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A. Utility Rate Study CITY OF MEMORANDUM CIIANHASSEN TO: Mayor and City Council 7700 Market Boulevard • PO Box 147 FROM: Greg Sticha, Finance Director (g'1' Chanhassen, MN 55317 e DATE: October 22, 2012 Administration Phone: 952.2271100 SUBJ: Utility Rate Study Fax: 952.2271110 BACKGROUND Building Inspections Phone: 952.2271180 Ehlers & Associates, the city's financial advisors, annually studies the current utility Fax: 952.2271190 fees and future projects to determine if the rates are appropriate for planned Engineering expansions; reconstruction; and maintenance of the water, sanitary sewer, and storm Phone: 952.2271160 water systems. This evening, the rate study and related changes planned for 2013 Fax: 952.2271170 will be discussed. Finance Attached is the entire rate study, as well as the executive summary, prepared by Phone: 952.2271140 Ehlers & Associates. Mark Ruff from Ehlers will be present to review the study and Fax: 952.2271110 answer any questions. Mr. Ruff will present a brief PowerPoint that highlights the Park & Recreation key areas of the study. Phone: 952.2271120 Fax: 952.2271110 No action is needed on this item at tonight's meeting. On December 10th, the city council will consider an amendment to the fee ordinance, which will incorporate Recreation Center any changes discussed at tonight's meeting and future meetings. 2310 Coulter Boulevard Phone: 952.2271400 ATTACHMENTS Fax: 952.2271404 Planning & 1. Rate Study Executive Summary Natural Resources 2. Rate Study Detailed Info Phone: 952.2271130 Fax: 952.2271110 Public Works 7901 Park Place Phone: 952.2271300 Fax: 952.2271310 Senior Center Phone: 952.2271125 Fax: 952.2271110 Web Site www.ci.chanhassen.mn.us f: \gregs \rate study\2012 utility study memo 10- 22- 12.docx Chanhassen is a Community for Life - Providing for Today and Planning for Tomorrow October, 2012 Utility Rate Analysis City of Chanhassen, Minnesota Prepared By: City Staff And Ehlers CITY OF CHANHASSEN www.chlcrs- inc,com 0 E H L E R S Minnesota phone 651- 697 -8500 3060 Centre Pointe Drive LEADERS IN PUBLIC FINANCE Offices also in Wisconsin and Ilinois fax 651- 697 -8555 Roseville, MN 55113 -1122 toll free 800- 552 -1171 Financial Planning Introduction The City of Chanhassen has requested Ehlers to update the utility rate analysis to review rates for 2013 and beyond. It is helpful to remind ourselves of the history of rate changes for the water, sanitary sewer, and storm water utilities, so decisions about 2013 rates can be made in context with prior policy decisions. Ehlers has undertaken the annual rate study since 2003. The initial water rate study was completed in anticipation of financing and constructing the water treatment plant. The study has been updated each year to account for changes in capital costs and development patterns, and to ensure the financial goals for the utility systems can be achieved. These goals include: 1. Affordable and reasonable rates 2. Fully funding operations 3. Funding capital improvements 4. Using debt prudently 5. Maintaining adequate cash balances Prior rate studies called for stable rate increases of 5% per year for water and sewer and 4% for storm water. These proposed rate increases would have enabled the City to pay cash for replacing water and sewer mains under road improvement projects, and limit the use of debt for expansion of the utility infrastructure. In 2010, the Council responded to the stressed economic times by adopting no rate increases to any of the utilities or hook -up charges for 2011. In addition, the Council gave direction to staff to reduce rate increases in the near future. This was accomplished by using cash balances. The water rate recommendations this year are consistent with or lower than last year's rate study. Key Findings Ehlers has completed the update to the rate study and determined that: 1. Proposed usage rates for 2013 are consistent with or, in some cases, less than the prior year's rate study. The proposed annual user rate increases for 2013 are: • Water (Tiers 1 -4) — 2% • Water (Tier 5) — 3% • Sanitary Sewer —3% • Storm Water — 3% 2. The fixed portion of the water charge is proposed to increase from $5.13 to $7.50 per quarter, which is less than other KFS comparison cities. A chart comparing the charges is shown on page 6. 2 3. Multifamily properties will pay a uniform water rate of $2.08 per thousand gallons beginning in 2013. This change is in response to a new state law, and is revenue neutral for the City assuming no change in usage amounts for this category of users. 4. The proposed annual connection and platting fee increases for 2013 and beyond are: • Water Hook -Up— 6% • Sanitary Sewer Hook -Up — 3 %. This compares to the 4% annual increases recommended for 2013 in the prior study. • Storm Water Quality — 6% (before credit is applied) • Storm Water Quantity — 6% 5. The City has relied on its cash balances to accomplish: • 0% rate increase in 2011 • 2% rate increase in 2012 (vs. the 5% recommended in prior rate studies) • Replacement of two wells that unexpectedly failed in 2008 • Increasing capital costs for surface water management due to state regulatory requirements 6. Modest rate increases are needed in 2013. Rate increases less than the 2% and 3% increases recommended for 2013 will weaken the cash positions of the utility funds and may attract questions from Standard and Poor's. The City currently benefits from the AAA rating it has earned from Standard and Poor's. Recently, the rating agencies have been paying more attention to enterprise fund activities for cities. Two larger suburbs with Aaa ratings from Moody's, Burnsville and Apple Valley, were placed on negative watch, at least one of which was related to concerns over liquidity and negative trends in an enterprise fund. 7. The City's utility rates remain competitive with comparable KFS cities. Please see Exhibit A for a graph of quarterly rates of comparable communities. Methodology The City accounts for both operations and expansion of each utility in one fund. For each utility, we have split these functions into an "Operating Fund" and a "Trunk Fund" for the purposes of this study. The Operating Fund includes all operating revenues (user rates and charges) and the costs to operate, maintain, and replace the system. It also includes a portion of major capital investments as the systems grow. The Trunk Fund receives the hook -up charges and spends them on expansion of the system, including wells and water storage facilities. The cashflow projection for each fund is in Exhibit B. Growth How quickly the City grows will impact the utility fees collected, hook -up revenues, and area charges. The City has estimated the number of new residential and commercial properties that will be constructed, as shown in the following chart. 3 Growth Assumptions Year Number of Residential Number of WAC Units — Units Commercial Property 2012 100 13 2013 100 13 2014 110 14 2015 130 14 2016 and beyond 170 15 Water System The City is building a water system to serve its residents and businesses on the hottest, driest days of summer that drive 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 use, largely due to irrigation. To meet the increased demand for water, the City will need to invest in additional infrastructure, in particular, a well and elevated storage tank, scheduled for 2018. The following chart shows the annual cost breakdown in 2012 and 2019 for operating and capital costs for the water system. Operating costs make up one -third of the total costs. The capital costs and related debt service are expected to increase slowly over the next five years. This is a trend that has been illustrated in past studies, and results from expanding the system. Similar to most public utilities, the City is not fully funding depreciation and has maintained a goal of funding 15% of depreciation. 2012 Water Utility Costs 2019 Water Utility Costs Operating Capital and Operating Costs Debt Costs Capital and. 31% 32% 33% Debt \ _ 37% Depreciation Depreciation 35% 32% Water Capital Improvements and Bonding The capital improvement plans for the water operating and trunk funds are attached in Exhibit B, which begins on page 13 of this report. Major capital improvements include: • Radio read replacement in 2012 • Painting the Lake Lucy Water Storage Stand and Pipes • Highway 101 Trunk Watermain (MUSA Extension) in 2013 • $700,000 every other year for replacing water main under street reconstruction projects • Well #15 in 2015 4 • Painting of the Arboretum water tower in 2018 • Elevated Storage Tank and Well #16 in 2018 The rate study anticipates the need to bond for the improvements listed above, except for the improvements planned for 2018. However, the need to issue bonds is dependent upon many factors, and the City should annually review whether it has sufficient cash to pay for capital improvements prior to issuing debt. Water Rates For single family residential, irrigation, and commercial customers, the proposed water rates will increase 2% in 2013 for the first four tiers, and 3% for the fifth tier. The proposed water rates, shown in the chart below, are necessary to meet future operating, capital and debt costs. Please note that Tier 5 does not apply to commercial properties. Proposed Water Rates Single Family, Commercial, and Irrigation Accounts Actual Proposed 2012 2013 2014 2015 2016 % Rate Increase 2.00% 2.00% 3.00% 3.00% 3.00% Tier 1 $1.02 $1.04 $1.07 $1.10 $1.14 0 -6,000 gallons % Rate Increase 2.00% 2.00% 3.00% 3.00% 3.00% Tier 2 $2.04 $2.08 $2.14 $2.21 $2.27 6,001- 24,000 gallons % Rate Increase 2.00% 2.00% 3.00% 3.00% 3.00% Tier 3 $2.54 $2.59 $2.67 $2.75 $2.83 24,001- 48,000 gallons % Rate Increase 2.00% 2.00% 3.00% 3.00% 3.00% Tier 4 $2.95 $3.01 $3.10 $3.19 $3.29 48,001- 99,000 gallons % Rate Increase 3.00% 3.00% 3.00% 3.00% 3.00% Tier 5 $3.72 $3.83 $3.94 $4.06 $4.18 Over 99,000 gallons Beginning in 2014 rates will need to increase 3% annually for all tiers. 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 3% in 2014 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 $5.13. We are recommending this fixed charge increase to $7.50 in 2013, and by 3% per year thereafter. The increase in the fixed charge is intended to bring the rate structure closer to the average fixed charge used by the City of Chanhassen's comparable KFS cities. 5 The following table shows the fixed charge, calculated on a monthly basis, for those comparison KFS cities that have a fixed charge. The average charge is $4.37 per month. This compares to the recommended amount for the City of Chanhassen, which is $2.50 per month, or $7.50 per quarter. Monthly Fixed Charge for KFS Cities Monthly Fixed Charge Elk River $7.50 Savage $7.32 Stillwater $5.83 Farmington $4.00 Andover $3.96 Rosemount $3.50 Lino Lakes $3.33 Chaska $2.35 Cottage Grove $1.50 Average (Monthly) $4.37 Multi - Family Water Rates A recent change in state law impacts the way multi - family properties may be charged for water. The law, which was passed to reduce regulatory burdens on utilities, states that, "If a conservation rate is applied to multifamily dwellings, the rate structure must consider each residential unit as an individual user." The City of Chanhassen's current rate structure is a "conservation rate "; however, the City is not applying it to each individual unit in multi -unit building with one water meter. For ease of administration, we recommend that the City use a uniform rate of $2.08 per thousand gallons for multi - family property. Moving from the current application of the tiered rate structure to a uniform rate is revenue neutral — that is, it will generate the same amount of water revenue from multifamily properties. Target Cash Reserves for the Water Operating Fund The cash balance of a fund is a measure of financial health. Cash balances allow the City to respond to unexpected events without imposing sudden rate increases. The proposed rates implement the lowest increases possible while keeping the City's water system in reasonable financial health. The cash reserve target for the Water Operating Fund is equal to six months' worth of operating costs plus 15% of accumulated depreciation. The following graph shows the projected cash balances as measured against target cash reserves. 6 Water Fund Operating Ending Cash Balance 7,000,000 , 6,000,000 - The 2011 cash balance includes unspent bond 5,000,000 - proceeds • Reserves expense plus 15% (6 Total mos operat ng 4,000,000 � depreciation) 3,000,000 2,000,000 — _ • Endmg Cash Balance 1,000,000 — ti e 0 e e ,�O , , P , P , , ,�O 46' It is anticipated that the City will need to bond for all major capital projects, including replacement of water mains under street improvement projects. Water Connection Fees Connection fees are an important source of revenue needed to expand the water system and pay for the second treatment plant. We are recommending that water connection and platting fees increase 6% in 2013 and annually thereafter. This recommendation is less than the prior year's report. The following graph shows the anticipated cash balance in the trunk portion of the fund. Water Trunk Fund Cash Balances 5,000,000 -- — Elevated storage tank 4,000,000 3,000,000 , :r_ 2,000,000 1,000,000 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 IUEndIng Cash Balance 2,125,776 2,164,752 1,509,332 1,733,147 2,260,978 2,822,848 3,614,507 241,191 1,132,089 2,294,905 7 Sanitary Sewer System 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 increased significantly prior to 2012. In 2013 the MCES disposal charges for the City of Chanhassen will decline, in part because of the City's actions to reduce inflow and infiltration into the sanitary sewer system. Lower MCES disposal charges allow the Council to better modulate future rate increases to its customers. The prior year's report anticipated a 3% sewer rate increase in 2013, followed by 6% annual rate increases beginning in 2014. This year's study projects 3% annual rate increases in 2013 and beyond. Quarterly Sewer Rates Actual Proposed 2012 2013 2014 2015 2016 % Rate Increase 3.00% 3.00% 3.00% 3.00% 3.00% Fixed Fee $20.04 $20.64 $21.26 $21.90 $22.56 % Rate Increase 3.00% 3.00% 3.00% 3.00% 3.00% Usage Fee $3.89 $4.01 $4.13 $4.25 $4.38 The fixed quarterly fee of $20.04, which includes up to 6,000 gallons of sewer discharge, is also projected to increase 3% to $20.64. Sanitary Sewer Capital Improvements The capital improvement plans for the sanitary sewer funds are attached in Exhibit B, which begins on page 13 of this report. Major capital improvements include: • Radio read replacements in 2012 (funded with debt and paid from operating fund) • $300,000 every other year to replace sewer mains under street reconstruction projects (paid from operating fund) • Lift Station #10 improvements in 2013 • North Part Sub - District LB -5 Trunk Lift Station in 2015 • A vactor /sewer jetting truck in 2016 • Sub - District LB -1 Trunk and Lift Station in 2018 Sanitary Sewer Connection Fees Hook -up and platting fees are an important source of revenue needed to expand the sanitary sewer system. We are recommending that sanitary sewer connection and platting fees increase 3% in 2013 and annually thereafter. This is lower than the 4% annual increase in last year's study. 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 rate increases reflect the minimum rates that will keep the City's sanitary sewer system in good financial health. The projected cash balance for the 8 Sanitary Sewer Operating Fund is shown in the following graph. The target cash reserve equals nine months of operating expenses. Sewer Operating Fund Ending Cash Balance 3,500,000 -- 3,000,000 2,500,000 - 111 2,000,000 MP 1,500,000 1,000,000 • 500,000 0 '1 '1 ti� ^6 ti ^ ^� ^9 1O •Target Reserves (9 mos. operating expense) The above graph shows the need to implement a rate increase in 2013. As growth picks up and steady but small rate increases keep pace with expenses, the cash in the sewer operating fund begins to grow and is expected to reach the target reserve level by 2017. Again, the MCES rate increases in the future will have a major impact upon the sewer operating fund. The sewer trunk 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 projected ending trunk fund cash balance and capital costs. No additional future debt is assumed for the sewer trunk fund. The cash balance declines in 2015 and 2018 when new trunk lift stations are scheduled. Sewer Trunk Fund Cash Balance 3,500000 — 3,000,000 New lift stations 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 ■Ending Cash 2,887,483 3,008,355 2,808,522 3,085,101 1,383,536 1,795,384 2,232,272 502,906 925,097 1,371,218 9 Storm Water Fund There is a 3% rate increase proposed for the quarterly storm water fee for 2013 and 4% annual increase in 2014 and beyond. This is less than the prior year's rate study, which projected 5% annual rate increases beginning in 2015. The following chart shows the proposed rates for storm water quarterly fees. Quarterly Bill - Single Family Home 2012 2013 2014 2015 2016 2017 Fixed quarterly fee 9.03 9.30 9.67 10.06 10.46 10.88 Annual charge 36.12 37.20 38.69 40.24 41.85 43.52 Annual Increase 3.0% 3.0% 4.0% 4.0% 4.0% 4.0% The projected utility rates 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. Very modest use of debt in the storm water utility fund will allow for steady and predictable rate increases. Another important revenue source for the Storm Water Fund is the area charges collected when land is platted. The area charges have two components: water quality and water quantity. Both of these charges are expected to increase 6% per year in 2013 and thereafter. Single Family Storm Water Area Charges 2011 2012 2013 2014 2015 2016 Area Charges - Single Family Residential Water Quality Fee Fee per acre 2,540 2,667 2,827 2,997 3,176 3,367 Annual increase 0% 5% 6% 6% 6% 6% Water Quantity Fee Fee per acre $ 3,640 $ 3,821 $ 4,051 $ 4,294 $ 4,552 $ 4,825 Annual increase 0% 5% 6% 6% 6% 6% Total Area Charges Per Acre - Single Family $ 6,180 $ 6,488 $ 6,878 $ 7,291 $ 7,728 $ 8,192 Annual increase - Before Credits 0.0% 5.0% 6.0% 6 0% 6 0% 6 0% The projected cash balances in the storm water fund are shown in the following graph. The target cash reserve is one year's operating plus average annual capital expenditures. The projected cash balances are lower than the target because the City Council has prioritized small or no rate increases, and capital expenses are projected to increase over the next four years. 10 Storm Water Fund Ending Cash Balance 2,500,000 2,000,000 1,500,000 ■Target Cash Balance ' ■Ending Cash 1,000,000 500,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 11 Putting It All Together: The Utility Bill The chart below shows a utility bill for sample of residential customers who use varying amounts of water. Projected Water, Sewer and Storm Sewer Bills Actual Proposed 2012 2013 2014 2015 Average Quarterly Residential Bill 26,000 gallons water and 26,000 gallons sewer Water 53.05 56.38 58.07 59.81 Sewer 97.91 100.85 103.87 106.99 Storm 9.02 9.29 9.57 9.86 Total $159.98 $166.52 $171.52 $176.66 Percent Increase from prior year 2.7% 4.1% 3.0% 3.0% Amount Increase from prior year $6.54 $5.00 $5.15 Sample Bill for Lower Water User 11,000 gallons water and 8,000 gallons sewer Water 21.45 24.15 24.87 25.62 Sewer 27.83 28.67 29.53 30.41 Storm 9.02 9.29 9.57 9.86 Total $58.30 $62.11 $63.97 $65.89 Percent Increase from prior year 2.7% 6.5% 3.0% 3.0% Amount Increase from prior year $3.80 $1.86 $1.92 Sample Bill for Higher Water User 255,000 gallons water and 26,000 gallons sewer Water 839.32 864.17 890.10 916.80 Sewer 97.91 100.85 103.87 106.99 Storm 9.02 9.29 9.57 9.86 Total $946.25 $974.31 $1,003.54 $1,033.65 Percent Increase from prior year 2.7% 3.0% 3.0% 3.0% Amount Increase from prior year $28.06 $29.23 $30.11 12 Exhibit A — Rate Comparison with Other Communities The graph below compares the proposed 2013 utility rates with the 2012 utility rates for the communities identified as the comparable KFS cities. 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 26,000 gallons of water and 26,000 gallons of sanitary sewer. Total 2012 Water, Sewer, and Storm Water Charges per Quarter for Average Residential Users $200 00 $175.00 $15000 $125 00 $100.00 07500 I _A $50.00 1 - E $2500 t I $000 Andover Chaska Chanhassen Chanhassen Cottage Elk River Farmington Lino Lakes Prior Lake Rosemount Savage Stillwater (Proposed (Actual 2012) Grove 2013) ❑ Storm Water Charges ❑Sewer Charges ❑Water Charges 13 Exhibit B — Capital Improvement Plans and Projections 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 Other expense increase 3 00% 3.00% 3 00% 3 00% 3 00% 3.00% 300% 3 00% 3 Investment Rate 2 00% 2.00% 260% 300% 3 00% 3 00% 3.00% 4 User rate increase 3 00% 3 00% 3 00% 3. 3.00% 3 00 % 3 00% 6 Actual Actual Adopted Proposed Projected 7 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 8 Operating Revenue 9 Water sales 2,332,767 2,497,737 2,550,000 2,525,000 2,822,582 2,910,602 3,001,690 3,096,332 3,195,343 3,297,517 3,402,946 10 New User 11 Other Income 9186_7 113.590 100.000 105,000 107 100 109 242 111 427 113 655 115 928 118 247 120 612 12 Total Revenue 2,424,634 2,611,327 2,650,000 2,630,000 2,929,682 3,019,844 3,113,116 3,209,988 3,311,272 3,415,764 3,523,558 13 14 Existing Operating Expenses 15 Personal services 522,654 564,264 540,500 569,500 586,585 604,183 622,308 640,977 660,207 680,013 700,413 16 Contractual 384,349 417,669 375,100 390,600 402,318 414,388 426,819 439,624 452,812 466,397 480,389 17 Materials and Supplies 269,373 259,486 254,700 259,600 267,388 275,410 283,672 292,182 300,948 309,976 319,275 18 Repairs and Maintenance 332,326 356,607 238,200 272,200 280,366 288,777 297,440 306,363 315,554 325,021 334,772 19 Operating Expenses Treatment Plant #1 0 0 0 0 0 0 0 0 0 20 Operating Expenses Treatment Plant #2 0 0 21 Depreciation 1.492,476 1,523,901 1,525.000 1,570,750 1 837 873 1 893 009 1 949 799 2 008 293 2 068 542 2 130 598 2 194 516 22 Total Operating Expenses 3,001,178 3,121,927 2,933,500 3,062,650 3,374,530 3,475,765 3,580,038 3,687,439 3,798,063 3,912,005 4,029,365 23 24 Net operating income (576,544) (510,600) (283,500) (432,650) (444,847) (455,922) (466,922) 477,452 ( ) (486,791) (496,240) (505,807) 25 26 Cashflow 27 Net operating income (576,544) (510,600) (283,500) (432,650) (444,847) (455,922) (466,922) (477,452) (486,791) (496,240) (505,807) 28 Add Depreciation 1,492,476 1,523,901 1,525,000 1,570,750 1,837,873 1,893,009 1,949,799 2,008.293 2,068,542 2,130,598 2,194,516 29 Grant/iintergovemmental 9,393 30 Miscellaneous 19,801 254 10,000 5,000 31 Adjustments to reconcile operating income to net cash flows (348,398) (184,549) 32 Investment Income 49,752 62,061 50,000 70,000 19,722 29,744 36,560 65,835 76,536 71,141 81,731 33 transfers In - - - - - - - - - - 34 Transfers Out (250,000) (792,166) 0 0 0 0 0 0 0 35 Net Cash available for capital costs and debt 387,087 108,294 1,301,500 1,213,100 1,412,747 1,466,831 1,519,437 1,596,676 1,658,287 1,705,498 1,770,440 36 37 Capital Expenses for Water System Improvements 38 Bond Proceeds 9,822,339 625,000 700,000 700,000 780,000 1,600,000 700,000 39 Transfer In from Trunk Fund for Treatment Plant - - - - - - - - 39 Capital Improvements (373,940) (3,869,500) (742,000) (800,800) (953,971) (967,383) (181,913) (2,372,473) (94,899) (986,949) 40 Debt Service Senes 2004 Bonds for Treatment Plant (50 %) (290,577) (291,927) (290,527) (291,377) (291,928) (213,420) (213,370) (212,920) (214,410) 0 0 41 Debt Service for Series 2005 Bonds /2011 Refunding (168,068) (167,434) (168,385) (146,969) 0 0 0 0 0 0 0 42 Debt Service for Senes 2011 A &B Bonds (25,323) (257,904) (425,893) (480,666) (492,916) (495,223) (498,914) (718,938) (717,724) 43 Future Debt 3 0% for 10 years 47 Debt Service - 2012 (7,614) (93,009) (95,892) (95,178) (94,338) (96,785) (95,516) (94,029) 48 Debt Service - 2013 0 0 0 0 0 0 0 49 Debt Service - 2014 (82,061) (82,061) (82,061) (82,061) (82,061) (82,061) 50 Debt Service - 2015 (82,061) (82,061) (82,061) (82,061) (82,061) 51 Debt Service - 2016 (91,440) (91,440) (91,440) (91,440) 52 Debt Service - 2017 0 0 0 53 Debt Service - 2018 (3% for 10 years) (187,569) (187,569) 54 Debt Service - 2019 0 55 Total cash flow from capital and related financing (458,645) 8,989,038 (3,728,735) (1,445,863) (911,629) (1,126,010) (1,152,969) (1,239,956) (1,838,144) (1,352,484) (1,541,833) 56 57 Net cash flow (71,558) 9,097,332 (2,427,235) (232,763) 501,118 340,821 366,468 356,720 (179,857) 353,014 228,607 58 Beginning Cash Balance 1,843,985 1,772,426 3,646,084 1,218,849 986,086 1,487,203 1,828,024 2,194,492 2,551,212 2,371,354 2,724,369 59 Less Cash with Escrow Agent (Refunding Bonds) (7,223,674) 59 Ending Cash Balance 1,772,426 3,646,084 1,218,849 986,086 1,487,203 1,828,024 2,194,492 2,551,212 2,371,354 2,724,369 2,952,976 City of Chanhassen Water Trunk Fund Cash Flow Assumptions 1 Other revenue increase 2.00% 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% 3.00% 3 Investment Rate 2 00% 2 00% 2 00% 2.00% 2.00% 3 00% 3 00% 3 00% 3.00% 4 5 6 Actual Actual Proposed Proposed Projected 7 Cash Flow Statement 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 8 Revenue 9 Hook -up Fees 649,420 735,898 625,000 700,000 863,914 1,055,323 1,433,306 1,526,955 1,618,572 1,724,282 1,827,739 10 Deferred Hook -up Fees 0 0 0 0 0 0 0 0 0 0 11 Special Assessments 103,538 36,342 12 Total Revenue 752,958 772,240 625,000 700,000 863,914 1,055,323 1,433,306 1,526,955 1,618,572 1,724,282 1,827,739 13 14 15 Capital Improvements 16 Bond Proceeds 1,000,000 17 Capital Improvements (1,790,799) (185,000) 0 (820,000) (88,400) (1,000,480) (224,973) (128,684) (4,404,284) (139,185) 0 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 0 23 Debt Service - 2005 (312,127) (310,949) (312,716) (272,942) 0 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) (581,633) 25 Future Debt. 3 0% over 10 years 26 27 28 29 Debt Service - 2012 30 Debt Service - 2013 0 0 0 0 0 0 0 31 Transfer Out to Operating for Water Treatment 0 0 32 Debt Service - 2014 0 0 0 0 0 0 33 Debt Service -2015 (117,231) (117,231) (117,231) (117,231) (117,231) 34 Debt Service - 2016 0 0 0 0 35 Debt Service - 2017 0 0 0 36 Debt Service - 2018 0 0 37 Debt Service - 2019 0 38 Debt Service - 2020 39 Cashflowfrom Capital and Financing (2,393,503) (787,876) (603,243) (1,397,935) (670,285) (562,155) (916,859) (819,772) (5,100,323) (840,640) (698,864) 40 41 Investment Income - 33,417 35,000 42,516 30,187 34,663 45,220 84,679 108,435 7,236 33,962 42 43 Annual Net Cash Flow (1,640,545) 17,782 56,757 (655,420) 223,816 527,831 561,667 791,862 (3,373,316) 890,878 1,162,837 44 45 46 Beginning Cash Balance 3,748,539 2,107,995 2,107,995 2,164,752 1,509,332 1,733,147 2,260,978 2,822,646 3,614,507 241,191 1,132,069 47 Ending Cash Balance 2,107,995 2,125,776 2,164,752 1,509,332 1,733,147 2,260,978 2,822,646 3,614,507 241,191 1,132,069 2,294,906 City of Chanhassen, Minnesota Water Operating Fund Capital Improvements Paid By User Rates WATER OPERATING 2012 2013 2014 2015 2016 2017 2018 2019 2020 Accessories /Equipment EQ 062 $ 54,500 $ 17,000 $ 17,000 $ 20,500 $ 25,000 Public Works Facility Improvements MB -003 Excavator EQ 091 $ 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 assumed to be Water Treatment Phase II W -037 $ - 2023 or later Watermain Replacement with street projects W -024 $ 700,000 $ 175,000 $ 700,000 $ 125,000 $ 700,000 $ 75,000 $ 700,000 $ 700,000 750,000 gal Elevated Storage Tank High Zone W -042 $ 2,490,000 Well #17 (2021) Well #16 W -025 $ 600,000 Well 15 W -048 $ 700,000 Well Rehabilitation W -032 $ 40,000 $ 40,000 $ 60,000 $ 60,000 $ 50,000 $ 50,000 $ 50,000 Meter Radio Replacements W -054 $ 625,000 Total $ 3,869,500 $ 742,000 $ 770,000 $ 882,000 $ 860,000 $ 155,500 $ 1,950,000 $ 75,000 $ 750,000 Inflated Cost Beginning in 2013 4% $ 3,869,500 $ 742,000 $ 800,800 $ 953,971 $ 967,383 $ 181,913 $ 2,372,473 $ 94,899 $ 986,949 City of Chanhassen, Minnesota Water Trunk Fund Capital Improvements Paid By Hook -Up Fees WATER TRUNK FUND 2012 2013 2014 2015 2016 2017 2018 2019 2020 Project Lyman Blvd. Improvements ST -003 $ 20,000 Arboretum Watermain W -020 (Lyman - Bluff Creek Blvd.) (12 ") Trunk watermain oversizing W -056 $ 200,000 $ 110,000 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 $ 700,000 Water Treatment Phase II costs in operating CIP 78th St Watermain Loop Improvements W 055 $ 150,000 Well 14 Improvements W -043 Well 15 W -048 $ 700,000 Well 16 $ 600,000 Well #17 (2021) 1 Million gal Elevated Storage Tank Low Zone W -046 $ 2,600,000 2015 MUSA Area Trunk Watermain (12 " -16 ") $ 220,000 $ 110,000 High zone service pump W 050 $ 120,000 Total $ - $ 820,000 $ 85,000 $ 925,000 $ 200,000 $ 110,000 $ 3,620,000 $ 110,000 $ - Inflated Cost Beginning in 2013 4% $ - $ 820,000 $ 88,400 $ 1,000,480 $ 224,973 $ 128,684 $ 4,404,284 $ 139,185 $ City of Chanhassen Utility Rate Study Sewer Operating Fund Projected Cash Flows 1 Assumptions 2 User fee rate increase 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3 00% 3 00% 3.00% 3 Other revenue increase 2.00% 2.00% Z00% Z00% 2 00% 2 00% 2 00% 2.00% 4 Other expense increase 3.00% 3.00% 3 00% 3 00% 3 00% 3.00% 3.00% 3.00% 5 MCES increase 4.00% 4.00% 4.00% 4.00% 4 00% 4 00% 4.00% 6 Investment Earnings 2.00% 3.00% 3.00% 3.00% 3 00% 3 00% 3 00% 3 00% 7 9 Actual Actual Proposed Proposed Projected 10 Cash Flow Statement 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 11 Operating Revenue 12 Sewer Charges 2,308,928 2,247,765 2,423,364 2,300,000 2,570,947 2,741,448 2,851,696 2,966,091 3,084,784 3,207,928 3,335,685 13 Penalties and other 56,430 49,912 60,000 60.000 60,000 60.000 60.000 60,000 60,000 60,000 60,000 14 Total operating revenue 2,365,358 2,297,677 2,483,364 2,360,000 2,630,947 2,801,448 2,911,696 3,026,091 3,144,784 3,267,928 3,395,685 15 16 Operating Expenses 17 Personal services 343,400 347,976 352,500 357,500 368,225 379,272 390,650 402,369 414,440 426,874 439,680 18 Contractual 379,372 325,255 134,500 207,600 213,828 220,243 226,850 233,656 240,665 247,885 255,322 19 Materials and Supplies 43,684 51,577 38,600 44,200 45,526 46,892 48,299 49,747 51,240 52,777 54,360 20 Repairs and Maintenance 129,071 120,649 112,000 52,000 53,560 55,167 56,822 58,526 60,282 62,091 63,953 21 MCES Disposal Fees 1,386,052 1,519,879 1,520,000 1,376,000 1,431,040 1,488,282 1,547,813 1,609,725 1,674,114 1,741,079 1,810,722 22 Depreciation 963.849 948,063 975,000 1,004,250 1,034,378 1,065,409 1,097,371 1,130,292 1,164,201 1,199,127 1,235,101 23 Total Operating Expenses 3,245,428 3,313,399 3,132,600 3,041,550 3,146,557 3,255,264 3,367,804 3,484,317 3,604,943 3,729,833 3,859,139 24 25 Net Operating Income (880,070) (1,015,722) (649,236) (681,550) (515,610) (453,816) (456,109) (458,226) (460,160) (461,905) (463,453) 26 27 Cashflow 28 Net operating income (880,070) (1,015,722) (649,236) (681,550) (515,610) (453,816) (456,109) (458,226) (460,160) (461,905) (463,453) 29 Add Depreciation 963,849 948,063 975,000 1,004,250 1,034,378 1,065,409 1,097,371 1,130,292 1,164,201 1,199,127 1,235,101 30 Operating Grant and Misc 6,222 31 Other changes (7,082) (13,863) 1,200 1,200 32 Investment Income 42,602 99,730 20,000 30,000 23,610 26,612 40,242 37,697 54,074 61,156 82,361 33 Adjustments to reconcile operating income to n 27,976 34 Transfers In 35 Transfers Out for Street Reconstruction (50,000) (313,010) 0 0 0 0 0 0 0 36 Cashflow from Operations and Investing 103,497 (294,802) 346,964 353,900 542,378 638,205 681,504 709,764 758,116 798,379 854,008 1 37 38 Debt and Capital Expenditures 39 Existing Debt 40 New Debt Service 2012 (4,568) (39,861) (41,096) (40,790) (40,430) (41,479) (40,935) (40,297) 41 Bond Proceeds 620,000 42 Capital lmprovements (16,592) (69,455) (954,500) (118,000) (402,480) (142,771) (725,537) (123,420) (480,578) (50,613) (565,851) 43 Total debt and capital expenses (16,592) (69,455) (334,500) (122,568) (442,341) (183,867) (766,327) (163,850) (522,057) (91,548) (606,148) 44 45 Cash Flow after Capital Expenditures 86,905 (364,257) 12,464 231,332 100,037 454,337 (84,823) 545,914 236,059 706,831 247,861 46 Beginning Cash Balance 820,569 907,474 543,217 555,681 787,013 887,050 1,341,387 1,256,564 1,802,478 2,038,536 2,745,367 47 Ending Cash Balance 907,474 543,217 555,681 787,013 887,050 1,341,387 1,256,564 1,802,478 2,038,536 2,745,367 2,993,228 ■ City of Chanhassen Utility Rate Study Sewer Trunk Fund Projected Cash Flows 1 Assumptions: 2 Investment Rate 2 00% 2.00% 3.00% 3.00% 3 00% 3 00% 3 00% 3.00% 3.00% 3 Rate Increases 0% 3% 3% 3% 3% 3% 3% 3% 3% 3% 4 5 Actual Actual Actual Proposed Proposed Projected 6 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 7 8 Sewer Hook -up Fee Revenue* 333,047 244,220 267,010 235,000 250,000 291,123 342,042 454,706 470,767 484,890 502,003 517,063 9 Net Special Assessment Revenue 11.754 37.901 11,772 0 10 Total Revenue 344,801 282,121 278,782 235,000 250,000 291,123 342,042 454,706 470,767 484,890 502,003 517,063 10 11 Debt and Capital Expenditures 12 Transfers in from operating fund 13 Bond Proceeds 14 Outstanding Sewer Debt Payments (144,996) (139.008) (69,718) (71,628) 0 0 0 0 0 0 0 15 Construction in Progress 16 Capital lmprovements (75,000) (510,000) (98,800) (2,136,160) (84,365) (87,739) (2,281,224) (94,899) (98,695) 17 Transit station transfer out 18 19 Future Debt 3% over 10 years 20 21 Debt Service - 2014 0 0 0 0 0 0 22 Debt Service - 2015 0 0 0 0 0 23 Debt Service - 2016 0 0 0 0 24 Debt Service - 2017 0 0 0 25 Debt Service - 2018 0 0 26 Debt Service - 2019 0 27 Debt Service - 2020 28 Total capital expenses (144,996) (139,008) (69,718) (146,628) (510,000) (98,800) (2,136,160) (84,365) (87,739) (2,281,224) (94,899) (98,695) 29 30 Investment Income 45,209 0 32,500 32,500 60,167 84,256 92,553 41,506 53,862 66,968 15,087 27,753 31 32 Cash Flow 245,014 143,113 241,564 120,872 (199,833) 276,579 (1,701,565) 411,848 436,889 (1,729,366) 422,191 446,121 33 34 Beginning Cash Balance 2,257,792 2,502,806 2,645,919 2,887,483 3,008,355 2,808,522 3,085,101 1,383,536 1,795,384 2,232,272 502,906 925,097 35 Ending Cash Balance 2,502,806 2,645,919 2,887,483 3,008,355 2,808,522 3,085,101 1,383,536 1,795,384 2,232,272 502,906 925,097 1,371,218 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 Light Duty Trucks /Equipment EQ -062 $ 34,500 $ 17,000 $ 17,000 $ 20,500 $ 55,000 $ 30,000 Excavator /skid loader EQ 091 $ 30,000 Meter Radio Replacements EQ 108 $ 620,000 Push camera replacement EQ 129 $ 11,000 Vector sewer /jetting truck EQ 110 $ 325,000 Portable generator EQ 097 $ 17,000 Lift station 24 roof replacement MB 024 $ 25,000 Sewer Replacement SS -014 $ 300,000 $ 75,000 $ 300,000 $ 75,000 $ 300,000 $ 40,000 $ 300,000 $ 300,000 Lift Station Maintenance SS -017 $ 15,000 $ 40,000 $ 40,000 $ 20,000 $ 20,000 $ 40,000 $ 40,000 $ 100,000 Lift Station #10 Improvements SS -023 Downtown Transit Station Site Imp. ST -021 Total $ 954,500 $ 118,000 $ 387,000 $ 132,000 $ 645,000 $ 105,500 $ 395,000 $ 40,000 $ 430,000 Inflated Cost Beginning in 2013 4% 954,500 118,000 402,480 142,771 725,537 123,420 480,578 50,613 565,851 City of Chanhassen, Minnesota Sewer Trunk Fund Capital Improvements Paid By Hook -Up Fees SEWER TRUNK FUND 2012 2013 2014 2015 2016 2017 2018 2019 2020 Project Inflow and Infiltration SS -012 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 TH 101 Improvements ST 028 $ 75,000 Dell Rd/77th Stret Forcemain Replacement SS -018 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 Lift Station #10 Improvements SS -023 $ 360,000 Lyman Blvd Improvements ST -003 $ 20,000 Total $ 75,000 $ 510,000 $ 95,000 $ 1,975,000 $ 75,000 $ 75,000 $ 1,875,000 $ 75,000 $ 75,000 Inflated Cost Beginning in 2013 4% $ 75,000 $ 510,000 $ 98,800 $ 2,136,160 $ 84,365 $ 87,739 $ 2,281,224 $ 94,899 $ 98,695 Surface Water Management Fund - Cash Flow Statement Assump tions: 1 Other revenue increase 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% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 4 Rate Increase 3% 4% 4% 4% 4% 4% 4% 4% 5 Cash Flow Statement Audited Audited Audited Audited Budget Budget Projected 6 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 7 Operating Revenue 8 Quarterly charges 469,587 500,576 526,660 524,812 520,000 528,000 549,120 571,085 593,928 617,685 642,393 668,088 694,812 9 Penalties and other income 9,731 12,185 12,028 9,661 14,000 10,000 10,200 10,404 10,612 10,824 11,041 11,262 11,487 10 Refunds /Reimbursements 0 0 0 0 0 0 0 0 0 0 0 0 11 Total Revenue 479,318 512,761 538,688 534,473 534,000 538,000 559,320 581,489 604,540 628,510 653,434 679,350 706,299 12 13 Existing Operating Expenses (excl. depreciation) 14 Personal services 217,098 218,560 226,050 221,319 239,800 238,000 245,140 252,494 260,069 267,871 275,907 284,184 292,710 15 Contractual 215,361 165,631 191,215 147,687 168,500 180,750 186,173 191,758 197,510 203,436 209,539 215,825 222,300 16 Materials and Supplies 20,784 27.245 31.092 24.341 31.900 29 800 30 694 31 615 32 563 33 540 34 546 35 583 36 650 17 Total Operating Expenses 453,243 411,436 448,357 393,347 440,200 448,550 462,007 475,867 490,143 504,847 519,992 535,592 551,660 18 19 Net operating cash flow 26,075 101,325 90,331 141,126 93,800 89,450 97,314 105,622 114,398 123,663 133,441 143,758 154,639 20 21 Nonoperating Revenue 22 Water Quality Fees 131,292 185,694 196,835 208,645 239,909 254,303 269,561 23 Water Quantity Fees 53,897 160,988 204.329 207.973 227.260 230.470 232,830 24 Subtotal Area Charges 297,273 24,965 111,774 10,609 30,000 70,000 185,189 346,682 401,164 416,619 467,168 484,774 502,392 25 Net Special Assessments 26 Investments Income 213,822 45,185 21,995 16,499 22,000 18,000 2,107 7,558 7,786 8,963 15,003 12,386 21,104 27 Intergovernmental revenue / Other 49,586 13.363 7 774 2,572 57,800 46,650 0 0 0 0 0 0 0 28 Rerconciliation of Revenue to Cashflow 12.731 (13,344) 29 Total Non - Operating Revenue 573,412 70,169 141,543 29,680 109,800 134,650 187,297 354,239 408,950 425,582 482,172 497,160 523,495 30 31 Capital Improvements 32 Transit Station Area Improvements 33 Kerber park pond slope stabilization 57,500 34 Street Improvement Projects 400,000 50,000 200,000 50,000 200,000 400,000 400,000 35 Equipment (Leaf Vac, Excavator, Vactor) 30,000 50,000 50,000 36 TH 101 /Pleasant View Rd 50,000 50,000 37 Lower Bluff Creek Sediment Improvements 75,000 35,000 75,000 35,000 75,000 38 Lake Minnewashta Outlet 39 Landings Court Storm Water Pond Imp 40 Storm water maintenance /replacement 25,000 25,000 25,000 25,000 25,000 41 West Central Lotus Lake Phase II 75,000 5,000 42 Property Acquisition 75,000 75,000 75,000 75,000 75,000 75,000 75,000 43 Stormwater Pond Improvements 40,000 50,000 20,000 60,000 20,000 60,000 40,000 40,000 40,000 44 LID Implementation Project 10,000 11,250 11,250 11,250 11,250 11,250 10,000 10,000 10,000 45 Lake Susan shoreline stabilization 15,000 46 Cranes Vineyard Creek 75,000 47 TH5 Trail Alignment SWMP 48 Bluff Creek Drive Drainage Improvement 49 Total Capital lmprovements - today's costs 242,210 521,811 212,385 72,281 647,500 336,250 396,250 371,250 371,250 171,250 575,000 125,000 575,000 50 Inflation Rate on Capital Improvements 0% 0% 0% 0% 0% 4% 4% 4% 4% 4% 4% 4% 4% 51 Inflated Capital Improvements 242,210 521,811 212,385 72,281 647,500 336,250 412,100 401,544 417,606 200,338 699,575 158,165 756,661 ' 52 Bond Proceeds 400,000 53 Debt Service (10 years at 3 %) (46,892) (46,892) (46,892) (46,892) (46,892) (46,892) 54 Transfer In 70,049 55 Transfer Out (1,364,012) (417,421) (805,000) (629,414) 56 Non - operating cash flow (962,761) (869,063) (875,842) (672,015) (537,700) (201,600) 175,197 (94,197) (55,548) 178,351 (264,296) 292,103 (280,058) 57 58 Net Increase (decrease) in cash (936,686) (767,738) (785,511) (530,889) (443,900) (112,150) 272,510 11,425 58,850 302,014 (130,855) 435,861 (125,419) 59 Beginning Cash Balance 3,682,248 2,745,562 1,977,824 1,192,313 661,424 217,524 105,374 377,884 389,310 448,160 750,174 619,319 1,055,180 60 Ending Cash Balance 2,745,562 1,977,824 1,192,313 661,424 217,524 105,374 377,884 389,310 448,160 750,174 619,319 1,055,180 929,761