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HomeMy WebLinkAbout32. 17-618 DECEMBER 12, 2017 17-618 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVAL OF FEE SCHEDULE FOR SEWER USE CHARGES INITIATED BY: SEWER UTILITY WHEREAS, the Wastewater Systems Ordinance, Chapter 24, of the Municipal Code provides for the adoption of a fee schedule for wastewater service charges. NOW, THEREFORE, BE IT RESOLVED that the attached Sewer Use Charges Fee Schedule is hereby adopted and shall be in full force and effect on and after January 1,2018. i �b J i{ Oshkosh TO: Honorable Mayor and Members of the Common Council FROM: Trena Larson, Finance Director DATE: December 07, 2017 RE: Establish Revised Sewer Use Charges BACKGROUND As discussed during the 2018 budget workshops sewer rates need to be increased in 2018 to keep the Utility in a productive capacity and operating at a prudent level. ANALYSIS The increase is needed due to the following reasons: • Declining/Flat usage from 2012 to the present, • Moderate increase in expenses from 2010 to the present, Large Capital Improvement Program in 2016 and beyond with regard to sewer infrastructure projects, and Funds needed to meet bond covenant requirements with regard to debt payments (i.e. Debt Coverage). As enumerated above, the approximate 8.5% rate increase is necessary to fund operations and debt service needs in 2018. FISCAL IMPACT If approved, the impact of the increase will be approximately $1,005,100. The effect of the increase on the average residential user is approximately $33.00 on an annual basis, which equates to an 8.0% increase. RECOMMENDATION Staff recommends that Council pass this ordinance. Respectfully Submitted, Xena arson Trena Larson Finance Director Approved: Mark Rohloff City Manager Finance Director, Trena Larson City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 http://www.ci.oshkosh.wi.us EHLERS LEADERS IN PUBLIC FINANCE December 5, 2017 2018 Sanitary Sewer User Rate Study Update City of Oshkosh, Wisconsin LJ Prepared by: Jon Cameron, CIPMA Municipal Advisor FEIN Brian Roemer Financial Specialist 1-800-552-1171 1 www.ehlers-inc.corn 2018 Sanitary Sewer User Rate Study Supporting Worksheets ft 0 Memo Table 1 — Comparison of Existing and Proposed User Rates Table 2 — Projected WWTF Flows and Loadings Table 3 —Projected Equivalent Meters Table 4 — Historical Expenses and 2017 Adopted Budget for Sewer Utility Table 5 — Allocation of Costs to Function Table 6 — Rate Computation Worksheet Table 7 — Rate Summary Table 8 — Revenue Check (Based Upon COS) Table 9 — Revenue Summary (Proposed Rates) Table 10 — Test Year Cash Flow Analysis Table I I — Comparison of Existing and Proposed Bills for Sample Customers Table 12 — Summary Budget for Sanitary Districts Table 13 — Historical Influent Data at Wastewater Treatment Facility Table 14 — Contract Customer Historical Monthly Flows Table 15 — 2018 Estimated Charges to the Algoma Sanitary District Table 16 — 2018 Estimated Charges to the Black Wolf Sanitary District No. 1 Table 17 — 2018 Estimated Charges to the Sunset Point Sanitary District Table 18 — 2018 Estimated Charges to the Island View Sanitary District Table 19 — 2018 Estimated Charges to the Edgewood-Shangri La Sanitary District Table 20 — 2018 Estimated Charges to All Sanitary Districts 1 2 3 4 5 9 12 14 15 16 17 18 19 20 21 22 23 24 25 26 27 EHLERS LEADER'S IN PURUC FINANCE Memo To: Members of the City of Oshkosh Common Council From: Jon Cameron Cc: Mark Rohloff, Trena Larson, James Rabe, Ken Gabrielson Date: 12/5/2017 Subject: Recommended Sewer User Rates for 2018 We have completed the Sanitary Sewer User Rate Study Update for 2018. An 8.5% increase to revenues was projected in the long-range Cash Flow and Debt Analysis that we completed for the City this fall. This increase to revenues was incorporated into the adopted budget for the Sewer Utility for 2018. The proposed Rate Study Update matches the amount of revenue shown in the Cash Flow presented this fall but yields a smaller increase to the average residential customer. The primary factors for increasing user rates in 2018 are: 1. To provide required coverage for Sewer Utility debt issued in 2017. 2. The planned issuance of approximately $11.75 million of sewer revenue bonds in 2018. 3. The continued decline in billable sewer consumption. City-wide billable sewer flows have declined approximately 11% since 2012. To accompany the increase to revenues in the adopted budget, an annual update to cost of service sewer rate study was performed to identify detailed user rates for 2018 for all customer classes. The last cost of service sewer rate study was completed in 2016. The purpose of a cost of service study is to calculate user rates such that they are fair and equitable to all customer classes, and to ensure that rates are based upon the principles of cost causation; i.e., those who cause the costs pay the costs. Enclosed please find a few key worksheets from the Rate Study showing the proposed user rates for 2018, as well as the impact the user rates will have on sample customers. A rate comparison worksheet comparing sewer user rates in Oshkosh to other municipalities is also enclosed. 10 EHLERS LEADERS IN PUBLIC FINANCE N21 W23350 Ridgeview Parkway W, Ste 100 Waukesha, WI 53188-1015 Pagel of 27 Phone: 262-785-1520 Fax: 262-785-1810 10 EHLERS LEADERS IN PUBLIC rINANGE Table 1 40shkosh Comparison of Existing vs. Proposed Rates City of Oshkosh, 2018 $ % Current Proposed Change Change Domestic Seweraae Customers Quarterly Fixed Charge 5/8" $23.50 $26.18 $2.68 11.40% 3/4" $23.50 $26.18 $2.68 11.40% 1" $41.49 $43.86 $2.37 5.71% 11/4" $50.92 $58.59 $7.67 15.06% 11/2" $70.02 $73.32 $3.30 4.72% 2" $104.26 $108.68 $4.42 4.24% 3" $184.16 $191.19 $7.03 3.82% 4" $298.29 $309.05 $10.76 3.61% 6" $583.63 $603.70 $20.07 3.44% 8" $926.04 $957.29 $31.25 3.37% 10" $1,439.65 $1,487.67 $48.02 3.34% 12" $1,667.73 $2,076.98 $409.25 24.54% Volumetric Charge per 100 CU. FT. $4.61 $4.88 $0.27 5.86% Quarterly flat charge (Based Upon 16 CCF/Qtr) $97.26 $104.26 $7.00 7.20% Non Domestic Customers Quarterly Facilities Charge Same as Domestic Customers Volumetric Rate Same as Domestic Customers High Strength Industrial Surcharge Rate BOD /lb $0.555 $0.569 $0.01 2.55% Surcharge Rate TSS /lb $0.460 $0.412 -$0.05 -10.52% Surcharge Rate Phosphorus /lb $4.628 $4.815 $0.19 4.04% Surcharge Rate NH3-N /lb $1.072 $1.187 $0.12 10.73% Hauled Waste Charges Septic Tank Rate per 1,000 gal $84.04 $88.25 $4.21 5.01% Holding Tank Rate per 1,000 gal $6.09 $6.40 $0.31 5.10% Porta Potty Waste Rate per 1,000 gal $50.03 $52.52 $2.49 4.98% Reading/Billing of "Credit' Meter for "Water Only" Usage $5.00 $5.00 $0.00 0.00% Annual Cost for Average Residential User $333.72 $358.47 $24.75 7.42% Quarterly Increase $6.19 Prepared by Ehlers Page 2 of 27 12/5/2017 IS EHLERS LEADERS IN PUBLIC FINANCE Table 2 Projected Test Year 2018 WWTF Flows and Loadings A•Qshkosh City of Oshkosh, WT Inside Customers Residential 950,000 1,481,601 1,481,601 59,264 148,160 Commercial 365,000 569,247 569,247 22,770 56,925 Multi -Family 220,000 343,108 343,108 13,724 34,311 Industrial 140,000 218,341 218,341 8,734 21,834 Municipal & Public 360,000 561,449 561,449 22,458 56,145 Subtotal Inside Customers 2,035,000 3,173,745 3,173,745 126,950 317,375 High Strength Industrial Axletech - 12 - 19 JJ Keller 533 1,748 2 - Kinsbury - - - - Oshkosh 333 - - 10,668 8 Oshkosh 500 Waukau 1,110 1,317 56 119 Oshkosh 2737 7,537 6,300 466 1,103 Oshkosh Correctional Inst 1700 91,587 62,468 135 3,500 Oshkosh Correctional Inst 1730 20,769 1,700 - - Pepsi Cola 128,620 1,199 15 - Silver Creek Meats 2,007 - - - Winnebago Co. Landfill 11- Combined Cells 43,352 - - 45,038 Winnebago Co. Landfill 2,294 95,421 2 364 Bemis - 593,713 64 - Water Filtration Plant - - - - Subtotal High Strength Industrial Billable 297,808 763,878 11,408 55,856 Wastehaulers Septic Tank Waste 143 8,029 13,381 268 134 Porta Potty Waste 281 7,888 15,777 438 175 Mixed Loads 20,130 113,020 113,020 5,651 15,697 Holding Tank Waste 9,971 31,101 49,762 1,244 3,110 Subtotal Wastehaulers 30,525 160,038 191,939 7,601 19,116 Wastewater Treatment Facility Total Billable 2,065,525 3,631,591 4,129,563 145,959 392,347 Inflow/Infiltration (1/1) 2,568,239 Total WWTF 4,633,764 Total For Rate Calcs 2,065,525 3,631,591 4,129,563 145,959 392,347 Prepared by Ehlers Page 3 of 27 12/5/2017 Table 3 Projected Test Year 2018 Meter Counts city of Oshkosh, WT EHLERS l€ACI€RS IN 9116LIL FINANCE A►Oshkosh Size 5/8" Residential Commerical 9,723 Total Meters Multi 327 -Family Industrial 84 Municipal 3 PublicMeter & 9 10,146 3/4" 10,907 891 63 18 47 11,926 1" 175 317 198 28 32 750 1 1/4" 80 1,875 11/4" 3.75 - - 11/2" 3 88 150 19 27 287 2" 750 117 68 28 72 285 3" 936 35 2 11 40 88 4" 10 8 5 19 42 6" 25 2 3 200 3 8 1,050 6" 50 100 150 - 10" 400 8" 80 1 1 12" 80 80 10" 125 20,809 1,787 576 112 251 23,534 5/8" 1 9,723 327 84 3 9 10,146 3/4" 1 10,907 891 63 18 47 11,926 1" 2.5 438 793 495 70 80 1,875 11/4" 3.75 - - - - - - 11/2" 5 15 440 750 95 135 1,435 2" 8 936 542 224 576 2,278 3" 15 524 30 165 600 1,319 4" 25 = 250 200 125 475 1,050 6" 50 100 150 - 150 400 8" 80 - - 80 80 10" 125 125 125 12" 175 - - - - - - 21,083 4,261 2,313 700 2,277 30,635 Prepared by Ehlers Page 4 of 27 12/5/2017 EHLERS LEAUERSIN PUBLIC FINANCE Table 4 Historical Expenses and 2018 Adopted Budget for Sewer Utility WOshkosh City of oshkosk "4 2015 2016 2017 2017 2018 SANITARY SEWER Labor 161,169 156,270 150,100 152,000 155,800 Retirement Benefits 22,590 21,647 21,700 21,900 22,300 Insurance Benefits 65,425 60,019 58,500 58,000 56,100 Contractual Services 163,870 191,888 405,000 235,000 405,000 Repairs to Motor Vehicles 16,472 13,666 17,000 18,000 18,000 Maint Mach/Equip/Bldg/Struct 143 0 0 0 0 Maintenance of Sanitary Sewers 581 3,318 0 0 0 Maint Mach/Equip/Bldg/Struct 375 0 500 500 500 Building Rent 550 550 600 600 600 Chemicals 0 0 0 0 0 Miscellaneous 4,422 7,431 6,300 8,000 8,000 Legal Fees 105,171 82,054 100,000 100,000 100,000 Diesel Fuel 21,164 14,905 25,000 25,000 25,000 Supplies and Repair Parts 51,265 31,843 37,000 37,000 37,000 Sewer Maintenance Supplies 5,155 14,300 15,000 15,000 15,000 Safety Equipment 12,888 24,349 0 200 200 Stone/Gravel/Concrete/Asphalt 26,081 17,693 25,000 25,000 25,000 Depreciation 1,395,753 1,440,747 1,395,800 1,681,200 1,813,800 TOTAL SANITARY SEWER 2,039,462 2,053,013 2,257,500 2,377,400 2,682,300 PUMPING STATIONS - 1930 Labor 67,332 69,025 75,800 87,500 99,500 Repair Parts 16,126 23,360 20,000 25,000 25,000 Gas & Oil 20 312 400 1,700 1,700 Heat 14,081 16,872 25,000 25,000 25,000 Equipment Rental 0 2,417 200 200 200 Postage 143 0 100 100 100 Professional Services 581 3,318 800 1,000 1,000 License & Permit 0 50 100 100 100 Office Supplies 80 120 100 100 100 Other Supplies 396 7,010 1,200 1,200 1,200 Telephone 1,991 1,346 1,900 1,500 1,500 Chemicals 57,424 77,942 80,000 70,000 80,000 Water 8,491 10,970 12,000 11,000 12,600 Sewer 0 0 0 Storm Water 2,458 2,696 3,000 3,000 3,100 Supplies and Repair Parts 12,888 24,349 25,000 25,000 25,000 Power & Light 78,296 80,104 90,200 90,000 90,000 Insurance 3,090 2,852 3,400 3,400 5,200 Depreciation 200,538 200,779 200,900 200,800 200,800 TOTAL PUMPING STATIONS 463,935 523,522 540,100 546,600 572,100 Prepared by Ehlers Page 5 of 27 12/5/2017 19 EHLERS LEADER$ IN PUBLIC FINANCE DISPOSAL PLANT - 1940 - Liquid 159,395 162,345 166,100 168,600 172,800 1941 -Solid 22,646 22,643 24,000 24,400 24,800 Labor 780,129 835,193 931,800 842,000 880,500 Retirement Benefits 109,184 115,879 134,700 121,400 126,700 Insurance Benefits 246,429 208,998 230,700 207,400 202,600 Repair Parts 209,480 247,418 200,000 200,000 230,000 Office Supplies 3,680 2,050 3,200 3,200 3,200 Gas & Oil 1,444 683 1,500 3,000 3,000 Heat 92,453 77,086 120,000 120,000 120,000 Chemicals 280,386 231,098 280,000 230,000 280,000 Cont Svcs/Eng & Consulting Fees 91,992 56,739 180,000 280,000 240,000 Tools 3,797 3,462 3,500 3,500 3,500 Other Supplies 17,707 18,166 18,000 18,000 18,000 Telephone 1,664 1,573 1,800 1,800 1,800 Water 24,952 20,322 21,000 21,000 24,000 Storm Water 17,753 19,524 21,000 21,000 22,500 Power & Light 561,024 519,044 582,400 570,000 570,000 Car Allowance 0 283 0 100 100 Conference & Training 7,255 7,314 9,000 9,000 9,000 Insurance 35,770 34,476 39,300 39,300 61,600 Depreciation 794,227 838,416 976,600 931,100 931,100 Dues 4,391 2,686 5,000 5,000 5,000 Equipment Rental 32,449 5,222 5,000 5,000 5,000 Clothing 0 35 100 100 100 Miscellaneous 2,798 2,652 43,000 23,000 24,900 Fees & Permits 49,131 49,314 70,000 70,000 50,000 TOTAL DISPOSAL PLANT 3,368,095 3,297,633 3,877,600 3,724,900 3,812,600 SOLID DISPOSAL - 1941 Labor 159,395 162,345 166,100 168,600 172,800 Retirement Benefits 22,646 22,643 24,000 24,400 24,800 Insurance Benefits 47,562 43,002 42,100 41,700 40,400 Repair Parts 0 0 0 0 0 Gas & Oil 0 134 0 0 0 Chemicals 0 81,068 75,000 75,000 75,000 Insurance 7,313 6,705 8,000 8,000 12,400 Contractual Services 84,213 0 0 0 85,000 Depreciation 441,467 526,209 457,700 394,500 524,500 Maintenance 29,118 9,792 8,000 16,000 16,000 Equipment Rental 0 0 0 0 0 Miscellaneous 3,375 2,360 5,000 5,000 5,000 Special Services 146,024 149,459 157,000 150,000 150,000 Uniforms 0 0 100 0 0 Landfill Fees 17,114 0 0 0 18,000 Supplies 17,088 17,272 15,000 15,000 15,000 TOTAL SOLID DISPOSAL 975,315 1,020,989 958,000 898,200 1,138,900 LABORATORY - 1945 Prepared by Ehlers Page 6 of 27 12/5/2017 Labor Retirement Benefits Insurance Benefits Repairs Chemicals Other Supplies Insurance Depreciation Office Supplies Conference & Prof Training Tools & Shop Supplies Professional Services TOTAL LABORATORY MAINTENANCE - 1946 Labor Retirement Benefits Insurance Benefits Motor Vehicle Expense Contractual Services Gas & Oil Minor Equipment Office Supplies Other Supplies Repairs/Maint Insurance Depreciation Clothing Miscellaneous Equipment Rental Landfill Fees Conference & Training TOTAL MAINTENANCE 49 EHLERS MDER$ IN P^IC FINANCE, 61,314 62,991 64,400 65,400 67,000 8,519 8,712 9,300 9,400 9,600 23,231 21,616 21,100 20,900 20,400 12,128 364 4,000 2,000 2,000 6,734 7,864 7,500 7,500 7,500 4,896 6,832 6,000 6,000 6,000 2,813 2,599 3,100 3,100 4,800 2,067 2,226 2,400 2,200 2,200 0 50 100 100 100 257 0 0 0 0 0 70 100 400 400 760 286 500 500 500 122,719 113,610 118,500 117,500 120,500 455,199 449,811 413,800 454,500 499,000 73,308 70,228 70,800 78,100 84,400 121,884 104,605 93,600 108,800 117,700 3,024 2,718 3,000 3,000 3,000 84,232 8,355 11,000 11,000 11,000 7,241 6,857 9,000 9,000 9,000 386 984 1,000 1,000 1,000 900 1,196 1,200 1,200 1,200 7,181 8,075 4,000 12,000 12,000 22,336 22,650 21,500 21,500 21,500 20,880 18,571 22,900 22,900 35,600 239,970 238,886 276,000 243,600 243,600 0 162 100 100 100 0 0 300 500 500 206 209 200 300 300 717 0 0 0 0 0 0 0 0 0 1,037,464 933,307 928,400 967,500 1,039,900 Prepared by Ehlers Page 7 of 27 12/5/2017 19 EHLERS LEADER$ IN PUBLIC FINANCE GENERAL & ADMINISTRATIVE - 1950 Labor 294,054 342,883 299,900 303,500 313,400 Retirement Benefits 76,258 74,266 77,200 77,700 78,800 Insurance Benefits 73,802 78,267 86,000 84,000 81,300 Acounting Loss/Debt Refinancing 46,852 0 0 0 0 Software Supplies 442 329 400 500 500 Minor Equipment 0 0 0 Office Supplies/Equipment 2,496 3,824 4,300 5,000 5,000 Postage 25,206 23,880 25,000 25,000 25,000 Computer Charges 47,500 47,500 51,000 55,000 55,000 Telephone 772 688 800 800 800 Misc Fixed Charges 0 0 0 Contractual Services 12,525 6,305 5,000 5,000 5,000 Car Allowance 384 389 300 400 400 Maintenance Office Equipment 6,202 9,103 8,000 9,000 10,800 Professional Services 0 0 0 0 0 Advertising/Marketing 0 0 3,000 1,500 1,500 Other Supplies 0 0 0 0 0 Audit 5,875 5,938 6,500 6,500 6,500 Insurance 3,142 9,468 3,500 3,500 5,400 Uncollectable Accounts 4,201 4,210 4,000 4,300 4,300 Depreciation 7,267 (826) 7,200 0 0 Bond Issue Expense 42,774 78,220 63,000 60,000 60,000 Bond Service Fees 425 850 400 900 900 Bank Fees 1,774 7,940 0 4,500 4,500 GASB 68 Pension Exp (162,241) 0 0 0 0 Conference & Training 0 1,082 0 500 1,000 Dues 390 882 900 900 900 TOTAL GENERAL & ADMINISTRATIVE 490,100 695,198 646,400 648,500 661,000 METER READING - 1951 Labor 1,084 0 0 0 0 Retirement Benefits 153 0 0 0 0 Insurance Benefits 2,598 0 0 0 0 Meter Repairs 425,965 369,672 460,000 380,000 380,000 GASB 68 Pension Exp 145,311 156,664 0 0 0 Office Supplies 29,356 22,742 32,000 25,000 25,000 Insurance 51 0 100 100 0 TOTAL METER READING 604,518 549,078 492,100 405,100 405,000 PRETREATMENT PROGRAM - 1955 Professional Services 61,047 135,558 87,000 55,000 55,000 Licenses & Permits 90 0 0 0 0 Maint Computer 1,195 1,230 0 0 0 Conference/Training 0 0 0 1,300 1,300 Safety Equipment 0 0 0 0 0 Office Supplies 33 25 100 200 200 TOTAL PRETREATMENT PROGRAM 62,365 136,813 87,100 56,500 56,500 Prepared by Ehlers Page 8 of 27 12/5/2017 FHLERS Table 5 }`� Allocation of Costs to Function �Qftri5h city ofosagsa W Conv Flow Allocation BOD Percentages TSS P NH3-N Cst Crin 2018 Conwyance Budget System Fl- WWTF BOD TSS P NH3-N Customer Billing Meter/Conn oparaeng & M--- anLabor 80% 10% 1o% $155,800 $124,640 $0 so $a s0 so $15580 $15,580 Retirement Benefits 80% 10% 10% $22,300 $17840 $0 $O $1 $0 $0 $2,23D $2230 ln-n-Benems 80% 10% 10% $50100 $44,880 $o $0 $O $0 $0 $5,610 $5,610 Conhadual Services 80% 10% 10% $405,000 $324,000 $0 $o $0 $0 $0 $40500 $40,5(10 Repairsto Motor Vehicles 80% 10% 10% $18,000 $14,400 $0 $0 $0 $0 $0 $1800 $1800 Maintenance of Sanitaryewer Ss 80% 10% 10% $0 $O $0 $0 $o $0 $0 $0 $0 Man t MachIEqugIBldgVSOud 80% 10% 10% $500 $400 $0 $0 $1 $0 $0 $50 $50 Building Rent 80% 10% 10% $600 $480 $0 $0 $0 $0 $0 $60 $60 Winspedion 80% 10% 10% $O $0 $0 $o $0 $0 $0 $1 $0 Chemicals 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Miscellaneous 80% 10% 10% WON $6,400 $0 $a $0 $0 $0 $BOD $800 Legal Fees 80% 10% 10% $100000 $80 ON $o $0 $1 $0 $0 $10,000 $10,000 Diesel Fuel 80% 10% 10$% $25,000 $20,000 $o $a $0 $0 $o $2,500 $2,500 Supplies and Repair Pads 80% 10% 10% $37000 $29,600 $0 $0 $1 $0 $0 $3,700 $3,700 Sewer Maintenance Supplies 80% 10% 10% $15,000 $12,0(10 $0 $0 $0 $0 $0 $1,500 $1500 sarety Equipment Smne/Gra�e ba,tal7 haft So% 80% 10% 10% 10% 10% $201 $25010 $160 $20000 $0 $o $o $0 $0 $O $o $0 $0 $1 $20 $z5Do $20 $z50a Subtotal Sanitary Sewer 868,500 694,801 0 1 0 1 D 86,850 80850 Pumoino Stations Labor 80% 10% 10% $99,500 $79,600 $0 $0 $0 $0 $0 $9,950 $9,950 Repair Pads 80% 10% 10% $25,000 $20,000 $0 $0 $0 $0 $0 $2,500 $2,500 Gas&oil 43% 25% 22% 5% 5% $O $0 $O $0 $0 $0 $0 $0 $a Gas&oil 43% 25% 22% 5% 5% $1,700 $0 $731 $425 $374 $85 $85 $0 $0 Heat 43% 25% 22% 5% 5% $25,000 $0 $10,750 $6,250 $5,500 $1.25() $1 250 $0 $0 Equgment Rental 32% 30% 26% 7% 5% $200 $0 $64 $60 $52 $14 $10$0 $o Postage 32% 30% 26% 7% 5% $100 $O $32 $30 $26 $7 $5 $1 $D Professional Services 80% 10% 10% $1,000 $810 $0 $0 $o $0 $0 $100 $100 License&Peimft 80% 10% 10% $100$80 $O $0 $0 $0 $0 $10 $ 10 C, -Supplies lf 80% 10% 10% $100 $80 $0 $0 $0 $o $0 $10 $10 Other Supplies 80% 10% 10% $1200 $980 $0 $D $0 $D $0 $120 $120 Telephone 80% 10% 10% $1,500 $1 200 $0 $0 $0 $0 $0 $150 $151 Chemicals 57% 43% $80,000 $O $45, 600 $D $a $34,400 $0 $1 $0 Water 32% 30% 26% 7% 5% $12,600 $0 $4,032 $3,78D $3,276 $882 %30 $0 $0 S- 32% 30% 26% 7% 5% $0 $O $1 $0 $0 $D $0 $1 $0 Storm Water 32% 30% 26% 7% 5% $3,100$0 $992 $930 $806 $217 $155 $0 $0 Supplies and Repair Peds 80% 10% 10% $25,000 $20,000 $0 $0 $0 $0 $0 $2,500 $2,500 Power&Lght 43% 25% 22% 5% 5%. $90000 $0 $30700 $22,500 $19,81D $4,50$0 $4,500 $0 $0 Insurance 80% 10% 10% $5,200$4,160 $0 $0 $0 $0 $0 $52D $520 Subtotal Pumping Statins $371,300 $126,880 $100,901 $33,975 $29,834 S41,355 $0635 $15,860 $15,860 Deposal Plant Labor 33% 25% 22% 5% 5% 5% 5% $880500 $0 $290565 $220125 $193,710 $44,025 $44,025 $44,025 $44,025 Retirement Benefits 33% 25% 22% 5% 5% 5% 5% $120700 $0 $41811 $31675 $27874 $0335 $6,335 $6,335 $6,335 Insurance Benefits 33% 25% 22% 5% 5% 5% 5% $202,600 $0 $60858 $50650 $44,572 $10,130 $10,130 $10,130 $10,130 Repair Pads 33% 25% 22% 5% 5% 5% 5% $230,000 $0 $75,900 $57500 $50,600 $11,500 $11 500 $11,500 $11 500 OBice Supplies 33% 25% 22% 5% 5% 5% 5% $3,200 $0 $1856 Saw $704 $160 $160 $160 $160 Gas&Oil 33% 25% 22% 5% 5% 5% 5% $3,000 $0 $990 $750 $660 $150 $150 $150 $150 Heat 33% 25% 22% 5% 5% 5% 5% $1200f1 $0 $39,600 $30,010 $26,400 $0000 $6,000 $6,000 $0000 Chemirala 57% 43% $280,000 $0 $159,600 $0 $0 $120,400 $0 $0 $0 Cont SvdEng&C.-It Fees 33% 25% 22% 5% 5% 5% 5% $240,000 $0 $79,200 $60000 $52800 $12,000 $12,000 $12,000 $12,001 Tools 32% SO % 26% 7% 5% $3,500$0 $1,120 $1650 $910 $245 $175 $0 $0 Other Supplies 32% 30% 26% 7% 5% $18,0011 $0 $5,760 $5,400 $4,680 $1260 $900 $O $o Telephone 32% SO % 26% 7% 5% SUN $0 $576 $540 $468 $126 $90 $0 $0 Water 32% 30% 26% 7% 5% $24,0011 $0 $7680 $7200 $6,240 $1680 $1200 $1 $o Storm Water 32% 30% 26% 7% 5% $22,500 $0 $7200 $6,750 $5,850 $1575 $1125 $0 $0 Power&Lght33% 34% 21% 5% 7% $570,OIN1 $0 $180100 $193,800 $119,700 $20500 $39,900 $1 $o Car Allowance 33% 34% 21% 5% 7% $100 $0 $33 $34$21 $5 $7 $0 $0 Conference&Training 33% 25% 22% 5% 5% 5% 5% $%Ow $0 $2,970 $2,250 $1980 $450 $450 $450 $450 Insurance 33% 25% 22% 5% 5% 5% 5% $61600 $0 $20,328 $15,4!10 $13,552 $3,080 $3,080 $3,080 $3,080 Dues 33% 25% 22% 5% 5% 5% 5% $5,000 $0 $1 650 $1,250 $1,100 $250 $250 $250 $250 Equipment Rental 32% 30% 26%7% 5% $5,000 $0 $1600 $1500 $1,300 $350 $250 $0 $0 Cbthing 43% 25% 22% 5% 5% $100 $0 $43 $25 $22 $5 $5 $0 $a Mecelleneous 33% 34% 21% 5% 7% $24,900 $0 $8,217 $8,466 $5,229 $1245 $1743 $0 $0 Fees&P-ndft 33% 34% 21% 5% 7% $50000 $0 $10500S17: $10,500 $2,500 $3,5110 $1 $0 Subtotal Deposal Plant $2,881500 $0 $1817357 $712,165 $568,872 $251971 $142,975 $94980 $94880 softd Disposal Prepared by Ehlers Page 9 of 27 121512117 EHLERS Labor 43% 25% 22% 5% 5% $172,800 $0 $74,304 $43,200 $38,016 $8640 $8640 Retirement Benefits 43% 25% 22% 5% 5% $24,800 $0 $10,664 $8200 $5,456 $1240 $1240 Insurance Benefits 43% 25% 22% 5% 5% $40,400 $I$17,372 $0 $10,100 $8888 $2,020 $2,020 Repair Pads 33% 34% 21% 5% 7% $0 $0 $0 $0 $0 $0 $0 Gas&Oil 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 Chemicals 57% $3,060 $$200 43% $0 $75,000 $0 $42,750 $0 $0 $32,250 $0 Insurance 43% 25% 22% 5% 5% $12,400 $0 $5,332 $3,100 $2,728 $620 $620 C d d.di Servkes 43% 25% 22% 5% 5% $85,000 $0 $38550 $21250 $18,700 $4250 $4250 Maintenance 33% 34% 21% 5% 7% $16,000 $0 $5,280 $5,440 $3,360 $800 $1,120 Equpmeat Rental 33% 34% 21% 5% 7% $0 $0 $0 $0 $0 $0 $0 Miscellaneous 33% 34% 21% 5% 7% $5,000 $0 $1650 $1 700 $1 550 $250 $350 Special Services 43% 25% 22% 5% 5% $150600 $0 $64500 $37,500 $33,000 $]500 $7,500 Uadmms 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 LaaMlll Fees 43% 25% 22% 5% 5% $18000 $0 $7740 $4500 $3,960 $900 $900 Supplies 43% 25% 22% 5% 5% $15,000 $0 $8450 $3,750$3:309 $140 $750 $750 a Labor 30% 35% 15% 10% 10% $$7060 $0 $20,180 $23,450 $10,050 $8]00 $$] $0 $0 Retirement Beafits 30% 35% 15% 10% 10% $9,600 $0 $2,880 $3,360 $1 440 $960 $960 $0 $0 1-... Benefits 30% 35% 15% 10% 10% $20,4f10 $0 $6120 $$7W $3,060 $$200 $$20 $0 $0 Repairs 30% 35% 15% 10% 10% $2,000 $0 $20 $]00 $300 $200 $200 $0 $0 Chemicals 30% 35% 15% 10% 10% $7500 $0 $2,250 $2,625 $1,125 $750 $750 $0 $0 Other Supplies 30% 35% 15% 10% 10% $8000 $0 $1 800 $2,100 $900 $600 $600 $0 $0 Insurance 30% 35% 15% 10% 10% $$100 $0 $1440 $1$35 $$15 $$10 $$10 $0 $0 Office Supplies 30% 35% 15% 10% 10% $100 $0 $30 $$0 $$0 $10 $$0 $0 $0 Conference&Training 30% 35% 15% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Tools & Shop Supplies 30% 35% 15% 10% 10% $400 $0 $120 $140 $60 $40 $40 $0 $0 Pmtessional Services 30% 35% 15% 10% 10% $500 $0 $175 $75 $50 $50 $0 $0 bl Suplal Laboratory $118300$0 $354904W , $41,405 $1],]45 $11,830 $11,830 $0 $0 Maintena Labonce 43% 25% 22% 5% 5% $499080 $0 $214,570 $124,]50 $109,]80 $24,950 $24,950 $0 $0 Retirement Benefit 43% 25% 22% 5% 5% $84400 $0 $38292 $21100 $18,568 $4220 $4220 $0 $0 Insurance Benefits 43% 25% 22% 5% 5% $117,700 $0 $58611 $29,425 $25,894 $5,885 $5,885 $0 $0 Motor Vehicle Expense 43% 25% 22% 5% 5% $3,000 $0 $1,2W $750 $660 $150 $150 $0 $0 Gontradual Services 43% 25% 22% 5% 5% $11 800 $0 $4]30 $2,]50 $2,420 $550 $550 $0 $0 Gas&Oil 43% 25% 22% 5% 5% $9,000 $0 $3,870 $2,250 $1,980 $450 $450 $0 $0 Minor Equipment 43% 25% 22% 5% 5% $1,000 $0 $430$250 $220 $50 $50 $0 $0 Whm Supplies 43% 25% 22% 5% 5% $1,200 $0 $516 $300 $264 $fi0 $60 $0 $0 Other Supplies 43% 25% 22% 5% 5% $12,000 $0 $5,160 $3,000 $2,640 $600 $6(10 $0 $0 Repai Maintenance 43% 25% 22% 5% 5% $21,500 $0 $9,245 $5,3]5 $4]30 $18]5 $1875 $0 $0 Insurance 43% 25% 22% 5% 5% $35,600 $0 $15,308 $8900 $7832 $1,780 $1]80 $0 $0 GUhing 43% 25% 22% 5% 5% $100 $6 $43 $25 $22 $5 $5 $0 $0 Miscellaneous 43% 25% 22% 5% 5% $500 $0 $215 $125 $110 $25$25 $0 $0 Equipment Rental 43% 25% 22% 5% 5% $300 $0 $129$75 $fib $15 $15 $0 $0 Conference&Training 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Maintenance $]98300 $0 $342,409 $199075 $175,186 $39,815 $39,815 $0 $0 General & Administratve Labor 16% t6% 19% 17% 4% 4% 10% 14% $313,400 $50,144 $58144 $59,546 $53,278 $12,536 $12,536 $31,340 $43,876 Retirement Benefits 16% 16% 19% 17% 4% 4% 10% 14% $78,800 $12,608 $12608 $14,9]2 $13,396 $3152 $3,152 $7,880 $11832 Insurance Benefits 16% 16% 19% 17% 4% 4% 10% 14% $81,300 $13,008 $13808 $15,447 $13,821 $3,252 $3,252 $8130 $11362 Software Supplies 16% 16% 19% 17% 4% 4% 10% 14% $500 $80 $80 $95 $85 $20 $20 $50 $70 Minor Equipment 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0$0 OB- Suppli Equipment 16% 16% 19% 17% 4% 4% 10% 14% $5,000 $800 $800 $950 $850 $200 $200 $500 $706 Posiege 16% 16% 19% 17% 4% 4% 10% 14% $25800 $4000 $4,000 $4750 $4250 $1800 $1800 $2,500 $3,500 Computer Charges 16% 16% 19% 17% 4% 4% 10% 14% $55,000 $8800 $8,800 $10,450 $9,350 $2,200 $2,200 $5,500 $],700 Telephone 16% 16% 19% 17% 4% 4% 10% 14% $B00 $128 $128 $152 $136 $32 $32 $80 $112 Mise Faed Charges 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0$0 Contractual Services 16% 16% 19% 17% 4% 4% 10% 14% $5,000 $800 $800$850$950 $850 $200 $200 $500 $700 Car Allowance 16% 16% 19% 17% 4% 4% 10% 14% $400 $64 $64 $76 $68 $16 $16 $40 $56 Maintenance Office Equipment 16% 16% 19% 17% 4% 4% 10% 14% $10,800 $1]28 $1728 $2,052 $1836 $432 $432 $1880 $1512 Pmtessional Services 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0 $0 A ,disinglMarketing 16% 16% 19% 17% 4% 4% 10% 14% $1,500 $240 $240 $285 $255 $fi0 %0 $150 $210 Other Supplies 16% 16% 19% 17% 4% 4% 10% 14% $0$0 $0 $0 $0 $0 $0 $0 $0 Audd 16% 16% 19% 17% 4% 4% 10% 14% $8500 $1640 $1840 $1235 $1105 $260 $260 $650 $910 Insurance 16% 16% 19% 17% 4% 4% 10% 14% $5,400 $864 $864 $1826 $918 $216 $216 $540 $756 Uncolledable Accounts 16% 16% 19% 17% 4% 4% 10% 14% $4300 $$8B $668 $817 $731 $172 $172 $430 $602 Bank Fees 16% 16% 19% 17% 4% 4% 10% 14% $1,500 $720 $720 $855 $765 $180 $180 $450 W30 GASB 68 Pension Exp 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0 $0 Conference&Training 16% 16% 19% 17% 4% 4% 10% 14% $1,000 $160 $160 $190 $170 $40 $40 $100 $140 Du- 16% 16% 19% 17% 4% 4% 10% 14% $900 $144 $144 $ 71 $153 $3$ $36 $90 $126 Subtotal General&Adminisim- $$08108 $96816 $98016 $114,019 $102,017 $24,004 $24,084 $60,010 $84,014 Meter Reading Labor Retirement Benefits Insurance Benefit Meter Repairs 100% $0 100% $0 100% $380,000 $0 $0 $0 $0 $0 $0 $0 $ae6600 Prrepmed by Ehlers Page 10 of 27 12/5/2017 EHLERS GASB 68 Pension Exp 100% $o m $0 $o $0 $0 $0 $0 $o office Supplies 50% 50%$25,000 $0 $0 $0 $0 $0 $o $12,500 $12,500 Car Allowance 100% $o m $0 $o $0 $o $0 $0 $o subtotal Meter Reading $405,000 $0 $0 $0 $0 $0 $0 $12,500 $392,500 Pretreatment Program Profession al Services 43% 25% 22% 5% 5% $55,000 m $23,650 $13,]50 $12,100 $2,]50 $2,]50 $0 $o Licenses & P.- 43% 25% 22% 5% 5% $o $0 $0 $0 $0 $0 $0 $0 $0 Books&Periodicak 43% 25% 22% 5% 5% $0 $o $0 $0 $0 $0 $0 $o $0 Maint Computer 43% 25% 22% 5% 5% $0 $o $o $0 $0 $0 $0 $0 $0 Conferenceffraining 43% 25% 22% 5% 5% $1,300 $o $559 $325 $286 $65 $65 $o $0 safety 43% 25% 22% 5% 5% $0 $o $0 $0 $0 $0 $0 $0 $0 Office Supplies 43% 25% 22% 5% 5% $200 $o $86 $50 $44 $10 $10 $o $0 Subtotal Pretreatment Program $56,500 $D $24,295 $14,125 $12,430 $2,825 $2,825 $0 $0 TptaI OBM 14% 28% 19% 15% 6% 4% 4% 10% $6,]11900 $917,696 $1889,060 $1251,504 $1024,542 $431020 $255474 $269,300 $673,304 Capital Costs Principal and l nterest Payments 34% 11% 12% 10% 4% 3% 15% 11% $6,]65,599 $2,300,304 $]44,216 $8118]2 $6]6,560 $2]0,624 $202,968 $1014,840 $]44,216 Capdal Reserve 34% 11% 12% 10% 4% 3% 15% 11% $1099,410 $3]3,]99 $120,935 $131929 $109,941 $43,9]6 $32,982 $164,911 $120,935 TOUT Capital Costs $],865,009 $2,674,103 $865,151 $943,801 $]86,501 $314,600 $235,950 $1,1]9,]51 $865151 Subtotal Revenue Requirements $14,576,909 $3591799 $2,754,211 $2,195,305 $1811043 $745,620 $491424 $1449,051 $1,538,455 Other Income Misc Service&Late Charges 23% 19% 15% 13% 5% 3% 11% 11% ($1]0,000) ($39,100) ($32300) ($255(10) ($22,100) ($8,5(10) ($5100) ($18,]00) ($18700) Other Sewer service Charges 23% 19% 15% 13% 5% 3% 11% 11% ($464,236) ($106,7/4) ($8$205) ($69,635) ($ :351) ($23,212) ($1392]) ($51066) ($51,066) Pie -Treatment Program 23% 19% 15% 13% 5% 3% 11% 11% ($82.000) ($18,860) ($15580) ($12,300) ($10,fi60) ($4,100) ($2460) ($9,020) ($9,020) ffi es ent Income 23% 19% 15% 13% 5% 3% 11% 11% ($140,000) ($32200) ($26,6011) ($21000) ($18,200) ($]000) ($4,200) ($15400) ($15400) Total Other Income ($856,236) ($196,934) ($162685) ($128,435) ($111,311) ($42812) ($25687) TOUT Net Revenue Requirementa $13,]20,6]4 $3,394,865 $2,591,526 $2,066,870 $1,699,732 $702,809 $465,]31 $1,354,865 $1,444,269 Su mnery TIZ tion I Costs to Function and Classification for City Rates Conveyance 2018 Budget system Flow BOD T55 P TKN Billing Met.,IC nn O&M and Replacement 14% 28% 19% 15% 6% 4% 4% 10% $6711900 $91]696 $1889,060 $1251,504 $1024,542 $431020 $255,4]4 $269,300 $6]3304 Capdal 34% 11% 12% 10% 4% 3% 15% 10 $]865,009 $2,6]4,103 $865151 $943,801 $]86,501 $314,600 $235,950 $11]9,]51 $865151 Other Revenues ($856,236) ($196,934) ($162685) ($128,435) ($111,311) ($42812) ($25687) ($94186) ($94,186) Total 25% 19% 15% 12% 5% 3% 10% 11% 13,]20,6]4 3,394,865 2,591,526 2,066,870 1,699,732 702,809 465,]3] 1,354,865 1,444,269 Legend BOD = Biochemical Oxygen Demand TSS = Total suspended Solids P= Phosphorus NR3N=Amonia Nitrogen Prepared by Bhle,s Page 11 of 27 12/5/2017 Table 6 Rate Computation Worksheet City of osFikoA w, EHLER LEADERS IN PUBLIC FINANCE Ar Oshkosh City (inside) Rates Fixed Charges (Annual) Charge Type Costs Billable Units City Rate Customer Charge 1,354,865 23,534 $57.57 Meter/Connection Charge 1,444,269 30,635 $47.14 Equiv Meter/Connection Customer Total Meter Size Ratio Charge Charge Fixed Charge 5/8" 1 $47.14 $57.57 $104.71 3/4" 1 $47.14 $57.57 $104.71 1" 2.5 $117.86 $57.57 $175.43 11/4" 3.75 $176.79 $57.57 $234.36 1 1/2" 5 $235.72 $57.57 $293.29 2" 8 $377.16 $57.57 $434.73 3" 15 $707.17 $57.57 $764.74 4" 25 $1,178.62 $57.57 $1,236.19 6" 50 $2,357.25 $57.57 $2,414.82 8" 80 $3,771.60 $57.57 $3,829.17 10" 125 $5,893.12 $57.57 $5,950.69 12" 175 $8,250.37 $57.57 $8,307.93 Volumetric Charges Billable Units . Charge Type Cost (Cu. Ft or lbs) Rate/Unit Flow Charge per 100 CF $2,591,526 2,065,525 $1.25 Conveyance Charge per 100 CF $3,394,865 2,035,000 $1.67 BOD Charge per Ib. $2,066,870 3,631,591 $0.57 TSS Charge per Ib. $1,699,732 4,129,563 $0.41 P Charge per Ib. $702,809 145,959 $4.82 NH3-N Charge per Ib. $465,737 392,347 $1.19 BOD Charge per 100 CF $0.89 TSS Charge per 100 CF P Charge per 100 CF $0.64 $0.30 NH3-N Charge per 100 CF $0.19 Total Volumetric Rate per 100 Cu. Ft Prepared by Ehlers Page 12 of 27 12/5/2017 EHLER LEADERS IN PUBLIC FINANCE Wastehauler Cha Septic Charaes Flow Charge per 100 Cu. Ft $1.25 BOD Charge per 100 Cu. Ft $31.95 TSS Charge per 100 Cu. Ft $38.52 P Charge per 100 Cu Ft. $9.01 NH3-N Charge per 100 Cu. Ft $1.11 Total $81.85 Holdina Tank Charaes Flow Charge per 100 Cu. Ft $1.25 BOD Charge per 100 Cu. Ft $1.78 TSS Charge per 100 Cu. Ft $2.05 P Charge per 100 Cu Ft. $0.60 NH3-N Charge per 100 Cu. Ft $0.37 Total $6.06 Porta Pottv Waste Charaes Flow Charge per 100 Cu. Ft $1.25 BOD Charge per 100 Cu. Ft $15.98 TSS Charge per 100 Cu. Ft $23.11 P Charge per 100 Cu Ft. $7.51 NH3-N Charge per 100 Cu. Ft $0.74 Total $48.59 Mixed Load Waste Charaes Flow Charge per 100 Cu. Ft $1.25 BOD Charge per 100 Cu. Ft $3.20 TSS Charge per 100 Cu. Ft $2.31 P Charge per 100 Cu Ft. $1.35 NH3-N Charge per 100 Cu. Ft $0.93 Total $9.04 Rate Summary City (Inside) Fixed charge per connection $104.71 Rate per 100 Cu. Ft $4.94 BOD rate per Ib. $0.569 TSS rate per Ib. $0.412 P rate per Ib. $4.815 NH3-N Charge per Ib. $1.187 Prepared by Ehlers Page 13 of 27 12/5/2017 10 EHLERS LEADERS IN PUBLIC FINANCE Table 7 Rate Summary City of Oshkosk WI Quarterly Charges Mond City (Inside) Cos ArOshkosh 2018 Proposed Meter Size 5/8" $23.50 $26.18 $26.18 3/4" $23.50 $26.18 $26.18 1" $41.49 $43.86 $43.86 11/4" $50.92 $58.59 $58.59 11/2" $70.02 $73.32 $73.32 2" $104.26 $108.68 $108.68 Y $184.16 $191.19 $191.19 4" $298.29 $309.05 $309.05 6" $583.63 $603.70 $603.70 8" $926.04 $957.29 $957.29 10" $1,439.65 $1,487.67 $1,487.67 12" $1,667.73 $2,076.98 $2,076.98 Volumetric Rate per 100 Cu. Ft $4.61 $4.94 $4.88 BOD rate per Ib. $0.555 $0.569 $0.569 TSS rate per Ib. $0.460 $0.412 $0.412 P rate per Ib. $4.628 $4.815 $4.815 NH3-N rate per Ib. $1.072 $1.187 $1.187 Unmetered quarterly flat charge $97.26 $148.14 $100.00 Wastehauler Septic Rate per 100 Cu. Ft $112.37 $81.85 $117.99 Chemical Toilet Rate per 100 Cu. Ft $66.88 $48.59 $70.22 Mixed Load Rate per 100 Cu. Ft $11.42 $9.04 $11.99 Holding Tank Rate per 100 Cu. Ft $8.15 $6.06 $8.56 Prepared by Ehlers Page 14 of 27 12/5/2017 Table 8 Revenue Check (Based on COS) City of Oshkosk WI Fixed Charge 19 EHLERS LEADERS IN PUBLIC FINANCE A (Oshkosh Annual & llnisqffAM Total Meter Size Flow (CCF) 950,000 $4.94 5/8" 10,146 $26.18 $1,062,465 3/4" 11,926 $26.18 $1,248,872 1" 750 $43.86 $131,574 11/4" 0 $58.59 $0 11/2" 287 $73.32 $84,175 2" 285 $108.68 $123,768 Y 88 $191.19 $67,261 4" 42 $309.05 $51,920 6" 8 $603.70 $19,319 8" 1 $957.29 $3,829 10" 1 $1,487.67 $5,951 12" 0 $2,076.98 $0 Subtotal 23,534 2,799,135 Volumetric Charges -Inside Customers Residential Flow (CCF) 950,000 $4.94 $4,691,050 Commercial Flow (CCF) 365,000 $4.94 $1,802,351 Industrial Flow (CCF) 140,000 $4.94 $691,313 Multi -Family Flow (CCF) 220,000 $4.94 $1,086,348 Public Flow (CCF) 360,000 $4.94 $1,777,661 Septic Waste Haulers Flow (CCF) 143 $81.85 $11,704 Chemical Toilet Waste Haulers Flow (CCF) 281 $48.59 $13,654 Mixed Load Flow (CCF) 20,130 $9.04 $181,942 Holding Tank Waste Haulers Flow (CCF) 9,971 $6.06 $60,375 Subtotal 2,065,525 $10,316,398 High Strength Industial Industrial Excess BOD Lbs 297,808 $0.569 $169,493 Industrial Excess TSS Lbs 763,878 $0.412 $314,413 Industrial Excess P Lbs 11,408 $4.815 $54,931 Industrial Excess NH3-N Lbs 55,856 $1.187 $66,304 Subtotal 1,128, 950 $605,141 Unmetered Customers customers 0 $148.14 $0 Volumetric Charges -Outside Customers Residential Flow (000 gal) 0 $4.94 $0 Commercial & Multiple Flow (000 gal) 0 $4.94 $0 Industrial Flow (000 gal) 0 $4.94 $0 Subtotal $0 Total Revenues $13,720,674 Revenue Requirements $13,720,674 Difference $0 Prepared by Ehlers Page 15 of 27 12/5/2017 19 EHLERS LEADERS IN PUBLIC FINANCE Table 9 Flow (CCF) 950,000 $4.88 $4,636,000 Revenue Summary (Proposed Rates) Flow (CCF) 365,000 ArOshkosh City of Oshkosk WI Industrial Flow (CCF) 140,000 $4.88 $683,200 Multi -Family Flow (CCF) 220,000 $4.88 Fixed Charge Public Flow (CCF) 360,000 $4.88 $1,756,800 Meter Size Flow (CCF) 143 $117.99 $16,872 5/8" 10,146 $26.18 $1,062,465 $19,733 3/4" 11,926 $26.18 $1,248,872 $241,379 1" 750 $43.86 $131,574 $85,327 11/4" 0 $58.59 $0 $10,294,111 11/2" 287 $73.32 $84,175 2" 285 $108.68 $123,768 Y 88 $191.19 $67,261 4" 42 $309.05 $51,920 6" 8 $603.70 $19,319 8" 1 $957.29 $3,829 10" 1 $1,487.67 $5,951 12" 0 $2,076.98 $0 Subtotal 23,534 2,799,135 Volumetric Charges -Inside Customers Residential Flow (CCF) 950,000 $4.88 $4,636,000 Commercial Flow (CCF) 365,000 $4.88 $1,781,200 Industrial Flow (CCF) 140,000 $4.88 $683,200 Multi -Family Flow (CCF) 220,000 $4.88 $1,073,600 Public Flow (CCF) 360,000 $4.88 $1,756,800 Septic Waste Haulers Flow (CCF) 143 $117.99 $16,872 Chemical Toilet Waste Haulers Flow (CCF) 281 $70.22 $19,733 Mixed Load Flow (CCF) 20,130 $11.99 $241,379 Holding Tank Waste Haulers Flow (CCF) 9,971 $8.56 $85,327 Subtotal 2,065,525 $10,294,111 High Strength Industrial Industrial Excess BOD Lbs 297,808 $0.569 $169,493 Industrial Excess TSS Lbs 763,878 $0.412 $314,413 Industrial Excess P Lbs 11,408 $4.815 $54,931 Industrial Excess NH3-N Lbs 55,856 $1.187 $66,304 Subtotal 1,128,950 $605,141 Total Revenues $13,698,387 Revenue Requirements $13,720,674 Difference ($22,287) Prepared by Ehlers Page 16 of 27 12/5/2017 EHLER I EAO R3IN PIFBLIC FIN ANCE Table 10 Test Year Cash Flow Analysis AwOshkosh City of oshkosk W1 I Cash Sources Revenues from User Rates $14,244,622 Other Income (2) $170,000 Investment Income on Unrestricted Cash $140,000 Total Cash Sources $14,554,622 r Cash Uses 6. O&M $6,711,900 Net Before Debt Service $7,842,722 �m- Debt Service General Obligation Debt Service P&I $1,389,815 Revenue Bond Debt Service P&I $5,375,785 Total Debt Service $6,765,599 IMM r Capital Outlay (non reserve) (4) Addition to Replacement Fund (3) $867,000 $25,000 Net Cash Flow $185,123 Unrestricted Cash Balances Beginning Year Est. Balance Net Additions End of Year Balance $8,287,331 $185,123 $8,472,454 Notes: (1 Revenues from user rates plus revenues from Sanitary Districts plus pre-treatment sampling. (2) Miscellaneous revenue and late fees. (3) Addition to Replacement Fund made after year end to ensure fund is above the minimum required balance of $1,895,004. (4) Amount of cash on hand City plans to use to offset the proposed 2018 borrowing for the sewer utility. Prepared by Ehlers Page 17 of 27 12/5/2017 EHLERS IEADMS IN PUBLIC FINANCE Table 11 Comparison of Exisitng and Proposed Bills for Sample Customers AQshkosh City of Oshkosh, WY Quarterly Customer =M.tr S. 00 Proposed Percent .- Residential 3/4" 4.01 $41.99 $45.75 9.0% Residential 3/4" 13.00 $83.43 $89.62 7.4% Residential 3/4" 18.38 $108.24 $115.88 7.1% Residential 3/4" 21.73 $123.66 $132.20 6.9% Commercial 3/4" 50.13 $254.62 $270.83 6.4% Commercial 2" 74.20 $446.31 $470.77 5.5% Commercial 6" 120.32 $1,138.31 $1,190.87 4.6% Industrial 1" 501.34 $2,352.65 $2,490.38 5.9% Industrial 2" 2,135.70 $9,949.82 $10,530.87 5.8% Industrial 4" 2,757.35 $13,009.69 $13,764.93 5.8% Public 1" 40.11 $226.38 $239.58 5.8% Public 3" 944.52 $4,538.39 $4,800.44 5.8% Public 10" 2,807.49 $14,382.17 $15,188.21 5.6% Prepared by Ehlers Page 18 of 27 12/5/2017 EHLERS LEADERS IM'AIIRLIC FINANCE Table 12 Summary Budget for Sanitary Districts `►Oshkosh city of oshkosh, Wr Treatment Plant 3,127,808 3,627,300 3,716,200 3,909,800 3,812,100 Maintenance 980,251 985,400 1,030,733 928,400 1,039,900 Solids 1,021,880 1,001,800 937,700 956,000 1,138,900 Laboratory 105,524 117,800 117,100 118,500 120,500 Annual Audit 5,813 6,500 7,000 6,500 7,000 Office Rental 0 0 0 0 0 Professional Services - Consultants 0 0 0 0 0 Total O&M Plus Depreciation 5,241,276 5,738,800 5,808,733 5,919,200 6,118,400 Depreciation 1,460, 700 1,461, 200 1,488,700 1,712,700 1,701,400 O&M Only 3,780,576 4,277,600 4,320,033 4,206,500 4,417,000 Treatment Plant 3,127,808 3,627,300 3,716,200 3,909,800 3,812,100 Sanitary Sewers 1,994,120 1,997,400 2,086,400 2,252,400 2,682,300 Pumping Stations 525,031 528,000 544,500 543,300 572,100 Maintenance 980,251 985,400 1,030,733 928,400 1,039,900 Solids 1,021,880 1,001,800 937,700 956,000 1,138,900 Laboratory 105,524 117,800 117,100 118,500 120,500 Annual Audit 5,813 6,500 7,000 6,500 7,000 Office Rental 0 0 0 0 0 Professional Services - Consultants 0 0 0 0 0 Replacement Costs 0 0 0 0 0 Total O&M Plus Depreciation 7,760,427 8,264,200 8,439,633 8,714,900 9,372,800 Depreciation 2,950,361 2,954,200 2,981,700 3,309,400 3,615,300 O&M Only 4,810,066 5,310,000 5,457,933 5,405,500 5,757,500 O&M plus Replacement 4,810,066 5,310,000 5,457,933 5,405,500 5,757,500 Notes: Source: 2014 Sanitary Sewer User Rate Study for the City of Oshkosh and actual and adopted budget for 2018. Prepared by Ehlers Page 19 of 27 12/5/2017 EHLERS LEADER$ IN PORL IC MIANCE Table 13 Historical Influent Data at Wastewater Treatment Facility ArOshkosh City of oshkos& W-1 2012 4,111.28 2013 4,549.19 2014 4,644.16 2015 4,265.31 2016 4,491.41 2017 YTD 4,022.37 2017 Annualized 4,826.84 2018 Test Year Projection 41633.76 Prepared by Ehlers Page 20 of 27 12/5/2017 EHLERS LEADER$ IN PORL IC MIANCE Table 14 Contract Customer Historical Monthly Flows (1,000 Gal) &Oshkosh city ofOshkosh, W Notes: Source: Historical data provided by the City of Oshkosh. Prepared by Ehlers Page 21 of 27 12/5/2017 Algoma.. ... We�� View Shangri-La Jan -15 12,762.9 325.5 3,192.7 116.8 Feb -15 14,929.4 399.2 3,652.0 422.8 Mar -15 8,974.5 425.8 2,171.0 1,156.3 708.0 Apr -15 16,811.3 676.0 4,207.9 2,264.7 May -15 16,235.1 545.9 3,797.3 766.7 Jun -15 19,889.8 560.4 4,969.5 2,486.2 779.0 Jul -15 12,496.4 321.5 2,917.5 1,212.8 Aug -15 13,248.9 343.3 3,217.9 223.6 Sep -15 14,086.1 406.2 3,488.9 1,761.4 843.0 Oct -15 12,144.3 345.4 2,821.8 1,383.5 Nov -15 13,881.7 437.0 3,324.1 1,618.3 Dec -15 20,974.4 683.2 5,136.5 2,277.2 724.0 Jan -16 15,660.5 848.1 3,424.4 1,444.8 Feb -16 15,863.3 1,431.0 3,755.4 1,493.2 Mar -16 24,647.1 1,835.6 6,818.2 2,265.5 695.0 Apr -16 19,318.5 1,237.8 4,617.6 1,600.7 May -16 17,884.3 698.7 4,116.8 1,760.2 Jun -16 19,110.3 419.2 4,231.6 1,847.1 744.0 Jul -16 12,742.3 282.6 2,906.4 1,306.6 Aug -16 14,005.8 282.6 3,031.1 1,385.4 Sep -16 16,312.5 345.5 3,437.0 1,576.7 874.0 Oct -16 13,484.6 285.1 2,811.3 1,297.1 Nov -16 14,617.0 334.4 3,056.6 1,461.8 Dec -16 14,523.2 373.7 3,217.9 1,572.7 731.0 Jan -17 19,222.8 502.2 4,416.1 2,027.5 Feb -17 16,736.9 466.5 4,217.5 1,637.5 Mar -17 21,810.7 552.6 5,117.1 1,900.3 677.0 Apr -17 25,758.2 662.4 6,394.2 2,284.8 May -17 19,660.6 507.4 4,392.6 1,629.5 Jun -17 18,380.3 514.5 5,211.9 1,677.6 741.0 Jul -17 18,940.2 469.6 4,348.7 1,655.9 Aug -17 19,011.1 496.7 3,875.4 1,677.6 Sep -17 13,991.4 359.1 2,935.6 1,215.1 813.0 2015 Total Flows 176,434.8 5,469.3 42,897.1 15,690.3 3,054.0 2016 Total Flows 198,169.4 8,374.2 45,424.3 19,011.9 3,044.0 Last 12 Months Flows 216,137.0 5,524.0 49,994.9 20,037.5 2,962.0 Total of WvVFP Flow 4.66% 0.12% 1.08% 0.43% 0.06% Notes: Source: Historical data provided by the City of Oshkosh. Prepared by Ehlers Page 21 of 27 12/5/2017 Table 15 2018 Estimated Charge to the ALGOMA SANITARY DISTRICI city of osFikosf; w, A. Demand Cost EHLERS LEADERS IN PUBLIC FINANCE A•Oshkosh Treatment Plant 3,812,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 6,118,400 - Depreciation 1,701,400 NET 4,417,000 x 15.00% = Result 662,550 x 5.00% = 33,127.50 B. Flow Cost Treatment Plant 3,812,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 6,118,400 - Depreciation 1,701,400 NET 4,417,000 x 85.00% = Result 3,754,450 x 4.66% = 175,122.31 C. Depreciation Depreciation 1,701,400 x 5.00% = 85,070.00 TOTAL CHARGE TO DISTRICT 293,319.81 Prepared by Ehlers Page 22 of 27 12/5/2017 EHLERS LEADERS IN PUBLIC FINANCE Table 16 2018 Estimated Charge to the %r Oshkosh BLACK WOLF SANITARY DISTRICT NO. 1 city of Oshkosh, Zvi 0. - • • A A. Demand Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,309,400 NET 6,063,400 x 15.00% = Result 909,510 x 1.10% = 10,004.61 B. Flow Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,309,400 NET 6,063,400 x 85.00% = Result 5,153,890 x 1.08% = 55,606.67 C. Depreciation Depreciation 3,309,400 x 1.10% 36,403.40 TOTAL CHARGE TO DISTRICT 102,014.68 Prepared by Ehlers Page 23 of 27 12/5/2017 10 EHLERS E€AB€RS IN PUBLIC FINANCE Table 17 2018 Estimated Charge to the AP Oshkosh SUNSET POINT SANITARY DISTRICT city of Oshkosh, Zvi SUNSET POINT SANITARY DISTRICT A. Demand Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,615,300 NET 5,757,500 x 15.00% = Result 863,625 x 0.17% = 1,468.16 B. Flow Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,615,300 NET 5,757,500 x 85.00% = Result 4,893,875 x 0.12% = 5,834.03 C. Depreciation Depreciation 3,615,300 x 0.17% = 6,146.01 TOTAL CHARGE TO DISTRICT 13,448.20 Prepared by Ehlers Page 24 of 27 12/5/2017 EHLERS LEADERS IN PUBLIC FINANCE Table 18 2018 Estimated Charge to the AUshkosh ISLAND VIEW SANITARY DISTRICT city of Oshkosh, Zvi SANITARY—ISLAND VIEW A. Demand Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,309,400 NET 6,063,400 x 15.00% = Result 909,510 x 0.70% = 6,366.57 B. Flow Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Pumping Stations 572,100 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,372,800 - Depreciation 3,309,400 NET 6,063,400 x 85.00% = Result 5,153,890 x 0.43% = 22,286.68 C. Depreciation Depreciation 3,309,400 x 0.70% = 23,165.80 TOTAL CHARGE TO DISTRICT 51,819.05 Prepared by Ehlers Page 25 of 27 12/5/2017 EHLERS LEADERS IN PUBLIC FINANCE Table 19 ;&Oshkosh 2018 Estimated Charge to the EDGEWOOD-SHANGRI LA SANITARY DISTRICI city of osFikosf; w, A. Demand Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 8,800,700 - Depreciation 3,615,300 NET 5,185,400 x 15.00% = Result 777,810 x 0.1050% = 816.70 B. Flow Cost Treatment Plant 3,812,100 + Sanitary Sewers 2,682,300 + Maintenance 1,039,900 + Solids 1,138,900 + Laboratory 120,500 + Annual Audit 7,000 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 8,800,700 - Depreciation 3,615,300 NET 5,185,400 x 85.00% = Result 4,407,590 x 0.0639% = 2,817.42 C. Depreciation Depreciation 0 x 0.1050% = 0.00 TOTAL CHARGE TO DISTRICT 3,634.13 Prepared by Ehlers Page 26 of 27 12/5/2017 EHLERS LEADERS IN PUBLIC FINANCE Table 20 2018 Estimated Charges to All Sanitary Districts ArOshkosh city of Oshkosk SNI 0: Sanitary District Estimated Charges Algoma Sanitary District $293,319.81 Black Wolf Sanitary District No. 1 $102,014.68 Sunset Point Sanitary District $13,448.20 Island View Sanitary District $51,819.05 Edgewood-Shangri La Sanitary District $3,634.13 Total $464,235.87 Prepared by Ehlers Page 27 of 27 12/5/2017