Presentation

City of Mesa — Audit, Finance and Enterprise Committee (2026-09-03)

View PDF Meeting page

Extracted text (via pymupdf) 17264 characters
FY 2026/27 Utility Fund Forecast & 
Rates Recommendation
September 3, 2026
Audit, Finance, and Enterprise Committee
Presenters: Brian A. Ritschel – Management & Budget Director
Joe Giudice – Water Resources Director
Scott Bouchie – Energy Resources Director
Sheri Collins – Solid Waste Director

Utility Operations
2
Each utility is operated as a 
separate business center but 
treated as one fund
Reserve balance provides a safety 
net for unforeseen conditions
Reserve balance can be used to 
smooth rate adjustments year to 
year

3
BALANCE NET SOURCES 
AND USES
20% OR HIGHER RESERVE 
FUND BALANCE
RATE ADJUSTMENTS THAT 
ARE PREDICTABLE AND 
SMOOTHED THROUGHOUT 
THE FORECAST
EQUITY BETWEEN 
RESIDENTIAL AND NON-
RESIDENTIAL RATES
AFFORDABLE UTILITY 
SERVICES
Financial Principles

FY 26/27 Adopted Budget
4

Updated Forecast – Budgeted Rate Adjustments
5

FY 25/26 Year End Estimate Updates
6
• Improvement in net sources and uses from Quarter 3 Year End 
Estimates to Quarter 4 Year End Estimates
• Significant favorable items:
• $6.9M Higher than anticipated water consumption
• $2.6M Water Treatment and Water Reclamation Plant operating expenses
• $2.3M refunding of utility debt service
• $2.1M Water commodity purchases (CY 2025 CAP reconcile credit)
• $2.1M Solid Waste fleet and landfill charges

Water Resources Department
Rates Recommendations
Joe Giudice – Director
Chase Carlile – Deputy Director
Erik Hansen – Utilities Financial Analyst

Water Program
Recommended Rate Adjustments
8

Operating Costs
9
$61.8M
$64.0M
$73.2M
$78.6M
$77.9M
$91.5M
$94.5M
$98.3M
$101.0M
$103.9M
$107.3M
$0M
$20M
$40M
$60M
$80M
$100M
$120M
$140M
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Projected
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast

Debt Service
10
$72.6M
$75.0M
$75.0M
$74.9M
$76.4M
$3.9M
$6.3M
$11.1M
$15.9M
$21.3M
$47.9M
$49.3M
$52.2M
$57.1M
$67.2M
$72.2M
$76.5M
$81.4M
$86.1M
$90.7M
$97.7M
$0M
$20M
$40M
$60M
$80M
$100M
$120M
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Forecast
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast
Existing Debt Service
Projected Future Debt Service

Rate Adjustments that are Predictable and Smoothed
Recommended Rate Adjustments
11
Rate Component
Customer
Budget Forecast 
Recommended Rate 
Adjustment
Recommended Rate 
Adjustment
Service Charge
All Customers
+4.5%
+4.0%
Drought Commodity Charge
All Customers
+$0.08
+$0.13
Usage Charge
Residential
•
Tier I (4,000 – 6,000 gallons)
+3.5%
+3.5%
•
Tier 2 (7,000 – 14,000 gallons)
+3.5%
+3.5%
•
Tier 3 (15,000 – 24,000 gallons)
+4.5%
+4.5%
•
Tier 4 (>24,000 gallons)
+4.5%
+4.5%
Commercial
+13.0%
+13.0%

Rate Adjustments that are Predictable and Smoothed
Recommended Rate Adjustments
12
Rate 
Component
Customer
Budget Forecast 
Recommended Rate 
Adjustment
Recommended Rate 
Adjustment
Usage Charge
Large Commercial
+13.0%
+23.0%
Other Non-residential
+12.0%
+12.0%
Non-residential Landscape
+15.0%
+15.0%
Surcharge
Excess Surcharge - General
•
Tier 1 (>100% – 150% of WWA)
+13.0% 
(>100% of WWA)
+13.0%
•
Tier 2 (>150% of WWA)
N/A
+23.0%
Excess Surcharge - Landscape
•
Tier 1 (>100% – 150% of WWA)
+15.0% 
(>100% of WWA)
+15.0%
•
Tier 2 (>150% of WWA)
N/A
+25.0%

Excess Water Surcharge
13
Existing Excess Water Surcharge:
0
2
4
6
8
10
12
14
16
December
January
February
March
April
May
June
July
August
September
October
November
kgals
Winter Water Average
8 kgals
Commercial Landscape Example
$2.99/kgal
Existing Excess Surcharge Threshold (>100% WWA)

Excess Water Surcharge
14
Proposed Tiered Excess Water Surcharge:
0
2
4
6
8
10
12
14
16
December
January
February
March
April
May
June
July
August
September
October
November
kgals
Winter Water Average
8 kgals
Excess Surcharge – Tier 2 (>150% WWA)
Commercial Landscape Example
$3.44/kgal
$3.74/kgal
Excess Surcharge – Tier 1 (>100 – 150% WWA)

Historical Excess Surcharge Distribution - 
Under Proposed Tiers
General Commercial
15
59%
19%
22%
0%
20%
40%
60%
80%
100%
2025
Percent of Bills
41%
23%
36%
0%
20%
40%
60%
80%
100%
2025
Percent of Water 
Consumed
0K
200K
400K
600K
800K
1
2
3
4
5
6
7
8
9
10
11
12
2025
kgals
Monthly Consumption by Percent Winter Water 
Average

Historical Excess Surcharge Distribution - 
Under Proposed Tiers
Commercial Landscape
16
39%
16%
45%
0%
20%
40%
60%
80%
100%
2025
Percent of Bills
17%
14%
69%
0%
20%
40%
60%
80%
100%
2025
Percent of Water 
Consumed
0K
200K
400K
600K
800K
1
2
3
4
5
6
7
8
9
10
11
12
2025
kgals
Monthly Consumption by Percent Winter Water 
Average

Equity Between Residential and Non-residential Rates
17
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Estimate
Projected
Forecast
Forecast
(parity)
(equity)
Residential Rate Revenue
53%
50%
48%
47%
Non-residential Rate Revenue
47%
50%
52%
53%
Residential Consumption
46%
47%
47%
47%
Non-residential Consumption
54%
53%
53%
53%
44%
48%
52%
56%
Estimate
Projected
Forecast
Forecast
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Residential Rate Revenue
Non-residential Rate Revenue
Residential Consumption
Non-residential Consumption

Affordable Utility Services
High Water Burden
18
0%
1%
2%
3%
4%
5%
2023
2024
2025
2026
2027 (proposed)
EPA's Threshold of "High Water Burden"
Typical Customer's Annual Water and Wastewater Expenses as a percent of Minimum Wage (yearly)
Typical Customer's Annual Water and Wastewater Expenses as a percent of Median Household Income
The 4.5 percent threshold is widely used in literature (Cardoso & Wichman, 2022a; Berahzer et al., 2023; Heminger et al., 2023; Mack & Wrase, 2017). Use of the 4.5 
percent threshold is largely consistent with the Hours of Labor at Minimum wage metric, which suggests a threshold of one day (8 hours), or 4.6 percent of work hours 
in a month, assuming a 40-hour work week.

Customer Impact
19
Typical Customer
Current 
Bill
Prior Forecast Recommended 
Rate Adjustment
Impact to
Current Bill
Recommended Rate 
Adjustment
Impact to
Current Bill
Residential
(6 kgals/month)
$44.64
Service Charge: +4.5%
Usage Charge: +3.5%
Drought Surcharge: +$0.08/kgal
$46.51
(+$1.87)
Service Charge: +4.0%
Usage Charge: +3.5%
Drought Surcharge: +$0.13/kgal
$46.50
(+$1.86)
Multi-unit 
Development
(6 kgals/month)
$41.48
Service Charge: +4.5%
Usage Charge: +12.0%
Drought Surcharge: +$0.08/kgal
$45.12
(+$3.64)
Service Charge: +4.0%
Usage Charge: +12.0%
Drought Surcharge: +$0.13/kgal
$45.28
(+$3.80)
Commercial – 
General
(9 kgals/month)
$87.83
Service Charge: +4.5%
Usage Charge: +13.0%
Drought Surcharge: +$0.08/kgal
$94.51
(+$6.68)
Service Charge: +4.0%
Usage Charge: +13.0%
Drought Surcharge: +$0.13/kgal
$94.53
(+$6.70)
Commercial – 
Landscape
(33 kgals/month)
$235.91
Service Charge: +4.5%
Usage Charge: +15.0%
Drought Surcharge: +$0.08/kgal
$265.09
(+$29.18)
Service Charge: +4.0%
Usage Charge: +15.0%
Drought Surcharge: +$0.13/kgal
$266.31
(+$30.40)
+4.2%
+7.6%
+12.9%
+4.2%
+7.6%
+12.4%
+9.2%
+8.8%

Wastewater Program
Recommended Rate Adjustments
20

Operating Costs
21
$29.6M
$32.0M
$37.6M
$40.1M
$42.7M
$47.3M
$49.3M
$51.1M
$52.6M
$53.9M
$56.7M
$0
$10
$20
$30
$40
$50
$60
$70
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Projected
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast
Millions

Debt Service
22
$43.3M
$41.5M
$38.7M
$37.7M
$37.9M
$5.7M
$10.9M
$16.7M
$22.5M
$29.3M
$39.5M
$37.5M
$41.5M
$41.1M
$43.0M
$44.3M
$49.1M
$52.3M
$55.3M
$60.2M
$67.1M
$0M
$10M
$20M
$30M
$40M
$50M
$60M
$70M
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Forecast
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast
Existing Debt Service
Projected Future Debt Service

Rate Adjustments that are Predictable and Smoothed
Recommended Rate Adjustments
23
Rate 
Component
Customer
Prior Forecast 
Recommended Rate 
Adjustment
Recommended 
Rate Adjustment
Service Charge
Residential
+7.5%
+7.5%
Non-residential
+8.5%
+8.5%
Usage Charge
Residential
+7.5%
+7.5%
Non-residential
+8.5%
+8.5%

Customer Impact
24
Typical Customer
Current Bill
Recommended Rate 
Adjustment
Impact to
Current Bill
Residential
(4 kgals/month)
$30.18
Service Charge: +7.5%
Usage Charge: +7.5%
$32.44
(+$2.26)
Commercial
(9 kgals/month)
$61.70
Service Charge: +8.5%
Usage Charge: +8.5%
$66.96
(+$5.26)
+8.5%
+7.5%

Energy Resources
Rates Recommendations
Scott Bouchie – Director
John Petrof – Senior Fiscal Analyst

26
Electric

Increasing Operating Costs on the Electric Utility 
27
$8.1M
$8.5M
$9.3M
$9.1M
$10.0M
$10.1M
$10.5M
$10.6M
$10.8M
$11.0M
$11.3M
$0
$2
$4
$6
$8
$10
$12
$14
FY 21/22
Actuals
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Actuals
FY 25/26
Estimate
FY 26/27
Projected
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
FY 31/32
Forecast
Millions

Increasing Debt Service Costs on the Electric Utility 
28
$5.0M
$5.6M
$6.2M
$6.4M
$6.3M
$0.8M
$1.3M
$1.9M
$2.5M
$3.0M
$3.2M
$4.1M
$4.8M
$4.0M
$4.9M
$4.8M
$5.8M
$6.9M
$8.1M
$8.8M
$9.3M
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
$8.0M
$9.0M
$10.0M
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Forecast
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast
Existing Debt Service
Projected Future Debt Service
Millions

Total Residential Customer Electric Supply Cost – SRP vs COM
29

SRP/APS Increases
30
SRP – November 2025 Rate Increase
• Overall - 2.4% price increase
• Average residential user bill impact - $5.61
• Average Usage – 1,117 kWh 
• Tiered Monthly Service Charge
• Tier 1 – Multifamily home - $20 (current)
• Tier 2 – Single-family home with average usage - $30
• Tier 3 – Large single-family home user - $40 (About 3% of residential customers)
APS – 2025 Rate Case
• Rate review process continues through end of 2026
• Average residential user bill impact - $20 per month
• Average Usage – 1,000 kWh

Residential Electric Bill Comparison
31

Residential Electric Bills
32
Small
Average
Large
Actual – FY 24/25
$64.06 
$141.51 
$235.10 
Actual – FY 25/26
$63.88 
$137.49
$228.34
Proposed
$61.44 
$126.76 
$207.93 
*Based on weather normalized residential forecasted usage
•
Lower electric supply costs have assisted in lowering total bill amounts

Proposed Residential Electric Rates
33
COMPONENT
CURRENT
PROPOSED
CHANGE 
PRIOR 
FORECAST
SYSTEM SERVICE 
CHARGE
$20.50
$22.50
$2.00
$3.00
USAGE CHARGE 
SUMMER per kWh
Tier 1 - $0.05336
Tier 2 - $0.05228
Tier 1 - $0.05496
Tier 2 - $0.05437
3%
4%
3%
4%
USAGE CHARGE 
WINTER per kWh
Tier 1 - $0.04533
Tier 2 - $0.04741
Tier 1 - $0.04805
Tier 2 - $0.05026
6%
6%
6%
6%
MONTHLY BILL 
(Average Customers)
$123.10
$126.76
$3.66
$4.66
EFFECTIVE 
INCREASE
3.0%
3.8%

Commercial Electric Bill Comparison
34

Proposed Commercial Electric Rates
35
COMPONENT
CURRENT
PROPOSED
CHANGE
PRIOR 
FORECAST
SYSTEM SERVICE 
CHARGE
Single Phase - $24.72
Three Phase - $30.74 
Single Phase - $29.72
Three Phase - $35.74
$5.00
$5.00
USAGE CHARGE 
SUMMER per kWh
Tier 1 - $0.06491 
Tier 2 - $0.05109
Tier 1 - $0.06686 
Tier 2 - $0.05417
3%
6%
0%
5%
USAGE CHARGE 
WINTER per kWh
Tier 1 - $0.05375
Tier 2 - $0.04114
Tier 1 - $0.05536
Tier 2 - $0.04319
3%
5%
0%
5%
MONTHLY BILL 
(Average Customers)
$478.36
$490.10
$11.74
$5.00
EFFECTIVE 
INCREASE
2.5%
1.0%

36
Gas

Increasing Operating Costs on the Gas Utility 
37
$16.6M
$17.8M
$19.0M
$19.6M
$21.3M
$22.6M
$23.1M
$23.5M
$23.7M
$24.3M
$24.9M
 $-
 $5
 $10
 $15
 $20
 $25
 $30
FY 21/22
Actuals
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Actuals
FY 25/26
Estimate
FY 26/27
Projected
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
FY 31/32
Forecast
Millions

Increasing Debt Service Costs on the Gas Utility 
38
$17.6M
$15.2M
$16.2M
$16.4M
$16.5M
$2.0M
$3.2M
$4.4M
$5.5M
$6.6M
$8.9M
$12.6M
$14.7M
$14.1M
$16.3M
$17.3M
$19.6M
$18.3M
$20.6M
$21.9M
$23.1M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
FY21/22
Actual
FY22/23
Actual
FY23/24
Actual
FY24/25
Actual
FY25/26
Estimate
FY26/27
Forecast
FY27/28
Forecast
FY28/29
Forecast
FY29/30
Forecast
FY30/31
Forecast
FY31/32
Forecast
Existing Debt Service
Projected Future Debt Service
Millions

Southwest Gas Increase
39
April 2027 Rate Increase
• Approximately 10.69% monthly bill increase for average residential customers
• From ~$49 to ~$54 monthly
• $5.18 per month

Total Residential Customer Natural Gas Supply Cost (Average Customer) – 
Southwest Gas vs COM
40

Residential Gas Bill Comparison
41
Small
Average
Large
Mesa - Proposed
$26.30
$44.63
$75.96
SWG - Proposed
$20.35
$48.31
$93.12
Mesa - Current
$24.60
$42.28
$72.32
SWG - Current
$19.15
$43.65
$82.91
 $-
 $10
 $20
 $30
 $40
 $50
 $60
 $70
 $80
 $90
 $100
Monthly Bill

Proposed Residential Gas Rates
42
COMPONENT
CURRENT
PROPOSED
CHANGE
PRIOR 
FORECAST
SYSTEM SERVICE CHARGE 
SUMMER
WINTER
$17.31
$20.24
$18.81
$21.74
$1.50
$1.00
USAGE CHARGE 
SUMMER per therm
Tier 1 - $0.7961
Tier 2 - $0.4233
Tier 1 - $0.8319
Tier 2 - $0.4488
4.5%
6%
7%
15%
USAGE CHARGE 
WINTER per therm
Tier 1 - $0.7961
Tier 2 - $1.0009
Tier 1 - $0.8319
Tier 2 - $1.0609
4.5%
6%
7%
8%
MONTHLY BILL 
(Average Customers)
$42.28
$44.63
$2.35
$2.27
EFFECTIVE INCREASE
5.6%
5.4%

Commercial Gas Bill Comparison
43
Small
Average
Large
Mesa - Proposed
$111.61
$487.68
$1,438.55
SWG - Proposed
$109.54
$556.54
$1,392.52
Mesa - Current
$107.46
$475.84
$1,405.53
SWG - Current
$104.01
$513.56
$1,331.55
 $-
 $200
 $400
 $600
 $800
 $1,000
 $1,200
 $1,400
 $1,600
Monthly Bill

Proposed Commercial Gas Rates
44
COMPONENT
CURRENT
PROPOSED
CHANGE
SYSTEM SERVICE CHARGE 
SUMMER
WINTER
$47.66
$57.34
$50.66
$60.34
$3
USAGE CHARGE 
SUMMER per therm
Tier 1 - $0.6107
Tier 2 - $0.4584
Tier 1 - $0.6290
Tier 2 - $0.4814
3%
5%
USAGE CHARGE 
WINTER per therm
Tier 1 - $0.6614
Tier 2 - $0.6623
Tier 1 - $0.6812
Tier 2 - $0.6955
3%
5%
MONTHLY BILL 
(Average Customers)
$475.84
$487.68
$11.84
EFFECTIVE INCREASE
2.5%

Manual Meter Reading Fee
45
• Manual Meter Reading Fee for non-AMI meters
•
Staff trip to read meter, document, provide information to billing
•
Fee recovers cost of non-standard service
•
No charge to customers with AMI meter
•
$60 per meter, per billing cycle

Solid Waste
Rates Recommendations
Sheri Collins - Director

Solid Waste Operating Costs
47
$40.9M
$45.3M
$49.0M
$49.5M
$51.8M
$57.4M
$59.2M
$60.1M
$60.7M
$61.8M
$63.4M
 $-
 $10
 $20
 $30
 $40
 $50
 $60
 $70
 $80
FY 21/22
Actuals
FY 22/23
Actuals
FY 23/24
Actuals
FY 24/25
Actuals
FY 25/26
Estimate
FY 26/27
Projected
FY 27/28
Forecast
FY 28/29
Forecast
FY 29/30
Forecast
FY 30/31
Forecast
FY 31/32
Forecast
Millions

MRF Recycling
48

Solid Waste Residential Rate
5.5% Proposed Increase
49
Residential
Current
Proposed Increase
Proposed Total
90-Gallon Trash Barrel
$34.99
$1.92
$36.91

Solid Waste Neighborhood Cleanup Program
50
Current
Proposed 
Increase
Proposed 
Total
Mesa Green
and Clean Fee
$1.00
$0.05
$1.05

Solid Waste
Total Residential Increase
51
Residential
Current
Proposed Increase
Proposed Total
90-Gallon Trash Barrel
$34.99
$1.92
$36.91
Mesa Green and Clean Fee
$1.00
$0.05
$1.05
Total
$35.99
$1.97
$37.96

Solid Waste Bulk Item Collection
52
Residential
Current
Proposed Increase
Proposed Total
Bulk
$31.00
$4.00
$35.00

Solid Waste Appliance Collection
53
Residential
Current
Proposed Increase
Proposed Total
Appliance
$19.00
$4.00
$23.00

Commercial Front Load Trash
6% Overall Rate Increase
54
• Increase base rate
• 6-yard trash bin increase from $127.48 to $138.50
• Increase Multi Bin Factor Discount
• 2YD, 3YD, 4YD from 36% to 40%
• 6YD from 31% to 35%
• 8YD from 28% to 31%
• Increase fee for out-of-zone collection from $33.00 to $35.00

Commercial Front Load Recycle
9% Rate Increase
55
• Increase base rate
• 6-yard bin increase from $107.87 to $117.57

Commercial Roll Off
6% Overall Rate Increase
56
• Increase tonnage rate to follow landfill increase
• Increase trash tonnage rate from $51.50 to $55.00
• Increase green waste tonnage rate from $59.82 to $63.32
• Increase haul fee by $5/$11/$12
• 15/20-yard roll off increase from $140 to $145
• 30-yard roll off increase from $150 to $161
• 40-yard roll off increase from $166 to $178
• $21.50 increase for a one-time trash and green waste
customer (30 yd)

57
Residential
Current
Proposed Increase
Proposed Total
90-Gallon Trash Barrel
$34.99
$1.92
$36.91
Residential
Current
Proposed Increase
Proposed Total
Bulk
$31.00
$4.00
$35.00
Residential
Current
Proposed Increase
Proposed Total
Mesa Green and Clean Fee
$1.00
$0.05
$1.05
Residential
Current
Proposed Increase
Proposed Total
Appliance
$19.00
$4.00
$23.00
Residential Overview

58
Front Load
Current
Proposed 
Increase
Proposed 
Total
6Yard Front Load Trash – 1x Week
$127.48
$11.02
$138.50
6Yard Front Load Recycling – 1x Week
$107.87
$9.70
$117.57
Roll Off
Current
Proposed 
Increase
Proposed 
Total
30Yard Rolloff Trash – 1x
$454.50
$21.50
$476.00
30Yard Rolloff Green Waste - 1x
$479.46
$21.50
$500.96
Commercial Overview

FY 26/27 Recommended Rate Adjustments
59

60
Next Steps
September 10 
- City Council Discussion of Utility Rates
September 28 
- City Council Action on Notice of Intent
November 16 
- Introduction of Utility Rate Ordinances
December 1 
- City Council Action on Utility Rates
January 1, 2027 - Effective Date for Utility Rate Changes

61