FY 2015-16 Budget - Camrosa Water District

Transcription

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Operating & Capital Budget
Fiscal Year 2015-2016
5/20/15/20/13
1
Draft 35/20/13
5/20/13
Camrosa Water District
District Budget
FY 2015-16
Table of Contents
Budget Message ......................................................................................... 1
Mission Statement & Vision Statement ....................................................... 9
Profile of the District .................................................................................... 9
District Services and Management ............................................... 9
Board of Directors ....................................................................... 12
General Manager ........................................................................ 12
Financial Policies ....................................................................................... 14
Reserve Policy ............................................................................. 14
Basis of Budgeting & Accounting ............................................................... 14
Budgetary Control ........................................................................ 14
Budget Process ............................................................................ 14
Budget Calendar .......................................................................... 15
Budget Summary ....................................................................................... 16
Water Program ............................................................................. 17
Potable Water Program ................................................................ 18
Non-Potable Water Program ........................................................ 19
Wastewater Program ................................................................... 20
Revenues ................................................................................................... 21
Expense Centers ........................................................................................ 24
Expense Summary by Program ................................................................. 26
Human Resources ....................................................................... 28
General Administration ................................................................ 30
Information Services .................................................................... 32
Resource Planning and Engineering Services ............................ 34
Water Conservation ..................................................................... 36
Customer Services ...................................................................... 38
Water Quality ............................................................................... 40
Building/Grounds & Rolling Stock................................................ 42
Potable Water Production & Distribution ..................................... 44
Non-Potable Water Production and Distribution .......................... 46
Wastewater Collection & Treatment ............................................ 48
Fixed Asset FY 2015-16 ............................................................................. 50
Capital Projects Summary .......................................................................... 51
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District Budget
FY 2015-16
Carryovers and Closeouts .......................................................................... 52
CIP Carryover Details ................................................................................ 53
Capital Projects FY 2015-16 ...................................................................... 55
Reserves .................................................................................................... 58
Restricted Reserves ..................................................................... 58
Unrestricted Reserves .................................................................. 58
Reserve Accounts ........................................................................ 60
Unrestricted Reserve Accounts ................................................... 61
Debt Service ............................................................................................... 63
Water Debt Service Ratio ............................................................. 64
Wastewater Debt Service Ratio ................................................... 65
Five-Year Financial Forecast ..................................................................... 66
Potable Water Program Operating Budget .................................. 66
Potable Water Program Reserves ............................................... 68
Non-Potable Water Program Operating Budget .......................... 69
Non-Potable Water Program Reserves ....................................... 70
Wastewater Program Operating Budget...................................... 71
Wastewater Program Reserves................................................... 72
Five-Year Capital Outlay ....... ……………………………………………….....73
Glossary ..................................................................................................... 76
List of Acronyms and Abbreviations ........................................................... 79
Appendices ................................................................................................ 80
Appendix 1 – All Programs Combined
Appendix 2 – Schedule of Water Rates
Appendix 3 – Outstanding Debt Service
Appendix 4 – Reserve Policy
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Draft
District Budget
FY 2015-16
INDEX OF FIGURES AND TABLES
FIGURES
Figure 1 – Percentage of Import Water in Total Water Supply ...................................2
Figure 2 – Potable and Non-Potable Sales .................................................................3
Figure 3 – Average Rainfall ........................................................................................4
Figure 4 – Projected Cost of Imported Water .............................................................5
Figure 5 – Cost per Acre-Foot Delivered by Major Cost Center .................................6
Figure 6 – Water Rate Comparison ............................................................................7
Figure 7 – Sewer Rate Comparison ............................................................................7
Figure 8 – District Map Boundaries .............................................................................10
Figure 9 – FY2014-15 Percent of Water Revenues by Customer Class.....................11
Figure 10 – Comparison of Total Revenues ...............................................................23
Figure 11 – Comparison of Total Expenses ................................................................25
Figure 12 – Unrestricted Water Reserves ...................................................................61
Figure 13 – Unrestricted Wastewater Reserves .........................................................62
Figure 14 – Historical Debt Service Coverage Ratios – Water ...................................64
Figure 15 – Historical Debt Service Coverage Ratios – Wastewater ..........................65
TABLES
Table 1 – Projected Potable Water Operations ..........................................................67
Table 2 – Projected Potable Capital Replacement Fund ............................................68
Table 3 – Projected Potable Capital Improvement Fund ............................................68
Table 4 – Projected Non-Potable Operations .............................................................69
Table 5 – Projected Non-Potable Capital Replacement Fund ....................................70
Table 6 – Projected Non-Potable Capital Improvement Fund ....................................70
Table 7 – Projected Wastewater Operations ..............................................................71
Table 8 – Projected Wastewater Capital Replacement Fund .....................................72
Table 9 – Projected Wastewater Capital Improvement Fund .....................................72
Table 10 – Projected Water Capital Replacement Outlay ..........................................73
Table 11 – Projected Water Capital Improvement Outlay ...........................................74
Table 12 – Projected Wastewater Capital Replacement Outlay .................................75
Table 13 – Projected Wastewater Capital Improvement Outlay .................................75
District Budget
FY 2015-16
District Budget
FY 2015-16
Budget Message
Camrosa Water District (District) is pleased to present its Fiscal Year (FY) 2015-16 Operating
and Capital Budget. The purpose of this document is to identify and allocate the resources
necessary to accomplish the District’s goals and objectives for the upcoming fiscal year, and to
present the financial health of the District in a clear and concise manner for both the Board of
Directors and the general public.
As part the California Society of Municipal Finance Officers (CSMFO) mission to promote
excellence in financial management, the CSMFO has established a program that evaluates the
budgets of municipal entities from across the state. This program is intended to “encourage and
assist local governments to prepare budget documents of the very highest quality that reflect the
guidelines established by the National Advisory Council on State and Local Budgeting.” The
FY2014-15 budget was submitted to the CSMFO and the District received an Operating
Budgeting Excellence Award, an upgrade from the District’s FY2013-14 Meritorious Award.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and are submitting it to CSMFO for their evaluation.
Changes in Budget Document
There are no changes in the budget document format from the previous year.
Major Issues
Two main issues impact the FY2015-16 operating revenues and expenses budget: statewide
drought, and increasing water costs. These issues require that the District increase its selfreliance to maintain control over the cost of import water, and implement conservation
measures to address statewide drought regulations.
Water Supply & Demand
The State of California is in its fourth consecutive year of record-breaking drought, and the
state’s water supplies have dipped to alarming levels.
On January 17, 2014, California Governor Brown, declared a drought State of Emergency and
directed state officials to take all necessary actions to prepare for these drought conditions.
Governor Brown has called on all Californians to reduce their water use by 20 percent.
On August 27, 2014, the District’s Board of Directors declared a Stage One Water Supply
Shortage to comply with the State Water Resources Control Board’s (SWRCB) adopted
emergency regulation requiring water suppliers to implement a water shortage contingency plan
that imposes mandatory restriction on outdoor irrigation of ornamental landscapes or turf with
potable water, and to protect local resources.
On April 1, 2015, Governor Brown issued Executive Order B-29-15, ordering the SWRCB to
implement mandatory water reductions in potable urban usage through February 28, 2016. The
SWRCB formally adopted the emergency regulations on May 5, 2015. The proposed regulation
will remain in effect for 270 days. The State has categorized water agencies and districts into
conservation tiers based on residential per-capita water use in July, August, and September of
2014. Camrosa is currently in the highest tier, Tier 9, which requires a 36 percent reduction in
water use.
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District Budget
FY 2015-16
In response to the SWRCB’s emergency regulations requiring the District to reduce water use
by 36 percent, the District’s the Board of Directors, on May 28, 2015, declared a Stage Three
Water Supply Shortage.
After three previous dry years, 2015 is shaping up as the driest in state history with storage in
key reservoirs are at record lows. DWR announced that it will limit State Water Project (SWP)
allocations to 20 percent of the quantities ordered for calendar year 2015, compared to 5
percent in 2014 and 35 percent in 2013.
At FY2014-15 year-end, it is projected that 60 percent of Camrosa’s potable water supply will
have been imported from the SWP via Calleguas Municipal Water District (CWMD). Import
water makes up 38 percent of Camrosa’s total supply, potable and non-potable. Camrosa
continues to move toward self-reliance through the development of local projects and the graph
below reflects those efforts.
Percentage of Import Water in Total Water Supply
100%
80%
72%
64%
60%
56%
57%
55%
57%
55%
47%
46%
44%
43%
41%
40%
38%
35%
20%
0%
Fiscal Year
Figure 1 – Percentage of Import Water in Total Water Supply
On April 14, 2015, Metropolitan Water District of Southern California (MWD) announced a 15
percent reduction in wholesale water deliveries compared to the normal baseline. MWD’s
allocation plan includes stiff surcharges should member agencies exceed their target range.
MWD’s implementation of the allocation plan is essentially sending financial signals to take
conservation to the next level to meet the Governor’s call for an overall 25 percent reduction in
urban water usage.
2
District Budget
FY 2015-16
The District prepared the 2010 Urban Water Management Plan (UWMP) to guide its
conservation and water resource management programs and to comply with the State Law.
The District is mandated to reduce its per capita water use by 20 percent in 2020, known as
SBX7-7. The 2010 UWMP is a long-term water supply planning document meant to guide the
District in its development of reliable water supplies at the local level.
The District experienced a decline in water demands in FY2014-15, with water sales projected
to be 15,132 AF. The decreased water demands are primarily attributable to voluntary
residential conservation. Water sales are lower than the last drought experienced in 2008
through 2009. The FY2015-16 Budget was developed using a conservative water sales
projection of 14,750 AF.
Potable and Non-Potable Water Sales
20,000
18,000
Budget 14,750 AF
16,000
Annual Deliveries (AF)
14,000
5,480
7,019
8,095
12,000
7,416
6,825
6,296
6,293
7,663
7,905
7,204
6,576
7,928
8,174
10,000
8,000
6,000
11,998
10,124
4,000
8,461
8,590
8,883
2,000
0
Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Projection Budget 2016
2015
Fiscal Year
Potable
Non-Potable Water
Figure 2 – Potable and Non-Potable Sales
From 2010 through 2011, the District’s service area received two consecutive years of aboveaverage rainfall, which was a much-needed relief from the drought California endured from 2007
through 2009. Conservation outreach and education efforts throughout Southern California,
including Camrosa, have become increasingly effective over the last couple of decades. While
this is positive from a water stewardship perspective, it requires that water suppliers adjust their
projected water sales, which the District has done, as described in the preceding paragraph.
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District Budget
FY 2015-16
In FY2014-15, the area again experienced drought-like conditions. Water demands correlate
well to rainfall patterns, because most of the water used is applied to outdoor irrigation needs.
The rainfall through May 27th was only 9.10 inches, which lags behind the ten-year average
rainfall for the District of 10.18 inches a year. By comparison, in FY2013-14, the area received
4.26 inches of rain.
Average Rainfall Fiscal Years 2006‐2015
25
20
Inches
15
10
5
0
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Fiscal Year
Annual Rainfall
10-Year Average Rainfall (10.18)
Figure 3 – Average Rainfall
Southern California rainfall is not the only precipitation to underperform of late. Snowpack,
particularly in the Sierra Nevadas, usually accounts for about a third of the state’s water supply.
Snowpack in California’s mountains, in particular the Sierra Nevadas has more bare ground
than snow after this abnormally warm winter, we’re facing what could be a long, dry summer
indeed. DWR’s Final Snow Survey of 2015 reports that the water content of California snowpack
is only 5 percent of normal. DWR’s Final Snow Survey of 2014 reported the water content of 18
percent of normal.
In addition to the light snowpack and extended periods of little rainfall, pumping restrictions to
protect sensitive species in the Delta ecosystem (smelt, salmon, etc.) are another reason for the
low water-delivery estimate.
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District Budget
FY 2015-16
Increasing Water Costs
Imported water is the single largest expense of the District, and the expectation that wholesale
rates will continue to escalate provides another incentive to increase self-reliance. In April
2014, MWD Board of Directors adopted a two-year rate increase for 2015 and 2016. In 2015,
the Tier 1 wholesale rates increased by 3.71 percent and Tier 2 rates by 2.23 percent. In 2016,
the Tier 1 wholesale rates will increase by 2 percent and Tier 2 rates by 2 percent. In addition
to MWD’s rate increases, CMWD increased its Capital Construction Surcharge, Readiness-toServe Charge and Capacity Reservation Charge, for a combined wholesale rate increase to the
District of approximately 3.15 percent in 2015 and 3.9 percent in 2016.
The following graph is the projected cost of imported water.
Projected Cost of Imported Water
$2,000
$1,800
$362
$1,600
$355
$348
$341
$1,400
$331
$322
$313
Per Acre Foot
$1,200
$315
$315
$1,000
CMWD
MWD
$800
$600
$942
$1,017
$1,098
$1,164
$1,222
2019
2020
$1,283
$1,347
$1,414
$1,485
$400
$200
$0
2016
2017
2018
2021
2022
2023
Calendar Year
Figure 4 – Projected Cost of Imported Water
5
2024
District Budget
FY 2015-16
The blended cost of imported water and local groundwater is the single most important factor in
the District’s operating costs, as depicted in the graph below.
Cost/AF Delivered by Major Cost Center (Potable & Non‐Potable)
$700
$600
$500
Cost/Acre Foot
08-09
09-10
$400
10-11
11-12
12-13
13-14
$300
14-15
15-16
$200
$100
$Water Purchases
Potable & Non-Potable
Salaries & Benefits
Supplies and Services
Power and Utilites
Fixed Assets
Figure 5 – Cost per Acre-Foot Delivered by Major Cost Center (Potable & Non-Potable)
On April 24, 2013, the Board of Directors adopted a five-year rate schedule that included
increases in the commodity and meter service charges for both water and wastewater services
to offset the increasing cost of imported water and increasing operational costs.
The 2012 Water and Wastewater Rate Study indicated significant increases to non-potable
rates. To mitigate the impact of these increases, the District is stepping the rate up over five
years, borrowing from the potable enterprise and the rate stabilization fund to support ongoing
operational expenditures, which the non-potable enterprise will repay over a five-year period
beginning in FY2016-17. As a result, some major capital projects have been deferred beyond
the five-year stabilization period. Exceptions may be made if a proposed project is deemed
appropriate and feasible, and is approved by the Board.
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District Budget
FY 2015-16
Even with the July 2015 increases, the District’s rates will continue to be among the lowest in
Ventura County. The following graph is a comparison of local water utilities’ monthly water bills
for a single-family usage of 18 hundred cubic feet (HCF) and a ¾-inch meter service charge.
Comparison 18 HCF - 3/4 Inch Meter
$120.00
$106.02
$97.90
$100.00
Monthly Water Bill
$81.09
$80.00
$64.62
$63.62
$64.75
$82.91
$67.56
$60.00
$40.00
$20.00
$-
3/4 Inch Meter
Commodity Chg - 18 HCF
Figure 6 – Water Rate Comparison
The following graph is a comparison of local sanitation utilities’ monthly wastewater bills.
Sewer Rate Comparison
$100.00
$89.60
$90.00
$80.00
Monthly Sewer Bill
$70.00
$55.86
$60.00
$47.19
$50.00
$40.00
$47.73
$41.80
$30.70
$28.20
$28.58
$30.00
$20.00
$10.00
$0.00
Figure 7 – Sewer Rate Comparison
7
$90.37
District Budget
FY 2015-16
Ongoing Capital Projects
Ongoing maintenance and replacement projects will continue, and any projects already begun
will be completed. Three such infrastructure replacement projects will constitute a large portion
of the District’s focus this fiscal year: replacement of 1 ½ poly services on San Rafael Road,
Meter Station #10 rehabilitation, and Pump Station #1 rehabilitation.
On the wastewater side, the District continues to evaluate alternatives to re-rate the Camrosa
Water Reclamation Facility (CWRF) from 1.5 to 2.25 MGD.
Capital outlays for smaller maintenance and efficiency projects include the following:



Automated Meter Reading retrofits
Meter replacement
PLC and radio upgrades
With a water reliability challenge existing throughout the state, it is vital that Camrosa Water
District continue to move toward self-reliance by developing affordable water supplies to meet
the demands of all its customers varied needs. Key to this effort is a well-structured budget. I
am confident that the District’s FY2015-16 budget document provides a detailed and
comprehensive overview of the challenges facing the District and our capability to meet them
and create new opportunities.
Respectively submitted,
Tony L. Stafford
General Manager
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District Budget
FY 2015-16
Mission Statement & Vision Statement
In October 2008, the Board of Directors completed a long-range Strategic Plan. The Board
reevaluated the core business services the District provides to its customers and established
the following objectives as the primary strategy to fulfill the District’s mission:







Develop independence from imported water deliveries
Strengthen the District’s financial position
Fully develop staff potential
Improve systems operations and maintenance
Educate customers
Protect water supplies
Exceed all regulatory standards
A revised Mission Statement was also established as part of the Strategic Plan. The Mission
Statement reflects the District’s responsibility to meet current and future needs of the
community, describes the primary attributes of products and services it will deliver, and provides
an awareness of the trust that exists between the District as a public entity and the public at
large. The following has become the foundation of the District’s practice:
Our Mission
“The Mission of Camrosa Water District is to meet the current and future needs of the
community for water and sanitary services. Our products and services will be reliable,
affordable, responsive and of high quality. At the same time, the District will prudently manage
and maintain the District's assets, honor the public’s trust, and maintain public awareness and
confidence in the District’s activities.”
Our Vision
“Camrosa is a dynamic, resource-independent public entity that provides highly efficient and
responsive service to its water and wastewater customers. The Board is prudent in the
management of public resources and innovative in using modern tools to maintain system
reliability and financial strength. The District is a lean organization, led by a cohesive Board and
staffed by an honest, enthusiastic, highly competent and focused team, who find their work
challenging and enjoyable and who have earned the trust of their well-informed customers.”
Profile of the District
District Services and Management
The Camrosa Water District, located over 31 square miles in the County of Ventura, California,
is an independent special district that operates under the authority of Division 12 of the
California Water Code. The District was originally formed under the law in 1962 as the
Camarillo Water District for the purpose of supplying potable water. The District has changed
its name twice, first to the Camrosa County Water District in 1965, and then to its present name
in 1987. Subsequently, the District expanded its operations to include wastewater collection
and treatment to a portion of its service area.
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District Budget
FY 2015-16
Currently, the District provides three classes of water (potable, non-potable, and recycled) to a
population of more than 35,500 people through approximately 10,914 meters, which includes
three master metered communities. The majority of these connections are municipal and
industrial, and the remainders (90 as of June 2014) are agricultural.
Potable water is a blend of imported State Water Project (SWP) water from the SacramentoSan Joaquin Delta and local groundwater; non-potable surface water is a combination of
diverted surface water and local groundwater; and recycled water is tertiary-treated product
from the Camrosa Water Reclamation Facility (CWRF). Wastewater service is limited to 8,786
connections in a portion of the City of Camarillo and a sliver of the City of Thousand Oaks; the
remainder of the District is either served by the Camarillo Sanitary District or on septic systems.
Figure 8 – District Map Boundaries
10
District Budget
FY 2015-16
The following graph sets forth the District’s various water customer classes. Residential and
Agricultural customers account for approximately 77 percent of the District’s projected water
service revenue for the fiscal year ending June 30, 2015.
Public, 419 AF, 3%
Landscape, 2448 AF,
16%
Agriculture, 5952 AF,
39%
Residential, 5715 AF,
38%
Commercial & Industrial,
598 AF, 4%
Figure 9 – FY2014-15 Percent of Water Revenues by Customer Class
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District Budget
FY 2015-16
Board of Directors
The District is governed by a five-member Board of Directors, elected at large from within the
District’s service area. The District’s Board of Directors meets on the second and fourth
Thursday of each month. Meetings are publicly noticed and residents are encouraged to attend.
Director
Title
Division
Expiration of Term
Occupation
Eugene F. West
President
Division 4
November 2016
Attorney
Terry L. Foreman
Vice-President
Division 5
November 2018
Geologist/Hydrogeologist
Al E. Fox
Director
Division 1
November 2018
Realtor
Jeffrey C. Brown
Director
Division 2
November 2018
Investment Consultant
Timothy H. Hoag
Director
Division 3
November 2016
Pharmacist/Teacher
General Manager
Daily operation of the District falls under the responsibility of the General Manager, Tony
Stafford. The General Manager administers the day-to-day operations of the District in
accordance with policies and procedures established by the Board of Directors. As General
Manager, Mr. Stafford is responsible for the general oversight of the production and distribution
of potable and non-potable water, as well as wastewater collection, treatment and water
recycling at the District’s Water Reclamation Facility.
The District employs a full-time staff of 22 employees. An organizational chart is included on
the following page. The FY2015-16 budget does not include any new positions or position
upgrades.
The District is a member of the California Public Employees’ Retirement System (CalPERS).
Beginning with FY2015-16, CalPERS will collect employer contributions toward the District’s
unfunded liability and side fund as dollar amounts instead of the prior method of a contribution
rate. The District will be invoiced in the amount of $153,673 at the beginning of the fiscal year
for the unfunded liability and side fund and the District’s employer/employee contribution rate of
15.003 percent will be collected as a percentage of payroll. The employer contribution rate for
any new employees hired post-January 1, 2013 is kept at 6.237 percent. The District does not
make the employee contributions of 6.25 percent on behalf of new employees hired postJanuary 1, 2013. Previously, the FY2014-15 employer contribution rate was 14.507 percent.
The District provides a range of medical insurance plans and dental and vision insurance
through ACWA-JPIA. Recent increases in medical insurance costs have been relatively
modest. The FY2015-16 budget assumes an increase of 6 percent effective January 1, 2016
for medical and increase of 2 percent for dental and 2 percent increase for vision insurance.
12
Vacant (2) 13
Accounting Technician
Communication Specialist Financial Analyst/
Budget Manager
Business Services Manager
Laboratory Technician
Water Quality Manager
Customer Service Technician
System Operator I‐II (3 FTE)
Maintenance Operator Instrumentation Technician
Supt. of Operations
Customer Accounts Supervisor
General Manager
Technical Services Manager/Sr Inspector
GIS/Engineering Technician
Planning & Data Systems Manager
District Planner
Project Engineer
District Budget
FY 2015-16
District Budget
FY 2015-16
Financial Policies
Reserve Policy
The District’s Reserve Policy, (Appendix #4), the most recent version of which was adopted by
Resolution of the Board on May 30, 2012, is intended to assure adequate reserves for ongoing
needs while minimizing the need for new debt. The reserve levels established in the policy also
help provide rate stabilization and ensure adequate fund levels to meet aging infrastructure
replacements, unanticipated emergencies, and future enlargement of the District’s customer
base. The Board receives reports of the reserve levels during the budget preparation process
to ensure continued conformance with long-term Board strategy. The District currently has
approximately $11.5 million invested in the State’s Local Agency Investment Fund (LAIF).
Basis of Budgeting & Accounting
The District maintains its accounts on an accrual basis.
earned, and expenses are recognized when incurred.
Revenues are recognized when
The District is operated and reported as a single enterprise fund, which is an accounting entity
that finances and accounts for the acquisition, operation, and maintenance of governmental
facilities and services that are entirely or predominately self-supporting through user charges.
Budgetary Control
The District views the budget as an essential tool for proper financial management. This budget
is developed with input from the various program managers of the organization and is adopted
prior to the start of each fiscal year. The Board of Directors must approve all supplemental
appropriations to the budget and transfers between major funds. The level of budgetary control
(i.e., the level at which expenditures cannot exceed the appropriated amount) is at the Fund
level. The Board monitors the budget through Quarterly Financial Reports, Quarterly Investment
Reports, and Year-End Budget Reports.
Budget Process
The budget planning and preparation process is an important District activity and provides an
opportunity for the Board of Directors, Management and Staff to reassess goals and objectives
for the upcoming and future years.
During the budget process, Management and Staff update current objectives and develop new
ones for the upcoming fiscal year, all of which is discussed with the Board of Directors. The
process is used to develop the draft budget that is presented to the Board of Directors for initial
review. The Board reviews the draft budget and makes changes it deems appropriate. The
budget is posted on the District’s website.
14
District Budget
The following is the budget calendar for the development of the FY2015-16 budget.
Budget Calendar
03/26/2015
Present Program Accomplishments FY14-15
Present Program Goals for FY15-16
04/09/2015
FY14-15 Capital Projects Review
Draft Revenue Budget
1st Draft Expense Budget
Review of FY15-16 Capital Projects Proposal
Fixed Asset Proposal
04/23/2015
Present End-of-Year Budget Projections FY14-15
3rd Quarter Operating Results
Projected FY14-15 Reserve Balances
Projected FY15-16 Reserve Balances
5/14/2015
Revised Capital Projects Proposal
Revised Fixed Assets Proposals
Draft FY15-16 Budget
5/28/2015
Revised Draft FY 5-16 Budget
Adopt Pay-for-Performance Plan
6/25/2015
Adoption of FY15-16 Budget
15
FY 2015-16
District Budget
FY 2015-16
Budget Summary
Actuals
FY 2013-14
Budget
FY 2014-15
Year-End
Projections
FY 2014-15
Budget
FY 2015-16
Revenues
Water Sales:
Potable
Recycle/Non-Potable
Water Sales to PV
Meter Service Charge
Sewer Service Charge
Special Services
Pump Zone/Miscellaneous
10,195,083
3,290,361
16,372
2,146,078
3,121,845
53,531
131,846
10,075,900
3,003,500
477,400
2,316,800
3,183,504
52,568
43,700
9,763,706
3,266,670
399,357
2,280,000
3,187,669
47,181
105,812
10,599,800
3,390,400
399,357
2,382,200
3,214,900
50,776
43,700
$ 18,955,116
$ 19,153,372
$ 19,050,395
$ 20,081,133
7,953,479
766,002
289,174
1,318,301
7,296,714
804,965
531,262
217,500
1,215,428
7,311,567
814,482
852,793
52,012
1,448,191
7,620,539
910,277
587,134
212,396
1,251,891
$ 10,326,956
$ 10,065,869
$ 10,479,045
$ 10,582,237
1,735,557
50,536
64,879
768,913
1,948,221
56,926
76,960
820,456
1,732,691
63,805
76,672
806,594
2,013,286
65,472
93,000
914,417
$ 2,619,885
$ 2,902,563
$ 2,679,762
$ 3,086,175
Outside Contracts
717,269
1,277,020
1,053,920
1,360,992
Professional Services
107,737
225,860
263,910
347,108
825,006
$ 1,502,880
$ 1,317,830
$ 1,708,100
75,416
47,157
270,161
9,222
263,109
198,062
39,317
32,822
15,089
12,595
41,403
3,466
57,264
74,346
275
85,000
48,010
190,000
15,350
545,750
465,500
65,000
37,170
23,200
33,650
46,000
4,500
90,408
93,500
-
80,500
46,090
517,274
11,551
364,000
407,189
69,000
34,627
14,000
16,000
49,000
4,500
85,950
70,431
-
88,500
48,110
174,000
19,350
548,350
537,500
55,000
37,850
23,700
35,600
59,000
4,500
98,975
90,700
-
$ 1,139,704
$ 1,743,038
$ 1,770,112
$ 1,821,135
14,911,551
16,214,350
16,246,749
17,197,647
$ 4,043,565
$ 2,939,022
$ 2,803,646
$ 2,883,486
755,000
1,109,500
550,000
753,901
1,114,500
1,475,000
753,901
1,114,500
1,475,000
755,001
1,115,000
1,550,000
86,290
509,067
79,069
502,000
79,380
534,172
76,765
517,000
Total Operating Revenues
Operating Expenses
Water Purchases-CMWD
CMWD Fixed Charge
CCP
SMP CMWD
Production Power
Total Production
Regular Salaries
Overtime/Standby
Part Time
Benefits
Total Salaries
Total Outside Cont/Profess Svc
Utilities
Communications
Pipeline Repairs
Sm. Tools & Equipment
Materials & Supplies
Repair Parts & Equip. Maint.
Legal Services
Dues & Subscriptions
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Total Supplies and Services
Total Expenses
Net Operating Revenues
Less: Non Operating Expenses
Debt Service 2011A
Debt Service 2012
Capital Replacement Contribution
Add: Non Operating Revenues
Interest Revenues
Taxes
Net Operating Results
$
$ 2,224,422
16
$
176,690
$
73,797
$
57,250
District Budget
FY 2015-16
Water Program
Water
Program
Actuals
FY 2013-14
Water
Program
Budget
FY 2014-15
Year-End
Projections
FY 2014-15
Water
Program
Budget
FY 2015-16
Revenues
Water Sales:
Potable
Recycle/Non-Potable
Water Sales to PV
Special Services
10,075,900
9,763,706
10,599,800
3,290,361
3,003,500
3,266,670
3,390,400
16,372
477,400
399,357
399,357
2,146,078
2,316,800
2,280,000
2,382,200
34,795
34,169
30,668
33,004
107,255
43,700
103,973
43,700
$ 15,789,944
$ 15,951,469
$ 15,844,374
$ 16,848,461
10,195,083
Operating Expenses
7,953,479
7,296,714
7,311,567
7,620,539
CMWD Fixed Charge
766,002
804,965
814,482
910,277
CCP
289,174
531,262
852,793
587,134
200,500
52,012
196,396
1,318,301
1,215,428
1,448,191
1,251,891
$ 10,326,956
$ 10,048,869
$ 10,479,045
$ 10,566,237
1,128,112
1,266,344
1,126,249
1,308,636
Overtime/Standby
32,848
37,002
41,473
42,557
Part Time
42,171
50,024
49,837
60,450
499,794
533,296
524,286
594,370
$ 1,702,925
$ 1,886,666
$ 1,741,845
$ 2,006,013
275,578
709,558
539,848
721,929
66,067
134,609
58,000
SMP CMWD
-
Production Power
Total Production
Regular Salaries
Benefits
Total Salaries
Outside Contracts
Total Outside Cont/Profess Svc
$
341,645
$
844,167
$
597,848
227,570
$
949,499
Utilities
54,508
60,725
57,225
Communications
30,652
31,206
29,958
31,271
Pipeline Repairs
266,669
178,000
517,274
162,000
63,350
6,251
9,252
7,433
13,602
154,297
424,192
267,105
430,927
142,055
380,175
330,923
453,675
Legal Services
25,556
42,250
44,850
35,750
22,375
25,210
23,562
25,723
9,808
15,080
9,100
15,405
Safety & Training
10,077
25,373
10,400
26,640
Board Expense
26,912
29,900
31,850
38,350
2,253
2,925
2,925
2,925
Fees & Charges
34,653
60,146
57,117
66,660
Insurance
48,325
60,775
45,715
58,955
Confer. & Travel
Bad Debt
Misc.
178
-
-
834,569
$ 1,345,209
$ 1,435,437
$ 1,425,233
13,206,095
14,124,911
14,254,175
14,946,982
$ 2,583,849
$ 1,826,558
$ 1,590,199
$ 1,901,479
Debt Service 2011A
548,600
548,076
548,076
549,826
Debt Service 2012
672,500
676,900
676,900
678,000
150,000
1,000,000
900,000
1,200,000
Total Expenses
$
-
Interest Revenues
Taxes
63,562
56,172
56,373
53,347
509,067
502,000
534,172
517,000
$ 1,785,378
17
$
159,754
$
55,768
$
44,000
District Budget
FY 2015-16
Potable Water Program
Potable Water
Potable Water Potable Water
Year-End
Program
Program
Program
Projections
Actuals
Budget
Budget
FY 2014-15
FY 2013-14
FY 2014-15
FY 2015-16
Revenues
Water Sales:
Potable
10,195,083
10,075,900
9,763,706
10,599,800
1,985,512
2,148,300
2,106,470
2,205,700
Special Services
33,751
33,144
29,748
32,014
62,062
26,800
60,100
26,800
$ 12,276,408
$ 12,284,144
$ 11,960,024
$ 12,864,314
7,078,596
6,570,583
6,507,295
6,869,482
766,002
804,965
814,482
910,277
200,500
52,012
196,396
428,410
485,875
8,004,458
$ 7,859,664
Operating Expenses
CMWD Fixed Charge
SMP CMWD
-
Production Power
Total Production
407,877
$
Regular Salaries
8,252,475
$
441,263
$
8,417,418
733,273
823,123
732,062
850,613
Overtime/Standby
21,351
24,051
26,958
27,662
Part Time
27,411
32,516
32,394
39,292
324,866
346,643
340,786
386,341
1,226,333
$ 1,132,200
143,575
500,810
318,081
38,278
75,884
34,960
Benefits
Total Salaries
$
Outside Contracts
Total Outside Cont/Profess SVC
$
1,106,901
181,853
$
$
576,694
$
353,041
$
1,303,908
507,915
110,896
$
618,811
Utilities
47,602
52,457
48,957
Communications
15,939
16,227
15,578
16,261
Pipeline Repairs
221,136
144,000
223,491
128,000
54,302
4,323
6,691
5,745
11,353
91,848
346,772
194,239
358,770
49,286
105,131
97,040
130,511
Legal Services
13,289
21,970
23,322
18,590
13,062
14,549
13,715
14,912
Confer. & Travel
5,100
7,842
4,732
8,011
Safety & Training
7,842
17,994
5,408
18,653
13,994
15,548
16,562
19,942
1,172
1,521
1,521
1,521
Fees & Charges
23,071
46,216
44,461
52,339
Insurance
25,129
31,603
23,772
30,657
-
-
Board Expense
Bad Debt
Misc.
93
$
Total Expenses
532,886
$
10,074,115
$
2,202,293
$
828,521
$
718,543
10,636,006
10,063,448
1,648,138
$ 1,896,576
-
$
863,822
11,203,959
$
1,660,355
Debt Service 2011A
515,684
515,191
515,191
516,836
150,000
1,000,000
900,000
1,200,000
Interest Revenues
Taxes
$
57,818
50,622
50,787
47,629
305,440
301,200
320,503
310,200
1,899,867
18
$
484,769
$
852,675
$
301,348
District Budget
FY 2015-16
Non-Potable Water Program
Non-Potable
Non-Potable Non-Potable
Water
Year-End
Water
Water
Program
Program Projections
Program
Budget
FY 2014-15
Budget
Actuals
FY 2015-16
FY 2014-15
FY 2013-14
Revenues
Water Sales:
Recycle/Non-Potable
Water Sales to PV
Special Services
3,003,500
3,266,670
16,372
477,400
399,357
3,390,400
399,357
160,566
168,500
173,530
176,500
1,044
1,025
920
990
45,193
16,900
43,873
16,900
$ 3,513,536
$ 3,667,325
$ 3,884,350
$ 3,984,147
3,290,361
Operating Expenses
CCP
Production Power
Total Production
874,883
726,131
804,272
751,057
289,174
531,262
852,793
587,134
910,424
787,018
962,316
810,628
$ 2,074,481
$ 2,044,411
$ 2,619,381
$ 2,148,819
458,023
394,839
443,220
394,187
Overtime/Standby
Regular Salaries
11,497
12,951
14,515
14,895
Part Time
14,760
17,508
17,443
21,158
Benefits
Total Salaries
174,928
$
Outside Contracts
$
Utilities
596,024
186,654
$
660,333
183,500
$
609,645
132,003
208,748
221,767
27,789
58,725
23,040
159,792
$
267,473
$
244,807
208,029
$
702,105
214,014
116,674
$
330,688
6,906
8,268
8,268
9,048
Communications
14,713
14,979
14,380
15,010
Pipeline Repairs
45,533
34,000
293,783
34,000
1,928
2,561
1,688
2,249
62,449
77,420
72,866
72,157
92,769
275,044
233,883
323,164
Legal Services
12,267
20,280
21,528
17,160
9,313
10,661
9,847
10,811
Confer. & Travel
4,708
7,238
4,368
7,394
Safety & Training
2,235
7,379
4,992
7,987
12,918
14,352
15,288
18,408
1,081
1,404
1,404
1,404
Fees & Charges
11,582
13,930
12,656
14,321
Insurance
23,196
29,172
21,943
28,298
Board Expense
Bad Debt
Misc.
85
$
Total Expenses
301,683
-
$
3,131,980
$
Debt Service 2011A
Debt Service 2012
381,556
$
516,688
-
$
716,894
-
$
561,411
3,488,905
4,190,727
3,743,023
178,420
$ (306,377) $
241,124
32,916
32,885
32,885
32,990
672,500
676,900
676,900
678,000
Interest Revenues
Taxes
$
5,744
5,550
5,586
5,718
203,627
200,800
213,669
206,800
(114,489) $
19
(325,015) $ (796,907) $
(257,348)
District Budget
FY 2015-16
Wastewater Program
Wastewater
Wastewater Wastewater
Year-End
Program
Program
Program
Projections
Budget
Budget
Actuals
FY 2014-15
FY 2015-16
FY 2013-14 FY 2014-15
Revenues
3,121,845
3,183,504
3,187,669
3,214,900
Special Services
18,736
18,399
16,513
17,772
24,591
$ 3,165,172
-
1,839
-
$ 3,201,903
$ 3,206,021
$ 3,232,672
17,000
0
16,000
Operating Expenses
SMP CMWD
Total Production
-
$
Regular Salaries
-
$
607,445
17,000
$
681,877
-
$
606,442
16,000
704,650
Overtime/Standby
17,688
19,924
22,332
22,915
Part Time
22,708
26,936
26,835
32,550
269,119
287,160
282,308
320,047
916,960
$ 1,015,897
937,917
$ 1,080,162
441,691
567,462
514,072
639,063
41,670
91,251
205,910
119,538
Benefits
Total Salaries
$
Outside Contracts
$
483,361
$
658,713
$
$
719,982
$
758,601
Utilities
20,908
24,275
23,275
25,150
Communications
16,505
16,804
16,132
16,839
Pipeline Repairs
3,492
12,000
2,971
6,098
4,118
5,748
108,812
121,558
96,895
117,423
-
12,000
56,007
85,325
76,266
83,825
Legal Services
13,761
22,750
24,150
19,250
10,447
11,960
11,065
12,127
Confer. & Travel
5,281
8,120
4,900
8,295
Safety & Training
2,518
8,277
5,600
8,960
14,491
16,100
17,150
20,650
Board Expense
1,213
1,575
1,575
1,575
Fees & Charges
Bad Debt
22,611
30,262
28,833
32,315
Insurance
26,021
32,725
24,716
31,745
Misc.
97
$
Total Expenses
305,135
-
$
397,829
-
$
334,675
1,705,456
2,089,439
1,992,574
$ 1,459,716
$ 1,112,464
$ 1,213,447
-
$
395,902
2,250,665
$
982,007
Debt Service 2011A
206,400
205,825
205,825
205,175
Debt Service 2012
437,000
437,600
437,600
437,000
400,000
475,000
575,000
350,000
22,728
22,897
23,007
23,418
Interest Revenues
$
439,044
20
$
16,936
$
18,029
$
13,250
District Budget
FY 2015-16
Revenues
Camrosa's revenues are received from 6 major sources. Water Sales represent approximately
69 percent of the total revenues, Water Meter Service Charges are typically 12 percent of
revenues, Sewer Service Charges are about 16 percent, Taxes 2 percent, and a small amount
from Interest and a combination of Special Service fees (new account starts, plan check fees,
and reconnection fees), and Pump Zone surcharges.
FY2014-15
Total operating and non-operating revenues for FY2014-15 are projected to be $19,663,947 or
approximately $70,494 above budget. Total water sales of approximately 15,132 AF exceeded
the budgeted sales projection of 14,750 AF resulting in the additional revenue.
FY2015-16
Water Sales The District treats water as a commodity, generating revenue by measuring
consumption at the customer’s meter, at various rates based on customer class. Water sales
represent 69 percent of the total revenue. Water sales are greatly dependent on weather
patterns, particularly rain events.
The District uses a conservative projection for water sales volume for FY2015-16 of 14,750 AF,
of which 8,174 AF is potable and 6,576 AF non-potable/recycled water. The water sales include
the adopted rates of both the commodity and fixed meter service charge effective July 1, 2015.
FY2015-16 water sales revenues are projected to be $14,389,557. Effective July 2015, the
District will implement a commodity and meter service charge rate increase of approximately 5
percent, the third of five rate increases as adopted at the Proposition 218 public rate hearing
held on April 24, 2013. The District’s Schedule of Water and Wastewater Rates is located in
Appendix #2.
Surplus non-potable water is sold to Pleasant Valley County Water District (PVCWD) and there
are separate line items in the District’s budget to capture both the expense and revenue from
this water. The budget projections are a twelve-month running average of water deliveries to
PVCWD.
Meter Service Charges are monthly customer fees based on the size of the meter installed.
Meter Service Charges account for 12 percent of total revenue and are projected based on an
anticipated zero percent growth in our customer base for FY2015-16. Revenue for FY2014-15
is expected to be approximately $36,800 below budget primarily attributable to customer
vacancies. FY2015-16 meter service charge is expected to be $2,382,200 based upon the
average number of service connections and the effective meter service charge. The District’s
Schedule of Water and Wastewater Rates is located in Appendix #2.
21
District Budget
FY 2015-16
Sewer Service Charge revenues for the FY2015-16 budget year are expected to be
$3,214,900, or 16 percent of total revenue. Sewer Service Charges are billed to all customers
as a flat monthly rate, currently $30.70 (effective July 1, 2015). The estimated revenue for
Sewer Service Charges is based upon the District’s number of customers at the current flat
monthly rate. The following table reflects the adopted four-year monthly sewer charge.
Monthly Sewer Charge
July 2013 July 2014 July 2015 July 2016
$29.51
$30.10
$30.70
$31.32
Interest revenue is budgeted at $76,765, or 0.4 percent of the total revenue. Interest income is
earned on the cash balance held in Local Agency Investment Fund (LAIF). Interest rates have
been relatively low for the last several years and are not expected to increase any time in the
near future. Interest revenue is based upon a projected cash balance and the projected LAIF
interest rate.
Tax revenue is projected to be $534,172 for FY2014-15 and is budgeted at $517,000 for
FY2015-16, or 2 percent of the total revenue. Tax revenue is based upon an average of three
years of historical receipts.
Capital Connection Fees are not being projected as part of the FY2015-16 budget. The District
is near build-out, and while a few small developments may begin construction within the shortterm financial forecast, their timing is uncertain and their capital contribution would be negligible
considering the size of the developments and the District’s outdated and minimal capital
connection fee. A Capital Connection Fee Study is currently underway to modernize the fee
schedule.
Special Services are various fees for turn-off/turn-on, door-hangers, new account deposits, and
other miscellaneous administrative fees. Special Services revenues are budgeted at $50,776.
Revenue from Special Services are based upon an average of three years of historical receipts.
Pump Zone/Miscellaneous revenue applies to certain areas in the District that are situated at
higher elevations and therefore require additional pumping. Revenues are estimated to be
$43,700 for FY2015-16 base on projected deliveries.
Total Revenues are expected to reach $20,674,898 in June 2016. Total revenues are
projected to be higher than FY2014-15, as a result of the commodity and meter service charge
increase effective July 2015.
22
District Budget
FY 2015-16
Comparison of Total Revenues
FY 2014-15 Projected Operating & Non-Operating Revenues - $19,663,947
Miscellaneous
0.5%
Interest
0.4% Taxes
2.7%
Spec. Svcs
0.2%
Sewer Svc Chg
16.2%
Potable Water Sales
49.7%
Meter Svc Chg
11.6%
Non-Potable Water
Sales
16.6%
Water Sales to Pleasant
Valley 2.1%
FY 2015-16 Budgeted Operating & Non-Operating Revenues - $20,674,898
Spec. Svcs
0.2%
Interest Taxes
2.5%
Miscellaneous 0.4%
0.2%
Sewer Svc Chg
15.5%
Meter Svc Chg
11.6%
Potable Water Sales
51.3%
Non-Potable Water
Sales
16.4%
Water Sales to Pleasant
Valley
1.9%
Figure 10 – Comparison of Total Revenues
23
District Budget
FY 2015-16
Expense Centers
The FY2015-16 budget presents a separation of the Water Operations between Potable
(Program 52) and Non-Potable (Program 53), following the recommendation of the 2012 Rate
Study to split the two water entities into distinct and self-supporting enterprises.
Salaries & Benefits and indirect support services are allocated to Water Operations (65%) and
Wastewater Operations (35%), with the exception of the Water Quality Program, which is
distributed 50:50 between the two programs, and the Water Conservation Program, which is
allocated 100 percent to the Water Operations. Non-operating revenues are credited to Water
and Wastewater Operations using the same 65:35 ratio, with the exception of taxes, which are
allocated 100 percent to Water Operations. Tax revenue distribution follows a cost-of-service
methodology; all District customers receive potable water, and the tax rate is the same across
the District, regardless of whether customers receive wastewater service from Camrosa or not.
Within the Water Operations, Salaries & Benefits are distributed 65 percent to the Potable
Program and 35 percent to the Non-Potable Program. All other indirect support services are
distributed 52 percent to Potable and 48 percent to Non-Potable.
Debt Service costs are allocated to Water and Wastewater Operations based on the level of
debt originally incurred in each revenue center.
24
District Budget
FY 2015-16
Comparison of Total Expenses
FY 2014-16 Projected Operating & Non-Operating Expenses - $19,590,150
Capital Replacement
Contribution
7%
Debt Service
9%
Power & Utilities
8%
Water Purchases
46%
Supplies & Services
9%
Salaries & Benefits
14%
Outside Cont/Professional
Services
7%
SMP CMWD
0%
FY 2015-16 Budgeted Operating & Non-Operating Expenses - $20,617,648
Capital Replacement
Contribution
8%
Debt Service
9%
Power& Utilities
7%
Water Purchases
44%
Supplies & Services
8%
Salaries & Benefits
15%
SMP CMWD
Outside
1%
Cont/Professional
Services
8%
Figure 11 – Comparison of Total Expenses
25
District Budget
FY 2015-16
Expense Summary By Program
The following pages summarize the District’s individual Expense Programs; a detailed
accounting is provided in Appendix #1. The Potable (Program 52) and Non-Potable (Program
53) programs both fall under the Water Operations; Wastewater Operations stands alone
(Program 57). All other programs indirectly support both the Water and Wastewater Operations.
The District’s Salaries & Benefits are budgeted in Human Resources (Program 5) and allocated
as described in Expense Centers, previously.
26
District Budget
THIS PAGE INTENTIONALLY BLANK
27
FY 2015-16
District Budget
FY 2015-16
Human Resources – Program 05
The objective of this program is twofold—to capture all human resource costs in a single
program in order to compare total costs of this resource by Fiscal Year and to capture all costs
for later allocation to the two revenue centers to simplify the accounting necessary to track labor
costs. Included in this program are all Salaries and Benefits for both full-time and part-time
personnel, temporary contract labor, and miscellaneous personnel support costs such as
uniforms, certification fees, training, and travel.
Accomplishments for 2014-2015
 Employees maintained contact hours for certification
 Provided bi-annual AB1825 Sexual Harassment for Supervisors Training
 Provided monthly safety training to all Staff
 Provided various Staff training as related to their field of work (CCWUA, CSMFO,
ACWA/JPIA, AWAVC and CUWCC)
 Provided online training in reverse osmosis theory and operations
 Continued Part-Time Student Employee Program with Cal Lutheran University, Cal State
University Channel Islands, and Ventura Community College participation
 Successfully recruited Customer Service/Meter Technician and one Electrical Technician
(to fill positions vacated by retirees during FY2014-15)
 CalPERS compensation compliance
 Celebrated two years of accident-free work
Goals for 2015-2016
 Maintain and encourage upgrade of individual certifications
 Provide training and education of Staff
 Update District’s Employee Manual
 Continue Part-Time Student Employee Program to encourage career development in the
water and wastewater industry
28
District Budget
FY 2015-16
Human Resources – Program 05
Program 5
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Salaries & Benefits:
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Contracts & Professional Services:
Outside Contracts
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
1,948,221
50,316
76,960
6,610
655,456
165,000
8,374
0
$
1,732,691
76,672
59,265
4,541
659,144
147,449
0
0
0
0
16
0
0
2,495
1,300
7,079
0
0
0
0
0
$
Total
14,300
0
8,374 $
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Subtotal
Grand Total
0
0
0
0
0
2,013,286
60,432
93,000
5,040
726,512
187,905
$ 2,619,885 $ 2,902,563 $ 2,679,762 $ 3,086,175
Subtotal
Fixed Asset Replacements:
New Fixed Assets:
Proposed
15-16
0
0
0
0
0
1,735,557
64,879
45,228
5,308
646,810
122,103
50220
50230
Services & Supplies:
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
4th Qtr
Projected
Budget
14-15
14,500
0
14,300 $
0
0
0
0
0
0
0
4,070
6,800
23,500
0
0
0
0
0
10,890 $
16,800
0
14,500 $
0
0
0
0
0
0
0
2,500
2,000
16,000
0
0
0
0
0
34,370 $
16,800
0
0
0
0
0
0
0
3,200
7,400
25,600
0
0
0
0
0
20,500 $
36,200
$ 2,639,149 $ 2,951,233 $ 2,714,762 $ 3,139,175
50600
0
0
0
0
50600
0
0
0
0
$ 2,639,149
$ 2,951,233
$ 2,714,762
$ 3,139,175
29
District Budget
FY 2015-16
General Administration – Program 10
The General Administration Program provides funds for expenses related to the general
management of the District including insurance costs, annual fees and charges and other
general expenses of the District. The program also contains funds for all Director-related
expenses including meeting fees, membership dues, conference and travel, and legal services.
 Continued public outreach program to communicate commitment to developing local
water self-reliance

Production of one Camrosa Water Independent newsletter

AWAVC Water Symposium Exhibitor

Speaker Bureau Presentations
 Obtained WCVC Prop. 84 Drought grant funding for PV Well
 DWR AB 1420 self-certification of CUWCC BMPs for eligibly of grant funding
 Successfully negotiated Pleasant Valley Recreation and Park District lease agreement
for PV Well
 Completed Pleasant Valley Basin Well-Siting Study
 Formation of Groundwater Sustainability Agency for Santa Rosa Basin
 Completed Preliminary Study for Recharge of Santa Rosa Basin
 Adopted Ordinance 11 Water Rights and Water Production Facilities
 Successfully promoted the realignment of the SMP through Santa Rosa Valley
 Completed Connection Fee Study
 Received CSMFO Operational Budgeting Excellence Award
 Procurement of new financial system
Goals for 2015-2016
 Continue Public Outreach Program
 Continue evaluating desalination opportunities
 Pursue grant funding
 Pursue additional local water supplies
 Develop basin management policies
 Salt and Nutrient Management Plan
 Develop “new water” opportunities
 Implement of new Financial System
30
District Budget
FY 2015-16
General Administration – Program 10
Program 10
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
1,857
56,027
$
4th Qtr
Projected
1,250
134,374
57,884 $
0
0
0
376
22,851
0
39,316
27,236
13,789
50
41,403
3,466
25,148
74,346
275
1,250
40,000
135,624 $
0
0
0
500
20,150
0
65,000
29,600
16,400
150
46,000
4,500
33,833
93,500
0
1,700
227,800
41,250 $
0
0
0
0
20,150
0
69,000
29,000
12,000
0
49,000
4,500
30,000
70,000
0
229,500
0
0
0
1,000
21,050
0
55,000
30,950
16,300
0
59,000
4,500
29,700
90,700
0
Subtotal
$
248,256 $
309,633 $
283,650 $
308,200
Total
$
306,140 $
445,257 $
324,900 $
537,700
New Fixed Assets:
Grand Total
50600
0
0
0
0
50600
0
1,700
1,700
0
$
306,140
31
$
446,957
$
326,600
$
537,700
District Budget
FY 2015-16
Information Services – Program 11
The purpose of Information Services Program is to manage and improve communication. This
involves improving communication with our customers, other agencies and internally among
Staff. The program tracks the cost of developing, maintaining, and delivering the information
necessary to manage the District effectively. The program includes costs for developing and
maintaining the computer network, remote-access communications capability, information
databases, and the Intranet and Internet Services. The cost of developing, maintaining, and
reporting accounting information is also budgeted in this program. The costs for all phone
communication, database updates for GIS data and Photometric information, and subscriptions
to data services such as GIS Updates from the County and Underground Service Alerts have
been included in the information services program. These costs were once distributed among
other programs but will now be allocated as overhead to the two revenue centers.
 Completed redundant virtualized host environment
 Completed migration and virtualization of e-mail, domain controller, AMR, and Map
Library services
 Completed upgrade of Four-Year Workstation Refresh Policy
 Completed security camera installations at Reservoir 1B, Diversion, and main office
 Completed upgrade of GIS server application software from v9.3 to v10.2
 Initiated development of Sedaru cloud-based potable water model system
 Completed procurement of Verizon Jetpacks for O&M remote access
Goals for 2015-2016
 Upgrade MS Exchange from v2007 to v2013
 Standardize District on latest revision of MS SQL
 Upgrade Goliath and Andre from 64GB to 128GB
 Upgrade hardware and host OS to Server 2012 on CWDMMI and CWDSQL
 Expand Camrosa East Network Backbone to Res4A
 Migration to new financial system
 Develop Sedaru non-potable water model
32
District Budget
FY 2015-16
Information Services – Program 11
Program 11
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
59,025
572
$
4th Qtr
Projected
99,770
0
59,597 $
0
47,157
0
3,405
19
3,965
0
118
0
0
0
0
0
0
0
76,770
0
99,770 $
0
48,010
0
0
500
14,000
0
500
0
0
0
0
0
0
0
108,992
0
76,770 $
0
46,090
0
0
0
14,534
0
0
0
0
0
0
0
0
0
108,992
0
48,110
0
0
500
18,000
0
500
0
0
0
0
0
0
0
Subtotal
$
54,664 $
63,010 $
60,624 $
67,110
Total
$
114,261 $
162,780 $
137,394 $
176,102
New Fixed Assets:
Grand Total
50600
18,842
0
0
22,000
50600
1,998
10,500
10,500
8,500
$
135,101
33
$
173,280
$
147,894
$
206,602
District Budget
FY 2015-16
Resource Planning and Engineering Services – Program 12
Resource Planning is responsible for monitoring, analyzing, planning, and developing the water
resources and wastewater treatment capacity to serve Camrosa’s current and future customers.
This involves researching and analyzing alternatives, developing and implementing programs,
planning and managing capital projects, and facilitating institutional relations to increase and
manage the water resources available to Camrosa’s customers. Resource Planning also
manages Camrosa’s environmental review process and related environmental permitting.
Engineering Services manages capital projects and assists in the evaluation, planning, and
execution of projects to improve the efficiency of the water and wastewater systems.
Engineering Services also provides oversight for new developments by calculating fees and
charges, checking plans for compliance with District standards, providing construction
inspection for development and District projects, managing maps and records of completed
projects, and providing underground facilities location for new construction or repairs by other
utilities.
 Completed design of Penny Well
 Completed construction of new Meter Station #7 interconnection and pipeline
 Completed Pleasant Valley Basin Well-Siting Study
 Completed design and commenced construction of PV Well
 Completed preliminary study for recharge of Santa Rosa Basin
 Completed Santa Rosa Road sewer extension design
 Initiated potable water model
 Completed water modifications/Santa Rosa Road widening
 Completed Camrosa office sewer service tie-in
Goals for 2015-2016
 Complete construction of Penny Well
 Complete construction of CWRF recycled pipeline & SMP connection
 Complete construction of PV Well #2
 Complete design of new Pleasant Valley Basin well
 Complete non-potable water model
 Complete design of Zone 1 to Zone 2 pump station
 Complete design and construction of Zone 2 to Zone 3 pump station
 Complete design and initiate construction of CamSan Recycled Water Interconnection
34
District Budget
FY 2015-16
Resource Planning and Engineering Services – Program 12
Program 12
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
2,000
45,000
31,407 $
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
1,118
30,289
$
4th Qtr
Projected
0
0
0
95
744
0
0
0
0
0
0
0
500
0
0
1,400
30,000
47,000 $
0
0
0
850
4,250
0
0
0
0
0
0
0
1,200
0
0
2,000
45,000
31,400 $
0
0
0
50
2,550
0
0
0
0
0
0
0
950
0
0
47,000
0
0
0
850
4,250
0
0
0
0
0
0
0
1,200
0
0
Subtotal
$
1,339 $
6,300 $
3,550 $
6,300
Total
$
32,746 $
53,300 $
34,950 $
53,300
New Fixed Assets:
Grand Total
50600
4,712
0
0
0
50600
7,417
0
0
0
$
44,875
35
$
53,300
$
34,950
$
53,300
District Budget
FY 2015-16
Water Conservation – Program 22
This program implements one facet of the District's public information activities and involvement
in the community. An integral part of this program's interaction with the public is the
implementation of Best Management Practices (BMPs) for water use efficiency. Camrosa is a
signatory of the California Urban Water Conservation Council (CUWCC), along with other
California water agencies, to reduce long-term urban demands through implementation of BMPs
to conserve the state’s precious water resources.
 Hosted two mini-series residential landscape classes
 Distributed indoor & outdoor conservation devices and materials to residential customers
 Continued promotion of MWD’s water conservation and rebate programs
o
Camarillo High School Turf Removal Project (100,000 sq.ft. of grass)
o
CSUCI Nozzle Retrofit Program (2,600 nozzles)
o
Camrosa residents have removed over 50,000 sq.ft. of grass
 Continued promotion of Freesprinklernozzles.com program
 Launched WCVC VCRULE Residential Landscape Evaluations & Retrofit Program
 Hosted “H2O, Where Did You Go?” school assembly at Santa Rosa School
 Participated in MWD’s “Water is Life” art calendar contest
 Water education and conservation classroom presentation at Santa Rosa School
 Tour of RMWTP & CWRF for Santa Rosa School & CSUCI students
 DWR approval: AB 1420 self-certification BMP implementation for grant eligibility
 Completed Mixed-Use to Dedicated Irrigation Meter Feasibility Study
 Completion of FY2012-13 and FY2013-14 BMP reporting
Goals for 2015-2016
 Maintain compliance of CUWCC BMP reporting to be eligible for grant funding
 Conduct public outreach via various local media forums to promote conservation
 Continue promotion of MWD’s water conservation and rebate programs
 Continue to leverage MWD Education Program to engage students in water
conservation
 Continue participation in the WCVC VCRULE Prop. 84 grant program
36
District Budget
FY 2015-16
Water Conservation – Program 22
Program 22
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
33,500
12,266
15,723 $
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
6,924
8,799
$
4th Qtr
Projected
0
0
0
0
3,840
0
0
2,973
0
0
0
0
0
0
0
22,000
10,000
45,766 $
0
0
0
0
4,900
0
0
3,000
0
0
0
0
0
0
0
34,900
17,000
32,000 $
0
0
0
0
4,300
0
0
3,047
0
0
0
0
0
0
0
51,900
0
0
0
0
1,600
0
0
3,200
0
0
0
0
0
0
0
Subtotal
$
6,813 $
7,900 $
7,347 $
4,800
Total
$
22,536 $
53,666 $
39,347 $
56,700
New Fixed Assets:
Grand Total
50600
0
0
0
0
50600
0
0
0
0
$
22,536
37
$
53,666
$
39,347
$
56,700
District Budget
FY 2015-16
Customer Services – Program 24
The Customer Services program is responsible for timely and effective response to customer
requests for service. This program provides frontline interface in the field and all direct office
services to Camrosa customers. This includes production of monthly water and sewer bills,
collection of revenues from monthly billings, collection of the water and sewer capital
improvement fees, land development processes, and the dispatch of technicians to satisfy
customer requests for service and resolution of customer service concerns. Included in this
program is data collection, responsibility for new meter sets, meter change-outs and oversight of
the outside contractor responsible for timely, and accurate reading of all meters on a monthly
basis.
 Continued to develop and enhance internal revenue and billing reports

Monthly revenue and consumption report

Reading entry data

Made enhancements to exception reports to improve billing process
 Continued cross-training Staff on key functions of customer service, billing and meterreading
 Expanded the AMR (automated meter reading) system to 6,445 units
 Improvement of customer service and best business practices
 Implemented a process to notify customers of high reads during meter reading

Made improvements to Customer Service Orders
 Developed and improved the Water Availability and Will Serve process to comply with
the District’s moratorium and mitigation policies
Goals for 2015-2016
 Continue to further the expansion of the AMR system with the CIS (Customer Interface
System), including improving the use of reporting from automated reading system
 Continue the meter replacement program
 Continue to aggressively work on reducing water loss
 Continuous improvement of customer service and best business practices
 Distribute non-potable water user agreements
 Continue the cross-training of Staff
38
District Budget
FY 2015-16
Customer Services – Program 24
Program 24
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
Proposed
15-16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
130,213
0
$
4th Qtr
Projected
148,000
5,000
137,000
0
135,900
5,000
130,213 $
153,000 $
137,000 $
0
0
0
0
927
1,328
0
0
0
0
0
0
0
0
0
0
0
0
1,500
4,550
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,000
2,654
0
0
0
0
0
0
0
0
0
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
140,900
0
0
0
0
1,550
0
0
0
0
0
0
0
0
0
0
Subtotal
$
2,255 $
6,050 $
4,654 $
1,550
Total
$
132,468 $
159,050 $
141,654 $
142,450
New Fixed Assets:
Grand Total
50600
0
0
0
0
50600
0
0
0
0
$
132,468
39
$
159,050
$
141,654
$
142,450
District Budget
FY 2015-16
Water Quality – Program 25
The goal of the water quality program is to provide safe drinking water that meets or exceeds all
Federal and State drinking water standards. The water quality staff manages and operates
three water quality laboratories. One lab is dedicated to drinking water quality one monitors
wastewater quality for the District’s Water Reclamation Facility (CWRF), and the third monitors
water quality at the Round Mountain Water Treatment Plant (RMWTP). In addition to providing
water quality monitoring for drinking water and process control for the CWRF and RMWTP, the
water quality staff also provides testing to evaluate new water treatment technologies that may
be adopted by the District in the future. Finally, the water quality program obtains operational
permits to support various District activities.
 Completed bioassay study to rerate CWRF Chlorine Contact Chamber for a lower
contact time (CT) using free chlorine
 Completed NPDES Permit renewal process
 Completed CWRF water reclamation permitting process
 Recertified laboratory with ELAP
 Outfitted RMWTP lab and added six new analyses to the lab’s repertoire
 Assisted Operations in diagnosing RMWTP startup issues
 Developed SWPPP for CWRF to comply with new NPDES Permit
 Evaluated alternative chemistries to solve operational issues at RMWTP
 Cross-trained part-time employees to perform laboratory analysis
Goals for 2015-2016
 Complete NPDES Permit rerating process & rerate CWRF from 1.5 MGD to 2.25 MGD
 Cover the Chlorine Contact Chamber at CWRF to reduce chlorine demand
 Investigate methods to reduce THM in CWRF effluent
 Develop sampling regimen for the RMWTP to control scaling and support operations
 Obtain ICP-MS to support metals analysis needed for RMWTP
 Reactivate Penny Well and add PV Well as new drinking water sources with DDW
 Initiate groundwater study at Ponds as required by the Regional Board
 Initiate Constituents of Emerging Concern study as required by the Regional Board
 Participate in groundwater recharge study of the Santa Rosa Basin
 Integrate water quality data into District’s computer network
40
District Budget
FY 2015-16
Water Quality – Program 25
Program 25
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
18,926
425
$
4th Qtr
Projected
30,000
5,000
19,351 $
0
0
0
804
27,347
2,369
0
0
0
46
0
0
2,359
0
0
16,000
5,000
35,000 $
0
0
0
1,500
22,500
3,000
0
0
0
0
0
0
0
0
0
20,000
0
21,000 $
0
0
0
1,500
24,000
3,000
0
79
0
0
0
0
0
431
0
20,000
0
0
0
1,500
28,000
3,000
0
0
0
0
0
0
7,000
0
0
Subtotal
$
32,925 $
27,000 $
29,010 $
39,500
Total
$
52,276 $
62,000 $
50,010 $
59,500
New Fixed Assets:
Grand Total
50600
8,557
7,500
7,500
0
50600
0
0
0
100,000
$
60,833
41
$
69,500
$
57,510
$
159,500
District Budget
FY 2015-16
Buildings/Grounds & Rolling Stock – Program 26
This program accounts for maintenance of all District buildings, 65 acres of District property,
approximately two miles of District roads, and maintenance of the District's fleet and specialized
facilities service equipment. This program includes janitorial service, grounds maintenance,
landscaping, fencing, weed control, vehicle leasing costs, repair, and maintenance.
The costs incurred in this program reflect the District's objective of keeping all grounds secure
for the public’s safety, appealing to the eye, and optimally maintained. In addition, this program
provides resources to provide reliable vehicles at low cost, to provide the range of vehicles and
equipment for the operational flexibility that minimizes our reliance on outside contractors, and
to provide preventative maintenance in a way that supports operational productivity. Camrosa
has 19 vehicles and three tractors in its fleet.
 Replaced vacuum trailer
 Repaired parking lot at main office
 Replaced roofing on two CWRF buildings
 Installed cameras at Reservoir 1B, Diversion, and main office
 Replaced fleet vehicles
Goals for 2015-2016
 Road repair and resurfacing at two facilities
 Paint one facility
42
District Budget
FY 2015-16
Buildings/Grounds & Rolling Stock – Program 26
Program 26
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
50100
50110
50120
50130
50140
50150
Subtotal
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
Budget
14-15
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
167,961
0
$
4th Qtr
Projected
214,000
0
167,961 $
22,135
0
0
0
64,508
24,356
0
0
0
0
0
0
0
0
0
115,000
0
214,000 $
26,500
0
0
1,000
86,000
25,500
0
0
0
0
0
0
0
0
0
238,500
0
115,000 $
26,500
0
0
1,000
75,000
25,000
0
0
0
0
0
0
0
0
0
238,500
29,000
0
0
1,000
67,000
31,500
0
0
0
0
0
0
0
0
0
Subtotal
$
110,999 $
139,000 $
127,500 $
128,500
Total
$
278,960 $
353,000 $
242,500 $
367,000
New Fixed Assets:
Grand Total
50600
0
105,000
105,000
120,000
50600
0
0
0
0
$
278,960
43
$
458,000
$
347,500
$
487,000
District Budget
FY 2015-16
Potable Water Production & Distribution – Program 52
The Production & Distribution Program objective is to produce and deliver potable water to the
District’s customers in the safest, most efficient and cost-effective manner. There are more than
100 miles of transmission and distribution pipelines throughout the District. The potable water
distribution facilities include a 1 MGD desalter facility, 10 reservoirs, 7 active wells, 12 Calleguas
turnouts, 7 booster stations, 10 pressure-reducing stations, 1,500 valves, 1,000 fire hydrants
and over 8,000 services.
 Enhanced remote access to District SCADA and Mapplet
 Initiated the Round Mountain Water Treatment Plant start-up
 Raised a portion of the buried distribution valves on Pancho Road
 Modified Metering Station #10 to optimize blend ratio and reduce Calleguas water
purchases
 Installed two new DCUs in the AMI system
 Designed Zone 2 to Zone 3 booster station
 Rehabilitated Woodcreek Well
 Completed 3D reservoir mixing project
Goals for 2015-2016
 Valve and vault maintenance on Meter Station #8 and Meter Station #10
 Continue raising buried distribution valves
 Construct and produce water from Penny Well
 Explore alternative water sources
 Continue SCADA communication improvements
 Build Zone 2 to Zone 3 booster station
 Start a well rehabilitation program to ensure future local resource production and
enhanced ground water source management
 Exercise system distribution valves
 Construct PV Well
44
District Budget
FY 2015-16
Potable Water Production & Distribution – Program 52
Program 52
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
7,078,596
766,002
0
0
407,877
$
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
8,004,458 $
Proposed
15-16
6,507,295
814,482
0
52,012
485,875
6,869,482
910,277
0
196,396
441,263
7,859,664 $
8,417,418
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
7,161
0
$
4th Qtr
Projected
6,570,583
804,965
0
200,500
428,410
8,252,475 $
50100
50110
50120
50130
50140
50150
Subtotal
Budget
14-15
297,500
0
7,161 $
40,120
0
221,136
2,804
50,794
38,649
0
0
0
5,420
0
0
13,789
0
0
175,000
0
297,500 $
43,500
0
144,000
5,000
297,000
91,000
0
0
0
10,000
0
0
34,375
0
0
297,500
0
175,000 $
40,000
0
223,491
5,000
150,000
82,000
0
0
0
0
0
0
34,000
0
0
297,500
44,500
0
128,000
10,000
318,000
113,000
0
0
0
10,000
0
0
40,075
0
0
Subtotal
$
372,712 $
624,875 $
534,491 $
663,575
Total
$
8,632,348 $
8,926,833 $
8,569,155 $
9,378,493
New Fixed Assets:
Grand Total
50600
0
15,000
15,000
0
50600
0
20,000
20,000
2,500
$ 8,632,348
$ 8,961,833
$ 8,604,155
$ 9,380,993
45
District Budget
FY 2015-16
Non-Potable Water Production & Distribution – Program 53
The objective of the non-potable program is to deliver non-potable water to the District’s
customers in the safest, most efficient and cost-effective manner. The non-potable delivery
system includes the Conejo Creek Diversion structure, 49 million gallons of surface storage
area, 3 wells, 4 pumping stations, 3 reservoirs, and 23 miles of distribution pipelines.
 Installed rip-rap on a portion of Pond #2
 Continued modification of the non-potable distribution system to recycled water
standards
 Rebuilt one Rosita Pump Station pump and four Diversion pumps
 Installed new blend line to Pump Station #4 (Meter Station #7 project)
 Optimized Diversion operations to be more energy efficient
 Updated security and monitoring at Diversion Structure
 Painted Pump Station #4 and Meter Station #7
Goals for 2015-2016
 Install rip-rap on a portion of Pond #2
 Rebuild a Pond pump
 Continue to modify the non-potable distribution system to recycled water standards
46
District Budget
FY 2015-16
Non-Potable Water Production & Distribution – Program 53
Program 53
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
$
Outside Contracts
726,131
0
531,262
0
787,018
2,074,481 $
2,044,411 $
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
Proposed
15-16
804,272
0
852,793
0
962,316
751,057
0
587,134
0
810,628
2,619,381 $
2,148,819
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
- $
-
12,474
578
$
4th Qtr
Projected
874,883
0
289,174
0
910,424
50100
50110
50120
50130
50140
50150
Subtotal
Budget
14-15
52,000
0
13,052 $
0
0
45,533
526
28,097
82,950
0
0
0
0
0
0
3,014
0
0
110,000
0
52,000 $
0
0
34,000
1,000
36,000
262,000
0
0
0
0
0
0
3,000
0
0
52,000
30,000
110,000 $
0
0
293,783
1,000
36,000
220,000
0
0
0
0
0
0
3,000
0
0
82,000
0
0
34,000
1,000
36,000
307,000
0
0
0
0
0
0
3,000
0
0
Subtotal
$
160,120 $
336,000 $
553,783 $
381,000
Total
$
2,247,653 $
2,432,411 $
3,283,164 $
2,611,819
New Fixed Assets:
Grand Total
50600
0
50,000
50,000
55,000
50600
0
0
0
0
$ 2,247,653
$ 2,482,411
$ 3,333,164
$ 2,666,819
47
District Budget
FY 2015-16
Wastewater Collection & Treatment – Program 57
This program provides for the operation, maintenance and repair of 40 miles of wastewater
collection lines, 5 lift stations, 4 siphon structures, and 1,350 manholes. Each year 66 percent of
this system receives hydro-cleaning, and suspected trouble spots are identified and videotaped.
The source-control program ensures that industrial customers do not discharge materials
hazardous to the treatment process and restaurants do not discharge grease into the collection
system. In addition, this program accounts for the cost of operation of the Camrosa Water
Reclamation Facility (CWRF). The CWRF has helped increase the water resources available to
the District.
 Rehabilitated and epoxy coated 25 manholes
 No wastewater violations
 No sanitary sewer overflows
 Cleaned two-thirds of the collection system
 Rehabilitated one CWRF influent pump
 Rebuilt influent slide gates at the headworks
Goals for 2015-2016
 Rehabilitate 20 sewer manholes
 Clean two-thirds of collection system
 Complete SCADA modifications and alarming
 Automate CWRF reporting
 Install chlorine storage cover
 Rerate CWRF Chlorine Contact Chamber (waiting for SWRCB confirmation)
 Continue making CWRF plant modifications to ensure rerating of plant capacity
 Install connection to SMP line from CWRF for redundant discharge capability
 Continue to locate and raise buried manholes to grade
48
District Budget
FY 2015-16
Wastewater Collection & Treatment – Program 57
Program 57
Actuals
13-14
Production:
CMWD Fixed Charges
CCP
SMP CMWD
Production Power
50010
50010
50010
50010
50020
Subtotal
Regular Salaries
Overtime
Part Time
Standby
Benefits
Benefit Plan
0
0
0
0
0
$
Outside Contracts
$
50220
50230
Subtotal
Utilities
Communications
Pipeline Repairs
Legal Services
Confer. & Travel
Safety & Training
Board Expense
Bad Debt
Fees & Charges
Insurance
Misc.
50200
50210
50240
50250
50260
50270
50280
50290
50300
50310
50330
50340
50350
50360
50500
17,000 $
Proposed
15-16
0
0
0
0
0
0
0
0
16,000
0
- $
16,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
- $
- $
-
303,236
11,047
$
4th Qtr
Projected
0
0
0
17,000
0
- $
50100
50110
50120
50130
50140
50150
Subtotal
Budget
14-15
384,700
24,220
314,283 $
13,161
0
3,492
1,212
63,966
44,445
0
0
0
0
0
0
12,455
0
0
0
0
0
0
0
0
$
385,000
178,910
408,920 $
15,000
0
12,000
4,000
69,900
70,000
0
0
0
0
0
0
18,000
0
0
-
452,700
22,308
563,910 $
14,000
0
0
3,000
50,000
60,000
0
0
0
0
0
0
18,000
0
0
475,008
15,000
0
12,000
4,000
70,400
65,000
0
0
0
0
0
0
18,000
0
0
Subtotal
$
138,731 $
188,900 $
145,000 $
184,400
Total
$
453,014 $
614,820 $
708,910 $
675,408
New Fixed Assets:
Grand Total
50600
0
0
0
16,000
50600
0
0
0
0
$
453,014
49
$
614,820
$
708,910
$
691,408
District Budget
FY 2015-16
Fixed Assets FY 2015-16
Fixed Assets used exclusively by a specific enterprise (Potable, Non-Potable or Wastewater
Operations) are allocated 100 percent to that particular enterprise. All other fixed assets are
allocated 65 percent to the Water Operations and 35 percent to the Wastewater Operations.
Within the Water Operations the fixed assets are allocated 52 percent to Potable and 48 percent
to Non-Potable, which is the same allocation as indirect overhead expenses.
PROGRAM
ITEM DESCRIPTION
COST
Replacements:
11
11
11
11
26
53
57
Microsoft Exchange 2013
Microsoft SQL
CWDMMI and CWDSQL
High-Speed Scanner
Replace Unit #6
Diversion Pump
Two Confined-Space Gas Detectors
$
5,000
3,000
5,000
9,000
120,000
55,000
16,000
213,000
New:
11
11
25
52
Memory Upgrade
Airaya Backbone Radios
ICP Instrument for metals
Portable Pressure Data Loggers
1,500
7,000
100,000
2,500
Total Fixed Assets
50
$
111,000
$
324,000
District Budget
FY 2015-16
Capital Projects Summary
During FY2014-15, the District completed a number of capital projects that improved potable
water, non-potable water, and wastewater operations.
Within the water operations, the construction of the Round Mountain Water Treatment Plant
(RMWTP) groundwater desalination facility, which commenced in February 2013, was
completed. The desalter will provide an additional 1,000 AF per year of local water supply. The
District received $2.3 million in Integrated Regional Water Management Plan grant funds from
Proposition 84 to contribute towards the cost of RMWTP construction.
Rehabilitation of the Penny Well commenced in April 2013. Construction is estimated to be
complete in July 2016 and will provide an additional 350 AF of local potable water resource
supply.
Engineering design of Meter Station #7 improvements began in November 2013 and
construction was completed in November 2014. Meter Station #7 improvements will enable the
District to combine two pressure zones into a single pressure zone, providing a blend of local
and imported water throughout the pressure zone and reducing imported water demand by 350
AF.
The Automated Meter Reading (AMR) project began in FY2007-08 to retrofit manual-read
meters with radio-read meters to facilitate meter reading and improve customer service.
Approximately 6,400 meters in the District have now been retrofitted. The AMR program will
continue into FY2014-15 with the replacement of approximately 1,000 additional meters. The
project is approximately 75 percent complete. It is being accomplished with in-house personnel
and will be completed in FY2016-17.
In FY2008-09, the District began the re-rating of the Water Reclamation Facility (WRF) to 2.25
MGD. As part of that effort, the District obtained engineering design services for an additional
chlorine contact chamber. An alternative method of disinfection, ozonation, was evaluated
during FY2012-13, and Staff is currently reviewing a third alternative, that if accepted by the
regulatory agency, may result in considerable cost savings to the District.
51
District Budget
FY 2015-16
Carryovers and Closeouts
The following table summarizes the existing capital projects that were appropriated in prior fiscal
years. Several of the capital projects are projected to be completed by June 30, 2015 and will
be capitalized. Any unspent funds will be returned to the appropriate reserve fund.
Project
Budgeted
No.
Total Actual /
Carryover
De-Obligate
Description
Encumbered
Improvements
13500-02
13500-03
110,000
40,000
Status
14,620
40,000
95,380
37,991
-
San Rafael Sewer Extension
Camrosa Office Sewer Service Tie-In
Carryover
Completed
WRF-Contact Chamber Expansion
Carryover
13500-68
540,000
502,009
13600-01
212,513
196,113
13600-02
465,000
381,041
Meter Station #7
Completed
13600-03
170,000
-
170,000
-
Recharge Santa Rosa Basin at Conejo Site
Carryover
13600-07
400,000
-
400,000
-
Carryover
13600-08
75,000
-
75,000
-
Pump Station 2 to 3
Water Modifications/Santa Rosa Rd
Widening
Carryover
13600-12
40,000
40,000
-
-
Mixing and Chlorination Project 3D Resevoir
Completed
13600-22
405,000
298,893
-
University Well-Phase I
Completed
13600-69
9,268,358
9,170,298
98,060
CSUCI Desalter
Carryover
16,400
-
$ 11,725,871 $ 10,642,974 $
83,959
106,107
-
876,431 $
Woodcreek Well Rehabilitation and Cleaning De-Obligate
206,466
Replacements
13400-01
$
150,000 $
12,189 $
137,811 $
-
Financial System
Carryover
13500-85
$
670,000 $
511,805 $
158,195 $
-
Effluent Pipeline Replacement
Carryover
-
Penny Well Activation
Carryover
AMR 2013-14
Completed
13600-47
$
575,000 $
168,070 $
406,930 $
13650-01
$
100,000 $
100,414 $
-
13650-03
$
80,000 $
13650-04
$
1,200,000 $
-
$
106,074 $
$
-
$
(414)
80,000
1,093,926 $
-
Pump Station #1 Rehabilitation
De-Obligate
PV Well #1
Carryover
13650-06
$
75,000 $
75,037 $
-
$
(37)
Meter Replacement 2014-15
Completed
13650-07
$
100,000 $
100,000 $
-
$
-
AMR 2014-15
Completed
13650-08
$
50,000 $
50,000 $
-
$
-
Meter Station #8 Rehabillitation
Completed
13750-02
$
150,000 $
150,000 $
-
$
-
Diversion Screen 2013-14
Completed
13750-03
$
60,000 $
$
320
Pond Rip Rap 2014-15
Completed
1,796,861 $
79,869
Fixed Assets
De-Obligate
$
59,680
3,210,000 $ 1,333,270 $
$
Total CIP
$ 14,935,871 $ 11,976,243 $
2,673,293 $
(2,200)
284,135
52
District Budget
FY 2015-16
CIP Carryover Details
The following CIPs are projects which were appropriated in prior fiscal years and will carry over
into FY2015-16.
13500-02
$ 110,000
San Rafael Sewer Extension
FY 2014-15
Includes installation of approximately 875’ of new 8” sewer line and two manholes between the
driveway west of San Rafael Way to an existing manhole at Via Latina. It also includes
installation of approximately 385’ of new 8” sewer line and one manhole between the driveway
west of San Rafael Way to an existing manhole at San Rafael Way.
13500-68
$ 540,000
WRF – Contact Chamber Expansion
FY 2010-11 MY
This project is for the engineering services to design an additional chlorine contact chamber for
the Water Reclamation Facility (WRF). This is necessary in order to meet Title-22 requirements
and obtain a WRF capacity upgrade from 1.5MGD to 2.25 MGD.
13600-03
$ 170,000
FY 2014-15
Includes installation of permanent monitoring wells/instrumentation and the study to determine
the ability to recharge the Santa Rosa Groundwater Basin as identified in the Santa Rosa
Groundwater Management Plan (SRGWMP) Update. The recent 2013 SRGWMP update
identified several recharge opportunities of the Santa Rosa Basin using recycled or non-potable
water. The study will provide a technical overview of the alternatives and determine recharge
rates, quantities, and regulatory restrictions.
13600-07
$ 400,000
Pump Station 2 to 3
FY 2014-15
With the addition of the RMWTP and proposed new Pleasant Valley Basin wells, the District will
have surplus water within its Pressure Zone 1. The District currently has booster pumping
capacity to lift water from pressure Zone 1 to Pressure Zone 2, however, a 2,000 GPM Booster
Pump station is needed to pump water from Pressure Zone 2 to Pressure Zone 3.
13600-08
$ 75,000
Water Modifications/Santa Rosa Rd Widening
FY 2014-15
This project will replace the 4” service line within Santa Rosa Rd at San Rafael with an 8” line.
It will also relocate a 1½” service from embankment, install in new sidewalk and relocate a 4”
meter service at Via Latina.
13600-69
$9,268,358
Round Mountain Desalter (RMWTP)
FY 2010-11
This project is for the engineering, design, and construction of the Round Mountain Water
Treatment Plant and related pipeline. The 1.0 MGD treatment facility will produce 1,000 AF of
local water to improve the reliability of the District’s water supply by reducing its reliance on
imported water.
13400-01
$ 150,000
Financial System
FY 2014-15
The District’s financial system, M.O.M. Corbin-Willets, has been in place for over 23 years.
Currently, all financial reporting is exported and compiled in Microsoft Excel, and is time
consuming. An Enterprise Resource Planning (ERP) software suite includes the General
Ledger, Budget Management, Accounts Payable, Cash Receipting, Payroll, and Fixed Assets.
53
District Budget
FY 2015-16
A new ERP system would enhance financial reporting accuracy and analytics, streamline
workflow with built-in electronic approvals, automated accounts payable invoicing and payroll
with real-time transactions and journal reporting.
13500-85
$ 670,000
Effluent Pipeline Replacement
FY 2011-12
This project is to replace the 4,000’ of existing effluent pipeline from the Water Reclamation
Facility to the northern property line of the Vujovich property. This pipe is shallow and has had
many leak repairs. This pipe crosses the University property, including the new road and levee,
and across the Vujovich property. The plan is to have this pipeline priced as a “line item” in the
same proposal as the Round Mountain Water Treatment Plant pipeline. Real cost will be
evaluated at that time. If installed, the RMWTP and the effluent pipe will be installed within the
same easement crossing these two properties. Installing them at the same time should reduce
the cost when compared to separate installations. The proposed easement with CSUCI
requires that the effluent pipe be replaced within 5 years or we have to purchase the easement.
13600-47
$ 575,000
Penny Well Activation
FY 2009-10
An access and pipeline easement must be purchased to allow for the activation of the well.
13650-04
$1,200,000
PV Well #1
FY 2014-15
With the recent approval of an Agreement between the Pleasant Valley Water District and
Camrosa, increased pumping allocation is expected within the Pleasant Valley Basin. This
project provides a secondary well within the Pleasant Valley Groundwater Basin. The new well
is expected to be located adjacent to the existing Woodcreek Pump Station at Woodcreek Park.
54
District Budget
FY 2015-16
Capital Projects FY 2015-16
The following table is a listing of the capital projects appropriated as part of the FY2015-16
Budget.
Project #
Replacements
13650-09
Budgeted
120,000
13650-10
13650-11
13650-12
13650-13
13650-14
13750-04
13750-05
13750-06
100,000
150,000
50,000
100,000
100,000
400,000
800,000
60,000
$ 1,880,000
Total
$ 1,880,000
Description
Replacement of eleven 1 1/2" Poly Services on
pwtr-r
San Rafael
pwtr-r
Meter Station #10 Rehabilitation
pwtr-r
PS#1 Rehabilitation
pwtr-r/npwtr-r/swr-r
PLC and Radio Upgrades
pwt/npwtr-r
AMR FY15-16
pwt/npwtr-r
Meter Replacement FY15-16
npwtr-r
Non-Potable Freeway Crossing
npwtr-r
CamSan Recycled Line
npwtr-r
Pond Rip Rap FY15-16
55
District Budget
FY 2015-16
Capital Projects FY 2015-16
13650-09
FY 2015-16
$ 120,000
Replacement of Eleven 1 ½” poly services on San Rafael
Polybutylene was installed in the some areas of the District as a replacement for copper on the
customer service laterals. This product was found to be faulty and a replacement program was
started. There are some areas that were missed and we are replacing the laterals as we find
them. There are 11 laterals that were found on San Rafael Way that need to be replaced.
13650-10
$ 100,000
FY 2015-16
MS# 10, located in the intersection of Woodcreek and Upland road, was built in the late sixties.
The meter station has been maintained, painted and repaired as needed. During a recent
inspection staff determined that it is time for a major overhaul. This project would replace all of
the valves in the station including the pressure regulating valves, install new pressure
transmitters, reconfigure and replace corroded piping, paint the piping, and install ventilation
fans to help prevent future corrosion due to moisture.
13650-11
$ 150,000
PS#1 Rehabilitation
FY 2015-16
Pump Station #1 is located off Olsen Road in Thousand Oaks. This pump station is the sole
source of water to Zone 4A. The Motor control Center (MCC) and related instrumentation is
outdated and needs to be replaced to ensure operational reliability.
13650-12
$
50,000
PLC and Radio Upgrades
FY 2015-16
Communications and control of our remote pumping locations is a key component to providing
reliable water service to our customers. Camrosa Staff have identified several locations that are
in need of improvement. This project will allow staff to perform these improvements.
13650-13
$ 100,000
AMR 2015-16
FY 2015-16
At the start of FY2015-16 the District will have installed 6,400 automatic meter read MTUs out of
the current 7,921 meters. The District spent part of 2014 investigating and improving the
reception of those installed MTUs, improving the AMR computer server, and program and
identifying locations for new data collection units to allow for redundancy in the entire system.
District Staff plans to have the entire District converted over to AMR by the end of FY2016-17.
We will be utilizing summer Staff to make a large increase in the number of current installations.
This project continues to increase the reliability of usage systems, allowing District Staff to work
more efficiently and provide more accurate information to customers. It will also be used inhouse for modeling water-usage patterns and analyzing those patterns when developing
projects.
13650-14
$
75,000
Meter Replacement 2015-16
FY 2015-16
This is an ongoing maintenance replacement program. A portion of the District’s meters are
replaced each year to ensure accuracy. This program ensures that 6-7 percent of the 8,400
meters are replaced each year. Water meters tend to deteriorate over time, resulting in
inaccurate water audits, leak detection, and a decrease in revenue.
56
District Budget
FY 2015-16
Capital Projects FY 2015-16 (Continued)
13750-04
$
400,000
FY 2015-16
Installation of approximately 250’ feet of new steel casing under US Highway 101 at Conejo
Creek to house the installation of a new 24” non-potable water line. This casing and non-potable
line will replace a damaged section of pipeline within an existing casing that is inaccessible.
13750-05
$
800,000
CamSan Recycled Line
FY 2015-16
The Camarillo Sanitary District (CamSan) is constructing a pipeline from its wastewater
reclamation facility, located south of the freeway and just west of Camarillo Springs on the west
bank of Conejo Creek, to Calleguas’s Salinity Management Pipeline in Lewis Road, where,
when there is no demand on the City of Camarillo recycled water distribution system, CamSan
will dispose of its plant effluent. This project will tee 3,000’ of 16“ pipe off of that CamSan line to
divert surplus CamSan recycled water (500-1,200 AFY to start) to Camrosa’s Ponds for
distribution to CSUCI, agricultural growers, and potential future recycled-water customers.
13750-06
$
60,000
Pond Rip Rap
FY 2015-16
The Diversion Creek storage ponds need to have rip-rap to prevent wind/water erosion. Each
year rip-rap is added to a portion of unprotected pond bank. This is an ongoing project that will
be completed in FY2017-18.
57
District Budget
FY 2015-16
Reserves
Although Camrosa operates through a single-fund expense budget, the District’s reserves are
managed through several types of accounts and account categories. In general, reserves are
established to accumulate funds to increase system capacity and accommodate growth, replace
assets as they reach the end of their useful life, meet unanticipated emergencies, stabilize
rates, and meet the covenants of debt issuance instruments and other agreements.
Restricted Reserves
Restricted Assets of the District are established as a result of debt issuance to fund capital
projects and by obligating Unrestricted General Fund Reserves for specific capital projects. The
Capital Improvement Project (CIP) amount for FY2015-16 has been established at $1,880,000.
Unrestricted reserves have been appropriated and transferred into the restricted accounts.
Reserves in the amount of $1,524,825 are held with the District’s Trustee in accordance with the
bond covenants of the 2011A and 2012 Revenue Bonds.
Unrestricted Reserves
Unrestricted reserves are accumulated, managed and earmarked for use by policies developed
and implemented by the Camrosa Board of Directors. The Board may amend, discontinue, or
supersede these policies at its discretion to serve the best interests of the District. In January
2010, the Board of Directors amended the policy to define the appropriate levels of reserves to
be maintained for the specific fund designations.
There are six accounts in the category of Unrestricted General Fund Reserves. The Water
Capital Improvement Fund and the Wastewater Capital Improvement Fund are incremented by
the amount of capital fees received from developers each year. The funds are reserved for
future expansion of system capacity to meet demand generated as a result of new development
and are decremented by the value of the capital projects approved each year for system
expansion.
The Water Capital Replacement Fund and Wastewater Capital Replacement Fund are
incremented at the end of the fiscal year with contributions from net operating results. The net
operating results for each enterprise are distributed directly to the corresponding Capital
Replacement Fund.
Finally, the Rate Stabilization Fund segregates funds for use in dampening revenue fluctuations
or unexpected operational expenses.
The various categories of unrestricted reserves have been established by the District to identify
the source of the funds or intended future use of the funds. In FY2008-09, the District began
contributing funds to rebuild the Capital Replacement Fund for as-needed infrastructure
maintenance of both the water distribution system and the wastewater collection system. Such
funds are to be used for projects that ensure uninterrupted water services, maintain or improve
water quality, and secure future water supply reliability.
The FY2015-16 budget begins with an $11-million unrestricted reserves balance, of which
$1,880,000 is committed to new capital projects and $324,000 to fixed assets. Beginning in
FY2014-15, the Water Capital Replacement and Water Capital Improvement Funds were
separated into potable and non-potable funds. This separation follows the recommendation of
58
District Budget
FY 2015-16
the 2012 Water and Wastewater Rate Study to split the potable and non-potable entities into
distinct and self-supporting enterprises. Previously, the potable and non-potable funds were
comingled as one single enterprise.
In FY2015-16, the non-potable enterprise is expected to have a shortfall of $257,348, which will
be borrowed from the potable enterprise. The District anticipates that the non-potable
enterprise will not require subsequent annual fund transfers to offset the non-potable revenue
shortfall beginning in FY2016-17. At that time, the non-potable enterprise is expected to fully
support its operating expenses, and the Non-Potable Capital Replacement Fund will begin to
repay these intermediate “loans” from the potable enterprise.
FY 2014-15
CIP
Year-End FY 2015-16 TransferProjections
Budget
In/Out
FY 2013-14
Actuals
Non-Potable Program
Transfer-In
Potable Program
Transfer-Out
Combined Net Operating Results
(114,489)
1,899,867
(796,907)
796,907
(257,358)
257,358
1,108,230
Total
TransferIn/Out
Potable
Loan
2,162,495
852,675
301,348
(796,907) (257,358) (1,108,230)
$ 1,785,378 $
55,768 $ 43,990 $
$ 2,162,495
59
District Budget
FY 2015-16
Reserves Accounts
FY 2013-14
Beginning
Budget
July 1, 2013
FY 2014-15
Actuals
Year-End
June 30,2014
Beginning
Budget
July 1, 2014
FY 2015-16
Projected
Year-End
June 30,2015
Projected
Projected
Budget
July 1, 2015
Year-End
June 30,2016
General Fund
$341,250
$183,750
$341,250
$183,750
$341,250
$183,750
$341,250
$183,750
$341,250
$183,750
$341,250
$183,750
Potable Water Capital Replacement Fund (PWCRF)
Non-Potable Water Capital Replacement Fund (NPWCRF)
$2,240,528
$426,767
$4,263,152
$89,207
$4,263,152
$89,207
$4,762,122
$306,526
$4,762,122
$306,526
$4,229,813
$0
Wastewater Capital Replacement Fund (WWCRF)
$1,593,676
$2,356,911
$2,356,911
$2,853,760
$2,853,760
$3,095,835
$331,862
$0
$279,778
$0
$279,778
$0
$197,548
$0
$197,548
$0
$267,942
$0
$216,882
$2,047,000
$7,381,715
$216,882
$1,790,000
$9,520,930
$216,882
$1,790,000
$9,520,930
$275,320
$1,640,000
$10,560,276
$275,320
$1,640,000
$10,560,276
$275,320
$1,640,000
$10,033,910
$554,000
$1,460,211
$490,923
$2,104,041
$490,923
$2,104,041
$424,288
$0
$424,288
$0
$353,894
$0
$767,325
$757,500
$767,325
$757,500
$767,325
$757,500
$767,325
$757,500
$767,325
$757,500
$767,325
$757,500
$775,864
Total CIP
$476,823
$2,530,526
$0
$0
$3,783,213
$603,104
$92,609
$158,757
$408,866
$0
$0
$1,263,336
$603,104
$92,609
$158,757
$408,866
$0
$0
$1,263,336
$1,897,436
$42,997
$206,428
$318,060
$0
$0
$2,464,921
$1,897,436
$42,997
$206,428
$318,060
$0
$0
$2,464,921
$2,565,505
$1,457,753
$327,603
$318,060
$0
$0
$4,668,921
Total Bond CIP
$3,707,245
$34,949
$3,742,194
$0
$195,832
$195,832
$0
$195,832
$195,832
$0
$133,371
$133,371
$0
$133,371
$133,371
$0
$133,371
$133,371
$11,064,443
$5,578,957
$5,578,957
$4,547,405
$4,547,405
$6,681,011
$18,446,158
$15,099,887
$15,099,887
$15,107,681
$15,107,681
$16,714,921
Rate Stabilization Fund-Water
Rate Stabilization Fund-Wastewater
Potable Water Capital Improvement Fund (PWCIF)
Non-Potable Water Capital Improvement Fund (NPWCIF)
Wastewater Capital Improvement Fund (WWCIF)
Wastewater Project Fund
Total
Restricted Assets
CSUCI Recycleline Repayment
Grant Receivable
Debt Reserves 2011A
Debt Reserves 2012
CIP
Potable Water Capital Replacements
Non-Potable Water Capital Replacements
Wastewater Capital Replacements
Potable Water Capital Improvements
Non-Potable Water Capital Improvements
Wastewater Capital Improvements
Bonds
Water Improvements
Wastewater Improvements
Total
Grand Total
60
District Budget
FY 2015-16
Reserves Accounts
Water ‐ Unrestricted Reserves
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
Actuals
Projected
Budget
June 30, 2014
June 30, 2015
June 30, 2016
Rate Stabilization Fund Water
Potable Water Capital Replacement Fund
Potable Water Capital Improvement Fund
Non-Potable Water Capital Replacement Fund
Figure 12 – Unrestricted Water Reserves
The graph above reflects the various unrestricted reserve funds of the Water Operations.
In FY2014-15, Water Funds appropriated approximately $2,499,385 towards Capital Projects
and Fixed Assets. The FY2015-16 budget will appropriate $2,082,825 million from Water Funds
towards Capital Projects and Fixed Assets. The Water Capital Replacement Fund receives
funding from capital replacement contributions and net operating results. The Capital
Improvement Fund receives funding from development fees. The Capital Replacement
Contributions for FY2015-16 are projected to be approximately $1.2 million. This contribution
will improve the District’s ability to pay for future capital projects without the need to issue debt.
61
District Budget
FY 2015-16
Reserves Accounts
Wastewater ‐ Unrestricted Reserves
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
Actuals
Projected
Budget
June 30, 2014
June 30, 2015
June 30, 2016
Rate Stabilization Fund Wastewater
Wastewater Capital Replacement Fund
Wastewater Capital Improvement Fund
Bonds Wastewater Project Fund
Figure 13 – Unrestricted Wastewater Reserves
The graph above reflects the various unrestricted reserve funds of the Wastewater Operations.
During FY2014-15, Wastewater Funds appropriated approximately $193,645 towards Capital
Projects and Fixed Assets. The FY2015-16 budget will appropriate $121,175 from Wastewater
Funds towards Capital Projects and Fixed Assets. In 2011, the District issued revenue bonds in
the amount of $2.4 million to fund capital improvements of the CWRF. Funds were initially
intended to implement the re-rating of the CWRF to a higher capacity. However, the District is
currently evaluating alternatives to the process improvements originally envisioned, and may
determine that the funds can be utilized for supplementary capital improvements elsewhere in
the wastewater system. The Bonds Wastewater Project Funds will be prioritized before
appropriating additional funds from the unrestricted reserve fund. The Wastewater Capital
Replacement Fund receives funding from capital replacement contributions and net operating
results. The Wastewater Operation’s financial results have contributed to the rebuilding of the
Wastewater Capital Replacement Fund. The Capital Replacement Contributions for FY2015-16
are projected to be approximately $350,000. The Wastewater Capital Improvement Fund has
remained level because few capital connection fees have been received in the recent era of
minimal growth.
62
District Budget
FY 2015-16
Debt Service
The District’s debt rating from Standard & Poor’s is “A+” and “A1” from Moody’s.
The District's outstanding debt consists of Series 2012 Water and Wastewater Refunding
Revenue Bonds, and the Series 2011A Water and Wastewater Revenue Bonds.
The Series 2012 Refunding Revenue Bonds is the refunding of the 2001 Refunding Revenue
Bonds. Refunding resulted in more than $784,000 in net present value savings and in lowering
the District’s annual debt service payment.
Total FY2015-16 debt service payments on the Series 2012 outstanding debt will be
approximately $1,115,000. Approximately $437,000 is paid with sewer service revenue; the
remaining $678,000 is paid with non-potable revenue.
The District issued $9,630,000 in 2011A Project bonds in September 2011. Proceeds of the
bonds will fund $6,508,000 of water capital projects and $2,447,000 of wastewater capital
projects. The annual debt service payments for FY2015-16 will be approximately $755,001.
Approximately $205,175 is paid with sewer service revenues. The remaining $549,826 is paid
with water revenue. The total annual debt service costs for both the Series 2012 and Series
2011A is expected to be $1,870,001. A complete debt service schedule is located in Appendix
#3.
A condition of both the 2011A Revenue Project Bonds and the 2012 Revenue Refunding Bond
issuance is the maintenance of a minimum debt service coverage ratio of 1.15 percent. The
District has no formal debt policy and no legal debt limit; however, the District’s future borrowing
capacity is limited by the debt coverage ratio required by existing bond covenants. The
District’s ratio is budgeted to be 2.01 for FY2015-16 for Water and 1.57 for Wastewater.
The following pages illustrate the District’s actual debt service coverage. Over the past several
years, a concerted effort has been made to improve debt service ratios. The recently adopted
five-year rate increases will enhance the District’s ability to attain well above the 1.15 percent
debt service ratio required by bond covenants.
63
District Budget
FY 2015-16
Water Debt Service Ratio
FY 2010-11
FY 2011-12
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
YE ACTUAL
YE ACTUAL
YE ACTUAL
YE ACTUAL
PROJECTED EOY
BUDGET
Revenues:
Water Sales
Non-Potable/ Recycled
Water Sales to PV
Service Charge
Interest
Miscellaneous
Capital Fees
Total Revenues
8,239,270
1,875,816
0
1,628,392
68,192
619,025
17,150
$12,447,845
8,717,253
1,994,737
0
1,622,818
39,872
618,098
20,025
$13,012,803
9,619,078
2,381,515
0
1,642,204
35,714
607,442
32,700
$14,318,653
10,195,083
3,290,361
16,372
2,146,078
63,562
651,117
0
$16,362,573
9,763,706
3,266,670
399,357
2,280,000
56,373
668,813
19,000
$16,453,919
10,599,800
3,390,400
399,357
2,382,200
53,347
593,704
$17,418,808
Expenses:
Water Purchases
SMP CMWD
Salaries
Supplies
Utilities
Contracts
Total Expenses
6,595,635
0
1,697,626
701,322
948,124
454,123
$10,396,830
7,039,813
0
1,720,168
569,723
879,830
487,109
$10,696,643
8,058,510
0
1,600,504
557,739
932,379
457,768
$11,606,900
9,008,655
0
1,702,925
780,061
1,372,809
341,645
$13,206,095
8,978,842
52,012
1,741,845
1,378,212
1,505,416
597,848
$14,254,175
9,117,950
196,396
2,006,013
1,361,883
1,315,241
949,499
$14,946,982
2,051,015
846,248
2,316,160
1,028,580
2,711,753
1,286,000
3,156,478
1,221,100
2,199,744
1,224,976
2,471,826
1,227,826
2.42
2.25
2.11
2.58
1.80
2.01
Rate Stabilization Fund
Net Revenues
Debt Service
Ratio
Water Debt Coverage Ratio
3.00
2.58
2.50
2.42
2.25
2.11
2.01
2.00
Coverage Ratio
1.80
1.50
1.00
0.50
0.00
Actual 2011
Actual 2012
Actual 2013
Minimum Ratio = 1.15
Actual 2014
Projected 2015
Water Debt Service Coverage
Figure 14 – Historical Debt Service Coverage Ratios - Water
64
Budget 2016
District Budget
FY 2015-16
Wastewater Debt Service Ratio
FY 2010-11
FY 2011-12
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
YE ACTUAL
YE ACTUAL
YE ACTUAL
YE ACTUAL
PROJECTED EOY
BUDGET
Revenues:
Sewer Service
Interest
Recycled Water
Miscellaneous
Capital Fees
Total Revenues
2,715,834
36,719
157,244
60,699
75,588
$3,046,084
2,860,876
21,469
168,283
39,590
0
$3,090,218
2,886,205
51,495
204,740
27,255
18,700
$3,188,395
3,121,845
22,728
0
43,327
0
$3,187,900
3,187,669
23,007
0
18,352
63,113
$3,292,141
3,214,900
23,418
17,772
$3,256,090
Expenses:
SMP CMWD
Salaries
Supplies
Utilities
Contracts
Total Expenses
0
914,106
331,652
155,253
529,297
$1,930,308
0
926,243
278,623
140,014
574,757
$1,919,637
0
861,810
290,014
134,214
492,672
$1,778,710
0
916,960
284,227
20,908
483,361
$1,705,456
0
937,917
311,400
23,275
719,982
$1,992,574
16,000
1,080,162
370,752
25,150
758,601
$2,250,665
1,115,776
547,900
1,170,581
575,034
1,409,685
685,800
1,482,444
643,400
1,299,567
643,425
$1,005,425
642,175
2.02
1.57
Net Revenues
Debt Service
Ratio
2.04
2.04
2.06
2.30
Wastewater Debt Coverage Ratio
2.50
2.04
2.30
2.04
2.02
2.00
2.06
Coverage Ratio
1.57
1.50
1.00
0.50
0.00
Actual 2011
Actual 2012
Actual 2013
Minimum Debt Service = 1.15
Actual 2014
Projected 2015
Wastewater Debt Service Coverage
Figure 15 – Historical Debt Service Coverage Ratios - Wastewater
65
Budget 2016
District Budget
FY 2015-16
Five-Year Financial Forecast
The District has incorporated a five-year financial forecast into the FY2015-16 Operating and
Capital Budget. The financial forecast expands the operating budget by projecting operational
results, capital and equipment expenditures, as well as the District’s reserve balances by Fund.
Included in the capital expenditures are expansion projects as well as improvement and
replacement projects over the next five years.
Potable Water Program Operating Budget
Assumptions:
 Continued Increased Cost of Imported Water. MWD and CMWD have prepared longrange finance plans that provide projected imported water rates. The District’s five-year
financial forecast incorporates these rate increases. The District’s adopted five-year rate
schedule incorporated the increase of imported water through June 2021.
The following
are the projected import commodity water rate increases from MWD and CMWD:
2017 – 6.0%, $1,332 AF
2018 – 6.0%, $1,411 AF
2019 – 5.3%, $1,486 AF
2020 – 4.5%, $1,553 AF
2021 – 4.6%. $1,624 AF
 Continued Increased Costs of Imported Fixed Charges. In addition to the projected
imported Tier 1 rate increases from MWD and CMWD, the fixed charges are also projected
to increase, which is a combination of a capacity-reservation charge and a readiness-toserve charge. The following are the projected fixed charges from MWD and CMWD:
2017 – 3.8%, $ 945,216
2018 – 5.2%, $ 994,569
2019 – 4.2%, $1,036,828
2020 – 4.3%, $1,081,433
2121 – 4.3%, $1,127,911
 Reduction of Imported Water purchases. The District anticipates the completion of the PV
Well #1 during FY2015-16. PV Well #1 will reduce imported water purchases by 1,000 AF
per year beginning in FY2016-17. The District anticipates PV Well #2 to come online in
FY2018-19, providing another 1,000 AF of local water resources. The FY2015-16 operating
budget blend ratio of imported water is currently at 64 percent and projected to be reduced
to 59 percent in FY2016-17 and further reduced to 54 percent in FY2018-19 as a result of
the above described local water resource projects.
 Increase of Production Power. As a result of the development of the local water resource
projects described above, local production power will increase. In addition to the increase of
production power for these projects, the forecast incorporates an annual 3 percent increase
for power costs.
 Operational & Maintenance Expenses. Operational and maintenance expenses are
projected to increase 3 percent annually beginning in FY2016-17.
 Water Revenue. The Board of Directors adopted a five-year rate increase effective July
2013 through July 2017. The commodity and meter service charge revenue projections
66
District Budget
FY 2015-16
incorporate the adopted rates through July 2017. The financial forecast assumes zero
growth of the customer base, as the District is near build-out.
 Other Income. Property Tax, Interest Income, Special Services, and Miscellaneous Income
are projected to remain at the current FY2015-16 levels with no increases.
 Capital Replacement Contribution. The contribution to the capital replacement program
will increase from $1,200,000 to $2,000,000 in FY2016-17 and then experience a decline in
FY2019-20 without additional rate increases. The contributions will be utilized for
infrastructure improvements and rehabilitation projects without the need to issue additional
debt.
Potable Water Program Operations
2016
Budget
Potable Program Revenue
Operating Revenue
Potable Water Sales
Special Services
Total Operating Revenue
Non-Operating Revenue
Property Tax
Interest Income
Total Non-Operating Revenue
Total Potable Program Revenue
2020
Projection
2021
Projection
11,621,700
2,364,400
32,000
26,800
14,044,900
11,621,700
2,364,400
32,000
26,800
14,044,900
11,621,700
2,364,400
32,000
26,800
14,044,900
11,621,700
2,364,400
32,000
26,800
14,044,900
310,200
47,629
357,829
311,000
48,000
359,000
311,800
48,000
359,800
312,500
48,000
360,500
313,300
48,000
361,300
314,100
48,000
362,100
$
14,405,400 $
14,406,200 $
14,407,000
8,378,504
618,301
3,110,200
12,107,005 $
8,756,713
636,850
3,196,700
12,590,263
1,500,000 $
2,000,000
Potable Program Expenditures
Water Purchases
Production Power
Operations and Maintenance
Total Potable Program Expenses
Net Operating Results less Debt Service
2019
Projection
11,098,100
2,283,500
32,000
26,800
13,440,400
13,222,143
$
13,799,400
$
7,976,155
441,263
2,786,541
11,203,959
$
1,200,000
Debt Service Coverage
2011A Water and Wastewater Project
2012 Refunding
2018
Projection
10,599,800
2,205,700
32,014
26,800
12,864,314
$
Total Debt Services
2017
Projection
$
14,404,700
$
7,617,793
520,043
2,863,900
11,001,736
$
8,064,207
535,644
2,943,700
11,543,551
$
7,989,780
600,292
3,025,800
11,615,872 $
$
2,000,000
$
2,000,000
$
2,000,000 $
516,836
-
512,136
-
510,444
-
512,982
-
510,350
-
512,112
512,112
$
516,836
$
512,136
$
510,444
$
512,982 $
510,350
$
301,348
$
285,528
$
350,705
$
276,546 $
288,845 $
Table 1 – Projected Potable Water Operations
67
1,304,625
District Budget
FY 2015-16
Potable Water Program Reserves
The long-term financial forecast of the Potable Water Program’s operating budget reflects a
contribution to the potable capital replacement fund through the Net Operating Results. Staff
has incorporated anticipated capital outlay projects that will occur in the five-year financial
forecast and require use of the reserve funds. A 3 percent escalator is incorporated into the cost
of capital projects beginning in FY2016-17.
The following tables depict the Potable Water Program’s Net Operating Results, and the
sources and uses of the reserve funds of the Potable Capital Replacement and Potable Capital
Improvement Fund.
Potable Capital Replacement Fund
2016
Budget
Source of Funds
Transfer In
Grant Funds
Total Sources
Use of Fund
Replacement Projects
Fixed Assets
Transfer Out
Total Uses
Net Annual Cash Balance
Beginning Unrestricted Fund Balance
Net Cumulative Fund Balance
2017
Projection
$
1,200,000
301,348
1,501,348
$
580,900
87,169
1,365,588
2,033,657
$
(532,309)
4,762,122
4,229,813
$
2,000,000
24,134
285,528
2,309,662
$
1,143,043
48,740
1,191,783
$
1,117,879
4,229,813
5,347,692
2018
Projection
$
2,000,000
280,889
350,705
2,631,594
$
219,133
48,740
267,873
$
2,363,721
5,347,692
7,711,413
2019
Projection
2020
Projection
2021
Projection
$
2,000,000
154,432
276,546
2,430,978 $
1,500,000
33,565
288,845
1,822,410 $
2,000,000
696,584
1,304,625
4,001,209
$
298,484
48,740
347,224 $
1,198,354
48,740
1,247,094 $
965,162
48,740
1,013,902
$
2,083,754
7,711,413
9,795,167 $
575,316
9,795,167
10,370,483 $
2,987,307
10,370,483
13,357,790
Table 2 – Projected Potable Capital Replacement Fund
Any improvement project that exceeds the available funds will be appropriated from the Capital
Replacement Fund.
Potable Capital Improvement Fund
2016
Budget
Source of Funds
Developer Contributions
Transfer In
Bond Funds
Grant Funds
CSUCI Recycled Line
Total Sources
$
2017
Projection
70,394
70,394
Use of Fund
Improvement Projects
$
0
$
-
$
70,394
197,548
$
267,942
$
412,000
-
Total Uses
74,365
74,365
2018
Projection
412,000
533,241
$
772,500
$
(337,635)
870,876
$
78,559
78,559
2019
Projection
772,500
$
(693,941)
533,241
$
(160,700)
$
82,991
82,991 $
2021
Projection
87,672
87,672 $
1,545,000
-
-
1,545,000 $
-
30,308
30,308
3,079,700
$
3,079,700
(1,462,009)
(160,700)
87,672
(1,622,709)
(3,049,392)
(1,535,037)
(1,622,709) $
(1,535,037) $
(4,584,429)
Table 3 – Projected Potable Capital Improvement Fund
68
2020
Projection
District Budget
FY 2015-16
Non-Potable Water Program Operating Budget
Assumptions:
 Continued Increased Cost of Imported Water.
The non-potable water program
purchases imported water to blend with local non-potable groundwater to reduce chlorides
for some of the District’s agricultural customers. As stated above in the potable water
program, Metropolitan and Calleguas’s imported water rate increase projections have been
incorporated into the five-year financial forecast. In addition to imported water purchases,
the non-potable program purchases non-potable water, which is diverted through the Conejo
Creek Diversion, from the City of Thousand Oaks. The increase of the non-potable water is
estimated at three percent annually.
 Increased Cost of Production Power. Power production costs are projected to increase
annually by three percent.
projected to increase three annually.
 Capital Replacement Contribution. One of the key elements of the Rate Study was the
separation of the potable and non-potable systems into distinct, self-supporting enterprises.
The five-year financial forecast assumes the non-potable water program will achieve positive
operating results in FY2016-17. Upon repayment to the potable water program for any
actual negative operating results, the non-potable program will begin contributing to the
capital replacement program beyond the five-year financial forecast.
 Water Revenue. The adopted five-year rate schedule includes commodity rate increases
for the non-potable program. Both the commodity and meter service charge revenue
projections incorporate the adopted rates through July 2017. The financial forecast
assumes zero growth of the customer base, as the District is near build-out.
Non-Potable Water Program Operations
2016
Budget
2017
Projection
2018
Projection
2019
Projection
2020
Projection
3,390,400
399,357
176,500
990
16,900
3,764,900
411,338
182,700
1,000
16,900
4,139,400
423,678
189,300
1,000
16,900
4,139,400
436,388
189,300
1,000
16,900
4,139,400
449,480
189,300
1,000
16,900
4,139,400
462,964
189,300
1,000
26,800
3,984,147
4,376,838
4,770,278
4,782,988
4,796,080
4,819,464
206,800
5,718
207,300
5,300
207,800
5,300
208,400
5,300
208,900
5,300
301,200
25,300
212,518
212,600
213,100
213,700
214,200
326,500
$ 4,196,665
$ 4,589,438
$ 4,983,378
$ 4,996,688
1,338,191
810,628
1,594,204
1,390,967
834,947
1,638,700
1,455,912
859,995
1,684,500
1,522,017
885,795
1,731,700
$ 3,743,023
$ 3,864,614
$ 4,000,407
$ 4,139,512
$ 4,277,889 $ 4,416,692
$
$
$
$
$
Non-Potable Program Revenue
Operating Revenue
Water Sales
Potable
Recycle/Non-Potable
Water Sales to PV
Special Services
Property Tax
Interest Income
Total Non-Potable Program Revenue
Non-Potable Program Expenditures
Water Purchases
Production Power
Total Non-Potable Program Expenses
2012 Refunding
Total Debt Services
32,990
678,000
$
-
710,990
$ (257,348)
-
32,690
668,000
-
32,582
669,500
-
2021
Projection
$ 5,010,280 $ 5,145,964
1,585,320
912,369
1,780,200
32,744
670,000
-
1,647,052
939,740
1,829,900
$
-
32,576
666,250
32,688
0
$
700,690
$
702,082
$
702,744
$
698,826 $
32,688
$
24,134
$
280,889
$
154,432
$
33,565 $
696,584
Table 4 – Projected Non-Potable Operations
69
District Budget
FY 2015-16
Non-Potable Water Program Reserves
The long-term financial forecast of the Non-Potable Water Program’s operating budget reflects a
contribution to the non-potable capital replacement fund through the Net Operating Results.
Staff has incorporated anticipated capital outlay projects that will occur in the five-year financial
forecast and require use of the reserve funds. A three percent escalator is incorporated into the
cost of capital projects beginning in FY2016-17.
The following tables depict the Non-Potable Water Program’s Net Operating Results, and the
sources and uses of the reserve funds.
Non-Potable Capital Replacement Fund
2016
Budget
Source of Funds
Transfer In
Grant Funds
Total Sources
1,365,588
(257,348)
$ 1,108,240
Use of Fund
Fixed Assets
Transfer Out
2017
Projection
2018
Projection
2019
Projection
24,134
24,134
600,000
280,889
880,889
154,432
154,432
$
1,281,600
133,156
-
Total Uses
$ 1,414,756
77,508
44,990
24,134
$
(306,516)
306,526
$
10
$
146,632
74,418
44,990
280,889
$
(122,498)
306,526
$
184,028
$
400,297
664,620
$
38,326
44,990
154,432
$
480,592
184,028
$
2020
Projection
237,748
581,304
33,565
33,565 $
606,413
44,990
33,565
$
(83,316)
664,620
$
2021
Projection
306,168
44,990
696,584
684,968 $ 1,047,743
(651,403)
581,304
$
696,584
696,584
(70,099) $
(351,158)
(70,099)
(421,258)
Table 5 – Projected Non-Potable Capital Replacement Fund
A non-potable connection fee currently does not exist for the Non-Potable Water Program. A
Connection Fee Study is underway, and will include the development of a non-potable fee. Any
improvement projects will be appropriated from the Capital Replacement Fund.
Table 6 – Projected Non-Potable Capital Improvement Fund
70
District Budget
FY 2015-16
Wastewater Program Operating Budget
Assumptions:
projected to increase an average of 2.5 percent annually beginning in FY2016-17.
 Sewer Service Charge. The adopted four-year sewer service charge is incorporated into
the five-year financial projection and zero growth of the District’s customer base. The final
adopted rate increase will occur on July 2016.
 Capital Replacement Contribution. The Capital Replacement Contribution will decline to
$300,000 beginning in FY2016-17 and it is projected that the yearly capital replacement
contribution will continue to decrease without an additional rate increase.
Projected Financial Wastewater Program Operations
2016
Budget
2017
Projection
2018
Projection
2019
Projection
2020
Projection
2021
Wastewater Program Revenue
Operating Revenue
Special Services
3,214,900
17,772
3,232,672
3,279,900
17,800
3,297,700
3,279,900
17,800
3,297,700
3,279,900
17,800
3,297,700
3,279,900
17,800
3,297,700
3,279,900
17,800
3,297,700
Interest Income
Total Non-Operating Revenue
23,418
23,418
23,400
23,400
23,400
23,400
23,400
23,400
23,400
23,400
23,400
23,400
$
3,256,090 $
3,321,100 $
3,321,100 $
3,321,100 $
3,321,100 $
3,321,100
Wastewater Program Expenditures
SMP CMWD
Total Wastewater Program Expenses
$
16,000
2,234,665
2,250,665 $
16,300
2,293,800
2,310,100 $
16,600
2,355,000
2,371,600 $
16,900
2,417,800
2,434,700 $
17,200
2,482,200
2,499,400 $
17,500
2,548,400
2,565,900
$
350,000 $
300,000 $
300,000 $
200,000 $
150,000 $
150,000
$
205,175
437,000
642,175 $
203,900
430,000
633,900 $
204,400
429,900
634,300 $
204,700
434,100
638,800 $
204,800
430,500
635,300 $
205,350
0
205,350
$
13,250 $
77,100 $
15,200 $
47,600 $
36,400 $
399,850
Total Wastewater Program Revenue
2012 Refunding
Total Debt Services
Table 7 – Projected Wastewater Operations
71
District Budget
FY 2015-16
Wastewater Program Reserves
The following tables depict the Wastewater Program’s Net Operating Results, and the sources
and uses of the reserve funds. A 3 percent escalator is incorporated into the cost of capital
projects beginning in FY2016-17.
Wastewater Capital Replacement Fund
2016
Budget
Source of Funds
Transfer In
Grant Funds
Total Sources
Use of Fund
Fixed Assets
Transfer Out
Total Uses
2017
Projection
2018
Projection
2019
Projection
2020
Projection
2021
Projection
$
350,000
13,250
363,250 $
300,000
77,100
377,100 $
300,000
15,200
315,200 $
200,000
47,600
247,600 $
150,000
36,400
186,400 $
150,000
399,850
549,850
$
17,500
103,675
121,175 $
206,000
50,470
256,470 $
51,500
50,470
101,970 $
80,340
50,470
130,810 $
51,500
50,470
101,970 $
206,000
50,470
256,470
$
242,075
2,853,760
3,095,835 $
120,630
3,095,835
3,216,465 $
213,230
3,216,465
3,429,695 $
116,790
3,429,695
3,546,485 $
84,430
3,546,485
3,630,915 $
293,380
3,630,915
3,924,295
Table 8 – Projected Wastewater Capital Replacement Fund
Wastewater Capital Improvement Fund
2016
Budget
Source of Funds
Developer Contributions
Transfer In
Bond Funds
Grant Funds
CSUCI Recycled Line
Total Sources
Use of Fund
Improvement Projects
Transfer Out
Total Uses
Note. Includes Bond Funds
$
-
$
-
$
2017
Projection
2018
Projection
2019
Projection
2020
Projection
2021
Projection
$
-
-
$
-
$
-
$
-
$
592,250
592,250 $
535,600
535,600 $
-
$
-
$
-
$
1,915,320
(592,250)
1,915,320
1,915,320 $
1,323,070 $
(535,600)
1,323,070
787,470 $
787,470
787,470
787,470
787,470 $
787,470 $
787,470
Table 9 – Projected Wastewater Capital Improvement Fund
72
District Budget
FY 2015-16
Five-Year Capital Outlay
The following Five-Year Capital Outlay section lists the anticipated capital projects to be
implemented over the next five years. This list of projects was used to develop the five-year
financial projections.
Line
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
%
Project Description
Alloc
FY 2016
FY 2017
FY 2018 FY 2019
FY 2020
FY 2021
Potable Water Facilities
Reservoir Seismic Retrofit and Site Rehabilitation
492,700
484,300
Distribution System Rehabilitaion
40,000
40,000
40,000
40,000
40,000
Expand Santa Rosa Line to 24' (Upland Rd to San Rafael Way)
Automatic Hydroelectric Generator MS 10
Replacement of eleven 1 1/2 Poly Services on San Rafael
120,000
100,000
PS#1 Rehabilitation
150,000
50,000
Pump Station #4 Auxiliary Pump
50,000
Santa Rosa Recharge
750,000
Complete 12" main (Via Latina to San Rafael)
21,000
90,000
Secondary Well at RMWTP
385,000
Read Rd Well
Well Rehabilitation
100,000
100,000
100,000
100,000
100,000
Total Potable Water Facilities
$ 370,000 $ 940,000 $ 140,000 $ 190,000 $ 1,038,700 $ 714,300
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Non-Potable Water Facilities
Convert Potable Reservoir 4C to NP Tank 4C
New Tank & Site rehabilitation (AG3)
Distribution System Rehabilitaion
Pond Rip Rap
CamSan Recycle Line
Non Potable Reservoir 1 C+
Wildwood Connection Pipeline
Hill Canyon Direct Pipeline
Pond Expansion
Water Quality Improvements at Storage Ponds
Upsize Creek Crossing Near NP 1A Tank
Wildwood Connection Pipeline
PS#4 Auxiliary Pump
Upsize Creek Crossing Near NP 1A Tank
Total Non-Potable Water Facilities
32
33
34
36
37
38
Ongoing Water Capital Replacement
Meter Replacement
Install Automated Meter Reading System
Radio System Upgrades
SCADA Modifications
Tank Coating Rehabilitation
Total Ongoing Water Capital Replacement
39
40
41
42
43
44
Potable Capital Replacement
Meter Replacement
SCADA Modifications
Total Potable Capital Replacement
97%
97%
52%
52%
98%
45
46
47
48
49
50
Non-Potable Capital Replacement
Meter Replacement
SCADA Modifications
Total Non-Potable Capital Replacement
3%
3%
48%
48%
2%
No.
60,000
800,000
400,000
10,000
60,000
10,000
270,000
10,000
10,000
235,000
23,500
$ 1,260,000 $
100,000
100,000
32,500
235,000
70,000 $ 70,000 $ 10,000 $ 538,500 $ 245,000
75,000
100,000
75,000
75,000
75,000
75,000
52,000
100,000
100,000
100,000
$ 232,500 $ 175,000 $ 75,000 $ 127,000 $ 175,000 $ 275,000
97,000
97,000
16,900
52%
48%
72,750
97,000
72,750
72,750
72,750
72,750
27,040
52,000
52,000
98,000
$ 210,900 $ 169,750 $ 72,750 $ 99,790 $ 124,750 $ 222,750
3,000
3,000
15,600
2,250
3,000
21,600 $
5,250 $
2,250
2,250
2,250
2,250
48,000
24,960
2,250 $ 27,210 $
50,250 $
48,000
2,000
52,250
220,325
$ 220,325 $
91,000
91,000
91,000
91,000 $ 91,000 $ 91,000 $
91,000
91,000 $
91,000
91,000
87,169
133,156
$ 220,325 $
47,320
47,320
47,320
43,680
43,680
43,680
91,000 $ 91,000 $ 91,000 $
47,320
43,680
91,000 $
47,320
43,680
91,000
$
Fixed Assets
51 Water Fixed Assets
52 Total Fixed Assets
Fixed Assets
53 Potable FA
54 Non-Potable FA
55 Total Fixed Assets
10,000
60,000
Capital Replacement Projects Inflated
1
2
3
4
5
6
7
8
Inflated Projects
Annual Inflation
Total Potable Projects
WCRP Projects Funded
Fixed Asset Funded
Total Non-Potable Projects
Fixed Asset Funded
Grand Total Projects
0%
3%
3%
3%
3%
3%
580,900
1,109,750
212,750
289,790
1,163,450
937,050
580,900
1,143,043
219,133
298,484
1,198,354
965,162
87,169
48,740
48,740
48,740
48,740
48,740
1,281,600
75,250
72,250
37,210
588,750
297,250
1,281,600
77,508
74,418
38,326
606,413
306,168
133,156
44,990
44,990
44,990
44,990
44,990
$ 2,082,825 $ 1,278,730 $ 378,730 $ 420,730 $ 1,845,930 $ 1,328,030
Table 10 – Projected Water Capital Replacement Outlay
73
Line
No.
1
2
3
4
5
6
7
Project Description
Potable Water Facilities
3 to 4 Pump Station
PV Well #2
RO at Conejo Well
SR#3 Utilization
Complete 12" main (Via Latina to San Rafael)
Total Potable Water Facilities
District Budget
FY 2016 FY 2017
FY 2015-16
FY 2018
FY 2019
FY 2020
FY 2021
750,000
400,000
1,500,000
$
0 $ 400,000 $ 750,000 $ 1,500,000 $
2,800,000
100,000
90,000
0 $ 2,990,000
$
0%
3%
3%
3%
0
412,000
772,500
1,545,000
0
412,000
772,500
1,545,000
0
0
0
0
0
0
0
0
0 $ 412,000 $ 772,500 $ 1,545,000 $
3%
3%
0
3,079,700
0
3,079,700
0
0
0
0
0 $ 3,079,700
Capital Improvement Projects Inflated
1
2
3
4
5
6
Inflated Projects
Annual Inflation
Total Potable Projects
WCIP Projects Funded
Total Non-Potable Projects
Table 11 – Projected Water Capital Improvement Outlay
74
District Budget
FY 2015-16
Wastewater Capital Replacement Projects (CRP)
Line
No.
Project Description
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
1
2
3
Wastewater Facilities
Replace Bar Screen
Biosolids Handling Capability Improvements
Total Wastewater Facilities
$
4
5
Ongoing Wastewater Capital Replacement
Total Ongoing Wastewater Capital Replacement
$
6
7
Fixed Assets
Wastewater Fixed Assets
Total Fixed Assets
$
103,675
49,000
49,000
49,000
49,000
49,000
103,675 $ 49,000 $ 49,000 $ 49,000 $ 49,000 $ 49,000
$
0%
3%
3%
3%
3%
3%
17,500
200,000
50,000
78,000
50,000
200,000
17,500
206,000
51,500
80,340
51,500
206,000
103,675
50,470
50,470
50,470
50,470
50,470
121,175 $ 250,470 $ 100,470 $ 128,470 $ 100,470 $ 250,470
150,000
200,000
50,000
50,000
50,000
50,000
0 $ 200,000 $ 50,000 $ 50,000 $ 50,000 $ 200,000
17,500
17,500 $
0 $
28,000
0 $ 28,000 $
0 $
0
Capital Replacement Projects Inflated
1
2
3
4
5
Inflated Projects
Annual Inflation
Total Wastewater Projects
Fixed Asset Funded
Table 12 – Projected Wastewater Capital Improvement Outlay
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Project Description
Wastewater Facilities
Chlorine Contact Chamber Cover
Effluent Pond Relining
Replace Contact Chamber Drain Valves
Clarifer
Hypo Tanks Replacement
Hypo Tank & Pump Cover
Plant Water Effluent Pump
Screening at Effluent Pond & Pump Intake
Clarifier Cleaning System/Cover
Instrumentation Upgrade
Calle Bodega & Mission Oaks line
Calleguas Creek Sewer Line
WRF Underdrain Design
Total Wastewater Facilities
FY 2016
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
50,000
450,000
30,000
30,000 370,000
15,000 150,000
$ 0 $ 575,000 $ 520,000 $ 0 $ 0 $ 0
Capital Improvement Projects Inflated
1
2
3
4
Inflated Projects
Annual Inflation
Total Wastewater Projects
0%
3%
3%
3%
3%
3%
0 592,250 535,600 0 0 0
0 592,250 535,600 0 0 0
$ 0 $ 592,250 $ 535,600 $ 0 $ 0 $ 0
Table 13 – Projected Wastewater Capital Improvement Outlay
75
District Budget
FY 2015-16
Glossary
The FY2015-16 budget contains terminology that is unique to public finance and budgeting.
The following Budget Glossary provides assistance in understanding these terms.
Accrual Basis of Accounting: The basis of accounting under which transactions are recognized
when they occur, regardless of the timing of cash receipts and disbursements.
Acre-Foot: The volume of water that will cover one acre to a depth of one foot. One acre-foot
equals 435.6 units or 325,850 gallons.
Appropriation: The annual budget adopted by the District’s Board for monitoring and control
purposes, serving as a financial plan.
Balanced Budget: A balanced financial plan for a specified period of time that matches all
planned revenues and expenditures with various services. The District uses a fiscal year
beginning July 1 and ending June 30 for budgetary and financial reporting purposes.
Bond: A written promise to pay a sum of money on a specific date at a specified interest rate.
The interest payments and the repayment of the principal are authorized in a District bond
resolution. Bonds are frequently used for construction of large capital project such as buildings,
reservoirs, pipelines and pump stations.
Capital Budget: The portion of the annual budget that appropriates funds for the purchase of
capital equipment items and capital improvements. These expenditures are separate from
regular operating items, such as salaries, utilities and office supplies.
Calleguas Municipal Water District: The District has access to Metropolitan Water District
(MWD) imported water through Calleguas Municipal Water District’s entitlement as a member
agency of MWD.
Capital Improvement Program: A long-range plan for the construction, rehabilitation and
modernization of District-owned and -operated infrastructure.
Class of Service: All customers are classified based on the primary use of water on their parcel;
broad classifications include (but are not limited to) residential, industrial, agriculture, etc. The
water rate per unit is determined by this classification.
Debt Service Coverage Ratio:
payments on debt.
The ratio of net revenue to annual interest and principal
Debt Service: The District’s obligation to pay the principal and interest of bonds and other debt
instruments according to a predetermined payment schedule.
Depreciation: An expense recorded to allocate a tangible asset’s cost over its useful life.
Enterprise Fund: Fund that provides goods or services to the public for a fee that makes the
entity self-supporting.
76
District Budget
FY 2015-16
Equivalent Dwelling Unit: A one single-family dwelling unit or its equivalent. An equivalent
dwelling unit is assumed to discharge wastewater at a flow and strength equal to that of an
average single-family dwelling unit.
Expenditure: These terms refer to the outflow of funds paid or to be paid for assets, goods or
services obtained regardless of when actually paid for. *Note: An encumbrance is not an
expenditure; an encumbrance reserves funds to be expended in a future period.
Fiscal Year: Twelve-month term designating the beginning and ending period for recording
financial transactions. The District has specified July 1 to June 30 as its fiscal year.
Fixed Asset: Items with an original cost greater than $1,000, and less than or equal to $5,000.
Typically, a fixed asset: has an economic useful life longer than three years; maintains its
identity, either as a separate item or as identifiable component; is not a repair part or supply
item; and is used to conduct District activities.
Fund Balances: The current funds on hand resulting from the historical collection and use of
monies. The difference between assets and liabilities reported in the District’s Operating Fund
plus residual equities or balances and changes therein.
Interest Income: Earning from the investment portfolio.
Late Charges/Penalties: Charges and penalties are imposed on customer accounts for late
payments, returned payments, and other infringement of the District’s Rules and Regulations.
Meter Service Charge: Each water service customer pays a monthly meter service charge for
water system replacement, maintenance and operation expenses. The charge is based on the
size of the meter and class of service.
Metropolitan Water District: MWD is one of 30 agencies that have contracted for imported water
service from the State Water Project, owned by the State and operated by the California
Department of Water Resources.
Set-up Fees for Accounts: A charge is added for each new account, and whenever an existing
account is transferred to another customer. This fee contributes to the administrative costs
associated with establishing new accounts.
State Water Project: The State Water Project (SWP) transports water from the SacramentoSan Joaquin Delta via the California Aqueduct to four delivery points near the northern and
eastern boundaries of the MWD service area. The SWP is owned by the State and operated by
the California Department of Water Resources.
Unit: 748 gallons of water equals a single Hundred Cubic Feet (HCF) Unit. The District bills its
customers in HCF Units.
Water Connection Fees: Charges paid by customers to connect to a District water system for
potable water service. Connection fees are the cost of buying into the existing distribution
system, and are determined by the meter size, the District capacity fee, and zone charge.
77
District Budget
FY 2015-16
Water Rates: Rates vary among classes of service and are measured in HCF Units. Most rates
in the District are based on a two-tier accelerated block structure. Tier 1 is the first 12 HCF
Units and Tier 2 is water use above 12 HCF Units.
78
District Budget
List of Acronyms and Abbreviations
AF
AMR
BMP
CIP
CMWD
CSMFO
CUWCC
CWRF
EDU
EIR
FTE
FY
GAAP
GASB
HCF
IFMP
LAIF
MG
MGD
MOU
MS
MSF
MWD
PERS
PS
PZ
RMWTP
SCADA
SRGWMP
SWP
Acre-Foot/Feet
Automated Meter Reader/Reading
Best Management Practices
Capital Improvement Program
Calleguas Municipal Water District
California Society of Municipal Finance Officers
California Urban Water Conservation Council
Camrosa Water Reclamation Facility
Equivalent Dwelling Unit
Environmental Impact Report
Full-time Equivalent
Fiscal Year
Generally Accepted Accounting Principles
Government Account Standards Board
Hundred Cubic Foot
Integrated Facilities Master Plan
Local Agency Investment Fund
Million Gallons
Million Gallons per Day
Memorandum of Understanding
Meter Station
Meter Service Fee
Metropolitan Water District
Public Employees’ Retirement System
Pump Station
Pressure Zone
Round Mountain Water Treatment Plant
Supervisory Control and Data Acquisition
Santa Rosa Groundwater Management Plan
State Water Project
79
FY 2015-16
District Budget
APPENDICES
80
FY 2015-16
187,905
3,086,175
50120 $
50130 $
50140 $
50150 $
$
Part-Time
Standby
Benefits
Benefit Plan
50350 $
50360 $
Fees & Charges
Insurance
Fixed Assets:
50340 $
Bad Debt
324,000
17,521,647
$
17,197,647
$
$
1,821,135
-
90,700
98,975
4,500
59,000
35,600
23,700
37,850
55,000
537,500
548,350
19,350
174,000
48,110
$
$
50310 $
50330 $
Safety & Training
50300 $
Conference & Travel
Board Expense
50290 $
50260 $
Materials & Supplies(Stock Supplies)
50270 $
50250 $
Small Tools & Equipment(Small Tools, Equip &
50280 $
50240 $
Pipeline Repairs
Legal Services
50210 $
Communications
Repair Parts & Equipment Maintenance
50200 $
Utilities
88,500
1,708,100
$
Services & Supplies
347,108
1,360,992
50220 $
50230 $
Outside Contracts
726,512
5,040
93,000
60,432
50110 $
2,013,286
50100 $
Regular
Overtime
10,582,237
$
212,396
1,251,891
$
SMP CMWD
587,134
910,277
7,620,539
-
$ 3,139,175
$
$3,139,175
$36,200
$0
$0
$0
$0
$25,600
$7,400
$3,200
$0
$0
$0
$0
$0
$0
$0
$16,800
$0
$16,800
$3,086,175
$187,905
$726,512
$5,040
$93,000
$60,432
$2,013,286
$
$
537,700
-
$537,700
$308,200
$90,700
$29,700
$4,500
$59,000
$0
$16,300
$30,950
$55,000
$0
$21,050
$1,000
$0
$0
$0
$229,500
$227,800
$1,700
10
5
Combined
General
Adminstration
Human
Resources
District
Budget
50020 $
$
CCP
Pumping Power
$
50010 $
CMWD Fixed Charges
Water Purchases
Production:
2015-2016 Budget
$
$
Info
206,602
30,500
$176,102
$67,110
$0
$0
$0
$0
$0
$0
$500
$0
$18,000
$500
$0
$0
$48,110
$0
$108,992
$0
$108,992
11
Systems
$
$
53,300
-
$53,300
$6,300
$0
$1,200
$0
$0
$0
$0
$0
$0
$0
$4,250
$850
$0
$0
$0
$47,000
$45,000
$2,000
12
Engin Ser.
Resce Plng &
Water
$
$
56,700
-
$56,700
$4,800
$0
$0
$0
$0
$0
$0
$3,200
$0
$0
$1,600
$0
$0
$0
$0
$51,900
$17,000
$34,900
22
Conservation
$ 142,450
$
$142,450
$1,550
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,550
$0
$0
$0
$0
$140,900
$5,000
$135,900
24
Services
Customer
$
$
Water
159,500
100,000
$59,500
$39,500
$0
$7,000
$0
$0
$0
$0
$0
$0
$3,000
$28,000
$1,500
$0
$0
$0
$20,000
$0
$20,000
25
Quality
$
$
487,000
120,000
$367,000
$128,500
$0
$0
$0
$0
$0
$0
$0
$0
$31,500
$67,000
$1,000
$0
$0
$29,000
$238,500
$0
$238,500
26
Rolling Stk
Build/Grnds &
$
$
$
$
$
$
9,380,993
2,500
$9,378,493
$663,575
$0
$40,075
$0
$0
$10,000
$0
$0
$0
$113,000
$318,000
$10,000
$128,000
$0
$44,500
$297,500
$0
$297,500
$8,417,418
441,263
196,396
910,277
6,869,482
52
Water
Potable
55,000
$2,611,819
$381,000
$0
$3,000
$0
$0
$0
$0
$0
$0
$307,000
$36,000
$1,000
$34,000
$0
$0
$82,000
$30,000
$52,000
$2,148,819
810,628
587,134
751,057
$ 2,666,819
$
$
$
$
53
Water
$
$
$
$
$
1,251,891
212,396
587,134
910,277
7,620,539
Totals
Program
1,821,135
-
90,700
98,975
4,500
59,000
35,600
23,700
37,850
55,000
537,500
548,350
19,350
174,000
48,110
88,500
1,708,100
347,108
1,360,992
3,086,175
187,905
726,512
5,040
93,000
60,432
2,013,286
16,000
324,000
Appendix 1
$ 17,521,647
$
$675,408 $ 17,197,647
$184,400 $
$
$0 $
$18,000 $
$0 $
$0 $
$0 $
$0 $
$0 $
$0 $
$65,000 $
$70,400 $
$4,000 $
$12,000 $
$0 $
$15,000 $
$475,008 $
$22,308 $
$452,700 $
$
$
$
$
$
$
$
$16,000 $ 10,582,237
16,000
$ 691,408
$
$
57
Services
Non-Potable WasteWater
Utilities
SCE
Gas
Water- in-house
Medical
Dental
Vision
a. Communications
Answering Service
Cell Phone
ISP Internet Host/T-1 Line Chg
Main Telephone Lines and Long Distance
Modem/ Lines
-
Workman's Comp
Medicare
Social Security
PERS
Benefits
Benefits fund:
$
$
$
$
$
$
$
50210 $
$
$
$
$
$
50200 $
$
$
$
50140
48,110
3,100
14,720
5,100
23,790
1,400
88,500
50,500
1,500
36,500
178,533
9,152
4,648
49,974
31,486
3,830
448,889
$726,512
Combined
$0
$0
178,533
9,152
4,648
49,974
31,486
3,830
448,889
$726,512
5
10
$0
$0
$0
$48,110
3,100
14,720
5,100
23,790
1,400
11
12
$0
$0
22
$0
$0
24
$0
$0
25
$0
$0
$0
$29,000
27,500
1,500
26
$0
36,500
$44,500
8,000
52
53
$0
$0
$0
$15,000
15,000
57
Appendix 1
$48,110
3,100
14,720
5,100
23,790
1,400
$88,500
50,500
1,500
36,500
b. Outside Contracts
ACAD Maintenance
Air Conditioner Maintenance
Acorn conservation advertisement
Alchemy Maintenance Plan
AMR Support
ArcInfo/ArcView Maint Agree
Backflow Testing
Barscreen Maintenance
CIS Maint Agree
CWS Software Support
Converting AsBuilts to GIS
County ShapeFile Updates
Creative Solutions_Fixed Asset Maint
Creative Solutions Out of Scope
Customer Receipt Proc. Svcs
Spacial Wave GIS Maint Contract
Dig Alert
DOT Random Survey
Document Shredding/Copying
Employment Background/Physical
Forklift Rental
General Labor
Grounds Cleanup
Info Send
Info Send-Insert Mailing
Information Systems Support & Maintenance
School Assembly
Janitor Service
Landscaping
Landscape Surveys
Manhole Rehabilitation
Meter Reading Services
Metroscan CoreLogic
Offsite Water Quality Testing
Paint
Building
and
a t CWRF
C
u d ga
d MCC's
CC s
Painting
Pest
Potable Water Model Maintenance Fee
Purified Water Delivery
Raise valve stackings
Reservoir Cleaning
Residential Surveys Prop 84 25%match
Road Repair/Maint.
Sand Removal
SCADA Software Support
Sludge Pressing
Sludge Removal
TO Sewer Disposal Services
Trash Removal
Uniforms Svc
Well Mainenance
Valve Maintenance/hydrant flushung
Vehicle Lease
Verisign certificates
Virus Protection (GFI & Mcafee)
VRSD
Weed Abatement
50220 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
1,360,992
1,500
3,500
1,000
3,000
7,700
3,150
12,900
13,000
27,420
13,197
2,500
3,400
325
100
15,000
7,200
2,000
600
1,000
1,200
10,000
5,000
10,000
63,000
4,200
12,500
1,000
16,000
15,000
20,000
60,000
45,000
1,800
20,000
40,000
0,000
30,000
3,000
3,600
2,500
50,000
15,000
6,400
70,000
15,000
17,500
63,000
125,000
6,700
9,000
10,000
150,000
125,000
72,000
2,100
2,000
120,000
20,000
Combined
5
10,000
5,000
1,200
600
$16,800
700
1,000
$1,700
10
11
2,100
2,000
17,500
3,600
1,800
12,500
7,200
27,420
13,197
2,500
3,400
325
100
3,000
7,700
3,150
$108,992
1,500
2,000
$2,000
12
22
6,400
3,000
20,000
1,000
3,500
1,000
$34,900
24
45,000
63,000
15,000
12,900
$135,900
25
20,000
$20,000
26
20,000
72,000
2,000
60,000
30,000
3,000
16,000
12,000
10,000
10,000
3,500
$238,500
52
150,000
125,000
2,500
20,000
$297,500
53
2,000
15,000
20,000
15,000
$52,000
57
120,000
63,000
125,000
6,700
5,000
10,000
10,000
40,000
0,000
60,000
13,000
$452,700
Appendix 1
$1,360,992
1,500
3,500
1,000
3,000
7,700
3,150
12,900
13,000
27,420
13,197
2,500
3,400
325
100
15,000
7,200
2,000
600
1,000
1,200
10,000
5,000
10,000
63,000
4,200
12,500
1,000
16,000
15,000
20,000
60,000
45,000
1,800
20,000
40,000
0,000
30,000
3,000
3,600
2,500
50,000
15,000
6,400
70,000
15,000
17,500
63,000
125,000
6,700
9,000
10,000
150,000
125,000
72,000
2,100
2,000
120,000
20,000
50230 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50240 $
$
$
50250 $
$
$
$
c. Professional Services
Arbitrage
Audit
CEQA Review
CIS-Out of Scope
Consumer Confidence Rpt
Customer Outreach/Awareness
DCSE/Spatial Wave Special Projects
Engineering Services
Grant Applications
Investment Policy Review
LRP Audit
Non-Potable Water Model
Printing& Mailing - 2 newsletters
Production Copying
Public Hearing Notice Advertisement
Santa Rosa Basin GSA
Tech/Env. Services
TMDL
Salts and Nutrient Management Plan
d. Pipeline Maintenance
Pipeline Repair Parts
Unscheduled Leak Repairs
e. Small Tools & Equipment
Hand Tools
Hand Tools for RO Plant
Misc
19,350
17,600
750
1,000
174,000
8,000
166,000
347,108
1,300
17,500
20,000
5,000
5,000
7,200
5,000
20,000
25,000
1,400
2,500
30,000
10,800
600
1,500
100,000
5,000
22,308
67,000
Combined
$0
5
$0
$0
$0
10
1,000
$1,000
$0
67,000
5,000
100,000
3,600
600
1,500
25,000
1,400
2,500
2,400
$227,800
1,300
17,500
11
$0
$0
$0
$850
850
$0
5,000
20,000
20,000
$45,000
12
22
$0
$0
7,200
5,000
4,800
$17,000
$0
$0
5,000
$5,000
24
$0
$0
$1,500
750
750
25
$0
$0
$1,000
1,000
26
$0
$10,000
10,000
$128,000
4,000
124,000
52
53
$1,000
1,000
$34,000
2,000
32,000
30,000
$30,000
57
$4,000
4,000
$12,000
2,000
10,000
22,308
$22,308
Appendix 1
$19,350
17,600
750
1,000
$174,000
8,000
166,000
$347,108
1,300
17,500
20,000
5,000
5,000
7,200
5,000
20,000
25,000
1,400
2,500
30,000
10,800
600
1,500
100,000
5,000
22,308
67,000
f. Materials & Supplies
*Office Supplies
Argon Gas
Art Calendar Contest Supplies
BluePrint/Plotting Supplies/Svcs.
Business Cards
Cartridge Filter for RMWTP
Check Stock/Tax Forms
Chemicals RMWTP
Chemicals
Crane to service pumps
Customer Landscape Classes
Distilled Water Svc
Door Hangers
Equip/Glassware
Flags
Fuel
Gen Coolant Flush
General Postage Charges
Hoses
Kitchen/Restroom Supplies
Misc. Supplies
Non-Potable Labels & Supplies
Parcel Service
Petroleum Lubricants
Pipe Supplies
*
Print Cartridges (5si,Laser,Epson color)
Reagents
Reagents RO Plant
Recertification Samples
Reference Materials
Residential Plumbing Handbooks
RO Plant Supplies and Materials
Salt/Chlorine
Supplies/Parts
Teacher
eac e Resources
esou ces Workshop
o s op
Underground Service Alert Supplies
Tradeshow booth- graphics
50260 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
548,350
5,000
250
400
3,000
600
9,000
1,300
210,000
75,000
4,000
300
1,100
750
8,000
1,000
86,000
2,000
2,500
300
5,400
2,300
1,000
800
7,500
25,000
5,000
21,500
4,000
3,500
750
400
50,000
6,500
2,500
500
1,000
200
Combined
5
$0
200
250
5,000
800
2,500
5,400
1,300
600
$21,050
5,000
10
11
500
$500
1,000
250
3,000
$4,250
12
500
400
300
400
$1,600
22
800
750
$1,550
24
25
3,500
250
15,500
8,000
500
250
$28,000
6,000
1,000
60,000
$67,000
26
52
50,000
6,500
2,500
4,000
19,000
2,000
210,000
15,000
9,000
$318,000
53
6,000
1,000
25,000
4,000
$36,000
57
6,000
1,500
1,000
300
1,000
600
60,000
$70,400
Appendix 1
$548,350
5,000
250
400
3,000
600
9,000
1,300
210,000
75,000
4,000
300
1,100
750
8,000
1,000
86,000
2,000
2,500
300
5,400
2,300
1,000
800
7,500
25,000
5,000
21,500
4,000
3,500
750
400
50,000
6,500
2,500
500
1,000
200
50290 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50300 $
$
$
$
$
$
$
$
i. Conference & Travel
ACWA
AWA
AWWA
CASA
CSMFO
VCSDA
Water Reuse
50280 $
$
$
50270 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
h. Dues & Subscriptions
ACWA
ASCE
AWA
AWWA
CASA
CSFMO
CUWCC
GFOA
IT KnowledgeBase
Memberships
Recertifications
VCSDA
VCSTAR
Water Reuse
WCVC
Legal Services
Legal Counsel
Legal Consel-Special Counsel
Repair Parts & Equipment Maintenance
Calibrate Balances
Calrifier Rehab
Certify Hoods
Information System Support & Maintenance
Generator maintenance
Instrument Repairs-Lab
Maintenance Material
Meter Repair Parts
Meter Supplies(boxes,etc)
Motor Repair
Parts & Repairs
Printer Maintenance Agreement
PS#4 Flow meter and pump installation
Pump Repair
Telephone Maintenance
Vault Maintenance
Valve & Flowmeter Installation PS#2
Vehicle maintenance
23,700
8,000
2,400
4,000
5,000
1,800
300
2,200
37,850
15,900
280
4,250
2,000
4,500
110
3,200
310
500
1,500
1 000
1,000
150
150
1,000
3,000
55,000
45,000
10,000
537,500
500
10,000
500
16,500
25,000
2,000
5,000
40,000
8,000
30,000
116,000
1,500
25,000
215,000
500
4,000
22,000
16,000
Combined
$0
$0
2,200
1,800
1,400
2,000
$7,400
1,500
1 000
1,000
310
110
280
$3,200
5
$0
300
$16,300
8,000
1,000
2,000
5,000
150
150
1,000
3,000
4,250
2,000
4,500
$30,950
15,900
$55,000
45,000
10,000
10
$0
500
$500
$0
1,500
16,500
$18,000
11
12
$0
$0
$0
$0
$0
$0
-
$0
3,200
$3,200
22
24
$0
$0
$0
$0
-
$0
$0
$0
2,000
500
$3,000
500
25
$0
$0
$0
16,000
500
5,000
5,000
5,000
$31,500
26
52
$0
$0
$0
4,000
22,000
25,000
30,000
6,000
10,000
6,000
10,000
$113,000
53
$0
$0
$0
25,000
170,000
10,000
2,000
15,000
85,000
$307,000
57
$0
$0
$0
20,000
5,000
20,000
10,000
10,000
$65,000
Appendix 1
$23,700
8,000
2,400
4,000
5,000
1,800
300
2,200
$37,850
15,900
280
4,250
2,000
4,500
110
3,200
310
500
1,500
1 000
1,000
150
150
1,000
3,000
$55,000
45,000
10,000
$537,500
500
10,000
500
16,500
25,000
2,000
5,000
40,000
8,000
30,000
116,000
1,500
25,000
215,000
500
4,000
22,000
16,000
50330 $
$
50340 $
$
l. Board Expense
Directors Fees
-
50350 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50360 $
$
$
$
m. Fees and Charges
Annual ELAP Accreditation Fee
Annual Waste Disch Perm.
Bank Fees
Collection Agency
WFB Trustee Fees
DHS Fee
EPA Fees
GMA Extraction Fees
LAFCO
Other
City of Camarillo Encroachment Permit
Permits & Inspections
SWRCB groundwater filing
Ven Co. HazMat Fee (fuel Tnks)
Ventura Co. Generator Permits
Ventura Co
Co. Watershed
n. Insurance
Liability
Property (Auto)
Claims against Self-Insurance
Bad Debt
Bad Debt
50310 $
$
$
$
$
$
$
$
$
$
$
$
j. Safety & Training
Awards Banquet
Education Courses
Employee Flu Shots
Safety Luncheons
Safety Shoes
Safety Training
Technical Seminars
CSFMO
RO Training
Technical Training
CCWUC-AWA
90,700
65,000
15,700
10,000
98,975
7,000
12,000
10,000
400
2,300
18,000
1,500
10,000
10,000
4,000
3,000
1,075
1,200
7,100
5,900
5 500
5,500
4,500
4,500
59,000
59,000
35,600
5,000
3,000
600
4,500
2,000
1,300
1,000
300
10,000
7,000
900
Combined
5
$0
$0
$0
$0
7,000
900
$25,600
5,000
3,000
600
4,500
2,000
1,300
1,000
300
$0
$90,700
65,000
15,700
10,000
10,000
4,000
3,000
10,000
400
2,300
$29,700
$4,500
4,500
$59,000
59,000
10
11
$0
$0
$0
$0
$0
$0
$0
$0
$0
1,200
$1,200
12
22
$0
$0
$0
$0
$0
24
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,000
7,000
25
26
-
$0
$0
$0
$0
$0
$0
5,000
3,500
2 500
2,500
1,075
10,000
18,000
$40,075
$0
$0
10,000
$10,000
52
$0
$0
$0
$0
3 000
3,000
$3,000
53
$0
$0
$0
$0
2,100
2,400
1,500
12,000
$18,000
57
Appendix 1
$90,700
65,000
15,700
10,000
$98,975
7,000
12,000
10,000
400
2,300
18,000
1,500
10,000
10,000
4,000
3,000
1,075
1,200
7,100
5,900
5 500
5,500
$4,500
4,500
$59,000
59,000
$35,600
5,000
3,000
600
4,500
2,000
1,300
1,000
300
10,000
7,000
900
District Budget
FY 2015-16
Schedule of Water Rates
The following table shows the customer class details of the commodity water rates:
Commodity Charge By Class
Potable Water
July 2013
July 2014
July 2015
July 2016
July 2017
$2.46
$2.66
$2.80
$2.94
$3.08
$2.69
$2.90
$3.05
$3.19
$3.34
Commercial/Industrial/Public
$2.69
$2.90
$3.05
$3.19
$3.34
Municipal Irrigation/Residential Irrigation
$2.69
$2.90
$3.05
$3.19
$3.34
Fire Service/Other
$2.69
$2.90
$3.05
$3.19
$3.34
MWD Full Service Rate
$2.69
$2.90
$3.05
$3.19
$3.34
MWD Tier 2 Rate
$3.28
$3.54
$3.72
$3.89
$4.07
Temporary Construction/Temporary Agricultural
$2.69
$2.90
$3.05
$3.19
$3.34
Temporary Municipal
$3.28
$3.54
$3.72
$3.90
$4.08
Emergency Water Service
$4.06
$4.37
$4.60
$4.82
$5.05
Commercial/Industrial/Public Out of Bounds
$3.32
$3.58
$3.76
$3.94
$4.13
Residential Out of Bounds First 12 Units
Residential Out of Bounds 13 Units and Higher
$2.81
$3.03
$3.19
$3.34
$3.50
$3.32
$3.58
$3.76
$3.94
$4.13
Residential/Master Meter/Domestic Agricultural
First 12 Units
Residential/Master Meter/Domestic Agricultural
13 Units and Higher
Agricultural Irrigation
Non-Potable/Recycled Water Service
July 2013
July 2014
July 2015
July 2016
July 2017
Non-Potable Commercial Agricultural
$0.89
$1.08
$1.26
$1.45
$1.64
Non-Potable Landscape Irrigation Water
$0.89
$1.08
$1.26
$1.45
$1.64
Non-Potable Residential Landscape
$0.89
$1.08
$1.26
$1.45
$1.64
Non-Potable Temporary Construction
$0.89
$1.08
$1.26
$1.45
$1.64
$0.50
$0.54
$0.59
$0.60
$0.61
MWD Full Service Rate
$2.03
$2.24
$2.46
$2.67
$2.88
MWD Tier 2 Rate
$2.29
$2.53
$2.78
$3.02
$3.25
Recycled Commercial Agricultural
$0.89
$1.08
$1.26
$1.45
$1.64
Recycled Landscape Irrigation
$0.89
$1.08
$1.26
$1.45
$1.64
Recycled Commercial Agricultural (contractual)
$0.37
$0.38
$0.38
$0.39
$0.40
$0.89
$1.08
$1.26
$1.45
$1.64
Non-Potable Commercial Agricultural (contractual
customers prior to December 31, 1994)
Blended Non-Potable Agricultural
Recycled Surplus Water (Served Outside District)
81
Appendix 2
District Budget
FY 2015-16
Schedule of Water Rates (Continued)
The following tables show details of the meter service fees:
Monthly Meter Service Charge
Potable/Non-Potable Irrigation/Blended Agricultural
July 2013
July 2014
July 2015
July 2016
July 2017
3/4" (MM)
$
5.55 $
5.90 $
6.11 $
6.32 $
6.55
3/4"
$
11.56 $
12.29 $
12.72 $
13.17 $
13.64
1"
$
19.26 $
20.48 $
21.20 $
21.95 $
22.72
1.5"
$
38.54 $
40.98 $
42.42 $
43.91 $
45.46
2"
$
61.66 $
65.57 $
67.87 $
70.25 $
72.73
3"
$ 134.87 $ 143.41 $ 148.44 $ 153.66 $ 159.09
4"
$ 231.21 $ 245.86 $ 254.48 $ 263.43 $ 272.73
6"
$ 346.82 $ 368.79 $ 381.72 $ 395.15 $ 409.10
8"
$ 578.03 $ 614.65 $ 636.19 $ 658.58 $ 681.83
Domestic Agricultural
3/4"
$
17.11 $
18.19 $
18.83 $
19.49 $
20.18
1"
$
24.81 $
26.38 $
27.31 $
28.27 $
29.27
1.5"
$
44.09 $
46.88 $
48.53 $
50.23 $
52.01
2"
$
67.21 $
71.47 $
73.97 $
76.58 $
79.28
3"
$ 140.42 $ 149.31 $ 154.55 $ 159.99 $ 165.63
4"
$ 236.76 $ 251.76 $ 260.58 $ 269.75 $ 279.28
6"
$ 352.37 $ 374.69 $ 387.82 $ 401.47 $ 415.64
8"
$ 583.58 $ 620.55
$ 642.30 $ 664.90 $ 688.37
Fire Service
1"
$
43.61 $
46.38 $
48.00 $
49.69 $
51.45
1.5"
$
43.61 $
46.38 $
48.00 $
49.69 $
51.45
2"
$
43.61 $
46.38 $
48.00 $
49.69 $
51.45
3"
$
43.61 $
46.38 $
48.00 $
49.69 $
51.45
4"
$
43.61 $
46.38 $
48.00 $
49.69 $
51.45
6"
$
87.20 $
92.73 $
95.98 $
99.35 $ 102.86
8"
$ 156.98 $ 166.92 $ 172.77 $ 178.85 $ 185.17
10"
$ 261.68 $ 278.26 $ 288.01 $ 298.15 $ 308.67
82
Appendix 2
District Budget
FY 2015-16
Outstanding Debt Service
Interest
FY
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
TOTAL
Principal
Total
2011A Project Bonds
385,000 370,000 755,000
373,900 380,000 753,900
362,500 392,500 755,000
348,725 407,500 756,225
332,425 425,000 757,425
315,425 442,500 757,925
297,725 460,000 757,725
280,150 480,000 760,150
260,550 500,000 760,550
238,725 520,000 758,725
217,325 540,000 757,325
195,725 565,000 760,725
173,125 590,000 763,125
146,925 617,500 764,425
116,888 647,500 764,388
85,400 677,500 762,900
52,438 712,500 764,938
17,763 365,000 382,763
$ 4,200,713 $ 9,092,500 $ 13,293,213
Interest
Principal
Total
2012 Refunding
234,500 875,000 1,109,500
217,000 897,500 1,114,500
190,000 925,000 1,115,000
153,000 965,000 1,118,000
114,400 1,007,500 1,121,900
74,100 1,050,000 1,124,100
26,750 535,000 561,750
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
$ 1,009,750 $ 6,255,000 $ 7,264,750
83
Appendix 3
Appendix 4
Appendix 4
Appendix 4
Appendix 4
Appendix 4
Appendix 4
Appendix 4

FY 2015-16 Budget - Camrosa Water District

Transcription

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