average Fee SFR Annual User Fee $60.00 $110.00 $140.00 $140.00 $135.00 $135.00 $135.00 $140.00 $145.00 $145.00 $128.50 Percentage Change 0.00% 83.33% 27.27% 0.00% (3.57%) 0.00% 0.00% 3.70% 3.57% 0.00% $1 SFR Fee Raises $50,700 $50,800 $50,950 $51,150 $51,400 $51,700 $52,050 $52,450 $52,900 $53,400 SWAN2C.XLS Dist 11 Base c:197_budg 3/29/97 2:04 PM County Sanitation District No 13 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary I 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 803,000 823,000 772,000 718,000 707,000 745,000 786,000 831,000 880,000 932,000 I 7,997,000 Property Taxes Other Revenues 724,000 1,366,000 1,531 ,000 1,715,000 1,910,000 2,112,000 2,341 ,000 2,619,000 2,936,000 3,101 ,000 20,355,000 (~ Revenues 1,527,000 2,189,000 2,303,000 2,433,000 2,617,000 2,857,000 3,127,000 3,450,000 3,816,000 4,033,000 28,352,000 Requirements: Oper & Mtce Exp 536,000 537,000 541,000 552,000 564,000 575,000 587,000 600,000 774,000 788,000 6,054,000 Capital Outlays 1,204,000 1,657,000 1,636,000 1,830,000 2,056,000 2,476,000 2,235,000 2,139,000 2,139,000 2,283,000 19,655,000 COP Service 28,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 27,000 271 ,000 Requirements 1,768,000 2,221 ,000 2,204,000 2,409,000 2,647,000 3,078,000 2,849,000 2,766,000 2,940,000 3,098,000 25,980,000 Revenues-Requirement (241,000) (32,000) 99,000 24,000 (30,000) (221,000) 278,000 684,000 876,000 93s,ooo I 2,372,000 Accumulated Funds: Beginning of Year 9,309,000 9,068,000 9,036,000 9,135,000 9,159,000 9,129,000 8,908,000 9,186,000 9,870,000 10,746,000 9,309,000 End of Year 9,068,000 9,036,000 9,135,000 ___g, 159,000 9,129,000 8,908,000 9,186,000 9,870,000 10,746,000 11 ,681,000 11,681 ,000 Estimated Annual Unfunded Depreciation 260,000 260,000 260,000 260,000 260,000 _ 260,000 260,000_ 260,000 260,000 2so,ooo I 2,600,000 ( New Borrowing Sewer Service User Fees: Average Fee SFR Annual User Fee $100.00 $100.00 $90.00 $80.00 $75.00 $75.00 $75.00 $75.00 $75.00 $75.00 $82.00 Percentage Change 0.00% 0.00% (10.00%) (11.11%) (6.25%) 0.00% 0.00% 0.00% 0.00% 0.00% $1 SFR Fee Raises $8,030 $8,230 $8,580 $8,980 $9,430 $9,930 $10,480 $11,080 $11,730 $12,430 SWAN2C.XLS Dist 13 Base c:197_budg 3/29/97 2:04 PM County Sanitation District No 14 Summary Financial Information Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Estimated Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary 10 Year 1996-97 1997-98 1998-99 1999-00 2000-01 01-02 02-03 03-04 04-05 05-06 Total Revenues: General User Fees 2,842,000 5,950,000 1,500,000 1,600,000 1,500,000 1,600,000 1,600,000 1,700,000 2,400,000 2,200,000 22,892,000 Property Taxes ,er Revenues 6,757,000 3,660,000 3,708,000 4,808,000 6,312,000 4,912,000 3,720,000 2,421,000 2,770,000 3,730,000 42,798,000 Revenues 9,599,000 9,610,00Q_ p,208,0Q0_ §,408,000 7,812,000 6,512,000 5,320,000 4,121 ,000 5,170,000 5,930,000 65,690,00Q Requirements: Oper & Mtce Exp 1,671,000 1,687,000 1,710,000 1,753,000 1,797,000 1,841,000 1,888,000 1,935,000 2,387,000 2,437,000 19,106,000 Capital Outlays 3,874,000 4,404,000 3,288,000 4,372,000 5,839,000 4,532,000 2,957,000 2,327,000 2,327,000 3,272,000 37,192,000 COP Service 166,000 160,000 161 ,000 160,000 162,000 161 ,000 163,000 164,000 164,000 167,000 1,628,000 Requirements 5,711 ,000 6,251,000 5,159,000 6,285,000 7,798,000 6,534,000 5,008,000 4,426,000 4,878,000 5,876,000 57,926,000 Revenues-Requirement 3,888,000 3,359,000 49,000 123,000 14,000 (22,000) 312,000 (305,000) 292,000 54,ooo I 7,764,000 Accumulated Funds: Beginning of Year 3,408,000 7,296,000 10,655,000 10,704,000 10,827,000 10,841 ,000 10,819,000 11 ,131,000 10,826,000 11 ,118,000 3,408,000 End of Year 7,296,000 10,655,000 10.zo4,ooo 10,827,000 10,841 ,000 10,819,000 11 ,131 ,0Q0 10,826,000 11 ,118,000 11_.172,000 11,172,000 Estimated Annual ,funded Depreciation 2,240,000 2,240,000 _2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 2,240,000 I 22,400,000 New Borrowing Sewer Service User Fees: Average Fee SFR Annual User Fee $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Percentage Change 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $1 SFR Fee Raises $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SWAN2C.XLS Dist 14 Base c:I97_budg ~8/29/97 2:16 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy Wfln 5 Yrs Dist 1 Dist 2 Dist 3 Dist 5 Dist 6 Dist 7 Dist 11 Dist 13 Dist 14 Total 1997-98 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 38.93 (2.23) (2.19) (2.97) (1.88) 8.10 47.18 (2.49) OCR Project 1.04 0.82 0.80 1.08 0.69 0.66 1.03 0.91 Accelerated CSD (20.72) (16.33) (16.04) (21.70) (13 .77) (13.22) (20.67) (18.23) Completed CSD 22.51 17.75 17.43 23.58 14.96 14.37 22.46 19.81 Add'I CSD O&M 1997-98 Fee $125.00 $71.52 $73.89 $96.75 $76.47 $60.00 $110.00 $100.00 $79.11 r Revenue -Requiremt (2,382,000) (5,022,000) (5,170,000) 865,000 (3,083,000) (2,573,000) (1,304,000) (32,000) 3,359,000 (15,342,000) ' Number Of EDUs 72,400 266,300 280,600 27,650 43,570 102,100 50,800 8,230 851,650 1998-99 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 74.42 1.64 4.30 (9.20) 1.97 18.41 77.66 (11.98) OCR Project 2.07 1.63 1.60 2.16 1.38 1.32 2.06 1.75 Accelerated CSD (4.82) (3.80) (3.73) (5.05) (3.21) (3.08) (4.81) (4.08) Completed CSD 5.10 4.01 3.95 5.34 3.39 3.26 5.08 4.31 Add'I CSD O&M 1998-99 Fee $160.00 $75.00 $80.00 $90.00 $80.00 $70.00 $140.00 $90.00 $88.04 Revenue -Requiremt 336,000 (4,770,000) (5,132,000) 2,000 (1 ,103,000) (2,756,000) {1, 182,000) 99,000 49,000 (14,457,000) Number Of EDUs 72,550 267,300 281,200 27,725 43,600 102,250 50,950 8,580 854,155 1999-2000 1996-97 Fee 83.24 71 .52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 94.25 (8.12) (10.17) (45.50) (14.80) 12.34 52.63 (42.27) OCR Project 27.51 21.60 21.28 28.75 18.33 17.57 27.37 22.27 Accelerated CSD (13.76) (10.80) (10.64) (14.38) (9.17) (8.78) (13.69) (11.14) Completed CSD 13.76 10.80 10.64 14.38 9.17 8.78 13.69 11.14 Add'I CSD O&M 1999-200 Fee $205.00 $85.00 $85.00 $80.00 $80.00 $80.00 $140.00 $80.00 $97.39 Revenue -Requiremt 4,275,000 {3,696,500) (941,000) (187,500) 85,000 (2,275,500) 1,403,500 24,000 123,000 (1,190,000) Number Of EDUs 72,700 268,550 281,900 27,825 43,640 102,450 51,150 8,980 857,195 OCR_CF2C.XLS Balance budget asap, Borrow some for OCR, funds compliance asap c:\97_budg 3/29/97 2:16 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Dist 1 Dist 2 Dist 3 Dist 5 Dist6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2000-01 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 75.03 (24.84) (616.98) (81.15) (32.67) (9.53) 13.72 (72.72) OCR Project 61.73 48.32 483.01 64.40 41.20 39.44 61.28 47.72 Accelerated CSD (20.58) (16.11) (15.92) (21.47) (13.73) (13.15) (20.43) (15.91) Completed CSD 20.58 16.11 161.00 21.47 13.73 13.15 20.43 15.91 Add'I CSD O&M 2000-01 Fee $220.00 $95.00 $85.00 $80.00 $85.00 $80.00 $135.00 $75.00 $101.69 Revenue -Requiremt 5,890,000 (4,346,500) 1,575,000 (860,000) 84,000 459,500 1,752,500 {30,000} 14,000 4,538,500 Number Of EDUs 72,900 270,050 282,700 27,950 43,690 102,700 51,400 9,430 860,820 2001-02 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 88.91 (13.83) (141.33) (66.57) (18.47) (0.67) 27.61 (60.25) OCR Project 47.85 37.31 37.02 49.82 32.00 30.58 47.39 35.25 Accelerated CSD (16.40) (12.79) (12.69) (17.08) (10.97) (10.49) (16.25) (12.08) Completed CSD 16.40 12.79 128.11 17.08 10.97 10.49 16.25 12.08 Add'I CSD O&M 2001-02 Fee $220.00 $95.00 $85.00 $80.00 $90.00 $80.00 $135.00 $75.00 $101.93 Revenue -Requiremt 6,366,000 6,657,500 5,257,000 (664,000} (326,000} 897,500 634,500 (221 ,000} {22,000} 18,579,500 Number Of EDUs 73,150 272,050 283,600 28,100 43,750 103,000 51,700 9,930 865,280 2002-03 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 63.18 12.90 b.58 (30.88) 19.40 21.20 61.55 (34.54) OCR Project 13.58 10.58 10.53 14.13 9.13 8.71 13.45 9.54 Accelerated CSD Completed CSD Add'I CSD O&M 2002-03 Fee $160.00 $95.00 $85.00 $80.00 $105.00 $80.00 $135.00 $75.00 $97.61 Revenue -Requiremt 552,000 2,982,500 592,000 234,000 (161,000} (399,500} (627,500} 278,000 312,000 _3,762,500 Number Of EDUs 73_,(350 274,225 284,800 28,300 43,820 103,350 52,050 10,480 870,675 OCR_CF2C.XLS Balance budget asap, Borrow some for OCR, funds compliance asap c:\97_budg --3/29/97 2:16 PM Components of Annual Sewer Service User Fees Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Dist 1 Dist 2 Dist 3 Dist 5 Dist 6 Dist 7 Dist 11 Dist 13 Dist 14 Total 2003-04 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 76.76 13.48 11 .11 (21.75) 28.53 29.91 80.00 (25.00) OCR Project Accelerated CSD Completed CSD Add'I CSD O&M 2003-04 Fee $160.00 $85.00 $85.00 $75.00 $105.00 $80.00 $140.00 $75.00 $94.60 Revenue -Requiremt 1,759,000 4,549,500 4,004,000 514,000 335,000 682,500 402,500 684,000 (305,000) 12,625,500 Number Of EDUs 74,150 276,400 286,000 28,525 43,900 103,750 52,450 11,080 876,255 2004-05 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 76.76 8.48 11.11 (21.75) 28.53 29.91 85.00 (25.00) OCR Project Accelerated CSD (16.54) (12.86) (12.90) (17.17) (11 .23) (10.67) (16.34) (10.53) Completed CSD 16.54 12.86 12.90 17.17 11 .23 10.67 16.34 10.53 Add'I CSD O&M 2004-05 Fee $160.00 $80.00 $85.00 $75.00 $105.00 $80.00 $145.00 $75.00 $93.32 Revenue -Requiremt 490,000 (309,500) 15,000 5.000 (185,000) (441 ,500) (276,500) 876,000 292,000 465,500 Number Of EDUs 74,650 278,575 287,200 28,775 43,990 104,200 52,900 11,730 882,020 2005-06 1996-97 Fee 83.24 71.52 73.89 96.75 76.47 50.09 60.00 100.00 Balance Budget 56.80 (12.01) (4.49) (42.40) 14.92 17.02 65.34 (37.07) OCR Project 19.96 15.49 15.60 20.65 13.61 12.89 19.66 12.07 Accelerated CSD (25.03) (19.43) (19.57) (25.90) (17.07) (16.17) (24.66) (15.14) Completed CSD 25.03 19.43 19.57 25.90 17.07 16.17 24.66 15.14 Add'I CSD O&M 2005-06 Fee $160.00 $75.00 $85.00 $75.00 $105.00 $80.00 $145.00 $75.00 $91 .73 Revenue -Requiremt 508,000 (173,500) 28,000 (22,000) 5,878,000 437,500 328,500 935,000 54,000 7,973,500 Number Of EDUs 75,150 280,750 288,400 29,050 44,090 104,700 53,400 12,430 887,970 OCR_CF2C.XLS Balance budget asap, Borrow some for OCR, funds compliance asap c:\97_budg 4/4/97 7:49AM Page 1 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 ALL DISTRICT SUMMARY ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 29,051,000 28,520,000 29,235,000 29,567,000 30,185,000 31,028,000 31,798,000 32,517,000 40,847,000 41,700,000 91 Contingency Funds, 20% of Operating Reqmts 11,609,000 11,399,000 11,693,000 11,827,000 12,073,000 12,409,000 12,685,000 13,006,000 16,337,000 16,679,000 92 Debt Service Reserves and Fund Balance 36,695,500 36,483,250 35,798,250 36,885,000 38,025,750 39,279,000 39,107,167 39,169,417 39,177,500 44,312,833 Next Year's Dry Period Debt Service 26,981,000 25,868,250 25,946,500 25,968,750 29,513,750 30,438,750 33,304,000 33,474,250 33,630,000 33,705,750 93 Share of Capital Improvement Program 46,551,000 45,093,000 45,575,000 47,120,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 94 Share of Environmental Requriements 4,498,000 4,150,000 4,150,000 4,500,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 95 Capital Share of Catastrophe Funds 59,577,500 29,783,000 15,562,250 12,190,000 10,846,500 9,555,750 9,625,333 9,823,083 10,772,000 11,415,917 96 Operating Share of Catastrophe Funds 141,900,000 160,224,500 159,104,000 157,816,250 154,768,500 171,281,500 171,235,000 182,390,250 170,082,000 167,457,500 97 Total Appropriated Accumulated Funds 356,863,000 341,521,000 327,064,000 325,874,000 330,412,500 348,992,000 352,754,500 365,380,000 365,845,500 370,271,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 356,863,000 341,521.000 327,064,000 325,874,000 330,412,500 348,992,000 352,754,500 365,380,000 365,845,500 370,271,000 ALL DISTRICT SUMMARY COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 2.87 3.34 3.43 3.81 3.69 3.73 3.40 3.35 2.87 2.88 101 Subordinate Lien Coverage, Min 1.00 1.65 1.92 1.98 2.19 2.07 2.08 1.92 1.89 1.61 1.61 102 Senior Additional Bonds Test, Min 1.25 2.87 3,34 3.43 3.81 3.69 3.73 3.40 3.35 2.87 2.88 103 Subordinate Additional Bonds Test, Min 1.00 2.20 2.81 2.99 3.45 3.10 3.12 2.77 2.71 2.06 2.07 20 ALL DISTRICT SUMMARY AVG USER FEE DATA 21 Single Family Residence User Fee $71.38 $79.11 $88.04 $97.39 $101.69 $101.93 $97.61 $94.60 $93.32 $91 .73 22 SFR Fee From 2020 Vision Masterplan $113.37 $125.52 $146.13 $154.16 $176.71 $178.89 $181.77 $199.16 $200.85 $220.38 24 Estimated User Fees From Tax Bill $60,652,000 $67,380,000 $75,198,000 $83,485,000 $87,535,000 $88,195,000 $84,989,000 $82,891,000 $82,306,000 $81,453,000 CF _CONS7.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/4/97 7:49AM Page 2 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-9B 199B-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 1 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,689,000 2,768,000 2,873,000 2,993,000 2,978,000 3,051,000 3,127,000 3,204,000 4,045,000 4,126,000 91 Contingency Funds, 20% of Operating Reqmts 1,076,000 1,107,000 1,149,000 1,197,000 1,191,000 1,220,000 1,251,000 1,281,000 1,618,000 1,650,000 92 Debt Service Reserves and Fund Balance 4,390,000 4,390,000 4,390,000 4,515,000 4,765,000 4,965,000 4,965,000 4,965,000 4,965,000 5,050,000 Next Year's Dry Period Debt Service 3,504,000 3,357,000 3,370,000 3,374,000 3,548,000 3,872,000 4,182,000 4,207,000 4,232,000 4,531,000 93 Share of Capital Improvement Program 1,566,000 114,000 701,000 2,120,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 94 Share of Environmental Requriements 500,000 500,000 500,000 500,000 500,000 500,000 95 Capital Share of Catastrophe Funds 96,000 B3,000 8,000 29,000 7,000 6,000 10,000 96 Operating Share of Catastrophe Funds 1,541,000 744,000 333,000 2,892,000 4,916,000 10,731,000 10,845,000 12,494,000 11,782,000 11,789,000 97 Total Appropriated Accumulated Funds 14,862,000 12,480,000 12,816,000 17,091,000 22,981,000 29,347,000 29,899,000 31,658,000 32,148,000 32,656,000 9B Unappropriated Accumulated Funds 99 Total Accumulated Funds 14,862,000 12,480,000 12,816,000 17,091,000 22,981,000 29,347,000 29,899,000 31,658,000 32,148,000 32,656,000 DISTRICT NO 1 COP COVERAGE RATIOS 1 oo Senior Lien Coverage, Min 1.25 1.69 2.39 3.19 4.29 4.66 4.B0 3.23 3.26 2.84 2,59 101 Subordinate Lien Coverage, Min 1.00 1.07 1.51 2.16 2.72 2.92 2.BB 1.92 1.95 1.70 1,62 102 Senior Additional Bonds Test, Min 1.25 1.69 3.61 3.26 3.54 3.85 7.84 5.26 3.14 2.76 3.36 103 Subordinate Additional Bonds Test, Min 1-00 1.20 2.39 4.58 5.71 6.12 5,70 3.28 3,35 2.75 2,65 20 DISTRICT NO 1 USER FEE DATA 21 Single Family Residence User Fee $83.24 $125.00 $160.00 $205,00 $220,00 $220.00 $160.00 $160.00 $160.00 $160.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $150.00 $175.00 $175.00 $225.00 $225,00 $250,00 $325.00 $325.00 $325.00 24 Estimated User Fees From Tax Bill $6,027,000 $9,056,000 $11,608,000 $14,904,000 $16,038,000 $16,093,000 $11,784,000 $11,864,000 $11,944,000 $12,024,000 CF _CONS7.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/4/97 7:49AM Page 3 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy Wfin 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 2 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 8,633,000 8,511,000 9,108,000 8,986,000 9,202,000 9,409,000 9,638,000 9,872,000 12,496,000 12,744,000 91 Contingency Funds, 20% of Operating Reqmts 3,453,000 3,404,000 3,643,000 3,594,000 3,681,000 3,764,000 3,855,000 3,949,000 4,998,000 5,098,000 92 Debt Service Reserves and Fund Balance 11,606,000 11,606,000 11,606,000 11,968,500 12,693,500 13,273,500 13,273,500 13,273,500 13,273,500 13,523,500 Next Year's Dry Period Debt Service 8,863,000 8,504,000 8,532,000 8,541,000 11,005,000 9,990,000 11,061,000 11,115,000 11,170,000 11,190,000 93 Share of Capital Improvement Program 14,565,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 94 Share of Environmental Requriements 1,456,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 95 Capital Share of Catastrophe Funds 28,538,500 15,927,500 2,755,500 4,500 6,500 24,500 27,583 6,583 5,500 18,417 96 Operating Share of Catastrophe Funds 34,079,000 42,269,000 49,807;000 48,661 ,000 40,820,500 47,605,000 49,193,500 53,382,000 49,345,500 48.541 ,000 97 Total Appropriated Accumulated Funds 111,193,500 106,171,500 101,401,500 97,705,000 93,358,500 100,016,000 102,998,583 107,548,083 107,238,500 107,064,917 98 Unappropriated Accumulated Funds (83) (83) 83 99 Total Accumulated Funds 111,193,500 106,171 ,500 101,401,500 97,705,000 93,358,500 100,016,000 102,998,500 107,548,000 107,238,500 107,065,000 DISTRICT NO 2 COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 2.94 3.07 3.06 3.53 3.44 3.86 3.61 3.38 2.73 2.69 101 Subordinate Lien Coverage, Min 1.00 1.76 1.83 1.83 2.11 1.91 2.17 2.02 1.89 1.54 1.51 102 Senior Additional Bonds Test, Min 1.25 2.94 3.07 3.06 3.53 3.44 3.86 3.61 3.38 2.73 2.69 103 Subordinate Additional Bonds Test, Min 1.00 2.91 3.06 3.06 3.77 3.06 3.69 3.32 3.03 2.22 2.16 20 DISTRICT NO 2 USER FEE DATA 21 Single Family Residence User Fee $71.52 $71.52 $75.00 $85.00 $95.00 $95.00 $95.00 $85.00 $80.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $100.00 $125.00 $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $170.00 24 Estimated User Fees From Tax Bill $18,974,000 $19,046,000 $20,048,000 $22,827,000 $25,655,000 $25,845,000 $26,051,000 $23,494,000 $22,286,000 $21,056,000 CF _CONS7.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/4/97 7:49AM Page 4 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 3 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 9,053,000 8,448,000 8,289,000 8,442,000 8,648,000 8,860,000 9,078,000 9,302,000 11,743,000 11,981,000 91 Contingency Funds, 20% of Operating Reqmts 3,621,000 3,379,000 3,315,000 3,377,000 3,459,000 3,544,000 3,631,000 3,721,000 4,697,000 4,792,000 92 Debt Service Reserves and Fund Balance 10,486,250 11,433,250 11,043,750 11,398,500 11,611,000 12,211,000 12,211,000 12,211,000 12,211,000 12,461,000 Next Year's Dry Period Debt Service 8,607,750 8,245,500 8,271,750 8,282,250 8,812,500 9,786,000 10,687,500 10,744,500 10,803,000 11,289,750 93 Share of Capital Improvement Program 15,125,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 94 Share of Environmental Requriements 1,512,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 95 Capital Share of Catastrophe Funds 10,559,000 222,250 6,500 88,250 35,750 61,750 28,750 35,750 36,750 18,750 96 Operating Share of Catastrophe Funds 58,288,500 63,854,500 59,524,500 57,921,500 58,518,250 61,878,750 61,297,250 64,923,250 61,461,750 60,438,000 97 Total Appropriated Accumulated Funds 117,252,500 112,082,500 106,950,500 106,009,500 107,584,500 112,841,500 113,433,500 117,437,500 117,452,500 117,480,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 117,252,500 112,082,500 106,950,500 106,009,500 107,684,500 112,841,500 113,433,500 117,437,500 117.452,500 117,480,500 DISTRICT NO 3 COP COVERAGE RATIOS 1 oo Senior Lien Coverage, Min 1.25 3.53 3.75 4.07 4.27 4.05 3.90 3.89 3.90 3.31 3.08 101 Subordinate Lien Coverage, Min 1.00 1.86 1.97 2.14 2.25 2.12 2.04 2.04 2.05 1.74 1.69 102 Senior Additional Bonds Test, Min 1.25 3.53 3.75 4.07 4.27 4.05 3.90 3.89 3.90 3.31 3.08 103 Subordinate Additional Bonds Test, Min 1.00 2.83 3.03 3.40 3.63 3.34 3.17 3.18 3.22 2.58 2.51 20 DISTRICT NO 3 USER FEE DATA 21 Single Family Residence User Fee $73.89 $73.89 $80.00 $85.00 $85.00 $85.00 $85,00 $85,00 $85.00 $85.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $175.00 $175.00 $200.00 $200.00 $200.00 $200.00 $200.00 $245.00 24 Estimated User Fees From Tax Bill $20,697,000 $20,734,000 $22,496,000 $23,962,000 $24,030,000 $24,106,000 $24,208,000 $24,310,000 $24,412,000 $24,514,000 CF_CONS7.XLW Res & Ratio Summary c:\exceldta\97 _budg 4/4/97 7:49AM Page 5 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 7 DISTRICT NO 5 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 1,280,000 1,297,000 1,319,000 1,357,000 1,396,000 1,436,000 1,477,000 1,520,000 1,861,000 1,907,000 91 Contingency Funds, 20% of Operating Reqmts 512,000 519,000 528,000 543,000 558,000 574,000 591,000 608,000 744,000 763,000 92 Debt Service Reserves and Fund Balance 3,268,250 2,689,000 2,586,500 2,592,000 2,576,750 2,596,000 2,563,750 2,556,500 2,560,500 3,304,750 Next Year's Dry Period Debt Service 1,383,750 1,329,750 1,334,250 1,331,250 1,336,500 1,330,500 1,341,750 1,349,250 1,350,750 1,038,000 93. Share of Capital Improvement Program 1,910,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 191,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 6,649,000 7,026,250 6,266,250 5,509,250 4,118,250 2,925,000 2,688,000 2,880,750 3,204,250 3,145,750 96 Operating Share of Catastrophe Funds 12,952,000 13,950,000 14,779,000 15,293,000 15,780,000 16,240,000 16,674,000 16,935,000 16,134,000 15,674,000 97 Total Appropriated Accumulated Funds 28,146,000 29,011,000 29,013,000 28,825,500 27,965,500 27,301,500 27,535,500 28,049,500 28,054,500 28,032,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 28,146,000 29,011,000 29,013,000 28,825,500 27,965,500 27,301,500 27,535,500 28,049,500 28,054,500 28,032,500 DISTRICT NO 5 COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 4.02 4.07 3.88 3.56 3.49 3.40 3.32 3.16 2.57 4.13 101 Subordinate Lien Coverage, Min 1.00 2.39 2.41 2.29 2.11 2.06 2.02 1.97 1 87 1.53 1.94 102 Senior Additional Bonds Test, Min 1.25 4.02 4.07 3.88 3.56 3.49 3.40 3.32 3.16 2.57 4.13 103 Subordinate Additional Bonds Test, Min 1.00 4.43 4.46 4.17 3.75 3.59 3.50 3.38 3.13 2.31 2.78 20 DISTRICT NO 5 USER FEE DATA 21 Single Family Residence User Fee $96,75 $96.75 $90.00 $80.00 $80.00 $80.00 $80.00 $75.00 $75.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $125.00 $125.00 $150.00 $150.00 $150.00 $175.00 $175.00 $175.00 $175.00 $225.00 24 Estimated User Fees From Tax Bill $2,670,000 $2,675,000 $2,495,000 $2,226,000 $2,236,000 $2,248,000 $2,264,000 $2,139,000 $2,158,000 $2,179,000 CF _CONS7.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/4/97 7:49AM Page 6 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 6 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 961,000 966,000 975,000 997,000 1,020,000 1,044,000 1,068,000 1,093,000 1,393,000 1,419,000 91 Contingency Funds, 20% of Operating Reqmts 384,000 386,000 390,000 399,000 408,000 417,000 427,000 437,000 557,000 567,000 92 Debt Service Reserves and Fund Balance 1,171,000 1,171,000 1,171,000 1,221 ,000 1,321,000 1,401,000 1,401,000 1,401,000 1,401,000 4,503,000 Next Year's Dry Period Debt Service 1,102,500 1,056,750 1,058,250 1,059,000 1,135,500 1,263,000 1,378,500 1,385,250 1,389,000 1,308,750 93 Share of Capital Improvement Program 2,175,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 94 Share of Environmental Requriements 218,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 95 Capital Share of Catastrophe Funds 2,994,000 96,000 72,000 47,000 32,000 15,000 30,000 64,000 46,000 70,000 96 Operating Share of Catastrophe Funds 11,607,500 11,654,250 10,560,750 10,589,000 10,479,500 9,930,000 9,604,500 9,863,750 9,273,000 8,521,250 97 Total Appropriated Accumulated Funds 20,613,000 17,530,000 16,427,000 16,512,000 16,596,000 16,270,000 16,109,000 16,444,000 16,259,000 18,589,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 20,613,000 17,530,000 16,427,000 18,51 2,000 16,598,000 16,270,000 18,109,000 16,444,000 16,259,000 18,589,000 DISTRICT NQ 6 COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 12.65 12.74 12.78 12.58 11.48 9.52 10.91 10.86 9.55 12.93 101 Subordinate Lien Coverage, Min 1.00 2.48 2.47 2.49 2.45 2.42 2.30 2.63 2.62 2.31 2.44 102 Senior Additional Bonds Test, Min 1.25 12.65 12.74 12.78 12.58 11.48 9.52 10.91 10.86 9.55 12.93 103 Subordinate Additional Bonds Test, Min 1.00 2 84 2.83 2.85 2.81 2.80 2.71 3.15 3.14 2.73 2.77 20 DISTRICT NO 6 USER FEE DATA 21 Single Family Residence User Fee $76.47 $76.47 $80.00 $80.00 $85.00 $90.00 $105.00 $105.00 $105.00 $105.00 22 SFR Fee From 2020 Vision Masterplan $100.00 $125.00 $125.00 $150.00 $175.00 $175.00 $200.00 $275.00 $300.00 $335.00 24 Estimated User Fees From Tax Bill $3,330,000 $3,332,000 $3,488,000 $3,491,000 $3,714,000 $3,938,000 $4,601 ,000 $4,610,000 $4,619,000 $4,629,000 CF _CONS7.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/4/97 7:49AM Page 7 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary ~ 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 7 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 3,101,000 3,176,000 3,290,000 3,327,000 3,388,000 3,585,000 3,675,000 3,695,000 4,526,000 4,638,000 91 Contingency Funds, 20% of Operating Reqmts 1,240,000 1,270,000 1,316,000 1,331,000 1,355,000 1,434,000 1,436,000 1,478,000 1,810,000 1,855,000 92 Debt Service Reserves and Fund Balance 3,947,000 3,144,000 3,013,000 3,121,500 2,969,000 2,603,000 2,463,500 2,533,000 2,537,000 3,181,000 Next Year's Dry Period Debt Service 1,737,000 1,667,000 1,670,000 1,670,000 1,832,000 2,130,000 2,384,000 2,394,000 2,398,000 2,160,000 93 Share of Capital Improvement Program 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 94 Share of Environmental Requriements 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 95 Capital Share of Catastrophe Funds 1,490,000 23,000 4,000 23,000 10,000 6,500 5,000 1,000 5,500 9,000 96 Operating Share of Catastrophe Funds 13,711,000 13,373,000 10,604,000 8,149,000 8,527,000 9,220,000 8,615,500 9,160,500 7,543.500 7.414,500 97 Total Appropriated Accumulated Funds 30,176,000 27,603,000 24,847,000 22,571,500 23,031,000 23,928,500 23,529,000 24,211,500 23,770,000 24,207,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 30,176,000 27,603.000 24,847,000 22,571,500 23,031,000 23,928,500 23,529,000 24,211,500 23,770,000 24,207,500 DISTRICT NO 7 COP COVERAGE RATIOS 1 oo Senior Lien Coverage, Min 1.25 4.20 4,65 5.55 6.45 5,90 4.93 5.13 5.14 4.14 6.16 101 Subordinate Lien Coverage, Min 1.00 1.74 1.98 2.30 2.67 2.46 2.12 2.19 2.20 1.77 2.08 102 Senior Additional Bonds Test, Min 1.25 4.20 4.65 5.55 6.45 5.90 4.93 5.13 5.14 4.14 6.16 103 Subordinate Additional Bonds Test, Min 1.00 2.27 2.70 3.22 3,85 3.51 2.96 3.07 3.09 2.35 2.64 20 DISTRICT NO 7 USER FEE DATA 21 Single Family Residence User Fee $50,09 $60.00 $70.00 $80.00 $80,00 $80.00 $80.00 $80.00 $80.00 $80.00 22 SFR Fee From 2020 Vision Masterplan $75.00 $75.00 $75.00 $125.00 $125.00 $125,00 $130.00 $125.00 $125.00 $145.00 24 Estimated User Fees From Tax Bill $5,109,000 $6,126,000 $7,158,000 $8,196,000 $8,216,000 $8,240,000 $8,268,000 $8,300,000 $8,336,000 $8,376,000 CF_CONS7.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/4/97 7:49AM Page 8 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy W/in 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 11 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 2,230,000 2,241,000 2,255,000 2,312,000 2,372,000 2,434,000 2,497,000 2,563,000 3,202,000 3,272,000 91 Contingency Funds, 20% of Operating Reqmts 882,000 890,000 902,000 925,000 949,000 973,000 999,000 1,025,000 1,281,000 1,309,000 92 Debt Service Reserves and Fund Balance 1,827,000 2,050,000 1,988,000 2,068,500 2,089,500 2,229,500 2,229,500 2,229,500 2,229,500 2,289,500 Next Year's Dry Period Debt Service 1,637,000 1,568,000 1,569,000 1,571,000 1,702,000 1,926,000 2,127,000 2,136,000 2,144,000 2,043,000 93 Share of Capital Improvement Program 3,340,000 3,479,000 3,374,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 94 Share of Environmental Requriements 334,000 350,000 350,000 350,000 350,000 350,000 350,000 350,000 95 Capital Share of Catastrophe Funds 1,572,000 43,000 14,000 49,000 32,000 39,000 35,000 56,000 96 Operating Share of Catastrophe Funds 6,434,000 6,724,000 5,682,000 6,404,000 7,949,500 8,099,000 7,198,500 7,493,000 6.317,500 6,568,000 97 Total Appropriated Accumulated Funds 18,256,000 16,952,000 15,770,000 17,173,500 18,926,000 19,560,500 18,933,000 19,335,500 19,059,000 19,387,500 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 18,256,000 16,952,000 15,770,000 17,173,500 18,926,000 19,560,500 18,933,0_()()___ 19,335,500 19,059,000 19,387,500 DISTRICT NO 11 COP COVERAGE RATIOS 10~ Senior Lien Coverage, Min 1.25 5.72 11.90 15.78 15.61 12.38 9.18 9.05 9.37 7.89 10.31 101 Subordinate Lien Coverage, Min 1.00 0.93 1.93 2.56 2.54 2.27 2.02 2.00 2.07 1.74 1.83 102 Senior Additional Bonds Test, Min 1.25 5.72 11.90 15.78 15.61 12.38 9.18 9.05 9.37 7.89 10.31 103 Subordinate Additional Bonds Test, Min 1.00 0.92 2.11 2.86 2.83 2.55 2.31 2.28 2.38 1.95 2.01 20 DISTRICT NO 11 USER FEE DATA 21 Single Family Residence User Fee $60.00 $110.00 $140.00 $140.00 $135.00 $135.00 $135.00 $140.00 $145.00 $145.00 22 SFR Fee From 2020 Vision Masterplan $175.00 $175.00 $175.00 $175.00 $175.00 $200.00 $200.00 $200,00 $200.00 $200.00 24 Estimated User Fees From Tax Bill $3,042,000 $5,588,000 $7,133,000 $7,161,000 $6,939,000 $6,980,000 $7,027,000 $7,343,000 $7,671,000 $7,743,000 CF _CONS7.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/4/97 7:49AM Page 9 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy Wlin 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary L ~ 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 13 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 268,000 269,000 271,000 276,000 282,000 288,000 294,000 300,000 387,000 394,000 91 Contingency Funds, 20% of Operating Reqmts 107,000 107,000 108,000 110,000 113,000 115,000 117,000 120,000 155,000 158,000 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service 21,000 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 20,250 93 Share of Capital Improvement Program 515,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 94 Share of Environmental Requriements 52,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 95 Capital Share of Catastrophe Funds 6,459,000 6,467,000 6,441,000 6,451,000 6,481,000 6,451,000 6,438,000 6,780,000 7,422,000 8,070,000 96 Operating Share of Catastrophe Funds 1,646,000 1,622,750 1,744,750 1,751,750 1,682,750 1,483,750 1,766,750 2,099,750 2,211,750 2,488,750 97 Total Appropriated Accumulated Funds 9,068,000 9,036,000 9,135,000 9,159,000 9,129,000 8,908,000 9,186,000 9,870,000 10,746,000 11,681,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 9,068,000 9,036,000 9,135,000 9,159,000 9,129,000 8,908,000 9,186,000 9,870,000 10,746,000 11,681,000 DISTRICT NO 13 COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 101 Subordinate Lien Coverage, Min 1.00 27.20 27.57 25.80 23.77 23.00 23.63 24.63 26.67 24.03 27.03 102 Senior Additional Bonds Test, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 103 Subordinate Additional Bonds Test, Min 1.00 27.20 27.57 25.80 23.77 23.00 23.63 24.63 26.67 24.03 27.03 20 DISTRICT NO 13 USER FEE DATA 21 Single Family Residence User Fee $100.00 $100.00 $90.00 $80.00 $75.00 $75.00 $75.00 $75.00 $75.00 $75.00 22 SFR Fee From 2020 Vision Masterplan $175.00 $270.00 $385.00 $450.00 $530.00 $505.00 $400.00 $390.00 $415.00 $460.00 24 Estimated User Fees From Tax Bill $803,000 $823,000 $772,000 $718,000 $707,000 $745,000 $786,000 $831,000 $880,000 $932,000 CF _CONS7.XLW Res & Ratio Summary c:lexceldta\97 _budg 4/4/97 7:49AM Page 10 of 10 All Districts Accumulated Funds Summary County Sanitation District No.1 thru 14 Summary of Accumulated Funds and COP Ratios Adjust Fees to Balance IF Accum Funds Low, Borrow for OCR Capital if needed, Comply With Funds Policy Wlin 5 Yrs Fiscal Year 1996-97 Thru 2005-2006 Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Preliminary Ref 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 DISTRICT NO 14 ACCUMULATED FUNDS 90 Next Year's Dry Period Funding Requirements 836,000 844,000 855,000 877,000 899,000 921,000 944,000 968,000 1,194,000 1,219,000 91 Contingency Funds, 20% of Operating Reqmts 334,000 337,000 342,000 351,000 359,000 368,000 378,000 387,000 477,000 487,000 92 Debt Service Reserves and Fund Balance Next Year's Dry Period Debt Service 125,000 120,000 121,000 120,000 122,000 121,000 122,000 123,000 123,000 125,000 93 Share of Capital Improvement Program 2,855,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 94 Share of Environmental Requriements 285,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 95 Capital Share of Catastrophe Funds 1,220,000 21,000 17,000 24,000 66,000 15,000 347,000 9,000 11,000 18,000 96 Operating Share of Catastrophe Funds 1,641,000 6,033,000 6,069,000 6,155,000 6,095,000 6,094,000 6,040,000 6,039,000 6,013,000 6,023,000 97 Total Appropriated Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,826,000 11,118,000 11,172,000 98 Unappropriated Accumulated Funds 99 Total Accumulated Funds 7,296,000 10,655,000 10,704,000 10,827,000 10,841,000 10,819,000 11,131,000 10,826,000 11,118,000 11,172,000 DISTRICT NO 14 COP COVERAGE RATIOS 100 Senior Lien Coverage, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 101 Subordinate Lien Coverage, Min 1.00 8.84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 102 Senior Additional Bonds Test, Min 1.25 NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA 103 Subordinate Additional Bonds Test, Min 1.00 8.84 27.35 2.77 3.14 2.32 2.66 2.43 2.72 4.12 2.74 CF _CONS7.XLW Res & Ratio Summary c:\exceldta\97 _budg ApriI9, 1997 Accumulated Funds Policy From 1996-97 Budget As a part of the "2020 Vision" Master Plan, the Five-Year Financial Plan and subsequent financial planning sessions, the Directors have developed a comprehensive policy regarding reserves accumulated funds. The levels and purposes are described as follows: • General Liability: In 1979, the Directors established a Self-Insurance Fund for liability insurance and a reserve of $250,000. The fund was designed to self-insure for basic small claims, and to purchase excess-loss insurance for larger claims. Each year an in-lieu premium would be paid and any excess would accumulate in the reserves. In 1986, the Directors decided to become completely self-insured and not purchase any liability insurance. However, in 1996 the Directors voted to limit the Districts' self-insurance exposure to $100,000 and acquired excess public liability insurance of $25 million at a cost of $115,000 annually. A goal of $2.5 million has been established for this fund. • Operating Fund General or Dry Period Funds: The principal revenue stream of the Operating Funds follows the County of Orange Tax Collection and apportionment schedule as the Sanitary Sewer Service Fee is collected as a separate line item on the property tax bill. Since the first major apportionment is scheduled for late November, the first five or six months of operating costs must be paid from funds on hand. For this reason, "Dry-Period Funds" of 50 percent of the current year's operating budget have been established. The goal for these funds is approximately $30 million. • Operating Fund Contingency Funds: The Sanitary Sewer Service Fee can only be assessed once each year. The fee is collected on the County property tax bill to minimize collection costs and delinquencies, but cannot be changed after the tax bills are mailed. Since a District cannot generate any additional revenues at mid-year, a contingency has been added to the budgetary requirement. This requirement has been established at 20 percent of the annual operating expense, or approximately $12 million. • Capital Projects Funds: Funds for capital improvement projects, estimated to exceed $1.5 billion by the year 2020, come from connection fees, savings and borrowing. Because the capital improvement program is master-planned to meet federal and state environmental regulatory requirements and additional capacity needs, projects must be started and completed on a schedule. While the "2020 Vision" Master Plan proposed a 50:50 mix of construction funds from pay-as-you-go and borrowing, the financial markets may not be optimal for a debt issue when construction funds are needed. In order to provide for cycles in the financial market, Capital Projects Funds equal to one year's estimated capital outlay has been established. The current goal is $50 million, but was $100 million when the policy was adopted. • Environmental Requirement Funds: An Environmental Requirement Fund has been established at 10 percent of one year's estimated capital outlay program to provide for contingency capital funding for unforeseen or quick-breaking environmental requirements on projects to improve the quality of the air, ocean, or the land. Current plans. are to have $5 million in this fund. CSDOC e P.O. Box 8127 e Fountain Valley, CA 92728-8127 e (714) 962-2411 Accumulated Funds Policy FY 96-97 Page2 April 9, 1997 • Earthquake and Flood Damage Reserve: The current replacement value of the Districts' sewerage system is estimated to be approximately $1.5 billion. The two treatment plants are adjacent to the Santa Ana River and near the Newport-Inglewood Fault. Although our facilities are designed and built to the highest seismic standards, property insurance is very expensive and difficult to obtain. The 1996-97 property insurance premium for excess loss is estimated at $1.37 million for $200 million of all-risk insurance, but only $30 million of earthquake coverage. Because of the minimal amount of cost-effective insurance available, an Earthquake and Flood Reserve of $100 million has been established. This is aproximately equal to 10% of fixed asset value at cost. • Debt Service Reserves: A condition of some Certificate of Participation (COP) issues is that a reserve be established to guarantee some future payments. Required Debt Service Reserves, under the control of the Trustees, are approximately $32 million. • Debt Service Dry Period Funds: The main revenue source for debt service payments is property tax revenues also collected by the County of Orange on the property tax bill. Since the first major apportionment is scheduled for late November, and the annual principal payments on COP debt is due in August, the payment must be paid from cash on hand. For this reason, "Dry-Period Funds" equal to the Debt Service requirements due in August of each year have been established. The current requirement is approximately $26 million. GGS:lc H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97\APR\FINOVR.497 General Manager's Budget Message I am pleased to present the annual budget for the 1996-97 fiscal year. This document is designed to provide a framework for Districts' activities during the next twelve months and serve as a source of information for Districts' Directors and rate payers. The financial data, program descriptions, and operational changes outlined on the following pages reflect our efforts to establish a performance-based organization while reducing operating costs and increasing overall efficiencies. For example, we incorporated some maintenance functions into the Operations Department to facilitate work force flexibility. We decreased authorized staffing levels and made reductions. in contractual services and supplies to hold costs to current levels. And, reinforcing our belief that employees are the single most important contributors to the success of our wastewater treatment efforts, we will establish during fiscal 1996-97 a performance-based compensation program that encourages and rewards individual effort. The impact of some of these measures will be immediate. The effect of others will take longer to realize. All of these activities, however, reflect a period of change for the Districts as we strive to become more competitive in an increasingly competitive environment. Goa/of Cost Reduction In the past, we have compared ourselves with other publicly run wastewater facilities and the results have been favorable. A 1993 survey by the Association of Metropolitan Sewerage Agencies revealed that our average operational cost that year of $538 per million gallons treated was in the lowest 15 percent of over 100 U.S. wastewater treatment agencies. When compared with similar- sized agencies worldwide, the results are somewhat different. In a study performed earlier this year at Districts' request by EMA Services, Inc., a management consulting firm, we learned our staffing levels are slightly higher than those found in private-sector wastewater treatment facilities of comparable size. Results also indicated our need to improve Coat Per MIiiion Gallons Treated saoo- ssso j i ssoo ..: I $450 j I I S556 S400 -----------,---. 92-113 93-94 94-95 95-96 116-97 workforce flexibility through cross-training and to expedite plant automation, efforts that will become a high priority at the Districts during fiscal 1996-97. Our overall goal in implementing these recommendations, and others, is to reduce the cost of our operations while increasing our level of efficiency to match that of the most -efficient wastewater treatment facility in the industry. In addition to the obvious benefits, these efforts will also make the Districts less attractive to privatizers. As reflected throughout this document, the Districts is undergoing a transition. Based on direction from the Board Steering Committee, this year's proposed budget reflects a much more aggressive cost-cutting strategy than in previous years. Staff is recommending that there be no increase from the current year's actual joint operating expenses, which are projected to be $48. 7 million. This is $5. 7 million less than the original 1995-96 budget and $1.2 million less than the target goal for the same time period. · The above chart shows the impact of our cost-cutting measures and the cost per million gallons of processing wastewater over the last five years. Improving Efficiency and Effectiveness Our progress in increasing organizational efficiency and effectiveness while reducing operating costs includes: Combining Operations and Maintenance Functions As demonstrated in the EMA report, efficiency can be improved by combining certain maintenance functions with those of Operations. The Districts Section 1 -Page 1 1996-97 Budget recently completed just such an effort by combining the mechanical, instrumentation, and electrical maintenance divisions within the Operations Department This restructuring also facilitates cross-training between specific functions central to the Districts' mission. Centralizing Support Services The Districts has just formed a General Services Administration Department to centralize several support services. The new department includes the Collections Division, which provides sewer trunk line and pump station maintenance primarily outside of the treatment facilities; Facilities Management, comprising the Auto Shop, the Paint Shop, and the new compressed natural gas station; and Information Technology, which includes plant automation, our computerized maintenance management system, the Districts- wide computer network, and service and maintenance of individual personal computers and printers. Information Technology was recently reorganized and streamlined as a result of an internal audit which, in addition, identified the need: • for procedures related to work prioritization, work assignment, and task standards. • to break out Plant Automation as a separate division with its own manager. • for improved project planning and development on all Information Technology projects. Restructuring Information Technology and consolidating some maintenance functions into the Operations Department is part of our organizational strategy to better utilize our talented staff, to accelerate our plant automation program, and to better position the Districts to meet the demands of the future. Holding The Line Following is a summary of the proposed budget changes which staff is recommending in order to hold costs at current levels: Reduction in Total Authorized Staff We have eliminated all currently vacant positions, which reduces the authorized staffing by 54. T.otal proposed staffing of 624 positions for 1996-97 equals the number of actual staffing positions projected for June 30, 1996. In addition, the Districts are now budgeting fer full-time equivalent (FTE) positions instead of for full-time authortzed staff. Part-time positions are funded at 1,040 hours per year, except for pan-time construction inspectors who are budgeted at 2.080 hours. Part- time employees do not receive employee benefits other than legally required pension benefits and a prorated share of vacation and sick leave time. Total full-time equivalent positions are proposed at 616. Reductions in Contractual Services and Supplies All divisional line items relating to contraetual services and supplies were Initially examined by the General Manager's Office, and later reduced by an additional two percent across the board to help avoid any increase in total operating costs. Green Acres Project Water Rate The cost of reclaimed water, purchased from the Orange County Water District and used to maintain our landscaping, was expected to increase in 1996-97. However, staff was able to successfully negotiate no rate change for next fiscal year. Savings in Biosolids Removal As a result of changing biosolid wastehaulers and by lowering the amount of water in biosolids which increases the tonnage charge, the 1996-97 proposed biosolids removal costs have been reduced by S566,000 from the current year's projected cost During this fiscal year we will also begin selling compressed natural gas to wastehaulers at a rate less than they currently pay for diesel fuel on the open market Wastehaulers' charges to us will reflect that decrease in the cost of hauling. Future Budget Reductions Staff is also committed to further reducing the cost of the Districts' joint operations. Many of these reductions will occur as a result of: Section 1 -Page 2 General Manager's Budget Message • less restrictive monitoring requirements of our renewed ocean discharge permit. • efficiencies that will be identified in the Strategic Plan, Phase 1 of which will occur during 1996-97. • increased efficiency attributed to our financial information system. • greater work force flexibility through increased cross-training efforts. • progress toward plant automation. Strategies that will reduce operating costs through a reduction in work force over the next five years include: • ongoing reassessment of priorities. • normal attrition, earty retirement. and the adherence to performance standards. • retraining for reassignment • the development of a long-term staffing plan. Critical Goal Issues & Work Plan Staff has identified seven critical goals for fiscal year 1996-97: • Ensure that the Districts are competitive by improving productivity through proactive manpower planning and the application of technology. • Increase the efficiency and effectiveness of compliance with regulatory requirements for NPDES and other permits by improving monitoring and analytical activities to better understand and explain impacts of Districts' operations. • Develop a strategic plan which meets the future needs of the service area through appropriate capital investment and environmental stewardship. • Protect employees and the environment by developing and implementing comprehensive . and cost-effective safety systems, policies and procedures. • Implement communications programs that support the Districts' mission, promote understanding of our future endeavors and build stronger working relationships with our varied audiences. • Provide employee support and training to ensure that the Districts have a highly trained and flexible work force. • Improve management performance by establishing accountability at the cost-center level and using performance measurement and bench-marking to enhance productivity. Staff has also developed a Critical Goals matrix for fiscal 1996-97 which identifies our major objectives and assigns lead responsibility. Annual work plans for each division identify quarterty milestones, measurable outcomes, and specific staff members responsible for the successful completion of the required tasks. Work plans will be monitored quarterly during this fiscal year and will provide the basis of an employee's annual evaluation. More on the critical goals can be found in the following section, "Financial Overview & Budget Issues." Quantifying Our Efforts Performance-Based Budgeting The development of a performance-based organization requires the focused efforts of all departments, divisions, and ultimately, all employees. As previously indicated, to achieve our organization's mission, the development of Critical Goals and Work Plans is a pre-requisite to success. These plans provide a foundation and framework upon which to build a progressive and -productive organization. In addition to developing these Districts-wide and departmental goals, specific and measurable objectives are necessary components in a performance-based organization. During the budget process for fiscal 1995-96, initial steps were taken to develop performance-based programs. Activity Trends were created for each department and division and included in the prior year's budget document These data provided specific metrics relative to the operation of individual divisions. The Activity Trends represented activities that could be counted; the Activity Trend concept is the direct predecessor to this fiscal year's Performance Objectives -those activities which can be measured. The difference between Activity Trends and Performance Measures is significant Activity Trends represent data for information only; Performance Objectives Section 1 -Page 3 1996-97 Budget represent data for decision-making. Based upon the Performance Objectives contained in this year's budget document, department and division progress can be measured, achievements recognized, and opportunities for improvement identified. Through attainment of budgetary Performance Objectives, as well as other internally developed objectives, the Districts will be in a better position to successfully achieve our Critical Goals, complete our Work Plans, and ultimately meet our mission in a cost-effective and service- oriented manner. Performance Planning, Monitoring and Evaluation Program During fiscal 1996-97, the final component required in developing a performance-based organization will be implemented: the Management Performance Review Plan (MPRP). We believe that planning, monitoring and evaluating the performance of individual employees is critical to the overall success of our organization. Every individual has primary responsibility for his or her own performance and development And, each supervisor and manager has the responsibility for supporting their employees' efforts to maximize their contribution and potential. Therefore, our new MPRP will recognize and reward individual effort Merit bonuses will encourage employees to excel, while action plans specifically outline where individual improvements are required. Overall, we believe employees must perform and be held accountable for their work. The new MPRP underscores this belief.and, like performance-based budgeting, will be critical to the continued success of our organization . District Consolidation The boards of directors of the nine separate special districts comprising the County Sanitation Districts of Orange County are currently considering consolidating into one special district. The benefits of consolidation include: • improved governance by having the governing body voting as a single unit rather than nine separate public corporations. • cost savings in the areas of accounting, debt financing, legal, and administration. Restructuring local government became a topic of public interest with the Orange County bankruptcy. Special districts have recently been the focus of attention due to the following: • the Local Agency Formation Commission will be establishing a Special Districts Committee to consider opportunities for consolidation and restructuring. . • the State Assembly has recently passed AB 2109 which would consolidate all water and sanitary districts in Orange County. • the California Constitution Revision Commission's Community Charter has proposed a restructuring plan with a goal of reducing the number of government units by 10 percent Acknowledgments I would like to express my appreciation to the Joint Boards of Directors for their leadership and commitment to providing cost-effective and environmentally safe wastewater treatment services to the community we serve. In addition, I wish to acknowledge the worJ< of the Districts Finance Department's budget team as well as other staff who have contributed to the preparation of this budget They all have worked diligently to prepare a document that is accurate, concise, and user-friendly. I look forward to working with you, staff, and our constituents as we implement this financial plan and policy document. ~;¢('u- Donald F. Mclnty~? General Manager Section 1 -Page 4 . I User Fee Options March 26, 1997 ·ons and Alternatives • Maintain fees at current level • Phased increase over two years • Stepped approach with annual adjustment policy 1 -'""'~· Types of Budgets • Individual District O&M $ 10 M • Individual District Capital Improvement $ 8 M • Joint Works Treatment Plant O&M $ 49 M • Joint Works Treatment Plant $ 45 M Capital Improvement • Certificate of Participation (d~bt) Service $ 36 M • Self Insurance $ 1 M Total $149 M • Share of Property Tax $ 31 M • General Sewer Service Fees $ 62 M • Permitted User Service Fees $ 6M • Connection Fees $ 4M • Interest and Other $ 20 M Total $123 M 2 ,- II) .. .!! 0 C .... 0 1/) C ~ i , ual Sewer Service User Fees gle Family Residence) Implementation 1996/97 Fees District Year Fee Actual "2020" Plan -- 1 1984 $ 26.40 $ 83.24 $125.00 2 1990 55.00 71.52 100.00 3 1989 30.36 73.89 125.00 5 1982 26.40 96.75 125.00 6 1983 26.40 76.47 100.00 7 1991 40.00 50.09 75.00 11 1988 26.40 60.00 175.00 13 1985 70.00 100.00 175.00 14 Fees are assessed and collected by IRWD Weighted Average $ 71.31 $121.62 Repayment Sources -Property Taxes -COP Service $40 $35 ~ ~ $30 $25 $20 $15 / / _____..-/ $10 $5 $0 . 91-92 92-93 93-94 94-95 95-96 96-97 97-98 3 rict No. 1-14 Accumulated Funds illions of Dollars) 1991/92 1997/98 Description of Funds Target Actual Target Est -- Operating Cash Flow $ 70 $ 29 $ 30 $ 28 Operating Contingency 28 12 12 11 Capital Projects 100 47 50 44 Environmental Changes 10 4 5 4 Debt Service 42 63 63 63 Property & Liability SFI ~ 205 100 186 Subtotal $400 $360 $260 $336 Rate Stabilization 0 0 0 0 --------Total Funds $400 $360 $260 $336 mulated Funds Balances illions of Dollars) 1997 Actual Estimated Estimated District Target 6/30/96 6/30/97 6/30/98 1 $ 25 12 2 79 113 112 107 3 83 124 117 112 5 11 29 28 29 6 10 18 21 18 7 23 38 30 27 11 18 25 19 1 13 2 9 9 9 14 9 3 7 7 $260 $381 $360 $336 4 I!? .!!! 0 Q -0 Cl) C ~ :E $140 $120 $100 $80 $60 $40 $20 $0 mulated Funds vs. COP Issues mated June 30, 1997) • Variable • Fixed []El Accum Funds 1 2 3 5 6 7 11 13 14 District Number stions and Issues • Proposition 218 • Notification • Referendum • Accumulated Funds Policy • 1992 target vs. 1997 target • Hedge for variable rate COPs • Replacement and rehabilitation 5 • Senate Bill 14 7 • Vote of electorate • Strategic Plan Process • Completion in September 1997 • Rate Advisory Committee • Maintain fees at current level • Phased increase over two years • Stepped approach with annual adjustment policy 6 .. OMTS: PDC: FAHR: 3/12/97 EXEC: STEER: JT.BDS: 3/26/97 ALL AGENDA WORDING AND RECOMMENDED ACTION(S): Agenda Wording: 1997-98 SEWER SERVICE USER FEES (All Districts) Recommended Action(s): AGEN \ ITEM TRANSMITTAL CONTACT FOR INFORMATION 2210, Gary G. Streed, Ext. 2500 Division No., Name, and Extension This report was prepared as a discussion paper. Three options are presented: 1) No fee increase in 1997-98. 2) A small increase in 1997-98 and reconsider fees in 1998-99. 3) Adoption of a program to increase fees in predetermined steps over time. It is recommended that the Committee recommend one of these three options. In the event that the Committee selects option 2 or option 3, the impacted Districts must take a formal action at the April meeting. Because these issues are complex, the FAHR Committee may wish to schedule a special workshop prior to its April 10 meeting in order to meet the necessary deadlines. CEQA REVIEW: Project is Exempt: NOT APPLICABLE Dale Notice of Exemption Filed: Negative Declaration Approved on Final EIR Approved on_ and Notice of Determination filed on _ CURRENT BUDGET/COST INFORMATION TOTAL BUDGETED AMT.: N/A SOURCE: CORF JO DISTRICTS Schedule/Line Items: AMOUNT OF TRANSFER: Schedule/Line Item: TOTAL PROJECT BUDGET INFORMATION First Year in Budget: Master Plan Estimate: Year of First Costs: THIS AITNENDOR/PROJECT COST INFORMATION CURRENT YEAR BUDGET AMOUNT N/A ORIGINAL BUDGET TOTAL ORIGINAL BID, PO, CONTRACT AMOUNT Revised 01114197 H:\WP.DTA\FIN\2210\CRANE\FPC.MTG\FAHR.97'MAR\FAHR97.20 DATE OF MOST RECENT BOARD ACTION ON THIS SPECIFIC ITEM: CURRENT YEAR- TO-DATE EXPENDITURES N/A PREVIOUS BUDGET CHANGES CHANGE ORDERS, FUNDS PREV. APPROVED YEAR-TO-DATE BUDGET BALANCE N/A BUDGET CHANGE THISAIT AMOUNT REQUESTED THIS AIT REVISED BUDGET TOTAL (Total Budget plus Transfeni) N/A REVISED TOTAL PROJECT BUDGET $0.00 AMENDED PROJECT AMOUNT $0.00 Page 1 of2 WILL PROJECT REQUIRE ADDITIONAL P' l)NNEL 7 NO If YES, state number: _ Permanent .,ited Term REQUIRES BOARD ,.....__ !CY ACTION? NO If YES, explain in AOL JNAL INFORMATION section CONCURRENCES: ATTACHMENTS TO AGENDA (List} To Committee: 1. Staff Report Date 3 "5( 1 Date ToJt. Bds.: 1. Staff Report .s -S--77 Signature Date · t General Manager (Or Designee) ADDITIONAL INFORMATION (Background and/or Summary) At the February 19 FAHR Committee meeting, some of the Directors questioned yet another deferral of a sewer service user fee increase, as fees have not been increased since 1992-93. There was concern that accumulated cash balances would again decrease as annual needs again exceed annual revenues, and that it might be more advisable to phase in an increase in fees over two years, rather than to have a large increase in 1998-99 at the completion of the Strategic Plan. After considerable review and discussion, the Committee directed staff to return with more information regarding sewer service user fees and options for fee adjustments. Three options are discussed in the attached report: • No fee increase in 1997-98 • A small increase in 1997-98 and reconsider fees for 1998-99 • Adoption of a program to increase fees in predetermined steps over time Should the Committee decide to recommend a fee increase, the individual District Boards will need to act at their April meeting in order to meet the time line to get the proper fees on the tax bills. GS :lc c: Department Head AGM-Administration AGM-Operations General Manager Revised 01114197 H:\WP .DTA\FIN\221 0\CRANE\FPC.MTG\FAHR.97VAAR\FAHR97.20 Page 2 of2 March 12, 1997 STAFF REPORT 1997-98 Sewer Service User Fees As a part of the annual budget process, certain fiscal policies and budget assumptions are reviewed with the Directors. This year, staff met with the Directors' Steering Committee on February 1, and with the Finance, Administration and Human Resources Committee on February 19. At the February 19 FAHR Committee meeting, some of the Directors questioned yet another deferral of a sewer service user fee increase, as fees have not been increased since 1992-93. There was concern that accumulated cash balances would again decrease as annual needs again exceed annual revenues, and that it might be more advisable to phase in an increase in fees over two years, rather than to have one large increase in 1998-99 at the completion of the Strategic Plan. After considerable review and discussion, the Committee directed staff to return with more information regarding sewer service user fees and options for fee adjustments. Three options are discussed in this report: • No fee increase in 1997-98 • A small increase in 1997 -98 and reconsider fees for 1998-99 • Adoption of a program to increase fees in predetermined steps over time Should the Committee decide to recommend a fee increase, the individual District Boards will need to act at their April meeting in order to meet the time-line required to place the revised fees on the tax bills. Background and History Each property connected to a sewer system in each of the Districts, except District No. 14, pays an annual sewer use fee, as a separate line item on the property bill, which partially finances operating, maintenance, replacement (OM&R) costs and debt service used to fund sewerage system improvements. About 1,000 large industrial and commercial users are invoiced directly based upon their actual discharge. (Properties in District No. 14 are billed by the IRWD.) Each of those Districts, except District No. 13, also receives a share of the ad valorem property tax which is applied to debt service. New development must pay a one-time sewer connection fee which finances capital expansion of the sewerage system. CSDOC e P.O. Box 8127 e Fountain Valley, CA 92728-8127 e (714) 962-2411 1997-98 Sewer Service User Fees Page2 March 12, 1997 During the 1980's and early 1990's, each of the Districts was required to consider the adoption of a sewer use fee for ongoing operations, maintenance and rehabilitation costs. Although property taxes, connection fees and federal and state construction grants had historically been the major sources of financing of Districts' activities, they became inadequate during the past decade. Since the passage of Proposition 13, all ad valorem property tax revenue has been used in the Operating Funds for maintenance, operations, rehabilitation, and Certificates of Participation (COPs) service. Beginning in 1991-92, ad valorem property tax receipts were dedicated by Board Resolution to be first used to repay the principal and interest due for COP issues. The costs of providing service have risen beyond the ability of the property tax apportionments to keep pace with the increasingly stringent requirements of the federal, state and regional regulatory agencies for wastewater treatment to protect public health and the environment. Federal and state assistance from the clean water grant program has essentially been eliminated by Congress because of federal funding problems. All Districts except Nos. 13 and 14 currently receive an allocation of the 1 % basic property tax levy equal to approximately 2.5% of the 1 % basic levy. The typical property owner pays $25 per year in property taxes to the Districts. District No. 13 is fully funded by user fees and District No. 14 is fully funded by the IRWD. In 1992-93, because of the poor economic climate, staff recommended and the Boards agreed not to increase user or connection fees over the 1991-92 rates. In order to do this, certain Districts' programs were scaled back. Subsequent to the 1992-93 fee adoption, the Governor and State Legislature confiscated a portion of the Districts' property taxes and shifted them to help finance schools. After lengthy deliberations, the Boards of Districts 1, 2, 3, 5, 6 and 7 concluded that they had no really viable alternative but to increase the user fees to make up for the confiscation of 1992-93 property taxes by the state. The total amount shifted by the state was $3.5 million. District No. 11 did not increase fees at this time, nor have they since, and District No. 13 had no property tax to shift. Although the state continues to take the $3.5 million each year, the Districts have lost no additional property taxes to the State Legislature. This is because, after the first increment, the state only took back AB 8 "bail-out" funds given to special districts in the wake of Proposition 13, and our Districts didn't take any of those funds. California and Orange County economic conditions generally did not improve from 1992 to 1996. Although the Districts have the ability to increase fees to pay for the · rising costs of wastewater services, the Directors were sensitive to the continuing 1997-98 Sewer Service User Fees Page 3 March 12, 1997 economic situation and the very difficult financial problems our member agencies were struggling with, exacerbated by the state's reduction of revenues to other levels of local government; most of which are unable to be replaced by fees. Therefore, sewer service fees have not been increased. Current single family residential (SFR) unit fees for each District are shown below and are compared to the estimates for 1996-97 from the "2020 VISION" Financial Plan. Fees for multi-family units are 60% of the SFR fee per unit and non-residential fees are 71.5% of the SFR fee per 1000 square feet of building. Current SFR Fees vs. 112020 VISION" Estimate ' ••• ' 1•;$!!Sc!'~ II " . ~• • -~n=r '.J_ •• -· : c· . . :~~:~r~ !~Ctirrenfij ~ r°"'-: ·:1'996 Estinrate~L ,i; d1stri~ f'ii::r~:1J :~·~:~~!,~'::::: :o-,,.,.,~:. 1~!,;,._ '~~f;~.~20: 'llSJQN'\. 'li,!,ii: 1 ! $83.24 I $125.oo ·····················~··· .. ·······························:······················· ............. . 2 . 71.52 1 100.00 ............................. =-----................................................. : ..... ..-.................................................... . 3 l 73.89 l 125.oo ..................... ( .................................... : ....................................... . 5 i 96.75 1 125.00 ............................................................................................................... " ......................................................... .. 6 : 76.47 1 100.00 ......................................... :-----..................................................... :-....................................................... . 1 . 50.09 I 75.oo .................. ·-········-=····································~······································- 11 j 60.00 ; 175.00 13 . i . . 100.00 i 175.00 ........................ t .................................................. 1 ............................................. . 14 j Assessed by the l i IRWD $95.40 Est. j Without exception, the current charges are less than those projected in the 1989" 2020 VISION" plan, even though the 1992 property tax raid was not anticipated. Reasons for this are reduced influent flow has allowed projects for additional capacity to be deferred, projected borrowing has been delayed, the water reclamation projects have been delayed and operations and maintenance costs have not increased as expected. Had the economy, local growth and flows all developed as anticipated, annual sewer service use fees would have increased nearly every year between 1990 and 1997, and today's average annual fee would be $121.62, just over $50 per year or 70% greater than today's average annual fee. 1997-98 Sewer Service User Fees Page4 March 12, 1997 The "2020 VISION" Financial Plan provides that 50% of the Districts' capital improvement program will be funded by borrowing, and that the borrowing will be repaid from property taxes and Sewer Service Fees. Since property tax allocations are fixed, future borrowing must be repaid by Sewer Service Fee increases. As a part of the 1996-97 Budget process, the Directors adopted a reduced capital improvement program in order to avoid borrowing. Even so, appropriated operating and capital reserves will decrease an estimated $25 million this fiscal year. Deferring new borrowing or issuing additional Certificates of Participation (COPs) has allowed the Directors to defer increasing Sewer Service Fees. As noted earlier, in 1992, the Boards officially dedicated property tax revenues to the repayment of COPs. Since that time, COP interest and principal has increased, while property taxes have remained constant, as shown in the following graph. Service of additional borrowing will increase the shortfall of property taxes, and will require Sewer Service Fee increases. COP Funding Requirements vs. Property Tax Funding Source $40,000,000 ,-----------~ $35,000,000 $30,000,000 .... .... .. ~---------------------•---- $25,000,000 ---------------------------------------------------- 1211,000,000 $15,000,000 $10,000,000 +---+---+---~-------<--------,-~ 91-82 92-S3 93-94 94--86 H-96 9&-117 97-88 I----Property T-COP Senllcej Staff is currently using a working assumption that the Joint Works capital improvement plan for 1997-98 will continue to be a reduced plan. Primary objectives of the plan will deal with plant automation, computerization and seismic reliability. Our initial goal is for plant improvements to total no more than $50 million for 1997 -98. Significant investment in new construction should await the completion of the Strategic Plan. 1997-98 Sewer Service User Fees Page 5 March 12, 1997 As the Directors are aware, one of the results of the Strategic Plan currently under review will be a revised capital improvement plan through the year 2020. Current estimates are that the new plan may be somewhat less ambitious than the "2020 VISION" Plan, since influent flows have not increased as rapidly as projected, and since the political climate seems more likely to continue the current discharge requirements. Nonetheless, any significant investment in capital will require a user fee increase, since the Districts cannot borrow unless additional revenue is identified. One of the conditions of the COP borrowing done by the Districts is that revenues will cover current year expenditures. Staff has recently obtained an opinion from Bond Counsel that a special appropriation of accumulated reserves for debt service can be counted as current year revenues. This is good news for District No. 1, which has the lowest property tax and sewer service fee revenues, as they can transfer accumulated funds to current revenues to make up the shortfall in these coverage ratio calculations. The combination of a reduced capital improvement program, special appropriations of accumulated reserves and reduced operations and maintenance costs could enable the Districts to go yet another year without a Sewer Service Fee increase or additional borrowing, should that be the Directors' decision. However, as noted previously, plans to borrow in 1998-99 will depend upon increased revenues and/or reduced expenses. Another requirement of the existing COPs is called an "additional bonds test." This requirement is satisfied only when current revenues, excluding reallocation of accumulated reserves, exceed current debt service expenses. The requirement for fixed rate, senior lien COPs is that revenues be 1.25 times debt service expenses. This requirement would be very difficult to meet without future Sewer Service Fee increases. In District No. 1, for example, accumulated capital funds would need to be used for COP service rather than for the annual purchase of Joint Works equity as their flows increase. Estimated 1997 COP Ratios 1 1.37 .86 1.83 .63 2 3.04 1.81 3.04 3.01 3 3.75 1.97 3.75 3.03 5 4.04 2.39 4.04 4.40 6 12.72 2.47 12.72 2.82 7 3.74 1.59 3.74 2.03 11 4.77 .77 4.77 .73 1997-98 Sewer Service User Fees Page6 March 12, 1997 Future Financing Projections As a part of the rate setting process, staff prepares and analyzes statements of Projected Cash Flows for Districts Nos. 1, 2, 3, 5, 6, 7, 11 and 13 prepared in accordance with the adopted "2020 VISION" Financial Plan recommendations, adjusted to reflect changing circumstances. Under the Plan, each District's share of the treatment plant construction, and its respective trunk sewer construction projects are to be financed by a combination of increased connection fees to pay for new capacity and borrowing to pay for rehabilitation and improved treatment. Debt retirement and operating and maintenance costs are to be paid by a combination of property taxes and the annual sewer use fees, under the following assumptions: 1. 2. Renewal of NPDES Permit and Continuation of Current Treatment Levels (301 (h) Waiver) This scenario represents the minimum probable level of construction, rehabilitation and operations and maintenance costs. For the first five years of the planning period, the differences between renewal of our existing permit and full secondary treatment are not significant. Increased annual flow projections and new sewer service connections have been revised downward from the 1989 Master Plan to reflect current and expected economic development and levels of flow. Connection Fees The capital facilities connection fee calculation has included the cost of future and existing facilities on a per unit basis, since adoption of the "2020 VISION" Financial Plan. The reason to include future costs is that any new flow will require new, additional facilities and capacity. The Board-approved connection fee policy provides for an automatic annual adjustment of fees to reflect changes in the Engineering News Record-LA construction cost index. Connection fees are uniform throughout the Districts. A 5% per year increase was projected from 1997-98 through 2005-2006 for cash flow analysis. 1997-98 Sewer Service User Fees Page7 March 12, 1997 3. DebUBorrowing All of the Districts except Nos. 13 and 14 are projected in "2020 VISION" to issue additional COP-type debt to meet a portion of Joint Works treatment facilities improvements. Borrowing has been a part of the long-range financial plan for capital improvements since 1979 when the policy of using all property tax revenues for operations, maintenance and rehabilitation was implemented. Extensive use of the now discontinued federal and state Clean Water Grant Program enabled the Districts to stretch out their reserves and other income and to generally avoid borrowing until 1990. Three primary reasons to issue debt are: to protect and to preserve capital reserves; to avoid major increases and fluctuations in user fees from year-to-year; and to spread the cost of facilities over their useful lives so that future rate-payers, as well as current rate-payers, share in the costs. The cash flow projections include COP issues in Districts 1 and 11 to meet capital project award and cash flow requirements, and to avoid federal interest earnings restrictions and penalties. The "2020 VISION" Financial Plan and the 1992 Five-Year Financial Plan, both proposed a 50:50 mix of pay-as-you-go and debt financing. At the time it was projected that approximately half of the capital improvement program would be for improved treatment and rehabilitation to be funded by all users, and half would be for additional capacity, to be funded by new users and connection fees. The status of the NPDES Permit was also unknown, causing uncertainty over the amount of improved treatment facilities and the timing of the entire capital improvement program. Borrowing for capital improvements allowed us to maintain low user fees and to moderate the annual fluctuation that would have been required by a pure pay-as- you-go approach. Today, we have an understanding that the NPDES Permit will be renewed, and we have daily flows that are only 90% of the 1989 flows instead of the 13% increase projected; or 23% lower than originally projected. The borrowing strategy has worked well. We have continued to earn more interest on invested accumulated funds than we pay for COPs, and we have maintained stable sewer service fees in a depressed economy. However, we have also spent some of our savings over the past few years. We have also been criticized by some of the public for such a large amount of outstanding debt, and the percentage of our annual costs that comprises debt service. 1997-98 Sewer Service User Fees PageB March 12, 1997 For these reasons, cash flows were prepared under two assumptions: No borrowing for any District; and additional borrowing only in Districts Nos. 1 and 11, which would otherwise face a large rate increase in the next few years on a pay-as-you-go basis, followed by a rate decrease as funding requirements were met and specific District projects were completed. 4. Accumulated Funds As a part of the financial plan developed by the team of Directors, staff and consultants, the Boards have implemented a plan to build accumulated cash balances for certain future events. The current policy calls for accumulated funds for Dry Period Funding, Contingency, Capital Projects, Catastrophe, Environmental Requirement, and Debt Service needs. These funds are discussed more fully on page 10. One of the purposes of accumulated funds is to serve as a hedge against interest rate risk on our variable rate borrowing program. If we have accumulated funds that match our debt, then if rates rise, our investments also earn a greater yield. When an adequate funding level has been reached, a Fee Stabilization Fund will be created in each District. 5. Capital Improvement Projects As the Directors are aware, the Districts are continuing to experience reduced flow from previous years, but annual flows are beginning to increase. For the past several years, reduced flow has caused staff to review the timing of the capital improvement program. Accordingly, projects for certain additional capacity and improved treatment were delayed, resulting in the ability to postpone some COP issues between 1991 and 1997. Now that flows are beginning to increase again, the Districts will need to move forward with additional capacity projects to ensure they are in place when needed. 1997-98 Sewer Servic,ser Fees Page 9 March 12, 1997 AVERAGE FLOW PER DAY, MGD 270 280 ! 250 i I! 0 240 ~ '& 230 I! :l! 220 i 210 200 +------------------+---------t---+----------< 1810-91 1991•92 1812-93 1813-94 1814-95 1815·98 199&-97 Eel 1997•91 Eel Fl•e•I YHr 6. Ad Valorem Property Taxes The cash flow projections are based on the continuing receipt of ad valorem property taxes at the same level as allocated by the County for 1996-97. Should the legislature ultimately implement a further tax confiscation proposal, the revenue loss would need to be made up from increased sewer user fees. Fees would need to increase an average of 48% to recover an amount egual to the loss of all property taxes, 1996-97 Sewer Service User Fee Options Taking all of the above assumptions into consideration and the current and projected near-term economic climate, staff is again preparing an overall "hold-the-line" budget. The portion of each individual District's total operations, maintenance and COP service budget, determined largely by the Joint Operating Fund budget to operate and maintain the treatment and disposal facilities, is approximately 52%. Keeping this significant portion of the operating budget constant and rescheduling certain capital projects, thereby minimizing additional borrowing and subsequent repayment will allow the Districts to maintain the 1993-94 user fee rates for 1997-98 subject to the final determination by the Governor and the State Legislature regarding any further confiscation of our property taxes Analysis of the projected cash flows shows that accumulated cash balances will decrease in 1997-98 as follows: 1997-98 Sewer Service er Fees Page 10 March 12, 1997 Projected Accumulated Cash Balances Policy District Requirements 2 78,769,000 3 83,091,000 5 11,078,000 13 TOTAL 10,494,000 8,631.00 $251,345,000 Balance 8/30/96 113,135,000 124,026,000 28,976,000 18,368,000 9,309,000 Balance 8/30/97 111,920,000 116,996,000 28,108,000 9,074,000 $378,692,000 $353,029,000 Balance Compliance With 8/30/98 Policy 107,296,000 Yes 112,446,000 Yes 29,006,000 Yes 17,910,000 9,054 000 $329.273,000 Yes Yes Two of these eight Districts will be out of compliance with the approved policy for accumulated funds by the end of 1997-98, and District No. 7 slips out of compliance for this year only. The policy specifies that funds be accumulated for the following five purposes: • Dry Period Funding -As sewer service user fees are collected as a separate line item on the property tax bills, essentially no funds are received during the first five months of the fiscal year before the December property tax allocations. For this reason, 50% of the year's operations and maintenance expenses and the debt service payments, including the August principal payment, must be on hand at the start of the year. • Operating Contingencies -An amount equal to 20% of the year's operations and maintenance expenses is accumulated to fund unforeseen and unbudgeted expenses, because the sewer service user fees cannot be changed in mid-year since they are collected as a separate line item on the property tax bill. • Capital Projects -An amount equal to one year of the capital improvement program costs has been set aside in order to provide required facilities in the event the Directors do not want to issue new debt to finance the construction or if the financing market is unfavorable. • Environmental Reguirements -10% of the annual capital improvement program is appropriated for unforeseen and unbudgeted improvements needed to comply with changing environmental requirements and regulations from the EPA, AQMD, SWRQB and others. 1997-98 Sewer Servic-'7ser Fees Page 11 March 12, 1997 • "Debt Seryjce" Reserves -These amounts, prescribed by the rating agencies, liquidity providers and investors, are included in the COP documents and are under the control of independent third-party Trustees. Generally they are equal to about 10% of the COP issue. Options 1: Maintain Fees at Current Level The initial proposal by staff to the January FAHR Committee, the Steering Committee, and back to the February FAHR Committee, was to maintain fees at the current level for yet another year. This option requires a constant or reduced operations and maintenance budget and a limited capital improvement budget. The advantages of not increasing fees are: -No adverse public reaction to a fee increase -Reduced levels of funds on hand make them less likely to be a target of outrage -Certainty that we have not violated any provision of Proposition 218 -Future fee increases will have input from public Rate Advisory Committee -Future fee increases will be based upon the completed Strategic Plan The downside of not increasing fees in 1997 -98 is that: -Accumulated funds on hand will decrease approximately $23 million or 7% -Two Districts will not comply with the approved funding policy -Rates may increase substantially in 1998-99 -Districts may be perceived as a weaker credit, increasing borrowing costs Option 2: Phase Increase Over Two Years (Reconsjder jn 1998-99) Another option is to split the fee increase anticipated in 1998-99 into two phases and implement one half each year. A variation on this option would be to increase the fees only in those Districts that will be out of compliance with the funding policy (1 and 11 ). The advantages of this approach are: -The anticipated fee increase in 1998-99 is smaller if a portion is in 1997-98 -Smaller rate increases are less likely to generate meaningful public opposition -All Districts would be brought into compliance with the funding policy -Accumulated funds on hand would not decrease so much as without an increase -The municipal finance market would perceive a will to increase rates if needed -The economy is stronger in Orange County and rate-payers may be more supportive 1997-98 Sewer Service ~r Fees Page 12 March 12, 1997 The disadvantages of this split increase approach are: -Fees are increased immediately after the public passed Proposition 218 -The meaning and requirements of Proposition 218 are not yet completely or universally understood -The true fee needed to implement the Strategic Plan is not known as the plan is incomplete -The public Rate Advisory Committee (RAC) has not completed their work to recommend changes to the current rate structure -The Board needs to deal with rate increases two years in a row Option 3: Stepped Approach and Annual Adjustments A third alternative would be to adopt a policy to adjust rates annually by a set amount or specific percentage. Such a policy has been previously adopted by Districts 1 and 6. In 1988 District 1 directed staff to increase sewer service user fee rates by 30% each year for four years. In 1986 the District 6 Directors implemented 10% per year increases which became insufficient after two years. Some believe that a formal multi- year policy adopted by the Boards complies with Proposition 218 and requires only one mass public mail at the outset. Of course, we would need a full legal analysis and opinion on this approach. The pros of such a planned, programmed approach to increases are: -Future revenues are easy to budget -Municipal financial market perceives a plan to maintain financial strength -May realize savings by avoiding annual Prop 218 notification process -The economy is stronger in Orange County and rate-payers may be more supportive The cons of a program to adjust rates based upon assumptions are: -Fees are increased immediately after the public passed Proposition 218 -The meaning and requirements of Proposition 218 are not yet completely or universally understood -The actual costs of service and revenues are not known when the program is adopted -Potential public perception that increases are automatic and cost reductions will not be considered -Potential for public to add up annual increases and focus on the multi-year total -Actual costs to implement the Strategic Plan are not known -Might be difficult to increase rates above the plan for future unforeseen needs -The public Rate Advisory Committee (RAC) has not completed its work to recommend changes to the current rate structure 1997-98 Sewer Servic,~ser Fees Page 13 March 12, 1997 Other Issues Proposition 218: A common thread in the options analysis is Proposition 218. The two significant issues confronting the Districts are public notification and adopting rates equal to the cost of service. The Proposition requires every property owner to be notified when rates change. It may be possible to notify one time if rates are proposed to change in accordance with an adopted schedule which is included in the original notice. There are approximately 493,000 parcels in the Districts' service areas. Since the Districts only provide one service, all of our costs are a part of the cost of service. So long as the annual fee revenues do not exceed the annual costs plus a reasonable accumulated funds policy, then our rates will not exceed the cost of service. However, adopting a policy for annual fee increases prior to the completion of the Strategic Plan may run afoul of Proposition 218, as our costs may change. Accumulated Funds: The current policy for accumulated funds does not include any appropriation for replacement or rehabilitation of fixed assets. These costs are funded annually when needed from current fees, borrowing or funds on hand. Some other agencies and most utilities have set aside funds from current operations to replace their assets when necessary. The annual contributions generally approximates the depreciation expense. The replacement value of the Districts' fixed assets is estimated to $1.3 billion, and annual depreciation and amortization total $33 million, so a Replacement and Rehabilitation Reserve has the potential to become quite large. We would need to do an excellent job of explaining why we need to adjust rates with cash in the bank. Senate Bill 147: Senate Bill 147 (Ayala & Kopp) is currently being discussed in Sacramento. This bill has been considered to prohibit special districts like ours from issuing debt, including COPs, after January 1, 1998, without a vote of our constituents. If this bill is expected to pass, the Directors may want to borrow during the first half of 1997-98. We will not be able to obtain a favorable credit rating or economical liquidity and will not be able to comply with current COP restrictions regarding additional debt without a fee increase. Rate Advisory Committee: As a part of the Strategic Plan effort, staff and consultants have formed a Rate Advisory Committee (RAC) made up of representative from industrial, commercial and residential users, as well as Directors and local public agencies. This Committee has held four meetings to understand the current fee structure and will soon consider alternatives and make a recommendation to the Boards. The Directors may want to consult with or advise the RAC of a potential fee increase before the RAC proposal has been considered. It is possible that the RAC proposal will result in rate decreases for some users in 1998-99 after a general increase in 1997-98. 1997-98 Sewer Service · · '~r Fees Page 14 March 12, 1997 Scheduling The Districts' sewer service user fees are collected as a separate line item on the annual property tax bill. This method of collection is specifically provided in the Health and Safety Code, and has been determined to be the most cost effective: minimal District staff is needed to administer the program; no staff time is spent on collecting delinquent accounts; eventually all fees are paid through the tax lien process, and no other collection method provides means to terminate service for nonpayment. Costs to the user, both direct and indirect, are minimized by this approach. The drawback is scheduling. Because the property tax bills are mailed only once each year, sewer service user fees can be changed only once each year. Unforeseen costs must be paid from accumulated funds on hand or must be built into the rate structure. Most importantly, rates must be adopted by the Boards in time for the fees to be calculated for each parcel, and the Orange County Tax Collector and Auditor to be notified in early August. Sewer service user fees rates are adopted through the Ordinance process which requires two meetings and readings, and a 30-day period before becoming effective. In order for the fees to be in place on July 1, the second reading must be before May 31. Without holding special meetings of the District Boards, this means that the second reading can be at the May Joint Board meeting, and the first reading must be at the April meeting. This schedule requires the FAHR Committee to consider the policy issues and recommend whether or not to adjust fees at their April 9, 1997 meeting. GGS:lc H:\WP .DTA \FIN\221 0\CRANE\SEWER.FEEWIMUSEFEE.97 Attachments: -Comparison of Annual Sewer Service User Fees -Option No. 1 Schedules (blue) •All Districts Summary Cash Flow •Schedule of Accumulated Funds, Summary & District -Option No. 2 Schedules (yellow) •All Districts Summary Cash Flow •Schedule of Accumulated Funds, Summary & District -Option No. 3 Schedules (green) •All Districts Summary Cash Flow •Schedule of Accumulated Funds, Summary & District -1997-98 Major Budget Policies and Issues Summary ,, )> ::c :::a 0 )> ,- m z C )> ~ April 2, 1997 Information ; Consideration of Third Quarter Update of Budget & Performance Measures Information Consideration of Revised Accumulated Funds Policy Information Consideration of Plant Automation Demonstration Information Consideration of Draft Five-Year Staffing Plan Action Consideration of Districts' Capital Improvement Program (CORF) Action = Consideration of Third Quarter Treasury Report Action ._ijl! :t\: :!•·,;: lli!'.lun.e:i) Consideration of Report on Integrated Emergency Response Plan Information .:tr1 Consideration of General Liability Insurance Renewal .. :ti\ff ·~:.: +-------------------------------+-----H Action ~-.,,1 Consideration of Property Insurance Renewal Action 1\i?~,--2::~L~ ,:;:,1--------------------------------+-------11 ··:;~ii~j~;:~~ ' Consideration of FY 1997-98 Individual District Budgets •:: .. ;:=;.•::::T ~--:-Action '%[:;!, '~/!"' § Consideration of 1997-98 Joint Works Operating and Capital Budgets :-:::::-:?:::::: 1· •k"' Action ----t~lf/ ;0~ Consideration of Implementation of Risk Management Task Force Information _ Consideration of Land Lease at Plant 2 Information ;-:~ }::fjl!: ,,. = Consideration of Delegation of Authority Action .. 11 • 1 •-Consideration of Funding Options for Santa Ana River Interceptor Relocation """'T•hLi~!:" !I Action CSDOC e P.O. Box 8127 e Fountain Valley, CA 92728-8127 e (714) 962-2411