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HomeMy WebLinkAbout27. 18-598 DECEMBER 11, 2018 18-598 RESOLUTION (CARRIED 7-0 LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVAL OF FEE SCHEDULE FOR SEWER USE CHARGES INITIATED BY: SEWER UTILITY WHEREAS, the Wastewater Systems Ordinance, Chapter 24, of the Municipal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, 2019. IVF 4 56 M1g Oshkosh TO: Honorable Mayor and Members of the Common Council FROM: Trena Larson, Finance Director DATE: December 5, 2018 RE: Establish Revised Sewer Use Charges BACKGROUND As discussed during the 2019 budget workshops sewer rates need to be increased in 2019 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 2019. FISCAL IMPACT If approved, the impact of the increase will be approximately $1,009,300. The effect of the increase on the average residential user is approximately $28.80 on an annual basis, which equates to an 8.03% increase. RECOMMENDATION Staff recommends that Council pass this ordinance. Respectfully Submitted, gena lareyon 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 El December 6, 2018 FREERS LEADERS IN PUBLIC FINANCE 2019 Sanitary Sewer User Rate Study Update City of Oshkosh, Wisconsin L� Prepared by: Jon Cameron, CIPMA Senior Municipal Advisor UNTO,I Brian Roemer Financial Specialist 1-800-552-1171 1 www.ehlers-inc.corn 2019 Sanitary Sewer User Rate Study Supporting Worksheets ft Describtion 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 11 — 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 0 1 2 3 4 5 9 12 14 15 16 17 18 19 20 21 22 23 24 25 26 27 EHLEI LEADERS IN PUBLIC FINANCE Memo To: Members of the City of Oshkosh Common Council From: Jon Cameron Cc: Mark Rohloff, Trena Larson, James Rabe, Ken Gabrielson Date: 12/6/2018 Subject: Recommended Sewer User Rates for 2019 We have completed the Sanitary Sewer User Rate Study Update for 2019. 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 2019. The proposed Rate Study Update matches the amount of revenue shown in the Cash Flow presented this fall but yields a slightly smaller increase to the average residential customer. The primary factors for increasing user rates in 2019 are: 1. To provide required coverage for existing Sewer Utility debt. 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 2019 for all customer classes. The last cost of service sewer rate study was completed in 2017. 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 2019, 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. 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 Table 1 Comparison of Existing vs. Proposed Rates City of Oshkosk "4 EHLERS LEADERS IN PUBLIC FINANCE ArOshkosh Prepared by Ehlers Page 2 of 27 12/6/2018 2019 $ % Current Proposed Change Change Domestic Sewerage Customers Quarterly Fixed Charge 5/8" $26.18 $29.00 $2.82 10.78% 3/4" $26.18 $29.00 $2.82 10.78% V $43.86 $48.58 $4.73 10.78% 1 1/4" $58.59 $64.91 $6.31 10.78% 1 1/2" $73.32 $81.23 $7.90 10.78% 2" $108.68 $120.40 $11.71 10.78% 3" $191.19 $211.79 $20.60 10.78% 4" $309.05 $342.36 $33.31 10.78% 6" $603.70 $668.77 $65.06 10.78% 8" $957.29 $1,060.46 $103.17 10.78% 10" $1,487.67 $1,648.00 $160.33 10.78% 12" $2,076.98 $2,300.83 $223.84 10.78% Volumetric Charge per 100 CU. FT. $4.88 $5.22 $0.34 6.90% Quarterly flat charge (Based Upon 16 CCF/Qtr) $104.26 $112.47 $8.21 7.88% Non Domestic Customers Quarterly Facilities Charge Same as Domestic Customers Volumetric Rate Same as Domestic Customers High Strength Industrial Surcharge Rate BOD /lb $0.569 $0.621 $0.05 9.09% Surcharge Rate TSS /lb $0.412 $0.425 $0.01 3.37% Surcharge Rate Phosphorus /lb $4.815 $4.910 $0.10 1.97% Surcharge Rate NH3-N /lb $1.187 $1.324 $0.14 11.53% Hauled Waste Charges Septic Tank Rate per 1,000 gal $88.25 $90.06 $1.81 2.05% Holding Tank Rate per 1,000 gal $6.40 $6.58 $0.18 2.86% Porta Potty Waste Rate per 1,000 gal $52.52 $53.57 $1.05 2.00% Reading/Billing of "Credit' Meter for "Water Only" Usage $5.00 $5.00 $0.00 0.00% Annual Cost for Average Residential User $358.47 $387.28 $28.80 8.03% Quarterly Increase $7.20 Prepared by Ehlers Page 2 of 27 12/6/2018 EHLERS LEADERS IN PURL IC FINANCE Table 2 Projected Test Year 2019 WWTF Flows and Loadings WrOshkosh Citi of Oshkosh, WT Inside Customers Residential 950,000 1,481,601 1,481,601 59,264 148,160 Commercial 382,544 596,607 596,607 23,864 59,661 Multi -Family 231,427 360,928 360,928 14,437 36,093 Industrial 128,000 199,626 199,626 7,985 19,963 Municipal & Public 303,000 472,553 472,553 18,902 47,255 Subtotal Inside Customers 1,994,970 3,111,316 3,111,316 124,453 311,132 High Strength Industrial Axletech - 18 - 19 JJ Keller 846 2,769 3 - Kinsbury - - - - Oshkosh 333 - - 10,668 8 Oshkosh 500 Waukau 4,821 5,976 781 545 Oshkosh 2737 8,555 7,977 472 1,149 Oshkosh Correctional Inst 1700 70,579 49,947 87 5,432 Oshkosh Correctional Inst 1730 17,228 1,349 - - Pepsi Cola 113,740 1,639 85 - Silver Creek Meats 1,831 - - - Winnebago Co. Landfill 11- Combined Cells 26,791 - - 30,304 Winnebago Co. Landfill - - - 3,949 Bemis 5,030 210,126 4 766 Water Filtration Plant - 659,309 76 - Subtotal High Strength Industrial Billable 249,422 939,110 12,176 42,172 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 2,025,495 3,520,776 4,242,365 144,229 372,420 Inflow/Infiltration (1/1) 2,608,269 Total WWTF 4,633,764 Total For Rate Calcs 2,025,495 3,520,776 4,242,365 144,229 372,420 Prepared by Ehlers Page 3 of 27 12/6/2018 0 EHLERS EEA�ENfl IN 9U9L IC FINANCE Table 3 Projected Test Year 2019 Meter Counts AQshkosh city of orhkosh, "11 lip 5/8' 9,700 327 84 3 9 10,123 3/4" 11,000 895 63 18 47 12,023 V 175 315 198 28 32 748 1 1/4" 11/2" 2 88 150 19 27 286 2" 117 68 28 72 285 3" 35 2 11 40 88 4" 10 8 5 19 42 6" 2 3 3 8 8" 1 1 10" 1 1 12" 20,877 1,789 576 112 251 23,605 Equivalent etersif, Meter 5,iz LAu ti -Fa 5/8" 1 9,700 327 84 3 9 10,123 3/4" 1 11,000 895 63 18 47 12,023 V 2.5 438 788 495 70 80 1,870 1 1/4" 3.75 - - - - - - 1 1/2" 5 10 440 750 95 135 1,430 6 2" 8 936 542 224 576 2,278 3" 15 524 30 165 600 1,319 4" 25 250 200 125 475 1,050 T 50 100 150 - 150 400 8" 80 - - 80 80 10" 125 125 125 12" 175 - - - - - - 21,148 4,260 2,313 700 2,277 30,698 Prepared by Ehlers Page 4 of 27 12/6/2018 19 EHLERS LEADERS IN PI16L IC FINANCE Table 4 69,025 83,014 99,500 64,400 65,800 Historical Expenses and 2019 Adopted Budget for Sewer Utility A.Qshkosh 24,000 city of oshkosk "4 20,100 Gas & Oil 312 2,289 1,700 1,600 1,800 20117 2018 2018 2019 21,100 -., . �-ACTUAL Equipment Rental BUDGET ESTIMATE BUDGET-= SANITARY SEWER -1920 2,000 Postage 0 155 700 Labor 156,270 162,965 155,800 160,400 162,800 Retirement Benefits 21,647 22,924 22,300 22,600 22,800 Insurance Benefits 60,019 57,761 56,100 60,600 60,400 Contractual Services 191,888 229,216 405,000 345,900 303,500 Repairs to Motor Vehicles 13,666 18,449 17,600 12,000 14,000 Maint Mach/Equip/Bldg/Struct 2,700 0 0 60,283 0 Maintenance of Sanitary Sewers 70,000 0 0 16,553 0 Maint Mach/Equip/Bldg/Struct 0 0 500 0 0 Building Rent 550 550 600 600 600 TV Inspection 3,300 0 0 31,810 0 Chemicals 0 0 0 80,222 0 Miscellaneous 7,431 4,376 8,300 9,100 3,500 Legal Fees 82,054 57,108 100,000 75,000 100,000 Diesel Fuel 14,905 16,569 25,000 18,800 19,100 Supplies and Repair Parts 31,843 36,248 37,100 38,400 42,100 Sewer Maintenance Supplies 14,300 19,024 15,000 20,000 20,000 Safety Equipment 0 112 200 0 0 Stone/Gravel/Concrete/Asphalt 17,693 20,708 25,000 7,500 15,000 Depreciation 1,440,747 1,544,071 1,813,800 1,719,900 1,817,400 TOTAL SANITARY SEWER 2,053,013 2,190,081 2,682,300 2,490,800 2,581,200 PUMPING STATIONS -1930 Labor 69,025 83,014 99,500 64,400 65,800 Repair Parts 23,360 19,771 24,000 20,100 20,100 Gas & Oil 312 2,289 1,700 1,600 1,800 Heat 16,872 18,218 26,000 21,100 21,100 Equipment Rental 2,417 0 200 0 2,000 Postage 0 155 700 300 300 Professional Services 3,318 1,311 1,000 1,700 1,800 License & Permit 50 0 100 0 0 Office Supplies 120 428 200 1,200 1,200 Other Supplies 7,010 1,233 1,400 4,000 4,800 Telephone 1,346 1,517 1,500 2,600 2,700 Chemicals 77,942 60,283 80,000 50,000 70,000 Water 10,970 16,553 12,600 12,000 12,500 Sewer 0 0 0 Storm Water 2,696 2,983 3,100 3,100 3,300 Supplies and Repair Parts 24,349 31,810 24,800 17,600 25,600 Power & Light 80,104 80,222 90,000 80,500 80,500 Insurance 2,852 4,530 5,200 5,200 5,300 Depreciation 200,779 206,279 200,800 207,700 209,700 TOTAL PUMPING STATIONS 523,522 530,596 572,800 493,100 528,500 Prepared by Ehlers Page 5 of 27 12/6/2018 EHLERS LEADER$ IN PQPOLIC FINANCE DISPOSAL PLANT -1940 - Liquid 162,345 166,842 172,800 180,500 185,100 1941 -Solid 22,643 23,563 24,800 25,700 26,000 Labor 835,193 119,213 880,500 805,400 834,000 Retirement Benefits 115,879 134,700 126,700 113,600 116,700 Insurance Benefits 208,998 204,463 200,500 188,000 191,700 Repair Parts 247,418 192,849 229,900 213,800 244,300 Office Supplies 2,050 2,714 3,200 2,000 2,200 Gas & Oil 683 1,395 3,000 2,500 2,000 Heat 77,086 84,419 120,000 84,500 85,000 Chemicals 231,098 185,797 280,000 200,000 225,000 Cont Svcs/Eng & Consulting Fees 56,739 175,506 263,900 183,000 453,000 Tools 3,462 9,584 3,500 10,000 10,000 Other Supplies 18,166 11,409 17,900 11,000 11,900 Telephone 1,573 1,341 1,800 1,500 1,600 Water 20,322 21,877 24,000 24,000 24,200 Storm Water 19,524 21,139 22,500 22,400 24,000 Power & Light 519,044 500,317 570,000 520,000 520,000 Car Allowance 283 130 100 200 300 Conference & Training 7,314 4,023 9,000 8,900 9,500 Insurance 34,476 46,296 61,100 61,100 62,900 Depreciation 838,416 982,633 931,100 984,500 1,033,200 Dues 2,686 2,698 5,000 2,700 2,800 Equipment Rental 5,222 2,389 5,000 2,100 8,600 Clothing 35 347 100 600 500 Miscellaneous 2,652 1,478 3,300 2,200 4,500 Fees & Permits 49,314 45,507 50,000 47,000 55,000 TOTAL DISPOSAL PLANT 3,297,633 2,752,224 3,812,100 3,491,000 3,922,900 SOLID DISPOSAL -1941 Labor 162,345 166,842 172,800 180,500 185,100 Retirement Benefits 22,643 23,563 24,800 25,700 26,000 Insurance Benefits 43,002 41,460 40,400 40,000 40,700 Repair Parts 0 0 0 0 Gas & Oil 134 994 0 100 200 Chemicals 81,068 66,528 75,000 66,200 74,000 Insurance 6,705 9,092 12,400 12,400 12,800 Contractual Services 0 82,500 85,000 1,300 70,000 Depreciation 526,209 474,696 524,500 474,700 474,700 Maintenance 9,792 11,988 16,000 24,000 26,000 Equipment Rental 0 0 0 0 Miscellaneous 2,360 3,057 5,000 2,700 3,600 Special Services 149,459 142,609 150,000 130,000 140,000 Uniforms 0 0 0 100 100 Landfill Fees 0 0 18,000 5,000 5,000 Supplies 17,272 20,650 15,000 25,000 25,000 TOTAL SOLID DISPOSAL 1,020,989 1,043,979 1,138,900 987,700 1,083,200 LABORATORY -1945 Prepared by Ehlers Page 6 of 27 12/6/2018 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 EHLERS LEADER$ IN PQPOLIC FINANCE 62,991 64,928 67,000 68,100 69,800 8,712 9,103 9,600 9,600 9,700 21,616 20,818 20,400 20,200 20,300 364 1,066 1,600 800 1,000 7,864 8,636 7,500 9,000 10,000 6,832 6,167 6,000 4,000 5,000 2,599 3,535 4,800 4,800 5,000 2,226 2,287 2,200 2,300 2,300 50 119 100 100 100 0 0 0 100 100 70 0 800 400 8,300 286 239 500 300 300 113,610 116,898 120,500 119,700 131,900 449,811 456,906 499,000 583,000 586,000 70,228 76,192 84,400 82,700 82,600 104,605 110,652 117,700 132,600 144,300 2,718 3,024 2,300 5,000 5,000 8,355 8,874 11,000 6,000 7,000 6,857 10,371 9,000 12, 300 15,300 984 876 1,000 1,000 3,300 1,196 466 1,200 500 600 8,075 13,857 12,700 7,200 8,500 22,650 24,122 21,500 15,500 20,000 18,571 24,852 35,600 35,600 36,500 238,886 290,148 243,600 298,400 354,000 162 0 100 400 400 0 872 500 1,200 1,200 209 174 300 100 200 0 0 0 0 0 0 0 0 933,306 1,021,386 1,039,900 1,181,500 1,264,900 Prepared by Ehlers Page 7 of 27 12/6/2018 EHLERS LEADER$ IN PQPOLIC FINANCE GENERAL & ADMINISTRATIVE -1950 Labor 342,883 274,929 313,400 316,800 325,600 Retirement Benefits 74,266 78,035 78,800 78,300 79,200 Insurance Benefits 78,267 85,131 81,300 84,700 85,500 Acounting Loss/Debt Refinancing 0 0 0 380,000 0 Software Supplies 329 1,983 500 500 1,200 Minor Equipment 22,742 355 0 400 400 Office Supplies/Equipment 3,824 4,408 2,400 4,100 4,100 Postage 23,880 22,558 25,000 22,000 66,000 Computer Charges 47,500 47,500 55,000 47,500 47,500 Telephone 688 783 800 1,300 1,400 Misc Fixed Charges 0 0 0 100 0 Contractual Services 6,305 8,387 5,000 6,400 39,400 Car Allowance 389 281 400 300 300 Maintenance Office Equipment 9,103 10,737 13,400 14,500 16,300 Professional Services 0 0 0 100 0 Advertising/Marketing 0 0 1,500 1,500 1,500 Other Supplies 0 0 0 0 Audit 5,938 4,638 6,500 5,000 5,500 Insurance 9,468 17,538 5,400 5,400 5,700 Uncollectable Accounts 4,210 4,040 4,300 4,300 4,300 Depreciation (826) 2,655 0 2,700 2,700 Bond Issue Expense 78,220 59,937 60,000 0 60,000 Bond Service Fees 850 450 900 900 900 Bank Fees 7,940 4,140 4,500 4,200 4,200 GASB 68 Pension Exp 0 0 0 0 Conference & Training 1,082 73 1,000 700 700 Dues 882 390 900 500 600 TOTAL GENERAL & ADMINISTRATIVE 695,198 628,948 661,000 602,000 753,000 METER READING -1951 Labor 0 0 0 0 Retirement Benefits 0 0 0 0 Insurance Benefits 0 0 0 0 Meter Repairs 369,672 378,442 380,000 380,000 390,000 GASB 68 Pension Exp 156,664 131,354 0 132,000 132,000 Office Supplies 22,742 30,676 25,000 30,700 50,000 Insurance 0 0 0 0 0 TOTAL METER READING 549,078 540,472 405,000 542,700 572,000 PRETREATMENT PROGRAM -1955 Professional Services 135,558 68,510 55,000 52,000 54,000 Licenses & Permits 0 0 0 100 100 Maint Computer 1,230 1,265 1,300 1,300 1,300 Conference/Training 0 0 0 0 Safety Equipment 0 0 0 0 Office Supplies 25 336 200 100 100 TOTAL PRETREATMENT PROGRAM 136,814 70,111 56,500 53,500 55,500 Prepared by Ehlers Page 8 of 27 12/6/2018 i EHLERS Table 5 LOshkosh Allocation of Costs to Function cil of 01OK4W Allocation Percentages WINTIF Customer Operating&Maintenance Conv Flow BOD TSS P NH3-N Cst Crun 2019 Budget System Flow BOD TSSJI[ P NH3-N Billing Meter/Conn Sanitary Sewer Labor 80% 10% 10% $162,800 $130240 $0 $0 $0 $0 $0 $16,280 $16280 Pe0remen[ Benefits 80% 10% 10% $22,800 $18240 $0 $0 $0 $0 $0 $2,280 $2280 ce Benefits 80% 10% 10% $60,400 $48320 $0 $0 $0 $0 $0 $6,040 $6,040 ContracWal Services 80% 10% 10% $303500 $242,800 $0 $0 $0 $0 $0 $30,350 $30350 Re pairs to Motor Vehicles 80% 10% 10% $14,000 $11200 $0 $0 $0 $0 $0 $1,400 $1,400 Maintenance of Sanitary Sewers 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Main[Mach/Equip/Bldg/Strut[ 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Building Rent 80% 10% 10% $600 $480 $0 $0 $0 $0 $0 $60 $60 TV Inspection 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Chemicals 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Miscellaneous 80% 10% 10% $3500 $2,800 $0 $0 $0 $0 $0 $350 $350 Legal Fees 80% 10% 10% $100,000 $80,000 $0 $0 $0 $0 $0 $10,000 $10,000 Diesel Fuel 80% 10% 10% $19,100 $15280 $0 $0 $0 $0 $0 $1,910 $1910 Supplies and Pepai r Paps 80% 10% 10% $42,100 $33,680 $0 $0 $0 $0 $0 $4,210 $4210 Sewer Mai ,tenant. Supplies 80% 10% 10% $20,000 $16,000 $0 $0 $0 $0 $0 $2,000 $2,000 Safety Equipment 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Stone/Gravel/Concrete/Asph bit 80% 10% 10% $15,000 $12,000 $0 $0 $0 $0 $0 $1,500 $1500 Subtotal Sanitary Sewer $763,800 $611,040 $0 $0 $0 $0 $0 $76380 $76,380 Pumping Stations Labor 80% 10% 10% $65,800 $52,640 $0 $0 $0 $0 $0 $6,580 $6580 Repair Pares 80% 10% 10% $20,100 $16,080 $0 $0 $0 $0 $0 $2,010 $2,010 Gas&oil 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Gas&oil 43% 25% 22% 5% 5% $1,800 $0 $774 $450 $396 $90 $90 $0 $0 Tea[ 43% 21% 22% 1% 1% $21,100 $0 $9,073 $5275 $4,642 $1,055 $1,055 $0 $0 Equipmen[Rental 32% 30% 26% 7% 5% $2,000 $0 $640 $600 $520 $140 $100 $0 $0 Postage 32% 30% 26% 7% 5% $300 $0 $96 $90 $78 $21 $15 $0 $0 Professional Services 80% 10% 10% $1,800 $1,440 $0 $0 $0 $0 $0 $180 $180 License&Penni[ 80% 10% 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 Office Supplies 80% 10% 10% $1200 $960 $0 $0 $0 $0 $0 $120 $120 Other Supplies 80% 10% 10% $4,800 $3,840 $0 $0 $0 $0 $0 $480 $480 Telephone 80% 10% 10% $2700 $2160 $0 $0 $0 $0 $0 $270 $270 Chemicals 57% 43% $70,000 $0 $39900 $0 $0 $30100 $0 $0 $0 Water 32% 30% 26% 7% 5% $12500 $0 $4,000 $3]50 $3,250 $875 $625 $0 $0 Sewer 32% 30% 26% 7% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Storm Water 32% 30% 26% 7% ,% $3300 $0 $1,056 $990 $858 $231 $165 $0 $0 Supplies and Repair Pars 80% 10% 10% $25,600 $20,480 $0 $0 $0 $0 $0 $2,560 $2560 Power&Light 43% 25% 22% 5% 5% $80500 $0 $34,615 $20,125 $17710 $4,025 $4,025 $0 $0 80% 10% 10% $5300 $4240 $0 $0 $0 $0 $0 $530 $530 Subtotal Pumping Stations $318,800 $101,840 $90154 $31,280 $27,454 $36537 $6,075 $12730 $12,730 Disposal Plan[ Labor 33% 25% 22% 1% 1% 1% 1% $834,000 $0 $275220 $208,500 $183,480 $41,700 $41700 $41,700 $418700 Re0remen[Benefis 33% 25% 22% 5% 5% 5% 5% $116700 $0 $38511 $29,175 $25,674 $5,835 $5,835 $5,835 $5,835 ce Benefis 33% 25% 22% 5% 5% 5% 5% $191700 $0 $63261 $47925 $42,174 $9,585 $9585 $9,585 $9585 Repair Pars 33% 25% 22% 5% 5% 5% 5% $244300 $0 $80,619 $61,075 $53746 $12,215 $12215 $12,215 $12215 Office Supplies 33% 25% 22% 5% 5% 5% 5% $2200 $0 $726 $550 $484 $110 $110 $110 $110 Gas&Oil 33% 25% 22% 5% 5% 5% 5% $2,000 $0 $660 $500 $440 $100 $100 $100 $100 Teat 33% 25% 22% 5% 5% 5% 5% $85,000 $0 $28,050 $21250 $18700 $4250 $4250 $4,250 $4250 Chemicals 57% 43% $225,000 $0 $128250 $0 $0 $96,750 $0 $0 $0 Cont SV¢/Eng&Consult Fees 33% 25% 22% 5% 5% 5% 5% $453,000 $0 $149,490 $113,250 $99,660 $22,650 $22,650 $22,650 $22,650 Tools 32% 30% 26% 7% 5% $10,000 $0 $3200 $3,000 $2,600 $700 $500 $0 $0 Other Supplies 32% 30% 26% 7% 5% $11900 $0 $3,808 $3570 $3,094 $833 $595 $0 $0 Telephone 32% 30% 26% 7% 5% $1,600 $0 $512 $480 $416 $112 $80 $0 $0 Water 32% 30% 26% 7% 5% $24200 $0 $7744 $7260 $6292 $1,694 $1210 $0 $0 Storm Water 32% 30% 26% 7% 5% $24,000 $0 $7,680 $7200 $6240 $1,680 $1200 $0 $0 Power&Light 33% 34% 21% 5% 7% $520,000 $0 $171,600 $176,800 $109200 $26,000 $36,400 $0 $0 Car Allowance 33% 34% 21% 5% 7% $300 $0 $99 $102 $63 $15 $21 $0 $0 Conference&Training 33% 25% 22% 5% 5% 5% 5% $9500 $0 $3,135 $2375 $2,090 $475 $475 $475 $475 e 33% 25% 22% 5% 5% 5% 5% $62,900 $0 $20757 $15725 $13,838 $3,145 $3,145 $3145 $3,145 Dues, 33% 25% 22% 5% 5% 5% 5% $2,800 $0 $924 $700 $616 $140 $140 $140 $140 Equipment Rental 32% 30% 26% 7% 5% $8,600 $0 $2752 $2580 $2236 $602 $430 $0 $0 Clothing 43% 25% 22% 5% 5% $500 $0 $215 $125 $110 $25 $25 $0 $0 Miscellaneous 33% 34% 21% 5% 7% $4500 $0 $1,485 $1530 $945 $225 $315 $0 $0 Fees&Pennis 33% 34% 21% 5% 7% $55,000 $0 $18,150 $18]00 $11550 $2,750 $3,850 $0 $0 Subtotal Disposal Plant $2,889700 $0 $1,006,848 $722372 $583,648 $231591 $144,831 $100,205 $100205 Prepared by Ehlers Page 9 of 27 12/6/2018 EHLERS ICAilil IIIhNI61.1Wti Solid Dismsdl Labor 43% 25% 22% 5% 5% $185,100 $0 $]9593 $462]5 $40]22 $9255 $9255 Retirement Benefits 43% 25% 22% 1% 1% $26,000 $0 $11,180 $6500 $5]20 $1300 $1300 ce Benefits 43% 25% 22% 5% 5% $40700 $0 $17501 $10,175 $8954 $2,035 $2,035 Repair Pans 33% 34% 21% 5% 7% $0 $0 $0 $0 $0 $0 $0 Gas&Oil 43% 25% 22% 5% 5% $200 $0 $86 $50 $44 $10 $10 Chemicals 57% $1,000 43% $300 $74,000 $0 $42,180 $0 $0 $31,820 $0 43% 25% 22% 5% 5% $12,800 $0 $5504 $3200 $2,816 $640 $640 Contract' al Services 43% 25% 22% 5% 5% $70,000 $0 $30,100 $17500 $15,400 $3,500 $3500 Maintenance 33% 34% 21% 5% 7% $26,000 $0 $8580 $8,840 $5,460 $1300 $1,820 Equipment Rental 33% 34% 21% 5% 7% $0 $0 $0 $0 $0 $0 $0 Miscellaneous 33% 34% 21% 5% 7% $3,600 $0 $1,188 $1224 $756 $180 $252 Special Services 43% 25% 22% 5% 5% $140,000 $0 $60200 $35,000 $30,800 $7,000 $7,000 Uniforms 43% 25% 22% 5% 5% $100 $0 $43 $25 $22 $5 $5 Landfill Fees 43% 25% 22% 5% 5% $5,000 $0 $2,150 $1250 $1,100 $250 $250 Supplies 43% 25% 22% 5% 5% $25,000 $0 $10750 $6250 $5500 $1250 $1250 Lam Labor 30% 31% 15% 10% 10% $69,800 $0 $20940 $24,430 $10,470 $6980 $6980 $0 $0 Retirement Bemfits 30% 35% 15% 10% 10% $9]00 $0 $2910 $3395 $1,455 $970 $970 $0 $0 ce Benefits 30% 35% 15% 10% 10% $20300 $0 $6,090 $7,105 $3,045 $2,030 $2,030 $0 $0 Repais 30% 35% 15% 10% 10% $1,000 $0 $300 $350 $150 $100 $100 $0 $0 Chemicals 30% 35% 15% 10% 10% $10,000 $0 $3,000 $3500 $1500 $1,000 $1,000 $0 $0 Other Supplies 30% 35% 15% 10% 10% $5,000 $0 $1500 $1]50 $750 $500 $500 $0 $0 30% 35% 15% 10% 10% $5,000 $0 $1500 $1750 $750 $500 $500 $0 $0 Office Supplies 30% 35% 15% 10% 10% $100 $0 $30 $35 $15 $10 $10 $0 $0 Conference&Training 30% 35% 15% 10% 10% $100 $0 $30 $35 $15 $10 $10 $0 $0 Tools&Shop Supplies 30% 35% 15% 10% 10% $8300 $0 $2,490 $2905 $1245 $830 $830 $0 $0 Professional Services 30% 35% 15% 10% 10% $300 $0 $90 $105 $45 $30 $30 $0 $0 Subrotal Laboratory $129,600 $0 $38,880 $45360 $19,440 $12960 $12,960 $0 $0 Maintena e Labor 43% 25% 22% 5% 5% $586,000 $0 $251980 $146,500 $128920 $29300 $29300 $0 $0 Retirement Benefits 43% 25% 22% 5% 5% $82,600 $0 $35518 $20,650 $18,172 $4130 $4,130 $0 $0 I'sce Benefits 43% 25% 22% 5% 5% $144300 $0 $62,049 $36,075 $31]46 $7215 $7215 $0 $0 Molls Vehicle Expense 43% 25% 22% 5% 5% $5,000 $0 $2,150 $1250 $1,100 $250 $250 $0 $0 Contract' al Services 43% 25% 22% 5% 5% $7,000 $0 $3,010 $1]50 $1540 $350 $350 $0 $0 Gas&Oil 43% 25% 22% 5% 5% $15300 $0 $6579 $3,825 $3366 $765 $765 $0 $0 Minor Equipment 43% 25% 22% 5% 5% $3300 $0 $1,419 $825 $726 $165 $165 $0 $0 Office Supplies 43% 25% 22% 5% 5% $600 $0 $258 $150 $132 $30 $30 $0 $0 Other Supplies 43% 25% 22% 5% 5% $8500 $0 $3,655 $2,125 $1,870 $425 $425 $0 $0 Repairs/Maintenance 43% 25% 22% 5% 5% $20,000 $0 $8,600 $5,000 $4,400 $1,000 $1,000 $0 $0 43% 25% 22% 5% 5% $36500 $0 $15,695 $9,125 $8,030 $1,825 $1,825 $0 $0 Clothan9 43% 25% 22% 5% 5% $400 $0 $172 $100 $88 $20 $20 $0 $0 Miscellaneous 43% 25% 22% 5% 5% $1200 $0 $516 $300 $264 $60 $60 $0 $0 Equipment Rental 43% 25% 22% 5% 5% $200 $0 $86 $50 $44 $10 $10 $0 $0 Conference&Training 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Subrotal Maintenance $910,900 $0 $391,687 $227725 $200398 $45545 $45545 $0 $0 General & Administrative Labor 16% 16% 19% 17% 4% 4% 10% 14% $325,600 $52,096 $52,096 $61,864 $55352 $13,024 $13,024 $32,560 $45584 Retirement Benefits 16% 16% 19% 17% 4% 4% 10% 14% $79200 $12,672 $12,672 $15,048 $13,464 $3168 $3,168 $7,920 $11,088 ce Benefi6 16% 16% 19% 17% 4% 4% 10% 14% $85500 $13,680 $13,680 $16245 $14535 $3,420 $3,420 $8,550 $11970 Software Su pplies 16% 16% 19% 17% 4% 4% 10% 14% $1200 $192 $192 $228 $204 $48 $48 $120 $168 Minor Equipment 16% 16% 19% 17% 4% 4% 10% 14% $400 $64 $64 $76 $68 $16 $16 $40 $56 Office Supplies/Equipment 16% 16% 19% 17% 4% 4% 10% 14% $4,100 $656 $656 $779 $697 $164 $164 $410 $574 POStage 16% 16% 19% 17% 4% 4% 10% 14% $66,000 $10560 $10560 $12540 $11220 $2,640 $2,640 $6,600 $9240 Computer Charges 16% 16% 19% 17% 4% 4% 10% 14% $47500 $7,600 $7,600 $9,025 $8,075 $1,900 $1900 $4,750 $6,650 Telephone 16% 16% 19% 17% 4% 4% 10% 14% $1,400 $224 $224 $266 $238 $56 $56 $140 $196 Misc Fixed 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% $39,400 $6304 $6304 $7,486 $6,698 $1,576 $15/6 $3,940 $5516 Car Allowan ce 16% 16% 19% 17% 4% 4% 10% 14% $300 $48 $48 $57 $51 $12 $12 $30 $42 Maintenan ce Office Equipment 16% 16% 19% 17% 4% 4% 10% 14% $16300 $2,608 $2,608 $3,097 $2771 $652 $652 $1,630 $2282 Professional Services 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0 $0 Advertising/Marketing 16% 16% 19% 17% 4% 4% 10% 14% $1500 $240 $240 $285 $255 $60 $60 $150 $210 Other Supplies 16% 16% 19% 17% 4% 4% 10% 14% $0 $0 $0 $0 $0 $0 $0 $0 $0 Audit 16% 16% 19% 17% 4% 4% 10% 14% $5500 $880 $880 $1,045 $935 $220 $220 $550 $770 16% 16% 19% 17% 4% 4% 10% 14% $5700 $912 $912 $1,083 $969 $228 $228 $570 $798 Uncollectible Accounts 16% 16% 19% 17% 4% 4% 10% 14% $4300 $688 $688 $817 $731 $172 $172 $430 $602 Bank Fees 16% 16% 19% 17% 4% 4% 10% 14% $4200 $672 $672 $798 $714 $168 $168 $420 $588 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% $700 $112 $112 $133 $119 $28 $28 $70 $98 Dues Subrotal General&Administrative 16% 16% 19% 17% 4% 4% 10% 14% $600 $689,400 $96 $110304 $96 $110304 $114 $130986 $102 $117198 $24 $275/6 $24 $27,576 $60 $68940 $84 $96516 Meter Readiva Labor 00% Retirement Benefits 100 Prepared by Ehlers Page 10 of 27 12/6/2018 14, EHLERS Benefits 100% $0 $0 $0 $0 $0 $0 $0 $0 $0 Mero,ce Repairs 100% $390,000 $0 $0 $0 $0 $0 $0 $0 $390,000 GASB 68 Pension Exp 100% $132,000 $0 $0 $0 $0 $0 $0 $132,000 $0 Office Supplies 50% 50% $50,000 $0 $0 $0 $0 $0 $0 $25,000 $25,000 Car Allowance 100% $0 $0 $0 $0 $0 $0 $0 $0 $0 Subrotal Meter Reading $572,000 $0 $0 $0 $0 $0 $0 $157,000 $415,000 Pretreatne.t PrOprafm Professional Services 43%2 5% 25% 22% 5% 5% $54,000 $0 $23220 $13500 $11,880 $2,700 $2700 $0 $0 Licenses&Permits 43% 25% 22% 5% 5% $100 $0 $43 $25 $22 $5 $5 $0 $0 Book¢&Periodicals 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Maint C -p59 43% 25% 22% 5% 5% $1300 $0 $559 $325 $286 $65 $65 $0 $0 Co.fere...ff,bi.i.g 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Safety Equipment 43% 25% 22% 5% 5% $0 $0 $0 $0 $0 $0 $0 $0 $0 Office Supplies 43% 25% 22% 5% 5% $100 $0 $43 $25 $22 $5 $5 $0 $0 Subrotal Preheatne.t Program $55500 $0 $23,865 $13,875 $12210 $2775 $2,775 $0 $0 Tota10&M 12% 28% 19% 16% 6% 4% 6% 10% $6,938200 $823184 $1930793 $1307,887 $1,077,642 $415529 $267,079 $415255 $700,831 Capital Costs Pn.cipaland Interest Payments 34% 11% 12% 10% 4% 3% 15% 11% $6,612796 $2248351 $727,408 $793,536 $661280 $264,512 $198384 $991,919 $727,408 Capital Reserve 34% 11% 12% 10% 4% 3% 15% 11% $1,785,455 $607,055 $196,400 $214255 $178546 $71,418 $53564 $267,818 $196,400 Total Capital Costs $8398252 $2,855,406 $923,808 $1,007790 $839,825 $335930 $251948 $1259,738 $923,808 Subtotal Revenue Requirements $15336,452 $3,678,590 $2,854,601 $2315,677 $1917,467 $751,459 $519,027 $1,674,993 $1,624,639 Other Income Misc Service&Late Charges 23% 19% 15% 13% 5% 3% 11% 11% ($210,000) ($48300) ($39,900) ($31500) ($27300) ($10500) ($6300) ($23,100) ($23,100) 0[ her Sewer Service Charges 23% 19% 15% 13% 5% 3% 11% 11% ($457,889) ($105314) ($86,999) ($68,683) ($59,526) ($22,894) ($13,737) ($50368) ($50368) Pr. Treatrnen[Program 23% 19% 15% 13% 5% 3% 11% 11% ($82,600) ($18,998) ($15,694) ($12390) ($10,738) ($4,130) ($2,478) ($9,086) ($9,086) yestne.t Income 23% 19% 15% 13% 5% 3% 11% 11% ($115,000) ($26,450) ($21,850) ($17250) ($14,950) ($5750) ($3,450) ($12,650) ($12,650) Total Other Isom e ($865,489) ($199,062) ($164,443) ($129,823) ($112,514) ($43274) ($25965) ($95204) ($95204) Total Net Revenue Requirements $14,470,963 $3,479,527 $2,690,158 $2,185,854 $1,804,954 $708,185 $493,062 $1,579,789 $1,529,435 Summary Allocation of Costs to Function and Classification for City Rates Conveyance 2019 Budge[ System Flow BOD TSS P TKN Bi llin5 Me 0&M and Replacement 12% 28% 19% 16% 6% 4% 6% 10% $6,938200 $823184 $1930]93 $1307,887 $1,077,642 $415529 $267,079 $415255 IIConn $700,831 Capital 34% 11% 12% 10% 4% 3% 15% 11% $8398252 $2,855,406 $923,808 $1,007]90 $839,825 $335930 $251948 $1259,738 $923,808 Other Revenges ($865,489) ($1.062) ($164,443) ($129,823) ($112,514) ($43274) ($25,965) ($95204) ($95204) Total 24% 19% 15% 12% 5% 3% 11% 11% 14,470,963 3,479,527 2,690,158 2,185,854 1,804,954 708,185 493,062 1,579,789 1,529,435 Legend BOD =Biochemical Oxygen Demand TSS= Total Suspended Solids P = Phosphorus NH3 N = Amo.ia Nitrogen Prepared by Ehlers Page 11 of 27 12/6/2018 Table 6 Rate Computation Worksheet City of osfi osA, w, 10 EHLERS LEADERS IN PUBLIC FINANCE W Oshkosh Fixed Charges (Annual) Charge Type Costs Billable Units City Rate Customer Charge 1,579,789 23,605 $66.93 Meter/Connection Charge Meter Size 5/8" 3/4" 1" 1 1/4" 1 1/2" 2" 3" 4" 6" 8" 10" 12" 1,529,435 Equiv Meter/Connection Ratio Charge 1 $49.82 1 $49.82 2.5 $124.56 3.75 $186.83 5 $249.11 8 $398.58 15 $747.34 25 $1,245.56 50 $2,491.12 80 $3,985.79 125 $6,227.80 175 $8,718.91 30,698 $49.82 Customer Charge $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 $66.93 Total ■ Fixed Charge $116.75 $116.75 $191.48 $253.76 $316.04 $465.51 $814.26 $1,312.49 $2,558.05 $4,052.72 $6,294.72 $8,785.84 Volumetric Charges Billable Units Charge Type Cost (Cu. Ft or lbs) Rate/Unit Flow Charge per 100 CF $2,690,158 2,025,495 $1.33 Conveyance Charge per 100 CF $3,479,527 1,994,970 $1.74 BOD Charge per Ib. $2,185,854 3,520,776 $0.62 TSS Charge per Ib. $1,804,954 4,242,365 $0.43 P Charge per Ib. $708,185 144,229 $4.91 NH3-N Charge per Ib. $493,062 372,420 $1.32 BOD Charge per 100 CF $0.97 TSS Charge per 100 CF $0.66 P Charge per 100 CF $0.31 NH3-N Charge per 100 CF $0.21 Total Volumetric Rate per 100 Cu. Ft $5.22 Prepared by Ehlers Page 12 of 27 12/6/2018 10 EHLERS LEADERS IN PUBLIC FINANCE Wastehauler Charges $1.33 Septic Charges $1.94 Flow Charge per 100 Cu. Ft $1.33 BOD Charge per 100 Cu. Ft $34.86 TSS Charge per 100 Cu. Ft $39.81 P Charge per 100 Cu Ft. $9.19 NH3-N Charge per 100 Cu. Ft $1.24 Total $86.43 Holdina Tank Charaes Flow Charge per 100 Cu. Ft $1.33 BOD Charge per 100 Cu. Ft $1.94 TSS Charge per 100 Cu. Ft $2.12 P Charge per 100 Cu Ft. $0.61 NH3-N Charge per 100 Cu. Ft $0.41 Total $6.41 Porta Pottv Waste Charaes Flow Charge per 100 Cu. Ft $1.33 BOD Charge per 100 Cu. Ft $17.43 TSS Charge per 100 Cu. Ft $23.89 P Charge per 100 Cu Ft. $7.66 NH3-N Charge per 100 Cu. Ft $0.83 Total $51.13 Mixed Load Waste Charaes Flow Charge per 100 Cu. Ft $1.33 BOD Charge per 100 Cu. Ft $3.49 TSS Charge per 100 Cu. Ft $2.39 P Charge per 100 Cu Ft. $1.38 NH3-N Charge per 100 Cu. Ft $1.03 Total $9.61 Rate Summary City (Inside) Fixed charge per connection $116.75 Rate per 100 Cu. Ft $5.22 BOD rate per Ib. $0.621 TSS rate per Ib. P rate per Ib. NH3-N Charge per Ib. $0.425 $4.910 $1.324 Prepared by Ehlers Page 13 of 27 12/6/2018 40 EHLERS LEADERS IN PUBLIC FINANCE Table 7 Rate Summary City of Oshkosk WT Quarterly Charges City (Inside) Current Cos &Oshkosh 2019 Proposed Meter Size 5/8" $26.18 $29.19 $29.00 3/4" $26.18 $29.19 $29.00 1" $43.86 $47.87 $48.58 1 1/4" $58.59 $63.44 $64.91 1 1/2" $73.32 $79.01 $81.23 2" $108.68 $116.38 $120.40 Y $191.19 $203.57 $211.79 4" $309.05 $328.12 $342.36 6" $603.70 $639.51 $668.77 8" $957.29 $1,013.18 $1,060.46 10" $1,487.67 $1,573.68 $1,648.00 12" $2,076.98 $2,196.46 $2,300.83 Volumetric Rate per 100 Cu. Ft $4.88 $5.22 $5.22 BOD rate per Ib. $0.569 $0.621 $0.621 TSS rate per Ib. $0.412 $0.425 $0.425 P rate per Ib. $4.815 $4.910 $4.910 NH3-N rate per Ib. $1.187 $1.324 $1.324 Unmetered quarterly flat charge $104.26 $156.51 $105.00 Wastehauler Septic Rate per 100 Cu. Ft $100.34 $86.43 $120.41 Chemical Toilet Rate per 100 Cu. Ft $70.22 $51.13 $71.63 Mixed Load Rate per 100 Cu. Ft $8.56 $9.61 $8.90 Holding Tank Rate per 100 Cu. Ft $8.15 $6.41 $8.80 Prepared by Ehlers Page 14 of 27 12/6/2018 EHLERS L€ADEIM IN PUBLIC FINANCE Table 8 Revenue Check (Based on COS) City of Oshkosk WT Fixed Charge A►Oshkcsh Subtotal 23,605 3,109,224 Volumetric Charges -Inside Customers Lbs 249,422 $0.621 ze Flow (CCF) 950,000 $5.22 5/8" 10,123 $29.19 $1,181,841 3/4" 12,023 $29.19 $1,403,683 1 " 748 $47.87 $143,230 1 1/4" 0 $63.44 $0 11/2" 286 $79.01 $90,387 2" 285 $116.38 $132,530 Y 88 $203.57 $71,617 4" 42 $328.12 $55,124 6" 8 $639.51 $20,464 8" 1 $1,013.18 $4,053 10" 1 $1,573.68 $6,295 12" 0 $2,196.46 $0 Subtotal 23,605 3,109,224 Volumetric Charges -Inside Customers Lbs 249,422 $0.621 Residential Flow (CCF) 950,000 $5.22 $4,956,037 Commercial Flow (CCF) 382,544 $5.22 $1,995,684 Industrial Flow (CCF) 128,000 $5.22 $667,761 Multi -Family Flow (CCF) 231,427 $5.22 $1,207,326 Public Flow (CCF) 303,000 $5.22 $1,580,715 Septic Waste Haulers Flow (CCF) 143 $86.43 $12,359 Chemical Toilet Waste Haulers Flow (CCF) 281 $51.13 $14,367 Mixed Load Flow (CCF) 20,130 $9.61 $193,518 Holding Tank Waste Haulers Flow (CCF) 9,971 $6.41 $63,950 Subtotal 2,025,495 $10,691,717 Hiah Strenath Industial Industrial Excess BOD Lbs 249,422 $0.621 $154,852 Industrial Excess TSS Lbs 939,110 $0.425 $399,553 Industrial Excess P Lbs 12,176 $4.910 $59,783 Industrial Excess NH3-N Lbs 42,172 $1.324 $55,834 C..k+-+-I 4 7n7 00r) @=7r) r)) ) Unmetered Customers customers 0 $156.51 $0 Volumetric Charaes-Outside Customers Residential Flow (000 gal) 0 $5.22 $0 Commercial & Multiple Flow (000 gal) 0 $5.22 $0 Industrial Flow (000 gal) 0 $5.22 $0 Subtotal $0 Total Revenues $14,470,963 1 Revenue Requirements $14,470,963 Difference $0 Prepared by Ehlers Page 15 of 27 12/6/2018 EHLERS L€ADEIM IN PUBLIC FINANCE Table 9 Revenue Summary (Proposed Rates) AOshkosh City of Oshkosk WT Fixed Charge Flow (CCF) 950,000 $5.22 Meter Size Commercial Flow (CCF) 382,544 5/8" 10,123 $29.00 $1,174,251 3/4" 12,023 $29.00 $1,394,668 V 748 $48.58 $145,366 1 1/4" 0 $64.91 $0 11/2" 286 $81.23 $92,922 2" 285 $120.40 $137,107 Y 88 $211.79 $74,510 4" 42 $342.36 $57,516 6" 8 $668.77 $21,401 8" 1 $1,060.46 $4,242 10" 1 $1,648.00 $6,592 12" 0 $2,300.83 $0 Subtotal 23,605 3,108,574 Volumetric Charaes-Inside Customers Residential Flow (CCF) 950,000 $5.22 $4,956,037 Commercial Flow (CCF) 382,544 $5.22 $1,995,684 Industrial Flow (CCF) 128,000 $5.22 $667,761 Multi -Family Flow (CCF) 231,427 $5.22 $1,207,326 Public Flow (CCF) 303,000 $5.22 $1,580,715 Septic Waste Haulers Flow (CCF) 143 $120.41 $17,218 Chemical Toilet Waste Haulers Flow (CCF) 281 $71.63 $20,128 Mixed Load Flow (CCF) 20,130 $8.90 $179,153 Holding Tank Waste Haulers Flow (CCF) 9,971 $8.80 $87,765 Subtotal 2,025,495 $10,711,787 Hiah Strenath Industrial Industrial Excess BOD Lbs 249,422 $0.621 $154,852 Industrial Excess TSS Lbs 939,110 $0.425 $399,553 Industrial Excess P Lbs 12,176 $4.910 $59,783 Industrial Excess NH3-N Lbs 42,172 $1.324 $55,834 Subtotal 1,242,880 $670,022 Total Revenues $14,490,384 Revenue Requirements $14,470,963 Difference $19,421 Prepared by Ehlers Page 16 of 27 12/6/2018 EHLERS LEADERS M PUBLIC FINANCE Table 10 Test Year Cash Flow Analysis AwOshkosh city of oshkosk W1 ME Cash Sources Revenues from User Rates �'� $15,030,872 Other Income (2) $210,000 Investment Income on Unrestricted Cash $115,000 Total Cash Sources $15,355,872 Cash Uses 0 O&M $6,938,200 Net Before Debt Service $8,417,672 Debt Service 0 General Obligation Debt Service P&I $1,245,504 Revenue Bond Debt Service P&I $5,367,293 Total Debt Service $6,612,796 Capital Outlay (non reserve) (4) Addition to Replacement Fund (3) $897,600 0 $25,000 Net Cash Flow $882,276 Unrestricted Cash Balances Beginning Year Est. Balance $8,287,331 Net Additions $882,276 End of Year Balance $9,169,606 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 12/6/2018 EHLERS LEADERSINPg6LIC FINANCE Table 11 Comparison�p�oJpf Exisitng and Proposed Bills for Sample Customers AOShkosh City of Oshkosh, 9"I�1 Custome7rwm7eter11 UsageMMMMWIMM Current Proposed Change Residential 3/4" 4.01 $45.75 $49.92 9.1% Residential 3/4" 13.00 $89.62 $96.82 8.0% Residential 3/4" 18.38 $115.88 $124.89 7.8% Residential 3/4" 21.73 $132.20 $142.34 7.7% Commercial 3/4" 50.13 $270.83 $290.54 7.3% Commercial 2" 74.20 $470.77 $507.48 7.8% Commercial T 120.32 $1,190.87 $1,296.47 8.9% Industrial V 501.34 $2,490.38 $2,664.00 7.0% Industrial 2" 2,135.70 $10,530.87 $11,262.06 6.9% Industrial 4" 2,757.35 $13,764.93 $14,727.14 7.0% Public V 40.11 $239.58 $257.82 7.6% Public 3" 944.52 $4,800.44 $5,139.23 7.1% Public 10" 2,807.49 $15,188.21 $16,294.33 7.3% Prepared by Ehlers Page 18 of 27 12/6/2018 1 EHLERS LEADEA1 IN ?N6ut FINANCE Table 12 Summary Budget for Sanitary Districts Oshkosh City of Oshkosh, WP Total O&M Plus Depreciation 5,241,276 5,738,800 5,808,733 5,919,200 6,117,900 6,408,400 Depreciation 1,460,700 1,461,200 1,488, 700 1,712,700 1,701,400 1,864,200 O&M Only 3,780,576 4,277,600 4,320,033 4,206,500 4,416,500 4,544,200 Treatment Plant 3,127,808 L L L L L Treatment Plant 3,127,808 3,627,300 3,716,200 3,909,800 3,812,100 3,922,900 Maintenance 980,251 985,400 1,030,733 928,400 1,039,900 1,264,900 Solids 1,021,880 1,001,800 937,700 956,000 1,138,900 1,083,200 Laboratory 105,524 117,800 117,100 118,500 120,500 131,900 Annual Audit 5,813 6,500 7,000 6,500 6,500 5,500 Office Rental 0 0 0 0 0 0 Professional Services - Consultants 0 0 0 0 0 0 Total O&M Plus Depreciation 5,241,276 5,738,800 5,808,733 5,919,200 6,117,900 6,408,400 Depreciation 1,460,700 1,461,200 1,488, 700 1,712,700 1,701,400 1,864,200 O&M Only 3,780,576 4,277,600 4,320,033 4,206,500 4,416,500 4,544,200 Treatment Plant 3,127,808 3,627,300 3,716,200 3,909,800 3,812,100 3,922,900 Sanitary Sewers 1,994,120 1,997,400 2,086,400 2,252,400 2,682,300 2,581,200 Pumping Stations 525,031 528,000 544,500 543,300 572,800 528,500 Maintenance 980,251 985,400 1,030,733 928,400 1,039,900 1,264,900 Solids 1,021,880 1,001,800 937,700 956,000 1,138,900 1,083,200 Laboratory 105,524 117,800 117,100 118,500 120,500 131,900 Annual Audit 5,813 6,500 7,000 6,500 6,500 5,500 Office Rental 0 0 0 0 0 0 Professional Services - Consultants 0 0 0 0 0 0 Replacement Costs 0 0 0 0 0 0 Total O&M Plus Depreciation 7,760,427 8,264,200 8,439,633 8,714,900 9,373,000 9,518,100 Depreciation 2,950,361 2,954,200 2,981,700 3,309,400 3,716,000 3,891,300 O&M Only 4,810,066 5,310,000 5,457,933 5,405,500 5,657,000 5,626,800 O&M plus Replacement 4,810,066 5,310,000 5,457,933 5,405,500 5,657,000 5,626,800 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 12/6/2018 EHLER LEADER$ IN PUBLIC FINANCE Table 13 Historical Influent Data at Wastewater Treatment Facility A►Oshkosh City of osh osk Wi 2019 Test Year Projection 4,633.76 Prepared by Ehlers Page 20 of 27 12/6/2018 BE 2012 4,111.28 2013 4,549.19 2014 4,644.16 2015 4,265.31 2016 4,491.41 2017 4,537.97 2018 Annualized 4,733.03 2019 Test Year Projection 4,633.76 Prepared by Ehlers Page 20 of 27 12/6/2018 EHLERS LEADER$ IN PUBLIC FINANCE Table 14 Contract Customer Historical Monthly Flows (1,000 Gal) AwOshkosh City of oshkos& WT 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 Oct -17 13,122.3 379.7 2,747.3 1,388.5 Nov -17 14,073.7 392.8 2,845.8 888.1 Dec -17 16,607.7 484.3 3,738.9 1,845.9 741.0 Jan -18 12,793.4 506.8 3,164.9 1,553.7 Feb -18 12,242.4 531.4 2,988.2 1,181.1 Mar -18 14,443.4 769.7 3,462.9 1,305.7 648.0 Apr -18 19,416.0 942.2 5,535.4 1,726.7 May -18 24,716.7 1,047.0 7,242.4 1,842.0 Jun -18 16,899.8 542.1 4,438.0 1,421.5 763.0 Jul -18 14,415.6 440.9 3,466.9 1,321.6 Aug -18 14,915.7 532.9 3,844.8 1,467.4 Sep -18 18,361.2 645.6 4,836.5 1,688.9 852.0 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 2017 Total Flows 217,315.9 5,787.6 50,241.0 19,828.4 2,972.0 Last 12 Months Flows 192,007.8 7,215.3 48,311.9 17,631.1 3,004.0 Total of WWTP Flow 4.14% 0.16% 1.04% 0.38% 0.06% Notes: Source: Historical data provided by the City of Oshkosh. Prepared by Ehlers Page 21 of 27 12/6/2018 Table 15 2019 Estimated Charge to the ALGOMA SANITARY DISTRICT City of Oshkosh, W1 A. Demand Cost EHLER LEADERS IN PUBLIC FINANCE LOshkosh Treatment Plant 3,922,900 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 6,408,400 - Depreciation 1,864,200 NET 4,544,200 x 15.00% = Result 681,630 x 5.00% = 34,081.50 B. Flow Cost Treatment Plant 3,922,900 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 6,408,400 - Depreciation 1,864,200 NET 4,544,200 x 85.00% = Result 3,862,570 x 4.14% = 160,052.07 C. Depreciation Depreciation 1,864,200 x 5.00% 93,210.00 TOTAL CHARGE TO DISTRICT 287,343.57 Prepared by Ehlers Page 22 of 27 12/6/2018 10 EHLERS LEADERS IN PUBLIC. FINANCE Table 16 2019 Estimated Charge to the AvOshkosh BLACK WOLF SANITARY DISTRICT NO. 1 city ®f oshk®sg w, BLACK WOLF SANITARY DISTRICT NO. A. Demand Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,309,400 NET 6,208,700 x 15.00% = Result 931,305 x 1.10% = 10,244.36 B. Flow Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,309,400 NET 6,208,700 x 85.00% = Result 5,277,395 x 1.04% = 55,022.46 C. Depreciation Depreciation 3,309,400 x 1.10% 36,403.40 TOTAL CHARGE TO DISTRICT 101,670.21 Prepared by Ehlers Page 23 of 27 12/6/2018 10 EHLERS LEADERS IN PUBLIC FINANCE Table 17 2019 Estimated Charge to the Aw Oshkosh SUNSET POINT SANITARY DISTRICT city ®f oshk®sg w, A. Demand Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,891,300 NET 5,626,800 x 15.00% = Result 844,020 x 0.17% = 1,434.83 B. Flow Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,891,300 NET 5,626,800 x 85.00% = Result 4,782,780 x 0.16% = 7,447.37 C. Depreciation Depreciation 3,891,300 1111M x 0.17% 6,615.21 TOTAL CHARGE TO DISTRICT 15,497.41 Prepared by Ehlers Page 24 of 27 12/6/2018 10 EHLERS LEADERS IN PUBLIC FINANCE Table 18 2019 Estimated Charge to the Oshkosh ISLAND VIEW SANITARY DISTRICT city ®f oshk®sg w, A. Demand Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,309,400 NET 6,208,700 x 15.00% = Result 931,305 x 0.70% = 6,519.14 B. Flow Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Pumping Stations 528,500 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 9,518,100 - Depreciation 3,309,400 NET 6,208,700 x 85.00% = Result 5,277,395 x 0.38% = 20,080.03 C. Depreciation Depreciation 3,309,400 x 0.70% 23,165.80 TOTAL CHARGE TO DISTRICT 49,764.96 Prepared by Ehlers Page 25 of 27 12/6/2018 ja EHLER LEADM,IN PUBLIC FINANCE Table 19 2019 Estimated Charge to the AOshkosh EDGEWOOD-SHANGRI LA SANITARY DISTRICT city of osFikosf; w, a A. Demand Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 8,989,600 - Depreciation 3,891,300 NET 5,098,300 x 15.00% = Result 764,745 x 0.1050% = 802.98 B. Flow Cost Treatment Plant 3,922,900 + Sanitary Sewers 2,581,200 + Maintenance 1,264,900 + Solids 1,083,200 + Laboratory 131,900 + Annual Audit 5,500 + Office Rental 0 + Professional Services - Consultants 0 TOTAL 8,989,600 - Depreciation 3,891,300 NET 5,098,300 x 85.00% = Result 4,333,555 x 0.0648% = 2,809.38 C. Depreciation Depreciation 0 x 0.1050% = 0.00 TOTAL CHARGE TO DISTRICT 3,612.36 Prepared by Ehlers Page 26 of 27 12/6/2018 Table 20 2019 Estimated Charges to All Sanitary Districts City of oshkosA WT vrm. MM�� - Algoma Sanitary District Black Wolf Sanitary District No. 1 Sunset Point Sanitary District Island View Sanitary District Edgewood-Shang ri La Sanitary District Total EHLERS LEADERS IN PusLIC FINANCE AOshkosh $287,343.57 $101,670.21 $15,497.41 $49,764.96 $3,612.36 $457,888.52 Prepared by Ehlers Page 27 of 27 12/6/2018