Cost of Service Presentation

City of Chandler — Work Session (2021-11-01)

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Council Conference Room
Monday, November 1, 2021 | 4:00 p.m.
FY 2021-22 
Cost of Service Study Results for Water, 
Wastewater, and Reclaimed
1

• Background Leading to Today
• Review City Utility Financial Plan
• Review Raftelis Utility Cost of Service (COS) 
Analysis / Results
• Next Steps – Implementation Timeline
Agenda
2

Background Leading to Today
City Financial Policy requirements
•Annually review the Financial Utility Rate Models
•COS reviewed every 4-5 years to accurately charge rates 
by class and rate structures
Last COS Realignment implemented FY 2017-18
•Identified misalignment between COS and revenue 
generated by customer class
•Implemented 1st year and next planned increase averted 
Changes that affect COS update
•Changes in overall customer usage characteristics
and demographics
•Capital projects/system expansions
•Data improvements
•Rate structure changes
3

Cost of Service Process
Completed Every 4-5 Years
City’s Financial Plan Review
Cost of Service Analysis
Rate Design Change 
Recommendations (If any)
What is the funding requirement?
Is everyone paying their fair share?
How can our rates help ensure fairness?
4

Historical Rate Changes by Customer Class
10-Year History 
Utility
Customer 
Class
FY 2013-14
Across the 
Board
FY 2015-16
Across the 
Board
FY 2017-18
COS 
Implemented
Water
Single Family
0%
0%
0.7%
Multi Family
0%
0%
0.3%
Non-Residential
0%
0%
3.9%
Landscape
0%
0%
5.4%
Industrial
0%
0%
3.0%
Wastewater
Single Family
9%
9%
3.7%
Multi Family
9%
9%
20.9%
Non-Residential
9%
9%
10.1%
Reclaimed
Reclaimed 
Customer
18%
18%
15%
5

Additional Background
Aging infrastructure
•
Review of aging infrastructure is a 
normal activity for utility systems
•
Investments are timed with 
infrastructure life cycle to ensure 
service continuity and safety 
•
Since Enterprise Funds are self 
supporting, planning for growth and 
replacements through rates is vital
6

Financial Plan Review 
7

Financial plan results
Revenue Increases - %
Fiscal Year
Water
Wastewater
Reclaimed 
2021 - 22
2.0%
8.0%
8.0%
2022 - 23
0%
0%
0%
2023 - 24
2.5%
8.0%
7.0%
2024 - 25
0%
0%
0%
2025 - 26
4.0%
6.0%
7.0%
City’s established financial model was found to be complete and accurate 
meeting forecasted Enterprise Fund expenditures with the above 
Enterprise Fund revenue rate increases 
Fiscal Year
Water
Wastewater
Reclaimed 
2021 - 22
2.0%
4.0%
8.0%
2022 - 23
0%
0%
0%
2023 - 24
2.5%
6.0%
7.0%
2024 - 25
0%
0%
0%
2025 - 26
2.5%
6.0%
7.0%
Adopted Budget (Pre-Intel Adjustments)
Updated (Post-Intel Adjustments)
Effective July 1, 2022
8

Financial plan results
Updated Revenue Increases - $ 
Fiscal Year
Water
Wastewater
Reclaimed
Water
2021 - 22
$1.1M
$1.8M
$138K
2022 - 23
$0.00
$0.00
$0.00
2023 - 24
$1.4M
$3.1M
$132K
2024 - 25
$0.00
$0.00
$0.00
2025 - 26
$1.6M
$3.5M
$143K
9

Financial Plan Results
Key rate drivers
Debt service related to capital program
•
Water treatment and production plant 
improvements
•
Water reclamation facility improvements
•
Focus on aging infrastructure and replacements
•
Main replacements
•
Well construction and rehabilitation
•
Sewer assessments and rehabilitation
•
Advanced wastewater treatment
Operations and Maintenance (O&M)
• Water purchase cost increases
• Utility and chemical increases
10

Cost of Service
Analysis and Results
11

Cost of Service
Benefits
• Fair and equitable, approach most commonly 
utilized in Water and Wastewater industry
• More accurately reflects actual cost of 
providing service to each customer class
• Distributes revenue requirements to customer 
classes based on their proportional units of 
service
• Customers in each class are assumed to have 
similar usage characteristics or impact to system
12

Cost of Service Analysis
Residential
Non-residential
Industrial
Revenue
Requirement
?
Is everyone paying their fair share?
Multifamily
Landscape
Shifting cost burden of revenue requirement to customer classifications differently allows for more accurate 
reflection of actual cost of providing service to each customer class
13

Water Cost of 
Service Findings
14

FY2021-22 Revenue at Existing Rates Compared
to COS Results ($millions)
Customer Class
FY 2021-22 
Revenue 
Recovery at 
Existing Rates
FY 2021-22 
Revenue 
With 2%
and COS
Required 
Revenue 
Change
Required % 
Revenue 
Change
Single Family
$29.7 
$29.1 
($0.6)
-1.7%
Multi Family
$3.7 
$3.6 
($0.1)
-2.7%
Non-Residential
$5.2 
$5.4 
$0.2 
3.8%
Industrial
$8.0 
$8.6 
$0.6 
7.5%
Landscape
$7.8 
$8.8 
$1.0 
12.8%
Total
$54.4
$55.5
$1.1
2.0%
Landscape and Industrial COS are largest COS “re-alignments” needed
Transition to COS alignment typically achieved over a 3-5 year period
15

FY2021-22 Revenue at Existing Rates with 2% Increase 
Across the Board Compared to COS ($millions)
Customer Class
FY 2021-22 
Revenue With 2%
Across the Board 
FY 2021-22 
Revenue 
With 2%
and COS
Required 
Revenue 
Change
Required % 
Revenue 
Change
Single Family
$30.2 
$29.1 
($1.1)
-3.6%
Multi Family
$3.8 
$3.6 
($0.2)
-5.3%
Non-Residential
$5.3 
$5.4 
$0.1 
1.9%
Industrial
$8.2 
$8.6 
$0.4 
4.9%
Landscape
$8.0 
$8.8 
$0.8 
10.0%
Total
$55.5 
$55.5 
$0.0 
0.0%
Landscape and Industrial COS are largest COS “re-alignments” needed
Transition to COS alignment typically achieved over a 3-5 year period
16

COS Realignment Plan
• It took us many years to get out of alignment, so 
we would not correct misalignment in one year
• A 5-year projection of revenue requirements was 
completed, which included the additional 
projected rate increases needed
• Recommendation is to transition COS over 5 years
17

FY 2025-26 COS Post Transition Results 
($millions)
Includes total revenue recovery projected increases of 2.0% in FY 2021-22, 2.5% in FY 
2023-24, and 2.5% in FY 2025-26
Customer Class
FY 2025-26 
Revenue at 
Existing Rates
FY 2025-26 
Revenue With 
Rate Increases 
and COS
$ 
Difference 
from COS
Indicated 
Revenue 
Adjustment
Single Family
$30.2 
$31.2 
$0.9
3.1%
Multi Family
$3.7 
$3.8 
$0.1
2.1%
Non-Residential
$5.3 
$5.8 
$0.5 
9.4%
Industrial
$10.5 
$11.7 
$1.2 
11.4%
Landscape Service
$8.0 
$9.4 
$1.4 
17.7%
Total
$57.8 
$61.9 
$4.1
7.2%
18

Volumetric Water Rates 
COS 5-year transition plan
Customer Class
Existing
FY
2021-22
FY
2022-23
FY
2023-24
FY
2024-25
FY
2025-26
Single Family
First 10 Kgal
$1.60
$1.62
$1.62
$1.64
$1.64
$1.66
Next 10 Kgal
2.08
2.11
2.11
2.13
2.13
2.16
Next 40 Kgal
2.62
2.65
2.65
2.69
2.69
2.72
Over 60 Kgal
3.27
3.31
3.31
3.35
3.35
3.39
Multi-Family
First 10 Kgal
$0.87
$0.89
$0.89
$0.90
$0.90
$0.91
Next 10 Kgal
1.07
1.09
1.09
1.11
1.11
1.12
Next 20 Kgal
1.47
1.49
1.49
1.52
1.52
1.54
Over 40 Kgal
2.21
2.25
2.25
2.28
2.28
2.32
Includes total revenue recovery projected increases of 2.0% in FY 2021-22, 2.5% in 
FY 2023-24, and 2.5% in FY 2025-26
19

Customer Class
Existing
FY 
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
Non-Residential
$2.11
$2.19
$2.19
$2.28
$2.28
$2.37
Landscape
2.55
2.70
2.70
2.89
2.89
3.08
Industrial
2.08
2.17
2.17
2.27
2.27
2.37
Includes total revenue recovery projected increases of 2.0% in FY 2021-22, 2.5% in FY 2023-24, 
and 2.5% in FY 2025-26
Volumetric Water Rates
COS 5-year transition plan
(per 1,000 gallons)
20

Base Water Rates
COS 5-Year Transition Plan
Meter Size
Existing
FY 2021-22
FY 2022-23
FY 2023-24
FY 2024-25
FY 2025-26
Base Charge $ per Bill
5/8" x 3/4"
$9.07
$9.26
$9.26
$9.49
$9.49
$9.72
3/4"
10.35
10.56
10.56
10.83
10.83
11.09
1"
13.22
13.49
13.49
13.83
13.83
14.17
1.5"
20.82
21.24
21.24
21.77
21.77
22.31
2"
29.31
29.90
29.90
30.65
30.65
31.41
3"
61.79
63.03
63.03
64.61
64.61
66.22
4"
87.19
88.94
88.94
91.16
91.16
93.44
6"
165.56
168.88
168.88
173.10
173.10
177.42
8"
250.83
255.85
255.85
262.25
262.25
268.80
10"
427.38
435.93
435.93
446.83
446.83
458.00
12"
603.95
616.03
616.03
631.43
631.43
647.22
Includes total revenue recovery projected increases of 2.0% in FY 2021-22, 2.5% in FY 
2023-24, and 2.5% in FY 2025-26
21

SFR Meter COS Bill Impact for Average Account
(Monthly Amount with Base Charge)
Includes total revenue recovery projected increases of 2.0% in FY 
2021-22, 2.5% in FY 2023-24, and 2.5% in FY 2025-26
Customer Type
FY
2020-21
FY
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
FY
2025-26 
W/O COS
Single Family Residential
Base Meter 5/8”
Consumption (Assumes Avg 12K)
Total Bill
$ 9.07
20.16
$29.23
$ 9.26
20.42
$29.68
$ 9.26
20.42
$29.68
$ 9.49
20.66
$30.15
$ 9.49
20.66
$30.15
$ 9.72
20.92
$30.64
$ 9.72
22.26
$31.98
Implementing COS allows all bills
to realign at a slower pace
22

SFR Inside City Bill Impact
Assumes 12,000 Gallon Usage on 5/8” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Water Rates
23

Multi-Family Inside City Bill Impact
Assumes 500,000 Gallon Usage on 6” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Water Rates
24

Non-Residential Inside City Bill
Assumes 200,000 Gallon Usage on 2” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Water Rates
25

Landscape Inside City Bill Impact 
Assumes 200,000 Gallon Usage on 1” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Water Rates
26

Industrial Inside City Bill Impact 
Assumes 312,000,000 Gallon Usage on 8” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Water Rates
27

Recommendation:
Water COS Rates
Transition over 5 years to full cost 
of service for all customer classes
28

Wastewater Cost of 
Service Findings
29

FY2021-22 Revenue at Existing Rates 
Compared to COS Results ($millions)
Customer Class
FY 2021-22 
Revenue 
Recovery at 
Existing Rates 
FY 2021-22 
Revenue
With 4% and
100% COS 
Required
$
Revenue 
Change
Required % 
Revenue 
Change
Single Family
$26.3 
$23.1 
($3.2)
-12.2%
Multifamily
$3.3 
$4.5 
$1.2 
36.4%
Non-Residential
$16.2 
$20.0 
$3.8 
23.5%
Total
$45.8 
$47.6 
$1.8 
4.0%
All Customer Classes need COS realignment
Transition to COS alignment typically achieved over a 3-5 year period
30

FY 2021-22 Revenue at Existing Rates with 4% increase 
Across the Board Compared to COS ($ millions)
Customer Class
FY 2021-22 
Revenue 
With 4% 
Across the 
Board 
FY 2021-22 
Revenue
With 4% and
100% COS 
Required
$
Revenue 
Change
Required % 
Revenue 
Change
Single Family
$27.4 
$23.1 
($4.3)
-15.7%
Multifamily
$3.4 
$4.5 
$1.1 
32.4%
Non-Residential
$16.8 
$20.0 
$3.2 
19.0%
Total
$47.6 
$47.6 
$0.0 
0.0%
All Customer Classes need COS realignment
Transition to COS alignment typically achieved over a 3-5 year period
31

COS 5-Year 
Transition Plan
• It took us many years to get out of alignment, so 
we will not correct alignment in one year
• A 5-year projection of revenue requirements was 
completed, which included additional projected 
rate increases needed
• Recommendation is to transition over 5 years 
reaching a goal of 50% COS alignment
32

FY 2025-26 COS Post Transition Results 
at 50% COS ($ millions)
Customer Class
FY 2025-26 
Revenue at 
Existing Rates
FY 2025-26 
Revenue With 
Rate Increases 
and 50% COS
Difference 
from COS
Indicated 
Revenue 
Adjustment
Single Family
$25.7 
$29.4 
$3.7 
14.4%
Multifamily
$3.2 
$3.8 
$0.6 
18.0%
Non-Residential
$21.0 
$25.1 
$4.1 
19.6%
Total 
$49.9 
$58.3 
$8.4 
16.9%
All Customer Classes need COS realignment
Transition to COS alignment typically achieved over a 3-5 year period
Transition to COS over 5-year period including 4%, 6%, and 6% increases needed in financial plan
33

COS 5-Year Transition Plan to 50% COS Rates
Customer Class
FY 
2020-21
FY 
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
FY 
2025-26 
W/O COS
Residential Base*
$27.32 
$28.24 
$28.24 
$29.67 
$29.67 
$31.18 
$31.92
Multifamily Base*
$9.76 
$10.22 
$10.22 
$10.92 
$10.92 
$11.66 
$11.40
Non-Residential
Volumetric**
$3.49 
$3.66 
$3.66 
$3.92 
$3.92 
$4.19 
$4.08
Customer Charge
$7.65 
$8.02 
$8.02 
$8.59 
$8.59 
$9.19 
$8.94
*   Monthly Charge per Dwelling Unit
** Per 1,000 Gallons
Transition to COS over 5-year period including 4%, 6%, and 6% increases needed in financial plan
34

SFR Inside City Bill Impact (50% COS)
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Wastewater Rates
35

Multi-Family Inside City Bill Impact (50% COS)
Assumes 150 Units
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Wastewater Rates
36

Non-Residential Inside City Bill (50% COS)
Assumes 200,000 Gallon Usage on 2” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Wastewater Rates
37

Industrial Inside City Bill Impact (50% COS) 
Assumes 312,000,000 Gallon Usage on 8” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
Wastewater Rates
38

Recommendation: 
Wastewater 
Transition over 5 years to 50% cost 
of service for all customer classes
39

Reclaimed Water Findings
40

Reclaimed Water Rate
Analysis
• Background
• Only one customer rate/class
• Supports operations and a level set amount towards reclaimed 
capital costs 
• Not everyone in Chandler can use reclaimed
• Used by large open spaces south of Pecos Road
• Golf courses, City parks, schools, and greenbelts within 
neighborhoods
• Industrial cooling uses
• Benefit
• Use of Reclaimed reduces the total water resource 
necessary to serve the City
• Goal
• Continue to ensure rates support reclaimed operations 
and contributes to reclaimed capital costs and considers 
alignment with value of our water resource
41

Reclaimed Water Volume Rates
5-Year Projection
All Reclaimed 
Customers
Existing
FY 
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
$ per 1,000 gallons
$0.69
$0.75
$0.75
$0.80
$0.80
$0.85
Change - $
$0.06
$0.00
$0.05
$0.00
$0.05
Change - %
8%
0%
7%
0%
7%
Includes projected increases of 8% in FY 2021-22 and 7% in FY 2023-24 and FY 2025-26
42

Reclaimed Water
Bill Impact for an Average Account (Monthly)
Customer Type
Reclaimed 
Water Billing 
(Average Acct)
FY 2020-21
FY
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
City of Chandler 
(Accounts 83)
(Avg Consump/Acct 271K)
$186.99 
$203.25 
$203.25 
$216.80 
$216.80 
$230.35 
HOAs green spaces 
(Accounts 95)
(Avg Consump/Acct 1,167K)
$805.23 
$875.25 
$875.25 
$933.60 
$933.60 
$991.95 
Schools 
(Accounts 5)
(Avg Consump/Acct 1,110K)
$765.90 
$832.50 
$832.50 
$888.00 
$888.00 
$943.50 
Includes projected increases of 8% in FY 2021-22 and 7% in FY 2023-24 and FY 2025-26
43

Reclaimed Water vs. Landscape
Rate Comparison- 5 Year Projection 
Service
Existing
FY 
2021-22
FY 
2022-23
FY 
2023-24
FY 
2024-25
FY 
2025-26
Potable $/1,000 gallons
(used for Landscape)
$2.55
$2.70
$2.70
$2.89
$2.89
$3.08
Reclaimed $/1,000 gallons
(used for Landscape)
$0.69
$0.75
$0.75
$0.80
$0.80
$0.85
Reclaimed Rates 
as a % of Potable 
Landscape Rates
27.1%
27.7%
27.7%
27.7%
27.7%
27.6%
Includes projected increases of 8% in FY 2021-22 and 7% in FY 2023-24 and FY 2025-26
Reclaimed rate is keeping pace with potable
44

Reclaimed Water Rates
Inside City Bill Impact 
Assumes 100,000 Gallon Usage on 1” Meter
Based on FY 2021-22 rates for Chandler; the comparison cities are FY 2020-21 rates
45

Recommendations: 
Reclaimed Water 
Continue to ensure rates support 
reclaimed operations and 
contributes to reclaimed capital 
costs and considers alignment 
with value of our water resource
46

Peer Combined Utility Survey
47

Combined SFR Utility Bill Comparison 
Assumes 12,000 Gallon Usage on 5/8” Meter
Gilbert also 
charges an 
Environmental 
Fee of $4.28 
to every utility 
account
48

Combined Multi-Family Utility Bill Comparison
Assumes 150 Units or 500,000 Gallon Usage on 6” Meter
49

Combined Non-Residential Utility Bill Comparison 
Assumes 200,000 Gallon Usage on 2” Meter
50

Combined Industrial Utility Bill Comparison 
Assumes 312,000,000 Gallon Usage on 8” Meter
51

Strategy/Timeline
Implementation Steps
Time Frame
Work Session with Mayor and Council
November 1, 2021
Public  Outreach – Single Family, Multi Family, Landscape (HOAs, Golf 
Courses, Schools), Non-Residential & Industrial
Nov 2021-Jan 2022
Feedback to City Manager/Council on Results of Outreach
February 24, 2022
Adopt Notice of Intention to Increase Rates
March 24, 2022
Conduct Public Hearing for Water, Reclaimed Water, Wastewater, and 
Solid Waste Rate Increases
May 12, 2022
Introduce Ordinance to Increase Water, Reclaimed Water, Wastewater, 
and Solid Waste Rates
May 12, 2022
Adopt Ordinance to Increase Water, Reclaimed Water, Wastewater, and 
Solid Waste Rates
May 26, 2022
Date COS Rates Become Effective 
July 1, 2022
52

Questions?
53