2016 Water and Wastewater Participation Fee Study · 2016 Water and Wastewater Participation Fee...

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AMADOR WATER AGENCY

2016 Water and Wastewater Participation Fee Study

REVISED FINAL REPORT

May 11, 2016

AMADOR WATER AGENCY 2016 WATER AND WASTEWATER PARTICIPATION FEE STUDY

THE REED GROUP, INC.

TABLE OF CONTENTS

SUMMARY AND RECOMMENDATIONS.........................................................................................1LEGAL REQUIREMENTS FOR WATER AND WASTEWATER PARTICIPATION FEES .......................3PARTICIPATION FEE METHODOLOGIES .......................................................................................4

System Buy-In Method ............................................................................................................4Incremental Cost Method.........................................................................................................5Combined Methods...................................................................................................................6

CURRENT NEW DEVELOPMENT FEES ..........................................................................................6PROPOSED METHODOLOGY FOR NEW PARTICIPATION FEES .....................................................9WATER AND WASTEWATER PARTICIPATION FEE CALCULATIONS ..........................................10

Value of Existing Facilities ....................................................................................................10Outstanding Long-Term Debt Obligations ...........................................................................11Participation Fee Fund Reserves and Other Capital Reserves ..............................................11Water and Wastewater System Buy-In Participation Fee Calculations................................14Water and Wastewater Participation Fee Schedules .............................................................15

PARTICIPATION FEE ADMINISTRATION AND UPDATES ............................................................18Participation Fee Accounting and Reporting ........................................................................18Annual Inflationary Indexing and Periodic Updates ............................................................18Credits for Participants in AWS CFD#1 ..............................................................................18Credits for Other Fees Paid or Facilities Contributed ...........................................................19Participation Fee Revenue Variability ...................................................................................19

APPENDIX A – GOVERNMENT CODE SECTIONS 66013, 66016, 66022, AND 66023..................20APPENDIX B – FIXED ASSET LISTINGS FOR THE WATER AND WASTEWATER SYSTEMS AS OF

6/30/2015 ...........................................................................................................................23


THE REED GROUP, INC. PAGE 1

WATER AND WASTEWATER PARTICIPATION FEES

SUMMARY AND RECOMMENDATIONS

Participation fees are the one-time fees charged for new service connections to Amador Water Agency’s water and wastewater systems. The fees are intended to reflect the estimated reasonable cost of capacity in the systems and fee revenue is used to help pay for capacity needed in the systems to serve new development. The Agency retained The Reed Group, Inc. to assist with updating water and wastewater participation fees.

This report presents proposed water and wastewater participation fees, and describes the fee methodology and underlying data and assumptions used to calculate the fees.

Current water and wastewater participation fee calculations were last formally updated on 2007, with annual inflationary adjustments to the amount of the fees since then. This report provides updated calculations of the water and wastewater participation fees using a different methodology than that used in 2007 due to a variety of circumstances outlined below. Water and wastewater participation fees have been calculated using the proposed system buy-in methodology. This methodology provides:

• The system buy-in methodology is a common and generally well-accepted methodology for calculating capacity charges.

• The system buy-in methodology generally includes only the cost of existing facilities and excludes the costs of future or planned facilities; therefore, it does not require a formal capital improvement program or rely on planning documents.

• While capacity must be available to accommodate new service connections, the system buy-in methodology does not depend on an assessment of existing capacity availability; it therefore does not require the more detailed capacity analyses required to justify fees using other methodologies.

• Participation fees based on the system buy-in method are a reimbursement for past capital costs. Therefore, the use of the fees is to reimburse the utility for prior investments in facilities. Once reimbursed, the utility is able to spend fee revenue on any capital improvements within the utility. As a result, the accounting for participation fee expenditures is simplified.

Exhibit 1 summarizes the proposed water and wastewater participation fee schedules. The proposed participation fees reflect the estimated reasonable cost of capacity in the water and wastewater systems for various types of new development. Proposed water participation fees are based on the size of the water meter, which indicates the potential demand a customer could place on the water system. Separate water participation fees are proposed for untreated water customers, connections within the service areas of wholesale (resale) customers, and treated water retail customers.



The wastewater participation fee is based on the number of equivalent dwelling units (EDUs) for each new wastewater connection. Single family homes are assigned 1 EDU of capacity. The number of EDUs associated with each new multi-family and non-residential wastewater connection will need to be determined on a case-by-case basis, based on the estimated wastewater flow from each new connection. One EDU is equivalent to 200 gallons per day (gpd) of wastewater flow.

Most proposed water participation fees are less than the current fees, and the proposed wastewater participation fees are higher than the current fees.

The balance of this report includes (1) the statutory requirements for participation fees as well as the participation fee methodology used herein, (2) underlying assumptions and information used in fee calculations, (3) fee calculations and proposed fee schedules, and (4) administrative recommendations including participation fee credits for participants in the Amador Water System Community Facilities District #1 (AWS CFD#1).



LEGAL REQUIREMENTS FOR WATER AND WASTEWATER PARTICIPATION FEES1

The Agency has broad authority to charge users for capital facilities. The limitations of that authority are encompassed by the requirement that capacity charges2 imposed on new development bear a reasonable relationship to the needs created by, and the benefits accruing to that development. California courts have long used that reasonableness standard or nexus test to evaluate the constitutionality of exactions, including water and wastewater capacity charges.

Central to the Agency’s authority to impose capacity charges is Government Code Section 66013. Government Code Section 66013 contains requirements specific to water and wastewater capacity charges, and states: “when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed.” Appendix A, at the end of this report, includes the Government Code Section 66013, and related Code sections.

Capacity charges should also meet the reasonable relationship standard or nexus test mentioned earlier and should reflect consideration of the following criteria, which would likely be considered by a court in evaluating the validity of the fees:

• Need – Capacity charges should only be imposed on development that will need capacity in facilities provided by the Agency.

• Benefit – Improvements to be funded (or costs to be reimbursed) by capacity charges should satisfy service needs related to the development on which the charges are imposed.

• Amount – The amount of the capacity charges should reflect the estimated reasonable cost of providing service capacity and the share of the costs attributable to the service needs of new development.

• Earmarking – Revenue from capacity charges should be segregated from other funds and used solely to pay for the facilities for which the charge was imposed3.

• Timely Expenditure – Revenue from capacity charges should be expended within a reasonable time after it is collected.

1 The Reed Group, Inc. is not a law firm, and the information contained in this section should not be

considered legal advice. Information presented here represents our understanding of the legal framework by which capacity charges are calculated. The Agency should seek the advice of legal counsel regarding the specific statutory requirements for capacity charges.

2 “Participation fee” is the Agency’s term for fees paid by new development to provide capacity in water and wastewater system facilities necessary to accommodate the needs of new development. The terms “connection fee” or “capacity charge” are more typical terms used for this type of fee. This report uses the “capacity charge” when referring generally to this type of fee and “participation fee” when referring specifically to the Agency’s fees.

3 In the case of capacity charges based on the system buy-in method, the use of the fees is to reimburse the utility for prior investments in facilities. Capacity charge revenue can then be used for any capital improvements within the utility. Earmarking is not required with this methodology.



Applying these criteria to the Agency’s situation requires an understanding of how improvement needs are established, how capacity is provided to new development, how costs are estimated and allocated, and how capital improvements are financed and paid for.

PARTICIPATION FEE METHODOLOGIES

There are numerous methods to calculate capacity charges. Each method has varying advantages and disadvantages and no method is universally recognized as the best. The methodology appropriate for any particular utility service is dependent on a number of issues including the availability of planning documents and a defined capital improvement program, the extent to which the utility’s infrastructure is built out, and availability of capacity within the existing utility systems. Any methodology used for calculating capacity charges should be:

• Financially Stable – Capacity charges should reflect the estimated reasonable cost of providing capacity to new development and should be effective in covering the costs of providing such additional capacity.

• Equitable – Capital improvement costs should be allocated on a proportional basis that is reasonably related to the needs that are created and the benefits that are received by new development.

• Administratively Feasible – Capacity charges should be administratively simple and easily explained and accepted by developers and the public.

• Legally Justifiable – Capacity charges must be developed in accordance with California statutes and relevant court decisions.

Within all of the available methodologies there are two primary approaches: the system buy-in methodology and the incremental-cost methodology. Other methodologies are usually some variation or combination of these two methods. The two primary methods are generally described below to illustrate the different perspectives that can be used to determine appropriate fees. In addition, a third (and currently used) method is described which incorporates aspects of both primary methodologies.

System Buy-In Method

The system buy-in method is based on the average investment in the capital facilities by current customers. In short, the system buy-in fee is determined by taking the current value of assets (historical cost escalated to current dollars and adjusted for depreciation) divided by the current number of customers (expressed in equivalent meters or EDUs). By paying capacity charges calculated on this basis new development essentially buys into the existing capital facilities on par with existing users. All customers then share responsibility for new capital improvements. The system buy-in methodology has four distinct advantages:

• The system buy-in methodology is a common and generally well-accepted methodology for calculating capacity charges.

• The system buy-in methodology includes only the cost of existing facilities and excludes the costs of future or planned facilities; therefore, it does not require a formal capital improvement program or rely on planning documents.



• While capacity must be available to accommodate new service connections, the system buy-in methodology does not depend on an assessment of existing capacity availability; it therefore does not require the more detailed capacity analyses required to justify capacity charges using other methodologies.

• Capacity charges based on the system buy-in method are a reimbursement for past capital costs. Therefore, the use of the fees is to reimburse the utility for prior investments in facilities. Once reimbursed, the utility is able to spend fee revenue on any capital improvements within the utility. As a result, detailed accounting of capacity charge expenditures is simplified4.

The system buy-in method is best applied in areas that are largely buildout and with infrastructure largely already in place. It is also appropriate when the cost of providing additional capacity is believed to be similar to the costs incurred in acquiring existing capacity. At times, new development may be required to install facilities (e.g., extend pipelines into new development area) as a condition of service5. This does not preclude or invalidate a system buy-in capacity charge. However, if significant expansion of utility systems is required, and future costs may be significantly different from historical costs, then the system buy-in approach may not be the best approach.

Incremental Cost Method

The incremental cost methodology is a fairly common approach for capacity charges, particularly for utilities experiencing considerable new growth and/or needing to provide new system capacity. The approach is based on the cost of new or planned capital facilities. The cost of growth-related facilities is allocated to the new development to be served by the facilities. Allowances for existing capacity that may also serve new connections are often not made or only included on a limited basis. Under this approach, new customers pay for the incremental investment necessary for system expansion. The incremental approach is most commonly applied when new central or backbone facilities are required to provide capacity for new development.

The incremental cost methodology requires more detailed analyses in order to satisfy nexus requirements. First, the capacity requirements of new development must be defined using service level standards. Second, the amount of capacity provided by new facilities must be determined, and the capacity enhancements required to address existing deficiencies considered. To the extent that existing capacity does not provide the specified level of service to existing development, new facilities must be identified to correct these deficiencies; fees paid by new development cannot be used to correct existing deficiencies. As a result, it is fairly common for only a portion of new capital facility costs to be included in fee calculations.

The incremental cost methodology is simplified when all new infrastructure is required to serve new development areas. In this situation, service level standards are defined, new facilities

4 By accepting fee payments from new development the utility is indicating a willingness and ability to

provide service. Therefore, it is recommended that capacity charge revenues be utilized for capital improvements that enhance service delivery capabilities.

5 The Agency, like other utilities, may require new development to install new facilities to accommodate project-specific needs, as well as to oversize new facilities to accommodate anticipated future needs.



identified, and costs are determined. The cost of facilities is then allocated (or spread) across all new development to be served by the facilities. Units of development must be defined as well as demand factors for different types of development. Capacity charges based on the incremental cost methodology are subject to statutory accounting requirements because fee revenue must be accounted for until specific capital improvements are constructed.

Combined Methods

Some capacity charge approaches combine both existing and planned facilities into fee calculations. This is because new development frequently benefits from both surplus capacity in existing facilities, but also requires new facilities to provide required capacity. Many facilities are oversized when initially constructed for economies of scale and in anticipation of future development. Examples are water supply facilities, treatment plants, transmission pipelines, etc. These major facilities are difficult and more costly to add incrementally. Other facilities, such as distribution pipelines, water storage tanks, and others can be added incrementally as development proceeds.

One of the challenges in using a combined approach for capacity charges is to make certain that new development is not paying for needed capacity in both existing and new facilities. For example, it would be inappropriate to charge new development for capacity in both an existing and a new water treatment plant. It may be appropriate, however, to charge new development for new and existing facilities that are part of a broad system. For example, it may be reasonable to charge new development for proportionate share of costs associated with an existing water distribution system, as well as new distribution facilities that extend into newly developing areas. In this case, new development needs the new facilities but also benefits from the existing distribution system network, which serves to convey water to customers.

CURRENT NEW DEVELOPMENT FEES

New development fees related to water and wastewater services have been adopted over a number of years by the Agency. While participation fee is the fee name used for most water system new development fees, the fees for new wastewater service are currently called a variety of names. The historical context for the Agency’s current new development fees include:

• In August 2001, the Agency adopted a water participation fee schedule for the Central Amador Water Project (CAWP) wholesale service area (Resolution 2001-28).

• In May 2003, the Agency adopted a number of fees and charges to continue those that had been charged by Amador County, when the Agency took over the operation of various water and wastewater systems previously operated by the County (Resolution 2003-14). Fees adopted at that time included special facilities fees and facility expansion fees for both the Lake Camanche water service area, and the Lake Camanche and Martell wastewater service areas. The Lake Camanche wastewater service area has been under a building moratorium in recent years, but the water fees for Lake Camanche and the wastewater fees for the Martell service area still apply.

• In October 2005, the Agency adopted an annexation fee and a supplemental connection fee for parcels annexing or connecting to wastewater facilities in Wastewater Improvement District #1 (WW ID#1) (Resolution 2005-52). The fees are intended to cover certain fixed costs to maintain, in a ready to use state, the wastewater system the



property owner wishes to connect to. WW ID#1 is comprised of Eagles Nest, Surrey Junction, Wildwood, Gayla Manor, Viewpoint, Fairway Pines, Jackson Pines, Pine Grove, and Tiger Creek Estates.

• In December 2005, the Agency adopted new water participation fees for the CAWP-Retail service area. New connections within the CAWP-Retail service area are required to pay both the wholesale CAWP participation fee and the retail CAWP participation fee, as they cover different components of the water system (wholesale covers water supply, raw water transmission, and water treatment and retail covers treated water distribution and storage).

• In October 2007, the Agency adopted the most recent significant revision to participation fees for the Amador Water System (AWS) (Resolution 2007-21). The Agency’s current AWS water participation fees utilize a combined methodology that includes a system buy-in component, and incremental cost components related to capacity in the Amador Transmission Pipeline and future water treatment capacity. Separate fee schedules are provided for untreated water service, connections within wholesale service areas (e.g., City of Jackson), and retail treated water service customers.

• All parcels within La Mel Heights are entitled to water service, and no participation fees are due upon connection to the water system.

Exhibit 2 presents the Agency’s current water and wastewater new development fee schedules. In addition to the water participation fee schedules that are generally based on meter size, the Agency maintains separate participation fee provisions for multi-family development. Water participation fees for a condominium, townhouse, apartment, or similar type of multiple welling units are a percentage of the charge applicable to a customer using a 5/8” meter depending on the number of bedrooms per unit, as indicated below.

3 or more bedrooms 100% 2 bedrooms 90% 1 bedroom 80%

Water participation fees for a manufactured home in a manufactured home park are a percentage of the charge applicable to a customer using a 5/8” meter depending on the number of manufactured homes per acre, as indicated below.

1 to 4 units per acre 100% 5 or 6 units per acre 90% 7 or 8 units per acre 80% 9 or more units per acre 70%

In accordance with adopted procedures, the Agency adjusts the amount of each of its new development fees annually based on changes in the 20-Cities Construction Cost Index, as published by the Engineering News Record.



PROPOSED METHODOLOGY FOR NEW PARTICIPATION FEES

In 2013, the Agency adopted new system-wide water rates for all its water service customers, thereby eliminating most of the distinctions in water rates across the four water service areas (Amador Water System, Central Amador Water Project, Lake Camanche, and Le Mel Heights). In 2014, the Agency similarly developed and implemented system-wide wastewater rates for the eleven separate wastewater service areas. For the same reasons that system-wide water and wastewater rates are appropriate for the Agency, participation fees on a system-wide basis are also appropriate. These reasons include:

• The system-wide approach to rates and fees helps provide financial stability and viability, and helps ensure that the Agency’s financial and service obligations can be met with reduced risk and uncertainty

• Statutory requirements that participation fees reflect the estimated reasonable cost of providing service will be met in a more comprehensive, uniform, and justifiable manner

• The Agency’s rate and fee setting processes will each be streamlined with a single process that is more efficient, cost-effective, and transparent than multiple, duplicative processes

• Rates and fees will each be subject to uniform sets of cost allocation principles, thereby improving equity for customers across service areas

• Customers will benefit from improved financial stability and certainty for the Agency, and improved equity in charges for new services

• Certain administrative and accounting costs will be reduced through simplification and increased consistency in fee structures and administration.

Following discussions with Agency staff, the system buy-in methodology is recommended for the Agency’s water and wastewater participation fees. The system buy-in method provides a reasonable and conservative approach for determining participation fees. Under the system buy-in methodology, the participation fees would be based on the historical cost of water and wastewater system facilities, rather than a combination of historical and future costs. This methodology is commonly used and generally well accepted. It provides a reasonable estimate of the cost of capacity for new development to buy into the utility systems. As a reimbursement for prior investments, participation fees can be applied to any capital improvement costs. Finally, the system buy-in method does not rely upon uncertain future conditions and needs, or on planning documents (e.g., master plans).

In addition, it is recommended that the Agency discontinue the use of all existing new development fees, and replace them with the proposed new water and wastewater participation fees.

In August 2012, the Agency established a Community Facilities District covering certain parcels within the AWS service area (AWS CFD#1) (Resolution 2012-22). In creating the CFD, the Agency also established a special tax to be paid by affected parcels. The special tax provided the financing for (1) a portion of the annual debt service costs on the 2006 Series A AWS Certificates of Participation, which financing the construction of the Amador Transmission Pipeline (ATP), and, optionally, (2) the initial improvements to the AWS Tanner and Ione water treatment plans, which will provide additional treatment plant capacity in order to serve the



properties subject to the special tax (as defined in Ordinance 2012-1), and (3) all incidental expenses incurred by the Agency to determine, levy, and collect the special taxes, as determined by the Agency.

Parcels participating in the AWS CFD#1 may be eligible for credits against the proposed new water participation fees due at the time of new development. This issue is addressed in greater detail later in this report.

WATER AND WASTEWATER PARTICIPATION FEE CALCULATIONS

Water and wastewater participation fee calculations rely on data and information, as of June 30, 2015, obtained from the Agency including:

! Water and wastewater fixed asset records including date of acquisition, historical cost, depreciation service life, and book value of water and wastewater facilities and long-lived assets

! Existing long-term debt used to finance water and wastewater facilities

! Financial information for the utilities identifying reserves specifically set aside for capital improvements

! Customer account data and information on the current customer base for both the water and wastewater systems.

Specific components of the participation fee calculations are described below.

Value of Existing Facilities

The first step to calculating participation fees is to estimate the value of the existing water and wastewater system facilities. This is accomplished with the use of the Agency’s fixed asset records. The value of the existing facilities can be determined using a variety of methods. However, the most common, and the one we recommend, is depreciated replacement cost.

The Agency’s fixed asset records provide data for water and wastewater assets including historical cost, date of acquisition, and accounting service life. This information is used for determining annual depreciation of utility assets. The depreciated replacement cost of these assets is determined by taking the historical cost of each asset escalating to a current value (replacement cost) using the Engineering News Record’s 20-Cities Construction Cost Index (20-Cities CCI) and depreciating this value using the age and expected service life. The same result is obtained by escalating the book value of each asset to current value using the 20-Cities CCI. This calculation is performed for each asset item. Costs have been escalated to April 2016 using a 20-Cities CCI value of 10,280.

The Agency’s fixed asset records include about 1,300 individual assets within the water and wastewater systems. These include many fully depreciated items that remain in service. Fully depreciated items have no value in the participation fee calculations even though they obviously still have value since they are still in active service. In this way, the proposed participation fee analysis is somewhat conservative.



Exhibits 3 and 4 summarize the valuation of existing water and wastewater system assets as of June 30, 2015. The valuation summary includes original cost, net book value, replacement cost, and depreciated replacement cost. The last column, depreciated replacement cost, is used in participation fee calculations. Appendix B includes a listing of the water, wastewater, and subregional system fixed assets summarized in Exhibits 3 and 4.

In September 2006, the Agency acquired additional capacity in the City of Sutter Creek’s wastewater treatment plant. This contracted capacity was acquired at a cost of $319,737. Because the Agency does not own the treatment facility, it is not included in the Agency’s fixed asset records. Nevertheless, for participation fee purposes, it is reasonable to include the value of this contracted capacity in the calculation of the wastewater participation fees.

Outstanding Long-Term Debt Obligations

The cost of acquiring and constructing water and wastewater facilities should also include the cost of long-term debt financing. Both issuance and interest costs associated with financing capital facilities are legitimate costs of the facilities, and are appropriately included in participation fee calculations.

Long-term debt has been used to finance significant portions of the water system, and to a lesser extent the wastewater system. For purposes of participation fee calculations, historical interest payments from currently outstanding debt issues are incorporated into the participation fee calculation. Debt service payment information on debt that is now retired is not readily available, and has been excluded from participation fee calculations. Debt issuance costs have also been excluded due to unavailability. The exclusion issuance and interest payments on retired debt, as well as the exclusion of issuance costs on outstanding debt, is not likely to be significant, and makes the fee calculation a bit conservative.

Exhibit 5 summarizes the outstanding principle and cumulative past interest payments on existing long-term debt obligations for the water and wastewater systems, as of June 30, 2015. The Agency has established a number of internal loans for the water and wastewater systems. Three internal wastewater loans have been included in the debt listed in Exhibit 5. These three internal loans were used to finance wastewater system improvements (rather to cover operating and maintenance costs), and are appropriately included in participation fee calculations.

While past interest payments are added to the valuation of the water and wastewater systems, outstanding principal on long-term debt is deducted from the valuation of the water and wastewater systems. In effect, this represents the portion of the existing utility systems yet to be fully acquired.

Participation Fee Fund Reserves and Other Capital Reserves

Moneys held within water and wastewater utilities and earmarked for future capital improvements can be added to the system valuation. At the end of each fiscal year, the Agency prepares a Section 66013 report that, among other things, summarizes the fiscal year end cash and receivable balances in existing participation fee reserve funds. These monies are reserved for future capital improvement costs or for debt service payments on capital facilities. Therefore, it is appropriate to add these amounts to the water and wastewater system valuations, respectively.



Normally, any funds held in capital replacement reserves would also be added to the water and wastewater system valuation, if the reserves are specifically earmarked for water and wastewater system improvements. However, due to financial constraints, there are effectively no water system capital replacement reserves at the present time, and only $16,251 in wastewater system capital reserves. At the end of FY 14-15, however, about $1.34 million remained in unexpended funds from the USDA loan for the Gravity Supply Line project. This amount represents the difference between the GSL construction cost already included in the fixed asset records (primarily as work in progress) and the total financing available from the USDA (grant and loan). This remaining GSL project fund has been added to the water system valuation for the participation fee calculation.

Water and Wastewater System Buy-In Participation Fee Calculations

Exhibits 3 and 4, referenced previously, summarize the water and wastewater system buy-in participation fee calculations. The calculations are based on the information described in the previous pages and include present values of existing facilities, financing costs, and capital fund reserves, as well as the deduction for outstanding principal on long-term debt. In summary, the water and wastewater system valuations are approximately as follows:

Water system $96,100,000

Wastewater system $13,200,000



Utility system valuations are then divided by the existing customer base, expressed as 5/8” equivalent meters for the water system, and as equivalent dwelling units (EDUs) for the wastewater system. These current system demands were derived as follows.

• Water System – The Agency currently serves about 6,900 water service connections in its four service areas. These connections include wholesale water service to entities in both the AWS and CAWP service areas. The customer base includes about 11,990 equivalent 5/8” meters. This number incorporates the estimated number of retail service connections within the service areas of entities receiving wholesale water service from the Agency. Three water participation fees are proposed, including fees for untreated water service, wholesale treated water service6, and retail treated water service. The number of 5/8” equivalent meters receiving untreated water service is about 825. The number of 5/8” equivalent meters receiving treated water through entities receiving wholesale water service from the Agency is about 2,806. The number of 5/8” equivalent meters receiving retail treated water service from the Agency is about 8,359.

• Wastewater System – The Agency serves more than 800 wastewater service connections in three primary service areas. This customer base includes about 1,409 EDUs.

The system buy-in water and wastewater participation fees shown in the bottom-right portion of Exhibits 3 and 4 were determined by dividing the total system valuations by the current customer based (expressed in 5/8” equivalent meters or EDUs), resulting in a buy-in fee for each new service connection. The wholesale treated water participation fee and the untreated water service participation fee both exclude portions of the water system valuation not relevant to the service being provided. More specifically, the wholesale participation fee excludes water system component valuation associated with retail treated water distribution, and the untreated water participation fee excludes water system component valuation associated with retail treated water distribution as well as water treatment.

Water and Wastewater Participation Fee Schedules

Water and wastewater participation fee schedules are presented in Exhibit 6. The structures of the fee schedules are the same as the current fee structures, for both water and wastewater.

Water Participation Fee Schedule

For the most part, the water participation fee schedules are based on the size of the water meter. However, it is recommended that the Agency continue to use existing procedures for determining participation fees for multi-family development as well as manufactured homes in a manufactured home park, as specified below.

Participation fees for a condominium, townhouse, apartment, or similar type of multiple dwelling units are determined as a percentage of the charge applicable to a customer using a 5/8” meter, depending on the number of bedrooms per unit, as indicated below.

3 or more bedrooms 100% 2 bedrooms 90% 1 bedroom 80%

6 Fees in this category would be paid in conjunction with new water service connections within the

service areas of entities receiving wholesale water service from the Agency.



Water participation fees for a manufactured home in a manufactured home park are determined as a percentage of the charge applicable to a customer using a 5/8” meter, depending on the number of manufactured homes per acre, as indicated below.

1 to 4 units per acre 100% 5 or 6 units per acre 90% 7 or 8 units per acre 80% 9 or more units per acre 70%

Wastewater Participation Fee Schedule

The proposed wastewater participation fee schedule is based on the number of single family dwelling units, or equivalent dwelling units, associated with the new development project. The Agency should continue to utilize a wastewater demand factor of 200 gpd per EDU when determining the number of EDUs represented by a development project.

Changes in the Amounts for Participation Fees

Exhibit 7 summarizes the percentage change with the proposed participation fees, relative to the current fees, in the base fee amounts for the most common situations. In some cases, historical entitlements to capacity (through prior fees or actions) need to be considered in determining the appropriate fee under the new participation fee structure.



PARTICIPATION FEE ADMINISTRATION AND UPDATES

A number of issues related to participation fee accounting and administration are addressed below.

Participation Fee Accounting and Reporting

While not reviewed in detail, we believe that the Agency follows required steps for accounting for participation fee revenues and expenditures. For reference, Appendix A, at the end of this report, includes statutory requirements for accounting for capacity charges.

Participation fee fund balances accumulated up until new fees begin to be collected should be expended in the manner and for the purposes in which they were imposed. However, under the proposed system-wide system buy-in participation fees, new fee revenue can be expended for any capital improvement project purpose, including debt service. Segregation of revenues only need be maintained between the water and wastewater revenues and expenditures.

Because the use of participation fee revenues is to reimburse the Agency for prior investments in water and wastewater system capacity, it is not necessary to track or account for the specific project expenditures paid by participation fees.

Annual Inflationary Indexing and Periodic Updates

It is recommended that the Agency continue to annually adjust the participation fees for the affects of inflation using the Engineering News Record’s 20-Cities CCI (20-Cities CCI). The participation fees presented herein have been indexed to a 20-Cities CCI value of 10,280 (April 2016). The 20-Cities CCI is a broadly accepted construction cost index that attempts to reflect the monthly changes in general construction costs. Adjusting participation fees annually using this index helps the Agency maintain fees commensurate with inflationary cost changes between periodic comprehensive updates.

It is recommended that the Agency formally update participation fee calculations at least once every three to five years. Fixed asset records, debt obligations, capital replacement reserves, and the customer base all change over time and periodically updating the calculations will help ensure that new development continues to pay a reasonable and proportionate share of water and wastewater system costs.

Credits for Participants in AWS CFD#1

Property owners of parcels participating in AWS CFD#1 should still be subject to the Agency’s participation fees. However, a credit should be given for the special taxes paid, and to be paid, associated with each parcel. The entire and actual special tax attributable to a parcel (for the ATP and water treatment costs, if applicable) should be credited against the entire and actual water participation fees due related to development on that parcel. In no event should the credit exceed the amount of the water participation fees due.

As an example, a parcel located in the Agency’s retail service area, participating in the AWS CFD#1 with 1 EDU (e.g., one single family home with a 5/8” meter planned), and paying a special tax for both the ATP and water treatment costs, would pay a total of $3,050.75 in special taxes over the life of the CFD. In this situation the water participation fee of $9,381 would be reduced by $3,050.75 to $6,330.25.



Credits for Other Fees Paid or Facilities Contributed

As noted previously in the presentation of current new development fees, the history of the Agency acquiring water and wastewater service areas from the County resulted in also acquiring pre-existing fee structures and/or service commitments. In some cases, property owners may have already paid certain fees for water or wastewater system capacity, or may have provided facilities in advance of connecting to the water or wastewater systems. To the extent that any property requesting water or wastewater service has already paid a fee(s) for system capacity or contributed facilities for future service the amount of the fees paid or the historic value of the facilities contributed should be credited against the new participation fees proposed in this report. Two examples are particularly noteworthy.

• Existing parcels in the CAWP water service area are effectively entitled to 1 EDU of wholesale service capacity. Under the current participation fee structure, these parcels would be subject to the current retail fee, but not the wholesale fee (these fees are additive under the current fee structure). Under the proposed participation fee structure, existing parcels should pay the difference between the retail fee and the wholesale fee (retail fee includes transmission and treatment facilities) to recognize the entitlement. Parcels developing beyond 1 EDU, or newly created or annexed parcels, would be subject to the full retail participation fee.

• The existing fee structure in the Lake Camanche water service area includes a basic participation fee when connecting to the water system. Newly created or annexed parcels are currently subject to an equalization fee. The difference in these fee amounts represents the value of the capacity entitlement already provided to existing parcels. Under the new fee structure, it would be appropriate to recognize this value. Therefore, under the new participation fee structure, existing parcels in the Lake Camanche water service area should pay the new retail participation fee, less a credit of $4,365 equal to the difference between the current equalization fee and current basic participation fee, or a net $5,016 rather than $9,381. In addition, this fee credit of $4,365 should be adjusted annually for inflation in the same manner as the participation fees using the 20-cities CCI.

Participation Fee Revenue Variability

Finally, annual participation fee revenues are subject to the fluctuations in the pace of new development. Participation fees are primarily a means of equitably assigning costs of capacity to new development. However, they are often also used as a source of capital improvement revenue. Caution should be exercised when relying upon participation fee revenue as a predictable revenue source. In addition, while participation fee revenue can be used to make debt service payments, relying on the revenue for debt payments is risky.



APPENDIX A – GOVERNMENT CODE SECTIONS 66013, 66016, 66022, AND 66023

66013. (a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue.

(b) As used in this section:

(1) "Sewer connection" means the connection of a structure or project to a public sewer system.

(2) "Water connection" means the connection of a structure or project to a public water system, as defined in subdivision (f) of Section 116275 of the Health and Safety Code.

(3) "Capacity charge" means a charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged.

(4) "Local agency" means a local agency as defined in Section 66000.

(5) "Fee" means a fee for the physical facilities necessary to make a water connection or sewer connection, including, but not limited to, meters, meter boxes, and pipelines from the structure or project to a water distribution line or sewer main, and that does not exceed the estimated reasonable cost of labor and materials for installation of those facilities.

(c) A local agency receiving payment of a charge as specified in paragraph (3) of subdivision (b) shall deposit it in a separate capital facilities fund with other charges received, and account for the charges in a manner to avoid any commingling with other moneys of the local agency, except for investments, and shall expend those charges solely for the purposes for which the charges were collected.

Any interest income earned from the investment of moneys in the capital facilities fund shall be deposited in that fund.

(d) For a fund established pursuant to subdivision (c), a local agency shall make available to the public, within 180 days after the last day of each fiscal year, the following information for that fiscal year:

(1) A description of the charges deposited in the fund.

(2) The beginning and ending balance of the fund and the interest earned from investment of moneys in the fund.

(3) The amount of charges collected in that fiscal year.

(4) An identification of all of the following:

(A) Each public improvement on which charges were expended and the amount of the expenditure for each improvement, including the percentage of the total cost of the public improvement that was funded with those charges if more than one source of funding was used.

(B) Each public improvement on which charges were expended that was completed during that fiscal year.

(C) Each public improvement that is anticipated to be undertaken in the following fiscal year.

(5) A description of each interfund transfer or loan made from the capital facilities fund. The information provided, in the case of an interfund transfer, shall identify the public improvements on which the transferred moneys are, or will be, expended. The information, in the case of an interfund loan, shall include the date on which the loan will be repaid, and the rate of interest that the fund will receive on the loan.

(e) The information required pursuant to subdivision (d) may be included in the local agency's annual financial report.

(f) The provisions of subdivisions (c) and (d) shall not apply to any of the following:



(1) Moneys received to construct public facilities pursuant to a contract between a local agency and a person or entity, including, but not limited to, a reimbursement agreement pursuant to Section 66003.

(2) Charges that are used to pay existing debt service or which are subject to a contract with a trustee for bondholders that requires a different accounting of the charges, or charges that are used to reimburse the local agency or to reimburse a person or entity who advanced funds under a reimbursement agreement or contract for facilities in existence at the time the charges are collected.

(3) Charges collected on or before December 31, 1998.

(g) Any judicial action or proceeding to attack, review, set aside, void, or annul the ordinance, resolution, or motion imposing a fee or capacity charge subject to this section shall be brought pursuant to Section 66022.

(h) Fees and charges subject to this section are not subject to the provisions of Chapter 5 (commencing with Section 66000), but are subject to the provisions of Sections 66016, 66022, and 66023.

(i) The provisions of subdivisions(c) and (d) shall only apply to capacity charges levied pursuant to this section.

66016. (a) Prior to levying a new fee or service charge, or prior to approving an increase in an existing fee or service charge, a local agency shall hold at least one open and public meeting, at which oral or written presentations can be made, as part of a regularly scheduled meeting. Notice of the time and place of the meeting, including a general explanation of the matter to be considered, and a statement that the data required by this section is available, shall be mailed at least 14 days prior to the meeting to any interested party who files a written request with the local agency for mailed notice of the meeting on new or increased fees or service charges. Any written request for mailed notices shall be valid for one year from the date on which it is filed unless a renewal request is filed. Renewal requests for mailed notices shall be filed on or before April 1 of each year. The legislative body may establish a reasonable annual charge for sending notices based on the estimated cost of providing the service. At least 10 days prior to the meeting, the local agency shall make available to the public data indicating the amount of cost, or estimated cost, required to provide the service for which the fee or service charge is levied and the revenue sources anticipated to provide the service, including General Fund revenues. Unless there has been voter approval, as prescribed by Section 66013 or 66014, no local agency shall levy a new fee or service charge or increase an existing fee or service charge to an amount which exceeds the estimated amount required to provide the service for which the fee or service charge is levied. If, however, the fees or service charges create revenues in excess of actual cost, those revenues shall be used to reduce the fee or service charge creating the excess.

(b) Any action by a local agency to levy a new fee or service charge or to approve an increase in an existing fee or service charge shall be taken only by ordinance or resolution. The legislative body of a local agency shall not delegate the authority to adopt a new fee or service charge, or to increase a fee or service charge.

(c) Any costs incurred by a local agency in conducting the meeting or meetings required pursuant to subdivision (a) may be recovered from fees charged for the services which were the subject of the meeting.

(d) This section shall apply only to fees and charges as described in Sections 51287, 56383, 57004, 65104, 65456, 65863.7, 65909.5, 66013, 66014, and 66451.2 of this code, Sections 17951, 19132.3, and 19852 of the Health and Safety Code, Section 41901 of the Public Resources Code, and Section 21671.5 of the Public Utilities Code.

(e) Any judicial action or proceeding to attack, review, set aside, void, or annul the ordinance, resolution, or motion levying a fee or service charge subject to this section shall be brought pursuant to Section 66022.

66022. (a) Any judicial action or proceeding to attack, review, set aside, void, or annul an ordinance, resolution, or motion adopting a new fee or service charge, or modifying or amending an existing fee or service charge, adopted by a local agency, as defined in Section 66000, shall be commenced within 120 days of the effective date of the ordinance, resolution, or motion.

If an ordinance, resolution, or motion provides for an automatic adjustment in a fee or service charge, and the automatic adjustment results in an increase in the amount of a fee or service charge, any action or proceeding to attack, review, set aside, void, or annul the increase shall be commenced within 120 days of the effective date of the increase.



(b) Any action by a local agency or interested person under this section shall be brought pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.

(c) This section shall apply only to fees, capacity charges, and service charges described in and subject to Sections 66013 and 66014.

66023. (a) Any person may request an audit in order to determine whether any fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of any product or service provided by the local agency. If a person makes that request, the legislative body of the local agency may retain an independent auditor to conduct an audit to determine whether the fee or charge is reasonable.

(b) Any costs incurred by a local agency in having an audit conducted by an independent auditor pursuant to subdivision (a) may be recovered from the person who requests the audit.

(c) Any audit conducted by an independent auditor to determine whether a fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of providing the product or service shall conform to generally accepted auditing standards.

(d) The procedures specified in this section shall be alternative and in addition to those specified in Section 54985.

(e) The Legislature finds and declares that oversight of local agency fees is a matter of statewide interest and concern. It is, therefore, the intent of the Legislature that this chapter shall supersede all conflicting local laws and shall apply in charter cities.

(f) This section shall not be construed as granting any additional authority to any local agency to levy any fee or charge which is not otherwise authorized by another provision of law, nor shall its provisions be construed as granting authority to any local agency to levy a new fee or charge when other provisions of law specifically prohibit the levy of a fee or charge.



APPENDIX B – FIXED ASSET LISTINGS FOR THE WATER AND WASTEWATER SYSTEMS

AS OF 6/30/2015

TheReedGroup,Inc.

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TM

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0169

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TM

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TTanner

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TN

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pute

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4426

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GEN

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GEN

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GEN

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low

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GEN

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TG

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TAir M

onitor

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icro

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p P

lus

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ERAL P

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p P

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ERAL P

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pute

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ERAL P

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TG

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TIn

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am

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9618

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ERAL P

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ERAL P

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TD

ell V

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TM

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6/3

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ine P

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11

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gle

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TFork

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80

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GEN

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TFax M

achin

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$

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ow

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33

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achin

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1,1

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TG

ps S

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ms S

oft

ware

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ITY P

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ruck

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5752

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43

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TChain

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tihl

6/3

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8758

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ell U

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ell 5

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ot

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r Tra

iler

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010,5

96

$

-$

17,5

10

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-$

GEN

ERAL P

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TPoly

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tion

6/3

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7809

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44

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TN

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TU

tility

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cks

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GEN

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ell 4

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ide P

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nit 1

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nit

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ell P

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p C

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ocket

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6/3

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9890

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1,0

68

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TH

p 2

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et

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arg

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att

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620

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9104

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ell P

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TChair

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esig

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od

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278

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TM

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ipe C

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pute

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pute

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$

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$

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pute

r Com

ponents

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592

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$

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TVehic

le P

urc

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ell P

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Safe

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Com

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For

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PageB-11

Exh

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Am

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TM

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TH

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6/3

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ITY P

LAN

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tility

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TRAN

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TCastle O

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TD

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6/3

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6/3

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6/3

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TG

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ne R

aw

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TRAN

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TRAN

SM

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ISSIO

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TCla

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TRAN

SM

ISSIO

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DIS

T1875 L

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TRAN

SM

ISSIO

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T150000 G

al Ste

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TRAN

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T60000 G

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TTank

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TRAN

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TTank

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TRAN

SM

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TM

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TRAN

SM

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TW

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TRAN

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ISSIO

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ISSIO

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DIS

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TRAN

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ISSIO

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40,0

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330,0

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71

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TRAN

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ISSIO

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DIS

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ransf -

160,0

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3120,0

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TRAN

SM

ISSIO

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DIS

TCsa T

ransf -

100,0

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al W

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9/2

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TRAN

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158,0

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TRAN

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6/3

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436

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TRAN

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TRAN

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79

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TRAN

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TRAN

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TRAN

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T10"

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95,4

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TRAN

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TRAN

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TRAN

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TM

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TM

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TRAN

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Mlx

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TRAN

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TBlo

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6/3

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46,0

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55

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TRAN

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TM

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69

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42

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251,7

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om

pute

rs6/3

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714,0

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38

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TM

esh E

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76,4

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6/3

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ell D

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erv

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$

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31

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719,3

07

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739,7

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TRAN

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6/3

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18,0

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ment

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TRAN

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TRAN

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TG

enera

l Pla

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57

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spect

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TG

ard

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814,3

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TRAN

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UTIL

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6/3

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025,7

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$

8,9

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$

55,8

35

$

19,5

40

$

TRAN

SM

ISSIO

N &

DIS

TLem

ke H

ydra

nt

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6/3

0/0

425,7

06

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83

$

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41

$

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$

GEN

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LAN

TG

enera

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nt

6/3

0/9

128,9

74

$

10,8

66

$

61,6

02

$

23,1

03

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SO

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6/3

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$

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16

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SO

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6/3

0/0

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00

$

4,2

45

$

7,3

17

$

5,0

91

$

TRAN

SM

ISSIO

N &

DIS

TRid

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ood A

cre

s L

oop

6/3

0/0

629,8

28

$

23,0

55

$

39,5

60

$

30,5

77

$

GEN

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LAN

TG

enera

l Pla

nt

6/3

0/9

230,1

16

$

12,0

47

$

62,1

04

$

24,8

42

$

TRAN

SM

ISSIO

N &

DIS

TG

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s S

ew

er

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6/3

0/0

95,1

77

$

3,6

03

$

6,2

10

$

4,3

21

$

TRAN

SM

ISSIO

N &

DIS

TTra

nm

issio

n &

Dis

trib

ution P

roje

cts

6/3

0/9

830,1

86

$

17,2

94

$

52,4

17

$

30,0

30

$

TRAN

SM

ISSIO

N &

DIS

TW

icklo

w W

ay S

ubdiv

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n6/3

0/0

95,5

61

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4,2

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$

6,6

71

$

5,0

47

$

TRAN

SM

ISSIO

N &

DIS

TSew

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Lin

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& H

wy 4

96/3

0/0

939,3

92

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13,7

87

$

47,2

52

$

16,5

38

$

TRAN

SM

ISSIO

N &

DIS

TW

w-S

pare

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nd M

oto

r Redundancy

6/3

0/0

916,0

88

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-$

19,2

97

$

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TRAN

SM

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N &

DIS

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er

Pip

e -

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96/3

0/0

962,7

09

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79

$

75,2

21

$

5,3

73

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

(Pio

neer)

6/3

0/8

730,2

41

$

8,3

17

$

70,5

57

$

19,4

04

$

GEN

ERAL P

LAN

TW

onderw

are

Soft

ware

6/3

0/0

975,9

67

$

-$

91,1

24

$

-$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

430,9

91

$

13,9

46

$

58,9

09

$

26,5

09

$

TRAN

SM

ISSIO

N &

DIS

TAllen R

anch R

oad

6/3

0/9

831,6

36

$

18,1

91

$

54,9

35

$

31,5

88

$

TREATM

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LAN

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ent

Pla

nt

(Pio

neer)

6/3

0/8

732,3

27

$

8,8

90

$

75,4

24

$

20,7

42

$

GEN

ERAL P

LAN

TBuildin

g6/3

0/8

832,4

67

$

9,7

40

$

73,8

57

$

22,1

56

$

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LAN

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Acquis

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n6/3

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332,5

95

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32,5

95

$

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56

$

50,0

56

$

TRAN

SM

ISSIO

N &

DIS

TTra

nsm

issio

n &

Dis

trib

ution

6/3

0/0

333,1

38

$

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27

$

50,8

90

$

35,5

17

$

TRAN

SM

ISSIO

N &

DIS

TM

ete

rs6/3

0/0

033,1

94

$

20,7

46

$

54,8

52

$

34,2

83

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

733,5

70

$

18,3

93

$

59,2

33

$

32,4

55

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

234,4

90

$

13,7

97

$

71,1

25

$

28,4

52

$

TRAN

SM

ISSIO

N &

DIS

TW

ildw

ood W

dr

Imple

menta

tion

6/3

0/0

434,7

88

$

25,1

49

$

50,2

63

$

36,3

36

$

GEN

ERAL P

LAN

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For

Second F

loor

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ldg

6/3

0/0

945,8

53

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75

$

55,0

02

$

3,9

29

$

UTIL

ITY P

LAN

TM

ace M

eadow

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p S

tation -

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erv

6/3

0/8

635,0

36

$

8,7

59

$

83,8

57

$

20,9

63

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

6/3

0/9

535,2

31

$

16,7

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$

66,1

98

$

31,4

43

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TRAN

SM

ISSIO

N &

DIS

TCastle O

aks V

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6/3

0/0

935,4

41

$

30,0

51

$

42,5

12

$

36,0

47

$

TRAN

SM

ISSIO

N &

DIS

TCsa I

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Corr

ections

6/3

0/0

636,1

11

$

27,9

11

$

47,8

94

$

37,0

18

$

TRAN

SM

ISSIO

N &

DIS

TM

ahoney M

ill Road

1/1

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40,5

23

$

26,8

46

$

63,7

15

$

42,2

11

$

SO

URCE O

F S

UPPLY

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anche W

ell

6/3

0/0

642,0

45

$

32,4

97

$

55,7

63

$

43,1

00

$

TRAN

SM

ISSIO

N &

DIS

TCastle O

aks/I

one T

ransm

issio

n L

ine

6/3

0/0

943,4

57

$

36,8

48

$

52,1

27

$

44,2

00

$

TRAN

SM

ISSIO

N &

DIS

TM

ete

rs6/3

0/9

944,6

28

$

26,7

77

$

75,7

18

$

45,4

31

$

GEN

ERAL P

LAN

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0/8

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42

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93

$

101,5

53

$

30,4

66

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UTIL

ITY P

LAN

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nt

- Contr

ibute

d6/3

0/8

745,0

00

$

12,3

75

$

104,9

93

$

28,8

73

$

UTIL

ITY P

LAN

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r M

edia

6/3

0/9

445,3

67

$

20,4

15

$

86,2

37

$

38,8

07

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

346,5

59

$

19,7

87

$

91,8

65

$

39,0

42

$

TRAN

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N &

DIS

TAm

erican L

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n W

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r M

ain

6/3

0/0

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27

$

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91

$

62,1

05

$

48,1

31

$

TRAN

SM

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DIS

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nt

Repla

cem

ents

6/3

0/0

746,9

38

$

37,4

52

$

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72

$

48,3

31

$

TRAN

SM

ISSIO

N &

DIS

TCanal Im

pro

vem

ent

- Kasl

6/3

0/0

147,5

35

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99

$

77,0

39

$

49,9

15

$

GEN

ERAL P

LAN

TBuildin

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0/8

848,7

00

$

14,6

10

$

110,7

85

$

33,2

35

$

TRAN

SM

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N &

DIS

T1625 L

f 6"

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ate

r Lin

e9/2

5/0

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00

$

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04

$

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49

$

52,9

88

$

UTIL

ITY P

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nt

6/3

0/9

649,9

82

$

24,9

90

$

91,4

25

$

45,7

10

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ent

6/3

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37

$

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23

$

52,2

11

$

TRAN

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N &

DIS

TAm

ador

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6/3

0/9

950,2

22

$

30,1

33

$

85,2

09

$

51,1

25

$

TRAN

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DIS

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tes U

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350,9

22

$

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39

$

78,2

01

$

54,5

78

$

TRAN

SM

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N &

DIS

TG

re M

anagem

ent

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ice M

lx6/3

0/0

951,3

23

$

43,5

17

$

61,5

63

$

52,2

00

$

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LAN

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pm

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6/3

0/9

852,2

99

$

32,6

87

$

90,8

16

$

56,7

60

$

TRAN

SM

ISSIO

N &

DIS

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torm

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in6/3

0/0

454,3

61

$

39,2

98

$

78,5

42

$

56,7

79

$

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LAN

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nt

6/3

0/9

755,2

73

$

30,2

85

$

97,5

29

$

53,4

38

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

555,8

49

$

26,5

29

$

104,9

40

$

49,8

48

$

TREATM

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LAN

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Pla

nt

6/3

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755,8

56

$

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05

$

98,5

58

$

54,0

03

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

155,9

16

$

9,1

56

$

118,8

85

$

19,4

68

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

6/3

0/8

858,5

59

$

17,5

68

$

133,2

12

$

39,9

64

$

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7/1

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82

$

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$

66,6

23

$

59,9

61

$

GEN

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LAN

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llation

6/3

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97,6

77

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$

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$

658

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TRAN

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DIS

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sa R

idge -

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6/3

0/0

359,9

16

$

41,8

17

$

92,0

13

$

64,2

17

$

TRAN

SM

ISSIO

N &

DIS

TIo

ne D

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ibution I

mpro

v -

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6/3

0/0

760,1

93

$

48,0

29

$

77,6

77

$

61,9

80

$

GEN

ERAL P

LAN

TD

ell P

ow

ere

dge R

710 W

ith C

hassis

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nsta

llation

6/3

0/0

96,3

70

$

455

$

7,6

41

$

546

$

TREATM

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T P

LAN

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ell B

aff

les

6/3

0/0

461,7

46

$

44,6

37

$

89,2

12

$

64,4

93

$

TRAN

SM

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DIS

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om

m L

eachfield

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62,8

01

$

56,5

21

$

71,1

79

$

64,0

61

$

GEN

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LAN

TD

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/Chassis

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6/3

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96,3

70

$

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$

7,6

41

$

546

$

TREATM

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T P

LAN

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n6/3

0/0

163,1

42

$

40,9

11

$

102,3

33

$

66,3

03

$

TRAN

SM

ISSIO

N &

DIS

TFairw

ay P

ines U

nit 1

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71

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53,7

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$

76,0

16

$

64,4

55

$

GEN

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LAN

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sta

tion P

roii 8

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as R

ack M

ount

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95,6

55

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$

6,7

83

$

485

$

SO

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ank

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664,9

70

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50,2

16

$

86,1

68

$

66,6

01

$

GEN

ERAL P

LAN

TG

enera

l Pla

nt

6/3

0/9

065,5

76

$

22,9

52

$

142,4

59

$

49,8

62

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

6/3

0/8

766,1

65

$

18,1

96

$

154,3

74

$

42,4

54

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

6/3

0/8

768,9

70

$

18,9

67

$

160,9

19

$

44,2

53

$

TRAN

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DIS

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ibute

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115,6

72

$

72,2

95

$

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23

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19,3

65

$

164,3

09

$

45,1

82

$

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6/3

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57

$

85,6

69

$

72,6

40

$

TRAN

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DIS

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rand E

sta

tes -

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d C

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6/3

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571,5

50

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53,5

13

$

98,7

82

$

73,8

81

$

TRAN

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DIS

TM

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r Lin

e R

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cem

ent

9/2

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80

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52,9

39

$

115,4

54

$

81,2

99

$

UTIL

ITY P

LAN

TU

tility

Pla

nt

6/3

0/8

979,1

75

$

25,6

24

$

176,3

62

$

57,0

79

$

TRAN

SM

ISSIO

N &

DIS

TJa

ckson T

reate

d W

ate

r Serv

ice

6/3

0/9

985,3

36

$

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$

144,7

85

$

86,8

71

$

TREATM

EN

T P

LAN

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p S

cada

6/3

0/0

491,3

70

$

66,0

53

$

132,0

14

$

95,4

35

$

TRAN

SM

ISSIO

N &

DIS

TAm

ador

County

Hhs B

uildin

g-C

ontr

ibute

d C

apital

6/3

0/0

994,9

00

$

80,4

67

$

113,8

35

$

96,5

23

$

TRAN

SM

ISSIO

N &

DIS

TCaltra

ns H

wy 8

8-

Defe

nder

Gra

de

6/3

0/1

099,8

18

$

87,1

33

$

116,5

79

$

101,7

63

$

TRAN

SM

ISSIO

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DIS

TTpddg J

ackson A

ssoc M

lx6/3

0/1

0100,4

63

$

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96

$

117,3

32

$

102,4

21

$

TRAN

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ISSIO

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DIS

TM

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Contr

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d C

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6/3

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5103,4

35

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77,3

61

$

142,8

03

$

106,8

05

$

TRAN

SM

ISSIO

N &

DIS

TTra

nsm

issio

n &

Dis

trib

ution P

roje

cts

6/3

0/9

8109,8

10

$

62,9

12

$

190,6

82

$

109,2

45

$

PU

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LAN

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lant

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6/3

0/8

7110,6

23

$

30,4

20

$

258,1

02

$

70,9

75

$

TRAN

SM

ISSIO

N &

DIS

TRid

ge F

ees

6/3

0/9

9111,1

90

$

66,7

14

$

188,6

49

$

113,1

90

$

TRAN

SM

ISSIO

N &

DIS

TLast

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lley -

Am

ador

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6/3

0/1

1117,8

26

$

105,7

98

$

133,5

44

$

119,9

11

$

GEN

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TG

enera

l Pla

nt

6/3

0/9

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50

$

48,5

39

$

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45

$

100,0

97

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UTIL

ITY P

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UTIL

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TRAN

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TRAN

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TRAN

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GEN

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TRAN

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TRAN

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6/3

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Transcript of 2016 Water and Wastewater Participation Fee Study · 2016 Water and Wastewater Participation Fee...