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Agenda 07/13/2021 Item #11E (Water, Wastewater, IQ Water and Wholesale Potable Water User Rate Study)07/13/2021 EXECUTIVE SUMMARY Recommendation to accept the Water, Wastewater, Irrigation Quality Water, and Wholesale Potable Water User Rate and Fee Study and direct the County Manager or his designee to advertise a resolution amending Schedules One, Two, Three, Four, and Five of Appendix A to Section Four of Collier County Ordinance No. 2001-73, as amended, titled the Collier County Water-Sewer District Uniform Billing, Operating, and Regulatory Standards Ordinance No. 2001- 73, as amended, with an effective date of October 1, 2021. OBJECTIVE: To update existing Water, Wastewater, Irrigation Quality Water (IQ) and Wholesale Potable Water user rates and fees for the Collier County Water -Sewer District (District) to ensure the revenues are sufficient to recover system-wide operation, maintenance, and repair costs; fund capital improvement and rehabilitation projects (CIPs); make user fee debt service payments and meet rate covenants in accordance with the Special Act of the Florida Legislature, Chapter 2003-353. CONSIDERATIONS: Staff engaged Raftelis Financial Consultants, Inc. (Raftelis) to perform an updated rate study for all user rates and fees that the District collects to ensure full cost recovery. Raftelis’ Executive Summary report is attached for your review and includes their recommendations for Water, Wastewater and IQ user rates. This report was prepared prior to the availability of any information related to funding utility infrastructure from the American Rescue Act/Cares Act. Since that time, up to $10 million of funding is being recommended for allocated to the District’s capital program. Leading indicators support the findings and recommendations including critical utility cost drivers such as price increases for utility parts and building construction indices approaching four percent increases annually. However, with Federal Cares Act and American Rescue Act funding available in fiscal year 2022, staff is recommending a rate increase of 2.9 percent in the first year effective October 1, 2021, with subsequent rate adjustments in fiscal years 2023 and 2024 equivalent to the rate study recommendations, assuming no other funding availability. The table below compares national utility cost indicators with current and proposed rate adjustments. District utility infrastructure is continuously growing and aging. The proposed rate increases are driven by capital improvement project (CIP) rehabilitation, replacement, and upgrades. Significant current and upcoming repair, rehabilitation, and replacement needs include the Naples Park Basin Optimization, Water Reclamation Facilities Repairs and Modifications, North County Water Reuse Facility Headworks, and Palm River Public Utilities Renewal. Any federal dollars allocated to the utility for infrastructure 11.E Packet Pg. 214 07/13/2021 repair and rehabilitation will serve to accelerate the capital program and so mitigate risk by shortening the timeframe to address critical needs. Potable Water, Wastewater, and IQ user rates are included in Schedules One and Two of Appendix A to Section Four of Collier County Ordinance No. 2001-73, as amended, titled the Collier County Water- Sewer District Uniform Billing, Operating, and Regulatory Standards Ordinance No. 2001 -73, as amended (represented by Tables ES-1, ES-2, and ES-3 in Raftelis’ Executive Summary). Proposed rate increases are summarized in the following table. However, an across the board 2.9% rate increase in the first year would replace the original study recommendation given Cares Act capital funding. At the proposed rates, in FY22 the potable water and sewer utility bill for a typical residential customer (¾” meter that uses 5,000 gallons per billing cycle) will increase by $4.72 per month, less than 16 cents per day, from $102.09 to $106.81. Factors affecting rates charged by utilities include treatment required, effluent disposal, utility size, bond covenants, capital reinvestment in utility infrastructure, and fiscal policies. Rates vary significantly on a national level. The District’s rates remain competitive with other Florida utilities surveyed in the rate study, higher than fourteen (14) but lower than six (6) by comparison. Of the surveyed utilities, eleven (11) plan to conduct or implement a rate revision within the next 12 months. On June 25, 2021, Fitch reaffirmed the District’s AAA credit rating citing robust liquidity, disciplined rate setting and growth which are expected to support a sustained low leverage through Fitch’s scenario analysis. The AAA rating enables the utility to borrow at very favorable rates. Even though no new user fee debt is anticipated in this user rate study, maintaining this rating is key to future low -cost borrowing. Moody’s also reaffirmed it Aaa rating on June 24, 2021 citing an expanding customer base, manageable debt burden and capital needs that are largely supported by recurring revenues. IQ water rates have historically been partially subsidized by water and wastewater rates to promote beneficial use of reclaimed water and reduce future needs to construct and maintain additional water capacity. IQ water rates are proposed to increase at 9 percent per year to approach full cost recovery for this scarce commodity by fiscal year 2024 at which time pressurized and distributed IQ water rates will still be 53 percent lower than the Block 1 potable water rate. While the District does not have any current wholesale water agreements, rates are established for use on an emergency or otherwise as-needed basis. The rate was last adjusted to $4.39 per thousand gallons on October 1, 2020 in accordance with the User Rate Study approved by the Board on June 26, 2018, Agenda Item 11 I. Raftelis has calculated the cost of service to be $4.60 for fiscal year 2022, $4.82 for fiscal year 2023, and $5.06 for fiscal year 2024. Miscellaneous service charges included in Schedules Three through Five of the Ordinance (represented by Table ES-4 in Raftelis’ Executive Summary) are billed to customers to recover the actual costs for 11.E Packet Pg. 215 07/13/2021 parts, staff labor, and County equipment incurred for specific services provided by the District at the request of a customer. These charges are customary in the industry and provide a mechanism for the District to recover direct costs associated with services that benefit one individual customer rather than the overall customer base. Revenues resulting from these fees serve to reduce the amount that must be recovered from all customers via user rates. The District’s miscellaneous service charge schedules were last modified effective October 1, 2018 in accordance with the User Rate Study approved by the Board on June 26, 2018, Agenda Item 11 I. While adjustments are recommended so that hourly labor rates are consistent with the County’s fiscal year 2020 pay and classification plan and fees for equipment remain consistent with the Federal Emergency Management Agency’s (FEMA’s) current Schedule of Equipment Rates, increased cost of parts is the primary driver for the proposed changes in fees. FISCAL IMPACT: The fiscal year 2022 revenue budget was prepared using a 2.9 percent rate increase. Those rates provide estimated fiscal year 2022 incremental Water revenue of $2.7 million, Wastewater revenue of $3.3 million, and IQ revenue of $ 0.1 million in the Collier County Water-Sewer District Operating Fund (408). At those rates, the CIP program is approximately $3.0 million lower than historical capital budgets. It is staff's intention to direct up to $10 million of available CARES Act relief funding and/or American Rescue Plan funding to water and wastewater user fee capital funds supporting cash and carry maintenance projects like the infrastructure replacement efforts ongoing in Naples Park. This infusion of dollars not only allows for the smaller year one user rate increase of 2.9 percent which is consistent with a forward looking CPI versus the 4.0 percent recommended in the study but also allows the utility to keep on schedule with strategic and planned capital maintenance work. The proposed rate study estimated fiscal year 2022 incremental Water revenue of $3.5 million, Wastewater revenue of $5.1 million, and IQ revenue of $0.4 million in the Collier County Water-Sewer District Operating Fund (408), approximating the suggested federal funding allocation. The rates proposed by the study for fiscal years 2023 and 2024 will enable the utility to restore critical funding to the capital program. Revenue from miscellaneous service charges represents approximately $2.5 million annually, or less than two percent of the total annual District revenue. GROWTH MANAGEMENT IMPACT: There is no growth impact for this action. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, raises no legal issues at this time, and requires majority vote for approval. -JAK RECOMMENDATION: That the Board of County Commissioners, Ex-officio the Governing Board of the Collier County Water-Sewer District, accept the Water, Wastewater, Irrigation Quality Water and Wholesale Potable Water User Rate and Fee Study and direct the County Manager or his designee to advertise a Resolution amending Schedules One, Two, Three, Four, and Five of Appendix A to Section Four of Collier County Ordinance No. 2001-73, as amended, titled the Collier County Water-Sewer District Uniform Billing, Operating, and Regulatory Standards Ordinance No. 2001-73, as amended, with an effective date of October 1, 2021. Prepared by: Amia Curry, Manager, Public Utilities Financial and Operational Support ATTACHMENT(S) 1. Rate Study Letter and Executive Summary (PDF) 2. User Rate Study 2021 BCC Presentation Final w-Extra Slides (PDF) 11.E Packet Pg. 216 07/13/2021 COLLIER COUNTY Board of County Commissioners Item Number: 11.E Doc ID: 15214 Item Summary: Recommendation to accept the Water, Wastewater, Irrigation Quality Water, and Wholesale Potable Water User Rate and Fee Study and direct the County Manager or his designee to advertise a resolution amending Schedules One, Two, Three, Four, and Five of Appendix A to Section Four of Collier County Ordinance No. 2001-73, as amended, titled the Collier County Water-Sewer District Uniform Billing, Operating, and Regulatory Standards Ordinance No. 2001-73, as amended, with an effective date of October 1, 2021. (Amia Curry, Manager, Public Utilities Financial and Operational Support) Meeting Date: 07/13/2021 Prepared by: Title: Manager - Operations Support - PUD – Public Utilities Operations Support Name: AmiaMarie Curry 03/05/2021 3:51 PM Submitted by: Title: Division Director - Operations Support – Public Utilities Operations Support Name: Joseph Bellone 03/05/2021 3:51 PM Approved By: Review: Public Utilities Operations Support Joseph Bellone Additional Reviewer Completed 03/05/2021 4:07 PM Public Utilities Department Drew Cody Level 1 Division Reviewer Completed 03/05/2021 4:30 PM Public Utilities Department Joseph Bellone Level 2 Division Administrator Review Completed 04/05/2021 8:24 AM Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 04/05/2021 8:30 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 04/05/2021 9:12 AM Budget and Management Office Ed Finn Additional Reviewer Completed 04/06/2021 11:55 AM Office of Management and Budget Susan Usher Additional Reviewer Completed 07/03/2021 1:47 PM County Manager's Office Amy Patterson Additional Reviewer Completed 07/06/2021 4:10 PM County Manager's Office Mark Isackson Level 4 County Manager Review Completed 07/07/2021 10:47 AM Board of County Commissioners Geoffrey Willig Meeting Pending 07/13/2021 9:00 AM 11.E Packet Pg. 217 341 N. Maitland Avenue, Suite 300 Maitland, FL 32751 www.raftelis.com February 5, 2021 Honorable Chair and Members of the Board of County Commissioners Collier County 3299 Tamiami Trail East, Suite 303 Naples, FL 34112 Subject: Water, Wastewater, Irrigation Quality Water, and Wholesale Potable Water User Rate and Fee Study for Collier County Water-Sewer District Ladies and Gentlemen: Raftelis Financial Consultants, Inc. ("Raftelis") has completed our review of the water, wastewater, irrigation quality ("IQ") water and wholesale potable water user rates and fees for the Collier County (the "County") Water-Sewer District (the "District") utility system (the "System"), and has summarized the results of our analyses, assumptions, and conclusions in this report, which is submitted for your consideration. This report summarizes the basis for the proposed rates, fees, and charges for water, wastewater, and IQ water service that are necessary, along with other appropriate sources of funds, to meet the near-term expenditure requirements of the utility. The Study involved preparing financial projections of the water, wastewater, and IQ water operations for the six-fiscal year period of October 1, 2020 through September 30, 2026 (the "Forecast Period"). The user rate adjustments outlined in this report are primarily needed to enable the District to: i) fund the continued impact of inflation on the cost of operation and maintenance and to maintain operating margins for capital financing and fiscal sustainability; ii) address critical and ongoing infrastructure replacement, upgrades, and rehabilitation needs; iii) support the financing of long-term capital facilities to provide sustainability and reliable service for the benefit of the District customers; and iv) maintain a strong financial position to allow cost effective access to credit markets and provide for long-term rates at the lowest cost for the utility given recent and anticipated increases in the costs to provide service. The need for capital re-investment and having an ongoing sustainable funding program for such reinvestment is a critical issue facing most utilities today, including the District. The multi-year capital program developed by the District has been structured to mitigate and manage the utility service and environmental risks; such plan has been recognized in the development of the financial and rate implementation plan reflected in this report. The District is currently rated "AAA" (the highest credit rating) with a stable outlook by Fitch Ratings (Fitch). The rating and outlook were reflected in the Fitch credit report dated March 13, 2019 after the issuance of the Water and Sewer revenue Bonds, Series 2019. In the most recent Fitch credit report, Fitch indicated the following key drivers behind the utility's AAA rating: ● Strong Financial Metrics. Financial results continued to yield strong debt service coverage levels, robust liquidity, and sound operating margins. ● Manageable Debt Burden and Capital Needs. The District's leverage metrics (i.e., debt to net plant, debt per customer, etc.) were favorable and comparable to peer credits despite capital needs. 11.E.1 Packet Pg. 218 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Honorable Chair and Members of the Board of County Commissioners Collier County February 5, 2021 Page 2 ● Excellent Financial Performance. The system's strong financial profile is evidenced by robust debt service coverage and liquidity. Although cash balances are predicted to decline gradually over the next five years with additional cash-funded capital expenditures, it is expected that the District will retain liquidity levels in line with the current high rating. The Fitch report also mentions that the District's water and wastewater charges are considered affordable but are close to the median household income affordability threshold, which implies some diminished rate flexibility. With the proposed rate adjustments, the District's user rates are anticipated to remain competitive with the rates of neighboring utility systems throughout the Forecast Period. Raftelis also reviewed the District's miscellaneous service charges. The District historically has had charges or fees that are billed to customers to recover costs for specific services provided by the District at the request of a customer that benefit only that customer (e.g., service turn-on). These charges are commonly referred to as "miscellaneous service charges." Miscellaneous service charges provide a mechanism for the District to recover direct costs associated with a service that benefits one individual customer rather than the overall customer base. Such miscellaneous service charges thereby reduce the revenue requirements that must be recovered from all customers via monthly user rates. The District's miscellaneous service charges have not been adjusted since 2018. Following this letter, we have provided an executive summary that briefly summarizes the results of our Study and outlines our recommendations and conclusions. The accompanying sections of the report provide additional details regarding the rate and financial analyses conducted on behalf of the District. We appreciate the opportunity to be of service to the County and would like to thank the County staff for their assistance and cooperation during the course of this Study. Respectfully submitted, Raftelis Financial Consultants, Inc. Robert J. Ori, CPA Executive Vice President Nick T. Smith, CGFM Senior Consultant Attachments 11.E.1 Packet Pg. 219 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-1 COLLIER COUNTY WATER-SEWER DISTRICT FISCAL YEAR 2021 WATER, WASTEWATER, IRRIGATION QUALITY WATER, AND WHOLESALE POTABLE WATER USER RATE AND FEE STUDY Executive Summary The Collier County (the "County") Water-Sewer District (the "District") water, wastewater, and irrigation quality ("IQ") water system (the "System") provides an essential service on a continual basis. The utility operates in a highly regulated environment. Regulatory agencies for the District include the Florida Department of Environmental Protection ("FDEP"), the South Florida Water Management District ("SFWMD"), and the Florida Department of Health. Permits issued to the utility by these regulatory agencies require ongoing satisfactory performance. The District System is established as a utility enterprise fund. According to the Governmental Accounting Standards Board: "Enterprise Funds should be used to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that costs of providing services to the general public on a continuing basis be financed or recovered primarily through user charges." General accounting policies and prudent utility management recommend that the System have revenues (financial resources) at least equal to the costs of providing services by the System. Additionally, pursuant to the Collier County Water-Sewer District Special Act (formally known as House Bill 849) (the "Act"), which re-created and reenacted the District charter, the District shall set rates, fees, and charges so as to provide moneys which, with other funds available for such purposes, shall: i) be sufficient at all times to pay the expenses of operating and maintaining the system, including reserves for such purposes; ii) the principal of and interest on revenue bonds as shall become due and reserves therefore, and to provide a margin of safety over and above the total amount of such payments; and iii) to comply fully with any covenants contained in the resolution authorizing the issuance of any bonds or other obligations of the District. As such, the County should establish rates sufficient to meet the cost of operating, maintaining, and repairing the system, finance the ongoing capital improvements of the System, and provide adequate reserves, in order to continue to provide a safe and reliable service to the County's water, wastewater, and IQ water customers. The District is currently rated "AAA" (the highest credit rating) with a stable outlook by Fitch Ratings (Fitch). The rating and outlook were reflected in the Fitch credit report dated March 13, 2019. In the most recent Fitch credit report, Fitch indicated the following key drivers behind the utility's AAA rating: ● Strong Financial Metrics. Financial results continued to yield strong debt service coverage levels, robust liquidity, and sound operating margins. ● Manageable Debt Burden and Capital Needs. The District's leverage metrics (i.e., debt to net plant, debt per customer, etc.) were favorable and comparable to peer credits despite capital needs. ● Excellent Financial Performance. The System's strong financial profile is evidenced by robust debt service coverage and liquidity. Although cash balances are predicted to decline gradually over the next five years with additional cash-funded capital expenditures, it is expected that the District will retain liquidity levels in line with the current high rating. 11.E.1 Packet Pg. 220 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-2 The Fitch report also mentions that the District's water and wastewater charges are considered affordable but are close to the median household income affordability threshold, which implies some diminished rate flexibility. With the proposed rate adjustments, the District's user rates are anticipated to remain competitive with the rates of neighboring utility systems throughout the Forecast Period. In the preparation of the current rate Study, the Utility Administration and Raftelis determined that certain guidelines should be followed while evaluating the sufficiency of the user rates and developing proposed rates. These guidelines included: 1. The user rates should be sufficient to recover the full costs of providing service. The cost of service includes System operating costs and debt service along with the accrual of funds for working capital and pay-as-you-go capital financing that is anticipated in future years. 2. The user rates should maintain the overall financial creditworthiness of the System. This guideline entails the following: a. Maintenance of adequate operating reserves consistent with the County's reserve policies. b. Compliance with the minimum rate covenants outlined in the Bond Resolution that authorized the issuance of the outstanding senior lien bonds and subordinate lien note. c. Maintenance of strong financial position consistent with performance criteria used by rating agencies and the utility industry. 3. The proposed rates should promote the conservation of potable water and the utilization of IQ water as an alternative water resource. 4. The proposed rates should be fair and reasonable among customer classes. 5. The proposed rates should be consistent when they are based on the same rate parameter (e.g., meter size). 6. The proposed user rates should be competitive with those of neighboring or similar utility systems. 7. The proposed miscellaneous service charges should be based on the District's direct costs (e.g., labor, vehicles, equipment, and parts / supplies) of providing such services. Although the financial forecast presented in this report was for the six-fiscal year period ending 2026, we are recommending rate adjustments for the next three fiscal years (i.e., Fiscal Years 2022 to 2024); the remainder of the forecast was to provide an indication of anticipated trends in revenues and expenditures for future financial and strategic planning purposes. Based on the assumptions relied upon in the development of the System expenditure requirements and discussions with County staff, Raftelis is recommending the County consider the following user rate revenue adjustments for the System over the next three years: Summary of Proposed Water, Wastewater, and IQ Water Revenue Adjustments Effective Date Water System Wastewater System IQ Water System Combined System October 1, 2021 4.00% 5.00% 9.00% 4.65% October 1, 2022 4.00% 5.00% 9.00% 4.66% October 1, 2023 4.00% 5.00% 9.00% 4.67% 11.E.1 Packet Pg. 221 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-3 As can be seen above, the estimated recommended rate adjustments for the Fiscal Years 2022 through 2024 approximate 4.6% annually for the System. It should be noted that the rates for utility service in both Florida and nationally are anticipated to increase over time based on our conversations with several other utilities in Florida and information published on a national perspective regarding the needs for future rate adjustments. The table below provides a national indication of the recent trends in rate adjustments (referred to as the NACWA Index, which is based on a composite of 176 utilities serving 110 million people) as compared to the consumer price index, all as published by the National Association of Clean Water Agencies ("NACWA"). As can be seen below, NACWA reports that the adjustments to rates have outpaced inflation since 2002 and on average have been approximately 5%. Rate adjustments are estimated to continue outpacing inflation with adjustments of approximately 4% over the next four years. The projected increases for the District utility system over the next three fiscal years as shown above are similar to the projected increases as identified by NACWA and tends to illustrate the overall reasonableness in the rate adjustments being proposed for the District's system. Prior to the start of Fiscal Year 2025, the County should review the need for any future rate adjustments beyond Fiscal Year 2024 as currently identified in this Study to ascertain if such adjustments remain reasonable or if additional change is warranted. The primary reasons for the identified revenue adjustments are to: 1. Provide sufficient revenues and cash flow to fund the six-year capital improvement program ("CIP") of the District, including the issuance of additional indebtedness. The projects in the CIP are considered by the utility staff to be necessary to provide long-term, reliable, and sustainable utility service to all System customers. The need for capital re-investment and having an ongoing sustainable funding program for such re-investment is a critical issue facing most utilities today, including the District. The District as identified that portions of its utility asset base have or will be reaching its intended useful service lives and will need replacement and rehabilitation. The multi- year capital program developed by the District has been structured to mitigate and manage the System utility service and environmental risks. Since a majority of the CIP is considered by the utility staff to consist of projects representing ongoing renewals and replacements of assets that are reaching the end of their service lives or operational effectiveness and which generally benefit existing customers of the System, these projects are recognized in the financial forecast as being funded as a 11.E.1 Packet Pg. 222 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-4 first priority through annual deposits from System revenues to the District's capital-related funds (i.e., pay-as-you-go funding). This approach provides the District with increased flexibility in the funding of the capital program and promotes long-term rate sustainability. 2. Continue to fund the costs of operations and maintenance of the System. The costs of operations are projected to continue to increase during the Forecast Period due to, among other things, the following: a. Inflationary effects on the costs of electricity, chemicals, fuel, and other major expenditures for the utility. b. Increased labor costs, including incremental increases in staffing as a result of System growth, utility acquisition to promote regionalized facilities, and the implementation of the capital program identified by the District. c. Economic recovery has increased bid prices on contractual services and the cost of infrastructure construction (e.g., more competition for limited resources). The Congressional Budget Office has projected the national consumer price index ("CPI") to increase slightly over 2% per year during the Forecast Period. 3. Continue to fund the District's payment-in-lieu-of-taxes ("PILT") to the General Fund. The County's projected transfer is equivalent to 5.75% of previous year gross receipts for the Forecast Period. 4. The need to continue funding capital reinvestment for asset renewals, replacements, upgrades and betterments to fund assets that are scheduled to reach their service life and as a result of projects that may cause early asset retirements (such as a road widening that requires utility relocates). 5. Maintain compliance with System rate covenants, which include debt service coverage margins and the maintenance of certain funds and accounts. 6. Maintain adequate operating reserves and margins consistent with County policies to ensure the continued creditworthiness of the System and to provide funds for emergencies (e.g., hurricane preparedness) and other purposes. The existing and proposed monthly water, wastewater, and IQ water user rates are shown in Tables ES-1, ES-2, and ES-3, respectively, at the end of this section. In addition to providing potable water service to the District's retail customers, the District historically has provided wholesale potable water service to the City of Marco Island pursuant to a wholesale agreement approved between the parties to provide potable water service to an area within the City's water service district identified as Hammock Bay. While this agreement has expired, the County may be required in the future to provide service to the cities, including water sold on an emergency or as needed basis. Based on the allocation of costs to provide wholesale service, it was determined that the wholesale water rates should be adjusted as follows: (Remainder of page intentionally left blank) 11.E.1 Packet Pg. 223 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-5 Recommended Wholesale Water Rates Effective Date Rate per 1,000 Gallons Percent Change October 1, 2020 – Existing $4.39 October 1, 2021 4.60 4.9% October 1, 2022 4.82 4.9% October 1, 2023 5.06 4.9% Raftelis also reviewed the District's miscellaneous service charges. The proposed miscellaneous charges are shown in Table ES-4 at the end of this section and are primarily based on the District's estimated direct costs (e.g., labor, vehicles, equipment, and parts / supplies) of providing such services. They do not include supervisory, administrative, departmental overhead, or contingency allowances, which are sometimes included in such charges. The increases in certain fees such as meter and cross connection device installation charges can be attributed to: 1. General inflation on the cost of materials and supplies attributable to providing the service. 2. Increases in the cost of personnel services, including the recognition of any increased benefits costs. 3. Increases in equipment and vehicle asset costs and overall utilization expenses (e.g., fuel) associated with the performance of the installations at the customer premise. Table ES-5 at the end of this section provides a financial overview of forecasted System operations. This table indicates the following for all projected fiscal years: 1. In support of the fiscal position of the System, maintenance of an overall ("All-in") annual debt service coverage (net revenues divided by the annual debt service requirement for all outstanding senior and subordinate lien debt) of at least 150%. As discussed herein and based on discussions with the County's Financial Advisor as well as information published by bond rating agencies, a financial benchmark for the debt service coverage ratio of 150% is recognized. According to the Utility Revenue Bond Rating Guidelines published by Fitch Ratings (a rating agency, which evaluates creditworthiness): "For utilities in the most stable operating environments with a suitably diverse and healthy service area economy, 1.5x annual coverage, with consistently maintained unrestricted financial liquidity of at least 90 days of operating revenues, could be sufficient for 'AA-' or higher ratings. For utilities with substantial growth, compliance demands, or significant annual volatility in revenues or expenditures, greater financial flexibility may be necessary." As mentioned previously, the District's utility system is currently rated AAA (the highest credit rating awarded by Fitch Ratings) with a stable outlook. 2. Maintenance of adequate operating reserves consistent with levels recognized in the Board-approved reserve policies to promote a strong fiscal position for the System to allow access at lowest costs to credit markets and to limit financial risk due to emergency or unknown conditions that could affect the System. 3. Full utilization of internal funding sources (e.g., operating reserves, capacity charge collections) as the first or primary source of capital before use of external debt financing to fund the System capital improvement program. Based on the assumptions relied upon in the preparation of the financial forecast, the utility is anticipated to remain in a good financial position throughout the Forecast Period identified in this report. 11.E.1 Packet Pg. 224 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-6 Findings, Conclusions, and Recommendations Based on our studies, assumptions, considerations, and analyses, Raftelis offers the following observations and opinions for consideration by the Board of County Commissioners: 1. The District's existing monthly user rates for water, wastewater, and IQ water service are not anticipated to recover the District's projected potable water, wastewater, and IQ water revenue requirements for the Fiscal Years 2021 through 2026. 2. The County should consider adopting the Fiscal Years 2022 through 2024 water, wastewater, and IQ water system user rates as outlined in this report. These adjustments are anticipated to generate the following increases in revenue: Estimated Increase in System Revenue Effective Date Water System Wastewater System IQ Water System Combined System October 1, 2021 4.00% 5.00% 9.00% 4.65% October 1, 2022 4.00% 5.00% 9.00% 4.66% October 1, 2023 4.00% 5.00% 9.00% 4.67% 3. The proposed water and wastewater user rates for Fiscal Year 2022 are comparable with the rates charged by "neighboring" utility systems. The following table contains bill comparisons of the existing and proposed rates for combined water and wastewater service at various monthly usage levels: Single-Family Residential Bill Comparison – Combined Water and Wastewater Monthly User Rates Residential Service for a 3/4" Meter 0 Gallons 2,000 Gallons 5,000 Gallons [1] 7,000 Gallons 10,000 Gallons 20,000 Gallons 50,000 Gallons COMBINED USER RATES Existing Rates $60.34 $77.04 $102.09 $122.11 $152.14 $242.84 $519.64 Proposed Rates – Fiscal Year 2022 63.11 80.59 106.81 127.75 159.16 253.76 541.66 Increase Over Existing Rates: Amount $2.77 $3.55 $4.72 $5.64 $7.02 $10.92 $22.02 Percent 4.6% 4.6% 4.6% 4.6% 4.6% 4.6% 4.5% Utility Survey: Survey Average [2] $42.31 $61.49 $91.83 $113.37 $145.21 $255.50 $658.96 Minimum 23.18 40.69 57.37 68.49 87.92 118.92 247.92 Maximum 65.39 89.83 126.49 162.90 232.59 503.19 1,475.79 __________ [1] This monthly consumption level represents the average monthly usage of 3/4-inch single-family residential customer in System. [2] Based on a survey of 20 neighboring utilities; represents rates in effect as of January 2021; the proposed District rates are for Fiscal Year 2022 and many of the utilities surveyed anticipate adjusting rates during Fiscal Year 2022. At an average monthly usage level of 5,000 gallons, the typical usage of a single-family residential customer of the System, bills for combined water and wastewater service under the proposed rates are slightly higher than the average bill charged by 20 surveyed utilities for similar service. It should be noted that most of the surveyed utilities: i) are involved in a rate study; ii) are planning to conduct a rate study; or iii) plan to implement a rate revision within the next twelve months. The increase in the monthly bill for a typical water and wastewater residential user of 5,000 gallons under the proposed rates would be $4.72 or $0.15 per day. It should be noted that, when making bill comparisons for water and wastewater service, several factors may affect the levels of rates charged. These factors may include: ● Level of treatment required before the distribution of water to the ultimate customer. 11.E.1 Packet Pg. 225 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-7 ● Level of treatment and effluent disposal methods of sanitary sewer service. ● Plant capacity utilization, utility plant age and remaining service life, and assistance in construction by federal grants, impact fees, contributed capital, etc. ● Customer use demographic, size of the utility system, and per customer demand requirements (e.g., water use by customer). ● Rate covenants adopted in the support of bonds and overall funding requirements of the rates. ● Fiscal policies and targets, including long-term capital re-investment rates for ongoing utility plant replacement, recognized by the provider of utility service. For the utilities included in the rate comparisons contained in this report, no analysis has been made of the above-mentioned factors, as they related to the reported water and sanitary sewer rates currently being charged. 4. The proposed IQ water user rates for Fiscal Year 2022 are comparable with the rates charged by "neighboring" utility systems. At an average monthly usage level of 15,000 gallons, the typical usage of a 3/4-inch meter pressurized and distributed customer of the System (IQ water delivered to the residential property), bills for IQ water service under the proposed rates are slightly higher than the average bill charged by eight surveyed utilities for similar service. The increase in the monthly bill for a residential pressurized and distributed user of 15,000 gallons under the proposed IQ water rates effective in Fiscal Year 2022 would be $2.60. 5. The District should consider increasing the wholesale water service rate to $4.60 per 1,000 gallons effective October 1, 2021 and $4.82 per 1,000 gallons effective October 1, 2022 and $5.06 per 1,000 gallons effective October 1, 2023. The proposed wholesale water rates are approximately 61% of the overall average water system costs per 1,000 gallons by Fiscal Year 2024. 6. The District should consider adopting the proposed miscellaneous service charges to continue to recover the estimated direct costs of providing the respective services. The proposed miscellaneous service charges are comparable to charges for similar services by other utilities in the State of Florida. It is important to note that, whereas the proposed charges are based on current costs, many of the other utilities may not have adjusted their miscellaneous charges for several years. 7. The actual results achieved during the Forecast Period reflected in this report may vary from those projected, and such variations may be material. For example: a. Actual customer growth and usage may be higher or lower than projected. b. The District's capital needs may be higher or lower than those projected and assumed in this report. c. The rate of inflation and other constraints placed on the utility (increasing difficulty to obtain contractual resources) may be higher than anticipated which may result in declining operating margins. d. Unforeseen events such as the occurrence of major storm events, continuation of the pandemic, etc. that may disrupt service and revenue collectability. 11.E.1 Packet Pg. 226 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) ES-8 e. The cost of goods and services (e.g., fuel and oil-based products) may be higher than projected, which may directly affect the operating margins of the utility and the long-term ability to fund capital improvements. Raftelis recommends that the District re-evaluate the sufficiency of its water, wastewater, and IQ water user rates on at least an annual basis to reconcile actual results with those projected herein and to validate the overall financial forecast for ongoing strategic planning purposes. 8. The proposed rates, when implemented as assumed in this report, are anticipated to be sufficient to meet the rate covenants of the Bond Resolution and subordinate lien note agreement. Recognizing that the financial forecast presented in this report assumes the issuance of additional parity bonds to fund the identified capital needs, the proposed rates are also projected to be sufficient to meet the additional bonds test requirement as delineated in the Bond Resolution for the issuance of such additional bonds. The ability of the System to meet the debt service requirements and comply with the rate covenants of the Bond Resolution, which authorized the issuance of the outstanding System debt is subject to assumptions and considerations identified in this report and information obtained during preparation of the report regarding the System. As such, this report should be read in its entirety relative to such assumptions and considerations and the projections contained herein. (Remainder of page intentionally left blank) 11.E.1 Packet Pg. 227 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-1 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Water System Summary of Existing and Proposed Monthly Water User Rates Existing Monthly Rates Proposed Monthly Rates [1] Line Effective Effective Effective Effective No. 10/1/2020 10/1/2021 10/1/2022 10/1/2023 WATER SERVICE BASE CHARGES (Residential, Multifamily, Commercial, and Irrigation-Only) Meter Size: 1 5/8" $24.09 $25.05 $26.05 $27.09 2 3/4" 24.09 25.05 26.05 27.09 3 1" 37.96 39.48 41.06 42.70 4 1-1/4" 48.94 50.90 52.94 55.06 5 1-1/2" 72.34 75.23 78.24 81.37 6 2" 113.76 118.31 123.04 127.96 7 3" 314.03 326.59 339.65 353.24 8 4" 693.64 721.39 750.25 780.26 9 6" 1,384.11 1,439.47 1,497.05 1,556.93 10 8" 2,419.62 2,516.40 2,617.06 2,721.74 11 10" 4,382.72 4,558.03 4,740.35 4,929.96 12 12" 6,497.01 6,756.89 7,027.17 7,308.26 VOLUMETRIC CHARGE PER 1,000 GALLONS [2] (Residential, Multifamily, Commercial, and Irrigation-Only) 13 Block 1 $3.25 $3.38 $3.52 $3.66 14 Block 2 4.91 5.11 5.31 5.52 15 Block 3 6.52 6.78 7.05 7.33 16 Block 4 8.14 8.47 8.81 9.16 17 Block 5 9.77 10.16 10.57 10.99 18 Block 6 13.02 13.54 14.08 14.64 19 Wholesale Water Rate Per 1,000 Gallons (All Usage) $4.39 $4.60 $4.82 $5.06 Footnotes: [1] Proposed rates to become effective with service rendered on and after October 1st of each fiscal year indicated. [2] All water is billed based on water consumption per block based on the size of meter in service. ES-9 11.E.1 Packet Pg. 228 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-2 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Wastewater System Summary of Existing and Proposed Monthly Wastewater User Rates Existing Monthly Rates Proposed Monthly Rates [1] Line Effective Effective Effective Effective No. Description 10/1/2020 10/1/2021 10/1/2022 10/1/2023 WASTEWATER SERVICE BASE CHARGES (Residential, Multifamily, and Commercial) Meter Size: 1 5/8" $36.25 $38.06 $39.96 $41.96 2 3/4" 36.25 38.06 39.96 41.96 3 1" 58.29 61.20 64.26 67.47 4 1-1/4" 75.72 79.51 83.49 87.66 5 1-1/2" 112.89 118.53 124.46 130.68 6 2" 178.67 187.60 196.98 206.83 7 3" 496.74 521.58 547.66 575.04 8 4" 1,099.65 1,154.63 1,212.36 1,272.98 9 6" 2,196.27 2,306.08 2,421.38 2,542.45 10 8" 3,840.87 4,032.91 4,234.56 4,446.29 11 10" 6,958.71 7,306.65 7,671.98 8,055.58 12 12" 10,316.66 10,832.49 11,374.11 11,942.82 VOLUMETRIC RATE PER 1,000 GALLONS (Residential, Multifamily, and Commercial) 13 All Usage [2] $5.10 $5.36 $5.63 $5.91 Footnotes: [1] Proposed rates to become effective with service rendered on and after October 1st of each fiscal year indicated. [2] Monthly individually metered residential usage charges are capped at 15,000 gallons. ES-10 11.E.1 Packet Pg. 229 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-3 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Summary of Existing and Proposed Monthly IQ Water User Rates Existing Monthly Rates Proposed Monthly Rates [*] Line Effective Effective Effective Effective No. Description 10/1/2020 10/1/2021 10/1/2022 10/1/2023 SERVICE BASE CHARGES Meter Size: 1 5/8" $8.92 $9.72 $10.59 $11.54 2 3/4" 8.92 9.72 10.59 11.54 3 1" 14.90 16.24 17.70 19.29 4 1-1/2" 29.70 32.37 35.28 38.46 5 2" 47.54 51.82 56.48 61.56 6 3" 133.80 145.84 158.97 173.28 7 4" 297.30 324.06 353.23 385.02 8 6" 594.70 648.22 706.56 770.15 9 8" 1,040.70 1,134.36 1,236.45 1,347.73 10 10" 1,886.22 2,055.98 2,241.02 2,442.71 11 12" 2,796.87 3,048.59 3,322.96 3,622.03 VOLUMETRIC CHARGE PER 1,000 GALLONS Customer Type: 12 Bulk $0.52 $0.57 $0.62 $0.68 13 Pressurized 0.69 0.75 0.82 0.89 14 Pressurized and Distributed 1.33 1.45 1.58 1.72 Footnote: [*] Proposed rates to become effective with service rendered on and after October 1st of each fiscal year indicated. ES-11 11.E.1 Packet Pg. 230 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-4 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Summary of Existing and Proposed Miscellaneous Service Charges Line No. Description Existing Proposed Meter and Cross-Connection Control Device Installation Charges: With Service Line Installation 1 3/4" Meter $1,042.00 $1,580.00 2 1" Meter 1,202.00 1,693.00 3 1-1/2" Meter 1,860.00 2,323.00 4 2" Meter 2,273.00 2,677.00 Without Service Line Installation (Drop-In or Hang) 5 3/4" Meter $563.00 $584.00 6 1" Meter 693.00 693.00 7 1-1/2" Meter 1,132.00 1,171.00 8 2" Meter 1,462.00 1,476.00 Meter Installation Charges: With Service Line Installation 9 3/4" Meter Actual time and material cost Actual time and material cost 10 1" Meter Actual time and material cost Actual time and material cost 11 1-1/2" Meter Actual time and material cost Actual time and material cost 12 2" Meter Actual time and material cost Actual time and material cost Without Service Line Installation (Drop-In or Hang) 13 3/4" Meter Actual time and material cost Actual time and material cost 14 1" Meter Actual time and material cost Actual time and material cost 15 1-1/2" Meter Actual time and material cost Actual time and material cost 16 2" Meter Actual time and material cost Actual time and material cost Cross-Connection Control Device Charge - Meter Already Installed: (formerly known as Backflow Device) 17 3/4" Meter Actual time and material cost Actual time and material cost 18 1" Meter Actual time and material cost Actual time and material cost 19 1-1/2" Meter Actual time and material cost Actual time and material cost 20 2" Meter Actual time and material cost Actual time and material cost Equipment (Per Hour Rates): 21 Rehab and Electrician's Truck - (1-3/4 Ton) $24.00 $25.00 22 Crew Truck - (1-1/2 Ton) 23.00 23.00 23 Vactor Truck 85.00 85.00 24 Camera Truck 55.00 57.00 25 Boom Truck 41.00 42.00 26 Large Dump Truck 68.00 81.00 27 Small Dump Truck 49.00 58.00 28 Pumper Truck 85.00 86.00 29 Track Hoe (Big or Small) 18.00 19.00 30 Back Hoe 39.00 44.00 31 Portable Generators 35.00 44.00 32 Portable By-Pass Pump (Small) 19.00 19.00 ES-12 11.E.1 Packet Pg. 231 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-4 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Summary of Existing and Proposed Miscellaneous Service Charges Line No. Description Existing Proposed Equipment (Per Hour Rates) (cont.): 33 Portable By-Pass Pump (Large) $34.00 $35.00 34 Dewatering System 15.00 15.00 35 Trash Pump 9.00 9.00 36 Mud Hog 7.00 7.00 37 Trailer 15.00 17.00 38 Signs, Barricades and/or Traffic Board Actual Cost Actual Cost 39 Road Saw 8.00 8.00 40 Compactor 26.00 27.00 41 Soft Dig Truck 74.00 76.00 42 Portable Lights Actual Cost Actual Cost 43 Bucket Truck 18.00 19.00 44 Pickup Truck - (1/2 Ton) 13.00 13.00 Labor (Per Hour Rates): 45 Utility Operator, Apprentice (formerly Utility Technician) $32.00 $33.00 46 Field Supervisor 40.00 41.00 47 Utility Operator II (formerly Crew Leader) 35.00 37.00 48 Utility Operator, Senior (formerly Senior Crew Leader) 36.00 41.00 49 Utility Operator (formerly Maintenance Specialist) 34.00 35.00 50 Maintenance Worker 27.00 27.00 51 Safety Coordinator 47.00 47.00 52 SCADA Operator 40.00 38.00 53 GIS Technician 39.00 37.00 54 Odor Control Specialist 36.00 37.00 55 Operations Coordinator 37.00 37.00 56 Parts Clerk 34.00 32.00 57 Equipment Operator 31.00 34.00 58 Laboratory Technician 35.00 35.00 59 Industrial Pretreatment Inspector 38.00 38.00 60 Chemist 42.00 43.00 61 Principal Environmental Specialist 51.00 51.00 Miscellaneous Charges: 62 Administration (Per Incident) 5% or $100; whichever is smaller 5% or $100; whichever is smaller 63 Parts Actual Invoice Cost Actual Invoice Cost 64 Sub-contractors Actual Invoice Cost Actual Invoice Cost 65 Right of Way Permits Actual Cost Actual Cost 66 Laboratory Tests (Per Test) 25.00 25.00 67 New Accounts - Change of Ownership 22.00 23.00 68 Service Turn On or Turn Off at Owner's Request 37.00 38.00 69 Meter Re-Read (if different - charge is $0) 33.00 34.00 70 Meter Data Log Analysis 41.00 43.00 ES-13 11.E.1 Packet Pg. 232 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-4 Collier County Water-Sewer District Fiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee Study Summary of Existing and Proposed Miscellaneous Service Charges Line No. Description Existing Proposed Miscellaneous Charges (cont.): Meter Test: 71 Utility Meter Testing Facility $176.00 $181.00 (more than 3% error - charge is $0) 72 Independent Meter Testing Facility 241.00 246.00 (more than 3% error - charge is $0) 73 Meter Lock and Unlock, 1st Event During Calendar Year 55.00 56.00 74 Meter Lock and Unlock, 2nd Event During Calendar Year 83.00 84.00 75 Meter Lock and Unlock, 3rd and Subsequent Events During Calendar Year 110.00 112.00 76 Meter Unlock After Normal Business Hours 68.00 70.00 77 Meter Pull 119.00 120.00 78 Meter Removal Actual time and material cost Actual time and material cost 79 Discontinuance of Service - Meter Removal Actual time and material cost Actual time and material cost 80 Illegal Connection, Unlawful Connection, and Tampering Actual time and material cost, plus consumption*, plus other applicable fees as provided for in Section 2-2044(b) of the Collier County Code of Laws and Ordinances Actual time and material cost, plus consumption*, plus other applicable fees as provided for in Section 2-2044(b) of the Collier County Code of Laws and Ordinances 81 Convenience Fee - Credit Card 0.00 0.00 82 Temporary Meter Account Deposit 1,000.00 1,550.00 83 Duplicate Bill Processing Fee 1.00 1.00 84 Non-Sufficient Funds (NSF) Processing Charge per Florida Statute 832.07: $0 to $50 is a $25 charge; $50.01 to $300 is a $30 charge; over $300 is $40 or 5% of check amount, whichever is greater per Florida Statute 832.07: $0 to $50 is a $25 charge; $50.01 to $300 is a $30 charge; over $300 is $40 or 5% of check amount, whichever is greater 85 Late Payment Penalty 5% of current charges 5% of current charges 86 Removal of Landscaping to Access Utility Assets Actual time and material cost Actual time and material cost 87 Septage Processing Charge/1,000 gallons ** 35.00 35.00 88 Grease Trap Waste Charge/1,000 gallons ** 45.00 45.00 * Consumption charges to be based on meter size, calculated by time connected, or average consumption, or 100,000 gallons ** On an emergency basis only ES-14 11.E.1 Packet Pg. 233 Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsSUMMARY OF REVENUE ADJUSTMENTS ABOVE ADOPTED RATES SURPLUS / (DEFICIENCY) AND CASH BALANCES UNDER PROPOSED RATES ($ millions) Fiscal YearFiscal YearIdentified Revenue Adjustments: 2021 2022 2023 2024 2025 2026 Annual Surplus / (Deficiency): 2021 2022 2023 2024 2025 2026Water System0.00% 4.00% 4.00% 4.00% 2.50% 2.50% Water System($4.18) ($3.46) ($0.52) $0.50 ($0.39) $0.77Wastewater System0.00% 5.00% 5.00% 5.00% 2.50% 2.50% Percent of Rate Revenue -5.6% -4.4% -0.6% 0.6% -0.4% 0.8%IQ Water System0.00% 9.00% 9.00% 9.00% 9.00% 9.00% Wastewater System$9.30 $4.87 $5.66 $9.19 $3.31 $0.44Combined System - All Systems 0.00% 4.65% 4.66% 4.67% 2.70% 2.71% Percent of Rate Revenue 11.0% 5.4% 5.9% 9.0% 3.1% 0.4%Combined System - W/WW Only 0.00% 4.53% 4.53% 4.54% 2.50% 2.50% IQ Water System($0.44) ($0.48) ($0.29) ($0.08) $0.03 ($0.01)Effective Month of Adjustments Oct. Oct. Oct. Oct. Oct. Oct. Percent of Rate Revenue -9.5% -9.4% -5.3% -1.3% 0.5% -0.1%Water System12 12 12 12 12 12 Combined System$4.68 $0.93 $4.84 $9.61 $2.95 $1.20Wastewater System12 12 12 12 12 12 Percent of Rate Revenue 2.9% 0.5% 2.6% 4.9% 1.4% 0.6%IQ Water System12 12 12 12 12 12 Working Capital Cash Balance $49,384 $50,318 $55,162 $64,777 $67,729 $68,931 Water-Sewer District$0$20$40$60$80$100$120$1402021 2022 2023 2024 2025 2026Amount ($ millions)2) Revenue Requirements ‐Wastewater SystemOperating ExpensesNet Debt Service [*]Transfer to Wastewater Capital AccountTransfer to ReservesCapital Funded From RatesProjected Revenue Under Proposed RatesProjected Revenues Under Existing Rates$0$20$40$60$80$100$1202021 2022 2023 2024 2025 2026Amount ($ millions)1) Revenue Requirements ‐Water SystemOperating ExpensesNet Debt Service [*]Transfer to Water Capital AccountTransfer to ReservesCapital Funded From RatesProjected Revenue Under Proposed RatesProjected Revenues Under Existing RatesWater-Sewer DistrictES-1511.E.1Packet Pg. 234Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsWater-Sewer District$0$50$100$150$200$2502021 2022 2023 2024 2025 2026Amount ($ millions)4) Revenue Requirements ‐Combined SystemOperating ExpensesNet Debt Service [*]Transfer to Capital AccountsTransfer to ReservesCapital Funded From RatesProjected Revenue Under Proposed RatesProjected Revenues Under Existing Rates$0$1$2$3$4$5$6$7$82021 2022 2023 2024 2025 2026Amount ($ millions)3) Revenue Requirements ‐IQ Water SystemOperating ExpensesNet Debt Service [*]Transfer to IQ Water Capital AccountTransfer to ReservesCapital Funded From RatesProjected Revenue Under Proposed RatesProjected Revenues Under Existing Rates$0$20$40$60$80$100$120$140$160$1802021 2022 2023 2024 2025 2026Millions5) Ending Cash Balance ‐Combined FundsUnrestricted (Operating and Capital Accounts)Restricted (R&R and Impact Fee Funds)$0$10$20$30$40$50$60$70$802021 2022 2023 2024 2025 2026Millions6) Ending Cash Balance ‐Operating Fund (Fund 408)Ending Cash Balance90 Days of Revenue90 Days of Operating ExpensesES-1611.E.1Packet Pg. 235Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsWater-Sewer District$0$5$10$15$20$25$30$352021 2022 2023 2024 2025 2026Millions7) Ending Cash Balance ‐Water Capital (Fund 412)Ending Cash BalanceMinimum DepositAdditional DepositAnnual Depreciation ‐ Target BalanceCapital Expenditures$0$10$20$30$40$50$60$702021 2022 2023 2024 2025 2026Millions8) Ending Cash Balance ‐Wastewater Capital (Fund 414)Ending Cash BalanceMinimum DepositAdditional DepositAnnual Depreciation ‐ Target BalanceCapital Expenditures$0$1$2$32021 2022 2023 2024 2025 2026Millions9) Ending Cash Balance ‐IQ Water Capital (Fund 414)Ending Cash BalanceNet DepositAnnual Depreciation ‐ Target BalanceCapital Expenditures30.2%26.4%41.8%1.6%10) Capital Improvement Program Funding Sources (Total CIP = $597.0 Million)Wastewater and IQ WaterCapital Account Deposits,Reserves, and Rate RevenueWater Capital AccountDeposits, Reserves, and RateRevenueAdditional DebtOtherES-1711.E.1Packet Pg. 236Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsWater-Sewer District$0$5$10$15$20$25$30$35Millions13) Annual Debt Service PaymentsExisting Senior Lien Bond PaymentsExisting Subordinate Lien Loan PaymentsProposed Debt ServiceTotal Annual Payment$0$50$100$150$200$250$300$350$400$450$500Millions12) Existing and Proposed Debt Outstanding ‐Ending Principal BalanceExisting Senior Lien BondsExisting Subordinate Lien LoansAnticipated / Proposed Debt257%224%265%279%219%209%0%50%100%150%200%250%300%2021 2022 2023 2024 2025 202614) All‐In Debt Service Coverage: Net Revenues and System Development FeesAll‐In Debt Service CoverageTarget Debt Service Coverage (200%)$0$50$100$150$200$250$3002016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Millions11) Historical and Projected Capital SpendingActual SpendNet Forecast SpendPlanned SpendHistorical Average Inflation AdjustedES-1811.E.1Packet Pg. 237Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsWater-Sewer District194%170%206%226%181%177%0%50%100%150%200%250%300%350%400%450%500%2021 2022 2023 2024 2025 202615) All‐In Debt Service Coverage: Net Revenues OnlyAll‐In Debt Service CoverageTarget Debt Service Coverage (200%)27.2%24.6%24.2%27.0%27.0%28.3%0.0%5.0%10.0%15.0%20.0%25.0%30.0%35.0%40.0%45.0%50.0%2021 2022 2023 2024 2025 202616) Net Revenue MarginCalculated Operating RatioFitch Median (42%)39.75%33.17%31.73%42.18%37.27%35.48%0.00%10.00%20.00%30.00%40.00%50.00%60.00%2021 2022 2023 2024 2025 2026Debt to Net Plant InvestmentDebt to Net Plant InvestmentMaximum Target (50%)107.12%93.55%101.35%115.22%97.96%96.12%0.00%20.00%40.00%60.00%80.00%100.00%120.00%140.00%2021 2022 2023 2024 2025 202618) Free Cash Flow to DepreciationFree Cash Flow to DepreciationLower Limit Target (90%)Upper Limit Target (110%)ES-1911.E.1Packet Pg. 238Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) Table ES-5Collier County Water-Sewer DistrictFiscal Year 2021 Water, Wastewater, Irrigation Quality (IQ) Water, and Wholesale Potable Water User Rate and Fee StudyUtility System Financial OverviewManagement Dashboards and Performance MetricsWater-Sewer District0.00%0.50%1.00%1.50%2.00%2.50%3.00%3.50%4.00%4.50%5.00%2021 2022 2023 2024 2025 202619)Single Family Residential Bill AffordabilityMedian Household Income (FY19 ‐ $69,653)50% of Median Household Income (FY19 ‐ $31,099)General Target ‐ 2.0% of MHIUpper Target ‐ 4.5% (EPA)Avg. = $91.83 $0.00$20.00$40.00$60.00$80.00$100.00$120.00$140.0020)Single Family Residential Rate Comparison ‐CombinedMonthly Water and Sewer BillWaterSewer[*] Plans to conduct a rate study or implement a rate revision within the next twelve months.ES-2011.E.1Packet Pg. 239Attachment: Rate Study Letter and Executive Summary (15214 : CCWSD User Rate Study - 2021) 2021 User Rate StudyWater,Wa stewate r,IQ Wate r &Wholesale Potable Wate r BCC Presentation July 13, 2021 Amia Curry Manager Financial & Operational Support Division Public Utilities Depar tment 11.E.2 Packet Pg. 240 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Primary Rate Drivers §CIP outlay to repair, rehab and replace aging infrastructure -$409 million §Naples Park Basin Optimization $52.9M §Wa ter Reclamation Facilities Repairs -$34.2M §North County Water Reuse Facility Headworks -$29.0M §Pa lm River Public Utilities Renewal -$22.7M §Inflationary effects on operating costs §Cost of Clean Water Index 3.71% §Utility parts price increases §2”meters up 59% §¾” meters up 10% §Grip joint PVC pipe up 27% 11.E.2 Packet Pg. 241 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Utility Rate Index Comparison 11.E.2 Packet Pg. 242 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Proposed Rate Adjustments §Operate the utility §Repair, rehab & replace utility infrastructure §Meet user fee debt service obligations §Maintain disciplined rate setting cited in AAA rating 11.E.2 Packet Pg. 243 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate User Rate Comparison Single Family Residential 11.E.2 Packet Pg. 244 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Re commendation That the Board accept the Water, Wastewater, Irrigation Quality Water, and Wholesale Potable Water User Rate and Fee Study and direct the County Manager or his designee to advertise a resolution amending the rate schedules with an effective date of October 1, 2021. 11.E.2 Packet Pg. 245 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Thank you! 11.E.2 Packet Pg. 246 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Rate Study Guidelines User Rates for Potable Water, Wastewater, IQ Water, and Wholesale Potable Water must: §Re cover the operating and maintenance costs of a growing system to provide life sustaining services 24/7/365 in compliance with federal and state regulations §Support critical repair and rehabilitation capital projects identified in the Annual Update Inventory Report §Meet debt service obligations in accordance with bond covenants §Maintain CCWSD’s financial creditworthiness (Fitch rating of AAA since 2016) to ensure favorable terms for future borrowing §Promote conservation of water and IQ resources §Be fair, reasonable, and competitive with those of neighboring utilities 11.E.2 Packet Pg. 247 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Wa ter User Rates 11.E.2 Packet Pg. 248 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Wa stewater User Rates 11.E.2 Packet Pg. 249 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Combined Water -Wa stewater User Rates 11.E.2 Packet Pg. 250 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate IQ Wate r User Rates 11.E.2 Packet Pg. 251 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate IQ Water Revenue Surplus / Deficiency 11.E.2 Packet Pg. 252 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate Wholesale Wate r Rate s 11.E.2 Packet Pg. 253 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate NACWA Cost of Clean Wate r Index (National Association of Clean Water Agencies) Outpaced inflation every year since 2002 11.E.2 Packet Pg. 254 Attachment: User Rate Study 2021 BCC Presentation Final w-Extra Slides (15214 : CCWSD User Rate