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HomeMy WebLinkAbout04-20-26 Special Board Meeting Packet 1 OTAY WATER DISTRICT SPECIAL MEETING OF THE BOARD OF DIRECTORS BY TELECONFERENCE DISTRICT TRAINING ROOM (LOWER-LEVEL PARKING LOT) 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA MONDAY April 20, 2026 12:00 P.M. AGENDA 1. ROLL CALL a) BOARD ACTION TO APPROVE REMOTE ATTENDANCE FOR DIRECTOR GARY CROUCHER DUE TO JUST CAUSE. HE WILL REMOTELY ATTEND THE MEETING FROM 10566 VILLA BONITA, SPRING VALLEY, CA 91978 2. PLEDGE OF ALLEGIANCE 3. APPROVAL OF AGENDA 4. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD’S JU- RISDICTION INCLUDING AN ITEM ON TODAY’S AGENDA PUBLIC HEARING 5. COMPLIANCE WITH NEW LEGAL OBLIGATIONS REGARDING PUBLIC HEARING ON OTAY WATER DISTRICT VACANCIES AND RECRUITMENT AND RETENTION EFFORTS (ASSEMBLY BILL 2561, GOVERNMENT CODE §3502.3) [SUZIE LAW- SON] WORKSHOP 6. DISCUSSION OF THE FISCAL YEAR 2027 BUDGET KEY FIGURES AND ASSUMP- TIONS IMPACTING THE UPCOMING BUDGET PROPOSAL [JON RAVAGLIOLI/ JOE BEACHEM] RECESS TO CLOSED SESSION 2 7. CLOSED SESSION a) CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION [GOV- ERNMENT CODE §54956.9 (d)(4)] INITIATION OF LITIGATION PURSUANT TO SUBDIVISION (d)(4) OF GOVERN- MENT CODE §54956.9 (ONE [1] POTENTIAL CASE) RETURN TO OPEN SESSION 8. REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY AL- SO TAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION 9. ADJOURNMENT All items appearing on this agenda, whether or not expressly listed for action, may be delib- erated and may be subject to action by the Board. The Agenda, and any attachments containing written information, are available at the Dis- trict’s website at www.otaywater.gov. Written changes to any items to be considered at the open meeting, or to any attachments, will be posted on the District’s website. Copies of the Agenda and all attachments are also available by contacting the District Secretary at (619) 670-2253. If you have any disability which would require accommodation in order to enable you to par- ticipate in this meeting, please call the District Secretary at 670-2253 at least 24 hours prior to the meeting. Certification of Posting I certify that I posted a copy of the foregoing agenda near the regular meeting place of the Board of Directors of Otay Water District, Spring Valley, California, said time being at least 24 hours in advance of the special meeting of the Board of Directors (Government Code Section §54954.2). /s/ Jenny Diaz, District Secretary 1 STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: April 20, 2026 SUBMITTED BY: Suzie Lawson Human Resources Manager PROJECT: Various DIV. NO. ALL APPROVED BY: Kevin Koeppen, Chief of Administrative Services Jose Martinez, General Manager SUBJECT: COMPLIANCE WITH LEGAL OBLIGATIONS RE: PUBLIC HEARING ON OTAY WATER DISTRICT VACANCIES AND RECRUITMENT AND RETENTION EFFORTS (ASSEMBLY BILL 2561/GOVERNMENT CODE § 3502.3) GENERAL MANAGER’S RECOMMENDATION: The Board of Directors will conduct a public hearing and receive a report on vacancies in Otay Water District positions, recruitment and retention pursuant to Assembly Bill 2561/Government Code § 3502.3. PURPOSE: Assembly Bill 2561 (AB 2561) requires public agencies, including the Otay Water District (District), to hold at least one (1) public hearing per fiscal year, prior to the adoption of the final budget, to discuss vacancies and recruitment and retention efforts. This report discusses the District's legal obligations under the law, effective January 1, 2025, and ensures compliance with such legal obligations. ANALYSIS: Background: On September 22, 2024, AB 2561 was signed into law to add Government Code § 3502.3 to the Meyers-Milias-Brown Act to address the issue of job vacancies in local government, which may adversely affect the delivery of public services and employee workload. Among other requirements, the bill mandates that public agencies present the status of vacancies and recruitment and retention efforts during a public hearing before the agency’s governing body at least once per AGENDA ITEM 5 2 fiscal year. The bill was enacted into law and is codified at Government Code § 3502.3. The law went into effect on January 1, 2025. Compliance Requirements: In compliance with the legal obligations, the District is required to do the following: 1. Public Hearing: At least once each fiscal year, at a public hearing before the Board of Directors (Board), the District shall present information regarding the status of vacancies and recruitment and retention efforts (GC § 3502.3(a)(1)) and identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process (Gov. Code §3502.3(a)(3)). If the Board of Directors adopts an annual or multi-year budget during the fiscal year, this presentation must occur prior to the Board of Directors’ adoption of the final budget for the District. (Gov. Code §3502.3(a)(2)). 2. Employee Organization Participation: Allow the recognized employee organization at the District, the Otay Water District Employees’ Association (OWDEA), to make a presentation during the public hearing concerning vacancies and recruitment and retention efforts. (Gov. Code §3502.3(b)). 3. Additional Reporting for High Vacancy Rates: If vacancies within a single bargaining unit meet or exceed 20% of authorized full- time positions in that bargaining unit, upon request of the recognized employee organization, the District must provide additional information during the public hearing, including the following: (1) the total number of vacancies; (2) the number of applicants; (3) the average time to fill positions; and (4) opportunities to improve compensation and working conditions for employees in the bargaining unit. (Gov. Code §3502.3(c)). In 2025, there were 114 budgeted positions represented by OWDEA. The vacancy rate as of December 31, 2025 was 8.8%; therefore, the District is not currently subject to additional reporting upon request of OWDEA. Vacancies: During the 2025 Calendar Year, recruitments were initiated to fill 32 total vacancies within the District. By December 31, 2025, there were ten (10) of 114 budgeted positions (8.8%) represented by OWDEA that remained vacant, 1) Asset Management Specialist; 2 and 3) Two (2) Customer Service Representative I/IIs; 4) Equipment Mechanic I/II; 5) Lead Recycled Water Specialist; 6) Meter Maintenance Worker I/II; 7) 3 Senior/Engineering Technician; and 8 through 10) Three (3) Utility Worker I/IIs. As of December 31, 2025, two (2) of 34 budgeted unrepresented positions (5.9%) remained vacant: 1) Confidential Executive Assistant; and 2) Finance Manager, Treasury & Accounting Services. Recruitment and retention efforts: The Human Resources team collaborates with the hiring department to identify sources of targeted outreach, which include the District website as well as professional organization websites (e.g., American Water Works Association, California Water Environment Association, Water/Wastewater Jobs, California Special Districts Association, Association of California Water Agencies, San Diego Water Works, Brown & Caldwell Water Jobs, and Construction Management Association of America), Jobs Available, mailing lists, social media, and direct contact with qualified applicants who have previously applied. Community outreach includes advertising with local newspapers and community colleges. The District’s website provides updated frequently asked questions on the recruitment process and provides the opportunity for applicants to submit job interest cards to receive email notification when a position of interest becomes open to applications. The District tailors supplemental questions to allow for efficient screening of applications, and is conducting a review of hiring procedures to identify areas for increased efficiency. To help prepare for potential future vacancies, department chiefs submit a long-term staffing & succession plan each year as part of the budget process. The District values its employees and in addition to offering competitive pay and benefits, has created retention initiatives, which include an employee recognition program to acknowledge employee contributions and accomplishments, employee service awards for those achieving milestones of 5-year intervals, and an education reimbursement program. The District also offers flexible work schedules, a Health Reimbursement Arrangement (HRA), and a deferred compensation plan. The District demonstrates its commitment to its employees’ professional growth by offering a variety of training and development opportunities through Vector Solutions, ACWA JPIA, the Liebert Cassidy Whitmore Training Consortium, professional organization memberships, conference attendance, and the Centre for Organization Effectiveness. In addition, temporary assignment opportunities provide employees with direct, hands-on experience performing the duties of higher-level positions when filling-in for employees on leave. The District has not experienced issues regarding 4 retention efforts, as the current average employee tenure is 10.32 years. FISCAL IMPACT: Joe Beachem, Chief Financial Officer There is no direct fiscal impact associated with conducting the public hearing required under Government Code § 3205.3. However, if deemed necessary, addressing future recruitment and retention issues may involve budget and bargaining considerations, which will be presented to the Board as appropriate. LEGAL IMPACT: None. ATTACHMENTS: Attachment A – AB 2561 Text Attachment B – PowerPoint Presentation SHARE THIS:Date Published: 09/23/2024 09:00 PM AB-2561 Local public employees: vacant positions.(2023-2024) Assembly Bill No. 2561 CHAPTER 409 An act to add Section 3502.3 to the Government Code, relating to public employment. [ Approved by Governor September 22, 2024. Filed with Secretary of State September 22, 2024. ] LEGISLATIVE COUNSEL'S DIGEST AB 2561, McKinnor. Local public employees: vacant positions. Existing law, the Meyers-Milias-Brown Act (act), authorizes local public employees, as defined, to form, join, and participate in the activities of employee organizations of their own choosing for the purpose of representation on matters of labor relations. The act requires the governing body of a public agency to meet and confer in good faith regarding wages, hours, and other terms and conditions of employment with representatives of recognized employee organizations and to consider fully presentations that are made by the employee organization on behalf of its members before arriving at a determination of policy or course of action. This bill would, as specified, require a public agency to present the status of vacancies and recruitment and retention efforts at a public hearing at least once per fiscal year, and would entitle the recognized employee organization to present at the hearing. If the number of job vacancies within a single bargaining unit meets or exceeds 20% of the total number of authorized full-time positions, the bill would require the public agency, upon request of the recognized employee organization, to include specified information during the public hearing. By imposing new duties on local public agencies, the bill would impose a state-mandated local program. The bill would also include related legislative findings. The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of public officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose. This bill would make legislative findings to that effect. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement shall be made pursuant to these statutory provisions for costs mandated by the state pursuant to this act, but would recognize that a local agency or school district may pursue any available remedies to seek reimbursement for these costs. Vote: majority Appropriation: no Fiscal Committee: yes Local Program: yes Home Bill Information California Law Publications Other Resources My Subscriptions My Favorites 11/16/24, 4:00 PM Bill Text - AB-2561 Local public employees: vacant positions. https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2561 ATTACHMENT A THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. The Legislature finds and declares as follows: (a)Job vacancies in local government are a widespread and significant problem for the public sector affecting occupations across wage levels and educational requirements. (b)High job vacancies impact public service delivery and the workers who are forced to handle heavier workloads, with understaffing leading to burnout and increased turnover that further exacerbate staffing challenges. (c)There is a statewide interest in ensuring that public agency operations are appropriately staffed and that high vacancy rates do not undermine public employee labor relations. SEC. 2. Section 3502.3 is added to the Government Code, to read: 3502.3. (a) (1) A public agency shall present the status of vacancies and recruitment and retention efforts during a public hearing before the governing board at least once per fiscal year. (2)If the governing board will be adopting an annual or multiyear budget during the fiscal year, the presentation shall be made prior to the adoption of the final budget. (3)During the hearing, the public agency shall identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process. (b)The recognized employee organization for a bargaining unit shall be entitled to make a presentation at the public hearing at which the public agency presents the status of vacancies and recruitment and retention efforts for positions within that bargaining unit. (c)If the number of job vacancies within a single bargaining unit meets or exceeds 20 percent of the total number of authorized full-time positions, the public agency shall, upon request of the recognized employee organization, include all of the following information during the public hearing: (1)The total number of job vacancies within the bargaining unit. (2)The total number of applicants for vacant positions within the bargaining unit. (3)The average number of days to complete the hiring process from when a position is posted. (4)Opportunities to improve compensation and other working conditions. (d)This section shall not prevent the governing board from holding additional public hearings about vacancies. (e)The provisions of this section are severable. If any provision of this section or its application is held invalid, the invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. (f)For purposes of this section, “recognized employee organization” has the same meaning as defined in subdivision (a) of Section 3501. SEC. 3. The Legislature finds and declares that Section 2 of this act, which adds Section 3502.3 to the Government Code, furthers, within the meaning of paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the purposes of that constitutional section as it relates to the right of public access to the meetings of local public bodies or the writings of local public officials and local agencies. Pursuant to paragraph (7) of subdivision (b) of Section 3 of Article I of the California Constitution, the Legislature makes the following findings: It is in the public interest, and it furthers the purposes of paragraph (7) of subdivision (b) of Section (3) of Article I of the California Constitution, to ensure that information concerning public agency employment is available to the public. SEC. 4. No reimbursement shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code for costs mandated by the state pursuant to this act. It is recognized, however, that a local agency or school district may pursue any remedies to obtain reimbursement available to it under Part 7 (commencing with Section 17500) and any other law. 11/16/24, 4:00 PM Bill Text - AB-2561 Local public employees: vacant positions. https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB2561 AB 2561 Vacancy Report April 20, 2026 ATTACHMENT B AB 2561 – Vacancy Report Requirements 1. Annual Public Hearing Once per fiscal year, prior to adoption of the final budget, hold a public hearing before the Board of Directors regarding the status of vacancies and recruitment and retention efforts. 2. Employee Organization Participation Allow the employee organization to make a presentation concerning vacancies and recruitment and retention efforts during the public hearing. 3. Additional Reporting for High Vacancy Rates Upon request of the employee organization, if vacancies within the bargaining unit meet or exceed 20% of the authorized FTEs within that bargaining unit. (Does not apply for April 20, 2026 report.) 2 AB 2561 – Vacancy Report Vacant Positions Vacant Positions as of December 31, 2025 OWDEA Represented Vacant Positions: 1. Asset Management Specialist 2. Customer Service Representative I/II 3. Customer Service Representative I/II 4. Equipment Mechanic I/II 5. Lead Recycled Water Specialist 6. Meter Maintenance Worker I/II 7. Sr./Engineering Technician 8. Utility Worker I/II 9. Utility Worker I/II 10. Utility Worker I/II Unrepresented Vacant Positions: 1. Confidential Executive Assistant 2. Finance Manager, Treasury & Accounting Services % Within Bargaining Unit # Budgeted FTEs # Vacant Positions Bargaining Unit 8.8%11410OWDEA 5.9%342Unrepresented 14812Total 3 AB 2561 – Vacancy Report Recruitment & Retention Efforts Standard Advertising Sources: San Diego Water Works SD Reader (Classified) Star News (Classified) Grossmont Cuyamaca Community College Disabled American Veterans Navy Nuke Job Finder-Facebook group/LinkedIn Group Military Transition Center Veterans Village Able2Work Work for Warriors Commonly Requested Advertising Sources: Brown and Caldwell (BC Water Jobs) AWWA ACWA WaterDistrictJobs.com Jobs Available CSDA (CA Special District Association) CWEA (CA Water Environment Association) Recruitment Efforts Robust Targeted Outreach •Professional Organizations •Social Media •Local newspapers Website •Updated FAQs •Job Interest Cards •Information for Military Applicants Tailored Job Postings & Supplemental Questions •Tailored to each job to attract qualified applicants and for efficient screening 4 AB 2561 – Vacancy Report Recruitment & Retention Efforts Retention Efforts Competitive Pay & Benefits Employee Recognition Program •Kudos & High Five Awards •Employee Services Awards Employee Assistance Program Education Reimbursement Program Flexible Work Schedules Health Reimbursement Arrangement Training & Development Opportunities •In-person Training & Webinars •Professional Organization Membership & Conferences •Centre for Organization Effectiveness •Vector Solutions •LCW Training Consortium •ACWA JPIA Training •Temporary Assignments 5 AB 2561 – Vacancy Report Questions? 6 STAFF REPORT TYPE MEETING: Budget Workshop MEETING DATE: April 20, 2026 SUBMITTED BY: Jon Ravaglioli, Finance Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Informational Item to Present FY 2027 Budget Key Figures and Assumptions Impacting the Upcoming Budget Proposal GENERAL MANAGER’S RECOMMENDATION: This is an informational item presenting the FY 2027 budget key figures and assumptions. PURPOSE: The purpose of this informational item is to present to the Board key figures and assumptions impacting the FY 2027 budget. BACKGROUND: The District’s budget process typically begins in January and ends with the adoption of the next fiscal year’s budget at the June Board meeting, with implementation of rates occurring the following January. In this Budget Workshop, staff will elaborate on key budget assumptions and notable inputs affecting this year’s budget including growth projections, capital improvement projects, significant changes to administrative and materials expenditures, sales volume projections, and water purchase costs. The final presentation of the consolidated budget is scheduled for the June 3 Board meeting. At that meeting, staff will present the consolidated FY 2027 budget and request that the Board: •Approve the FY 2027 Operating and Capital Improvement Program (CIP) Budgets and the associated implementation of potable, recycled, and sewer rate changes. •Approve the fund transfers for potable, recycled, and sewer. AGENDA ITEM 6 • Adopt the Salary Schedule. • Approve the continued advance funding of the District’s unfunded pension and unfunded Other Post-Employment Benefits (OPEB) liabilities. • Direct staff to draft and mail water and sewer rate increase notices. The budget is assembled using the most realistic set of factors and assumptions based on information received from various sources, including wholesale water suppliers—the Metropolitan Water District of Southern California (MWD), the San Diego County Water Authority (CWA), and the City of San Diego (the City)—as well as vendors such as SDG&E and developers. Staff use this information in conjunction with other economic indicators affecting taxes and revenues, such as inflation and interest rates, to prepare the budget. FY 2026 Projected Operating Results Through February 28, 2026, the District has an operating surplus of $0.9 million. Staff project ending the fiscal year with a surplus of $2.1 million. The primary drivers of this surplus include: • $1.9 million under budget in payroll and benefit costs, primarily due to unfilled vacancies • $1.6 million under budget in recycled water purchases due to early termination of the take-or-pay agreement • $1.3 million under budget in potable water purchase costs due to lower-than-budgeted sales • $600 thousand under budget in administrative expenses due to lower-than-budgeted insurance premiums and deferred contracted services • $490 thousand under budget in fixed costs due to CWA and MWD adopting final fixed costs below budget These savings are partially offset by lower-than-budgeted potable water sales ($3.9 million) and recycled water sales ($500 thousand). This surplus will be incorporated into the FY 2027 rate projections. Budget Strategy The culmination of the budget process is the recommendation of changes to potable water, recycled water, and sewer rates, guided by the following primary budget objectives: • Recommend rates that comply with the requirements of Proposition 218; • Maintain reserve levels at or above target levels in each of the next six (6) years; • Maintain debt coverage, excluding growth, above the target of 150% for both water and sewer over the next six (6) years; • Support the Strategic Plan initiatives; and • Maintain the District’s financial strength to keep an AA credit rating. Reserve target levels are defined in the District’s Reserve Policy found in the District’s Code of Ordinances. The targeted debt coverage, excluding growth, of 150% is set to provide financial strength and assurance that the District meets its debt service covenant of 125% for water and 115% for sewer. Strategic Planning In addition to the budget and rate-setting process, the District’s continued emphasis on strategic planning supports the agency’s overall financial strength. This year, the District is renewing its Strategic Plan. As the District transitions into a new Strategic Plan cycle, this effort ensures that long-term priorities remain closely aligned with financial planning and resource allocation. Through disciplined management of staffing, the use of business and operational technologies, and the application of best management practices, the District continues to improve efficiency and cost effectiveness. The Strategic Plan serves as a key framework for the budget process, guiding and prioritizing investments in core services and operations. The strategies and objectives defined in the FY 2027 to FY 2030 Strategic Plan, adopted by the Board at the April 1, 2026 Board meeting, have been incorporated into the FY 2027 budget. Strategic Plan initiatives and updates are available on the District’s website to promote transparency and accountability. Proposition 218 The State of California has established legal constraints regarding utility rate setting, foremost among them California Constitution Article XIII D, Section 6 (commonly referred to as “Proposition 218”). Proposition 218 requires that water and sewer utilities establish cost-based rates for the services provided. To comply with this requirement, the District performs periodic cost-of-service studies and conducts Proposition 218 hearings. A water cost-of-service study was completed and presented to the Board on April 27, 2022, followed by a Proposition 218 hearing on October 5, 2022. At the conclusion of the hearing, the Board approved the terms outlined in the 218 Notices, which allowed for rate changes over a period of up to five (5) years. These changes include all future pass-through costs and cost increases or decreases to cover changes to rates, fees, or charges from the District’s water and energy suppliers, as well as overall non-supplier cost increases not to exceed the annual increase in the Consumer Price Index-U for the San Diego-Carlsbad area as of January 31 of the preceding year. The next water cost-of-service study is projected to be completed in FY 2027, with results incorporated into the FY 2028 budget and rates effective January 1, 2028. A sewer cost-of-service study was completed and presented to the Board on April 2, 2025, followed by a Proposition 218 hearing on October 1, 2025. At the conclusion of the hearing, the Board approved the terms outlined in the 218 Notices, which allowed for rate changes over a period of up to five (5) years, pursuant to Government Code Section 53756. The five years of rate increases are limited to the approved schedule of rates, with some minor possible adjustments. Real Estate Sales Proceeds from the sale of the Salt Creek property are projected to be received in FY 2030. Due to multiple extension options, potential development modifications, and entitlement challenges, the final sales price and closing date cannot be accurately predicted at this time. FY 2027 Challenges For the FY 2027 budget and six-year projection, there are several challenges putting upward pressure on water rates, including water purchase costs, administrative and material expenditure drivers, and CIP projects. Many of these pressures are consistent with those communicated in the FY 2026 budget and six-year projection. Water Costs Water purchase costs from the District’s suppliers are a significant component of the District’s overall budget. Potable and recycled water costs constitute approximately 61.9% of the water operating budget. Potable CWA’s 2026 Long-Range Financing Plan, issued October 2025, projected a 5.8% rate increase for calendar year 2027. Due to recently established water agreements and additional pending actions, CWA has indicated that updated guidance will not be provided until May. Upon receipt, this information will be incorporated into the budget that staff will present to the Board in June. Administrative and Material Expenditures There are several one-time and ongoing increases to administrative and material expenditures that are putting upward pressure on rates. These increases are partially mitigated through reductions from savings or expiration of FY 2026 one-time expenditures. Miscellaneous/All Other Increases One-time and ongoing increases in the Miscellaneous/All Other category include increases in District-wide use of temporary help, increases attributable to the District’s hydraulic modeling, and costs related to fire mitigation consulting. Regulatory Creep Cross-connection regulations continue to be a significant driver of regulatory expenditures, due to additional administrative costs related to hazard assessments and other requirements under the Cross- Connection Control Plan. Additional scope related to the water cost- of-service study is also contributing to increased regulatory expenditures. Metro and County Sewer Charges The majority of the increase in Metro and County Sewer costs is attributable to increases in non-Pure Water CIP costs, as well as the commencement of Pure Water’s Phase 1 operations. The District is also seeing increases in County sewer charges related to transportation and odor control. FY 2027 Administrative and Material Budget Increase Breakdown Increase Driver/Category Ongoing Increases One-time Increases Amount % Inc of the Total Admin & Materials Budget Miscellaneous/All other increases 518,600$ 132,800$ 651,400$ 3.7% Regulatory creep 510,000 - 510,000 2.9% Metro and County sewer charges*466,000 - 466,000 2.6% Inflationary 437,800 - 437,800 2.5% Strategic plan 278,800 - 278,800 1.6% Emergency main breaks 190,000 - 190,000 1.1% Planning and study efforts - 140,000 140,000 0.8% Total increases before savings 2,401,200 272,800 2,674,000 All other savings/budget decreases (2,183,500) Total FY 2027 overall budget increase 490,500$ *Sewer charge increases: Metro $380,000; County $86,000. The Metro sewer increase is driven by 51% various factors, 42% regulatory, and 7% inflation. County sewer increase is attributable 100% to inflation. Inflationary Inflationary increases continue to impact the District’s operating expenditures; however, the rate of inflation has subsided from the highs experienced a few years ago. Drivers of inflationary pressure on the FY 2027 budget include increases in fuel and oil, rising subscription and maintenance costs, and increases in credit card fees. Strategic Plan Initiatives Strategic Plan increase drivers include increases in legal consulting fees related to the classification and compensation study, as well as Memorandum of Understanding (MOU) negotiations; Automated Metering Infrastructure (AMI) cellular charges stemming from the AMI project; and costs related to the Leadership Enhancement Program. Emergency Main Breaks As the District continues to absorb the costs of main breaks and related repairs in-house, the budget for as-needed construction services is being right-sized, accordingly. The District expects to see positive impacts on insurance premiums as previous years with substantial claims continue to roll off. Planning Document Updates This increase consists of expenditures associated with periodic updates to the District’s long-term planning documents for infrastructure and water supplies. The current update is scheduled for completion in FY 2028. These updates are necessary to ensure that the District’s infrastructure and water supplies can reliably and efficiently meet the District’s current and projected demands, as well as evolving regulatory requirements as they are known and projected today. CIP Projects The six-year CIP projection is increasing mainly due to new CIP projects and inflation. The total six-year CIP budget is increasing by $1.4 million, from $185.5 million in FY 2026 to $186.9 million in FY 2027. When compared to the five-year period carried over from the FY 2026 budget, the CIP for FY 2027 through FY 2031 is decreasing by $7.9 million. A total of 11 projects will close at the end of FY 2026, with approximately $2.4 million in unspent budget. Project schedules have been adjusted to account for the longer material procurement timelines. Significant impacts to the CIP budget include $8.4 million in new projects, including $2.6 million for pipeline replacements, $0.8 million for recycled water treatment system maintenance, $1.1 million in disinfection replacement and upgrade projects, $1.0 million for additional pumping capacity, and $0.9 million for maintenance efficiency investments. The proposed six-year CIP budget is discussed in further detail in the CIP section of this staff report. Sewer Updates A primary long-term challenge for sewer continues to be the City’s increasing wastewater fees. The City’s Pure Water Program (PWP), which incorporates a secondary equivalency for the Point Loma Wastewater Treatment Plant (WWTP), impacts the wastewater fees paid for by the District’s sewer customers for sewage treatment. The ultimate cost of the City’s PWP remains a significant cost for the District’s sewer customers. As Phase 1 of the PWP nears construction completion and enters the commissioning phase, capital costs are decreasing while facility commissioning costs are increasing and impacting Otay’s Metro operating budget. The City of San Diego, with input from Metro staff, is evaluating options for Phase 2 of the PWP, with preliminary recommendations expected at the end of the calendar year. Significant spending on the next phase of the PWP is not scheduled until FY 2028, with expenditures projected to ramp up thereafter. The Metro operating budget, which includes Metro operating expenses and Metro capital projects not related to the PWP, is increasing from $535 thousand in FY 2026 to $915 thousand. The majority of this increase is attributable to a lower projection that was provided and used by the District in the FY 2026 budget. A higher estimate of $825 thousand was provided later by Metro. This estimate is more consistent with prior budgets and the FY 2027 budget. Even with this adjustment, there are substantial increases in future years which are primarily due to Phase 1 commissioning of the PWP and several large Metro capital projects, including Pump Stations 1 and 2, Alvarado Laboratory improvements, and cybersecurity and controls projects. The District continues to mitigate the cost of the PWP through a 2021 reduced daily Metro capacity from 1.287 MGD to 0.38 MGD, which reduces the District’s ultimate Pure Water cost burden. On February 4, 2026, the Board approved the Metro Second Amended and Restated Agreement. The agreement outlines a modified billing structure to more appropriately allocate user costs. It clarifies how Otay will be billed, and minimal net impact is anticipated as a result of the billing structure. The new billing will take effect after approval by all 12 Participating Agencies and the City of San Diego. Overall, new CIP projects and increases to existing CIP projects were relatively minor for the sewer fund. For FY 2027, staff project an increase in sewer salaries and benefits of $180 thousand, from $940 thousand in the FY 2026 budget to $1.1 million in the FY 2027 budget. The primary driver of the labor increase is the allocation of additional staff hours to maintenance of the collections system, which is needed to address existing deferred maintenance. Other drivers include the FY 2027 cost-of- living adjustment (COLA), as well as additional overtime and standby pay compared to FY 2026. CalPERS and OPEB Update The pension and OPEB liabilities carry an interest cost of 6.8%, which is the District’s highest interest cost. By reducing and eliminating the unfunded pension liability, the District is reducing the highest interest cost liability, thereby creating savings. As of June 30, 2024, the most recent CalPERS actuarial pension valuation, the District’s pension plan was 84.4% funded, and the OPEB plan was 94.0% funded. The District’s next CalPERS actuarial valuation will take place after the close of FY 2026. Staff will recommend continuing the Board’s prior direction to advance fund the defined benefit programs. The FY 2027 budget proposal will include $830 thousand advance funding for these plans. This recommendation is consistent with the Board’s past practice. The objective of this advance funding is to reduce costs to ratepayers and provide additional assurance that the plans are adequately funded, benefiting both the employees and the District. Continued advance funding of the District’s OPEB and CalPERS plans is expected to save the District approximately $5.5 million over the 12- year advance funding period that began in 2021. As part of the ongoing efforts to reduce the District’s highest-cost debt, the FY 2027 budget is projected to include continued advanced funding of these unfunded obligations. Major Assumptions Growth Projections Staff has incorporated a 0.2% growth projection into the six-year growth projection. This metric is based on projected meter count and Equivalent Dwelling Unit (EDU) growth throughout FY 2027. Potable Sales Volumes Through February 2026, actual potable water sales totaled 8.0 million units, which is 3.0% below the budget of 8.2 million units. The underage is due to above-average rainfall from September through November and cooler-than-average temperatures. Through February 28, 2025, year—to-date rainfall is 0.43” or 5.4% above average, while year-to-date temperatures are 0.83 degrees cooler than the three-year average. Staff proposes continuing the practice of using an average of historical actual volumes to calculate future budgeted volumes. The District began using this method in 2020. Prior to using this method, the District relied on long-term weather forecasts, which often resulted in significant volume variances when actual weather conditions deviated from predictions. Using the historic average method has provided a more stable and accurate outlook on long-term volumes and revenues. For the FY 2027 budget, and consistent with FY 2026 practice, staff are using a four-year average from FY 2023 to FY 2026, plus a growth factor of less than 1.0% annual customer growth. The assumption that new customers will connect throughout the year and will use approximately half the average volume of the existing customer base translates to an assumed volume growth of 0.22% annually. The following table presents historical potable volumes, rainfall, the four-year average, and the FY 2027 budgeted volume calculated as the four-year average plus growth. Historical Unit Sales (in million HCF) and Rainfall (in inches) Actual Projected Average Budget FY 2023 FY 2024 FY 2025 FY 2026 4-Year FY 2027 Rainfall 17.1 12.2 4.7 11.8 11.4 N/A Units 11.2 11.3 12.1 11.6 11.6 11.6 The table on the following page contains the projected unit sales assumptions proposed for the FY 2027 six-year rate model. Additional discussion pertaining to the projected volumes can be found immediately following the table. Projected Unit Sales (in million HCF) Six-Year Rate Model Projection FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 6-year Avg Growth % 11.6 11.7 11.7 11.8 11.8 11.8 11.7 0.2% The analysis on the following page shows historic and projected volumes compared to historic highest and lowest applicable volumes. • The green line represents a maximum volume year based on relevant historical actual volume. • The red line represents the minimum volume year based on relevant historical actual volume. • The blue section represents the average volume associated with the existing customer base. • The yellow section represents the volume associated with growth. Recycled Sales Volumes Through February 2026, actual recycled water sales volume totaled 1.10 million units, which was 3.0% below the budgeted 1.13 million units. The underage is due to above-average rainfall and cooler-than-average temperatures, as discussed in the potable sales volume section of this report. The FY 2027 recycled water volume projections have been prepared using the same historical average plus growth methodology used for the potable volume projections. The following tables and chart contain historical Otay Water District Potable Sales Projection Analysis FY 2027 Budget and Six-Year Projection (in million units) recycled volumes, rainfall, the four-year average, the FY 2027 projected volume (calculated as the four-year average plus growth), and the six- year forecast. Historical Unit Sales (in million HCF) and Rainfall (in inches) Actual Projected Average Budget FY 2023 FY 2024 FY 2025 FY 2026 4-Year FY 2027 Rainfall 17.1 12.2 4.7 11.8 11.4 N/A Units 1.4 1.4 1.8 1.6 1.6 1.6 The following are the projected unit sales assumptions proposed for the FY 2027 six-year rate model. Additional discussion pertaining to the projected volumes can be found immediately following the table. Projected Unit Sales (in thousand HCF) Six-Year Rate Model Projection FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 6-year Avg Growth % 1,558 1,561 1,564 1,567 1,570 1,573 1,564 0.22% The following analysis shows historic and projected volumes compared to historic highest and lowest volumes (see chart on the following page). • The green line represents a maximum volume year based on relevant historical actual volume. • The red line represents the minimum volume year based on relevant historical actual volume. • The blue section represents the average volume associated with the existing customer base. • The yellow section represents the volume associated with growth. Capital Improvement Program (CIP) Budget As a component of the annual budget development process, the Engineering staff update the CIP budget using the following process: • CIP projects are selected and prioritized based on the Water Facilities Master Plan (WFMP), the Urban Water Management Plan (UWMP), Sub Area Master Plans (SAMP), Integrated Water Resources Plan (IRP), Wastewater Management Plan (WWMP), the Cathodic Protection Plan, the District’s Strategic Plan, Asset Management Plan, and other focused or specific planning documents and reports which are used to manage growth, maintenance, and the life extension of assets. • The CIP goes through an iterative process to meet the criteria of growth, service levels, supply targets, and system reliability. • CIP target expenditures for the next six (6) years are refined and used in the rate model. The following general criteria are used to determine the reasonableness of a project before it is considered for inclusion within the CIP budget: • Safety and existing facility conditions • Operating system conditions and energy improvements • Water and sewer system deficiencies • Regulatory and permitting agencies’ requirements • Developer driven requirements • Economic outlook Otay Water District Recycled Sales Volume Analysis FY 2027 Budget and Six-Year Projection (in thousand units) • Growth projections • Water supply diversification goals • Board and management directives The total six-year CIP budget is increasing $1.1 million from $185.5 million in FY 2026 to $186.9 million in FY 2027. The total water CIP budget for the six-year period is $165.8 million, which is a $0.8 million decrease compared to FY 2026. The sewer CIP of $20.8 million is increasing $2.0 million compared to FY 2026. To maintain reserves at target levels for both water and sewer, staff are currently projecting multiple debt issuances for both water and sewer. There is $8.4 million budgeted for new CIP projects, predominantly consisting of the following: • $2.6 million for pipeline replacements • $1.1 million in water quality investments • $1.0 million in additional pumping • $900 thousand in maintenance efficiencies • $800 thousand in recycled water treatment Financing Plan The District uses a comprehensive approach to financing. The Debt Policy provides guidance for debt issuance and refinancing. The Reserve Policy provides guidance on both fund transfers and reserve balances. With these policies, a six-year financing plan is formulated that identifies the timing and amounts of debt issuances, the level of rate increases, debt coverage ratios, reserve balances, and necessary transfers. The District’s comprehensive financing approach establishes financial targets that maintain the financial strength of the District. These strengths include: • AA credit rating, which saves ratepayers money by reducing debt costs. • Financial stability, which enables the District to focus on the long-term financial needs of the District and anticipate future financial challenges. Open Items Below is a list of items that are in process and will be presented at the final Budget Board presentation on June 3: • Overall budget summary • Rates and rate increases • Implementation of water and sewer rates to be effective January 1, 2027 • Debt service coverage • CWA Rates and Fixed Charges • Labor and benefits • Materials and maintenance expenses • Administrative and legal expenses • Salary Schedule • Rate comparison • Fund transfers • Budget approval FISCAL IMPACT: Joe Beachem, Chief Financial Officer This is an informational item. Each one of the items discussed above will impact the proposed rate increases over the next six-year period. Recommended changes to rates will be based on the District maintaining reserves at target levels and meeting its debt coverage targets. For sewer and water, staff estimates that debt service coverage and reserves will meet or exceed targeted levels for the six-year period. STRATEGIC GOAL: The District ensures its continued financial health through long-term financial and debt planning. LEGAL IMPACT: None. Attachments: Attachment A – Presentation: FY 2027 Budget Workshop FY 2027 Budget Workshop April 20, 2026 1 Attachment A Workshop Agenda 2 Introduction and ObjectivesJoe Beachem Challenges, District Actions, and StrengthsJose Martinez Administrative and Material Budget ImpactsJon Ravaglioli Capital Improvement Program BudgetBeth Gentry Key Assumptions, Financing Plan, and ConclusionJon Ravaglioli Budget Objectives Support Strategic Plan objectives, including affordability Support essential operations of the District Maintain reserves at target for all six years Maintain debt coverage, excluding growth, above target of 150% for both water and sewer for all six years Fund the Six-Year CIP budget Establish rates that are compliant with Proposition 218 3 Budget Timeline April Board Meeting (4/1/26) ▪Legislative update presented ▪FY 27-30 Strategic Plan adopted Budget Workshop (4/20/26) ▪Budget Key Figures and Assumptions June Board Meeting (6/3/26) ▪Budget Approval January 2027 Rate Change Effective (1/1/27) ▪Water and Sewer Rates 4 Budget Process Six-Year Rate Model MWD/CWA & City Sewer Rates Assumptions Interest Rates Inflation Growth Sales Debt Targets Debt Coverage Reserve Levels Operating Budget CIP Budget Water & Sewer Rates DroughtYear-end Balances Six-Year CIP Budget Input Operating Budget InputStrategic Plan 5 Proposition 218: Sewer ▪Cost of Service Study Performed – FY 2025 ❖Proposition 218 Hearing –October 2025 ▪Cost of Service Study –FY 2030 ❖Next Proposition 218 Hearing –October 2030 Timeline ▪Five-year schedule of rates, pursuant to Government Code Section 53756, passing through costs including unforeseen inflationary increases directly to customers in future years if overall inflation or construction inflation increases exceed projected assumptions. Board Approved Terms 6 ▪Cost of Service Study Performed – FY 2022 ❖Proposition 218 Hearing –October 5, 2022 ▪Cost of Service Study –FY 2027 ❖Next Proposition 218 Hearing –October 2027 Timeline ▪Five years ▪100% pass-through of supplier-related costs, including SDG&E ▪Pass-through of non-supplier cost increases, not to exceed the annual increase in the CPI for the San Diego-Carlsbad area as of Jan. 31 of preceding year Board Approved Terms Proposition 218: Water 7 Challenges, District Actions, and Strengths Jose Martinez 8 Challenges Dynamic Water Supply Environment MWD/CWA Rates Metro Wastewater Rates Affordability Drought and Extreme Weather Education Transitioning Workforce Regulatory Creep and Unfunded Mandates Proposition 218 9 Metro O&M Cost Projections ($ in thousands) 10 FY 2024 Approved Budget FY 2025 Approved Budget FY 2026 Approved Budget FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2026: Board Approved $735 $900 $535 $567 $624 $661 $701 $743 N/A FY 2026: Revised $825 $875 $962 $1,020 $1,081 $1,146 N/A FY 2027: Projections $915 $1,469 $1,246 $1,057 $1,056 $1,095 Transitioning Workforce 11 0 1 2 3 4 5 6 7 8 9 10 2014 2016 2018 2020 2022 2024 Me d i a n Y e a r s Year National Employee Tenure Private sector Federal government State government Local government 0 2 4 6 8 10 12 All private Mining, quarrying, and oil and gas… Manufacturing Financial activities Construction Information Other services Transportation and utilities Education and health services Professional and business services Wholesale and retail trade Leisure and hospitality All public Federal government Local government State government Otay Water Distrct Median years of tenure (2024) Otay Water District Transitioning Workforce 12 0 2 4 6 8 10 12 14 16 43 44 45 46 47 48 49 50 51 52 53 202620252024202320222021202020192018 Ye a r s o f S e r v i c e Ag e Average Years Age Years of Service Cross Connection Control Policy UPDATED •SWRCB CCCPH updates benefiting District customers o Issued in response to water community feedback •Fire sprinkler systems (low-hazard sites) o New guidance allows waiver of backflow requirements for existing residential fire sprinklers o Requires letter from local fire authority confirming system modification could pose risk •Auxiliary water supplies (including residential wells) o Proposed revision (Board action April 21) o Eliminates blanket air-gap requirement o Aligns with Otay practice by allowing RP backflow devices o Avoids significant, unnecessary costs to customers 13 District Actions 14 •Long term water supply strategies •Long-term strategies for recycled water and wastewater services •Customer education and engagement •Artificial Intelligence •Leadership development programs Bold and Comprehensive Strategic Plan Proactively leading efforts to mitigate and counter unfunded mandates and regulatory creep. •AB2180 -Bill would clarify how water agencies comply with Proposition 218 when setting water rates. This clarification will provide predictability for agencies, support California’s water-use conservation goals, and help minimize unnecessary legal disputes over water rates. •SB1072 •Cross Control Handbook Updates •Wildfire, Drought, ACF –AB 1594 (2024) & SB 496, SB 454 (PFAS mitigation fund) •Drought –SB 366 (2024) District supported but Governor vetoed, SB 72 (California Water Plan Long-Term Supply Targets). Proactive Legislative and Regulatory Efforts District Actions 15 •Avoided $8.4M additional costs •Removal of the Take-or-Pay provisions New Recycled Agreement •Clean Air for All Grant (CARB/APCD) – Awarded $128K in Jan. 2025; spending anticipated in FY27 •Climate Adaptation and Resiliency Plan (CARP) –Awarded $231K in Nov. 2023 •Cybersecurity Grant Program (CalOES) –Awarded $250K in Dec. 2024; spending anticipated in FY26/27 •WaterSmart USBR AMI Upgrade -Phases 2 and 3 o Phase 2: Awarded $500K in Feb. 2025 o Phase 3: Applied for $2M in funding in Nov. 2024 •Water Recycling Funding Program –Joint project with Sweetwater Authority o Awarded June 2024; total agreement exceeds $300K o Cost shared 50/50 with Sweetwater Authority Grant and Cost-Sharing Efforts Strengths Strategic Planning Process CWA Diversification of Regional Supply (drought-proofing San Diego) Land Sale ▪Continue annual advance funding practice ▪$5.5M estimated savings over the 12-year advance funding period, which began in 2021 OPEB and Pension Funding ▪30% increase in customers per FTE Efficiency Gains (since 2007) ▪S&P ‘AA’ rating Bond Rating ▪Reserve, Debt, and Investment Policies Sound Financial Management 16 Board’s Proactive Approach to Financial and Operational Stability Financial strength through establishing debt coverage targets and Reserve Policy Invested in District Resources (staffing, software, equipment, and other infrastructure to achieve efficient operations) Investment in emergency preparation from policies to equipment Efficient use of District Resources Bond Management (Refinancing and converting variable to fixed bonds) Limited exposure to CalPERS changes in future discount rates by making advanced payments Administrative Exhaustion 17 Administrative and Material Budget Impacts Jon Ravaglioli 18 FY 2027 Administrative and Materials Budget Increase Breakdown Increase Driver/Category Ongoing Increases One-time Increases Total % Inc of the Total Admin & Materials Budget Miscellaneous/All other increases 518,600 132,800 651,400 3.7% Regulatory creep 510,000 -510,000 2.9% Metro and County sewer 466,000 -466,000 2.6% Inflationary 437,800 -437,800 2.5% Strategic Plan initiatives 278,800 -278,800 1.6% Emergency main breaks 190,000 -190,000 1.1% Planning and study efforts -140,000 140,000 0.8% Total increases before savings 2,401,200 272,800 2,674,000 All other savings/budget decreases (2,183,500) Total FY 2027 overall budget increase $ 490,500 19 Capital Improvement Program FY 2027 – FY 2032 Beth Gentry 20 Capital Project Development 21 Growth & Efficiency Master Plan Growth Water usage Reliable and efficient operation Condition-Based Asset Management Program Asset lifespan Rehabilitations Replacements Growth & Efficiency Master Plans New residential development includes more multi-family dwellings in proportion to single-family dwellings with commercial/industrial outpacing residential Near term development trend is expected to be slightly lower in FY 2027 and the five- year projection In preparing the budgets for the individual CIP projects, the Engineering Department used recent construction and bidding data to adjust costs for each project Reprioritized projects based on the District’s planning documents to control spending and to keep rates stable 22 Condition: Asset Management Plan 23 Condition Assessment Score: Failure/ Consequence Action: Rehab/Replace Before: After: Rolling Hills (1100) Hydropneumatic Pump Station Construction Climate/Mitigation Factors Influencing Construction Climate Extended delivery times Regional competition for contracting resources Materials/Equipment cost escalation due to demand and material shortages Shortage of skilled & unskilled labor and increase in labor costs Uncertainty in international trade policies (e.g., tariffs, etc.) Increase in the Consumer Price Index Mitigation Strategies Pre-purchasing of some materials Grouping projects to attract bidders Value engineering Extended contract timelines for non-urgent projects Grant funding 24 CIP Six-Year Budget Look Forward ($ Millions) FY 2026 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Totals $ 19.7 $ 34.6 $ 38.7 $ 36.2 $ 31.7 $ 24.6 Six-Year Total: $ 185.5 FY 2027 25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Totals $ 18.9 $ 32.7 $ 37.7 $ 35.2 $ 33.4 $ 29.0 Six-Year Total: $186.9 Significant CIP Project Expenditures Fiscal Year 2027 CIP ($ Millions) Reservoir Construction or Rehabilitation Vehicles and Equipment Meter Replacement Pump Station Upgrades & Modifications Various Pipeline Replacements (12 Total) RWCWRF Projects $ 5.3 3.3 3.2 1.6 1.3 0.5 Total Expenditure Projection % of Total FY 2027 $ 15.2 80% 26 Pipeline Replacement Projects (35 Total) Reservoir Construction or Rehabilitation Meter Replacement Pump Station Replacement and Rehabilitation Vehicles and Capital Equipment Valve Replacement RWCWRF Treatment $ 52.0 38.1 32.3 25.0 7.8 4.6 4.4 Total Expenditure Projection $ 164.2 % of Total FY 2027 – FY 2032 Budget 88% Significant CIP Project Expenditures Fiscal Year 2027 – 2032 CIP ($ Millions) 27 Key Assumptions, Financing Plan, and Conclusion Jon Ravaglioli 28 FY 2027 Assumptions ▪Budgeted volumes ▪Growth revenues Revenues ▪CWA Costs Operating ▪Advance fund Pension Strategy 29 Water Volumes •Four-year historic average usage •Ceiling based on highest volume/driest year •Floor based on lowest volume/wettest year Average Usage Approach •Long-term accuracy of rate projections Goal = Projected Volumes at the Midpoint 30 FY 2027 Budget Volumes 31 *Rainfall through March 31, 2026. Potable Units (in millions) Recycled Units (in millions) Rainfall (inches)Type 2023 Actual 11.2 1.4 17.1 Wet 2024 Actual 11.3 1.4 11.9 Wet 2025 Actual 12.1 1.8 4.7 Dry 2026 Projection 11.6 1.6 8.3*Dry 4-year Average 11.6 1.6 10.58 Growth 0.2%0.2% FY 2027 Budget 11.6 1.6 Potable Water Volumes Unit Sales (In Millions) 32 12.1 12.3 11.4 11.2 FY 2027 11.6 11.8 10.0 10.5 11.0 11.5 12.0 12.5 13.0 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Base Volume Cumulative Growth Ceiling Floor Recycled Water Volumes Unit Sales (In Thousands) 33 FY 2027 1,558 1,573 1,794 1,812 1,392 1,410 1,000 1,200 1,400 1,600 1,800 2,000 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Base Volume Cumulative Growth Ceiling Floor CWA Rate Increase Drivers 34 Rate Increase and Projections * CWA will not be providing guidance until May, given ongoing water deals and further pending actions. The above are based on CWA's 2026 Adopted Long Range Financing Plan CY 2027 CY 2028 CY 2029 CWA Projected 5.8%5.9%5.2% Six-Year Projected Wastewater Operating Costs 35 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Metro O&M Costs $ 915,000 $1,469,000 $1,246,000 $1,057,000 $1,056,000 $1,095,000 County/Spring Valley Sewer Charges 316,000 335,000 355,100 376,400 399,000 422,900 Total $1,231,000 $1,804,000 $1,601,100 $1,433,400 $1,455,000 $1,517,900 Metro O&M cost drivers: Pure Water phase 1 operations; Non-Pure Water/Metro CIP; RWCWRF contingency; higher flow from agency exits; and inflation. County sewer cost driver: Inflation. Rate Factors Water Water purchase costs Proposition 218 Land sale Six-Year CIP projection Debt coverage above target for six years Reserves at or above target over six years Regulatory creep, strategic plan initiatives, inflation Sewer City of San Diego Pure Water Project Six-Year CIP projection County shared facility projects Reserves at or above target over six years Regulatory creep Labor cost increases 36 Financing Plan 37 ▪2027 Debt Issuance ▪2029 Debt Issuance ▪2031 Debt Issuance Water ▪2028 Debt Issuance ▪2031 Debt Issuance Sewer Closing Comments June 3rd Presentation ▪Budget Summary ▪Rate Recommendations ▪Debt Coverage Projection ▪Final CWA Rates and Charges ▪Labor & Benefit Costs ▪Direction to Mail Water and Sewer Rate Increase Notices ▪Customer Educational Insert ▪Administrative and Materials Expenses ▪Salary Schedule ▪Fund Transfers ▪Rate Comparison ▪Budget Approval 38 Questions 39