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A. Utility Rate Study0 CITY OF CAANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 MEMORANDUM TO: Mayor and City Council FROM: Greg Sticha, Finance Director �p DATE: October 24, 2011 Administration Phone: 952.227.1100 SUB J : Utility Rate Study Fax: 952.227.1110 BACKGROUND Building Inspections Phone: 952.227.1180 Fax: 952.227.1190 Engineering Phone: 952.227.1160 Fax: 952.227.1170 Finance Phone: 952.227.1140 Fax: 952.227.1110 Park & Recreation Phone: 952.227.1120 Fax: 952.227.1110 Recreation Center 2310 Coulter Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952.227.1130 Fax: 952.227.1110 Public Works 7901 Park Place Phone: 952.227.1300 Fax: 952.227.1310 Senior Center Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.us Ehlers & Associates, the city's financial advisors, annually studies the current utility fees and future projects to determine if the rates are appropriate for planned expansions, reconstruction, and maintenance of the water, sanitary sewer, and storm water systems. This evening we will be discussing the rate study and related changes planned for 2012. Attached is the entire rate study as well as the executive summary prepared by Ehlers & Associates. Mark Ruff from Ehlers will be here on Monday to review the study with the council and answer any questions. Mr. Ruff will present a brief PowerPoint that highlights the key areas of the study. If the city council will recall, the rate study from last year included a zero percent increase in all operating rates as well as connection rates. This was done in an effort to minimize additional cost increases to our residents in an already difficult economic time. Listed below are the proposed operating and connection rate increases for each utility fund. These increases are identical to the projected 2012 rate increases from last year's study. No action is needed on this item at tonight's meeting. On December 12, the city council will consider an amendment to the fee ordinance, which will incorporate any changes discussed at tonight's meeting. ATTACHMENTS 1. Rate Study Executive Summary 2. Rate Study Detailed Info Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow Operating Connections Water 2% (3% in 5 tier) 6% Sanitary Sewer 3% 4% Storm Water 3% 5% No action is needed on this item at tonight's meeting. On December 12, the city council will consider an amendment to the fee ordinance, which will incorporate any changes discussed at tonight's meeting. ATTACHMENTS 1. Rate Study Executive Summary 2. Rate Study Detailed Info Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow ❑ E -- Financial Planning City of Chanhassen Water, Sanitary Sewer, and Storm Water Rate Analysis Executive Summary October, 2011 Key Findings The City of Chanhassen has requested Ehlers & Associates to update the utility rate analysis to review rates for 2012 and beyond. In the 2010 report, we recommended that the City add a fifth water usage tier. By doing so, the City was able to hold water usage rates at a 0% increase. Last year's report recommended incremental rate increases for 2012 and beyond. This report reiterates those findings. We have completed the review and determined that there are small rate increases proposed for connection charges, platting fees, and area charges for water, sanitary sewer, and storm water for 2012. These rate increases are consistent with the rate increases proposed for 2012 in prior year's report. EHLERS LEADEAS IN PUBLIC FINANCE Minnesota Offices also in weconsfn end Illinois www.ehiers- inc.com phone 651 - 697$500 3060 Centre Pointe Drive fax 651- 697 -8555 Roseville, MN 55113 -1122 toil free 800-552-1171 Water Utility Fund The City accounts for both operations and expansion of the system in one fund. We have split these functions into the Operating portion of the fund and the Trunk portion of the fund. The City's water infrastructure is the cost driver in the water fund as a whole. The following chart shows the annual cost breakdown in 2012 and 2019 for operating and capital costs for the water system. The capital costs and related debt service are expected to increase steadily over the next five years. This is a trend that has been illustrated in past studies. Capital and debt increase to over 1/3 of total utility costs, which is due to the debt service related to the water treatment plant in 2018. 2012 Water Utility Costs Capital and Debt 37% ^aerating posts 31% preciation 32% The City is building a water system to serve its residents and businesses on the hottest, driest days of summer that produce peak demand. The City has taken steps to reduce this peak demand, such as every- other day watering, but summer water consumption continues to be 2.5 times as high as winter water demand, largely due to irrigation. To meet the increased demand for water, the City will need to invest in additional infrastructure, in particular, the additional water treatment plant scheduled for 2019. Usage Rates and Targeted Cash Reserves The proposed rates impose the lowest increases possible that will still leave the City's water system in good financial health. As was stated above, growth and the pressure of water usage during peak demand times is driving operating and capital costs. In order to meet these needs, usage rates and connection fees will need to be increased. Sufficient cash balances need to be maintained in order to assure smooth operation of the entire water system. The City has set the cash reserve target to be six months' worth of operating costs plus 15% of accumulated depreciation. The following graph shows the projected cash balances as measured against cash reserves. 2 2019 Water Utility Costs Water Fund Operating Ending Cash Balance 10.000,000 9,000,000 8,000,000 ■ Total Target Reserves (6 7,000,000 mos. operating expense plus 15% depreciation) 6,000,000 5,000,000 4,000,000 3,000,000 13 Ending Cash Balance 2,000,000 — 1,000,000 — 0 The cash balance in the operating portion of the fund has dropped below the target reserve amount because growth has slowed in the City of Chanhassen. Growth is projected to slowly increase to 170 residential units per year in 2015 and beyond. Actual water usage decreased by 10% between 2009 and 2010. Weather patterns are the biggest determinant of usage. Our projections are based on lower water use that was experienced during 2010. We have projected a small 2 % -5% increase in water usage beginning in 2013. If water usage increases faster than this estimate, ending cash balance may be closer to its target balance. The water fund will maintain adequate cash to pay for expansion of the water system and provide for operating needs. Currently, the City's water usage tiers are as follows: Tier 1: 0 -6,000 gallons Tier 2: 6,001 to 24,000 gallons Tier 3: 24,001 to 48,000 gallons Tier 4: 48,001 to 99,000 gallons Tier 5: Over 99,000 gallons (does not apply to commercial customers) Water rate increases are necessary to meet higher projected future operating, capital and debt costs. The proposed water rate changes are shown in the following chart. 3 % Rate Increase 0.00% 2.00% 2.00% 3.00% 3.00% Tier 1 $1.00 $1.02 $1.04 $1.07 $1.10 0 -6,000 gallons % Rate Increase 0.00% 2.00% 2.00% 3.00% 3.00% Tier 2 $2.00 $2.04 $2.08 $2.14 $2.21 6,001- 24.000 gallons % Rate Increase 0.00% 2.00% 2.00% 3.00% 3.00% Tier 3 $2.49 $2.54 $2.59 $2.67 $2.75 24,001- 48,000 gallons % Rate Increase 2.00% 2.00% 3.00% 3.00% Tier 4 $2.89 $2.95 $3.01 $3.10 $3.19 48,001- 99,000 gallons % Rate Increase 3.00% 3.00% 3.00% 3.00% Tier 5 $3.61 $3.72 $3.83 $3.94 $4.06 Over 99,000 gallons We have projected the rate increases that will be necessary in 2012 and in future years. We are anticipating the need to increase usage rates on Tiers 1 -4 by 2% in 2012 and 2013 and 3% per year thereafter. Rates for Tier 5 are projected to increase 3% annually beginning in 2012. These rate increases are consistent with the findings from the prior year's report. Depending on actual water usage patterns over the next year, the city may need to consider a rate increase higher than 2% in 2013 in order to maintain the financial health of the water utility. In addition to the usage charges above, the City of Chanhassen collects a fixed quarterly charge of $5.01. As with usage rates, it will be necessary for the fixed fee to increase. We are recommending this fixed charge increase by 12c to $5.13 in 2012. Beginning in 2012, the fixed charge would increase at the same percentage as Tier 1 -4: 2% per year in 2012 and 2013, and 3% per year thereafter. Impact on Customers: The following charts provide sample bills for water users under the proposed rates. 4 Residential: Low water user $21.01 $21.45 $21.88 $22.54 $23.27 11,000 gallons /qtr Average water user $51.99 $53.05 $54.11 $55.73 $57.46 26,000 gallons /qtr High water user $817.32 $839.32 $861.90 $887.76 $914.45 Commercial: Low water user $823.49 $839.98 $856.78 $882.48 $909.01 296,000 gallons /qtr Average water user $3,979.37 $4,058.98 $4,140.16 $4,264.36 $4,392.35 1,388,000 gallons /qtr High water user $22,625.65 $23,078.18 $23,539.75 $24,245.94 $24,973.37 7,840,000 gallons /qtr Water Capital Improvements The capital improvement plans for the water operating and trunk funds are attached in Exhibit B, which begins on page 14 of this report. The timing of the following planned capital improvements includes: • Elevated storage tank in 2016. • Water treatment plant in 2018. • Painting of the Arboretum water tower, which was moved back one year, to 2016. • Painting the Lake Lucy Water Storage Stand and Pipes and Well #15 in 2013. Water Connection Fees We are recommending that water connection and platting fees increase 6% in 2012 and 2013, and 7% annually thereafter. This recommendation is consistent with the prior year's report. Connection fees are an important source of revenue needed to expand the water system and pay for the second treatment plant. The water connection fund will maintain adequate cash to pay for expansion of the water system. The cash balance of the trunk fund will be sufficient to provide for capital costs. We have projected two bond issues in 2013 and 2016, which would provide financing for capital projects scheduled in those years. The graph below shows the anticipated cash balance in the trunk portion of the fund. 0 Water Trunk Fund Cash Balances 4,000,000 3,000,000 2,000,000 1,000,000 0 2012 2013 2014 2015 2016 2017 2018 2019 End Cash Balance 2,204,752 2,365,816 2,169,072 2,419,782 2,245,439 2,906,771 1,918,216 2,089,515 Sanitary Sewer Fund The City of Chanhassen is part of the Metropolitan Council Environmental Services (MCES) regional treatment system. The single biggest expense in the operation of the sewer system is the MCES disposal charge. The City does not control the annual fees established by MCES, and those fees have increased significantly in the last three years. The Met Council is also facing pressures on operating rates as new construction of residential and commercial has slowed in the region. If the MCES rates are lower than anticipated in 2013 and later, the City may be able to correspondingly lower its rate increases. Year MCES Total Cost % Increase 2013 (projected) $1,646,000 8.29% 2012 (budget) $1,520,000 0% 2011 (budget) $1,520,000 10.9% 2010 $1,369,620 4.83% 2009 $1,306,564 9.59 In 2009 and 2010, the City increased the sewer rate 5% per year. There was no rate increase in 2011. The City has been able to raise rates more slowly than MCES by postponing capital improvements and using cash in the sewer operating fund. However, beginning in 2012, the City will need to begin increasing rates. The prior year's study projected a 6% annual increase in 2012 and 2013, and 5% annual increases thereafter. Currently, this analysis projects a 3% increase in 2012, a 6% in 2013 and 7% increases in 2014 and 2015. We are projecting a 5% increase in 2016 and thereafter. The delay in the rate increase was accomplished due to the fact that actual 2010 ending cash balances were better than projected. We are projecting that the fixed quarterly fee of $19.45, which includes up to 6,000 gallons of sewer discharge, should increase to $20.04. This is a 3% increase. Sanitary Sewer Capital Improvements The capital improvement plans for the sanitary sewer funds are attached in Exhibit B, which begins on page 14 of this report. The timing of the following planned capital improvements has been changed: • LS Trunk Lift Station #10 has been added for 2013. • The vactor /sewer jetting truck has been moved from 2015 to 2016. Sanitary Sewer Connection Fees As with the prior year's report, we are recommending that sanitary sewer connection and platting fees increase 4% in 2012 and annually thereafter. Connection and platting fees are an important source of revenue needed to expand the sanitary sewer system. Target Cash Reserves — Sanitary Sewer Funds Adequate cash reserves are needed to accommodate cash flow needs, fund emergency repairs, and save for larger future capital projects. The recommended rates keep the fee increases as low as possible and still leave the City's sewer system in adequate financial health. The projected cash balances for the sanitary sewer funds are shown in the following graphs. The target cash reserve equals 9 months of operating expenses. The target reserve is lower for sanitary sewer than water because replacement costs are expected to be less for the sanitary sewer system than the water system. 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 ti p^" 1 p ^ ti ti 1 p ^ frarge t Reserves (9 mos. operating expense) ) ■Ending Cash Balance The cash balance in the operating fund has dropped below the target reserve amount because growth has slowed and the MCES costs have increased faster than the user rates have increased. The above graph shows the need to implement annual rate increases in 2012. Growth is anticipated to slowly increase to 170 residential units per year in 2015. At that time, the cash in the sewer operating fund begins to grow and is expected to reach the target reserve level by 2019. The sewer connection fund is also expected to have adequate cash to pay for the capital costs of expanding Chanhassen's sanitary sewer system. The graph that follows shows the projecting ending trunk fund cash balance and capital costs. The cash balance declines in 2013 and 2018 when trunk lift station improvements are scheduled. We are not projecting bond issues to finance these improvements. 8 Sewer Operating Fund Ending Cash Balance 3,000,000 Sewer Trunk Fund Cash Balance 2,500,000 2,000,000 lift Station improvements 1,500,000 1,000,000 500,000 0 2 2013 2014 2015 2016 2017 2018 2019 2,645,919 2,633,701 2,729,573 980,902 1,027,736 1,293,280 1,599,839 2,033,797 221,202 847,962 ■ Endng Cash 2 2013 2014 2015 2016 2017 2018 2019 2,645,919 2,633,701 2,729,573 980,902 1,027,736 1,293,280 1,599,839 2,033,797 221,202 847,962 Storm Water Fund There is a 3% rate increase proposed for the quarterly storm water fee for 2012. The following chart shows the proposed rates for storm water quarterly fees and for area charges for 2012 through 2016. City of Chanhassen Surface Water Utility Fees for Single Family Residential (Before Credits for On -Site Ponding and Outlets) The projected cash balances will be adequate to meet on -going storm water expenditures, which include pond maintenance, street reconstruction projects, implementing the surface water management plan, and acquiring land for future storm water retention. We also expect capital needs will grow as the state develops more regulatory requirements relating to storm water run -off and contaminated storm water ponds. The planned capital improvements are shown in Exhibit B, which begins on page 14 of this report. Storm Water Fund Ending Cash Balance 2,500,000 - 2,000,000 1,500,000 ■ Target Cash Balance 1,000,000 500,000 0 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 10 2011 2012 2013 2014 2015 2016 Quarterly Fee - Single Family $ 8.76 $ 9.02 $ 9.29 $ 9.76 $ 10.25 $ 10.76 Annual Increase in fixed storm water charge 0.0% 3.0% 3.0% 5.0% 5.0% 5.0% Area Charges - Single Family Residential Water Quality Fee Fee per acre 2,540 2,667 2,800 2,940 3,087 3,242 Annual increase 0% 5% 5% 5% 5% 5% Water Quantity Fee Fee per acre $ 3,640 $ 3,822 $ 4,013 $ 4,214 $ 4,424 $ 4,646 Annual increase 1 0% 5% 5% 5% 5% 5% Total Area Charges Per Acre - Single Family $ 6,180 $ 6,489 $ 6,813 $ 7,154 $ 7,512 $ 7,887 Annual increase - Before Credits 1 0.0% 5.0% 5.0% 5.0% 5.0% 5.0% The projected cash balances will be adequate to meet on -going storm water expenditures, which include pond maintenance, street reconstruction projects, implementing the surface water management plan, and acquiring land for future storm water retention. We also expect capital needs will grow as the state develops more regulatory requirements relating to storm water run -off and contaminated storm water ponds. The planned capital improvements are shown in Exhibit B, which begins on page 14 of this report. Storm Water Fund Ending Cash Balance 2,500,000 - 2,000,000 1,500,000 ■ Target Cash Balance 1,000,000 500,000 0 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 10 Putting It All Together: The Utility Bill The chart below show a sample utility bill for three residential customers who use varying amounts of water. Projected 2012 Water and Sewer Bills Actual Proposed 2011 2012 Average Quarterly Residential Bill 26,000 gallons water and 26,000 gallons sewer. Water 51.99 53.05 Sewer 95.05 97.91 Storm 8.76 9.02 Total 155.80 159.98 Increase from 2011 2.7% Sample Bill for Lower Water User 11,000 gallons water and 8,000 gallons sewer Water 21.01 21.45 Sewer 27.01 27.83 Storm 8.76 9.02 Total 56.78 58.30 Increase from 2011 2.7% Sample Bill for Higher Water User 255,000 gallons water and 26,000 gallons sewer Water 817.32 839.32 Sewer 95.05 97.91 Storm 8.76 9.02 Total 921.13 946.25 Increase from 2011 2.7% Cash Balances and Financing Capital Improvements The proposed rates will provide sufficient revenue to pay routine operating expenses, pay for capital improvements to upgrade and expand the system, and provide prudent cash balances. Adequate cash balances allow the City to: • Weather changing circumstances without rapidly increasing rates; • Use cash to pay for many capital improvements and reduce the frequency of borrowing; and • Maintain its bond rating from Standard and Poor's. The study assumes that the City will finance utility improvements if there is not sufficient cash available. No financing is expected for storm water improvements or utility improvements made in connection with 11 street replacement projects. In practice, the City staff will continue to use the rate study's financing plan as a guide and, in consultation with its independent financial advisor, consider when and how much debt to incur in any given year. Summary The economic and real estate crisis continues to affect the City of Chanhassen. The City is facing reduced utility revenues from connection fees and area charges, and slower revenue growth than previously anticipated from user fees. Furthermore, the City's ability to pass along cost increases to its customers is constrained. The City staff and Ehlers are recommending the following to manage the financial squeeze on the utility funds: 1. Postpone capital improvements when feasible 2. Use cash balances in the utility operating funds 3. Adopt the proposed rate increases for usage, fixed and connection fees across the City's Water, Sewer and Storm Sewer Funds. The City's utility funds continue to be well managed, and the City's utility rates are competitive in the region. A chart comparing Chanhasser that, even with a proposed increase for i shown on Exhibit A, page 13 of this repc Exhibit A - Rate Comparison with Other Communities The graph below compares the proposed 2012 utility rates with the 2011 utility rates for five other metro communities. It shows that the City of Chanhassen continues to offer relatively affordable utility rates to its residents and businesses. The graph assumes a quarterly, residential usage of 27,000 gallons of water and 15,000 gallons of sanitary sewer. Total 2011 Water. Sewer. and Storm Water Charges per Quarter for Residential Users $200.00 $175.00 $150.00 $ 125.00 $100.00 $75.00 $50.00 $25 00 $0.00 er Q X01 _t , 5 \. rxsy �. Gad ° r2 � �G GIN ❑Storm Water ❑Sender ❑Water we e csra GM ° "M 13 Exhibit B — Capital Improvement Plans Water Operating Fund Water Trunk Fund Water Capital Improvement Plan Sanitary Sewer Operating Fund Sanitary Sewer Capital Improvement Plan Sanitary Sewer Trunk Fund Storm Water Fund with Capital Improvements 14 Water Fund Operating Cash Flow Assumptions: 1 Other revenue increase 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2 Other expense increase 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3 Investment Rate 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 4 User rate increase 2.00% 2.00% 3.00% 4.00% 4 00% 4.00% 400% 4.00% 6 Actual Actual Budget Proposed Projected 7 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 8 Operating Revenue 9 Water sales 2,584,114 2,332,767 2,550,000 2,533,268 2,630,302 2,732,383 2,840,586 2,952,917 3,047,863 3,145,960 3,247,309 10 New User 15,121 35,493 60,399 86,768 118,037 151,104 186,050 222,955 11 Other Income 105,056 91.867 100.000 105.000 107.100 109.242 111.427 113.655 115.928 118.247 120.612 12 Total Revenue 2,689,170 2,424,634 2,650,000 2,653,389 2,772,895 2,902,024 3,038,781 3,184,610 3,314,896 3,450,257 3,590,877 13 14 Existing Operating Expenses 15 Personal services 534,075 522,654 544,500 540,500 556,715 573,416 590,619 608,338 626,588 645,385 664,747 16 Contractual 127,689 384,349 392,300 375,100 386,353 397,944 409,882 422,178 434,844 447,889 461,326 17 Materials and Supplies 223,003 269,373 275,200 254,700 262,341 270,211 276,318 286,667 295,267 304,125 313,249 18 Repairs and Maintenance 316,039 332,326 212,000 238,200 245,346 252,706 260,288 268,096 276,139 284,423 292,956 19 Operating Expenses Treatment Plant #1 263,000 0 0 0 0 0 0 0 0 20 Operating Expenses Treatment Plant #2 300,000 309,000 21 Depreciation 1.364.010 1.492.476 1.500.000 1.500.000 1.545.000 1.811.350 1.865.691 1.921.661 1,979.311 2.038.690 2.099.851 22 Total Operating Expenses 2,827,816 3,001,178 2,924,000 2,908,500 2,995,755 3,305,628 3,404,796 3,506,940 3,612,149 4,020,513 4,141,128 23 24 Net operating income (138,646) (576,544) (274,000) (255,111) (222,860) (403.603) (366,016) (322,330) (297,252) (570,256) (550,252) 25 26 Cashflow 27 Net operating income (138,646) (576,544) (274,000) (255,111) (222,860) (403,603) (366,016) (322,330) (297,252) (570,256) (550,252) 28 Add Depreciation 1,364,010 1,492,476 1,500,000 1,500,000 1,545,000 1,811,350 1,865,691 1,921,661 1,979,311 2,038,690 2,099,851 29 GranVintergovemmental 30 Miscellaneous 3,843 19,801 5,000 5,000 31 Adjustments to reconcile operating income to net cash flows (576,498) (348,398) 32 Investment Income 60,466 49,752 80,000 50,000 35,961 73,039 68.033 87.984 113,857 116,470 137,298 33 transfers In - - - 34 Transfers Out (200,000) (250,000) (792,166) 0 0 0 0 0 0 35 Net Cash available for capital costs and debt 513,175 387,087 518,834 1,299,889 1,358,101 1,480,785 1,567,708 1,687,314 1,795,916 1,584,904 1,686,897 36 37 Capital Expenses for Water System Improvements 38 Bond Proceeds 2,490,000 1,318,800 1,014,300 14,900,000 39 Transfer In from Trunk Fund for Treatment Plant - - - 700,000 39 Capital Improvements (592,516) (3,339,500) (1,318,720) (811,200) (89,989) (1,014,267) (790,824) (14,867,498) (98,695) 40 Debt Service Series 2004 Bonds for Treatment Plant (50 %) (291,477) (290,577) (291,927) (290,527) (291,377) (291,928) (213,420) (213,370) (212,920) (214,410) 0 41 Debt Service for Series 2005 Bonds /2011 Refunding (168,571) (168,068) (167,434) (168,385) (172,333) 0 0 0 0 0 0 42 Debt Service for Series 2011 A &B Bands (25,323) (257,904) (425,893) (480,666) (492,916) (495,223) (498,914) (718,938) 43 Future Debt: 4.0% for 15 years 47 Debt Service - 2012 0 0 0 0 0 0 0 48 Debt Service -2013 (118,614) (118,614) (118,614) (118,614) (118,614) (118,614) 49 Debt Service - 2014 0 0 0 0 0 50 Debt Service - 2015 0 0 0 0 51 Debt Service -2016 (91,227) (91,227) (91,227) 52 Debt Service - 2017 0 0 53 Debt Service - 2018 (1,340,122) 54 Debt Service - 2019 55 Total cash flow from capital and related financing (1,052,564) (458,645) 2,030,639 (3,823,735) (721,534) (1,647,635) (902,689) (824,867) (1,708,809) (890,664) (1,667,596) 56 57 Net cash flow (539,389) (71,558) 2,549,473 (2,523,847) 636,567 (166,849) 665,019 862,447 87,107 694,241 19,300 58 Beginning Cash Balance 2,383,374 1,843,985 1,772,426 4,321,900 1,798,053 2,434,620 2,267,770 2,932,789 3,795,236 3,882,343 4,576,584 59 Ending Cash Balance 1,643,985 1,772,426 4,321,900 1,798,053 2,434,620 2,267,770 2,932,789 3,795,236 3,882,343 4,576,584 4,595,884 60 61 Target Operating Reserve (6 months of operating expenses) 754,351 712,000 704,250 725,378 747,139 769,553 792,640 816,419 990,911 1,020,639 62 Target Amount to Fund 15% of Accumulated Depreciation 3,092,496 3.317.496 3.542.496 3.774.246 4,045.948 4.325,802 4.614.051 4.910.948 5,216.751 5,531.729 63 Total Target Reserves 0 3,846,847 4,029,496 4,246,746 4,499,623 4,793,087 5,095,355 5,406,691 5,727,366 6,207,663 6,552,368 64 Actual as a % of Target Reserves #DIV /0! 46% 107% 42% 54% 47% 58% 70% 68% 74% 70% 65 66 Combined Cash Balance (operating and trunk fund) 5,592,524 3,880,421 6,305,019 3,781,172 4,800,435 4,436,842 5,352,570 6,040,675 6,789,114 6,494,800 6,685,399 City of Chanhassen Water Trunk Fund Cash Flow Assumotions 1 Other revenue increase 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2 Other expense increase 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3 Investment Rate 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 4 5 6 Actual Budget Proposed Projected 7 Cash Flow Statement 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 8 Revenue 9 Hook -up Fees 649,420 635,000 700,000 746,242 935,922 1,085,474 1,488,163 1,600,353 1,712,377 1,841,423 10 Deferred Hook -up Fees 0 0 0 0 0 0 0 0 0 11 Special Assessments 103,538 12 Total Revenue 752,958 635,000 700,000 746,242 935,922 1,085,474 1,488,163 1,600,353 1,712,377 1,841,423 13 14 15 Capital Improvements 16 Bond Proceeds 1,321,000 2,000,000 17 Capital Improvements (1,790,799) (185,000) 0 (1,320,800) (502,944) (219,348) (3,041,632) (133,832) (1,910,632) (144,752) 18 Transit station transfer out 19 Transit station interfund loan 20 Transit station repayment 21 Debt Service - Series 1998C and 1999A 0 0 22 Debt Service - Series 2004 (290,577) (291,927) (290,527) (291,377) (291,928) (213,420) (213,370) (212,920) (214,410) 0 23 Debt Service - 2005 (312,127) (310,949) (312,716) (320,047) 0 0 0 0 0 0 24 Debt Service - 2011A & B Bonds 0 (13,617) (289,957) (348,255) (361,285) (360,937) (364,399) (584,225) 25 Future Debt: 4.0% over 15 years 26 27 28 29 Debt Service - 2012 30 Debt Service - 2013 (118,812) (118,812) (118,812) (118,812) (118,812) (118,812) 31 Transfer Out to Operating for Water Treatment 0 0 (700,000) 32 Debt Service - 2014 0 0 0 0 0 33 Debt Service - 2015 0 0 0 0 34 Debt Service - 2016 (179,882) (179,882) (179,882) 35 Debt Service - 2017 0 0 36 Debt Service - 2018 0 37 Debt Service - 2019 38 Debt Service - 2020 39 Cashflow from Capital and Financing (2,393,503) (787,876) (603,243) (624,841) (1,203,641) (899,836) (1,735,100) (1,006,383) (2,788,136) (1,727,671) 40 41 Investment Income - 28,000 - 39,662 70,974 65,072 72,593 67,363 87,203 57,546 42 43 Annual Net Cash Flow (1,640,545) (124,876) 96,757 161,064 (196,744) 250,710 (174,343) 661,332 (988,555) 171,298 44 45 46 Beginning Cash Balance 3,748,539 2,107,995 2,107,995 2,204,752 2,365,816 2,169,072 2,419,782 2,245,439 2,906,771 1,918,216 47 Ending Cash Balance 2,107,995 1,983,119 2,204,752 2,365,816 2,169,072 2,419,782 2,245,439 2,906,771 1,918,216 2,089,515 City of Chanhassen, Minnesota Water Trunk Fund Capital Improvements Paid By Hook -Up Fees WATER TRUNK FUND Project 2012 2013 2014 2015 2016 2017 2018 2019 2020 Lyman Blvd. Improvements ST -003 $ 400,000 Arboretum Watermain W -020 Loop (Lyman - Bluff Creek Blvd.) (12 ") Well 4Improvement Pressure Reducing Stations W -027 $ 65,000 $ 75,000 $ 200,000 Raw Water Collection System W -030 TH 101/2010 MUSA Trunk Watermain ST 028 $ 570,000 Water Treatment Phase II costs in operating CIP Improvements (50% of total costs) Well 14Improvements W -043 Well 15 W -048 $ 700,000 Well 16 Well 17 $ 1,200,000 1 Million gal Elevated Storage Tank Low Zone W -046 $ 2,600,000 2015 MUSA Area Trunk Watermain (12 " -16 ") $ 110,000 $ 110,000 $ 110,000 High zone service pump W 050 $ 120,000 Total $ $ 1,270,000 $ 465,000 $ 195,000 $ 2,600,000 $ 110,000 $ 1,510,000 $ 110,000 $ Inflated Cost Beginning in 2013 4% $ $ 1,320,800 1 $ 502,944 $ 219,348 $ 3,041,632 $ 133,832 $ 1,910,632 $ 144,752 $ City of Chanhassen, Minnesota Water Operating Fund Capital Improvements Paid By User Rates WATER OPERATING 2012 2013 2014 2015 2016 2017 2018 2019 2020 Sewer Bobcat Snow Accessories/Equipment EQ- 031062,116 $ 54,500 $ 18,000 $ 17,000 $ 25.000 Public Works Facility Improvements MB -003 Excavator /skid loader EQ 091,097,101 $ 30,000 Software upgrades EQ 108 Vactor sewer/jetting truck EQ 110 $ 100,000 Downtown Transit Station Site Imp. ST -021 W. 76th Street Tower Painting W -015 Lake Lucy Water Storage Stand Pipe Painting W -041 $ 550,000 Melody Hill Water Tower Painting W -040 Repainting Arboretum Water Tower $ 600,000 Water Treatment Phase 11 W -037 $ $ 11,000,000 Watermain Replacement with street projects W -024 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 750,000 gal Elevated Storage Tank High Zone W -042 $ 2,490,000 Well 4Improvement W -025 Well 15 W -048 $ 700,000 Well Rehabilitation W -032 $ 45,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 Meter Radio Replacements W -054 $ 50,000 Total $ 3,339,500 $ 1,268,000 $ 750,000 $ 80,000 $ 867,000 $ 650,000 $ 11,750,000 $ 75,000 $ 750,000 Inflated Cost Beginning in 2013 4% $ 3,339,500 $ 1,318,720 $ 811,200 $ 89,989 1 $ 1,014,267 1 $ 790,824 $ 14,867,498 $ 98,695 $ 1,026,427 City of Chanhassen Utility Rate Study Sewer Operating Fund Projected Cash Flows 1 Assumptions: 2 User fee rate increase 3 Other revenue increase 4 Other expense increase 5 MCES increase 6 Investment Earnings 7 V 2010 2011 9 Actual Budget Proposed 0 0 0 Projected 0 0 0 10 Cash Flow Statement 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 11 Operating Revenue 3.00% 42 Capital Improvements 1( 6.592) 18( 9,073) 334 500 39( 3.120) 38L 6,131) 78 740 75{ 1.049) 12 Sewer Charges 2,308,928 2,350,000 2,410,409 2,578,305 2,783,687 3,008,741 3,190,884 3,351,493 3,418,312 3,486,132 13 Penalties and other 56,430 60,000 60,000 61,200 62,424 63,672 64,946 66,245 67,570 68,921 14 Total operating revenue 2,365,358 2,410,000 2,470,409 2,639,505 2,846,111 3,072,413 3,255,830 3,417,738 3,485,882 3,555,053 15 504,296 (81,105) 627,452 177,574 571,358 46 Beginning Cash Balance 820,569 907,474 703,091 16 Operating Expenses 660,309 735,367 1,239,663 1,158,558 1,786,011 1,963,584 47 Ending Cash Balance 907,474 703,091 17 Personal services 343,400 344,500 352,500 363,075 373,967 385,186 396,742 408,644 420,903 433,531 18 Contractual 379,372 142,300 134,500 138,535 142,691 146,972 151,381 155,922 160,600 165,418 19 Materials and Supplies 43,684 39,500 38,600 39,758 40,951 42,179 43,445 44,748 46,090 47,473 20 Repairs and Maintenance 129,071 117,000 112,000 115,360 118,821 122,385 126,057 129,839 133,734 137,746 21 MCES Disposal Fees 1,386,052 1,520,000 1,520,000 1,646,000 1,728,300 1,814,715 1,905,451 2,000,723 2,100,759 2,205,797 22 Depreciation 963,849 975.000 975,000 1,004,250 1.034.378 1,065,409 1,097,371 1,130.292 1,164,201 1,199,127 23 Total Operating Expenses 3,245,428 3,138,300 3,132,600 3,306,978 3,439,107 3,576,847 3,720,446 3,870,169 4,026,288 4,189,092 24 25 Net Operating Income (880,070) (728,300) (662,191) (667,473) (592,997) (504,433) (464,617) (452,431) (540,407 (634,039) 26 27 Cashflow 28 Net operating income (880.070) (728,300) (662,191) (667,473) (592,997) (504,433) (464.617) (452.431) (540,407) (634,039) 29 Add Depreciation 963,849 975,000 975,000 1,004,250 1,034,378 1,065,409 1,097,371 1,130,292 1,164,201 1,199,127 30 Operating Grant and Misc. 6,222 31 Other changes (7,082) 1,000 1,200 32 Investment Income 42,602 50,000 20,000 14,052 19,809 22,061 37,190 34,757 53,580 58,908 33 Adjustments to reconcile operating income to r 27,976 34 Transfers In 35 Transfers Out for Street Reconstruction 5( 0..000) 31( 3,010) 0 0 0 0 0 0 36 Cashflow from Operations and Investing 103,497 (15,310) 334,009 350,829 461,190 583,036 669,944 712,618 677,375 623,995 37 38 Debt and Capital Expenditures 39 Existing Debt 40 New Debt Service (15 years at 5.5 %) 0 0 0 0 0 0 0 0 0 0 41 Bond Proceeds 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 42 Capital Improvements 1( 6.592) 18( 9,073) 334 500 39( 3.120) 38L 6,131) 78 740 75{ 1.049) 8I 5,166) 499 801 5( 2.637) 43 Total debt and capital expenses (16,592) (189,073) (334,500) (393,120) (386,131) (78,740) (751,049) (85,166) (499,801) (52,637) 44 45 Cash Flow after Capital Expenditures 86,905 (204,383) (491) (42,291) 75,059 504,296 (81,105) 627,452 177,574 571,358 46 Beginning Cash Balance 820,569 907,474 703,091 702,600 660,309 735,367 1,239,663 1,158,558 1,786,011 1,963,584 47 Ending Cash Balance 907,474 703,091 702,600 660,309 735,367 1,239,663 1,158,558 1,786,011 1,963,584 2,534,943 3.00% 6.00% 7.00% 7.00% 5.00% 5.00% 5.00% 5.00% 0.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% City of Chanhassen Utility Rate Study Sewer Trunk Fund Projected Cash Flows 1 Assumptions: 2 Investment Rate 3 Rate Increases 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 0% 4% 4% 4% 4% 4% 4% 4% 4% 4 244,220 5 210,000 250,738 260,767 319,056 355,520 477,212 498,864 518,819 6 37,901 7 0 8 Sewer Hook -up Fee Revenue` 9 Net Special Assessment Revenue 10 Total Revenue 10 (98.695) 11 Debt and Capital Expenditures 12 Transfers in from operating fund 13 Bond Proceeds 14 Outstanding Sewer Debt Payments 15 Capital Improvements 16 Transit station transfer out 17 0 18 Future Debt: 4% over 10 years 19 Debt Service - 2008 20 Debt Service - 2009 21 Debt Service - 2010 22 Debt Service - 2011 23 Debt Service - 2012 24 Debt Service - 2013 25 Debt Service - 2014 26 Debt Service - 2015 27 Debt Service - 2016 28 Debt Service - 2017 29 Debt Service - 2018 30 Debt Service - 2019 Actual Actual Budget Proposed Projected 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 333,047 244,220 210,000 210,000 250,738 260,767 319,056 355,520 477,212 498,864 518,819 11.754 37,901 15.000 0 344,801 282,121 225,000 210,000 250,738 260,767 319,056 355,520 477,212 498,864 518,819 (144,996) (139,008) (69,718) (71,628) 0 (144,996) 0 0 0 0 0 (200,000) (75,000) (2,054,000) (243,360) (84,365) (87,739) (91,249) (2,372,473) (98.695) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (12,218) 95,872 (1,748,671) 0 0 0 0 0 426,760 36 0 0 0 0 0 0 0 2,257,792 2,502,806 2,645,919 2,633,701 2,729,573 980,902 0 0 1,599,839 2,033,797 221,202 38 Ending Cash Balance 2,502,806 2,645,919 0 31 Total capital expenses (144,996) (139,008) (269,718) (146,628) (2,054,000) (243,360) (84,365) (87,739) (91,249) (2,372,473) (98,695) 32 33 Investment Income 45,209 0 32,500 32,500 54,591 29,427 30,832 38,798 47,995 61,014 6,636 34 35 Cash Flow 245,014 143,113 (12,218) 95,872 (1,748,671) 46,834 265,524 306,578 433,958 (1,812,595) 426,760 36 37 Beginning Cash Balance 2,257,792 2,502,806 2,645,919 2,633,701 2,729,573 980,902 1,027,736 1,293,260 1,599,839 2,033,797 221,202 38 Ending Cash Balance 2,502,806 2,645,919 2,633,701 2,729,573 980,902 1,027,736 1,293,260 1,599,839 2,033,797 221,202 647,962 City of Chanhassen, Minnesota Sewer Trunk Fund Capital Improvements Paid By Hook -Up Fees SEWER TRUNK FUND . Project 2012 2013 2014 2015 2016 2017 2018 2019 2020 Inflow and Infiltration SS -012 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 Public Works Facilit Dell Rd /77th Stret Forcemain Replacement SS -018 5 Trunk Lift Station and Forcemain SS -020 $ 1,900,000 Sub - District LB -1 Trunk $ 600,000 Sub - District LB -1 Trunk Lift Station $ 1,200,000 Lyman Blvd Improvements I ST -003 $ 150,000 Total $ 75,000 $ 1,975,000 $ 225,000 $ 75,000 $ 75,000 $ 75,000 $ 1,875,000 $ 75,000 $ 75,000 Inflated Cost Beginning in 2013 4% 75,000 1 $ 2,054,000 $ 243,360 $ 84,365 1 $ 87,739 $ 91,249 $ 2,372,473 $ 98,695 $ 102,643 City of Chanhassen, Minnesota Sewer Operating Fund Capital Improvements Paid By User Rates SEWER OPERATING 2012 2013 2014 2015 2016 2017 2018 2019 2020 Inflow and Infilltration EQ -031 / Light Duty Trucks/Equipment EQ -062 $ 34,500 $ 18,000 $ 17,000 $ 30,000 $ 55,000 $ 30,000 Excavator /skid loader EQ 091,097,101 $ 17,000 $ 30,000 Software upgrades EQ 108 Vactor sewer/jetting truck EQ 110 $ 325,000 Public Works Facility Improvements MB -003 Sewer Replacement SS -014 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 Lift Station Maintenance SS -017 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 100,000 Lift Station #10 Improvements SS -023 $ 360,000 Downtown Transit Station Site Imp. ST -021 Total $ 334,500 $ 378,000 $ 357,000 $ 70,000 $ 642,000 $ 70,000 $ 395.000 $ 40,000 $ 430,000 Inflated Cost Beginning in 2013 4% 334,5001 393,120 1 386, 311 78,740 751,049 85,1661 499,801 52,6371 588,485 Surface Water Management Fund - Cash Flow Statement Assumptions: 1 Quarterly fee rate increase 3.00% 3.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 2 Other revenue increase 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 3 Other expense increase 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 4 Investment Rate 2.00% 2.00% 2.00% 2.00% 2M% 2.00% 2.00% 5 6 Cash Flow Statement Audited Budget Budget _ Projected 7 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 8 Operating Revenue 9 Quarterly charges 526,660 520,000 520,000 541,868 577,654 616,714 658,235 702,367 749,532 799,657 10 Penalties and other income 12,028 14,000 14,000 14,280 14,566 14,857 15,154 15,457 15,766 16,082 11 Refunds /Reimbursements 0 0 0 0 0 0 0 0 0 12 Total Revenue 538,688 534,000 534,000 556,148 592,220 631,571 673,389 717,824 765,298 815,739 13 14 Existing Operating Expenses (excl. depreciation) 15 Personal services 226,050 176,900 175,400 180,662 186,082 191,664 197,414 203,337 209,437 215,720 16 Contractual 191,215 188,700 163,900 168,817 173,882 179,098 184,471 190,005 195,705 201,576 17 Materials and Supplies 31.092 19.700 26 000 26,780 27.583 28.411 29263 30141 31.045 31977 18 Total Operating Expenses 448,357 385,300 365,300 376,259 387,547 399,173 411,148 423,483 436,187 449,273 19 20 Net operating cash flow 90,331 148,700 168,700 179,889 204,673 232,398 262,241 294,341 329,111 366,466 21 22 Nonoperating Revenue 23 Water Quality Fees 156,897 157,324 180,487 189,512 198,987 226,645 237,977 24 Water Quantity Fees 131,704 84 877 122,841 154.040 144,696 149.195 137,348 25 Subtotal Area Charges 111,774 100,000 30,000 288,601 242,201 303,328 343,551 343,684 375,841 375,326 26 Net Special Assessments 27 Investments Income 21,995 60,000 22,000 21,790 24,128 18,720 25,178 24,184 34,237 33,610 28 Intergovernmental revenue / Other 7 774 300 15,000 0 0 0 0 0 0 0 29 Rerconciliation of Revenue to Cashflow 30 Total Non-Operating Revenue 141,543 160,300 67,000 310,391 266,330 322,048 368,730 367,868 410,078 408,936 31 32 Capital Improvements 33 Transit Station Area Improvements 34 Kerber park pond slope stabilization 57,500 35 Street Improvement Projects 400,000 400,000 400,000 400,000 36 Equipment (Leaf Vac, Excavator, Vactor) 30,000 50,000 37 TH 101 /Pleasant View Rd 50,000 38 Lower Bluff Creek Sediment Improvements 92,500 67,500 45,000 35,000 39 Lake Minnewashta Outlet 30,000 40 Landings Court Storm Water Pond Imp 70,000 41 Property Acquisition 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 42 Stormwater Pond Improvements 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 43 LID Implementation Project 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 44 Lake Susan shoreline stabilization 15,000 45 Cranes Vineyard Creek 45,000 46 TH5 Trail Alignment SWMP 47 Bluff Creek Drive Drainage Improvement 80,000 48 Total Capital Improvements - today's costs 212,385 0 647,500 362,500 672,500 200,000 560,000 125,000 575,000 125,000 49 Inflation Rate on Capital Improvements 0% 0% 0% 3% 5% 5% 5% 5% 5% 5% 50 Inflated Capital Improvements 212,385 0 647,500 373,375 741,431 231,525 680,684 159,535 770,555 175,888 51 Bond Proceeds 52 Debt Service 53 Transfer In 54 Transfer Out (805,000) 55 Non - operating cash flow (875,842) 160,300 (580,500) (62,984) (475,102) 90,523 (311,954) 208,332 (360,477) 233,048 56 57 Net Increase(decrease)in cash (785,511) 309,000 (411,800) 116,905 (270,428) 322,921 (49,713) 502,674 (31,366) 599,514 58 Beginning Cash Balance 1,977,824 1,192,313 1,501,313 1,089,513 1,206,418 935,989 1,258,910 1,209,197 1,711,871 1,680,505 59 Ending Cash Balance 1,192,313 1,501,313 1,089,513 1,206,418 935,989 1,258,910 1,209,197 1,711,871 1,680,505 2,280,019