HomeMy WebLinkAbout2025-02-11; City Council; Resolution 2025-047RESOLUTION NO. 2025-047
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CALIFORNIA, APPROVING AND FILING THE 2025 WASTEWATER COST OF
SERVICE STUDY, SETTING A PUBLIC HEARING FOR APRIL 22, 2025, AT 5 P.M.,
TO APPROVE INCREASES TO RATES FOR WASTEWATER SERVICES EFFECTIVE
JULY 1, 2025, AND DIRECTING THE CITY MANAGER OR DESIGNEE TO ISSUE
WRITTEN NOTICE OF THE PUBLIC HEARING
WHEREAS, the City of Carlsbad provides wastewater collection services to approximately two
thirds of the City's population and is responsible for the collection and conveyance of sewer discharges
to the Encina Water Pollution Control Facility; and
WHREAS, the City and the Carlsbad Municipal Water District, or CMWD, solicited responses to
its 2019 Utilities Cost of Service Study Request for Proposals and received four responses, and after an
evaluation determined that Carollo Engineers, Inc., was the most qualified consultant; and
WHEREAS, the City Council and CMWD Board authorized a professional services agreement
with Carollo Engineers, Inc., to develop a comprehensive cost-of-service study, including the City's
wastewater cost of services; and
WHEREAS, the City of Carlsbad's Final Wastewater Cost-of-Service Study dated January 2025
provides a revenue requirement analysis, cost of service analysis, and a rate design process, including
recommended adjustments for wastewater rates; and
WHEREAS, the City is proposing wastewater service rate increases effective July 1, 2025, Jan . 1,
2026, and Jan. 1, 2027, consistent with the Final Wastewater Cost-of-Service Study dated January 2025;
and
WHEREAS, the California Constitution, Article XIII D, section 6, or Proposition 218, requires the
City to hold a majority-protest public hearing on any proposed new or increased rates and fees and
mail a written notice at least 45 days prior to the public hearing to the record owners of each identified
parcel upon which the fees or charge for imposition is proposed.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as
follows:
1. That the above recitations are true and correct.
2. The Final Wastewater Cost-of-Service Study dated January 2025 (Attachment A) is
approved by the City Council.
3. That the City Council of the City of Carlsbad hereby sets a majority-protest public hearing
for Tuesday, April 22, 2025, at 5 p.m.
4. That the City Manager of designee is directed to issue written notice of the public
hearing.
5. That approving a cost study, setting of a majority-protest public hearing, and sending
written notice of the public hearing do not constitute a project within the meaning of
the California Environmental Quality Act under Public Resources Code Section 21065
because it has no potential to cause either a direct physical change in the environment
or a reasonably foreseeable indirect physical change in the environment.
PASSED, APPROVED AND ADOPTED at a Joint Special Meeting of the Board of Directors of the
Carlsbad Municipal Water District of the City of Carlsbad, California, and the City Council of the City of
Carlsbad, California, on the 11th day of February 2025, by the following vote, to wit:
AYES:
NAYS:
ABSTAIN:
ABSENT:
Blackburn, Bhat-Patel, Acosta, Burkholder, Shin.
None.
None.
None.
KEITH BLACKBURN, MAYOR
CITY OF CARLSBAD
Wastewater Cost-of-Service Study
2025 Wastewater Cost-of-Service Study
FINAL / January 2025
Attachment A
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Contents
SECTION 1 INTRODUCTION 1
1.1 Study Purpose and Key Drivers 1
1.2 Overview of the Rate Setting Process 2
1.2.1 Revenue Requirement Analysis 2
1.2.2 Cost of Service Analysis 4
1.3 Project Findings and Recommendations 4
SECTION 2 INPUTS AND ASSUMPTIONS 7
2.1 Growth and Wastewater Usage 7
2.2 User Rate Categories 8
SECTION 3 REVENUE REQUIREMENT ANALYSIS 9
3.1 Fiscal Policies 9
3.2 Operating Revenues 10 3.3 Operations and Maintenance Expenditures 11 3.4 Capital Improvement Program Funding 11
3.5 Recommended Revenue Requirements 13
SECTION 4 COST-OF-SERVICE ANALYSIS 15
4.1 Revenue Needs 15
4.2 Functional Allocation 16
4.2.1 Functional Allocation Factors 17 4.2.2 Functional Allocation Results 18
SECTION 5 RATE DESIGN ANALYSIS 20
5.1 Customer Characteristics 20
5.1.1 Class Flow and Loading Assumptions 22
5.2 Unit Cost Calculation 27 5.3 Rate Design 27
5.3.1 Class Unit Costs per HCF Discharges 27
5.3.2 Customer Class Rate Calculations 30 5.3.3 Proposed Rates 31
SECTION 6 ALTERNATIVE OPTION 32
6.1 Bond Issuance 32 6.2 Recommended Revenue Requirements – Alternative Option 32 6.3 Proposed Rates – Alternative Option 34
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Appendices
APPENDIX A PROJECTED O&M
APPENDIX B CAPITAL IMPROVEMENT PLAN
APPENDIX C REVENUE REQUIREMENT ANALYSIS
APPENDIX D FUNCTIONAL ALLOCATION
APPENDIX E RATE CALCULATIONS
APPENDIX F PROJECTED FLOW AND LOADS
APPENDIX G PROJECTIONS FOR ALTERNATIVE OPTION
Tables
Table 1 Proposed Wastewater Rates by Customer Class 6 Table 2 Escalation Factors 7 Table 3 Current Rate Revenues (in millions) 10
Table 4 Offsetting Revenues (in millions) 10 Table 5 Operating Expenditures (in millions) 11 Table 6 Capital Improvement Plan Expenditures (in millions) 12
Table 7 Capital Improvement Plan Funding (in millions) 13 Table 8 Revenue Requirement Summary (in millions) 14
Table 9 Expenditures and Offsetting Revenues (in millions) 15 Table 10 Functional Allocation Factors 17 Table 11 CIP Functional Allocation (in millions, 2024 Dollars) 18
Table 12 O&M Functional Allocation (in millions) 18 Table 13 Revenue Requirements Functional Allocation (in millions) 19 Table 14 Wastewater Flow Mass Balance – FY 2021/22 Data 23
Table 15 Wastewater BOD Mass Balance – FY 2021/22 Data 24 Table 16 Wastewater TSS Mass Balance – FY 2021/22 Data 25 Table 17 Expected Billed Units by Customer Class for FY 2024/25 26
Table 18 Unit Cost per Billable Constituents 27 Table 19 Group I Unit Cost per HCF Calculation 28 Table 20 All Classes Unit Cost per HCF Calculation 29
Table 21 Group I Monthly Rate Calculation 30 Table 22 Rate per HCF of Water Consumption Calculation 30 Table 23 Schools Rates Calculation 30
Table 24 Proposed Wastewater Rates by Customer Class 31 Table 25 Alternative Option – Bond Summary 32
Table 26 Alternative Option with Bond Funding – Revenue Requirement Summary (in millions) 33 Table 27 Alternative Option with Bond Funding – Proposed Wastewater Rates by
Customer Class 34 Table 28 Comparison of Rate Revenue Increases for Baseline Option to Alternative with Additional Bonds 35
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Figures
Figure 1 Cost of Service Rate Study Process 2
Figure 2 Single Family Bill Comparison 35
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Abbreviations
ACFR Annual Comprehensive Financial Report
ADU Accessory Dwelling Unit
BOD biological oxygen demand
Carlsbad City of Carlsbad
Carollo Carollo Engineers, Inc.
CIP capital improvement program
DSCR Debt Service Coverage Ratio
EDU Equivalent Dwelling Unit
EWA Encina Wastewater Authority
EWPCF Encina Water Pollution Control Facility
FYE Fiscal Year Ending
gpd gallons per day
HCF hundred cubic feet
MFR Multi-Family Residential
mgd or MGD million gallons per day
mg/L milligrams per liter
O&M Operation and maintenance
SFR Single Family Residential
SRF State Revolving Fund
Study Cost of Service Study
TSS total suspended solids
WEF Water Environment Federation
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SECTION 1 INTRODUCTION
The City of Carlsbad (Carlsbad) owns a wastewater system that provides wastewater service to roughly two thirds (2/3) of the City’s population and is responsible for the collection and conveyance of sewer
discharges to the Encina Water Pollution Control Facility (EWPCF). The EWPCF is jointly owned by the cities of Carlsbad, Vista, Encinitas, the Buena Sanitation District, Vallecitos Water District, and Leucadia Wastewater District and provides full secondary treatment, sludge handling, and disposal through a deep
ocean outfall that extends along the ocean floor to a point 1.5 miles offshore.
The City’s wastewater service customer base includes approximately 24,000 sewer accounts, consisting of single family residential, multi-family residential, commercial, other, breweries, industrial, and schools. The
City maintains a separate wastewater enterprise fund with its own operating and capital reserves. The wastewater user rates are designed to distribute the cost of the operation and improvement of the City’s
collection system and the City’s share of the EWPCF equitably among all users in accordance with California legal requirements as defined by Proposition 218.
1.1 Study Purpose and Key Drivers
Carlsbad retained Carollo Engineers, Inc. (Carollo) to perform a comprehensive Cost of Service Study
(Study) of the City’s potable water, recycled water, and wastewater systems and to develop a rate plan for the upcoming 5-year period, Fiscal Year Ending (FYE) 2025 through FYE 2029. The City has historically set rates on a calendar year basis, and the rates calculated in this assume that schedule is retained. However,
to align with the proposed increased for water and recycled water rates, implementation of the first increase will be delayed to July 1, 2025.
Carollo’s analysis was guided by the policies and practices of the City, industry best practices for cost-of-
service analyses as outlined by the Water Environment Federation (WEF) updated Manual of Practice No. 27, Financing and Charges for Wastewater Systems, and requirements for establishing wastewater
rates within the State of California. This report summarizes the findings and recommendations of the cost-of-service and rate analysis for the City’s wastewater system. The findings of the cost-of-service analysis for potable and recycled water are provided by Carollo in a separate report.
Several matters influence the need to conduct a comprehensive cost-of-service rate design study. Identifying these matters upfront defines the strategic intent needed to complete this project successfully. These issues include the following:
The State of California requires that all utility rates meet the cost-of-service requirements imposed under Proposition 218. These principles underlie the approach to rate setting such that all customers are charged rates that are proportional to the cost of providing service attributable to a parcel based
on the demands that each customer class places on the system.
Although there are others, the main factor driving the need for increased rate revenues for this Study is funding of the capital improvement program (CIP). Based on current projections, the City and the
EWPCF have identified a total of $122.3 million (2024 dollars) in necessary capital improvements over the next 5 years. The City’s share of the EWPCF projects is expected to total approximately half of the City’s total CIP expenses over this time period.
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In addition to anticipated CIP expenditures, the recent high inflation rates have affected operating
costs of utilities dramatically in the last few years. Although the inflation rate is expected to return to a more historically “normal” rate during the Study period, FYE 2024 budget was carefully reviewed and updated to develop the appropriate 5-year financial plan.
1.2 Overview of the Rate Setting Process
Rate analyses should be performed periodically so that revenues from rates adequately fund utility operations and maintenance (O&M) and capital investments. Additionally, in California, water and wastewater rates must adhere to the cost-of-service requirements imposed by the State Constitution.
Proposition 218 requires that property related fees and charges, including wastewater rates, do not exceed the reasonable proportional cost of providing the service.
In addition to adhering to state requirements, Carollo’s rate-setting methodology is consistent with industry guidelines described in the WEF Manual of Practice 27: Financial and Charges for Wastewater Systems (MOP 27).
The cost-of-service analysis presented within this report consists of the following three interconnected processes:
Figure 1 Cost of Service Rate Study Process
While the process is described in a linear step by step approach, it is better understood as an iterative process where the ultimate objective is to balance revenues with costs in an equitable manner for customers. These three processes will form the basis for the rate analyses presented within this report.
1.2.1 Revenue Requirement Analysis
The revenue requirement analysis is a comprehensive test of a utility’s fiscal health, examining the
adequacy of current revenues under existing rates and forecasted demands to its forecasted future O&M and capital funding needs. This analysis sets the basis for rate planning and reviews the viability of a utility’s revenues against expenses, debts, and reserve policies.
Revenue Requirement Analysis
Compares existing revenues of the utility to its operating, capital, and policy driven costs to establish the adequacy of the existing cost recovery levels.
Cost of Service Analysis
Identifies and apportions annual revenue requirements to functional rate components based on its application of the utility system.
Rate Design
Considers both the level and structure of the rate design to collect the distributed revenue requirements from each class of service.
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If revenue projections under existing rates do not meet forecasted requirements, rate revenue increases
are recommended until the tests are passed. The study analyzed the revenue requirements to test the fiscal health of the City’s wastewater system, evaluated the adequacy of current rates and charges, and set the basis for the 5-year rate plan for the City. No bond issuance was assumed during the Study period.
1.2.1.1 Revenue Requirements Components
Revenue requirements are the summation of expenses or costs for providing wastewater services, including collecting and treating sewage, and handling treated effluent to the environment. They are
determined on an annual basis, and they include:
O&M: Salaries and benefits, chemicals, power, vehicles, equipment, supplies, etc. Some costs vary by the volume of treatment such as chemicals and power, but other costs are fixed and independent of
volume such as salaries and vehicles.
Capital Improvements and Financing: Design and construction of new and replacement infrastructure, including labor for City employees and fees for consultants and contractors that
perform this work, along with debt service payments, bond issuance costs, commercial paper fees, etc. including debt coverage. Capital requirements include the City’s internal collection assets as well as the City’s share of costs for Encina.
Encina Operating Costs: Wastewater treatment and effluent disposal costs incurred by Encina Wastewater Authority (EWA).
Financial Policies: Maintenance of financial policies, such as minimum reserve balances, which are supported by user rates.
1.2.1.2 Revenue Requirement Tests
There are three sufficiency tests that can be used to define the annual revenue requirement: (1) operating
income, (2) debt coverage, and (3) reserves. These sufficiency tests are commonly used to determine the amount of annual revenue that must be generated from an agency’s rates.
The cash flow sufficiency test examines whether a utility is generating enough revenues to meet O&M expenses, debt service payments, policy driven additions to working capital (and reserves), miscellaneous capital outlays, replacement funding, and rate- funded- capital expenditures. It requires
a net positive cash flow at the end of each fiscal year. When there is a cash flow deficit, an increase in rate revenues is recommended. However, when ending reserve balance is sufficient, the rate increase can be reduced or omitted to mitigate rate payer impacts.
The debt service coverage test assesses a utility’s ability to meet their annual debt service obligations. Bond issuances regularly include a stipulation that the agency must maintain sufficient cash flows to meet annual debt service payments plus an additional amount by its covenant. Typical
debt service coverage ratio (DSCR) target ranges from 1.10 to 1.40 times annual debt service payment, depending on an agency’s specific financial situation and the type of debt instrument issued. This means that for a utility’s every $100 in debt obligation, it needs to generate $110 to $140
in net operating income. When the calculated DSCR falls below the target, an increase in rate revenues is recommended. Based on the City’s State Revolving Fund loan agreement with the California State Water Resources Control Board, the DSCR target for the wastewater State Revolving
Fund (SRF) loan is 1.20.
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Reserves Test measures if a utility is maintaining its reserve target to ensure continuation of their
operations and any financial obligations during unexpected revenue shortfalls. This test is not legally binding under Proposition 218 but provides an assurance for a utility’s financial stability. The reserve target is based on the polices adopted by the City Council. When the end of the year balance falls
before the target, an increase in rate revenues is recommended. However, reserve targets could be reduced in some cases in order to mitigate rate payer impacts.
1.2.2 Cost-of-Service Analysis
This step builds a link between the City’s cost of wastewater service and the proposed rates for each customer. After determining the revenue requirement, this step outlines the cost to collect and treat each
unit of sewage to serve each customer.
This process reviews each item in the system’s budget and allocates the items based on what function is served. For example, some cost items support the collection or treatment of wastewater while other costs
are incurred to provide customer service or to fund infrastructure maintenance. Organizing the budget in terms of end function allows the creation of a nexus between the budget item and the rate. This process
bridges the costs incurred by the City and the unique and varied benefits delivered to each customer.
With respect to wastewater, there are two methods outlined in Manual of Practice No. 27 for distributing these costs: Wastewater Flow and Wastewater Loading Strengths. Both are considered fair and equitable
because both approaches distribute revenue requirements to each class in proportion to their respective contribution to the system cost components. This study’s cost of service analysis uses the Base-Extra Capacity method which uses a three-part allocation process:
1. Functionalization: Annual costs are allocated by utility functions, such as collections, treatment, and customer service.
2. Rate Components: Wastewater facilities are designed and operated to collect wastewater and treat it
to remove pollutants prior to reuse or disposal. The costs can be tracked in rate components such as collection flow, treatment flow, biochemical oxygen demand (BOD), total suspended solids (TSS), and customer service. These services are the basis for allocating the functionalized costs to cost
components.
3. Customer Class: Cost components are distributed to customer classes in proportion to their burden on the system based on their estimated wastewater flows and loading.
1.3 Project Findings and Recommendations
Based on the analysis projections, the City will need to increase wastewater rate revenues to implement identified capital improvement projects and, to a lesser extent, to keep pace with inflationary increases to
O&M costs. While the use of reserves to fund a share of capital projects will help to mitigate the necessary level of rate increases, significant rate increases will still be required due to the magnitude of the capital improvements that are necessary. The main analysis discussed in this report assumes that the
City will not be issuing bonds to support the CIP projects during the Study period, in line with the City’s typical capital funding practices. An alternative analysis, assuming the use of bonds, is included in the last section of the report. It is recommended that the City review its revenues and expenditures on an annual
basis to verify that the implemented rates are adequately recovering costs.
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The key findings and recommendations are as follows:
Proposed Rate Increases: Given the considerable capital improvement projects for the study period (FYE 2025 – FYE 2029), increases of 14 percent per year through FYE 2027 are proposed with projected increases at 7-percent per year for FYE 2028 and FYE 2029.
Retain the Current Rate Structure: The proposed user rates largely retain the City’s current rate structure and will include a cost-of-service adjustment on July 1, 2025 based on the updated cost-of-service allocations followed by across the board increases on January 1, 2026 and January 1, 2027.
Rate Implementation Timing: Subsequent to the development of the rates proposed in this report, the City opted to delay rate increased until July 1, 2025. This will allow time to update the customer billing system to include the pass-through charges that have been developed for water rates. Rather
than recalculating rates, the implementation of the rates developed based on a January 1, 2025 increase will be delayed by six months. The City will resume its typical calendar year rate increases
starting January 1, 2026. The delay in 2025 will result in decreased revenues of approximately $1.8 million which will be covered with reserves. Future increases, beyond FYE 2027 may need to be higher than those presented to replenish the reserves.
Projected Reserves: The City’s utilities reserve policy sets a minimum reserve target based on components for 90-days of O&M costs, 1 year of annual debt service payments, 25-percent of the five year annual average CIP, a rate stabilization reserve set at minimum of 5-percent of annual rate
revenues, and 1-percent of the system’s replacement value in an emergency reserve ($4.4 million for FYE 2025). The policy also includes general guidance to maintain total reserves equivalent to between 180 and 365 days of O&M expenditures. Due to the large anticipated CIP expenditures, the City will
draw on its existing reserves to fund projects, resulting in rate increases lower than those that would be otherwise necessary. This use of reserves will result in total reserves being drawn below the minimum amount defined by the components, however they will remain within the 180 to 365 days of
O&M range for all years except FYE 2028. Longer-term projections indicate that reserves would rebound above the minimum level by FYE 2030.
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Table 1 outlines the calculated wastewater charges for FYE 2025 through FYE 2029 for Option 1.
Table 1 Proposed Wastewater Rates by Customer Class
Customer Class Current Rate
FYE 2025
Proposed
Delayed to Jul. 1 2025
FYE 2026
Proposed
Jan. 1 2026
FYE 2027
Proposed
Jan. 1 2027
Increase(1) 14.00% CoS Adj. 14.00% 14.00%
Group I - Residential - Monthly Flat Rate
SFR $51.74 $59.85 $68.22 $77.77
SFR w/ Second Dwelling Unit 77.60 89.77 102.33 116.66
Group I - Residential - Rates per HCF
MFR $5.95 $6.89 $7.85 $8.95
Mobile Home 5.95 6.89 7.85 8.95
Commercial - Rates per HCF
GROUP II - Commercial 2 $5.06 $6.06 $6.91 $7.88
GROUP III - Commercial 3 7.21 8.01 9.13 10.41
GROUP IV - Commercial 4 12.61 12.90 14.71 16.76
Industrial Pretreatment Class III 8.14 9.03 10.29 11.73
Group V - School - Monthly Rates per Student
Elementary School (per student) $1.02 $1.18 $1.34 $1.53
Junior High School (per student) 1.53 1.77 2.01 2.30
High School (per student) 2.03 2.36 2.68 3.06
Boarding School (per student) 10.56 11.98 13.65 15.56
Breweries - Rates per HCF
B1 - Brewery without a restaurant and hauls waste for outside treatment $5.06 $6.06 $6.91 $7.88
B2 - Brewery without a restaurant that does not haul waste for outside treatment 14.06 14.63 16.67 19.01
B3 - Brewery with a restaurant and hauls waste for outside treatment 12.61 12.90 14.71 16.76
B4 - Brewery with a restaurant that does not haul waste for outside treatment 17.34 17.76 20.25 23.08
Notes: HCF – hundred cubic feet; MFR – multi family resident; SFR – single family resident. (1) Proposed rates for FYE 2025 include a cost-of-service adjustment and increases for specific rates vary from the 14.0-percent overall rate revenue increase.
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SECTION 2 INPUTS AND ASSUMPTIONS
Financial, operational, and billing information provided by the City serve as the backbone of the revenue requirement and cost-of-service analysis. The projections developed for this analysis are based on several
sources of information including the budgeted revenues and expenditures for FY 2023/24, actual revenues and expenditures from several prior fiscal years, EWPCF charge records, and other pertinent information such as the Council approved Utilities Reserve Policy. The analyses were completed by adding
supplemental information and calculations to the City’s existing financial model.
2.1 Growth and Wastewater Usage
The escalation factors used in this analysis are based on a review of both long-term and recent cost
escalation factors from the Engineering News-Record Index Construction Cost Index, an industry benchmarking resource, and based on input from Carlsbad staff based on realized cost escalations. Other costs were escalated based on recent and specific cost trends. A customer growth escalation factor, used
to project revenues, wastewater accounts, and wastewater discharge, is included based on the City’s planning growth estimates. These factors are presented in Table 2.
Table 2 Escalation Factors
Escalation Factor FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
General Inflation 4.0% 2.5% 2.5% 2.5% 2.5%
Labor Inflation 4.0% 3.0% 3.0% 3.0% 3.0%
Labor - PERS (Normal Cost) 13.2% 13.2% 13.2% 13.2% 13.2%
Labor - PERS (UAL) 17.0% 16.8% 16.6% 16.5% 16.3%
Labor - Health Insurance 6.4% 6.1% 5.9% 5.7% 5.7%
EWA Operating 3.0% 3.0% 3.0% 3.0% 3.0%
Chemicals Inflation 4.0% 4.0% 4.0% 4.0% 4.0%
Utilities Inflation 4.0% 4.0% 4.0% 4.0% 4.0%
Depreciation Funding 1.2% 1.2% 1.2% 1.2% 1.2%
Interest Earnings 2.5% 2.5% 2.5% 2.5% 2.5%
Customer Demand Growth 0.6% 0.2% 0.4% 1.0% 1.0%
Gnrl Infltn + Cstmr Dmnd Grwth 4.6% 2.7% 2.9% 3.5% 3.5%
No Annual Increase 0.0% 0.0% 0.0% 0.0% 0.0%
One Time Expense -100.0% -100.0% -100.0% -100.0% -100.0%
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2.2 User Rate Categories
Carlsbad classifies its wastewater customers as follows:
Group I:
» SFR. » Single family residential with second dwelling unit.
» Mobile Home. » Multi-Family Residential.
Group II - Commercial 2.
Group III - Commercial 3.
Group IV - Commercial 4.
Group V - Schools:
» Elementary Schools. » Junior High Schools.
» High Schools. » Boarding Schools.
Group VI - Large volume (no accounts).
Breweries:
» B1 - Brewery without a restaurant and hauls waste for outside treatment. » B2 - Brewery without a restaurant that does not haul waste for outside treatment.
» B3 - Brewery with a restaurant and hauls waste for outside treatment. » B4 - Brewery with a restaurant that does not haul waste for outside treatment.
Industrial pretreatment class III.
SFR customers are charged a fixed monthly fee. SFR with an accessory-dwelling unit (ADU) has a higher fixed monthly fee to account for the additional discharges associated with the ADU as compared to a
normal SFR account. All commercial groups and group VI customers are subject to a volumetric charge based on water usage. Schools are charged based on the number of students, as that influences a school’s impact on the wastewater system.
The volumetric charges vary between customer classes based on each class’s assumed flow and loadings. Wastewater customers’ effluent discharges are not individually metered; instead, each user’s discharges are estimated using wastewater billing records and/or metered water consumption records and assumed
strength characteristics. The City’s billing system has a detailed listing of historic water consumption by customer, property use classification, and month.
Commercial customers are grouped into Group II, Group III and Group IV depending on their discharge
characteristics. Customers in the Brewery category are split into separate rate classes based on whether or not they also operate as a restaurant, and whether they haul their brewing waste offsite for treatment.
The Group VI - Large Volume rate category is currently not in use as the only customer in this category is
located outside the service area and no longer has a business presence within the City.
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SECTION 3 REVENUE REQUIREMENT ANALYSIS
The revenue requirement analysis is a comprehensive test of a utility’s fiscal health, scrutinizing the adequacy of current revenues, and setting the basis for rate planning. It reviews the utility’s revenues,
expenses, debts, and reserve policies, and other requirements assessing the viability of each metric going forward. Where cash flows and balances are insufficient, the revenue requirement analysis determines the needed additional cash flows to meet all funding goals.
The City’s FYE 2024 budget expenses serve as the base year for O&M costs. Furthermore, Carollo collected information related to current cash and restricted fund balances and policies, the budgeted capital improvement program expenditures, and all other operating and non-operating future revenues and
expenditures.
Once the revenue requirement is established by compiling all of the City’s cost drivers, three tests are
utilized to define the annual revenues necessary.
The Cash Flow Sufficiency Test looks for a net positive cash flow at the end of each fiscal year to examine whether a utility is generating enough revenues to meet O&M expenses, debt service
payments, policy driven additions to working capital (and reserves), miscellaneous capital outlays, replacement funding, and rate funded capital expenditures. When revenues exceed expenses, an increase in rate revenues is recommended.
The Debt Service Coverage Test assesses a utility’s ability to meet their annual debt service obligations. Bond issuances regularly include a stipulation that the agency must maintain sufficient cash flows to meet annual debt service payments plus an additional amount by its covenant. Typical
debt service coverage ratio (DSCR) target ranges from 1.25 to 1.40 times annual debt service payment, depending on an agency’s specific financial situation and the type of debt instrument issued. This means that for a utility’s every $100 in debt obligation, it needs to generate $125 to $140
in net operating income. When the calculated DSCR falls below the target, an increase in rate revenues is recommended. The City’s DSCR requirement is 1.20. The main analysis presented in this report assumes that the City has no plan to issue additional debt other than the planned State
Revolving Fund (SRF) debt service loans for FYE 2025 and FYE 2026.
The Reserves Test determines whether sufficient cash balances are maintained to ensure continuation
of their operations and any financial obligations in the event of unforeseen costs or revenue shortfalls. This test is not legally binding but provides an assurance for a utility’s financial stability. When the end of the year balance falls before the target, an increase in rate revenues is recommended. However,
reserve targets can be reduced in some cases in order to mitigate rate payer impacts.
3.1 Fiscal Policies
Utility fund policies are intended to be implemented as a measure of safety and security against future events that may negatively impact the utility’s financial health. Fund balances can address variability and
timing of expenditures and receipts, as well as occasional disruptions in activities, costs, or revenues. The general objectives of these policies are to facilitate stable and predictable rates and funding sources, along with equitable recovery of costs from customers as they are being incurred (or accrued).
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Overall, a utility’s fund policies are a collection of rules and guidelines. The collective use of individual
funds will allow the utility to minimize its exposure to revenue shortfalls and to mitigate the rate increases that would otherwise be necessary to fund the CIP. As a part of the Revenue Requirement Analysis, the utility’s fiscal policies were incorporated to assess their impact on rates in relation to capital funding and
reserves.
The City’s utilities reserve policy sets a minimum reserve target based on components for 90-days of O&M costs, 1 year of annual debt service payments, 25-percent of the five year annual average CIP, a rate
stabilization reserve set at 5-percent of annual rate revenues, and 1-percent of the system’s replacement value in an emergency reserve ($4.4 million for FYE 2025). The policy also includes general guidance to maintain total of these component reserves equivalent to between 180 and 365 days of O&M
expenditures.
3.2 Operating Revenues
Operating revenues are projected from budgeted revenues based on the escalation factors shown in
Table 2. Table 3 below shows the projected user rate revenues based on the current rates and prior to the inclusion of any rate increases for FYE 2025 through FYE 2029. This base level of rate revenue is expected to increase modestly over the study period based on the expected level of growth in customer accounts.
Table 3 Current Rate Revenues (in millions)
FYE 2024 (budget) FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Commodity Usage $23.557 $25.907 $25.962 $26.059 $26.316 $26.586
Sewer Pre-Treat 0.012 0.012 0.013 0.013 0.013 0.014
Total Wastewater Rate Revenues $23.569 $25.920 $25.974 $26.072 $26.329 $26.599
Notes: (1) Line or column totals may not tie due to rounding.
In addition to rate revenues, the City also receives other offsetting revenues that can be used to decrease the amount of revenues needed from user rates. Table 4 summarizes the projected offsetting revenues for
the wastewater fund.
Table 4 Offsetting Revenues (in millions)
FYE 2024 (budget) FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Fines & Forfeitures $0.120 $0.121 $0.121 $0.121 $0.123 $0.124
Income from Property & Investments(1) 0.744 0.503 0.205 0.177 0.176 0.156
Interdepartmental 0.120 0.125 0.128 0.131 0.134 0.138
Other Revenues 0.067 0.070 0.071 0.073 0.075 0.077
Total Offsetting Revenues $1.051 $0.819 $0.525 $0.503 $0.508 $0.495
Notes: (1) Includes interest earned on the City’s fund balance based on the rate implementation. (2) Line or column totals may not tie due to rounding.
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3.3 Operations and Maintenance Expenditures
The cost-of-service analysis utilizes the wastewater fund’s FYE 2024 budget as the basis for forecasting
future revenue needs. O&M expenditures are assumed to increase commensurate with cost inflation and projected cost increases associated with increases in wastewater flows due to growth and higher treatment standards. Revenues and expenses are projected for future fiscal years using the annual
escalation factors shown in Table 2. Table 5 presents a summary of the projected operating expenditures for FYE 2025 through FYE 2029. Detailed O&M projections are included in Appendix A.
Table 5 Operating Expenditures (in millions)
FYE 2024 (budget) FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Personnel $3.322 $3.608 $3.726 $3.848 $3.973 $4.102
Encina (EWPCF) Operations 6.000 6.180 6.365 6.556 6.753 6.956
Maintenance & Equipment 4.100 3.981 4.086 4.194 4.305 4.419
Capital Outlay 0.025 0.026 0.026 0.027 0.028 0.028
Budget Adjustment (1.425) (1.456) (1.491) (1.528) (1.566) (1.605)
Total Operating Expenses $12.022 $12.340 $12.713 $13.097 $13.492 $13.900
Notes: (1) Line or column totals may not tie due to rounding.
3.4 Capital Improvement Program Funding
The City completed a wastewater master plan update in 2019 as well as an asset management master plan
and a SCADA master plan. The plans developed capital improvement strategies, and the City has continually worked to refine the CIP based on project execution timelines, system needs, and funding availability. The City categorizes its capacity expansion-related projects as ‘connection projects’ and
replacement-related projects as ‘replacement projects.’ Along with the City identified collection system projects, the EWPCF expects to continue its own reinvestment through rehabilitation and replacement
projects.
The City has budgeted $53.22 million (in 2024 dollars) for 15 replacement projects for the next 5 years. In addition, there are projects associated with the EWA’s general improvement projects and planned asset
replacements totaling approximately $40.69 million. The City also has budgeted $13.56 million for 7 connection (expansion related) projects for the next 5 years. Table 6 shows the projected CIP project costs for FYE 2025 through FYE 2029. The capital costs develop by the City are adjusted to the midpoint of
construction. Based on discussion with the City, the funding analysis includes additional 2.0-percent annual cost escalation factor for FYE 2025 and FYE 2026 to account for increases in construction and contracting costs. Project level detail of the CIP is included in Appendix B.
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Table 6 Capital Improvement Plan Expenditures (in millions)
FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Connection Fee Fund Projects $1.421 $1.312 $2.107 $4.700 $2.031
Replacement Fund Projects 6.598 13.102 9.325 12.615 11.580
Encina Projects 8.450 8.003 7.757 7.952 8.529
Total Sewer Projects $16.469 $22.417 $19.189 $25.267 $22.140
Total Escalated Cost $16.798 $25.187 $22.316 $30.412 $27.581
Notes: (1) Line or column totals may not tie due to rounding.
The City frequently adjusts this CIP based on engineering and planning needs for the wastewater system. Prior to the completion of the wastewater master plan and asset management master plan, the City’s CIP spending had been limited. The City continued to set aside funds for capital projects throughout that time
in anticipation of increased investments, however, not to the level required by the wastewater master plan. While the use of these reserves to fund a share of capital projects will help to mitigate the necessary level of rate increases, significant rate increases will still be required due to the magnitude of the capital
improvements that are necessary based on the recommendations of the sewer master plan and on the EWPCF’s CIP needs.
As shown in Table 6, the escalated CIP is projected to total approximately $122.29 million over the next
5 years. Table 7, on the next page, illustrates the anticipated funding sources to support these capital projects. At the beginning of FYE 2025, the City is expected to have a combined balance of $6.143 million between connection fee fund and replacement fund. Due to the level of capital spending needed, capital
reserves will be drawn below the minimum of 25-percent of five year rolling average costs starting in FYE 2025 as they are spent to mitigate rate increases. Longer-term projections show the capital reserves rebounding above the minimum level in FYE 2030.
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Table 7 Capital Improvement Plan Funding (in millions)
FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Escalated Capital Costs (escalated) $16.798 $25.187 $22.316 $30.412 $27.581
Amount to be Rate Funded 4.594 14.868 12.615 21.131 21.278
Amount to be Funded with Reserves and Loans 12.204 10.319 9.700 9.281 6.303
Beginning Capital Funds Balance (Connection Fee and Replacement) $6.442 $4.567 $4.101 $3.528 $0.152
Transfers and Replacement Funding 5.361 5.423 5.486 5.549 5.612
Connection Fees 0.401 0.329 0.114 0.204 0.538
Loan Proceeds 0.500 4.101 0.000 0.000 0.000
Use of Replacement Funds (12.204) (10.319) (9.700) (9.281) (6.303)
Year-End Transfer from Operating Fund 4.067 0.000 3.528 0.152 2.765
Year-End Balance $4.567 $4.101 $3.528 $0.152 $2.765
Notes: (1) Line or column totals may not tie due to rounding.
An important aspect of the capital funding plan is that the City intends to draw on both existing replacement reserves and existing connection fee reserves to fund capital projects. Since the
implementation of the City’s existing connection fees, reduced volumetric discharges due to conservation and changes in planned developments have reshaped the CIP projects that are necessary to serve new users. While some of the projects initially conceived and included in the connection fees have changed,
other projects have been modified or expanded to take their place. Further, replacements and upgrades to the City’s existing infrastructure are required to maintain the assets that serve new users and to maintain the excess system capacity that will be needed to serve users that have not yet connected to the
system. To these ends, the City plans to allocate existing connection fee reserves, as well as a share of future connection fees, to pay for replacement projects that have an excess capacity component.
3.5 Recommended Revenue Requirements
Rate revenue increases will be necessary in order to meet the City’s projected revenue requirements, with funding of the capital program as the primary driver. Table 8, on the next page, summarizes the revenue requirement projection. Additional details of the revenue requirement calculations are shown in
Appendix C.
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Table 8 Revenue Requirement Summary (in millions)
FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Pre-Rate Increase
Rate Revenues without Increases $25.907 $25.962 $26.059 $26.316 $26.586
Revenues from Prior Years’ Increases 0.000 3.635 7.807 12.672 15.559
Offsetting Revenues (Inc. Pre Treatment) 0.831 0.538 0.516 0.522 0.509
Revenues $26.738 $30.134 $34.383 $39.510 $42.654
LESS:
Operating Expenditures $13.795 $14.204 $14.625 $15.058 $15.505
One-time Funding (Budget Analysis Amount) (1.456) (1.491) (1.528) (1.566) (1.605)
Rate Funded Capital 4.594 14.868 12.615 21.131 21.278
Debt Service (SRF Loan) 0.000 0.000 0.294 0.294 0.294
Replacement Funding 5.361 5.423 5.486 5.549 5.612
Expenses $22.295 $33.004 $31.492 $40.466 $41.084
Cash Flow Surplus/(Deficit) $4.443 ($2.870) $2.891 ($0.956) $1.570
Rate Revenue Increase 14.00% 14.00% 14.00% 7.00% 7.00%
Post-Rate Increase
Revenues from Rate Increases $3.627 $4.143 $4.741 $2.729 $2.950
Less: Rate Increase Delay(1) ($1.814) ($2.072) ($2.371) ($1.365) ($1.475)
Adjustment for Implementation Delay(2) ($1.814) $0.000 $0.000 $0.000 $0.000
Total Operating Revenues With Increases $26.738 $32.206 $36.753 $40.874 $44.129
Operating Cash Flows Available for Capital and Reserves $4.443 ($0.798) $5.261 $0.409 $3.045
Operating Fund Reserve
Beginning Operating Fund Balance $4.546 $4.922 $4.123 $5.856 $6.113
Cash Flow 4.443 (0.798) 5.261 0.409 3.045
Transfers to Capital Reserve (4.067) 0.000 (3.528) (0.152) (2.765)
Ending Operating Fund Balance $4.922 $4.123 $5.856 $6.113 $6.393
Ending Capital Fund Balance 4.567 4.101 3.528 0.152 2.765
Combined Ending Balance $9.489 $8.224 $9.385 $6.265 $9.158
Total Days of O&M Costs 281 days 236 days 261 days 170 days 240 days
Operating Reserve Days of O&M Costs 130 days 106 days 146 days 148 days 151 days
Notes: (1) Adjustment to account for rate implementation on January 1 of each fiscal year. (2) Adjustment to reflect delay of rate implementation from January 1, 2025 to July 1, 2025. (3) Line or column totals may not tie due to rounding.
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SECTION 4 COST-OF-SERVICE ANALYSIS
The purpose of a cost-of-service (COS) analysis is to provide a rational basis for distributing the full costs of wastewater service to each customer in proportion to the demands they place on the system. The COS
analysis yields an appropriate method for allocating costs, which could be continued until substantial changes in cost drivers or customer flow or loading patterns occur.
Using a COS analysis, user rates are developed to allocate O&M, debt service, and rehabilitation and
replacement costs to system users. Allocating costs begins by developing unit costs for each billable constituent: treatment flow, BOD, TSS, and collections flow. Unit costs are then applied to the flow and loading of each customer category in order to allocate the costs to each customer. The City’s current rate
structure was developed using a COS analysis. The overall procedure used to develop the user rates is as follows:
Revenue Needs. Define the annual revenue that must be recovered from user rates and permit users.
Functional Allocation. Determine the percentage allocation of O&M and capital costs to the billable constituents: treatment flow, BOD, TSS, and collection flow.
Unit Costs. Develop unit costs for each billable constituent by dividing the total cost allocated to that constituent by the total wastewater flow or loadings of that constituent.
Customer Category Rates. Calculate customer rates based on each customer type’s wastewater
discharge characteristics.
Note: The cost-of-service analysis values presented and discussed in this section are included for reference in Appendix D.
4.1 Revenue Needs
The revenue needs are defined as the amount of revenues that must be recovered through user rates and industrial user rates in order to cover annual expenditures less any offsetting revenues. Expenditures and
offsetting revenues for FYE 2025 are shown in Table 9 below.
Table 9 Expenditures and Offsetting Revenues (in millions)
FYE 2025
O&M Expenses $13.795
One-Time Funding (Budget Analysis Amount) (1.456)
Rate-Funded capital 4.594
Debt Service 0.000
Replacement Funding 5.361
Adjustment to Reflect Full Year Increase 3.627
Operating Cash Flows (Available for Capital and Reserves) 4.443
Less: Offsetting Revenues (Inc. Pre Treatment) (0.831)
Rate Revenues Required $29.534
Notes: (1) Line or column totals may not tie due to rounding.
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For FYE 2025, wastewater rates must be set to recover $29.53 million in annual revenue requirements.
Because the calculated rate revenue increases reflected a January 1, 2025 implementation, and will be further delayed to July 1, 2025, the rate revenue requirements for each year include an “Adjustment to Reflect Full Year Increase.” This line item adjusts the required rate revenue to reflect a full year increase to
match the full year of projected discharges and customer bills that are used to calculate the rates for each year.
4.2 Functional Allocation
The American Water Works Association (AWWA) defines a two-step process for recovering costs for
wastewater services. First, capital and O&M costs should be allocated to applicable functional categories. A functional category is a primary function of the utility that costs can be allocated to, then recovered
based on how customers utilize the system. For this study, four functional categories were assumed as follows:
Treatment flow costs are associated with the treatment of sewage at the EWPCF based on volume and
regardless of strength. The City does not meter sewage discharges. Instead, flows by each customer class are estimated using water consumption. The flow component is measured in assumed flow in HCF.
BOD costs are associated with providing the transportation and treatment of dissolved organisms within sewage effluent. BOD costs are allocated based on assumed BOD strength in a user class’s discharges. BOD is measured in pounds.
TSS costs relate to providing the transportation and treatment of solid matter within sewage effluent. TSS costs are allocated based on assumed TSS strength in a user class’s discharges. TSS is measured in pounds.
Collection flow costs represent the collection and transportation of sewage discharges to the EWPCF for treatment. The City does not meter sewage discharges. Instead, flows by each customer class are
estimated using water consumption. The flow component is measured in assumed flow in HCF.
Once the functional categories have been defined, each operating and capital cost is allocated on a line item basis to one or more of these functional categories. The functional costs are then used to develop
unit costs for each category’s billable constituent.
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4.2.1 Functional Allocation Factors
Annual expenditures and off-setting non-rate revenues are allocated on a line-by-line item basis between the functional components outlined in Table 10. The allocation metrics shown above are consistent with
industry standards. Items that cannot be reasonably allocated between these functional categories are allocated “As-All-Others” and costs are split proportionally based on the allocation split of all other items.
Table 10 Functional Allocation Factors
Allocation Factor Treatment Flow BOD TSS Collection Flow
As All Other (Weighted Average)
Total
Treatment Flow/BOD/TSS 40.3% 28.6% 31.1% 0.0% - 100.0%
Collections - 5.0% 5.0% 90.0% - 100.0%
Staff Allocation - 3.3% 3.3% 60.2% 33.1% 100.0%
Vehicles - 5.0% 5.0% 90.0% - 100.0%
Capital Improvement Plan 13.6% 12.6% 13.6% 60.2% - 100.0%
Weighted Average O&M 26.6% 20.6% 22.3% 30.5% - 100.0%
Weighted Average Total Rate Revenue Requirements 20.8% 17.0% 18.4% 43.8% - 100.0%
Notes: (1) Line or column totals may not tie due to rounding.
The allocation factors shown in Table 10 were determined as follows:
Treatment Flow/BOD/TSS: This allocation factor is used to allocate the ongoing costs the City pays to
the EWPCF for wastewater treatment. It represents the estimated average allocation of the City’s EWPCF charges and was determined based on detailed records of the City’s EWPCF invoices by allocating specific invoice elements to Treatment Flow, BOD, and TSS.
Collections: This allocation factor is applied to line item costs that are specifically attributable to the City’s wastewater collection activities. Collections costs are driven primarily by flow, and therefore they are allocated 90 percent to collections flow. The City’s collections staff also spend time and resources reacting
to and preventing issues within the collection system that are related to the BOD and TSS carried in the wastewater. These issues include material buildup, pipe degradation, and odor problems among others. To recognize these activities, a small share of collections costs is allocated to BOD and TSS at 5 percent
each.
Staff Allocation: The staff allocation was determined using an analysis of the City’s wastewater staff positions and the typical costs for each position. Operations and maintenance staff as well as asset
management staff were allocated to the functional categories using the collections allocation, as their responsibilities relate to the collection system. All other staff costs are allocated to the As All Other
category to be redistributed based on the weighted average O&M costs.
Vehicles: The vehicles allocation was determined based on the responsibilities of the staff members who typically utilize City vehicles. These include predominantly operations and maintenance personnel and as
such, the majority of vehicle costs are allocated based on the collections allocation and split between Collection Flow, BOS, and TSS.
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Capital Improvement Plan: Costs related to capital improvements are allocated to reflect the proposed
CIP over the next 10 years. As shown in Table 11, capital costs for the collection system are assigned to the Collection Flow component. Capital costs for EWPCF projects are split between Treatment Flow, BOD, and TSS based on a typical allocation for municipal wastewater treatment plants. Using the 10-year CIP
rather than a single year reflects that CIP projects are long-lived investments and helps to avoid large swings in cost allocations that could result from changes in the types of projects being completed from year-to-year.
Weighted Average – O&M: This allocation reflects the overall allocation of O&M costs.
Weighted Average – Total Revenue Requirements: This allocation reflects the overall allocation of total revenue requirements.
4.2.2 Functional Allocation Results
Table 11 shows the functional allocation of projected O&M costs for FYE 2025. The resulting allocated
O&M is then included along with the other revenue requirement elements to determine the overall revenue requirements allocation as shown in Table 13. The total allocated revenue requirements for each
functional category are then used to determine the unit costs by billable constituent and subsequently the rates. Additional detail showing the line item allocations is included in Appendix D.
Table 11 CIP Functional Allocation (in millions, 2024 Dollars)
CIP Allocation Treatment Flow BOD TSS Collection Flow Ten-Year Total
Encina Projects - Treatment $27.024 $24.975 $26.923 $0.000 $78.922
Carlsbad Projects - Collections 0.000 0.000 0.000 119.361 119.361
Allocated Cash Funded CIP Costs $27.024 $24.975 $26.923 $119.361 $198.283
CIP Percentage Allocation 13.6% 12.6% 13.6% 60.2% 100.0%
Notes: (1) Line or column totals may not tie due to rounding.
Table 12 O&M Functional Allocation (in millions)
O&M Cost Allocation Treatment Flow BOD TSS Collection Flow
As All Other (Weighted Average) Total
Personnel $0.000 $0.121 $0.121 $2.172 $1.195 $3.608
Maintenance & Equipment 0.000 0.064 0.064 1.154 2.981 4.263
Encina Services 2.376 1.687 1.835 0.000 0.000 5.898
Capital Outlay 0.003 0.003 0.003 0.015 0.000 0.026
Budget Adjustment 0.000 (0.034) (0.034) (0.615) (0.772) (1.456)
Allocated Costs $2.380 $1.841 $1.989 $2.726 $3.404 $12.340
Reallocation of "As All Other" 0.906 0.701 0.758 1.038
Total O&M Allocation $3.286 $2.542 $2.747 $3.765 $12.340
O&M Percentage Allocation 26.63% 20.60% 22.26% 30.51% 100.0%
Notes: (1) Line or column totals may not tie due to rounding.
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Table 13 Revenue Requirements Functional Allocation (in millions)
Revenue Requirements Allocation Treatment Flow BOD TSS Collection Flow
As All Other (Weighted Average) Total
Allocated O&M $3.286 $2.542 $2.747 $3.765 $12.340
Replacement Funding 0.731 0.675 0.728 3.227 0.000 5.361
Rate Funded Capital 0.626 0.579 0.624 2.766 0.000 4.594
Debt Service 0.000 0.000 0.000 0.000 0.000 0.000
Adj. to Reflect Full Year Increase 0.000 0.000 0.000 0.000 3.627 3.627
Operating Cash Flows 0.000 0.000 0.000 0.000 4.443 4.443
LESS: Offsetting Revenues 0.000 0.000 0.000 0.000 (0.831) (0.831)
Allocated Costs $4.643 $3.796 $4.099 $9.758 $7.239 $29.534
Reallocation of "As All Other" 1.507 1.233 1.331 3.168 7.239
Total Allocation $6.150 $5.029 $5.429 $12.926 $29.534
O&M Percentage Allocation 20.82% 17.03% 18.38% 43.77%
Notes: (1) Line or column totals may not tie due to rounding.
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SECTION 5 RATE DESIGN ANALYSIS
5.1 Customer Characteristics
The City does not individually meter wastewater usage by its customers. Metering wastewater is an expensive and generally inefficient process. Single family residential customers, including duplex and flat
billed multi-family customers tracked as ‘M1’ customers in the billing system data, incur a flat monthly charge for service. Schools are charged on a per student basis, and all other customer classes are charged based on a percentage of water consumption, which is outlined in this report.
For the purposes of this study, City staff provided wastewater billing records, including January 2019 through June 2022. FY 2021/22 data were utilized to develop usage information by customer class and by
month. Wastewater billing records list monthly charges by customer as well as the amount of water used by each customer. Water consumption was not provided for those customers who receive a flat monthly bill (i.e., single family residences and schools). For these customers, data from the water utility billing
system was used to estimate discharges to the sewer system. In order to test the validity of the customer data, two tests were performed: an accuracy test and a reliability test.
The accuracy test verifies that the correct data is being used by performing a price out on the provided
data set in order to calculate revenues and compare the result to the City’s actual revenues. An acceptable margin of error for this test is +/-3 percent (actual revenues compared to revenues calculated from the billing records). Based on preliminary actuals for FYE 2022, the actual wastewater rate revenues collected
by the City amounted to $16.057 million. Using the customer data set provided, the calculated amount came to $15.699 million, a difference of $0.36 million or 2.24 percent. This minimal level of discrepancy validates that the data provided is sufficiently accurate to be used in the model and calculations.
Performing a reliability test is also necessary in order to confirm that the correct data is being used. From a statistical standpoint, the definition of reliability is the consistency of a set of measurements. In other words, "Can the provided data be considered a ‘normal’ year?" It is important to verify that a normalized
year of data is being used as the foundation for developing rates; otherwise, revenues may be over or under collected. For example, during a wet year, consumption may be reduced. If a test for reliability is
not performed under these circumstances, then the customer base may be understated. Rates would then be set at a level higher than needed and revenues would be over collected. While there is no guarantee that a ‘normal’ year will occur in the years addressed by this study, for the sake of projections, it is prudent
to assume that this will be the case.
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After the provided customer data sets were validated, the number of accounts, the amount of flow, BOD,
and TSS for each customer class were determined. This allowed for the allocation of costs from the various functional categories (as described in the previous section) to each customer class. The customer classes are defined as follows:
Single Family Residential includes single family residences, duplexes and M1 (multiple PDUs) accounts. These users are charged a flat monthly wastewater bill. The analysis of water usage was used to determine an estimated wastewater discharge of 164.54 gallons per day (gpd) or 6.69 HCF per
month. The estimated discharge was calculated by applying an 80-percent return to sewer factor to the average water use for minimum two months of each of the last three fiscal years. This amount represents the estimated monthly indoor water use that is discharged to the sewer by each single
family customer.
Multi-Family Residential includes multi-family residences and mobile homes. These users are
charged based on their water usage (per HCF).
Group II Commercial includes soft water services, car washes, office buildings, professional buildings, laundromats, department and retail stores, warehouses, hospital convalescent homes and indoor
theaters. These users are charged based on their water usage (per HCF).
Group III Commercial includes hotels and motels without restaurants, repair and service stations, shopping centers, amusement parks, nightclubs, nurseries and greenhouses, commercial laundries,
manufacturing and lumber yards. These users are charged based on their water usage (per HCF).
Group IV Commercial includes hotels and motels with restaurants, wholesale bakeries, supermarkets, mortuaries, and restaurants. These users are charged based on their water usage (per HCF).
Group V includes schools:
» Elementary Schools are billed on a per-student basis. » Middle Schools are billed on a per-student basis.
» High Schools are billed on a per-student basis. » Boarding Schools are billed on a per-student basis.
Group VI Large Volume includes organizations and social services. These users are charged based on
their water usage (per HCF). Currently, there is no accounts under this class.
Breweries include all businesses where beer or beverage brewing takes place. Breweries are split into
four classes based on the strength of their discharge. Each brewery class has specific concentration assumptions depending on whether or not they have an attached restaurant and whether or not they haul their brewing waste offsite for treatment. The brewery classes are:
» B1 - Brewery without a restaurant and hauls waste for outside treatment. These users are charged based on their water usage (per HCF). » B2 - Brewery without a restaurant that does not haul waste for outside treatment. These users are
charged based on their water usage (per HCF). » B3 - Brewery with a restaurant and hauls waste for outside treatment. These users are charged based on their water usage (per HCF).
» B4 - Brewery with a restaurant and hauls waste for outside treatment. These users are charged based on their water usage (per HCF).
Feb. 11, 2025 Item #8 Page 42 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 22
Industrial Pretreatment Class III includes any user discharging waste other than domestic waste,
having a reasonable potential to adversely affect the Encina Water Pollution Control Facility and requires annual inspection and permits every three years. These users are charged based on their water usage.
5.1.1 Class Flow and Loading Assumptions
Return to sewer factors and loading assumptions for each class are based on typically expected values for
each type of customer as well as additional analysis completed for previous rate planning efforts. The loading assumptions for most classes are source from the California Revenue Program Guidelines, Appendix G. Assumptions for breweries were developed during previous studies and reflect typical values
for breweries published by brewing industry groups. The baseline assumptions are adjusted using a mass-balance calculation that compares the flow and loading estimated based on metered water use, return to sewer assumptions, and loading concentration assumptions to the City’s flow and loads measured by
Encina for billing purposes.
Table 14 shows the flow mass balance for the FY 2021/22 billing data. Based on the billing data, the
calculated flow per Equivalent Dwelling Unit (EDU) for single family customers, the assumed flow per student for schools, and assumed return to sewer factors for volumetric billed classes, estimated wastewater flows are 6.71 million gallons per day (MGD). EWA’s billing records (based on their FYE 2022
Annual Comprehensive Financial Report [ACFR]) indicated billed flow for Carlsbad at 5.74 MGD, 14.5-percent below the estimated amount. Based on this comparison, estimated flows for all customer classes and return to sewer factors for volumetric classes are reduced by 14.5-percent for subsequent calculations.
The mass balance analysis indicated the need for significant adjustments to BOD and TSS concentration assumptions. This level of discrepancy is typical for agencies whose concentration assumptions are based on Appendix G of the California Revenue Program Guidelines. Since those guidelines were developed
agencies have experienced significant indoor water conservation leading to increased constituent concentrations in their wastewater. To account for this discrepancy, adjustments will be applied proportionally for all customer classes.
Table 15 shows the BOD mass balance for the FY 2021/22 billing data. Based on the adjusted flows from Table 14 and the assumed BOD concentration for each customer class, total BOD is estimated at 11,706 pounds per day. EWA’s billing records (based on their FYE 2022 ACFR) indicated billed BOD for
Carlsbad at 17,639 pounds per day, 50.7-percent above the estimated amount. Based on this comparison, estimated BOD for all customer classes and assumed concentrations are increased by 50.7-percent for
subsequent calculations.
Table 16 shows the TSS mass balance for the FY 2021/22 billing data. Based on the adjusted flows from Table 14 and the assumed TSS concentration for each customer class, total TSS is estimated at
10,962 pounds per day. EWA’s billing records (based on their FYE 2022 ACFR) indicated billed TSS for Carlsbad at 20,790 pounds per day, 89.6-percent above the estimated amount. Based on this comparison, estimated TSS for all customer classes and assumed concentrations are increased by 89.6-percent for
subsequent calculations.
Feb. 11, 2025 Item #8 Page 43 of 265
20
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Feb. 11, 2025 Item #8 Page 44 of 265
20
2
5
WA
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Feb. 11, 2025 Item #8 Page 45 of 265
20
2
5
WA
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Feb. 11, 2025 Item #8 Page 46 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 26
Using these assumptions and adjusted flow and loading discussed above, and wastewater billing records,
the number of accounts, flows, and loading were projected for each customer class based on the City’s account growth assumptions. Projected statistics for FYE 2025 for each customer class are summarized in Table 17.
The City’s rate structure includes a minimum monthly bill provision in which volumetric users are charged for a minimum of 1 EDU (the single family charge) for months where their otherwise calculated bill would be less than that amount. The incremental flow and loads associated with those minimum charges is
accounted for in the unit cost calculations so that the rates accurately reflect the amount of units billed, inclusive of those indicated by the minimum charges.
The incremental flow associated with the minimum charges is calculated by applying the flow per EDU to
the number of minimum charges occurring. Incremental loading is calculated by applying the adjusted residential concentrations for BOD and TSS to the incremental flow. The incremental amount billed in
minimum charges is shown in Table 17.
Table 17 Expected Billed Units by Customer Class for FY 2024/25
Customer Class Monthly Account Flow (HCF) BOD (lbs) TSSb(lbs)
GROUP I – SFR 21,844 1,499,777 2,821,402 3,551,041
GROUP I – MFR/Mobile Homes 784 502,654 945,600 1,190,140
GROUP II – Commercial 2 1,102 297,822 365,107 425,052
GROUP III – Commercial 3 247 315,117 973,183 1,040,402
GROUP IV – Commercial 4 167 155,453 1,199,006 1,251,432
Institutional 3 529 647 626
Elementary School 20 12,761 15,604 15,107
Middle School 4 7,463 9,125 8,835
High School 4 14,655 17,921 17,350
Boarding School 1 3,388 4,143 4,011
GROUP VI – Large Volume (no accounts) 0 0 0 0
Breweries
B1 0 0 0 0
B2 7 3,411 40,597 32,724
B3 12 7,728 59,609 62,216
B4 4 2,201 33,333 28,403
Industrial Pretreatment Class III 1 7,033 19,749 39,732
Incremental Amount Billed in Minimum Charges 308,704 580,737 730,921
Total 24,200 3,138,696 7,085,763 8,397,992
Notes: (1) Line or column totals may not tie due to rounding.
Feb. 11, 2025 Item #8 Page 47 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 27
5.2 Unit Cost Calculation
Unit costs for each billable constituent are calculated by dividing the total allocated revenue requirements
from Table 13 by the billed units from Table 17. Table 18 shows the calculation of unit costs for FYE 2025.
Table 18 Unit Cost per Billable Constituents
Unit Cost Calculation Treatment Flow BOD TSS Collection Flow
Allocated Rate Revenue (Millions) $6.150 $5.029 $5.429 $12.926
Unit Basis for Rate Design Estimated Sewer Flows (HCF) Estimated BOD Discharges (lbs)
Estimated TSS Discharges (lbs)
Estimated Sewer Flows (HCF)
FYE 2025 Billed Units 3,138,696 7,085,763 8,397,992 3,138,696
FYE 2025 Unit Costs $1.959 per HCF $0.710 per lb $0.646 per lb $4.118 per HCF
Notes: (1) Line or column totals may not tie due to rounding.
5.3 Rate Design
Based on the rate evaluation performed under the previous tasks, it was determined that in general, the
City’s current rate structure is capable of meeting the City's goals. The recommended rates are based on “cost-of-service” principles that incorporate the work performed in previous tasks and adhere to Proposition 218 requirements.
Rates for each class are determined using two general steps:
First, a unit cost per HCF of wastewater discharge is determined for each class based on the unit costs
per billable constituent from Table 18 and the assumed BOD and TSS concentrations from Tables 15 and 16.
Next, each class’s unit cost per HCF of discharge is used along with other assumptions to determine
the proposed rate.
» For single family and other flat rate customers, the class unit cost per HCF is multiplied by the assumed flow per month to determine the monthly charge.
» For customers charged based on water usage, each class’s unit cost per HCF is multiplied by its adjusted return-to-sewer factor to determine the rate per HCF of water consumption. » For schools, the class unit cost per HCF is multiplied by the assumed flow per student to
determine the monthly rate per student.
The following sections outline the calculations used to determine rates for each customer class.
5.3.1 Class Unit Costs per HCF Discharges
As noted above, the first step in the rate calculations is determining each class’s unit cost per HCF of sewage discharged. This calculation is performed by converting the BOD and TSS mg/L concentrations
from Tables 15 and 16 to a mass load concentration in lb/HCF. Next, the mass load in lb/HCF is multiplied by its respective unit cost per lb from Table 16 to calculate a component unit cost per HCF. Finally, the
component unit costs per HCF for BOD and TSS are added to the unit costs for Treatment Flow and Collection Flow from Table 18 (already in terms of per HCF) to determine the total unit cost per HCF.
Feb. 11, 2025 Item #8 Page 48 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 28
An example of this calculation for Group 1 residential customers is shown in Table 19. An identical
calculation is used to determine the $/HCF unit cost for each class as summarized in Table 20.
Table 19 Group I Unit Cost per HCF Calculation
Group I SFR Unit Cost per HCF Example Concentration (mg/L) Mass Load lb/HCF Unit Cost $/lb Unit Cost $/HCF Discharged
Item A B C D
BOD 301 1.881 $0.710 $1.34
TSS 379 2.367 $0.646 $1.53
Treatment Flow N/A N/A N/A $1.96
Collections Flow N/A N/A N/A $4.12
Total Unit Cost per HCF N/A N/A N/A $8.94
Mass Load, lb per HCF (B) = [Concentration, mg/L (A)] x [3.785 gallons per L] x [748 gallons per HCF] / [453,592 mg per lb]
Unit Cost, $/HCF (D) = [Mass Load, lb/HCF (B)] x [Unit Cost, $/lb (C)]
Notes: (1) Line or column totals may not tie due to rounding.
Feb. 11, 2025 Item #8 Page 49 of 265
20
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Feb. 11, 2025 Item #8 Page 50 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 30
5.3.2 Customer Class Rate Calculations
Charges for customers that pay flat monthly fees are determined by multiplying their $/HCF unit cost by their assumed monthly flow. The calculation of monthly charges for single-family and applicable multi-
family, duplex, and flat charges is shown in Table 21. The calculated FYE 2025 charge for a single EDU customer is $59.85, equal to the $/HCF unit cost multiplied by the estimated monthly flow of 6.69 HCF. For single family customers with an ADU, and EDU flow factor of 1.5 is applied to reflect the additional
sewage discharged by the ADU. This results in a calculated charge for FYE 2025 of $89.77.
Table 21 Group I Monthly Rate Calculation
Unit Cost $/HCF Discharged
EDU Flow Factor Monthly Discharge (HCF) Proposed Monthly Rate (per Account)
GROUP I – Single-Family & Minimum Charges $8.94 1.0 6.69 $59.85
Single Family with ADU $8.94 1.5 10.04 $89.77
Table 22 shows the rate calculation for classes that pay rates based on their billed water consumption in
HCF. The rates are determined by multiplying each class’s $/HCF unit cost by the adjusted return to sewer factor to determine the rate per HCF of water consumed.
Table 22 Rate per HCF of Water Consumption Calculation
Usage Based Rates Unit Cost $/HCF Discharged Return to Sewer Factor Calculated Monthly Rate (per HCF of Water Used)
GROUP I – Multi-Family/Mobile Homes $8.94 76.96% $6.89
GROUP II - Commercial 2 $7.87 76.96% $6.06
GROUP III - Commercial 3 $10.40 76.96% $8.01
GROUP IV - Commercial 4 $16.76 76.96% $12.90
Brewery - B1 $7.87 76.96% $6.06
Brewery - B2 $20.73 70.55% $14.63
Brewery - B3 $16.76 76.96% $12.90
Brewery - B4 $25.17 70.55% $17.76
GROUP VI - Large Volume (no accounts) $7.22 76.96% $5.56
Industrial Pretreatment Class III $11.72 76.96% $9.03
Charges for schools that pay rates on a per-student basis are determined by multiplying their $/HCF unit cost by their assumed monthly flow per student. The calculation of monthly charges for each type of
school is shown in Table 23.
Table 23 Schools Rates Calculation
Group V - Schools Rates Unit Cost $/HCF Discharged
Assumed Flow per Student (gpd)
Assumed Flow per Student (HCF per Month)
Proposed Monthly Rate (per Student)
GROUP V - Elementary Schools $7.71 6.84 0.15 $1.18
GROUP V - Junior High Schools $7.71 10.26 0.23 $1.77
GROUP V - High Schools $7.71 13.68 0.30 $2.36
GROUP V - Boarding Schools $7.71 38.18 1.55 $11.98
Feb. 11, 2025 Item #8 Page 51 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 31
5.3.3 Proposed Rates
Table 24 shows the proposed rates for January 1, 2025 (delayed to July 1, 2025), which are determined based on the COS analysis and Rate Design analysis as discussed above. Effective rates for each customer
class in the first year vary from the overall 14-percent increase due to the updated cost allocation and rate design calculations. Rates for 2026 through 2029 are determined by applying the proposed rate revenue increases for those years to the 2025 rates.
Table 24 Proposed Wastewater Rates by Customer Class
Customer Class Current Rate
FYE 2025
Proposed
Delayed to Jul. 1 2025
FYE 2026
Proposed
Jan. 1 2026
FYE 2027
Proposed
Jan. 1 2027
Increase(1) 14.00% CoS Adj. 14.00% 14.00%
Group I - Residential - Monthly Flat Rate
Single Family Resident (SFR) $51.74 $59.85 $68.22 $77.77
SFR w/ Second Dwelling Unit 77.60 89.77 102.33 116.66
Group I - Residential - Rates per HCF
Multi Family Resident (MFR) $5.95 $6.89 $7.85 $8.95
Mobile Home 5.95 6.89 7.85 8.95
Commercial - Rates per HCF
GROUP II - Commercial 2 $5.06 $6.06 $6.91 $7.88
GROUP III - Commercial 3 7.21 8.01 9.13 10.41
GROUP IV - Commercial 4 12.61 12.90 14.71 16.76
Industrial Pretreatment Class III 8.14 9.03 10.29 11.73
Group V - School - Monthly Rates per Student
Elementary School (per student) $1.02 $1.18 $1.34 $1.53
Junior High School (per student) 1.53 1.77 2.01 2.30
High School (per student) 2.03 2.36 2.68 3.06
Boarding School (per student) 10.56 11.98 13.65 15.56
Breweries - Rates per HCF
B1 – Brewery without a restaurant and hauls waste for outside treatment $5.06 $6.06 $6.91 $7.88
B2 – Brewery without a restaurant that does not haul waste for outside treatment 14.06 14.63 16.67 19.01
B3 – Brewery with a restaurant and hauls waste for outside treatment 12.61 12.90 14.71 16.76
B4 – Brewery with a restaurant that does not haul waste for outside treatment 17.34 17.76 20.25 23.08
Notes: (1) Rates are rounded to the nearest $0.01.
Feb. 11, 2025 Item #8 Page 52 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 32
SECTION 6 ALTERNATIVE OPTION
Using the same FYE 2024 budget, CIP, and assumptions, Carollo developed a scenario should the City decide to utilize bonds to mitigate impact of CIP funding on the rate payers. This chapter summarizes the
findings and results of the alternative option with bond issuance.
6.1 Bond Issuance
Issuing bonds could help to mitigate immediate impact of CIP funding on the rate payers by recovering the cost over the future years. City has a SRF loan in the amount of $4,601,000 entering repayment in
FYE 2027 with annual debt service of $293,749. Anticipated draws on this loan are in Table 25 below. The calculated coverage during the Study period is shown well above the requirement of 1.20 x, indicating the
City’s capacity to issue additional debt if appropriate.
For the alternative option, additional debt issuances totaling $40.0M are assumed as shown in the table below. These potential bonds are assumed with loan terms of 30 years, 5.0 percent interest rates, and
1.0 percent of issuance cost. The debt service payments are calculated based on the assumptions shown in the table below. The table also illustrates the City’s capacity to meet its debt service coverage ratio requirement of 1.20 x with the assumed bonds.
Table 25 Alternative Option – Bond Summary
FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Assumptions SRF Loan SRF Loan Bond Bond
Term 20 years 20 years 30 years n/a 30 years
Interest Rate 2.45% 2.45% 5.00% n/a 5.00%
Issuance Costs n/a n/a 1.00% n/a 1.00%
Total Proceeds $500,0001 $4,101,0001 $25,000,000 n/a $15,000,000
Annual Debt Service Payment3 $- $- $1,936,462 $1,936,462 $2,922,090
DSCR (Target of 1.25x) No Debt No Debt 8.71 x 9.24 x 6.55 x
Notes: (1) Planned draws for the existing SRF loan. (2) Annual debt service payment shows the combined payments for all of the loans and bonds issued at any given year.
6.2 Recommended Revenue Requirements – Alternative Option
With the additional debt issuances lower rate increases, as compared to those discussed in the previous sections, could be implemented. With the assumed debt issuances, the alternative option includes rate increases at 8-percent per year for FYE 2025 and FYE 2026 and at 3-percent per year thereafter. Though
the combined fund balance in FYE 2026 falls below the minimum targets due to bond issuance timing, reserves would rebound in the following year. Table 26 below summarizes the revenue requirement projection.
Feb. 11, 2025 Item #8 Page 53 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 33
Table 26 Alternative Option with Bond Funding – Revenue Requirement Summary (in millions)
FYE 2025 FYE 2026 FYE 2027 FYE 2028 FYE 2029
Pre-Rate Increase
Rate Revenues without Increases $25.907 $25.962 $26.059 $26.316 $26.586
Revenues from Prior Years’ Increases 0.000 2.077 4.336 5.300 6.312
Offsetting Revenues (Inc. Pre Treatment) 0.831 0.538 0.491 0.624 0.693
Revenues $26.738 $28.576 $30.886 $32.240 $33.591
LESS:
Operating Expenditures $13.795 $14.204 $14.625 $15.058 $15.505
One-time Funding (Budget Analysis Amount) (1.456) (1.491) (1.528) (1.566) (1.605)
Rate Funded Capital 4.594 14.788 0.000 6.973 1.843
Debt Service 0.000 0.000 1.936 1.936 2.922
Replacement Funding 5.361 5.423 5.486 5.549 5.612
Expenses $22.295 $32.924 $20.519 $27.951 $24.278
Cash Flow Surplus/(Deficit) $4.443 ($4.348) $10.367 $4.289 $9.313
Rate Revenue Increase 8.00% 8.00% 3.00% 3.00% 3.00%
Post-Rate Increase
Revenues from Rate Increases $2.073 $2.243 $0.912 $0.948 $0.987
Less: Rate Increase Delay(1) ($1.036) ($1.122) ($0.456) ($0.474) ($0.493)
Adjustment for Implementation Delay(2) ($1.036) $0.000 $0.000 $0.000 $0.000
Total Operating Revenues With Increases $26.738 $29.698 $31.342 $32.714 $34.084
Operating Cash Flows Available for Capital and Reserves $4.443 ($3.226) $10.823 $4.763 $9.806
Operating Fund Reserve
Beginning Operating Fund Balance $4.546 $4.842 $1.615 $7.136 $7.313
Cash Flow 4.443 (3.226) 10.823 4.763 9.806
Transfers to Capital Reserve (4.147) 0.000 (5.302) (4.587) (8.646)
Ending Operating Fund Balance $4.842 $1.615 $7.136 $7.313 $8.473
Ending Capital Fund Balance 4.647 4.100 15.002 4.587 8.646
Combined Ending Balance $9.489 $5.715 $22.138 $11.900 $17.119
Days of O&M Costs – Total Reserves 281 days 164 days 617 days 322 days 450 days
Days of O&M Costs – Operating Reserve Only 128 days 42 days 178 days 177 days 199 days
Notes: (1) Adjustment to account for rate implementation on January 1 of each fiscal year. (2) Adjustment to reflect delay of rate implementation from January 1, 2025 to July 1, 2025. (3) Line or column totals may not tie due to rounding.
Feb. 11, 2025 Item #8 Page 54 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 34
6.3 Proposed Rates – Alternative Option
Based on the adjusted revenue requirement shown in Table 27, the cost of service analysis and rate
designs are conducted in similar matter detailed in Sections 4 and 5. The resulting rates for alternative options are summarized in the table below. The proposed rates for January 1, 2025 (delayed to July 1, 2025), are determined based on the COS analysis and Rate Design analysis as discussed above.
Effective rates for each customer class in the first year vary from the overall 8-percent increase due to the updated cost allocation and rate design calculations. Rates for 2026 through 2029 are determined by applying the proposed rate revenue increases for those years to the 2025 rates.
Table 27 Alternative Option with Bond Funding – Proposed Wastewater Rates by Customer Class
Customer Class Current Rate
FYE 2025
Proposed
Delayed to Jul. 1 2025
FYE 2026
Proposed
Jan. 1 2026
FYE 2027
Proposed
Jan. 1 2027
Increase(1) 8.00% CoS Adj. 8.00% 3.00%
Group I - Residential - Monthly Flat Rate
Single Family Resident (SFR) $51.74 $56.70 $61.23 $63.07
SFR w/ Second Dwelling Unit 77.60 85.04 91.84 94.60
Group I - Residential - Rates per HCF
Multi Family Resident (MFR) $5.95 $6.53 $7.05 $7.26
Mobile Home 5.95 6.53 7.05 7.26
Commercial - Rates per HCF
GROUP II - Commercial 2 $5.06 $5.74 $6.20 $6.39
GROUP III - Commercial 3 7.21 7.59 8.20 8.44
GROUP IV - Commercial 4 12.61 12.22 13.20 13.60
Industrial Pretreatment Class III 8.14 8.55 9.24 9.51
Group V - School - Monthly Rates per Student
Elementary School (per student) $1.02 $1.12 $1.21 $1.24
Junior High School (per student) 1.53 1.68 1.81 1.86
High School (per student) 2.03 2.23 2.41 2.48
Boarding School (per student) 10.56 11.35 12.25 12.62
Breweries - Rates per HCF
B1 – Brewery without a restaurant and hauls waste for outside treatment $5.06 $5.74 $6.20 $6.39
B2 – Brewery without a restaurant that does not haul waste for outside treatment 14.06 13.86 14.96 15.41
B3 – Brewery with a restaurant and hauls waste for outside treatment 12.61 12.22 13.20 13.60
B4 – Brewery with a restaurant that does not haul waste for outside treatment 17.34 16.83 18.17 18.72
Notes: (1) Rates are rounded to the nearest $0.01.
Feb. 11, 2025 Item #8 Page 55 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD 35
Table 28 compares the rate revenue increases required for the baseline option presented in the previous
section to those required for the alternative option.
Table 28 Comparison of Rate Revenue Increases for Baseline Option to Alternative with Additional Bonds
Financial Forecast Option FYE 2025 FYE 2026 FYE 2027
Baseline Option - No Additional Bonds 14.0% 14.0% 14.0%
Alternative Option - $40 million in Additional Bonds 8.0% 8.0% 3.0%
Figure 2 compares the monthly single family bill for the baseline and alternative options.
Figure 2 Single Family Bill Comparison
$51.74
$59.85 $68.22
$77.77
$51.74 $56.70 $61.23 $63.07
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
FYE 2025 FYE 2026 FYE 2027
Monthly Single Family Bill
Baseline Option - No Additional Bonds
Alternative Option - $40 million in Additional Bonds
Feb. 11, 2025 Item #8 Page 56 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX A PROJECTED O&M
Feb. 11, 2025 Item #8 Page 57 of 265
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Feb. 11, 2025 Item #8 Page 60 of 265
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Feb. 11, 2025 Item #8 Page 64 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX B CAPITAL IMPROVEMENT PLAN
Feb. 11, 2025 Item #8 Page 65 of 265
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Feb. 11, 2025 Item #8 Page 67 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX C REVENUE REQUIREMENT ANALYSIS
Feb. 11, 2025 Item #8 Page 68 of 265
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Feb. 11, 2025 Item #8 Page 69 of 265
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Feb. 11, 2025 Item #8 Page 70 of 265
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Feb. 11, 2025 Item #8 Page 71 of 265
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Feb. 11, 2025 Item #8 Page 73 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX D FUNCTIONAL ALLOCATION
Feb. 11, 2025 Item #8 Page 74 of 265
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Feb. 11, 2025 Item #8 Page 75 of 265
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Feb. 11, 2025 Item #8 Page 76 of 265
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Feb. 11, 2025 Item #8 Page 77 of 265
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Feb. 11, 2025 Item #8 Page 78 of 265
CIT
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Feb. 11, 2025 Item #8 Page 79 of 265
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Feb. 11, 2025 Item #8 Page 80 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX E RATE CALCULATIONS
Feb. 11, 2025 Item #8 Page 81 of 265
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Feb. 11, 2025 Item #8 Page 82 of 265
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Feb. 11, 2025 Item #8 Page 83 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX F PROJECTED FLOW AND LOADS
Feb. 11, 2025 Item #8 Page 84 of 265
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Feb. 11, 2025 Item #8 Page 85 of 265
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Feb. 11, 2025 Item #8 Page 86 of 265
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Feb. 11, 2025 Item #8 Page 87 of 265
2025 WASTEWATER COST-OF-SERVICE STUDY JANUARY 2025 / FINAL / CAROLLO
CITY OF CARLSBAD
APPENDIX G PROJECTIONS FOR ALTERNATIVE OPTION
Feb. 11, 2025 Item #8 Page 88 of 265
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Feb. 11, 2025 Item #8 Page 89 of 265
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Feb. 11, 2025 Item #8 Page 90 of 265
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Feb. 11, 2025 Item #8 Page 91 of 265
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Feb. 11, 2025 Item #8 Page 93 of 265
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Feb. 11, 2025 Item #8 Page 95 of 265
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Feb. 11, 2025 Item #8 Page 96 of 265
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Feb. 11, 2025 Item #8 Page 97 of 265
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Feb. 11, 2025 Item #8 Page 98 of 265
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Feb. 11, 2025 Item #8 Page 99 of 265
CI
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Feb. 11, 2025 Item #8 Page 100 of 265