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11-04-20 Board Packet
1 OTAY WATER DISTRICT AND OTAY WATER DISTRICT FINANCING AUTHORITY BOARD OF DIRECTORS MEETING BY TELECONFERENCE 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA WEDNESDAY November 4, 2020 3:30 P.M. AGENDA 1. ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. APPROVAL OF AGENDA 4. RECOGNITION OF SENIOR UTILITY WORKER/EQUIPMENT OPERATOR BRANDON PERRY FOR RECEIVING THE HEROISM AWARD FROM THE AMERICAN WATER WORKS ASSOCIATION AND THE AWWA CALIFORNIA/NEVADA SECTION (OTERO) 5. APPROVE THE MINUTES OF THE REGULAR MEETING OF SEPTEMBER 2, 2020 AND SPECIAL BOARD MEETINGS OF MAY 20, 2020 AND AUGUST 24, 2020 6. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURIS- DICTION BUT NOT AN ITEM ON TODAY'S AGENDA This meeting is being held via teleconference. Members of the public may submit their comments on agendized and non-agendized items by either of the following two meth- ods: a) No later than a half hour before the start of the meeting, complete the Request to Speak Form and email it to BoardSecretary@otaywater.gov. Your request to speak will be acknowledged during the “Public Participation” portion of the meeting when the board will hear your public comment. When called to speak, please state your Name and the City in which you reside. You will be provided three minutes to speak. OR b) No later than a half hour before the start of the meeting, email your comment to BoardSecretary@otaywater.gov and it will be read aloud during the “Public Partici- pation” portion of the meeting. Please provide your Name and the City in which 2 you reside, with your comment. Your comment must not take more than three minutes to read. The District’s meeting is live streamed. Information on how to watch and listen to the Dis- trict’s meeting can be found at this link: https://otaywater.gov/board-of-directors/agenda- and-minutes/board-agenda/ CONSENT CALENDAR 7. ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST IS MADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICU- LAR ITEM: a) AWARD A CONSTRUCTION CONTRACT TO CORA CONSTRUCTORS, INC. FOR THE 1090-1 PUMP STATION RENOVATION PROJECT IN AN AMOUNT NOT-TO-EXCEED $696,001 ACTION ITEMS 8. FINANCE AND ADMINISTRATION a) ADOPT ORDINANCE NO. 580 AMENDING SECTION 28, CONNECTION FEES AND CHARGES FOR POTABLE OR RECYCLED WATER SERVICE; SECTION 31, TEMPORARY WATER SERVICE; AND APPENDIX A OF THE CODE OF ORDINANCES TO ADJUST THE DISTRICT’S WATER AND SEWER CAPACITY FEES; ADDITIONALLY, ADOPT RESOLUTION NO. 4389 AMENDING POLICY 25, RESERVE POLICY, WITH ALL CHANGES TO BE EFFECTIVE DECEMBER 1, 2020 (KOEPPEN) b) APPROVE THE AUDITED FINANCIAL STATEMENTS, INCLUDING THE INDEPENDENT AUDITORS’ UNQUALIFIED OPINION, FOR THE FISCAL YEAR ENDED JUNE 30, 2020 (DYCHITAN) 9. BOARD a) ADOPT RESOLUTION NO. 4388 AMENDING BOARD OF DIRECTORS POLICY 8, DIRECTORS COMPENSATION, REIMBURSEMENT OF EXPENSES AND GROUP INSURANCE BENEFITS SECTION A, DIRECTORS’ PER DIEM; SEC- TION E, MISCELLANEOUS; EXHIBIT A, APPROVED FUNCTIONS LIST; AND GRAMMATICAL AND STYLISTIC EDITS (MARTINEZ) b) DISCUSS THE 2020 AND 2021 BOARD MEETING CALENDAR (CRUZ) INFORMATIONAL ITEMS 10. WATER AND SEWER CAPACITY FEE MORATORIUM UPDATE (KOEPPEN) 11. SOCIAL MEDIA AND WEB ANALYTICS UPDATE (OTERO) 3 REPORTS 12. GENERAL MANAGER’S REPORT a) UPDATE ON DISTRICT’S RESPONSE TO COVID-19 PANDEMIC 13. SAN DIEGO COUNTY WATER AUTHORITY UPDATE 14. DIRECTORS' REPORTS/REQUESTS 15. PRESIDENT’S REPORT/REQUESTS RECESS TO CLOSED SESSION 16. CLOSED SESSION a) DISCUSSION RELATING TO CORONAVIRUS (COVID-19) AND PUBLIC SER- VICES [GOVERNMENT CODE §54957] RETURN TO OPEN SESSION 17. REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY ALSO TAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION. OTAY WATER DISTRICT FINANCING AUTHORITY 18. NO MATTERS TO DISCUSS 19. ADJOURNMENT 4 All items appearing on this agenda, whether or not expressly listed for action, may be deliberated and may be subject to action by the Board. The Agenda, and any attachments containing written information, are available at the District’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 through the District Secretary by contacting her at (619) 670-2280. If you have any disability which would require accommodation in order to enable you to partici- pate in this meeting, please call the District Secretary at (619) 670-2280 at least 24 hours prior to the meeting. Certification of Posting I certify that on October 30, 2020 I posted a copy of the foregoing agenda near the regu- lar meeting place of the Board of Directors of Otay Water District, said time being at least 72 hours in advance of the regular meeting of the Board of Directors (Government Code Section §54954.2). Executed at Spring Valley, California on October 30, 2020. /s/ Susan Cruz, District Secretary 1 MINUTES OF THE BOARD OF DIRECTORS MEETINGS OF THE OTAY WATER DISTRICT AND OTAY WATER DISTRICT FINANCING AUTHORITY September 2, 2020 1.The meeting was called to order by General Manager Martinez at 3:33 p.m. 2.ROLL CALL Directors Present: Croucher, Gastelum, Robak, Smith and Thompson Staff Present: General Manager Jose Martinez, General Counsel Dan Shinoff, General Counsel Jeanne Blumenfeld, Chief of Engineering Rod Posada, Chief Financial Officer Joe Beachem, Chief of Administration Adolfo Segura, Chief of Operations Pedro Porras, Asst. Chief of Finance Kevin Koeppen, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF AGENDA A motion was made by President Croucher, seconded by Director Smith and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the agenda. 5.PRESENTATION OF AWARDS FOR THE 2020 “WATER IS LIFE” STUDENT POSTER CONTEST (GRADES K-12) Communications Assistant Eileen Salmeron presented the awards to the winners of the District’s 2020 Water is Life poster contest. The following students were awarded first, second and third place: 1st Place: Sofia Perez Valles, 12th Grader from Olympian High School Zahraa Alzayadi, 5th Grader from Jamacha Elementary School 2nd Place: Stephenie Pace, 12th Grader from Olympian High School Amy Coghill, 3rd Grader from Tiffany Elementary School Agenda Item 5 2 3rd Place: Lucia Perez Valles, 10th Grader from Olympian High School Sofie Coghill, Kindergartener from Tiffany Elementary School Each of the students explained their inspiration for creating their poster artwork. The District congratulated each of the winners and thanked them for participating in the poster contest. Ms. Salmeron shared with them that their artwork will be submitted to the Metropolitan Water District’s (MWD) annual calendar contest. The District had one poster contest winner featured in the 2020 MWD calendar. The District will contact the students if their artwork is selected for the 2021 calendar. 6. PRESENTATION OF CALIFORNIA ASSOCIATION OF PUBLIC INFORMATION OFFICERS’ AWARD OF DISTINCTION FOR MOST INNOVATIVE COMMUNICATIONS FOR THE HYDRO STATION PARTNERSHIP Communications Officer Tenille Otero shared that the District was awarded the California Association of Public Information Officers’ 2020 Excellence in Public Information and Communications for the Hydro Station Partnership that provides for educational experiences in the water industry for the 5th grade students of the Chula Vista Elementary School District. The award is a result of a symbiotic partnership between Otay WD, Sweetwater Authority and the Chula Vista Elementary School District and recognizes the partners with an Award of Distinction in Most Innovative Communications (Large Population Category). Dr. Matthew Tessier, Assistant Superintendent, and Mr. Michael Bruder, Instructional Services Coordinator, for the Chula Vista Elementary School District, the visionaries for the Hydro Station program, attended the District’s meeting to provide an update on the program and what they have, thus far, accomplished. They shared that the program will be expanded to all grades in the Chula Vista Elementary School District and the public (please reference the attached copy of the Hydro Station PowerPoint presentation). They thanked the District for their support and partnership in the program. President Croucher indicated that he wished to explore ways in which the District could get more involved in the program by possibly providing incentives to the schools to encourage participation. For instance, the District may provide a hydration station for the school, if they do not already have one, if they have a certain number of students participate in the program. This would also help reduce the use/purchase of disposable bottled water, which is something the District has been a strong proponent of. He congratulated the team for the recognition. In response to an inquiry from Director Gastelum, Mr. Bruder indicated that having the program available to private and parochial schools is something that they have contemplated. They are currently reviewing what the cost would be for a “field trip” to the Hydro Station program which they can then work with schools to develop funding. It is certainly something that can be accomplished. Director Gastelum indicated that he would like to work with them in expanding the program to private and parochial schools. 3 Dr. Tessier shared, in response to any inquiry from Director Robak, that they were unsuccessful in acquiring a grant to expand the program to middle and high school students and to provide extended educational opportunities for the students at Cuyamaca College’s Water Studies Program. President Croucher asked Dr. Tessier and Mr. Bruder to continue to work with Ms. Otero as the District’s board and staff may be able to work with its sister agencies for additional funding as the program is beneficial to the water industry. Staff, Dr. Tessier and Mr. Bruder responded to additional comments and questions from the board. 7. APPROVE THE MINUTES OF THE REGULAR MEETING OF JUNE 3, 2020 AND SPECIAL BOARD MEETING OF JULY 22, 2020 A motion was made by President Croucher, seconded by Director Smith and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the minutes of the regular board meeting of June 3, 2020 and special board meeting of July 22, 2020. 8. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. CONSENT CALENDAR 9. ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST IS MADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICULAR ITEM: A motion was made by Director Robak, seconded by Director Smith and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the following consent calendar items: 4 a) APPROVE THE ISSUANCE OF A PURCHASE ORDER TO DELLEMC IN AN AMOUNT NOT-TO-EXCEED $140,421.61 FOR NEW ENTERPISE DATA STORAGE, BUSINESS SERVER HARDWARE, AND SERVICES TO REPLACE EXISTING LEGACY EQUIPMENT b) AWARD A PROFESSIONAL ENGINEERING SERVICES AGREEMENT TO MURRAYSMITH, INC. FOR DESIGN AND CONSTRUCTION SUPPORT OF THE VISTA DIEGO HYDROPNEUMATIC PUMP STATION REPLACEMENT PROJECT IN AN AMOUNT NOT-TO-EXCEED $331,794 c) AWARD A CONSTRUCTION CONTRACT TO UNIFIED FIELD SERVICE CORPORATION FOR THE RECYCLED WATER TANK COATING PROJECT IN AN AMOUNT NOT-TO-EXCEED $506,252 d) AWARD A CONSTRUCTION CONTRACT TO CAPITAL INDUSTRIAL COATINGS, LLC, FOR THE 850-1 & 1200-1 RESERVOIRS INTERIOR/EXTERIOR COATINGS & UPGRADES PROJECT IN AN AMOUNT NOT-TO-EXCEED $1,443,000 e) AWARD A PROFESSIONAL AS-NEEDED UTILITY LOCATING SERVICES AGREEMENT TO CALBURTON, INC., IN AN AMOUNT NOT-TO-EXCEED $600,000 FOR A PERIOD OF THREE (3) FISCAL YEARS (FY), FY 2021 THROUGH FY 2023 (ENDING JUNE 30, 2023) ACTION ITEMS 10. FINANCE AND ADMINISTRATION a) APPROVE A ONE-YEAR EXTENSION WITH TEAMAN, RAMIREZ, AND SMITH, INC., FOR AUDIT SERVICES FOR FISCAL YEAR 2021 Accounting Manager Eid Fakhouri requested that the Board approve a one-year extension for audit services for Fiscal Year 2021 with Teaman, Ramirez and Smith, Inc. Please reference Attachment A (Committee Action) to the staff report for the details of Mr. Fakhouri’s presentation. Staff and the Board Finance and Administration Committee members responded to questions and comments from the board. A motion was made by Director Thompson, seconded by Director Smith and carried with the following vote: Ayes: Directors Croucher, Robak, Smith and Thompson Noes: Director Gastelum Abstain: None Absent: None to approve staff’s recommendation. 5 11. BOARD a) AUTHORIZE THE BOARD PRESIDENT TO RESPOND NO LATER THAN SEPTEMBER 18, 2020, TO THE SAN DIEGO LOCAL AGENCY FORMATION COMMISSION’S (LAFCO) INVITATION FOR ALL INTERESTED AGENCIES AND RELATED STAKEHOLDERS TO REVIEW AND SUBMIT COMMENTS TO THE PROPOSALS FROM FALLBROOK PUBLIC UTILITY DISTRICT AND RAINBOW MUNICIPAL WATER DISTRICT TO ANNEX TO EASTERN MUNICIPAL WATER DISTRICT FOR WHOLESALE WATER SERVICE WITH CONCURRENT DETACHMENT FROM SAN DIEGO COUNTY WATER AUTHORITY (CWA) General Manager Martinez indicated this item is to request that the Board delegate to the Board President the submission of the District’s comments to LAFCO concerning Fallbrook PUD and Rainbow MWD proposal to annex to Eastern Municipal WD for wholesale water service with a concurrent detachment from CWA. He noted the proposed letter is included in the board documents for the Board’s reference. The letter indicates that Otay WD is not necessarily against their detaching from CWA, but the District wishes, for the benefit of its ratepayers, that LAFCO evaluate some areas (which is outlined in the letter) when reviewing the proposal to ensure there are no adverse impacts to the member agency ratepayers. Director Thompson indicated that he would like bullet point number “1” in the letter state, “That the proposed detachments will not adversely affect the ratepayers of the Otay Water District, and other…”. Director Gastelum suggested that the District request within LAFCO’s review, if they could evaluate if Fallbrook PUD and Rainbow MWD were to merge if it would benefit their ratepayers. President Croucher indicated that is something that will be suggested in documents CWA is preparing to submit to LAFCO. The members of the board made additional comments and indicated they supported the letter. A motion was made by President Croucher, seconded by Director Robak and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to authorize the Board President to submit the District’s comments to LAFCO related to stakeholders review of the proposal from Fallbrook PUD and Rainbow MWD to annex to Eastern Municipal WD for wholesale water service with a concurrent detachment from CWA. b) DISCUSS THE 2020 BOARD MEETING CALENDAR President Croucher stated, as December approaches, he would like to suggest that staff evaluate items requiring board action prior to the end of the year, if they could be acted on at the November board meeting to allow for the cancellation of the 6 December board meeting as has been the District’s practice. He noted that depending on the outcome of the elections, we may need a meeting, but he would like to be able to cancel the December meeting if it is not necessary. Staff indicated that they would start reviewing the District’s needs and plan accordingly. INFORMATIONAL ITEMS 12. FOURTH QUARTER OF FISCAL YEAR 2020 CAPITAL IMPROVEMENT PROGRAM REPORT Engineering Manager Michael Long provided an update on the District’s fourth quarter of Fiscal Year 2020 Capital Improvement Program (CIP). Please reference Attachment A (Committee Action) to the staff report for the details of Mr. Long’s presentation. Staff responded to questions and comments from the board. REPORTS 13. GENERAL MANAGER’S REPORT General Manager Martinez presented information from his report that included the District’s response to the COVID-19 pandemic, facility LED lighting upgrades, collections and bad debt exposure, the 1090-1 pump station renovations, and Mexico’s request for treaty water deliveries. Chief of Operations Pedro Porras also shared with the Board the District’s recognition of Mr. Brandon Perry, Sr. Utility Worker/Equipment Operator for his heroic efforts in rescuing a family who was trapped in their vehicle after they were involved in a traffic accident on July 22, 2020. Mr. Perry, along with another witness, pulled the driver and his family from their car which had overturned in the accident and caused the doors to jam. Mr. Perry was recognized by the District with a High Five Award for his quick response, selfless actions, and his true dedication to community service. Mr. Perry thanked the District for the recognition. Staff responded to questions and comments from the board. 14. SAN DIEGO COUNTY WATER AUTHORITY UPDATE Director Smith reported that CWA has nominated its officers for the upcoming year and President Croucher will be CWA’s new Chair starting September following their board’s vote at the meeting. He noted that Director Christy Guerin from Olivenhain WD was nominated Vice Chair, and Directors Jerry Butkiewicz and Chris Cate, both from the City of San Diego, were nominated for Secretary. He indicated that CWA discussed the Regional Conveyance System (RCS) Study and their Board decided that CWA would be reaching out to the community to share information about the RCS Study and will provide additional time (through November) for stakeholders to review the report. He lastly shared with regard to his role at MWD that he had asked MWD if they would review the impacts from the COVID-19 pandemic and determine if there are areas where they could cut their budget to provide rate relief to its member agencies. He noted that CWA and Otay WD were able to identify cuts in their budget to drop their rate increases to assist its ratepayers. There have 7 been many requests from the member agencies for that same review at MWD. MWD had presented their budget which was adopted in April 2020 and, at that time, MWD also presented an alternate Option 1 which lowered the effective rate increase. However, it did not lower the budget expenditures. MWD is scheduled to discuss this issue at its September board meeting and they have released a preliminary staff report that still presents the same budget without any expenditure reductions. CWA will be sending a letter to MWD, and they are encouraging their member agencies to also send letters requesting MWD to reduce their rate increase through budget expenditure cuts. President Croucher additionally shared that there is strong support to finish Phase B of the RCS Study to explore funding opportunities for the project. He stated that CWA is working to gather additional data so they can determine if it would be a viable long-term project or if there are other options. CWA has set aside $200,000 from the budget authorized for the project to complete Phase B. He noted that although outside influences have been working to divide CWA’s Board on this project, CWA’s board has been unanimous in its decision and is working to focus the study on what would be best for our region. He also shared that CWA was awarded approximately $44 million in the MWD lawsuit. As part of the litigation process and in good faith, CWA dropped some cases in the lawsuit and is rewriting the lawsuit to exclude those items. He also stated that the lawsuits filed in 2014 to 2016 that were placed on hold, will be moving forward as the hold on the cases have been lifted. He shared that CWA is expecting another $40 million to be awarded for these cases which will bring the approximate award total in the lawsuits against MWD to just short of $80 million. He stated that, at some point, he would like to see the Otay WD Board have a workshop to discuss the District’s position concerning CWA matters, ensure CWA is hearing its messages and how the District can support CWA. President Croucher also commended Director Smith for his work at MWD and with the MWD members. Director Smith requested that General Manager Martinez send a letter to MWD requesting that they review their budget to identify areas where they can reduce expenditures in response to the COVID-19 pandemic. He asked that the letter be forwarded prior to MWD’s next board meeting which is scheduled in approximately one (1) week. 15. DIRECTORS' REPORTS/REQUESTS Director Smith reported that he attended his normal meetings and that he has submitted a written report to District Secretary Cruz, which will be attached to the minutes for today’s meeting. Director Thompson indicated that he attended the District’s board meetings, the South County EDC (SCEDC) board and Binational Committee meetings and the Chula Vista Chamber of Commerce Public Policy Committee meeting. Director Gastelum reported that he has submitted a written report to District Secretary Cruz, which will be attached to the minutes for today’s meeting. 8 Director Robak indicated that because of teleconferenced meetings, he has been able to attend more meetings as he does not have to go anywhere. He has been attending CWA’s board meetings and has learned more about the RCS Study. He inquired if his understanding that the RCS Project is on hold for three (3) months is correct. President Croucher confirmed that CWA would not be expending funds on the RCS Project, but will be moving forward with outreach to the community to share what Phase B will encompass and to receive the community’s feedback. For example, an environmental group opposed the project without hearing CWA’s presentation and CWA will reach out to such groups and the community to provide information/a presentation similar to the presentation the Otay WD board received in August. He noted that Phase B of the project is not about approving the RCS project and funding for the project, it is about completing and finalizing information/findings to determine if CWA should move forward with the project. Director Thompson additionally reported that he and Director Robak are members of the Board of Directors Ad Hoc Policy 8 Committee and they have been meeting and will be presenting proposed amendments to Policy 8 at an upcoming board meeting for board consideration. 16. PRESIDENT’S REPORT President Croucher indicated that COVID-19 has produced some unique challenges for everyone, and the District is continuing to work together for the best interest of its ratepayers. He commended General Manager Martinez and indicated that he has received complimentary feedback from other agencies in the County and praised him for the good job he is doing. RECESS TO CLOSED SESSION 17. CLOSED SESSION General Manager Martinez indicated that he did not have anything to report on COVID-19 in closed session. The board recessed to closed session at 5:32 p.m. to discuss the following matters: a) LIABILITY CLAIMS [GOVERNMENT CODE §54956.95] CLAIMANT: LUIS ESPINOZA DAVALOS AGENCY CLAIMED AGAINST: OTAY WATER DISTRICT b) CONFERENCE WITH REAL PROPERTY NEGOTIATORS pursuant to California Government Code section 54956.8 Property: SALT CREEK GOLF COURSE 525 HUNTE PARKWAY CHULA VISTA, CA 91914 Agency negotiator: General Counsel 9 Under negotiation: Disposition of Property c) CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION [GOVERNMENT CODE §54956.9] KESSNER, ET AL. vs. CITY OF SANTA CLARA, ET AL.; CASE NO. 20CV364054, SANTA CLARA COUNTY SUPERIOR COURT d) CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION [GOVERNMENT CODE §54956.9] OTAY WATER DISTRICT vs. CITY OF SAN DIEGO; CASE NO. 37-2017- 00019348-CU-WM-CTL RETURN TO OPEN SESSION 18. REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY ALSO TAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION. The board reconvened from closed session at 7:10 p.m. and General Counsel Dan Shinoff reported that the board took action to reject the liability claim filed by Mr. Luis Espinoza Davalos on a motion by President Croucher, seconded by Director Thompson and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None Mr. Shinoff stated that the board took no other reportable actions in closed session. OTAY WATER DISTRICT FINANCING AUTHORITY 19. NO MATTERS TO DISCUSS There were no items scheduled for discussion for the Otay Water District Financing Authority board. 20. ADJOURNMENT With no further business to come before the Board, President Croucher adjourned the meeting at 7:11 p.m. ___________________________________ President 10 ATTEST: District Secretary 11 Board of Directors Meetings Attended Form Director Name: Gary Croucher Period Covered: From: 8/1/20 To: 8/31/20 Item No. Date Meeting Attended Description 1. 8/4/20 Meeting with GM & GC Meeting with GM Martinez and GC’s Shinoff and Blumenfeld to discuss Personnel Issues 2. 8/5/20 OWD Board Meeting OWD Regular Board Meeting 3. 8/12/20 Meeting with GM & GC Meeting with GM Martinez and GC’s Shinoff and Blumenfeld to discuss Personnel Issues 4. 8/14/20 Committee Agenda Briefing Met w/ GM Martinez to review items that will be presented at the August committee meetings 5. 8/17/20 Meeting with GM & GC Meeting with GM Martinez and GC’s Shinoff and Blumenfeld to discuss Personnel Issues 6. 8/19/20 EO&WR Committee Reviewed and made recommendation on items that will be presented at the September board meeting 7. 8/21/20 Special Board Meeting OWD Special Board Meeting 8. 8/24/20 Special Board Meeting OWD Special Board Meeting 9. 8/25/20 CWA Matters Mtg Met with Dir Smith and GM Martinez to discuss CWA matters 10. 8/25/20 Board Agenda Briefing Met with GM Martinez and GCs Shinoff and Blumenfeld to review the September Board Meeting Agenda Board of Directors Meetings Attended Form Director Name: Tim Smith Period Covered: From: 8/1/20 To: 8/31/20 Item No. Date Meeting Attended Description 1. 8/5/20 OWD Regular Board Mtg. Monthly Board Meeting (video conf.) 2. 8/12/20 Quarterly Meeting Reviewed Quarterly Update with GM (video conf.) 3. 8/19/20 EO&WR Committee Reviewed items that will be presented at the September Board Meeting (video conf.) 4. 8/24/20 Special OWD Meeting Special Board Meeting (video conf.) 5. 8/25/20 CWA Matters Meeting Discuss CWA Matters (video conf.) 6. 8/26/20 East County Caucus Meeting Discuss East County issues with agencies and CWA (video conf.) 7. 8. 9. 10. -Instructions on Reverse - Board of Directors Meetings Attended Form Director Name:Mitchell Thompson Period Covered: From: 8/1/20 To: 8/31/20 Item No. Date Meeting Attended Description 1.8/5/20 OWD Regular Board Mtg See agenda 2.8/4/20 SCEDC Board Meeting Represent OWD at SCEDC Monthly Board Meeting 3.8/12/20 Quarterly meeting with General Manager One on one discussion of Otay business 4.8/18/20 F&A committee meeting Agenda 5.8/21/20 Special Board Meeting Agenda 6.8/24/20 Special Board Meeting Agenda 7.8/14/20 SCEDC Binational Committee Meeting Represent OWD at Meeting 8.8/28/20 CV Chamber Public Policy meeting Agenda, discussed Regional Conveyance System. 9.8/31/20 Policy 8 Subcommittee Meting Review draft changes to Board Policy 8 10. EXHIBIT B (Director’s Signature) GM Approval: Date: FOR OFFICE USE: TOTAL MILEAGE REIMBURSEMENT: $ INSTRUCTIONS ON REVERSE OTAY WATER DISTRICT BOARD OF DIRECTORS PER-DIEM AND MILEAGE CLAIM FORM Pay To: Hector Gastelum Period Covered: Employee Number: 1860 From: 7/1/2020 To: 8/30/2020 ITEM DATE MEETING PURPOSE / ISSUES DISCUSSED MILEAGE HOME to OWD OWD to HOME MILEAGE OTHER LOCATIONS 1 7/1 OWD BOARD MEETING 2 7/9 SPECIAL BOARD MEETING 3 7/22 SPECIAL BOARD MEETING 4 8/5 OWD BOARD MEETING 5 8/13 QUARTERLY GM MEETING 6 8/14 BIA SOUTHERN CALIFORNIA WATER CONFERENCE TELECONFERENCE 7 8/21 OWD SPECIAL BOARD MEETING 8 8/24 OWD SPECIAL BOARD MEETING 9 10 11 12 13 Total Meeting Per Diem: $1216 ($152 per meeting) 0 Total Mileage Claimed: miles Mark Robak 7014 From:8/1/2020 8/31/2020 ITEM DATE MEETING PURPOSE / ISSUES MILEAGE HOME TO OWD OWD TO HOME MILEAGE OTHER LOCATIONS 1 8/4/2020 East County Chamber of Commerce Government Afffairs & Infrstraucture Committee 0 0 2 8/5/2020 OWD Board Meeting OWD Monthly Board Meeting 0 0 3 8/18/2020 Finance & Administration Committee Discussed District finance and administration items 0 0 4 8/20/2020 MWD Virtual Tour Virtual Presentation and Tour of the Regional Recycled Water Advanced Purification Center 0 0 5 8/20/2020 CSDA Virtual Meeting Quarterly meeting and speaker - NO CHARGE 0 0 6 8/21/2020 Special OWD Board Meeting Discuss Resolution To Censure Director Hector Gastelum for Official Misconduct 0 0 7 8/24/2020 Special OWD Board Meeting Hear prsentation on Regional Converyance System 0 0 8 8/25/2020 Special Districts Virtual Summit West 2020 Navigating the Uncertainty of 2020 and Preparing for What’s Next 0 0 9 8/27/2020 SDCWA Board meeting Monthly meeting 0 0 10 8/31/2020 Otay Ad Hoc Policy 8 Committee Discuss changes to Policy 8 0 0 0 0 $ 1,368 0 Miles GM Receipt: Date: ___________________ OTAY WATER DISTRICT BOARD OF DIRECTORS PER-DIEM AND MILEAGE CLAIM FORM Pay To:Period Covered Employee Number Total Mileage Claimed: Director Signature ($152 PER MEETING) Total Meeting Per Diem: 1 MINUTES OF THE SPECIAL BOARD MEETING OF THE BOARD OF DIRECTORS OTAY WATER DISTRICT May 20, 2020 1.President Croucher called the meeting to order at 12:01 p.m. 2.ROLL CALL Directors Present:Croucher, Gastelum, Robak, Smith, and Thompson Staff Present:General Manager Jose Martinez, General Counsel Dan Shinoff, General Counsel Jeanne Blumenfeld, Chief Financial Officer Joe Beachem, Chief of Operations Pedro Porras, Chief of Engineering Rod Posada, Chief of Administration and Information Technology Adolfo Segura, Asst. Chief of Finance Kevin Koeppen, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF THE AGENDA A motion was made by Director Croucher, seconded by Director Robak and carried with the following vote: Ayes: Directors Croucher, GasteIum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the agenda. 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. 6.DISCUSS OTAY WATER DISTRICT’S CORONAVIRUS (COVID-19) RESPONSE General Manager Jose Martinez presented an update of how the District is responding to the Federal, State and Local Orders and indicated that there are no issues with the District’s water supply. Also presented to the board were exhibits of the FY 2020 CIP and Developer Construction Projects and the Collections and Bad Debt Exposure as of May 18, 2020. AGENDA ITEM 5 2 In response to a comment and question from Director Smith, Mr. Martinez stated that he will update his monthly General Manager’s report to include information on the impact to the District’s potable and recycled water purchases (actuals versus projected) related to the COVID-19 pandemic. Director Thompson also requested that the report include the bad debt exposure for both potable and recycled water sales. Staff responded to additional comments and questions from the board. 7. ADJOURNMENT With no further business to come before the board, President Croucher adjourned the meeting at 12:23 p.m. ___________________________________ President ATTEST: District Secretary SC:TRK 1 MINUTES OF THE SPECIAL BOARD MEETING OF THE BOARD OF DIRECTORS OTAY WATER DISTRICT August 24, 2020 1.President Croucher called the meeting to order at 2:05 p.m. 2.ROLL CALL Directors Present:Croucher, Gastelum, Robak (arrived 2:11 p.m.), Smith, and Thompson Staff Present: General Manager Jose Martinez, General Counsel Dan Shinoff, General Counsel Jeanne Blumenfeld, Chief Financial Officer Joe Beachem, Chief of Operations Pedro Porras, Chief of Engineering Rod Posada, Chief of Administration and Information Technology Adolfo Segura, Asst. Chief of Finance Kevin Koeppen, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF THE AGENDA A motion was made by Director Smith, seconded by Director Thompson and carried with the following vote: Ayes: Directors Croucher, Smith and Thompson Noes: None Abstain: Director Gastelum Absent: Director Robak to approve the agenda. 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. 6.RECEIVE THE SDCWA REGIONAL CONVEYANCE SYSTEM FEASIBILITY (PHASE A RESULTS) AND REVIEW, INCLUDING ANALYSIS FROM THE MEMBER AGENCY MANAGERS’ INDEPENDENT CONSULTANTS Staff and the San Diego County Water Authority (CWA) provided an update on CWA’s Regional Conveyance System Feasibility (RCS) Phase A Study. Chief Financial Officer Joe Beachem indicated that the Otay Water District joined a group AGENDA ITEM 5 2 of Member Agency Managers to engage an independent consultant, DLM, to review the RCS Feasibility Phase A Study. DLM completed their review which was published on July 21, 2020. CWA’s Deputy General Manager Dan Denham provided a PowerPoint presentation that included information on the Phase A and Phase B Studies (please refer to Attachment B of the staff report for the details of Mr. Denham’s presentation). Mr. Dan Denham also indicated that the RCS will be agendized for action at CWA’s board meeting on August 27, 2020. At that time, CWA staff will present a board memo with their response to the financial aspects of DLM’s report. In addition, Mr. Denham indicated that CWA’s Colorado River Work Group met and recommended delaying the RCS Feasibility Phase B Study for three (3) months to provide additional time for Member Agency Managers and the public to review the financial assumptions in the Phase A Study. Director Smith provided his input and stated that he is in support of the RCS Feasibility Phase B Study as it would explore funding and partnership opportunities. Director Thompson provided comments and stated that he is in support of the RCS Feasibility Phase B Study to pursue other alternatives for water supply. In response to a question from Director Gastelum, Mr. Denham indicated that in 2003 an exchange agreement with the Metropolitan Water District (MWD) included an “out clause” that allows CWA to terminate the agreement provided MWD is given a five-year advance notice. Director Robak provided his input and stated that the District has already incurred expenses in studying the feasibility of Phase A of the RCS and felt that the District should continue forward. He stated he supports the Phase B Study. 7.ADJOURNMENT With no further business to come before the board, President Croucher adjourned the meeting at 3:02 p.m. ___________________________________ President ATTEST: District Secretary SC:TRK STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: November 4, 2020 SUBMITTED BY: Stephen Beppler Senior Civil Engineer PROJECT: P2174-001103 DIV. NO. 5 APPROVED BY: Bob Kennedy, Engineering Manager Rod Posada, Chief, Engineering Jose Martinez, General Manager SUBJECT: Award of a Construction Contract to Cora Constructors, Inc. for the 1090-1 Pump Station Renovation Project GENERAL MANAGER’S RECOMMENDATION: That the Otay Water District (District) Board of Directors (Board) award a construction contract to Cora Constructors, Inc. (Cora) and authorize the General Manager to execute an agreement with Cora for the 1090-1 Pump Station (PS) Renovation Project in an amount not-to- exceed $696,001.00 (see Exhibit A for Project location). COMMITTEE ACTION: Please see Attachment A. PURPOSE: To obtain Board authorization for the General Manager to enter into a construction contract with Cora for the 1090-1 PS Renovation Project in an amount not-to-exceed $696,001.00. AGENDA ITEM 7a 2 ANALYSIS: The 1090 Pressure Zone (PZ), located in San Diego County south of Campo Road and accessed via Millar Ranch Road, is a potable water system served from the 832 PZ by the 1090-1 PS. The Station was originally constructed in the early 1960s and currently has a firm capacity of approximately 230 gallons per minute (GPM). The pumps and electrical service are near the end of their useable life cycle, requiring replacement. Water is pumped to the 500,000-gallon 1090-1 water storage tank that meets fire demands in this PZ. The renovation work will increase the firm capacity of the Station to about 450 GPM and provide a connection for District portable trailer mounted pumps, in the event of an emergency. The scope of work generally consists of the renovation of the existing potable water Pump Station, including demolition work, installation of three (3) centrifugal pumps, piping, fittings, valves, controls, electrical, architectural improvements, concrete work, pavement restoration, fencing, testing, inspection, and all other associated work and appurtenances as required by the Contract Documents. The Project was advertised on August 17, 2020 using BidSync (now Periscope S2G), the District’s online bid solicitation website, on the Otay Water District’s website, and in the Daily Transcript. Additionally, notifications of the Project were emailed directly to thirty (30) contractors that have previously worked for the District. An online Zoom Pre-Bid Meeting was held on September 10, 2020, which was attended by sixteen (16) contractors and vendors. Four (4) addenda were sent out to all bidders and plan houses to address questions and clarifications to the contract documents during the bidding period. Bids were received via BidSync and publicly opened online via a Zoom meeting on September 24, 2020, with the following results: CONTRACTOR TOTAL BID AMOUNT 1 Cora Constructors, Inc. Palm Desert, CA $696,001.00 2 Jennette Company, Inc. San Diego, CA $709,985.00 3 J.R. Filanc Construction Escondido, CA $713,463.00 4 SCW Contracting Corp. Fallbrook, CA $724,360.00 5 GSE Construction Co., Inc. Livermore, CA $733,000.00 3 6 Kay Construction Co. Santee, CA $738,672.00 7 Pacific Hydrotech Corp. Perris, CA $773,750.00 8 TC Construction Co., Inc. Santee, CA $789,000.00 9 Tharsos, Inc. La Mesa, CA $799,000.00 10 Aherns Mechanical San Diego, CA $822,370.00 11 James W. Fowler Co. Dallas, OR $858,555.00 12 Blue Pacific Engineering & Construction San Diego, CA $989,100.00 The Engineer's Estimate is $810,000. At the bid opening, Jennette Company, Inc. was the apparent low bidder with a total price of $691,985, but during the bid evaluation a discrepancy was discovered in their bid for a bid item between the unit price listed and the bid item total. The District’s bid documents note that in the case of discrepancy between the unit price and the bid item total, the unit price shall prevail. The correction resulted in the Jennette Company, Inc’s total bid amount being revised to $709,985 and changing their status to apparent second low bidder. District Counsel reviewed and concurred with staff’s determination. A review of the bids was performed by District staff for conformance with the contract requirements and determined that Cora was the lowest responsive and responsible bidder. Cora holds a Class A, General Engineering, Contractor’s License in the State of California, which meets the contract document’s requirements, and is valid through March 31, 2021. The reference checks indicated a good overall performance record on similar projects. Staff verified that the bid bond provided by Cora is valid. Staff will also verify that Cora’s Performance Bond and Labor and Materials Bond are valid prior to execution of the contract. Cora submitted the Company Background and Company Safety Questionnaires, as required by the Contract Documents, with no issues of significance noted. Staff also confirmed that Cora is registered with the Department of Industrial Relations, as required by Senate Bill SB 854. 4 FISCAL IMPACT: Joe Beachem, Chief Financial Officer The total budget for CIP P2174, as approved in the FY 2021 budget, is $2,000,000. Total expenditures, plus outstanding commitments and forecast including this contract, are approximately $1,029,978.31. See Attachment B for the budget detail. Based on a review of the financial budget, the Project Manager anticipates that the budget for CIP P2174 is sufficient to support the Project. The Finance Department has determined that, under the current rate model, 100% of the funding is available from the Replacement Fund. GRANTS/LOANS: Engineering staff researched and explored grants and loans and found none were available for this Project. STRATEGIC GOAL: This Project supports the District’s Mission statement, “To provide exceptional water and wastewater service to its customers, and to manage District resources in a transparent and fiscally responsible manner” and the General Manager’s Vision, "To be a model water agency by providing stellar service, achieving measurable results, and continuously improving operational practices." LEGAL IMPACT: None. SB/BK:jf Https://otaywater365.sharepoint.com/sites/engcip/Shared Documents/P2174 1090-1 PS Replacement/Staff Reports/11-4-20 Staff Report for P2174 Award Constr Contract.docx Attachments: Attachment A – Committee Action Attachment B – Budget Detail Exhibit A – Project Location Map ATTACHMENT A SUBJECT/PROJECT: P2174-001103 Award of a Construction Contract to Cora Constructors, Inc. for the 1090-1 Pump Station Renovation Project COMMITTEE ACTION: The Engineering, Operations, and Water Resources Committee (Committee) reviewed this item at a meeting held on October 19, 2020 and the following comments were made: •Staff recommended that the Board award a construction contract to Cora Constructors, Inc. (Cora) and authorize the General Manager to execute an agreement with Cora for the 1090-1 Pump Station (PS) Renovation Project in an amount not-to-exceed $696,001.00. •In response to a question from the Committee, staff stated that the District has previously worked with Cora on several projects such as the RWCWRF Returned Activated Sludge (RAS) Pumps Replacement Project and the 520-3 Reservoirs Rehabilitation Projects. •It was discussed that during the COVID-19 pandemic, all developers and contractors must complete required paperwork and comply with regulations/guidelines from both the State of California and the District. •Staff stated, in response to a question from the Committee, that construction management will be solicited for this project from the District’s As-Needed CM Services consultants and noted that construction inspection will be performed by District staff. Following the discussion, the Committee supported staffs’ recommendation and presentation of this item to the full board on the Consent Calendar. ATTACHMENT B – Budget Detail SUBJECT/PROJECT: P2174-001103 Award of a Construction Contract to Cora Constructors Inc. for the 1090-1 Pump Station Renovation Project Project Budget Detail P2174 - 1090-1 Pump Station Renovation Budget Committed Expenditures Outstanding Commitment & Forecast Projected Final Cost Vendor $2,000,000 Planning Regulatory Agency Fees $3,678.00 $3,678.00 $0.00 $3,678.00 COUNTY OF SAN DIEGO $4,426.44 $4,426.44 $0.00 $4,426.44 PHASE CONVERSION Standard Salaries $25,537.02 $25,537.02 $0.00 $25,537.02 Total Planning $33,641.46 $33,641.46 $0.00 $33,641.46 Design Consultant Contracts $57,950.00 $54,750.00 $3,200.00 $57,950.00 MORAES/PHAM & ASSOCIATES Service Contracts $85.80 $85.80 $0.00 $85.80 DAILY JOURNAL CORPORATION Standard Salaries $112,500.00 $106,421.02 $6,078.98 $112,500.00 Total Design $170,535.80 $161,256.82 $9,278.98 $170,535.80 Construction Consultant Contracts $40,000.00 $0.00 $40,000.00 $40,000.00 Construction Management $15,000.00 $0.00 $15,000.00 $15,000.00 MORAES/PHAM & ASSOCIATES $696,001.00 $0.00 $696,001.00 $696,001.00 CONSTRUCTION ESTIMATE $34,800.05 $0.00 $34,800.05 $34,800.05 Contingency @ 5% of Construction Contract Standard Salaries $40,000.00 $247.59 $39,752.41 $40,000.00 Total Construction $825,801.05 $247.59 $825,553.46 $825,801.05 Grand Total $1,029,978.31 $195,145.87 $834,832.44 $1,029,978.31 OTAY WATER DISTRICT1090-1 PUMP STATION REPLACEMENTLOCATION MAP EXHIBIT A CIP P2174F C:\Users\bernardos\Otay Water District\ENG CIP - Documents\P2174 1090-1 PS Replacement\Graphics\Exhibits-Figures\Exhibit A, Location Map.mxd 1090-1 PUMP STATION !\ 0 1,200600 Feet JAMACHA BLVD SWEETWATER MILL A R R A N C H R D !\ VICINITY MAP PROJECT SITE DIV 5 DIV 1 DIV 2 DIV 4 DIV 3 ÃÅ54 ÃÅ125 ÃÅ94 ÃÅ905 §¨¦805 FNTS J A M A C H A R D SR-94 / CAMPO RD CA M P O R DSR-94 1 STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: November 4, 2020 PROJECT: DIV. NO. All SUBMITTED BY: Kevin Koeppen, Assistant Chief of Finance APPROVED BY: Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Adopt Ordinance No. 580 Amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A of the Code of Ordinances to Adjust the District’s Water Capacity Fees and Sewer Capacity Fees, and Adopt Resolution No. 4389 Amending Policy 25, the Reserve Policy, with all Changes to be Effective December 1, 2020 GENERAL MANAGER’S RECOMMENDATION: That the Board adopt Ordinance No. 580 amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A of the Code of Ordinances to adjust the District’s water and sewer capacity fees, and adopt Resolution No. 4389 amending Policy 25, the Reserve Policy, with all changes to be effective December 1, 2020. COMMITTEE ACTION: See Attachment A. AGENDA ITEM 8a 2 PURPOSE: To obtain approval of Ordinance No. 580 that would modify the water and sewer capacity fees the District charges and obtain approval of Resolution No. 4389 amending the Reserve Policy. BACKGROUND: Executive Summary Staff is bringing forth these items for the Board to approve the implementation of the results of the Capacity and Annexation Fee Study with the rates to be effective December 1, 2020. Due to the ongoing exchange of information with the Building Industry Association of San Diego (BIA), the Board may alternatively request a delay in taking action on this item for one Board meeting. Recent Events At the Board’s direction, staff implemented a 90-day moratorium on changes to the District’s capacity and annexation fees, which was effective April 1, 2020. On July 1, 2020, the Board extended the moratorium on changes to the capacity fees an additional 120 days to October 31, 2020. In March, the District completed a capacity and annexation fee study. Due to the capacity fee moratorium, the presentation of the results of the study was deferred until the impacts of COVID-19 were better understood. The results of the study recommended a 30% increase in the water capacity fee and a 44% increase in the sewer capacity fee. Increases in capital improvement project (CIP) costs, including pipelines, is the primary cause of the increases in both the water and sewer capacity fees. Secondary to the CIP related increase, the sewer capacity fee is also affected by the addition of the City of San Diego’s Pure Water Program costs being passed to the District through its Metro JPA fees. The District has met with the BIA and development community who have expressed concern over the impact of the significant increase on their projects. In addition, the BIA has asked that the District modify its approach in certain situations where a meter upsizing is required based on one or two fixtures. 3 Capacity Fee Study In March 2020, District staff completed a capacity fee study updating the District’s water and sewer capacity related fees. The results of the study were presented to the District’s Finance Committee on March 16, 2020. Shortly thereafter the COVID-19 pandemic (the pandemic) affected the region. At the onset of the pandemic the duration and depth of its impact on development was unknown due to a pandemic being an unprecedented event in recent history. The District took actions allowing additional time for data to be gathered regarding impacts of the pandemic. On April 1, 2020, in response to the pandemic, the Board approved the 90-day moratorium on any changes to the capacity and annexation fees. As part of that moratorium staff was instructed to defer informational meetings with developers as part of the moratorium. On July 1, 2020, the Board approved a 120-day extension of the April 1st capacity fee moratorium to October 31, 2020. As part of the extended moratorium staffcommunicated that the informational meetings with the development community and other parties would resume. On September 8th, District staff met with approximately 13 representatives from the BIA to deliver a presentation on the capacity fees. The BIA representatives inquired about the sewer expansion projects, the inside and outside of ID sewer capacity fees, the District’s water EDU projections, and the District’s ability to change its capacity fee approach for a certain situation. Representatives from the BIA expressed a desire to implement an alternative approach in instances where a home is required to upsize to a 1” meter due to one or two fixtures. The developers communicated that incremental cost for the one or two fixtures is cost-prohibitive and that desirable fixtures such as a laundry sink and/or second hose bib are being removed to retain the ¾” meter. Based on input and questions from the BIA, The District hosted a follow-up meeting with the BIA on October 1st. The table on the following page contains comments from the BIA and District responses pertaining to the September 8th meeting: 4 September 8th Comments BIA Comment District Response The difference in the percentage increases for inside the sewer ID versus outside the sewer ID seem unreasonable as one is much greater than the other. Connections inside the sewer ID are given a fixed cost reduction to credit them for principal and interest payments made by these parcel owners on past sewer GO bond. Parcels outside the sewer ID did not contribute to the GO bond payments. The capacity fee is determined by calculating the outside the sewer ID and then reducing the capacity fee for the fixed amount of principal and interest. Staff presented the calculation converting the outside the sewer ID fee to the inside the sewer ID fee to the BIA. In addition, staff presented a map of the District boundaries along with details of the sewer service inside and outside the ID service areas. The BIA appeared satisfied with the District's response. The future sewer expansion projects of $3.4 million are unreasonable compared to only 60 future EDUs. The future 60 EDUs are based on recent actual growth figures. The District has a very small service area with limited capacity that is shared with the County of San Diego. In many cases new customers join the County system instead of the Otay system. The future projects cost of $3.4 million is due to two projects. At $2.8 million, the City of San Diego's Pure Water Project is the most significant cost assignment. The second project is the upsizing of an existing pump station to meet the needs of growth in the basin. Staff reviewed the sewer expansion projections and future project cost allocations with the BIA. The BIA appeared satisfied with the District's response. Could the District provide a summary of growth versus replacement projects? The District referenced the tables located at the back of the study which contained a summary of the growth versus replacement projects. The BIA appeared satisfied with the District's response. 5 September 8th Comments - Continued BIA Comment District Response How does the District calculate future EDU growth? The District calculates the current customer base EDU count and calculates the per capita EDUs based on the current population. The District then extrapolates this amount based on ultimate population estimates from SANDAG. Staff reviewed the ultimate EDU calculation with the BIA. The BIA stated that there are existing sub-area master plans (SAMPS), which include meter size requirements and EDUs. The District does not have SAMPS for all the open space available for expansion. In addition, the SAMPS are continually being adjusted. For these two reasons, staff's opinion is that there is not enough SAMP information to perform a capacity fee calculation and continuous changes to the SAMP would increase the complexity of the capacity fee making the SAMP approach more prone to error due to a lack of information and continuous changes to known information. The District is following up with the BIA regarding this item. The District's use of SANDAG's population projections result in a misstatement of future growth due to SANDAG's historical inaccurate projections. The District must use verifiable data in performing the capacity fee calculation. SANDAG's data provides a cost- effective method for obtaining ultimate population data. Given that the District updates the capacity fee on a relatively frequent basis, any modifications to future population projections are implemented relatively quickly. The BIA inquired about changes in historical population projections. When compared to prior projections the current population projection is approximately 1% greater than the 2017 projection. The District is following up with the BIA regarding this item. On September 28th, the District hosted a meeting to present the results of the capacity fee study to developers, Chamber of Commerce, and the South County Economic Development Council. Approximately 13 industry representatives attended this meeting. During this meeting, the same developers who expressed a desire to implement an incremental approach at the September 8th BIA meeting repeated their request. Staff stated that the District would be willing to continue discussing changes to the existing methodology; however, staff also stated a need to implement the current study to maintain equity between the developers and ratepayers. Any proposed change in methodology would require a detailed examination of the impacts by the District as well as a new capacity fee study. 6 On October 1st, the District hosted a second meeting with the BIA to discuss follow-up items from the September 8th meeting. In addition to the follow-ups, members of the BIA had several additional questions regarding the study. Following is a summary of the comments from the October 1, 2020 meeting. October 1st Comments BIA Comment District Response What was causing the increase in the capacity fee? What was causing the asset values to increase substantially in this study compared to the prior study? The increase in the capacity fee is being driven by the increase in pipeline replacement costs. The District has experienced significant increases in its CIP costs over the last three years. During that timeframe pipeline costs have also increased considerably. The actual increases have outpaced the standard ENR adjustments to the capacity resulting in a capacity fee that is behind current costs. These increases to CIP costs are also impacting the District's water and sewer rates. While the percentage of water and sewer rate increases are lower than the capacity fee, rate revenues are a larger component where a small rate increase on a much larger base generates larger revenues. (The increases in pipeline costs are discussed further as an individual component later in this staff report). The BIA requested a copy of the District's pipeline cost study, which the District provided on October 2nd. The future water project listing has increased $90 million compared to the last study. What caused this increase? The increase in the future project listing was partially due to the consolidation of new water supply projects into the capacity fee and increases in the cost estimates in future projects based on District data. Increases in the continuing future projects are driven by annual inflation of 15% to 20% in actual project costs since 2017. The new water supply consolidation added $34 million to the future water project listing due to the new water supply projects. 7 October 1st Comments – Continued BIA Comment District Response Has your system been built and designed on over projections due to overstated population estimates resulting in excess capacity that you are now trying to recover in the capacity fees? The system has been designed and built based on facility master plans, which are updated every five years. The master plan process includes the evaluation of current and future facility needs to meet the expected demands of the ultimate customer base. As part of developing the master plan, the District works hand-in-hand with developers to identify the planned development and system needs. Over time the projected population and facility needs may change. The costs of facility needs (the numerator) and ultimate projected population (the denominator) work together in establishing a capacity fee that is consistent under changing conditions. As the population projections change, the facility needs are updated to match projections (i.e. both the numerator and denominator are adjusted accordingly) resulting in a capacity fee that is materially consistent. As part of the capacity fee study, staff updates master fee information based on current data. A goal of these updates is to ensure capacity in the system is not "overbuilt" and that the capacity fees accurately reflect the system’s future demand needs. Typically, capacity fee studies are done in conjunction with water facility master plans. Your last water facility master plan was in 2015, which is dated and makes your capacity fee dated. In instances where the master plan data was used as the source document for data pertaining to this study, Engineering staff reviewed the data and updated the information based on data known at the time the study was prepared. These modifications ensure the data used is current. Why do older homes with fewer fixtures and a ¾” meter pay the same capacity fee as newer homes with the same size meter and more fixtures? The fee is based on the property’s ability to utilize capacity in the system. A smaller older home has the ability to increase its fixture count and draw capacity at the same level as any other ¾" meter. The system needs to be sized for the ability to draw that capacity. The fee structure reflects this ability. One developer commented that the proposed increase in the fee is substantial and adds an additional $25 million to their project's cost. The District understands the significance of the impact to developers, which is the purpose for requesting the meeting and having a dialogue with developers. 8 While the BIA had several questions there are two key concerns that the BIA has regarding the proposed capacity fee: 1. The calculated pipeline cost of $57 per inch foot seems high. The BIA has hired a consultant to review the District’s pipeline cost study. This calculated pipeline cost is the primary cause of the water capacity fee increasing 30%. An increase this significant has a notable financial impact on their projects, which is a consequential concern to the development community. 2. The incremental cost of upsizing from a ¾” meter to a 1” meter is impacting the design of homes where the increased meter cost is related to one or two fixtures. Certain members of the BIA are requesting that the District evaluate an incremental fee structure for these instances. Staff is working with the BIA to gather information regarding these issues. It is important to note that the continued deferral of implementing the changes recommended in this study result in an under collection of capacity fees. Under collected capacity fees place an additional burden on rate payers; therefore, staff’s recommendation is that, with consideration given to the outcome of the review of the District’s pipeline cost study by the BIA, this study should move forward to the Board for approval. October 1st Comments – Continued BIA Comment District Response Is there a way we can place less of the burden on the developers? Under the combined approach the existing rate payers absorb a significant level of the burden. In addition, the District has made past concessions that have increased the burden on rate payers. Examples of these concessions include: a. It should be noted that developers are not paying for upsizing meters for fire flow. The added fixtures do not currently get counted in the fixture count driving the fee even though they do drive the meter size. The District does not charge capacity for the upsizing of residential meters from ¾" to 1" where the upsizing is necessary to meet fire flow. To date approximately 2,000 1” meters have been installed at the ¾" capacity fee resulting in a reduction of approximately $20 million in capacity fees. b. The presentation outlined the approach in which the District removes 12" and less distribution/transmission mains from the capacity fee. These pipes were installed through a combination of developer and District investments. The District removes these from the calculation as there are limited records available to determine which pipes where installed by the respective parties. 9 The evaluation of any changes proposed by the BIA with regards to the District’s methodology or capacity fee structure will require additional time to evaluate for feasibility, stability, and equity. Moving forward with the current study implements the rates necessary to maintain parity with our rate payers who have also had to absorb the burden of rate increases due to rising CIP costs. Any potential changes to the methodology resulting from requests from the BIA would be the subject of a future capacity fee study. Capacity Fee Background At the time of connection to a public agency’s utility system, customers are typically charged a capacity fee to “buy in” to the water and wastewater systems. The capacity fee requires new users to pay for their share of the value of the facilities required for providing their water and sewer service. Revenues generated through capacity fees are used to directly offset system expansion costs, repay debt issued for the water system expansion, or for renewal and replacement of capital projects. The allocation of the fees to expansion and replacement is based on the District’s buildout percentage. As of this study the District is 69% built out; therefore, 69% of the capacity fee is allocated to the replacement reserve to pay back the District for existing infrastructure. The remaining 31% of collected capacity fees are allocated to the expansion reserve and are used to fund future expansion projects. Use of capacity fee revenues to offset these capital and debt service costs reduces the amount of revenue required from rates assessed to existing users. Capacity fee revenues, in effect, reimburse the existing users (through lower rates) for the costs they have incurred to provide capacity for new users. The objective of the capacity fee is to ensure growth pays for growth. These fees are reviewed and updated on a periodic basis to ensure equity and accuracy of the fees. Typically, the studies are performed every three to five years, or when there is a significant event affecting the fees. Most recently the District performed studies in 2010, 2014, 2017, and the current study in 2020. There are three primary reasons for the study being performed at this time. 1. Over the last two years the District has experienced a significant increase in CIP costs. 2. Staff is recommending that the District change its methodology by consolidating the District’s New Water Supply and Capacity fees into a single Capacity fee. The 10 details for this recommendation are discussed later in the staff report. 3. Since the last sewer capacity fee study, the District’s cost share component of the City’s Pure Water Program is more certain. 1. Construction Cost Increases Over the last two fiscal years the District has experienced a significant increase in CIP costs due to inflation. When compared to FY 2019, the FY 2020 CIP budget inflationary increase was approximately $12.5 million or 16%. A component of these increases is an increase in pipeline replacement costs. Since the prior study was performed in 2014 pipeline costs have increased nearly 100% from $27 per inch foot in to 2014 to $57 per inch foot in 2020. The impact of this increase on the current and future costs of CIP projects has a material effect on the capacity fee. During the pandemic staff has continued to monitor construction costs and determined that no additional information has come to the District’s attention. The chart on the following page shows the historical trend for pipeline costs from 1999 to 2020 for the District as well as other area water and sewer agencies. It also shows how the ENR index has increased at a much lesser rate. This disparity between the District’s actual local inflation and the Los Angeles ENR index has resulted in the capacity fee falling behind over the last six years. 11 2. Capacity and New Water Supply Fee Consolidation Money collected through the New Water Supply fee is restricted to new water supply projects. While new water supply projects have been identified, the expected timeframe of the projects is long-term and there is uncertainty as to which projects will ultimately be built. Due to the restrictive nature of the new water supply fee and the status of the new water supply projects, there is a risk that the New Water Supply fund will accumulate restrictive funds that will not be used. Consolidating the fees would eliminate this risk. While capacity fees are still restricted, the pool of projects those funds can be used for is much greater, the timing of the projects is both short and long term, and there is more certainty to the projects overall. Consolidating the New Water Supply fee provides a benefit to the rate payers by reducing the risk that unrestricted rate revenues will need to be used to fund expansion projects. It also benefits developers by reducing the risk that the District will have a stranded asset due to receiving funds from developers that are unable to be utilized. 12 3. Sewer Pure Water Costs As a member of the regional Metro JPA, the District participates in a cost sharing program with other Metro JPA members. Under this cost sharing the District is responsible for funding its share of the Metro JPA system owned by the City of San Diego, including the Metro JPA related components of the City’s Pure Water Program. Based on information provided by the City, staff estimates the District’s share of the Pure Water Program costs to total approximately $8 million over the next 15 years. Annexation Fees As part of updating the Capacity fee, the District’s Annexation fee was also examined. The annexation fee was deemed appropriate and no modification to this fee was necessary. An annexation fee is based on all availability fees and property taxes paid by existing users. For water customers it is charged to all properties annexing into the Otay Water District boundaries because those parcels have not paid availability and property taxes paid by customers within the boundary. For sewer customers it is charged to all properties annexing into a sewer ID because those parcels have not paid the availability and property taxes paid by customers within the ID. This fee compensates the existing users for their past investment in the District’s water and sewer systems. Water customers who are within the District boundaries benefit from the proximity of the water facilities and pay both availability and property taxes even though they may not have a water connection. Neighboring properties just outside the District boundaries likewise have benefited; however, as they have not previously annexed into the District, they have not paid the property tax and availability fees. Capacity Fee Methodology The only recommended change in the District’s methodology compared to the last study completed in 2017 is to consolidate the New Water Supply and Water Capacity fees into a single Water Capacity fee. The BIA has expressed an interest in the District changing its approach and the District has communicated that it would be amicable to reviewing changes proposed by the BIA. The District requested that the BIA, as a collective, submit a formal proposal communicating any requested change to the methodology. 13 There are several industry accepted methodologies to use when calculating capacity and annexation fees which are viable under California law. Three common methods are discussed below. The first capacity fee method is the Combined Capacity Fee, which is what the District currently uses for the water capacity fee. Under this methodology, the cost of the current system plus the cost of all future expansion projects is divided by all customers existing and future. This method is typically used where some capacity is available in parts of the existing system, but new or incremental capacity will need to be built in other parts. This methodology is used in this situation because it results in a capacity fee that reflects the value of existing and planned capacity. The following illustrates the combined fee methodology. Existing and Future Asset Values Existing and Future Equivalent Meters The second is the Incremental Capacity Fee method, where the cost of all future expansion projects is divided by all future customers, which is what the District currently uses for the New Water Supply fee. This method is typically used when the system has limited or no capacity to serve new development, or in this case where this subset of capacity is limited, and new or incremental facilities are needed to serve new development now and into the future. The following illustrates the components of this calculation. Value of Future Facilities Future Equivalent Meters The third capacity fee method is called the Buy-in Fee, where the cost of the current system, including the excess capacity, is divided by the existing customers. This method is typically used when the existing system has enough capacity to serve new development now and into the future. This fee is charged to all new customers and reflects the value of how much existing customers have paid for the current system. The calculation is illustrated below. Existing Asset Value Existing Equivalent Meters 14 Asset Valuation: There are two ways to value the existing facilities and assets. The first valuation methodology is reproduction cost. This method uses the original cost of existing facilities adjusted for inflation. The second valuation methodology is replacement cost or what it would cost today to build the same functional infrastructure which means it may not be identical in construction methods or materials, but it performs the same function. Staff and the consultant’s recommendation are to use replacement cost using depreciated value as the basis for valuation of water and sewer pipelines. Reproduction cost using depreciated value is recommended for all other assets such as reservoirs and pump stations. The reproduction cost is used for all other assets as they are built on a much less regular basis and there is not sufficient data available to determine a defensible current replacement value. This study’s recommendation is to continue to use the Combined Capacity Fee methodology for the calculation of the water capacity fee. Preliminary Results Based on the preliminary results of the capacity fee study, staff is anticipating the water capacity fee will increase by approximately 30%, compared to the current combined total water and capacity fee. The sewer capacity fee is anticipated to increase 44% compared to the current sewer capacity fee. The increase in both fees is largely due to the increases in CIP, including pipeline costs. In addition, two future capacity related projects were added to the future sewer CIP capacity projects component of sewer’s capacity fee, which contributed to 9% of the sewer capacity fee increase. District Staff surveyed the regional water agencies and found three agencies that had completed recent capacity fee studies. • Santa Fe completed a capacity fee study in 2018 and is implementing a three-year phase-in of the capacity fee results. Santa Fe’s ¾” meter capacity fee will increase from $7,057 in 2018 to $17,636 in 2021. The increase was due to significant capital improvement programs which have increased asset values compared to the previous study completed in 2007. 15 • Vallecitos Water District updated its capacity fees in September 2019 resulting in a 1.8% increase in water capacity fees to $7,896 per EDU, and a 30.3% increase in sewer capacity fees to $12,986 per EDU. The Vallecitos study used capital cost values that were based on 2015 capital cost estimates inflated by ENR. These increases were not phased in but were implemented at one time. When compared to the Otay study, this methodology does not account for the significant actual cost increases Otay has experienced in FY 2019 and FY 2020. • Ramona Water District updated its capacity fees in July of 2019. Ramona has four zonal capacity fees, under which the capacity fee is based on the specific infrastructure needs of each zone. As part of the latest study, Ramona modified the structuring for two of the zones. The two zones that were comparable increased 7.2% and 7.6%, respectively, to $14,040 and $14,740 per EDU. The remaining two new fees are the “Zones w/Storage Needs”, which is $10,706 per EDU, and “All Other Zones”, which is $8,740 per EDU. The difference in the various fees is largely due to additional storage needs based on pressure zone. These increases were not phased in but were implemented at one time. The replacement cost values in the study were based on 2017 dollars, which do not account for the significant actual cost increases Otay has experienced in FY 2019 and FY 2020. Tentative Timeline The following is a timeline of events for implementing the capacity fee: • November 4, 2020 – Presentation of the study results to the Board for approval or deferral of approval for one Board meeting. • November – Continue dialogue with the BIA regarding questions about the study. • December 1, 2020 – Effective date of the capacity fee study rates. FISCAL IMPACT: Joseph R. Beachem, Chief Financial Officer The fiscal impact will be an increase in capacity fees of $2,630.34 to $11,120.60 from today’s combined capacity and new water supply fee total of approximately $8,490.26 per EDU. 16 The fiscal impact for sewer capacity will be an increase of $2,643.72 per EDU to $6,022.31 from $3,378.59. Due to the unknown impact of the ongoing pandemic at the time the budget was prepared, staff conservatively assumed in the construction of the FY 2021 budget and rate model that the updated capacity fee would be effective in FY 2022. At this time development is continuing at a pace consistent with the levels prior to the pandemic and construction costs are consistent with the assumptions used to prepare the capacity fee study. In addition, implementing the capacity fee update would eliminate additional funding of the new water supply reserve, which is at risk of accumulating additional restrictive funds. STRATEGIC GOAL: To ensure that the costs of service are born by responsible parties. This revenue source will help the District meet its fiscal responsibility to its ratepayers. LEGAL IMPACT: None. General Manager Attachments: A) Committee Action Form B) Ordinance No. 580 Exhibit 1 – Section 28 Strike-through Exhibit 2 – Section 28 Proposed Exhibit 3 – Section 31 Strike-through Exhibit 4 – Section 31 Proposed Exhibit 5 – Appendix A Strike-through Exhibit 6 – Appendix A Proposed C) Resolution No. 4389 Exhibit 1 – Policy No. 25 Strike-through Exhibit 2 – Policy No. 25 Proposed D) Capacity Fee Presentation E) HDR Draft Capacity and Annexation Fee Study 17 ATTACHMENT A SUBJECT/PROJECT: Adopt Ordinance No. 580 Amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A of the Code of Ordinances to Adjust the District’s Water Capacity Fees and Sewer Capacity Fees, and Adopt Resolution No. 4389 Amending Policy 25, the Reserve Policy, with all Changes to be Effective December 1, 2020 COMMITTEE ACTION: The Finance and Administration Committee (Committee) reviewed this item at a meeting held on October 19, 2020 and the following comments were made: • Staff is requesting that the Board adopt Ordinance No. 580 amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Services; and Appendix A of the Code of Ordinances to adjust the District’s water and sewer capacity fees; additionally, adopt Resolution No. 4389 amending Policy 25, Reserve Policy; with all changes to be effective December 1, 2020. • Information was presented from the staff report. • Staff indicated that capacity fees are reviewed periodically and were last updated in June 2017. An update to water and sewer capacity fees is being proposed at this time as there has been a significant increase in the District’s CIP cost since completion of the last study. • The District’s consultant, Mr. Shawn Koorn of HDR, performed the Water and Sewer Capacity Fee Study and presented the study’s findings (please see attached copy of his PowerPoint presentation). • Staff indicated that the District’s water capacity fee will increase approximately 30% and the sewer capacity fee will 18 increase approximately 44%. The driver for the fee increases is the actual increase in pipeline construction costs has exceeded the ENR Index (Los Angeles cost base) that is used to adjust capacity fees between Cost of Service Studies. Since the 2017 study, the ENR Index has stayed relatively flat and has not reflected the cost increases the District has been experiencing on its construction projects. • Staff has met with the Building Industry Association (BIA) and development community representatives and the BIA has indicated that the significant increase in the capacity fees is adversely impacting their projects. The BIA has stated that they feel that the increase in pipeline cost presented by the District ($57 cost per linear foot of pipeline) is high and they are requesting that the District review this cost along with the possibility of an incremental approach on meter size requirements that is fixture based. In instances where a development is one or two fixtures above the ¾-inch meter, that the District explore an incremental cost increase rather than paying the full 1-inch meter capacity fee. • Staff stated that they are continuing to discuss with the BIA their concerns and will gather information on the incremental approach to meter size requirements. Staff noted that changing the District’s approach for the determination of capacity fees to an incremental approach would result in the need for another capacity fee study in the future. • Mr. Michael McSweeney of the BIA attended the Committee meeting and stated that a 30% to 40+% increase from 2017 to 2020 is quite high when the ENR Index has been averaging 2.5% to 3.5% over that time period. As the buyer, ultimately, pays these fees, they wish to be sensitive to this fact. He stated in discussions with developers and other water agencies, they have indicated that they are not experiencing the same cost increases in pipeline construction costs as the Otay WD. He indicated that his organization has shared the information they have gathered with the District and they are appreciative of the ability to collaborate with the Otay WD to come to a resolution that works for their industry and the District. He stated they are looking forward to the District’s findings. • On the date of and subsequent to the committee meeting, the BIA has sent the District comments on the capacity fee study. The comments and the District’s response are attached to this committee action. 19 •In response to an inquiry from the Committee, staff indicated that the District has experienced an annual increase ofapproximately 15% in CIP cost for individual and total CIP projects over the last few years, which is much higher than theENR Index. In the District’s communications with other wateragencies, these cost increases are being experienced throughout the region. •Staff stated that the District’s information used for thepipeline cost study was developed from actual CIP projects anddetails of the District’s projects and the information received from other agencies has been shared with the BIA. Staff willprovide how the District got its information and will review the pipeline information provided by the BIA. •The BIA representative suggested that there may be differences in the projects constructed in the region in comparison to Otay WDas the District is one of the few service areas with many new developments. This may account for the cost differences, butstaff will go back and investigate and evaluate the numbers andshare its findings. •The Committee recommended that the Board’s adoption of the updated capacity fees be delayed until the next board meeting(December 2020 or January 2021) in order to provide time toinvestigate and review the information provided by the BIA. The delay would not present a large impact to the District. Upon completion of the discussion, the Committee recommended that the Board delay action on this item until the next board meeting (December 2020 or January 2021). The committee also recommended presentation of the item to the full board as an action item. 20 Following is a summary of comments received from the BIA and the District’s responses. Comments Received 10/19/2020 BIA Comment District Response We were provided information by the City of Oceanside. In the above table provided from Oceanside, I added the cost in $/in-LF in red. As you can see, other than a few outliers, the costs are all well below the $57/in-LF cost OWD is now using for estimating pipeline replacement cost. The Padre Dam data is also much lower, but that is not data based on actual costs and more just some unit costs for estimating project costs and determining bond amounts. The cost of replacement that is included in the Capacity Fee study is the total project cost including the environmental studies, design costs, public outreach, permitting through the agencies, bidding, traffic control, cost for maintaining water service to customers, and all construction costs at prevailing wage. This also includes pavement restoration, construction management, and inspection. The information the District provided can be verified. The District received the contractor bid information from the City of Oceanside on October 26, 2020 and recalculated the unit price for the two projects included in the BIA comments. In addition, the District received contractor bid information on three other projects. The average of $51.72 for all five projects further validates the unit cost used in the Capacity Fee study. See Exhibit 2 for the revised table and the added list of projects at the end of this document. The increase in pipe unit cost from $27/in-LF to $57/in-LF from a 2017 study to a 2020 study seems unjustifiable by any construction cost index or other typical means of accounting for inflation. The replacement of miles and miles of pipeline in their District by using data from a few select projects with all varying lengths and complexities seems like a stretch to justify such a large increase in costs going forward. The District provided a spreadsheet to the BIA with the information used in this analysis. This included 53 projects that were evaluated including 37 from seven other agencies. The backup information also includes the name of the project, type of pipeline project, the date it was bid, and the agency that bid the project. This information is verifiable and justifies the inflation of the capacity fee. An example of a change in costs that has occurred since the last Capacity Fee study is the roadway pavement restoration costs required by each permitting agency. Previously the county would allow a simple AC trench restoration. Now it is usually a full lane width AC pavement improvement. Since 2018, even simple potholes now require a hot mix for the required restoration which has added about $855 for each repair. Attachment to Committee Minutes Exhibit 1 21 Comments Received 10/19/2020 – Continued BIA Comment District Response Regarding the backup information for the unit cost data they presented, they are adding a 138% inflation factor to the calculated unit costs with a description of “if OWD project”. The question is why they are inflating the cost data obtained from other agency projects, an explanation of this 138% factor is needed. They have probably had a few expensive or over budget projects and this is a knee-jerk reaction to make sure they are collecting enough money for all future replacement projects. The District added 38% to each construction bid price from other agencies as their bid prices did not include the cost for the environmental studies, design costs, public outreach, permitting through the agencies, bidding, construction management, inspection, and other soft costs. Otay’s cost for these activities averages 38% and is lower than the regional average for a pipe system which is 46% of the total project delivery cost (source 2019 Multi-Agency CIP Benchmarking Study). OWD should review the projects required for expansion in Exhibit W-6 to make sure they are not double counting facilities or placing an unreasonable burden on the expansion component. In particular: Capacity Fees include a 980 ZoneReservoir (P2576) constructed within Village 14 and a 1296 ZoneReservoir (P2142) constructedwithin Village 14, whereas all of thestudies done for Village 14 incooperation with OWD only require a 980 Zone Reservoir. Shouldn’t the1296 Zone Reservoir be removedfrom the Capacity Fee Program. Studies to date have focused on the multiple Water Supply Assessment and Verification reports to verify a water supply would be available for the project and not the infrastructure requirements for the project. A Sub-area Master Plan will be required for the project to demonstrate how they will provide redundancy for both pressure zones proposed for Village 14. The 980-5 Reservoir will not provide the fire flow required for the upper 1296 pressure zone of Village 14. It also would not meet the District’s requirement for looping if more than two fire hydrants or 70 meters are served from a single pipeline. The Capacity Fees include a Multiple Species Conservation Plan (P2494) that is entirely attributed to expansion. What precisely is this being used to fund? This project is to develop a Habitat Conservation Plan to streamline the environmental permitting processes for the Capital Improvement Program (CIP) projects to be constructed with expansion funds. The Capacity Fees include a Solar Power Feasibility Study (P2497) that is entirely attributed to expansion. Why precisely is this being used to fund and why is it a benefit to expansion only? This is to boost the District’s energy resilience and cut operational costs by optimizing solar power and reducing peak load at its expansion funded facilities. The District limits operation of pump stations and other facilities to avoid peak power rates. Solar and battery storage are also a way to increase the operating capacity of facilities and maintain lower energy rates. 22 Comments Received 10/19/2020 – Continued BIA Comment District Response The Capacity Fees include a Rancho Jamul Pump Station Replacement Project (P2642) that is entirely attributed to expansion. If this is for replacement of an existing pump station, why is it attributed entirely to expansion? This pressure zone will change from a closed Hydropneumatic system to a gravity system once a new reservoir is constructed. The reservoir is needed to provide the fire flow and the potable water demand for new development. The mix of small and large pumps in this pump station will need to be replaced with new pump, motors, and control equipment. The Capacity Fees include a large amount of money for North- South Interconnect Project (P2511). The Capacity Fees also include the connection of the north and south systems through the Village 14 project. If the north and south systems are connected through Village 14 facilities, will the North-South Interconnect Project (P2511) still be required? Yes, the North-South Interconnection will still be needed. The easterly interconnection is needed to provide an alternate supply from the Central area to the North District’s regulatory system, in the event of a District transmission pipeline or pump station failure. The North-South Interconnection would allow the District to move water between the North District to the Central and South service areas during supply interruptions of treated water from Pipeline 4. The BIA would like to know how much money OWD has collected in New Water Supply Fees since that fee was initiated and how much actual New Water Supply has been secured for the District as a result of those efforts. What if anything have these fees been used for? The BIA is not aware of any actual water supply that OWD has secured and we are not aware of anything imminent. Approximately $4,859,000 has been collected. The funds for this fee were used for planning for the Rancho del Rey well and the Rosarito Desalination projects. It was also used for the design of the Rancho del Rey well project that could generate about 500 AFY and the cost of the production well. The unit cost of the product water was the primary reason this project did not go forward, but it is always available in the future. Funds were also used to secure a Presidential Permit to allow the District to build a pipeline across the border. Full environmental documentation was completed for both projects. Can we get some backup supporting information or data regarding the future population projections the water district is using? They show a population increase of approximately 99,500 of almost a 50% increase in the current service area population. The District requests population projections from SANDAG and they send us a simple email with the information. SANDAG’s projection takes the land use information, including the one they sent to us. They run this periodically and use a shapefile of the District boundary to capture the data. The District then needs to add estimates for areas outside the District boundary from annexations. The 318,783 was based on the 307,877 projection from the 2015 water facility master plan, plus 10,906 related data that was not included in that master plan. Staff provided the supporting documentation for the projected growth data to the BIA. 23 The BIA provided the District with a table containing pipeline costs obtained from the City of Oceanside. That data provided by the BIA is represented in the table below under the heading “BIA Table”. The City of Oceanside communicated to the BIA that the costs provided exclude, “pavement, over excavation, concrete encasement, groundwater dewatering, appurtenances, tie-ins, services, etc.”. The District contacted the City of Oceanside regarding their pipeline costs and obtained the data included in the second table below. The District updated the BIA information using the more complete cost information from the City of Oceanside, which is represented below in the columns to the right “Otay WD Added Info”. BIA Table Otay WD Added Info Type Size Length (LF) Unit Price ($/LF) ($/in- LF) Oceanside Projects All in Cost ($/in-LF) Recycled Water C900 DR18 8” 865 $130 $16 Lower 1 Recycled Conveyance System $40.26 Recycled Water C900 DR18 10” 2,765 $127 $13 Lower 1 Recycled Conveyance System $40.26 Recycled Water C900 DR18 12” 13,810 $150 $13 Lower 1 Recycled Conveyance System $40.26 Recycled Water C900 DR18 16” 17,870 $190 $12 Lower 1 Recycled Conveyance System $40.26 Advance Treated Water C900 DR18 18” 4,300 $197 $11 Lower 1 Recycled Conveyance System $40.26 Advance Treated Water C900 DR18 18” 4,320 $253 $14 Pure Water Oceanside $47.27 Advance Treated Water C900 DR18 12” 820 $194 $16 Pure Water Oceanside $47.27 Advance Treated Water C900 DR25 12” 1,350 $195 $16 Pure Water Oceanside $47.27 Sewer SDR 35 10” 70 $138 $14 Pure Water Oceanside $47.27 CMLC Steel 12” 20 $1,500 $125 Pure Water Oceanside $47.27 Advance Treated Water C900 DR18 12” 1,630 $131 $11 Pure Water Oceanside $47.27 Advance Treated Water C900 DR25 12” 2,370 $131 $11 Pure Water Oceanside $47.27 Sewer SDR 35 12” 80 $120 $10 Pure Water Oceanside $47.27 CMLC Steel 12” 10 $1,200 $100 Pure Water Oceanside $47.27 Attachment to the Committee Minutes Exhibit 2 24 The following information was provided by the City of Oceanside to Otay WD on October 26, 2020 Bid Date Description LF Dia. Construction Contract OWD Multiplier All-in Cost if OWD Project All in Cost ($/in-LF) 2014 Grace St - 1st bid opening (GRFCO low) 950 8 $ 336,600.00 138% $ 463,184.64 $60.95 2015 Grace St - 2nd bid opening (CCL low) 950 8 $ 467,955.00 138% $ 643,938.11 $84.73 2015 Lake Blvd Waterline Replacement 1,896 18 $ 629,926.00 138% $ 866,821.29 $25.40 2020 Lower 1 Recycled Water Conveyance System 39,610 14.2 $ 16,491,491.00 138% $ 22,693,420.43 $40.26 2020 Pure Water Oceanside - Conveyance 10,660 14.4 $ 5,279,789.30 138% $ 7,265,351.47 $47.27 Average Cost All in Cost ($/in-LF) $51.72 1 ORDINANCE NO. 580 AN ORDINANCE OF THE BOARD OF DIRECTORS OF THE OTAY WATER DISTRICT AMENDING SECTION 28, CONNECTION FEES AND CHARGES FOR POTABLE OR RECYCLED WATER SERVICE; SECTION 31, TEMPORARY WATER SERVICE; AND APPENDIX A OF THE DISTRICT’S CODE OF ORDINANCES BE IT ORDAINED by the Board of Directors of Otay Water District that the District’s Code of Ordinances Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A be amended as per Exhibits 1, 2, 3, 4, 5, & 6 to this resolution. NOW, THEREFORE, BE IT RESOLVED that the new proposed Section 28, Connection Fees and Charges for Potable or Recycled Water Service (Exhibit 2); Section 31, Temporary Water Service (Exhibit 4); and proposed Appendix A (Exhibit 6) of the Code of Ordinances shall become effective December 1, 2020. PASSED, APPROVED AND ADOPTED by the Board of Directors of the Otay Water District at a regular meeting duly held this 4th day of November 2020, by the following roll call vote: AYES: NOES: ABSENT: ABSTAIN: ________________________________ President ATTEST: __________________________ District Secretary Attachment B 28-1 SECTION 28 CONNECTION FEES AND CHARGES FOR POTABLE OR RECYCLED WATER SERVICE 28.01 COLLECTION OF FEES AND CHARGES A.Fees and Charges to be paid by the Customer. The following fees and charges shall be paid by the customer to connect to a District water system for potable water or recycled water service; these are in addition to the fees and charges in Section 9 and 25. Fees and charges shall include, but not be limited to, District fees, San Diego County Water Authority fees, and charges for work performed by District personnel on behalf of the customer. These charges may include the installation by District personnel of a water service lateral, and inspections required due to the requirement of a back flow device. These charges may also include a meter fee, installation fee (where laterals exist), lateral fee, meter box fee, and excavation permit fee. B.Basis for Determination of Connection Fees and Charges. The fees and charges shall be determined as follows: For permanent water meters, including potable or recycled irrigation service, the total water connection fee shall be determined on the basis of the demand to be placed on the District water system. The extent of demand will be determined on the basis of the size of the water meter, as set forth in Section 27 of the Code. For individually metered residential fire service, as outlined in Section 38.03 of the Code, the size and fee would be set based on water use requirements without additional fire capacity. The water connection fee will be determined by multiplying the demand factor for the meter size, as set forth below, by the total of the District-wide capacity fee. Meter Size Demand Factor 3/4" 1 1 2-1/2 1-1/2"5 2" 8 3" 16 4" 25 6" 50 8" 80 10" 115 Exhibit 1 28-2 1. The District-wide capacity fee shall constitute the "base rate." For fees or charges after June 7, 2017, the base rate shall be adjusted on the first day of each calendar quarter for fluctuations in construction costs, as measured by the Engineering News Record Construction Cost Index for the Los Angeles Region. The ENR Construction Cost Index of 11,555.03(as of April 1, 2017) shall be deemed the "base index." The adjustment shall be in an amount equal to the percent- age change in the ENR Construction Cost Index from the base index for the period from April 1, 2017 to the date of payment. (See Appendix A, Section 28 for fees.) The District-wide new water supply fee shall constitute the “base rate.” For fees or charges after October 1, 2014, the base rate shall be adjusted quarterly for fluctuations in construction costs, as measured by the Engineering News Record Construction Cost Index for the Los Angeles11,555.03 (as of April 1, 2017) shall be deemed the “base index.” The adjustment shall be in an amount equal to the percentage change in the ENR Construction Cost Index from the base index for the period from April 1, 2017 to the date of payment. (See Appendix A, Section 28 for fees.) 28.02 INSTALLATION CHARGES FOR WATER METER AND WATER SERVICE LATERALS The determination of the water meter or service lateral size shall be based upon the information provided by the customer as detailed in Section 27 of the Code. The meter fees and installation charges are set forth in Appendix A, Section 28. Where a new water lateral is required, a customized, written estimate of the District's costs will be prepared. The customer shall deposit the estimated costs with the District prior to commencement of the work. If actual costs incurred by the District are less than the amount deposited, the District shall refund the excess to the customer. If the actual costs incurred exceed the amount deposited, the customer shall reimburse the District for the additional costs. 28-3 A. The meter fees and installation charges shall be set effective September 1, 2012, and then adjusted in the same manner as capacity fees as described in Section 28.01 B.1 above (See Appendix A, Section 28 for fees). 28.03 METER FEE REFUND A. If a water meter/service has been paid for but not installed, a customer may receive a refund of the District’s capacity fee and charges. If San Diego County Water Authority capacity fees have been paid to San Diego County Water Authority, the customer shall request a refund from San Diego County Water Authority. B. If the customer wants to change the meter/service size, they will be credited with the number of equivalent dwelling units they have previously purchased and will be refunded any balance per Section 28.03 A, above. If additional equivalent dwelling units are required, the customer will be charged based on 28.01 and 28.02. C. If a water meter/service has been previously paid and installed, and the customer requests a different meter size, the customer shall pay for the new meter and installation fees, plus any differential in capacity and new water supply fees as described in Section 28.03 B above. 28-1 SECTION 28 CONNECTION FEES AND CHARGES FOR POTABLE OR RECYCLED WATER SERVICE 28.01 COLLECTION OF FEES AND CHARGES A.Fees and Charges to be paid by the Customer. The following fees and charges shall be paid by the customer to connect to a District water system for potable water or recycled water service; these are in addition to the fees and charges in Section 9 and 25. Fees and charges shall include, but not be limited to, District fees, San Diego County Water Authority fees, and charges for work performed by District personnel on behalf of the customer. These charges may include the installation by District personnel of a water service lateral, and inspections required due to the requirement of a back flow device. These charges may also include a meter fee, installation fee (where laterals exist), lateral fee, meter box fee, and excavation permit fee. B.Basis for Determination of Connection Fees and Charges. The fees and charges shall be determined as follows: For permanent water meters, including potable or recycled irrigation service, the total water connection fee shall be determined on the basis of the demand to be placed on the District water system. The extent of demand will be determined on the basis of the size of the water meter, as set forth in Section 27 of the Code. For individually metered residential fire service, as outlined in Section 38.03 of the Code, the size and fee would be set based on water use requirements without additional fire capacity. The water connection fee will be determined by multiplying the demand factor for the meter size, as set forth below, by the total of the District-wide capacity fee. Meter Size Demand Factor 3/4" 1 1 2-1/2 1-1/2"5 2" 8 3" 16 4" 25 6" 50 8" 80 10" 115 Exhibit 2 28-2 1. The District-wide capacity fee shall constitute the "base rate." For fees or charges after June 7, 2017, the base rate shall be adjusted on the first day of each calendar quarter for fluctuations in construction costs, as measured by the Engineering News Record Construction Cost Index for the Los Angeles Region. The ENR Construction Cost Index of 11,555.03(as of April 1, 2017) shall be deemed the "base index." The adjustment shall be in an amount equal to the percent- age change in the ENR Construction Cost Index from the base index for the period from April 1, 2017 to the date of payment. (See Appendix A, Section 28 for fees.) 28.02 INSTALLATION CHARGES FOR WATER METER AND WATER SERVICE LATERALS The determination of the water meter or service lateral size shall be based upon the information provided by the customer as detailed in Section 27 of the Code. The meter fees and installation charges are set forth in Appendix A, Section 28. Where a new water lateral is required, a customized, written estimate of the District's costs will be prepared. The customer shall deposit the estimated costs with the District prior to commencement of the work. If actual costs incurred by the District are less than the amount deposited, the District shall refund the excess to the customer. If the actual costs incurred exceed the amount deposited, the customer shall reimburse the District for the additional costs. A. The meter fees and installation charges shall be set effective September 1, 2012, and then adjusted in the same manner as capacity fees as described in Section 28.01 B.1 above (See Appendix A, Section 28 for fees). 28.03 METER FEE REFUND A. If a water meter/service has been paid for but not installed, a customer may receive a refund of the District’s capacity fee and charges. If San Diego County Water Authority capacity fees have been paid to San Diego County Water Authority, the customer shall request a refund from San Diego County Water Authority. B. If the customer wants to change the meter/service size, they will be credited with the number of equivalent dwelling units they have previously purchased and will be refunded any balance per Section 28.03 A, above. If additional equivalent dwelling units are required, the customer will be charged based on 28.01 and 28.02. 28-3 C. If a water meter/service has been previously paid and installed, and the customer requests a different meter size, the customer shall pay for the new meter and installation fees, plus any differential in capacity fees as described in Section 28.03 B above. SECTION 31 TEMPORARY WATER SERVICE 31.01 DEFINITION OF TEMPORARY SERVICE Temporary water service is water service provided for a limited period of time not to exceed 365 days, and used for temporary purposes such as construction, hydrotesting water systems, vegetation of slopes, and other uses noted in this section. Temporary water service shall not be provided to residential dwellings or commercial business enterprises, which are covered under Section 60 of this Code. 31.02 REQUIREMENT OF TEMPORARY METER FOR SERVICE Temporary service may be provided after installation of a temporary meter pursuant to a customer's written application for such service. Temporary service by means of a "jumper" or other unauthorized connection to the District water system is prohibited and subject to penalties as set forth in Section 72. A.Size and Location. 1.The size and location of temporary meters will be determined solely by the District. 2.For temporary service from a fire hydrant, a meter of at least 4-inch in size will be required. Only one 2½-inch fire hydrant port per fire hydrant shall be occupied by a temporary meter at one time. B.Temporary water service from a fire hydrant shall be limited to the following applications: 1.Filling of water trucks and drop tanks. 2.General construction requirements, such as backfill and compaction, guniting and stuccoing, and block wall building. 3.Flushing of storm drains and sewer lines. 4.Filling, hydrotesting, chlorination, and flushing of newly constructed potable and reclaimed water lines. 5.Filling, flushing, hydrotesting, and the initial operational coverage testing of reclaimed water irrigation systems. Temporary service provided for this application shall be limited to a maximum of 60 days. 6.Operation of landscape irrigation for the establishment of vegetation on slopes or other planted Exhibit 3 31-2 areas. Temporary service provided for this application shall be limited to a maximum of 180 days. Item 5 and 6 above shall require the installation by the customer of a District approved and tested reduced pressure backflow device prior to the temporary service being established. The backflow device shall be installed in plain view and within 3 feet of the temporary hydrant meter. C. Temporary service to construction trailers or other temporary construction buildings may be provided as follows: 1. Through a temporary meter connected to the 1 or 2-inch service lateral for the lot the trailer is placed on. 2. Where Item 1 above is not possible, through a temporary meter connected to appurtenances other than a fire hydrant, such as a blow off. 3. Where either Item 1 or 2 above is not possible, from a temporary 4-inch meter connected to a fire hydrant. Service to construction trailers or other temporary construction buildings shall require the installation by the customer of a District approved and tested reduced pressure backflow device prior to the temporary service being established. The backflow device shall be installed in accordance with District requirements. D. If any unauthorized connection, disconnection or relocation of a temporary meter, or other connection device is made by other than District employees, District may discontinue further water service to the entire project and impose penalties as set forth in Section 72. E. Extensions to the time limits referenced in this section may be made by the General Manager. Requests for time extensions shall be made by the customer in writing. F. Temporary Recycled Water Service may be provided as follows: 1. Through a temporary meter connection to a 2-inch recycled service lateral for the parcel proposed to be irrigated with recycled water. 2. Through a 3-inch or larger meter connected to an appropriate recycled appurtenance as approved by Otay Water District. 31-3 3. Permitted use of temporary recycled water shall be limited to construction site dust control and soil hydration as approved by Otay Water District. 4. Use of temporary recycled water shall be in accordance with the requirements of Section 26 “Water Recycling Plan and Implementing Procedures” of the Code of Ordianances. 31.03 FEES AND CHARGES FOR TEMPORARY METERS A. Temporary Service. Temporary water service shall be furnished to the property owner or the owner’s authorized agent only and shall be provided under the following conditions: 1. Requirement of Deposit. At the time application is made for temporary service, the customer shall deposit with the District the amount set forth in Appendix A, 31.03 A.1. 2. Delinquency. No temporary meters shall be furnished to any person with a delinquent account with the District. 3. Refund of Deposit or Additional Payment. Upon cancellation or termination of the temporary service, the District will refund the amount of deposit remaining after making the following deductions: a) cost of installing, moving, and removing the meter; b) cost of repairing or replacing the meter, fire hydrant, and/or any fittings damaged or lost while in use; and c) unpaid charges for water used or other applicable charges. 4. Temporary Meter Set-up & Removal. The charges to set- up and remove a temporary meter are set forth in Appendix A, 31.03 A.4. 5. Temporary Meter Move Fee. If a meter needs to be moved from one location to another see Appendix A., 31.03 A.5. B. Rates for Temporary Service. The minimum category of service for Temporary Water Service from a hydrant shall be 31-4 a meter size of 4-inches. Payment for temporary water service shall be in accordance with rates and charges set forth in Section 25.03. 31.04 PAYMENT OF CAPACITY, NEW WATER SUPPLY, AND ANNEXATION FEES FOR TEMPORARY METERS A. Customers, whose property has been annexed into an Improvement District, may elect to pay the capacity, new water supply and annexation fees in addition to the deposit amount shown in Appendix A, 31.03.A.1. B. Capacity, new water supply and annexation fees for this type of temporary service shall be calculated in accordance with Sections 9 and 28. C. Payment for this type of temporary service shall be in accordance with the rates and charges set forth in Section 25.03 and based on water use type. D. Customers electing this type of temporary service shall be credited the number of equivalent dwelling units they have previously purchased when the meter(s) is returned to the District. The credit shall be applicable to permanent meters purchased within the same subdivision or development where the temporary meter was used. SECTION 31 TEMPORARY WATER SERVICE 31.01 DEFINITION OF TEMPORARY SERVICE Temporary water service is water service provided for a limited period of time not to exceed 365 days, and used for temporary purposes such as construction, hydrotesting water systems, vegetation of slopes, and other uses noted in this section. Temporary water service shall not be provided to residential dwellings or commercial business enterprises, which are covered under Section 60 of this Code. 31.02 REQUIREMENT OF TEMPORARY METER FOR SERVICE Temporary service may be provided after installation of a temporary meter pursuant to a customer's written application for such service. Temporary service by means of a "jumper" or other unauthorized connection to the District water system is prohibited and subject to penalties as set forth in Section 72. A.Size and Location. 1.The size and location of temporary meters will be determined solely by the District. 2.For temporary service from a fire hydrant, a meter of at least 4-inch in size will be required. Only one 2½-inch fire hydrant port per fire hydrant shall be occupied by a temporary meter at one time. B.Temporary water service from a fire hydrant shall be limited to the following applications: 1.Filling of water trucks and drop tanks. 2.General construction requirements, such as backfill and compaction, guniting and stuccoing, and block wall building. 3.Flushing of storm drains and sewer lines. 4.Filling, hydrotesting, chlorination, and flushing of newly constructed potable and reclaimed water lines. 5.Filling, flushing, hydrotesting, and the initial operational coverage testing of reclaimed water irrigation systems. Temporary service provided for this application shall be limited to a maximum of 60 days. 6.Operation of landscape irrigation for the establishment of vegetation on slopes or other planted Exhibit 4 31-2 areas. Temporary service provided for this application shall be limited to a maximum of 180 days. Item 5 and 6 above shall require the installation by the customer of a District approved and tested reduced pressure backflow device prior to the temporary service being established. The backflow device shall be installed in plain view and within 3 feet of the temporary hydrant meter. C. Temporary service to construction trailers or other temporary construction buildings may be provided as follows: 1. Through a temporary meter connected to the 1 or 2-inch service lateral for the lot the trailer is placed on. 2. Where Item 1 above is not possible, through a temporary meter connected to appurtenances other than a fire hydrant, such as a blow off. 3. Where either Item 1 or 2 above is not possible, from a temporary 4-inch meter connected to a fire hydrant. Service to construction trailers or other temporary construction buildings shall require the installation by the customer of a District approved and tested reduced pressure backflow device prior to the temporary service being established. The backflow device shall be installed in accordance with District requirements. D. If any unauthorized connection, disconnection or relocation of a temporary meter, or other connection device is made by other than District employees, District may discontinue further water service to the entire project and impose penalties as set forth in Section 72. E. Extensions to the time limits referenced in this section may be made by the General Manager. Requests for time extensions shall be made by the customer in writing. F. Temporary Recycled Water Service may be provided as follows: 1. Through a temporary meter connection to a 2-inch recycled service lateral for the parcel proposed to be irrigated with recycled water. 2. Through a 3-inch or larger meter connected to an appropriate recycled appurtenance as approved by Otay Water District. 31-3 3. Permitted use of temporary recycled water shall be limited to construction site dust control and soil hydration as approved by Otay Water District. 4. Use of temporary recycled water shall be in accordance with the requirements of Section 26 “Water Recycling Plan and Implementing Procedures” of the Code of Ordinances. 31.03 FEES AND CHARGES FOR TEMPORARY METERS A. Temporary Service. Temporary water service shall be furnished to the property owner or the owner’s authorized agent only and shall be provided under the following conditions: 1. Requirement of Deposit. At the time application is made for temporary service, the customer shall deposit with the District the amount set forth in Appendix A, 31.03 A.1. 2. Delinquency. No temporary meters shall be furnished to any person with a delinquent account with the District. 3. Refund of Deposit or Additional Payment. Upon cancellation or termination of the temporary service, the District will refund the amount of deposit remaining after making the following deductions: a) cost of installing, moving, and removing the meter; b) cost of repairing or replacing the meter, fire hydrant, and/or any fittings damaged or lost while in use; and c) unpaid charges for water used or other applicable charges. 4. Temporary Meter Set-up & Removal. The charges to set- up and remove a temporary meter are set forth in Appendix A, 31.03 A.4. 5. Temporary Meter Move Fee. If a meter needs to be moved from one location to another see Appendix A., 31.03 A.5. B. Rates for Temporary Service. The minimum category of service for Temporary Water Service from a hydrant shall be 31-4 a meter size of 4-inches. Payment for temporary water service shall be in accordance with rates and charges set forth in Section 25.03. 31.04 PAYMENT OF CAPACITY AND ANNEXATION FEES FOR TEMPORARY METERS A. Customers, whose property has been annexed into an Improvement District, may elect to pay the capacity and annexation fees in addition to the deposit amount shown in Appendix A, 31.03.A.1. B. Capacity and annexation fees for this type of temporary service shall be calculated in accordance with Sections 9 and 28. C. Payment for this type of temporary service shall be in accordance with the rates and charges set forth in Section 25.03 and based on water use type. D. Customers electing this type of temporary service shall be credited the number of equivalent dwelling units they have previously purchased when the meter(s) is returned to the District. The credit shall be applicable to permanent meters purchased within the same subdivision or development where the temporary meter was used. Section #Code #Fee Description Meter Size 9 9.04 A.1.District Annexation Processing Fee $857.00 9.04 B. Annexation Fees for Water Annexations into Otay Water District Boundaries Districtwide Annexation Fee 3/4"$2,106.75 1"$5,266.87 1-1/2"$10,533.75 2"$16,854.00 3"$33,708.00 4 $52,668.75 6"$105,337.50 8"$168,540.00 10"$242,276.25 9.04 C.4. Annexation Fees for Annexations to Sewer Improvement Districts per EDU $1,152.48 10 10.01 Waiver Request $50.00 23 23.04 Backflow Certification - Second Notification $10.00 - Third Notification $25.00 - Third Notification (hand delivered)$45.00 - Reconnection $50.00 - Reconnection (if test performed with technician present)$150.00 - Initial Filing Fee (New applicants for addition to the list of approved backflow prevention device testers)$25.00 - Renewal Filing Fee (to remain on list of approved backflow prevention device testers)Annually $10.00 25 25.03 A. Set-up Fees for Accounts $15.00 25 25.03 B. Monthly MWD & CWA Fixed System Charges (1)3/4"$15.56 1"$28.89 1-1/2"$65.31 2"$111.10 3"$236.29 Otay Water District Appendix A Charges (1)All Water used in December and billed in January 2020. Exhibit 5 Section #Code #Fee Description Meter Size Charges 25 25.03 B. Monthly MWD & CWA Fixed System Charges (1) (continued)4" $378.38 6" $774.56 8" $1,250.83 10" $1,800.41 25 25.03 C.1. Domestic Residential Monthly Fixed System Charges (1)3/4" $18.87 1" $26.67 1-1/2" $46.13 2" $69.49 25 25.03 C.2. Multi-Residential Monthly Fixed System Charges (1)3/4" $41.49 1" $58.59 1-1/2" $101.38 2" $152.67 3" $289.53 4" $443.54 6" $871.38 8" $1,384.73 10" $1,983.62 25 25.03 C.3. Business and Publicly-Owned Monthly Fixed System Charges (1)3/4" $39.08 1" $55.19 1-1/2" $95.50 2" $143.82 3" $272.73 4" $417.79 6" $820.82 8" $1,304.36 10" $1,868.46 25 25.03 C.4. 3/4" $33.00 1" $46.61 1-1/2" $80.65 2" $121.44 3" $230.32 4" $352.85 6" $693.20 8" $1,101.58 10" $1,577.99 (1) All Water used in December and billed in January 2020. Irrigation and Commercial Agricultural Monthly Fixed System Charges (1) Section #Code #Fee Description Meter Size Charges 25 25.03 C.5. - Irrigation 3/4" $33.95 1" $47.95 1-1/2" $82.97 2" $124.94 3" $236.94 4" $362.99 6" $724.02 8" $1,133.22 10" $1,623.32 25 25.03 C.6. - Commercial 3/4" $40.21 1" $56.78 1-1/2" $98.27 2" $148.00 3" $280.65 4" $429.92 6" $844.62 8" $1,342.20 10" $1,922.69 25 25.03 D.1.(b) Domestic Residential Water Rates (1)Unit Charge 1-10 $3.31 11-22 $5.91 23 or more $7.63 25 25.03 D.2.(b) Multi-Residential Water Rates - Per Dwelling Unit (1)0-4 $3.09 5-9 $5.61 10 or more $6.90 25 25.03 D.3.(b) Business and Publicly-Owned Water Rates (1)All Units $3.92 25 25.03 D.4.(c) Irrigation and Commercial Agricultural Using Potable Water Rates (1)All Units $5.72 25 25.03 D.5.(c)Recycled Irrigation Water Rates (1)All Units $4.65 25 25.03 D.6.(c)Recycled Commercial Water Rates (1)All Units $3.29 (1) All Water used in December and billed in January 2020. Recyled Monthly Fixed System Charges (1) Recyled Monthly Fixed System Charges (1) Section #Code #Fee Description Meter Size Charges 25 25.03 D.7.(b) Potable Temporary and Construction Water Service Rates (1)All Units $11.44 25 25.03 D.8.(b) Recycled Temporary and Construction Water Service Rates (1)All Units $9.30 25 25.03 D.10.(b) Tank Trucks Water Rates (1)All Units $11.44 25 25.03 D.11.(c) Application Fee for Water Service Outside District Boundaries $500.00 25 25.03 D.11.(d) Water Rate for Service Outside District Boundaries (1)All Units $11.44 25 25.03 D.12.(b) Application Fee for Water Service Outside an Improvement District $275.00 25 25.03 D.12.(c) Water Rate for Service Outside Improvement District (1)All Units $11.44 25 25.03 D.13.(c) Fire Service Monthly Charge 3" or less $22.55 more than 4"$30.38 25 25.03 D.14.(b)Government Fee Per Unit $0.42 25 25.03 D.15.(b)Interim Service Water Rate(1)All Units $11.44 25 25.03 E.Energy Charges for Pumping Water (1) Per 100 ft of lift over 450 ft per unit $0.06 25 25.04 A.Deposits for Non-Property Owners 3/4"$100.00 1" $200.00 1-1/2" $250.00 2" $400.00 3"$1,000.00 4" $1,350.00 6" $3,300.00 8"$7,000.00 10" $10,000.00 (1) All Water used in December and billed in January 2020. Section #Code #Fee Description Meter Size Charges 28 28.01 B.1.Capacity Fees and Zone Charge Districtwide Capacity Fee - All IDs excluding Triad 3/4" $7,669.93 1" $19,174.83 1-1/2" $38,349.65 2" $61,359.44 3" $122,718.88 4 $191,748.25 6" $383,496.50 8" $613,594.40 10" $882,041.95 - TRIAD 3/4" $5,753.98 1" $14,384.95 1 -1/2" $28,769.90 2" $46,031.84 3" $92,063.68 4 $143,849.50 6" $287,699.00 8" $460,318.40 10" $661,707.70 28 28.01 B.2.New Water Supply Fee - All IDs including Triad 3/4" $832.57 1" $2,081.43 1-1/2" $4,162.85 2" $6,660.56 3" $13,321.12 4" $20,814.25 6" $41,628.50 8" $66,605.60 10" $95,745.55 28 28.02 Installation and Water Meter Charges Meter Size Meter Cost Installation Total Meter Box/Vault (if Needed) - Potable (Non-Irrigation)3/4" x 7.5"$236.54 $112.25 $348.79 $95.30 3/4" x 9"$251.85 $112.25 $364.10 $95.30 1"$305.24 $112.25 $417.49 $95.30 1.5"$496.13 $112.25 $608.38 $216.03 2"$710.90 $112.25 $823.15 $216.03 3"$2,215.45 $675.83 $2,891.28 $3,853.67 4"$3,847.89 $675.83 $4,523.72 $3,853.67 6"$6,646.35 $1,067.54 $7,713.89 $3,853.67 8"$8,304.12 $1,636.97 $9,941.09 $5,528.37 10"$11,942.87 $1,636.97 $13,579.84 $5,528.37 Section #Code #Fee Description Meter Size Charges 28 28.02 - Potable/Recycled Irrigation 3/4" x 7.5" $236.54 $112.25 $348.79 $242.86 3/4" x 9"$251.85 $112.25 $364.10 $242.86 1"$305.24 $112.25 $417.49 $242.86 1.5"$496.13 $112.25 $608.38 $242.86 2"$710.90 $112.25 $823.15 $242.86 3"$1,533.32 $675.83 $2,209.15 $3,853.67 4"$2,985.13 $675.83 $3,660.96 $3,853.67 6"$5,374.21 $1,067.54 $6,441.75 $3,853.67 8"$7,159.41 $1,636.97 $8,796.38 $5,528.37 10"$10,159.74 $1,636.97 $11,796.71 $5,528.37 - Combined Fire and Domestic 4"$9,154.47 $675.83 $9,830.30 $3,853.67 6"$12,183.80 $1,067.54 $13,251.34 $3,853.67 8"$17,714.36 $1,636.97 $19,351.33 $5,528.37 10"$24,174.24 $1,636.97 $25,811.21 $5,528.37 31 31.03 A.1. Requirement of Deposit for Temporary Meters 3/4" $156.85 1"$184.78 1-1/2"$379.62 2"$2,046.00 4"$1,986.00 6"$2,465.00 - Construction Trailer Temporary Meter 2" $2,046.00 - Tank Truck Temporary Meter (Ordinance No. 372)2" $850.00 31 31.03 A.4.Temporary Meter Install & Removal 3/4" - 4" (on hydrant)$150.00 4" - 6"$806.00 8" - 10"Actual Cost 31 31.03 A.5. Temporary Meter Move Fee (includes backflow certification)3/4" - 4" (on hydrant) $150.00 4" - 6" $806.00 8" - 10"Actual Cost 33 33.07 A. Customer Request for Meter Test (Deposit)5/8", 3/4" & 1" $60.00 1-1/2" & 2 " $120.00 3" & Larger $300.00 34 34.01 D.2. Returned Check Charges $25.00 Installation and Water Meter Charges (continued) Section #Code #Fee Description Meter Size Charges 34 34.02 C Meter Lock Charge $50.00 53 53.03 A.1.Sewer Capacity Fee within an ID $3,383.46 53 53.03 A.2.Sewer Capacity Fee per EDU outside an ID $5,788.90 53 53.03 B.1.Sewer Connection Fee - Russell Square $7,500.00 53 53.03 B.2.Monthly Sewer Service Charge - Russell Square $200.00 53 53.10 & 11 Set-up Fees for Accounts $15.00 53 53.10 Residential Sewer Rates (2) Rate multiplied by winter average units $2.93 53 53.10 Residential Monthly Fixed Sewer System Charges (2)5/8", 3/4" & larger $16.38 53 53.10 A.4. Residential Sewer Without Consumption History 5/8", 3/4" & larger $37.80 53 53.10 B.2.Multi-Residential Sewer Rates (2) Rate multiplied by winter average units $2.93 53 53.10 B.2. Multi-Residential Monthly Fixed Sewer System Charges (2).75" $16.38 1"$40.94 1.5"$81.88 2"$131.00 3"$245.64 4"$409.40 6" $818.79 8" $1,310.08 10"$1,883.23 (2) Sewer billed beginning January 1, 2020. Section #Code #Fee Description Meter Size Charges 53 53.10 B.3. Monthly Multi-Residential Sewer Rates without Consumption History (2) Per dwelling unit $19.20 53 53.11 Commercial and Industrial Sewer Rates Rate multiplied by Low Strength $2.93 annual avg.Medium Strength $3.64 units High Strength $5.01 53 53.11 Commercial and Industrial Monthly Fixed Sewer System Charges (2).75" $16.38 1" $40.94 1.5" $81.88 2" $131.00 3" $245.64 4" $409.40 6" $818.79 8" $1,310.08 10"$1,883.23 60 60.03 Issuance of Availability Letters for Water and/or Sewer Service $75.00 72 72.04 A.1. Locking or Removing Damaged or Tampered Meters - To Pull and Reset Meter 3/4" - 2" $200.00 - Broken Curbstop or Tabs 3/4" - 1" Actual Cost - If Customer uses Jumper 3/4" - 1" Actual Cost - Broken Lock/Locking Device 3/4" - 1" $68.00 - Broken Curbstop or Tabs 1.5" - 2" Actual Cost - To Pull and Reset Meter 3" Actual Cost - To Pull and Reset Meter 4" Actual Cost - To Pull and Reset Meter 6" Actual Cost - To Pull and Reset Meter 8" Actual Cost - To Pull and Reset Meter 10" Actual Cost 72 72.05 D. Type I Fine - First Violation $100.00 - Second Violations $200.00 - Third or each additional violation of that same ordinance or requirement within a twelve-month period $500.00 (2) Sewer billed beginning January 1, 2020. Section #Code #Fee Description Meter Size Charges 72 72.05 D. Type II Fine $5,000.00 Type III Fine $500.00 Type IV Fine $500.00 State Water Code #71630 & Annual Board Resolution #4142 Water Availability/Standby Annual Special Assessment Charge $10.00 $30.00 $3.00 $3.00 State Water Code #71630 & Annual Board Resolution #4142 Sewer Availability/Standby Annual Special Assessment Charge $10.00 $30.00 Annual Board Resolution General Obligation Bond Annual Tax Assessment $0.005 Policies 5B Copies of Identifiable Public Records $0.20/page 54 Late Payment Charge 5% of Delinquent Balance 54 Lien Processing Fee 50.00 Per acre for outside I.D. & greater than one mile from District facilities. Less than one acre I.D. 18 Per acre I.D. 18 8 1/2" x 11" Per $1000 of assessed value for I.D. 27 Less than one-acre Outside I.D. and greater than one mile from District facilities. Fine up to amount specified per each day the violation is identified or continues. Fine up to amount specified per each day the violation is identified or continues. Less than one-acre all I.D.s & Outside an I.D. Per acre in I.D. 22 The cost for all other copy sizes is the direct cost of duplication. Will not exceed per each day the violation is identified or continues. Section #Code #Fee Description Meter Size Charges 54 Delinquent Tax Roll Fee 40.00 54 Delinquency Tag $25.00 Section #Code #Fee Description Meter Size 9 9.04 A.1.District Annexation Processing Fee $857.00 9.04 B. Annexation Fees for Water Annexations into Otay Water District Boundaries Districtwide Annexation Fee 3/4"$2,106.75 1"$5,266.87 1-1/2"$10,533.75 2"$16,854.00 3"$33,708.00 4 $52,668.75 6"$105,337.50 8"$168,540.00 10"$242,276.25 9.04 C.4. Annexation Fees for Annexations to Sewer Improvement Districts per EDU $1,152.48 10 10.01 Waiver Request $50.00 23 23.04 Backflow Certification - Second Notification $10.00 - Third Notification $25.00 - Third Notification (hand delivered)$45.00 - Reconnection $50.00 - Reconnection (if test performed with technician present)$150.00 - Initial Filing Fee (New applicants for addition to the list of approved backflow prevention device testers)$25.00 - Renewal Filing Fee (to remain on list of approved backflow prevention device testers)Annually $10.00 25 25.03 A. Set-up Fees for Accounts $15.00 25 25.03 B. Monthly MWD & CWA Fixed System Charges (1)3/4"$15.56 1"$28.89 1-1/2"$65.31 2"$111.10 3"$236.29 Otay Water District Appendix A Charges (1)All Water used in December and billed in January 2020. Exhibit 6 Section #Code #Fee Description Meter Size Charges 25 25.03 B. Monthly MWD & CWA Fixed System Charges (1) (continued)4" $378.38 6" $774.56 8" $1,250.83 10" $1,800.41 25 25.03 C.1. Domestic Residential Monthly Fixed System Charges (1)3/4" $18.87 1" $26.67 1-1/2" $46.13 2" $69.49 25 25.03 C.2. Multi-Residential Monthly Fixed System Charges (1)3/4" $41.49 1" $58.59 1-1/2" $101.38 2" $152.67 3" $289.53 4" $443.54 6" $871.38 8" $1,384.73 10" $1,983.62 25 25.03 C.3. Business and Publicly-Owned Monthly Fixed System Charges (1)3/4" $39.08 1" $55.19 1-1/2" $95.50 2" $143.82 3" $272.73 4" $417.79 6" $820.82 8" $1,304.36 10" $1,868.46 25 25.03 C.4. 3/4" $33.00 1" $46.61 1-1/2" $80.65 2" $121.44 3" $230.32 4" $352.85 6" $693.20 8" $1,101.58 10" $1,577.99 (1) All Water used in December and billed in January 2020. Irrigation and Commercial Agricultural Monthly Fixed System Charges (1) Section #Code #Fee Description Meter Size Charges 25 25.03 C.5. - Irrigation 3/4" $33.95 1" $47.95 1-1/2" $82.97 2" $124.94 3" $236.94 4" $362.99 6" $724.02 8" $1,133.22 10" $1,623.32 25 25.03 C.6. - Commercial 3/4" $40.21 1" $56.78 1-1/2" $98.27 2" $148.00 3" $280.65 4" $429.92 6" $844.62 8" $1,342.20 10" $1,922.69 25 25.03 D.1.(b) Domestic Residential Water Rates (1)Unit Charge 1-10 $3.31 11-22 $5.91 23 or more $7.63 25 25.03 D.2.(b) Multi-Residential Water Rates - Per Dwelling Unit (1)0-4 $3.09 5-9 $5.61 10 or more $6.90 25 25.03 D.3.(b) Business and Publicly-Owned Water Rates (1)All Units $3.92 25 25.03 D.4.(c) Irrigation and Commercial Agricultural Using Potable Water Rates (1)All Units $5.72 25 25.03 D.5.(c)Recycled Irrigation Water Rates (1)All Units $4.65 25 25.03 D.6.(c)Recycled Commercial Water Rates (1)All Units $3.29 (1) All Water used in December and billed in January 2020. Recyled Monthly Fixed System Charges (1) Recyled Monthly Fixed System Charges (1) Section #Code #Fee Description Meter Size Charges 25 25.03 D.7.(b) Potable Temporary and Construction Water Service Rates (1)All Units $11.44 25 25.03 D.8.(b) Recycled Temporary and Construction Water Service Rates (1)All Units $9.30 25 25.03 D.10.(b) Tank Trucks Water Rates (1)All Units $11.44 25 25.03 D.11.(c) Application Fee for Water Service Outside District Boundaries $500.00 25 25.03 D.11.(d) Water Rate for Service Outside District Boundaries (1)All Units $11.44 25 25.03 D.12.(b) Application Fee for Water Service Outside an Improvement District $275.00 25 25.03 D.12.(c) Water Rate for Service Outside Improvement District (1)All Units $11.44 25 25.03 D.13.(c) Fire Service Monthly Charge 3" or less $22.55 more than 4"$30.38 25 25.03 D.14.(b)Government Fee Per Unit $0.42 25 25.03 D.15.(b)Interim Service Water Rate(1)All Units $11.44 25 25.03 E.Energy Charges for Pumping Water (1) Per 100 ft of lift over 450 ft per unit $0.06 25 25.04 A.Deposits for Non-Property Owners 3/4"$100.00 1" $200.00 1-1/2" $250.00 2" $400.00 3"$1,000.00 4" $1,350.00 6" $3,300.00 8"$7,000.00 10" $10,000.00 (1) All Water used in December and billed in January 2020. Section #Code #Fee Description Meter Size Charges 28 28.01 B.1. Calculated Water Capacity Fee (combined capacity and new water supply fee) Districtwide Capacity Fee - All IDs excluding Triad 3/4" $11,120.60 1" $27,801.50 1-1/2" $55,603.00 2" $88,964.80 3" $177,929.60 4 $278,015.00 6" $556,030.01 8" $889,648.02 10" $1,278,869.02 - TRIAD 3/4" $8,340.45 1" $20,851.13 1 -1/2" $41,702.25 2" $66,723.60 3" $133,447.20 4 $208,511.25 6" $417,022.51 8" $667,236.01 10" $959,151.77 28 28.02 Installation and Water Meter Charges Meter Size Meter Cost Installation Total Meter Box/Vault (if Needed) - Potable (Non-Irrigation)3/4" x 7.5"$236.54 $112.25 $348.79 $95.30 3/4" x 9"$251.85 $112.25 $364.10 $95.30 1"$305.24 $112.25 $417.49 $95.30 1.5"$496.13 $112.25 $608.38 $216.03 2"$710.90 $112.25 $823.15 $216.03 3"$2,215.45 $675.83 $2,891.28 $3,853.67 4"$3,847.89 $675.83 $4,523.72 $3,853.67 6"$6,646.35 $1,067.54 $7,713.89 $3,853.67 8"$8,304.12 $1,636.97 $9,941.09 $5,528.37 10"$11,942.87 $1,636.97 $13,579.84 $5,528.37 Section #Code #Fee Description Meter Size Charges 28 28.02 - Potable/Recycled Irrigation 3/4" x 7.5" $236.54 $112.25 $348.79 $242.86 3/4" x 9"$251.85 $112.25 $364.10 $242.86 1"$305.24 $112.25 $417.49 $242.86 1.5"$496.13 $112.25 $608.38 $242.86 2"$710.90 $112.25 $823.15 $242.86 3"$1,533.32 $675.83 $2,209.15 $3,853.67 4"$2,985.13 $675.83 $3,660.96 $3,853.67 6"$5,374.21 $1,067.54 $6,441.75 $3,853.67 8"$7,159.41 $1,636.97 $8,796.38 $5,528.37 10"$10,159.74 $1,636.97 $11,796.71 $5,528.37 - Combined Fire and Domestic 4"$9,154.47 $675.83 $9,830.30 $3,853.67 6"$12,183.80 $1,067.54 $13,251.34 $3,853.67 8"$17,714.36 $1,636.97 $19,351.33 $5,528.37 10"$24,174.24 $1,636.97 $25,811.21 $5,528.37 31 31.03 A.1. Requirement of Deposit for Temporary Meters 3/4" $156.85 1"$184.78 1-1/2"$379.62 2"$2,046.00 4"$1,986.00 6"$2,465.00 - Construction Trailer Temporary Meter 2" $2,046.00 - Tank Truck Temporary Meter (Ordinance No. 372)2" $850.00 31 31.03 A.4.Temporary Meter Install & Removal 3/4" - 4" (on hydrant)$150.00 4" - 6"$806.00 8" - 10"Actual Cost 31 31.03 A.5. Temporary Meter Move Fee (includes backflow certification)3/4" - 4" (on hydrant) $150.00 4" - 6" $806.00 8" - 10"Actual Cost 33 33.07 A. Customer Request for Meter Test (Deposit)5/8", 3/4" & 1" $60.00 1-1/2" & 2 " $120.00 3" & Larger $300.00 34 34.01 D.2. Returned Check Charges $25.00 Installation and Water Meter Charges (continued) Section #Code #Fee Description Meter Size Charges 34 34.02 C Meter Lock Charge $50.00 53 53.03 A.1.Sewer Capacity Fee within an ID $6,022.31 53 53.03 A.2.Sewer Capacity Fee per EDU outside an ID $8,330.31 53 53.03 B.1.Sewer Connection Fee - Russell Square $7,500.00 53 53.03 B.2.Monthly Sewer Service Charge - Russell Square $200.00 53 53.10 & 11 Set-up Fees for Accounts $15.00 53 53.10 Residential Sewer Rates (2) Rate multiplied by winter average units $2.93 53 53.10 Residential Monthly Fixed Sewer System Charges (2)5/8", 3/4" & larger $16.38 53 53.10 A.4. Residential Sewer Without Consumption History 5/8", 3/4" & larger $37.80 53 53.10 B.2.Multi-Residential Sewer Rates (2) Rate multiplied by winter average units $2.93 53 53.10 B.2. Multi-Residential Monthly Fixed Sewer System Charges (2).75" $16.38 1"$40.94 1.5"$81.88 2"$131.00 3"$245.64 4"$409.40 6" $818.79 8" $1,310.08 10"$1,883.23 (2) Sewer billed beginning January 1, 2020. Section #Code #Fee Description Meter Size Charges 53 53.10 B.3. Monthly Multi-Residential Sewer Rates without Consumption History (2) Per dwelling unit $19.20 53 53.11 Commercial and Industrial Sewer Rates Rate multiplied by Low Strength $2.93 annual avg.Medium Strength $3.64 units High Strength $5.01 53 53.11 Commercial and Industrial Monthly Fixed Sewer System Charges (2).75" $16.38 1" $40.94 1.5" $81.88 2" $131.00 3" $245.64 4" $409.40 6" $818.79 8" $1,310.08 10"$1,883.23 60 60.03 Issuance of Availability Letters for Water and/or Sewer Service $75.00 72 72.04 A.1. Locking or Removing Damaged or Tampered Meters - To Pull and Reset Meter 3/4" - 2" $200.00 - Broken Curbstop or Tabs 3/4" - 1" Actual Cost - If Customer uses Jumper 3/4" - 1" Actual Cost - Broken Lock/Locking Device 3/4" - 1" $68.00 - Broken Curbstop or Tabs 1.5" - 2" Actual Cost - To Pull and Reset Meter 3" Actual Cost - To Pull and Reset Meter 4" Actual Cost - To Pull and Reset Meter 6" Actual Cost - To Pull and Reset Meter 8" Actual Cost - To Pull and Reset Meter 10" Actual Cost 72 72.05 D. Type I Fine - First Violation $100.00 - Second Violations $200.00 - Third or each additional violation of that same ordinance or requirement within a twelve-month period $500.00 (2) Sewer billed beginning January 1, 2020. Section #Code #Fee Description Meter Size Charges 72 72.05 D. Type II Fine $5,000.00 Type III Fine $500.00 Type IV Fine $500.00 State Water Code #71630 & Annual Board Resolution #4142 Water Availability/Standby Annual Special Assessment Charge $10.00 $30.00 $3.00 $3.00 State Water Code #71630 & Annual Board Resolution #4142 Sewer Availability/Standby Annual Special Assessment Charge $10.00 $30.00 Annual Board Resolution General Obligation Bond Annual Tax Assessment $0.005 Policies 5B Copies of Identifiable Public Records $0.20/page 54 Late Payment Charge 5% of Delinquent Balance 54 Lien Processing Fee 50.00 Per acre for outside I.D. & greater than one mile from District facilities. Less than one acre I.D. 18 Per acre I.D. 18 8 1/2" x 11" Per $1000 of assessed value for I.D. 27 Less than one-acre Outside I.D. and greater than one mile from District facilities. Fine up to amount specified per each day the violation is identified or continues. Fine up to amount specified per each day the violation is identified or continues. Less than one-acre all I.D.s & Outside an I.D. Per acre in I.D. 22 The cost for all other copy sizes is the direct cost of duplication. Will not exceed per each day the violation is identified or continues. Section #Code #Fee Description Meter Size Charges 54 Delinquent Tax Roll Fee 40.00 54 Delinquency Tag $25.00 Page 1 of 1 RESOLUTION NO.4389 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE OTAY WATER DISTRICT AMENDING RESERVE POLICY NO. 25 OF THE DISTRICT’S CODE OF ORDINANCES WHEREAS, the Otay Water District Board of Directors have been presented with an amended Reserve Policy No. 25 of the District’s Code of Ordinances for the financial management of the Otay Water District; and WHEREAS, the amended Reserve Policy has been reviewed and considered by the Board, and it is in the interest of the District to adopt the amended Reserve Policy; and WHEREAS, the strike-through copy of the proposed policy is attached as Exhibit 1 to this resolution; and NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED by the Board of Directors of the Otay Water District that the amended Policy No. 25, incorporated herein as Exhibit 2, is hereby adopted. PASSED, APPROVED AND ADOPTED by the Board of Directors of Otay Water District at a board meeting held this 4th day of November, 2020, by the following vote: Ayes: Noes: Abstain: Absent: ________________________ President ATTEST: ____________________________ District Secretary Attachment C Page 1 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 1.0 The District The Otay Water District is a California municipal water district, authorized in 1956 by the State Legislature under the provisions of the Municipal Water District Act of 1911. The District is a "revenue neutral" public agency; meaning each end user pays their fair share of the District's costs of water acquisition, construction of infrastructure, and the operation and maintenance of the public water facilities. The District provides water service within its boundaries, and provides sewer and recycled water service within certain portions of the District. As such, the District operates three distinct business segments: •Potable water •Recycled water •Sewer Each of these business segments has an identifiable customer base. In addition, the developer community, large and small, makes up a significant class of customer for each business segment. As a result, the District has four distinct customer service types: •Developers •Potable water users •Recycled water users •Sewer users The District has established practices and developed computer systems that have enabled the District to maintain a clear separation between the service costs relating to each of its four customer service types. Regardless of customer class, financial principles regarding cost allocation and fund accounting are fundamental to the District’s Reserve Policy. These principles are derived from the statements of the Governmental Accounting Standards Board (GASB), and from oversight and advisory bodies such as the California State Auditor, the Little Hoover Commission, and the Government Finance Officers Association (GFOA). These have significant impacts on how the finances of the District are organized and how financial processes work within the organization. Exhibit 1 Page 2 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 1.1 The District’s Use of Financial Resources All of the District’s expenditures fall into two broad categories: operating costs and capital expenditures. The operating costs include costs relating to the purchase and delivery of potable and recycled water, and the transportation and treatment of sewage. The capital expenditures support the construction of infrastructure necessary to deliver services. The District uses various funds to support the operating and capital efforts. Operations and maintenance is financed only by rates and charges, also called pay-as-you-go, while capital infrastructure is financed using two financing methods: pay-as-you-go and debt issuance (requiring annual debt service). The Capital Improvement Program (CIP) and the two funding methods support the construction, betterment, and replacement of infrastructure in all three business areas: potable, recycled, and sewer. The District establishes different funds to track revenues allocated to different activities. Once established, each fund receives financial resources up to the levels defined in this policy. Every year, as a part of the annual budget process, the District’s rate model is updated for each fund with the current fund balances and the estimated revenues and expenditures for the next six years. The expenditure requirements and financial resources are then evaluated to ensure that the existing fund balances and additional revenues are sufficient within the current budget cycle and for the next five years to maintain target fund levels. If a deficit is identified, then options for transfers, shifting CIP projects, debt, cost saving measures, and/or rate increases are evaluated. 1.2 The District’s Capital Improvement Program (CIP) The planning, design, and construction costs of all capital facilities within the three business segments are allocated to four cost types and corresponding fund categories: New Water Supply, Expansion, Replacement, and/or Betterment. The allocation to these four cost types is defined in the District’s Capital Improvement Program (CIP) and is determined by an engineering analysis that identifies which type of customer will benefit from each facility, planned or existing. The costs of the capital Page 3 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 improvements are borne by either existing users or by the developing areas, or by a combination of the two, as applicable. This Reserve Policy protects both the existing users and the developing areas from incurring unwarranted costs. Developing areas are not required to finance facilities that are replacement or betterment and established areas are not required to replace facilities before they are worn out because of new development. However, to ensure a fair allocation of costs, each facility has the potential to be classified into any or all of the four cost types. In addition to these cost types there are occasional CIPs that may be billable to a third party, if for example a third party requires a District facility be relocated. Paragraphs a through d below, describe how the costs of capital facilities are financed through various fees. a.New Water Supply The portion of a new supply project that benefits new users is financed from the reserves in the New Water Supply Fund category. These reserves are primarily derived from proceeds of the new water supply fee. The New Water Supply Fund is restricted, meaning the amounts credited to this fund are accounted for separately and are used solely for the planning, design, and construction of the new water supply expansion facilities. Debt financing may also be a temporary financial resource to finance new water supply projects. The District has a Debt Policy (Policy No. 45) that guides the debt issuance process. Any debt proceeds used for this purpose would be restricted in nature and tracked separately. General use reserves may also be placed in the Designated New Water Supply Fund and used for water supply projects. Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. b.Expansion The portion of a CIP project that benefits new users is financed from the reserves in the Expansion Fund category. These reserves are primarily derived from proceeds of the “incremental” portion of the capacity fees collected within developing areas. Capacity fees are accounted for separately and used for the planning, design, and construction of expansion facilities. Additionally, expansion may be financed by the “buy-in” portion of the capacity fee which is restricted for CIP purposes, but not specifically for Page 4 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420expansion. Debt financing may also be a temporary financial resource for expansion projects. General use reserves may Page 5 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 also be placed in the Designated Expansion Fund and used for expansion projects. c.Replacement The portion of a CIP project that benefits existing users by replacing an existing facility is financed from the reserves in the Replacement Fund category. Replacement of facilities may be financed with proceeds of the “buy-in” portion of the capacity fees, general use reserves held in the Designated Replacement Fund, and debt proceeds. The various funding sources available for replacement projects is anticipated to provide the necessary flexibility to begin projects while any necessary debt financing is being obtained. d.Betterment Facilities that improve reliability, meet new regulations, or create increased levels of service are considered betterment facilities that benefit existing users. The reserves in the Betterment Fund category are used to finance these projects or portions of projects. Proceeds of the “buy-in” portion of the capacity fees may also be used to finance betterment projects. General use reserves may be placed in the Designated Betterment Fund and used for betterment projects. 1.21 Relocations Occasionally, relocation of a District facility is required by a third party. If the District has a superior easement the relocation cost will be paid by the third party, but only to the extent that the District does not benefit from the relocation. When relocation is required, a CIP project may be created which is wholly or partially financed by a third party. On occasion, the District will require that its own facilities be relocated. Depending on the nature of the facilities, the financial resources for these projects could be from new water supply, expansion, replacement, betterment or third party financing. Each project is individually negotiated with the third party based on the facts and circumstances of the relocation. Occasionally, the District will improve the facilities that are being relocated. When determining how to allocate costs to various funds the following guideline is suggested: if a project has more than five years of useful life remaining, an incremental cost view should be considered; if the project has less than five years of useful life remaining, a pro-rata cost approach should be considered. Also, Page 6 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 the likelihood the District will benefit from an asset’s life extension should be evaluated prior to allocating costs. 1.22 Oversizing If deemed reasonable by the District, in connection with the construction of backbone facilities, a developer may be required to oversize new facilities for future development. The developer is reimbursed for incremental oversizing costs as per Policy No. 26. These reimbursements are not available for the distribution system within a development which is an obligation of the developer. 1.23 Exclusion of Developed Areas from Expansion Costs Developed areas are assumed to have sufficient supply and capacity to meet their current requirements as provided by the developers. In addition, they are considered to have borne capital financial costs that are at least proportionate to the benefits they have received from capital facilities. Accordingly, no regional capital financing costs are allocated to these areas so that they will not incur any costs for newly developing areas, except for capital projects that produce district-wide benefit or cost savings. 1.24 Improvement Districts (IDs) Improvement Districts (IDs) are established to facilitate the financing of particular improvements by the specific beneficiaries. The District has a number of improvement districts that were established for General Obligation (GO) debt repayment. Most GO debt has been paid off and it is unlikely that the District will issue additional GO debt. Improvement districts continue to be used for other purposes: 1) to distinguish sewer customers from water customers on the county tax roll; or 2) to place parcels on the county tax roll for the collection of availability fees. Over the years, the District moved to a district-wide perspective of financing improvements. This philosophy is evident by the district-wide capacity and annexation fees. The District also uses district-wide water rates. As time goes on, it is expected that IDs will continue to outgrow their purpose and their use will diminish. Page 7 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 1.3 The Purpose of the Policy Public entities accumulate and maintain reserves to ensure both financial stability and continuous availability of services. Financial stability and the resulting improved credit quality allow the public entity to weather times of uncertainty and the impact of negative events, both major and minor. Reserves allow for the ongoing maintenance of property and timely payment of expenses even when such expenses exceed money available from a single fiscal period. In the final analysis, the type and level of reserves are driven by the type and magnitude of uncertainty faced by the public entity. A “reserve” has a number of meanings, as follows: •Working capital is required to insure timely payment of obligations. •A buffer against volatility in revenues. •Liquidity is required to obtain other goods and services (e.g., bank services). •Designated money to protect creditors. •Money set aside to replace assets at the end of their useful lives. •Money set aside to repair or replace assets damaged or destroyed at unanticipated times. It is important to note that reserves, fund balance, and net assets are not the same. Fund balance and net assets are accounting terms and may not always be in the form of cash or liquid investments. Fund balances and net assets may not always be reserves unless a designation of all or a portion of fund balance is made. In addition, the term fund balance was replaced by net assets as codified by the Governmental Accounting Standards Board (GASB). In short, reserves are the liquid assets of the District, accumulated and maintained for application to finance contingent future activities, whether known or unanticipated, operating or capital in nature. The District’s Reserve Policy governs the Page 8 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 management and use of these financial resources. Few policies have a more significant impact on the financial health and stability of the District. This policy explains several key financial concepts used by the District and provides some background information to the overall strategies and practices utilized. The District has a fiduciary obligation to its customers, to manage and direct the use of public funds for the purpose of providing water and sewer services in an efficient and financially sound manner. 1.4 Policy Guidelines In 2000, the Little Hoover Commission reviewed the levels of reserve funds for special districts in California and prepared a report reflecting that special districts were accumulating unreasonable levels of funds. As a proactive response, the California Special Districts Association (CSDA) prepared Reserve Guidelines for its members. The Reserve Guidelines were significant in noting that reserve levels need to be in context of the organization’s overall business model and capital improvement plan. There are a number of potential events which the District should consider in the development of reserves: •Economic Uncertainty - performance of the regional economy and the impact of that performance on demand for water. •Weather - the amount of rainfall and the impact of weather on the availability and the cost of water as well as the demand for water. •Government Mandates - the impact of federal and state regulation, particularly environmental regulation. •Tax Changes - limitations on the District’s taxing and spending powers through the passage of a voter referendum, the impound of District property taxes or the removal of the District’s power to levy property taxes, further increases to Educational Revenue Augmentation Fund (ERAF) contributions or changes in calculation methodology. •Operating Costs - increases in operating and maintenance costs because of inflation, labor agreement or other modification. Page 9 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 •Force Majeure - unanticipated expenditures resulting from natural disasters or intentional acts. •Emergency Maintenance - unanticipated expenditures resulting from unexpected failure of assets (e.g., rupture in the primary transmission system). •Unexpected Variation in Cash Flow - the incidence of additional costs or decreased revenues that require short- term borrowing in the absence of sufficient financial resources. The California State Auditor has, in its oversight role, offered a number of quality recommendations for the development of reserve policies as outlined in its report entitled, “California’s Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable,” dated June 2004, Report No. 2003-137. All of these recommendations have been incorporated into this policy in an effort to address key issues surrounding the management and use of District reserves. The detailed objectives as identified by the State Auditor are as follows: •Distinguish between restricted and unrestricted reserves. •Establish distinct purposes for all reserves. •Set target levels, including minimums and maximums, for the accumulation of reserves. •Identify the events or conditions that prompt the use of reserves. •Conform to plans to acquire or build capital assets. •Receive Board approval and that it is in writing. •Require periodic review of reserve balances and rationale for maintaining them. Yet, the State Auditor’s report acknowledges that the California Constitution (Article XIII B, Section 5) is vague in its provisions governing the accumulation and use of reserves.1 1 California State Auditor, Bureau of State Audits, “California’s Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable,” dated June 2004, 2003-137; p. 8. Page 10 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 Specifically, the Constitution states that “each entity of the government can establish contingency, emergency, unemployment, reserve, sinking fund…or similar funds as it shall deem reasonable and proper.”2 Similarly, the State’s Water Code does not impose any requirements as to specific or recommended reserve fund levels. As a result, the public finance community as a whole has yet to settle on any real objective standards for the level of reserve funds appropriate for governmental enterprises. This lack of consensus as to specific standards is indicative of the wide variance of the financial and operations context for different districts and different contingencies justifying reserves. The Government Finance Officers Association (GFOA) in its “Recommended Practice on Appropriate Level of Unreserved Fund Balance in the General Fund” (2002) states that in establishing a policy governing the level of unreserved fund balance in the general fund, a government should consider a variety of factors. These include: •The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of the unreserved fund balances may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile). •The availability of resources in other funds as well as the potential drain upon general fund resources from other funds (i.e., the availability of resources in other funds may reduce the amount of the unreserved fund balance needed in the general fund, just as deficits in other funds may require that a higher level of unreserved fund balance be maintained in the general fund). •Liquidity (i.e., a disparity between when financial resources actually become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained). •Designations (i.e., governments may wish to maintain higher levels of the unreserved fund balance to compensate for any portion of unreserved fund balance already designated for a specific purpose). 2 California Constitution, Article XIII B, Section 5. Page 11 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 In the preparation of this policy, each of the CSDA guidelines and the GFOA recommendations has been considered. In addition, all seven objectives provided by the State Auditor are specifically addressed for each reserve. The District wholly supports the State Auditor’s efforts to bring a high-level of quality to reserve governance and establishing a standard of performance. The District recognizes that the customer pays for services provided. Quality management requires that periodic valuations be performed so that fees and charges can be set at appropriate levels to recover the cost of service. The District’s Reserve Policy has been drafted with consideration of the GFOA, CSDA, and State Auditor’s general guidelines as provided above. In addition, the District has adopted the following principles in the management of its financial resources: •Reserves are held and used only for the purpose for which they are collected. This is done to maintain equity among customers. •Each of the service types is tracked separately so that expenditures and revenues can be monitored and evaluated for each customer type. This provides the District with the necessary information to appropriately charge for each of the services. •Separation of operations and maintenance from capital expenditures occurs within each of the service types. This is done because the financing of these expenditures is often on different timelines or use different reserves. •The District will hold its reserves at responsible and prudent levels. This policy sets minimum, maximum, and target levels for each of the various funds. This has been done so that the District can maintain reserves to meet the purpose for which the funds were established. The levels are set by reference to line items in the District’s financial statements and approved budgets. This allows reserve levels to adjust to the District’s changing financial circumstances. •Debt financing of facilities provides intergenerational equity and maintains rates at reasonable levels. This equity is accomplished with long-term financing which spreads the cost of facilities over the life of the facilities. The burden to pay for facilities is then paid by those who use Page 12 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 them. The District could amass significant reserves by pre- collecting financial resources in a Replacement Reserve Fund allowing the District to cash finance all replacements. However, this would require significant rate increases burdening the current customers and creating reserve levels difficult to defend to the ratepayers or other oversight entities. These concepts are fundamental to the way the District manages its funds and have a direct impact on the way rates and charges are set. The District performs annual budget evaluations and updates its rate model on an annual basis to monitor and adjust the various funds and revenue sources. The separation, tracking, and projecting of the various funds and expenditures create the essential information necessary for the equitable rate structure maintained by the District. The annual review preserves the balance between services provided and the fees charged. This review also insures that reserves will be available to continue to serve the District’s customers. Financial Sources 2.0 Developers a.Meter Installation Charges (General Use) Meter fees are charges collected for new water service connections. Fees vary depending upon meter size and type of service. The costs associated with meter installations are included in the Operating Expenses section of the budget. These charges are financed by developers. b.Developer Deposits (General Use) These deposits are for the engineering and operations services provided to developers. They are tracked separately for each developer and any excess amount is returned to the developer. c.Water Annexation Fees (General Use) Annexation fees3 are collected as a condition of annexing into the District’s potable or recycled water facilities. Since the existing facilities have been built and maintained 3 Code of Ordinances, Section 9. Page 12 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 by developers or customers within the District, the annexation fee is calculated based on the present value of all property taxes (1% property tax and availability fees) paid by existing and prior customers. The annexation fee reimburses existing customers for past contributions so that all customers have contributed more equally to water facilities. Proceeds of annexation fees are unrestricted and may be used for any general fund purpose. d.Sewer Annexation Fees (General Use) A sewer annexation fee is collected when property is annexed into an improvement district. Since the existing facilities have been built and maintained by developers or customers within a sewer IDs, the annexation fee is calculated based on the present value of all availability fees paid by existing and prior customers. The annexation fee reimburses existing customers for past contributions so that all customers have contributed more equally to sewer facilities. Proceeds of the annexation fees are unrestricted and may be used for any general fund purpose. e.New Water Supply Fee (Restricted) New water supply fees4 are based on the cost of the expansion portion of new water supply projects divided by the number of future equivalent dwelling units (EDU). The new water supply fee covers the cost of planning, design, construction, and financing associated with facilities for the District’s new supply needs. These fees are paid by developers. The proceeds of this fee may be used only for new potable or recycled water supply projects. Although the fees collected are not restricted separately, one portion for potable and the other for recycled, they are tracked separately. f.e. Water Capacity Fees (Restricted) Water capacity fees4 are based on the value of existing and future facilities divided by the number of existing and future equivalent dwelling units. This method of calculating capacity fees is called the combined method, where the “buy- in” portion of the capacity fee covers costs to repay existing customers for the facilities that they have built, and where the “incremental” portion of the capacity fee covers the cost of future expansion facilities. The “buy-in” 4 Code of Ordinances, Section 28 Page 13 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 portion of the capacity fee is restricted to pay for planning, design, construction, and financing associated with expansion, replacement or betterment facilities. The “buy- in” portion may be shifted back and forth between expansion, betterment or replacement as the financing needs change. The “incremental” portion of the capacity fee is limited to planning, design, construction, and financing exclusively for expansion facilities (excluding new water supply expansion). g.f. Sewer Capacity Fees (Restricted) Sewer capacity fees are based on the value of existing and future facilities divided by the number of existing and future equivalent dwelling units. This method of calculating capacity fees is called the combined method, where the “buy- in” portion of the capacity fee covers cost to repay existing customers for the facilities that they have built, and where the “incremental” portion of the capacity fee covers the cost of future expansion facilities. The “buy-in” portion of the capacity fee is restricted to pay for planning, design, construction, and financing associated with expansion, replacement or betterment facilities. The “buy-in” portion may be shifted back and forth between expansion, betterment or replacement as the financing needs change. The “incremental” portion of the capacity fee is limited to planning, design, construction, and financing exclusively for expansion facilities. For parcels within a sewer ID the calculation excludes the tax debt already paid by these customers therefore, producing a lower fee than for parcels outside of a sewer ID. The capacity fees are restricted to pay for planning, design, construction, and financing associated with the expansion, replacement, or betterment of facilities. Facility needs are based on projected land use planning. Changes in anticipated future land use occur and can alter projected facility requirements. Thus, both the anticipated facilities needs and their projected costs change over time as regulatory agencies make changes to land use. The District periodically reviews the capacity fee calculation to accommodate such variations. These fees are paid by developers. Page 14 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 Meter Installation Charges Developer Deposits Annexation Fees Capacity Fees New Water Supply Fees Restricted Funds Unrestricted and Undesignated (General Use) Funds DEVELOPERS The District’s construction of infrastructure occurs prior to the addition of EDUs. This sequence serves two purposes: one it ensures that the District can serve the pending construction as it is completed; and two, it is more efficient to oversize many facilities at the outset rather than build for the current need and then reconstruct when the future need is realized. As a result of this strategy, the District has financed construction with bond financing as the existing expansion reserves are depleted. The water capacity fee is calculated based on the combined recycled and potable water systems’ needs. This methodology is used because the two water systems work hand-in-hand. All capacity fees can be used for either potable or recycled but must be tracked to distinguish between the “buy-in” and “incremental” portions as described above. So, while capacity fees are not restricted separately by potable and recycled, they are tracked separately. Diagram 2.0: Flow of Funds - Developer Sources 2.1 Customers/Users a.Uniform Rates and Charges (General Use) Charges to users for water, sewer, and recycled water are uniform throughout the District for similar customer types. Page 15 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 b.Monthly System Fees (General Use) This is a fixed revenue source that is charged monthly.The amount of the charge is based on the meter size. c.Energy Charges (General Use) The energy pumping fee is a charge per Unit of water for each 100 feet of lift, or fraction thereof, above the base elevation of 450 feet. This charge is placed on the monthly water bills of all water customers. d.Penalties (General Use) Penalties are added to the monthly water and sewer bills for late charges, locks, etc. e.Pass-through Fixed Charges (General Use) A fixed monthly charge to the District’s customers intended to collect sufficient funds to pass-through the increased fixed costs from the County Water Authority (CWA) and the Metropolitan Water District (MWD). f.Special Rates and Charges (General Use) In addition to the uniform water and sewer charges, the District has a special sewer rate for the Russell Square lift station. The Russell Square fee is for construction, installation, maintenance or repair of the Russell Square lift station. This fee is collected in accordance with the Russell Square sewer charge (see Code of Ordinances Section 53.03B). g.Temporary Meter Fees (General Use/Restricted) Water charges, in lieu of capacity fees, are charged on temporary meters. This is done because temporary meters use system capacity but they are not charged a capacity fee. Temporary water use is charged at two times the water rate with the added charge placed in the Restricted Expansion Fund. The primary users of these temporary meters are developers; however, general customers also use these for various purposes. Page 16 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 Uniform Rates and Charges Monthly System Fees Energy Charges 2x Water Rate Pass –Through Fixed Charges Penalties Special Rates and Charges Restricted Funds Unrestricted and Undesignated (General Use) Funds CUSTOMERS / USERS Diagram 2.1: Flow of Funds - Customer Sources 2.2 County-Collected Taxes and Fees a. General Levy Property Tax Receipts (1% Property Tax) (General Use) In 1978, Proposition 13 limited the levy of ad valorem property taxes on real property to one percent of the assessed value of such property. Subsequent legislation, AB 8, established that the receipts from the one percent levy were to be distributed to taxing agencies proportionate to each agency’s general levy receipts prior to Proposition 13. Taxes received are for general use. Spending limits for the District are governed by the 1979 passage of California Proposition 4, Limitations of Government Appropriations (GANN limit). Proposition 4 places an appropriation limit on most spending from tax proceeds. b. Availability Charges (General Use/Restricted) The District levies availability charges each year in developed and undeveloped areas. Current legislation provides that any amount up to $10 per parcel is general use and any amount over $10 per parcel is restricted to be expended in and for the improvement district (ID) within Page 17 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 General Levy Property Tax Receipts Availability Charges General Obligation Bond Assessments Unrestricted and Undesignated (General Use) Funds Restricted Funds COUNTY COLLECTED TAXES AND FEES which it is collected. Accordingly, the District may use availability charges in excess of $10 toward costs of water and sewer facilities which are either, expansion, betterment, or replacement of facilities consistent with the purpose of the ID in which they are collected. This portion of the proceeds of availability charges is geographically restricted and restricted by purpose. As costs are incurred on these projects the respective IDs are charged, reducing the reserves. To the extent that availability charges are not used for the purpose for which they are collected, they must be returned to the property owners that paid them. The District has historically used these reserves for betterment capital facilities thus, the restricted reserves are accounted for in “sub-funds” of the Betterment Fund (See 2.1 f.). c. Improvement District General Obligation (GO) Bond Assessments (Restricted) The District has historically issued general obligation (GO) debt and establishes an improvement district for the repayment of that debt. When this financing method is used, the county tax roll can be used to collect special taxes or assessments within the ID to pay the debt obligation. The proceeds of the debt are restricted for the purpose as defined in the bond documents. Diagram 2.2: Flow of Funds – County Collection Sources Page 18 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 Miscellaneous Rents and Leases Sewer Billing Fees Interest Income or Expense Allocation Restricted Funds Designated Funds Unrestricted and Undesignated (General Use) Funds MISCELLANEOUS INCOME 2.3 Miscellaneous Income a. Miscellaneous Rents and Leases (General Use) Revenues received from the rental and lease of District property are general use revenues. Not only are they periodic revenues, but there is also a one-time fee charged with the setup of each new lease. The District incurs expenses related to these rents and leases. The one-time fees are calculated to recover the costs to setup the leases. b. Sewer Billing Fees (General Use) Sewer billing fees are general use revenues. The District provides processing and billing services to the City of Chula Vista to bill and collect from their customers for sewer service. These fees are to recover the cost the District incurs to provide this service. c. Interest Income or Expense Allocation (General Use, Designated, and Restricted) Interest income (expense) will be allocated every month based upon each fund's month-ending balance. In this way, each fund receives credit for interest earned by that fund and each fund with a negative balance is charged for the use of the other fund’s reserves. Diagram 2.3: Flow of Funds – Miscellaneous Income Sources Page 19 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 2.4 Debt Issuance a.Loans (General/Restricted Use) As the District determines that additional financing is required for a particular purpose, the option of borrowing is considered. The determination to borrow is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. As an option to bond indebtedness, loans are available to satisfy short-term financing needs. These loans may or may not be contractually restricted for a particular purpose. b.General Obligation (GO) Bonds (Restricted) As the District becomes more developed it becomes less likely that general obligation debt will be used as it requires a vote of the public to be approved. Bond proceeds are restricted for the construction of those facilities identified in the GO bond issuance. Occasionally, specific portions of bond proceeds may be allocated for the repayment of the principal and interest, also called debt service, on these bonds. As the District determines that additional financing is required for a particular purpose, the option of debt issuance is considered. The determination to issue debt is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. c.Certificates of Participation (COPs) (Restricted) General revenues of the District are pledged as security for Certificates of Participation (COPs) indebtedness. If the District determines that additional financing is required for a particular purpose, the option of debt issuance is considered. The determination to issue debt is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. This form of financing has become the industry’s preferred form of financing as it does not require a vote of the general public. Page 20 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 Diagram 2.4: Flow of Funds – Debt Issuance Sources 2.5 Inter-fund Transfers Each year in the budgeting process, future fund levels are projected for the next six years. Based on these projections transfers are recommended. Reserves may be transferred between Unrestricted or Designated Funds and the General Fund (see 4.0 “Funding Levels” and 4.1 “Fund Transfers”). Reserves may not be transferred to or from any of the restricted funds unless it is between two restricted funds with a shared purpose. Fund Types and Categories 3.0 General Funds a.Purpose The General Fund is neither restricted nor designated. The District maintains one General Fund for each business segment (water, sewer, and recycled). This fund holds the working capital and emergency operating reserves. While the General Fund has a short-term focus to finance the District’s annual operations, it is supported by the six-year rate model. This Loans General Obligation Bonds Certificates of Participation Restricted Funds Unrestricted and Undesignated (General Use) Funds DEBT PROCEEDS Page 21 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 fund is primarily used to finance the operations of the District; however, it can be used for any District purpose. This fund can be used to supplement the District’s rates and charges and be a temporary source of revenue to balance the Operating Budget. This fund can also be used to avoid spikes in the rates or significant and abrupt increases. It is an industry practice to have a fund that can be used to stabilize rates. This would only occur if there was a temporary need for reserves that would smooth out a rate spike or to ramp up what would otherwise be a dramatic rate increase. The General Fund also plays a role in the debt planning of the District. This fund is viewed by the debt markets as a commitment by the District to ensure financial stability of the rates and charges of the District. The District is anticipated to need a number of debt issuances over the years and this fund will help the District not only to stabilize rate fluctuations but also to access low cost financing for future projects. b. Sources Meter installation charges, temporary meter fees, uniform rates and charges, monthly system fees, energy charges, penalties, pass-through fixed charges, general levy property tax receipts, water annexation fees, availability charges, miscellaneous rents and leases, sewer billing fees, interest income or expense allocation, loans, and a portion of the temporary water sales. The sewer general fund receives sewer charges, penalties, availability charges, sewer annexation fees, and interest income or expense allocation. c. Funding Levels I. Minimum Level – The minimum reserve level for each business segment of the General Fund is three months of operating budget expenses (evaluated separately for each segment). Page 22 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/45/1 420 II. Maximum Level – The maximum reserve level for the General Fund is nine months of operating budget expenses. In the event that this fund exceeds the seven month level, the excess will be evaluated or transferred to one or more of the designated funds. III. Target Level – The target level of reserves is three months of operating budget expenses. In the event that the fund drops below the target level, rate increases or fund transfers would be considered. 3.1 Designated Other Post Employment Benefits (OPEB) Fund a. Purpose Designated Other Post Employment Benefits (OPEB) reserves are “general use” reserves that have been set apart by Board action to finance the medical benefits of qualified retirees as outlined in the District’s benefits plan. This fund is available to hold any Board designated OPEB funds. The District also has a trust at CalPERS and is restricted for the purpose of financing the OPEB liability. Money held in the CalPERS trust restricts the funds from any use other than OPEB. The two funds are considered jointly when looking at target reserve levels. Every two years, actuarial study is performed to update the annual financing requirements. Changes in the actuarial valuation may result from changes in benefit levels, employee population, health insurance costs, or general market conditions. b. Sources The OPEB liability may be financed by general use reserves coming from user rates and charges, either from an operating budget expenditure or from interfund transfers. Transfers of unrestricted reserves may come from the various designated funds or from the General Fund. As a part of the normal budget process, annual operating revenues have been sufficient to finance the ongoing needs of this designated fund. While debt financing is also an option, the District has only used user rates and charges to finance this fund. c. Funding Levels Page 23 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 I. Minimum Level – The minimum reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. When considering the reserve level of this fund, both the District held OPEB reserves and CalPERS held OPEB reserves must be considered jointly. II. Maximum Level – The maximum reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. In the event that the two funds, as described above, exceed the OPEB liability, the District will reduce the annual funding levels as defined by the actuarial study. III. Target Level – The target reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. In the event that the two funds, as described above, fall below the OPEB liability, the District will increase the annual funding levels as defined by the actuarial study. 3.2 New Water Supply Fund Category a. Purpose The New Water Supply Fund category is to finance the expansion portion of new water supply projects and is therefore to be paid by developers. When considering the reserve level of the New Water Supply category; the New Water Supply Fund, the New Water Supply Debt Fund, and the Designated New Water Supply Fund all work in concert and must be considered jointly. b. Sources The New Water Supply Fund receives reserves only from the new water supply fee. Other funds within the new water supply category of funds receive debt proceeds and general use reserves through a designation to this category. Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. c. Funding Levels Page 24 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. I. Minimum Level – As the District matures the CIP will move to purely replacement projects. As the District moves through its lifecycle the need for new water supply reserves will decrease and may be reduced to zero. II. Maximum Level – The maximum reserve level for the new water supply category of funds is limited to five years of the unfinanced new water supply facilities as described in the District’s CIP Budget. To determine the unfinanced amount, the total new water supply financing needs must be reduced by the projected new water supply revenues, general fund designations, and bond financing. If the combined new water supply reserves exceed the target level, the District should consider transferring designated reserves to meet other purposes, reduce the new water supply fee, or change the timing of the new water supply projects. III. Target Level – In order to facilitate debt financing of the new water supply, it is important that the various new water supply funds retain an overall reserve level of six months, prior to any attempt to obtain debt financing. This reserve level allows the District the time necessary to issue additional debt without depleting new water supply reserves. If the combined new water supply reserve levels drop below six months of expenditures, this would trigger a transfer of general use reserves, a bond sale, or a change in the timing of new water supply projects. Bond proceeds would be placed in the Restricted New Water Supply Debt Fund while transfers would be placed in the Designated New Water Supply Fund. Page 25 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Diagram 3.2: New Water Supply Fund Category 3.3 Expansion Fund Category a. Purpose The Expansion Fund category is to finance the expansion portion of capital projects and therefore is to be paid for by developers. When considering the reserve levels of the expansion category, the following funds work in concert and must be considered jointly: the Expansion Fund, Expansion Debt Fund, Capital Improvement Fund, and the Designated Expansion Fund. Potable and recycled reserves are considered jointly while sewer is evaluated separately. Funding Source New Water Supply Fees Debt Proceeds Restricted Funds Unrestricted and Undesignated Funding Sources Designated New Water Supply Fund Designated Funds Expansion New Water Supply Fund Restricted Funds New Water Supply Debt Fund Restricted Funds New Water Supply Fund New Water Supply Fund Category General Fund – Rates and Charges Debt Fund Page 26 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 b.Sources The Expansion Fund is financed by water charges in lieu of capacity fees (for temporary meters) and the “incremental” portion of the capacity fee. The other funds in this category may also be financed by debt proceeds, the “buy-in” portion of the capacity fee, and the general fund through a designation of reserves. c.Funding Levels I.Minimum Level – As the District matures the CIP will move to purely replacement and betterment projects. As the District moves through this lifecycle the need for expansion reserves will decrease and may be reduced to zero. II.Maximum Level – The maximum reserve level for the expansion category of funds is limited to five years of unfinanced expansion facilities as described in the District’s CIP Budget. To determine the unfinanced amount, the total financing needs must be reduced by the projected expansion revenues, bond financing, and any restricted or general fund revenues allocated to this fund category. If the combined expansion reserves exceed target levels, the District should consider reducing capacity fees, reallocating restricted or designated funds to meet other purposes, or shifting the timing of expansion projects. III.Target Level – The target level is six months of expansion expenditures. It is important that the expansion reserves remain at a minimum of six months of expansion expenditures. This reserve level allows the District the time necessary to issue additional debt without depleting expansion reserves. If the combined expansion reserves drop below six months of expenditures this would trigger a transfer of general use reserves, a bond sale, an adjustment to the timing of expansion projects, or a reallocation of restricted reserves. Bond proceeds would be placed in the Restricted Bond Page 27 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Fund, transfers of general use reserves would be placed in the Designated Expansion Fund, and transfers of restricted reserves would be placed in the Expansion Capital Improvement Fund. Page 28 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Diagram 3.3: Expansion Fund Category (1)For Water Capacity Fees 32.4% goes into the Expansion fund and 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. Unrestricted and Undesignated Funding Sources Designated Expansion Fund Designated Funds Expansion Fund Restricted Funds Expansion Capital Improvement Fund Restricted Funds Expansion Debt Fund Restricted Funds Restricted Funds Debt Proceeds Capacity Fees (1) 2x Water Rates Funding Source General Fund – Rates and Charges Expansion Fund Capital Improvement Fund Bond Debt Expansion Fund Category Page 29 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 3.4 Replacement Fund Category a.Purpose The Replacement Fund category is to finance replacement projects. When considering the reserve levels of the replacement category of funds, the following funds work in concert and must be considered jointly: the Debt Fund, Capital Improvement Fund, and the Designated Replacement Fund. The purpose of these reserves is to pay for the replacement of capital infrastructure and capital purchases. These reserves are not to be used for the replacement of non-capital items. With the District’s development of its financial systems and the greater need and ability to separate and track reserves, the replacement reserves have been separated into three funds: water, recycled, and sewer. Projects undertaken solely for the purpose of replacing major capital equipment or facilities, i.e., where the cost exceeds $10,000 for capital purchases or $20,000 for infrastructure items, generally these are not considered normal maintenance. When the cost is below $10,000, the costs are financed annually as operational maintenance. As charges are incurred on replacement projects the reserves are deducted from the respective Replacement Funds on a monthly basis. b.Sources The various funds in this category are financed by debt proceeds, the “buy-in” portion of the capacity fee, and general fund designations. c.Funding Levels I.Minimum Level – The minimum reserve level of this category of funds is 3% of the historical value of existing assets as identified in the District’s current financial statements. Potable, recycled, and sewer replacement are evaluated separately. II.Maximum Level – The maximum reserve level of this category of funds is 6% of existing assets. If the Page 30 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 combined replacement reserves exceed target levels, the District should consider transferring the “buy- in” portion of the capacity fee to meet other purposes. Another consideration would be to shift the timing of replacement projects. III.Target Level – The target reserve level of this category of funds is 4% of existing assets. In the event that the reserves fall below the recommended target level, the District should consider transferring the “buy-in” portion of the capacity fee. The District should also consider shifting the timing of replacement projects or issuing debt to support the planned level of facility replacement. The District will act based on the annual six-year rate model, to insure that at the end of that planning horizon the reserves exceed the minimum level and is approaching the target level. Page 31 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Diagram 3.4: Replacement Fund Category (1) For Water Capacity Fees 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. 3.5 Betterment Fund Category a. Purpose The Betterment Fund category is to finance the betterment portion of capital projects with a portion going to maintenance of the potable, recycled, and sewer systems. The District maintains separate Betterment Fund categories, one for each improvement district. An improvement district is a legally defined geographic area usually established for the purpose of bond financing of facilities. The betterment reserves within Unrestricted and Undesignated Funding Sources Designated Replacement Fund Designated Funds Replacement Capital Improvement Fund Restricted Funds Replacement Debt Fund Restricted Funds Restricted Funds Replacement Fund Category Debt Proceeds Capacity Fees (1) Funding Source General Fund – Rates and Charges Debt Fund Capital Improvement Fund Page 32 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 these funds are restricted by law for use within the improvement district in which the fees were collected (Water Code 71631.6). However, the legal restriction of this reserve depends upon the particular revenue source. (See Section 2.2 b. for a review of the availability fees). When considering the reserve levels of the betterment category of funds, the following funds work in concert and must be considered jointly: the Betterment Fund, Debt Fund, Capital Improvement Fund, and Designated Betterment Fund. b. Sources The Betterment Fund category receives restricted revenues by improvement district from availability fees (the first $10 is unrestricted, while amounts over $10 are restricted) collected through the county tax roll. Betterment may also be financed by debt proceeds, the “buy-in” portion of the capacity fee, as well as the general fund through a designation of reserves. c. Funding Levels I. Minimum Level – As the District matures the CIP will move to purely replacement projects. As the District moves through this lifecycle the need for betterment reserves will decrease and may be reduced to zero. II. Maximum Level – The maximum reserve level for the betterment category of funds is limited to five years of unfinanced betterment facilities as described in the District’s CIP Budget. To determine the unfinanced amount, the total financing need must be reduced by the projected betterment revenues, bond financing, and general fund designations. If this maximum is exceeded, then the District should evaluate reductions in the special water rates and availability fees, transferring designated reserves to meet other purposes, or shifting the timing of betterment projects. Page 33 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 III.Target Level – The target is six months of betterment expenditures. It is important that the betterment reserves remain at a minimum of six months of betterment expenditures. This reserve level allows the District the time necessary to issue additional debt without depleting betterment reserves. If the combined betterment reserves drop below six months of expenditures this would trigger a transfer of general use reserves, a bond sale, or an adjustment to the timing of betterment projects. Bond proceeds would be placed in the Betterment Bond Fund while transfers would be placed in the Designated Betterment Fund. Page 34 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Fund Diagram 3.5: Betterment Fund Category Funding Source Availability Charges (1) Capacity Fees (2) Debt Proceeds Restricted Funds Capital Improvement Fund Restricted Funds Betterment Debt Fund Restricted Funds Betterment Capital Improvement Fund Restricted Funds Betterment Fund Designated Funds Designated Betterment Fund Unrestricted and Undesignated Funding Sources (1) The portion of charges over $10 per parcel is restricted. (2) For Water Capacity Fees 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. General Fund – Rates and Charges Bond Debt Betterment Fund Betterment Fund Category Page 35 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Diagram 3.6: Fund Targets Fund or Fund Category Actions to Consider if below Target Target Maximum New Supply Fund Category New supply fee increase, bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures Nexus of cost to fee Expansion Fund Category Capacity fee increase, bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures Nexus of cost to fee Replacement Fund Category Bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = 4% of infrastructure Nexus of cost to fee Betterment Fund Category Bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures 5 years unfunded needs Debt Reserve Fund Increase tax collection or rates One semi-annual payment Two semi-annual payments Rate Stabilization Fund Fund transfers from legally available funds The financial impact of two consecutive years of low winter water usage The financial impact of three consecutive years of low winter water usage OPEB Fund Fund transfers Full funding Full funding General Fund Rate increase or fund transfers Three months of operating budget expenses Nine months of operating budget expenses Additional Restricted Funds 4.0 Capital Improvement Fund a.Purpose The “Capital Improvement Fund’s sole purpose is to track the “buy-in” portion of the capacity fee and to ensure these fees are expended solely for the purpose for which they were Page 36 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 collected. In this case it is to pay for facilities that were in existence at the time this fee was established. Page 37 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 These fees may be used for expansion, replacement, or betterment projects or any debt related to these categories. The water capacity fees may also be used for either the potable or the recycled systems. As capacity fees are collected, the “buy-in” portion of the fee is allocated as needed to one of three capital improvement funds, one in each of the Expansion, Replacement, and Betterment Fund categories. These reserves are used to pay debt or offset any negative balance within these three categories of funds. For sewer, these fees fund the Expansion, Replacement, or Betterment Fund categories. These fees may not be used to finance the New Water Supply category, as there were no new water supply facilities in existence at the time the new methodology for capacity fees was established. b.Sources The “buy-in” portion of the capacity fee collected after June 30, 2010 or after September 30, 2014 for sewer. c.Funding Levels There are no minimums, maximums, or target levels for these reserves on an individual basis. The allocation of this fee to the various capital improvement funds is dependent on the overall reserve levels within each fund category. 4.1 Debt Reserve Fund a.Purpose The Debt Reserve Fund is established to hold the proceeds from the various debt issuances. There are two types of debt, General Obligation bonds and Certificates of Participation bonds. The proceeds are transferred to the New Water Supply, Expansion, Replacement, or Betterment Debt Funds as they are expended for various facilities within those fund categories. As repayment of the debt occurs, the balances within these individual funds are reduced so that the financial impact of issuing debt is tracked within the category for which the debt was issued. b.Sources Debt proceeds. c.Uses Page 38 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 There are no minimums, maximums, or target levels for this fund on an individual basis. This fund is available on an as needed basis to fund CIP projects for new water supply, expansion, replacement, or betterment. From a funding level perspective, these reserves are evaluated in the context of all the various funds within each fund category. 4.2 Rate Stabilization Fund a.Purpose The Rate Stabilization Fund is established for the purpose of minimizing rate increases in response to one-time events and therefore stabilizing the rates and charges imposed by the District to meet covenanted debt service coverage levels. The Rate Stabilization Fund is not intended to be used to offset regular rate increases needed to meet inflationary cost increases in operations. b.Sources The District may budget for Rate Stabilization Fund deposits from the Sewer Fund, amounts in excess of the annual debt service coming due and payable in the fiscal year, after payment of operating expenses. The allowable amount that may be deposited shall not be transferred prior to payment of the annual debt service obligation. c.Uses There is no minimum level for this fund. The maximum level shall be equal to the financial impact of three (3) consecutive years of low winter water usage. The target level for this fund shall be equal to two (2) consecutive years of low winter water usage. For the purposes of calculating debt service, amounts transferred from the Rate Stabilization Fund to the Sewer Fund will constitute Gross Revenue in the fiscal year the transfer occurs. All interest or other earnings on deposits in the Rate Stabilization Fund will be withdrawn at least annually and will be accounted for as operating revenue in the Sewer Fund. Fund Transfers 5.0 Funding Levels As described in the preceding sections, the District maintains reserves for its operating and capital activities. These reserves can be of three types: 1) undesignated or general use reserves, 2) designated, and 3) restricted for a specific purpose. The restricted reserves can be restricted geographically and/or by purpose. The District maintains various funds to track the various designations and restrictions. The source of the money for each fund was discussed along with the purpose, source of Page 39 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420funds, and levels. Key characteristics of these funds are the target levels, minimums, and maximums. The funding levels must be viewed in the context of the economic environment, political environment, and in light of the District’s rate model. The District’s six-year rate model not only shows the current balance but also shows the trend of the fund balances. Often the trend of the fund is a greater indicator of financial stability than is the current balance. The rate model is updated each year with the budget process and evaluates each fund over the next six years. The rate model will take into account the general economic environment, looking at the development rate, supply rate increases, the possibility of raising rates, capital infrastructure spending, and strategic plan initiatives. The fund balances may at times be over or under the target amount. This is not only acceptable but expected. The rate model provides an empirical estimate of the conformance between the projected District’s financial activities and the guidelines of this policy. Page 40 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 5.1 Fund Transfers Reserves within the District’s various designated funds come from interfund transfers of unrestricted general use reserves. It is important to note that the District has the ability to use general use reserves for any business purpose. General use reserves may be transferred to and from any unrestricted fund for any business need. Designated reserves are general use reserves which have been set aside for a specific purpose by Board action. These reserves can only be used for the purpose they were designated, or with Board action they may be used for any other business purpose. While general use reserves may be used for any restricted purpose they may not be transferred to Restricted Funds due to the sensitivity of the tracking of restricted reserves. If reserves are needed for a restricted purpose they are transferred to a Designated Fund within the fund category with that particular purpose. Reserves restricted to a fund category may only be used within that category and may not be transferred to another category. For example, the new water supply fee and the “incremental” portion of the capacity fee are restricted reserves for a specific purpose, and may not be transferred to another category as no other category has the same purpose. However, the “buy-in” portion of the capacity fees are restricted for purposes that are shared by more than one category of funds and may therefore be transferred to a restricted fund within another fund category as long as it shares the same purpose. In many situations reserve transfers are expected as some fund categories will exceed their maximums or drop below their minimums. Only fund categories that are below the stated target are eligible to receive transferred reserves. Fund categories that exceed their maximums are first to be considered for transfers out, followed by funds that exceed their targets. Funds that exceed their minimums are also available for reserve transfers out, but only when other options are not available. The rationale for prioritizing reserve transfers is based on the immediacy of the need and the availability of reserves from other funding sources. For example, the General Fund is first to receive reserves when it drops below its target or minimum levels. This is because of the immediate and ongoing nature of the expenditures that are served by this fund. The operation of the Page 41 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 District is first and foremost of the objectives of the District. On the other end of the spectrum, the Replacement Fund has a long- term perspective and will be used to partially finance replacement assets for many years to come. Debt financing is available to respond to this long term, foreseeable, and planned cash flow. This fund is less likely to have immediate needs and has other financing options. When making the determination of when transfers are necessary, all funds within a fund category work as a group. The combined balance of the restricted and designated funds is looked at when determining whether the fund category requires additional funding from the Restricted Capital Improvement Fund, Restricted Debt Fund, or the General Fund. Because the Capital Improvement Fund may finance expansion, replacement or betterment reserves may be transferred between these fund categories, but only back and forth within its own type of restricted fund. As an example, if during the rate model update process it was determined that the Expansion Funds (designated and restricted) would drop and stay below the minimum during the six-year planning horizon, this would trigger a bond sale, a transfer of general use reserves, and/or a transfer of restricted reserves. If in the cash planning process, it was anticipated that the General Fund would remain above target during the planning horizon and that the trend did not present a problematic underfunded status, then General Fund reserves would be considered available for transfer prior to making proceeds available from a bond sale. Also, if during this period the Betterment Fund category was anticipated to exceed its maximum, then reserves from either the Designated Betterment Fund, or the Capital Improvement Fund would be transferred to the corresponding Expansion Fund prior to a bond sale. All funds are evaluated to determine which has the greatest need or availability of reserves before any reserve transfer recommendation is presented to the Board. Page 42 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 GLOSSARY The Reserve Policy contains terminology that is unique to public finance and budgeting. The following glossary provides assistance in understanding these terms. Annexation Fees: When water service is requested for land outside the boundaries of the District, the land to be serviced must first be annexed. For sewer service the land must be annexed into an improvement district within the District. Assets: Resources owned or held by Otay Water District that has monetary value. Availability Fees: The District levies charges each year in developed areas to be used for upgrades, betterment, or replacement and in undeveloped areas to provide a source of funding for planning, mapping, and preliminary design of facilities to meet future development. Current legislation provides that any availability charge in excess of $10.00 per acre shall be used only for the purpose of the improvement district for which it was assessed. Bond: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are authorized in a District bond resolution. The most common types of bonds are General Obligation (GO) bonds and Certificates of Participation (COPs). These are frequently used for construction of large capital projects such as buildings, reservoirs, pipelines and pump stations. Capital Equipment: Fixed assets such as vehicles, marine equipment, computers, furniture, technical instruments, etc. which have a life expectancy of more than two years and a value over $10,000. Capital Improvement Program: A long-range plan of the District for the construction, rehabilitation and modernization of the District-owned and operated infrastructure. Page 43 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 CWA: The County Water Authority was organized in 1944 under the State County Water Authority Act for the primary purpose of importing Colorado River water to augment the local water supplies of the Authority's member agencies. The Authority purchases water from the Metropolitan Water District of Southern California (MWD) which imports water from the Colorado River and the State Water Project. Debt Service: The District's obligation to pay the principal and interest of bonds and other debt instruments according to a predetermined payment schedule. Expenditures/Expenses: These terms refer to the outflow of funds paid or to be paid for an asset, goods, or services obtained regardless of when actually paid for. (Note: An encumbrance is not an expenditure). An encumbrance reserves funds to be expended in a future period. Fund: An account used to track the collection and use of monies for a specifically defined purpose. Fund Balance: The current funds on hand resulting from the historical collection and use of monies. The difference between assets and liabilities reported in the District’s Operating Fund plus residual equities or balances and changes therein, from the results of operations. Interest Income: Earnings from the investment portfolio. Per District Policy Number 25, interest income will be allocated to the various funds each month based upon each fund’s prior month- ending balance. Late Charges/Penalties: Charges and penalties are imposed on customer accounts for late payments, returned payments, and other infringements of the District’s Code of Ordinances. 1% Property Tax: In 1978, Proposition 13 limited general levy property tax rates for all taxing authorities to a total rate of 1% of full cash value. Subsequent legislation, AB 8, established that the receipts from the 1% levy were to be distributed to taxing agencies according to approximately the same proportions received prior to Proposition 13. Page 44 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/54/1 420 Operating Budget: The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel, and does not include purchases of major capital plant or equipment which is budgeted for separately in the Capital Budget. The Operating Budget also identifies planned non-operating revenues and expenses. Revenue: Monies that the District receives as income. It includes such items as water sales and sewer fees. Estimated revenues are those expected to be collected during the fiscal year. Russell Square: A sewer lift station constructed in 1983 that serves four properties in the Russell Square Development. System Fees: Each water service customer pays a monthly system charge for water system replacement, maintenance, and operation expenses. The charge is based on the size of the meter and class of service. Tax Collection for Bond Debt: California Water Code Section 72091 authorizes the District, as a municipal water district, to levy ad valorem property taxes which are equal to the amount required to make annual payments for principal and interest on General Obligation bonds approved by the voters prior to July 1, 1978. Unit: A Unit of water is 100 cubic feet or 748 gallons of water. Water Rates: Rates vary among classes of service and are measured in Units. The water rates for residential customers are based on an accelerated block structure. As more Units are consumed, a higher Unit rate is charged. Effective in 2009, all non- residential customers are charged for water based on a tiered rate structure in which water rates are based on meter size and amount of Units consumed. Page 1 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 1.0 The District The Otay Water District is a California municipal water district, authorized in 1956 by the State Legislature under the provisions of the Municipal Water District Act of 1911. The District is a "revenue neutral" public agency; meaning each end user pays their fair share of the District's costs of water acquisition, construction of infrastructure, and the operation and maintenance of the public water facilities. The District provides water service within its boundaries, and provides sewer and recycled water service within certain portions of the District. As such, the District operates three distinct business segments: •Potable water •Recycled water •Sewer Each of these business segments has an identifiable customer base. In addition, the developer community, large and small, makes up a significant class of customer for each business segment. As a result, the District has four distinct customer service types: •Developers •Potable water users •Recycled water users •Sewer users The District has established practices and developed computer systems that have enabled the District to maintain a clear separation between the service costs relating to each of its four customer service types. Regardless of customer class, financial principles regarding cost allocation and fund accounting are fundamental to the District’s Reserve Policy. These principles are derived from the statements of the Governmental Accounting Standards Board (GASB), and from oversight and advisory bodies such as the California State Auditor, the Little Hoover Commission, and the Government Finance Officers Association (GFOA). These have significant impacts on how the finances of the District are organized and how financial processes work within the organization. Exhibit 2 Page 2 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 1.1 The District’s Use of Financial Resources All of the District’s expenditures fall into two broad categories: operating costs and capital expenditures. The operating costs include costs relating to the purchase and delivery of potable and recycled water, and the transportation and treatment of sewage. The capital expenditures support the construction of infrastructure necessary to deliver services. The District uses various funds to support the operating and capital efforts. Operations and maintenance is financed only by rates and charges, also called pay-as-you-go, while capital infrastructure is financed using two financing methods: pay-as-you-go and debt issuance (requiring annual debt service). The Capital Improvement Program (CIP) and the two funding methods support the construction, betterment, and replacement of infrastructure in all three business areas: potable, recycled, and sewer. The District establishes different funds to track revenues allocated to different activities. Once established, each fund receives financial resources up to the levels defined in this policy. Every year, as a part of the annual budget process, the District’s rate model is updated for each fund with the current fund balances and the estimated revenues and expenditures for the next six years. The expenditure requirements and financial resources are then evaluated to ensure that the existing fund balances and additional revenues are sufficient within the current budget cycle and for the next five years to maintain target fund levels. If a deficit is identified, then options for transfers, shifting CIP projects, debt, cost saving measures, and/or rate increases are evaluated. 1.2 The District’s Capital Improvement Program (CIP) The planning, design, and construction costs of all capital facilities within the three business segments are allocated to four cost types and corresponding fund categories: New Water Supply, Expansion, Replacement, and/or Betterment. The allocation to these four cost types is defined in the District’s Capital Improvement Program (CIP) and is determined by an engineering analysis that identifies which type of customer will benefit from each facility, planned or existing. The costs of the capital Page 3 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 improvements are borne by either existing users or by the developing areas, or by a combination of the two, as applicable. This Reserve Policy protects both the existing users and the developing areas from incurring unwarranted costs. Developing areas are not required to finance facilities that are replacement or betterment and established areas are not required to replace facilities before they are worn out because of new development. However, to ensure a fair allocation of costs, each facility has the potential to be classified into any or all of the four cost types. In addition to these cost types there are occasional CIPs that may be billable to a third party, if for example a third party requires a District facility be relocated. Paragraphs a through d below, describe how the costs of capital facilities are financed through various fees. a.New Water Supply The portion of a new supply project that benefits new users is financed from the reserves in the New Water Supply Fund category. These reserves are primarily derived from proceeds of the new water supply fee. The New Water Supply Fund is restricted, meaning the amounts credited to this fund are accounted for separately and are used solely for the planning, design, and construction of the new water supply expansion facilities. Debt financing may also be a temporary financial resource to finance new water supply projects. The District has a Debt Policy (Policy No. 45) that guides the debt issuance process. Any debt proceeds used for this purpose would be restricted in nature and tracked separately. General use reserves may also be placed in the Designated New Water Supply Fund and used for water supply projects. Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. b.Expansion The portion of a CIP project that benefits new users is financed from the reserves in the Expansion Fund category. These reserves are primarily derived from proceeds of the “incremental” portion of the capacity fees collected within developing areas. Capacity fees are accounted for separately and used for the planning, design, and construction of expansion facilities. Additionally, expansion may be financed by the “buy-in” portion of the capacity fee which is restricted for CIP purposes, but not specifically for Page 4 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 expansion. Debt financing may also be a temporary financial resource for expansion projects. General use reserves may also be placed in the Designated Expansion Fund and used for expansion projects. c. Replacement The portion of a CIP project that benefits existing users by replacing an existing facility is financed from the reserves in the Replacement Fund category. Replacement of facilities may be financed with proceeds of the “buy-in” portion of the capacity fees, general use reserves held in the Designated Replacement Fund, and debt proceeds. The various funding sources available for replacement projects is anticipated to provide the necessary flexibility to begin projects while any necessary debt financing is being obtained. d. Betterment Facilities that improve reliability, meet new regulations, or create increased levels of service are considered betterment facilities that benefit existing users. The reserves in the Betterment Fund category are used to finance these projects or portions of projects. Proceeds of the “buy-in” portion of the capacity fees may also be used to finance betterment projects. General use reserves may be placed in the Designated Betterment Fund and used for betterment projects. 1.21 Relocations Occasionally, relocation of a District facility is required by a third party. If the District has a superior easement the relocation cost will be paid by the third party, but only to the extent that the District does not benefit from the relocation. When relocation is required, a CIP project may be created which is wholly or partially financed by a third party. On occasion, the District will require that its own facilities be relocated. Depending on the nature of the facilities, the financial resources for these projects could be from new water supply, expansion, replacement, betterment or third party financing. Each project is individually negotiated with the third party based on the facts and circumstances of the relocation. Occasionally, the District will improve the facilities that are being relocated. When determining how to allocate costs to various funds the following guideline is suggested: if a project has more than five years of useful life remaining, an incremental cost view should be considered; if the project has less than five years of useful life remaining, a pro-rata cost approach should be considered. Also, Page 5 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 the likelihood the District will benefit from an asset’s life extension should be evaluated prior to allocating costs. 1.22 Oversizing If deemed reasonable by the District, in connection with the construction of backbone facilities, a developer may be required to oversize new facilities for future development. The developer is reimbursed for incremental oversizing costs as per Policy No. 26. These reimbursements are not available for the distribution system within a development which is an obligation of the developer. 1.23 Exclusion of Developed Areas from Expansion Costs Developed areas are assumed to have sufficient supply and capacity to meet their current requirements as provided by the developers. In addition, they are considered to have borne capital financial costs that are at least proportionate to the benefits they have received from capital facilities. Accordingly, no regional capital financing costs are allocated to these areas so that they will not incur any costs for newly developing areas, except for capital projects that produce district-wide benefit or cost savings. 1.24 Improvement Districts (IDs) Improvement Districts (IDs) are established to facilitate the financing of particular improvements by the specific beneficiaries. The District has a number of improvement districts that were established for General Obligation (GO) debt repayment. Most GO debt has been paid off and it is unlikely that the District will issue additional GO debt. Improvement districts continue to be used for other purposes: 1) to distinguish sewer customers from water customers on the county tax roll; or 2) to place parcels on the county tax roll for the collection of availability fees. Over the years, the District moved to a district-wide perspective of financing improvements. This philosophy is evident by the district-wide capacity and annexation fees. The District also uses district-wide water rates. As time goes on, it is expected that IDs will continue to outgrow their purpose and their use will diminish. Page 6 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 1.3 The Purpose of the Policy Public entities accumulate and maintain reserves to ensure both financial stability and continuous availability of services. Financial stability and the resulting improved credit quality allow the public entity to weather times of uncertainty and the impact of negative events, both major and minor. Reserves allow for the ongoing maintenance of property and timely payment of expenses even when such expenses exceed money available from a single fiscal period. In the final analysis, the type and level of reserves are driven by the type and magnitude of uncertainty faced by the public entity. A “reserve” has a number of meanings, as follows: • Working capital is required to insure timely payment of obligations. • A buffer against volatility in revenues. • Liquidity is required to obtain other goods and services (e.g., bank services). • Designated money to protect creditors. • Money set aside to replace assets at the end of their useful lives. • Money set aside to repair or replace assets damaged or destroyed at unanticipated times. It is important to note that reserves, fund balance, and net assets are not the same. Fund balance and net assets are accounting terms and may not always be in the form of cash or liquid investments. Fund balances and net assets may not always be reserves unless a designation of all or a portion of fund balance is made. In addition, the term fund balance was replaced by net assets as codified by the Governmental Accounting Standards Board (GASB). In short, reserves are the liquid assets of the District, accumulated and maintained for application to finance contingent future activities, whether known or unanticipated, operating or capital in nature. The District’s Reserve Policy governs the Page 7 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 management and use of these financial resources. Few policies have a more significant impact on the financial health and stability of the District. This policy explains several key financial concepts used by the District and provides some background information to the overall strategies and practices utilized. The District has a fiduciary obligation to its customers, to manage and direct the use of public funds for the purpose of providing water and sewer services in an efficient and financially sound manner. 1.4 Policy Guidelines In 2000, the Little Hoover Commission reviewed the levels of reserve funds for special districts in California and prepared a report reflecting that special districts were accumulating unreasonable levels of funds. As a proactive response, the California Special Districts Association (CSDA) prepared Reserve Guidelines for its members. The Reserve Guidelines were significant in noting that reserve levels need to be in context of the organization’s overall business model and capital improvement plan. There are a number of potential events which the District should consider in the development of reserves: • Economic Uncertainty - performance of the regional economy and the impact of that performance on demand for water. • Weather - the amount of rainfall and the impact of weather on the availability and the cost of water as well as the demand for water. • Government Mandates - the impact of federal and state regulation, particularly environmental regulation. • Tax Changes - limitations on the District’s taxing and spending powers through the passage of a voter referendum, the impound of District property taxes or the removal of the District’s power to levy property taxes, further increases to Educational Revenue Augmentation Fund (ERAF) contributions or changes in calculation methodology. • Operating Costs - increases in operating and maintenance costs because of inflation, labor agreement or other modification. Page 8 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 • Force Majeure - unanticipated expenditures resulting from natural disasters or intentional acts. • Emergency Maintenance - unanticipated expenditures resulting from unexpected failure of assets (e.g., rupture in the primary transmission system). • Unexpected Variation in Cash Flow - the incidence of additional costs or decreased revenues that require short- term borrowing in the absence of sufficient financial resources. The California State Auditor has, in its oversight role, offered a number of quality recommendations for the development of reserve policies as outlined in its report entitled, “California’s Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable,” dated June 2004, Report No. 2003-137. All of these recommendations have been incorporated into this policy in an effort to address key issues surrounding the management and use of District reserves. The detailed objectives as identified by the State Auditor are as follows: • Distinguish between restricted and unrestricted reserves. • Establish distinct purposes for all reserves. • Set target levels, including minimums and maximums, for the accumulation of reserves. • Identify the events or conditions that prompt the use of reserves. • Conform to plans to acquire or build capital assets. • Receive Board approval and that it is in writing. • Require periodic review of reserve balances and rationale for maintaining them. Yet, the State Auditor’s report acknowledges that the California Constitution (Article XIII B, Section 5) is vague in its provisions governing the accumulation and use of reserves.1 1 California State Auditor, Bureau of State Audits, “California’s Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable,” dated June 2004, 2003-137; p. 8. Page 9 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Specifically, the Constitution states that “each entity of the government can establish contingency, emergency, unemployment, reserve, sinking fund…or similar funds as it shall deem reasonable and proper.”2 Similarly, the State’s Water Code does not impose any requirements as to specific or recommended reserve fund levels. As a result, the public finance community as a whole has yet to settle on any real objective standards for the level of reserve funds appropriate for governmental enterprises. This lack of consensus as to specific standards is indicative of the wide variance of the financial and operations context for different districts and different contingencies justifying reserves. The Government Finance Officers Association (GFOA) in its “Recommended Practice on Appropriate Level of Unreserved Fund Balance in the General Fund” (2002) states that in establishing a policy governing the level of unreserved fund balance in the general fund, a government should consider a variety of factors. These include: • The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of the unreserved fund balances may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile). • The availability of resources in other funds as well as the potential drain upon general fund resources from other funds (i.e., the availability of resources in other funds may reduce the amount of the unreserved fund balance needed in the general fund, just as deficits in other funds may require that a higher level of unreserved fund balance be maintained in the general fund). • Liquidity (i.e., a disparity between when financial resources actually become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained). • Designations (i.e., governments may wish to maintain higher levels of the unreserved fund balance to compensate for any portion of unreserved fund balance already designated for a specific purpose). 2 California Constitution, Article XIII B, Section 5. Page 10 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 In the preparation of this policy, each of the CSDA guidelines and the GFOA recommendations has been considered. In addition, all seven objectives provided by the State Auditor are specifically addressed for each reserve. The District wholly supports the State Auditor’s efforts to bring a high-level of quality to reserve governance and establishing a standard of performance. The District recognizes that the customer pays for services provided. Quality management requires that periodic valuations be performed so that fees and charges can be set at appropriate levels to recover the cost of service. The District’s Reserve Policy has been drafted with consideration of the GFOA, CSDA, and State Auditor’s general guidelines as provided above. In addition, the District has adopted the following principles in the management of its financial resources: • Reserves are held and used only for the purpose for which they are collected. This is done to maintain equity among customers. • Each of the service types is tracked separately so that expenditures and revenues can be monitored and evaluated for each customer type. This provides the District with the necessary information to appropriately charge for each of the services. • Separation of operations and maintenance from capital expenditures occurs within each of the service types. This is done because the financing of these expenditures is often on different timelines or use different reserves. • The District will hold its reserves at responsible and prudent levels. This policy sets minimum, maximum, and target levels for each of the various funds. This has been done so that the District can maintain reserves to meet the purpose for which the funds were established. The levels are set by reference to line items in the District’s financial statements and approved budgets. This allows reserve levels to adjust to the District’s changing financial circumstances. • Debt financing of facilities provides intergenerational equity and maintains rates at reasonable levels. This equity is accomplished with long-term financing which spreads the cost of facilities over the life of the facilities. The burden to pay for facilities is then paid by those who use Page 11 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 them. The District could amass significant reserves by pre- collecting financial resources in a Replacement Reserve Fund allowing the District to cash finance all replacements. However, this would require significant rate increases burdening the current customers and creating reserve levels difficult to defend to the ratepayers or other oversight entities. These concepts are fundamental to the way the District manages its funds and have a direct impact on the way rates and charges are set. The District performs annual budget evaluations and updates its rate model on an annual basis to monitor and adjust the various funds and revenue sources. The separation, tracking, and projecting of the various funds and expenditures create the essential information necessary for the equitable rate structure maintained by the District. The annual review preserves the balance between services provided and the fees charged. This review also insures that reserves will be available to continue to serve the District’s customers. Financial Sources 2.0 Developers a. Meter Installation Charges (General Use) Meter fees are charges collected for new water service connections. Fees vary depending upon meter size and type of service. The costs associated with meter installations are included in the Operating Expenses section of the budget. These charges are financed by developers. b. Developer Deposits (General Use) These deposits are for the engineering and operations services provided to developers. They are tracked separately for each developer and any excess amount is returned to the developer. c. Water Annexation Fees (General Use) Annexation fees3 are collected as a condition of annexing into the District’s potable or recycled water facilities. Since the existing facilities have been built and maintained 3 Code of Ordinances, Section 9. Page 12 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 by developers or customers within the District, the annexation fee is calculated based on the present value of all property taxes (1% property tax and availability fees) paid by existing and prior customers. The annexation fee reimburses existing customers for past contributions so that all customers have contributed more equally to water facilities. Proceeds of annexation fees are unrestricted and may be used for any general fund purpose. d. Sewer Annexation Fees (General Use) A sewer annexation fee is collected when property is annexed into an improvement district. Since the existing facilities have been built and maintained by developers or customers within a sewer IDs, the annexation fee is calculated based on the present value of all availability fees paid by existing and prior customers. The annexation fee reimburses existing customers for past contributions so that all customers have contributed more equally to sewer facilities. Proceeds of the annexation fees are unrestricted and may be used for any general fund purpose. e. Water Capacity Fees (Restricted) Water capacity fees4 are based on the value of existing and future facilities divided by the number of existing and future equivalent dwelling units. This method of calculating capacity fees is called the combined method, where the “buy- in” portion of the capacity fee covers costs to repay existing customers for the facilities that they have built, and where the “incremental” portion of the capacity fee covers the cost of future expansion facilities. The “buy-in” portion of the capacity fee is restricted to pay for planning, design, construction, and financing associated with expansion, replacement or betterment facilities. The “buy- in” portion may be shifted back and forth between expansion, betterment or replacement as the financing needs change. The “incremental” portion of the capacity fee is limited to planning, design, construction, and financing exclusively for expansion facilities (excluding new water supply expansion). f. Sewer Capacity Fees (Restricted) Sewer capacity fees are based on the value of existing and future facilities divided by the number of existing and future equivalent dwelling units. This method of calculating capacity fees is called the combined method, where the “buy- 4 Code of Ordinances, Section 28 Page 13 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 in” portion of the capacity fee covers cost to repay existing customers for the facilities that they have built, and where the “incremental” portion of the capacity fee covers the cost of future expansion facilities. The “buy-in” portion of the capacity fee is restricted to pay for planning, design, construction, and financing associated with expansion, replacement or betterment facilities. The “buy-in” portion may be shifted back and forth between expansion, betterment or replacement as the financing needs change. The “incremental” portion of the capacity fee is limited to planning, design, construction, and financing exclusively for expansion facilities. For parcels within a sewer ID the calculation excludes the tax debt already paid by these customers therefore, producing a lower fee than for parcels outside of a sewer ID. The capacity fees are restricted to pay for planning, design, construction, and financing associated with the expansion, replacement, or betterment of facilities. Facility needs are based on projected land use planning. Changes in anticipated future land use occur and can alter projected facility requirements. Thus, both the anticipated facilities needs and their projected costs change over time as regulatory agencies make changes to land use. The District periodically reviews the capacity fee calculation to accommodate such variations. These fees are paid by developers. The District’s construction of infrastructure occurs prior to the addition of EDUs. This sequence serves two purposes: one it ensures that the District can serve the pending construction as it is completed; and two, it is more efficient to oversize many facilities at the outset rather than build for the current need and then reconstruct when the future need is realized. As a result of this strategy, the District has financed construction with bond financing as the existing expansion reserves are depleted. The water capacity fee is calculated based on the combined recycled and potable water systems’ needs. This methodology is used because the two water systems work hand-in-hand. All capacity fees can be used for either potable or recycled but must be tracked to distinguish between the “buy-in” and “incremental” portions as described above. So, while capacity fees are not restricted separately by potable and recycled, they are tracked separately. Page 14 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Meter Installation Charges Developer Deposits Annexation Fees Capacity Fees Restricted Funds Unrestricted and Undesignated (General Use) Funds DEVELOPERS Diagram 2.0: Flow of Funds - Developer Sources 2.1 Customers/Users a. Uniform Rates and Charges (General Use) Charges to users for water, sewer, and recycled water are uniform throughout the District for similar customer types. b. Monthly System Fees (General Use) This is a fixed revenue source that is charged monthly. The amount of the charge is based on the meter size. c. Energy Charges (General Use) The energy pumping fee is a charge per Unit of water for each 100 feet of lift, or fraction thereof, above the base elevation of 450 feet. This charge is placed on the monthly water bills of all water customers. d. Penalties (General Use) Penalties are added to the monthly water and sewer bills for late charges, locks, etc. e. Pass-through Fixed Charges (General Use) A fixed monthly charge to the District’s customers intended to collect sufficient funds to pass-through the increased fixed costs from the County Water Authority (CWA) and the Metropolitan Water District (MWD). Page 15 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Uniform Rates and Charges Monthly System Fees Energy Charges 2x Water Rate Pass –Through Fixed Charges Penalties Special Rates and Charges Restricted Funds Unrestricted and Undesignated (General Use) Funds CUSTOMERS / USERS f. Special Rates and Charges (General Use) In addition to the uniform water and sewer charges, the District has a special sewer rate for the Russell Square lift station. The Russell Square fee is for construction, installation, maintenance or repair of the Russell Square lift station. This fee is collected in accordance with the Russell Square sewer charge (see Code of Ordinances Section 53.03B). g. Temporary Meter Fees (General Use/Restricted) Water charges, in lieu of capacity fees, are charged on temporary meters. This is done because temporary meters use system capacity but they are not charged a capacity fee. Temporary water use is charged at two times the water rate with the added charge placed in the Restricted Expansion Fund. The primary users of these temporary meters are developers; however, general customers also use these for various purposes. Diagram 2.1: Flow of Funds - Customer Sources 2.2 County-Collected Taxes and Fees a. General Levy Property Tax Receipts (1% Property Tax) (General Use) In 1978, Proposition 13 limited the levy of ad valorem property taxes on real property to one percent of the assessed value of such property. Subsequent legislation, AB 8, established that the receipts from the one percent levy Page 16 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 were to be distributed to taxing agencies proportionate to each agency’s general levy receipts prior to Proposition 13. Taxes received are for general use. Spending limits for the District are governed by the 1979 passage of California Proposition 4, Limitations of Government Appropriations (GANN limit). Proposition 4 places an appropriation limit on most spending from tax proceeds. b. Availability Charges (General Use/Restricted) The District levies availability charges each year in developed and undeveloped areas. Current legislation provides that any amount up to $10 per parcel is general use and any amount over $10 per parcel is restricted to be expended in and for the improvement district (ID) within which it is collected. Accordingly, the District may use availability charges in excess of $10 toward costs of water and sewer facilities which are either, expansion, betterment, or replacement of facilities consistent with the purpose of the ID in which they are collected. This portion of the proceeds of availability charges is geographically restricted and restricted by purpose. As costs are incurred on these projects the respective IDs are charged, reducing the reserves. To the extent that availability charges are not used for the purpose for which they are collected, they must be returned to the property owners that paid them. The District has historically used these reserves for betterment capital facilities thus, the restricted reserves are accounted for in “sub-funds” of the Betterment Fund (See 2.1 f.). c. Improvement District General Obligation (GO) Bond Assessments (Restricted) The District has historically issued general obligation (GO) debt and establishes an improvement district for the repayment of that debt. When this financing method is used, the county tax roll can be used to collect special taxes or assessments within the ID to pay the debt obligation. The proceeds of the debt are restricted for the purpose as defined in the bond documents. Page 17 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 General Levy Property Tax Receipts Availability Charges General Obligation Bond Assessments Unrestricted and Undesignated (General Use) Funds Restricted Funds COUNTY COLLECTED TAXES AND FEES Diagram 2.2: Flow of Funds – County Collection Sources 2.3 Miscellaneous Income a. Miscellaneous Rents and Leases (General Use) Revenues received from the rental and lease of District property are general use revenues. Not only are they periodic revenues, but there is also a one-time fee charged with the setup of each new lease. The District incurs expenses related to these rents and leases. The one-time fees are calculated to recover the costs to setup the leases. b. Sewer Billing Fees (General Use) Sewer billing fees are general use revenues. The District provides processing and billing services to the City of Chula Vista to bill and collect from their customers for sewer service. These fees are to recover the cost the District incurs to provide this service. c. Interest Income or Expense Allocation (General Use, Designated, and Restricted) Interest income (expense) will be allocated every month based upon each fund's month-ending balance. In this way, each fund receives credit for interest earned by that fund and each fund with a negative balance is charged for the use of the other fund’s reserves. Page 18 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Miscellaneous Rents and Leases Sewer Billing Fees Interest Income or Expense Allocation Restricted Funds Designated Funds Unrestricted and Undesignated (General Use) Funds MISCELLANEOUS INCOME Diagram 2.3: Flow of Funds – Miscellaneous Income Sources 2.4 Debt Issuance a. Loans (General/Restricted Use) As the District determines that additional financing is required for a particular purpose, the option of borrowing is considered. The determination to borrow is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. As an option to bond indebtedness, loans are available to satisfy short-term financing needs. These loans may or may not be contractually restricted for a particular purpose. b. General Obligation (GO) Bonds (Restricted) As the District becomes more developed it becomes less likely that general obligation debt will be used as it requires a vote of the public to be approved. Bond proceeds are restricted for the construction of those facilities identified in the GO bond issuance. Occasionally, specific portions of bond proceeds may be allocated for the repayment of the principal and interest, also called debt service, on these bonds. As the District determines that additional financing is required for a particular purpose, the option of debt issuance is considered. The determination to issue debt is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. Page 19 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 c. Certificates of Participation (COPs) (Restricted) General revenues of the District are pledged as security for Certificates of Participation (COPs) indebtedness. If the District determines that additional financing is required for a particular purpose, the option of debt issuance is considered. The determination to issue debt is made as a part of the annual rate model update and is evaluated in accordance with the Debt Policy before it is recommended to the Board for action. This form of financing has become the industry’s preferred form of financing as it does not require a vote of the general public. Diagram 2.4: Flow of Funds – Debt Issuance Sources 2.5 Inter-fund Transfers Each year in the budgeting process, future fund levels are projected for the next six years. Based on these projections transfers are recommended. Reserves may be transferred between Unrestricted or Designated Funds and the General Fund (see 4.0 “Funding Levels” and 4.1 “Fund Transfers”). Reserves may not be transferred to or from any of the restricted funds unless it is between two restricted funds with a shared purpose. Loans General Obligation Bonds Certificates of Participation Restricted Funds Unrestricted and Undesignated (General Use) Funds DEBT PROCEEDS Page 20 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Fund Types and Categories 3.0 General Funds a. Purpose The General Fund is neither restricted nor designated. The District maintains one General Fund for each business segment (water, sewer, and recycled). This fund holds the working capital and emergency operating reserves. While the General Fund has a short-term focus to finance the District’s annual operations, it is supported by the six-year rate model. This fund is primarily used to finance the operations of the District; however, it can be used for any District purpose. This fund can be used to supplement the District’s rates and charges and be a temporary source of revenue to balance the Operating Budget. This fund can also be used to avoid spikes in the rates or significant and abrupt increases. It is an industry practice to have a fund that can be used to stabilize rates. This would only occur if there was a temporary need for reserves that would smooth out a rate spike or to ramp up what would otherwise be a dramatic rate increase. The General Fund also plays a role in the debt planning of the District. This fund is viewed by the debt markets as a commitment by the District to ensure financial stability of the rates and charges of the District. The District is anticipated to need a number of debt issuances over the years and this fund will help the District not only to stabilize rate fluctuations but also to access low cost financing for future projects. b. Sources Meter installation charges, temporary meter fees, uniform rates and charges, monthly system fees, energy charges, penalties, pass-through fixed charges, general levy property tax receipts, water annexation fees, availability charges, miscellaneous rents and leases, sewer billing fees, interest income or expense allocation, loans, and a portion of the temporary water sales. The sewer general fund receives sewer charges, penalties, availability charges, sewer annexation fees, and interest income or expense allocation. Page 21 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 c. Funding Levels I. Minimum Level – The minimum reserve level for each business segment of the General Fund is three months of operating budget expenses (evaluated separately for each segment). II. Maximum Level – The maximum reserve level for the General Fund is nine months of operating budget expenses. In the event that this fund exceeds the seven month level, the excess will be evaluated or transferred to one or more of the designated funds. III. Target Level – The target level of reserves is three months of operating budget expenses. In the event that the fund drops below the target level, rate increases or fund transfers would be considered. 3.1 Designated Other Post Employment Benefits (OPEB) Fund a. Purpose Designated Other Post Employment Benefits (OPEB) reserves are “general use” reserves that have been set apart by Board action to finance the medical benefits of qualified retirees as outlined in the District’s benefits plan. This fund is available to hold any Board designated OPEB funds. The District also has a trust at CalPERS and is restricted for the purpose of financing the OPEB liability. Money held in the CalPERS trust restricts the funds from any use other than OPEB. The two funds are considered jointly when looking at target reserve levels. Every two years, actuarial study is performed to update the annual financing requirements. Changes in the actuarial valuation may result from changes in benefit levels, employee population, health insurance costs, or general market conditions. b. Sources The OPEB liability may be financed by general use reserves coming from user rates and charges, either from an operating budget expenditure or from interfund transfers. Transfers of unrestricted reserves may come from the various designated funds or from the General Fund. As a part of the normal budget process, annual operating revenues have been sufficient to finance the ongoing needs of this designated fund. While debt financing is also an option, the District has only used user rates and charges to finance this fund. Page 22 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 I. Minimum Level – The minimum reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. When considering the reserve level of this fund, both the District held OPEB reserves and CalPERS held OPEB reserves must be considered jointly. II. Maximum Level – The maximum reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. In the event that the two funds, as described above, exceed the OPEB liability, the District will reduce the annual funding levels as defined by the actuarial study. III. Target Level – The target reserve level for this fund is equal to the District’s OPEB liability as determined by the actuarial study. In the event that the two funds, as described above, fall below the OPEB liability, the District will increase the annual funding levels as defined by the actuarial study. 3.2 New Water Supply Fund Category a. Purpose The New Water Supply Fund category is to finance the expansion portion of new water supply projects and is therefore to be paid by developers. When considering the reserve level of the New Water Supply category; the New Water Supply Fund, the New Water Supply Debt Fund, and the Designated New Water Supply Fund all work in concert and must be considered jointly. b. Sources The New Water Supply Fund receives reserves only from the new water supply fee. Other funds within the new water supply category of funds receive debt proceeds and general use reserves through a designation to this category. Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. Page 23 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 c. Funding Levels Effective December 1, 2020, the new water supply fee collection was discontinued. The New Water Supply Fund will continue to be used to fund qualified projects and to pay the proportionate share of debt service of new water supply projects until the monies in the fund are fully depleted. Diagram 3.2: New Water Supply Fund Category 3.3 Expansion Fund Category a. Purpose The Expansion Fund category is to finance the expansion portion of capital projects and therefore is to be paid for by developers. When considering the reserve levels of the expansion category, the following funds work in concert and Funding Source Debt Proceeds Restricted Funds Unrestricted and Undesignated Funding Sources Designated New Water Supply Fund Designated Funds Expansion New Water Supply Fund Restricted Funds New Water Supply Debt Fund Restricted Funds New Water Supply Fund New Water Supply Fund Category General Fund – Rates and Charges Debt Fund Page 24 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 must be considered jointly: the Expansion Fund, Expansion Debt Fund, Capital Improvement Fund, and the Designated Expansion Fund. Potable and recycled reserves are considered jointly while sewer is evaluated separately. b. Sources The Expansion Fund is financed by water charges in lieu of capacity fees (for temporary meters) and the “incremental” portion of the capacity fee. The other funds in this category may also be financed by debt proceeds, the “buy-in” portion of the capacity fee, and the general fund through a designation of reserves. c. Funding Levels I. Minimum Level – As the District matures the CIP will move to purely replacement and betterment projects. As the District moves through this lifecycle the need for expansion reserves will decrease and may be reduced to zero. II. Maximum Level – The maximum reserve level for the expansion category of funds is limited to five years of unfinanced expansion facilities as described in the District’s CIP Budget. To determine the unfinanced amount, the total financing needs must be reduced by the projected expansion revenues, bond financing, and any restricted or general fund revenues allocated to this fund category. If the combined expansion reserves exceed target levels, the District should consider reducing capacity fees, reallocating restricted or designated funds to meet other purposes, or shifting the timing of expansion projects. III. Target Level – The target level is six months of expansion expenditures. It is important that the expansion reserves remain at a minimum of six months of expansion expenditures. This reserve level allows the District the time necessary to issue additional debt without depleting expansion reserves. If the combined expansion reserves drop below six months of expenditures this would trigger a transfer of general use reserves, a bond sale, an adjustment to the timing of expansion projects, or a reallocation of restricted reserves. Bond Page 25 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 proceeds would be placed in the Restricted Bond Fund, transfers of general use reserves would be placed in the Designated Expansion Fund, and transfers of restricted reserves would be placed in the Expansion Capital Improvement Fund. Diagram 3.3: Expansion Fund Category (1) For Water Capacity Fees 32.4% goes into the Expansion fund and 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. Unrestricted and Undesignated Funding Sources Designated Expansion Fund Designated Funds Expansion Fund Restricted Funds Expansion Capital Improvement Fund Restricted Funds Expansion Debt Fund Restricted Funds Restricted Funds Debt Proceeds Capacity Fees (1) 2x Water Rates Funding Source General Fund – Rates and Charges Expansion Fund Capital Improvement Fund Bond Debt Expansion Fund Category Page 26 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 3.4 Replacement Fund Category a. Purpose The Replacement Fund category is to finance replacement projects. When considering the reserve levels of the replacement category of funds, the following funds work in concert and must be considered jointly: the Debt Fund, Capital Improvement Fund, and the Designated Replacement Fund. The purpose of these reserves is to pay for the replacement of capital infrastructure and capital purchases. These reserves are not to be used for the replacement of non-capital items. With the District’s development of its financial systems and the greater need and ability to separate and track reserves, the replacement reserves have been separated into three funds: water, recycled, and sewer. Projects undertaken solely for the purpose of replacing major capital equipment or facilities, i.e., where the cost exceeds $10,000 for capital purchases or $20,000 for infrastructure items, generally these are not considered normal maintenance. When the cost is below $10,000, the costs are financed annually as operational maintenance. As charges are incurred on replacement projects the reserves are deducted from the respective Replacement Funds on a monthly basis. b. Sources The various funds in this category are financed by debt proceeds, the “buy-in” portion of the capacity fee, and general fund designations. c. Funding Levels I. Minimum Level – The minimum reserve level of this category of funds is 3% of the historical value of existing assets as identified in the District’s current financial statements. Potable, recycled, and sewer replacement are evaluated separately. II. Maximum Level – The maximum reserve level of this category of funds is 6% of existing assets. If the combined replacement reserves exceed target levels, the District should consider transferring the “buy- in” portion of the capacity fee to meet other purposes. Page 27 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Another consideration would be to shift the timing of replacement projects. III. Target Level – The target reserve level of this category of funds is 4% of existing assets. In the event that the reserves fall below the recommended target level, the District should consider transferring the “buy-in” portion of the capacity fee. The District should also consider shifting the timing of replacement projects or issuing debt to support the planned level of facility replacement. The District will act based on the annual six-year rate model, to insure that at the end of that planning horizon the reserves exceed the minimum level and is approaching the target level. Page 28 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Diagram 3.4: Replacement Fund Category (1) For Water Capacity Fees 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. 3.5 Betterment Fund Category a. Purpose The Betterment Fund category is to finance the betterment portion of capital projects with a portion going to maintenance of the potable, recycled, and sewer systems. The District maintains separate Betterment Fund categories, one for each improvement district. An improvement district is a legally defined geographic area usually established for the purpose of bond financing of facilities. The betterment reserves within Unrestricted and Undesignated Funding Sources Designated Replacement Fund Designated Funds Replacement Capital Improvement Fund Restricted Funds Replacement Debt Fund Restricted Funds Restricted Funds Replacement Fund Category Debt Proceeds Capacity Fees (1) Funding Source General Fund – Rates and Charges Debt Fund Capital Improvement Fund Page 29 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 these funds are restricted by law for use within the improvement district in which the fees were collected (Water Code 71631.6). However, the legal restriction of this reserve depends upon the particular revenue source. (See Section 2.2 b. for a review of the availability fees). When considering the reserve levels of the betterment category of funds, the following funds work in concert and must be considered jointly: the Betterment Fund, Debt Fund, Capital Improvement Fund, and Designated Betterment Fund. b. Sources The Betterment Fund category receives restricted revenues by improvement district from availability fees (the first $10 is unrestricted, while amounts over $10 are restricted) collected through the county tax roll. Betterment may also be financed by debt proceeds, the “buy-in” portion of the capacity fee, as well as the general fund through a designation of reserves. c. Funding Levels I. Minimum Level – As the District matures the CIP will move to purely replacement projects. As the District moves through this lifecycle the need for betterment reserves will decrease and may be reduced to zero. II. Maximum Level – The maximum reserve level for the betterment category of funds is limited to five years of unfinanced betterment facilities as described in the District’s CIP Budget. To determine the unfinanced amount, the total financing need must be reduced by the projected betterment revenues, bond financing, and general fund designations. If this maximum is exceeded, then the District should evaluate reductions in the special water rates and availability fees, transferring designated reserves to meet other purposes, or shifting the timing of betterment projects. Page 30 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 III. Target Level – The target is six months of betterment expenditures. It is important that the betterment reserves remain at a minimum of six months of betterment expenditures. This reserve level allows the District the time necessary to issue additional debt without depleting betterment reserves. If the combined betterment reserves drop below six months of expenditures this would trigger a transfer of general use reserves, a bond sale, or an adjustment to the timing of betterment projects. Bond proceeds would be placed in the Betterment Bond Fund while transfers would be placed in the Designated Betterment Fund. Page 31 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Fund Diagram 3.5: Betterment Fund Category Funding Source Availability Charges (1) Capacity Fees (2) Debt Proceeds Restricted Funds Capital Improvement Fund Restricted Funds Betterment Debt Fund Restricted Funds Betterment Capital Improvement Fund Restricted Funds Betterment Fund Designated Funds Designated Betterment Fund Unrestricted and Undesignated Funding Sources (1) The portion of charges over $10 per parcel is restricted. (2) For Water Capacity Fees 67.6% goes into the Capital Improvement Fund. For Sewer Capacity Fees 100% goes into the Capital Improvement Fund. General Fund – Rates and Charges Bond Debt Betterment Fund Betterment Fund Category Page 32 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Diagram 3.6: Fund Targets Fund or Fund Category Actions to Consider if below Target Target Maximum New Supply Fund Category New supply fee increase, bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures Nexus of cost to fee Expansion Fund Category Capacity fee increase, bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures Nexus of cost to fee Replacement Fund Category Bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = 4% of infrastructure Nexus of cost to fee Betterment Fund Category Bond financing, or transfer to designated or CIF Funds Total of all funds in fund category = six months of capital expenditures 5 years unfunded needs Debt Reserve Fund Increase tax collection or rates One semi-annual payment Two semi-annual payments Rate Stabilization Fund Fund transfers from legally available funds The financial impact of two consecutive years of low winter water usage The financial impact of three consecutive years of low winter water usage OPEB Fund Fund transfers Full funding Full funding General Fund Rate increase or fund transfers Three months of operating budget expenses Nine months of operating budget expenses Additional Restricted Funds 4.0 Capital Improvement Fund a. Purpose The “Capital Improvement Fund’s sole purpose is to track the “buy-in” portion of the capacity fee and to ensure these fees are expended solely for the purpose for which they were Page 33 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 collected. In this case it is to pay for facilities that were in existence at the time this fee was established. These fees may be used for expansion, replacement, or betterment projects or any debt related to these categories. The water capacity fees may also be used for either the potable or the recycled systems. As capacity fees are collected, the “buy-in” portion of the fee is allocated as needed to one of three capital improvement funds, one in each of the Expansion, Replacement, and Betterment Fund categories. These reserves are used to pay debt or offset any negative balance within these three categories of funds. For sewer, these fees fund the Expansion, Replacement, or Betterment Fund categories. These fees may not be used to finance the New Water Supply category, as there were no new water supply facilities in existence at the time the new methodology for capacity fees was established. b. Sources The “buy-in” portion of the capacity fee collected after June 30, 2010 or after September 30, 2014 for sewer. c. Funding Levels There are no minimums, maximums, or target levels for these reserves on an individual basis. The allocation of this fee to the various capital improvement funds is dependent on the overall reserve levels within each fund category. 4.1 Debt Reserve Fund a. Purpose The Debt Reserve Fund is established to hold the proceeds from the various debt issuances. There are two types of debt, General Obligation bonds and Certificates of Participation bonds. The proceeds are transferred to the New Water Supply, Expansion, Replacement, or Betterment Debt Funds as they are expended for various facilities within those fund categories. As repayment of the debt occurs, the balances within these individual funds are reduced so that the financial impact of issuing debt is tracked within the category for which the debt was issued. b. Sources Debt proceeds. Page 34 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 c. Uses There are no minimums, maximums, or target levels for this fund on an individual basis. This fund is available on an as needed basis to fund CIP projects for new water supply, expansion, replacement, or betterment. From a funding level perspective, these reserves are evaluated in the context of all the various funds within each fund category. 4.2 Rate Stabilization Fund a. Purpose The Rate Stabilization Fund is established for the purpose of minimizing rate increases in response to one-time events and therefore stabilizing the rates and charges imposed by the District to meet covenanted debt service coverage levels. The Rate Stabilization Fund is not intended to be used to offset regular rate increases needed to meet inflationary cost increases in operations. b. Sources The District may budget for Rate Stabilization Fund deposits from the Sewer Fund, amounts in excess of the annual debt service coming due and payable in the fiscal year, after payment of operating expenses. The allowable amount that may be deposited shall not be transferred prior to payment of the annual debt service obligation. c. Uses There is no minimum level for this fund. The maximum level shall be equal to the financial impact of three (3) consecutive years of low winter water usage. The target level for this fund shall be equal to two (2) consecutive years of low winter water usage. For the purposes of calculating debt service, amounts transferred from the Rate Stabilization Fund to the Sewer Fund will constitute Gross Revenue in the fiscal year the transfer occurs. All interest or other earnings on deposits in the Rate Stabilization Fund will be withdrawn at least annually and will be accounted for as operating revenue in the Sewer Fund. Fund Transfers 5.0 Funding Levels As described in the preceding sections, the District maintains reserves for its operating and capital activities. These reserves can be of three types: 1) undesignated or general use reserves, 2) designated, and 3) restricted for a specific purpose. The Page 35 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 restricted reserves can be restricted geographically and/or by purpose. The District maintains various funds to track the various designations and restrictions. The source of the money for each fund was discussed along with the purpose, source of funds, and levels. Key characteristics of these funds are the target levels, minimums, and maximums. The funding levels must be viewed in the context of the economic environment, political environment, and in light of the District’s rate model. The District’s six-year rate model not only shows the current balance but also shows the trend of the fund balances. Often the trend of the fund is a greater indicator of financial stability than is the current balance. The rate model is updated each year with the budget process and evaluates each fund over the next six years. The rate model will take into account the general economic environment, looking at the development rate, supply rate increases, the possibility of raising rates, capital infrastructure spending, and strategic plan initiatives. The fund balances may at times be over or under the target amount. This is not only acceptable but expected. The rate model provides an empirical estimate of the conformance between the projected District’s financial activities and the guidelines of this policy. 5.1 Fund Transfers Reserves within the District’s various designated funds come from interfund transfers of unrestricted general use reserves. It is important to note that the District has the ability to use general use reserves for any business purpose. General use reserves may be transferred to and from any unrestricted fund for any business need. Designated reserves are general use reserves which have been set aside for a specific purpose by Board action. These reserves can only be used for the purpose they were designated, or with Board action they may be used for any other business purpose. While general use reserves may be used for any restricted purpose they may not be transferred to Restricted Funds due to the sensitivity of the tracking of restricted reserves. If reserves are needed for a restricted purpose they are transferred to a Designated Fund within the fund category with that particular purpose. Reserves restricted to a fund category may only be used within that category and may not be transferred to another category. For example, the “incremental” portion of the capacity fee are restricted reserves for a specific purpose, and may not be transferred to another category as no other category has the same purpose. However, the “buy-in” portion of the capacity fees are Page 36 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 restricted for purposes that are shared by more than one category of funds and may therefore be transferred to a restricted fund within another fund category as long as it shares the same purpose. In many situations reserve transfers are expected as some fund categories will exceed their maximums or drop below their minimums. Only fund categories that are below the stated target are eligible to receive transferred reserves. Fund categories that exceed their maximums are first to be considered for transfers out, followed by funds that exceed their targets. Funds that exceed their minimums are also available for reserve transfers out, but only when other options are not available. The rationale for prioritizing reserve transfers is based on the immediacy of the need and the availability of reserves from other funding sources. For example, the General Fund is first to receive reserves when it drops below its target or minimum levels. This is because of the immediate and ongoing nature of the expenditures that are served by this fund. The operation of the District is first and foremost of the objectives of the District. On the other end of the spectrum, the Replacement Fund has a long- term perspective and will be used to partially finance replacement assets for many years to come. Debt financing is available to respond to this long term, foreseeable, and planned cash flow. This fund is less likely to have immediate needs and has other financing options. When making the determination of when transfers are necessary, all funds within a fund category work as a group. The combined balance of the restricted and designated funds is looked at when determining whether the fund category requires additional funding from the Restricted Capital Improvement Fund, Restricted Debt Fund, or the General Fund. Because the Capital Improvement Fund may finance expansion, replacement or betterment reserves may be transferred between these fund categories, but only back and forth within its own type of restricted fund. As an example, if during the rate model update process it was determined that the Expansion Funds (designated and restricted) would drop and stay below the minimum during the six-year planning horizon, this would trigger a bond sale, a transfer of general use reserves, and/or a transfer of restricted reserves. If in the cash planning process, it was anticipated that the General Fund would remain above target during the planning horizon and that the trend did not present a problematic underfunded status, then Page 37 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 General Fund reserves would be considered available for transfer prior to making proceeds available from a bond sale. Also, if during this period the Betterment Fund category was anticipated to exceed its maximum, then reserves from either the Designated Betterment Fund, or the Capital Improvement Fund would be transferred to the corresponding Expansion Fund prior to a bond sale. All funds are evaluated to determine which has the greatest need or availability of reserves before any reserve transfer recommendation is presented to the Board. Page 38 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 GLOSSARY The Reserve Policy contains terminology that is unique to public finance and budgeting. The following glossary provides assistance in understanding these terms. Annexation Fees: When water service is requested for land outside the boundaries of the District, the land to be serviced must first be annexed. For sewer service the land must be annexed into an improvement district within the District. Assets: Resources owned or held by Otay Water District that has monetary value. Availability Fees: The District levies charges each year in developed areas to be used for upgrades, betterment, or replacement and in undeveloped areas to provide a source of funding for planning, mapping, and preliminary design of facilities to meet future development. Current legislation provides that any availability charge in excess of $10.00 per acre shall be used only for the purpose of the improvement district for which it was assessed. Bond: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are authorized in a District bond resolution. The most common types of bonds are General Obligation (GO) bonds and Certificates of Participation (COPs). These are frequently used for construction of large capital projects such as buildings, reservoirs, pipelines and pump stations. Capital Equipment: Fixed assets such as vehicles, marine equipment, computers, furniture, technical instruments, etc. which have a life expectancy of more than two years and a value over $10,000. Capital Improvement Program: A long-range plan of the District for the construction, rehabilitation and modernization of the District-owned and operated infrastructure. Page 39 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 CWA: The County Water Authority was organized in 1944 under the State County Water Authority Act for the primary purpose of importing Colorado River water to augment the local water supplies of the Authority's member agencies. The Authority purchases water from the Metropolitan Water District of Southern California (MWD) which imports water from the Colorado River and the State Water Project. Debt Service: The District's obligation to pay the principal and interest of bonds and other debt instruments according to a predetermined payment schedule. Expenditures/Expenses: These terms refer to the outflow of funds paid or to be paid for an asset, goods, or services obtained regardless of when actually paid for. (Note: An encumbrance is not an expenditure). An encumbrance reserves funds to be expended in a future period. Fund: An account used to track the collection and use of monies for a specifically defined purpose. Fund Balance: The current funds on hand resulting from the historical collection and use of monies. The difference between assets and liabilities reported in the District’s Operating Fund plus residual equities or balances and changes therein, from the results of operations. Interest Income: Earnings from the investment portfolio. Per District Policy Number 25, interest income will be allocated to the various funds each month based upon each fund’s prior month- ending balance. Late Charges/Penalties: Charges and penalties are imposed on customer accounts for late payments, returned payments, and other infringements of the District’s Code of Ordinances. 1% Property Tax: In 1978, Proposition 13 limited general levy property tax rates for all taxing authorities to a total rate of 1% of full cash value. Subsequent legislation, AB 8, established that the receipts from the 1% levy were to be distributed to taxing agencies according to approximately the same proportions received prior to Proposition 13. Page 40 of 40 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject RESERVE POLICY Policy Number 25 Date Adopted 2/10/93 Date Revised 11/4/20 Operating Budget: The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel, and does not include purchases of major capital plant or equipment which is budgeted for separately in the Capital Budget. The Operating Budget also identifies planned non-operating revenues and expenses. Revenue: Monies that the District receives as income. It includes such items as water sales and sewer fees. Estimated revenues are those expected to be collected during the fiscal year. Russell Square: A sewer lift station constructed in 1983 that serves four properties in the Russell Square Development. System Fees: Each water service customer pays a monthly system charge for water system replacement, maintenance, and operation expenses. The charge is based on the size of the meter and class of service. Tax Collection for Bond Debt: California Water Code Section 72091 authorizes the District, as a municipal water district, to levy ad valorem property taxes which are equal to the amount required to make annual payments for principal and interest on General Obligation bonds approved by the voters prior to July 1, 1978. Unit: A Unit of water is 100 cubic feet or 748 gallons of water. Water Rates: Rates vary among classes of service and are measured in Units. The water rates for residential customers are based on an accelerated block structure. As more Units are consumed, a higher Unit rate is charged. Effective in 2009, all non- residential customers are charged for water based on a tiered rate structure in which water rates are based on meter size and amount of Units consumed. © 2014 HDR, all rights reserved. November 4, 2020 Water and Sewer Capacity Fee Study Update Attachment D Agenda 2 ▪Review General Manager Recommendation ▪HDR Review of the Capacity Fee Study ▪Review of Capacity Fee Increase Driver ▪BIA Concerns ▪Next Steps ▪Commentary and Questions Recommended Action 3 ▪General Manager Recommendation o Adopt Ordinance No. 580 Amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A of the Code of Ordinances to adjust the District’s Water Capacity Fees and Sewer Capacity Fees o Adopt Resolution No. 4389 Amending Policy 25, the Reserve Policy o Changes Effective December 1, 2020 ▪Alternative Option o Allow additional time for BIA feedback and defer action on Ordinances and Resolutions 1 Board meeting Overview of Capacity Fees 4 ▪Objective that growth pays for growth ▪New customers “buy-in” to the system ▪Fees reviewed periodically to ensure equity and accuracy ▪This fee was last updated June 2017 ▪The method used was the Combined Capacity Fee Method ▪Combining the New Water and Capacity Fee into a single Capacity Fee ▪HDR performed the study Overview of the Capacity Fee Study Presentation Purpose of the District’s Study Provide an Overview of Capacity Fees Discuss Basis for Establishing Cost- Based Capacity Fees Review the Draft Water and Sewer Capacity Fee Results Questions / Discussion Purpose of the District’s Study 6 ▪Review and update the capacity and annexation fees to reflect existing conditions and value of the assets in place and capacity available ▪New water supply fee combined with the water capacity fee ▪Annexation fees reviewed and no update necessary ▪Applied the same methodology and approach for both water and sewer ▪Inform development community and public of the study and the opportunity for review and feedback ▪Present the proposed capacity fees and development community comments to the Board for consideration Overview of Capacity Fees How are Capital Construction Projects Paid For? 8 Water Rates +Capacity Fees ▪Rate revenues can be used for any type of capital expense ▪Revenue bonds are issued to finance construction where the expense exceeds available cash resources ▪All debt service, regardless of the purpose of the capital project, must be funded exclusively from rates ▪Capacity fee funds (paid by new development) can be used only for improvements that expand capacity ▪Capacity fee funds can be used for debt service that is growth/expansion related Overview of Capacity Fees Purpose: To bring equity to existing and new connections to the system. To fund infrastructure necessary to serve growth. ▪New connections pay a “buy-in” for existing assets and an “incremental” fee for future or new expansion related facilities ▪These are a one-time fee to pay into the system, a share equal to the value to the funds paid by others ▪New connections to pay an equitable share of expansion-related facilities needed to serve them Calculation: The fee is determined by current assets, bringing them into current day dollars (applying cost index) plus future capital related to growth. ▪Does not include Operations and Maintenance costs in calculation or fund Operations and Maintenance costs ▪Fees may only be used for growth related debt and CIP projects9 Establishing Cost-Based Capacity Fees Basis for Establishing Capacity Fees ▪Established accepted methodologies ▪System Planning Criteria ▪Determination of an Equivalent Dwelling Unit (EDU) o Analysis based on District’s land use projections to determine future EDUs ▪Capital Improvement Plans ▪System Financing ▪Legal Requirements 11 Based on Generally Accepted Methodologies Defining What is “Generally Accepted”? 12 Calculation Capacity Fees Value of Capacity (Existing and Future) Existing and Future EDUs Maximum Allowable Capacity Fee= ▪The fee is determined by bringing current assets, into current day dollars (applying cost index) plus future capital related to growth ▪Method for Determining Plant Value: o Replacement Cost (Original cost, plus Engineering News Record, Construction Cost Index (ENR-CCI) from installment date, less depreciation) o Pipe current replacement cost (based on recent District analysis construction pipe costs; less depreciation) o Combined the existing Capacity Fee and New Water Supply Fee together for this analysis ▪Future CIP o Current Facility Plans (expansion projects) o Includes both capacity and new supply projects o Proportion to serve growth ▪EDUs o Existing –Current 2019 Demand o Future –Land use projection13 Review the Water and Sewer Draft Capacity Fee Study Overview of the District’s Capacity Fee Methodology ▪Using combined methodology (consistent with past practices/methodology) ▪Used system asset records (06/30/19) ✓Original cost to replacement cost using Engineering News Record Construction Cost Index (ENR-CCI); less depreciation ✓Valued pipe assets at current replacement cost, less depreciation (potable 12” and less assumed to be contributed, and 8” and less for recycled) ✓Excluded meters and field equipment ▪Reduced by outstanding bond principal ▪Included ✓Past interest payments, less depreciation ✓Eligible capital reserves ▪Used capital improvement plan for expansion projects only15 Components of the Water Capacity Fee 16 Total “Allowable” Capacity Fee Total Existing Capacity Plant (Replacement Cost Less Depreciation)$971,488,371 Total Future Capacity Plant 263,536,600 Total Capacity Plant $1,235,024,971 Existing EDUs 76,374 Future EDUs 34,683 Total EDUs 111,057 Total Allowable Capacity Fee per 3/4” Equivalent Meter $11,120.60 Summary of Allowable Water Capacity Fee Based on a 3/4-Inch Meter Equivalency Existing and Calculated Water Capacity Domestic and Irrigation by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $7,658.89 + $831.37 = $8,490.26 $11,120.60 1” 2.5 19,147.23 + 2,078.43 = 21,225.66 27,801.50 1- 1/2” 5.0 38,294.45 + 4,156.85 = 42,451.30 55,603.00 2” 8.0 61,271.12 + 6,650.96 = 67,922.08 88,964.80 3” 16.0 122,542.24 + 13,301.92 = 135,844.16 177,929.60 4” 25.0 191,472.25 + 20,784.25 = 212,256.50 278,015.00 6” 50.0 382,944.50 + 41,568.50 = 424,513.00 556,030.01 8” 80.0 612,711.20 + 66,509.60 = 679,220.80 889,648.02 10” 115.0 880,772.35 + 95,607.55 = 976,379.90 1,278,869.02 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. Present and Calculated Water Capacity Fee by Meter Size ▪Calculated capacity fee combines capacity and new water supply fee ▪Triad development area receive a credit (lower fee) for storage 17 Existing and Calculated Water Capacity Domestic TRIAD by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $5,745.70 + $831.37 = $6,577.07 $8,340.45 1” 2.5 14,364.25 + 2,078.43 = 16,442.68 20,851.13 1- 1/2” 5.0 28,728.50 + 4,156.85 = 32,885.35 41,702.25 2” 8.0 45,965.59 + 6,650.96 = 52,616.55 66,723.60 3” 16.0 91,931.19 + 13,301.92 = 105,233.11 133,447.20 4” 25.0 143,642.48 + 20,784.25 = 164,426.73 208,511.25 6” 50.0 287,284.96 + 41,568.50 = 328,853.46 417,022.51 8” 80.0 459,655.94 + 66,509.60 = 526,165.54 667,236.01 10” 115.0 660,755.42 + 95,607.55 = 756,362.97 959,151.77 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. Present and Calculated Triad Area Water Capacity Fee by Meter Size 18 ▪Triad Area receives storage credit ▪Annexation fees apply to Triad Area Components of the Sewer Capacity Fee 19 Total “Allowable” Capacity Fee Total Existing Capacity Plant (Replacement Cost Less Depreciation)$52,799,338 Total Future Capacity Plant 3,463,600 Total Capacity Plant $56,262,938 Existing EDUs 6,694 Future EDUs 60 Total EDUs 6,754 Total Allowable Capacity Fee per EDU $8,330.31 Summary of Allowable Sewer Capacity Fee Existing and Calculated Sewer Capacity Fee by Number of EDUs Number of EDUs[1] Existing Capacity Fee Outside ID Area[2] Existing Capacity Fee Inside ID Area[2] Calculated Capacity Fee Outside ID Area Calculated Capacity Fee Inside ID Area 0.38 $2,196.62 $1,283.86 $3,165.52 $2,288.48 0.60 3,468.34 2,027.15 4,998.19 3,613.39 1.00 5,780.57 3,378.59 8,330.31 6,022.31 1.20 6,936.68 4,054.31 9,996.38 7,226.78 0.70 4,046.40 2,365.01 5,831.22 4,215.62 [1] EDU's are determined by the District's code, Section 53.09. For example, Single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. [2] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. Present and Calculated Sewer Capacity Fee by Meter Size 20 ▪Outside ID area, pays full capacity fee and an annexation fee for sewer, ▪Inside ID area pays a reduced capacity fee by the principal paid on the 1990 State loan for treatment plant, and all past interest payments Existing Annexation Fees 21 Existing Water Annexation Fee by Meter Size Meter Size Demand Factor Existing Annexation Fee[1] 3/4” 1.0 $2,103.71 1” 2.5 5,259.28 1- 1/2” 5.0 10,518.55 2” 8.0 16,829.68 3” 16.0 33,659.36 4” 25.0 52,592.75 6” 50.0 105,185.50 8” 80.0 168,296.80 10” 115.0 241,927.20 Existing Sewer Annexation Fee ($/EDU) Customer Classification Number of EDUs Existing Annexation Fee[1] Hotel/Motel w/o kitchen, per unit 0.38 $437.31 Hotel/Motel with kitchen, per unit 0.60 690.49 Residential units (2) 1.00 1,150.82 Commercial – first 1,000 sq. ft. 1.20 1,380.98 Commercial – addt’l 1,000 sq. ft. 0.70 805.57 [1] Fees revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020 [2] Residential units include single-family, multi-family, condos and mobile homes are 1.0 EDU per unit. ▪Annexation fees reviewed, no underlying components changed; no need to update ▪Existing fees shown only as informational Capacity Fee Cost Driver –Regional Pipeline Replacement Cost 22 Capacity Fee Cost Driver –Otay Pipeline Replacement Cost 23 BIA Concerns 24 ▪Significant increase adversely impacts projects ▪Driving factor -$57 per inch foot pipeline cost seems high ▪Would like to see an incremental approach option for fixtures Next Steps 25 ▪November 4th –Present item to District Board of Directors ▪December 1 (anticipated) -Effective date of updated Capacity Fees ▪Ongoing –Discussions with BIA ▪Review of $57 per inch foot pipeline costs ▪Gather information on incremental approach Concluding Comments 26 ▪Capacity and annexation fees are an equitable method to finance the cost of growth and expansion facilities ▪Water capacity and new water supply fee have been combined ▪District has proposed cost- based fees reflective of existing conditions and value of the assets in place and capacity available Recommended Action 27 ▪General Manager Recommendation o Adopt Ordinance No. 580 Amending Section 28, Connection Fees and Charges for Potable or Recycled Water Service; Section 31, Temporary Water Service; and Appendix A of the Code of Ordinances to adjust the District’s Water Capacity Fees and Sewer Capacity Fees o Adopt Resolution No. 4389 Amending Policy 25, the Reserve Policy o Changes Effective December 1, 2020 ▪Alternative Option o Allow additional time for BIA feedback and defer action on Ordinances and Resolutions 1 Board meeting Questions / Discussion Draft Report Water and Sewer Capacity Fees February 2020 Exhibit E 900 108th Ave NE, Suite 1300 Bellevue, WA 98004 March 9, 2020 Mr. Kevin Koeppen Assistant Chief, Finance Otay Water District 2554 Sweetwater Springs Blvd. Spring Valley, California 91978-2004 Subject: Draft Report Water and Sewer Capacity Fees Dear Mr. Koeppen: Enclosed please find HDR’s draft report regarding the water and sewer capacity fees for the Otay Water District (District). This report includes the combining of the new water supply fee into the water capacity fee. The development of this report is intended to provide to the District the basis to establish cost-based water and sewer capacity fees. The adoption of final water and sewer capacity fees are a policy decision of the District Board. This report has been prepared using generally accepted financial and engineering principles. The District’s financial, budgeting, planning, and engineering data were the primary sources for much of the information contained in this report. HDR would recommend that prior to implementing the fees, the fees be reviewed by District legal counsel for compliance with California State law. HDR appreciates the opportunity to assist the District in this matter. We also would like to thank you and your staff for the assistance provided to us. We look forward to future opportunities to work with the District. Sincerely yours, HDR Engineering, Inc. Shawn Koorn Associate Vice President Table of Contents i Otay Water District – Water and Sewer Capacity Fees Executive Summary Introduction .................................................................................................................. 1 Study Overview ............................................................................................................. 1 Consultant’s Recommendations .................................................................................... 6 Disclaimer ...................................................................................................................... 6 Summary ....................................................................................................................... 6 1 Introduction and Overview 1.1 Introduction ........................................................................................................ 7 1.2 Defining Capacity Fees ........................................ ……………………………………………….7 1.3 Economic Theory and Capacity Fees .................................................................... 7 1.4 Capacity Fee Criteria ............................................................................................ 8 1.5 Overview of the Capacity Fee Methodology ........................................................ 9 1.6 Summary………………………………… .................. …………………………………………………….10 2 Legal Considerations in Establishing Capacity Fees 2.1 Introduction ...................................................................................................... 11 2.2 Requirements Under California State Law ......................................................... 11 2.3 Proposition 218 and 26 and Capacity Fees ......................................................... 13 2.4 Summary ........................................................................................................... 14 3 Development of the Water and Sewer Capacity Fees 3.1 Introduction ...................................................................................................... 15 3.2 Overview of the District’s Water and Sewer System .......................................... 15 3.3 Existing Water Capacity Fees ............................................................................. 16 3.4 Calculation of the Water Capacity Fees.............................................................. 16 3.4.1 Water System Planning Criteria ............................................................ 16 3.4.2 Water Equivalent Dwelling Units ......................................................... 17 3.4.3 Calculation of the Water Capacity Fee .................................................. 18 3.4.4 Allowable Water Capacity Fee .............................................................. 20 3.5 Existing Sewer Capacity Fees ............................................................................. 22 3.6 Calculation of the Sewer Capacity Fees .............................................................. 23 3.6.1 Sewer System Planning Criteria ............................................................ 23 3.6.2 Calculation of the Sewer Capacity Fee .................................................. 24 3.6.3 Allowable Sewer Capacity Fee .............................................................. 25 Table of Contents Table of Contents ii Otay Water District – Water and Sewer Capacity Fees 3.7 Water and Sewer Annexation Fees .................................................................... 26 3.8 Key Assumptions .............................................................................................. 28 3.9 Consultant’s Recommendations ........................................................................ 28 3.10 Summary ........................................................................................................... 29 Technical Appendix A – Water Capacity Fees Technical Appendix B – Sewer Capacity Fees Executive Summary 1 Otay Water District – Water and Sewer Capacity Fees Introduction HDR Engineering Inc. (HDR) was retained by Otay Water District (District) to review and update the capacity fees for the water and sewer utilities. The purpose of capacity fees is to recover the costs of public facilities in existence at the time the fee is imposed, and for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged. These fees are charged to new customers connecting to the system, or the incremental increase for existing customers increasing their demands compared to value of their existing (pre-expansion) capacity. The District’s current capacity fees were last formally completed and adopted in May of 2017. A key element of this study is the combination of the water capacity and new water supply projects into one fee referred to from now on as the water capacity fee. Since 2016, the fees have been updated quarterly based on the Engineering News Record Construction Cost Index (ENR-CCI) for Los Angeles. The capacity fees were recently updated as of November 2019 ENR-CCI and the fees were effective January 1, 2020. General industry practice recommends adjusting these fees quarterly for changes in the costs of construction, and to update the fees every three to five years, or whenever comprehensive planning documents for the systems are updated. By establishing cost-based capacity fees, the District is being proactive and taking an important step in providing adequate infrastructure to meet growth-related needs, and more importantly, providing this required infrastructure to new customers in a cost-based and equitable manner. Study Overview The capacity fees are calculated in conformance with generally accepted rate making practices and are based on the District’s planning and design criteria. The capacity fees are based on the existing infrastructure and future capital improvements needed to serve growth divided by the number of equivalent dwelling units (EDUs) that will be served by the new capacity. A component buy-in (existing) and expansion (future) approach is taken in developing the fees because each component can have different planning and design criteria. The calculations take into account the financing mechanisms of capital improvements. These fees must be implemented according to the capacity requirement (i.e., the impact) each new connection places on the water and sewer system. This way, the capacity fees are related to the costs the new customer places on the systems and the benefit they derive from infrastructure in place to serve them. The District implements the water capacity fees based on water demand per equivalent dwelling unit (EDU). For the District, an EDU is defined as a 3/4-inch meter equivalent and is the meter size typically used for residential connections. The capacity fee for all meters is based on the American Water Works Association (AWWA) standardized method for determining meter equivalency for larger meters based on the 3/4-inch meter equivalents. The capacity fee analysis resulted in the water capacity fee for one (1) EDU or 3/4-inch meter increasing from $8,490.26, the existing fee (water capacity fee + new water supply fee), to $11,120.60 or an increase of Executive Summary Executive Summary 2 Otay Water District – Water and Sewer Capacity Fees $2,630.34. Table ES – 1, below, shows the existing and calculated water capacity fees for the District for both domestic and irrigation by meter size. Table ES – 1 Existing and Calculated Water Capacity Domestic and Irrigation by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $7,658.89 + $831.37 = $8,490.26 $11,120.60 1” 2.5 19,147.23 + 2,078.43 = 21,225.66 27,801.50 1- 1/2” 5.0 38,294.45 + 4,156.85 = 42,451.30 55,603.00 2” 8.0 61,271.12 + 6,650.96 = 67,922.08 88,964.80 3” 16.0 122,542.24 + 13,301.92 = 135,844.16 177,929.60 4” 25.0 191,472.25 + 20,784.25 = 212,256.50 278,015.00 6” 50.0 382,944.50 + 41,568.50 = 424,513.00 556,030.01 8” 80.0 612,711.20 + 66,509.60 = 679,220.80 889,648.02 10” 115.0 880,772.35 + 95,607.55 = 976,379.90 1,278,869.02 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. The District’s current fee schedule has a separate fee for the Triad Development area. The capacity fees for the Triad area are credited against the portion of the fee that relates to potable water storage, which is 24.98% of the fee and reflects the time value of money for the $17 million storage facilities paid by the Triad area. Table ES – 2 presents the calculated water capacity fees for the Triad Development. New connections within the Triad area still pay the annexation fee (as appropriate), as presented within this report. Executive Summary 3 Otay Water District – Water and Sewer Capacity Fees Table ES – 2 Existing and Calculated Water Capacity Domestic TRIAD by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $5,745.70 + $831.37 = $6,577.07 $8,340.45 1” 2.5 14,364.25 + 2,078.43 = 16,442.68 20,851.13 1- 1/2” 5.0 28,728.50 + 4,156.85 = 32,885.35 41,702.25 2” 8.0 45,965.59 + 6,650.96 = 52,616.55 66,723.60 3” 16.0 91,931.19 + 13,301.92 = 105,233.11 133,447.20 4” 25.0 143,642.48 + 20,784.25 = 164,426.73 208,511.25 6” 50.0 287,284.96 + 41,568.50 = 328,853.46 417,022.51 8” 80.0 459,655.94 + 66,509.60 = 526,165.54 667,236.01 10” 115.0 660,755.42 + 95,607.55 = 756,362.97 959,151.77 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. The District implements the sewer capacity fees based on a per equivalent dwelling unit (EDU) basis. For the sewer utility, an EDU is calculated to reflect the capacity of a single-family home to provide sewer service, rather than meter size which may not reflect the sewer demands placed on the system. In this way, the number of EDU’s better reflects the capacity impacts the customer has placed upon the sewer system. Section 53.09 of the District’s Code provides guidelines for determining the number of EDUs. For example, single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. Hotels/motels with rooms with no kitchen are charged 0.38 EDUs per unit, while rooms with kitchens are charged 0.60 EDUs. Commercial uses are charged 1.20 EDUs for the first 1,000 square feet, and 0.70 EDU per 1,000 square feet of additional space. The Resolution also specifies, that customers within an ID area should pay an equitable portion of the costs of available capacity, but should not pay an actual annexation fee, and should receive a credit for debt payments they have paid through debt assessments applied to parcels within the ID areas. The sewer customers outside an ID area, would pay the full capacity fee and an annexation fee. The sewer customers inside an ID area who would pay only a reduced capacity fee, which is reduced by the principal paid on the 1990 State loan for the treatment plant, including all past interest payments. The District has an existing sewer capacity fee of $5,780.57 for Outside ID area, and $3,378.59 for Inside ID area per EDU. Table ES – 3, below, shows the calculated sewer capacity fees for the District, of $8,330.31 for Outside ID area, and $6,022.31 for Inside ID area per EDU which is an increase of $2,549.74 outside an ID area and $2,643.72 inside an ID area. Executive Summary 4 Otay Water District – Water and Sewer Capacity Fees Table ES – 3 Existing and Calculated Sewer Capacity Fee by Number of EDUs Number of EDUs[1] Existing Capacity Fee Outside ID Area[2] Existing Capacity Fee Inside ID Area[2] Calculated Capacity Fee Outside ID Area Calculated Capacity Fee Inside ID Area 0.38 $2,196.62 $1,283.86 $3,165.52 $2,288.48 0.60 3,468.34 2,027.15 4,998.19 3,613.39 1.00 5,780.57 3,378.59 8,330.31 6,022.31 1.20 6,936.68 4,054.31 9,996.38 7,226.78 0.70 4,046.40 2,365.01 5,831.22 4,215.62 [1] EDU's are determined by the District's code, Section 53.09. For example, Single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. [2] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. The District, as a matter of policy, may charge any amount up to the cost-based capacity fee but not over that amount. Charging an amount greater than the net allowable capacity fee would not meet the practical basis of charging cost-based fees that are proportionally related to the benefit derived by the customer. In addition to the capacity fee, an annexation fee is charged to new customers annexing into the District boundaries. The annexation fees were reviewed as a part of this study, however there was not a need to update the fees due to the underlying components had not changed significantly. Therefore, the current annexation fees are only shown here as informational. The annexation fee reimburses existing customers for past contributions so that all customers have contributed equally to the District’s water and sewer system. Ordinance Section 9.04B established a “base” rate on June 7, 2017 for water of $2,103.71 for a 3/4-inch meter, and sewer of $1,150.82 for 1 EDU. The base rate is updated quarterly by the Engineering News Record Construction Cost Index (ENR-CCI) for the Los Angeles. Ordinance Section 9.04B also established a “base” index ENR-CCI of 11,555.03 on April 1, 2017 as the base index. The water annexation fees are in addition to the water capacity fees. Table ES – 4, below, shows the existing water annexation fees for the District updated on 11/11/2019 and effective 1/1/2020. Executive Summary 5 Otay Water District – Water and Sewer Capacity Fees Table ES – 4 Existing Water Annexation Fee by Meter Size Meter Size Demand Factor Existing Annexation Fee[1] 3/4” 1.0 $2,103.71 1” 2.5 5,259.28 1- 1/2” 5.0 10,518.55 2” 8.0 16,829.68 3” 16.0 33,659.36 4” 25.0 52,592.75 6” 50.0 105,185.50 8” 80.0 168,296.80 10” 115.0 241,927.20 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. The sewer annexation fee, per District Resolution, applies only to customers who are not currently within an ID area that annex into the District’s service area. Customers within an ID area are assumed to have been paying the availability charges and therefore are considered to be equal to other existing customers in having paid their share of system improvements prior to connecting to the system. EDU's are determined by the District's code, Section 53.09. For example, single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. Table ES – 5, below, shows the existing sewer annexation fees for the District updated on 11/11/2019 and effective 1/1/2020. The sewer annexation fee is in addition to the sewer capacity fee. Table ES – 5 Existing Sewer Annexation Fee ($/EDU) Customer Classification Number of EDUs Existing Annexation Fee[1] Hotel/Motel w/o kitchen, per unit 0.38 $437.31 Hotel/Motel with kitchen, per unit 0.60 690.49 Residential units (2) 1.00 1,150.82 Commercial – first 1,000 sq. ft. 1.20 1,380.98 Commercial – addt’l 1,000 sq. ft. 0.70 805.57 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Residential units include single-family, multi-family, condos and mobile homes are 1.0 EDU per unit. Executive Summary 6 Otay Water District – Water and Sewer Capacity Fees Consultant’s Recommendation Based on our review and analysis of the District’s water and sewer capacity fees, HDR makes the following recommendations: 1. The District should adopt the water and sewer capacity fees for new connections which are no greater than the net allowable water and sewer capacity fees as set forth in this report. 2. The District should continue to quarterly update the water and sewer capacity fees by a local construction cost index such as the Engineering News Record Construction Cost Index (ENR-CCI) for no more than five years before a complete update of the water and sewer capacity fees is completed. Industry best practice of annual inflationary adjustment can keep the fees (plant investment) relatively current with construction pricing practices. 3. The District should update the actual calculations for the water and sewer capacity fees at such time when a new capital improvement plan, public facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the District, or every five years. Disclaimer HDR, in its calculation of the capacity fees for water and sewer presented in this report, has used generally accepted engineering and ratemaking principles. This should not be construed as a legal opinion with respect to California law. HDR recommends that the District have its legal counsel review the capacity fees for water and sewer as set forth in this report to ensure compliance with California law. Summary The water and sewer capacity fees presented in this report are based on the planning and engineering design criteria of the District’s water and sewer system, the value of the existing assets, past financing of system infrastructure, and generally accepted principles. The calculated capacity fees will provide multiple benefits to the District and will continue the practice of establishing equitable and cost-based water and sewer capacity fees for new customers connecting to the District’s water and sewer systems. Introduction and Overview 7 Otay Water District – Water and Sewer Capacity Fees 1.1 Introduction An important starting point in establishing water and sewer capacity fees is to have a basic understanding of the purpose of these fees along with the criteria and general methodologies that are used to establish cost-based fees. This section of the report presents an overview of capacity fee methodologies that were used to develop cost-based water and sewer fees for the District. 1.2 Defining Capacity Fees The first step in establishing cost-based capacity fees, or sometimes referred to as system development charges (SDC), is to gain a better understanding of the definition. For the purposes of this report, a capacity fee - or SDC, as it is referred to below - is defined as follows: “System development charges are one-time charges paid by new development to finance construction of public facilities needed to serve them.”1 Simply stated, capacity fees are a contribution of capital in order to reimburse existing customers for the immediately available capacity in the existing system, and to help finance future growth- related capacity improvements needed to serve them. At different utilities, capacity fees may also be referred to as system development charges, impact fees, infrastructure investment fees, general facility charges, or a variety of other names. Regardless of the label used to identify them, their objective is the same. That is, these fees are intended to provide funds to the utility to finance all or a part of the capital improvements needed to serve and accommodate new customer growth. Absent those fees, many utilities would likely be unwilling to build growth- related facilities (i.e., burden existing rate payers with the entire cost of growth-related capacity expansion). 1.3 Economic Theory and Capacity Fees Capacity fees are generally imposed as a condition of service. The objective of the capacity fees are not to generate revenues for a utility, but to create fiscal balance (equity) between existing customers and new customers. That is, all customers seeking to connect to the utility’s water or sewer system bear an equitable share of the cost of capacity that is invested in both the existing, and any future growth-related expansions. Through the implementation of equitable capacity fees, existing customers will not be unduly burdened with the cost of new development. By updating the capacity fees, the District continues an important step in assuring adequate infrastructure to meet growth-related needs while providing this infrastructure to new customers in a cost-based and equitable manner. 1 Arthur C. Nelson, System Development Charges for Water, Sewer, and Stormwater Facilities, Lewis Publishers, New York, 1995, p. 1, 1.0 Introduction and Overview of Capacity Fees Introduction and Overview 8 Otay Water District – Water and Sewer Capacity Fees 1.4 Capacity Fee Criteria In determining the capacity fees, a number of different criteria are utilized. Criteria most often used by utilities to establish capacity fees include the following: x State / local laws x System planning criteria x Financing criteria x Customer understanding Many states and local communities have enacted laws that govern the calculation and imposition of capacity fees. These laws must be followed in the development of capacity fees. Most states require a reasonable relationship between the fee assessed and the cost associated with providing service (capacity) to the customer. The fees do not need to be mathematically exact, only a practical basis for the fee is required. The utilization of the planning criteria, the actual costs of construction, and the planned costs of construction provide the practical basis necessary to establish the reasonable relationship requirement. For utilities in California, the requirements have been codified in the California Government Code sections 66013, 66016, and 66022, which are interspersed within the ‘Mitigation Fee Act.’ This will be further discussed in Section 2. The use of system planning criteria is one of the more important aspects in the determination of the capacity fees. System planning criteria provide the practical basis between the amount of infrastructure necessary to provide service and the fee charged to the customer. The practical basis test requires: (a) establishing a capacity fee practical basis between new development and the existing or expanded facilities required to accommodate new development, and (b) apportioning appropriate cost to the new development in relation to benefits reasonably received. An example for water, using system planning criteria is the determination that a single dwelling unit or equivalent dwelling unit (EDU) generates an annual average daily water flow of so many gallons per day, per EDU. Capacity fees are typically established as a means of having new customers pay an equitable share of the cost of their required capacity (infrastructure). The financing criteria for establishing capacity fees relates to the method used to finance infrastructure on the system and assures that customers are not paying twice for infrastructure – once through the capacity fees and again then through rates. The double payment can come in through the imposition of a capacity fees and then the requirement to pay debt service within a customer’s rates. The financing criteria also reviews the basis under which main line, distribution line extensions were provided such that the customer is not charged for infrastructure that was provided (contributed) by developers. The component of customer understanding implies that the fee is easy to understand. This criterion has implications for the way that the fee is implemented and assessed to the customer. The fee is generally based on the projection of flow of water for the time period under review. This makes it easy for the customer to understand that the level of fee is based on the projection of demand (flow) required to provide service. Use of equivalent dwelling units (EDUs) is a method Introduction and Overview 9 Otay Water District – Water and Sewer Capacity Fees to bring water flow, from non-residential customers into an equivalent measure with residential customers. The other implication of this criterion is that the methodology is clear and concise in its calculation of the amount of infrastructure necessary to provide service. 1.5 Overview of the Capacity Fee Methodology There are generally accepted methodologies that are used to establish capacity fees. Within the generally accepted capacity fee methodologies, there are a number of different steps undertaken. These steps are as follows: 1. Determination of system planning criteria 2. Determination of equivalent dwelling units (EDUs) 3. Calculation of system component costs 4. Determination of any credits The first step in establishing capacity fees is the determination of the system planning criteria. This implies calculating the amount of capacity required by a single-family residential water and sewer customer. Generally water demand per equivalent meter is most often used, since this represents the basis for system design, and subsequent customer demands that are placed on the system. For the District, an EDU is defined as a 3/4-inch meter equivalent and reflects the typical meter size for single-family customers. The American Water Works Association (AWWA) has a standardized method for determining meter equivalency for larger meter sizes. The capacity fee methodology then charges the customer per EDU based on the size of meter. The AWWA meter ratios for the 3/4-inch meter (EDU) are used for the different size meters. This meter ratio method relates back to the cost of the system which relates the fee back to a practical basis. For the sewer system, the amount of flow for one dwelling unit is determined and used to assess the number of equivalent dwelling units, or EDUs. The number of dwelling unit equivalents or equivalent meters can be determined based on the assumed or estimated single family requirements. Once again, this approach provides the needed linkage between the amounts of infrastructure necessary to provide service to a set number of customers. Once the number of EDUs, or capacity components for each system are determined, a component by component analysis is undertaken to determine the portion of the capacity fee attributable to each component in dollars per EDU. In this process, the existing assets must be valued. Existing assets may be valued in a number of different ways. These methods may include the following: 9 Original Cost (OC) is cost of construction in year of construction 9 Original Cost Less Depreciation (OCLD) 9 Replacement Cost New (RCN) is current day dollars of replacing existing 9 Replacement Cost New Less Depreciation (RCNLD) Introduction and Overview 10 Otay Water District – Water and Sewer Capacity Fees Given these four different methods for valuing the assets, the selection of the valuation method certainly arises. The American Water Works Association M-1 manual notes the following concerning these various generally accepted valuation methods: “Using the OC and OCLD valuations, the [capacity fee] reflects the original investment in the existing capacity. The new customer “buys in” to the capacity at the OC or the net book value cost (OCLD) for the facilities and as a result pays an amount similar to what the existing customers paid for the capacity (OC) or the remaining value of the original investment (OCLD). Using the RCN and the RCNLD valuations, the [capacity fee] reasonably reflects the cost of providing new expansion capacity to customers as if the capacity was added at the time the new customers connected to the water system. It may be also thought of as a valuation method to fairly compensate the existing customers for the carrying costs of the excess capacity built into the system in advance of when the new customers connect to the system. This is because, up to the point of the new customer connecting to the system, the existing customers have been financially responsible for the carrying costs of that excess capacity that is available to development.”2 As a point of reference for this study, the District’s capacity fee analyses will use a RCNLD methodology for all assets in the study. The District’s existing assets are valued at “replacement” cost based on original cost escalated to current dollars using a cost index (e.g. the Engineering New Record, Construction Cost Index; ENR-CCI) and then depreciated using a simple straight-line method based on the useful life of each historical asset, respectively. The pipes are valued at “replacement” cost based on current inventory of the system at the current time and a current cost of pipe in dollars per lineal foot. This value is also depreciated and is referred to as “replacement” cost. After the existing infrastructure is analyzed then the future expansion projects are added to the total cost component. This total existing and future cost is divided by the total existing and future EDUs to determine the “gross capacity fee”. The last step in the calculation of the capacity fee is the determination of any credits. This is generally a calculation to assure that customers are not paying twice о once through capacity fees and again within the water and sewer rates. After each existing and future component is analyzed and a cost per EDU is determined, the cost per EDU for each existing and future component is added together. This results in a net allowable capacity fee stated in dollars per EDU. The general basis of this calculation is the assumption that an EDU is equivalent to a certain level of service. Larger demands placed on a system are then imposed fees based on the size of meter (number of EDUs) for a given demand based on operating capacity. 1.6 Summary This section of the report has provided an overview of capacity fees; the basis for establishing the fees, considerations in establishing capacity fees and the relationship (practical basis) which 2 Ibid., p. 268 Introduction and Overview 11 Otay Water District – Water and Sewer Capacity Fees must be established between new development and the new or expanded facilities required to accommodate new development, and appropriate apportionment of the cost to the new development in relation to benefits reasonably to be received. The next section of the report will provide a brief discussion of the legal considerations associated with capacity fees. Legal Considerations in Establishing Capacity Fees 12 Otay Water District – Water and Sewer Capacity Fees 2.1 Introduction An important consideration in establishing capacity fees is any legal requirements at the state or local level. The legal requirements often establish the methodology around which the capacity must be calculated or how the funds must be used. Given that, it is important for the District to understand these legal requirements and develop and adopt their capacity fees in compliance with those legal requirements. A discussion of the California law and applicability of Proposition 218, as it relates to capacity fees, is also provided. This section of the report provides an overview of the legal requirements for establishing capacity fees. This summary represents HDR’s understanding of the relevant California State law as it relates to establishing capacity fees. It in no way constitutes a legal interpretation of the state law by HDR. 2.2 Requirements under California State Law Many states have specific laws regarding the establishment, calculation, and implementation of capacity fees. The main objective of most state laws is to assure that these fees are established in such a manner that they are fair, equitable, and cost-based. In other cases, state legislation may have been needed to provide the legislative powers to the utility to establish the fees. The laws for the enactment of capacity fees in California are codified in California Government Code sections 66013, 66016, and 66022, which are interspersed within the ‘Mitigation Fee Act.’ The Mitigation Fee Act is comprehensive legislation dealing mainly with capacity fees, although the above sections set forth the various requirements for imposition of capacity fees in California: calculation of the fees, noticing, accounting and reporting requirements, and processes for judicial review. Although contained within the Mitigation Fee Act, capacity fees are not development fees. A summary of the relevant statutes required in the calculation of capacity fees is as follows: “66013 (a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue.” “66013 (b) (3) ‘Capacity charge’ means a charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged, including supply or capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local agency involving capital expense relating 2.0 Legal Considerations in Establishing Capacity Fees Legal Considerations in Establishing Capacity Fees 13 Otay Water District – Water and Sewer Capacity Fees to its use of existing or new public facilities. A “capacity charge” does not include a commodity charge.” In addition to the determination of “the estimated reasonable cost of providing the service for which the fee is imposed,” California law also requires the following: That notice (of the time and place of the meeting, including a general explanation of the matter to be considered) and a statement that certain data is available be mailed to those who filed a written request for such notice; That certain data (the estimated cost to provide the service and anticipated revenue sources) be made available to the public; That the public agency provide an opportunity for public input at an open and public meeting to adopt or modify the fee; and That revenue in excess of actual cost be used to reduce the fee creating the excess. The basic principle that needs to be followed under California law is that the fee be based on a proportionate share of the costs of the system required to provide service and that the requirements for adoption and accounting be followed in compliance with California law. 2.3 Propositions 218 and 26 and Capacity Fees In 1996, the voters of California approved Proposition 218, which required that the imposition of certain fees and assessments by municipal governments require a vote of the people to change or increase the fee or assessment. Of interest in this particular study is the applicability of Proposition 218 to the establishment of capacity fees for the District. In Richmond v. Shasta Community Services Dist., 32 Cal.4th 409 (2004), the California Supreme Court held that capacity fees are not “assessments” under Proposition 218 because they are imposed only on those who are voluntarily seeking service, rather than being charged to particular identified parcels, and therefore such fees are not subject to the procedural or substantive requirements of Proposition 218. Additionally, the court held that a capacity fee is not a development fee. The court also held that such fees can properly be enacted by either ordinance or resolution. In November 2010 the voters of California passed Proposition 26, an initiative based state constitutional amendment, which provided a new definition of the term “tax” in the California Constitution. Under Proposition 26 a fee or charge imposed by a public agency is a tax unless it meets one of seven exceptions. Capacity fees fall within exception 2 – i.e., it is a fee imposed for a specific government service. Provided that a capacity fee does not charge one fee payor more in order to charge another fee payor less (i.e., a cross-subsidy), and it does not exceed the reasonable costs to the local government of providing the service, then the fee is not a tax within the meaning of Proposition 26. Under Proposition 26, the local government bears the burden of proving, by a preponderance of the evidence, that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity. Legal Considerations in Establishing Capacity Fees 14 Otay Water District – Water and Sewer Capacity Fees In the case of the District’s water and sewer capacity fee, the District does not charge one fee payer more in order to charge another fee payer less (i.e., a cross-subsidy), and it does not exceed the reasonable costs to the local government of providing the service. Given this, the fee is not a tax within the meaning of Proposition 26. 2.4 Summary This section of the report reviewed the legal basis for establishing capacity fees in the State of California and in particular for the District. This summary represents HDR’s understanding of the relevant California State law as it relates to establishing capacity fees. It in no way constitutes a legal interpretation of the state law by HDR. HDR recommends that the District have its legal counsel review the capacity fees as set forth in this report to ensure compliance with California State law. The next section of the report provides a detailed discussion of the specific calculation of the water and sewer capacity fee for the District. Development of the Water and Sewer Annexation Fees 15 Otay Water District – Water and Sewer Capacity Fees 3.1 Introduction This section of the report presents the key assumptions and details used in calculating the District’s water and sewer capacity fees. A key element of this study is the combination of the water capacity and new water supply projects into one fee referred to from now on as the water capacity fee. The calculation of the District’s water and sewer capacity fees is based on District- specific accounting and planning information. . Specifically, the fees are based upon the District’s fixed asset records; the District’s current capital improvement plans; existing equivalent dwelling units (EDUs) and projection of future EDUs. To the extent that the cost and timing of future capital improvements change, then the capacity fees presented in this section of the report should be updated to reflect the changes. 3.2 Overview of District’s Water and Sewer System The Otay Water District is a water, recycled water and sewer service provider. The District was established in 1956. The District is located in the southern portion of San Diego County and the service area includes both urban and rural development. The District provides water within 125.5 square miles of the southeastern San Diego County. The water service planning area comprises three distinct land use planning agencies. They are the City of San Diego, the City of Chula Vista, and the County of San Diego. It serves the communities of Spring Valley, La Presa, Rancho San Diego, Jamul, eastern Chula Vista, and eastern Otay Mesa along the international border of Mexico. Potable water delivered by Otay Water District is purchased from the San Diego County Water Authority. The San Diego County Water Authority purchased most of its water from the region’s primary importer, the Metropolitan Water District of Southern California (CWA). The District owns and operates the Ralph W. Chapman Water Reclamation Facility (RWCWRF) within the Jamacha Basin. Wastewater flows generated within the Jamacha Basin are pumped to the RWCWRF and treated to produce recycled water, which is used to meet a portion of the District’s existing recycled water demand. All remaining flows are discharged into the Metro System. Wastewater collection, pumping, and treatment costs are shared between the District and the County as provided in the 1998 agreement between the Spring Valley Sanitation District (San Diego County) and Otay Water District. There are two sources of recycled water to the District. The RWCWRF has up to 1.3 MGD (million gallons per day capacity). The District also has an agreement with the City of San Diego which allows the District to purchase up to 6.0 MGD of recycled water generated by the City’s South Bay Water Reclamation Plant (SBWRP). The District delivers recycled water to customers through a dedicated distribution system where it is used to irrigate one golf course, playing fields, public parks, roadside landscapes and open space in eastern Chula Vista. 3.0 Development of the Water and Sewer Capacity Fees Development of the Water and Sewer Annexation Fees 16 Otay Water District – Water and Sewer Capacity Fees 3.3 Existing Water Capacity Fees The District’s existing water capacity fee is based on the safe operating capacity of a 3/4-inch meter (or 1 EDU) as compared with the respective safe operating capacities of other meter sizes. The District has a current total capacity fee of $8,490.26 (capacity + new water supply fee) for a 3/4-inch meter (1 EDU). The District’s existing capacity fees are shown below in Table 3 - 1. Table 3 - 1 Existing Water Capacity Fees by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1][2] 3/4” 1.0 $7,658.89 + $831.37 = $8,490.26 1” 2.5 19,147.23 + 2,078.43 = 21,225.66 1- 1/2” 5.0 38,294.45 + 4,156.85 = 42,451.30 2” 8.0 61,271.12 + 6,650.96 = 67,922.08 3” 16.0 122,542.24 + 13,301.92 = 135,844.16 4” 25.0 191,472.25 + 20,784.25 = 212,256.50 6” 50.0 382,944.50 + 41,568.50 = 424,513.00 8” 80.0 612,711.20 + 66,509.60 = 679,220.80 10” 115.0 880,772.35 + 95,607.55 = 976,379.90 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. As can be seen in Table 3-1, larger sized meters pay a greater fee which is based upon industry established (American Water Works Association [AWWA]) demand factors and District maximum safe operating capacities of the meters. 3.4 Calculation of the Water Capacity Fees As discussed in Section 1, the process of calculating capacity fees is based on a four-step process. In summary form, these steps are as follows: x Determination of system planning criteria x Determination of equivalent dwelling units (EDUs) x Calculation of the capacity fee by system component costs x Determination of capacity fee credits Each of these steps is discussed in more detail below. 3.4.1 Water System Planning Criteria System planning criteria typically involves calculating the amount of water required by a single- family residential customer. Water demand represents the basis for system design. AWWA has a standardized method for determining demand factors for larger meter sizes. The number of equivalent meters is then determined based on these demand factors. Development of the Water and Sewer Annexation Fees 17 Otay Water District – Water and Sewer Capacity Fees The number of customers by meter size was based on data from the District’s utility billing system as of December 2019. Table 3-2 shows a summary of the District’s 2019 water service customers by meter size. Table 3 – 2 2019 Water Existing Number of Meters Meter Size Residential Master Metered Commercial & Public AG, LDs, Const. Recycled Total 3/4” 43,201 28 337 117 3 43,686 1” 2,748 151 356 286 109 3,650 1–1/2” 19 248 303 387 401 1,358 2” 4 261 391 462 199 1,317 3” -- 56 39 3 4 102 4” -- 67 27 6 7 107 6” -- 7 9 2 2 20 8” -- 3 0 -- -- 3 10” -- -- 5 -- 1 6 Total 45,972 821 1,467 1,263 726 50,249 The total number of water service customers by meter size as of December 2019 is 50,249 units. 3.4.2 Water Equivalent Dwelling Units For system planning the number of existing customers, by meter size, is converted to the total number of equivalent dwelling units (EDUs). This provides the total number of EDUs on the current system and reflects the total demands placed on the system regardless of the size of the meter. This is an important point as the District does not specifically know what type (class) of customer, or size of meter, will connect to the system in the future. Rather, the District is able to develop a projection of demands and resulting capacity needs based on the projection of the EDU’s. To determine the number of EDUs on the current system, the AWWA meter equivalency factor and the current number of meters by size (Table 3-2) are used. The number of dwelling unit equivalents or equivalent meters can be determined based on a single-family demand factor by meter size. Table 3-3 shows the 2019 water service customers by meter size converted to a single-family meter equivalency. Development of the Water and Sewer Annexation Fees 18 Otay Water District – Water and Sewer Capacity Fees Table 3 – 3 2019 Water Equivalent Meters Meter Size AWWA Meter Equivalency Total Customers by Meter Size Total Equivalent Meters 3/4” 1.00 43,686 43,686 1” 2.50 3,650 9,125 1–1/2” 5.00 1,358 6,790 2” 8.00 1,317 10,536 3” 16.00 102 1,632 4” 25.00 107 2,675 6” 50.00 20 1,000 8” 80.00 3 240 10” 115.00 6 690 Total 50,249 76,374 The total number of equivalent 3/4” meters for the District is 76,374 units. This total will be used in determination of the capacity fees. The total projected ultimate EDUs was based on data from the District on Land Use Demand. Fire and temporary services are not included. The makeup of the District growth has moved significantly from single family residences to multi-family dense housing which is driving the increase in ultimate population and EDU count. The District analysis resulted in 111,057 projected EDUs or 34,683 expansion EDUs. Table 3-4 shows the total existing and future water EDUs. Table 3 - 4 Water System Equivalent Dwelling Units (EDUs) Description Total Existing EDUs Future EDUs Total Existing and Future EDUs 76,374 34,683 111,057 3.4.3 Calculation of the Water Capacity Fee The next step of the analysis is to review the major functional system infrastructure to determine the capacity fee for the system. In calculating the capacity fees for the District, existing components, debt service for existing facilities, future capital improvements relating to expansion and capital fund reserves were included. The methodology used to calculate each of these components is described below. Development of the Water and Sewer Annexation Fees 19 Otay Water District – Water and Sewer Capacity Fees EXISTING OR BUY-IN COMPONENT – To calculate the value of the existing assets for the buy-in component, the District’s methodology considered the original cost of each asset. The original cost of the asset was then adjusted to the value for replacement cost. The replacement cost of each asset was then depreciated to the remaining useful life (i.e., replacement cost less depreciation). A replacement cost method “is appropriate when the system has been completely built out, or possesses substantial excess capacity to accommodate new development on a fill-in basis, is in no need of major system upgrades and public officials wish to recoup financing cost previously incurred.”3 The District provided an asset listing for the various existing components and their installation dates. As was noted in Section 2, there are different methods for valuing existing assets. In this case, a replacement cost new less depreciation method was used. To accomplish this, the original cost of each asset was escalated to current, January, 2020 dollars, based on the Construction Cost Index (CCI) for the Los Angeles area published in the City Engineering News & Record (ENR). Then, based on the installation date and an estimated useful life provided by the District for each asset, the replacement cost for each asset was depreciated. Pipelines were valued at current replacement cost less depreciation which is the same methodology used in past studies. The District has been seeing significant increases in pipe construction costs over the years. In order to evaluate the pipe replacement cost for this study the District analyzed local pipe costs from 1999 to 2020. The analysis created a trend line to March 2020, with outlier amounts from the trend line ruled out. The analysis resulted in an average pipe replacement cost of $57 per lineal foot. The length and size of pipe was multiplied by an average replacement cost per inch diameter of $57. The potable water pipe sizes at 14- inch or less, and recycled water pipe sizes at 8-inch or less were considered developer contributed and not included in the fee. Given the value of the existing assets, the next step was to determine the portion of the asset costs that were deemed eligible to be included in the calculation of the capacity fee. The term “capacity fee eligible” simply describes the amount of the asset to be included within the calculation of the fee. Within this study, field equipment was not included with the exception of SCADA and GIS items which are considered infrastructure related. The valuation of the existing assets can be seen on Exhibit W-1 of the Technical Appendix. DEBT SERVICE COMPONENT - In addition to the buy-in component, a debt service component was also developed. This component accounts for the principal on existing assets. The remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the capacity fee. This inclusion of a “debt service credit” avoids double charging the customer for the asset value in the existing or buy-in component of the capacity fee, and also in the debt service component of the rates. The principal portion of the debt service balance on existing assets is removed from the value prior to calculating the buy-in portion of the fee. By segregating the debt service out, the cost can be clearly identified and calculated appropriately 3 Arthur C. Nelson, System Development Charges for Water, Wastewater, and Stormwater Facilities, Lewis Publishers, New York, 1995, P. 77 Development of the Water and Sewer Annexation Fees 20 Otay Water District – Water and Sewer Capacity Fees The District has six outstanding issues for the water system. They are the 1996, 2010A Certificates of Participation, 2009 General Obligation Bond, 2010 Build America Bonds, 2013 Water Revenue Refunding Bonds, and the 2018 Water Revenue Refunding Bonds. The District’s total outstanding principal is $112.4 million, which is all related to water. Details of the debt service are shown on W-3B of the Technical Appendix. OTHER COMPONENTS - The capital fund reserves, and past interest payments from 1959 to 2008 which were not previously capitalized (net of depreciation at 50 year average life) were determined to be capacity fee related. These components are considered to be asset valuation adjustments to the overall water system since they are capacity infrastructure costs that relate to the water system as a whole. The total capacity eligible fund reserve, as of June 2019 is $14.7 million for water. Past interest payments, net of depreciation, is $30.6 million for water. Further detail can be seen on W-3C and W-4 of the Technical Appendix. FUTURE COMPONENTS – An important requirement for a capacity fee study is the connection between the anticipated future growth on the system and the needed facilities required to accommodate that growth. For purposes of this study, the District’s most current Capital Improvement Plan (CIP) which included both capacity and new water supply projects. District staff reviewed the existing capital improvement plan and updated it with the best available information. The projects necessary to meet demand for the water system were included in the CIP, along with a projection of the percentage of capacity eligible projects. The updated water and recycled CIP detailed projects as expansion, betterment, or replacement projects totaled $410.1 million of which $263.5 million were capacity fee eligible. Capital improvements that were expansion related were included in the capacity fee calculation. Exhibit W-6 of the Technical Appendix contains the details of this portion of the fee. 3.4.4 Allowable Water Capacity Fee Based on the sum of the component costs calculated above, the allowable water capacity fee were determined. “Allowable” refers to the concept that the calculated capacity fees are the District’s cost-based water capacity fees. The District, as a matter of policy, may charge any amount up to the allowable capacity fee, but not over that amount. Charging an amount greater than the allowable capacity fee would not meet the practical basis of a cost-based capacity fee. Table 3-5 shows a summary of the allowable water capacity fee. Details are provided in Exhibit W-7 of the Technical Appendix. Development of the Water and Sewer Annexation Fees 21 Otay Water District – Water and Sewer Capacity Fees Table 3 – 5 Summary of Allowable Water Capacity Fee Based on a 3/4-Inch Meter Equivalency Total “Allowable” Capacity Fee Total Existing Capacity Plant (Replacement Cost Less Depreciation) $971,488,371 Total Future Capacity Plant 263,536,600 Total Capacity Plant $1,235,024,971 Existing EDUs 76,374 Future EDUs 34,683 Total EDUs 111,057 Total Allowable Capacity Fee per 3/4” Equivalent Meter $11,120.60 As can be seen in Table 3-5, the calculated water capacity fee was determined to be $11,120.60 for a 3/4-inch meter equivalency. It should be noted the capacity fee combines the capacity and new water supply fee into one fee. Table 3-6 provides a summary of the existing and calculated allowable water capacity fees for domestic and irrigation connections, by meter size. Table 3 – 6 Existing and Calculated Water Capacity Domestic and Irrigation by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $7,658.89 + $831.37 = $8,490.26 $11,120.60 1” 2.5 19,147.23 + 2,078.43 = 21,225.66 27,801.50 1- 1/2” 5.0 38,294.45 + 4,156.85 = 42,451.30 55,603.00 2” 8.0 61,271.12 + 6,650.96 = 67,922.08 88,964.80 3” 16.0 122,542.24 + 13,301.92 = 135,844.16 177,929.60 4” 25.0 191,472.25 + 20,784.25 = 212,256.50 278,015.00 6” 50.0 382,944.50 + 41,568.50 = 424,513.00 556,030.01 8” 80.0 612,711.20 + 66,509.60 = 679,220.80 889,648.02 10” 115.0 880,772.35 + 95,607.55 = 976,379.90 1,278,869.02 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. As can be seen in Table 3-6, the water capacity fee varies based upon the safe maximum operating capacity of the customer’s meter. The capacity fees for the larger meter sizes are Development of the Water and Sewer Annexation Fees 22 Otay Water District – Water and Sewer Capacity Fees determined by multiplying the capacity fee for a 3/4-inch meter by the meter equivalency factors (i.e., relative capacities). The District’s current fee schedule has a separate fee for the Triad Development area. The capacity fees for the Triad area are credited against the portion of the fee that relates to potable water storage, which is 24.98% of the fee and reflects the time value of money for the $17 million storage facilities paid by the Triad area. Table 3–7 presents the calculated water capacity fees for the Triad Development. New connections within the Triad area still pay the annexation fee (as appropriate), as presented within this report. This is also consistent with the District’s current approach to providing a Triad credit on the fees. Table 3 – 7 Existing and Calculated Water Capacity Domestic TRIAD by Meter Size Meter Size Demand Factor Water Capacity Fee New Water Supply Fee Total Existing Capacity Fee[1] Calculated Capacity Fee[2] 3/4” 1.0 $5,745.70 + $831.37 = $6,577.07 $8,340.45 1” 2.5 14,364.25 + 2,078.43 = 16,442.68 20,851.13 1- 1/2” 5.0 28,728.50 + 4,156.85 = 32,885.35 41,702.25 2” 8.0 45,965.59 + 6,650.96 = 52,616.55 66,723.60 3” 16.0 91,931.19 + 13,301.92 = 105,233.11 133,447.20 4” 25.0 143,642.48 + 20,784.25 = 164,426.73 208,511.25 6” 50.0 287,284.96 + 41,568.50 = 328,853.46 417,022.51 8” 80.0 459,655.94 + 66,509.60 = 526,165.54 667,236.01 10” 115.0 660,755.42 + 95,607.55 = 756,362.97 959,151.77 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] Calculated fee now includes both capacity and new water supply projects. 3.5 Existing Sewer Capacity Fees The existing sewer capacity fee is based on a per EDU basis. The District’s Code Section 53.09 indicates the number of EDUs for various types of land uses. For example, single-family, multi- family, condos and mobile homes are charged 1.0 EDU per unit. Hotels/motels with rooms with no kitchen are charged 0.38 EDUs per unit, while rooms with kitchens are charged 0.60 EDUs. Commercial uses are charged 1.20 EDUs for the first 1,000 square feet, and 0.70 EDU per 1,000 square feet of additional space. The Resolution also specifies, that customers within an ID area should pay an equitable portion of the costs of available capacity, but should not pay an actual annexation fee, and should receive a credit for debt payments they have paid through debt assessments applied to parcels within the ID areas. Therefore, the sewer capacity fee is listed for those customers outside an ID area, who would pay the full capacity fee and an annexation fee for sewer, and those inside an ID area who would pay only a reduced capacity fee, which is reduced by the principal paid on the 1990 State loan for treatment plant, and all past interest payments. The District has an existing sewer Development of the Water and Sewer Annexation Fees 23 Otay Water District – Water and Sewer Capacity Fees capacity fee of $5,780.57 for Outside ID area, and $3,378.59 for Inside ID area per EDU. Table 3- 8 shows the existing sewer capacity fee by number of EDUs for Outside ID area and Inside ID area. Table 3 – 8 Existing Sewer Capacity Fees by Number of EDUs[1] Number of EDUs[2] Existing Capacity Fee Outside ID Area Existing Capacity Fee Inside ID Area 0.38 $2,196.62 $1,283.86 0.60 3,468.34 2,027.15 1.00 5,780.57 3,378.59 1.20 6,936.68 4,054.31 0.70 4,046.40 2,365.01 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [2] EDU's are determined by the District's code, Section 53.09. For example, Single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. 3.6 Calculation of the Sewer Capacity Fees As discussed in Section 1, the process of calculating capacity fees is based on a four-step process. In summary form, these steps are as follows: x Determination of system planning criteria x Determination of equivalent dwelling units (EDUs) x Calculation of the capacity fee by system component costs x Determination of capacity fee credits Each of these steps is discussed in more detail below. 3.6.1 Sewer System Planning Criteria For the sewer system, the number of EDUs was determined based on an April 2019 EDU count of 6,694 existing EDUs on the sewer system. Compared to the District’s water system, the sewer system is relatively small and limited in growth. The expansion EDUs were based on two connection annually through 2050 which matches the remaining debt service time frame which is include in the fee, for a total of 60 expansion EDUs. Table 3-9 shows the existing and future sewer EDUs. Table 3 - 9 Sewer System Equivalent Dwelling Units (EDUs) Description Total Existing EDUs Future EDUs Total Future EDUs 6,694 60 6,754 Development of the Water and Sewer Annexation Fees 24 Otay Water District – Water and Sewer Capacity Fees 3.6.2 Calculation of the Sewer Capacity Fee The next step of the analysis is to review the major functional system infrastructure to determine the capacity fee for the system. In calculating the capacity fees for the District, existing components, debt service for existing facilities, future capital improvements relating to expansion and capital fund reserves were included. The methodology used to calculate each of these components is described below. EXISTING OR BUY-IN COMPONENT – To calculate the value of the existing assets for the buy-in component, the District’s methodology considered the original cost of each asset. The original cost of the asset was then adjusted to the value for replacement cost. The replacement cost of each asset was then depreciated to the remaining useful life (i.e., replacement cost less depreciation). A replacement cost method “is appropriate when the system has been completely built out, or possesses substantial excess capacity to accommodate new development on a fill-in basis, is in no need of major system upgrades and public officials wish to recoup financing cost previously incurred.”4 The District provided an asset listing for the various existing components and their installation dates. As was noted in Section 2, there are different methods for valuing existing assets. In this case, a replacement cost new less depreciation method was used. To accomplish this, the original cost of each asset was escalated to current, January, 2020 dollars, based on the Construction Cost Index (CCI) for the Los Angeles area published in the City Engineering News & Record (ENR). Then, based on the installation date and an estimated useful life provided by the District for each asset, the replacement cost for each asset was depreciated. Pipelines were valued at replacement cost new less depreciation which is the same methodology used in past studies. The District has been seeing significant increases in pipe construction costs over the years. In order to evaluate the pipe replacement cost for this study the District analyzed local pipe costs from 1999 to 2020. The analysis created a trend line to March 2020, with outlier amounts from the trend line ruled out. The analysis resulted in an average pipe replacement cost of $57 per lineal foot. The length and size of pipe was multiplied by an average replacement cost per inch diameter of $57 per lineal foot. The sewer pipe diameters of 8-inch or less was considered developer contributed and not included in the fee. The valuation of the existing assets can be seen on Exhibit S-1 for the Technical Appendix. Given the value of the assets, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the capacity fee. The term “capacity fee eligible” simply describes the amount of the asset to be included within the calculation of the fee. Within this study, field equipment that was not infrastructure related, such as trailers, were not included in the capacity fee calculation. The final value of the assets was reduced by the amount of future principal on the debt associated with the assets as the principal will be recovered via the debt service component within the District’s rates. This is explained next under Debt Service Component. 4 Arthur C. Nelson, System Development Charges for Water, Wastewater, and Stormwater Facilities, Lewis Publishers, New York, 1995, P. 77 Development of the Water and Sewer Annexation Fees 25 Otay Water District – Water and Sewer Capacity Fees DEBT SERVICE COMPONENT - In addition to the buy-in component, a debt service component was also developed. This component accounts for the principal on existing assets. The remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the capacity fee. This inclusion of a “debt service credit” avoids double charging the customer for the asset value in the existing or buy-in component of the capacity fee, and also in the debt service component of the rates. The principal portion of the debt service balance on existing assets is removed from the value prior to calculating the buy-in portion of the fee. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. The District has one outstanding issue for the sewer system, a $3.1 million issue in 2019. Details of the debt service are shown on SW-3B of the Technical Appendix. OTHER COMPONENTS - In addition to the existing or buy-in component and debt service component, the capital fund reserves, and past interest payments from 1959 to 2008 which were not previously capitalized (net of depreciation at 50 year average life) were determined to be capacity fee related. These components are considered to be asset valuation adjustments to the overall sewer systems since they are capacity infrastructure costs that relate to the sewer systems as a whole. The total capacity eligible fund reserve is $220,000 for sewer. Past interest payments, net of depreciation, is $7.3 million for sewer. Further detail can be seen on S-3C and S-4 of the Technical Appendix. FUTURE COMPONENTS – An important requirement for a capacity fee study is the connection between the anticipated future growth on the system and the needed facilities required to accommodate that growth. For purposes of this study, the District’s most current Capital Improvement Plan (CIP) was provided. District staff reviewed the existing capital improvement plan and updated it with the best available information. The projects necessary to meet demand for the sewer system were included in the CIP, along with a projection of the percentage of capacity eligible projects. The sewer CIP detailed projects as expansion, betterment, or replacement projects total $10.8 million of which $3.4 million were capacity fee eligible. Capital improvements that were expansion related were included in the capacity fee calculation. Exhibit S-6 of the Technical Appendix contains the details of this portion of the fee. 3.6.3 Allowable Sewer Capacity Fee Based on the sum of the component costs calculated above, the allowable sewer capacity fee was determined. “Allowable” refers to the concept that the calculated capacity fees shown on The District, as a matter of policy, may charge any amount up to the allowable capacity fee, but not over that amount. Charging an amount greater than the allowable capacity fee would not meet the practical basis of a cost-based capacity fee. Table 3-10 are the District’s cost-based sewer capacity fees. Details are provided in S-7 of the Technical Appendix. Development of the Water and Sewer Annexation Fees 26 Otay Water District – Water and Sewer Capacity Fees Table 3 – 10 Summary of Allowable Sewer Capacity Fee Based on One EDU Total “Allowable” Capacity Fee Total Existing Capacity Plant (Replacement Cost Less Depreciation) $52,799,338 Total Future Capacity Plant 3,463,600 Total Capacity Plant $56,262,938 Existing EDUs 6,694 Future EDUs 60 Total EDUs 6,754 Total Allowable Capacity Fee per EDU $8,330.31 As can be seen in Table 3-10, the calculated water capacity fee was determined to be $8,330.31 for one EDU. Given the calculated capacity fee on one EDU basis, a summary table can be developed for the fees by the different number of EDUs. Table 3-11 provides a summary of the calculated and allowable sewer capacity fees by number of EDUs. Table 3 – 11 Existing and Calculated Sewer Capacity Fee by Number of EDUs Number of EDUs[1] Existing Capacity Fee Outside ID Area[2] Existing Capacity Fee Inside ID Area[2] Calculated Capacity Fee Outside ID Area Calculated Capacity Fee Inside ID Area 0.38 $2,196.62 $1,283.86 $3,165.52 $2,288.48 0.60 3,468.34 2,027.15 4,998.19 3,613.39 1.00 5,780.57 3,378.59 8,330.31 6,022.31 1.20 6,936.68 4,054.31 9,996.38 7,226.78 0.70 4,046.40 2,365.01 5,831.22 4,215.62 [1] EDU's are determined by the District's code, Section 53.09. For example, Single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. [2] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. 3.7 Water and Sewer Annexation Fees The annexation fees were reviewed as a part of this study, however there was not a need to update the fees due to the underlying components had not changed significantly. Therefore, the current annexation fees are only shown here as informational. The calculation of the District’s water annexation fee is based upon District specific tax and availability charge collections. The sewer annexation fee is based on availability charge collections. The annexation fee reimburses existing customers for past contributions so that all customers have contributed equally to the District’s water and sewer systems. Ordinance 9.4B in 2017 established a “base” water and sewer Development of the Water and Sewer Annexation Fees 27 Otay Water District – Water and Sewer Capacity Fees rate and a “base” ENR-CCI. The annexation fees are in addition to the capacity fees. Table 3 – 12, below, shows the existing water annexation fees for the District updated on 11/11/2019 and effective 1/1/2020. Table 3 – 12 Existing Water Annexation Fee by Meter Size Meter Size Demand Factor Existing Annexation Fee[1] 3/4” 1.0 $2,103.71 1” 2.5 5,259.28 1- 1/2” 5.0 10,518.55 2” 8.0 16,829.68 3” 16.0 33,659.36 4” 25.0 52,592.75 6” 50.0 105,185.50 8” 80.0 168,296.80 10” 115.0 241,927.20 [1] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. The sewer annexation fee, per District Resolution, applies only to customers who are not currently within an ID area that annex into the District’s service area. Customers within an ID area are assumed to have been paying the availability charges and therefore are considered to be equal to other existing customers in having paid their share of system improvements prior to connecting to the system. EDU's are determined by the District's code, Section 53.09. For example, single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. The sewer annexation fee is in addition to the sewer capacity fee. Table 3 – 13, below, shows the existing sewer annexation fees for the District updated on 11/11/2019 and effective 1/1/2020. Table 3 – 13 Existing Sewer Annexation Fee ($/EDU) Customer Classification Number of EDUs[1] Existing Annexation Fee[2] Hotel/Motel w/o kitchen, per unit 0.38 $437.31 Hotel/Motel with kitchen, per unit 0.60 690.49 Residential units (3) 1.00 1,150.82 Commercial – first 1,000 sq. ft. 1.20 1,380.98 Commercial – addt’l 1,000 sq. ft. 0.70 805.57 [1] EDU's are determined by the District's code, Section 53.09. [2] Fees are revised quarterly, Engineering News Record (ENR) Construction Cost Index 11/11/2019, fees effective 1/1/2020. [3] Residential units include single-family, multi-family, condos and mobile homes are 1.0 EDU per unit. Development of the Water and Sewer Annexation Fees 28 Otay Water District – Water and Sewer Capacity Fees 3.8 Key Assumptions In developing the capacity fees for the District’s water and sewer systems, a number of key assumptions were utilized. These are as follows: x The District’s capacity fees were developed on the basis of planning documents, anticipated future connections and the needed capital improvements to serve those future connections. x The District developed the projections of future EDUs based upon an analysis of available land area and type of development, and population growth projections. x The District’s asset records were used to determine the existing infrastructure assets. x The District provided financial records related to capital reserves available, past interest payments, billing system reports for number of meters by size, and pipeline inventories. x The District provided the current estimated cost per lineal foot for pipelines for each utility. x The District provided the most recent CIP for future expansion improvements. x The District determined the portion of future improvements that were growth-related. x The year 2019 was used as the basis for the CIP. x The calculation of the debt credit component included current outstanding principal on existing assets. 3.9 Consultant’s Recommendations Based on our review and analysis of the District’s water and sewer capacity fees, HDR makes the following recommendations: 1. The District should adopt the water and sewer capacity fees for new connections which are no greater than the net allowable water and sewer capacity fees as set forth in this report 2. The District should continue to quarterly update the water and sewer capacity fees by a local construction cost index such as the Engineering News Record Construction Cost Index (ENR-CCI) for no more than five years before a complete update of the water and sewer capacity fees is completed. Industry best practice of annual inflationary adjustment can keep the fees (plant investment) relatively current with construction pricing practices. 3. The District should update the actual calculations for the water and sewer capacity fees at such time when a new capital improvement plan, public facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the District, or every five years. Development of the Water and Sewer Annexation Fees 29 Otay Water District – Water and Sewer Capacity Fees 3.10 Summary The water and sewer capacity fees developed and presented in this report are based on the planning and engineering design criteria of the District’s water system, the value of the existing assets, and generally accepted ratemaking principles. Consistently updating the fee quarterly based on the Engineering New Record cost index and reviewing the capacity fees every five years will continue to create equitable and cost-based fees for new customers connecting to the District’s water and sewer systems. Technical Appendix A – Water Capacity Fee Otay Water District - Water Page 1 of 2 Exhibit W-1 Development of Capacity Fee - Buy-In Plant Description Original Cost (1) Accumulated Depreciation Original Cost Less Depr. Replacement Cost (2) Replacement Cost Less Depr. Pipe Replacement Cost Pipe Replacement Cost Less Depr. OC OCLD RC RCLND RC-Pipe (3) RCLND-Pipe Water Land $12,872,035 ($19,411,239) $32,283,274 $32,283,274 $32,283,274 $32,283,274 Water/Recycled Assets Buildings 16,009,314 7,209,260 8,800,054 28,269,519 14,248,904 14,248,904 Water/Recycled Assets Field Equipment 3,399,569 2,543,578 855,991 3,909,556 892,255 892,255 Water/Recycled Assets Chlorination 509,510 448,402 61,108 873,162 102,819 102,819 Water/Recycled Assets Contributed 167,558,329 68,489,699 99,068,630 300,061,020 158,975,741 158,975,741 Water/Recycled Assets Less: Contributed Capital (167,558,329) (68,489,699) (99,068,630) (300,061,020) (158,975,741)(158,975,741)Water/Recycled Assets Finance (Capitalized Interest)10,593,028 4,347,017 6,246,012 21,676,574 9,985,310 9,985,310 Water/Recycled Assets Maps And Plans 2,194,699 1,298,038 896,661 3,515,272 1,120,405 1,120,405 Water/Recycled Assets Main Water System 121,357,038 44,272,880 77,084,157 261,116,445 110,932,932 1,031,480,783 519,866,314 519,866,314 Water/Recycled Assets Pump Stations 24,682,151 9,231,969 15,450,182 38,371,590 23,206,121 23,206,121 See Exhibit W2 Pumps 5,672,267 3,771,691 1,900,576 13,590,159 3,706,759 3,706,759 Water/Recycled Assets Power 491,520 393,693 97,827 786,700 116,130 116,130 Water/Recycled Assets Repairs 19,458,148 9,202,385 10,255,762 25,472,145 12,082,548 12,082,548 Water/Recycled Assets Reservoirs 114,125,201 42,820,602 71,304,600 177,217,724 101,666,168 101,666,168 Water/Recycled Assets Security 1,283,146 677,267 605,879 1,596,088 644,107 644,107 Water/Recycled Assets Water System Yearly 20,351,921 12,464,993 7,886,928 50,820,683 12,280,909 12,280,909 Water/Recycled Assets Total Water $352,999,547 $119,270,537 $233,729,011 $659,498,892 $323,268,640 $1,031,480,783 $519,866,314 $732,202,023 Recycled Water Land $883,418 $0 $883,418 $1,170,719 $1,170,719 $1,170,719 Water/Recycled Assets Buildings 1,077,749 331,840 745,909 1,261,936 866,444 866,444 Water/Recycled Assets Field Equipment 254,755 93,032 161,723 284,220 175,081 175,081 Water/Recycled Assets Chlorination 563,663 204,797 358,865 684,245 435,636 435,636 Water/Recycled Assets Contributed 22,428,614 6,637,284 15,791,330 33,473,029 23,150,292 23,150,292 Water/Recycled Assets Less: Contributed Capital (22,428,614) (6,637,284) (15,791,330) (33,473,029) (23,150,292)(23,150,292) Jamacha Basin Sewer 6,482,667 1,697,097 4,785,569 8,214,693 5,671,637 5,671,637 Water/Recycled Assets Maps & Plans 12,601 6,307 6,294 23,426 11,701 11,701 Water/Recycled Assets Main 53,123,255 13,941,757 39,181,498 74,226,524 54,046,993 344,998,770 277,379,011 277,379,011 Water/Recycled Assets Pump Stations 10,246,716 2,411,142 7,835,573 13,154,722 10,067,100 0 See Exhibit W2 Pumps 1,565,938 1,047,901 518,036 1,916,216 628,457 628,457 Water/Recycled Assets Power 34,098 33,841 257 59,400 442 442 Water/Recycled Assets Repair 684,762 107,852 576,910 764,007 638,619 638,619 Water/Recycled Assets Reservoir 19,769,252 5,676,856 14,092,396 27,352,353 19,143,753 19,143,753 Water/Recycled Assets Study 71,821 71,821 0 88,793 0 0 Water/Recycled Assets Total Recycled $94,770,694 $25,624,244 $69,146,449 $129,201,254 $92,856,584 $344,998,770 $277,379,011 $306,121,501 Total $447,770,241 $144,894,781 $302,875,460 $788,700,145 $416,125,224 $1,376,479,553 $797,245,325 $1,038,323,524 Capacity Fee= RCLND + RCLND-Pipe Reference Water - Page 1 of 63 D R A F T Otay Water District - Water Page 2 of 2 Exhibit W-1 Development of Capacity Fee - Buy-In Plant Description Original Cost (1) Accumulated Depreciation Original Cost Less Depr. Replacement Cost (2) Replacement Cost Less Depr. Pipe Replacement Cost Pipe Replacement Cost Less Depr. OC OCLD RC RCLND RC-Pipe (3) RCLND-Pipe Capacity Fee= RCLND + RCLND-Pipe Reference Plus: Construction Work in Progress (4)204,462 204,462 204,462 See Exhibit W-3A Less: Outstanding Debt Principal (5)(112,450,000)(112,450,000)(112,450,000)See Exhibit W-3B Plus: Past Interest Payments (6)30,646,254 30,646,254 30,646,254 See Exhibit W-3C Plus: Capital Fund Reserves (7)14,764,131 14,764,131 14,764,131 See Exhibit W-4 Total Net Plant $236,040,307 $349,290,071 $971,488,371 (1) Asset listing as of June, 2019. (2) Based on specific in service date of asset and January 2020 Engineering News Record, for LA construction cost index. (3) Based on pipe inventory and replacement cost. Net of contributed capital. See Exhibit W-2 (4) Construction work in progress as of June 2016. See Exhibit W-3A. (5) Remaining principal as of June 2019. See Exhibit W-3B. (6) Past interest payments from 1959 to 2008 which were not previously capitalized; net of depreciation at 50 year average life. See Exhibit W-3C. (7) Cash reserves as of June 2019 which are CF eligible. See Exhibit W-4. Water - Page 2 of 63 D R A F T Otay Water District - Water Page 1 of 3 Exhibit W-2 Development of Pipe Replacement Cost Pipe cost based on dollars per inch diameter 2019 = $57 TOTAL DIAMETER MATERIAL LENGTH REPLACEMENT DIAMETER MATERIAL LENGTH REPLACEMENT INCH TYPE FEET COST INCH TYPE FEET COST 1 CPR 71 4,047 2 CML&C 20 2,280 1 PVC 85 4,845 2 PVC 5 570 2 CPR 48 5,472 3 PVC 2,651 453,321 2 PVC 199 22,686 4 ACP 44 10,032 4 ACP 22,108 5,040,624 4 CML&C 28 6,384 4 STL 118 26,904 4 PVC 2,018 460,104 4 CML&C 57 12,996 4 DIP 43 9,804 4 DIP 155 35,340 4 PVC 1,608 366,624 6 ACP 92 31,464 4 CCP 18 4,104 6 CML&C 81 27,702 4 UNK 31 7,068 6 PVC 90,647 31,001,274 6 ACP 225,557 77,140,494 8 ACP 9,800 4,468,800 6 STL 255 87,210 8 CML&C 959 437,304 6 PVC 2,845 972,990 8 PVC 128,180 58,450,080 6 CCP 87 29,754 8 DIP 29 13,224 6 CIP 42 14,364 6 CML&C 232 79,344 10 ACP 12,964 7,389,480 6 DIP 76 25,992 10 PVC 9,077 5,173,890 8 ACP 803,319 366,313,464 12 ACP 4,971 3,400,164 8 CML&C 4,755 2,168,280 12 CML&C 9,721 6,649,164 8 STL 1,987 906,072 12 STL 12 8,208 8 DIP 60 27,360 12 PVC 49,903 34,133,652 8 PVC 711,963 324,655,260 12 CPR 69 47,196 8 CIP 18 8,208 12 DIP 223 152,532 8 UNK 2,321 1,058,376 14 STL 16,325 13,027,350 10 ACP 382,967 218,291,190 10 CML&C 2,356 1,342,920 16 ACP 15,459 14,098,608 10 STL 2,137 1,218,090 16 CCP 5,428 4,950,336 10 DIP 471 268,470 16 CML&C 12,493 11,393,616 10 PVC 84,332 48,069,240 16 PVC 68,061 62,071,632 10 CIP 1,999 1,139,430 10 UNK 76 43,320 20 ACP 21,542 24,557,880 20 CML&C 4,751 5,416,140 12 ACP 388,429 265,685,395 20 STL 167 190,380 12 CML&C 10,075 6,891,300 20 PVC 22,778 25,966,920 12 STL 20,164 13,792,176 12 DIP 6,127 4,190,868 24 CML&C 4,755 6,504,840 12 PVC 300,839 205,773,596 24 PVC 777 1,062,936 12 CCP 3,997 2,734,201 12 CIP 6,277 4,293,468 30 CML&C 31,727 54,253,170 12 RCP 727 497,268 30 STL 26 44,460 30 PVC 360 615,600 14 ACP 33,051 26,374,698 36 PVC 254 521,208 14 STL 8,636 6,891,528 14 CCP 2,022 1,613,556 14 CML&C 157 125,286 14 PVC 56 44,688 16 ACP 137,754 125,631,648 16 STL 19,778 18,037,536 16 DIP 2,932 2,673,984 16 PVC 137,165 125,094,480 16 CCP 10,900 9,940,800 RECYCLED WATER PIPELINESPOTABLE WATER PIPELINES Water - Page 3 of 63 D R A F T Otay Water District - Water Page 2 of 3 Exhibit W-2 Development of Pipe Replacement Cost Pipe cost based on dollars per inch diameter 2019 = $57 TOTAL DIAMETER MATERIAL LENGTH REPLACEMENT DIAMETER MATERIAL LENGTH REPLACEMENT INCH TYPE FEET COST INCH TYPE FEET COST RECYCLED WATER PIPELINESPOTABLE WATER PIPELINES 16 CIP 14 12,768 16 CML&C 17,440 15,905,280 16 RCP 1,669 1,522,128 18 ACP 14,384 14,757,984 18 STL 286 293,436 18 DIP 487 499,662 18 PVC 141 144,666 18 CCP 7,892 8,097,192 18 CML&C 1,805 1,851,930 18 RCP 5,105 5,237,730 18 UNK 50 51,300 20 ACP 57,266 65,283,240 20 STL 7,767 8,854,380 20 PVC 32,247 36,761,580 20 CCP 324 369,360 20 RCP 1,236 1,409,040 20 CIP 4 4,560 20 CML&C 13,389 15,263,460 20 DIP 2 2,280 21 CCP 3,267 3,910,599 24 ACP 61,523 84,163,697 24 STL 8,623 11,796,264 24 PVC 28,778 39,368,304 24 CCP 9,975 13,645,800 24 RCP 185 253,080 24 CML&C 7,460 10,205,280 27 CCP 1,183 1,820,637 30 ACP 2,138 3,655,980 30 STL 77,195 132,003,450 30 PVC 454 776,340 30 CCP 13,336 22,804,560 30 CIP 1,975 3,377,250 30 RCP 15 25,650 30 CML&C 17,891 30,593,610 36 ACP 1,971 4,044,492 36 STL 27,457 56,341,764 36 PVC 995 2,041,740 36 CCP 29,207 59,932,764 36 CML&C 9,363 19,212,876 42 STL 5,609 13,427,946 42 PVC 760 1,819,440 42 CCP 342 818,748 42 CML&C 6,269 15,007,986 42 OTH 3,015 7,217,910 48 STL 55 150,480 48 CML&C 11 30,096 Water - Page 4 of 63 D R A F T Otay Water District - Water Page 3 of 3 Exhibit W-2 Development of Pipe Replacement Cost Pipe cost based on dollars per inch diameter 2019 = $57 TOTAL DIAMETER MATERIAL LENGTH REPLACEMENT DIAMETER MATERIAL LENGTH REPLACEMENT INCH TYPE FEET COST INCH TYPE FEET COST RECYCLED WATER PIPELINESPOTABLE WATER PIPELINES 60 STL 83 283,860 Total 3,822,082 $2,584,729,592 Total 526,440 $377,001,705 Useful Life Rep. Cost Useful Life Rep. Cost Rep. Cost Contributed Pipelines (<14-inch)$1,553,248,810 Contributed Pipelines (<8-inch)$32,002,935 Otay Owned 50 1,031,480,783 Otay Owned 50 344,998,770 Total $2,584,729,592 Total $377,001,705 $2,961,731,297 Assume for potable 12" inches and smaller was contributed Assume for recycled 8" and smaller was contributed Yearly Depreciation Average Age (2) Accumulated Depreciation Replacement Cost Less Depreciation Yearly Depreciation Average Age (2) Accumulated Depreciation Replacement Cost Less Depreciation Replacement Cost Less Depreciation $20,629,616 24.8 511,614,468$ $519,866,314 6,899,975$ 9.8 67,619,759$ $277,379,011 $797,245,325 (1) Average 2019 replacement cost based on District analysis. (2) Average age based on 2010 study information plus 6 years to 2016, plus 4 years to 2020. Water - Page 5 of 63 D R A F T Otay Water District - Water Page 1 of 2Exhibit W-3A 6/30/2016Development of Construction Work in Progress For the Year Ended June 30, 2019 Project Fund Description Beg Balance Addition/Accrual Capitalized/ Expensed/Reversed Ending Balance Expansion Betterment Replacement % CF Total CF p2040 12 Res - 1655-1 Reservoir 0.5 MG $48,398 $64,391 $29,524 $83,264 100.0%0.0%0.0%100.0%$83,264 p2083 12 PS - 870-2 Pump Station (28,000 GPM)5,771,010 8,171,158 49,524 13,892,644 0.0%0.0%100.0%0.0%0 P2174 12 PS - 1090-1 Pump Station Repl (400 gpm)- 29,639 - 29,639 0.0%0.0%100.0%0.0%0 p2282 12 Vehicle Capital Purchases - 333,711 333,711 - 0.0%0.0%100.0%0.0%0 p2286 12 Field Equipment Capital Purchases - 347,491 347,491 - 0.0%0.0%100.0%0.0%0 p2382 12 Safety and Security Improvements - 179,202 179,202 - 0.0%100.0%0.0%0.0%0 P2405 12 PL - 624/340 PRS, Paseo Ranchero and Ota - - - - 0.0%0.0%100.0%0.0%0 p2451 12 Otay Mesa Desalination Conveyance and Di - 2,970 2,970 - 31.0%69.0%0.0%31.0%0 p2453 12 SR-11 Utility Relocations 259,903 59,103 - 319,005 0.0%0.0%100.0%0.0%0 P2460 12 ID 7 Trestle and Pipeline Demolition 678 4,704 - 5,381 0.0%0.0%100.0%0.0%0 p2485 12 SCADA Communication Syst & Software Repl - 107,948 107,948 - 0.0%0.0%100.0%0.0%0 p2494 12 Multiple Species Conservation Plan - 17,591 17,591 - 100.0%0.0%0.0%100.0%0 P2500 12 PadreDam-Otay Interconnect Dehesa Valley - - - - 31.0%69.0%0.0%31.0%0 p2504 12 Regulatory Site Access Rd & PL Relocatn 262,409 - 262,409 - 0.0%50.0%50.0%0.0%0 p2507 12 East Palomar Street Utility Relocation - 3,205 3,205 - 0.0%0.0%100.0%0.0%0 p2508 12 Pipeline Cathodic Protection Repl Prog 312,699 486,049 7,681 791,066 0.0%0.0%100.0%0.0%0 p2511 12 North District - South District Intercon 2,151,321 - 2,151,321 - 31.0%69.0%0.0%31.0%0 P2521 12 Large Meter Vault Upgrade Program - 21,687 21,687 - 0.0%100.0%0.0%0.0%0 P2529 12 711-2 Reservoir Interior & Exterior Coat - 11,715 11,715 - 0.0%0.0%100.0%0.0%0 P2530 12 711-1 Reservoir Interior & Exterior Coat - 16,035 16,035 0 0.0%0.0%100.0%0.0%0 P2531 12 944-1 Reservoir Interior & Exterior Coat - 9,431 9,431 - 0.0%0.0%100.0%0.0%0 P2532 12 944-2 Reservoir Interior & Exterior Coat - 12,629 12,629 0 0.0%0.0%100.0%0.0%0 P2533 12 1200-1 Reservoir Interior & Exterior Coa 7,251 16,737 - 23,987 0.0%0.0%100.0%0.0%0 P2534 12 978-1 Reservoir Interior & Exterior Coat - 8,776 8,776 - 0.0%0.0%100.0%0.0%0 P2535 12 458-2 Reservoir Interior Coating - 12,120 12,120 - 0.0%0.0%100.0%0.0%0 p2539 12 South Bay Bus Rapid Transit (BRT) Utilit 926,555 24,823 - 951,378 0.0%0.0%100.0%0.0%0 p2542 12 850-3 Reservoir Interior Coating - 3,975 3,975 - 0.0%0.0%100.0%0.0%0 P2543 12 850-1 Reservoir Interior/Exterior Coatin 7,269 1,598 - 8,867 0.0%0.0%100.0%0.0%0 P2544 12 850-2 Reservoir Interior/Exterior Reserv - 20,683 20,683 0 0.0%0.0%100.0%0.0%0 p2545 12 980-1 Reservoir Interior Exterior Coatin - 19,799 19,799 0 0.0%0.0%100.0%0.0%0 P2546 12 980-2 Reservoir Interior/Exterior Coatin 1,345,609 339,984 1,685,593 - 0.0%0.0%100.0%0.0%0 p2547 12 District Administration Vehicle Charging - 374 374 - 31.0%69.0%0.0%31.0%0 p2553 12 Heritage Road Bridge Replacement and Uti 25,557 3,471 - 29,029 0.0%0.0%100.0%0.0%0 p2555 12 Admin & Operations Parking Lot 41,428 278,863 320,290 - 0.0%0.0%100.0%0.0%0 p2557 12 520 Res Recirculation Pipeline Chemical 59,731 49,941 109,672 - 0.0%0.0%100.0%0.0%0 p2559 12 Pressure Vessel Repair and Replacement P 71,816 - - 71,816 0.0%0.0%100.0%0.0%0 p2561 12 Res - 711-3 Reservoir Cover/Liner Replac 52,276 2,036,748 - 2,089,024 0.0%0.0%100.0%0.0%0 P2562 12 Res - 571-1 Reservoir Cover/Liner Replac - 44,229 44,229 - 0.0%0.0%100.0%0.0%0 P2563 12 Res - 870-1 Reservoir Cover/Liner Replac 2,968 3,148 - 6,116 0.0%0.0%100.0%0.0%0 p2565 12 803-2 Reservoir Interior/Exterior Coating & Upgrades - 679,591 3,140 676,451 0.0%0.0%100.0%0.0%0 P2566 12 520-2 Reservoir Interior/Exterior Coating & Upgrades - - - - 0.0%0.0%100.0%0.0%0 P2571 12 Datacenter Network Enhancement & Replace - 111,528 111,528 - 0.0%0.0%100.0%0.0%0 P2573 12 PL - 12" PL Repl 803Z Hillsdale Rd - 241,739 241,739 - 0.0%0.0%100.0%0.0%0 P2574 12 PL - 12" & 14" PL Repl 803Z & 978Z 322,834 743,761 109 1,066,486 0.0%0.0%100.0%0.0%0 P2594 12 Large Meter Replacement 62,119 111,078 168,936 4,261 0.0%0.0%100.0%0.0%0 P2595 12 PL - 16-inch, 624 Zone, Village 3N - Heritage Road, Main St/Energy Way- - - - 100.0%0.0%0.0%100.0%0 p2604 12 AMR Change Out 52,062 2,201,403 2,206,223 47,242 0.0%0.0%100.0%0.0%0 P2605 12 458/340 PRS Replacement 1571 Melrose Ave 3,745 41,778 - 45,522 0.0%0.0%100.0%0.0%0 P2607 12 Douglas Ave SWA&OWD Interconnect Upgrade - 2,747 - 2,747 0.0%0.0%100.0%0.0%0 P2608 12 PL 8" 850Z Coronado Ave Chestnut/Apple - 21,881 - 21,881 0.0%0.0%100.0%0.0%0 P2609 12 PL - 8-inch, 1004 Zone, Eucalyptus St, Coronado/Date/La Mesa - 40,115 - 40,115 0.0%0.0%100.0%0.0%0Water - Page 6 of 63 D R A F T Otay Water District - Water Page 2 of 2Exhibit W-3A 6/30/2016Development of Construction Work in Progress For the Year Ended June 30, 2019 Project Fund Description Beg Balance Addition/Accrual Capitalized/ Expensed/Reversed Ending Balance Expansion Betterment Replacement % CF Total CF P2610 12 Valve Replacement Program - Phase 1 20,183 1,777 - 21,960 0.0%0.0%100.0%0.0%0 P2611 12 Quarry Rd Bridge Repl & Utility Relocatn 11,968 38,059 - 50,027 0.0%0.0%100.0%0.0%0 P2612 12 PL 12" 711Z Pas de Luz/Telegraph Cyn Rd 717 40,410 - 41,127 0.0%0.0%100.0%0.0%0 P2615 12 PL - 12-Inch Pipeline Replacement, 803 PZ, Vista Grande - 19,654 - 19,654 0.0%0.0%100.0%0.0%0 P2616 12 PL 12" PL Repl 978Z Pence/VistaSierra Dr 15,639 50,714 - 66,353 0.0%0.0%100.0%0.0%0 P2617 12 Lobby Security Enhancements 606 55,020 - 55,627 0.0%0.0%100.0%0.0%0 P2619 12 Temp Lower Otay Pump Station Redundancy 97,541 299,149 7,141 389,548 31.0%69.0%0.0%31.0%120,760 P2623 12 CArea OMesa PL Comb Air/Vac Valve Repl 99,211 113,088 201,877 10,421 0.0%0.0%100.0%0.0%0 P2625 12 PL - 12-inch, 978 Zone, Hidden Mesa Road 135,282 1,925,760 - 2,061,041 0.0%0.0%100.0%0.0%0 P2627 12 458/340 PRS Replacement, 1505 Oleander Ave - 66,214 - 66,214 0.0%0.0%100.0%0.0%0 P2630 12 624-3 Reservoir Automation of Chemical Feed System - 368 - 368 0.0%100.0%0.0%0.0%0 P2633 12 Otay Mesa Rd and Alta Rd Water Appurtenances Relocations - 2,120 2,120 - 0.0%0.0%100.0%0.0%0 P2634 12 Rolling Hills Hydropneumatic Pump Station Jockey Pump Replacement- 34,719 34,719 - 0.0%0.0%100.0%0.0%0 P2635 12 Vista Diego Hydropneumatic Tank Replacement - 508 508 - 0.0%0.0%100.0%0.0%0 P2636 12 980-2 PS Surge Tank Interior/Exterior Coating - 6,052 6,052 - 0.0%0.0%100.0%0.0%0 P2637 12 Survey Division Field GPS Equipment Replacement - 34,591 34,591 - 0.0%0.0%100.0%0.0%0 P2638 12 Buildings and Grounds Refurbishments - 9,759 - 9,759 0.0%0.0%100.0%0.0%0 P2639 12 Vista Diego Hydropneumatic Pump Station Replacement - 305 - 305 0.0%0.0%100.0%0.0%0 P2640 12 Portable Trailer Mounted VFD Pumps - 56,342 - 56,342 0.0%0.0%100.0%0.0%0 P2641 12 Rancho Jamul Hydropneumatic Tank Replacement - 711 711 - 0.0%0.0%100.0%0.0%0 P2642 12 Rancho Jamul Pump Station Replacement - - - - 100.0%0.0%0.0%100.0%0 P2645 12 Rolling Hills Hydropneumatic Tank Interior/Exterior Coating - - - - 0.0%0.0%100.0%0.0%0 P2648 12 Otay Mesa Area Cathodic Protection Improvements - 31,048 - 31,048 0.0%0.0%100.0%0.0%0 P2649 12 HVAC Equipment Purchase - 9,851 9,851 - 0.0%0.0%100.0%0.0%0 P2651 12 Automatic Data Processing - - - - 0.0%0.0%100.0%0.0%0 12 accruals 12 Accrual 6,971 (6,971) - - 0.0%0 12 reimb 12 Reimbursement Agreement Accrual - - - - 0.0%0 Total Water $12,175,756 $19,728,792 $8,818,832 $23,085,716 $204,024 R2084 32 RecPL - 20", 680 Zone, Village2 Heritage $438 $0 $0 $438 100.0%0.0%0.0%100.0% $438 r2110 32 RecPS - 927-1 Optimization and Pressure - 9,996 9,996 - 0.0%100.0%0.0%0.0%0 r2116 32 RecPL - 14-Inch, 927 Zone, Forcemain Ass - 67,881 67,881 - 0.0%100.0%0.0%0.0%0 r2117 32 RWCWRF Contact Basin Expansion Project 113,052 - - 113,052 0.0%100.0%0.0%0.0%0 r2118 32 Steele Canyon Sewer PS Chopper Pump 33,759 140,238 173,997 - 0.0%100.0%0.0%0.0%0 R2120 32 RWCWRF Filtered Water Storage Tank Impro 29,367 3,018 - 32,385 0.0%100.0%0.0%0.0%0 r2121 32 Res - 944-1 Reservoir Cover/Liner Replac 18,774 609 - 19,383 0.0%0.0%100.0%0.0%0 r2123 32 Repurpose Otay Mesa Recycled Water Lines - 7,769 7,769 - 0.0%100.0%0.0%0.0%0 R2125 32 RecPRS 927/680 PRS Impr Otay Lakes Rd 3,206 19,566 - 22,772 0.0%100.0%0.0%0.0%0 R2139 32 RWCWRF - Filter Troughs Replacement 99 34,056 34,155 - 0.0%0.0%100.0%0.0%0 r2143 32 AMR Change Out - 144,596 144,596 - 0.0%0.0%100.0%0.0%0 R2145 32 RWCWRF - Filter Media and Nozzles Replacement - 117,393 117,393 - 0.0%0.0%100.0%0.0%0 R2146 32 Recycled Pipeline Cathodic Protection Improvements - 102 - 102 0.0%0.0%100.0%0.0%0 R2147 32 RWCWRF Fuel Lines Replacement - 185,952 - 185,952 0.0%0.0%100.0%0.0%0 R2148 32 Large Meter Replacement - Recycled - - - - 0.0%0.0%100.0%0.0%0 R2149 32 680-1R PS Surge Tank Interior/Exterior Coating - 102 102 0.0%0.0%100.0%0.0%0 R2150 32 RWCWRF - Secondary Chlorine Analyzer and Feed System - 52,898 52,898 0.0%100.0%0.0%0.0%0 R2151 32 RWCWRF - Bulk Chlorine Vapor Scrubber System Refurbishment - 39,314 39,314 - 0.0%0.0%100.0%0.0%0 Accrual - - - - Reimbursement Agreement Accrual 265,994 - - 265,994 Total Recycled $464,688 $823,491 $648,101 $640,078 $438 TOTAL $12,640,445 $20,552,283 $9,466,933 $23,725,794 $204,462Water - Page 7 of 63 D R A F T Otay Water District - Water Exhibit W-3B Development of Water Debt For the Year Ended June 30, 2019 Debt Name 2018 2007 Ref. in 2016 2009 2010 A 2010 B COPS 93,04 Ref to 2013 TOTAL Principal Interest WRB Principal Interest WRB Principal Interest G.O.Principal Interest COP Principal Interest BABs Principal Interest WRB PRINCIPAL I. Debt Status: Original Debt $32,435,000 $42,000,000 $7,780,000 $13,840,000 $36,355,000 $7,735,000 $140,145,000 # of Years/Rate 0.00%0.00%0.00%0.00%0.00%0.00% II. Principal and Interest Payments: 2020 1,245,000 1,424,913 2,669,913 1,100,000 1,119,831 2,219,831 650,000 97,200 747,200 1,015,000 323,113 1,338,113 0 2,371,868 2,371,868 715,000 140,700 855,700 4,725,000 2021 1,310,000 1,361,038 2,671,038 1,155,000 1,063,456 2,218,456 680,000 70,600 750,600 1,065,000 271,113 1,336,113 0 2,371,868 2,371,868 745,000 111,500 856,500 4,955,00020221,370,000 1,294,038 2,664,038 1,215,000 1,004,206 2,219,206 705,000 42,900 747,900 1,120,000 216,488 1,336,488 0 2,371,868 2,371,868 775,000 81,100 856,100 5,185,000 2023 1,455,000 1,223,413 2,678,413 1,285,000 941,706 2,226,706 720,000 14,400 734,400 1,175,000 159,113 1,334,113 0 2,371,868 2,371,868 805,000 49,500 854,500 5,440,000 2024 1,650,000 1,145,788 2,795,788 1,350,000 875,831 2,225,831 0 0 0 1,235,000 98,863 1,333,863 0 2,371,868 2,371,868 835,000 16,700 851,700 5,070,000 2025 1,730,000 1,061,288 2,791,288 1,420,000 806,581 2,226,581 0 0 0 1,295,000 33,994 1,328,994 0 2,371,868 2,371,868 0 0 0 4,445,000 2026 1,820,000 972,538 2,792,538 1,495,000 733,706 2,228,706 0 0 0 0 0 0 1,365,000 2,328,345 3,693,345 0 0 0 4,680,000 2027 1,915,000 879,163 2,794,163 1,570,000 657,081 2,227,081 0 0 0 0 0 0 1,450,000 2,238,589 3,688,589 0 0 0 4,935,000 2028 1,030,000 805,538 1,835,538 1,645,000 584,931 2,229,931 0 0 0 0 0 0 1,545,000 2,143,093 3,688,093 0 0 0 4,220,000 2029 1,080,000 752,788 1,832,788 1,715,000 517,731 2,232,731 0 0 0 0 0 0 1,640,000 2,041,540 3,681,540 0 0 0 4,435,000 2030 1,135,000 697,413 1,832,413 1,785,000 447,731 2,232,731 0 0 0 0 0 0 1,745,000 1,933,609 3,678,609 0 0 0 4,665,00020311,195,000 639,163 1,834,163 1,855,000 374,931 2,229,931 0 0 0 0 0 0 1,855,000 1,818,823 3,673,823 0 0 0 4,905,000 2032 1,245,000 584,388 1,829,388 1,955,000 313,394 2,268,394 0 0 0 0 0 0 1,975,000 1,694,728 3,669,728 0 0 0 5,175,000 2033 1,295,000 533,588 1,828,588 2,005,000 263,894 2,268,894 0 0 0 0 0 0 2,105,000 1,560,558 3,665,558 0 0 0 5,405,000 2034 1,350,000 480,688 1,830,688 2,055,000 211,859 2,266,859 0 0 0 0 0 0 2,245,000 1,417,508 3,662,508 0 0 0 5,650,000 2035 1,400,000 425,688 1,825,688 2,115,000 155,806 2,270,806 0 0 0 0 0 0 2,390,000 1,265,086 3,655,086 0 0 0 5,905,000 2036 1,460,000 368,488 1,828,488 2,170,000 96,888 2,266,888 0 0 0 0 0 0 2,550,000 1,102,634 3,652,634 0 0 0 6,180,000 2037 1,270,000 313,888 1,583,888 2,235,000 33,525 2,268,525 0 0 0 0 0 0 2,715,000 929,495 3,644,495 0 0 0 6,220,000 2038 1,235,000 266,875 1,501,875 0 0 0 0 0 0 0 0 0 2,895,000 745,010 3,640,010 0 0 0 4,130,000 2039 1,185,000 221,563 1,406,563 0 0 0 0 0 0 0 0 0 3,085,000 548,357 3,633,357 0 0 0 4,270,000 2040 1,210,000 175,931 1,385,931 0 0 0 0 0 0 0 0 0 3,290,000 338,716 3,628,716 0 0 0 4,500,000 2041 1,290,000 128,200 1,418,200 0 0 0 0 0 0 0 0 0 3,505,000 115,262 3,620,262 0 0 0 4,795,000 2042 985,000 82,700 1,067,700 0 0 0 0 0 0 0 0 0 0 0 0 0 985,000 2043 775,000 47,500 822,500 0 0 0 0 0 0 0 0 0 0 0 0 0 775,000 2044 800,000 16,000 816,000 0 0 0 0 0 0 0 0 0 0 0 0 0 800,000 TOTAL $32,435,000 $15,902,569 $48,337,569 $30,125,000 $10,203,091 $40,328,091 $2,755,000 $225,100 $2,980,100 $6,905,000 $1,102,681 $8,007,681 $36,355,000 $36,452,563 $72,807,563 $3,875,000 $399,500 $4,274,500 $112,450,000 (1) debt service for Fiscal Year (cash basis) Water - Page 8 of 63 D R A F T Otay Water District - Water Exhibit W-3C Development of Past Interest Payments 2019 Year Year Total Sewer Water CPI Escalation Factor Present Day Dollars Sewer Present Day Dollars Water Average Age YTD Remaining Depreciated Sewer Depreciated Water Present Dollars Less Depr. Sewer Present Dollars Less Depr. Water 2008 $2,601,252 $47,277 $2,553,975 1.24 $58,422 $3,156,019 50 12 38 $14,021 $757,445 $44,400 $2,398,574 2007 950,479 58,066 892,413 1.28 67,848 1,042,756 50 13 37 17,641 271,116 50,208 771,639 2006 959,225 68,491 890,734 1.31 81,861 1,064,617 50 14 36 22,921 298,093 58,940 766,524 2005 1,327,844 78,562 1,249,282 1.36 97,091 1,543,922 50 15 35 29,127 463,177 67,964 1,080,745 2004 1,252,307 88,293 1,164,014 1.41 113,117 1,491,272 50 16 34 36,197 477,207 76,919 1,014,065 2003 947,099 97,695 849,404 1.46 129,734 1,127,965 50 17 33 44,110 383,508 85,625 744,457 2002 1,503,063 106,779 1,396,284 1.51 147,100 1,923,527 50 18 32 52,956 692,470 94,144 1,231,057 2001 1,543,336 115,556 1,427,780 1.57 164,769 2,035,841 50 19 31 62,612 773,619 102,157 1,262,221 2000 1,540,592 124,036 1,416,556 1.64 184,988 2,112,652 50 20 30 73,995 845,061 110,993 1,267,591 1999 1,809,747 176,967 1,632,780 1.73 279,202 2,576,051 50 21 29 117,265 1,081,941 161,937 1,494,109 1998 1,952,742 227,266 1,725,476 1.79 371,235 2,818,533 50 22 28 163,343 1,240,154 207,891 1,578,378 1997 2,080,744 274,606 1,806,138 1.83 457,332 3,007,964 50 23 27 210,373 1,383,664 246,959 1,624,301 1996 1,421,139 319,333 1,101,806 1.86 541,076 1,866,893 50 24 26 259,716 896,109 281,360 970,785 1995 936,716 362,687 574,029 1.91 630,603 998,064 50 25 25 315,302 499,032 315,302 499,032 1994 1,329,706 394,491 935,215 1.94 696,112 1,650,264 50 26 24 361,978 858,137 334,134 792,127 1993 749,618 419,512 330,106 1.99 759,434 597,583 50 27 23 410,094 322,695 349,340 274,888 1992 689,412 296,895 392,517 2.03 549,130 725,992 50 28 22 307,513 406,556 241,617 319,436 1991 1,172,353 336,012 836,341 2.09 638,816 1,590,028 50 29 21 370,514 922,216 268,303 667,812 1990 1,454,800 372,559 1,082,241 2.16 733,887 2,131,859 50 30 20 440,332 1,279,115 293,555 852,744 1989 1,314,494 408,975 905,519 2.29 853,737 1,890,274 50 31 19 529,317 1,171,970 324,420 718,304 1988 1,841,881 444,586 1,397,295 2.43 982,225 3,087,049 50 32 18 628,624 1,975,711 353,601 1,111,338 1987 1,339,462 477,707 861,755 2.55 1,108,395 1,999,477 50 33 17 731,540 1,319,654 376,854 679,822 1986 1,428,383 509,385 918,998 2.64 1,223,546 2,207,442 50 34 16 832,011 1,501,061 391,535 706,382 1985 1,508,454 538,914 969,540 2.71 1,330,824 2,394,237 50 35 15 931,577 1,675,966 399,247 718,271 1984 1,585,069 566,769 1,018,300 2.86 1,474,400 2,649,018 50 36 14 1,061,568 1,907,293 412,832 741,725 1983 1,614,923 593,048 1,021,875 3.02 1,633,146 2,814,059 50 37 13 1,208,528 2,082,403 424,618 731,655 1982 1,496,029 601,840 894,189 3.11 1,705,598 2,534,105 50 38 12 1,296,254 1,925,920 409,343 608,185 1981 1,546,319 118,910 1,427,409 3.32 359,802 4,319,108 50 39 11 280,646 3,368,905 79,157 950,204 1980 1,689,015 126,371 1,562,644 3.77 433,908 5,365,498 50 40 10 347,126 4,292,398 86,782 1,073,100 1979 1,727,910 146,451 1,581,459 4.35 579,487 6,257,620 50 41 9 475,179 5,131,248 104,308 1,126,372 1978 846,568 139,706 706,862 5.06 643,374 3,255,243 50 42 8 540,435 2,734,404 102,940 520,839 1977 699,346 146,858 552,488 5.57 744,193 2,799,697 50 43 7 640,006 2,407,739 104,187 391,958 1976 500,880 152,370 348,510 5.93 822,581 1,881,457 50 44 6 723,871 1,655,682 98,710 225,775 1975 505,080 158,245 346,835 6.29 906,345 1,986,490 50 45 5 815,710 1,787,841 90,634 198,649 1974 545,897 163,251 382,646 6.88 1,023,145 2,398,161 50 46 4 941,293 2,206,308 81,852 191,853 1973 545,960 166,687 379,273 7.64 1,159,274 2,637,766 50 47 3 1,089,718 2,479,500 69,556 158,266 1972 559,456 195,260 364,196 8.14 1,446,558 2,698,099 50 48 2 1,388,696 2,590,175 57,862 107,924 1971 507,776 19,884 487,892 8.46 153,134 3,757,430 50 49 1 150,071 3,682,281 3,063 75,149 1970 399,854 11,322 388,532 8.78 90,519 3,106,296 50 50 0 90,519 3,106,296 0 0 1969 286,268 286,268 9.24 - 2,408,786 50 51 0 0 2,408,786 0 0 1968 269,080 269,080 9.72 - 2,381,777 50 52 0 0 2,381,777 0 0 1967 237,827 237,827 10.12 - 2,190,483 50 53 0 0 2,190,483 0 0 1966 243,112 243,112 10.43 - 2,309,378 50 54 0 0 2,309,378 0 0 1965 224,790 224,790 10.62 - 2,173,191 50 55 0 0 2,173,191 0 0 1964 199,375 199,375 9.66 - 1,753,394 50 56 0 0 1,753,394 0 0 1963 127,415 127,415 9.79 - 1,135,193 50 57 0 0 1,135,193 0 0 1962 75,500 75,500 9.92 - 681,570 50 58 0 0 681,570 0 0 1961 75,500 75,500 10.01 - 688,408 50 59 0 0 688,408 0 0 1960 72,250 72,250 10.12 - 665,452 50 60 0 0 665,452 0 0 1959 75,500 75,500 10.29 - 707,334 50 61 0 0 707,334 0 0 $50,311,547 $9,651,623 $40,659,924 $25,375,948 $110,595,292 $18,012,701 $79,949,037 $7,363,248 $30,646,254 1. 1959-1962 only id 2 & 3, 1963-1966 - 2,3,5,6,7,9,10, this is the interest which is not already capitalized (previously). Water - Page 9 of 63 D R A F T Otay Water District - Water Exhibit W-4 Summary of Reserve Funds For the Year Ended June 30, 2019 Account #OPEB New Water Supply Expansion Replacement Betterment Debt Fund Debt Reserve Capital Improvement General Total % CF Eligible (1) Capacity Fee RESTRICTED RESERVES 312207 Betterment Fees - ID 18 $0 $0 $0 $0 $0 $0 $0 $0 0%$0 312209 Betterment Fees - ID 22 0 0 0 0 (70,886,428)16,713,608 0 (54,172,820)0%0 312101 Capacity Fees 0 0 (43,155,749)0 0 0 0 (43,155,749)100%(43,155,749) 312102 Capital Improvement Fund 0 0 0 (53,731,458)0 0 0 (53,731,458)0%0 312103 New Supply Fund 0 1,621,801 0 0 0 0 0 1,621,801 100%1,621,801 312111 New Supply Debt Fund 0 915,788 0 0 0 0 0 915,788 100%915,788 312112 Expansion Debt Fund 0 0 28,323,665 0 0 0 0 28,323,665 100%28,323,665 312113 Replacement Debt Fund 0 0 0 20,054,837 0 0 0 20,054,837 0%0 312121 New Supply CIF 0 0 0 0 0 0 0 0 100%0 312413 State Loan Reserve 0 0 0 0 0 0 0 0 0%0 312414 GO Bonds Reserve 0 0 0 0 0 0 460,060 460,060 0%0 312416 Grants - CIP 0 0 0 0 0 0 0 0 0%0 312421 2010 COPs TE - Reserve 0 0 0 0 0 0 1,115,944 1,115,944 0%0 312422 2010 COPs BABs - Reserve 0 0 0 0 0 0 2,931,368 2,931,368 312425 WRB Series 2018A Reserve 0 0 0 0 0 0 14,402,560 14,402,560 0%0 TOTAL RESTRICTED $0 $2,537,589 ($14,832,083)($33,676,622)($70,886,428)$16,713,608 $18,909,932 $0 $0 ($81,234,004)($12,294,494) DESIGNATED RESERVES 312229 Designated Betterment $0 $0 $0 $0 $55,585,960 $55,585,960 0%0 321203 New Supply Fee Reserve 0 406,545 0 0 0 406,545 100%406,545 312412 Expansion Reserve 0 0 14,861,256 0 0 14,861,256 100%14,861,256 321201 Replacement Reserve 0 0 0 51,012,623 0 51,012,623 0%0 321202 Retiree Health Ins - OPEB (a)296,854 0 0 0 0 296,854 0%0 TOTAL DESIGNATED $296,854 $406,545 $14,861,256 $51,012,623 $55,585,960 $0 $0 $0 $0 $122,163,239 $15,267,801 TOAL RESTRICTED & DESIGNATED $296,854 $2,944,134 $29,173 $17,336,002 ($15,300,468)$16,713,608 $18,909,932 $0 $0 $40,929,234 $2,973,307 GENERAL FUND (UNRESTRICTED) Annexation (Potable)$11,790,824 $11,790,824 100%$11,790,824 Annexation (Sewer)0 0 0%0 Operating 16,411,845 16,411,845 0%0 11-215101 Developer Deposit 537,400 537,400 0%0 77-215101|215111 Dev/Cell Site Dep 2,336,968 2,336,968 0%0 312415 Lakeview Replacement 456,808 456,808 0%0 312424 Highlands Golf Course, LLC 45,893 45,893 0%0 TOTAL GENERAL FUND $0 $0 $0 $0 $0 $0 $0 $0 $31,579,737 $31,579,737 $11,790,824 TOTALS BY FUND CATEGORY $296,854 $2,944,134 $29,173 $17,336,002 ($15,300,468)$16,713,608 $18,909,932 $0 $31,579,737 $72,508,971 $14,764,131 Notes: (1) Balance available unrestricted for expansion and new supply. Betterment Water - Page 10 of 63 D R A F T Otay Water District - Water Exhibit W-5 Development of Equivalent Dwelling Units For the Year Ended June 30, 2019 Number of Meters (1) Class of Service 5/8"3/4"1"1 1/2"2"3"4"6"8"10"12" Number of Meters Residential 0 43,201 2,748 19 4 0 0 0 0 0 0 45,972 Master Metered 0 28 151 248 261 56 67 7 3 0 0 821 Commercial & Public 6 331 356 303 391 39 27 9 0 5 0 1,467 Ag, Lds & Construction 0 117 286 387 462 3 6 2 0 0 0 1,263 Recycled 0 3 109 401 199 4 7 2 0 1 0 726 Temporary 0 8 7 4 1 0 172 5 0 0 0 197 Total Billed 6 43,688 3,657 1,362 1,318 102 279 25 3 6 0 50,446 Less: Temporary 0 8 7 4 1 0 172 5 0 0 0 197 Total Existing Permanent 6 43,680 3,650 1,358 1,317 102 107 20 3 6 0 50,249 Class of Service 5/8"3/4"1"1 1/2"2"3"4"6"8"10"12" AWWA Weighting - 5/8" Meter 1.00 1.00 2.50 5.00 8.00 16.00 25.00 50.00 80.00 115.00 168.75 Total Residential 0 43,201 6,870 95 32 0 0 0 0 0 0 50,198 Master Metered 0 28 378 1,240 2,088 896 1,675 350 240 0 0 6,895 Commercial & Public 6 331 890 1,515 3,128 624 675 450 0 575 0 8,194 Ag, Lds & Construction 0 117 715 1,935 3,696 48 150 100 0 0 0 6,761 Recycled 0 3 273 2,005 1,592 64 175 100 0 115 0 4,327 Temporary 0 8 18 20 8 0 4,300 250 0 0 0 4,604 Residential Meter Equivalency 6 43,688 9,143 6,810 10,544 1,632 6,975 1,250 240 690 0 80,978 Less: Temporary 0 8 18 20 8 0 4,300 250 0 0 0 4,604 Total Existing Permanent 6 43,680 9,125 6,790 10,536 1,632 2,675 1,000 240 690 0 76,374 Projected Ultimate EDUs (2) 111,057 Expansion EDUs (2) 34,683 Notes: (1) Based on data from the utility billing system as of FY 2019. (2) Based on data from the District on Land Use Demand. Fire and temporary services are not included. Total Equivalent Meters Water - Page 11 of 63 D R A F T Otay Water District - Water Page 1 of 2 Exhibit W-6 Development of Capacity Fee - Future & New Supply Count Project Type Project Type Per RM 17 CIPNo Project Title Projected Project Cost (000s)Expansion Betterment Replacement % CF Eligible Capacity Fee 1 M C P2451 Otay Mesa DesalinaƟon Conveyance and DisinfecƟon SystemOtay Mesa DesalinaƟon Conveyance and DisinfecƟon System35,700 31.0% 69.0%0.0%31% $11,067 2 M C P2494 Multiple Species Conservation Plan 1,000 100.0%0.0%0.0%100%1,000 3 M CF P2511 North District - South District Interconnection System 37,300 31.0% 69.0%0.0%31%11,563 4 CF RF R2028 RecPL - 8-Inch, 680 Zone, Heritage Road - Santa Victoria/Otay Valley 378 100.0%0.0%0.0%100%378 5 CF RF R2042 RecPL - 8-Inch, 927 Zone, Rock Mountain Road - SR-125/EastLake 162 100.0%0.0%0.0%100%162 6 CF RF R2047 RecPL - 12-Inch, 680 Zone, La Media Road - Birch/Rock Mountain 234 100.0%0.0%0.0%100%234 7 R RF R2082 RecPL - 24-Inch, 680 Zone, Olympic Parkway - Village 2/Heritage 1,890 100.0%0.0%0.0%100%1,890 8 R RF R2083 RecPL - 20-Inch, 680 Zone, Heritage Road - Village 2/Olympic 132 100.0%0.0%0.0%100%132 9 R R R2084 RecPL - 20-Inch, 680 Zone, Village 2 - Heritage/La Media 365 100.0%0.0%0.0%100%365 10 R RF R2085 RecPL - 20-Inch, 680 Zone, La Media - State/Olympic 3,000 100.0%0.0%0.0%100%3,000 11 RF P2002 PS - 1296-2 Proctor Valley PS (4,000 GPM, upsize from 1,055 gpm for dev)4,200 31.0% 69.0%0.0%31%1,302 12 CF P2296 Dis - 624-2 Reservoir Disinfection Facility 1,680 31.0% 69.0%0.0%31%521 13 CF P2033 PL - 16-Inch, 1296 Zone, Melody Road - Campo/Presilla 6,144 100.0%0.0%0.0%100%6,144 14 RF P2037 Res - 980-3 Reservoir 4 MG (Upsize from 1 MG for dev)9,000 100.0%0.0%0.0%100%9,000 15 C P2040 Res - 1655-1 Reservoir 0.5 MG 5,750 100.0%0.0%0.0%100%5,750 16 CF P2053 PL - 20-Inch, 944 Zone, Campo Road - 944-1 Pump Station/944 Reservoirs 6,960 100.0%0.0%0.0%100%6,960 17 CF P2058 PL - 24-Inch, 1296 Zone, Proctor Valley Road - Pioneer/Campo 9,600 66.0% 34.0%0.0%66%6,336 18 CF P2301 Dis - 1296-1 Pump Station Disinfection Facility 1,020 31.0% 69.0%0.0%31%316 19 RF P2104 PL - 12-Inch, 711 Zone, La Media Road - Birch/Rock Mountain 0 100.0%0.0%0.0%100%0 20 RF P2106 PL - 12-Inch, 711 Zone, Village 8 Loop 408 100.0%0.0%0.0%100%408 21 RF P2107 PL - 12-Inch, 711 Zone, Village 8E, Rock Mountain Road - Magdalena/SR 125 288 100.0%0.0%0.0%100%288 22 RF P2116 PL - 16-Inch, 711 Zone, Hunte Parkway - SR 125/EastLake 360 100.0%0.0%0.0%100%360 23 RF P2122 PL - 20-Inch, 711 Zone, OTC to Hunte Parkway 6,600 100.0%0.0%0.0%100%6,600 24 RF P2135 PL - 20-Inch, 980 Zone, Otay Lakes Road to Village 13 1,320 100.0%0.0%0.0%100%1,320 25 RF P2137 PL - 20-Inch, 980 Zone, Village 13 to 980-3 Reservoir Transmission PL 840 100.0%0.0%0.0%100%840 26 RF P2138 PL - 20-Inch, 980 Zone, 980-3 Reservoir Transmission PL 528 100.0%0.0%0.0%100%528 27 RF P2142 Res - 1296-4 Reservoir, Village 14 - 2 MG (Upsize from 1 MG for dev)3,000 100.0%0.0%0.0%100%3,000 28 CF P2171 PL - 20-Inch, 1296 Zone, Proctor Valley Road - Pioneer/Melody 2,640 66.0% 34.0%0.0%66%1,742 29 RF P2181 PL - 20-Inch, 1296 Zone, Proctor Valley Road - Proctor Valley PS/Echo Valley 2,520 31.0% 69.0%0.0%31%781 30 CF P2188 PL - 24-Inch, 832 Zone, Campo Road - Steele Canyon/944-1 Pump Station 4,896 100.0%0.0%0.0%100%4,896 31 CF P2195 PL - 24-Inch, 640 Zone, Campo Road - Regulatory Site/Millar Ranch 5,904 75.0% 0.0% 25.0%75%4,428 32 CF P2196 PL - 24-Inch, 640 Zone, Millar Ranch Road to 832-1 Pump Station 3,168 75.0% 0.0% 25.0%75%2,376 33 CF P2197 PL - 24-Inch, 832 Zone, 832-1 Pump Station to 832 Reservoirs 2,592 100.0%0.0%0.0%100%2,592 34 CF P2198 PL - 20-Inch, 832 Zone, 832 Reservoirs to Steele Canyon H.S. to Stoney Oak Dr via Campo Rd 7,344 100.0%0.0%0.0%100%7,344 35 CF P2203 PL - 20-Inch, 1296 Zone, Proctor Valley Road - Echo Valley/Pioneer 6,000 31.0% 69.0%0.0%31%1,860 36 CF P2204 PL - 20-Inch, 1296 Zone, Pioneer Way - Proctor Valley/1296 Reservoirs 3,720 31.0% 69.0%0.0%31%1,153 37 CF P2228 Res - 870-2 Reservoir 10 MG 30,000 100.0%0.0%0.0%100%30,000 38 CF P2319 Dis - 870-1 Reservoir Phase 2 Chloramination Facility 480 100.0%0.0%0.0%100%480 39 CF P2336 Central Area Operations Yard and Facilities 4,200 31.0% 69.0%0.0%31%1,302 40 CF P2395 Perdue WTP Capacity Participation/Purchase (5 MGD)18,000 31.0% 69.0%0.0%31%5,580 41 C P2402 PL - 16-Inch, 624 Zone, Village 8W - Otay Valley Rd, Main St/School (Developer Reimbursable, No Upsize)0 100.0%0.0%0.0%100%0 42 CF P2374 PL - 30-Inch, 870 Zone, 870-2 Reservoir to 870-1 Reservoir 720 100.0%0.0%0.0%100%720 43 CF P2392 PS - Lower Otay Pump Station Expansion Phase 2 (9,000 GPM)19,200 31.0% 69.0%0.0%31%5,952 44 RF P2404 PL - 16-Inch, 624 Zone, Village 4 - Main Street, Wolf Canyon/Village 8W 432 100.0%0.0%0.0%100%432 45 CF P2467 San Diego Formation Groundwater Feasibility Study 1,800 31.0% 69.0%0.0%31%558 46 RF P2430 PL - 20-Inch, 980 Zone, Proctor Valley Road - Village 14 Phase 1 2,040 31.0% 69.0%0.0%31%632 47 CF P2431 Res - 980-4 Reservoir 5 MG 24,000 100.0%0.0%0.0%100%24,000 48 RF P2435 PL - 20-Inch, 980 Zone, Proctor Valley Road - Village 14 Phase 2 1,560 31.0% 69.0%0.0%31%484 49 CF P2437 Dis - 624-4 Reservoir Disinfection Facility 1,680 100.0%0.0%0.0%100%1,680 50 CF P2481 Middle Sweetwater River Basin Groundwater Well System 11,500 31.0% 69.0%0.0%31%3,565 51 CF P2497 Solar Power Feasibility Study 180 100.0%0.0%0.0%100%180 Water - Page 12 of 63 D R A F T Otay Water District - Water Page 2 of 2 Exhibit W-6 Development of Capacity Fee - Future & New Supply Count Project Type Project Type Per RM 17 CIPNo Project Title Projected Project Cost (000s)Expansion Betterment Replacement % CF Eligible Capacity Fee 52 CF P2528 30-Inch Potable Water Pipeline Manifold at 624 Reservoirs 14,400 31.0% 69.0%0.0%31%4,464 53 RF R2037 RecPL - 8-Inch, 680 Zone, Main Street/Otay Valley Road - Village 8W 264 100.0%0.0%0.0%100%264 54 RF R2038 RecPL – 8-in, 680 Zone, Village 3N – Main St, Heritage Rd/Wolf Canyon 198 100.0%0.0%0.0%100%198 55 RF R2043 RecPL - 8-Inch, 927 Zone, Rock Mountain Road - Olympian HS / SR 125 60 100.0%0.0%0.0%100%60 56 C R2079 RecPL - 6-Inch, 450 Zone, Otay Valley Road - Entertainment, 680/450 PRS 1,780 100.0%0.0%0.0%100%1,780 57 CF R2080 RecPL - 24-Inch, 680 Zone, Olympic Parkway - Brandywine/Santa Victoria 5,472 100.0%0.0%0.0%100%5,472 58 Capital Facilities CF P2202 PS - 1296-1 PS Expansion - from 2,900 to 6,000 GPM 3,720 100.0%0.0%0.0%100%3,720 59 Capital Facilities CF P2248 PS - 944-1 PS Expansion - from 3,000 to 6,000 GPM 3,600 100.0%0.0%0.0%100%3,600 60 Capital Facilities CF P2379 PS - 832-1 PS Expansion - from 4,200 to 6,800 GPM 3,600 100.0%0.0%0.0%100%3,600 61 Capital Facilities CF P2391 PS - Perdue WTP Pump Station (10,000 GPM)18,000 31.0% 69.0%0.0%31%5,580 62 Capital Facilities CF P2398 PL - 20-inch, 624 Zone, Paseo Ladera btwn Telegraph/Olympic Upsizing 3,360 100.0%0.0%0.0%100%3,360 63 Capital Facilities CF P2575 1485/1296 PRS - Presilla Dr and Jamul Highlands Rd (Developer Reimbursable)650 100.0%0.0%0.0%100%650 64 Developer Reimbursements RF P2576 Res - 980-5 Reservoir, Village 14 - 2.0 MG (Developer Reimbursable, Upsize from 1 MG)3,000 100.0%0.0%0.0%100%3,000 65 Capital Facilities CF P2577 PS - 980-2 PS Expansion - from 12,000 to 16,000 gpm 4,800 31.0% 69.0%0.0%31%1,488 66 Capital Facilities CF P2580 PL - 12-inch, 980 Zone, Bob Pletcher Pkwy - SR 125 Crossing 900 100.0%0.0%0.0%100%900 67 Developer Reimbursements RF P2581 PL - 16-inch, 624 Zone, Santa Victoria Rd - Olympic/Heritage (Developer Reimbursable, Upsize from 12-inch)432 100.0%0.0%0.0%100%432 68 Capital Facilities CF P2582 PL - 20-inch, 711 Zone, Eastlake Pkwy - Olympic/Birch, Upsizing 3,000 100.0%0.0%0.0%100%3,000 69 Capital Facilities CF P2583 PL - 20-inch, 624 Zone, Otay Mesa Interconnect 711 PRS Bypass 6,460 100.0%0.0%0.0%100%6,460 70 Developer Reimbursements RF P2585 PS - 1200-2 Pump Station - 1,000 gpm (Developer Built)120 31.0% 69.0%0.0%31%37 71 Capital Facilities CF P2586 PL - 24-inch, 832 Zone, Campo Road - Florence Terrace / Steele Canyon 2,160 100.0%0.0%0.0%100%2,160 72 Capital Facilities CF P2587 PL - 16-inch, 1296 Zone, Jefferson Road - Campo/Lyons Valley 1,824 100.0%0.0%0.0%100%1,824 73 Capital Facilities CF P2588 PL - 12-inch, 1296 Zone, Jamul Highlands Road to Presilla Drive (Developer Reimbursable, Upsize from 8-inch)132 100.0%0.0%0.0%100%132 74 Capital Facilities CF P2589 PL - 24-inch, 870 Zone, Donovan Prison 864 100.0%0.0%0.0%100%864 75 Developer Reimbursements RF P2590 PL - 20-inch, 624 Zone, Village 7 (Developer Reimbursable, Upsize from 12-inch)1,536 100.0%0.0%0.0%100%1,536 76 Developer Reimbursements RF P2591 PL - 16-inch, 1296 Zone, Proctor Valley to 1296-4 Reservoir (Developer Reimbusable, Upsize from 12-inch)1,140 100.0%0.0%0.0%100%1,140 77 Developer Reimbursements RF P2595 PL - 16-inch, 624 Zone, Village 3N - Heritage Road, Main St/Energy Way (Developer Reimbursable, Upsize from 12-inch)144 100.0%0.0%0.0%100%144 78 Developer Reimbursements RF P2596 PL - 16-inch, 624 Zone, Village 3N - Main St, Heritage Rd/Wolf Canyon (Developer Reimbursable, Upsize from 12-inch)384 100.0%0.0%0.0%100%384 79 Developer Reimbursements RF P2597 PL - 16-inch, 624 Zone, Main St, Wolf Canyon Bridge (Upsize of Developer Financed 12-inch)936 100.0%0.0%0.0%100%936 80 Developer Reimbursements RF P2598 PL - 16-inch, 624 Zone, Village 8W - Main St, La Media/Village 4 (Developer Reimbursable, Upsize from 12-inch)120 100.0%0.0%0.0%100%120 81 Developer Reimbursements RF P2599 PL - 16-Inch, 624 Zone, Village 8W - Otay Valley Road, School/Village 8E (Developer Reimbursable, Upsize from 8-inch)216 100.0%0.0%0.0%100%216 82 Developer Reimbursements RF P2600 PL - 16-Inch, 624 Zone, Village 8E (Developer Reimbursable, Upsize from 12-inch)252 100.0%0.0%0.0%100%252 83 Developer Reimbursements RF P2602 PL - 16-inch, 624 Zone, Otay Valley Road, SR 125 Bridge (Upsize of Developer Financed 12-inch)360 100.0%0.0%0.0%100%360 84 Developer Reimbursements RF P2603 PL - 16-inch, 711 Zone, Hunte Parkway, SR 125 Bridge (Upsize of Developer Financed 12-inch)432 100.0%0.0%0.0%100%432 85 Developer Reimbursements RF R2126 RecPL - 8-Inch, 680 Zone, Main Street - Wolf Canyon Bridge (Upsize from Developer Financed 6-inch)468 100.0%0.0%0.0%100%468 86 Developer Reimbursements RF R2127 RecPL - 8-Inch, 815/680 Zones, Main Street - La Media/Magdalena - 815/680 PRS (Developer Reimbursable, Upsize from 6-inch)802 100.0%0.0%0.0%100%802 87 Capital Facilities CF R2128 RecPL - 16-Inch, 927 Zone, Hunte Parkway/Proctor Valley - North of Otay Lakes 7,008 100.0%0.0%0.0%100%7,008 88 Capital Facilities CF R2129 RecPS - 680-1 PS Upgrade, Engine-Driven Pump Addition 2,160 31.0% 69.0%0.0%31%670 89 Capital Facilities CF R2130 RecPS - 944-1 PS Upgrade, Engine-Driven Pump Addition 2,400 31.0% 69.0%0.0%31%744 90 Capital Facilities CF R2131 Res - 680-2 Storage Reservoir (2.0 MG)6,000 100.0%0.0%0.0%100%6,000 91 Developer Reimbursements RF R2132 RecPL - 8-Inch, 680 Zone, Main Street - Village 4 (Developer Reimbursable, Upsize from 6-inch)216 100.0%0.0%0.0%100%216 92 Developer Reimbursements RF R2133 RecPL - 8-Inch, 680 Zone, Otay Valley Road - Village 8E (Developer Reimbursable, Upsize from 6-inch)126 100.0%0.0%0.0%100%126 93 Developer Reimbursements RF R2134 RecPL - 8-Inch, 680 Zone, Otay Valley Road - Village 9 (Developer Reimbursable, Upsize from 6-inch)240 100.0%0.0%0.0%100%240 94 Developer Reimbursements RF R2135 RecPL - 8-Inch, 680 Zone, University/Village 10 (Developer Reimbursable, Upsize from 6-inch)252 100.0%0.0%0.0%100%252 95 Developer Reimbursements RF R2136 RecPL - 8-Inch, 680 Zone, Otay Valley Road, SR 125 Bridge (Upsize from Developer Financed 6-inch)180 100.0%0.0%0.0%100%180 96 Developer Reimbursements RF R2137 RecPL - 8-Inch, 815 Zone, Hunte Parkway, SR 125 Bridge (Upsize from Developer Financed 6-inch)216 100.0%0.0%0.0%100%216 97 P2403 PL - 16-Inch, 624 Zone, Heritage Rd-Santa Victoria/Energy Way (Developer Reimbursable, No Upsize)0 100.0%0.0%0.0%100%0 97 P2619 PS - Temporary Lower Otay Pump Station Redundancy 3,300 31.0% 69.0%0.0%31%1,023 98 P2642 Rancho Jamul Pump Station Replacement 2,500 100.0%0.0%0.0%100%2,500 99 P2624 Fenner Valley Groundwater Conservation and Recovery Project 7,500 31.0% 69.0%0.0%31%2,325 Total $410,119 (in $000s)$263,537 Expansion $263,537 $263,537 Betterment 144,314 0 Replacement 2,268 0 Total $410,119 $263,537Water - Page 13 of 63 D R A F T Otay Water District - Water Exhibit W-7 Current and Proposed Water Capacity Fee Replacement Cost, Less Depreciation Item CF 2019/2020 Reference Existing Capacity Fee Plant $971,488,371 See Exhibit W-1 Future Capacity Fee Plant 263,536,600 See Exhibit W-6 Total Existing and Future Plant $1,235,024,971 Existing EDUs 76,374 See Exhibit W-5 Growth EDUs 34,683 See Exhibit W-5 Total EDUs 111,057 Total Capacity Fee ENR at 1/1/2020 $11,120.60 Current Water Capacity Fee 1/1/2020 (1)$8,490.26 $ Difference $2,630.34 % Change 31.0% Capacity Fee Current Meter Meter 2019/2020 Current New Water Current Size Ratio (3)Calculated Capacity Fee Supply Fee Total 3/4"1.00 $11,120.60 $7,658.89 $831.37 $8,490.26 1"2.50 27,801.50 19,147.23 2,078.43 21,225.66 1-1/2"5.00 55,603.00 38,294.45 4,156.85 42,451.30 2" 8.00 88,964.80 61,271.12 6,650.96 67,922.08 3"16.00 177,929.60 122,542.24 13,301.92 135,844.16 4"25.00 278,015.00 191,472.25 20,784.25 212,256.50 6"50.00 556,030.01 382,944.50 41,568.50 424,513.00 8"80.00 889,648.02 612,711.20 66,509.60 679,220.80 10"115.00 1,278,869.02 880,772.35 95,607.55 976,379.90 Notes: (1) Current capacity fee as of ENR adjustment on 11/11/2019, fees effective 1/1/2020. (2) Based on "Combined" methodology established in AWWA M1, Sixth Edition, Table VI.2-1, page 273. (3) Based on AWWA meter equivalency from AWWA M1 Manual, Sixth Edition, Table VI.2-5, page 274. Water - Page 14 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee LAND X00030 FAIR OAKS EASEMENT LOTS 2,4,5,6,8,9,11 & 12 PAID BY SERIES A WATER BONDS 1959 07/01/1959 $0 $59 13.76 $806 0.0% 0.0%$0 $0 $0 $0 X00040 APN#596-2-12-5,14 EASEMENT FAIR OAKS LOTS 1,3,14-25 PAID BY SERIES B WATER BONDS 07/01/1960 0 453 13.30 6,023 0.0% 0.0%0 0 0 0 X00050 GENERAL FUNDS 07/01/1960 0 0 13.30 0 0.0% 0.0%0 0 0 0 X00060 SERIES B WATER BONDS 07/01/1960 0 0 13.30 0 0.0% 0.0%0 0 0 0 X00080 RIGHT OF WAY 07/01/1960 0 9,081 13.30 120,821 0.0% 100.0%9,081 9,081 120,821 120,821X00090TR SEWERS 07/01/1960 0 30,138 13.30 400,977 0.0% 100.0%30,138 30,138 400,977 400,977 X0733A LAND - 1961 01/01/1961 0 0 12.94 0 0.0% 100.0%0 0 0 0X0734A LAND - 1961 03/01/1961 0 0 12.94 0 0.0% 100.0%0 0 0 0 X00100 SEWERS OFFICE SITE 07/01/1961 0 974 12.94 12,605 0.0% 100.0%974 974 12,605 12,605X00110TR SEWERS RIGHT OF WAY 07/01/1961 0 1,099 12.94 14,226 0.0% 100.0%1,099 1,099 14,226 14,226 X07270 LAND 09/01/1962 0 104,410 12.57 1,312,693 0.0% 100.0%104,410 104,410 1,312,693 1,312,693 X00070 BOYLE ENGINEERING 04/01/1963 0 0 12.17 0 0.0% 100.0%0 0 0 0 X07300 LAND 02/01/1965 0 2,558 11.29 28,876 0.0% 100.0%2,558 2,558 28,876 28,876 007290 LAND DEED#227 FOR OTAY LAKES RD WATER MAIN EXTENSION 02/28/1966 06/01/1966 0 39 10.76 420 0.0% 100.0%39 39 420 420007320LAND - 1967 PURCHASE 01/01/1967 0 9,638 10.21 98,382 0.0% 100.0%9,638 9,638 98,382 98,382 X00020 APN#595-020-07 HALEY ADDITION, LOT 2 01/01/1967 0 0 10.21 0 0.0% 100.0%0 0 0 0X00010EASEMENT#737- UNITED ENTERPRISE (PERM EASEMENT ACCESS RD TO RECLAMATION AREA)02/01/1967 0 27,639 10.21 282,135 0.0% 100.0%27,639 27,639 282,135 282,135 X00120 LAND ACQUISITION QUITCLAIM (DOENGES PROPERTY CONDEMNATION)12/01/1969 0 0 8.64 0 0.0% 100.0%0 0 0 000W910JAMACHA BASIN USE AREA LAND ACQUISITION WO910 07/01/1970 0 989,766 7.94 7,857,376 0.0% 100.0%989,766 989,766 7,857,376 7,857,376 0W910A JAMACHA BASIN USE AREA (SALT CREEK 7 PARCELS)07/01/1970 0 2,904,994 7.94 23,061,652 0.0% 100.0%2,904,994 2,904,994 6,069,500 6,069,500 X00130 LABOR COST REPORT 11/01/1972 0 0 6.25 0 0.0% 0.0%0 0 0 0 X00180 DEMANDS 11/01/1972 0 0 6.25 0 0.0% 0.0%0 0 0 0 X00140 LABOR COST REPORT 12/01/1972 0 0 6.25 0 0.0% 0.0%0 0 0 0X00150LABOR COST REPORT 01/01/1973 0 0 5.79 0 0.0% 0.0%0 0 0 0 X00160 LABOR COST REPORT 03/01/1973 0 0 5.79 0 0.0% 0.0%0 0 0 0X00170LABOR COST REPORT 06/01/1973 0 0 5.79 0 0.0% 0.0%0 0 0 0 X09300 LAND WO 64 07/01/1975 0 11,575 4.70 54,361 0.0% 100.0%11,575 11,575 54,361 54,361 Y09860 LAND ACQUISIT W64.50 04/01/1976 0 63,782 4.15 264,972 0.0% 100.0%63,782 63,782 264,972 264,972 Y09930 OPERATIONS YARD W515 04/01/1976 0 26,778 4.15 111,245 0.0% 0.0%0 0 0 0 Y09940 711-1 PS CENTRAL AREA YARD CIP W540 04/01/1976 0 166 4.15 688 0.0% 100.0%166 166 688 688820050WO 751 JAMUL INDIAN RESERVATION 10/01/1981 0 0 2.68 0 0.0% 100.0%0 0 0 0 820780 LAND - 2.5 ACRES @ UPPER LOT SWEETWATER SPRINGS 06/01/1982 0 74,379 2.46 183,071 0.0% 100.0%74,379 74,379 183,071 183,071002168EASEMENT#0719 RIGHT OF WAY 36" MAIN FROM LA PRESA PS (APN#579-332-38)07/01/1986 0 25,500 2.23 56,800 0.0% 100.0%25,500 25,500 56,800 56,800 0B1470 5 MG RES SITE - ID 18 1987 WO1397 06/01/1987 0 18,545 2.22 41,142 0.0% 100.0%18,545 18,545 41,142 41,142001681 APN#579-408-02 @ 657-1 RESV ADJACENT LOT .59 ACRES 06/01/1988 0 44,485 2.10 93,616 0.0% 100.0%44,485 44,485 93,616 93,616 001682 APN#579-408-03 @ 657-2 RESV 5 MG STEEL RESV - 2ND SITE .15 ACRES 06/01/1988 0 18,545 2.10 39,027 0.0% 100.0%18,545 18,545 39,027 39,027 01832A LAND - HWY 94 REALIGNMENT 16" MAIN WO1164 12/01/1988 0 71,632 2.10 150,747 0.0% 100.0%71,632 71,632 150,747 150,747 01833A LAND - 803-1 PS HILLSDALE PS WO1518 12/01/1988 0 13,061 2.10 27,486 0.0% 100.0%13,061 13,061 27,486 27,486 002158 APN#643-020-57 @ 624-3 RESV 8MG 8.389 ACRES (ORIG 15.06 ACRES)02/01/1990 0 2,380,798 2.03 4,823,311 0.0% 100.0%2,380,798 2,380,798 4,823,311 4,823,311002486 APN#646-040-13 ADJACENT TO 571-1-7 ROLL RESV 9.56 ACRES 05/01/1992 0 101,034 1.91 193,273 0.0% 100.0%101,034 101,034 193,273 193,273 002564 EASEMENT#1011 - 624-3 RESERVOIR 30MG WO2950 (APN#6430206000)03/01/1993 0 556,307 1.87 1,042,950 0.0% 100.0%556,307 556,307 1,042,950 1,042,950002618 APN#505-230-23 @ 2500 SWEETWATER SPRINGS 1.75 ACRES 03/01/1994 0 457,000 1.86 849,545 0.0% 100.0%457,000 457,000 849,545 849,545 002686 APN#643-020-27; 643-020-78; 643-020-80 CENTRAL AREA 100 MG RES 06/01/1994 0 2,217,477 1.86 4,122,199 0.0% 100.0%2,217,477 2,217,477 4,122,199 4,122,199002760 APN#505-231-30 @ OPS OFFICE - 2553 SWEETWATER SPRINGS 05/16/1995 0 302,350 1.83 554,145 0.0% 100.0%302,350 302,350 554,145 554,145 002049 APN#580-020-19 @ RWCRP - 10 ACRES 08/21/1995 0 67,374 1.83 123,483 0.0% 100.0%67,374 67,374 123,483 123,483 002817 EASEMENT#1041 SLOPE @ 1 MG RESERVOIR (APN#5151013600)09/30/1995 0 6,000 1.83 10,997 0.0% 100.0%6,000 6,000 10,997 10,997 002871 EASEMENT#0993 @1296 RESERVOIR BEAR MTN WAY (APN#5972204400)03/01/1996 0 39,764 1.85 73,633 0.0% 100.0%39,764 39,764 73,633 73,633 002987 EASEMENT - INTERCONNECTION OTAY MESA S/B LAND 08/31/1996 0 17,591 1.85 32,574 0.0% 100.0%17,591 17,591 32,574 32,574003098RIGHT/WAY EASEMENT 870-1 UPPER RESV ALTA GATE 07/01/1997 0 22,796 1.82 41,545 0.0% 100.0%22,796 22,796 41,545 41,545 003096 APN#593-382-40 RANCHO DEL REY WELL SITE 1.2 ACRES 10/15/1997 0 86,095 1.82 156,910 0.0% 0.0%0 0 0 0003144 EASEMENT#1107 VIA LAS FALDAS .028 ACRES (APN#5191321700)04/24/1998 0 3,500 1.77 6,203 0.0% 100.0%3,500 3,500 6,203 6,203 003153 EASEMENT#1105 VIA LAS FALDAS .012 ACRE (APN#591321200)05/14/1998 0 1,250 1.77 2,216 0.0% 100.0%1,250 1,250 2,216 2,216 003626 APN#644-020-14 @ 458-3 RESV 4.849 ACRE 06/30/2000 0 46,553 1.72 79,989 0.0% 100.0%46,553 46,553 79,989 79,989 003627 EASEMENT#1064 458-3 RESERVOIR 3.482 ACRES (APN#6440100700)06/30/2000 0 13,781 1.72 23,679 0.0% 100.0%13,781 13,781 23,679 23,679 003628 EASEMENT 40' WIDE .545 ACRE (458-3 RESERVOIR)06/30/2000 0 800 1.72 1,375 0.0% 100.0%800 800 1,375 1,375003769 APN#585-150-12 160 ACRES @ 1296 RESERVOIR CENTRAL SYSTEM 2MG 01/29/2001 0 794,220 1.68 1,334,648 0.0% 100.0%794,220 794,220 1,334,648 1,334,648 003882 APN#519-200-19 FOR 1485-1 RESERVOIR 15010 LYONS VLY RD 06/30/2001 0 227,877 1.68 382,937 0.0% 100.0%227,877 227,877 382,937 382,937004210 APN#643-020-59 624-3 RESERVOIR 30MG .625 ACRE 2002 08/02/2002 0 173,402 1.64 284,472 0.0% 100.0%173,402 173,402 284,472 284,472 004314 EASEMENT#1196 & 1202 RIGHT OF WAYS 680/944 RECYCLED 18" AND 20" PIPELINES 06/30/2003 0 202,850 1.61 327,082 0.0% 0.0%0 0 0 0004889 APN#505-230-52-00 OPERATIONS YARD PROPERTY 06/30/2009 0 369,157 1.24 459,314 0.0% 100.0%369,157 369,157 459,314 459,314 004963 EASEMENT#1291 APN#5060203100 (502-040-05 & 506-020-31)06/30/2010 0 229,800 1.21 278,960 0.0% 100.0%229,800 229,800 278,960 278,960 004971 EASEMENT#1300 APN#5961731700 (1485-2 PS)06/30/2010 0 26,284 1.21 31,907 0.0% 100.0%26,284 26,284 31,907 31,907 004973 EASEMENT#1273 APN#6440412700 (505-711-03 & 505-710-28)06/30/2010 0 10,000 1.21 12,139 0.0% 100.0%10,000 10,000 12,139 12,139 004974 EASEMENT#1298 APN#5972205500 06/30/2010 0 14,500 1.21 17,602 0.0% 100.0%14,500 14,500 17,602 17,602005252 APN#586-050-61-00 @ FUTURE N-S PUMP STATION (OWD EASEMENTS# 1351)01/31/2016 0 175,198 1.05 184,582 0.0% 100.0%175,198 175,198 184,582 184,582 005253 APN#586-050-60-00 @ FUTURE N-S PUMP STATIONS (OWD EASEMENTS# 1352)01/31/2016 0 195,220 1.05 205,677 0.0% 100.0%195,220 195,220 205,677 205,677Water - Page 15 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee Total Land $0 $13,188,269 $49,877,492 $12,872,035 $32,283,274 $32,283,274 $32,283,274 BUILDINGS X05880 ROAD COMP & FLAGPOLE 06/01/1961 $4,696 $4,696 12.94 $60,789 100.0% 100.0%$4,696 $0 $60,789 $0 X05991 SHARE OF ACCESS ROAD 10/01/1967 3,637 3,637 10.21 37,130 100.0% 100.0%3,637 0 37,130 0 X09271 BUILDING WO 64 07/01/1975 474,308 538,627 4.70 2,529,591 88.1% 100.0%538,627 64,319 2,529,591 302,064 Y09870 ADM BLDG CONSTRUCTION 05/01/1976 2,159 2,500 4.15 10,386 86.3% 100.0%2,500 341 10,386 1,419Z10380PLANTER BOXES - ROCK 03/01/1977 2,064 2,340 3.84 8,988 88.2% 0.0%0 0 0 0 Z10661 RETAINAGE WALL - PARKING LOT 07/01/1977 13,468 16,034 3.84 61,587 84.0% 100.0%16,034 2,566 61,587 9,854Z11100SIDEWALK-ADM BLDG W634 06/01/1978 5,167 6,288 3.55 22,321 82.2% 100.0%6,288 1,121 22,321 3,981 820490 PARKING LOT - ADM 04/01/1982 217,807 217,807 2.46 536,092 100.0% 100.0%217,807 0 536,092 0 000868 CONCRETE WALL - ADM BLDG 05/01/1982 3,436 4,628 2.46 11,391 74.2% 100.0%4,628 1,192 11,391 2,935 830080 OTAY MESA OPERATIONS YARD 10/01/1982 193,204 263,189 2.46 647,792 73.4% 100.0%263,189 69,985 647,792 172,254 001204 DRIVEWAY OPERATIONS YARD 03/01/1985 0 0 2.23 0 0.0% 100.0%0 0 0 0001195ARMCO 20 X 20 BUILDING 05/01/1985 4,920 4,920 2.23 10,969 100.0% 100.0%4,920 0 10,969 0 001219 STORAGE BLDG - LABOR 05/01/1985 1,840 1,840 2.23 4,103 100.0% 100.0%1,840 0 4,103 0001236PAVING - MAIN OFFICE W1366 06/01/1985 0 0 2.23 0 0.0% 100.0%0 0 0 0 001332 PATIO COVERS 20'X20', 8'9"X20 @ RWCWRF 05/01/1986 2,045 2,045 2.23 4,555 100.0% 100.0%2,045 0 4,555 0001477PAVING PARKING LOT @ DISTRICT 06/01/1987 0 0 2.22 0 0.0% 100.0%0 0 0 0 001656 RUUD GAS HEAT/COOL AC @ MAIN ADM BLDG 04/01/1988 5,384 5,384 2.10 11,330 100.0% 100.0%5,384 0 11,330 0 001657 RUUD GAS HEAT/COOL AC @ MAIN ADM BLDG 04/01/1988 3,776 3,776 2.10 7,946 100.0% 100.0%3,776 0 7,946 0 001690 GRADING/PAVING AT OWD YARD 06/01/1988 0 0 2.10 0 0.0% 100.0%0 0 0 0 002615 OWD OFFICE EXPANSION 01/01/1994 103,673 103,673 1.86 192,725 100.0% 100.0%103,673 0 192,725 002617A2553 SWEETWATER SPRINGS BLVD 19501 SQ FT 03/01/1994 123,472 244,250 1.86 454,051 50.6% 100.0%244,250 120,778 454,051 224,522 002799 LANDSCAPING ENHANCEMENTS FY94-95 06/30/1995 0 0 1.83 0 0.0% 0.0%0 0 0 0002963FORD AKRON 3 ST TEST BENCH (4) WTR MTRS 07/24/1996 14,638 14,638 1.85 27,106 100.0% 0.0%0 0 0 0 002956 SPRAY BOOTH - FREE STAND BLEEKER 10X10X10 07/31/1996 4,434 4,822 1.85 8,929 91.9% 100.0%4,822 388 8,929 719002061ADM BLDG - CONSTRUCTION & REMODELING 06/30/1998 2,522,419 5,998,383 1.77 10,631,616 42.1% 100.0%5,998,383 3,475,964 10,631,616 6,160,847 002062 OPS BLDG - CONSTRUCTION 06/30/1998 1,897,402 4,512,689 1.77 7,998,352 42.0% 100.0%4,512,689 2,615,287 7,998,352 4,635,371 003391 INSTALL EXPANSION JOINTS IN BOARDROOM 06/30/1999 546 1,364 1.78 2,427 40.1% 100.0%1,364 818 2,427 1,454 003252 CURBSIDE PAYMENT BOX @ ADM PARKING LOT 06/30/2000 2,095 2,095 1.72 3,599 100.0% 100.0%2,095 0 3,599 0 003564 LANDSCAPE/DESIGN - RWCWRF 06/30/2000 21,953 21,953 1.72 37,721 100.0% 100.0%21,953 0 37,721 0003572EQUIP SHED COVERS - UPPER PARKING LOT & STORAGE AREA 06/30/2000 65,039 136,770 1.72 235,002 47.6% 100.0%136,770 71,731 235,002 123,250 003596 ADMIN & OPS BLDG (RE-ROOF)06/30/2000 73,291 73,291 1.72 125,930 100.0% 100.0%73,291 0 125,930 0003597ADMIN & WAREHOUSE BLDG EXTERIOR ENHANCEMENTS 06/30/2000 31,557 31,557 1.72 54,223 100.0% 100.0%31,557 0 54,223 0 003598 TRANSIENT VOLTAGE SURGE SUPPRESSOR (TVSS) - ADM BLDG 06/30/2000 4,512 4,512 1.72 7,752 100.0% 100.0%4,512 0 7,752 0 003614 TRANSIENT VOLTAGE SURGE SUPRESSOR (TVSS) OPS BLDG 06/30/2000 3,632 3,632 1.72 6,240 100.0% 100.0%3,632 0 6,240 0 003615 OPS BLDG ENHANCEMENTS (ANNUAL)06/30/2000 13,627 13,627 1.72 23,414 100.0% 100.0%13,627 0 23,414 0 003616 CONCRETE STAIRS & HANDLES @ RWCWRF 06/30/2000 2,968 6,240 1.72 10,722 47.6% 100.0%6,240 3,272 10,722 5,621003696ROLLUP STEEL SERVICE DOORS 12'X10' (4) @ 2553 SWEETWTR SPRNGS 10/04/2000 3,172 3,385 1.72 5,816 93.7% 100.0%3,385 213 5,816 366 003701 FIRE SPRINKLERS HEADS (3) IN WAREHOUSE PAPER STORAGE SHED 10/16/2000 1,510 1,612 1.72 2,769 93.7% 100.0%1,612 101 2,769 174003697711-1 PUMP STATION (CENTRAL AREA) - FENCE 10/26/2000 59,767 127,876 1.72 219,720 46.7% 100.0%127,876 68,109 219,720 117,027 003815 WATTMAN VOLTAGE CONTROLLER @ WAREHOUSE LIGHTING 03/28/2001 2,202 2,202 1.68 3,700 100.0% 100.0%2,202 0 3,700 0003816WATTMAN VOLTAGE CONTROLLER @ WAREHOUSE LIGHTING 03/28/2001 2,202 2,202 1.68 3,700 100.0% 100.0%2,202 0 3,700 0 003850 850-2 RESERVOIR 3.1 MG - PAVING ROAD TO STREET (LA PRESA)06/30/2001 82,093 90,857 1.68 152,680 90.4% 100.0%90,857 8,763 152,680 14,726 003891 RWCWRF: LAB REMODEL FY 00-01 06/30/2001 45,049 45,049 1.68 75,703 100.0% 100.0%45,049 0 75,703 0 003894 USE AREA - IMPROV. LANDSCAPING 06/30/2001 17,471 17,471 1.68 29,359 100.0% 0.0%0 0 0 0 003896 RANCHO DEL REY WELL -DESIGN AND LANDSCAPE 06/30/2001 144,965 144,965 1.68 243,606 100.0% 0.0%0 0 0 0003915REST ROOM FLOORING - EPOXY @ WAREHOUSE 12/01/2001 5,430 5,430 1.68 9,125 100.0% 100.0%5,430 0 9,125 0 003979 INTERIOR LOBBY SECURITY DOORS @ 2553B BUILDING 05/30/2002 11,581 11,581 1.64 18,999 100.0% 100.0%11,581 0 18,999 0004127BLDG ENCLOSURE FOR GENERATOR @ ADM LOT 06/30/2002 8,250 12,098 1.64 19,847 68.2% 100.0%12,098 3,848 19,847 6,313 03850A 850-2 RESERVOIR 3.1 MG - PAVING ROAD TO STREET (LA PRESA)06/30/2002 10,425 10,425 1.64 17,102 100.0% 100.0%10,425 0 17,102 0004260DOOR - 16'X15' ROLLUP @ WAREHOUSE 06/30/2003 11,833 14,735 1.61 23,759 80.3% 100.0%14,735 2,902 23,759 4,679 004327 PAVING - ADM BLDG 06/30/2003 0 0 1.61 0 0.0% 100.0%0 0 0 0 004328 978-1 RESERVOIR 0.5 MG - PAVING (HILLSDALE)06/30/2003 94,309 94,309 1.61 152,068 100.0% 100.0%94,309 0 152,068 0 004334 REMODEL (3) HR OFFICES @ ADM BLDG 06/30/2003 98,568 98,568 1.61 158,935 100.0% 100.0%98,568 0 158,935 0 004335 FLOORING TILE @ ADM BLDG (LOBBY)06/30/2003 14,776 18,399 1.61 29,667 80.3% 100.0%18,399 3,623 29,667 5,843004353ENCLOSURE - BACKUP GENERATOR @ ADM BLDG 06/30/2003 15,174 47,353 1.61 76,354 32.0% 100.0%47,353 32,179 76,354 51,887 004621 870-1 PUMP STATION - ROOF (1200 NORTH ALTA RD)06/30/2005 93,368 93,368 1.42 132,351 100.0% 100.0%93,368 0 132,351 0004633ROOF - REGULATORY SITE 11880 CAMPO RD.06/30/2005 93,368 93,368 1.42 132,351 100.0% 100.0%93,368 0 132,351 0 004634 ROOF - DISTRICT ADM OFFICE 06/30/2005 93,368 93,368 1.42 132,351 100.0% 100.0%93,368 0 132,351 0 004663 ROOF FOAM SPRAYED - ADM BLDG 04/30/2006 13,900 13,900 1.37 19,012 100.0% 100.0%13,900 0 19,012 0 004664 ROOF FOAM SPRAYED - OPS BLDG 04/30/2006 18,300 18,300 1.37 25,030 100.0% 100.0%18,300 0 25,030 0 004665 FLOOR INSTALLATION - RWCRF 04/30/2006 12,025 12,025 1.37 16,448 100.0% 100.0%12,025 0 16,448 0004670PUMP & ELECTRIC OFFICE ADDITION 06/30/2006 24,831 24,831 1.37 33,964 100.0% 100.0%24,831 0 33,964 0 004671 OPS CONTROL RM REMODEL -WTR SYSTEM OFFICES 06/30/2006 23,000 23,000 1.37 31,459 100.0% 100.0%23,000 0 31,459 0004672OPS DEPT - MAP ROOM REMODEL 06/30/2006 25,800 25,800 1.37 35,289 100.0% 100.0%25,800 0 35,289 0Water - Page 16 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004743 METER SHOP REMODEL COSTS 02/28/2007 32,845 132,954 1.32 175,857 24.7% 100.0%132,954 100,109 175,857 132,412 004840 ADM. OFFICE ADDITION - FINANCE DEPT 06/30/2008 28,469 28,469 1.24 35,196 100.0% 100.0%28,469 0 35,196 0004972CONSTRUCTION MATERIAL STORAGE BINS 06/30/2010 54,403 299,465 1.21 363,529 18.2% 100.0%299,465 245,062 363,529 297,487 005141 1200-1 PS FACILITY COVER 06/30/2013 12,359 20,316 1.18 23,944 60.8% 100.0%20,316 7,957 23,944 9,378 005228 HUGUENOT SYSTEM FIRE SPRINKLER - ADM BLDG MIC SYSTEM 06/30/2015 5,749 35,196 1.09 38,448 16.3% 100.0%35,196 29,447 38,448 32,168 005229 FIRE SPRINKLER SYSTEM - OPS BLDG MIC SYSTEM 06/30/2015 4,668 28,577 1.09 31,218 16.3% 100.0%28,577 23,910 31,218 26,119 005297 870-1 RESERVOIR 10.9 MG - ASPHALT PAVING ACCESS ROAD (OTAY MESA)06/30/2016 215,678 489,648 1.05 515,876 44.0% 100.0%489,648 273,969 515,876 288,645 005306 OPERATIONS PARKING LOT EXPANSION 27000 SQ FT 06/30/2016 72,733 589,724 1.05 621,313 12.3% 100.0%589,724 516,991 621,313 544,684 005307 OPERATIONS PARKING LOT - CHAIN LINK FENCE & GATE 06/30/2016 5,388 43,683 1.05 46,023 12.3% 100.0%43,683 38,296 46,023 40,347 005308 OPERATIONS PARKING LOT - AREA LIGHTING & ELECTRIC POWER 06/30/2016 29,183 94,647 1.05 99,717 30.8% 100.0%94,647 65,464 99,717 68,971 005309 HUGUENOT SYSTEM FIRE SPRINKLER - OPERATIONS/WAREHOUSE 06/30/2016 3,086 25,021 1.05 26,361 12.3% 100.0%25,021 21,935 26,361 23,110 005359 ADMIN BLDG CARPET REPLACEMENT FY2017 06/30/2017 19,829 192,006 1.02 195,363 10.3% 100.0%192,006 172,177 195,363 175,187 005379 ADMIN PARKING LOT IMPROVEMENT - LIGHTING 01/31/2018 41,658 416,583 1.01 421,184 10.0% 100.0%416,583 374,925 421,184 379,065 005380 OPS PARKING LOT IMPROVEMENT - LIGHTING 01/31/2018 12,443 124,434 1.01 125,808 10.0% 100.0%124,434 111,991 125,808 113,227 005458 ADMIN PARKING LOT IMPROVEMENT - PAVEMENT REHABILITATION 06/30/2019 0 93,747 1.01 94,606 0.0% 100.0%93,747 93,747 94,606 94,606 005459 OPS PARKING LOT IMPROVEMENT - PAVEMENT REHABILITATION 06/30/2019 0 90,071 1.01 90,896 0.0% 100.0%90,071 90,071 90,896 90,896 005460 OPS PARKING LOT IMPROVEMENT - CARPORT & ASSOCIATED ELECTRICAL 06/30/2019 0 86,502 1.01 87,295 0.0% 100.0%86,502 86,502 87,295 87,295 Total Buildings $7,388,397 $16,188,728 $28,578,578 $16,009,314 $8,800,054 $28,269,519 $14,248,904 FIELD EQUIPMENT X04680 HYDRAULIC SHORING UNIT 04/01/1970 $3,135 $3,135 7.94 $24,888 100.0% 0.0%$0 $0 $0 $0 X06400 CLIP SHELVING & DIVIDERS 12/01/1972 1,605 1,605 6.25 10,038 100.0% 0.0%0 0 0 0 X06530 SHELVING FRAME SUPBM 10/01/1973 1,318 1,318 5.79 7,625 100.0% 0.0%0 0 0 0X08250PRESSURE MONITOR SYSTEM 12/01/1974 4,272 4,272 5.33 22,760 100.0% 0.0%0 0 0 0 X08270 SIMPLES#1 ROD MANOMT 12/01/1974 1,182 1,182 5.33 6,296 100.0% 0.0%0 0 0 0X08480TEST BENCH METER 01/01/1975 1,655 1,655 4.70 7,773 100.0% 0.0%0 0 0 0 X08490 SHELVING REPUBLIC 01/01/1975 2,991 2,991 4.70 14,045 100.0% 0.0%0 0 0 0X09260EQUIPMENT WO 64 07/01/1975 7,544 8,567 4.70 40,234 88.1% 0.0%0 0 0 0 000676 EMPIRE SANDBLASTER MH3648S 10/01/1978 2,164 2,164 3.55 7,680 100.0% 0.0%0 0 0 0 Z11370 REPEATER/DC CONTROL 12/01/1978 7,107 7,107 3.55 25,229 100.0% 0.0%0 0 0 0 000731 GAS TECH DEFIC DETECTION 12/01/1979 1,848 1,848 3.34 6,169 100.0% 0.0%0 0 0 0 000746 PILOT LATH C 20P 03/01/1980 1,276 1,276 2.96 3,779 100.0% 0.0%0 0 0 0000742CAT D6 CRAWLER 03/01/1980 115,416 115,416 2.96 341,674 100.0% 0.0%0 0 0 0 000786 ELECTRIC BOOM 5500 07/01/1980 1,852 1,852 2.96 5,482 100.0% 0.0%0 0 0 0Z13620VANCOTE LAPTOP 07/01/1981 1,135 1,135 2.68 3,043 100.0% 0.0%0 0 0 0 00269B 950 WHEEL LOADER CATERPILLAR 11/01/1981 82,142 82,142 2.68 220,169 100.0% 0.0%0 0 0 0 000871 BASE ST & MOBILE UNIT 06/01/1982 6,572 6,572 2.46 16,175 100.0% 0.0%0 0 0 0 000893 BAUMAC WASHER 05/01/1983 3,286 3,286 2.40 7,880 100.0% 0.0%0 0 0 0 000951 BLU RAY PRINT PLANS MACHINE.03/01/1984 1,710 1,710 2.31 3,947 100.0% 0.0%0 0 0 0000973SHEAR NOTCH & BENDER 06/01/1984 1,094 1,094 2.31 2,527 100.0% 0.0%0 0 0 0 001105 ET-1 TOTAL STATION 08/01/1984 12,906 12,906 2.31 29,798 100.0% 0.0%0 0 0 0001501WIGGINS FORKLIFT - GAS POWERED 10/01/1984 31,303 31,303 2.31 72,274 100.0% 0.0%0 0 0 0 001503 LOADER 515 INTERNATIONAL 11/01/1984 44,174 44,174 2.31 101,993 100.0% 0.0%0 0 0 0001133MILLI-Q 4BOWL 115V 12/01/1984 0 0 2.31 0 0.0% 0.0%0 0 0 0 001138 MCM COMPACTION WHEEL 01/01/1985 7,184 7,184 2.23 16,019 100.0% 0.0%0 0 0 0 001505 MBW GROUND POUNDER RAMMER 02/01/1985 1,909 1,909 2.23 4,256 100.0% 0.0%0 0 0 0 001506 MBW GROUND POUNDER RAMMER 02/01/1985 1,909 1,909 2.23 4,256 100.0% 0.0%0 0 0 0 001173 ROM 34-763 UNISAW - ROCKWELL 03/01/1985 1,791 1,791 2.23 3,994 100.0% 0.0%0 0 0 0001174 ROM 37-220 JOINTER 03/01/1985 1,034 1,034 2.23 2,304 100.0% 0.0%0 0 0 0 001509 WELDER & FEEDER KIT AND GUN - MILLER 03/01/1985 2,767 2,767 2.23 6,170 100.0% 0.0%0 0 0 0001221STERILIZER W/TEMP CONTROL - 2 TRAYS 06/01/1985 2,944 2,944 2.23 6,563 100.0% 0.0%0 0 0 0 001283 INTEGRITY VIBRATE METER BRUEL & KJAER 10/01/1985 1,779 1,779 2.23 3,967 100.0% 0.0%0 0 0 0001284LEVEL RECORDER BRUEL & KJAER 10/01/1985 4,811 4,811 2.23 10,727 100.0% 0.0%0 0 0 0 001303 MITREK 4F MOTOROLA RADIO SERIAL#433HLC0172 12/01/1985 1,567 1,567 2.23 3,493 100.0% 0.0%0 0 0 0 001098 9100 SERIES DIGITIZER HOLGUIN 02/01/1986 4,966 4,966 2.23 11,062 100.0% 0.0%0 0 0 0 001329 ACCELEROMETER CALIBRATOR BRUEL & KJAER 02/01/1986 3,573 3,573 2.23 7,959 100.0% 0.0%0 0 0 0 001352 BECKMAN OSCILLOSCOPE 60 MHZ DUAL TRACE 06/01/1986 1,055 1,055 2.23 2,349 100.0% 0.0%0 0 0 0001355CADD SYSTEM PURCHASE 06/01/1986 18,743 18,743 2.23 41,748 100.0% 0.0%0 0 0 0 001389 LIETZ B-1 AUTO LEVEL 07/01/1986 1,166 1,166 2.23 2,597 100.0% 0.0%0 0 0 0001388T2 THEODOLITE GST-20 TRIPOD 08/01/1986 7,690 7,690 2.23 17,129 100.0% 0.0%0 0 0 0 001401 MITREK MOBILE RADIO 10/01/1986 1,521 1,521 2.23 3,389 100.0% 0.0%0 0 0 0 001403 MITREK MOTOROLA MOBILE RADIO 10/01/1986 1,521 1,521 2.23 3,389 100.0% 0.0%0 0 0 0 001544 2100A TURBIDIMETER - TREATMENT PLANT 02/01/1987 0 0 2.22 0 0.0% 0.0%0 0 0 0 001553 ROCK DRILL INGERSOLL RAND 05/01/1987 1,165 1,165 2.22 2,584 100.0% 0.0%0 0 0 0001555 SUNDOWNER1800-LIGHTS 09/01/1987 7,500 7,500 2.22 16,638 100.0% 0.0%0 0 0 0 001563 CAR MOTOROLA RADIO 12/01/1987 1,525 1,525 2.22 3,383 100.0% 0.0%0 0 0 0001629OFFICE FURNITURE - ERIC HAYDENS' OFF 01/01/1988 0 0 2.10 0 0.0% 0.0%0 0 0 0Water - Page 17 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001568 MBW WACKER 02/01/1988 1,458 1,458 2.10 3,067 100.0% 0.0%0 0 0 0 001686 SO.WATER AGENCY TASK 06/01/1988 9,997 9,997 2.10 21,037 100.0% 0.0%0 0 0 0001808CONFINED SPACE ENTRY 08/01/1988 1,777 1,777 2.10 3,740 100.0% 0.0%0 0 0 0 001578 QUADPOD ASSEMBLY 09/01/1988 1,910 1,910 2.10 4,019 100.0% 0.0%0 0 0 0 001844 DELTA/RANGER RADIO G.E. / AD4 RESERVOIR MODEL#N8A205 01/01/1989 3,102 3,102 2.10 6,506 100.0% 0.0%0 0 0 0 001586 AIRLESS SPRAYER - BINKS 03/01/1989 2,186 2,186 2.10 4,585 100.0% 0.0%0 0 0 0 001590 ICE MACHINE KM-452DU 04/01/1989 0 0 2.10 0 0.0% 0.0%0 0 0 0001591 HOSHIZAKI ICE MACHINE KM-452DU 04/01/1989 0 0 2.10 0 0.0% 0.0%0 0 0 0 001902 HOMELITE TRASH PUMP - 120TP 05/01/1989 1,024 1,024 2.10 2,147 100.0% 0.0%0 0 0 0001899SOUTHERN WATER TASK FOR 06/01/1989 15,368 15,368 2.10 32,235 100.0% 0.0%0 0 0 0 001910 MOTOR DRIVEN TROLLY 09/01/1989 1,804 1,804 2.10 3,784 100.0% 0.0%0 0 0 0 001963 FISHER STERILIZER W/TEMP CONTR 09/01/1989 5,550 5,550 2.10 11,642 100.0% 0.0%0 0 0 0 001915 MITREK MOTOROLA TRUCK RADIO MODEL# 81JJA4900D 09/01/1989 1,791 1,791 2.10 3,756 100.0% 0.0%0 0 0 0 001916 MITREK TRUCK MOTOROLA RADIO INSTALLED IN UN#33 MOD#81JJA4900D 09/01/1989 1,791 1,791 2.10 3,756 100.0% 0.0%0 0 0 0001924KNAPHEIDE UTILITY BODY - 696FA-HL 11/01/1989 2,702 2,702 2.10 5,667 100.0% 0.0%0 0 0 0 002010 DATA STAND,TABLE,SHELF (DEVOKE)11/01/1989 0 0 2.10 0 0.0% 0.0%0 0 0 0001932TRANSMITTER FOXBORO 823DP CELL 12/01/1989 1,187 1,187 2.10 2,489 100.0% 0.0%0 0 0 0 001933 TRANSMITTER FOXBORO 823DP CELL 12/01/1989 1,187 1,187 2.10 2,489 100.0% 0.0%0 0 0 0001934TRANSMITTER FOXBORO 932DP CELL 12/01/1989 1,187 1,187 2.10 2,489 100.0% 0.0%0 0 0 0 001935 TRANSMITTER FOXBORO 932 DP CELL 12/01/1989 1,187 1,187 2.10 2,489 100.0% 0.0%0 0 0 0 001919 COMPACTION WHEEL18" ENTEK 01/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 001920 CASE CONVERSION KIT 01/01/1990 1,803 1,803 2.03 3,653 100.0% 0.0%0 0 0 0 002156 FAX MACHINE - REMCO FX222 03/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0002162PIPE LOCATOR 04/01/1990 2,099 2,099 2.03 4,253 100.0% 0.0%0 0 0 0 002124 PVC HEATER & ROLLER 04/01/1990 1,222 1,222 2.03 2,475 100.0% 0.0%0 0 0 0002125GREENLINE CRIMPING TOOL 04/01/1990 1,499 1,499 2.03 3,038 100.0% 0.0%0 0 0 0 002135 MT70 RAMMER 05/01/1990 2,145 2,145 2.03 4,346 100.0% 0.0%0 0 0 002114A MT70 RAMMER 05/01/1990 2,145 2,145 2.03 4,346 100.0% 0.0%0 0 0 0 002138 ION ANAYZER - ORION 920 06/01/1990 1,456 1,456 2.03 2,951 100.0% 0.0%0 0 0 0 002141 MILLER 500 SPECTRUM WELD 08/01/1990 2,033 2,033 2.03 4,119 100.0% 0.0%0 0 0 0 002147 PLASMA CUTTER WELDER ON UNIT#174 08/01/1990 2,541 2,541 2.03 5,147 100.0% 0.0%0 0 0 0 002282 OLYMPUS MICROSCOPE 10/01/1990 7,732 7,732 2.03 15,664 100.0% 0.0%0 0 0 0002284WALNUT DESK36X84 10/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 002286 WALNUT CRADENZA20X84 - (ENG- DECKER)10/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0002292WACKER RIDE ON ROLLER 11/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 002296 24" BUCKET 11/01/1990 1,056 1,056 2.03 2,140 100.0% 0.0%0 0 0 0 002297 24"RIPPER BUCKET 11/01/1990 2,268 2,268 2.03 4,595 100.0% 0.0%0 0 0 0 002306 24" BUCKET 11/01/1990 1,056 1,056 2.03 2,140 100.0% 0.0%0 0 0 0 002293 VENTURO CRANE 8-14' - ET5500R 11/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 00022321991 TRAIL KING TRAILER TKT 5 12/01/1990 3,003 3,003 2.03 6,084 100.0% 0.0%0 0 0 0 000013 1991 FORD F-800 TRUCK DIESEL UNIT#13 12/01/1990 33,547 33,547 2.03 67,963 100.0% 0.0%0 0 0 0002242READING CRANEMASTER ATTACHED ON UNIT#126 01/01/1991 0 0 1.99 0 0.0% 0.0%0 0 0 0 002334 60 GAL STORAGE 04/01/1991 2,598 2,598 1.99 5,181 100.0% 0.0%0 0 0 0002325SURVIVE AIR -MARK II 05/01/1991 1,622 1,622 1.99 3,235 100.0% 0.0%0 0 0 0 002376 COMPACTOR WHEEL - CASE WB-18-3 08/01/1991 3,462 3,462 1.99 6,903 100.0% 0.0%0 0 0 0 002382 BACKFLOW TESTER 09/01/1991 1,923 1,923 1.99 3,835 100.0% 0.0%0 0 0 0 002384 INFARED HEAT SENSOR 09/01/1991 1,307 1,307 1.99 2,606 100.0% 0.0%0 0 0 0 002406 AUTOCRANE POWER ROTA - 3203PRX 10/01/1991 0 0 1.99 0 0.0% 0.0%0 0 0 0002410THREADING MACHINE - 1224 10/01/1991 5,442 5,442 1.99 10,852 100.0% 0.0%0 0 0 0 002417 1991 UTILITY BED&BOTTLE R UNIT#13 10/01/1991 2,871 2,871 1.99 5,725 100.0% 0.0%0 0 0 0002420PIPE,O RINGS,SPLINES 11/01/1991 9,970 9,970 1.99 19,881 100.0% 0.0%0 0 0 0 002419 OTC PULLER SET 11/01/1991 1,858 1,858 1.99 3,704 100.0% 0.0%0 0 0 0002433CL2 EMERG REPAIR KIT - C376B 12/01/1991 1,471 1,471 1.99 2,933 100.0% 0.0%0 0 0 0 00083A 6420 INDUSTR. CRANE BODY ON UNIT#83 01/01/1992 20,647 20,647 1.91 39,497 100.0% 0.0%0 0 0 0 000083 1992 FORD F-800 TRUCK UNIT#83 01/01/1992 38,918 38,918 1.91 74,448 100.0% 0.0%0 0 0 0 002485 MIELE LABWARE WASHER 06/01/1992 5,942 5,942 1.91 11,366 100.0% 0.0%0 0 0 0 002526 1 TON ELECRICT HOIST 09/01/1992 1,114 1,114 1.91 2,131 100.0% 0.0%0 0 0 0002535HIGH PRESSURE WASHER CE5022S-CA 09/01/1992 3,356 3,356 1.91 6,420 100.0% 0.0%0 0 0 0 002541 WELDER POSITIONER 10/01/1992 1,188 1,188 1.91 2,272 100.0% 0.0%0 0 0 0002543GREENLEE 2003 CABLE LENGTH MET 10/01/1992 1,164 1,164 1.91 2,226 100.0% 0.0%0 0 0 0 002542 DRILL MILLING PRESS - ENCO 11/01/1992 4,396 4,396 1.91 8,410 100.0% 0.0%0 0 0 0 00083B IMT700 HYD ON UNIT#83 05/01/1993 5,172 5,172 1.87 9,696 100.0% 0.0%0 0 0 0 002573 MIELE ANALYTICAL LABWARE 06/01/1993 5,674 5,674 1.87 10,637 100.0% 0.0%0 0 0 0 002575 2 WHACKERS 06/01/1993 4,213 4,213 1.87 7,898 100.0% 0.0%0 0 0 0002582DISTRICT SAMPLING STATION - HILLSDALE 06/01/1993 7,725 7,725 1.87 14,482 100.0% 0.0%0 0 0 0 002568 2-WAY MOBILE RADIOS 06/01/1993 13,072 13,072 1.87 24,507 100.0% 0.0%0 0 0 0002567EMERGENCY EQUIP FOR TRAILER 06/01/1993 6,503 6,503 1.87 12,192 100.0% 0.0%0 0 0 0Water - Page 18 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002589 TRAILER MOUNT CATERPILLAR EMERG 06/01/1993 0 0 1.87 0 0.0% 0.0%0 0 0 0 000015 1994 FORD F-800 DIESEL TRUCK UNIT#15 06/01/1993 0 0 1.87 0 0.0% 0.0%0 0 0 0002616ASBESTO-VACUUM ATTACHMENT 01/01/1994 4,925 4,925 1.86 9,155 100.0% 0.0%0 0 0 0 002620 10/5 SHIELD PANELS M 01/01/1994 6,157 6,157 1.86 11,446 100.0% 0.0%0 0 0 0 002607 PATRIOT 486 @ 14" MO 06/01/1994 2,040 2,040 1.86 3,792 100.0% 0.0%0 0 0 0 002661 81OC PROJECT PANEL OVATION 06/01/1994 4,146 4,146 1.86 7,708 100.0% 0.0%0 0 0 0 002663 NANAO F5501W 17" MONITOR 06/01/1994 1,117 1,117 1.86 2,077 100.0% 0.0%0 0 0 0002632 1994 ADD'L EQUIP FUEL TRUCK UNIT#15 06/01/1994 0 0 1.86 0 0.0% 0.0%0 0 0 0 002633 COMP WHEEL/WAIN ROY 06/01/1994 3,865 3,865 1.86 7,184 100.0% 0.0%0 0 0 0002634MUELLER CL12 DRILL & TAPPING MACHINE 06/01/1994 14,830 14,830 1.86 27,569 100.0% 0.0%0 0 0 0 002635 AIR COMP @ SURGE TNK 06/01/1994 5,833 5,833 1.86 10,842 100.0% 0.0%0 0 0 0 002638 EMERGENCY POWER SWITCHES 06/01/1994 1,776 1,776 1.86 3,302 100.0% 0.0%0 0 0 0 002671 TRAC CAMPO RD-16" PL 06/01/1994 6,152 6,152 1.86 11,436 100.0% 0.0%0 0 0 0 002630 PROGRAM MOBILE RADIOS 06/01/1994 6,688 6,688 1.86 12,433 100.0% 0.0%0 0 0 00026932220L CABLE LOCATOR 08/01/1994 2,806 2,806 1.86 5,216 100.0% 0.0%0 0 0 0 002728 MILLER TAPPER/IR ENGINE 12/19/1994 1,800 1,800 1.86 3,346 100.0% 0.0%0 0 0 00000021995 FORD F-800 UNIT#84 01/31/1995 0 0 1.83 0 0.0% 0.0%0 0 0 0 002731 BORR COMP FILE CABINET/4DRW 02/01/1995 0 0 1.83 0 0.0% 0.0%0 0 0 00000261995 FORD RANGER E-350 VAN UNIT#26 02/16/1995 28,162 28,162 1.83 51,616 100.0% 0.0%0 0 0 0 00002A DOMINATOR 2 - 11' MECHANICS BODY CRANE 05/24/1995 10,858 10,858 1.83 19,901 100.0% 0.0%0 0 0 0 002772 BOBCAT LOWE TRENCHING ATTACHMENT 05/30/1995 4,387 4,387 1.83 8,040 100.0% 0.0%0 0 0 0 002775 GAS TECH MODEL GT-402 05/30/1995 3,236 3,236 1.83 5,930 100.0% 0.0%0 0 0 0 002777 ULTRA SHORE TRENCH BOX ASSEMBLY 05/30/1995 5,849 5,849 1.83 10,719 100.0% 0.0%0 0 0 0002773AIR COMPRESSOR NAC UNIT#69 05/30/1995 0 0 1.83 0 0.0% 0.0%0 0 0 0 002714 1994 BIGTEX 12LP TRAILER W/DUMP BED 05/30/1995 6,005 6,005 1.83 11,006 100.0% 0.0%0 0 0 0002792STUDY - ENG SERVICE, SOFTWARE 06/30/1995 0 0 1.83 0 0.0% 0.0%0 0 0 0 002787 LOCATORS METROTECH 880B IRON & STEEL (2)06/30/1995 1,715 1,715 1.83 3,144 100.0% 0.0%0 0 0 0002789MOTORIZED TROLLEY - CMD3668 06/30/1995 1,972 1,972 1.83 3,615 100.0% 0.0%0 0 0 0 002797 ACCTNG SOFTWARE UPGRADES 06/30/1995 251,607 251,607 1.83 461,144 100.0% 0.0%0 0 0 0 002057 SYMPRO SOFTWARE-TREASURY MGMNT 07/12/1995 15,167 15,167 1.83 27,798 100.0% 0.0%0 0 0 0 002842 2500 GAL FRP POLYMER TANK & SAF-T-CLIMB FALL PREVENTION SYSTEM 01/31/1996 13,212 13,212 1.85 24,464 100.0% 0.0%0 0 0 0 002843 REDUCERS FOR PISTON PUMP - SM CYCLO SPEED 01/31/1996 5,198 5,198 1.85 9,624 100.0% 0.0%0 0 0 0002844ACID CABINET - LAB RWCWRF 01/31/1996 3,153 3,153 1.85 5,839 100.0% 0.0%0 0 0 0 002846 2 BACKWASH PUMPS @RCWRF 01/31/1996 0 0 1.85 0 0.0% 0.0%0 0 0 0002840MARATRAC LOWBAND MOBILE RADIO MODEL#TB1XTA71A7 01/31/1996 1,038 1,038 1.85 1,922 100.0% 0.0%0 0 0 0 002841 (2) MOTOROLA LOWBAND PROCOMM RADIOS @ CASE 01/31/1996 1,320 1,320 1.85 2,445 100.0% 0.0%0 0 0 0 002821 LEAK LOCATOR METROTECH HL90 01/31/1996 1,794 1,794 1.85 3,321 100.0% 0.0%0 0 0 0 002825 DUST COLLECTOR PN112100 EMPIRE 01/31/1996 1,298 1,298 1.85 2,403 100.0% 0.0%0 0 0 0 002829 HOSSFELD #2 /UNIVERSAL BENDER SIZE 2 & PEDASTAL STAND 01/31/1996 1,184 1,184 1.85 2,193 100.0% 0.0%0 0 0 0002830#FP-B4816 BOX & PAN BRAKE@STAND 01/31/1996 1,140 1,140 1.85 2,110 100.0% 0.0%0 0 0 0 002895 FLEXIBLE CABLE LADDER SYSTEMS 40',32',27 05/01/1996 4,058 4,058 1.85 7,514 100.0% 0.0%0 0 0 0002981PRINTER - MINOLTA RP607Z READER 08/28/1996 0 0 1.85 0 0.0% 0.0%0 0 0 0 002985 GAS/OXYGEN DETECTION UNIT STM2100 09/24/1996 2,114 2,114 1.85 3,915 100.0% 0.0%0 0 0 0002986GAS/OXYGEN DETECTION UNIT STM2100 09/24/1996 2,114 2,114 1.85 3,915 100.0% 0.0%0 0 0 0 002992 PLASMA CUTTER TORCH - SPECTRUM 701 10/11/1996 2,192 2,192 1.85 4,058 100.0% 0.0%0 0 0 0 002991 GAS DETECTOR,AUTO CALIBRATOR 10/22/1996 4,974 4,974 1.85 9,211 100.0% 0.0%0 0 0 0 002993 LATERAL 4 DRAWER MEDIA FILE 15"HX42"W 11/06/1996 0 0 1.85 0 0.0% 0.0%0 0 0 0 003015 (2) P200 LOWBAND PORTABLE 6 CHAN RADIOS MODEL#P41RFC00B49 03/12/1997 1,282 1,282 1.82 2,337 100.0% 0.0%0 0 0 0003017METTLER TOLEDO ANALYTICAL BALANCE 03/13/1997 0 0 1.82 0 0.0% 0.0%0 0 0 0 003016 TREATMENT PLANT CHAIN WASHER 03/31/1997 2,204 2,204 1.82 4,016 100.0% 0.0%0 0 0 0003018MILLER LEGEND WELDER/GENERATOR UNIT#136 04/08/1997 3,235 3,235 1.82 5,896 100.0% 0.0%0 0 0 0 003022 BS-S24 WACKER VIBRATORY RAMMER 05/20/1997 2,177 2,177 1.82 3,967 100.0% 0.0%0 0 0 0003032GIS DESIGN/IMPLEMENTATION FY 96-97 06/30/1997 0 0 1.82 0 0.0% 0.0%0 0 0 0 003047 SKYLINE TRUCK TRAIL (1750-1)06/30/1997 239,680 239,680 1.82 436,823 100.0% 0.0%0 0 0 0 003052 DISTRICTWIDE PAVING MAINTENANCE 06/30/1997 7,016 7,016 1.82 12,787 100.0% 0.0%0 0 0 0 003035 RECORD & INFO MGMNT FILING SYST 06/30/1997 24,204 24,204 1.82 44,113 100.0% 0.0%0 0 0 0 003064 U-SHAPE DESK - OAC EMERGENCY OFFICE 06/30/1997 0 0 1.82 0 0.0% 0.0%0 0 0 0003041RACK SYSTEM - WAREHOUSE 06/30/1997 11,862 13,439 1.82 24,493 88.3% 0.0%0 0 0 0 003042 TOOL BINS FOR NEW AREA IN SHOP 06/30/1997 2,542 2,880 1.82 5,249 88.3% 0.0%0 0 0 0003063DUST COLLECTION SYSTEM 06/30/1997 9,965 11,290 1.82 20,576 88.3% 0.0%0 0 0 0 003110 MIDLAND REPEATER 100WT RADIO MODEL 710100RC 11/26/1997 9,924 9,924 1.82 18,087 100.0% 0.0%0 0 0 0 003121 STRANCO REDOX OXIDATION REDUCTION POTENTIAL CONTROL SYSTEM - TREATMENT PLT 01/01/1998 9,951 9,951 1.77 17,636 100.0% 0.0%0 0 0 0 003116 GAS TECH STM-2100 CONFINED SPACE KIT 01/16/1998 2,022 2,022 1.77 3,584 100.0% 0.0%0 0 0 0 003117 GAS TECH STM-2100 CONFINED SPACE KIT 01/16/1998 2,022 2,022 1.77 3,584 100.0% 0.0%0 0 0 0003118GAS TECH STM-2100 CONFINED SPACE KIT 01/16/1998 2,022 2,022 1.77 3,584 100.0% 0.0%0 0 0 0 003119 XPRESS CAL CALIBRTION SYSTEM 01/16/1998 3,853 3,853 1.77 6,829 100.0% 0.0%0 0 0 0003123BACKHOE LOADER - JOHN DEERE 310SE 01/31/1998 57,916 57,916 1.77 102,650 100.0% 0.0%0 0 0 0Water - Page 19 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003143 MAXTRAC MODEL 300 MOTOROLA RADIO 04/22/1998 1,402 1,402 1.77 2,485 100.0% 0.0%0 0 0 0 002060 SOFTWARE UPGRD, NT LIC ENGINEERING 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0003189GIS HARDWARE SOFTWARE/SUPPORT 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0 003190 GIS HDWR/SFTWRE MODIFICATIONS 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0 002058 TAPPING ADAPTERS - 6",8",10" CL12 - FOR MUELLER DRILLING MACHINE 06/30/1998 2,745 2,745 1.77 4,866 100.0% 0.0%0 0 0 0 002084 PARALLELOGRAM LIFT STATION SYSTEM 06/30/1998 52,250 52,250 1.77 92,609 100.0% 0.0%0 0 0 0 002085 CRANE HOIST 06/30/1998 7,500 7,500 1.77 13,293 100.0% 0.0%0 0 0 0002086VEHICLE LIFT - TWIN POST 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0 003198 POWER EQUIP REPLACEMENT PROGRAM 06/30/1998 19,671 19,671 1.77 34,866 100.0% 0.0%0 0 0 0002087EMERGENCY BACKUP GENERATOR INSTALLED 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0 003187 PAVEMENT AREA AROUND CHLR BLDG 06/30/1998 60,638 60,638 1.77 107,476 100.0% 0.0%0 0 0 0 002082 METAL LOCKERS - OPS RESTROOMS 06/30/1998 18,494 18,494 1.77 32,779 100.0% 0.0%0 0 0 0 002088 WORKSTATIONS - FINANCE DEPT 06/30/1998 203,475 203,475 1.77 360,642 100.0% 0.0%0 0 0 0 002089 WORKSTATIONS - ENG DEPT 06/30/1998 250,382 250,382 1.77 443,780 100.0% 0.0%0 0 0 0002090WORKSTATIONS - DIST. LIBRARY 06/30/1998 17,356 17,356 1.77 30,761 100.0% 0.0%0 0 0 0 002091 WORKSTATIONS - GEN MGR DEPT 06/30/1998 91,433 91,433 1.77 162,058 100.0% 0.0%0 0 0 0002092WORKSTATIONS - HR-IS DEPT 06/30/1998 127,662 127,662 1.77 226,269 100.0% 0.0%0 0 0 0 002095 BOOKCASE/FILES DISTRICT WIDE 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0002096FURNITURE -ADMIN SECRETARY/RECEPT AREA/CONFERENCE ROOM FURNITURE 06/30/1998 31,225 31,225 1.77 55,344 100.0% 0.0%0 0 0 0 002063 BLINDS HORIZONTAL LOUVER - OPS 06/30/1998 2,473 2,473 1.77 4,383 100.0% 0.0%0 0 0 0 002064 BLINDS - HORIZONTAL LOUVER - ADM BLDG 06/30/1998 7,558 7,558 1.77 13,396 100.0% 0.0%0 0 0 0 002067 TELEPHONE SYS/SECURITY PURPOSE 06/30/1998 7,480 7,480 1.77 13,258 100.0% 0.0%0 0 0 0 002072 KITCHEN APPLIANCES/EQUIP 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0002073REFRIGERATOR - ENG. KITCHEN 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0 002078 MAIN OFFICE ENTRANCE SIGN 06/30/1998 10,683 10,683 1.77 18,935 100.0% 0.0%0 0 0 0002098METAL LOCKERS FOR ADM 06/30/1998 9,450 9,450 1.77 16,749 100.0% 0.0%0 0 0 0 002083 FLAG POLE - OPS 06/30/1998 2,895 2,895 1.77 5,131 100.0% 0.0%0 0 0 0003202PRINTER - LASERJET 6PXI 06/30/1998 803 803 1.77 1,423 100.0% 0.0%0 0 0 0 003159 T81XTATTA7 MARATRAC RADIO 06/30/1998 1,191 1,191 1.77 2,111 100.0% 0.0%0 0 0 0 003164 T81XTATTA7 MARATRAC RADIO 06/30/1998 1,191 1,191 1.77 2,111 100.0% 0.0%0 0 0 0 003227 1997 BIGTEX TRAILER W/DUMP BED (SHORING TRAILER)08/01/1998 6,684 6,684 1.77 11,847 100.0% 0.0%0 0 0 0 003226 PIPE & CABLE LOCATOR 08/17/1998 3,022 3,022 1.77 5,357 100.0% 0.0%0 0 0 0003228SELF RETRACTING LIFELINE KIT 09/01/1998 4,192 4,192 1.77 7,429 100.0% 0.0%0 0 0 0 003231 RAMFAN 8" BLOWERS (2) W/CANISTER 09/17/1998 1,297 1,297 1.77 2,299 100.0% 0.0%0 0 0 0003239PUMP & SHORING (8) FOR EXCAVATION - (4) 40-64-2 (4) 70-106-2 10/01/1998 5,658 5,658 1.77 10,028 100.0% 0.0%0 0 0 0 003229 22-36-10' ALUMINUM WHALER TRENCH SHORING 10/02/1998 1,094 1,094 1.77 1,938 100.0% 0.0%0 0 0 0 003230 22-36-10' WHALER SHORING TRENCH SHORING 10/02/1998 1,094 1,094 1.77 1,938 100.0% 0.0%0 0 0 0 003234 GAS TECH CONFINED SPACE KIT 10/07/1998 2,213 2,213 1.77 3,923 100.0% 0.0%0 0 0 0 003235 CONFINED SPACE KIT 10/07/1998 2,213 2,213 1.77 3,923 100.0% 0.0%0 0 0 0003237HYDROBLASTER EHOV OIL FIRED STEAM CLEANER 10/16/1998 6,215 6,215 1.77 11,016 100.0% 0.0%0 0 0 0 003243 BUMPER 7' HOIST FOR UNIT#94 11/01/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0003246COMPACTION WHEEL W/WAINROY BASE WB18 11/01/1998 2,896 2,896 1.77 5,133 100.0% 0.0%0 0 0 0 003247 TRAILER - ZIEMAN 2325S TO TRANSPORT BACKHOES 11/01/1998 12,319 12,319 1.77 21,834 100.0% 0.0%0 0 0 0003245SHREDDER-MBM DESTROY IT 11/10/1998 1,652 1,652 1.77 2,929 100.0% 0.0%0 0 0 0 003268 8x12 STEEL TRAFFIC PLATE 01/01/1999 1,546 1,546 1.78 2,751 100.0% 0.0%0 0 0 0 003269 8x10 TRAFFIC STEEL PLATE 01/01/1999 1,292 1,292 1.78 2,299 100.0% 0.0%0 0 0 0 003314 STAR TRAC 4300 UPRIGHT BIKE 02/24/1999 1,395 1,395 1.78 2,483 100.0% 0.0%0 0 0 0 003316 STAR TRAC 4400 RECUMBENT BIKE 02/24/1999 1,719 1,719 1.78 3,058 100.0% 0.0%0 0 0 0003317 MULTIGYM/FRAME/CABLE/UPHOLSTER 02/24/1999 3,771 3,771 1.78 6,709 100.0% 0.0%0 0 0 0 003318 FREE WEIGHT DUMBBELL SET/RACK 02/24/1999 3,311 3,311 1.78 5,890 100.0% 0.0%0 0 0 0003292REFRIGERATOR 26 CUFT 115V STORAGE FLAMMABLE MATERIALS 03/01/1999 2,212 2,212 1.78 3,935 100.0% 0.0%0 0 0 0 003332 WELDER/GENERATOR TRAILBLAZER 300D UN#153 03/15/1999 6,214 6,214 1.78 11,056 100.0% 0.0%0 0 0 0003294 14'X31'VINYL MURRYHILL STORAGE 04/29/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 003333 UTILITY MOUNT JD COMPRESSOR ON UNIT#136 06/25/1999 11,081 11,081 1.78 19,715 100.0% 0.0%0 0 0 0 003360 GIS HARDWARE/COMPUTER PARTS 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 003405 SOFTWARE NETWORK UPGRADES 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 003351 BLDG RENEWAL ENHANCEMENT ADM EXTERIOR 06/30/1999 54,716 54,716 1.78 97,349 100.0% 0.0%0 0 0 0003373BLDG RENEWAL ENHANCEMENTS - OPERATIONS 06/30/1999 86,371 86,371 1.78 153,667 100.0% 0.0%0 0 0 0 003383 DEACH TRASH PUMP- RELATED TO USE AREA 06/30/1999 2,087 2,087 1.78 3,712 100.0% 0.0%0 0 0 0003384POWER EQUIPMENT EXTEND LIFE MTN 06/30/1999 1,838 1,838 1.78 3,270 100.0% 0.0%0 0 0 0 003362 ENVIROMENTAL TRAINING FOR OPS/ENG STAFF 06/30/1999 7,272 7,272 1.78 12,938 100.0% 0.0%0 0 0 0 003371 8X12 AWNING OVER ICE MACHINE 06/30/1999 1,500 1,500 1.78 2,669 100.0% 0.0%0 0 0 0 003390 FENCE -TRASH ENCLOSURE ADM PARKING LOT 06/30/1999 9,889 12,325 1.78 21,928 80.2% 0.0%0 0 0 0 003392 BUILT IN CABINET CASEWORK 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0003393MISC FURNITURE ADM BLDG 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 003394 WORKSTATIONS ADM INTERIOR 06/30/1999 51,339 51,339 1.78 91,340 100.0% 0.0%0 0 0 0002099PRINTER - LASERJET 4000N 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0Water - Page 20 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003225 PRINTER - LASERJET 5000GN 16PPM 06/30/1999 2,775 2,775 1.78 4,936 100.0% 0.0%0 0 0 0 003265 PRINTER LASERJET 4000N 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0003359GIS SOFTWARE PROGRAMS 06/30/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 003421 WELDER - MILLERMATIC 250 X 200 MIG 08/01/1999 1,839 1,839 1.78 3,271 100.0% 0.0%0 0 0 0 003447 TURF GATOR - JOHN DEERE 08/09/1999 5,490 5,490 1.78 9,767 100.0% 0.0%0 0 0 0 003422 AUTO CRANE 32003PRX-15 ON UNIT#136 08/26/1999 7,205 7,205 1.78 12,820 100.0% 0.0%0 0 0 0 003424 AUTO CRANE 32003PRX-15 ON UNIT#120 08/26/1999 7,205 7,205 1.78 12,820 100.0% 0.0%0 0 0 0003419 (7) TRENCH PLATES 8'X10'09/27/1999 6,240 6,240 1.78 11,103 100.0% 0.0%0 0 0 0 003448 ELECTRICAL SYSTEM DIAGNOSTIC TOOL 10/01/1999 2,063 2,063 1.78 3,671 100.0% 0.0%0 0 0 00001172000 FORD F-250 XCAB UNIT#117 10/26/1999 0 0 1.78 0 0.0% 0.0%0 0 0 0 000118 2000 FORD F-250 XCAB UNIT#118 11/03/1999 26,914 26,914 1.78 47,884 100.0% 0.0%0 0 0 0 003460 LOADER BACKHOE- JOHN DEERE 310SE 12/01/1999 66,696 66,696 1.78 118,662 100.0% 0.0%0 0 0 0 003500 RATIONS SHELVING - EMERGENCY OPERATIONS CENTER 12/01/1999 5,733 5,733 1.78 10,200 100.0% 0.0%0 0 0 0 003463 SCHONSTEDT MAC-51BX FREQUENCY LOCATOR 12/09/1999 2,121 2,121 1.78 3,773 100.0% 0.0%0 0 0 0003476LOADER BACKHOE - JOHN DEERE 310SE 12/27/1999 59,509 59,509 1.78 105,876 100.0% 0.0%0 0 0 0 003509 TWO-WAY 1 CH UHF MOTOROLA SPIRIT RADIOS (5) W/HEADSETS & CHARGERS 03/17/2000 3,189 3,189 1.72 5,479 100.0% 0.0%0 0 0 0003513SPRAY PAINT KIT ULTRAMAX 795 04/21/2000 3,383 3,383 1.72 5,812 100.0% 0.0%0 0 0 0 003541 PANTHER SCBA W/BACKPACK ASSMBL 06/02/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0003543PANTHER SCBA W/BACKPACK ASSEMB 06/02/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003544 PANTHER SCBA W/ BACKPACK ASSEM 06/02/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003546 PANTHER SCBA W/BACKPACK ASSEMB 06/02/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003547 PANTHER SCBA W/BACKPACK ASSEMB 06/02/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003528 TOSHIBA TF631 FAX MACHINE 06/14/2000 1,377 1,377 1.72 2,366 100.0% 0.0%0 0 0 0003562MOTOROLA MARATRAC MOBILE RADIO 06/17/2000 1,561 1,561 1.72 2,683 100.0% 0.0%0 0 0 0 003563 MOTOROLA HAND HELD RADIO MODEL HT750 06/17/2000 774 774 1.72 1,329 100.0% 0.0%0 0 0 0003561MOTOROLA MARATRAC MOBILE RADIO 06/19/2000 1,561 1,561 1.72 2,683 100.0% 0.0%0 0 0 0 003582 GIS CREATION CADASTRIAL BASE MAP CREATION 06/30/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0003583GIS SURVEY CONTROL/RECORD OF SURVEY 06/30/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003584 AERIAL TOPOGRAPHY& ORTHOPHOTOGRAPH 06/30/2000 118,914 118,914 1.72 204,321 100.0% 0.0%0 0 0 0 003585 GIS FACILITIES MAPPING 06/30/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003586 GIS SOFTWARE & LICENSES 06/30/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003587 GIS DATA INFRASTRUCTURE DESIGN 06/30/2000 143,988 143,988 1.72 247,405 100.0% 0.0%0 0 0 0003577FUEL/OIL SPILL CONTAINMENT TANKS AROUND FUEL AND OIL TANKS 06/30/2000 43,641 43,641 1.72 74,985 100.0% 0.0%0 0 0 0 003589 GOLF COURSE - PERMITS & ENVIRONMENTAL STUDIES 06/30/2000 194,826 409,541 1.72 703,684 47.6%0.0%0 0 0 0003594MAYTAG REFRIGERATOR - GM'S KITCHEN 06/30/2000 1,320 1,320 1.72 2,268 100.0% 0.0%0 0 0 0 003595 MAYTAG REFRIGERATOR (BOD KITCHEN)06/30/2000 1,320 1,320 1.72 2,268 100.0% 0.0%0 0 0 0 003613 ADM BLDG TRAINING ROOM - OPERABLE PARTITIONS/ CARPET 06/30/2000 77,734 77,734 1.72 133,565 100.0% 0.0%0 0 0 0 035434 WAUSAU NCR REMITTANCE PROCESSOR 06/30/2000 102,167 102,167 1.72 175,547 100.0% 0.0%0 0 0 0 003540 HP CABLE TESTER - AGILENT TECH WIRESCOPE 06/30/2000 4,229 4,229 1.72 7,267 100.0% 0.0%0 0 0 0003492PRINTER - LASER JET 4050 TN 06/30/2000 1,649 1,649 1.72 2,833 100.0% 0.0%0 0 0 0 003647 CONCORE SHORING SYSTEM- OPS 08/01/2000 11,990 11,990 1.72 20,602 100.0% 0.0%0 0 0 00001202001 FORD F-550 SUPER DUTY UNIT#120 09/12/2000 32,882 32,882 1.72 56,499 100.0% 0.0%0 0 0 0 000121 2001 FORD F-450 SUPER DUTY UNIT#121 09/12/2000 33,387 33,387 1.72 57,367 100.0% 0.0%0 0 0 0003695PORTABLE HYRAULIC PWR PAK 6HP GAS ENGINE 10/10/2000 2,828 2,828 1.72 4,860 100.0% 0.0%0 0 0 0 003478 TOYOTA 7 SERIES LPG FORKLIFT- 7FGCU25 11/11/2000 23,366 23,366 1.72 40,147 100.0% 0.0%0 0 0 0 03477A 1997 JOHN DEERE 310SE BACKHOE 11/30/2000 63,001 63,001 1.72 108,251 100.0% 0.0%0 0 0 0 003648 PRINTER - LASERJET 2100 11/30/2000 0 0 1.72 0 0.0% 0.0%0 0 0 0 003770 FENCE @ RANCHO DEL REY WELL DEVELOPMENT 01/01/2001 26,004 35,200 1.68 59,152 73.9% 0.0%0 0 0 0003771DF-505 LTR FOLDING MACHINE 01/01/2001 2,265 2,265 1.68 3,806 100.0% 0.0%0 0 0 0 003773 MARATRAC MOBILE RADIO 01/01/2001 1,108 1,108 1.68 1,862 100.0% 0.0%0 0 0 0003775MARATRAC MOBILE RADIO 01/01/2001 1,108 1,108 1.68 1,862 100.0% 0.0%0 0 0 0 003777 MARATRAC MOBILE RADIO 01/01/2001 1,108 1,108 1.68 1,862 100.0% 0.0%0 0 0 0003778MARATRAC MOBILE RADIO 01/01/2001 1,108 1,108 1.68 1,862 100.0% 0.0%0 0 0 0 003779 MARATRAC MOBILE RADIO 01/01/2001 1,108 1,108 1.68 1,862 100.0% 0.0%0 0 0 0 000127 2001 FORD RANGER XL SUPERCAB UNIT #127 01/08/2001 17,374 17,374 1.68 29,196 100.0% 0.0%0 0 0 0 003768 TRIMBLE REFERENCE SYSTEM VER 1.O UPGRADE (GIS)01/09/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003772 DESTROY-IT CROSS CUT SHREDDER 01/12/2001 1,396 1,396 1.68 2,347 100.0% 0.0%0 0 0 0003795PHENOLIC RESN ACID STORAGE CAB 02/01/2001 1,097 1,097 1.68 1,843 100.0% 0.0%0 0 0 0 003796 PHENOLIC RESN ACID STORAGE CABINET - LAB 02/01/2001 1,097 1,097 1.68 1,843 100.0% 0.0%0 0 0 0003713DYNA PURE MIST COLLECTOR @ PS ID5 02/20/2001 1,065 1,065 1.68 1,790 100.0% 0.0%0 0 0 0 003714 DYNA PURE MIST COLLECTOR @ PS ID5 02/20/2001 1,065 1,065 1.68 1,790 100.0% 0.0%0 0 0 0 00015A ROLL UP REAR DOOR LIFE EXTSN ON UNIT#15 02/20/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003845 GIS APPLICATION SOFTWARE/LIC 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003854 2" MUELLER TAPPING MACHINE D-5 06/30/2001 2,176 2,176 1.68 3,656 100.0% 0.0%0 0 0 0003875DYNA PURE MIST COLLECTOR A-1 06/30/2001 1,062 1,062 1.68 1,785 100.0% 0.0%0 0 0 0 003805 ALUM. HYDRAULIC TRENCH SHORING 06/30/2001 5,655 5,655 1.68 9,503 100.0% 0.0%0 0 0 0003831ULTRASONIC LEVEL SENSOR 06/30/2001 1,639 1,639 1.68 2,755 100.0% 0.0%0 0 0 0Water - Page 21 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003832 ULTRASONIC LEVEL SENSOR 06/30/2001 1,639 1,639 1.68 2,755 100.0% 0.0%0 0 0 0 003833 ULTRASONIC LEVEL SENSOR 06/30/2001 1,639 1,639 1.68 2,755 100.0% 0.0%0 0 0 0003834ULTRASONIC LEVEL SENSOR 06/30/2001 1,639 1,639 1.68 2,755 100.0% 0.0%0 0 0 0 003871 SURVEY EQUIP TRIPOD/PRISM CARRIER - TOTAL STATION SURVEY INSTRUCMENT 06/30/2001 2,001 2,001 1.68 3,363 100.0% 0.0%0 0 0 0 003851 FURNITURE - ADM/HR DEPT 06/30/2001 20,832 20,832 1.68 35,007 100.0% 0.0%0 0 0 0 003852 SECURITY GRAY CABINETS (7)06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 03034A CABINETS - RECORDS & INFORMATION ROOM 06/30/2001 5,550 5,550 1.68 9,326 100.0% 0.0%0 0 0 003852A(4) CUBICLE FURNITURE - ADM DEPT 06/30/2001 39,683 39,683 1.68 66,686 100.0% 0.0%0 0 0 0 003842 SHELVING (WAREHOUSE)06/30/2001 20,996 20,996 1.68 35,283 100.0% 0.0%0 0 0 003035ARECORDS & INFO SOFTWARE/MICRFILMING 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 03035B RECORDS & INFO - LIC/MAINT SOFTWARE FOR TRIM 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 03035C RECORDS & INFO - FLDRS/LABELS 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003898 PRINTER - HP LASER 4050T 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003679 SPECTRUM RADIO FOR SCADA SYSTM 06/30/2001 8,869 8,869 1.68 14,904 100.0% 0.0%0 0 0 0003680SPECTRUM RADIO FOR SCADA SYSTEM MODEL MDS 9810 06/30/2001 0 0 1.68 0 0.0% 0.0%0 0 0 0 003893 WINDSCREEN FOR SAFETY @ USE AREA 06/30/2001 3,180 3,180 1.68 5,344 100.0% 0.0%0 0 0 0003482GODWIN HL5MS PORTABLE WATER PUMP (100 GAL) ON TRAILER 08/31/2001 46,704 46,704 1.68 78,484 100.0% 0.0%0 0 0 0 003481 TANDEM AXLE EQUIPMENT SHORING TRAILER (OTAY BUILT)10/01/2001 4,287 4,287 1.68 7,205 100.0% 0.0%0 0 0 0003969SCHONSTEDT PIPE/CABLE LOCATOR MAC-51BX 11/09/2001 2,195 2,195 1.68 3,689 100.0% 0.0%0 0 0 0 003902 BRIGGS & STRATTON PRESSURE SPRAY WASHER - ENGINE POWERED 12/01/2001 1,581 1,581 1.68 2,656 100.0% 0.0%0 0 0 0 003903 27" PUSH VACUUM BILLY GOAT W/HONDA ENGINE 12/01/2001 1,414 1,414 1.68 2,376 100.0% 0.0%0 0 0 0 003911 DOUBLE DRUM COMPACTION ROLLER RD-11A 12/01/2001 12,363 12,363 1.68 20,775 100.0% 0.0%0 0 0 0 003922 GENIE PUSHAROUND PERSONNEL LIFT 23'-25' W/TOOLTRAY 12/01/2001 5,932 5,932 1.68 9,968 100.0% 0.0%0 0 0 0003923OIL FILTER CRUSHER QP160 12/01/2001 2,001 2,001 1.68 3,363 100.0% 0.0%0 0 0 0 003927 SANDBLASTER EMPIRE PROFORMER 3642 SUCTION SYSTEM 12/01/2001 6,775 6,775 1.68 11,386 100.0% 0.0%0 0 0 0003964HI-RISE TRANSMISSION JACK HTCJ-2000 12/01/2001 5,481 5,481 1.68 9,211 100.0% 0.0%0 0 0 0 003976 ARI-HETRA - 4 POST MOBILE LIFTING SYSTEM 60,000 LBS -WHEEL LIFTS 12/01/2001 36,340 36,340 1.68 61,068 100.0% 0.0%0 0 0 0003956MICRO-MAX GAS TEST INSTRUMENT 12/01/2001 2,779 2,779 1.68 4,671 100.0% 0.0%0 0 0 0 03912A MICRO-MAX GAS TEST INSTRUMENT 12/01/2001 3,188 3,188 1.68 5,357 100.0% 0.0%0 0 0 0 004008 COMPRESSOR - AC TRANE 10 TON @ ADM BLDG 02/15/2002 3,270 3,270 1.64 5,365 100.0% 0.0%0 0 0 0 004007 OTAY RANCH NEIGH R-53 03/15/2002 40,414 117,000 1.64 191,943 34.5% 0.0%0 0 0 0 003942 DELL INSPIRON 8100 LAPTOP 05/30/2002 4,073 4,073 1.64 6,682 100.0% 0.0%0 0 0 003961AGIS SERVER FOR BACKUP 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004077 5 1/2" SHELL CUTTER FOR USE WITH MUELLER CL12 TAPPING MACHINE 05/30/2002 2,071 2,071 1.64 3,397 100.0% 0.0%0 0 0 00040787 1/2" SHELL CUTER FOR USE WITH MUELLER CL12 TAPPING MACHINE 05/30/2002 2,504 2,504 1.64 4,108 100.0% 0.0%0 0 0 0 004079 9 1/2" SHELL CUTTER FOR USE WITH MUELLER CL12 TAPPING MACHINE 05/30/2002 3,112 3,112 1.64 5,105 100.0% 0.0%0 0 0 0 004080 11 1/2" SHELL CUTTER FOR USE WITH MUELLER CL12 TAPPING MACHINE 05/30/2002 3,896 3,896 1.64 6,392 100.0% 0.0%0 0 0 0 004043 WHEATON OMINSPENSE PERIOSTOLIC PUMP AUTOMATIC PIPETTING MACHINE 05/30/2002 1,999 1,999 1.64 3,279 100.0% 0.0%0 0 0 0 004081 ASST ENG CHIEF OFFICE REMODEL FURNITURE 05/30/2002 2,426 2,426 1.64 3,980 100.0% 0.0%0 0 0 0004082WAREHOUSE OFFICE FURNITURE REMODELING 05/30/2002 5,913 5,913 1.64 9,701 100.0% 0.0%0 0 0 0 004083 FACILITY MAINT MGR OFFICE FURNITURE REMODELING 05/30/2002 1,494 1,494 1.64 2,452 100.0% 0.0%0 0 0 0004084METER/MAINT SUPV OFF FURNITURE 05/30/2002 1,857 1,857 1.64 3,047 100.0% 0.0%0 0 0 0 004085 ASST CHIEF OPS OFFICE FURNITURE 05/30/2002 2,324 2,324 1.64 3,812 100.0% 0.0%0 0 0 0004033CANON IMAGERUNNER 6000 - RECORDS ROOM 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004037 SFTWRE/CONSULTING SQL SERVER UPGRADE FROM HP PLATFORM 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004039 NT PLATFORM UPGRADE FROM HP PLATFORM - HARDWARE 05/30/2002 6,886 6,886 1.64 11,296 100.0% 0.0%0 0 0 0 004006 SHARP SD-3062 COPIER 05/30/2002 10,775 10,775 1.64 17,677 100.0% 0.0%0 0 0 0 003916 PRINTER - HP LASERJET 4100 DTN 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0003970PRINTER - LASERJET 8150DN 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004026 PRINTER - LASERJET 2200DTN 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004027PRINTER LASERJET 2200DTN 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004012 KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0004013KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0 004014 KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0 004016 KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0 004017 KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0 004018 KENWOOD MOBILE RADIO 05/30/2002 1,161 1,161 1.64 1,905 100.0% 0.0%0 0 0 0003510DELL PENTIUM III 6000 05/30/2002 2,575 2,575 1.64 4,225 100.0% 0.0%0 0 0 0 003829 DELL COMPUTER - POWEREDGE 1400SC 05/30/2002 3,642 3,642 1.64 5,974 100.0% 0.0%0 0 0 0004058STUDY - DESIGN & TESTING TELEMETRY SCADA UPGRADE 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004059 SCADA MAIN COMPUTER 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004065 RADIO TRANSCEIVERS 9810XNI (17) LOCATIONS -SCADA 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004066 SCADA MMI SOFTWARE SYSTEM DEV FOR 978-1PS VISTA GRANDE (PILOT STATION)05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004067 VARIOUS SCADA HARDWARE 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004068SCADA CUSTOMIZED SOFTWARE 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004069 SCADA INSTALLATION 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004070RCWRF - (2 ) SCADA MOMENTUM CONTROLLERS 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0Water - Page 22 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004071 SCADA SOFTWARE AT TREATMENT PLANT & SWR LIFT STATION 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004072 SCADA HARDWARE ASSEMBLY AT TREATMENT PLANT 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004073SCADA HARDWARE INSTALLATION AT TREATMENT PLANT 05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 003961 SERVER - COMPAQ PROLIANT (GIS)05/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 000136 2002 STERLING L8500 CAB CHASIS UNIT#136 05/30/2002 49,147 49,147 1.64 80,628 100.0% 0.0%0 0 0 0 000137 2002 FORD F-250 VAN 4X4 UNIT#137 05/30/2002 29,889 29,889 1.64 49,034 100.0% 0.0%0 0 0 0 000138 2002 FORD F-550 SUPER DUTY UNIT#138 05/30/2002 40,803 40,803 1.64 66,939 100.0% 0.0%0 0 0 000013APAINT/INSTALL TANKER BODY ON UNIT#13 05/30/2002 3,500 3,500 1.64 5,742 100.0% 0.0%0 0 0 0 004153 GIS SERVER SOFTWARE/LICENSES UPGRADE 06/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004076UPSTATION S3 LIEBERT BACKUP BATTERY PACK 06/30/2002 19,136 19,136 1.64 31,394 100.0% 0.0%0 0 0 0 004134 NETWORK INFRASTRUCTURE UPGRADE ASSESSEMENT 06/30/2002 5,640 5,640 1.64 9,253 100.0% 0.0%0 0 0 0 004155 ENTERPRISE REPORTING SYSTEM DEV INTERNET/INTERANET 06/30/2002 151,981 151,981 1.64 249,331 100.0% 0.0%0 0 0 0 004028 INSPIRON 2650 COMPUTER 06/30/2002 2,156 2,156 1.64 3,537 100.0% 0.0%0 0 0 0 004029 INSPIRON 2650 COMPUTER 06/30/2002 2,480 2,480 1.64 4,069 100.0% 0.0%0 0 0 0004106LOGIC CONTROLLERS #10-#13 CONN @ SDCWA FCF CHART RECORDS 06/30/2002 24,406 24,406 1.64 40,038 100.0% 0.0%0 0 0 0 004114 TELEMETRY UPGRADES - HARDWARE 06/30/2002 13,529 13,529 1.64 22,195 100.0% 0.0%0 0 0 0004115TELEMETRY UPGRADE- SERVER 06/30/2002 12,679 12,679 1.64 20,801 100.0% 0.0%0 0 0 0 004116 SCADA TRANSCEIVER MODEL 9810 06/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0004117TELEMETRY SYSTEM UPGRADE -SOFTWARE 06/30/2002 26,965 26,965 1.64 44,237 100.0% 0.0%0 0 0 0 004118 TELEMETRY SYSTEM UPGRADE - INSTALLATION 06/30/2002 27,626 27,626 1.64 45,322 100.0% 0.0%0 0 0 0 004121 870-1 PUMP STATION - TRANSCEIVER MODEL 9810- SCADA 06/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 0 004107 TRACER SUMMITE HVAC CONTROL 06/30/2002 20,214 20,214 1.64 33,162 100.0% 0.0%0 0 0 0 004135 FIREWALL CHECKPOINT NOKIA IP330 INSTALLATION, SOFTWARE 06/30/2002 0 0 1.64 0 0.0% 0.0%0 0 0 003853AGIS AUTOCAD/LIC UPGRADES 06/30/2002 43,639 43,639 1.64 71,592 100.0% 0.0%0 0 0 0 00742A UN#742 PAINT PROTECTION EXTERIOR CAT D-6 CRAWLER 06/30/2002 2,404 2,404 1.64 3,944 100.0% 0.0%0 0 0 0004051VIBRAPLATE COMPACTOR MIKASA MVC90H 12/30/2002 2,026 2,026 1.64 3,323 100.0% 0.0%0 0 0 0 004054 MUELLER CL12 DRILL & TAPPING MACHINE 12/30/2002 14,429 14,429 1.64 23,672 100.0% 0.0%0 0 0 00041991 CU FT SS WATER METER CALIBRATION TEST TANK 12/30/2002 1,350 1,350 1.64 2,215 100.0% 0.0%0 0 0 0 004200 10 CU FT SS WATER METER CALIBRATION TEST TANK 12/30/2002 1,952 1,952 1.64 3,202 100.0% 0.0%0 0 0 0 004205 ROTATING BASKET ATTACHMENT FOR PRO FINISH SANDBLASTER 5/16"12/30/2002 2,037 2,037 1.64 3,341 100.0% 0.0%0 0 0 0 004206 HPR KIT 300 PSI PORTABLE PRESSURE RECORDER 12/30/2002 1,083 1,083 1.64 1,777 100.0% 0.0%0 0 0 0 004207 HPR KIT 300 PSI PORTABLE PRESSURE RECORDER 12/30/2002 1,083 1,083 1.64 1,777 100.0% 0.0%0 0 0 0004061HYDRAULIC SHORING 5' RAIL-34"-55" (10)12/30/2002 5,824 5,824 1.64 9,555 100.0% 0.0%0 0 0 0 004062 HYDRAULIC TRENCHING 7' RAIL 34"-55" (4)12/30/2002 2,577 2,577 1.64 4,228 100.0% 0.0%0 0 0 0004063 HYDRAULIC TRENCHING 5' RAIL 52"-88" (2)12/30/2002 1,381 1,381 1.64 2,266 100.0% 0.0%0 0 0 0 004064 HYDRAULIC TRENCHING 7' RAIL 52"-88" (2)12/30/2002 1,489 1,489 1.64 2,443 100.0% 0.0%0 0 0 0 003912 2002 YAMAHA GRIZZLY 660 ATV 12/30/2002 6,975 6,975 1.64 11,442 100.0% 0.0%0 0 0 0 004231 AIR COMPRESSOR GAS DRIVEN ON UNIT 9 03/31/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004227 HYDRANT PRESSURE RECORDER 03/31/2003 1,020 1,020 1.61 1,645 100.0% 0.0%0 0 0 0004228HYDRANT PRESSURE RECORDER 03/31/2003 1,020 1,020 1.61 1,645 100.0% 0.0%0 0 0 0 004211 CANON IMAGE COPIER 6000 03/31/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0000139 2003 FORD F-550 TRUCK UNIT#139 03/31/2003 28,949 28,949 1.61 46,679 100.0% 0.0%0 0 0 0 000140 2003 FORD F-250 SUPERCAB 4X4 UNIT#140 03/31/2003 30,170 30,170 1.61 48,647 100.0% 0.0%0 0 0 000139A11' UTILITY CRANE BODY FOR UNIT#139 03/31/2003 13,038 13,038 1.61 21,023 100.0% 0.0%0 0 0 0 004248 MARATRAC MOTOROLA RADIO UN #140 MODELT81XTA7TA7BK 05/30/2003 1,200 1,200 1.61 1,935 100.0% 0.0%0 0 0 0 004093 SERVER - DELL POWEREDGE 2500 06/30/2003 4,878 4,878 1.61 7,865 100.0% 0.0%0 0 0 0 004094 SERVER - DELL POWEREDGE 2500 06/30/2003 4,621 4,621 1.61 7,451 100.0% 0.0%0 0 0 0 004222 COMPUTER - OPTIPLEX GX260S 06/30/2003 1,496 1,496 1.61 2,412 100.0% 0.0%0 0 0 0004224 COMPUTER - OPTIPLEX GX260S 06/30/2003 1,496 1,496 1.61 2,412 100.0% 0.0%0 0 0 0 000144 2003 STERLING LT7501VACTOR 2110 EXCAVATOR DIESEL UNIT#144 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0004339FUEL ISLAND MANAGEMENT SYSTEM FY 02-03 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004354 GENERATOR-OLYMPIAN D200P4 @ UPPER STORAGE LOT 06/30/2003 36,908 36,908 1.61 59,512 100.0% 0.0%0 0 0 0004292OFFICE WORKSTATIONS ADM SVCS 06/30/2003 3,465 3,465 1.61 5,587 100.0% 0.0%0 0 0 0 004293 OFFICE WORKSTATIONS ADM SVCS 06/30/2003 3,465 3,465 1.61 5,587 100.0% 0.0%0 0 0 0 004294 OFFICE WORKSTATIONS HR DEPT 06/30/2003 2,873 2,873 1.61 4,633 100.0% 0.0%0 0 0 0 004295 OFFICE WORKSTATIONS HR DEPT 06/30/2003 2,873 2,873 1.61 4,633 100.0% 0.0%0 0 0 0 004313 OFFICE WORKSTATION RECORDS RM 06/30/2003 2,890 2,890 1.61 4,660 100.0% 0.0%0 0 0 0004333OFFICE WORKSTATION - ADM DEPT 06/30/2003 9,141 9,141 1.61 14,739 100.0% 0.0%0 0 0 0 004336 WORKSTATIONS - FY02-03 IT DEPT 06/30/2003 4,382 4,382 1.61 7,066 100.0% 0.0%0 0 0 0004337WORKSTATIONS - ENG DEPT 06/30/2003 10,884 10,884 1.61 17,549 100.0% 0.0%0 0 0 0 004052 PROJECTOR DELL 3100MP 06/30/2003 2,693 2,693 1.61 4,342 100.0% 0.0%0 0 0 0 004053 PROJECTOR DELL 3100MP 06/30/2003 2,693 2,693 1.61 4,342 100.0% 0.0%0 0 0 0 004196 CANONSCAN FS4000 (SCANS NEGATIVES)06/30/2003 1,077 1,077 1.61 1,737 100.0% 0.0%0 0 0 0 004303 LAN SWITCHING & CABLE NETWKING 06/30/2003 165,268 165,268 1.61 266,483 100.0% 0.0%0 0 0 0004305GIS SPATIAL DATA MODEL 06/30/2003 19,971 19,971 1.61 32,202 100.0% 0.0%0 0 0 0 004306 GIS WATER DATA MODEL - PH II 06/30/2003 16,469 16,469 1.61 26,555 100.0% 0.0%0 0 0 0004317SCADA BRIDG RTU AND STARTER KIT 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0Water - Page 23 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004318 SCADA UPGRADES FY 02-03 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004321 ZOOM CAMERA - PHOTO ID SYSTEM 06/30/2003 4,859 4,859 1.61 7,835 100.0% 0.0%0 0 0 0004331CCTV VICON SYSTEM W/ 15A FL SCREEN 06/30/2003 16,204 16,204 1.61 26,128 100.0% 0.0%0 0 0 0 004090 PRINTER - HP LASERJET 2200 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004253 PRINTER - HP LASERJET 2300DN 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004257 PRINTER HP LASERJET 2200DN 06/30/2003 1,377 1,377 1.61 2,220 100.0% 0.0%0 0 0 0 004261 PRINTER HP LASERJET 2300DTN 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0004239RADIO MDS SPECTRUM 9810 MODEL 06/30/2003 1,168 1,168 1.61 1,884 100.0% 0.0%0 0 0 0 004240 RADIO MDS SPECTRUM 9810 MODEL 06/30/2003 1,168 1,168 1.61 1,884 100.0% 0.0%0 0 0 0004302SOFTWARE ENHANCEMENTS 2002 06/30/2003 0 0 1.61 0 0.0% 0.0%0 0 0 0 004304 MICROSOFT VISUAL STUDIO.NET ENTERPRISE UPG ARC 06/30/2003 1,659 1,659 1.61 2,674 100.0% 0.0%0 0 0 0 004406 2003 UTILITY SHORING TRAILER - OTAY BUILT 12/11/2003 3,235 3,235 1.61 5,216 100.0% 0.0%0 0 0 0 004359 AUTO TRANSMISSION FLUSHER 12/31/2003 2,693 2,693 1.61 4,342 100.0% 0.0%0 0 0 0 004363 BRAKE LATHE MACHINE - AAMCO 12/31/2003 6,356 6,356 1.61 10,249 100.0% 0.0%0 0 0 0004393WHEELER HYDRAULIC PIPE CUTTER 12/31/2003 2,835 2,835 1.61 4,572 100.0% 0.0%0 0 0 0 004407 H614 CL12 MUELLER TAP MACHINE 12/31/2003 4,148 4,148 1.61 6,689 100.0% 0.0%0 0 0 0004417 SPEED SHORING SHIELD 5'X5' 35"-53"12/31/2003 9,248 9,248 1.61 14,912 100.0% 0.0%0 0 0 0 004392 PORTA DRILL PRESS MACHINE - 50 TON ROCKWELL 12/31/2003 2,249 2,249 1.61 3,626 100.0% 0.0%0 0 0 0004378SOLAR FLASHING ARROW BOARD ON TRAILER 12/31/2003 4,202 4,202 1.61 6,776 100.0% 0.0%0 0 0 0 004379 1-1/4 YD CONCRETE TRAILER 12/31/2003 4,371 4,371 1.61 7,047 100.0% 0.0%0 0 0 0 004478 TROLLEY FOR HOIST - MOTOR DRIVEN 03/24/2004 1,382 1,382 1.48 2,049 100.0% 0.0%0 0 0 0 004477 PRESSURE WASHER 3700PSI - GAS 13HP 04/13/2004 1,076 1,076 1.48 1,596 100.0% 0.0%0 0 0 0 004501 TOTAL STATION TOPCON GPT-8003A SURVEY EQ 05/01/2004 25,321 25,321 1.48 37,537 100.0% 0.0%0 0 0 0004506AUDIO-VISUAL UPGRDS - BOARD RM 05/31/2004 282,373 282,373 1.48 418,605 100.0% 0.0%0 0 0 0 004375 HP PROLIANT DL380R03 PROCESSOR OWD-EXCH 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0004377 HP PROLIANT DL380R03 OWD-OWA 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0 004381 DELL PRECISION 360 WORKSTATION 06/30/2004 1,496 1,496 1.48 2,217 100.0% 0.0%0 0 0 0004386DELL PRECISION 360 WORKSTATION 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0 004423 DELL OPTIPLEX GX270S COMPUTER 06/30/2004 1,799 1,799 1.48 2,667 100.0% 0.0%0 0 0 0 004461 SOIL SURGEON 6' EXCAVATING TUBE ON UNIT#144 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0 004479 IMAGE RUNNER C3200 COPIER 06/30/2004 21,995 21,995 1.48 32,606 100.0% 0.0%0 0 0 0 004467 PRINTER - HP LASERJET 2300N 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0004265SPREAD SPECTRUM MDS 9810 RADIO 06/30/2004 1,177 1,177 1.48 1,744 100.0% 0.0%0 0 0 0 004445 HIRSCH CONTROL SECURITY SYSTEM - ADM 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0004446DEFIBRILLATOR 9210RD-001 06/30/2004 2,682 2,682 1.48 3,975 100.0% 0.0%0 0 0 0 004447 DEFIBRILLATOR MOD 9210RD-001 06/30/2004 2,682 2,682 1.48 3,975 100.0% 0.0%0 0 0 0 004448 DEFIBRILLATOR POWERHEART 06/30/2004 2,666 2,666 1.48 3,952 100.0% 0.0%0 0 0 0 004449 DEFIBRILLATOR POWERHEART 06/30/2004 2,666 2,666 1.48 3,952 100.0% 0.0%0 0 0 0 004450 SECURITY CONTROL SYSTEM - OPS 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 00001492003 FORD E-350 SUPER DUTY VAN UNIT#149 06/30/2004 21,844 21,844 1.48 32,383 100.0% 0.0%0 0 0 0 000150 2004 FORD F-150 SUPERCAB UNIT#150 06/30/2004 17,379 17,379 1.48 25,763 100.0% 0.0%0 0 0 0000151 2004 FORD F-150 TRUCK UNIT#151 06/30/2004 16,574 16,574 1.48 24,571 100.0% 0.0%0 0 0 0 000152 2004 FORD F-250 SUPER DUTY UNIT#152 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0000153 2004 FORD F-350 SUPER DUTY UNIT#153 06/30/2004 24,608 24,608 1.48 36,481 100.0% 0.0%0 0 0 0 000154 2004 F-550 FORD SUPER DUTY UNIT#154 06/30/2004 0 0 1.48 0 0.0% 0.0%0 0 0 0 004435 2004 UTILITY SHORING TRAILER - OTAY BUILT 06/30/2004 3,235 3,235 1.48 4,795 100.0% 0.0%0 0 0 0 004512 GENISYS MASTER SCAN AND SCOPE 06/30/2005 5,710 5,710 1.42 8,094 100.0% 0.0%0 0 0 0 004618 WORKSTATIONS - TREATMENT PLT 06/30/2005 14,096 14,096 1.42 19,982 100.0% 0.0%0 0 0 0004617TWO WAY RADIO /REPEATER - MOTOROLA - SAN MIGUEL MTN MODEL CDM750 06/30/2005 8,924 8,924 1.42 12,650 100.0% 0.0%0 0 0 0 000157 2006 FORD E-250 CARGO VAN UNIT#157 12/31/2005 18,235 18,235 1.42 25,849 100.0% 0.0%0 0 0 0000158 2006 FORD ESCAPE UNIT#158 12/31/2005 0 0 1.42 0 0.0% 0.0%0 0 0 0 000159 2006 FORD F-250 SUPERCAB 4X4 UNIT#159 12/31/2005 25,265 25,265 1.42 35,813 100.0% 0.0%0 0 0 0000160 2006 FORD RANGER SUPERCAB UNIT#160 12/31/2005 16,808 16,808 1.42 23,826 100.0% 0.0%0 0 0 0 000161 2006 FORD RANGER SUPERCAB UNIT#161 12/31/2005 15,194 15,194 1.42 21,537 100.0% 0.0%0 0 0 0 004643 AIR COMPRESSOR AIRMAN PDS185S TRAILER MOUNTED 01/31/2006 11,374 11,374 1.37 15,557 100.0% 0.0%0 0 0 0 004659 CANON IRC3220 COLOR COPIER 05/31/2006 18,641 18,641 1.37 25,496 100.0% 0.0%0 0 0 0 004660 CANON IR6570 BLACK COPIER 05/31/2006 11,933 11,933 1.37 16,322 100.0% 0.0%0 0 0 0004661CANON IRC3220 COLOR COPIER 05/31/2006 18,641 18,641 1.37 25,496 100.0% 0.0%0 0 0 0 000163 2006 F550 FORD SD W/DUMP PKG UNIT#163 05/31/2006 0 0 1.37 0 0.0% 0.0%0 0 0 0004706 APCD ENGINE REPLACMNTS FY05-06 06/30/2006 140,375 140,375 1.37 192,003 100.0% 0.0%0 0 0 0 004707 SAFETY EQUIP UPGRS FY05-06 06/30/2006 23,867 23,867 1.37 32,644 100.0% 0.0%0 0 0 0 004701 IT COFERENCE ROOM UPGRADES 06/30/2006 15,707 15,707 1.37 21,484 100.0% 0.0%0 0 0 0 004703 IT DATA CENTER ASSESSMENT.- UPS 06/30/2006 0 0 1.37 0 0.0% 0.0%0 0 0 0 004705 TELECOMMUNICATION UPG FY05-06 06/30/2006 311,437 311,437 1.37 425,978 100.0% 0.0%0 0 0 00046742' CONTOUR ELEVATION DATA FILES 06/30/2006 54,800 54,800 1.37 74,954 100.0% 0.0%0 0 0 0 004699 WELDER - DYNASTY 700 TIGRUNNER 08/04/2006 10,763 10,763 1.37 14,722 100.0% 0.0%0 0 0 0004698CMT-100 CART AWAY CONCRETE MIX TRAILER 08/10/2006 17,149 17,149 1.37 23,456 100.0% 0.0%0 0 0 0Water - Page 24 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004742 METER SHOP REMODEL - FURNITURE 02/28/2007 10,000 10,000 1.32 13,227 100.0% 0.0%0 0 0 0 004748 TEXAS TRAILER WTR TANK 400 GAL 04/24/2007 12,163 12,163 1.32 16,088 100.0% 0.0%0 0 0 0004749TEXAS TRAILER WTR TANK 400 GAL 04/24/2007 12,163 12,163 1.32 16,088 100.0% 0.0%0 0 0 0 000164 2007 TOYOTA MATRIX UNIT#164 04/30/2007 0 0 1.32 0 0.0% 0.0%0 0 0 0 000166 2007 TOYOTA TACOMA 4X2 UNIT#166 04/30/2007 19,127 19,127 1.32 25,299 100.0% 0.0%0 0 0 0 000167 2007 TOYOTA TACOMA 4X2 UNIT#167 05/31/2007 19,127 19,127 1.32 25,299 100.0% 0.0%0 0 0 0 000168 2007 FORD F-150 UNIT#168 06/04/2007 0 0 1.32 0 0.0% 0.0%0 0 0 0000169 2007 FORD F-150 UNIT#169 06/04/2007 18,261 18,261 1.32 24,153 100.0% 0.0%0 0 0 0 000170 2007 F-150 FORD UNIT#170 06/04/2007 18,261 18,261 1.32 24,153 100.0% 0.0%0 0 0 0000172 2007 FORD RANGER UNIT#172 06/13/2007 14,649 14,649 1.32 19,377 100.0% 0.0%0 0 0 0 000173 2007 FORD RANGER UNIT#173 06/13/2007 14,649 14,649 1.32 19,377 100.0% 0.0%0 0 0 0 000174 2008 STERLING LT8513 W/20' CRANE BODY UNIT#174 06/14/2007 70,672 70,672 1.32 93,477 100.0% 0.0%0 0 0 0 004758 DATA CENTER COLO (OPS BLDG)06/30/2007 36,288 36,288 1.32 47,997 100.0% 0.0%0 0 0 0 004763 WATER AMR METER RETROFIT REPLACEMENT 06/30/2007 76,973 76,973 1.32 101,811 100.0% 0.0%0 0 0 0004768DIESEL FUEL ENGS RETROFIT APCD REQUIREMT 06/30/2007 41,716 41,716 1.32 55,178 100.0% 0.0%0 0 0 0 004770 SOOTFILTER PLUS (CAT3406 BDI)06/30/2007 18,304 18,304 1.32 24,210 100.0% 0.0%0 0 0 0004754DATA CONTROL COLO (OPS BLDG) - LIEBERT SELF CONTAINED 06/30/2007 112,507 112,507 1.32 148,811 100.0% 0.0%0 0 0 0 004756 GIS ENHANCEMENT - SOFTWARE 06/30/2007 678,271 678,271 1.32 897,142 100.0%100.0%678,271 0 897,142 0004757ENTERPRISE IMS SYSTEMS 06/30/2007 1,830,899 1,830,899 1.32 2,421,709 100.0%0.0%0 0 0 0 004759 UPS SYSTEM (20K W N+1) UNINTERRUPED POWER SUPPLY 06/30/2007 0 0 1.32 0 0.0%0.0%0 0 0 0 004760 PHONE UPGRD RELATED TO 004705 06/30/2007 57,062 57,062 1.32 75,475 100.0%0.0%0 0 0 0 004761 INTEGRATION OF GIS MOBILE DATA 06/30/2007 257,774 257,774 1.32 340,954 100.0%100.0%257,774 0 340,954 0 004762 EDEN SYSTEMS REPLACED FMS 06/30/2007 3,502,881 3,502,881 1.32 4,633,221 100.0%0.0%0 0 0 0004764LAN & COMPUTER NETWORK ENHANCE 06/30/2007 895,828 895,828 1.32 1,184,901 100.0%0.0%0 0 0 0 004765 VOICEMAIL ENHANCEMENT 06/30/2007 21,850 21,850 1.32 28,901 100.0%0.0%0 0 0 0004767PROJECTOR XGA 2500 LUMEN X62 - TRAINING ROOM 06/30/2007 9,548 9,548 1.32 12,629 100.0% 0.0%0 0 0 0 004755 HP PROLIANT BL25P SERVER 06/30/2007 0 0 1.32 0 0.0% 0.0%0 0 0 000002B2,000 GAL PORTABLE STAINLESS STEEL WATER TANK (REPURPOSED)08/31/2007 20,510 20,510 1.32 27,129 100.0% 0.0%0 0 0 0 004816 TRIMBLE R8 GNSS ROVER WITH INTERNAL RADIO 12/30/2007 33,098 33,098 1.32 43,779 100.0% 0.0%0 0 0 0 000175 2009 TOYOTA MATRIX UNIT#175 04/21/2008 0 0 1.24 0 0.0% 0.0%0 0 0 0 000176 2009 TOYOTA MATRIX UNIT#176 04/21/2008 17,909 17,909 1.24 22,141 100.0% 0.0%0 0 0 0 000177 2009 TOYOTA MATRIX UNIT#177 04/21/2008 17,909 17,909 1.24 22,141 100.0% 0.0%0 0 0 00001782009 TOYOTA MATRIX UNIT#178 04/21/2008 17,909 17,909 1.24 22,141 100.0% 0.0%0 0 0 0 004830 VALVE EXERCISE MACHINE 13 HP SPIN DOCTOR 05/20/2008 0 0 1.24 0 0.0% 0.0%0 0 0 0004841DATABASE CLEAN UP - DATA 06/30/2008 284,469 284,469 1.24 351,691 100.0% 0.0%0 0 0 0 004842 COMPUTER SYSTEM COMPONENTS 06/30/2008 202,237 202,237 1.24 250,027 100.0% 0.0%0 0 0 0 004843 LAN SWITCHING & CABLE INSTALL 06/30/2008 14,266 14,266 1.24 17,638 100.0% 0.0%0 0 0 0 004844 SAN & ENTERPRISE BKUP SOLUTION 06/30/2008 148,734 148,734 1.24 183,881 100.0% 0.0%0 0 0 0 004845 UB & PUBLIC SVC SYSTEM - EDEN 06/30/2008 98,769 98,769 1.24 122,109 100.0% 0.0%0 0 0 0004850RECORDS MMGMNT SYS UPGRADE 06/30/2008 0 0 1.24 0 0.0% 0.0%0 0 0 0 004848 DATABASE SYSTEM CONSULTING 06/30/2008 13,515 13,515 1.24 16,709 100.0% 0.0%0 0 0 0004849GBA/IMS SYSTEM CONSULTING 06/30/2008 10,300 10,300 1.24 12,734 100.0% 0.0%0 0 0 0 004836 SECURITY CAMERA ADDITIONS 06/30/2008 54,285 54,285 1.24 67,113 100.0% 0.0%0 0 0 0004846METER ROUTING AUTOMATED SFTWRE 06/30/2008 22,159 22,159 1.24 27,395 100.0% 0.0%0 0 0 0 004847 GIS SOFTWARE ENHANCEMENTS 06/30/2008 182,214 182,214 1.24 225,273 100.0% 100.0%182,214 0 225,273 0 000180 2008 FORD RANGER XL SUPER CAB UNIT#180 06/30/2008 13,482 13,482 1.24 16,668 100.0% 0.0%0 0 0 0 000181 2008 FORD RANGER XL SUPER CAB UNIT#181 06/30/2008 13,482 13,482 1.24 16,668 100.0% 0.0%0 0 0 0 000182 2008 FORD RANGER XL SUPER CAB UNIT#182 06/30/2008 13,482 13,482 1.24 16,668 100.0% 0.0%0 0 0 0000183 2008 FORD F-250 SUPER DUTY UNIT#183 06/30/2008 19,313 19,313 1.24 23,876 100.0% 0.0%0 0 0 0 000184 2008 FORD F-250 SUPER DUTY UNIT#184 06/30/2008 0 0 1.24 0 0.0% 0.0%0 0 0 0000185 2008 FORD F-250 SUPER DUTY UNIT#185 06/30/2008 18,913 18,913 1.24 23,382 100.0% 0.0%0 0 0 0 000186 2008 FORD F-150 SUPER CAB UNIT#186 06/30/2008 0 0 1.24 0 0.0% 0.0%0 0 0 00048712009 CL YAMAHA RHINO ATV 04/30/2009 11,254 11,254 1.24 14,002 100.0% 0.0%0 0 0 0 000187 2009 FORD F-150 UNIT#187 04/30/2009 0 0 1.24 0 0.0% 0.0%0 0 0 0 000188 2009 FORD F-250 SD UNIT#188 04/30/2009 25,514 25,514 1.24 31,745 100.0% 0.0%0 0 0 0 000189 2009 FORD F-250 SD UNIT#189 04/30/2009 18,270 18,270 1.24 22,732 100.0% 0.0%0 0 0 0 000192 2009 FORD RANGER UNIT#192 04/30/2009 19,665 19,665 1.24 24,468 100.0% 0.0%0 0 0 00001902009 TOYOTA YARIS UNIT#190 04/30/2009 13,504 13,504 1.24 16,802 100.0% 0.0%0 0 0 0 000191 2009 FORD ESCAPE UNIT#191 04/30/2009 17,526 17,526 1.24 21,806 100.0% 0.0%0 0 0 00001932009 TOYOTA MATRIX UNIT#193 04/30/2009 18,448 18,448 1.24 22,954 100.0% 0.0%0 0 0 0 004900 VISTA COACORE2DUO MOBILE CPU'S (35)06/30/2009 152,577 152,577 1.24 189,841 100.0% 0.0%0 0 0 0 004887 BRAKE LATHE MACHINE 06/30/2009 11,407 11,407 1.24 14,193 100.0% 0.0%0 0 0 0 004908 WIRELESS BROADBAND - DISTRICTWIDE 06/30/2009 0 0 1.24 0 0.0% 0.0%0 0 0 0 004898 FUEL SYSTEM UPGRADE 2008-2009 06/30/2009 24,821 24,821 1.24 30,882 100.0% 0.0%0 0 0 0004888RECORDS MANAGEMENT SYSTEM UPGRADE 06/30/2009 0 0 1.24 0 0.0% 0.0%0 0 0 0 004905 CORE NETWORK CONNECTIVITY EQUIP 06/30/2009 63,450 63,450 1.24 78,947 100.0% 0.0%0 0 0 0004906HP BLADE ENCLOSURES & SERVERS@ DRCENTER 06/30/2009 88,564 88,564 1.24 110,193 100.0% 0.0%0 0 0 0Water - Page 25 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004940 METER READER HANDHELDS (6) ITRON FC200 06/30/2009 26,920 26,920 1.24 33,494 100.0% 0.0%0 0 0 0 004886 PRINTER - CANON COLOR/IMAGE READER F1 V2 06/30/2009 0 0 1.24 0 0.0% 0.0%0 0 0 0004909ENTERPRISE VIRTUAL ARRAY REPLICATION 06/30/2009 55,944 55,944 1.24 69,606 100.0% 0.0%0 0 0 0 000194 2009 TOYOTA TACOMA 4X2 UNIT#194 06/30/2009 19,709 19,709 1.24 24,523 100.0% 0.0%0 0 0 0 000195 2009 TOYOTA TACOMA 4X2 UNIT#195 06/30/2009 19,709 19,709 1.24 24,523 100.0% 0.0%0 0 0 0 000196 2009 TOYOTA TACOMA 4X2 UNIT#196 06/30/2009 19,709 19,709 1.24 24,523 100.0% 0.0%0 0 0 0 000197 2009 TOYOTA TACOMA 4X2 UNIT#197 07/05/2009 19,709 19,709 1.24 24,523 100.0% 0.0%0 0 0 0004942KD400KW GENERATOR - ENGINE VOLVO 11/30/2009 59,813 125,964 1.24 156,727 47.5% 0.0%0 0 0 0 000198 2007 FORD F-350 WITH TRAFFIC CONTROL BOARD UNIT#198 02/28/2010 41,325 41,325 1.21 50,166 100.0% 0.0%0 0 0 00001992008 STERLING LT9500 DIESEL TRUCK W/DUMP BODY UNIT#199 02/28/2010 107,582 107,582 1.21 130,597 100.0% 0.0%0 0 0 0 000200 2010 FORD F-150 4X4 UNIT#200 03/15/2010 25,376 25,376 1.21 30,805 100.0% 0.0%0 0 0 0 000201 2010 FORD F-150 4X4 SUPER CAB UNIT#201 03/15/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 000202 2010 FORD F-550 SUPER DUTY UNIT#202 03/25/2010 37,507 37,507 1.21 45,531 100.0% 0.0%0 0 0 0 004944 WATER LEAK DETECTION SYSTEM 03/31/2010 11,282 12,088 1.21 14,673 93.3% 0.0%0 0 0 00002032010 FORD F-150 PU 4X2 UNIT#203 04/13/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 000204 2010 FORD F-150 PU 4X2 UNIT#204 04/13/2010 20,783 20,783 1.21 25,229 100.0% 0.0%0 0 0 0000205 2010 FORD F-150 PU 4X2 UNIT#205 04/13/2010 23,126 23,126 1.21 28,073 100.0% 0.0%0 0 0 0 004948 CANON IRC5035 COPIER/DUPLICATOR 04/21/2010 13,017 13,017 1.21 15,802 100.0% 0.0%0 0 0 0004949 CANON IRC5035 COPIER/DUPLICATOR 04/21/2010 13,017 13,017 1.21 15,802 100.0% 0.0%0 0 0 0 004950 JOHN DEERE LOADER BREAKER/BUCKET/BROOM ATTACHMENTS 05/05/2010 18,923 18,923 1.21 22,971 100.0% 0.0%0 0 0 0 004951 JOHN DEERE 325 SKID/WHEEL LOADER ON TRAILER# 004954 (CONT PPTY)05/05/2010 36,866 36,866 1.21 44,753 100.0% 0.0%0 0 0 0 004962 MOBILE COMPUTERS TOUGHBOOKS (16)06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 004956 RECORDS MANAGEMENT SYSTEM UPGRADE 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0004957WIRELESS BROADBAND FY 09-10 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 004964 APCD DIESEL ENG REPLACEMENTS FY 09-10 06/30/2010 203,967 224,550 1.21 272,588 90.8% 0.0%0 0 0 0004967DATA CENTER FIRETIDE WIRELESS EQ 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 004977 WIRELESS MESH IMPLEMENTATION FY 09-10 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0004958HP BLADE ENCLOSURES/DATA CENTER SERVERS 06/30/2010 20,344 20,344 1.21 24,696 100.0% 0.0%0 0 0 0 004959 CORE NETWORK CONNECTTIVITY EQ 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 004970 SCADA COMMUNICATION SYSTEM REPLACEMENT FY2010 06/30/2010 281,372 281,372 1.21 341,564 100.0% 0.0%0 0 0 0 004955 ENTERPRISE VIRTUAL ARRAY REPLICATION 06/30/2010 0 0 1.21 0 0.0% 0.0%0 0 0 0 004975 SOFTWARE ENHANCEMENTS FY 09-10 06/30/2010 786,022 786,022 1.21 954,173 100.0% 0.0%0 0 0 00002062008 FORD F-650 TRUCK UNIT#206 07/06/2010 49,988 49,988 1.21 60,681 100.0% 0.0%0 0 0 0 00139B 15' CRANE 3200-EERX15 INSTALLED ON UNIT#250 07/13/2010 10,520 10,520 1.21 12,771 100.0% 0.0%0 0 0 0004985 COMPRESSOR - 2010 AIRMAN 10/13/2010 14,768 14,768 1.21 17,928 100.0% 0.0%0 0 0 0 004986 2010 50' TOWABLE BIL-JAX BOOM LIFT ON UTILITY TRAILER 10/20/2010 41,689 47,645 1.21 57,837 87.5% 0.0%0 0 0 0 000207 2010 TOYOTA MATRIX UNIT#207 10/31/2010 19,970 19,970 1.21 24,242 100.0% 0.0%0 0 0 0 000208 2008 KENWORTH T300 LINE TRUCK UNIT#208 03/29/2011 106,646 127,975 1.20 154,051 83.3% 0.0%0 0 0 0 000209 2011 FORD TRANSIT CONNECT XLT PREM WAGON UNIT#209 03/29/2011 23,173 23,173 1.20 27,895 100.0% 0.0%0 0 0 00002102011 FORD F-150 TRUCK UNIT#210 05/11/2011 0 0 1.20 0 0.0% 0.0%0 0 0 0 004989 CANON IMAGE RUNNER ADVANCE 9075 - GM'S 05/17/2011 31,906 31,906 1.20 38,407 100.0% 0.0%0 0 0 0005009MOBILE WORKFORCE (8) TOUGHBOOKS 06/30/2011 0 0 1.20 0 0.0% 0.0%0 0 0 0 000212 2011 PRODIGY HYDRO EXCAVATION VACTOR UNIT#212 06/30/2011 246,955 305,512 1.20 367,763 80.8% 0.0%0 0 0 0004997RECORDS MANAGEMENT SYS UPGRADE 06/30/2011 0 0 1.20 0 0.0% 0.0%0 0 0 0 005001 WIRELESS MESH IMPLEMENTATION FY10-11 06/30/2011 200,542 200,542 1.20 241,405 100.0% 0.0%0 0 0 0 02634A CL12 TAPPING MACHINE REFURBISHMENT 06/30/2011 10,549 10,549 1.20 12,698 100.0% 0.0%0 0 0 0 004990 BOARD ROOM 6000 LUMENS PROJECTOR/SOUND UPGRADE 06/30/2011 20,916 20,916 1.20 25,178 100.0% 0.0%0 0 0 0 005000 VOICE OVER IP (VOIP) PHONE SYSTEMS 06/30/2011 422,874 422,874 1.20 509,039 100.0% 0.0%0 0 0 0005002HP BLADE ENCLOSURES & SERVERS @ DATA CTR 06/30/2011 102,646 102,646 1.20 123,561 100.0% 0.0%0 0 0 0 005008 SCADA SYSTEM REPLACEMENT FY2011 06/30/2011 399,807 399,807 1.20 481,271 100.0% 0.0%0 0 0 0005007SOFTWARE ENHANCEMENT FY 10-11 06/30/2011 410,292 410,292 1.20 493,893 100.0% 0.0%0 0 0 0 000211 2011 FORD F-750 12' DUMP TRUCK UNIT#211 06/30/2011 72,689 89,925 1.20 108,248 80.8% 0.0%0 0 0 0005011TRAFFIC CONTROL MESSAGE BOARD TRAILER 09/19/2011 8,795 16,841 1.20 20,273 52.2% 0.0%0 0 0 0 000213 2011 TOYOTA RAV4 UNIT#213 12/02/2011 26,419 26,419 1.20 31,803 100.0% 0.0%0 0 0 0 000214 2012 TOYOTA SIENNA PASSENGER VAN UNIT#214 01/25/2012 30,218 30,218 1.18 35,730 100.0% 0.0%0 0 0 0 000215 2012 FORD F-550 UNIT#215 05/16/2012 48,179 48,179 1.18 56,967 100.0% 0.0%0 0 0 0 005045 RESCUEVAC 800 MODULAR KIT ( EMERGENCY USE ONLY)05/31/2012 11,156 15,566 1.18 18,405 71.7% 0.0%0 0 0 0005046AVTRON MIL400KW-3PH LOAD BANK (PORTABLE)TESTER 05/31/2012 10,641 14,848 1.18 17,556 71.7% 0.0%0 0 0 0 005050 VIDEO EQUIPMENT UPGRADE - BRD ROOM 06/30/2012 33,337 33,337 1.18 39,418 100.0% 0.0%0 0 0 0005070WIRELESS MESH IMPLEMENTATION UPGRADES FY 12 06/30/2012 28,840 28,840 1.18 34,100 100.0% 0.0%0 0 0 0 005076 RECORDS MANAGEMENT SYSTEM FY 12 06/30/2012 86,047 86,047 1.18 101,744 100.0% 0.0%0 0 0 0 005077 CONFINED SPACE TRAINING AREA - 11880 CAMPO RD @ REG TRAINING CTR 06/30/2012 56,126 79,236 1.18 93,690 70.8% 0.0%0 0 0 0 005067 PHONE REPLMTS FOR EXISTING PBX TELECOMMUNICATION 06/30/2012 68,558 68,558 1.18 81,064 100.0% 0.0%0 0 0 0 005074 HP BLADE ENCLOSURE & DATA CENTER 06/30/2012 174,082 174,082 1.18 205,837 100.0% 0.0%0 0 0 0005069SCADA COMMUNICATION EQ UPGRADE FY2012 06/30/2012 57,711 57,711 1.18 68,238 100.0% 100.0%57,711 0 68,238 0 005072 DISTRICT SOFTWARE UPGRADES FY 12 06/30/2012 0 0 1.18 0 0.0% 0.0%0 0 0 00002182012 FORD F-550 SD UTILITY TRUCK UNIT#218 08/22/2012 103,144 104,386 1.18 123,428 98.8% 0.0%0 0 0 0Water - Page 26 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 005085 MUELLER CL12 DRILL & TAPPING MACHINE 09/11/2012 21,545 21,545 1.18 25,475 100.0% 0.0%0 0 0 0 005086 JOHN DEERE BACKHOE LOADER JD 310SJ 09/19/2012 70,052 102,516 1.18 121,216 68.3% 0.0%0 0 0 0005087100KW GEN SET CATERPILLAR D100-6 @ 1090-1 PS 09/24/2012 18,834 57,646 1.18 68,162 32.7% 0.0%0 0 0 0 005088 80 KW GEN SET CATERPILLAR D80-6 @ WAREHOUSE EMERGENCY 09/24/2012 18,125 55,476 1.18 65,596 32.7% 0.0%0 0 0 0 000217 2012 FREIGHTLINER M2106 DUMP TRUCK W/ CAB & CHASSIS UNIT#217 09/28/2012 73,265 107,216 1.18 126,774 68.3% 0.0%0 0 0 0 005089 GPS BASE STATION NETR9 TI-2 09/30/2012 13,679 13,679 1.18 16,174 100.0% 100.0%13,679 0 16,174 0 005093 2012 DOOSAN PORTABLE LIGHTSOURCE TRAILER 10/22/2012 7,055 10,452 1.18 12,358 67.5% 0.0%0 0 0 00050942013 ZIEMAN TRAILER (BACKHOE TRAILER)12/26/2012 27,818 27,818 1.18 32,892 100.0% 0.0%0 0 0 0 005095 2013 ZIEMAN TRAILER 12/26/2012 28,175 28,175 1.18 33,315 100.0% 0.0%0 0 0 0000219 2013 FORD F-150 W/EXTENDED CAB UNIT#219 01/24/2013 20,626 22,212 1.18 26,178 92.9% 0.0%0 0 0 0 00174A 20' CRANE BODY FOR UNIT#174 05/29/2013 16,273 18,472 1.18 21,770 88.1% 0.0%0 0 0 0 04958A 2013 TRAILER - 725 GALLON WATER UTILITY (DISINFECTION TRAILER)06/18/2013 6,304 10,362 1.18 12,212 60.8% 100.0%10,362 4,058 12,212 4,783 005110 PANASONIC TOUGHBOOK 31 (4)06/30/2013 0 0 1.18 0 0.0% 0.0%0 0 0 0 005114 TRIM IMPLEMENTATION FY 12-13 06/30/2013 14,696 16,910 1.18 19,929 86.9% 0.0%0 0 0 0005107 2 WAY RADIO REPEATER (27) MOT PM1200-37-50MHZ 120W 250CH 06/30/2013 29,055 29,055 1.18 34,243 100.0% 0.0%0 0 0 0 005108 LOW BAND RADIOS (20) PM1200 37-50MHZ 120W20K250 06/30/2013 22,953 22,953 1.18 27,051 100.0% 0.0%0 0 0 0005120SCADA COMMUNICATION SYSTEM FY2013 06/30/2013 29,662 29,662 1.18 34,958 100.0% 100.0%29,662 0 34,958 0 005109 POSM OFFICE GIS SOFTWARE 06/30/2013 17,280 17,280 1.18 20,365 100.0% 100.0%17,280 0 20,365 0005115CORE APPLICATION SYSTEMS ENHANCEMENTS FY 12-13 06/30/2013 145,330 145,330 1.18 171,277 100.0% 0.0%0 0 0 0 00120A DIESEL PARTICULATE FILTER ON UNIT#120 06/30/2013 13,221 15,214 1.18 17,930 86.9% 0.0%0 0 0 0 00139C DIESEL PARTICULATE FILTER ON UNIT#139 10/31/2013 12,497 15,214 1.18 17,930 82.1% 0.0%0 0 0 0 005154 2014 JOHN DEERE 310SK BACKHOE LOADER ON TRAILER FA#005094 11/12/2013 76,224 94,159 1.18 110,970 81.0% 0.0%0 0 0 0 00138A HUG R-32 GIANT FILTER ATTACHES TO EXHAUST SYSTEM 11/30/2013 12,680 15,664 1.18 18,460 81.0% 100.0%15,664 2,984 18,460 3,516005155GIS 60" PLOTTER DENJT PRINTER 12/11/2013 0 0 1.18 0 0.0% 0.0%0 0 0 0 005156 CANON ADVANCE IRC5250 PRINTER/COPIER 12/31/2013 11,944 11,944 1.18 14,076 100.0% 0.0%0 0 0 00002212014 FORD F-150 PICKUP UNIT#221 05/27/2014 24,721 24,721 1.13 27,934 100.0% 0.0%0 0 0 0 005158 2014 ZIEMAN 2327A EQUIPMENT TRAILER 05/28/2014 34,271 34,271 1.13 38,725 100.0% 0.0%0 0 0 0005170CISCO COMPUTER NETWORK UPGRADE 06/30/2014 197,184 197,184 1.13 222,811 100.0% 0.0%0 0 0 0 005168 GPS SYSTEM - VEHICLE FLEET SYSTEM 06/30/2014 28,209 28,209 1.13 31,875 100.0% 100.0%28,209 0 31,875 0 005171 SCADA COMMUNICATION SYSTEM FY2014 06/30/2014 399,932 399,932 1.13 451,908 100.0% 100.0%399,932 0 451,908 0 000222 2015 KENWORTH T370 TRUCK UNIT#222 01/15/2015 113,063 175,876 1.09 192,127 64.3% 0.0%0 0 0 0 000223 2015 FORD F-150 S CABXL UNIT#223 06/16/2015 23,931 29,304 1.09 32,011 81.7% 0.0%0 0 0 0005208MAILING MACHINE SYSTEM MPR1 CONNECT+06/19/2015 5,065 12,404 1.09 13,550 40.8% 0.0%0 0 0 0 00144A DIESEL PARTICULATE FILTER FOR VACTOR TRUCK UNIT#144 06/30/2015 0 0 1.09 0 0.0% 0.0%0 0 0 0005222TRIMBLE UNIT GPS DEVICE WITH FLOODLIGHT TECH.06/30/2015 11,542 11,542 1.09 12,608 100.0% 0.0%0 0 0 0 005223 ZEBI STORAGE APPLIANCE BOX 06/30/2015 80,021 97,985 1.09 107,038 81.7% 0.0%0 0 0 0 005224 ZEBI STORAGE APPLIANCE BOX 06/30/2015 80,021 97,985 1.09 107,038 81.7% 0.0%0 0 0 0 005226 SCADA COMMUNICATION EQ UPGRADES FY2015 06/30/2015 177,157 216,927 1.09 236,970 81.7% 0.0%0 0 0 0 005221 WORK ORDER MGMT SYSTEM - CITYWORKS 06/30/2015 226,122 281,293 1.09 307,284 80.4% 0.0%0 0 0 0005227KACE 1100 COMPUTER APPLIANCE FOR SYSTEM MANAGEMENT 06/30/2015 13,521 16,556 1.09 18,086 81.7% 0.0%0 0 0 0 005230 XC2 BACKFLOW PREVENTION SOFTWARE - INTEGRATES WITH CITYWORKS 06/30/2015 37,036 45,350 1.09 49,540 81.7% 0.0%0 0 0 0005243INFOMASTER DESKTOP WATER FLOATING SOFTWARE 06/30/2015 25,000 25,000 1.09 27,310 100.0% 100.0%25,000 0 27,310 0 005255 GIS DATA INFRASTRUCTURE DESIGN - PH 11 01/31/2016 393,849 562,641 1.05 592,779 70.0% 100.0%562,641 168,792 592,779 177,834005259CISCO UCS SYSTEM ENCLOSURE AND (6) BLADE SERVERS 01/31/2016 43,539 87,078 1.05 91,743 50.0% 0.0%0 0 0 0 005260 CISCO UCS SYSTEM ENCLOSURE AND (6) BLADE SERVERS 01/31/2016 43,539 87,078 1.05 91,743 50.0% 0.0%0 0 0 0 000224 2016 KENWORTH T440 VACTOR POTABLE UNIT#224 02/03/2016 137,634 402,830 1.05 424,408 34.2% 0.0%0 0 0 0 005261 TEST0 350 PORTABLE EMISSIONS ANALYZER ENGINE KIT 03/01/2016 4,689 14,067 1.05 14,820 33.3% 0.0%0 0 0 0 005268 WACHS VALVE MACHINE ERV-750 WITH HC-100 DATALOGGER WACH & EXTENDABLE ARM 03/15/2016 19,003 28,514 1.05 30,042 66.6% 0.0%0 0 0 000184ASERVICE CRANE BODY (CAB, CHASSIS & UTILITY BODY) ON UNIT#189 05/26/2016 4,798 10,606 1.05 11,174 45.2% 0.0%0 0 0 0 000225 2016 FORD F-550 SERVICE TRUCK W/IMT 7500 CRANE/COMPRESSOR CAS40P UNIT#225 05/31/2016 52,876 116,911 1.05 123,174 45.2% 0.0%0 0 0 0 005271 TOYOTA 8 SERIES LPG FORKLIFT - 8FGCU25 06/14/2016 11,533 26,182 1.05 27,585 44.0% 0.0%0 0 0 0 005314 FUEL SYSTEM UPGRADE 2016 06/30/2016 8,932 28,968 1.05 30,520 30.8% 0.0%0 0 0 0 005296 SCADA COMMUNICATION EQ UPGRADES FY2016 06/30/2016 136,820 221,871 1.05 233,755 61.7% 100.0%221,871 85,050 233,755 89,606 005272 WORKSTATIONS - FY15-16 ADMIN BLDG 06/30/2016 5,427 17,601 1.05 18,544 30.8% 0.0%0 0 0 0 005274 ENT SECURITY & ACCESS CNTL @ 803-4 RESV 06/30/2016 7,714 24,840 1.05 26,170 31.1% 100.0%24,840 17,125 26,170 18,043 005275 ENT SECURITY & ACCESS CNTL @ ADMIN OFFICES 06/30/2016 44,293 143,028 1.05 150,689 31.0% 100.0%143,028 98,735 150,689 104,024 005276 ENT SECURITY & ACCESS CNTL @ 1296-1 RESV 06/30/2016 11,941 48,839 1.05 51,456 24.4% 100.0%48,839 36,899 51,456 38,875 005277 ENT SECURITY & ACCESS CNTL @ 1004-1 PS 06/30/2016 5,426 13,843 1.05 14,584 39.2% 100.0%13,843 8,417 14,584 8,868 005278 ENT SECURITY & ACCESS CNTL @ 711-3 RESV 06/30/2016 10,771 27,849 1.05 29,341 38.7% 100.0%27,849 17,078 29,341 17,993 005279 ENT SECURITY & ACCESS CNTL @ 1004-2 RESV 06/30/2016 11,531 30,768 1.05 32,416 37.5% 100.0%30,768 19,237 32,416 20,268 005280 ENT SECURITY & ACCESS CNTL @ 850-2-4 RESV 06/30/2016 8,112 22,431 1.05 23,632 36.2% 100.0%22,431 14,319 23,632 15,086 005281 ENT SECURITY & ACCESS CNTL @ 1090-1 PS 06/30/2016 3,642 8,268 1.05 8,711 44.0% 100.0%8,268 4,626 8,711 4,874 005282 ENT SECURITY & ACCESS CNTL @ 1090-1 RESV 06/30/2016 6,433 16,855 1.05 17,758 38.2% 100.0%16,855 10,422 17,758 10,980 005283 ENT SECURITY & ACCESS CNTL @ 850-1 RES 06/30/2016 4,726 12,368 1.05 13,031 38.2% 100.0%12,368 7,643 13,031 8,052 005284 ENT SECURITY & ACCESS CNTL @ 803-2 RESV 06/30/2016 8,044 20,663 1.05 21,770 38.9% 100.0%20,663 12,619 21,770 13,295 005285 ENT SECURITY & ACCESS CNTL @ 944-1 PS 06/30/2016 4,513 11,555 1.05 12,174 39.1% 100.0%11,555 7,043 12,174 7,420 005286 ENT SECURITY & ACCESS CNTL @ 624-1 RESV PATZIG 06/30/2016 6,693 17,958 1.05 18,920 37.3% 100.0%17,958 11,264 18,920 11,868Water - Page 27 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 005287 ENT SECURITY & ACCESS CNTL @ SUMMIT CHLORINE STN 06/30/2016 3,669 10,006 1.05 10,541 36.7% 100.0%10,006 6,336 10,541 6,676 005288 ENT SECURITY & ACCESS CNTL @ 944-1&2 RESV 06/30/2016 10,514 37,306 1.05 39,304 28.2% 100.0%37,306 26,791 39,304 28,227 005289 ENT SECURITY & ACCESS CNTL @ VISTA DIEGO HYPRO-PNEUMATIC STN 06/30/2016 7,924 20,347 1.05 21,437 38.9% 100.0%20,347 12,423 21,437 13,089 005290 ENT SECURITY & ACCESS CNTL @ 978-1RES & 1200-1PS 06/30/2016 11,228 30,668 1.05 32,311 36.6% 100.0%30,668 19,439 32,311 20,481 005291 ENT SECURITY & ACCESS CNTL @ 832-1 PS 06/30/2016 7,910 21,510 1.05 22,663 36.8% 100.0%21,510 13,600 22,663 14,329 000226 2017 FORD F-150 EXTENDED CAB XL 2WD UNIT#226 06/20/2017 10,068 33,829 1.02 34,421 29.8% 0.0%0 0 0 0 000227 2017 FORD F-150 EXTENDED CAB XL 2WD UNIT#227 06/20/2017 10,068 33,829 1.02 34,421 29.8% 0.0%0 0 0 0 000228 2017 FORD ESCAPE SE COMPACT SUV UNIT#228 06/30/2017 7,759 26,072 1.02 26,527 29.8% 0.0%0 0 0 0 000229 2017 FORD F-150 EXT CAB XL 2WD UNIT#229 06/27/2017 10,068 33,829 1.02 34,421 29.8% 0.0%0 0 0 0 000230 2017 FORD F-250 EXT CAB XL 2WD WITH UTILITY BODY UNIT#230 06/30/2017 12,313 41,372 1.02 42,095 29.8% 0.0%0 0 0 0 000231 2017 FORD F-550 REG CAB XL 2WD WITH DUMP BODY UNIT#231 06/30/2017 17,445 58,614 1.02 59,638 29.8% 0.0%0 0 0 0 000232 2018 TOYOTA TACOMA COMPACT PICKUP UNIT#232 01/31/2018 5,858 27,336 1.01 27,638 21.4% 0.0%0 0 0 0 000233 2018 FORD F-150 EXT CAB XL 2WD UNIT#233 05/31/2018 5,602 33,614 1.01 33,985 16.7% 0.0%0 0 0 0 000234 2018 FORD F-150 EXT CAB XL 2WD UNIT#234 05/31/2018 5,602 33,614 1.01 33,985 16.7% 0.0%0 0 0 0 000235 2018 FORD F-150 EXT CAB XL 2WD UNIT#235 05/31/2018 5,602 33,614 1.01 33,985 16.7% 0.0%0 0 0 0 000236 2018 FORD F-150 EXT CAB XL 2WD UNIT#236 05/31/2018 5,602 33,614 1.01 33,985 16.7% 0.0%0 0 0 0 000237 2018 FORD F-150 EXT CAB XL 2WD UNIT#237 05/31/2018 5,602 33,614 1.01 33,985 16.7% 0.0%0 0 0 0 000238 2018 FORD F-350 REG CAB XL 2WD UTILITY UNIT#238 06/30/2018 7,136 46,113 1.01 46,622 15.5% 0.0%0 0 0 0 000239 2018 FORD F-250 REG CAB XL 2WD UTILITY UNIT#239 06/30/2018 5,719 36,954 1.01 37,362 15.5% 0.0%0 0 0 0 000240 2018 TOYOTA TACOMA COMPACT PICKUP UNIT#240 10/24/2018 2,633 24,508 1.01 24,779 10.7% 0.0%0 0 0 0 000241 2018 TOYOTA TACOMA COMPACT PICKUP UNIT#241 10/24/2018 2,633 24,508 1.01 24,779 10.7% 0.0%0 0 0 0 000242 2018 TOYOTA TACOMA COMPACT PICKUP UNIT#242 10/24/2018 2,633 24,508 1.01 24,779 10.7% 0.0%0 0 0 0 000243 2018 MERCEDES SPRINTER 4WD HAZWOP VAN UNIT#243 12/04/2018 4,742 63,195 1.01 63,893 7.5% 0.0%0 0 0 0 000244 2019 FORD F-150 SUPERCAB UNIT#244 03/31/2019 1,604 33,689 1.01 33,998 4.8% 0.0%0 0 0 0 000245 2019 FORD F-150 SUPERCAB UNIT#245 03/31/2019 1,604 33,689 1.01 33,998 4.8% 0.0%0 0 0 0 000246 2019 FORD F-150 SUPERCAB UNIT#246 03/31/2019 1,651 34,667 1.01 34,985 4.8% 0.0%0 0 0 0 000247 2019 FORD F-250 PICKUP TRUCK W/8' UTILITY SERVICE BODY UNIT#247 06/27/2019 0 38,903 1.01 39,260 0.0% 0.0%0 0 0 0 000248 2019 FORD F-450 SUPER CAB UNIT#248 06/25/2019 0 45,793 1.01 46,213 0.0% 0.0%0 0 0 0 005325 EMERGENCY STAND-BY PORTABLE PUMP #1 TRAILER MOUNTED 07/31/2016 56,801 194,878 1.05 205,316 29.1% 0.0%0 0 0 0 005326 EMERGENCY STAND-BY PORTABLE PUMP #2 TRAILER MOUNTED 07/31/2016 56,801 194,878 1.05 205,316 29.1% 0.0%0 0 0 0 005169 GIS SERVER 06/30/2014 53,413 53,413 1.13 60,354 100.0% 100.0%53,413 0 60,354 0 005331 DOOSAN 365KW PORTABLE EMERGENCY GENSET #1 ON TRAILER 01/24/2017 16,820 134,556 1.02 136,908 12.5% 0.0%0 0 0 0 005332 DOOSAN 365KW PORTABLE EMERGENCY GENSET #2 ON TRAILER 01/24/2017 16,820 134,556 1.02 136,908 12.5% 0.0%0 0 0 0 005335 TYLER CASHIERING SYSTEM 01/31/2017 33,655 40,386 1.02 41,092 83.3% 0.0%0 0 0 0 005348 HVAC REPL ENGINEERING: TRANE 25-TON ROOFTOP AIR CONDITIONING PKG 06/30/2017 5,548 26,629 1.02 27,095 20.8% 0.0%0 0 0 0 005353 SCADA COMMUNICATION EQ UPGRADES FY2017 06/30/2017 44,378 106,507 1.02 108,369 41.7% 100.0%106,507 62,129 108,369 63,216 005356 FUEL ISLAND UPGRADE FY2017 06/30/2017 15,699 113,029 1.02 115,005 13.9% 0.0%0 0 0 0 005360 METRO ETHERNET IMPLEMENTATION/OWD FACILITIES FY2017 06/30/2017 65,773 157,855 1.02 160,615 41.7% 0.0%0 0 0 0 005378 ELECTRIC VEHICLE CHARGING STATIONS 01/31/2018 10,502 70,014 1.01 70,787 15.0% 0.0%0 0 0 0 005381 LASERFICHE RECORD MGMT SYSTEM IMPLEMENTATION 01/31/2018 46,197 153,990 1.01 155,690 30.0% 0.0%0 0 0 0 005382 INFOMASTER WATER IMPLEMENTATION (GIS)01/31/2018 10,000 20,000 1.01 20,221 50.0% 100.0%20,000 10,000 20,221 10,110 005384 MULTI-TANK DIESEL FUEL TRAILER 05/31/2018 3,673 15,881 1.01 16,057 23.1% 0.0%0 0 0 0 005385 2018 CARSON TRAILER WITH MG1300 CABLE PROTECTORS 05/22/2018 5,047 22,197 1.01 22,442 22.7% 0.0%0 0 0 0 005386 HVAC REPL CUSTOMER SERVICE: TRANE 12.5-TON AC PKG 06/22/2018 2,251 20,783 1.01 21,012 10.8% 0.0%0 0 0 0 005387 GIS 60" PLOTTER HP Z6800 DGNJET PRNTR & POSTSCRIPT/PDF UPGRADE 06/30/2018 3,049 14,071 1.01 14,227 21.7% 0.0%0 0 0 0 005390 SCADA COMMUNICATION EQ UPGRADES FY2018 06/30/2018 21,320 98,401 1.01 99,487 21.7% 100.0%98,401 77,081 99,487 77,932 005391 MITSUBISHI 1100A 40KVA UPS SYSTEM (UNINTERRUPTED POWER SUPPLY)06/30/2018 9,369 86,479 1.01 87,434 10.8% 0.0%0 0 0 0 005392 METRO ETHERNET IMPLEMENTATION/OWD FACILITIES FY2018 06/30/2018 7,605 35,100 1.01 35,488 21.7% 0.0%0 0 0 0 005393 PSI-CAPTURE ENTERPRISE (PSIGEN) IMPLEMENTATION 06/30/2018 5,417 15,000 1.01 15,166 36.1% 0.0%0 0 0 0 005419 EMERGENCY OPERATIONS CENTER FY2018 06/30/2018 4,796 22,134 1.01 22,379 21.7% 0.0%0 0 0 0 005428 TRIMBLE R10 GNSS RECEIVER & TSC7 CONTROLLER BUNDLE 08/16/2018 6,002 32,739 1.01 33,100 18.3% 0.0%0 0 0 0 005438 ZIEMAN 2725-A BEAVERTAIL RAMP TRAILER 03/31/2019 1,678 25,165 1.01 25,395 6.7% 0.0%0 0 0 0 005439 2018 JOHN DEERE 85G EXCAVATOR 03/31/2019 4,100 122,180 1.01 123,300 3.4% 0.0%0 0 0 0 005440 2018 POLARIS RZR570 EPS UTILITY TERRAIN VEHICLE (UTV)03/31/2019 655 13,745 1.01 13,871 4.8% 0.0%0 0 0 0 005442 2019 JOHN DEERE 444K WHEEL LOADER 04/30/2019 4,438 177,504 1.01 179,131 2.5% 0.0%0 0 0 0 005466 SCADA COMMUNICATION EQ UPGRADES FY2019 06/30/2019 0 101,878 1.01 102,812 0.0% 100.0%101,878 101,878 102,812 102,812 005467 PALO ALTO FIREWALLS POLICY MANAGEMENT SOLUTION 06/30/2019 0 49,983 1.01 50,441 0.0% 0.0%0 0 0 0 005468 ARUBA CLEARPASS FIREWALLS POLICY MANAGEMENT SOLUTION 06/30/2019 0 29,282 1.01 29,550 0.0% 0.0%0 0 0 0 Total Field Equipment $24,430,305 $28,923,204 $38,374,289 $3,399,569 $855,991 $3,909,556 $892,255 CHLORINATION Z11180 711-1 PS CENTRAL AREA MODW491 08/01/1978 $101,419 $101,419 3.55 $360,008 100.0% 0.0%$0 $0 $0 $0 001281 CHLORINATION EQUIP ID1 & ID 20 09/01/1985 26,276 26,276 2.23 58,589 100.0% 0.0%0 0 0 0 001280 CHLORINATION EQUIPMENT 10/01/1985 26,150 26,150 2.23 58,307 100.0% 0.0%0 0 0 0001593"B"LC2 REPAIR KIT - B-8799 04/01/1989 1,386 1,386 2.10 2,907 100.0% 0.0%0 0 0 0 001594 "A"CL2REPAIR KIT - A-6916 04/01/1989 1,386 1,386 2.10 2,907 100.0% 0.0%0 0 0 0001966CHLORINE LEAK DETECTOR 07/01/1989 1,438 1,438 2.10 3,017 100.0% 0.0%0 0 0 0Water - Page 28 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001967 CHLORINE LEAK DETECTOR 07/01/1989 1,438 1,438 2.10 3,017 100.0% 0.0%0 0 0 0 001968 LEAK DETECTOR 07/01/1989 1,434 1,434 2.10 3,008 100.0% 0.0%0 0 0 0001969CL2 DIGITAL SCALE 07/01/1989 1,707 1,707 2.10 3,580 100.0% 0.0%0 0 0 0 001926 CHLORINE LEAK DETECTOR 11/01/1989 1,438 1,438 2.10 3,017 100.0% 0.0%0 0 0 0 001930 CHLORINE LEAK DETECTOR 11/01/1989 1,438 1,438 2.10 3,017 100.0% 0.0%0 0 0 0 001925 CHLORINE LEAK DETECTOR 12/01/1989 1,438 1,438 2.10 3,016 100.0% 0.0%0 0 0 0 002343 INSTALL CHLORINATION SYSTEM 09/01/1990 55,023 55,023 2.03 111,472 100.0% 0.0%0 0 0 0002278CHLORINE REPAIR KIT 10/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 002279 CHLORINE REPAIR KIT 10/01/1990 1,370 1,370 2.03 2,775 100.0% 0.0%0 0 0 0002431CL2 EMERG REPAIR KIT - C376B 12/01/1991 1,471 1,471 1.99 2,933 100.0% 0.0%0 0 0 0 002432 CL2 EMERG REPAIR KIT - C376B 12/01/1991 0 0 1.99 0 0.0% 0.0%0 0 0 0 002434 CL2 EMERG REPAIR KIT - C376B 12/01/1991 1,471 1,471 1.99 2,933 100.0% 0.0%0 0 0 0 002581 CHLORNATION INS&MNT 06/01/1993 79,638 79,638 1.87 149,303 100.0% 0.0%0 0 0 0 02646A ID 19 CONNECT/CHL 06/01/1994 8,363 16,709 1.86 31,062 50.0% 100.0%16,709 8,346 31,062 15,51602658ACHLORIN INSTAL/MAINT 06/01/1994 53,124 53,124 1.86 98,754 100.0% 0.0%0 0 0 0 003357 PUMP/MOTOR/ELECTRICAL REPLACEMENTS 06/30/1999 1,307 1,307 1.78 2,326 100.0% 0.0%0 0 0 0003376CHLORINATION MAINT FACILITIES 06/30/1999 137,428 137,428 1.78 244,506 100.0% 100.0%137,428 0 244,506 0 003508 AMMONIA/MONOCHLORAMINE ANALYZR - SUMMIT CHLORINATION STATION 06/30/2000 9,739 9,739 1.72 16,733 100.0% 100.0%9,739 0 16,733 0003601DISINFECTION PROGRAM (ANNUAL)06/30/2000 102,204 107,149 1.72 184,107 95.4% 100.0%107,149 4,945 184,107 8,497 003603 WATER QUALITY SAMPLE STATIONS 06/30/2000 22,541 22,541 1.72 38,731 100.0% 100.0%22,541 0 38,731 0 003645 APA 6000 AMMONIA/MONOCHLORAMINE ANALYZER 06/30/2001 9,590 9,590 1.68 16,115 100.0% 0.0%0 0 0 0 003849 CHLORINATION UPGRADES (ANNUAL)06/30/2001 85,092 94,180 1.68 158,265 90.4% 100.0%94,180 9,088 158,265 15,272 004124 DISINFECTION SYS MAINT - ANNUAL 06/30/2002 83,036 121,764 1.64 199,758 68.2% 100.0%121,764 38,728 199,758 63,535005167RANCHO DEL REY WELL - MONITORING 06/30/2014 308,464 1,213,628 1.13 1,371,355 25.4% 0.0%0 0 0 0 Total Chlorination $1,126,808 $2,093,080 $3,135,519 $509,510 $61,108 $873,162 $102,819 CONTRIBUTED X00190 B & K CONTRIBUTION 07/01/1959 $136,330 $136,330 13.76 $1,875,305 100.0% 100.0%$136,330 $0 $1,875,305 $0 X00210 B & K CONTRIBUTION 07/01/1959 269,540 269,540 13.76 3,707,693 100.0% 100.0%269,540 0 3,707,693 0 X00261 B & K CONTRIBUTION 07/01/1961 178,421 184,000 12.94 2,381,624 97.0% 100.0%184,000 5,579 2,381,624 72,214 X07530 MARIA AVENUE WATER MAIN 08/01/1974 2,695 3,000 5.33 15,982 89.8% 100.0%3,000 305 15,982 1,625 007910 CH VISTA COMM HOSP 10/01/1974 51,015 57,000 5.33 303,658 89.5% 100.0%57,000 5,985 303,658 31,884X07711CAREFREE SOUTH, UNIT 1 10/01/1974 84,335 94,229 5.33 501,989 89.5% 100.0%94,229 9,894 501,989 52,708 X08140 BLANKENHORN-MITCHELL 11/01/1974 7,607 8,515 5.33 45,362 89.3% 100.0%8,515 908 45,362 4,840008510DEERPARK C.V. SUBDIV 01/01/1975 6,141 6,900 4.70 32,405 89.0% 100.0%6,900 759 32,405 3,565 X08290 VISTA DEL LAGO ESTATES 01/01/1975 90,023 101,150 4.70 475,038 89.0% 100.0%101,150 11,127 475,038 52,255 008740 APOLLO #3 SUBDIVISIO 03/01/1975 29,349 33,100 4.70 155,450 88.7% 100.0%33,100 3,751 155,450 17,617 X08430 RANCHO SAN MIGUEL 03/01/1975 38,127 43,000 4.70 201,944 88.7% 100.0%43,000 4,873 201,944 22,886 008850 RANCHO RIOS UNIT 6 04/01/1975 41,772 47,200 4.70 221,669 88.5% 100.0%47,200 5,428 221,669 25,491008860RANCHO RIOS UNIT 7 04/01/1975 38,763 43,800 4.70 205,701 88.5% 100.0%43,800 5,037 205,701 23,656 X08830 COTTONWOOD ESTATES 04/01/1975 3,341 3,775 4.70 17,729 88.5% 100.0%3,775 434 17,729 2,040X08840VAN NORMAN WATER MAIN 04/01/1975 17,789 20,100 4.70 94,397 88.5% 100.0%20,100 2,312 94,397 10,856 X08870 RSD REC VEHICLE STORAGE 04/01/1975 18,496 20,900 4.70 98,154 88.5% 100.0%20,900 2,404 98,154 11,288008940SOUTHWESTERN COLLEGE EST 8 MANIFOLD 05/01/1975 46,817 53,000 4.70 248,908 88.3% 100.0%53,000 6,183 248,908 29,040 008950 RANCHO RIOS UNIT 8 05/01/1975 24,203 27,400 4.70 128,681 88.3% 100.0%27,400 3,197 128,681 15,012 009100 RANCHO RIOS UNIT 5 06/01/1975 21,160 24,000 4.70 112,713 88.2% 100.0%24,000 2,840 112,713 13,338 X09081 JOHNSON MAIN EXTENSION W382 06/01/1975 5,511 6,250 4.70 29,352 88.2% 100.0%6,250 739 29,352 3,473 X09082 MCMILLIN JAMACHA TRACT 06/01/1975 28,566 32,400 4.70 152,162 88.2% 100.0%32,400 3,834 152,162 18,006X09083SAUNDERS WATER W358 06/01/1975 24,687 28,000 4.70 131,498 88.2% 100.0%28,000 3,313 131,498 15,560 X09090 WESCO WATER MAIN W383 06/01/1975 15,306 17,360 4.70 81,529 88.2% 100.0%17,360 2,054 81,529 9,648X0911AQUIGG LINE EXT 06/01/1975 9,839 11,160 4.70 52,412 88.2% 100.0%11,160 1,321 52,412 6,202 X09120 BONITA VIEW TERRACE 06/01/1975 37,030 42,000 4.70 197,248 88.2% 100.0%42,000 4,970 197,248 23,341Y09690MC MAHON WATER MAIN EXTENSION 07/01/1975 8,565 9,740 4.70 45,743 87.9% 100.0%9,740 1,175 45,743 5,517 009720 SW COLLEGE UNIT #7 08/01/1975 53,555 61,015 4.70 286,548 87.8% 100.0%61,015 7,460 286,548 35,034 Y09700 HIDDEN MESA UNIT #3 08/01/1975 55,003 62,664 4.70 294,293 87.8% 100.0%62,664 7,661 294,293 35,980 Y09730 WILLIAMSON WATER MAIN EXTENTSION 10/01/1975 8,106 9,270 4.70 43,535 87.4% 100.0%9,270 1,164 43,535 5,468 Y09750 JAMACHA HOLLOW 11/01/1975 38,652 44,289 4.70 207,998 87.3% 100.0%44,289 5,637 207,998 26,473Y09770MITSINGAS WATER MAIN EXTENSION 12/01/1975 16,840 19,320 4.70 90,734 87.2% 100.0%19,320 2,480 90,734 11,645 Y09790 ADMIN WATER MAIN EXTENSION 01/01/1976 4,785 5,500 4.15 22,849 87.0% 100.0%5,500 715 22,849 2,970009900E ORANGE PLAZA W506 03/01/1976 17,030 19,650 4.15 81,633 86.7% 100.0%19,650 2,620 81,633 10,883 Y09880 EL RANCHO DEL W284 03/01/1976 21,537 24,850 4.15 103,235 86.7% 100.0%24,850 3,313 103,235 13,764 Y09890 SWEETWATER VIL W473 03/01/1976 18,807 21,700 4.15 90,149 86.7% 100.0%21,700 2,893 90,149 12,019 Y09910 BONITA RIDGE ESTW365 03/01/1976 126,008 145,500 4.15 604,456 86.6% 100.0%145,500 19,492 604,456 80,974 009920 OTAY INDUSTRIAL W381 04/01/1976 144,161 166,660 4.15 692,361 86.5% 100.0%166,660 22,499 692,361 93,468Y09960STEPHENS LINE W480 06/01/1976 16,191 18,790 4.15 78,060 86.2% 100.0%18,790 2,599 78,060 10,798 Y09970 SWEETWATER VIL#5W443 06/01/1976 56,414 65,470 4.15 271,984 86.2% 100.0%65,470 9,057 271,984 37,624010020SOUTHWEST COLL UNI 9 07/01/1976 54,221 63,000 4.15 261,723 86.1% 100.0%63,000 8,779 261,723 36,472Water - Page 29 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee Y10000 PAC TELE RELAY W458 07/01/1976 9,364 10,880 4.15 45,199 86.1% 100.0%10,880 1,516 45,199 6,300 Y10010 VALHALLA RANCHO W361 07/01/1976 17,032 19,790 4.15 82,214 86.1% 100.0%19,790 2,758 82,214 11,458Z10070VISTA DEL LAGO #2 09/01/1976 49,243 57,482 4.15 238,799 85.7% 100.0%57,482 8,239 238,799 34,228 Z10080 MARCHESE 8" WM W552 09/01/1976 3,763 4,393 4.15 18,248 85.7% 100.0%4,393 630 18,248 2,616 Z10090 8" WATER MAIN RIGOPOLUS W509 09/01/1976 13,492 15,750 4.15 65,431 85.7% 100.0%15,750 2,258 65,431 9,379 Z10100 RANCHO VISTA GR #2&3 09/01/1976 63,243 73,825 4.15 306,694 85.7% 100.0%73,825 10,582 306,694 43,960 Z10101 RANCHO VISTA 09/01/1976 30,000 30,000 4.15 124,630 100.0% 100.0%30,000 0 124,630 0Z10210SWEETWATER VILL EAST 10/01/1976 302,713 354,050 4.15 1,470,842 85.5% 100.0%354,050 51,337 1,470,842 213,273 Z10240 SOUTH COUNTY ANIMAL SHELTER LOOP#1 11/01/1976 33,860 39,680 4.15 164,844 85.3% 100.0%39,680 5,820 164,844 24,178Z10241SOUTH COUNTY ANIMAL SHELTER 11/01/1976 11,475 11,475 4.15 47,671 100.0% 100.0%11,475 0 47,671 0 Z10310 BONITA GRANDE 02/01/1977 90,342 106,494 3.84 409,050 84.8% 100.0%106,494 16,152 409,050 62,039 Z10330 VAKAS ESTATES W532 02/01/1977 6,019 7,095 3.84 27,252 84.8% 100.0%7,095 1,076 27,252 4,133 Z10340 GRIECO 8" PL 02/01/1977 5,111 6,025 3.84 23,142 84.8% 100.0%6,025 914 23,142 3,511 Z10350 OLIVE VISTA #1 W401 02/01/1977 6,270 7,391 3.84 28,389 84.8% 100.0%7,391 1,121 28,389 4,305Z10360OLIVE VISTA #2 W503 02/01/1977 13,191 15,549 3.84 59,725 84.8% 100.0%15,549 2,358 59,725 9,058 010400 ROBINHOOD POINT-#1 04/01/1977 51,287 60,694 3.84 233,130 84.5% 100.0%60,694 9,407 233,130 36,134Z10440HOLLY HILLS UNIT 05/01/1977 20,375 24,173 3.84 92,848 84.3% 100.0%24,173 3,797 92,848 14,585 010460 ZENITH II W177 06/01/1977 90,423 107,434 3.84 412,659 84.2% 100.0%107,434 17,010 412,659 65,337010470ZENITH III & IV W453 06/01/1977 24,250 28,812 3.84 110,669 84.2% 100.0%28,812 4,562 110,669 17,523 Z10450 WINDSOR VIEWS W269 06/01/1977 48,407 57,513 3.84 220,911 84.2% 100.0%57,513 9,106 220,911 34,977 Z10480 AVOCADO VILLAGE W444 06/01/1977 113,962 135,400 3.84 520,080 84.2% 100.0%135,400 21,438 520,080 82,345 Z10510 FILES 8" WATER W565 06/01/1977 6,544 7,775 3.84 29,864 84.2% 100.0%7,775 1,231 29,864 4,728 Z10630 DEBRECZENI WATER MAIN EXTENSION W613 07/01/1977 8,555 10,185 3.84 39,121 84.0% 100.0%10,185 1,630 39,121 6,259Z10640RANCHO TRES LAGOW564 07/01/1977 15,183 18,075 3.84 69,427 84.0% 100.0%18,075 2,892 69,427 11,108 Z10710 SO BAY VILLAS #2W563 08/01/1977 8,933 10,655 3.84 40,927 83.8% 100.0%10,655 1,722 40,927 6,616Z10720SO BAL VILLAS #1W436 08/01/1977 86,354 103,007 3.84 395,655 83.8% 100.0%103,007 16,652 395,655 63,963 Z10730 DUKE WATER MAIN EXTENSION W481 08/01/1977 16,452 19,624 3.84 75,377 83.8% 100.0%19,624 3,172 75,377 12,185010780E ORANGE PLAZ IIW585 10/01/1977 19,689 23,580 3.84 90,572 83.5% 100.0%23,580 3,891 90,572 14,944 Z10770 AKBAR WATER MA W594 10/01/1977 9,904 11,861 3.84 45,559 83.5% 100.0%11,861 1,957 45,559 7,517 Z10800 BERNIER 8" WATER W602 11/01/1977 16,128 19,354 3.84 74,339 83.3% 100.0%19,354 3,225 74,339 12,389 Z10810 SERENA WATER W631 12/01/1977 11,094 13,340 3.84 51,240 83.2% 100.0%13,340 2,246 51,240 8,626 Z10840 DE LOACH WATER W595 12/01/1977 33,278 40,014 3.84 153,694 83.2% 100.0%40,014 6,736 153,694 25,872Z10850ROSE WATER MAIN W609 12/01/1977 15,149 18,215 3.84 69,965 83.2% 100.0%18,215 3,066 69,965 11,777 Z10870 WISSELL 10" WATER MAIN EXTENSION W545 12/01/1977 45,171 54,314 3.84 208,624 83.2% 100.0%54,314 9,143 208,624 35,119Z10880DARLENE LANE W638 01/01/1978 10,748 12,950 3.55 45,969 83.0% 100.0%12,950 2,202 45,969 7,815 Z10920 GLEN VISTA 02/01/1978 23,819 28,755 3.55 102,072 82.8% 100.0%28,755 4,936 102,072 17,522 010940 ROBINHOOD PT UNIT 2 03/01/1978 67,268 81,373 3.55 288,852 82.7% 100.0%81,373 14,105 288,852 50,069 Z10930 EL RANCHO DEL REY #4 03/01/1978 40,233 48,669 3.55 172,761 82.7% 100.0%48,669 8,436 172,761 29,945 Z10970 VISTA DEL LAGO - UNIT 4 LP #1 WATER SYSTEM W589 05/01/1978 58,771 71,383 3.55 253,388 82.3% 100.0%71,383 12,611 253,388 44,766Z10990FALDA DEL CERRO W424 05/01/1978 13,852 16,825 3.55 59,724 82.3% 100.0%16,825 2,973 59,724 10,552 Z11010 8" MADDUX AVE W557 05/01/1978 5,591 6,790 3.55 24,103 82.3% 100.0%6,790 1,199 24,103 4,257Z11120RAY WATER MAIN W673 06/01/1978 13,163 13,163 3.55 46,723 100.0% 100.0%13,163 0 46,723 0 Z11130 VILLA VICENCIO W629 07/01/1978 11,339 13,828 3.55 49,084 82.0% 100.0%13,828 2,489 49,084 8,835Z11140HIDDEN MESA #4 W281 07/01/1978 15,580 19,000 3.55 67,445 82.0% 100.0%19,000 3,420 67,445 12,139 Z11160 HIDDEN MESA #5 W282 07/01/1978 12,029 14,670 3.55 52,074 82.0% 100.0%14,670 2,641 52,074 9,373 Z11181 SWEETWATER VILE W628 08/01/1978 47,493 58,036 3.55 206,012 81.8% 100.0%58,036 10,543 206,012 37,425 Z11190 BONITA VISTA W541 08/01/1978 15,157 18,522 3.55 65,748 81.8% 100.0%18,522 3,365 65,748 11,944 Z11250 SWEETWATER RIDGE W511 09/01/1978 58,312 71,402 3.55 253,457 81.7% 100.0%71,402 13,090 253,457 46,468Z11260RANCHO VISTA GRANDE W627 09/01/1978 17,571 21,515 3.55 76,372 81.7% 100.0%21,515 3,944 76,372 14,001 Z11270 HANDLER WATER W622 09/01/1978 4,451 5,450 3.55 19,346 81.7% 100.0%5,450 999 19,346 3,547011320ROBINHD PT#3 W536 11/01/1978 68,053 83,672 3.55 297,012 81.3% 100.0%83,672 15,619 297,012 55,443 Z11300 FRANCIS 8" WATER 599 11/01/1978 9,280 11,410 3.55 40,502 81.3% 100.0%11,410 2,130 40,502 7,560Z11310MCMILLIN SWEETWT 587 11/01/1978 57,873 71,156 3.55 252,582 81.3% 100.0%71,156 13,283 252,582 47,149 Z11340 IMPINK 12" WATER W738 12/01/1978 19,151 23,595 3.55 83,756 81.2% 100.0%23,595 4,444 83,756 15,774 Z11350 R & L INVEST 8" WATER LINE W562 12/01/1978 11,498 14,165 3.55 50,282 81.2% 100.0%14,165 2,667 50,282 9,469 011390 ROBINHD PT UN#4 W537 01/01/1979 84,151 103,891 3.34 346,735 81.0% 100.0%103,891 19,740 346,735 65,881 Z11400 AVOCADO VILLAGE UNIT W656 01/01/1979 28,802 35,558 3.34 118,674 81.0% 100.0%35,558 6,756 118,674 22,549Z11430AVOCADO VILLAGE LT1 W645 01/01/1979 13,478 16,640 3.34 55,536 81.0% 100.0%16,640 3,162 55,536 10,552 Z11440 EL RNCHO D REY5 W556 01/01/1979 258,925 319,660 3.34 1,066,862 81.0% 100.0%319,660 60,735 1,066,862 202,703Z11490BONITA GRANDE PL 02/01/1979 5,772 7,140 3.34 23,830 80.8% 100.0%7,140 1,369 23,830 4,567 Z11500 ISOM 6 & 8 WATER W741 02/01/1979 12,984 16,063 3.34 53,610 80.8% 100.0%16,063 3,079 53,610 10,276 Z11540 LA VISTA GR EST W568 04/01/1979 60,667 75,363 3.34 251,522 80.5% 100.0%75,363 14,696 251,522 49,047 Z11550 AVOCADO VILLAGE W663 04/01/1979 59,632 74,077 3.34 247,231 80.5% 100.0%74,077 14,445 247,231 48,211 Z11570 978-1 PS - VISTA GRANDE W689 04/01/1979 23,865 29,646 3.34 98,943 80.5% 100.0%29,646 5,781 98,943 19,294Z11580RANCHO VISTA GRANDE W654 04/01/1979 18,000 22,360 3.34 74,626 80.5% 100.0%22,360 4,360 74,626 14,551 Z11590 EL RANCH DEL RE W687 04/01/1979 37,736 46,877 3.34 156,451 80.5% 100.0%46,877 9,141 156,451 30,507Z1167012" PIPELINE W690 06/01/1979 56,957 71,048 3.34 237,122 80.2% 100.0%71,048 14,091 237,122 47,030Water - Page 30 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee Z11680 BALMAC WATER MAIN W693 06/01/1979 12,165 15,175 3.34 50,646 80.2% 100.0%15,175 3,010 50,646 10,046 Z11690 AVOCADO VILLAGE W661 06/01/1979 25,099 31,308 3.34 104,490 80.2% 100.0%31,308 6,209 104,490 20,724Z11740BEAN WATER MAIN W789 08/01/1979 12,655 15,851 3.34 52,902 79.8% 100.0%15,851 3,196 52,902 10,667 Z11750 BERGLUND WATER W779 08/01/1979 20,038 25,100 3.34 83,771 79.8% 100.0%25,100 5,062 83,771 16,894 Z11760 CARLSON WATER W755 08/01/1979 13,113 16,425 3.34 54,818 79.8% 100.0%16,425 3,312 54,818 11,055 Z1177A NIELSON WILLIS W788 08/01/1979 8,833 11,065 3.34 36,929 79.8% 100.0%11,065 2,232 36,929 7,449 Z11780 SEVILLE UNIT #1 W586 08/01/1979 27,383 34,300 3.34 114,476 79.8% 100.0%34,300 6,917 114,476 23,085Z11820JAMUL HIGHLANDS W684 09/01/1979 73,712 92,525 3.34 308,801 79.7% 100.0%92,525 18,813 308,801 62,788 Z11830 AVOCADO VILLAGE #5 W660 09/01/1979 25,030 31,418 3.34 104,857 79.7% 100.0%31,418 6,388 104,857 21,321Z11870SINGING HILLS W683 10/01/1979 47,215 59,390 3.34 198,213 79.5% 100.0%59,390 12,175 198,213 40,634 Z11880 RANCHO JAMUL ESTATES W539 10/01/1979 261,302 328,682 3.34 1,096,973 79.5% 100.0%328,682 67,380 1,096,973 224,880 Z11890 CLARK WATER LINE W727 10/01/1979 8,844 11,125 3.34 37,130 79.5% 100.0%11,125 2,281 37,130 7,613 Z11920 IMPINK WATER MAIN 12/01/1979 11,044 13,950 3.34 46,558 79.2% 100.0%13,950 2,906 46,558 9,700 Z11950 SARVELA WATER EXT W770 01/01/1980 6,466 8,185 2.96 24,231 79.0% 100.0%8,185 1,719 24,231 5,089Z11960CRESTWOOD SUBD W576 01/01/1980 102,735 130,045 2.96 384,980 79.0% 100.0%130,045 27,310 384,980 80,847 Z12050 LYONS VALLEY RD W709 04/01/1980 14,352 18,284 2.96 54,126 78.5% 100.0%18,284 3,931 54,126 11,638Z12070DICTIONARY HILL ID25 W570 04/01/1980 59,241 75,465 2.96 223,405 78.5% 100.0%75,465 16,225 223,405 48,032 Z12080 RIDGEBACK RD EX W834 04/01/1980 6,382 8,130 2.96 24,068 78.5% 100.0%8,130 1,748 24,068 5,175Z12090OFELIA LANE LINE XW777 04/01/1980 12,776 16,275 2.96 48,180 78.5% 100.0%16,275 3,499 48,180 10,358 Z12100 LAGO KNOLLS SUB W610 04/01/1980 22,081 28,129 2.96 83,272 78.5% 100.0%28,129 6,048 83,272 17,905 Z12230 LAKE BLUFFS W679 06/01/1980 19,354 24,760 2.96 73,299 78.2% 100.0%24,760 5,406 73,299 16,003 Z1224A BURLEY WTR MAIN W806 06/01/1980 7,723 9,880 2.96 29,248 78.2% 100.0%9,880 2,157 29,248 6,385 Z12250 CASA DEL REY W685 06/01/1980 197,713 252,938 2.96 748,786 78.2% 100.0%252,938 55,225 748,786 163,486Z12270HOFFMAN LINE EXT 752 08/01/1980 18,213 23,400 2.96 69,272 77.8% 100.0%23,400 5,187 69,272 15,355 Z12300 AVOCADO VILLAGE W766 10/01/1980 63,825 82,354 2.96 243,797 77.5% 100.0%82,354 18,529 243,797 54,854Z12310TELLAM WATER MAIN W632 10/01/1980 24,905 32,136 2.96 95,134 77.5% 100.0%32,136 7,231 95,134 21,405 Z12320 TELLAM WATER MAIN W632 10/01/1980 38,332 49,461 2.96 146,422 77.5% 100.0%49,461 11,129 146,422 32,945Z12330VAL & ASSOC W896 10/01/1980 11,617 14,990 2.96 44,376 77.5% 100.0%14,990 3,373 44,376 9,985 Z12340 OSWALD WATER LINE-W839 10/01/1980 11,807 15,235 2.96 45,101 77.5% 100.0%15,235 3,428 45,101 10,149 Z12350 SWEETWATER VILL W712 10/01/1980 17,592 22,700 2.96 67,200 77.5% 100.0%22,700 5,108 67,200 15,120 Z12360 SWEETWTR VILL CTR657 10/01/1980 39,242 50,635 2.96 149,898 77.5% 100.0%50,635 11,393 149,898 33,728 Z12370 EASTVIEW EST #1 W447 10/01/1980 115,176 148,615 2.96 439,954 77.5% 100.0%148,615 33,439 439,954 98,991Z12480GOLDIE WATER MAIN W829 12/01/1980 10,888 14,125 2.96 41,815 77.1% 100.0%14,125 3,237 41,815 9,583 Z12490 CROCKER WATER W725 12/01/1980 43,705 56,700 2.96 167,852 77.1% 100.0%56,700 12,995 167,852 38,469Z12500CAL-HOME WTR-SWR W527 12/01/1980 6,005 7,791 2.96 23,063 77.1% 100.0%7,791 1,786 23,063 5,286 Z12520 VERDE VISTA SUBDIVISION W742 12/01/1980 19,519 25,323 2.96 74,965 77.1% 100.0%25,323 5,804 74,965 17,181 Z12530 BRINKWATER MAIN W889 12/01/1980 16,753 21,734 2.96 64,340 77.1% 100.0%21,734 4,981 64,340 14,746 Z12550 COTTONWOOD MEADOWS TM3732-1 01/01/1981 68,800 89,450 2.68 239,756 76.9% 100.0%89,450 20,650 239,756 55,348 Z12560 MADRUGADA ESTATES W388 01/01/1981 22,421 29,150 2.68 78,132 76.9% 100.0%29,150 6,729 78,132 18,037012600PLAZA VALLE VERDE WATER SYSTEM WO778 02/01/1981 34,160 44,510 2.68 119,302 76.7% 100.0%44,510 10,350 119,302 27,740 013590 MELROSE VILLAS W746 02/01/1981 34,474 44,919 2.68 120,398 76.7% 100.0%44,919 10,445 120,398 27,996Z12580SHAIEB WATER MAIN W863 02/01/1981 8,108 10,565 2.68 28,318 76.7% 100.0%10,565 2,457 28,318 6,585 Z12610 HOMESTEAD PARK TM 3849-1 W739 02/01/1981 30,986 40,373 2.68 108,213 76.7% 100.0%40,373 9,387 108,213 25,161Z12630RANCHO VISTA #5 W914 03/01/1981 10,094 13,180 2.68 35,327 76.6% 100.0%13,180 3,086 35,327 8,272 Z12640 FEUERBORN 6" WATER MAIN EXTENSION W0#953 SERVES 4 PARCELS IN ID#9 03/01/1981 7,160 9,350 2.68 25,061 76.6% 100.0%9,350 2,190 25,061 5,870 Z12680 IMPINK 345' - 8" WATER MAIN EXTENSION TM15035 WO881 IN ID009 04/01/1981 5,861 7,670 2.68 20,558 76.4% 100.0%7,670 1,809 20,558 4,850 Z12690 COTTONWOOD VILLAGE DONAHUE DRIVE WITHIN TRACT 3584-1 W572 04/01/1981 353,909 463,147 2.68 1,241,388 76.4% 100.0%463,147 109,238 1,241,388 292,795 Z12710 VISTA DEL LAGO ESTATES #3 W588 04/01/1981 99,457 130,155 2.68 348,859 76.4% 100.0%130,155 30,698 348,859 82,282Z12730VISTA GRANDE HIGHLANDS SDCT#3600-2 W393 05/01/1981 38,737 50,805 2.68 136,174 76.2% 100.0%50,805 12,068 136,174 32,346 Z12750 RANCHO SD EMPL W547 05/01/1981 22,306 29,255 2.68 78,413 76.2% 100.0%29,255 6,949 78,413 18,625Z12770VISTA GRANDE SCHOOL WATER SYSTEM W981 06/01/1981 1,448 1,903 2.68 5,101 76.1% 100.0%1,903 455 5,101 1,221 Z12780 BJARNSON'S WATER MAIN W941 06/01/1981 9,510 12,500 2.68 33,504 76.1% 100.0%12,500 2,990 33,504 8,015Z12790VICKERY & WHITE W846 06/01/1981 16,867 22,170 2.68 59,423 76.1% 100.0%22,170 5,303 59,423 14,214 820010 BARI WATER MAIN EXTENSION W756 07/01/1981 16,453 21,674 2.68 58,094 75.9% 100.0%21,674 5,221 58,094 13,993 820030 12"PL DOUGLAS & PASEO DEL REY W816 08/01/1981 5,681 7,500 2.68 20,103 75.7% 100.0%7,500 1,819 20,103 4,875 820110 COTTONWOOD TRACT NO. 4142-1 W821 10/01/1981 27,601 36,600 2.68 98,100 75.4% 100.0%36,600 8,999 98,100 24,120 820120 COTTONWOOD DUPLEXES TRACT#4142-2 W963 WATER & SEWER SYSTEMS 10/01/1981 74,175 98,359 2.68 263,635 75.4% 100.0%98,359 24,184 263,635 64,822820160MCGRATH WATER MAIN EXTENSION W/O984 11/01/1981 18,050 23,988 2.68 64,296 75.2% 100.0%23,988 5,938 64,296 15,917 820240 B. BRINK WATER MAIN EXTENSION W962 02/01/1982 10,180 13,620 2.46 33,523 74.7% 100.0%13,620 3,440 33,523 8,467820261CULMER WATER LINE LOOP 1 03/01/1982 9,781 13,115 2.46 32,280 74.6% 100.0%13,115 3,334 32,280 8,206 820660 HAMILTON WATER LINE 06/01/1982 3,501 4,726 2.46 11,632 74.1% 100.0%4,726 1,225 11,632 3,016 820670 SHELDON WATER LINE EXTENSION W0977 06/01/1982 5,497 7,420 2.46 18,263 74.1% 100.0%7,420 1,923 18,263 4,733 820680 COTTONWOOD VILLAGE 1 WATER SYSTEM 06/01/1982 68,654 92,680 2.46 228,115 74.1% 100.0%92,680 24,026 228,115 59,135 820700 COTTONWOOD VILLAGE 2 06/01/1982 300,089 405,105 2.46 997,092 74.1% 100.0%405,105 105,016 997,092 258,479830100LOOP 1 CONTRIBUTION W801 12/01/1982 4,003 5,478 2.46 13,482 73.1% 100.0%5,478 1,475 13,482 3,630 830120 CONTRIBUTION W986 12/01/1982 7,870 10,770 2.46 26,508 73.1% 100.0%10,770 2,900 26,508 7,13883016AZANKIEWICA-FORD WATE 01/01/1983 13,765 18,880 2.40 45,279 72.9% 100.0%18,880 5,115 45,279 12,267Water - Page 31 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 83017*OTAY VLLY INDUSTRIAL 02/01/1983 61,219 84,160 2.40 201,837 72.7% 100.0%84,160 22,941 201,837 55,018 830180 MOORE WATER MAIN EXTENSION 03/01/1983 9,758 13,445 2.40 32,245 72.6% 100.0%13,445 3,687 32,245 8,843840060HIDDEN VISTA VILLAGE DEVELOPMENT PH1-7 W636 07/01/1983 288,056 288,056 2.40 690,831 100.0% 100.0%288,056 0 690,831 0 84004* CONTR W1140 09/01/1983 57,830 57,830 2.40 138,691 100.0% 100.0%57,830 0 138,691 0 840100 CONTRIBUTION W1113 10/01/1983 37,679 37,679 2.40 90,364 100.0% 100.0%37,679 0 90,364 0 840120 CONTRIBUTION W1131 10/01/1983 11,960 11,960 2.40 28,683 100.0% 100.0%11,960 0 28,683 0 000969 RAMM-MERRITT W892 03/01/1984 40,021 56,710 2.31 130,936 70.6% 100.0%56,710 16,689 130,936 38,533000970TELEGRAPH CYN W681 03/01/1984 93,160 132,008 2.31 304,789 70.6% 100.0%132,008 38,848 304,789 89,695 001242 ST.PETER' WATER MAIN 07/01/1984 11,968 17,120 2.31 39,528 69.9% 100.0%17,120 5,152 39,528 11,896001243CHARTER POINT UNIT#1 07/01/1984 156,887 224,433 2.31 518,186 69.9% 100.0%224,433 67,546 518,186 155,954 001245 HIDDEN VISTA #5 11/01/1984 119,261 172,252 2.31 397,707 69.2% 100.0%172,252 52,991 397,707 122,349 001246 HIDDEN VISTA #2 11/01/1984 185,159 267,430 2.31 617,461 69.2% 100.0%267,430 82,271 617,461 189,953 001256 HIDDEN VISTA #4B 12/01/1984 46,159 66,830 2.31 154,301 69.1% 100.0%66,830 20,671 154,301 47,726 001247 WINDJAMMER CONDOS 02/01/1985 60,143 87,499 2.23 195,097 68.7% 100.0%87,499 27,356 195,097 60,996001257HIDDEN VISTA #4D 02/01/1985 26,111 37,987 2.23 84,701 68.7% 100.0%37,987 11,877 84,701 26,482 001258 HIDDEN VISTA #8C 02/01/1985 17,813 25,916 2.23 57,785 68.7% 100.0%25,916 8,103 57,785 18,066001248VALHALLA PARK 03/01/1985 19,731 28,775 2.23 64,160 68.6% 100.0%28,775 9,044 64,160 20,165 001252 COTTONWOOD FARM 04/01/1985 107,254 156,800 2.23 349,617 68.4% 100.0%156,800 49,546 349,617 110,472001253CRUZ WATER LINE 04/01/1985 13,031 19,050 2.23 42,476 68.4% 100.0%19,050 6,019 42,476 13,421 001226 JAMACHA APTS - CITRON 05/01/1985 28,130 41,225 2.23 91,919 68.2% 100.0%41,225 13,095 91,919 29,198 001266 EL RANCHO DEL REY 6A 07/01/1985 135,987 200,271 2.23 446,544 67.9% 100.0%200,271 64,284 446,544 143,335 001267 EL RANCHO DEL REY 6B 07/01/1985 63,068 92,883 2.23 207,101 67.9% 100.0%92,883 29,815 207,101 66,478 001268 EL RANCHO DEL REY 6B 07/01/1985 49,778 73,310 2.23 163,459 67.9% 100.0%73,310 23,532 163,459 52,469001269WILLOW BEND T.M.07/01/1985 152,062 223,946 2.23 499,333 67.9% 100.0%223,946 71,884 499,333 160,279 001270 PETREE 8" WATER LINE 07/01/1985 10,609 15,624 2.23 34,837 67.9% 100.0%15,624 5,015 34,837 11,182001271LELAND STREET WATER LINE 07/01/1985 8,274 12,186 2.23 27,171 67.9% 100.0%12,186 3,912 27,171 8,722 001273 BALL WATER MAIN EXTENSION 09/01/1985 6,973 10,320 2.23 23,011 67.6% 100.0%10,320 3,347 23,011 7,464001274OTAY INDUSTRIAL PARK 09/01/1985 71,416 105,695 2.23 235,668 67.6% 100.0%105,695 34,279 235,668 76,432 001275 CHARTER POINT UNIT #2 W994 09/01/1985 44,848 66,375 2.23 147,996 67.6% 100.0%66,375 21,527 147,996 47,999 001276 CHARTER POINT WATER SYSTEM UNIT#3 W994 09/01/1985 47,855 70,825 2.23 157,919 67.6% 100.0%70,825 22,970 157,919 51,217 001277 PARADISE VALLEY APTS 09/01/1985 39,203 58,020 2.23 129,367 67.6% 100.0%58,020 18,817 129,367 41,956 001296 8" MAIN CUMBRE VIEW BONITA HACIENDAS 11/01/1985 80,771 120,135 2.23 267,865 67.2% 100.0%120,135 39,364 267,865 87,769001297TERRA NOVA VILLAS 12/01/1985 66,427 99,045 2.23 220,841 67.1% 100.0%99,045 32,618 220,841 72,729 001316 EUCALYPTUS RIDGE CV 02/01/1986 37,531 56,240 2.23 125,272 66.7% 100.0%56,240 18,709 125,272 41,673001324GONZALEZ-VALENZUELA WATERLINE 03/01/1986 17,640 26,500 2.23 59,027 66.6% 100.0%26,500 8,860 59,027 19,735 001326 RANCHWOOD PARK #1 04/01/1986 14,415 21,710 2.23 48,358 66.4% 100.0%21,710 7,295 48,358 16,250 001333 EL RANCHO DEL REY 6D 05/01/1986 36,020 54,385 2.23 121,140 66.2% 100.0%54,385 18,365 121,140 40,906 001373 EL RANCHO DEL REY 6C 07/01/1986 146,712 222,632 2.23 495,901 65.9% 100.0%222,632 75,920 495,901 169,108 001374 BEACON COVE 07/01/1986 43,983 66,742 2.23 148,664 65.9% 100.0%66,742 22,759 148,664 50,695001375SWEETWATER LAKE SUBDIVISION 07/01/1986 89,619 135,995 2.23 302,922 65.9% 100.0%135,995 46,376 302,922 103,300 001382 751 DORA LANE 08/01/1986 11,391 17,329 2.23 38,599 65.7% 100.0%17,329 5,938 38,599 13,227001394BRANDYWINE APTS 10/01/1986 4,330 6,620 2.23 14,746 65.4% 100.0%6,620 2,290 14,746 5,102 001395 RANCHWOOD PARK #2 10/01/1986 56,611 86,564 2.23 192,817 65.4% 100.0%86,564 29,953 192,817 66,718001396C.I. WATER MAIN EXT.10/01/1986 20,489 31,330 2.23 69,786 65.4% 100.0%31,330 10,841 69,786 24,147 001398 BAILEY/MAY WATERMAIN 10/01/1986 19,581 29,940 2.23 66,690 65.4% 100.0%29,940 10,359 66,690 23,075 001399 COTTONWOOD VILLAGE 3 W730 10/01/1986 150,795 230,580 2.23 513,605 65.4% 100.0%230,580 79,785 513,605 177,717 001400 ADDTL COTTONWOOD VIL 3 W730 10/01/1986 213,147 325,922 2.23 725,974 65.4% 100.0%325,922 112,775 725,974 251,199 001408 NOAH HOMES 11/01/1986 38,274 58,675 2.23 130,695 65.2% 100.0%58,675 20,401 130,695 45,441001414BONITA LONG CYN #1 12/01/1986 204,881 314,889 2.23 701,399 65.1% 100.0%314,889 110,008 701,399 245,037 001416 FUERTE KNOLLS UNIT 1 01/01/1987 53,392 82,270 2.22 182,518 64.9% 100.0%82,270 28,878 182,518 64,067001418FUERTE KNOLLS UNIT 2 01/01/1987 30,956 47,700 2.22 105,823 64.9% 100.0%47,700 16,744 105,823 37,147 001420 FUERTE KNOLLS UNIT 3 01/01/1987 34,169 52,650 2.22 116,805 64.9% 100.0%52,650 18,481 116,805 41,000001422SAN DIEGO COUNT TRACT 4475-4 01/01/1987 3,206 4,940 2.22 10,959 64.9% 100.0%4,940 1,734 10,959 3,847 001423 HYDRANT FOOTHILLS METHODIST 01/01/1987 3,381 5,210 2.22 11,558 64.9% 100.0%5,210 1,829 11,558 4,057 001424 CITY OF CV TR 84-9 01/01/1987 76,927 118,535 2.22 262,972 64.9% 100.0%118,535 41,608 262,972 92,309 001426 WO815 OTAY INDUSTRIA 02/01/1987 4,897 7,565 2.22 16,783 64.7% 100.0%7,565 2,668 16,783 5,919 001427 W1741 RANCHO PLAZA 02/01/1987 49,824 76,971 2.22 170,762 64.7% 100.0%76,971 27,147 170,762 60,226001429FORSYTHE WATER W1767 02/01/1987 12,862 19,870 2.22 44,082 64.7% 100.0%19,870 7,008 44,082 15,548 001430 COTTONWOOD W1623 03/01/1987 33,624 52,079 2.22 115,538 64.6% 100.0%52,079 18,455 115,538 40,942001431W1626 SWEETWATER SPRINGS 03/01/1987 84,991 131,638 2.22 292,042 64.6% 100.0%131,638 46,647 292,042 103,488 001432 W0851 MONTE VISTA 03/01/1987 581,130 900,085 2.22 1,996,857 64.6% 100.0%900,085 318,955 1,996,857 707,608 001434 SYCAMORE VILLAGE 03/01/1987 15,334 23,750 2.22 52,690 64.6% 100.0%23,750 8,416 52,690 18,671 001435 SAN DIEGO VIEW ESTATES SWEETWRT TM4502-1 03/01/1987 13,361 20,693 2.22 45,908 64.6% 100.0%20,693 7,332 45,908 16,267 001436 EASTLAKE UNIT 8 03/01/1987 46,606 72,185 2.22 160,144 64.6% 100.0%72,185 25,579 160,144 56,748001440CHULA VISTA WOODS W9 04/01/1987 129,752 201,487 2.22 447,004 64.4% 100.0%201,487 71,735 447,004 159,146 001441 EL CAJON CENTRE W165 04/01/1987 8,810 13,681 2.22 30,352 64.4% 100.0%13,681 4,871 30,352 10,806001442 EASTLAKE1-UNIT4&5 04/01/1987 56,764 88,146 2.22 195,554 64.4% 100.0%88,146 31,382 195,554 69,622Water - Page 32 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001443 HEIDE LANE WATER LINE 04/01/1987 12,770 19,830 2.22 43,993 64.4% 100.0%19,830 7,060 43,993 15,662 001444 10"WATER MAIN-EAST H 05/01/1987 5,909 9,200 2.22 20,410 64.2% 100.0%9,200 3,291 20,410 7,300001445TERRA NOVA PLAZA W16 05/01/1987 109,344 170,238 2.22 377,676 64.2% 100.0%170,238 60,894 377,676 135,094 001450 STAR/ORANGE 05/01/1987 36,615 57,006 2.22 126,469 64.2% 100.0%57,006 20,391 126,469 45,238 001451 OTAY VALLEY IND.PARK 05/01/1987 31,967 49,770 2.22 110,416 64.2% 100.0%49,770 17,803 110,416 39,495 001463 EASTLAKE #7 06/01/1987 50,947 79,526 2.22 176,430 64.1% 100.0%79,526 28,579 176,430 63,403 001485 EASTLAKE UNIT#16 07/01/1987 88,999 139,286 2.22 309,009 63.9% 100.0%139,286 50,287 309,009 111,563001486CLUB PACIFICA W1697 07/01/1987 59,583 93,250 2.22 206,877 63.9% 100.0%93,250 33,667 206,877 74,690 001487 UNOCAL FIREHYDRANT 1 07/01/1987 3,655 5,720 2.22 12,690 63.9% 100.0%5,720 2,065 12,690 4,582001488SWEETWATER VISTA- TM 07/01/1987 45,923 71,870 2.22 159,445 63.9% 100.0%71,870 25,947 159,445 57,565 001489 CAMELOT-MODEL SITE 07/01/1987 10,576 16,552 2.22 36,721 63.9% 100.0%16,552 5,976 36,721 13,257 001491 EASTLAKE HILLS&SHORE 07/01/1987 513,923 804,305 2.22 1,784,367 63.9% 100.0%804,305 290,382 1,784,367 644,218 001492 EASTLAKE UNIT#15 07/01/1987 30,146 47,180 2.22 104,670 63.9% 100.0%47,180 17,034 104,670 37,789 001493 COTTONWOOD APTS W1619 07/01/1987 49,619 77,655 2.22 172,279 63.9% 100.0%77,655 28,036 172,279 62,198001494SAN DIEGO BUSINESS PARK 08/01/1987 30,118 47,260 2.22 104,847 63.7% 100.0%47,260 17,142 104,847 38,029 001495 SAN DIEGO BUSINESS PARK 08/01/1987 104,797 164,440 2.22 364,813 63.7% 100.0%164,440 59,643 364,813 132,319001496JAMUL LDS CHURCH 08/01/1987 18,882 29,628 2.22 65,730 63.7% 100.0%29,628 10,746 65,730 23,841 001497 CORRAL CANYON 08/01/1987 49,835 78,198 2.22 173,484 63.7% 100.0%78,198 28,363 173,484 62,924001498BONITA LONG CANYON#2 08/01/1987 148,111 232,406 2.22 515,597 63.7% 100.0%232,406 84,295 515,597 187,009 001499 EASTLAKE BRIDGEWATER 08/01/1987 16,771 26,316 2.22 58,383 63.7% 100.0%26,316 9,545 58,383 21,175 001606 EASTLAKE UNIT 17 09/01/1987 91,009 143,180 2.22 317,648 63.6% 100.0%143,180 52,171 317,648 115,741 001607 SWEETWATER HILLS W1604 09/01/1987 10,549 16,595 2.22 36,816 63.6% 100.0%16,595 6,046 36,816 13,414 001608 EASTLAKE UNIT18 1746 09/01/1987 55,363 87,100 2.22 193,233 63.6% 100.0%87,100 31,737 193,233 70,409001609 BONITA LONG CYN1728 09/01/1987 252,803 397,721 2.22 882,352 63.6% 100.0%397,721 144,918 882,352 321,504 001610 COUNTY TRACT 4307 WO1627 09/01/1987 44,011 69,240 2.22 153,610 63.6% 100.0%69,240 25,229 153,610 55,971001611EASTLAKE AREA R7B#3 09/01/1987 77,092 121,284 2.22 269,071 63.6% 100.0%121,284 44,192 269,071 98,041 001612 ALTORO LANE WATER LINE 09/01/1987 16,743 26,340 2.22 58,436 63.6% 100.0%26,340 9,597 58,436 21,292001617BRITANNIA COMMERCE CENTER 11/01/1987 90,356 142,902 2.22 317,031 63.2% 100.0%142,902 52,546 317,031 116,574 001618 AIRWAY RD WATER MAIN 11/01/87 11/01/1987 48,613 76,884 2.22 170,569 63.2% 100.0%76,884 28,271 170,569 62,720 001635 CENTURY AMER. EASTLA 12/01/1987 60,078 95,268 2.22 211,354 63.1% 100.0%95,268 35,190 211,354 78,069 001639 VILLA MARTINIQUE 01/01/1988 82,638 131,390 2.10 276,505 62.9% 100.0%131,390 48,752 276,505 102,597 001640 MONTE VISTA VILLAGE 01/01/1988 346,953 551,634 2.10 1,160,891 62.9% 100.0%551,634 204,681 1,160,891 430,742001641MONTE VISTA VILLAGE 01/01/1988 72,432 115,162 2.10 242,354 62.9% 100.0%115,162 42,730 242,354 89,924 001646 COTTONWOOD PLAZA 02/01/1988 28,362 45,213 2.10 95,149 62.7% 100.0%45,213 16,851 95,149 35,463001647SD COUNTY TM 4532-1 02/01/1988 32,701 52,130 2.10 109,705 62.7% 100.0%52,130 19,429 109,705 40,888 001649 EASTLAKE 1-UNIT 14 03/01/1988 99,958 159,775 2.10 336,240 62.6% 100.0%159,775 59,817 336,240 125,882 001665 BURER 10" WATER MAIN 06/01/1988 20,000 32,226 2.10 67,818 62.1% 100.0%32,226 12,226 67,818 25,729 001667 BRANDWINE DIST.CENTER 06/01/1988 16,272 26,220 2.10 55,179 62.1% 100.0%26,220 9,948 55,179 20,935 001802 12"WATER MN 803-3&3-07/01/1988 49,339 79,714 2.10 167,755 61.9% 100.0%79,714 30,375 167,755 63,923001813SWEETWATER LAKE #2 08/01/1988 59,807 96,888 2.10 203,897 61.7% 100.0%96,888 37,081 203,897 78,035 001814 BEL AIR RIDGE 08/01/1988 54,493 88,280 2.10 185,782 61.7% 100.0%88,280 33,787 185,782 71,103001815INDIAN SPRINGS PRD 08/01/1988 82,419 133,520 2.10 280,987 61.7% 100.0%133,520 51,101 280,987 107,541 001816 FIRE HYDRANT - MC WAY 08/01/1988 3,756 6,085 2.10 12,806 61.7% 100.0%6,085 2,329 12,806 4,901001810NAVY HOUSING 09/01/1988 145,022 235,575 2.10 495,758 61.6% 100.0%235,575 90,553 495,758 190,565 001819 OTAY INTERNATIONAL CTR LOTS 8 & 9 , UN 1 09/01/1988 196,104 318,553 2.10 670,381 61.6% 100.0%318,553 122,449 670,381 257,689 001820 OIC LOT 5 TM85-0851 09/01/1988 64,485 104,750 2.10 220,442 61.6% 100.0%104,750 40,265 220,442 84,736 001821 OTAY INTERNATIONAL CTR CUSTOMHOUSE PL 09/01/1988 89,513 145,406 2.10 306,001 61.6% 100.0%145,406 55,893 306,001 117,625 001812 STONEPOINT UNIT 4 10/01/1988 34,675 56,480 2.10 118,860 61.4% 100.0%56,480 21,805 118,860 45,888001818CORONA VISTA 10/01/1988 26,949 43,895 2.10 92,375 61.4% 100.0%43,895 16,946 92,375 35,662 001824 SCHONING WATER LINE 11/01/1988 10,011 16,350 2.10 34,408 61.2% 100.0%16,350 6,339 34,408 13,341001825EASTLAKE 1-UNIT 21 11/01/1988 58,771 95,988 2.10 202,003 61.2% 100.0%95,988 37,217 202,003 78,322 001826 EASTLAKE SELF STORAG 11/01/1988 29,148 47,606 2.10 100,185 61.2% 100.0%47,606 18,458 100,185 38,845001827H ST PHASE 2 87-1 11/01/1988 217,884 355,862 2.10 748,897 61.2% 100.0%355,862 137,978 748,897 290,370 001828 TELEGRAPH CNYN CHILD 11/01/1988 10,684 17,450 2.10 36,723 61.2% 100.0%17,450 6,766 36,723 14,239 001829 PIPELINE 24" H ST 11/01/1988 313,360 511,800 2.10 1,077,062 61.2% 100.0%511,800 198,440 1,077,062 417,608 001830 TIBBETS WATER LINE 11/01/1988 5,492 8,970 2.10 18,877 61.2% 100.0%8,970 3,478 18,877 7,319 001831 SWEETWATER LAKE #3 11/01/1988 38,950 63,615 2.10 133,875 61.2% 100.0%63,615 24,665 133,875 51,906001835JAMACHA STORAGE PARK 12/01/1988 13,940 22,830 2.10 48,045 61.1% 100.0%22,830 8,890 48,045 18,709 001836 ATKISS WATER LINE 12/01/1988 8,200 13,430 2.10 28,263 61.1% 100.0%13,430 5,230 28,263 11,005001838EASTLAKE UNIT 19 12/01/1988 49,673 81,350 2.10 171,198 61.1% 100.0%81,350 31,677 171,198 66,664 001840 EASTLAKE UNIT20 01/01/1989 212,990 349,774 2.10 733,678 60.9% 100.0%349,774 136,784 733,678 286,916 001841 C.V.TRACT 82-3 UNIT3 01/01/1989 54,025 88,720 2.10 186,097 60.9% 100.0%88,720 34,695 186,097 72,776 001842 C.V.TRACT 82-3 UNIT2 01/01/1989 23,367 38,373 2.10 80,490 60.9% 100.0%38,373 15,006 80,490 31,477 001843 PIPELINE30"HST 22-3R 01/01/1989 243,221 399,420 2.10 837,814 60.9% 100.0%399,420 156,199 837,814 327,640001845COUNTY TRACT 3673 02/01/1989 114,512 188,570 2.10 395,540 60.7% 100.0%188,570 74,058 395,540 155,342 001849 TR NO. 4494 CEPA 03/01/1989 263,101 434,448 2.10 911,288 60.6% 100.0%434,448 171,347 911,288 359,413001851CV TRACT86-3 8"PRU 03/01/1989 18,168 30,000 2.10 62,927 60.6% 100.0%30,000 11,832 62,927 24,818Water - Page 33 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001852 CO. TR 4644 04/01/1989 125,032 207,030 2.10 434,261 60.4% 100.0%207,030 81,998 434,261 171,998 001853 CO.TRACT 4660 04/01/1989 83,415 138,120 2.10 289,717 60.4% 100.0%138,120 54,705 289,717 114,749001854OTAY INTERNATIONAL CTR CUSTOM HOUSE 04/01/1989 11,348 18,790 2.10 39,413 60.4% 100.0%18,790 7,442 39,413 15,611 001855 HAFER WATER MAIN 04/01/1989 33,433 55,359 2.10 116,120 60.4% 100.0%55,359 21,926 116,120 45,991 001856 STONEPOINT UNIT#5 04/01/1989 54,392 90,064 2.10 188,916 60.4% 100.0%90,064 35,672 188,916 74,825 001864 BONITA HACIENDAS-CUM 05/01/1989 13,574 22,538 2.10 47,275 60.2% 100.0%22,538 8,964 47,275 18,803 001866 BONITA LONG CANYON#4 05/01/1989 194,563 323,055 2.10 677,633 60.2% 100.0%323,055 128,492 677,633 269,521001868RANCHO DEL SUR#3 05/01/1989 73,261 121,643 2.10 255,156 60.2% 100.0%121,643 48,382 255,156 101,484 001869 RANCHO DEL SUR #5 05/01/1989 87,400 145,120 2.10 304,400 60.2% 100.0%145,120 57,720 304,400 121,072001870DE LA FUENTE BUSINESS PARK UNIT 2 05/01/1989 103,558 171,948 2.10 360,674 60.2% 100.0%171,948 68,390 360,674 143,454 001871 BORDER BUSINESS PARK 05/01/1989 112,786 187,272 2.10 392,817 60.2% 100.0%187,272 74,486 392,817 156,239 001872 BONITA LONG CANYON#5 05/01/1989 207,605 344,709 2.10 723,054 60.2% 100.0%344,709 137,104 723,054 287,586 001876 RANCHO DEL SUR UNIT4 06/01/1989 68,642 114,290 2.10 239,732 60.1% 100.0%114,290 45,648 239,732 95,750 001877 OSBORN WATER MAIN 06/01/1989 8,349 13,900 2.10 29,156 60.1% 100.0%13,900 5,551 29,156 11,645001878RANCHO DEL SUR UNIT1 06/01/1989 166,955 277,984 2.10 583,093 60.1% 100.0%277,984 111,029 583,093 232,891 001879 JAMACHA VILLAGE EAST 06/01/1989 55,242 91,980 2.10 192,935 60.1% 100.0%91,980 36,738 192,935 77,060001886BONITA LONG CNYN #6 06/01/1989 142,329 236,980 2.10 497,084 60.1% 100.0%236,980 94,651 497,084 198,539 001956 VISTA CORTINA 07/01/1989 114,109 190,522 2.10 399,635 59.9% 100.0%190,522 76,414 399,635 160,283001958QUARRY RD.TRACT4658 09/01/1989 8,493 14,260 2.10 29,911 59.6% 100.0%14,260 5,767 29,911 12,096 001959 RANCHO DEL SUR UNIT2 09/01/1989 69,744 117,100 2.10 245,626 59.6% 100.0%117,100 47,356 245,626 99,333 001961 BONITA POINT PLAZA 09/01/1989 53,136 89,216 2.10 187,137 59.6% 100.0%89,216 36,080 187,137 75,681 001962 OTAY INTERNATIONAL CTR. LOT 2A 09/01/1989 25,828 43,365 2.10 90,961 59.6% 100.0%43,365 17,537 90,961 36,785 001971 OTAY INTERNATIONAL CTR BLOCK 8 UNIT 2 10/01/1989 143,188 241,089 2.10 505,703 59.4% 100.0%241,089 97,901 505,703 205,355001972CAMELOT UNIT 1 10/01/1989 53,854 90,675 2.10 190,198 59.4% 100.0%90,675 36,821 190,198 77,235 001973 CAMELOT UNIT 2 10/01/1989 26,690 44,938 2.10 94,261 59.4% 100.0%44,938 18,248 94,261 38,276001974MONTE VISTA VLLAGE#3 10/01/1989 53,364 89,850 2.10 188,467 59.4% 100.0%89,850 36,486 188,467 76,533 001975 VALLEY VIEW ESTATES 10/01/1989 46,228 77,835 2.10 163,265 59.4% 100.0%77,835 31,607 163,265 66,299001976SUNBOW APARTMENT CV TRACT 10/01/1989 57,004 95,979 2.10 201,323 59.4% 100.0%95,979 38,975 201,323 81,754 001977 OTAY INTERNATIONAL PARK CENTER 10/01/1989 33,241 55,970 2.10 117,401 59.4% 100.0%55,970 22,729 117,401 47,675 001978 BROWN FIELD BUSINESS PARK#1 10/01/1989 217,060 365,470 2.10 766,602 59.4% 100.0%365,470 148,410 766,602 311,301 001979 BROWN FIELD BUSINESS PARK#2 10/01/1989 317,332 534,300 2.10 1,120,736 59.4% 100.0%534,300 216,968 1,120,736 455,108 001980 EASTLAKE BUS CNTR#2 10/01/1989 14,441 24,315 2.10 51,003 59.4% 100.0%24,315 9,874 51,003 20,712001983CARPENTER WATERLINE 11/01/1989 28,395 47,945 2.10 100,568 59.2% 100.0%47,945 19,550 100,568 41,007 001984 RANCHO DEL REY BUS C 12/01/1989 301,528 510,560 2.10 1,070,939 59.1% 100.0%510,560 209,032 1,070,939 438,461001986RANCHO DEL REY PHAS2 12/01/1989 308,571 522,485 2.10 1,095,953 59.1% 100.0%522,485 213,914 1,095,953 448,700 001987 ORTIZ WATER MAIN EXT 12/01/1989 13,065 22,123 2.10 46,405 59.1% 100.0%22,123 9,058 46,405 18,999 001988 MESA BUSINESS PARK 12/01/1989 132,689 224,674 2.10 471,271 59.1% 100.0%224,674 91,985 471,271 192,946 001989 JAMACHA VILLAGE EAST 12/01/1989 224,799 380,640 2.10 798,422 59.1% 100.0%380,640 155,841 798,422 326,888 001991 COUNTY TRACT NO. 4394 01/01/1990 56,978 96,750 2.03 196,008 58.9% 100.0%96,750 39,772 196,008 80,575001992SO.BAY DISTRIBUTION 01/01/1990 45,120 76,615 2.03 155,216 58.9% 100.0%76,615 31,495 155,216 63,807 001995 EASTLAKE BUS CTR 02/01/1990 203,986 347,360 2.03 703,724 58.7% 100.0%347,360 143,374 703,724 290,465001996INTERNATIONAL BUSINESS CT 02/01/1990 122,665 208,881 2.03 423,177 58.7% 100.0%208,881 86,216 423,177 174,668 001997 EASTLAKE BUS CTR P#2 02/01/1990 26,684 45,440 2.03 92,057 58.7% 100.0%45,440 18,756 92,057 37,998001998RANCHO DEL REY PHS3 02/01/1990 83,712 142,550 2.03 288,795 58.7% 100.0%142,550 58,838 288,795 119,201 001999 RANCHO DEL REY UNIT3 02/01/1990 52,348 89,140 2.03 180,591 58.7% 100.0%89,140 36,792 180,591 74,539 002000 RNCHO DEL REY UNIT11 02/01/1990 76,283 129,900 2.03 263,167 58.7% 100.0%129,900 53,617 263,167 108,623 002151 C.V TRACT82-8 MISSIO 02/01/1990 76,237 129,820 2.03 263,005 58.7% 100.0%129,820 53,583 263,005 108,555 002153 RNCHO DL RY PH3 #1 03/01/1990 71,233 121,645 2.03 246,443 58.6% 100.0%121,645 50,412 246,443 102,131002154RNCHO DL RY PH3 #2 03/01/1990 78,605 134,235 2.03 271,950 58.6% 100.0%134,235 55,630 271,950 112,702 002155 OTAY LAKES ROAD WIDE 03/01/1990 48,580 82,960 2.03 168,070 58.6% 100.0%82,960 34,380 168,070 69,652002159RNCHO DEL REY PH4.U1 04/01/1990 50,835 87,060 2.03 176,377 58.4% 100.0%87,060 36,225 176,377 73,389 002160 RNCHO SD TOWN&COMMUN 04/01/1990 66,998 114,740 2.03 232,454 58.4% 100.0%114,740 47,742 232,454 96,721002164RNCHO DL RY PH4 UNT2 04/01/1990 56,496 96,755 2.03 196,018 58.4% 100.0%96,755 40,259 196,018 81,561 002165 RNCHO DL RY PHASE 3 04/01/1990 120,484 206,340 2.03 418,029 58.4% 100.0%206,340 85,856 418,029 173,938 002166 RNCHO DL RY PHASE 4 04/01/1990 23,426 40,120 2.03 81,280 58.4% 100.0%40,120 16,694 81,280 33,820 002172 SKYLINE RANCH 05/01/1990 206,009 353,820 2.03 716,812 58.2% 100.0%353,820 147,811 716,812 299,454 002173 COUNTY TRACT NO. 4481 05/01/1990 56,087 96,330 2.03 195,157 58.2% 100.0%96,330 40,243 195,157 81,528002177BONITA LONG CNYN #7 05/01/1990 145,531 249,950 2.03 506,379 58.2% 100.0%249,950 104,419 506,379 211,544 02171A SAN MIGUEL WATER LIN 05/01/1990 11,105 19,072 2.03 38,638 58.2% 100.0%19,072 7,967 38,638 16,141002179OTAY INTERNATIONAL CENTER LOT 4 06/01/1990 22,869 39,390 2.03 79,801 58.1% 100.0%39,390 16,521 79,801 33,471 002180 OTAY INTERNATIONAL CENTER, LOT 7 06/01/1990 254,536 438,420 2.03 888,205 58.1% 100.0%438,420 183,884 888,205 372,535 002204 RNCHO DEL REY PH4 #3 07/01/1990 120,838 208,735 2.03 422,881 57.9% 100.0%208,735 87,897 422,881 178,072 02205A RNCHO DEL REY PH3 #4 08/01/1990 92,369 160,020 2.03 324,188 57.7% 100.0%160,020 67,651 324,188 137,055 002212 RANCHO HILLSIDE APAR 09/01/1990 65,457 113,726 2.03 230,400 57.6% 100.0%113,726 48,269 230,400 97,789002213OLIVE VISTA RD.WATER 10/01/1990 10,831 18,872 2.03 38,233 57.4% 100.0%18,872 8,041 38,233 16,291 002231 PACIFIC GATEWAY PARK 12/01/1990 199,458 349,580 2.03 708,222 57.1% 100.0%349,580 150,122 708,222 304,135002246CHULA VISTA TR 89-3 02/01/1991 40,340 71,118 1.99 141,819 56.7% 100.0%71,118 30,778 141,819 61,376Water - Page 34 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002247 PLAZA DE OTAY WATER 02/01/1991 14,631 25,792 1.99 51,433 56.7% 100.0%25,792 11,161 51,433 22,257 002248 COUNTY TRACT # 4762 02/01/1991 7,500 7,500 1.99 14,956 100.0% 100.0%7,500 0 14,956 0002249COUNTY TRACT # 4597 03/01/1991 8,300 8,300 1.99 16,551 100.0% 100.0%8,300 0 16,551 0 002310 TRINITY BAPTIST CHURCH 03/01/1991 7,937 14,033 1.99 27,984 56.6% 100.0%14,033 6,096 27,984 12,157 002312 AMBER RIDGE UNIT 2 04/01/1991 90,130 159,835 1.99 318,732 56.4% 100.0%159,835 69,705 318,732 139,001 002314 AMBER RIDGE UNIT 1 04/01/1991 159,913 283,586 1.99 565,507 56.4% 100.0%283,586 123,673 565,507 246,621 002316 LAS BRISAS TRAIL WATER 04/01/1991 3,975 7,050 1.99 14,059 56.4% 100.0%7,050 3,075 14,059 6,131002317AMBER RIDGE UNIT 3 04/01/1991 56,996 101,075 1.99 201,557 56.4% 100.0%101,075 44,079 201,557 87,899 002319 AMBER RIDGE UNIT 3 04/01/1991 69,804 123,790 1.99 246,853 56.4% 100.0%123,790 53,986 246,853 107,655002335JAMACHA VILLAGE EAST 04/01/1991 50,677 89,870 1.99 179,212 56.4% 100.0%89,870 39,193 179,212 78,156 002332 SINGING HILLS 16" MA 05/01/1991 174,034 309,544 1.99 617,271 56.2% 100.0%309,544 135,510 617,271 270,225 002333 C.V.TRACT 88-8 CANYO 05/01/1991 55,364 98,472 1.99 196,366 56.2% 100.0%98,472 43,108 196,366 85,963 002337 PORTOLA WATER MAIN EXTENSION 06/01/1991 3,908 6,970 1.99 13,899 56.1% 100.0%6,970 3,062 13,899 6,107 002338 SIGNORELLI WATER MAIN 06/01/1991 21,206 37,830 1.99 75,438 56.1% 100.0%37,830 16,624 75,438 33,151002372HILLSDALE RD COUNTY TRACT 08/01/1991 49,533 88,892 1.99 177,262 55.7% 100.0%88,892 39,359 177,262 78,487 002386 OTAY LAKES RD RUTGER 09/01/1991 169,518 305,134 1.99 608,477 55.6% 100.0%305,134 135,616 608,477 270,436002387COUNTY TRACT 4834-1 10/01/1991 6,336 11,440 1.99 22,813 55.4% 100.0%11,440 5,104 22,813 10,177 002388 TELEGRAPH CANYON PAS 10/01/1991 492,819 889,750 1.99 1,774,277 55.4% 100.0%889,750 396,931 1,774,277 791,533002415SKYLINE TRUCK TRAIL 12" PL 10/01/1991 30,740 55,500 1.99 110,674 55.4% 100.0%55,500 24,760 110,674 49,374 002436 EASTLAKE GREENS HIGH 12/01/1991 778,695 1,414,397 1.99 2,820,491 55.1% 100.0%1,414,397 635,702 2,820,491 1,267,673 002437 EASTLAKE GREENS PHAS 12/01/1991 1,028,452 1,868,050 1.99 3,725,134 55.1% 100.0%1,868,050 839,598 3,725,134 1,674,267 002441 EASTLAKEGREENS #11 01/01/1992 75,427 137,421 1.91 262,879 54.9% 100.0%137,421 61,993 262,879 118,590 002443 OTAY MESA CROSSROADS 01/01/1992 29,804 54,300 1.91 103,873 54.9% 100.0%54,300 24,496 103,873 46,859002444WOODCREST-TERRA NOV 01/01/1992 98,238 178,980 1.91 342,381 54.9% 100.0%178,980 80,742 342,381 154,455 002445 EASTLAKE GREENS #4 01/01/1992 48,433 88,240 1.91 168,799 54.9% 100.0%88,240 39,807 168,799 76,149002447LOMA DEL SOL 01/01/1992 521,453 950,030 1.91 1,817,365 54.9% 100.0%950,030 428,577 1,817,365 819,849 002449 CO. TRACT 4681-1 01/01/1992 28,652 52,200 1.91 99,856 54.9% 100.0%52,200 23,548 99,856 45,046002450TERRA NOVA PHASE 1 M 01/01/1992 26,230 47,788 1.91 91,416 54.9% 100.0%47,788 21,558 91,416 41,239 002451 TERRA NOVA PHASE 2 01/01/1992 14,743 26,859 1.91 51,380 54.9% 100.0%26,859 12,116 51,380 23,178 02446A HUNTSILVA WATER MAIN 01/01/1992 3,897 7,100 1.91 13,582 54.9% 100.0%7,100 3,203 13,582 6,128 002455 RANCHO VILLAS#4688 02/01/1992 223,064 407,636 1.91 779,789 54.7% 100.0%407,636 184,572 779,789 353,079 002456 COUNTY TRACT #4593 02/01/1992 226,538 413,985 1.91 791,935 54.7% 100.0%413,985 187,447 791,935 358,577002457C.V.TR.89-09 WOODCRE 03/01/1992 93,818 171,970 1.91 328,971 54.6% 100.0%171,970 78,152 328,971 149,502 002463 SINGNGHLLS VILLAGE#1 04/01/1992 91,153 167,600 1.91 320,611 54.4% 100.0%167,600 76,447 320,611 146,239002477OTAY MESA INDUSTRIAL 04/01/1992 171,104 314,600 1.91 601,816 54.4% 100.0%314,600 143,496 601,816 274,502 002478 30"TRANSMISSION MAIN 04/01/1992 51,533 94,750 1.91 181,252 54.4% 100.0%94,750 43,217 181,252 82,672 002479 VIA RANCHO S.D.WATER 05/01/1992 33,590 61,950 1.91 118,508 54.2% 100.0%61,950 28,360 118,508 54,252 002480 DE LA FUENTE BUSINESS PARK UNIT3 05/01/1992 27,676 51,043 1.91 97,643 54.2% 100.0%51,043 23,367 97,643 44,700 002481 DE LA FUENTE BUSINESS PARK UNIT4 05/01/1992 100,528 185,404 1.91 354,669 54.2% 100.0%185,404 84,876 354,669 162,364002495OTAY INDUSTRIAL CENTER 06/01/1992 86,730 160,450 1.91 306,934 54.1% 100.0%160,450 73,720 306,934 141,024 002498 EASTLAKE GREENS 2 06/01/1992 52,457 97,044 1.91 185,641 54.1% 100.0%97,044 44,587 185,641 85,294002499EASTLAKE GREENS ROAD 06/01/1992 542,944 1,004,446 1.91 1,921,460 54.1% 100.0%1,004,446 461,502 1,921,460 882,833 002500 SINGING HILLS ACRES 06/01/1992 45,919 84,950 1.91 162,506 54.1% 100.0%84,950 39,031 162,506 74,665002502EASTLAKE GREENS 20"R 06/01/1992 366,837 678,650 1.91 1,298,227 54.1% 100.0%678,650 311,813 1,298,227 596,483 002513 TERRA NOVA PHASE 3 07/01/1992 33,618 62,385 1.91 119,340 53.9% 100.0%62,385 28,767 119,340 55,031 002514 TERRA NOVA PHASE 4 07/01/1992 23,600 43,794 1.91 83,776 53.9% 100.0%43,794 20,194 83,776 38,631 002515 PORTOLA AVE 8" WATER 07/01/1992 2,748 5,100 1.91 9,756 53.9% 100.0%5,100 2,352 9,756 4,499 002516 COUNTY TR 3838-1 08/01/1992 32,248 60,030 1.91 114,835 53.7% 100.0%60,030 27,782 114,835 53,145002517COUNTY TRACT 4623 08/01/1992 139,608 259,880 1.91 497,139 53.7% 100.0%259,880 120,272 497,139 230,074 002519 TR 4544-1 08/01/1992 12,071 22,470 1.91 42,984 53.7% 100.0%22,470 10,399 42,984 19,893002522DEHESA WATER MAIN 09/01/1992 16,565 30,930 1.91 59,168 53.6% 100.0%30,930 14,366 59,168 27,481 002523 OTAY LA MEDIA BUSINESS 09/01/1992 214,008 399,614 1.91 764,444 53.6% 100.0%399,614 185,606 764,444 355,056002524E H ST & EASTLAKE DR 09/01/1992 135,479 252,978 1.91 483,936 53.6% 100.0%252,978 117,499 483,936 224,770 002525 E.H ST. ROUTE 125 09/01/1992 78,978 147,476 1.91 282,115 53.6% 100.0%147,476 68,498 282,115 131,033 002529 EASTLAKE GREENS #2 10/01/1992 8,158 15,280 1.91 29,230 53.4% 100.0%15,280 7,122 29,230 13,625 002530 TPM 19529 POPLAR MEADOW 10/01/1992 16,077 30,115 1.91 57,609 53.4% 100.0%30,115 14,038 57,609 26,854 002531 RNCHO DEL REY PH 5 10/01/1992 71,029 133,046 1.91 254,511 53.4% 100.0%133,046 62,017 254,511 118,636002533RNCHO DL RY PH 5-1 10/01/1992 91,616 171,607 1.91 328,276 53.4% 100.0%171,607 79,991 328,276 153,019 002544 FAIRWAY VILLAS #19 11/01/1992 126,173 237,078 1.91 453,520 53.2% 100.0%237,078 110,905 453,520 212,156002545SALT CREEK 1 11/01/1992 234,708 441,014 1.91 843,640 53.2% 100.0%441,014 206,306 843,640 394,654 002558 TPM 12557 WATER MAIN EXTENSION 12/01/1992 4,377 8,250 1.91 15,782 53.0% 100.0%8,250 3,873 15,782 7,410 002566 EASTLAKE GREENS #5 06/01/1993 56,096 107,768 1.87 202,041 52.1% 100.0%107,768 51,672 202,041 96,874 002584 1296-1 PUMP STATION EXPANSION 06/01/1993 2,061,809 2,061,809 1.87 3,865,428 100.0% 100.0%2,061,809 0 3,865,428 0 002597 SINGING HILLS PUMP STATION 07/01/1993 120,429 232,104 1.87 435,142 51.9% 100.0%232,104 111,675 435,142 209,366002608LAZY R RANCH RD 09/01/1993 10,905 21,153 1.87 39,657 51.6% 100.0%21,153 10,248 39,657 19,213 002610 RANCHO SAN DIEGO TOWN & CENTER 12/01/1993 97,653 191,282 1.87 358,611 51.1% 100.0%191,282 93,629 358,611 175,534002619TPM 19139 WATERLINE EXTENSION 05/01/1994 9,019 17,960 1.86 33,387 50.2% 100.0%17,960 8,941 33,387 16,621Water - Page 35 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002621 RANCHO DEL REY-CARDONA AVE PH5, UN 1 06/01/1994 20,602 41,163 1.86 76,520 50.1% 100.0%41,163 20,561 76,520 38,221 002622 RANCHO DEL REY -DUORO DR PH5, UN 1 06/01/1994 39,732 79,383 1.86 147,570 50.1% 100.0%79,383 39,651 147,570 73,710002623RDR-MARTOS PLACE 06/01/1994 7,170 14,325 1.86 26,630 50.1% 100.0%14,325 7,155 26,630 13,301 002624 RDR-GREDOS PLACE 06/01/1994 8,707 17,395 1.86 32,337 50.1% 100.0%17,395 8,688 32,337 16,152 002626 RDR-PASEO RANCHERO 06/01/1994 10,505 20,988 1.86 39,016 50.1% 100.0%20,988 10,483 39,016 19,488 002694 MEDINA WATER MAIN 08/01/1994 14,391 28,940 1.86 53,798 49.7% 100.0%28,940 14,549 53,798 27,046 002695 OTAY LAKES PLAZA 08/01/1994 22,182 44,610 1.86 82,928 49.7% 100.0%44,610 22,428 82,928 41,692002696RANCHO DEL REY PH1 08/01/1994 82,519 165,949 1.86 308,492 49.7% 100.0%165,949 83,430 308,492 155,093 002715 OTAY RIO BUS. PARK 09/01/1994 368,070 742,815 1.86 1,380,863 49.6% 100.0%742,815 374,745 1,380,863 696,635002716RANCHO DEL REY PH6, UNIT 2 09/01/1994 194,141 391,761 1.86 728,268 49.6% 100.0%391,761 197,620 728,268 367,368 002723 SD COUNTY #4922 LOT4 12/01/1994 86,514 176,378 1.86 327,879 49.1% 100.0%176,378 89,864 327,879 167,053 002724 TELE CYN ESTAT UNIT3 12/01/1994 42,335 86,310 1.86 160,447 49.1% 100.0%86,310 43,975 160,447 81,747 002725 TELE CYN ESTAT UNIT2 12/01/1994 34,414 70,160 1.86 130,425 49.1% 100.0%70,160 35,746 130,425 66,451 002726 TELE CYN ESTAT UNIT1 12/01/1994 81,235 165,616 1.86 307,873 49.1% 100.0%165,616 84,381 307,873 156,86002730AC V AUTO PARK 02/10/1995 56,669 116,324 1.83 213,198 48.7% 100.0%116,324 59,655 213,198 109,334 002732 KMART STORE#7497 03/15/1995 38,283 78,854 1.83 144,523 48.5% 100.0%78,854 40,571 144,523 74,358002733SD COUNTY TRACT 4394-3 03/15/1995 56,872 117,140 1.83 214,693 48.6% 100.0%117,140 60,268 214,693 110,459 002734 HIGHLANDS HEIGHTS ROAD 03/15/1995 20,473 42,168 1.83 77,285 48.6% 100.0%42,168 21,695 77,285 39,763002735RANCHO DEL REY 03/15/1995 3,784 7,795 1.83 14,287 48.5% 100.0%7,795 4,011 14,287 7,351 002744 RANCHO DEL REY SPA 1 PHASE 5, UN1 PH 111 04/05/1995 19,470 40,240 1.83 73,752 48.4% 100.0%40,240 20,770 73,752 38,068 002745 RANCHO DEL REY SPA 1 PHASE 5 UN1,LOT77 04/05/1995 29,025 59,990 1.83 109,949 48.4% 100.0%59,990 30,965 109,949 56,752 002748 EASTLAKE GREENS UNIT 13 PHS 1 04/19/1995 106,857 220,855 1.83 404,782 48.4% 100.0%220,855 113,998 404,782 208,934 002749 EASTLAKE GREENS UNIT 13 PHS 11 04/19/1995 53,451 110,475 1.83 202,478 48.4% 100.0%110,475 57,024 202,478 104,513002755RANCHO DEL REY SPA 11, PH1, UNIT 3 PH A 05/03/1995 83,311 172,785 1.83 316,679 48.2% 100.0%172,785 89,474 316,679 163,987 002756 RANCHO DEL REY SPA 11, PH1, UN 3, PH B 05/03/1995 83,236 172,630 1.83 316,395 48.2% 100.0%172,630 89,394 316,395 163,840002757RANCHO DEL REY, SPA 11, PH1, UN 3, PH C 05/03/1995 12,588 26,106 1.83 47,847 48.2% 100.0%26,106 13,518 47,847 24,776 02780A SHEPHERDS KNOLL PLACE WTR MAIN EXTSN 06/21/1995 3,124 6,500 1.83 11,913 48.1% 100.0%6,500 3,376 11,913 6,188002052EASTLAKE GREENS,UT5 PH 11 07/19/1995 19,199 40,095 1.83 73,486 47.9% 100.0%40,095 20,896 73,486 38,298 002053 EASTLAKE GREENS, UT 5 PH 5 07/19/1995 22,460 46,906 1.83 85,969 47.9% 100.0%46,906 24,446 85,969 44,805 002054 EASTLAKE GREENS, UT 14, PH 1 07/19/1995 43,521 90,890 1.83 166,583 47.9% 100.0%90,890 47,369 166,583 86,818 002055 EASTLAKE GREENS, UT 14, PH 11 07/19/1995 25,091 52,400 1.83 96,038 47.9% 100.0%52,400 27,309 96,038 50,052 002056 EASTLAKE GREENS, UNIT 14, PH 111 07/19/1995 15,227 31,800 1.83 58,283 47.9% 100.0%31,800 16,573 58,283 30,375002809JAMUL MIDDLE SCHOOL 09/06/1995 33,180 69,780 1.83 127,892 47.5% 100.0%69,780 36,600 127,892 67,081 002810 EASTLAKE SOUTH GREENS,PHASE 1 09/06/1995 80,929 170,200 1.83 311,941 47.5% 100.0%170,200 89,271 311,941 163,616002811EASTLAKE GREENS,PHASE1/D UT 25 09/06/1995 30,223 63,562 1.83 116,496 47.5% 100.0%63,562 33,339 116,496 61,103 002824 RANCHO DEL REY, SPA 11, PH2, UN 3 01/03/1996 92,534 197,374 1.85 365,484 46.9% 100.0%197,374 104,840 365,484 194,137 002823 EASTLAKE GREENS, CHAMPIONSHIP CLASSICS I 01/17/1996 49,884 106,402 1.85 197,028 46.9% 100.0%106,402 56,518 197,028 104,657 002849 EAST J ST 1700' E OF PASEO RANCHERO 02/08/1996 55,908 119,678 1.85 221,612 46.7% 100.0%119,678 63,770 221,612 118,084 002851 PASEO RANCHO FROM E "H" ST-TELEG CYN RD 02/08/1996 115,267 246,742 1.85 456,901 46.7% 100.0%246,742 131,475 456,901 243,457002852EAST J ST FR PASEO LADERA-PASEO RANCHERO 02/08/1996 37,264 79,768 1.85 147,709 46.7% 100.0%79,768 42,504 147,709 78,707 002853 RANCHO DEL REY,SPA 111,PH2,UT3 02/08/1996 10,988 23,520 1.85 43,553 46.7% 100.0%23,520 12,532 43,553 23,206002854RANCHO DEL REY SPA 111,PH2,UT4 02/08/1996 14,314 30,640 1.85 56,737 46.7% 100.0%30,640 16,326 56,737 30,232 002855 RANCHO DEL REY SPA111,PH2,UN2 02/08/1996 49,200 105,320 1.85 195,025 46.7% 100.0%105,320 56,120 195,025 103,919002856 TM 4600-3 JAMACHA VILLAGE EAST 03/06/1996 82,304 176,812 1.85 327,409 46.5% 100.0%176,812 94,508 327,409 175,004 002859 RDR SPA 11, PHASE 2, UNIT 1 03/20/1996 114,017 244,943 1.85 453,568 46.5% 100.0%244,943 130,925 453,568 242,439 002861 TELEGRAPH CYN EST NEIGH 1, UNIT 3 03/20/1996 10,981 23,590 1.85 43,682 46.5% 100.0%23,590 12,609 43,682 23,349 002862 TELEGRAPH CYN EST NEIGH 1, UNIT 2 03/20/1996 23,289 50,031 1.85 92,644 46.5% 100.0%50,031 26,742 92,644 49,519 002863 TELEGRAPH CYN EST,NEIGH 3, UNIT 2 03/20/1996 7,839 16,840 1.85 31,183 46.5% 100.0%16,840 9,001 31,183 16,668002864SD COUNTY TRACT 4394-2 GRANITE/LEDGE UII 03/20/1996 132,263 284,140 1.85 526,152 46.5% 100.0%284,140 151,877 526,152 281,235 002872 RANCHO DEL REY COMMUNITY CENTER EAST 04/17/1996 75,737 163,290 1.85 302,370 46.4% 100.0%163,290 87,553 302,370 162,125002873EASTLAKE GREENS UNIT 3, N HALF 05/01/1996 53,297 115,324 1.85 213,549 46.2% 100.0%115,324 62,027 213,549 114,857 002874 EASTLAKE VILL CENTER SOUTH 05/01/1996 81,784 176,964 1.85 327,690 46.2% 100.0%176,964 95,180 327,690 176,248002875SALT CREEK 1, UNIT 2 05/01/1996 43,751 94,668 1.85 175,300 46.2% 100.0%94,668 50,917 175,300 94,284 002876 SALT CREEK 1, UNIT 3 05/01/1996 61,594 133,277 1.85 246,794 46.2% 100.0%133,277 71,683 246,794 132,737 002878 SALT CREEK 1, UNIT 5 PHASE 2 05/15/1996 21,763 47,090 1.85 87,198 46.2% 100.0%47,090 25,327 87,198 46,899 002879 SALT CREEK 1, UNIT 5 PHASE 3 05/15/1996 27,695 59,926 1.85 110,967 46.2% 100.0%59,926 32,231 110,967 59,683 002880 SALT CREEK 1, TWNHOUSE,UNIT 5 PH 4 05/15/1996 15,470 33,474 1.85 61,985 46.2% 100.0%33,474 18,004 61,985 33,339002881EASTLAKE SOUTH GREENS-PHASE 2 05/15/1996 136,797 296,002 1.85 548,117 46.2% 100.0%296,002 159,205 548,117 294,805 002883 EASTLAKE SOUTH GREENS-PHASE 3 05/15/1996 69,126 149,574 1.85 276,971 46.2% 100.0%149,574 80,448 276,971 148,968002886SALT CREEK 1, UNIT 4, PHASE 2 06/05/1996 51,624 112,108 1.85 207,594 46.0% 100.0%112,108 60,484 207,594 112,000 002887 SALT CREEK 1, UNIT 4, PHASE 7 06/05/1996 15,468 33,590 1.85 62,200 46.0% 100.0%33,590 18,122 62,200 33,557 002888 SALT CREEK 1, UNIT 4, PHASE 6 06/05/1996 13,476 29,265 1.85 54,191 46.0% 100.0%29,265 15,789 54,191 29,237 002889 SALT CREEK 1, UNIT 4, PHASE 5 06/05/1996 4,821 10,470 1.85 19,388 46.1% 100.0%10,470 5,649 19,388 10,460 002890 SALT CREEK 1, UNIT 4, PHASE 3 06/05/1996 29,934 65,005 1.85 120,372 46.0% 100.0%65,005 35,071 120,372 64,943002891SALT CREEK 1, UNIT 4, PHASE 1 06/05/1996 62,583 135,907 1.85 251,664 46.0% 100.0%135,907 73,324 251,664 135,777 002894 SALT CREEK 1, UNIT 5, PHASE 1 06/05/1996 85,199 185,020 1.85 342,608 46.0% 100.0%185,020 99,821 342,608 184,843002896ESTLAKE GREEN #25 CHAMPIONSHP CLASSIC II 06/19/1996 79,976 173,680 1.85 321,609 46.0% 100.0%173,680 93,704 321,609 173,514Water - Page 36 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002955 LA MESA AVE WATER MAIN EXTENSION 08/07/1996 4,338 9,490 1.85 17,573 45.7% 100.0%9,490 5,152 17,573 9,540 002983 12" WTR MAIN-WILLOW GN MEMORIAL ESTATES 08/21/1996 62,792 137,356 1.85 254,347 45.7% 100.0%137,356 74,564 254,347 138,072002984RANCHO DEL REY,SPA111,PH2,U2B 09/18/1996 23,963 52,610 1.85 97,420 45.5% 100.0%52,610 28,647 97,420 53,047 002989 STEELE CANYON CLUBHOUSE 10/02/1996 15,826 34,874 1.85 64,577 45.4% 100.0%34,874 19,048 64,577 35,271 002990 EASTLAKE SOUTH GREENS UNIT 15 10/16/1996 50,940 112,250 1.85 207,857 45.4% 100.0%112,250 61,310 207,857 113,529 002994 RANCHO DEL REY,SPAII,PHASE1,1A 11/20/1996 79,364 175,528 1.85 325,031 45.2% 100.0%175,528 96,164 325,031 178,071 002995 EAST PALOMAR ESTATES 11/20/1996 11,467 25,360 1.85 46,960 45.2% 100.0%25,360 13,893 46,960 25,727002996RANCHO DEL REY,SPAII,PHASE1,1B 11/20/1996 22,113 48,908 1.85 90,565 45.2% 100.0%48,908 26,795 90,565 49,616 003007 JAMUL VISTAS ESTATES DRIVE WATERMAIN EXT 01/08/1997 24,600 54,810 1.82 99,893 44.9% 100.0%54,810 30,210 99,893 55,059003008EASTLAKE GREENS UNIT 6,PH AD-1 02/05/1997 31,080 69,508 1.82 126,680 44.7% 100.0%69,508 38,428 126,680 70,035 003009 EASTLAKE GREENS UNIT 23 02/05/1997 75,209 168,200 1.82 306,549 44.7% 100.0%168,200 92,991 306,549 169,478 003010 OTAY HEIGHTS BUSINESS PARK 03/05/1997 159,775 358,662 1.82 653,671 44.5% 100.0%358,662 198,887 653,671 362,477 003011 EASTLAKE GREENS SOUTH UNIT 1 03/19/1997 92,636 207,950 1.82 378,994 44.5% 100.0%207,950 115,314 378,994 210,162 003012 SALT CREEK 1 CONDO UNIT V,PHASE 5 03/19/1997 5,628 12,634 1.82 23,026 44.5% 100.0%12,634 7,006 23,026 12,769003019RDR SPA 111, PHASE3,UNIT2,PHA 04/16/1997 71,888 161,980 1.82 295,213 44.4% 100.0%161,980 90,092 295,213 164,195 003083 8" WATER MAIN EXT COUNTY TM5061 07/16/1997 13,649 31,106 1.82 56,691 43.9% 100.0%31,106 17,457 56,691 31,815003084SALT CREEK 1-UNIT 4 (PHASE 8)08/20/1997 18,056 41,305 1.82 75,279 43.7% 100.0%41,305 23,249 75,279 42,372 003085 SALT CREEK 1-UNIT 4 (PHASE 9)08/20/1997 23,042 52,710 1.82 96,065 43.7% 100.0%52,710 29,668 96,065 54,071003086TELEGRAPH CANYON ESTATES, NEIGH 1 10/01/1997 7,700 17,750 1.82 32,350 43.4% 100.0%17,750 10,050 32,350 18,316 003087 EASTLAKE GREENS MASTR COLL, UNIT 17 10/01/1997 160,513 370,016 1.82 674,364 43.4% 100.0%370,016 209,503 674,364 381,825 003113 RDR SPAIII PHASE3,UN2 PHASE B 01/08/1998 28,039 65,390 1.77 115,898 42.9% 100.0%65,390 37,351 115,898 66,202 003125 RANCHO DEL REY SPA 11,PH2,UN1 PHASE B 02/04/1998 40,085 93,846 1.77 166,334 42.7% 100.0%93,846 53,761 166,334 95,288 003126 RANCHO DEL REY SPA 11,PH2,UN1, PH C 02/04/1998 21,298 49,864 1.77 88,380 42.7% 100.0%49,864 28,566 88,380 50,630003127RANCHO DEL REY SPA 11,PH2,UN1 PH A 02/04/1998 35,931 84,122 1.77 149,099 42.7% 100.0%84,122 48,191 149,099 85,414 003128 RANCHO DEL REY SPA 111,PH3,UN2, PH C 02/04/1998 15,475 36,230 1.77 64,215 42.7% 100.0%36,230 20,755 64,215 36,787003129RANCHO DEL REY SPA 111,PH1,UN2 02/04/1998 188,278 440,800 1.77 781,280 42.7% 100.0%440,800 252,522 781,280 447,573 003130 RANCHO DEL REY SPA 111,PH1,UN1 02/04/1998 193,084 452,050 1.77 801,220 42.7% 100.0%452,050 258,966 801,220 458,995003131EASTLAKE GREENS PHASE2, UNIT 6 03/04/1998 31,397 73,796 1.77 130,797 42.5% 100.0%73,796 42,399 130,797 75,148 003132 RANCHO DEL REY SPA 111,PH1,UN3 03/04/1998 139,892 328,800 1.77 582,770 42.5% 100.0%328,800 188,908 582,770 334,823 003133 EASTLAKE GREENS-UNIT22 03/19/1998 6,831 16,055 1.77 28,456 42.5% 100.0%16,055 9,224 28,456 16,349 003134 EASTLAKE GREENS GOLF CLUBHOUSE CART BARN 03/19/1998 28,279 66,468 1.77 117,809 42.5% 100.0%66,468 38,189 117,809 67,686 003145 TELGRAPH CYN ESTATES IMPRV. NEIG 3, UN 3 04/22/1998 15,230 35,937 1.77 63,695 42.4% 100.0%35,937 20,707 63,695 36,702003146TELEGRAPH CYN ESTATES IMPRV NEIG 2, UN 4 04/22/1998 9,361 22,090 1.77 39,153 42.4% 100.0%22,090 12,729 39,153 22,560 003147 TELEGRAPH CYN ESTATES IMPRV NEIG 2, UN 3 04/22/1998 2,848 6,720 1.77 11,911 42.4% 100.0%6,720 3,872 11,911 6,864003148TELEGRAPH CYN ESTATES IMPRV NEIG 3, UN 8 04/22/1998 13,768 32,486 1.77 57,579 42.4% 100.0%32,486 18,718 57,579 33,176 003149 EASTLAKE SOUTH GREENS UNIT 12 04/27/1998 81,214 191,634 1.77 339,655 42.4% 100.0%191,634 110,421 339,655 195,711 003150 TELEGRAPH CYN EST IMPROVMENT NEIGH 2, U2 04/27/1998 16,113 38,019 1.77 67,385 42.4% 100.0%38,019 21,906 67,385 38,827 003165 EASTLAKE SOUTH GREENS UNIT4 06/30/1998 92,548 220,112 1.77 390,130 42.0% 100.0%220,112 127,564 390,130 226,096 003166 VISTA GRANDE HIGHLANDS, UNIT 1 06/30/1998 112,071 266,544 1.77 472,426 42.0% 100.0%266,544 154,473 472,426 273,790003220BROWN FIELD BORDER PATROL STATION 08/06/1998 279,169 669,271 1.77 1,186,225 41.7% 100.0%669,271 390,102 1,186,225 691,422 003221 RANCHO DEL REY SPA III, LOT 1, PARCEL 1 08/13/1998 57,281 137,325 1.77 243,397 41.7% 100.0%137,325 80,044 243,397 141,870003222RANCHO DEL REY SPA II, PHASE 1,UNIT 2, PH B 10/15/1998 13,448 32,500 1.77 57,603 41.4% 100.0%32,500 19,052 57,603 33,768 003223 RANCHO DEL REY SPA II, PHASE 1,UN 2, PH A 10/15/1998 67,435 162,968 1.77 288,847 41.4% 100.0%162,968 95,533 288,847 169,324003248RANCHO DEL REY SPA3,PH2,U1,PHA 12/04/1998 57,652 140,460 1.77 248,953 41.0% 100.0%140,460 82,808 248,953 146,770 003249 RANCHO DEL REY SPA3,PH2,U1,PHB 12/04/1998 38,759 94,430 1.77 167,369 41.0% 100.0%94,430 55,671 167,369 98,671 003257 RANCHO DEL REY SPA3, PH1 12/04/1998 79,435 193,530 1.77 343,015 41.0% 100.0%193,530 114,095 343,015 202,223 003258 RANCHO DEL REY SPA3,PH2 12/23/1998 15,942 38,840 1.77 68,841 41.0% 100.0%38,840 22,898 68,841 40,584 003259 RANCHO DEL REY SPA3,PH3 12/23/1998 41,254 100,510 1.77 178,145 41.0% 100.0%100,510 59,256 178,145 105,025003260SALT CRK RNCH-NEHD 5 U1 01/07/1999 35,728 87,400 1.78 155,499 40.9% 100.0%87,400 51,672 155,499 91,932 003261 SALT CRK RNCH-NEIGH 6, U2 01/07/1999 19,459 47,600 1.78 84,688 40.9% 100.0%47,600 28,141 84,688 50,068003262SALT CKR RNCH-NEIGH 6 U 01/07/1999 13,715 33,550 1.78 59,691 40.9% 100.0%33,550 19,835 59,691 35,290 003264 SALT CREEK RANCH - MAC KENZIE CRK RD 01/21/1999 144,922 354,520 1.78 630,748 40.9% 100.0%354,520 209,598 630,748 372,907003285SALT CREEK RANCH ONSITE PROCTOR VLY 02/05/1999 181,429 445,642 1.78 792,868 40.7% 100.0%445,642 264,213 792,868 470,077 003287 SALT CREEK NEIGHBORHOOD 2,UN1 02/05/1999 78,014 191,624 1.78 340,930 40.7% 100.0%191,624 113,610 340,930 202,131 003289 SALT CREEK RANCH NEIGH 2, UN2 02/05/1999 28,070 68,950 1.78 122,673 40.7% 100.0%68,950 40,880 122,673 72,731 003290 SALT CREEK RANCH PH1,NEIG 3,U4 02/23/1999 31,857 78,250 1.78 139,219 40.7% 100.0%78,250 46,393 139,219 82,541 003319 STEELE CANYON HIGH SCHOOL 03/03/1999 149,555 368,860 1.78 656,261 40.5% 100.0%368,860 219,305 656,261 390,178003283COUNTY TM - 4895 NAVAJA ROAD 04/06/1999 2,826 7,000 1.78 12,454 40.4% 100.0%7,000 4,174 12,454 7,425 003295 SALT CREEK RANCH PH1,NEIGH3,U5 04/06/1999 55,584 137,660 1.78 244,919 40.4% 100.0%137,660 82,076 244,919 146,025003296EMPIRE CENTER UNIT 2 04/06/1999 28,754 71,210 1.78 126,694 40.4% 100.0%71,210 42,456 126,694 75,536 003297 EASTLAKE SO GREENS UNIT 3, SOUTH HALF 04/13/1999 61,819 153,100 1.78 272,389 40.4% 100.0%153,100 91,281 272,389 162,403 003298 SALT CREEK RANCH NEIGH6, UNIT4 04/13/1999 22,855 56,600 1.78 100,700 40.4% 100.0%56,600 33,745 100,700 60,038 003299 SALT CREEK RANCH OFFSITE-PROCTOR VLY RD 04/26/1999 50,788 125,780 1.78 223,783 40.4% 100.0%125,780 74,992 223,783 133,423 003300 MCA COORS AMPHITHEATER - NOW CRICKET AMP 04/26/1999 45,171 111,870 1.78 199,035 40.4% 100.0%111,870 66,699 199,035 118,668003401SALT CREEK RANCH OFFSITE HUNTE PARKWAY 05/03/1999 127,874 318,002 1.78 565,776 40.2% 100.0%318,002 190,128 565,776 338,268 003403 SALT CREEK RANCH, HUNTE PKWY (ON-SITE)05/03/1999 92,394 229,770 1.78 408,797 40.2% 100.0%229,770 137,376 408,797 244,414003323SALT CREEK RANCH NEIGH 5A CV TRACT 98-01 05/28/1999 85,002 211,385 1.78 376,088 40.2% 100.0%211,385 126,383 376,088 224,856Water - Page 37 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003324 SALT CREEK RANCH PH1, NEIGH 3, UNIT 6 05/28/1999 29,415 73,150 1.78 130,146 40.2% 100.0%73,150 43,735 130,146 77,811 003325 SALT CREEK RANCH NEIGH 6, UN 5 06/10/1999 28,832 72,000 1.78 128,099 40.0% 100.0%72,000 43,168 128,099 76,802003326SALT CREEK RANCH NEIGH 2, UN 4 06/15/1999 31,735 79,250 1.78 140,998 40.0% 100.0%79,250 47,515 140,998 84,536 003425 BELLA NAVONA F/H INSTALL 07/07/1999 38,184 95,750 1.78 170,355 39.9% 100.0%95,750 57,566 170,355 102,420 003560 LOMAS PIEDRAS, TPM 20170 - PRIVATE RD 08/01/1999 26,964 67,900 1.78 120,805 39.7% 100.0%67,900 40,936 120,805 72,831 003426 SALT CEEEK RANCH NEIGH 2, UNIT 5 08/11/1999 29,942 75,400 1.78 134,149 39.7% 100.0%75,400 45,458 134,149 80,877 003427 MONTE VISTA ROAD 8" WTR MAIN EXTENSION 08/11/1999 30,082 75,750 1.78 134,771 39.7% 100.0%75,750 45,668 134,771 81,251003428OTAY RANCH PASEO RANCHERO CHULA VISTA TR 94-06 08/13/1999 141,654 356,710 1.78 634,644 39.7% 100.0%356,710 215,056 634,644 382,619 003429 TRIAD INDUSTRIAL PARK 8" FS;F/H, 2" WATER SERVICE 08/18/1999 6,934 17,460 1.78 31,064 39.7% 100.0%17,460 10,526 31,064 18,728003430OTAY RANCH - E PALOMAR ST. CHULA VISTATRACT 94-06 08/20/1999 170,223 428,650 1.78 762,637 39.7% 100.0%428,650 258,427 762,637 459,783 003431 20"TRANSMISSION MAIN RELOCATION JAMACHA RD 08/25/1999 45,826 115,400 1.78 205,315 39.7% 100.0%115,400 69,574 205,315 123,782 003432 10" PVC W/ FH VISTA GRANDE RD-GRACE LEMAY TERRACE 08/25/1999 71,699 180,550 1.78 321,227 39.7% 100.0%180,550 108,851 321,227 193,663 003433 OTAY RANCH MONARCH DR CHULA VISTA TRACT 94-06 08/25/1999 112,489 283,266 1.78 503,975 39.7% 100.0%283,266 170,777 503,975 303,840 003434 COLINA GRANDE AND PORTION OF /VISTA GRANDE RD- BURER 09/08/1999 18,309 46,300 1.78 82,375 39.5% 100.0%46,300 27,991 82,375 49,801003435EASTLAKE GREENS SOUTH LAKE UNIT 18 09/09/1999 53,919 136,350 1.78 242,588 39.5% 100.0%136,350 82,431 242,588 146,658 003436 XERISCAPE GARDEN @ CUYAMACA COLLEGE 09/29/1999 14,159 35,805 1.78 63,703 39.5% 100.0%35,805 21,646 63,703 38,511003437MCMILLIN OTAY RANCH, SPA 1-A PORTION OF LA MEDIA ROAD 10/01/1999 171,155 434,648 1.78 773,308 39.4% 100.0%434,648 263,493 773,308 468,796 003438 OLYMPIC TRAINING CENTER, OFF-SITE WATER SYSTEM 10/01/1999 108,751 276,172 1.78 491,354 39.4% 100.0%276,172 167,421 491,354 297,869003439MCMILLIN OTAY RANCH SPA 1, PORTION OF VILLAGES 1 & 5 10/01/1999 110,739 281,220 1.78 500,335 39.4% 100.0%281,220 170,481 500,335 303,314 003440 SALT CREEK RANCH NEIGH 3,PH2 UNIT 11 10/01/1999 19,856 50,425 1.78 89,714 39.4% 100.0%50,425 30,569 89,714 54,387 003450 OTAY RANCH SPA 1 , PHASE 1, UNIT5 10/18/1999 88,938 225,860 1.78 401,841 39.4% 100.0%225,860 136,922 401,841 243,605 003451 MCMILLIN OTAY RANCH, SPA 1, SANTA CORA AVE 10/18/1999 141,768 360,020 1.78 640,533 39.4% 100.0%360,020 218,252 640,533 388,305 003452 MCMILLIN OTAY RANCH SPA1,PH1,UNIT 1 10/18/1999 189,813 482,030 1.78 857,608 39.4% 100.0%482,030 292,217 857,608 519,900003453OTAY RANCH SPA 1, PH1, UNIT 4 10/18/1999 77,909 197,850 1.78 352,007 39.4% 100.0%197,850 119,941 352,007 213,393 003464 EASTLAKE GREENS, PH2, UNIT 16 12/07/1999 57,298 146,750 1.78 261,092 39.0% 100.0%146,750 89,452 261,092 159,150003477OLYMPIC TRAINING CENTER F/H 01/03/2000 351,920 905,200 1.72 1,555,338 38.9% 100.0%905,200 553,280 1,555,338 950,661 003487 SALT CREEK RANCH N2 PHASE 1B UNIT 10 01/24/2000 22,821 58,700 1.72 100,860 38.9% 100.0%58,700 35,879 100,860 61,648003488SALT CREEK RANCH NEIGHBORHOOD 5, UNIT 2 01/24/2000 19,011 48,900 1.72 84,021 38.9% 100.0%48,900 29,889 84,021 51,356 003493 SALT CREEK RANCH NEIGH 3, PHASE 2, UNIT 7 02/11/2000 41,362 106,850 1.72 183,592 38.7% 100.0%106,850 65,488 183,592 112,522 003494 SALT CREEK RANCH NEIGH 3,PH 2, UNIT 8 02/11/2000 21,736 56,150 1.72 96,478 38.7% 100.0%56,150 34,414 96,478 59,131 003524 EMPIRE CENTER, ONSITE, UNIT 4 06/02/2000 45,234 118,900 1.72 204,297 38.0% 100.0%118,900 73,666 204,297 126,575 003526 PRIVATE RD IMPROV. TPM20281LOCATED @LOMA DEL FUEGO ST, JAMUL 06/06/2000 14,115 37,100 1.72 63,746 38.0% 100.0%37,100 22,985 63,746 39,494003533RANCHO DEL REY SPA 11,PH1,UN2, PH C PALENCIA PL, STA 1+00-STA. 7+50.84 06/13/2000 12,156 31,952 1.72 54,901 38.0% 100.0%31,952 19,796 54,901 34,014 003536 SALT CREEK RANCH NEIGH 5, UNIT 1 06/26/2000 12,421 32,650 1.72 56,100 38.0% 100.0%32,650 20,229 56,100 34,757003640MCMILLIN OTAY RANCH SPA 1, EAST PALOMAR ST. ,PH2 07/14/2000 60,820 160,572 1.72 275,899 37.9% 100.0%160,572 99,752 275,899 171,397 003650 MCMILLIN OTAY RANCH SPA 1,PH 1, UNIT3 07/28/2000 75,410 199,091 1.72 342,083 37.9% 100.0%199,091 123,681 342,083 212,512 003651 MCMILLIN OTAY RANCH SPA1,PH1, UNIT 2 07/28/2000 63,255 167,000 1.72 286,944 37.9% 100.0%167,000 103,745 286,944 178,257 003652 STEELE CYN T.M. NO. 5096 07/28/2000 71,512 188,800 1.72 324,401 37.9% 100.0%188,800 117,288 324,401 201,528 003654 SALT CREEK RANCH, NEIGH 4B,UNIT 2 07/28/2000 56,655 149,575 1.72 257,004 37.9% 100.0%149,575 92,920 257,004 159,658003655SALT CREEK RANCH, NEIGH 4B,UNIT 5 08/10/2000 19,534 51,800 1.72 89,004 37.7% 100.0%51,800 32,266 89,004 55,441 003656 SALT CREEK RANCH NEIGH 4B,UNIT 3 08/10/2000 21,590 57,250 1.72 98,368 37.7% 100.0%57,250 35,660 98,368 61,273003657SALT CREEK RANCH NEIGH 4B, UNIT 7 08/10/2000 14,425 38,250 1.72 65,722 37.7% 100.0%38,250 23,825 65,722 40,937 003658 SALT CREEK RANCH NEIGH 3, UNIT 10 08/10/2000 22,195 58,855 1.72 101,126 37.7% 100.0%58,855 36,660 101,126 62,990003659SALT CREEK RANCH, NEIGH 4B,UNIT 6 08/10/2000 18,120 48,050 1.72 82,561 37.7% 100.0%48,050 29,930 82,561 51,427 003660 OTAY RANCH VILLAGE 1, NEIG R-6 08/10/2000 105,137 278,800 1.72 479,041 37.7% 100.0%278,800 173,663 479,041 298,393 003662 EASTLAKE TRAILS SO CLUBHOUSE DRIVE 08/14/2000 127,374 337,770 1.72 580,365 37.7% 100.0%337,770 210,396 580,365 361,508 003663 EASTLAKE TRAILS SOUTH 08/14/2000 695,494 1,844,312 1.72 3,168,945 37.7% 100.0%1,844,312 1,148,818 3,168,945 1,973,928 003665 OTAY RANCH VILLAGE 1,PARCEL R-2 08/18/2000 83,962 222,650 1.72 382,563 37.7% 100.0%222,650 138,688 382,563 238,297003666OTAY RANCH SANTA YNEZ BACKBONE UTILITIES 08/18/2000 105,932 280,912 1.72 482,670 37.7% 100.0%280,912 174,980 482,670 300,655 003668 OTAY RANCH VILLAGE 1,PARCEL R-5 08/18/2000 95,313 252,750 1.72 434,282 37.7% 100.0%252,750 157,438 434,282 270,513003669SALT CREEK RANCH, NEIGH 5, UNIT 5 08/25/2000 20,156 53,450 1.72 91,839 37.7% 100.0%53,450 33,294 91,839 57,206 003670 SALT CREEK RANCH NEIGH 6, UNIT 10 08/25/2000 18,196 48,250 1.72 82,904 37.7% 100.0%48,250 30,054 82,904 51,640003671SALT CREEK RANCH NEIGH 6, UNIT 8 08/25/2000 27,717 73,500 1.72 126,290 37.7% 100.0%73,500 45,783 126,290 78,666 003672 SALT CREEK RANCH, NEIGH 6, UNIT 9 08/25/2000 22,513 59,700 1.72 102,578 37.7% 100.0%59,700 37,187 102,578 63,895 003673 SALT CREEK RANCH, NEIGH 5, UN4 08/25/2000 20,854 55,300 1.72 95,018 37.7% 100.0%55,300 34,446 95,018 59,186 003674 SALT CREEK RANCH NEIGH 5, UN 3 08/25/2000 32,940 87,350 1.72 150,087 37.7% 100.0%87,350 54,410 150,087 93,489 003675 OTAY RANCH, PH4, SANTA ALICIA, WOODVILLE AVE & PIEDMONT 08/30/2000 97,540 258,655 1.72 444,428 37.7% 100.0%258,655 161,115 444,428 276,832003690EAST PALOMAR ST., PH 1B 711PZ 09/29/2000 111,698 297,515 1.72 511,198 37.5% 100.0%297,515 185,817 511,198 319,276 003699 OTAY RANCH SPA1, PH1,NEIGH R-8 10/09/2000 92,041 246,250 1.72 423,113 37.4% 100.0%246,250 154,209 423,113 264,966003700OTAY RANCH SPA 1 R-3 SILVERADO 10/09/2000 83,470 223,320 1.72 383,714 37.4% 100.0%223,320 139,850 383,714 240,295 003702 MCMILLIN OTAY RANCH SPA 1 MASTER UTILITIES 10/16/2000 36,519 97,705 1.72 167,879 37.4% 100.0%97,705 61,186 167,879 105,132 003703 SUNBOW II 16" WATER LINE RELOCATION 10/17/2000 187,566 501,825 1.72 862,249 37.4% 100.0%501,825 314,259 862,249 539,968 003704 CITY OF CV DWG 91-54, STA73+60 TO STA 77+38 10/31/2000 48,888 130,798 1.72 224,741 37.4% 100.0%130,798 81,910 224,741 140,739 003723 SALT CREEK RANCH NEIGH 6, UNIT 7 11/13/2000 12,968 34,850 1.72 59,880 37.2% 100.0%34,850 21,882 59,880 37,598003728SALT CREEK RANCH, NEIGH 6,UNIT 6 11/13/2000 54,643 146,850 1.72 252,321 37.2% 100.0%146,850 92,207 252,321 158,433 003724 SALT CREEK RANCH NEIGH 2, PH 1B, UNIT 6 11/20/2000 90,463 243,116 1.72 417,728 37.2% 100.0%243,116 152,653 417,728 262,292003725SALT CREEK RANCH NEIGHB 2 ,PH1B, UNIT 7 11/20/2000 62,390 167,671 1.72 288,097 37.2% 100.0%167,671 105,281 288,097 180,896Water - Page 38 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003726 SALT CREEK RANCH NEIGH 2, PH1B UNIT 8 11/20/2000 19,089 51,300 1.72 88,145 37.2% 100.0%51,300 32,211 88,145 55,346 003727 SALT CREEK RANCH, NEIGH 2 ,PH 1B, UNIT 9 11/20/2000 21,210 57,000 1.72 97,939 37.2% 100.0%57,000 35,790 97,939 61,495003740EAST ORANGE AVE 711 ZONE 12/12/2000 189,180 510,700 1.72 877,498 37.0% 100.0%510,700 321,520 877,498 552,444 003742 EAST ORANGE AVE 980 ZONE POTAB 12/12/2000 165,895 447,840 1.72 769,490 37.0% 100.0%447,840 281,945 769,490 484,446 003743 EAST ORANGE AVE, SHEET 10, STA112 TO STA 117.09 12/12/2000 19,625 52,978 1.72 91,028 37.0% 100.0%52,978 33,353 91,028 57,308 003747 MCMILLIN OTAY RANCH SPA1, SANTA CORA AVE. PH 2 711PS 12/27/2000 65,191 175,985 1.72 302,382 37.0% 100.0%175,985 110,794 302,382 190,370 003782 OTAY RANCH VIL 1, NEIGH R-13 01/23/2001 126,873 344,050 1.68 578,159 36.9% 100.0%344,050 217,177 578,159 364,955003784OYAY RANCH, R-46 CAPRI 01/29/2001 51,277 139,050 1.68 233,667 36.9% 100.0%139,050 87,773 233,667 147,499 003809 OTAY RANCH VILLAGE 5, UNIT 1 03/09/2001 184,866 505,888 1.68 850,120 36.5% 100.0%505,888 321,022 850,120 539,462003811OTAY RANCH VILLAGE 5, UNIT 4, PORTION OF PARCEL R-34 03/09/2001 18,272 50,000 1.68 84,023 36.5% 100.0%50,000 31,728 84,023 53,317 003800 AULD GOLF COURSE WATER MAIN 03/16/2001 24,181 66,170 1.68 111,195 36.5% 100.0%66,170 41,989 111,195 70,561 003817 SUNBOW UNITS 1 AND 2 03/21/2001 369,744 1,011,806 1.68 1,700,291 36.5% 100.0%1,011,806 642,062 1,700,291 1,078,954 003812 SUNBOW II - PH 1B UNIT 4 03/22/2001 96,675 264,550 1.68 444,563 36.5% 100.0%264,550 167,875 444,563 282,106 003813 SUNBOW II PH 1B, UNITS 3 & 16 03/22/2001 161,976 443,250 1.68 744,860 36.5% 100.0%443,250 281,274 744,860 472,667003818OTAY RANCH WATER LINE RELOCATIONS 03/23/2001 274,560 751,335 1.68 1,262,582 36.5% 100.0%751,335 476,775 1,262,582 801,197 003819 SUNBOW II PH 1A MAJOR INFRASTRUCTURE 03/23/2001 122,346 334,802 1.68 562,619 36.5% 100.0%334,802 212,456 562,619 357,022003821MCMILLIN OTAY RANCH PH3,UNIT 1 (R-41)05/01/2001 83,319 230,100 1.68 386,672 36.2% 100.0%230,100 146,782 386,672 246,659 003822 OTAY RANCH VILLAGE 5, UNIT 12 ( PORTION OF N R-38)05/01/2001 17,308 47,800 1.68 80,326 36.2% 100.0%47,800 30,492 80,326 51,240003823OTAY RANCH VILLAGE 5, UNIT 9 (PORTION OF N R-37)05/01/2001 13,542 37,400 1.68 62,849 36.2% 100.0%37,400 23,858 62,849 40,092 003824 OTAY RANCH VILLAGE 5, UN 11 (PORTION OF N R-37)05/01/2001 19,934 55,050 1.68 92,509 36.2% 100.0%55,050 35,116 92,509 59,012 003828 OTAY RANCH VIL 1, SANTA LUCIA RD, SANTA MADERA AVE AND PASEO 05/01/2001 108,393 299,350 1.68 503,043 36.2% 100.0%299,350 190,957 503,043 320,893 003835 MCMILLIN OTAY RANCH SPA 1,PH3, UNIT 3 (R-42)05/01/2001 54,821 151,400 1.68 254,420 36.2% 100.0%151,400 96,579 254,420 162,296 003825 KEMPTON ST SCHOOL WTR MAIN EXTENSION 05/03/2001 12,203 33,700 1.68 56,631 36.2% 100.0%33,700 21,497 56,631 36,124003826OTAY RANCH VILLAGE 5, UNIT 10 PORTIONS OF N R-35)05/03/2001 16,041 44,300 1.68 74,444 36.2% 100.0%44,300 28,259 74,444 47,488 003836 PRESSURE REDUCING STATION @TELEGRAPH CYN ESTATES GOTHAM ST 05/23/2001 41,802 115,445 1.68 194,000 36.2% 100.0%115,445 73,643 194,000 123,754003838OTAY RANCH VILLAGE 1, NEIGH R1 06/06/2001 117,968 327,300 1.68 550,012 36.0% 100.0%327,300 209,332 550,012 351,772 003839 OTAY RANCH VILLAGE 1,PARCEL LR-4 06/06/2001 89,801 249,150 1.68 418,685 36.0% 100.0%249,150 159,349 418,685 267,778003840OTAY RANCH VILLAGE 1, NEIGHBORHOOD R-14 06/06/2001 67,220 186,500 1.68 313,404 36.0% 100.0%186,500 119,280 313,404 200,444 003841 SHARP REES-STEALY MEDICAL OFFICE BUILDING 06/28/2001 13,786 38,250 1.68 64,277 36.0% 100.0%38,250 24,464 64,277 41,110 003858 MCMILLIN OTAY RANCH SPA1,PH2 U7 (R-12)07/16/2001 157,209 438,200 1.68 736,374 35.9% 100.0%438,200 280,991 736,374 472,192 003859 RANCHO DEL REY SPA 3 BOLERO U2 07/16/2001 90,299 251,700 1.68 422,970 35.9% 100.0%251,700 161,401 422,970 271,226 003861 OTAY RANCH PASEO BACKBONE 07/16/2001 45,946 128,070 1.68 215,215 35.9% 100.0%128,070 82,124 215,215 138,005003880EASTLAKE BUS. CENTER II 08/06/2001 63,624 178,172 1.68 299,409 35.7% 100.0%178,172 114,548 299,409 192,492 003904 FUERTE HILLS SUBDIVISION 08/17/2001 37,699 105,572 1.68 177,409 35.7% 100.0%105,572 67,873 177,409 114,058003906EASTLAKE TRAILS NORTH. TN1 & TN2 08/29/2001 174,072 487,470 1.68 819,170 35.7% 100.0%487,470 313,398 819,170 526,651 003908 EASTLAKE TRAILS NORTH. TN05 & TN06 08/29/2001 232,181 650,200 1.68 1,092,630 35.7% 100.0%650,200 418,019 1,092,630 702,461 003909 RANCHO SAN DIEGO TOWNE CTR 08/29/2001 256,092 717,160 1.68 1,205,153 35.7% 100.0%717,160 461,068 1,205,153 774,802 003910 EASTLAKE TRAILS NORTH. TN03 & TN07 08/29/2001 209,381 586,350 1.68 985,333 35.7% 100.0%586,350 376,969 985,333 633,478 003913 SAM MARTINEZ PORRES 09/10/2001 68,117 191,650 1.68 322,059 35.5% 100.0%191,650 123,533 322,059 207,592003924OLYMPIC PARKWAY ( FROM OLEANDER AVE TO BRANDYWINE AVE)10/09/2001 18,994 53,690 1.68 90,223 35.4% 100.0%53,690 34,696 90,223 58,305 003925 RIDGE AT WILLOW GLEN (EMERALD POINT)10/15/2001 30,600 86,500 1.68 145,359 35.4% 100.0%86,500 55,900 145,359 93,937003974WILLOW GLEN RANCH 11/09/2001 42,638 121,100 1.68 203,503 35.2% 100.0%121,100 78,462 203,503 131,852 003977 OTAY RANCH VILLAGE 5,UN 7, NEIGH R-34 12/18/2001 12,177 34,750 1.68 58,396 35.0% 100.0%34,750 22,573 58,396 37,932003978OTAY RANCH VILLAGE 5,UNIT 8, PORTION OF R-36 12/18/2001 35,744 102,000 1.68 171,406 35.0% 100.0%102,000 66,256 171,406 111,341 003990 OTAY RANCH VIL. 1 WEST, NEIGH R52A AND B 03/15/2002 81,816 236,860 1.64 388,578 34.5% 100.0%236,860 155,044 388,578 254,355 004009 PROCTOR VLY RD, REACH 3 03/25/2002 42,054 121,748 1.64 199,732 34.5% 100.0%121,748 79,694 199,732 130,741 004020 OTAY RANCH VIL 1, PHASE 7 R-48 04/16/2002 72,979 212,300 1.64 348,286 34.4% 100.0%212,300 139,321 348,286 228,561 004025 OTAY RANCH VIL 1, PH 7,NEIGH R-18 TRACT#96-04A 05/23/2002 27,281 79,750 1.64 130,833 34.2% 100.0%79,750 52,469 130,833 86,077004031SALT CREEK RANCH PROCTOR VLY REACH 4 06/11/2002 40,504 118,984 1.64 195,198 34.0% 100.0%118,984 78,480 195,198 128,750 004034 ROLLING HILLS RANCH, NEIGH 7 07/01/2002 227,670 672,090 1.64 1,102,589 33.9% 100.0%672,090 444,420 1,102,589 729,087004046OTAY RANCH NEIGH R-10, V1 07/15/2002 145,019 428,100 1.64 702,314 33.9% 100.0%428,100 283,081 702,314 464,406 004048 OTAY RANCH-OLYMPIC PKWY, PH 1 07/15/2002 305,900 903,026 1.64 1,481,448 33.9% 100.0%903,026 597,126 1,481,448 979,608004049OTAY RANCH V1, HERITAGE PARK 07/15/2002 4,741 13,996 1.64 22,961 33.9% 100.0%13,996 9,255 22,961 15,183 004050 EASTLKE TRAILS SO. LOT536 TS-7 07/15/2002 4,003 11,818 1.64 19,388 33.9% 100.0%11,818 7,815 19,388 12,821 004056 OTAY RANCH V1, NEIGH R-9 07/15/2002 97,611 288,150 1.64 472,721 33.9% 100.0%288,150 190,539 472,721 312,587 004057 SD TRACT#4828 BOOSTER PS 08/12/2002 235,801 699,534 1.64 1,147,612 33.7% 100.0%699,534 463,733 1,147,612 760,772 004074 FURY LANE TPM#19040 (POTABLE)08/16/2002 15,489 45,950 1.64 75,383 33.7% 100.0%45,950 30,461 75,383 49,972004086OTAY RANCH V5, PH 2A & 5 09/03/2002 212,103 632,360 1.64 1,037,410 33.5% 100.0%632,360 420,257 1,037,410 689,448 004129 OTAY RANCH V5, NEIGH R-40 09/17/2002 2,826 8,424 1.64 13,820 33.5% 100.0%8,424 5,598 13,820 9,184004130OTAY RANCH V 1, PH7 (POTABLE)09/17/2002 108,648 323,920 1.64 531,403 33.5% 100.0%323,920 215,272 531,403 353,162 004132 OTAY RANCH V1 W, NEIGH R-51B 09/17/2002 39,025 116,350 1.64 190,877 33.5% 100.0%116,350 77,325 190,877 126,854 004133 OTAY RANCH V1 W, NEIGH 51-A 09/17/2002 67,872 202,350 1.64 331,963 33.5% 100.0%202,350 134,478 331,963 220,617 004162 OTAY RANCH V1, P7, NEIGH R-17 09/25/2002 56,651 168,900 1.64 277,087 33.5% 100.0%168,900 112,249 277,087 184,148 004163 8"WTR MAIN- CHALDEAN CHURCH 09/25/2002 3,555 10,600 1.64 17,390 33.5% 100.0%10,600 7,045 17,390 11,557004164OTAY RANCH V5, P2, R-26A 09/25/2002 24,284 72,400 1.64 118,775 33.5% 100.0%72,400 48,116 118,775 78,936 004158 OTAY RANCH VIL 1, PHASE I 10/01/2002 39,813 119,290 1.64 195,700 33.4% 100.0%119,290 79,477 195,700 130,386004159E PALOMAR ST, SUNBOW-PASEO RAN 10/01/2002 112,612 337,414 1.64 553,540 33.4% 100.0%337,414 224,802 553,540 368,797Water - Page 39 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004161 OTAY RANCH VIL 5, NEIGH R-27 10/08/2002 61,977 185,700 1.64 304,648 33.4% 100.0%185,700 123,723 304,648 202,973 004171 OR V1, P7 BACKBONE CARNEROS ST 10/16/2002 34,360 102,950 1.64 168,893 33.4% 100.0%102,950 68,590 168,893 112,525004172OR VIL1, PH7, BACKBONE FIELDBR 10/18/2002 20,362 61,010 1.64 100,089 33.4% 100.0%61,010 40,648 100,089 66,684 004173 OR V1, P7 BACKBONE FIELDBRO P2 10/21/2002 2,221 6,656 1.64 10,919 33.4% 100.0%6,656 4,435 10,919 7,275 004177 OTAY RANCH VIL 5, PH2, R-28 11/13/2002 68,824 207,250 1.64 340,001 33.2% 100.0%207,250 138,426 340,001 227,093 004178 OTAY RANCH VIL 5, PH2, R-31 11/13/2002 69,986 210,750 1.64 345,743 33.2% 100.0%210,750 140,764 345,743 230,929 004182 OLYMPIC PARKWAY PH3, POTABLE 11/18/2002 94,117 283,416 1.64 464,955 33.2% 100.0%283,416 189,299 464,955 310,552004183MCMILLIN OTAY RANCH SPA 1, PH2 11/20/2002 84,124 253,322 1.64 415,584 33.2% 100.0%253,322 169,198 415,584 277,576 004185 OTAY RANCH VIL, 5, NEIGH R-32A 11/22/2002 62,182 187,250 1.64 307,191 33.2% 100.0%187,250 125,068 307,191 205,179004190OTAY RANCH VIL 1, NEIGH R-7 12/10/2002 135,816 411,050 1.64 674,343 33.0% 100.0%411,050 275,234 674,343 451,531 004191 SHARP CHULA VISTA HOSPITAL 12/10/2002 24,620 74,514 1.64 122,243 33.0% 100.0%74,514 49,894 122,243 81,853 004193 OLYMPIC PKWY FR E. PALOMAR PH3 12/24/2002 155,281 469,960 1.64 770,987 33.0% 100.0%469,960 314,679 770,987 516,242 004195 COUNTY OF S.D. TRACT#4724-1 12/26/2002 17,941 54,300 1.64 89,081 33.0% 100.0%54,300 36,359 89,081 59,648 004202 OLYMPIC PARKWY, PHASE 2 01/16/2003 174,511 530,840 1.61 855,945 32.9% 100.0%530,840 356,329 855,945 574,557004208SIEMPRE VIVA BUS.PARK EAST PH 01/16/2003 38,440 116,930 1.61 188,542 32.9% 100.0%116,930 78,490 188,542 126,559 004204 OTAY RANCH VIL 1, PH 7, R-16 01/21/2003 87,576 266,395 1.61 429,545 32.9% 100.0%266,395 178,819 429,545 288,335004230SIEMPRE VIVA BUS PARK CENTRAL 03/05/2003 98,472 302,610 1.61 487,939 32.5% 100.0%302,610 204,138 487,939 329,159 004242 OTAY RANCH VIL 1 W NEIGH4 R49A 04/18/2003 44,320 136,900 1.61 220,742 32.4% 100.0%136,900 92,580 220,742 149,279004243OTAY RANCH VIL 1 W NEIGH R-49B 04/18/2003 55,085 170,150 1.61 274,356 32.4% 100.0%170,150 115,065 274,356 185,535 004244 OTAY RANCH VIL 1 W, NEIGH R50B 04/30/2003 43,463 134,250 1.61 216,469 32.4% 100.0%134,250 90,787 216,469 146,388 004245 OTAY RANCH VIL 1 W NEIGH R-50A 04/30/2003 50,844 157,050 1.61 253,233 32.4% 100.0%157,050 106,206 253,233 171,250 004246 OTAY RANCH VIL 5, NEIGH R-32B 04/30/2003 48,416 149,550 1.61 241,140 32.4% 100.0%149,550 101,134 241,140 163,073 004247 OTAY RANCH VIL 5 PH2 NEIGHR26B 04/30/2003 25,074 77,450 1.61 124,883 32.4% 100.0%77,450 52,376 124,883 84,454004259OTAY RANCH VIL 5, PH2 R-33 07/10/2003 38,873 121,960 1.61 196,653 31.9% 100.0%121,960 83,087 196,653 133,972 004262 SYCAMORE RIDGE II 08/01/2003 10,146 32,000 1.61 51,598 31.7% 100.0%32,000 21,854 51,598 35,238004263OTAY RANCH VIL 1, W, R-56 08/01/2003 80,467 253,780 1.61 409,204 31.7% 100.0%253,780 173,313 409,204 279,456 004266 THE PARK AT OTAY RANCH 08/12/2003 33,486 105,610 1.61 170,289 31.7% 100.0%105,610 72,124 170,289 116,296004267THE POINTE UNIT 1 08/15/2003 266,443 840,321 1.61 1,354,963 31.7% 100.0%840,321 573,878 1,354,963 925,341 004268 THE POINTE UNIT 1 08/15/2003 34,021 107,296 1.61 173,008 31.7% 100.0%107,296 73,275 173,008 118,151 004282 THE POINTE MODEL CTR SPR GLEN LN - UNIT 1 08/15/2003 8,088 25,508 1.61 41,130 31.7% 100.0%25,508 17,420 41,130 28,089 004283 SALT CREEK RANCH, NEIGH 1, UN1 08/15/2003 68,536 216,150 1.61 348,528 31.7% 100.0%216,150 147,614 348,528 238,018 004284 SALT CREEK RANCH, NEIGH 1, UN3 08/15/2003 39,238 123,750 1.61 199,539 31.7% 100.0%123,750 84,512 199,539 136,271004285SALT CREEK RANCH, NEIGH1, UN 5 08/15/2003 51,398 162,100 1.61 261,376 31.7% 100.0%162,100 110,702 261,376 178,500 004287 SALT CREEK RANCH NEIGH 1, UN2 08/19/2003 45,453 143,350 1.61 231,143 31.7% 100.0%143,350 97,897 231,143 157,853004289SALT CREEK RANCH NEIGH1, UN 4 08/19/2003 39,206 123,650 1.61 199,378 31.7% 100.0%123,650 84,444 199,378 136,160 004290 SALT CREEK RANCH, NEIGH1, UN6 08/19/2003 74,702 235,600 1.61 379,890 31.7% 100.0%235,600 160,898 379,890 259,437 004360 CHASE AVE/HILLSDALE RD TR 4863 10/06/2003 80,076 255,230 1.61 411,542 31.4% 100.0%255,230 175,154 411,542 282,425 004361 OTAY RANCH VIL 1, WEST NEIGH R58 10/06/2003 71,878 229,100 1.61 369,409 31.4% 100.0%229,100 157,222 369,409 253,510 004364 HILLSDALE RANCH 16" MAIN 10/20/2003 9,113 29,048 1.61 46,838 31.4% 100.0%29,048 19,935 46,838 32,144004365 CHASE AVE/HILLSDALE TR4794-1 10/20/2003 23,499 74,900 1.61 120,771 31.4% 100.0%74,900 51,401 120,771 82,881 004367 OLYMPIC PKWY WEST OF HUNTE PARKWAY 10/20/2003 190,075 605,840 1.61 976,878 31.4% 100.0%605,840 415,765 976,878 670,394004369OLYMPIC PKWY FROM SR125 TO SDGE ESMNT 10/20/2003 298,711 952,104 1.61 1,535,206 31.4% 100.0%952,104 653,393 1,535,206 1,053,553 004371 OTAY RANCH VIL 1,SO NEIGH R-57 10/20/2003 85,713 273,200 1.61 440,517 31.4% 100.0%273,200 187,487 440,517 302,310004372HILLSDALE RANCH TR 4794-1 10/23/2003 167,005 532,304 1.61 858,306 31.4% 100.0%532,304 365,299 858,306 589,022 004380 OTAY RANCH VIL 1 WEST SOUTH BACKBONE 11/05/2003 84,809 271,760 1.61 438,195 31.2% 100.0%271,760 186,951 438,195 301,446 004402 SINGING HILLS AREA 1, TRACT MAP#4655-1 12/09/2003 18,050 58,150 1.61 93,763 31.0% 100.0%58,150 40,100 93,763 64,659 004404 OTAY RANCH VIL1, NEIGH R12 12/15/2003 55,330 178,250 1.61 287,417 31.0% 100.0%178,250 122,920 287,417 198,201 004408 OTAY RANCH VIL 1, NEIGH R-47 MIXED USE PROJECT 01/05/2004 38,302 124,060 1.48 183,914 30.9% 100.0%124,060 85,758 183,914 127,132004409MCMILLIN OTAY RANCH VIL 6 PH1 LA MEDIA RD 01/05/2004 49,702 160,984 1.48 238,652 30.9% 100.0%160,984 111,282 238,652 164,971 004411 PIPER RANCH BUSINESS PARK 01/05/2004 223,108 722,650 1.48 1,071,297 30.9% 100.0%722,650 499,542 1,071,297 740,549004413SUNROAD OTAY PARK 1 (SO) ALT#2 01/07/2004 23,649 76,600 1.48 113,556 30.9% 100.0%76,600 52,951 113,556 78,497 004419 PASEO RANCHERO, E PALOMAR ST TO OLYMPIC PKWY 02/09/2004 46,128 150,220 1.48 222,695 30.7% 100.0%150,220 104,092 222,695 154,312004431MCMILLIN OTAY RANCH VIL 6, SANTA VENETIA ST.02/09/2004 68,943 224,520 1.48 332,841 30.7% 100.0%224,520 155,577 332,841 230,636 004433 OTAY LAKES RD - FROM HUNTE PKWY TO STA211+00 02/09/2004 190,432 620,159 1.48 919,359 30.7% 100.0%620,159 429,727 919,359 637,052 004439 ROLLING HILLS RANCH - NEIGH 8, UNIT 3 02/19/2004 345,376 1,124,750 1.48 1,667,393 30.7% 100.0%1,124,750 779,374 1,667,393 1,155,388 004440 VISTA PACIFICA COUNTY TR4468 03/02/2004 27,110 88,770 1.48 131,598 30.5% 100.0%88,770 61,660 131,598 91,408 004441 VISTA PACIFICA COUNTY TR4963-1 03/02/2004 41,714 136,585 1.48 202,481 30.5% 100.0%136,585 94,871 202,481 140,643004443PLAZA @ SUNBOW 03/08/2004 56,683 185,600 1.48 275,144 30.5% 100.0%185,600 128,917 275,144 191,114 004468 MCMILLIN OTAY RANCH SPA1,PH2 MASTER UTILITIES 04/06/2004 2,919 9,610 1.48 14,246 30.4% 100.0%9,610 6,691 14,246 9,918004472MCMILLIN OTAY RANCH VIL 6, R-1 04/28/2004 101,976 335,740 1.48 497,720 30.4% 100.0%335,740 233,764 497,720 346,545 004474 MCMILLIN OTAY RANCH, VIL 6 MASTER UTILITIES 04/29/2004 54,004 177,800 1.48 263,581 30.4% 100.0%177,800 123,796 263,581 183,523 004475 OTAY RANCH VIL 1 WEST, R-55 04/29/2004 78,746 259,260 1.48 384,342 30.4% 100.0%259,260 180,514 384,342 267,603 004476 SUNBOW PLANNING AREA 11 04/29/2004 3,120 10,270 1.48 15,225 30.4% 100.0%10,270 7,150 15,225 10,600 004509 RCP BLOCK & BRICK - POTABLE 07/19/2004 6,348 21,250 1.48 31,502 29.9% 100.0%21,250 14,902 31,502 22,092004513MCMILLIN OTAY RANCH VIL 6,NR-3 07/27/2004 135,744 454,400 1.48 673,628 29.9% 100.0%454,400 318,656 673,628 472,393 004537 EASTLAKE III, WOODS N WR-6 & 7 09/09/2004 233,595 790,780 1.48 1,172,297 29.5% 100.0%790,780 557,185 1,172,297 826,003004538OTAY RANCH VIL6, NEIGH R2A/2B UNIT 2 09/23/2004 139,384 471,850 1.48 699,497 29.5% 100.0%471,850 332,466 699,497 492,867Water - Page 40 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004540 EASTLAKE TERRACES COMMERCIAL DEV. :PHASE 2 09/23/2004 53,455 180,960 1.48 268,265 29.5% 100.0%180,960 127,505 268,265 189,021 004541 EASTLAKE TERRACES COMMERCIAL DEV, PHASE 1 09/23/2004 146,709 496,650 1.48 736,262 29.5% 100.0%496,650 349,941 736,262 518,772004542SAN MIGUEL RANCH PLANNING AR-H 10/04/2004 84,212 286,700 1.48 425,020 29.4% 100.0%286,700 202,488 425,020 300,179 004572 EASTLAKE PARKWAY IMPOV PLANS 10/18/2004 388,001 1,320,944 1.48 1,958,242 29.4% 100.0%1,320,944 932,943 1,958,242 1,383,048 004544 OTAY RANCH VIL 6, PLAN AREA R5 11/04/2004 87,883 300,905 1.48 446,079 29.2% 100.0%300,905 213,022 446,079 315,796 004545 MCMILLIN OTAY RANCH VIL 6, NR4 11/04/2004 71,657 245,350 1.48 363,721 29.2% 100.0%245,350 173,693 363,721 257,492 004546 EASTLAKE III VISTAS, PH IV 11/12/2004 75,916 259,930 1.48 385,335 29.2% 100.0%259,930 184,014 385,335 272,792004547SAN MIGUEL RANCH PLAN AREA I 11/29/2004 105,216 360,250 1.48 534,055 29.2% 100.0%360,250 255,034 534,055 378,077 004548 SAN MIGUEL RANCH PA E-1 11/29/2004 37,174 127,280 1.48 188,687 29.2% 100.0%127,280 90,106 188,687 133,578004549TRANSBORDER PLAZA 11/29/2004 21,414 73,320 1.48 108,694 29.2% 100.0%73,320 51,906 108,694 76,948 004552 OTAY RANCH VIL 1 WEST SO R-54 12/15/2004 30,122 103,730 1.48 153,775 29.0% 100.0%103,730 73,608 153,775 109,120 004551 OTAY RANCH VIL 1 WEST -SO R-59 12/16/2004 59,554 205,080 1.48 304,022 29.0% 100.0%205,080 145,526 304,022 215,736 004553 OTAY RANCH VIL 6, R-9A, UN 1 12/16/2004 52,315 180,150 1.48 267,065 29.0% 100.0%180,150 127,835 267,065 189,510 004554 OTAY RANCH VIL 1, W SO NR59C 01/05/2005 35,349 122,430 1.42 173,547 28.9% 100.0%122,430 87,081 173,547 123,438004555OTAY RANCH VIL 5, NEIGH R-39, UNIT 2 01/05/2005 98,904 342,550 1.42 485,572 28.9% 100.0%342,550 243,646 485,572 345,374 004556 MCMILLIN OTAY RANCH VIL 6, NR6 01/05/2005 80,113 277,470 1.42 393,319 28.9% 100.0%277,470 197,357 393,319 279,757004557MCMILLIN OTAY RANCH VIL 6 MAGDALENA AVE., PH `01/05/2005 33,174 114,900 1.42 162,873 28.9% 100.0%114,900 81,726 162,873 115,848 004559 OTAY RANCH VIL II, BACKBONE PHASE 1 01/05/2005 245,191 849,210 1.42 1,203,772 28.9% 100.0%849,210 604,019 1,203,772 856,209004561MCMILLIN OTAY RANCH VIL 6, MAG 01/05/2005 89,055 308,440 1.42 437,220 28.9% 100.0%308,440 219,385 437,220 310,982 004563 OTAY RANCH VIL 5, E PALOMAR ST.01/05/2005 45,399 157,238 1.42 222,888 28.9% 100.0%157,238 111,839 222,888 158,535 004565 OTAY RANCH VIL 5, PH2 NR29 01/17/2005 46,471 160,950 1.42 228,150 28.9% 100.0%160,950 114,479 228,150 162,277 004571 EASTLAKE III VISTAS, PH3 UR7&8 01/20/2005 139,747 484,010 1.42 686,094 28.9% 100.0%484,010 344,263 686,094 487,999 004574 OTAY RANCH VIL 1, W SO NR-60 01/27/2005 27,822 96,360 1.42 136,592 28.9% 100.0%96,360 68,538 136,592 97,154004566FURY LANE/SUNDOWN LANE/LELANI 02/09/2005 41,948 146,129 1.42 207,141 28.7% 100.0%146,129 104,181 207,141 147,679 004568 OTAY RANCH VIL II, PH1 - EASTLAKE PARKWAY 02/24/2005 62,080 216,260 1.42 306,553 28.7% 100.0%216,260 154,180 306,553 218,553004570OTAY MESA GENERATING CO - PUBLIC IMPROVEMENTS 03/15/2005 27,880 97,690 1.42 138,478 28.5% 100.0%97,690 69,810 138,478 98,957 004576 SAN MIGUEL RANCH BACKBONE IMPROVEMENTS 03/16/2005 358,381 1,255,747 1.42 1,780,047 28.5% 100.0%1,255,747 897,366 1,780,047 1,272,034004578EASTLAKE BUSINESS CTR II, PH2 03/17/2005 75,025 262,884 1.42 372,643 28.5% 100.0%262,884 187,859 372,643 266,294 004580 EASTLAKE III WOODS N WR 1&3 03/17/2005 196,273 687,726 1.42 974,865 28.5% 100.0%687,726 491,453 974,865 696,645 004581 EASTLAKE III WOODS NEIGH 4 03/17/2005 146,198 512,270 1.42 726,153 28.5% 100.0%512,270 366,072 726,153 518,914 004584 EASTLAKE III WOODS NEIGH WR 2 & 5 03/17/2005 164,874 577,710 1.42 818,916 28.5% 100.0%577,710 412,836 818,916 585,203 004585 OTAY RANCH VIL 2, SANTA VENETIA & STREET "B"03/17/2005 38,813 136,000 1.42 192,783 28.5% 100.0%136,000 97,187 192,783 137,764004587EASTLAKE III BACKBONE IMPROV 03/28/2005 342,322 1,199,478 1.42 1,700,284 28.5% 100.0%1,199,478 857,156 1,700,284 1,215,035 004589 OTAY RANCH VIL II, PH1 HUNTE PARKWAY 03/28/2005 34,208 119,865 1.42 169,911 28.5% 100.0%119,865 85,657 169,911 121,420004591SUNBOW PHASE 1C - EAST PALOMAR ST.03/30/2005 66,680 233,642 1.42 331,192 28.5% 100.0%233,642 166,962 331,192 236,672 004593 SUNBOW PHASE 2A, UNIT 8 03/30/2005 46,990 164,650 1.42 233,395 28.5% 100.0%164,650 117,660 233,395 166,785 004594 SUNBOW PHASE 2A EAST PALOMAR ST.03/30/2005 30,844 108,074 1.42 153,197 28.5% 100.0%108,074 77,230 153,197 109,475 004596 SUNBOW PHASE 2B, UNITS 7 & 11 04/01/2005 127,669 449,972 1.42 637,844 28.4% 100.0%449,972 322,303 637,844 456,872 004597 SUNBOW PHASE 2A, UNIT 9 04/01/2005 63,157 222,600 1.42 315,540 28.4% 100.0%222,600 159,443 315,540 226,013004598SUNBOW PHASE 2A, UNITS 10 & 12 04/01/2005 215,065 758,002 1.42 1,074,483 28.4% 100.0%758,002 542,937 1,074,483 769,625 004600 RANCHO SD. ELEM SCHOOL - WATER MAIN RELOCATION AND EXT.04/29/2005 4,947 17,436 1.42 24,716 28.4% 100.0%17,436 12,489 24,716 17,704004601VISTA GRANDE ELEM SCHOOL WATER MAIN RELOCATION 04/29/2005 17,141 60,415 1.42 85,639 28.4% 100.0%60,415 43,274 85,639 61,342 004602 EASTLAKE III VISTAS PH1, UNITS VR-4, 5 & 12 05/23/2005 280,434 994,244 1.42 1,409,361 28.2% 100.0%994,244 713,810 1,409,361 1,011,840004604EASTLAKE III VISTAS PH2 UNITS VR-2, 3 AND 6 05/23/2005 468,098 1,707,630 1.42 2,420,600 27.4% 100.0%1,707,630 1,239,532 2,420,600 1,757,062 004605 OTAY RANCH V6, NEIGH R2A/R-2B, UNIT 2 05/23/2005 94,789 336,060 1.42 476,372 28.2% 100.0%336,060 241,271 476,372 342,007 004611 SUNBOW PHASE 1C, UNIT 5 05/27/2005 108,485 384,620 1.42 545,207 28.2% 100.0%384,620 276,135 545,207 391,427 004612 SUNBOW PHASE 1C, UN 6,13,14,15 05/27/2005 148,730 527,302 1.42 747,461 28.2% 100.0%527,302 378,572 747,461 536,634 004614 OTAY RANCH VILLAGE 6, BACKBONE IMPROVEMENTS 05/27/2005 110,821 392,900 1.42 556,944 28.2% 100.0%392,900 282,079 556,944 399,853004606SAN MIGUEL RANCH PLAN AREA G 06/08/2005 65,438 233,380 1.42 330,821 28.0% 100.0%233,380 167,942 330,821 238,061 004607 SAN MIGUEL RANCH PLAN AREA F 06/09/2005 44,162 157,500 1.42 223,259 28.0% 100.0%157,500 113,338 223,259 160,659004608OTAY RANCH VIL II, NEIGH R-2 06/23/2005 45,695 162,970 1.42 231,013 28.0% 100.0%162,970 117,275 231,013 166,239 004609 OTAY RANCH VIL 6, EAST PALOMAR ST.06/23/2005 85,494 304,910 1.42 432,216 28.0% 100.0%304,910 219,416 432,216 311,026004636OTAY RANCH VIL 6, NEIGH R-9A,, UNIT 2 07/11/2005 42,711 153,240 1.42 217,221 27.9% 100.0%153,240 110,529 217,221 156,677 004638 HIDDEN GLEN ESTATE 08/11/2005 29,434 106,240 1.42 150,597 27.7% 100.0%106,240 76,806 150,597 108,873 004640 OTAY RANCH VIL5, PH2, NEIGH R-25 08/18/2005 62,601 225,950 1.42 320,289 27.7% 100.0%225,950 163,349 320,289 231,551 004641 AIRWAY TRUCK PARKING & STORAGE 08/18/2005 97,120 350,540 1.42 496,897 27.7% 100.0%350,540 253,420 496,897 359,229 004645 OPUS CROSSING, OTAY MESA 02/13/2006 100,174 375,112 1.37 513,071 26.7% 100.0%375,112 274,938 513,071 376,055004647OPUS CROSSING PHASE II, UTILITY PLANS 02/13/2006 32,513 121,750 1.37 166,527 26.7% 100.0%121,750 89,237 166,527 122,056 004648 CLOUD RESIDENCE 02/13/2006 7,187 26,910 1.37 36,807 26.7% 100.0%26,910 19,723 36,807 26,977004649OTAY RANCH VIL 11, NEIGH R-7 IMPROVEMENTS 02/21/2006 37,150 139,110 1.37 190,272 26.7% 100.0%139,110 101,960 190,272 139,459 004650 OTAY RANCH VIL 11, NEIGH R-3 02/28/2006 54,428 203,810 1.37 278,768 26.7% 100.0%203,810 149,382 278,768 204,322 004651 SAN MIGUEL RANCH LOT 5 02/28/2006 92,119 344,950 1.37 471,816 26.7% 100.0%344,950 252,831 471,816 345,817 004652 OTAY RANCH VILL 11, NEIGH R-10 02/28/2006 73,434 274,980 1.37 376,113 26.7% 100.0%274,980 201,546 376,113 275,671 004653 OTAY RANCH VIL 11, NEIGH R-4 02/28/2006 42,048 157,450 1.37 215,357 26.7% 100.0%157,450 115,402 215,357 157,845004655COPART AUTO STORAGE - POTABLE 04/11/2006 4,069 15,430 1.37 21,105 26.4% 100.0%15,430 11,361 21,105 15,539 004657 COPART AUTO STORAGE PHASE 2 04/11/2006 62,116 235,540 1.37 322,167 26.4% 100.0%235,540 173,424 322,167 237,206004666PROCTOR VLY RD, REACH 5 05/10/2006 169,885 648,290 1.37 886,719 26.2% 100.0%648,290 478,405 886,719 654,354Water - Page 41 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004667 EASTLAKE PROFESSIONAL CENTER 05/11/2006 12,032 45,917 1.37 62,804 26.2% 100.0%45,917 33,885 62,804 46,347 004668 PROCTOR VLY LN & 2 MILE COULEE 05/11/2006 18,794 71,720 1.37 98,097 26.2% 100.0%71,720 52,926 98,097 72,391004669LAS PALMAS ROAD IMPROVEMENTS 06/06/2006 11,837 45,460 1.37 62,179 26.0% 100.0%45,460 33,623 62,179 45,989 004696 SAN MIGUEL RANCH PLANNING E2 08/02/2006 59,121 230,000 1.37 314,590 25.7% 100.0%230,000 170,879 314,590 233,725 004693 OTAY RANCH VIL II NEIGH R-23 08/07/2006 105,636 410,960 1.37 562,103 25.7% 100.0%410,960 305,324 562,103 417,616 004695 EASTLAKE VILLAGE WEST 08/07/2006 26,520 103,170 1.37 141,114 25.7% 100.0%103,170 76,650 141,114 104,841 004694 OTAY RANCH VIL II, NEIGH R-1 08/08/2006 126,159 490,800 1.37 671,307 25.7% 100.0%490,800 364,641 671,307 498,749004697SKYLINE WESLEYAN CHURCH 08/10/2006 132,871 516,910 1.37 707,020 25.7% 100.0%516,910 384,039 707,020 525,282 004700 VISTA DEL LAGO-POINT UN#10 10/19/2006 27,219 107,280 1.37 146,736 25.4% 100.0%107,280 80,061 146,736 109,507004711OTAY RANCH VIL 11, PH2 POTABLE 10/26/2006 80,314 316,552 1.37 432,974 25.4% 100.0%316,552 236,238 432,974 323,122 004715 VISTA DEL LAGO - POINT UNIT 9 10/27/2006 38,133 150,300 1.37 205,578 25.4% 100.0%150,300 112,167 205,578 153,420 004716 ROLLING HILLS SUBAREA 111, N9B 11/07/2006 61,802 245,200 1.37 335,380 25.2% 100.0%245,200 183,398 335,380 250,849 004713 OTAY RANCH VIL,2 PH2 EASTLAKE 11/14/2006 94,430 374,652 1.37 512,442 25.2% 100.0%374,652 280,222 512,442 383,282 004717 OTAY RANCH VIL11, PH3 HUNTE 11/14/2006 106,355 421,969 1.37 577,161 25.2% 100.0%421,969 315,614 577,161 431,690004719OTAY RANCH VIL 11 PH3 EASTLAKE PARKWAY IMPROVEMENTS 11/14/2006 35,929 142,550 1.37 194,977 25.2% 100.0%142,550 106,621 194,977 145,835 004722 CHULA VISTA AUTO PARK NORTH 11/29/2006 28,538 113,225 1.37 154,867 25.2% 100.0%113,225 84,687 154,867 115,834004723OTAY RANCH VIL 6, BIRCH RD 11/29/2006 28,343 112,448 1.37 153,804 25.2% 100.0%112,448 84,105 153,804 115,038 004725 OTAY RANCH VIL II, NEIGH R-5 11/30/2006 23,592 93,600 1.37 128,024 25.2% 100.0%93,600 70,008 128,024 95,756004726SIEMPRE VIVA BUS PARK WEST PHS 12/12/2006 78,522 313,615 1.37 428,957 25.0% 100.0%313,615 235,093 428,957 321,555 004727 OTAY RANCH VIL, PH2 BACKBONE 01/29/2007 123,854 497,985 1.32 658,679 24.9% 100.0%497,985 374,131 658,679 494,858 004729 OTAY RANCH VIL II, NEIGH R-6 01/30/2007 22,387 90,010 1.32 119,055 24.9% 100.0%90,010 67,624 119,055 89,445 004730 EASTLAKE III VISTAS VR-12 02/06/2007 15,803 63,970 1.32 84,612 24.7% 100.0%63,970 48,167 84,612 63,709 004731 CAPISTRANO AVE WTR EXTENSION 02/07/2007 2,276 9,210 1.32 12,182 24.7% 100.0%9,210 6,934 12,182 9,172004732OTAY RANCH VIL11, PH3 BACKBONE 02/14/2007 128,338 519,495 1.32 687,130 24.7% 100.0%519,495 391,157 687,130 517,379 004733 CHULA VISTA CROSSINGS 02/28/2007 13,269 53,710 1.32 71,042 24.7% 100.0%53,710 40,441 71,042 53,491004734ROLLING HILLS RANCH NEIGH 10B 03/05/2007 30,125 122,770 1.32 162,386 24.5% 100.0%122,770 92,645 162,386 122,540 004735 ROLLING HILLS RANCH NEIGH 9-A 03/05/2007 59,553 242,700 1.32 321,017 24.5% 100.0%242,700 183,147 321,017 242,247004736 ROLLING HILLS RANCH, SUB 3 NEIGH 10A 03/05/2007 57,064 232,560 1.32 307,604 24.5% 100.0%232,560 175,496 307,604 232,126 004750 ROLLING HILLS RANCH SUBAREA III, BACKBONE IMPROVEMENTS 06/04/2007 308,204 1,282,180 1.32 1,695,925 24.0% 100.0%1,282,180 973,976 1,695,925 1,288,267 004751 ROLLINGS HILLS RANCH SUBAR III 06/04/2007 123,827 515,140 1.32 681,370 24.0% 100.0%515,140 391,313 681,370 517,586 004753 SAN MIGUEL RANCH PH3 SR 125 06/04/2007 23,576 98,080 1.32 129,729 24.0% 100.0%98,080 74,504 129,729 98,545 004786 MCMILLIN OTAY RANCH VIL 6, BIRCH RD, PHASE 1 07/31/2007 67,960 284,700 1.32 376,569 23.9% 100.0%284,700 216,740 376,569 286,679004788MCMILLIN OTAY RANCH VIL 6, BIRCH RD, PH2 07/31/2007 79,309 332,242 1.32 439,453 23.9% 100.0%332,242 252,933 439,453 334,552 004792 MCMILLIN ROLLING HILLS RANCH, NEIGHBORHOOD 7C 08/02/2007 31,131 131,330 1.32 173,709 23.7% 100.0%131,330 100,199 173,709 132,532004808MARTINEZ RANCH BUSINESS PARK 10/17/2007 74,482 318,700 1.32 421,541 23.4% 100.0%318,700 244,218 421,541 323,024 004810 VISTA DEL LAGO- THE POINTE UNIT 8, TRACT MAP 4828 10/29/2007 64,360 275,390 1.32 364,255 23.4% 100.0%275,390 211,030 364,255 279,127 004811 MCMILLIN OTAY RANCH VILLAGE 7,NEIGHBORHOOD R-1A 10/30/2007 150,537 644,130 1.32 851,983 23.4% 100.0%644,130 493,593 851,983 652,870 004813 MCMILLIN OTAY RANCH VILLAGE 7, NEIGHBORHOOD R-5 10/30/2007 30,541 130,680 1.32 172,849 23.4% 100.0%130,680 100,139 172,849 132,453 004814 MCMILLIN OTAY RANCH VILLAGE 6, MAGDALENA AVENUE, PH3 11/06/2007 21,600 93,090 1.32 123,129 23.2% 100.0%93,090 71,490 123,129 94,559004817POINTE LAKEVIEW CONDONMINIUMS PHASE 1 & 2 01/23/2008 19,436 84,985 1.24 105,068 22.9% 100.0%84,985 65,549 105,068 81,038 004823 OTAY RANCH VILLAGE 6, EAST PALOMAR ST 04/18/2008 10,379 46,400 1.24 57,365 22.4% 100.0%46,400 36,021 57,365 44,533004824OTAY RANCH VILLAGE 7 SANTA LUNA STREET 04/28/2008 30,348 135,660 1.24 167,718 22.4% 100.0%135,660 105,312 167,718 130,199 004825 OTAY RANCH VILLAGE 7 LA MEDIA RD 04/28/2008 63,648 284,520 1.24 351,754 22.4% 100.0%284,520 220,872 351,754 273,066004828OTAY RANCH VILLAGE 7, UNITS 1&2 IMPROVEMENT PLANS 05/09/2008 236,531 1,065,290 1.24 1,317,027 22.2% 100.0%1,065,290 828,759 1,317,027 1,024,602 004827 TPM20918 BRAYTON WAY & CRUMMY COURT IMPROVEMENT PLANS 05/16/2008 5,353 24,110 1.24 29,807 22.2% 100.0%24,110 18,757 29,807 23,189 004831 OTAY PACIFIC 06/20/2008 123,724 561,442 1.24 694,115 22.0% 100.0%561,442 437,718 694,115 541,155 004856 MCMILLIN OTAY RANCH V7 BOB PLETCHER WAY, PH-1 06/30/2008 17,237 78,220 1.24 96,704 22.0% 100.0%78,220 60,983 96,704 75,394 004858 MCMILLIN OTAY RANCH VILLAGE 7 WOLF CYN LOOP & PEABODY WAY 06/30/2008 80,310 364,440 1.24 450,560 22.0% 100.0%364,440 284,130 450,560 351,272004860MCMILLIN OTAY RANCH VILLAGE 7 MAGDALENA AVE 06/30/2008 117,632 533,800 1.24 659,941 22.0% 100.0%533,800 416,168 659,941 514,512 004862 MCMILLIN OTAY RANCH VILLAGE 12 TOWN CENTER DRIVE 06/30/2008 14,797 67,150 1.24 83,018 22.0% 100.0%67,150 52,353 83,018 64,724004863MCMILLIN OTAY RANCH VIL 12 BIRCH RD PHASE 3 06/30/2008 91,145 413,602 1.24 511,340 22.0% 100.0%413,602 322,457 511,340 398,657 004865 PETERSEN RESIDENCE IMPROV - RESERVOIR DR. JAMUL, COUNTY OF SD 06/30/2008 9,996 45,360 1.24 56,079 22.0% 100.0%45,360 35,364 56,079 43,720004866MCMILLIN OTAY RANCH VIL 7 NEIGH R-1B 06/30/2008 94,577 429,180 1.24 530,599 22.0% 100.0%429,180 334,603 530,599 413,672 004854 LA MEDIA ROAD IMPROVEMENT PLANS 07/07/2008 15,829 71,952 1.24 88,955 22.0% 100.0%71,952 56,123 88,955 69,385 004868 BRITANNIA INDUSTRIAL PARK 07/22/2008 95,418 433,718 1.24 536,209 22.0% 100.0%433,718 338,300 536,209 418,244 004878 TRAVEL PLAZA 12/04/2008 9,769 46,150 1.24 57,056 21.2% 100.0%46,150 36,381 57,056 44,978 004881 ALTA ROAD WEST OF OTAY GENERATING PLANT 12/04/2008 7,628 36,034 1.24 44,549 21.2% 100.0%36,034 28,406 44,549 35,119004882CG-4530 LOOP ROAD AND ACCESS ROAD 12/04/2008 100,794 476,190 1.24 588,718 21.2% 100.0%476,190 375,396 588,718 464,106 004876 JAMUL VISTA ESTATES 02/19/2009 49,046 235,420 1.24 292,915 20.8% 100.0%235,420 186,374 292,915 231,891004877POINTE PARKWAY WEST 03/12/2009 21,685 104,930 1.24 130,556 20.7% 100.0%104,930 83,245 130,556 103,575 004879 OTAY RANCH VIL 6 - LA MEDIA ROAD 04/09/2009 32,898 160,474 1.24 199,666 20.5% 100.0%160,474 127,576 199,666 158,734 004884 OTAY RANCH VIL 11 NEIGH R-8 & R-9 05/14/2009 56,035 275,580 1.24 342,883 20.3% 100.0%275,580 219,545 342,883 273,164 004885 AMBIANCE COUNTY OF SAN DIEGO TRACT NO. 5305 06/22/2009 21,613 107,170 1.24 133,344 20.2% 100.0%107,170 85,557 133,344 106,452 004928 HIGH TECH HIGH SCHOOL 08/10/2009 19,022 95,909 1.24 119,332 19.8% 100.0%95,909 76,887 119,332 95,665004930YACOO COURT WATERMAIN EXTENSION 10/15/2009 5,169 26,510 1.24 32,984 19.5% 100.0%26,510 21,341 32,984 26,553 004904 OTAY RANCH TOWN CENTER 11/30/2009 127,919 661,650 1.24 823,241 19.3% 100.0%661,650 533,731 823,241 664,081004943EAST SAN DIEGO HEIGHTS LOTS 1-9,BLK 51 & LOTS 15-24 BLK52 02/03/2010 12,326 65,446 1.21 79,447 18.8% 100.0%65,446 53,120 79,447 64,484Water - Page 42 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004952 SUNDOWN LANE/DESIRAE LANE TM5127 06/30/2010 23,448 129,070 1.21 156,682 18.2% 100.0%129,070 105,622 156,682 128,217 004983 AIRWAY BUSINESS CENTER TRACT 5304-1 09/13/2010 44,425 251,460 1.21 305,254 17.7% 100.0%251,460 207,035 305,254 251,326005012SAN MIGUEL RANCH ROAD 08/30/2011 55,568 350,960 1.20 422,471 15.8% 100.0%350,960 295,392 422,471 355,581 005033 OTAY RANCH VILL 11, PH 3, NEIGHBORHOODS R11 & R12 11/23/2011 36,726 239,520 1.20 288,325 15.3% 100.0%239,520 202,794 288,325 244,115 005036 ROLLING HILLS RANCH SA-3, NB 11, IMPROVEMENTS VIA PONTE TERESA 01/23/2012 9,625 64,165 1.18 75,870 15.0% 100.0%64,165 54,540 75,870 64,489 005037 OTAY RANCH VIL II, NEIGH R-13 & R14 01/23/2012 44,307 295,380 1.18 349,261 15.0% 100.0%295,380 251,073 349,261 296,872 005038 SAN MIGUEL RANCH PH3 PLANNING AREA K 02/09/2012 62,547 421,660 1.18 498,577 14.8% 100.0%421,660 359,113 498,577 424,621005040SAN MIGUEL RANCH, PH3 PLANNING AREA J-2 02/21/2012 45,574 307,240 1.18 363,285 14.8% 100.0%307,240 261,666 363,285 309,397 005043 ALTA RD N OF CALZADA DE LA FUENTE AND OTAY GENERATING PLANT 02/21/2012 5,672 38,240 1.18 45,216 14.8% 100.0%38,240 32,568 45,216 38,509005044SAN MIGUEL RANCH, PHASE 3 PLANNING AREA L 05/02/2012 70,126 489,250 1.18 578,496 14.3% 100.0%489,250 419,124 578,496 495,578 005047 COUNTY OF SAN DIEGO TM 5518-1RPL 1,06/01/2012 6,998 49,398 1.18 58,409 14.2% 100.0%49,398 42,400 58,409 50,134 005090 OTAY RANCH VIL 2 PLANNING AREA R-15 10/08/2012 38,532 285,422 1.18 337,487 13.5% 100.0%285,422 246,890 337,487 291,927 005091 SHARP CHULA VISTA CANCER CENTER 10/08/2012 21,595 159,958 1.18 189,137 13.5% 100.0%159,958 138,363 189,137 163,603 005092 OTAY RANCH VIL II PHASE 3, NEIGH R-15 & R-16 10/11/2012 41,737 309,160 1.18 365,555 13.5% 100.0%309,160 267,423 365,555 316,205005096SAN MIGUEL RANCH, PH3, PLANNING AREA J-1 03/14/2013 32,244 254,558 1.18 300,007 12.7% 100.0%254,558 222,314 300,007 262,006 005097 SAN MIGUEL RANCH, PH 3, BACKBONE IMPROVEMENTS 03/14/2013 22,224 175,450 1.18 206,775 12.7% 100.0%175,450 153,226 206,775 180,583005152SIEMPRE VIVA INDUSTRIAL PARK 08/31/2013 59,305 501,168 1.18 590,647 11.8% 100.0%501,168 441,863 590,647 520,754 005153 ROLLING HILS RANCH SUBAREA 3, NB 11 IMPROVEMENTS 08/31/2013 60,711 513,045 1.18 604,645 11.8% 100.0%513,045 452,334 604,645 533,095005157RANCHO SAN DIEGO SHERIFF STATION 506-140-13-00 02/24/2014 20,811 192,100 1.13 217,066 10.8% 100.0%192,100 171,289 217,066 193,550 005159 SHEA HOMES @ BELLA LAGO, TRACT NO. 03-03, UNIT 2 06/30/2014 28,729 282,580 1.13 319,305 10.2% 100.0%282,580 253,851 319,305 286,842 005206 SOUTH BAY PROJECT - OTAY MESA 10/29/2014 4,356 45,850 1.13 51,809 9.5% 100.0%45,850 41,494 51,809 46,887 005246 SD - TIJUANA AIRPORT CROSS BORDER FACILITY RELOCATIONS OTAY PACIFIC PI 08/13/2015 1,434 18,310 1.09 20,002 7.8% 100.0%18,310 16,876 20,002 18,435 005247 SD- TJ AIRPORT CROSS BORDER FACILITY/ OTAY PACIFIC DR/LAS CALIFORNIA 09/30/2015 3,564 46,490 1.09 50,786 7.7% 100.0%46,490 42,926 50,786 46,892005249K HOVNANIAN AT BELLA LAGO, TRACT NO. 03-03, UNIT 1 12/07/2015 19,620 273,760 1.09 299,055 7.2% 100.0%273,760 254,140 299,055 277,622 005250 OTAY RANCH VIL 2, EAST NR-15B ORTEGA STREET 01/06/2016 5,667 80,954 1.05 85,290 7.0% 100.0%80,954 75,287 85,290 79,320005257CCA SAN DIEGO DETENTION CENTER -CALZADA DE LA FUENTE WATER MAIN 02/10/2016 5,085 74,410 1.05 78,396 6.8% 100.0%74,410 69,325 78,396 73,039 005251 US OLYMPIC TRAINING CENTER ARCHERY CENTER 02/22/2016 8,359 122,328 1.05 128,881 6.8% 100.0%122,328 113,969 128,881 120,074005254MCMILLIN MILLENIA ONSITE 2 IMPROVEMENTS 11C THRU 12 C 02/29/2016 7,500 109,750 1.05 115,629 6.8% 100.0%109,750 102,250 115,629 107,727 005262 MCMILLIN MILLENIA ONSITE 2 IMPROV 8C THRU 10C 03/03/2016 13,494 202,410 1.05 213,252 6.7% 100.0%202,410 188,916 213,252 199,036 005264 MCMILLIN MILLENIA ONSITE 1 IMROVEMENTS 7C-11C 03/10/2016 18,823 282,350 1.05 297,474 6.7% 100.0%282,350 263,527 297,474 277,643 005266 MCMILLIN MILLENIA ONSITE 1 IMPROVEMENTS 12C THRU 14C 03/10/2016 15,906 238,594 1.05 251,375 6.7% 100.0%238,594 222,688 251,375 234,616 005329 OFFSITE 30" WATER MAIN REALIGNMENT R.J. DONOVAN INFILL FACILITY 08/01/2016 195,382 3,349,410 1.05 3,528,825 5.8% 100.0%3,349,410 3,154,028 3,528,825 3,322,977005333JAMUL INDIAN VILLAGE CASINO WATERMAIN EXTENSION 01/24/2017 3,024 60,485 1.02 61,542 5.0% 100.0%60,485 57,461 61,542 58,465 005334 KNUDSON RESIDENCE WATER MAIN 01/24/2017 7,274 145,488 1.02 148,032 5.0% 100.0%145,488 138,214 148,032 140,630005340ALTA RD & LONE STAR RD (PASEO DE LA FUENTE) FOR MUP 98-001-W1 02/16/2017 7,416 153,432 1.02 156,114 4.8% 100.0%153,432 146,016 156,114 148,569 005343 BROWN FIELD TECHNOLOGY PARK - OTAY MESA RD IMP 03/17/2017 1,801 38,600 1.02 39,275 4.7% 100.0%38,600 36,799 39,275 37,442 005346 OTAY RANCH V6 CONTESSA (MU-1)06/30/2017 1,429 34,290 1.02 34,889 4.2% 100.0%34,290 32,861 34,889 33,436 005383 CONTINENTAL COMMERCE CENTER 03/12/2018 2,446 91,722 1.01 92,735 2.7% 100.0%91,722 89,276 92,735 90,262 005427 ST. ANDREWS AVE.07/30/2018 3,257 162,840 1.01 164,638 2.0% 100.0%162,840 159,583 164,638 161,345005429BORDER BUSINESS PARK 10/23/2018 13,433 895,519 1.01 905,407 1.5% 100.0%895,519 882,086 905,407 891,826 005437 STATE ROUTE 94 - CAMPO RD IMPROVEMENTS AT MELODY RD 01/31/2019 8,491 849,108 1.01 856,891 1.0% 100.0%849,108 840,617 856,891 848,322005441OTAY RANCH VILLAGE 3 HERITAGE RD, PRS 03/22/2019 1,667 250,000 1.01 252,291 0.7% 100.0%250,000 248,333 252,291 250,609 005443 MCMILLIN MILLENIA STREET A PH 1 04/11/2019 979 195,770 1.01 197,564 0.5% 100.0%195,770 194,791 197,564 196,577005448MILLENIA - LOT 2 06/30/2019 0 36,383 1.01 36,716 0.0% 100.0%36,383 36,383 36,716 36,716 005449 SOUTH BAY OTAY MESA INTERMODAL TRANSPORTATION CENTER 06/30/2019 0 38,966 1.01 39,323 0.0% 100.0%38,966 38,966 39,323 39,323 005450 OTAY RANCH PA-12 FREEWAY COMMERCIAL-RESIDENCE INN MARRIOTT 06/30/2019 0 138,759 1.01 140,030 0.0% 100.0%138,759 138,759 140,030 140,030 Total Contributed $68,489,699 $167,558,329 $300,061,020 $167,558,329 $99,068,630 $300,061,020 $158,975,741 FINANCE X00200 SERIES A WATER 07/01/1959 $133,090 $133,090 13.76 $1,830,737 100.0% 100.0%$133,090 $0 $1,830,737 $0X00230WATER SERIES B 1958 07/01/1959 194,294 194,294 13.76 2,672,635 100.0% 100.0%194,294 0 2,672,635 0 Z12650 BOND SALE 1976 W704 03/01/1981 86,588 113,067 2.68 303,057 76.6% 100.0%113,067 26,479 303,057 70,973Z13001INT CAPTZ 06/01/1981 74,178 97,500 2.68 261,333 76.1% 100.0%97,500 23,322 261,333 62,511 Z13002 INT CAPTZ 06/01/1981 25,867 34,000 2.68 91,131 76.1% 100.0%34,000 8,133 91,131 21,799 820870 INT CAPTZ 06/01/1982 85,929 116,000 2.46 285,513 74.1% 100.0%116,000 30,071 285,513 74,014 820880 INT CAPTZ 06/01/1982 40,742 55,000 2.46 135,373 74.1% 100.0%55,000 14,258 135,373 35,092 002421 INTEREST CAPITALIZATION 1991 07/01/1991 5,284 9,454 1.99 18,853 55.9% 100.0%9,454 4,170 18,853 8,315002422CAPITALIZED INTEREST FY 90-91 07/01/1991 25,835 46,225 1.99 92,179 55.9% 100.0%46,225 20,390 92,179 40,660 002423 CAPITALIZED INTEREST FY90-91 07/01/1991 134,233 240,177 1.99 478,944 55.9% 100.0%240,177 105,944 478,944 211,267002424CAPITALIZED INTEREST FY 90-91 07/01/1991 115,965 207,492 1.99 413,766 55.9% 100.0%207,492 91,527 413,766 182,517 002426 INT CAPTZ 07/01/1991 4,835 8,651 1.99 17,251 55.9% 100.0%8,651 3,816 17,251 7,610 002427 INT CAPTZ 07/01/1991 28,763 51,466 1.99 102,630 55.9% 100.0%51,466 22,703 102,630 45,272 002428 INT CAPTZ 07/01/1991 58,873 105,338 1.99 210,058 55.9% 100.0%105,338 46,465 210,058 92,658 002430 INT CAPTZ 07/01/1991 3,947 7,062 1.99 14,083 55.9% 100.0%7,062 3,115 14,083 6,212002547INTEREST CAPITALIZATION 1992 07/01/1992 3,345 6,208 1.91 11,876 53.9% 100.0%6,208 2,863 11,876 5,477 002548 CAPITALIZED INTEREST FY 91-92 07/01/1992 15,039 27,907 1.91 53,385 53.9% 100.0%27,907 12,868 53,385 24,617002549CAPITALIZED INTEREST FY91-92 07/01/1992 23,149 42,958 1.91 82,177 53.9% 100.0%42,958 19,809 82,177 37,894Water - Page 43 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002550 CAPITALIZED INTEREST FY 91-92 07/01/1992 133,732 248,169 1.91 474,736 53.9% 100.0%248,169 114,437 474,736 218,914 002552 INT CAPTZ 07/01/1992 27,765 51,524 1.91 98,563 53.9% 100.0%51,524 23,759 98,563 45,450002553INT CAPTZ 07/01/1992 63,126 117,143 1.91 224,089 53.9% 100.0%117,143 54,017 224,089 103,333 002554 INT CAPTZ 07/01/1992 39,465 73,236 1.91 140,097 53.9% 100.0%73,236 33,771 140,097 64,602 002556 INT CAPTZ 07/01/1992 8,950 16,608 1.91 31,770 53.9% 100.0%16,608 7,658 31,770 14,650 002557 INT CAPTZ 07/01/1992 29,282 54,339 1.91 103,948 53.9% 100.0%54,339 25,057 103,948 47,933 002598 INT CAPTZ 07/01/1993 1,513 2,917 1.87 5,469 51.9% 100.0%2,917 1,404 5,469 2,632002599CAPITALIZED INTEREST FY92-93 07/01/1993 2,877 5,545 1.87 10,396 51.9% 100.0%5,545 2,668 10,396 5,002 002600 CAPITALIZED INTEREST FY 92-93 07/01/1993 10,035 19,341 1.87 36,261 51.9% 100.0%19,341 9,306 36,261 17,447002601CAPITALIZED INTEREST FY 92-93 07/01/1993 40,837 78,706 1.87 147,556 51.9% 100.0%78,706 37,868 147,556 70,995 002603 INT CAPTZ 07/01/1993 22,247 42,876 1.87 80,383 51.9% 100.0%42,876 20,630 80,383 38,676 002604 INT CAPTZ 07/01/1993 43,296 83,444 1.87 156,439 51.9% 100.0%83,444 40,148 156,439 75,269 002605 INT CAPTZ 07/01/1993 21,649 41,723 1.87 78,222 51.9% 100.0%41,723 20,075 78,222 37,636 002606 INT CAPTZ 07/01/1993 99,554 191,872 1.87 359,717 51.9% 100.0%191,872 92,318 359,717 173,075002699INTEREST CAPITALIZATION 1994 07/01/1994 1,482 2,970 1.86 5,521 49.9% 100.0%2,970 1,488 5,521 2,766 002700 CAPITALIZED INTEREST FY 93-94 07/01/1994 8,434 16,904 1.86 31,424 49.9% 100.0%16,904 8,470 31,424 15,746002701CAPITALIZED INTEREST FY 93-94 07/01/1994 13,214 26,483 1.86 49,231 49.9% 100.0%26,483 13,269 49,231 24,667 002703 INT CAPTZ 07/01/1994 58,851 117,949 1.86 219,262 49.9% 100.0%117,949 59,098 219,262 109,861002704INT CAPTZ 07/01/1994 57,134 114,509 1.86 212,868 49.9% 100.0%114,509 57,375 212,868 106,657 002705 INT CAPTZ 07/01/1994 1,088 2,181 1.86 4,054 49.9% 100.0%2,181 1,093 4,054 2,032 002706 INT CAPTZ 07/01/1994 13,542 27,142 1.86 50,456 49.9% 100.0%27,142 13,600 50,456 25,281 002050 CAPITALIZED INTEREST FY 94-95 07/01/1995 5,317 11,105 1.83 20,353 47.9% 100.0%11,105 5,788 20,353 10,607 002801 CAPITALIZED INTEREST FY 94-95 07/01/1995 4,030 8,417 1.83 15,427 47.9% 100.0%8,417 4,387 15,427 8,040002803CAPITALIZED INTEREST 07/01/1995 85,456 178,469 1.83 327,097 47.9% 100.0%178,469 93,013 327,097 170,473 002804 CAPITALIZED INTEREST 07/01/1995 45,053 94,091 1.83 172,449 47.9% 100.0%94,091 49,038 172,449 89,876002805CAPITALIZED INTEREST 07/01/1995 139,032 290,360 1.83 532,170 47.9% 100.0%290,360 151,328 532,170 277,352 002806 CAPITALIZED INTEREST 07/01/1995 13,235 27,640 1.83 50,658 47.9% 100.0%27,640 14,405 50,658 26,402002807CAPITALIZED INTEREST 07/01/1995 307,106 641,369 1.83 1,175,497 47.9% 100.0%641,369 334,263 1,175,497 612,634 002952 CAPITALIZED INTEREST 06/30/1996 63,245 137,344 1.85 254,325 46.0% 100.0%137,344 74,099 254,325 137,212 002953 CAPITALIZED INTEREST 06/30/1996 33,281 72,275 1.85 133,834 46.0% 100.0%72,275 38,994 133,834 72,206 002954 CAPITALIZED INTEREST 06/30/1996 219,387 476,429 1.85 882,220 46.0% 100.0%476,429 257,042 882,220 475,973 003072 CAPITALIZED INTEREST 06/30/1997 22,508 51,100 1.82 93,131 44.0% 100.0%51,100 28,592 93,131 52,109003073CAPITALIZED INTEREST 06/30/1997 109,875 249,450 1.82 454,629 44.0% 100.0%249,450 139,575 454,629 254,378 003281 CAPITALIZED INTEREST FY- 97-98 06/30/1998 102,772 244,428 1.77 433,228 42.0% 100.0%244,428 141,656 433,228 251,073003449CAPITALIZED INTEREST 1999 06/30/1999 60,565 151,243 1.78 269,085 40.0% 100.0%151,243 90,678 269,085 161,330 003637 CAPITALIZED INTEREST FY99-00 06/30/2000 197,928 520,265 1.72 893,933 38.0% 100.0%520,265 322,337 893,933 553,848 003900 CAPITALIZED INTEREST FY 00-01 06/30/2001 153,901 426,997 1.68 717,548 36.0% 100.0%426,997 273,096 717,548 458,925 004089 CAPITALIZED INTEREST FY02 06/30/2002 39,578 116,262 1.64 190,732 34.0% 100.0%116,262 76,684 190,732 125,803 004358 CAPITALIZED INTEREST FY02-03 06/30/2003 180,589 563,623 1.61 908,805 32.0% 100.0%563,623 383,034 908,805 617,617004616CAPITALIZED INTEREST FY 03-04 06/30/2004 61,741 205,529 1.48 304,688 30.0% 100.0%205,529 143,788 304,688 213,160 004635 CAPITALIZED INTEREST FY04-05 06/30/2005 31,057 110,764 1.42 157,010 28.0% 100.0%110,764 79,707 157,010 112,986004692CAPITALIZED INTEREST FY05-06 06/30/2006 119,915 460,535 1.37 629,911 26.0% 100.0%460,535 340,620 629,911 465,894 004791 CAPITALIZED INTEREST FY 06-07 06/30/2007 239,756 997,428 1.32 1,319,287 24.0% 100.0%997,428 757,672 1,319,287 1,002,164004851CAPITALIZED INTEREST FY08 06/30/2008 82,260 373,282 1.24 461,492 22.0% 100.0%373,282 291,022 461,492 359,793 004927 CAPITALIZED INTEREST FY 09 06/30/2009 271,401 1,353,153 1.24 1,683,626 20.1% 100.0%1,353,153 1,081,752 1,683,626 1,345,943 Total Finance $4,347,017 $10,593,028 $21,676,574 $10,593,028 $6,246,012 $21,676,574 $9,985,310 MAPS AND PLANS Z12010 MAPPING PROJECTS 02/01/1980 $38,715 $49,106 2.96 $145,373 78.8% 100.0%$49,106 $10,392 $145,373 $30,763 001687 MASTER PLAN REVIEW 06/01/1988 32,838 32,838 2.10 69,106 100.0% 0.0%0 0 0 0001688MAPPING SYSTEM 06/01/1988 62,838 62,838 2.10 132,241 100.0% 100.0%62,838 0 132,241 0 001689 PLANNING MAPS 06/01/1988 1,000 1,000 2.10 2,105 100.0% 100.0%1,000 0 2,105 0001896MAPPING SYSTEM 06/01/1989 85,616 85,616 2.10 179,587 100.0% 100.0%85,616 0 179,587 0 001897 WATER PLANING MAPS 06/01/1989 2,141 2,141 2.10 4,491 100.0% 0.0%0 0 0 0 001898 MASTER PLAN REVIEW 06/01/1989 13,192 13,192 2.10 27,672 100.0% 0.0%0 0 0 0 002198 MAPPING SYSTEM WO1502 FY 89-90 06/01/1990 107,583 107,583 2.03 217,955 100.0% 100.0%107,583 0 217,955 0 002362 WO1502 MAPPING SYSTEM FY 90-91 06/01/1991 147,733 147,733 1.99 294,599 100.0% 100.0%147,733 0 294,599 0002363PLANNING MAPS 06/01/1991 15,170 15,170 1.99 30,251 100.0% 100.0%15,170 0 30,251 0 002364 SWR-PLANNING MAPS 06/01/1991 1,922 1,922 1.99 3,832 100.0% 0.0%0 0 0 0002365MASTER PLAN REVIEW 06/01/1991 1,591 1,591 1.99 3,172 100.0% 0.0%0 0 0 0 002366 ANNUAL CAPITAL IMPROVEMENT 06/01/1991 38,179 38,179 1.99 76,133 100.0% 100.0%38,179 0 76,133 0 002509 MAPPING SYSTEM 06/01/1992 94,698 94,698 1.91 181,154 100.0% 100.0%94,698 0 181,154 0 002512 ANNUAL CAPITAL IMPROVEMENT 06/01/1992 77,887 77,887 1.91 148,994 100.0% 100.0%77,887 0 148,994 0 002574 MAPPING WORK ORDERS FY 92-93 06/01/1993 89,603 89,603 1.87 167,986 100.0% 100.0%89,603 0 167,986 0002611711-1 PS - 20" PL CENTRAL AREA 01/01/1994 4,312 4,312 1.86 8,015 100.0% 100.0%4,312 0 8,015 0 002612 WATER RESOURCES MASTER PLAN 01/01/1994 282,774 282,774 1.86 525,665 100.0% 0.0%0 0 0 0002649MDL SWEETWATER RIVER NO DIST EXPANSION 06/01/1994 2,343 4,682 1.86 8,703 50.0% 100.0%4,682 2,339 8,703 4,347Water - Page 44 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002650 GENERAL PLANNING & MAPPING BOUNDARY 06/01/1994 26,480 52,905 1.86 98,349 50.1% 100.0%52,905 26,426 98,349 49,124 002653 MAINSTRM WTR WELL 06/01/1994 16,500 32,967 1.86 61,284 50.1% 100.0%32,967 16,467 61,284 30,611002665MIDDLE SWEETWTR RIVR 06/01/1994 113,479 226,727 1.86 421,476 50.1% 100.0%226,727 113,248 421,476 210,523 002666 HARVEST RD IMPROVEMENT 06/01/1994 20,369 20,369 1.86 37,866 100.0% 100.0%20,369 0 37,866 0 002675 STUDY/PRT CHL SYSTEM @ PS 06/01/1994 156,103 156,103 1.86 290,189 100.0% 0.0%0 0 0 0 002678 STUDY - 10 DAY EMERGENCY 06/01/1994 16,818 16,818 1.86 31,265 100.0% 0.0%0 0 0 0 002784 STUDY - RANCHO DEL REY WELL DEVELOPMENT 06/30/1995 9,840 9,840 1.83 18,035 100.0% 0.0%0 0 0 0002926INTERCONNECTION PH 2 & 3 OTAY VALLEY RD 06/30/1996 33,499 33,499 1.85 62,032 100.0% 100.0%33,499 0 62,032 0 002931 MAPPING CONVERSION TO DIGITAL FORMAT -GIS 06/30/1996 0 0 1.85 0 0.0% 0.0%0 0 0 002928AWATER RESOURCE MASTER PLAN CEQA 06/30/1996 124,097 124,097 1.85 229,795 100.0% 0.0%0 0 0 0 003065 SAN MIGUEL MITIGATION BANK BIOLGICAL IMPACT (USE AREA FENCE)06/30/1997 28,311 28,311 1.82 51,597 100.0% 100.0%28,311 0 51,597 0 03033A GIS STUDIES & SUBCONTRACT COST 06/30/1997 0 0 1.82 0 0.0% 0.0%0 0 0 0 003193 STUDY - SAN MIGUEL MITIGATION ENV IMPACT 06/30/1998 41,849 41,849 1.77 74,173 100.0% 100.0%41,849 0 74,173 0 003196 UPGRADE DISTRICT FUEL SYSTEM 97-98 06/30/1998 0 0 1.77 0 0.0% 0.0%0 0 0 0003361CEQA ENVIRONMENTAL PLANS 06/30/1999 104,921 104,921 1.78 186,672 100.0% 0.0%0 0 0 0 003370 SAN MIGUEL MITIGATION BANK 06/30/1999 41,848 41,848 1.78 74,455 100.0% 100.0%41,848 0 74,455 0003574STUDY - ENVIROMENTAL-BIOLOGICAL IMPACT (GNATCATCHER)06/30/2000 38,909 38,909 1.72 66,855 100.0% 0.0%0 0 0 0 004150 GIS MAPS AND UPDATES ELECTRONIC FACILITIES BOOK 06/30/2002 30,062 30,062 1.64 49,317 100.0% 100.0%30,062 0 49,317 0005217MULTIPLE SPECIES CONSERVATION PERMITTING PLAN 06/30/2015 179,963 907,754 1.09 991,628 19.8% 100.0%907,754 727,790 991,628 795,036 Total Maps and Plans $2,083,184 $2,979,845 $4,972,020 $2,194,699 $896,661 $3,515,272 $1,120,405 MAIN WATER SYSTEM X06890 WATER SYSTEM 09/01/1962 $933,754 $933,754 12.57 $11,739,637 100.0% 100.0%$933,754 $0 $11,739,637 $0X06920WATER SYSTEM 04/01/1964 1,042,675 1,042,675 11.71 12,212,709 100.0% 100.0%1,042,675 0 12,212,709 0 X07010 WATER SYSTEM 02/01/1965 2,654,019 2,654,019 11.29 29,965,647 100.0% 100.0%2,654,019 0 29,965,647 0006990WATER SYSTEM 06/01/1966 488,388 488,388 10.76 5,254,481 100.0% 100.0%488,388 0 5,254,481 0 007070 WATER SYSTEM 01/01/1967 1,745,840 1,745,840 10.21 17,821,279 100.0% 100.0%1,745,840 0 17,821,279 007260AWATER SYSTEM 08/01/1967 303,634 303,634 10.21 3,099,448 100.0% 100.0%303,634 0 3,099,448 0 X00570 HELIX CROSS CONNECTION 03/01/1968 4,600 4,600 9.49 43,666 100.0% 100.0%4,600 0 43,666 0 X00700 SDCWA CONNECTION 1969 03/01/1969 3,000 3,000 8.64 25,918 100.0% 100.0%3,000 0 25,918 0 X00590 SOURCE OF SUPPLY 07/01/1969 40,306 40,306 8.64 348,213 100.0% 100.0%40,306 0 348,213 0 X00600 WATER WORKS FACILITY 07/01/1969 54,970 54,970 8.64 474,905 100.0% 100.0%54,970 0 474,905 0X00870CHASE AVE RELOCATION 02/01/1970 2,835 2,873 7.94 22,808 98.7% 100.0%2,873 38 22,808 299 X00770 CAL GEN IND SUPPLY 04/01/1970 2,522 2,561 7.94 20,333 98.5% 100.0%2,561 39 20,333 312X00800HELIX CROSS CONNECTION 06/01/1970 1,551 1,580 7.94 12,547 98.2% 100.0%1,580 29 12,547 232 X01020 SDCWA METER DEPOSIT 1970 11/01/1970 11,104 11,402 7.94 90,516 97.4% 100.0%11,402 298 90,516 2,363 X01030 LABOR F/A ACCTS 11/01/1970 3,885 3,997 7.94 31,732 97.2% 100.0%3,997 112 31,732 892 X07020 WATER SYSTEM 11/01/1971 892,518 903,319 6.93 6,263,950 98.8% 100.0%903,319 10,801 6,263,950 74,901 X01170 VISTA DE MIGUEL 06/01/1972 94,153 99,800 6.25 624,148 94.3% 100.0%99,800 5,647 624,148 35,319X07190WATER SYSTEM 01/01/1973 413,903 445,057 5.79 2,574,812 93.0% 100.0%445,057 31,154 2,574,812 180,237 X01320 LABOR 06/01/1973 4,277 4,630 5.79 26,785 92.4% 100.0%4,630 353 26,785 2,041X01380SUMMIT OFFSITE 1 06/01/1973 307,954 333,336 5.79 1,928,466 92.4% 100.0%333,336 25,382 1,928,466 146,844 X01390 SUMMIT UNIT #1 06/01/1973 67,217 72,757 5.79 420,925 92.4% 100.0%72,757 5,540 420,925 32,051X01440LABOR07/01/1973 3,204 3,493 5.79 20,208 91.7% 100.0%3,493 289 20,208 1,670 X01460 LABOR 08/01/1973 5,084 5,549 5.79 32,106 91.6% 100.0%5,549 466 32,106 2,694 X01500 LABOR 10/01/1973 3,566 3,904 5.79 22,584 91.4% 100.0%3,904 337 22,584 1,952 X06900 CARRIAGE HILLS #2 01/01/1974 52,780 58,000 5.33 308,985 91.0% 100.0%58,000 5,220 308,985 27,808 00B787 PORTABLE PUMP G3306 08/01/1980 6,183 6,183 2.96 18,305 100.0% 100.0%6,183 0 18,305 0820520WATER SYSTEM 04/01/1982 31,241 37,776 2.46 92,978 82.7% 100.0%37,776 6,535 92,978 16,084 083026 W745 BONITA RID PIP 05/01/1983 9,953 9,953 2.40 23,870 100.0% 100.0%9,953 0 23,870 0830270PEG LEG MINE EXT W915 05/01/1983 1,806 1,806 2.40 4,331 100.0% 100.0%1,806 0 4,331 0 830280 JAMUL ELEMENTARY W1253 06/01/1983 4,391 4,391 2.40 10,532 100.0% 100.0%4,391 0 10,532 0830320HILLSDALE LOOP LINE 06/01/1983 1,908 1,908 2.40 4,575 100.0% 100.0%1,908 0 4,575 0 001213 36" MAIN FROM #5 AQUADUCT CONNECTION - ADDON 07/01/1984 773 1,106 2.31 2,553 69.9% 100.0%1,106 333 2,553 769 002228 CONN #9 TO SDCWA AQUED 07/01/1984 23,412 33,492 2.31 77,328 69.9% 100.0%33,492 10,079 77,328 23,272 001206 18" MAIN AIRWAY ROAD 02/01/1985 163,018 237,166 2.23 528,809 68.7% 100.0%237,166 74,148 528,809 165,328 001351 EAST H 10" TIE-IN 09/01/1985 2,164 2,164 2.23 4,824 100.0% 100.0%2,164 0 4,824 000134818" MAIN AIRWAY ROAD 02/01/1986 2,346 3,515 2.23 7,830 66.7% 100.0%3,515 1,169 7,830 2,604 001356 OTAY MESA STATE PRISON 06/01/1986 116,683 176,616 2.23 393,404 66.1% 100.0%176,616 59,933 393,404 133,49900135818" AIRWAY ROAD PH II 06/01/1986 145,177 219,746 2.23 489,473 66.1% 100.0%219,746 74,569 489,473 166,099 001369 36" MAIN-LA PRESA PS TO REGULATORY RES, PHASE II 06/01/1986 188,456 188,456 2.23 419,775 100.0% 100.0%188,456 0 419,775 0 001456 AIRWAY PIPELINE II 07/01/1986 6,731 6,731 2.23 14,994 100.0% 100.0%6,731 0 14,994 0 001460 W1753 PASEO DEL REY EAST H ST.10/01/1986 2,833 4,333 2.23 9,651 65.4% 100.0%4,333 1,500 9,651 3,340 001406 12" WATER MAIN - 580' FUERTE KNOLLS SUBDIVISION - FUERTE VALLEY DRIVE 11/01/1986 4,197 6,434 2.23 14,331 65.2% 100.0%6,434 2,237 14,331 4,983001452NOELINE & ELKELTON W1542 12/01/1986 23,545 36,187 2.23 80,604 65.1% 100.0%36,187 12,642 80,604 28,159 001482 W1632 36" MAIN REG/H 06/01/1987 11,663 18,205 2.22 40,389 64.1% 100.0%18,205 6,543 40,389 14,515001643OTAY MESA PRISON 02/01/1988 4,089 6,519 2.10 13,719 62.7% 100.0%6,519 2,429 13,719 5,113Water - Page 45 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001659 NOELINE & ELKELTON W1542 04/01/1988 1,274 1,274 2.10 2,680 100.0% 100.0%1,274 0 2,680 0 002170 36" MAIN FROM LA PRESA PUMP STATION 06/01/1988 1,547,238 2,493,081 2.10 5,246,583 62.1% 100.0%2,493,081 945,843 5,246,583 1,990,486001884WO2064 OLEANDER 10"M 06/01/1989 33,211 55,296 2.10 115,989 60.1% 100.0%55,296 22,086 115,989 46,327 001885 WO2024 12"MAIN 803-3 06/01/1989 60,028 99,949 2.10 209,650 60.1% 100.0%99,949 39,920 209,650 83,736 001891 SUNBOW UNIT1 OVERSIZ 07/01/1989 122,997 205,363 2.10 430,765 59.9% 100.0%205,363 82,366 430,765 172,770 001985 16" WTRMAIN WILLOWGL 11/01/1989 396,845 670,061 2.10 1,405,504 59.2% 100.0%670,061 273,216 1,405,504 573,091 002181 FLUME R WO1944 06/01/1990 17,380 29,936 2.03 60,649 58.1% 100.0%29,936 12,556 60,649 25,438002186HIDDEN MESA 12" MAIN 06/01/1990 43,346 74,661 2.03 151,257 58.1% 100.0%74,661 31,315 151,257 63,441 002197 NO. 5 SDCWA CONNECTION 06/01/1990 13,116 22,592 2.03 45,769 58.1% 100.0%22,592 9,476 45,769 19,197002340HELIX/OTAY FLUM 07/01/1990 31,850 55,018 2.03 111,462 57.9% 100.0%55,018 23,167 111,462 46,936 002341 HELIX / OTAY FLUME 07/01/1990 31,850 55,018 2.03 111,462 57.9% 100.0%55,018 23,167 111,462 46,936 002342 HELIX/OTAY FLUME 07/01/1990 31,850 55,018 2.03 111,462 57.9% 100.0%55,018 23,167 111,462 46,936 002411 OTAY LAKES&RUTGERS 09/01/1991 105,452 189,815 1.99 378,515 55.6% 100.0%189,815 84,363 378,515 168,231 002412 OTAY LAKES RD REALIG 09/01/1991 237,572 427,633 1.99 852,756 55.6% 100.0%427,633 190,061 852,756 379,006002413OTAY LAKES RD REALIG 09/01/1991 340,643 613,161 1.99 1,222,723 55.6% 100.0%613,161 272,518 1,222,723 543,436 002496 AMBER RIDGE MAIN 06/01/1992 73,495 135,966 1.91 260,096 54.1% 100.0%135,966 62,470 260,096 119,503002643PL @ ALTA LOMA DR 1485 PRESSURE ZONE 06/01/1994 3,403 6,798 1.86 12,637 50.1% 100.0%6,798 3,395 12,637 6,312 002659 24" PL OTAY MESA 06/01/1994 441,384 881,869 1.86 1,639,359 50.1% 100.0%881,869 440,485 1,639,359 818,843002673RM OTAY MESA PIPELINE 06/01/1994 137,993 275,705 1.86 512,524 50.1% 100.0%275,705 137,712 512,524 256,001 002685 30" PL REPLACEMENT ALTA 06/01/1994 15,393 30,754 1.86 57,171 50.1% 100.0%30,754 15,361 57,171 28,555 002688 OVRSIZE HILL/SHORE PROCTOR VLY 06/01/1994 388,371 775,951 1.86 1,442,462 50.1% 100.0%775,951 387,580 1,442,462 720,495 002761 24" PL - CITY SD #4 CONN TELEGRAPH CANYON RD TO MEDICAL CENTER DR 05/30/1995 446,841 926,740 1.83 1,698,523 48.2% 100.0%926,740 479,899 1,698,523 879,556 02768A 8" PL OLEANDER AVE & E NAPLES 05/30/1995 83,996 174,206 1.83 319,284 48.2% 100.0%174,206 90,210 319,284 165,33702769A12"PL TELEGRAPH CYN & MEDICAL CTR 05/30/1995 60,863 126,228 1.83 231,349 48.2% 100.0%126,228 65,365 231,349 119,800 002762 12" PL - TELEGRAPH CANYON RD/MEDICAL CTR RD TO PASEO DEL REY 05/31/1995 32,191 66,763 1.83 122,363 48.2% 100.0%66,763 34,573 122,363 63,364002785WTR LINE 4 @ OTAY VALLEY RD PHASE 1&11 06/30/1995 151,903 333,867 1.83 611,910 45.5% 100.0%333,867 181,964 611,910 333,503 002798 24" PL OLYMPIC TRAINING CENTER OVERSIZE 06/30/1995 69,564 144,775 1.83 265,342 48.1% 100.0%144,775 75,211 265,342 137,84500293514" PL AND EMERGENCY PRES REDUCING STATION FURY/JAMACHA 06/30/1996 74,580 161,960 1.85 299,907 46.0% 100.0%161,960 87,380 299,907 161,804 002936 16" PL 2300' 1485 PZ 1485-2 PS 06/30/1996 404,153 877,670 1.85 1,625,212 46.0% 100.0%877,670 473,517 1,625,212 876,829 002937 16" PL,12"PL & 20" PL 6300' PL LYONS VLY RD FROM CAMPO RD TO 1485-2 PS 06/30/1996 806,913 1,752,317 1.85 3,244,826 46.0% 100.0%1,752,317 945,404 3,244,826 1,750,636 002938 20"PL 5400' 30" PL 1000' 24" PL4000' WILLOW GLEN DR TO VIA RANCHO 06/30/1996 1,109,141 2,408,644 1.85 4,460,169 46.0% 100.0%2,408,644 1,299,503 4,460,169 2,406,334 002939 16 "PL-4750' 850-2 COPPS LANE PS TO FURY LANE 06/30/1996 457,587 993,711 1.85 1,840,089 46.0% 100.0%993,711 536,123 1,840,089 992,758002941 24"PL 800' HWY 94 TO LYONS VLY 06/30/1996 142,189 308,782 1.85 571,782 46.0% 100.0%308,782 166,593 571,782 308,485 002942 30"PL- 7050' 803-1 PS TO KOHL'S CORNER RSD TOWNE & COUNTRY 06/30/1996 690,264 1,499,002 1.85 2,775,754 46.0% 100.0%1,499,002 808,739 2,775,754 1,497,56900294316"PL-JAMACHA BLVD TO APPLE ST/PECOS ST 06/30/1996 715,148 930,766 1.85 1,723,531 76.8% 100.0%930,766 215,618 1,723,531 399,267 003037 8" PL 900 ' ON ELKS LODGE PRIVATE RD EASEMENT EAST NAPLES & FOXBORORO AVE 06/30/1997 235,628 320,892 1.82 584,833 73.4% 100.0%320,892 85,264 584,833 155,396 003038 711-1 PS - 50' OF 16"PL 624PZ CONNECTION 06/30/1997 26,418 35,946 1.82 65,513 73.5% 100.0%35,946 9,528 65,513 17,364 003039 12"PL LOOP PALOMAR ST BRIDGE @ 805 10"PL 520'06/30/1997 0 0 1.82 0 0.0% 100.0%0 0 0 0 003040 12"PL - 1660' MAIN PL - MEDICAL CTR COURT AND MEDICAL CTR DRIVE 06/30/1997 175,180 238,357 1.82 434,411 73.5% 100.0%238,357 63,177 434,411 115,141003050STAR ACRES LATERAL PL GEN UTILITY RELOCATION 06/30/1997 2,773 2,773 1.82 5,054 100.0% 100.0%2,773 0 5,054 0 003059 RELOCATION OF UTILITY PL WILLOW GLEN DR 06/30/1997 13,087 29,711 1.82 54,150 44.0% 100.0%29,711 16,624 54,150 30,298002077OPS & ADM FACILITY PL CONNECTION 06/30/1998 99,850 142,331 1.77 252,269 70.2% 100.0%142,331 42,481 252,269 75,293 003173 METER BACKFLOW DEVICE REPLACEMENTS 06/30/1998 19,448 19,448 1.77 34,470 100.0% 100.0%19,448 0 34,470 0003174PUMP/MOTOR/SWITCHGEAR REPLACEMENTS 06/30/1998 192,463 192,463 1.77 341,124 100.0% 100.0%192,463 0 341,124 0 003183 PRESSURE REDUCING VALVE 12' @ 980/711 SYS 06/30/1998 87,019 124,041 1.77 219,853 70.2% 100.0%124,041 37,022 219,853 65,619 003184 STEELE CANYON HS INSTALL 24" PL TIE-IN TO GROSSMONT SCHOOL DIST.06/30/1998 12,973 30,856 1.77 54,689 42.0% 100.0%30,856 17,882 54,689 31,695 003275 PIPELINES 980 TO 711 PRESSURE ZONE TO ID 19 SERVICE MAIN 06/30/1999 395,151 986,771 1.78 1,755,623 40.0% 100.0%986,771 591,620 1,755,623 1,052,587 003355 PUMP/MOTOR/ELECTRICAL REPLACEMENTS 06/30/1999 147,474 147,474 1.78 262,380 100.0% 100.0%147,474 0 262,380 0003375TAPPING SADDLE REPL EASTLAKE HILLS & SHORES 06/30/1999 75,611 75,611 1.78 134,524 100.0% 100.0%75,611 0 134,524 0 003382 24" OTAY MESA RD PIPELINE 06/30/1999 412,504 1,030,106 1.78 1,832,723 40.0% 100.0%1,030,106 617,602 1,832,723 1,098,81200338512" PL RELOCATION CAMPO RD/JAMACHA 06/30/1999 57,242 57,242 1.78 101,842 100.0% 100.0%57,242 0 101,842 0 003559 ROCK REMOVAL LOMAS PIEDRAS RD 800' OF 8" WTR MAIN 07/01/1999 4,487 11,250 1.78 20,016 39.9% 100.0%11,250 6,763 20,016 12,033003568SDCWA OTAY FCF#11: 3000' 42" PL WITH CITY OF SAN DIEGO CONN 06/30/2000 22,528 59,216 1.72 101,746 38.0% 100.0%59,216 36,688 101,746 63,038 003576 24"PL-832 RESERV TO FAIR OAKS DR 06/30/2000 7,456 19,598 1.72 33,674 38.0% 100.0%19,598 12,142 33,674 20,863 003580 PIPELINE CROSS-TIE INTERSECTION OF BEAR MTN WY AND PIONEER WAY 06/30/2000 9,338 24,545 1.72 42,174 38.0% 100.0%24,545 15,207 42,174 26,130 003588 WTR MAIN-3400" OF 24" PL 06/30/2000 12,144 31,919 1.72 54,845 38.0% 100.0%31,919 19,776 54,845 33,980 003602 VALVE REPLACEMENT PROG. ANNUAL 06/30/2000 127,826 127,826 1.72 219,633 100.0% 100.0%127,826 0 219,633 0003605VALLE DEL RIO 200'OF10"PL (WILLOW GLEN DR WITHIN SINGING HILLS GOLF COURSE)06/30/2000 51,818 136,207 1.72 234,034 38.0% 100.0%136,207 84,389 234,034 144,999 003621 REPLACEMENT STEEL SADDLES DISTRICTWIDE 06/30/2000 104,771 165,064 1.72 283,618 63.5% 100.0%165,064 60,293 283,618 103,598003622DICTIONARY HILL PRESSURE REGULATOR IMPROVEMENTS 06/30/2000 25,930 25,930 1.72 44,554 100.0% 100.0%25,930 0 44,554 0 03620A PIPELINE RELOCATION- ORVILLE ST- SR125 CAL TRANS 06/30/2000 16,652 26,235 1.72 45,077 63.5% 100.0%26,235 9,583 45,077 16,466 003738 2030' OF 20" PL, 711 ZONE@ PASEO RANCHERO 12/20/2000 104,981 284,449 1.72 488,748 36.9% 100.0%284,449 179,468 488,748 308,367 003752 4091' OF 16"PL 980 ZONE 521 @ OTC 3570' 2 OLYMPIC PARKWAY 12/20/2000 95,849 258,877 1.72 444,809 37.0% 100.0%258,877 163,028 444,809 280,118 003716 24" PL@HUNTE PKWY 711 ZONE FR CLUBHOUSE DR TO S. GREENSVIEW DR 12/28/2000 76,820 207,379 1.72 356,323 37.0% 100.0%207,379 130,559 356,323 224,330003717378'PL OF 24"MAIN 711 ZONE @ HUNTE PARKWAY 12/28/2000 14,578 39,354 1.72 67,618 37.0% 100.0%39,354 24,776 67,618 42,570 003735 16"PL, 624 ZONE 2370' BRANDYWINE BETWEEN E. PALOMAR & OLYMPIC PKWY 12/28/2000 63,495 171,408 1.72 294,517 37.0% 100.0%171,408 107,913 294,517 185,4190037361416' OF 16"PL MEDICAL CENTER DR. FROM PALOMAR TO EXIST MAIN 624ZONE 12/28/2000 53,588 144,663 1.72 248,564 37.0% 100.0%144,663 91,075 248,564 156,488Water - Page 46 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003748 PRESSURE REDUCING VALVES (2) BETWEEN 624 ZONE AND 458 ZONE 12/28/2000 27,061 73,198 1.72 125,770 37.0% 100.0%73,198 46,136 125,770 79,273 003750 3733' OF 24"PL 711 ZONE, ( 87'@OTC, 3646' @ OLYMPIC PARKWAY)12/28/2000 145,696 393,505 1.72 676,130 37.0% 100.0%393,505 247,808 676,130 425,79100376624" PVC PL @ PROCTOR VLY RD FROM LANE AVE TO HUNTE PKWY 01/29/2001 64,019 173,899 1.68 292,228 36.8% 100.0%173,899 109,880 292,228 184,647 003767 3000'-36" STEEL PL 980Z EAST ON PROCTOR VLY RD FROM HUNTE PARKWAY 01/29/2001 267,729 457,444 1.68 768,713 58.5% 100.0%457,444 189,715 768,713 318,807 003757 1800'OF 16" PL - SUNBOW II E PALOMAR ST. TO RAVEN AVE.01/31/2001 44,966 122,141 1.68 205,251 36.8% 100.0%122,141 77,175 205,251 129,689 003758 2726'OF 20" PL @ HUNTE PKWY 980 ZONE & 3632' OF 16" PL 01/31/2001 195,205 427,502 1.68 718,396 45.7% 100.0%427,502 232,297 718,396 390,363 003764 920' - 16" PL FR 803-2 RESERV TO EXIST 16" MAIN IN LOMA DEL SOL DEV.01/31/2001 273,398 741,500 1.68 1,246,055 36.9% 100.0%741,500 468,102 1,246,055 786,622003876PUMP/MOTOR REPLACEMENTS POTABLE-ANNUAL 06/30/2001 203,038 203,038 1.68 341,196 100.0% 100.0%203,038 0 341,196 0 003883 711-1 PUMP STATION - 24" PL -OTAY LAKES TO CENTRAL AREA 06/30/2001 149,718 415,392 1.68 698,046 36.0% 100.0%415,392 265,673 698,046 446,451003884DICTIONARY HILL WTR MAIN RELOCATION ELIMINATE 4 PZ INTO 850 PZ 06/30/2001 1,376,889 3,820,241 1.68 6,419,731 36.0% 100.0%3,820,241 2,443,353 6,419,731 4,105,936 003885 30"INTERCONN 4630' W/CITY OF SD LOWER OTAY RES TREATMENT PLANT 06/30/2001 6,578,097 18,251,371 1.68 30,670,548 36.0% 100.0%18,251,371 11,673,275 30,670,548 19,616,375 003895 711-1 PUMP STATION - 24" PL 711 PZ OTAY LAKES RD TO CENTRAL AREA 06/30/2001 40,817 113,247 1.68 190,306 36.0% 100.0%113,247 72,430 190,306 121,715 003897 30" PL 3200' 711 ZONE @ HUNTE PKWY 06/30/2001 171,880 476,877 1.68 801,368 36.0% 100.0%476,877 304,997 801,368 512,533 003899 PL INTERCONNECTION FOR EMERGENCY MAINT BY OTAY AND HELIX WTR 06/30/2001 4,725 13,108 1.68 22,027 36.0% 100.0%13,108 8,383 22,027 14,088004104EMERGENCY INTERCONNECTION SWEETWATER AT OXFORD AND NACION 06/30/2002 13,286 39,030 1.64 64,031 34.0% 100.0%39,030 25,744 64,031 42,234 004105 EMERGENCY INTERCONNECTION WITH SWEETWATERTR CHERRY HILL LANE 06/30/2002 9,223 27,092 1.64 44,446 34.0% 100.0%27,092 17,869 44,446 29,316004109624 & 711PL IN TELEGRAPH CYN RD REPLACED SADDLES 06/30/2002 48,662 142,958 1.64 234,527 34.0% 100.0%142,958 94,296 234,527 154,696 004119 OTAY MESA RD WIDENING RELOCATE WTR LINE 06/30/2002 95,015 279,112 1.64 457,893 34.0% 100.0%279,112 184,097 457,893 302,01803185APOTHOLING HWY 54/94 WIDENING PROJECT 06/30/2002 84,167 84,167 1.64 138,080 100.0% 100.0%84,167 0 138,080 0 004216 SR125 STAGE2 PIPE RELOCATION 16" CMLPL 1,647', 8" PVC PL 610'03/31/2003 46,420 122,747 1.61 197,922 37.8% 100.0%122,747 76,328 197,922 123,074 004351 24"PL, 4,200' LANE AVE OTAY LAKES RD TO PROCTOR VLY RD 06/22/2003 160,730 501,639 1.61 808,860 32.0% 100.0%501,639 340,909 808,860 549,694 004343 16"PL 5,400' HILLSDALE TO 978-1PS VISTA GRANDE RD 06/30/2003 385,131 1,202,516 1.61 1,938,978 32.0% 100.0%1,202,516 817,384 1,938,978 1,317,979 004344 16"PL - 1,550' OLYMPIC PKWY FR MEDICAL CTR DR EXTENDING EAST 06/30/2003 20,906 65,249 1.61 105,209 32.0% 100.0%65,249 44,342 105,209 71,49900434516"-1500' OLYMPIC PKWY FR MEDICAL CTR DR 06/30/2003 20,906 65,249 1.61 105,209 32.0% 100.0%65,249 44,342 105,209 71,499 004346 20"PL 5,700' 711 ZONE PASEO RANCHERO TO LA MEDIA 06/30/2003 154,340 481,696 1.61 776,703 32.0% 100.0%481,696 327,356 776,703 527,840004347 16"PL-5000' OLYMPIC PKWYWEST OF PASEO RANCHERO 06/30/2003 170,704 532,771 1.61 859,059 32.0% 100.0%532,771 362,067 859,059 583,809 004349 16"PL-2,600' LA MEDIA TO E. PALOMAR 06/30/2003 41,066 128,167 1.61 206,662 32.0% 100.0%128,167 87,101 206,662 140,44500435016"PL-2,600' OLYMPIC PKWY - E. PALOMAR ST. TO EASTLAKE PARKWAY 06/30/2003 43,488 135,727 1.61 218,851 32.0% 100.0%135,727 92,239 218,851 148,730 004352 711-1 PS - 16"PL - 4,200' CENTRAL AREA/ VILLAGE 5 OTAY RANCH 06/30/2003 82,602 257,801 1.61 415,687 32.0% 100.0%257,801 175,199 415,687 282,497 004356 16"PL-3,400' LANE AVE TO MT MIGUEL RD 06/30/2003 20,826 65,000 1.61 104,808 32.0% 100.0%65,000 44,174 104,808 71,227 004480 24" PL- 3200' SDCWA R/W HUNTE 711 ZONE 06/30/2004 106,224 336,569 1.48 498,949 31.6% 100.0%336,569 230,345 498,949 341,477 004491 16"PL 3100' 980 ZONE SDCWA-HUNTE PKWY 06/30/2004 88,264 279,661 1.48 414,585 31.6% 100.0%279,661 191,397 414,585 283,738004494 16"PL 980 ZONE 1800' OLYMPIC PKWY/EASTLAKE/SDCWA R/W 06/30/2004 49,718 165,506 1.48 245,356 30.0% 100.0%165,506 115,788 245,356 171,651 004495 16" PL 2700' E PALOMAR/TELEGRAPH CYN RD 624ZONE 06/30/2004 45,166 143,107 1.48 212,150 31.6% 100.0%143,107 97,941 212,150 145,194004515 16"PL 1200' E PALOMAR/ESTLPKWY - 711 ZONE 06/30/2004 62,973 199,530 1.48 295,795 31.6% 100.0%199,530 136,557 295,795 202,440 004516 24"PL 1800' OLYM PKWY/EASTLAKE PARKWAY 711 ZONE 06/30/2004 59,184 197,019 1.48 292,072 30.0% 100.0%197,019 137,834 292,072 204,334 004517 16"PL 624Z PASEO LADERA/EPALOMAR 624 ZONE 06/30/2004 45,716 144,852 1.48 214,737 31.6% 100.0%144,852 99,136 214,737 146,964 004518 30"PL 870 ZONE 870-1 RES OUTLET EXTENSION 06/30/2004 308,632 977,896 1.48 1,449,688 31.6% 100.0%977,896 669,264 1,449,688 992,155 004519 HELIX WD-LM SW EXT - REGULATORY RESV TRANSMISSION MAINS 06/30/2004 250,883 794,920 1.48 1,178,435 31.6% 100.0%794,920 544,037 1,178,435 806,51100452016"PL 2700' 711 ZONE PASEO LADERA/TELEGRAPH/EAST PALOMAR 06/30/2004 45,159 143,085 1.48 212,117 31.6% 100.0%143,085 97,926 212,117 145,172 004521 16" PL 3300' E PALOMAR/PASEO RANCHERO 711 ZONE 06/30/2004 89,794 284,511 1.48 421,775 31.6% 100.0%284,511 194,717 421,775 288,659004526 20"PL 100' PASEO RANCHO/E PALOMAR 06/30/2004 60,427 201,156 1.48 298,205 30.0% 100.0%201,156 140,729 298,205 208,624 004532 16"PL 9800' 980 ZONE OLYMPIC PARKWAY - SDG&E EASMENT TO SR-125 06/30/2004 70,569 234,916 1.48 348,252 30.0% 100.0%234,916 164,347 348,252 243,637004533SDCWA OTAY FCF#14: CAPACITY INCREASE TO 8MGD NORTH DISTRICT 06/30/2004 153,518 511,044 1.48 757,600 30.0% 100.0%511,044 357,526 757,600 530,017 004534 16"PL RELOCATION @905/BORDER 06/30/2004 66,336 220,826 1.48 327,365 30.0% 100.0%220,826 154,490 327,365 229,025 004619 8"PL JAMACHA BLVD 640 ZONE/SWTR RESERVOIR 06/30/2005 6,790 24,214 1.42 34,324 28.0% 100.0%24,214 17,425 34,324 24,700 004622 12" PL 5500' 711 ZONE OTAY LKS RD /EASTLKE VISTAS 06/30/2005 105,566 376,496 1.42 533,691 28.0% 100.0%376,496 270,930 533,691 384,048 004623 20"PL 3000' 980 ZONE EASTLKE/TRINIDAD/OLYMPIC 06/30/2005 228,751 815,830 1.42 1,156,455 28.0% 100.0%815,830 587,079 1,156,455 832,19600462424" PL 1600' 980 ZONE OTAY LAKES RD/ HUNTE PARKWAY 06/30/2005 36,625 130,619 1.42 185,155 28.0% 100.0%130,619 93,994 185,155 133,239 004625 24" PL 2100' 980 ZONE OTAY LKS/WUESTE RD 06/30/2005 77,827 277,565 1.42 393,454 28.0% 100.0%277,565 199,739 393,454 283,134004626 12" & 16" PL 9600' 980 ZONE EASTLAKE WOODS OTAY LKS/PROCTOR VALLEY 06/30/2005 60,712 216,526 1.42 306,930 28.0% 100.0%216,526 155,814 306,930 220,870 004627 16" PL 711 ZONE LA MEDIA RD/OLYMPIC/BIRCH 06/30/2005 43,568 155,380 1.42 220,255 28.0% 100.0%155,380 111,813 220,255 158,49700068416" PL 711 ZONE EAST H STREET - LOOP/EASTLAKE DR.06/30/2006 35,883 137,806 1.37 188,488 26.0% 100.0%137,806 101,923 188,488 139,409 004675 20"PL, 850Z REG SITE 2,430'PL TO TRACE RD 06/30/2006 157,369 604,375 1.37 826,654 26.0% 100.0%604,375 447,007 826,654 611,407 004676 36"PL CMLC 1530'& 40'-16" PVC PROCTOR VLY RD 980 ZONE 06/30/2006 80,251 299,347 1.37 409,441 26.8% 100.0%299,347 219,096 409,441 299,676 004677 24" PL 711ZONE TRINIDAD COVE/OLYMPIC PARKWAY 06/30/2006 78,452 301,296 1.37 412,107 26.0% 100.0%301,296 222,844 412,107 304,802 004683 20"PL 711 ZONE - PROCTOR VLY RD 06/30/2006 450,525 1,730,239 1.37 2,366,588 26.0% 100.0%1,730,239 1,279,714 2,366,588 1,750,36900468730"-7,900' STEEL PL 980 PZ 06/30/2006 768,614 2,735,988 1.37 3,742,234 28.1% 100.0%2,735,988 1,967,374 3,742,234 2,690,937 004739 20"PL - 6,540" SR94-CAMPO RD 850 ZONE 02/28/2007 107,025 433,222 1.32 573,017 24.7% 100.0%433,222 326,197 573,017 431,457004740EMERGENCY CONNECTION 165'PL SWEETWATER SPRINGS INTERCONN 02/28/2007 51,721 233,178 1.32 308,421 22.2% 100.0%233,178 181,456 308,421 240,010 004741 PL-16" 1,096' @ 711 ZONE HUNTE PARKWAY/OLYMPIC/EASTLAKE 02/28/2007 134,642 545,009 1.32 720,877 24.7% 100.0%545,009 410,367 720,877 542,788 004744 16"PL- 2,322 ' 711Z EASTLAKE PARKWAY-OLYMPIC/BIRCH 02/28/2007 36,151 146,336 1.32 193,557 24.7% 100.0%146,336 110,185 193,557 145,741 004745 PL 20" - 2,284' EASTLAKE PKWY-OLYMPIC/BIRCH 980 ZONE 02/28/2007 50,951 206,241 1.32 272,793 24.7% 100.0%206,241 155,290 272,793 205,401 004746 12"PL 2,479' 944 ZONE EASTLAKE PARKWAY- OLYMPIC/BIRCH 02/28/2007 26,876 108,791 1.32 143,897 24.7% 100.0%108,791 81,915 143,897 108,348004794 16" PL 4,540' ROLLING HILLS 980 PRESSURE ZONE 08/31/2007 93,071 392,637 1.32 519,336 23.7% 100.0%392,637 299,566 519,336 396,232 004795 20" PL 3,045' EASTLAKE PKWY FROM BIRCH RD TO ROCK MOUNTAIN RD.08/31/2007 66,326 279,806 1.32 370,096 23.7% 100.0%279,806 213,480 370,096 282,36800479612" PL 3,387' EASTLAKE PKWY FROM BIRCH RD TO ROCK MTN RD 08/31/2007 37,148 156,720 1.32 207,292 23.7% 100.0%156,720 119,571 207,292 158,156Water - Page 47 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004820 16" PL 4200' 711PRESSURE ZONE BIRCH RD/LA MEDIA/SR125 12/30/2007 49,692 215,705 1.32 285,310 23.0% 100.0%215,705 166,013 285,310 219,583 004837 AIR AND VACUUM VALVE UPGRADE DISTRICTWIDE 06/30/2008 115,310 523,260 1.24 646,911 22.0% 100.0%523,260 407,950 646,911 504,352004838AMR METER REPLACEMENTS DISTRICTWIDE 06/30/2008 473,246 617,666 1.24 763,625 76.6% 100.0%617,666 144,420 763,625 178,548 004852 16" PL 711 ZONE BIRCH ZONE 07/31/2008 40,710 185,048 1.24 228,776 22.0% 100.0%185,048 144,338 228,776 178,446 004890 12" PVC WATER LINE OLIVE VISTA DRIVE 06/30/2009 249,290 1,236,150 1.24 1,538,049 20.2% 100.0%1,236,150 986,860 1,538,049 1,227,876 004891 12"PL 803 ZONE JAMUL DRIVE PERMASTRAN 06/30/2009 152,773 758,259 1.24 943,445 20.1% 100.0%758,259 605,486 943,445 753,361 004892 18" PL RUXTON AVENUE 06/30/2009 15,552 77,117 1.24 95,951 20.2% 100.0%77,117 61,565 95,951 76,60100489312" PL 978 ZONE JAMACHA RD 06/30/2009 242,783 1,203,880 1.24 1,497,897 20.2% 100.0%1,203,880 961,097 1,497,897 1,195,821 004894 16" PL 803 ZONE DEHESA ROAD 06/30/2009 28,647 142,052 1.24 176,745 20.2% 100.0%142,052 113,405 176,745 141,10200489712" PL 832 ZONE STEELE CYN RD 06/30/2009 87,736 435,483 1.24 541,839 20.1% 100.0%435,483 347,747 541,839 432,676 004961 METER CONNECTIONS W/CAL-AMERICAN 06/30/2010 103,827 342,913 1.21 416,272 30.3% 100.0%342,913 239,086 416,272 290,234 004982 CAPITALIZED INTEREST FY 09-10 06/30/2010 90,274 510,115 1.21 619,242 17.7% 100.0%510,115 419,841 619,242 509,656 004991 12" PL 978 ZONE HIDDEN MESA ROAD 06/30/2011 167,834 1,038,152 1.20 1,249,686 16.2% 100.0%1,038,152 870,318 1,249,686 1,047,653 004996 30" PL 2,200' 980 ZONE TO 980 RESERVOIRS 06/30/2011 24,152 149,394 1.20 179,834 16.2% 100.0%149,394 125,242 179,834 150,761005010CAPITALIZED INTEREST FY 10-11 06/30/2011 196,502 1,215,476 1.20 1,463,141 16.2% 100.0%1,215,476 1,018,974 1,463,141 1,226,600 005014 SDCWA OTAY FCF#14: 25,500' OF 36" PL TO THE REGULARTORY SITE 06/30/2011 3,205,383 19,827,116 1.20 23,867,081 16.2% 100.0%19,827,116 16,621,732 23,867,081 20,008,57000501710"PL 1950' SR125 - SWEETWATER ROAD 06/30/2011 50,897 308,179 1.20 370,973 16.5% 100.0%308,179 257,282 370,973 309,705 005019 16" 240' PL SR-125 OLYMPIC PARKWAY 06/30/2011 10,613 64,262 1.20 77,356 16.5% 100.0%64,262 53,649 77,356 64,580005021 20" 1,035' PL SR-125 EASTLAKE PARKWAY 06/30/2011 16,413 99,379 1.20 119,628 16.5% 100.0%99,379 82,966 119,628 99,871 005022 42" 920'PL SR-125 NORTH OLYMPIC PARKWAY 06/30/2011 6,323 38,285 1.20 46,086 16.5% 100.0%38,285 31,962 46,086 38,474 005023 20" 430'PL SR-125 NORTH OLYMPIC PARKWAY 06/30/2011 4,715 28,544 1.20 34,360 16.5% 100.0%28,544 23,829 34,360 28,685 005024 8" 985' PL SR-125 SAN MIGUEL ROAD 06/30/2011 11,871 71,879 1.20 86,525 16.5% 100.0%71,879 60,008 86,525 72,235 005025 6" 250' PL SR-125 SWEETWATER ROAD 06/30/2011 8,150 49,346 1.20 59,401 16.5% 100.0%49,346 41,196 59,401 49,591005026 20" 2625' PL SR-905 BRITTANIA 06/30/2011 69,888 432,292 1.20 520,376 16.2% 100.0%432,292 362,405 520,376 436,248 005028 10" 440' PL SR905 CACTUS ROAD 06/30/2011 26,088 161,371 1.20 194,252 16.2% 100.0%161,371 135,283 194,252 162,848005029 12" 290' PL SR-905 PACIFIC RIM 06/30/2011 25,119 155,376 1.20 187,035 16.2% 100.0%155,376 130,257 187,035 156,798 005030 12" 330' PL SR-905 HARVEST ROAD 06/30/2011 4,277 26,457 1.20 31,848 16.2% 100.0%26,457 22,180 31,848 26,699005031 20" 2725' PL SR-905 HARVEST 06/30/2011 71,974 445,198 1.20 535,912 16.2% 100.0%445,198 373,224 535,912 449,272 005032 18" 750' PL SR905 HARVEST 06/30/2011 24,721 152,914 1.20 184,071 16.2% 100.0%152,914 128,192 184,071 154,313 005052 SDCWA OTAY FCF#14: 36" PL TO REG SITE 06/30/2012 125,915 920,295 1.18 1,088,170 13.7% 100.0%920,295 794,380 1,088,170 939,286 005055 EMERGENCY INTERCONNECTIONS - DEL RIO RD HELIX WTR DIST/ OTAY 06/30/2012 52,487 222,295 1.18 262,845 23.6% 100.0%222,295 169,808 262,845 200,784 005056 EMERGENCY INTERCONNECTIONS HELIX WTR DIST/GILLESPIE DR/OTAY 06/30/2012 48,705 206,278 1.18 243,906 23.6% 100.0%206,278 157,573 243,906 186,31700507812" PL TO CONNECT TO EXISTING SYSTEM - RANCHO JAMUL ESTATES 06/30/2012 112,923 478,260 1.18 565,502 23.6% 100.0%478,260 365,338 565,502 431,980 005082 CAPITALIZED INTEREST FY 11-12 06/30/2012 168,088 1,185,443 1.18 1,401,684 14.2% 100.0%1,185,443 1,017,355 1,401,684 1,202,935005083PRESSURE REDUCING STATION 850/657 PRESSURE ZONE 06/30/2012 95,859 423,010 1.18 500,173 22.7% 100.0%423,010 327,151 500,173 386,828 005084 LA PRESA SYSTEM (4) INTERCONNECTIONS 3-SAN CARLOS ST, 1-PARADISE VLY RD 06/30/2012 36,613 270,496 1.18 319,838 13.5% 100.0%270,496 233,882 319,838 276,545 005121 30" STEEL PL HUNTE PARKWAY 2,239' IN 980 PZ 06/30/2013 187,014 1,546,685 1.18 1,822,832 12.1% 100.0%1,546,685 1,359,670 1,822,832 1,602,427 005122 AIR VAC VALVE ASSEMBLY 6" COMBINATION - HUNTE PARKWAY 06/30/2013 9,215 45,441 1.18 53,554 20.3% 100.0%45,441 36,226 53,554 42,694 005123 30" CLASS 150 BUTTERFLY VALVES - HUNTE PARKWAY 06/30/2013 10,497 86,274 1.18 101,677 12.2% 100.0%86,274 75,777 101,677 89,30600512424" CLASS 150 BUTTERFLY VALVES - HUNTE PARKWAY 06/30/2013 1,404 11,539 1.18 13,599 12.2% 100.0%11,539 10,135 13,599 11,945 005139 LATERAL EXTENSIONS OTAY LAKES RD WATER FACILITIES RELOCATIONS 06/30/2013 42,943 280,679 1.18 330,791 15.3% 100.0%280,679 237,736 330,791 280,1810051485" DRAIN - BLOW OFF PIPE - HUNTE PARKWAY 980 ZONE PROCT VLY 06/30/2013 5,307 44,663 1.18 52,637 11.9% 100.0%44,663 39,356 52,637 46,382 005151 CAPITALIZED INTEREST FY 12-13 06/30/2013 121,146 995,721 1.18 1,173,498 12.2% 100.0%995,721 874,575 1,173,498 1,030,722005172EAST AVE BRIDGE CROSSING - 12" EXPANSION JOINTS 06/30/2014 19,943 19,943 1.13 22,534 100.0% 100.0%19,943 0 22,534 0 005173 EAST ORANGE AVE BRIDGE CROSSING - 2" BLOW OFF ASSMBLY 06/30/2014 42,264 42,264 1.13 47,757 100.0% 100.0%42,264 0 47,757 0 005174 EAST ORANGE AVE BRIDGE CROSSING -12" CEMENT MORTAR LINED STEEL PIPE 247'06/30/2014 29,609 291,232 1.13 329,081 10.2% 100.0%291,232 261,623 329,081 295,625 005175 EAST ORANGE AVE BRIDGE CROSSING - 12" CEMENT MORTAR LINED STEEL PIPE 06/30/2014 61,817 608,042 1.13 687,066 10.2% 100.0%608,042 546,225 687,066 617,215 005176 EAST ORANGE AVE BRIDGE CROSSING 12" PVC WATERLINE 818'06/30/2014 34,971 275,180 1.13 310,944 12.7% 100.0%275,180 240,210 310,944 271,428005177EAST ORANGE AVE BRIDGE CROSSING - 12" WEDGE GATE VALVE 06/30/2014 21,736 29,931 1.13 33,821 72.6% 100.0%29,931 8,195 33,821 9,261 005178 EAST ORANGE AVE BRIDGE CROSSING - 2" AIR VACUMN VALVE ASSEMBLY 06/30/2014 29,581 40,735 1.13 46,029 72.6% 100.0%40,735 11,154 46,029 12,603005205CAPITALIZED INTEREST FY 13-14 06/30/2014 17,973 176,782 1.13 199,757 10.2% 100.0%176,782 158,809 199,757 179,448 005209 6" BLOW OFF FACILITY @ OTAY MESA RD CONNECTOR RAMP SR-11/125/905 06/30/2015 120,281 147,167 1.09 160,765 81.7% 100.0%147,167 26,887 160,765 29,371005244CAPITALIZED INTEREST FY 14-15 06/30/2015 14,657 179,476 1.09 196,059 8.2% 100.0%179,476 164,819 196,059 180,048 005349 6 AIR VAC VALVES ON 36" MAIN RELOCATED FRM FCP#11 TO REGULATORY SITE 06/30/2017 63,457 456,893 1.02 464,881 13.9% 100.0%456,893 393,436 464,881 400,314 005354 12" PL 675' PALOMAR BRIDGE @ I-805 (10" PL UPSIZED & 12" PL REPL)06/30/2017 26,320 631,690 1.02 642,734 4.2% 100.0%631,690 605,370 642,734 615,953 005374 CAPITALIZED INTEREST FY16-17 06/30/2017 7,566 181,582 1.02 184,756 4.2% 100.0%181,582 174,016 184,756 177,058 005424 12" PVC PL 803 ZONE @ HILLSDALE ROAD (4129 LF)06/30/2018 52,515 2,570,790 1.01 2,599,177 2.0% 100.0%2,570,790 2,518,275 2,599,177 2,546,083005426CAPITALIZED INTEREST FY17-18 06/30/2018 5,784 266,959 1.01 269,907 2.2% 100.0%266,959 261,175 269,907 264,059 Total Main Water System $44,272,880 $121,357,038 $261,116,445 $121,357,038 $77,084,157 $261,116,445 $110,932,932 PUMP STATIONS 830250 832-1 PUMP STATION MODIFICATION 05/01/1983 $131,282 $181,729 2.40 $435,832 72.2% 100.0%$181,729 $50,447 $435,832 $120,984 001237 VISTA GRANDE RD W1165 06/01/1985 2,725 2,725 2.23 6,076 100.0% 100.0%2,725 0 6,076 0 001922 CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0001923CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0 001927 CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0001928CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0Water - Page 48 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 001941 CIRCULAR CHARTS 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0 001942 CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0001943CIRCULAR CHARTS 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0 001944 CIRCULAR CHART 12/01/1989 0 0 2.10 0 0.0% 100.0%0 0 0 0 002191 711-1 PUMP STATION - PUMP WO1802 06/01/1990 38,048 38,048 2.03 77,082 100.0% 100.0%38,048 0 77,082 0 002348 VISTA DIEGO PNEUMATIC SYSTEM MODIFY 07/01/1990 192,793 192,793 2.03 390,584 100.0% 100.0%192,793 0 390,584 0 002467 944-1 PUMP STATION 03/01/1992 533,925 533,925 1.91 1,021,375 100.0% 100.0%533,925 0 1,021,375 0002469 944-1 PS - PUMP 1992 03/01/1992 11,187 11,187 1.91 21,400 100.0% 100.0%11,187 0 21,400 0 002484 978-1 PS -VISTA GRANDE 05/01/1992 159,536 159,536 1.91 305,185 100.0% 100.0%159,536 0 305,185 00025061296-1 PUMP STATION - VISTA DIEGO UPGRADE 06/01/1992 11,921 11,921 1.91 22,804 100.0% 100.0%11,921 0 22,804 0 002591 SAN MIGUEL PRV STATION 06/01/1993 4,497 4,497 1.87 8,431 100.0% 100.0%4,497 0 8,431 0 002639 TELE CYN/APCHE-RUTGR 06/01/1994 394,004 787,203 1.86 1,463,379 50.1% 100.0%787,203 393,200 1,463,379 730,942 002657 711-1 CENTRAL AREA PUMP STATION - MOTORS 06/01/1994 8,095 8,095 1.86 15,048 100.0% 100.0%8,095 0 15,048 0 02648A 980-1 PUMP STATION 07/01/1994 14,920 14,920 1.86 27,735 100.0% 100.0%14,920 0 27,735 0002833CIRCULAR CHART RECORDER UP RESV CL2 BLDG 01/31/1996 0 0 1.85 0 0.0% 100.0%0 0 0 0 002834 CIRCULAR CHART RECORDER 392 @ 980-1 PS (OLDEASTLAKE PS)01/31/1996 0 0 1.85 0 0.0% 100.0%0 0 0 0002916803-1 HILLSDALE PS 1-18' W ELECTRIC GATE 06/28/1996 7,200 7,200 1.85 13,332 100.0% 100.0%7,200 0 13,332 0 002922 803-1 PUMP STATION (HILLSDALE) EXPANSION - 13,000 GPM 06/30/1996 1,264,709 2,746,605 1.85 5,085,984 46.0% 100.0%2,746,605 1,481,896 5,085,984 2,744,079002923 850-2 PUMP STATION - 8000 GPM PUMP 06/30/1996 1,961,391 4,260,665 1.85 7,889,622 46.0% 100.0%4,260,665 2,299,275 7,889,622 4,257,646 002927 1200-1 PUMP STATION MODIFICATION TO OPERATE WITH 1200-1 RES 06/30/1996 27,654 60,055 1.85 111,205 46.0% 100.0%60,055 32,401 111,205 59,997 002940 980-1 PUMP STATION - EXPANSION 8000GPM & 2ND SURGE TANK (EASTLAKE)06/30/1996 91,367 198,414 1.85 367,410 46.0% 100.0%198,414 107,047 367,410 198,223 002944 PUMP UPGRD INCREASE BROWN FIELD EMERG CAPACITY 06/30/1996 70,394 152,845 1.85 283,028 46.1% 100.0%152,845 82,451 283,028 152,678 003051 CATHODIC PROTECTION OF RESERVOIRS 06/30/1997 35,430 35,430 1.82 64,571 100.0% 100.0%35,430 0 64,571 0003060LADDER PROTECTION/SAFETY CLIMB DISTRICTWIDE 06/30/1997 27,736 37,738 1.82 68,779 73.5% 100.0%37,738 10,002 68,779 18,230 003591 RANCHO SAN DIEGO PS REPLACEMENT PUMP #4 AND #5 06/30/2000 28,166 28,166 1.72 48,395 100.0% 100.0%28,166 0 48,395 0003612NUSONIC FLOW METERS MODEL CM800 (7) LOCATIONS 06/30/2000 39,358 39,358 1.72 67,626 100.0% 100.0%39,358 0 67,626 0 004319 CALAVO PS FORCE MAIN REPLACEMENT 06/30/2003 38,344 119,728 1.61 193,053 32.0% 100.0%119,728 81,383 193,053 131,2250043401004-2 PUMP STATION (BUENA VISTA MODIFICATIONS: INCL 1004-1PS REMOVAL)06/30/2003 536,479 1,674,361 1.61 2,699,798 32.0% 100.0%1,674,361 1,137,882 2,699,798 1,834,761 004678 ROLLING HILLS RANCH HYDRO PS 332' PL 06/30/2006 420,935 1,616,598 1.37 2,211,153 26.0% 100.0%1,616,598 1,195,664 2,211,153 1,635,407 004686 1200-1 PS DISINFECTION SYSTEM 06/30/2006 40,076 149,488 1.37 204,467 26.8% 100.0%149,488 109,412 204,467 149,652 004721 980-2 PS (25,000 GPM)11/30/2006 2,029,200 8,050,912 1.37 11,011,888 25.2% 100.0%8,050,912 6,021,713 11,011,888 8,236,386 004945 US ELECTRIC 200 HP H445TP FRAME MOTOR 04/01/2010 13,294 14,372 1.21 17,447 92.5% 100.0%14,372 1,078 17,447 1,308004946US ELECTRIC 200HP H445TP FRAME MOTOR 04/01/2010 13,294 14,372 1.21 17,447 92.5% 100.0%14,372 1,078 17,447 1,308 004947 US ELECTRIC MOTOR 350HP 1800RPM @ 803-1 PS 04/01/2010 19,658 21,252 1.21 25,798 92.5% 100.0%21,252 1,594 25,798 1,935004993 1485-2 PUMP STATION (REPLACEMENT OF 1485-1 PS TORN DOWN)06/30/2011 393,084 2,431,446 1.20 2,926,877 16.2% 100.0%2,431,446 2,038,362 2,926,877 2,453,698 005131 850-2 PS VARIABLE FREQUENCY DRIVE (VFD) FOR (4) PUMP MOTORS 06/30/2013 127,578 209,717 1.18 247,160 60.8% 100.0%209,717 82,139 247,160 96,804 005132 MOTOR REWIND-REWOUND (4) PUMP MOTORS FOR VFD COMPATABILITY 06/30/2013 101,695 101,695 1.18 119,852 100.0% 100.0%101,695 0 119,852 0 005133 ALC (2) ACTIVE LINE CONDITIONERS FOR (4) VFD PROVIDES CLEAN POWER 06/30/2013 54,889 135,343 1.18 159,507 40.6% 100.0%135,343 80,454 159,507 94,818 005134 AIR CONDITIONER TO COOL VFD (2) @ 850-2 PS 06/30/2013 21,876 53,941 1.18 63,572 40.6% 100.0%53,941 32,065 63,572 37,790005135830-1 PS MOD: VARIABLE FREQUENCY DRIVE (VFD) (5) MOTORS 750 HP 06/30/2013 152,430 247,958 1.18 292,229 61.5% 100.0%247,958 95,529 292,229 112,585 005136 803-1 PS MOD: MOTOR REWIND-REWOUND (4) PUMP MOTORS VFD COMPATABILITY 06/30/2013 134,267 134,267 1.18 158,239 100.0% 100.0%134,267 0 158,239 0005137803-1 MOD: ACTIVE LINE CONDITIONER (2) PROVIDE CLEAN POWER TO VFD 06/30/2013 54,460 134,285 1.18 158,261 40.6% 100.0%134,285 79,825 158,261 94,077 005138 803-1 MOD: AIR CONDITIONERS TO COOL VFD (2)06/30/2013 24,074 59,360 1.18 69,958 40.6% 100.0%59,360 35,286 69,958 41,586Total Pump Stations $9,231,969 $24,682,151 $38,371,590 $24,682,151 $15,450,182 $38,371,590 $23,206,121 PUMPS X07460 FIRE HYDRANTS 07/01/1974 $2,942 $3,269 5.33 $17,415 90.0% 0.0%$0 $0 $0 $0 X07480 PUMP STATION MODIFICATION 07/01/1974 19,780 21,978 5.33 117,082 90.0% 100.0%21,978 2,198 117,082 11,710Z10130CHULA VISTA COMMUNITY HOSPITAL 500 07/01/1976 21,234 24,691 4.15 102,574 86.0% 100.0%24,691 3,457 102,574 14,361 Z10150 EL RANCHO DEL REY276 07/01/1976 1,029,540 1,197,139 4.15 4,973,317 86.0% 100.0%1,197,139 167,599 4,973,317 696,262Z10570RSD LP PUMP ST W183 07/01/1977 558,946 665,413 3.84 2,555,894 84.0% 100.0%665,413 106,466 2,555,894 408,944 000637 IMPELLAR PUMP 6X6 09/01/1977 2,215 2,215 3.84 8,508 100.0% 0.0%0 0 0 0Z12810PUMP ALLIS-CHALM8000 12/01/1980 4,841 4,841 2.96 14,332 100.0% 0.0%0 0 0 0 820200 FIRE HYDRANT W708 12/01/1981 12,658 16,859 2.68 45,188 75.1% 0.0%0 0 0 0 820560 FLOW METER W642 05/01/1982 13,827 13,827 2.46 34,032 100.0% 100.0%13,827 0 34,032 0 830410 803-1 PUMP STATION (HILLSDALE)07/01/1982 16,602 22,462 2.46 55,285 73.9% 100.0%22,462 5,860 55,285 14,423 001287 MODIFY PUMP & MOTORS FOR ENERGY CONSV 10/01/1985 2,503 3,713 2.23 8,278 67.4% 0.0%0 0 0 00012881200-1 PUMP STATION MODIFY PUMPS/MOTORS ENERGY CONSERVATION 10/01/1985 3,754 5,569 2.23 12,418 67.4% 0.0%0 0 0 0 001579 BARNES PEABODY PUMP 10/01/1988 10,118 10,118 2.10 21,292 100.0% 100.0%10,118 0 21,292 0001865HYDRANT INSTALLATION JAMUL 05/01/1989 3,560 3,560 2.10 7,468 100.0% 0.0%0 0 0 0 001911 CAT 3208 GENERATOR @ 3.2 PS 08/01/1989 31,838 31,838 2.10 66,783 100.0% 100.0%31,838 0 66,783 0 001918 AIR MOTOR - INGERSOLL RAND MULTI VANE 11/01/1989 1,712 1,712 2.10 3,591 100.0% 0.0%0 0 0 0 002307 KOEHLER ENGINE 4 CYLINDER 12/01/1990 1,196 1,196 2.03 2,423 100.0% 0.0%0 0 0 0 002679 SONIC METER MODIFICATION 06/01/1994 36,659 36,659 1.86 68,147 100.0% 0.0%0 0 0 002743A832-1 PUMP STATION BLDG NO. DISTRICT 03/31/1995 924,063 1,903,323 1.83 3,488,397 48.6% 100.0%1,903,323 979,260 3,488,397 1,794,780 003537 PUMP - ENCORE 700 SIZE #1DISINFECTION 06/30/2000 3,101 3,101 1.72 5,327 100.0% 0.0%0 0 0 0003806711-1 PS - PUMP EXPANSION ( CENTRAL AREA)06/30/2001 6,012 6,012 1.68 10,103 100.0% 0.0%0 0 0 0Water - Page 49 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004136 870-1 PUMP STATION- PEERLESS TURBINE PUMP RPM1785 06/30/2002 16,121 18,038 1.64 29,592 89.4% 100.0%18,038 1,917 29,592 3,145 004140 TATUNG 40HP 324TS CTE MOTOR 06/30/2002 1,333 1,333 1.64 2,186 100.0% 0.0%0 0 0 00041411580-1 PS (RANCHO JAMUL) - TURBINE PUMP #4 06/30/2002 18,993 22,594 1.64 37,066 84.1% 100.0%22,594 3,601 37,066 5,908 004142 1580-1 PUMP STATION (RANCHO JAMUL)- #4 MOTOR SWITCH 06/30/2002 2,488 2,960 1.64 4,857 84.1% 0.0%0 0 0 0 004143 978-1 PUMP STATION (VISTA GRANDE) CUTLER HAMMER SOFT STARS 06/30/2002 6,246 6,989 1.64 11,465 89.4% 0.0%0 0 0 0 004144 978-1 PUMP STATION (VISTA GRANDE) - AUTOMATIC TRANSFER SWITCH 06/30/2002 5,624 6,293 1.64 10,323 89.4% 0.0%0 0 0 0 004145 711-1 PS CENTRAL AREA -TURBINE PUMP #4 /CH SOFT START 06/30/2002 9,958 11,142 1.64 18,279 89.4% 100.0%11,142 1,184 18,279 1,942004297711-1 PUMP STATION - STARTER 3P 420A 06/30/2003 5,915 5,915 1.61 9,538 100.0% 0.0%0 0 0 0 004298 LA PRESA PS - MOTOR US ELECT 75HP 06/30/2003 3,078 3,078 1.61 4,962 100.0% 0.0%0 0 0 00042991296-1 PUMP STATION - PUMP PEERLESS ROTATING ASSEMBLY 06/30/2003 2,990 2,990 1.61 4,821 100.0% 0.0%0 0 0 0 004918 ENGINE PUMP SYSTEM - TRAILER MOUNTED (TLOPS 624-1 PS)06/30/2009 547,343 828,341 1.24 1,030,642 66.1% 100.0%828,341 280,998 1,030,642 349,625 005034 GODWIN CD150M SEWER BYPASS PUMP ON TRAILER 12/02/2011 25,045 49,540 1.20 59,635 50.6% 100.0%49,540 24,495 59,635 29,486 005035 TREATMENT PLANT REPLACEMENT ENGINE RDO 12/02/2011 76,855 101,906 1.20 122,671 75.4% 100.0%101,906 25,051 122,671 30,156 005051 944-1 PS - GENERATOR SET 06/30/2012 29,424 41,577 1.18 49,162 70.8% 100.0%41,577 12,154 49,162 14,370005054711-1 PUMP STATION - PUMP/DRIVERS 06/30/2012 324,121 457,582 1.18 541,051 70.8% 100.0%457,582 133,461 541,051 157,807 005099 AIR VAC UPGRADE FROM 2" TO 6"06/30/2013 77,059 190,008 1.18 223,932 40.6% 100.0%190,008 112,949 223,932 133,115005245980-1 & 2 RESERVOIRS - SUMP PUMP SYSTEM (CENTRAL)07/01/2015 20,825 26,031 1.09 28,436 80.0% 100.0%26,031 5,206 28,436 5,687 005447 ROLLING HILLS HPS JOCKEY PUMP (PUMP#4)06/30/2019 0 34,719 1.01 35,038 0.0% 100.0%34,719 34,719 35,038 35,038Total Pumps $3,880,517 $5,790,530 $13,841,511 $5,672,267 $1,900,576 $13,590,159 $3,706,759 POWER 001560 CATERPILLAR GEN-SET 1530-1HS 3208 150KW @ VISTA DIEGO 11/01/1987 $29,774 $29,774 2.22 $66,055 100.0% 100.0%$29,774 $0 $66,055 $0 001680 POWER POLES PHONELINE 06/01/1988 2,876 2,876 2.10 6,053 100.0% 0.0%0 0 0 0001881978-1 RESERVOIR 0.5 MG - INSTALL GENERATOR (HILLSDALE)06/01/1989 1,452 1,452 2.10 3,045 100.0% 0.0%0 0 0 0 002116 PORTABLE GENERATOR EB-34879A 05/01/1990 1,796 1,796 2.03 3,639 100.0% 0.0%0 0 0 000214320KW STANDBY GENERATOR 07/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 002345 978-1 PUMP STATION -STANDBY POWER VISTA GRANDE 05/01/1991 38,145 38,145 1.99 76,065 100.0% 100.0%38,145 0 76,065 0002681EMERGENCY GENERATOR @ CHL STATION 06/01/1994 20,571 20,571 1.86 38,240 100.0% 100.0%20,571 0 38,240 0 003608 PUMP/MOTOR/ELECRICAL SWITCHGEAR REPLACEMENT PROGRAM 06/30/2000 239,165 239,165 1.72 410,939 100.0% 100.0%239,165 0 410,939 0 004296 711-1 PUMP STATION - STARTER C-H 420A CENTRAL AREA 06/03/2003 5,475 5,475 1.61 8,828 100.0% 0.0%0 0 0 0 004186 803-1 HILLSDALE PS - 500A C-H STARTER #4 06/30/2003 6,042 6,042 1.61 9,742 100.0% 0.0%0 0 0 0 004187 1200-1 PUMP STATION - 50HP 3P C-H STARTER 06/30/2003 1,600 1,600 1.61 2,580 100.0% 0.0%0 0 0 00041881200-1 PUMP STATION STARTER C-H 50HP 66A 06/30/2003 1,600 1,600 1.61 2,580 100.0% 0.0%0 0 0 0 004189 1200-1 PUMP STATION - STARTER - 50HP 66A 06/30/2003 1,600 1,600 1.61 2,580 100.0% 0.0%0 0 0 0004976870-1 PS SDG&E POWER SYSTEMS 06/30/2010 55,384 121,946 1.21 148,033 45.4% 100.0%121,946 66,562 148,033 80,801 005165 ADMIN BLDG - MAIN BREAKER 06/30/2014 10,655 41,920 1.13 47,368 25.4% 100.0%41,920 31,265 47,368 35,328 Total Power $416,134 $513,961 $825,747 $491,520 $97,827 $786,700 $116,130 REPAIRS X00900 CLA-VALVE GREGG ROGERS 02/01/1970 $2,506 $2,539 7.94 $20,155 98.7% 0.0%$0 $0 $0 $0 X09190 VAPOR RECOVERY UNIT 07/01/1975 6,592 7,486 4.70 35,157 88.1% 0.0%0 0 0 0X09210GREG ROGERS BOOSTER PUMP (ID10) PRIVATE STATION 07/01/1975 24,577 27,910 4.70 131,074 88.1% 100.0%27,910 3,332 131,074 15,651 X09250 INSTALL ALTITUDE VALVES 07/01/1975 10,597 12,035 4.70 56,519 88.1% 100.0%12,035 1,437 56,519 6,749001469VALVE REPLACEMENT DISTRICTWIDE 06/01/1987 113,697 113,697 2.22 252,240 100.0% 100.0%113,697 0 252,240 0 001676 VALVE REPLACEMENT & MAINT DISTRICTWIDE 06/01/1988 90,457 90,457 2.10 190,363 100.0% 100.0%90,457 0 190,363 0 001692 1090-1 RESERVOIR 0.4 MG - ALTITUDE VALVE INSTALLATION (REGULATORY)06/01/1988 28,975 28,975 2.10 60,977 100.0% 100.0%28,975 0 60,977 0 01952A VALVE REPLACEMENT & MAINT DISTRICTWIDE 06/01/1989 66,947 66,947 2.10 140,426 100.0% 100.0%66,947 0 140,426 0 002359 VALVE REPLACEMENT & MAINT DISTRICTWIDE 06/01/1991 89,791 89,791 1.99 179,056 100.0% 100.0%89,791 0 179,056 0002590VALV VAULT CLA-VALVE 06/01/1993 15,689 30,140 1.87 56,506 52.1% 100.0%30,140 14,452 56,506 27,094 002934 EXTERIOR PAINT RESV (DISTRICT WIDE)06/30/1996 0 0 1.85 0 0.0% 100.0%0 0 0 002917AMAINTENANCE & UPGRADNG DISTRICTWIDE 06/30/1996 410,674 410,674 1.85 760,458 100.0% 100.0%410,674 0 760,458 0 02933A VALVE REPLACEMENT & MAINT DISTRICTWIDE 06/30/1996 412,233 412,233 1.85 763,346 100.0% 100.0%412,233 0 763,346 0003043AIR/VACUMN VALVE ASSEMBLY UPGRADE 06/30/1997 0 0 1.82 0 0.0% 100.0%0 0 0 0 003054 VALVE REPLACEMENT & MAINT DISTRICTWIDE 06/30/1997 89,450 101,344 1.82 184,702 88.3% 100.0%101,344 11,894 184,702 21,677 003055 1" & 2" STEEL TAPPING SADDLE REPLACEMENT DISTRICTWIDE 06/30/1997 92,071 104,314 1.82 190,114 88.3% 100.0%104,314 12,243 190,114 22,313 003056 SERVICE REPLACEMENT-PLASTIC 06/30/1997 153,869 174,329 1.82 317,720 88.3% 100.0%174,329 20,460 317,720 37,289 003168 AUTO CONTROL VALVE REPLACEMENT 06/30/1998 78,830 78,830 1.77 139,720 100.0% 100.0%78,830 0 139,720 0003194VALVE REPLACEMENT PROGRAM 06/30/1998 136,582 162,124 1.77 287,350 84.2% 100.0%162,124 25,541 287,350 45,270 003195 PLASTIC SERVICE REPLACEMENT 1998 06/30/1998 204,721 243,004 1.77 430,703 84.2% 100.0%243,004 38,283 430,703 67,854003197AIR/VACUMN ASSEMBLY UPGRADE 06/30/1998 0 0 1.77 0 0.0% 100.0%0 0 0 0 003345 PLASTIC SERVICE REPLACEMENT 1999 06/30/1999 361,931 451,115 1.78 802,605 80.2% 100.0%451,115 89,184 802,605 158,672 003352 AUTO CONTROL VALVE REPLACEMENT 06/30/1999 48,406 48,406 1.78 86,122 100.0% 100.0%48,406 0 86,122 0 003374 AIR VACUUM VALVE UPGRADE 06/30/1999 0 0 1.78 0 0.0% 100.0%0 0 0 0 003377 VALVE REPLACEMENT PROGRAM 06/30/1999 88,256 110,003 1.78 195,713 80.2% 100.0%110,003 21,747 195,713 38,6920033876X6 METERING VAULTS @ VAHALLA HS 06/30/1999 18,019 22,459 1.78 39,959 80.2% 100.0%22,459 4,440 39,959 7,899 003565 PLASTIC SERVICE REPLACEMENT PROG - ANNUAL 06/30/2000 279,266 366,410 1.72 629,576 76.2% 100.0%366,410 87,144 629,576 149,734003566POTHOLING SERVICE CONNECTIONS 06/30/2000 3,000 3,936 1.72 6,764 76.2% 0.0%0 0 0 0Water - Page 50 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003567 TAPPING SADDLES REPLACEMENT PROG N. SHORE DRIVE & EASTLAKE 06/30/2000 67,453 67,453 1.72 115,900 100.0% 100.0%67,453 0 115,900 0 003573 1004-2 RESERVOIR - STRUCTURAL SAFETY MODIFICATIONS (DICTIONARY HILL) (LA PRESA)06/30/2000 60,390 60,390 1.72 103,763 100.0% 100.0%60,390 0 103,763 0003847PLASTIC SERVICE REPLACEMENT (ANNUAL)06/30/2001 179,565 248,689 1.68 417,910 72.2% 100.0%248,689 69,124 417,910 116,159 003848 VALVE REPLACEMENT (ANNUAL)06/30/2001 62,172 68,809 1.68 115,630 90.4% 100.0%68,809 6,637 115,630 11,153 003879 AUTO CONTROL VALVE REPLACEMENT (ANNUAL)06/30/2001 18,724 18,724 1.68 31,465 100.0% 100.0%18,724 0 31,465 0 004091 MAIN BREAK REPAIR AT MEDICAL CENTER RD.05/30/2002 56,462 73,188 1.64 120,068 77.1% 100.0%73,188 16,726 120,068 27,439 004092 8" MAIN BREAK PAVEMENT & PENASCO RD WEST OF FAIRWAYS 05/30/2002 37,417 48,500 1.64 79,566 77.1% 100.0%48,500 11,083 79,566 18,183004113WATER SVC LATERAL REPLACEMENTS FY 01-02 06/30/2002 59,483 174,734 1.64 286,657 34.0% 100.0%174,734 115,251 286,657 189,073 004123 VALVE REPLACEMENT (ANNUAL)06/30/2002 57,449 168,760 1.64 276,857 34.0% 100.0%168,760 111,311 276,857 182,610004315WTR LATERAL REPLACMNT (ANNUAL)06/30/2003 88,998 277,763 1.61 447,875 32.0% 100.0%277,763 188,765 447,875 304,371 004316 VALVE REPLACEMENT (ANNUAL)06/30/2003 37,033 115,579 1.61 186,364 32.0% 100.0%115,579 78,547 186,364 126,652 004324 AIR VAC UPGRADES (ANNUAL)06/30/2003 36,063 83,156 1.61 134,083 43.4% 100.0%83,156 47,093 134,083 75,935 004325 AIR/VAC VALVE IMPROVEMENTS 06/30/2003 27,602 44,344 1.61 71,501 62.2% 100.0%44,344 16,742 71,501 26,995 004326 PAVING - DISTRICTWIDE (ANNUAL)06/30/2003 23,475 23,475 1.61 37,853 100.0% 100.0%23,475 0 37,853 0004527832-1 & 2 RESERVOIRS - PAVING (REGULATORY)06/30/2004 66,666 66,666 1.48 98,829 100.0% 100.0%66,666 0 98,829 0 004529 VALVE REPLACEMENT FY 03-04 06/30/2004 76,939 141,500 1.48 209,768 54.4% 100.0%141,500 64,561 209,768 95,709004530PLASTIC WTR LATERAL REPLACEMENT 06/30/2004 101,094 320,313 1.48 474,850 31.6% 100.0%320,313 219,220 474,850 324,983 004772 AIR VAC UPGRADES - DISTRICTWIDE 06/30/2007 110,569 365,654 1.32 483,647 30.2% 100.0%365,654 255,086 483,647 337,399004774AMR METERS 06/30/2007 48,838 54,717 1.32 72,374 89.3% 100.0%54,717 5,879 72,374 7,777 004775 VALVE VAULTS -ALTA RD/USE AREA 06/30/2007 58,717 194,177 1.32 256,835 30.2% 100.0%194,177 135,460 256,835 179,172 004834 NG/RAMAR REPLACEMENTS 06/30/2008 1,131,360 1,131,360 1.24 1,398,710 100.0% 100.0%1,131,360 0 1,398,710 0 004914 AMR/MANUAL METER REPLACEMENTS FY08-09 06/30/2009 331,125 481,395 1.24 598,963 68.8% 100.0%481,395 150,270 598,963 186,970 004915 AIR VAC UPGRADES FY 08-09 06/30/2009 125,258 621,114 1.24 772,806 20.2% 100.0%621,114 495,856 772,806 616,957004966LARGE METER REPLACEMENT PROG FY09-10 06/30/2010 0 0 1.21 0 0.0% 100.0%0 0 0 0 004979 AIR VAC UPGRADES FY 09-10 06/30/2010 98,464 542,001 1.21 657,950 18.2% 100.0%542,001 443,537 657,950 538,422004980AMR MANUAL METER REPLACEMENT FY09-10 06/30/2010 419,093 683,800 1.21 830,083 61.3% 100.0%683,800 264,708 830,083 321,336 004998 AIR VAC UPGRADES FY 10-11 06/30/2011 75,674 468,082 1.20 563,459 16.2% 100.0%468,082 392,409 563,459 472,366004999AMR MANUAL METER REPLACEMENTS FY10-11 06/30/2011 789,617 1,452,964 1.20 1,749,019 54.3% 100.0%1,452,964 663,347 1,749,019 798,510 005006 LARGE WATER METER REPLACEMENTS FY10-11 06/30/2011 0 0 1.20 0 0.0% 100.0%0 0 0 0 005053 AMR METER REPLACEMENTS FY12 06/30/2012 1,391,476 2,909,469 1.18 3,440,196 47.8% 100.0%2,909,469 1,517,993 3,440,196 1,794,896 005071 LARGE WATER METER REPLACEMENT PROGRAM FY12 06/30/2012 0 0 1.18 0 0.0% 100.0%0 0 0 0 005113 AMR METER REPLACEMENTS OF MANUAL READ FY13 06/30/2013 41,675 100,168 1.18 118,053 41.6% 100.0%100,168 58,493 118,053 68,936005119LARGE METER REPLACEMENT PROGRAM (LARGER THAN 2") FY12-13 06/30/2013 115,207 142,027 1.18 167,384 81.1% 100.0%142,027 26,819 167,384 31,608 005128 METER VAULT UPGRADES FOR LARGE METERS FY12-13 06/30/2013 158,722 195,671 1.18 230,607 81.1% 100.0%195,671 36,949 230,607 43,5460053613" METERS FY17 LARGE METER REPLACEMENT 06/30/2017 13,852 46,544 1.02 47,358 29.8% 100.0%46,544 32,692 47,358 33,263 005362 4" METERS FY17 LARGE METER REPLACEMENT 06/30/2017 30,296 101,793 1.02 103,573 29.8% 100.0%101,793 71,498 103,573 72,748 005363 6" METERS FY17 LARGE METER REPLACEMENT 06/30/2017 9,751 32,762 1.02 33,335 29.8% 100.0%32,762 23,011 33,335 23,414 005364 8" METERS FY17 LARGE METER REPLACEMENT 06/30/2017 4,631 15,559 1.02 15,831 29.8% 100.0%15,559 10,928 15,831 11,119 005365 ALLEGRO REGISTERS FOR 3/4"METERS - FY17 AMR CHANGE OUT 06/30/2017 234,179 1,124,059 1.02 1,143,711 20.8% 100.0%1,124,059 889,880 1,143,711 905,4380053663/4" POTABLE METERS - FY17 AMR CHANGE OUT 06/30/2017 4,242 26,468 1.02 26,931 16.0% 100.0%26,468 22,226 26,931 22,615 005367 1" POTABLE METERS - FY17 AMR CHANGE OUT 06/30/2017 3,237 20,201 1.02 20,555 16.0% 100.0%20,201 16,964 20,555 17,2610053681.5" POTABLE METERS - FY17 AMR CHANGE OUT 06/30/2017 6,163 38,456 1.02 39,128 16.0% 100.0%38,456 32,293 39,128 32,858 005369 2" POTABLE METERS - FY17 AMR CHANGE OUT 06/30/2017 6,872 42,878 1.02 43,628 16.0% 100.0%42,878 36,007 43,628 36,6360054103" METERS FY18 LARGE METER REPLACEMENT 06/30/2018 2,175 14,055 1.01 14,211 15.5% 100.0%14,055 11,880 14,211 12,011 005411 4" METERS FY18 LARGE METER REPLACEMENT 06/30/2018 10,659 68,874 1.01 69,635 15.5% 100.0%68,874 58,215 69,635 58,858 005412 ALLEGRO REGISTERS FOR 3/4"METERS - FY18 AMR CHANGE OUT 06/30/2018 65,798 607,363 1.01 614,070 10.8% 100.0%607,363 541,565 614,070 547,546 005413 3/4" POTABLE METERS - FY18 AMR CHANGE OUT 06/30/2018 3,637 43,641 1.01 44,123 8.3% 100.0%43,641 40,004 44,123 40,446 005414 1" POTABLE METERS - FY18 AMR CHANGE OUT 06/30/2018 9,166 109,993 1.01 111,208 8.3% 100.0%109,993 100,827 111,208 101,9400054151.5" POTABLE METERS - FY18 AMR CHANGE OUT 06/30/2018 3,318 39,817 1.01 40,256 8.3% 100.0%39,817 36,499 40,256 36,902 005416 2" POTABLE METERS - FY18 AMR CHANGE OUT 06/30/2018 5,100 61,196 1.01 61,872 8.3% 100.0%61,196 56,097 61,872 56,716005418METER VAULT UPGRADES FOR LARGE METERS FY18 06/30/2018 13,628 88,056 1.01 89,029 15.5% 100.0%88,056 74,429 89,029 75,250 005422 860-1 COTTONWOOD HPS HYDRO TANK REPL (WESSELS TANK 211G, 200PSI)06/30/2018 1,139 21,032 1.01 21,264 5.4% 100.0%21,032 19,892 21,264 20,1120054304" COMBINATION AIR-VAC VALVES REPL CENTRAL AREA TO OTAY MESA INTERCON PL 01/31/2019 6,729 201,877 1.01 203,728 3.3% 100.0%201,877 195,148 203,728 196,937 005446 CPVC CHEMICAL FEED LINES & INJECTION VAULT UPGRADE 06/30/2019 0 109,672 1.01 110,677 0.0% 100.0%109,672 109,672 110,677 110,677 005452 ALLEGRO REGISTERS FOR 3/4", 1", 1.5" METERS - FY19 AMR CHANGE OUT 06/30/2019 0 1,470,669 1.01 1,484,148 0.0% 100.0%1,470,669 1,470,669 1,484,148 1,484,148 005453 3/4" POTABLE METERS - FY19 AMR CHANGE OUT 06/30/2019 0 66,016 1.01 66,621 0.0% 100.0%66,016 66,016 66,621 66,621 005454 1" POTABLE METERS - FY19 AMR CHANGE OUT 06/30/2019 0 60,945 1.01 61,504 0.0% 100.0%60,945 60,945 61,504 61,5040054551.5" POTABLE METERS - FY19 AMR CHANGE OUT 06/30/2019 0 165,773 1.01 167,293 0.0% 100.0%165,773 165,773 167,293 167,293 005456 2" POTABLE METERS - FY19 AMR CHANGE OUT 06/30/2019 0 199,985 1.01 201,818 0.0% 100.0%199,985 199,985 201,818 201,818005462METER VAULT UPGRADES FOR LARGE METERS FY19 06/30/2019 0 21,687 1.01 21,885 0.0% 100.0%21,687 21,687 21,885 21,885 005463 3" METERS FY19 LARGE METER REPLACEMENT 06/30/2019 0 92,883 1.01 93,734 0.0% 100.0%92,883 92,883 93,734 93,734 005464 4" METERS FY19 LARGE METER REPLACEMENT 06/30/2019 0 54,349 1.01 54,847 0.0% 100.0%54,349 54,349 54,847 54,847 005465 6" & 10" METERS FY19 LARGE METER REPLACEMENT 06/30/2019 0 21,704 1.01 21,902 0.0% 100.0%21,704 21,704 21,902 21,902 Total Repairs $9,214,483 $19,472,109 $25,534,221 $19,458,148 $10,255,762 $25,472,145 $12,082,548 RESERVOIRS X00520 FENCING RESERVOIR 12/01/1963 $0 $0 12.17 $0 0.0% 100.0%$0 $0 $0 $0Water - Page 51 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee Z10530 870-1 UPPER RESERVOIR 10.9 MG (OTAY MESA)07/01/1977 12,776 15,210 3.84 58,423 84.0% 100.0%15,210 2,434 58,423 9,348 Z10540 1090-1 RESERVOIR 0.4 MG - ROOF (REGULATORY)07/01/1977 20,090 23,917 3.84 91,868 84.0% 100.0%23,917 3,827 91,868 14,700Z105501090-1 RESERVOIR 0.4 MG BOTTOM (REGULATORY)07/01/1977 2,417 2,877 3.84 11,053 84.0% 100.0%2,877 460 11,053 1,768 820820 850-2 RESERVOIR 3.1 MG (LA PRESA)07/01/1981 698,847 759,326 2.68 2,035,249 92.0% 100.0%759,326 60,479 2,035,249 162,104 820832 803-2 RESERVOIR 2.0 MG (HILLSDALE)07/01/1981 810,945 881,126 2.68 2,361,711 92.0% 100.0%881,126 70,180 2,361,711 188,107 820210 624-2 RESERVOIR 8.1 MG (CENTRAL)12/01/1981 196,992 262,382 2.68 703,271 75.1% 100.0%262,382 65,390 703,271 175,267 082075 624-1 PATZIG RESERVOIR 12.0 MG (CENTRAL)06/01/1982 23,761 32,076 2.46 78,949 74.1% 100.0%32,076 8,315 78,949 20,46682076* 624-1 PATZIG RESERVOIR 12.0 MG (CENTRAL)06/01/1982 103,954 140,332 2.46 345,403 74.1% 100.0%140,332 36,379 345,403 89,540 820770 624-2 RESERVOIR 8.1 MG (CENTRAL)06/01/1982 169,296 228,541 2.46 562,513 74.1% 100.0%228,541 59,246 562,513 145,823830420 520-2 RESERVOIR 5.1 MG (REGULATORY)07/01/1982 892,682 994,909 2.46 2,448,788 89.7% 100.0%994,909 102,228 2,448,788 251,615 830440 485-1 RESERVOIR 1.0 MG (CENTRAL)07/01/1982 660,855 736,534 2.46 1,812,845 89.7% 100.0%736,534 75,679 1,812,845 186,271 830450 624-2 RESERVOIR 8.1 MG (CENTRAL)07/01/1982 144,781 161,362 2.46 397,162 89.7% 100.0%161,362 16,580 397,162 40,809 001207 485-1 RESERVOIR 1.0 MG (CENTRAL)10/01/1984 56,273 66,639 2.31 153,860 84.4% 100.0%66,639 10,366 153,860 23,934 001231 870-1 CONCRETE (UPPER) RESERVOIR 10.9 MG - FLOAT COVER (OTAY MESA)06/01/1985 19,557 19,557 2.23 43,607 100.0% 100.0%19,557 0 43,607 0001232571-1 RESERVOIR COVER (ROLL RESERVOIR 36.7 MG) (OTAY MESA)06/01/1985 0 0 2.23 0 0.0% 100.0%0 0 0 0 001347 870-1 CONCRETE (UPPER) RESERVOIR 10.9 MG - LINING (OTAY MESA)02/01/1986 4,903 4,903 2.23 10,921 100.0% 100.0%4,903 0 10,921 0001357870-1 CONCRETE (UPPER) RESERVOIR 10.9 MG - LINING (OTAY MESA)06/01/1986 118,167 118,167 2.23 263,210 100.0% 100.0%118,167 0 263,210 0 001370 803-2 RESERVOIR 2.0 MG (HILLSDALE)06/01/1986 9,936 12,346 2.23 27,499 80.5% 100.0%12,346 2,410 27,499 5,3680014705 MG STEEL RESERVOIR SITE - EASTLAKE I (AKA 980-1 RESERVOIR)06/01/1987 42,586 66,476 2.22 147,478 64.1% 100.0%66,476 23,890 147,478 52,999 001675 978-1 RESERVOIR 0.5 MG - ALTITUDE VALVE INSTALL (HILLSDALE)06/01/1988 30,784 30,784 2.10 64,784 100.0% 100.0%30,784 0 64,784 0 001693 832-1 RESERVOIR 0.8 MG - ALTITUDE VALVE (REGULATORY)06/01/1988 21,852 21,852 2.10 45,986 100.0% 100.0%21,852 0 45,986 0 001694 803-3 RESERVOIR 2.1 MG (OLD SINGING HILLS) (HILLSDALE)06/01/1988 176,867 284,987 2.10 599,743 62.1% 100.0%284,987 108,120 599,743 227,535 001697 UNDERGROUND STORAGE 06/01/1988 278,879 278,879 2.10 586,890 100.0% 100.0%278,879 0 586,890 0001822978-1 RESERVOIR 0.5 MG - JAMACHA JUNCTION GRADING (HILLSDALE)10/01/1988 41,471 41,471 2.10 87,274 100.0% 100.0%41,471 0 87,274 0 001861 832-1 RESERVOIR 0.8 MG - ALTITUDE VALVE INSTALL (REGULATORY)03/01/1989 8,812 8,812 2.10 18,485 100.0% 100.0%8,812 0 18,485 00018621090-1 RESERVOIR 0.4 MG - ALTITUDE VALVE INSTALLATION (REGULATORY)03/01/1989 2,303 2,303 2.10 4,830 100.0% 100.0%2,303 0 4,830 0 001863 1485-1 RESERVOIR 0.3 MG - VALVE INSTALL (REGULATORY)03/01/1989 15,998 15,998 2.10 33,557 100.0% 100.0%15,998 0 33,557 0001954 624-2 RESERVOIR 8.1 MG (CENTRAL)06/01/1989 1,657,301 2,758,351 2.10 5,785,854 60.1% 100.0%2,758,351 1,101,050 5,785,854 2,309,537 001955 980-2 RESERVOIR 5.0 MG (CENTRAL)06/01/1989 96,008 159,856 2.10 335,309 60.1% 100.0%159,856 63,847 335,309 133,925 002183 OPEN RESERVOIR W1796 (AKA 870-1 UPPER RESERVOIR)06/01/1990 775,914 1,336,460 2.03 2,707,563 58.1% 100.0%1,336,460 560,545 2,707,563 1,135,621 002189 803-3 RESERVOIR 2.1 MG (OLD SINGING HILLS) (HILLSDALE)06/01/1990 44,512 76,669 2.03 155,325 58.1% 100.0%76,669 32,157 155,325 65,147 002201 832-1 RESERVOIR 0.8 MG - ALTITUDE VALVE (REGULATORY)06/01/1990 2,508 2,508 2.03 5,082 100.0% 100.0%2,508 0 5,082 00023111004-1 PUMP STATION 07/01/1990 0 0 2.03 0 0.0% 0.0%0 0 0 0 002346 571-1 RESERVOIR LINING/COVER (ROLL RESERVOIR) 36.7 MG (OTAY MESA)07/01/1990 0 0 2.03 0 0.0% 100.0%0 0 0 0002347 657-2 STEEL RESERVOIR 0.8 MG - IMPROVEMENT (LA PRESA)07/01/1990 15,141 15,141 2.03 30,674 100.0% 100.0%15,141 0 30,674 0 002350 944-1 RESERVOIR 0.3 MG - ALTITUDE VALVE (REGULATORY)07/01/1990 64,174 64,174 2.03 130,012 100.0% 100.0%64,174 0 130,012 0 002356 657-1 STEEL RESERVOIR 1.0 MG (LA PRESA)07/01/1990 142,174 201,276 2.03 407,770 70.6% 100.0%201,276 59,102 407,770 119,736 002357 520-3 RESERVOIR 20.0 MG CONCRETE (REGULATORY)07/01/1990 5,861,649 8,187,916 2.03 16,588,079 71.6% 100.0%8,187,916 2,326,267 16,588,079 4,712,836 002358 657-2 STEEL RESERVOIR 0.8 MG (LA PRESA)07/01/1990 274,395 388,462 2.03 786,993 70.6% 100.0%388,462 114,066 786,993 231,090002351 1296-1 RESERVOIR 1.0 MG (REGULATORY)06/01/1991 481,113 703,283 1.99 1,402,438 68.4% 100.0%703,283 222,171 1,402,438 443,037 002460 1296-1PUMP STATION DALEY MODIFICATION 03/01/1992 17,565 17,565 1.91 33,602 100.0% 100.0%17,565 0 33,602 0002491 832-1 RESERVOIR 0.8 MG (REGULATORY)05/01/1992 517,170 781,487 1.91 1,494,950 66.2% 100.0%781,487 264,318 1,494,950 505,628 002492 832-2 RESERVOIR 1.9 MG (REGULATORY)05/01/1992 211,238 319,199 1.91 610,613 66.2% 100.0%319,199 107,961 610,613 206,524002493 978-2 RESERVOIR 2.5 MG AMBER (HILLSDALE)05/01/1992 1,624,390 2,454,590 1.91 4,695,520 66.2% 100.0%2,454,590 830,200 4,695,520 1,588,135 002494 850-4 RESERVOIR 2.2 MG - TANK LINING (LA PRESA)05/01/1992 51,186 51,186 1.91 97,916 100.0% 100.0%51,186 0 97,916 0 002497 711-2 RESERVOIR 2.3 MG (CENTRAL)06/01/1992 540,419 821,154 1.91 1,570,831 65.8% 100.0%821,154 280,735 1,570,831 537,034 002579 CATHODIC PROTECTION 06/01/1993 231,739 356,018 1.87 667,454 65.1% 100.0%356,018 124,279 667,454 232,995 002592 944-2 RESERVOIR 3.0 MG (REGULATORY)06/01/1993 393,990 756,909 1.87 1,419,034 52.1% 100.0%756,909 362,919 1,419,034 680,391002613PAVING @ BUENA VISTA RESERVOIR (1004-1 RES)01/01/1994 0 0 1.86 0 0.0% 100.0%0 0 0 0 002641 978-1 RESERVOIR 0.5 MG - PAVING (HILLSDALE)06/01/1994 0 0 1.86 0 0.0% 100.0%0 0 0 0002644 520-4 RESERVOIR 10.0 MG NORTH DISTRICT 06/01/1994 0 0 1.86 0 0.0% 100.0%0 0 0 0 002645 980-1 RESERVOIR 5.0 MG - PAVING (CENTRAL)06/01/1994 2,320 2,320 1.86 4,312 100.0% 100.0%2,320 0 4,312 0002667LAS MONTANAS RESERVOIR AKA 1296-2 RESERVOIR 2.0 MG (REGULATORY)06/01/1994 8,973 14,688 1.86 27,305 61.1% 100.0%14,688 5,715 27,305 10,624 002672 1485-2 RESERVOIR 1.6 MG (REGULATORY)06/01/1994 199,044 325,822 1.86 605,690 61.1% 100.0%325,822 126,777 605,690 235,674 002674 1296-1 RESERVOIR 1.0 MG (REGULATORY)06/01/1994 124,039 203,043 1.86 377,450 61.1% 100.0%203,043 79,004 377,450 146,865 002820 980-1 PUMP STATION - BREAKER 112.5KVA 11/13/1995 3,485 3,485 1.83 6,387 100.0% 100.0%3,485 0 6,387 0 002918 CATHODIC PROTECTION PROGRAM 06/30/1996 301,425 523,470 1.85 969,328 57.6% 100.0%523,470 222,045 969,328 411,1680029211200-1 STEEL RESERVOIR 1.0 MG (HILLSDALE)06/30/1996 111,732 198,921 1.85 368,348 56.2% 100.0%198,921 87,189 368,348 161,451 002925 832-1 RESERVOIR 0.8 MG - OVERFLOW OUTLET STRUCTURE (REGULATORY)06/30/1996 98,204 213,263 1.85 394,906 46.0% 100.0%213,263 115,059 394,906 213,05802951A624-3 RESERVOIR 30.0 MG EASTLAKE (CENTRAL)07/26/1996 7,459,763 16,273,617 1.85 30,134,419 45.8% 100.0%16,273,617 8,813,854 30,134,419 16,320,919 002987 EASEMENT - INTERCONNECTION OTAY MESA S/B LAND 07/26/1996 0 0 1.85 0 0.0% 100.0%0 0 0 0 003057 EXTERIOR PAINT RESERVOIRS (DISTRICTWIDE)06/30/1997 0 0 1.82 0 0.0% 100.0%0 0 0 0 003400 CATHODIC PROTECTION REPLACEMENT 06/30/1999 64,914 129,636 1.78 230,644 50.1% 100.0%129,636 64,722 230,644 115,151 003569 RESERVOIRS EXTERIOR PAINT - ANNUAL 06/30/2000 37,075 37,075 1.72 63,703 100.0% 100.0%37,075 0 63,703 0003570624-1 PATZIG RESERVOIR 12.0 MG - TENSION SYSTEM LINING & COVER (CENTRAL)06/30/2000 726,855 1,533,363 1.72 2,634,665 47.4% 100.0%1,533,363 806,508 2,634,665 1,385,763 003578 520-1 RES EXTERIOR PAINTING 06/30/2000 0 0 1.72 0 0.0% 100.0%0 0 0 0003618980-1 5.02 MG & 980-2 RESERVOIR 5 MG - INTERIOR/EXTERIOR PAINTING 06/30/2000 0 0 1.72 0 0.0% 100.0%0 0 0 0Water - Page 52 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003781 TANK FLEXIBLE LADDER SYSTEMS 4-20', 2-30 01/01/2001 10,267 10,267 1.68 17,254 100.0% 100.0%10,267 0 17,254 0 003846 RESERVOIR INTERIOR/EXTERIOR PAINTNG 06/30/2001 142,107 394,274 1.68 662,559 36.0% 100.0%394,274 252,167 662,559 423,754004110520-2 RESERVOIR 5.1 MG - INT/EXTERIOR PAINT (REGULATORY)06/30/2002 646,549 646,549 1.64 1,060,688 100.0% 100.0%646,549 0 1,060,688 0 004111 850-2 RESERVOIR 3.1 MG - INT/EXTERIOR PAINTING (LA PRESA)06/30/2002 0 0 1.64 0 0.0% 100.0%0 0 0 0 004112 978-1 RESERVOIR 0.5 MG - INTERIOR/EXT PAINTING (HILLSDALE)06/30/2002 0 0 1.64 0 0.0% 100.0%0 0 0 0 004348 711-3 RESERVOIR 16.0 MG (CENTRAL)06/30/2003 2,397,874 7,483,813 1.61 12,067,162 32.0% 100.0%7,483,813 5,085,938 12,067,162 8,200,745 004620 1004-2 RESERVOIR 1.4 MG & DISINFECTION FACILITY (LA PRESA)06/30/2005 630,245 2,523,310 1.42 3,576,842 25.0% 100.0%2,523,310 1,893,065 3,576,842 2,683,4580046821485-2 RESERVOIR 1.6 MG (REGULATORY)06/30/2006 677,750 2,613,162 1.37 3,574,234 25.9% 100.0%2,613,162 1,935,411 3,574,234 2,647,220 004685 624-1 PATZIG RESERVOIR 12.0 MG - INLET/OUTLET BYPASS (CENTRAL)06/30/2006 1,109,667 4,326,022 1.37 5,917,052 25.7% 100.0%4,326,022 3,216,355 5,917,052 4,399,271004720803-4 RESERVOIR 5.8 MG (HILLSDALE)11/30/2006 1,039,281 4,123,379 1.37 5,639,881 25.2% 100.0%4,123,379 3,084,098 5,639,881 4,218,371 004895 640-2 RESERVOIR 10.0 MG (REGULATORY)06/30/2009 2,777,410 13,773,313 1.24 17,137,094 20.2% 100.0%13,773,313 10,995,904 17,137,094 13,681,373 004896 640-1 RESERVOIR 10.0 MG (REGULATORY)06/30/2009 2,777,410 13,773,313 1.24 17,137,094 20.2% 100.0%13,773,313 10,995,904 17,137,094 13,681,373 004969 850-4 RESERVOIR 2.2 MG (LA PRESA)06/30/2010 609,060 3,352,624 1.21 4,069,841 18.2% 100.0%3,352,624 2,743,564 4,069,841 3,330,486 004992 1296-3 RESERVOIR 2.0 MG (REGULATORY)06/30/2011 540,638 3,344,156 1.20 4,025,559 16.2% 100.0%3,344,156 2,803,517 4,025,559 3,374,7610050571296-1 RESERVOIR 1.0 MG - INTERIOR/EXTERIOR RECOAT (REGULATORY)06/30/2012 143,000 447,652 1.18 529,310 31.9% 100.0%447,652 304,652 529,310 360,225 005058 1296-2 RESERVOIR 2.0 MG - RECOAT UPGRADE FEATURES (REGULATORY)06/30/2012 175,585 549,657 1.18 649,921 31.9% 100.0%549,657 374,072 649,921 442,308005060657-2 STEEL RESERVOIR 0.8 MG - RECOATING AND UPGRADE FEATURES (LA PRESA)06/30/2012 118,205 370,034 1.18 437,534 31.9% 100.0%370,034 251,829 437,534 297,766 005061 657-1 STEEL RESERVOIR 1.0 MG - RECOATING UPGRADE (LA PRESA)06/30/2012 119,695 374,698 1.18 443,049 31.9% 100.0%374,698 255,003 443,049 301,519005062850-3 RESERVOIR 3.0 MG - RECOAT UPGRADE (LA PRESA)06/30/2012 108,153 345,419 1.18 408,428 31.3% 100.0%345,419 237,266 408,428 280,546 005063 850-3 RESERVOIR 3.0 MG - EXTERIOR STRUCTURAL UPGRADES (NO PAINTING) (LA PRESA)06/30/2012 11,138 34,866 1.18 41,226 31.9% 100.0%34,866 23,728 41,226 28,057 005116 624-1 PATZIG RESERVOIR 12.0 MG - TENSIONING TOWER (CENTRAL)06/30/2013 28,419 120,000 1.18 141,425 23.7% 100.0%120,000 91,581 141,425 107,932 005117 624-1 PATZIG RESERVOIR 12.0 MG - POLYPROPYLENE LINER (CENTRAL)06/30/2013 59,837 196,726 1.18 231,850 30.4% 100.0%196,726 136,889 231,850 161,329 005118 624-1 PATZIG RESERVOIR 12.0 MG - POLYPROPYLENE FLOATING COVER (CENTRAL)06/30/2013 222,533 597,554 1.18 704,242 37.2% 100.0%597,554 375,021 704,242 441,977005161803-3 RESERVOIR 2.1 MG - INT & EXT COATING (HILLSDALE)06/30/2014 252,377 576,168 1.13 651,049 43.8% 100.0%576,168 323,791 651,049 365,872 005162 803-3 RESERVOIR 2.1 MG - STRUCTURAL UPGRADES (HILLSDALE)06/30/2014 27,155 61,788 1.13 69,818 43.9% 100.0%61,788 34,633 69,818 39,134005163832-2 RESERVOIR 1.9 MG - INTERIOR & EXTERIOR COATING (REGULATORY)06/30/2014 268,974 614,613 1.13 694,490 43.8% 100.0%614,613 345,638 694,490 390,559 005164 832-2 RESERVOIR 1.9 MG - STRUCTURAL UPGRADE (REGULATORY)06/30/2014 20,782 47,287 1.13 53,433 43.9% 100.0%47,287 26,505 53,433 29,950005166RANCHO DEL REY PRODUCTION WELL 06/30/2014 193,661 1,925,398 1.13 2,175,631 10.1% 0.0%0 0 0 0 005210 624-2 RESERVOIR 8.1 MG - INTERIOR & EXTERIOR COATING (CENTRAL)06/30/2015 461,175 1,336,738 1.09 1,460,250 34.5% 100.0%1,336,738 875,564 1,460,250 956,463 005211 624-2 RESERVOIR 8.1 MG - STRUCTURAL UPGRADES (CENTRAL)06/30/2015 68,911 199,743 1.09 218,198 34.5% 100.0%199,743 130,831 218,198 142,920 005336 711-2 RESERVOIR 2.3 MG - INTERIOR & EXTERIOR COATING (CENTRAL)01/31/2017 135,038 696,839 1.02 709,022 19.4% 100.0%696,839 561,801 709,022 571,623 005337 711-2 RESERVOIR 2.3 MG - STRUCTURAL UPGRADE (CENTRAL)01/31/2017 14,530 104,125 1.02 105,946 14.0% 100.0%104,125 89,595 105,946 91,161005338980-1 RESERVOIR 5.0 MG - INTERIOR & EXTERIOR COATING (CENTRAL)01/31/2017 197,406 1,018,675 1.02 1,036,484 19.4% 100.0%1,018,675 821,269 1,036,484 835,627 005339 980-1 RESERVOIR 5.0 MG - CENTER SUPPORT STRUCTURE & TENSION ARMS (CENTRAL)01/31/2017 21,241 152,216 1.02 154,877 14.0% 100.0%152,216 130,975 154,877 133,264005388571-1 RESV COVER/LINER & TENSION SYS UPGRADE (ROLL RESV 36.7 MG OTAY MESA)06/30/2018 144,214 2,706,643 1.01 2,736,531 5.3% 100.0%2,706,643 2,562,429 2,736,531 2,590,724 005406 978-1 RESERVOIR 0.5 MG - IN/EXTERIOR COATING (HILLSDALE)06/30/2018 23,146 320,487 1.01 324,026 7.2% 100.0%320,487 297,340 324,026 300,624 005407 978-1 RESERVOIR 0.5 MG - NEW STRUCTURAL ROOF RAFTERS (HILLSDALE)06/30/2018 19,717 273,007 1.01 276,022 7.2% 100.0%273,007 253,290 276,022 256,087 005408 850-2 RESERVOIR 3.1 MG - IN/EXTERIOR COATING (LA PRESA)06/30/2018 46,056 637,701 1.01 644,742 7.2% 100.0%637,701 591,644 644,742 598,178 005409 850-2 RESERVOIR 3.1 MG - NEW STRUCTURAL ROOF RAFTERS (LA PRESA)06/30/2018 12,990 179,864 1.01 181,850 7.2% 100.0%179,864 166,874 181,850 168,717005431980-2 RESERVOIR 5.0 MG - NEW STRUCTURAL ROOF RAFTERS (CENTRAL)01/31/2019 19,669 590,084 1.01 595,493 3.3% 100.0%590,084 570,415 595,493 575,643 005432 980-2 RESERVOIR 5.0 MG - IN/EXTERIOR COATING (CENTRAL)01/31/2019 36,192 1,085,761 1.01 1,095,712 3.3% 100.0%1,085,761 1,049,569 1,095,712 1,059,188Total Reservoirs $43,014,262 $116,050,600 $179,393,354 $114,125,201 $71,304,600 $177,217,724 $101,666,168 SECURTIY X00830 CHAIN LINK FENCE 02/01/1970 $1,455 $1,474 7.94 $11,702 98.7% 100.0%$1,474 $19 $11,702 $154 X00850 832-1 & 832-2 RESERVOIRS - CHAIN LINK FENCE (REGULATORY)02/01/1970 1,694 1,694 7.94 13,448 100.0% 100.0%1,694 0 13,448 0 X01090 FENCE 01/01/1972 1,324 1,393 6.25 8,714 95.0% 100.0%1,393 70 8,714 436 X01110 FENCE 02/01/1972 3,413 3,598 6.25 22,502 94.9% 100.0%3,598 185 22,502 1,155Z10650SECURITY FENCE W411 07/01/1977 0 0 3.84 0 0.0% 100.0%0 0 0 0 Z11860 944-1 PS - ATLAS FENCE 10/01/1979 4,000 4,000 3.34 13,350 100.0% 100.0%4,000 0 13,350 0002508REPLACE BARB WIRE/PO 06/01/1992 11,822 11,822 1.91 22,616 100.0% 100.0%11,822 0 22,616 0 002770 ELECTRIC SECURITY GATE @ RCWRF 05/30/1995 0 0 1.83 0 0.0% 100.0%0 0 0 0002932FENCE - 8' X 3500' REGULATORY RESERVOIR & PUMP STATION 06/30/1996 33,809 33,809 1.85 62,605 100.0% 100.0%33,809 0 62,605 0 003061 SAN MIGUEL MITIGATION INTERIOR FENCE - USE AREA 06/30/1997 61,180 61,180 1.82 111,502 100.0% 100.0%61,180 0 111,502 0 03049A 980-1 RESERVOIR & 980-2 RESERVOIR - USE AREA FENCE EAST BOUNDARY (CENTRAL)06/30/1997 50,411 50,411 1.82 91,875 100.0% 100.0%50,411 0 91,875 0 003170 ACCESS GATES METER VAULT@ BORDER STATION 06/30/1998 4,328 5,138 1.77 9,106 84.2% 100.0%5,138 810 9,106 1,435 003372 (8) ELECTRIC DOOR OPERATORS SAFETY DEVICES 06/30/1999 0 0 1.78 0 0.0% 100.0%0 0 0 0003461EXIT SECURITY SENSORS (8)11/08/1999 0 0 1.78 0 0.0% 100.0%0 0 0 0 003801 CYBER SECURITY SYSTEM/SERVER @ DISTRICT 03/21/2001 0 0 1.68 0 0.0% 100.0%0 0 0 0004022FENCE/GATE 30' CHAINLINK @ 803-1 PS HILLSDALE 04/01/2002 998 998 1.64 1,637 100.0% 100.0%998 0 1,637 0 004044 VOLTAGE CONTROLLER LIGHT CIRCUIT 05/30/2002 9,046 9,046 1.64 14,840 100.0% 100.0%9,046 0 14,840 0 004045 SECURITY CARD READERS OPS BLDG LOBBY 05/30/2002 0 0 1.64 0 0.0% 100.0%0 0 0 0 004108 SECURITY FENCE PERIMETER @ RWCWRF 06/30/2002 19,700 19,700 1.64 32,319 100.0% 100.0%19,700 0 32,319 0 004330 SECURITY UPGRADES - SINGER LANE 06/30/2003 0 0 1.61 0 0.0% 100.0%0 0 0 0004511FENCE - CHAIN LINK - ADM MAIN BLDG 06/14/2004 5,500 5,500 1.48 8,154 100.0% 100.0%5,500 0 8,154 0 004522 (2) WALL PARTITION/DOOR COMPUTER SVR RM 06/30/2004 6,420 6,420 1.48 9,517 100.0% 100.0%6,420 0 9,517 0004708SECURITY UPGRADES FY05-06 06/30/2006 0 0 1.37 0 0.0% 100.0%0 0 0 0Water - Page 53 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004769 ANEMOMETER SEC. UPGRADE 06/30/2007 4,506 9,325 1.32 12,334 48.3% 100.0%9,325 4,819 12,334 6,374 004916 VIDEO CAMERAS - SECURITY SYSTEM 06/30/2009 0 0 1.24 0 0.0% 100.0%0 0 0 0004917GATE ACCESS CONTROL UPGRADES FY08-09 06/30/2009 0 0 1.24 0 0.0% 100.0%0 0 0 0 004960 SECURITY VIDEO CAMERAS DISTRICTWIDE 06/30/2010 0 0 1.21 0 0.0% 100.0%0 0 0 0 004978 SECURITY UPGRADES FY 09-10 LENEL ACCESS 06/30/2010 0 0 1.21 0 0.0% 100.0%0 0 0 0 004981 SECURITY GATE ACCESS CONTROL UPGRADES 06/30/2010 0 0 1.21 0 0.0% 100.0%0 0 0 0 004994 GATE ACCESS CONTROL UPGRADES FY 10-11 06/30/2011 0 0 1.20 0 0.0% 100.0%0 0 0 0004995VIDEO SECURITY CAMERAS IMPROVEMENTS 06/30/2011 0 0 1.20 0 0.0% 100.0%0 0 0 0 005073 GATE ACCESS CONTROL UPGRADES FY 12 06/30/2012 0 0 1.18 0 0.0% 100.0%0 0 0 0005075SECURITY SYSTEM - CAMERAS DISTRICTWIDE 06/30/2012 91,746 91,746 1.18 108,481 100.0% 100.0%91,746 0 108,481 0 005100 SECURITY SYSTEM - CAMERAS FY 12-13 06/30/2013 10,398 10,398 1.18 12,254 100.0% 100.0%10,398 0 12,254 0 005111 GATE SECURITY UPGRADE - ADMIN BLDG 06/30/2013 39,516 39,516 1.18 46,571 100.0% 100.0%39,516 0 46,571 0 005112 SECURITY UPGRADES - DISTRICTWIDE FY 12-13 06/30/2013 85,451 140,467 1.18 165,547 60.8% 100.0%140,467 55,017 165,547 64,839 005231 ENT SECURITY & ACCESS CNTL @ WAREHOUSE & OPS 06/30/2015 30,499 59,637 1.09 65,147 51.1% 100.0%59,637 29,138 65,147 31,830005232ENT SECURITY & ACCESS CNTL @ TREATMENT PLANT 06/30/2015 34,277 73,811 1.09 80,631 46.4% 100.0%73,811 39,533 80,631 43,186 005233 ENT SECURITY & ACCESS CNTL @ 520-2,3 & 4 RESV.06/30/2015 13,606 26,852 1.09 29,333 50.7% 100.0%26,852 13,246 29,333 14,470005234ENT SECURITY & ACCESS CNTL @ 571-1 LOW HEAD PS 06/30/2015 7,241 13,818 1.09 15,095 52.4% 100.0%13,818 6,577 15,095 7,185 005235 ENT SECURITY & ACCESS CNTL @ 571-1 RESERVOIR 06/30/2015 5,590 9,582 1.09 10,468 58.3% 100.0%9,582 3,993 10,468 4,362005236ENT SECURITY & ACCESS CNTL @ 624-3 RES/980-2 PS 06/30/2015 11,118 21,348 1.09 23,321 52.1% 100.0%21,348 10,231 23,321 11,176 005237 ENT SECURITY & ACCESS CNTL @ 657-1 FACILITY 06/30/2015 10,838 38,066 1.09 41,583 28.5% 100.0%38,066 27,228 41,583 29,743 005238 ENT SECURITY & ACCESS CNTL @ 803-3 RES 06/30/2015 11,739 25,275 1.09 27,610 46.4% 100.0%25,275 13,536 27,610 14,787 005239 ENT SECURITY & ACCESS CNTL @ 832-1&2 FACILITY 06/30/2015 18,101 45,690 1.09 49,911 39.6% 100.0%45,690 27,589 49,911 30,138 005240 ENT SECURITY & ACCESS CNTL @ 1485-2 PS 06/30/2015 3,418 5,859 1.09 6,401 58.3% 100.0%5,859 2,441 6,401 2,667005241ENT SECURITY & ACCESS CNTL @ 980-1 & 2 RESV 06/30/2015 10,974 23,855 1.09 26,060 46.0% 100.0%23,855 12,882 26,060 14,072 005242 ENT SECURITY & ACCESS CNTL @ 1485-2 RESV 06/30/2015 11,743 45,527 1.09 49,734 25.8% 100.0%45,527 33,784 49,734 36,906005328ENT SECURITY & ACCESS CNTL @ 1200-1 RESV 07/01/2016 6,543 17,569 1.05 18,510 37.2% 100.0%17,569 11,026 18,510 11,617 005350 ENT SECURITY & ACCESS CNTL @ 850-3 RES 06/30/2017 5,485 20,839 1.02 21,203 26.3% 100.0%20,839 15,354 21,203 15,623005351ENT SECURITY & ACCESS CNTL @ 978-2 RES 06/30/2017 5,378 21,842 1.02 22,224 24.6% 100.0%21,842 16,464 22,224 16,752 005352 ENT SECURITY & ACCESS CNTL @ 458-1&2 RES 06/30/2017 11,164 44,481 1.02 45,258 25.1% 100.0%44,481 33,317 45,258 33,899 005355 SECURITY & ACCESS CONTROL UPGRADE @ 711-1 RES 06/30/2017 3,842 12,910 1.02 13,136 29.8% 100.0%12,910 9,068 13,136 9,226 005394 ENT SECURITY & ACCESS CNTL @ 450-RR & 680-1 RPS 06/30/2018 4,034 31,580 1.01 31,929 12.8% 100.0%31,580 27,546 31,929 27,851 005395 ENT SECURITY & ACCESS CNTL @ 680-1 & 944 RR 06/30/2018 1,608 11,742 1.01 11,872 13.7% 100.0%11,742 10,134 11,872 10,246005396ENT SECURITY & ACCESS CNTL @ STEELE CYN PS 06/30/2018 2,124 15,853 1.01 16,028 13.4% 100.0%15,853 13,729 16,028 13,881 005397 ENT SECURITY & ACCESS CNTL @ CTWD HPS 06/30/2018 1,205 7,788 1.01 7,874 15.5% 100.0%7,788 6,583 7,874 6,655005398ENT SECURITY & ACCESS CNTL @ JAMUL HPS 06/30/2018 1,104 7,130 1.01 7,209 15.5% 100.0%7,130 6,027 7,209 6,093 005399 ENT SECURITY & ACCESS CNTL @ 485-1 RES 06/30/2018 2,346 17,397 1.01 17,589 13.5% 100.0%17,397 15,051 17,589 15,217 005400 ENT SECURITY & ACCESS CNTL @ 980-1 PS 06/30/2018 1,991 14,894 1.01 15,058 13.4% 100.0%14,894 12,902 15,058 13,045 005401 ENT SECURITY & ACCESS CNTL @ 624-2 RES 06/30/2018 2,647 19,089 1.01 19,300 13.9% 100.0%19,089 16,442 19,300 16,624 005402 ENT SECURITY & ACCESS CNTL @ RHILLS HPS 06/30/2018 3,360 24,366 1.01 24,635 13.8% 100.0%24,366 21,006 24,635 21,238005403ENT SECURITY & ACCESS CNTL @ 870-1 PS 06/30/2018 954 6,166 1.01 6,234 15.5% 100.0%6,166 5,212 6,234 5,269 005404 ENT SECURITY & ACCESS CNTL @ 624-1 PS 06/30/2018 1,420 10,383 1.01 10,497 13.7% 100.0%10,383 8,963 10,497 9,062005405ENT SECURITY & ACCESS CNTL @ 640-1&2 RES 06/30/2018 5,504 35,568 1.01 35,960 15.5% 100.0%35,568 30,063 35,960 30,395 005436 ENT SECURITY & ACCESS CNTL @ 980-2 RESV 01/31/2019 696 9,748 1.01 9,838 7.1% 100.0%9,748 9,052 9,838 9,135005445ENT SECURITY & ACCESS CNTL @ 711-1&2 RES 06/30/2019 0 6,874 1.01 6,937 0.0% 100.0%6,874 6,874 6,937 6,937 005461 OPS/WAREHOUSE GATE UPGRADE & SECURITY EQUIPMENT INSTALLATION 06/30/2019 0 49,970 1.01 50,428 0.0% 100.0%49,970 49,970 50,428 50,428 Total Security $677,267 $1,283,146 $1,596,088 $1,283,146 $605,879 $1,596,088 $644,107 WATER SYSTEM YEARLY X00240 NORTONIA S D 03/01/1960 $24,226 $24,500 13.30 $325,970 98.9% 100.0%$24,500 $274 $325,970 $3,649 07210A WATER SYSTEM 03/01/1961 444,268 457,039 12.94 5,915,736 97.2% 100.0%457,039 12,771 5,915,736 165,309X00260SWEETWATER SPRINGS BLVD 07/01/1961 23,094 23,848 12.94 308,680 96.8% 100.0%23,848 754 308,680 9,756 X00330 LA MESA SOUTHWEST EXTENSION 07/01/1962 4,218 4,440 12.57 55,822 95.0% 100.0%4,440 222 55,822 2,790X00390L S HIGHLAND S D 06/01/1965 15,676 17,400 11.29 196,458 90.1% 100.0%17,400 1,724 196,458 19,467 X00400 WORK IN PROGRESS TRANSFER 06/01/1965 4,273 4,743 11.29 53,551 90.1% 100.0%4,743 470 53,551 5,310 X00460 LAKESHORE HIGH UNIT 2 04/01/1966 7,973 9,000 10.76 96,829 88.6% 100.0%9,000 1,027 96,829 11,045 X00410 APPLE ST MODIFICATON 1966 0657-1 RESERVOIR PIPELINE 06/01/1966 67,985 76,851 10.76 826,824 88.5% 100.0%76,851 8,866 826,824 95,383 X00420 STEEL PIPE ASPHALT 06/01/1966 4,075 4,609 10.76 49,582 88.4% 100.0%4,609 533 49,582 5,737007080RANCHO RIOS #2 01/01/1974 17,927 19,700 5.33 104,948 91.0% 100.0%19,700 1,773 104,948 9,446 007090 BRANDYWINE UNIT #2 01/01/1974 45,500 50,000 5.33 266,366 91.0% 100.0%50,000 4,500 266,366 23,973007100LARKHAVEN UNIT #1 01/01/1974 60,970 67,000 5.33 356,931 91.0% 100.0%67,000 6,030 356,931 32,123 007110 LARKHAVEN UNIT #2 01/01/1974 38,220 42,000 5.33 223,748 91.0% 100.0%42,000 3,780 223,748 20,137 007120 LARKHAVEN UNITS 3&4 01/01/1974 71,890 79,000 5.33 420,859 91.0% 100.0%79,000 7,110 420,859 37,877 X06910 CARRIAGE HILLS #3 01/01/1974 51,870 57,000 5.33 303,658 91.0% 100.0%57,000 5,130 303,658 27,329 X06930 RHODES ET AL FURY LANE 01/01/1974 31,051 34,122 5.33 181,779 91.0% 100.0%34,122 3,071 181,779 16,360X06940TOWNSEND HEIGHTS 01/01/1974 9,100 10,000 5.33 53,273 91.0% 100.0%10,000 900 53,273 4,794 X06950 HIDDEN MESA #2 01/01/1974 27,300 30,000 5.33 159,820 91.0% 100.0%30,000 2,700 159,820 14,384X06960FUERTE HILLS 01/01/1974 18,655 20,500 5.33 109,210 91.0% 100.0%20,500 1,845 109,210 9,831Water - Page 54 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee X06970 RANCHO VISTA GRANDE 1 01/01/1974 80,080 88,000 5.33 468,805 91.0% 100.0%88,000 7,920 468,805 42,192 X06980 MCMILLIN JAMACHA 2 01/01/1974 59,150 65,000 5.33 346,276 91.0% 100.0%65,000 5,850 346,276 31,165X07030LINE EXTENSION 01/01/1974 11,830 13,000 5.33 69,255 91.0% 100.0%13,000 1,170 69,255 6,232 X07040 MOUNT VIEW ESTATES 1 01/01/1974 7,917 8,700 5.33 46,348 91.0% 100.0%8,700 783 46,348 4,171 X07050 8" AC PL @ RESERVOIR STREET, JAMUL 01/01/1974 2,730 3,000 5.33 15,982 91.0% 100.0%3,000 270 15,982 1,438 X07060 VESCO LINE EXTENSION 01/01/1974 22,750 25,000 5.33 133,183 91.0% 100.0%25,000 2,250 133,183 11,986 X07220 EL RANCHO DEL REY 2 01/01/1974 80,990 89,000 5.33 474,132 91.0% 100.0%89,000 8,010 474,132 42,672X07230EL RANCHO DEL REY 1 01/01/1974 154,858 170,000 5.33 905,645 91.1% 100.0%170,000 15,142 905,645 80,668 X07240 CANDLEWOOD SUB DIV 01/01/1974 79,170 87,000 5.33 463,477 91.0% 100.0%87,000 7,830 463,477 41,713X01680INVENTORY MRP 73 74 06/01/1974 83,671 92,532 5.33 492,948 90.4% 100.0%92,532 8,861 492,948 47,205 X07450 H LINE BY PASS 07/01/1974 12,528 13,921 5.33 74,160 90.0% 100.0%13,921 1,392 74,160 7,417 X07470 VISTA GRANDE X CONNECTION 07/01/1974 20,512 22,791 5.33 121,416 90.0% 100.0%22,791 2,279 121,416 12,141 X07500 JOHNSON WATER MAIN 07/01/1974 1,170 1,300 5.33 6,926 90.0% 100.0%1,300 130 6,926 692 X0752A WATER SYS PROCTOR VALLEY 07/01/1974 160,354 178,171 5.33 949,175 90.0% 100.0%178,171 17,817 949,175 94,918X07550LABOR08/01/1974 2,856 3,179 5.33 16,934 89.8% 100.0%3,179 323 16,934 1,721 X07650 INVENTORY TRANSFERS 09/01/1974 6,620 7,383 5.33 39,332 89.7% 100.0%7,383 763 39,332 4,064X07660LABOR09/01/1974 4,766 5,316 5.33 28,319 89.7% 100.0%5,316 550 28,319 2,928 X07720 INVENTORY TRANSFERS 10/01/1974 4,091 4,572 5.33 24,355 89.5% 100.0%4,572 480 24,355 2,558X07730LABOR10/01/1974 3,140 3,508 5.33 18,689 89.5% 100.0%3,508 368 18,689 1,962 X07920 INVENTORY TRANSFERS 11/01/1974 3,356 3,757 5.33 20,014 89.3% 100.0%3,757 401 20,014 2,136 X08150 INVENTORY TRANSFERS 12/01/1974 5,524 6,192 5.33 32,988 89.2% 100.0%6,192 668 32,988 3,561 X08300 INVENTORY TRANSFERS 01/01/1975 2,901 3,260 4.70 15,310 89.0% 100.0%3,260 359 15,310 1,684 X08990 WATER SYSTEM WO 230 06/01/1975 13,723 15,565 4.70 73,097 88.2% 100.0%15,565 1,842 73,097 8,651009310CROSS CONNECTION SD 07/01/1975 82,930 94,176 4.70 442,286 88.1% 100.0%94,176 11,246 442,286 52,815 X09140 BROADVIEW LA PRESA 07/01/1975 43,827 49,770 4.70 233,741 88.1% 100.0%49,770 5,943 233,741 27,911X09150MELODY LANE WO 426 07/01/1975 99,032 112,461 4.70 528,161 88.1% 100.0%112,461 13,429 528,161 63,068 X09160 MAXFIELD DRIVE WO429 07/01/1975 27,788 31,555 4.70 148,194 88.1% 100.0%31,555 3,767 148,194 17,693X09170QUARRY ROAD WO 449 07/01/1975 22,684 25,760 4.70 120,979 88.1% 100.0%25,760 3,076 120,979 14,447 X09230 INTER DIST IMPROV 07/01/1975 2,481 2,817 4.70 13,232 88.1% 100.0%2,817 337 13,232 1,581 Z10140 TELEGRAPH CANYON PIP 07/01/1976 522,749 607,839 4.15 2,525,168 86.0% 100.0%607,839 85,091 2,525,168 353,495 Z10160 TRANS MAIN/LA PRESA 07/01/1976 29,046 33,775 4.15 140,311 86.0% 100.0%33,775 4,729 140,311 19,644 Z10170 STEELE CANYON 07/01/1976 60,738 70,625 4.15 293,400 86.0% 100.0%70,625 9,887 293,400 41,075Z10180AIRWAY DRIVE 07/01/1976 229,116 266,433 4.15 1,106,853 86.0% 100.0%266,433 37,317 1,106,853 155,029 Z10560 APPLE ST 14" PL - 1977 (OLD 657-1 PUMP STATION PL)07/01/1977 6,024 7,172 3.84 27,547 84.0% 100.0%7,172 1,148 27,547 4,408Z10580TRANS MAIN LP W499 07/01/1977 35,425 42,172 3.84 161,986 84.0% 100.0%42,172 6,747 161,986 25,917 Z10590 TELEGRAPH CYN W470 07/01/1977 921 1,073 3.84 4,121 85.8% 100.0%1,073 152 4,121 584 Z10620 JAMUL FIRE DEPT 07/01/1977 5,174 6,160 3.84 23,660 84.0% 100.0%6,160 985 23,660 3,785 Z11470 FLOWMETER HIGHLAND W495 01/01/1978 18,794 18,794 3.55 66,712 100.0% 100.0%18,794 0 66,712 0 Z11480 ALTITUDE VALVE W597 01/01/1978 9,276 9,276 3.55 32,928 100.0% 100.0%9,276 0 32,928 0Z11050LOOP PORT 1 SYS W582 06/01/1978 2,077 2,528 3.55 8,975 82.2% 100.0%2,528 451 8,975 1,601 Z11110 SWEETWATER RD W652 06/01/1978 4,569 5,561 3.55 19,739 82.2% 100.0%5,561 991 19,739 3,519011150OTAY VAL MAIN W567 08/01/1978 2,308 2,821 3.55 10,015 81.8% 100.0%2,821 513 10,015 1,820 Z11191 EL RANCHO DELREYW276 08/01/1978 3,987 4,872 3.55 17,293 81.8% 100.0%4,872 885 17,293 3,141Z11290RANCHO VISTA 12" W627 10/01/1978 6,871 8,431 3.55 29,928 81.5% 100.0%8,431 1,560 29,928 5,538 Z11640 LYONS VALLEY RD W635 05/01/1979 12,113 15,079 3.34 50,325 80.3% 100.0%15,079 2,966 50,325 9,899 011720 BRANDYWINE W391 06/01/1979 156,986 196,022 3.34 654,223 80.1% 100.0%196,022 39,036 654,223 130,283 Z11730 16" PL - HWY 94 06/01/1979 40,094 50,013 3.34 166,918 80.2% 100.0%50,013 9,919 166,918 33,105 Z11800 MAIN LOOP CAMPO - -JEFF 09/01/1979 2,518 3,160 3.34 10,546 79.7% 100.0%3,160 642 10,546 2,144Z121101978 FEDERAL DISASTR 04/01/1980 7,183 9,150 2.96 27,087 78.5% 100.0%9,150 1,967 27,087 5,824 Z12130 1978 FEDERAL DISASTR 04/01/1980 2,690 3,427 2.96 10,144 78.5% 100.0%3,427 737 10,144 2,182Z121601978 FEDERAL DISASTER 04/01/1980 4,153 5,290 2.96 15,661 78.5% 100.0%5,290 1,137 15,661 3,366 Z12190 VICTAULIC PIPE 5/16"04/01/1980 1,332 1,667 2.96 4,934 79.9% 100.0%1,667 335 4,934 991Z12200VICTAULIC PIPE 5/16"04/01/1980 1,248 1,560 2.96 4,618 80.0% 100.0%1,560 312 4,618 923 Z12150 1978 FEDERAL DISASTR 05/01/1980 2,902 3,705 2.96 10,967 78.3% 100.0%3,705 803 10,967 2,376 Z12410 OSWALD SYSTEM W839-R 10/01/1980 3,906 5,040 2.96 14,920 77.5% 100.0%5,040 1,134 14,920 3,357 Z12430 VIA ESCUDA RELOCW670 11/01/1980 8,481 10,966 2.96 32,464 77.3% 100.0%10,966 2,485 32,464 7,357 Z1274A CHLORINATION ST W579 05/01/1981 2,961 3,883 2.68 10,409 76.3% 100.0%3,883 922 10,409 2,472820790CHULA VISTA HOSPITAL FIRE HYDRANT 07/01/1981 3,748 4,937 2.68 13,233 75.9% 100.0%4,937 1,189 13,233 3,187 820810 TELEGRAPH CANYON 07/01/1981 15,379 20,258 2.68 54,298 75.9% 100.0%20,258 4,879 54,298 13,078820840HILLSDALE LOOP LINE 07/01/1981 454,795 599,099 2.68 1,605,786 75.9% 100.0%599,099 144,304 1,605,786 386,784 820060 W/O857 FUERTE HILLS 10/01/1981 5,366 7,115 2.68 19,070 75.4% 100.0%7,115 1,749 19,070 4,689 820070 20" REPAIR TELEGRAPH CYN RD 10/01/1981 5,040 6,684 2.68 17,914 75.4% 100.0%6,684 1,643 17,914 4,404 820090 AID SOCIETY - W873 10/01/1981 25,313 33,566 2.68 89,968 75.4% 100.0%33,566 8,253 89,968 22,121 820100 16" LINE@ 1090-1 PS FLOOD DAMAGE 10/01/1981 6,298 8,351 2.68 22,382 75.4% 100.0%8,351 2,053 22,382 5,502820190MCGRATH WATER MAIN EXTENSION W984 12/01/1981 2,302 3,065 2.68 8,216 75.1% 100.0%3,065 764 8,216 2,047 820280 REGULATORY W612 04/01/1982 16,969 16,969 2.46 41,766 100.0% 100.0%16,969 0 41,766 0820290PIPELINES - 832-2 RESERVOIR 1.9 MG (REGULATORY)04/01/1982 3,301 4,437 2.46 10,920 74.4% 100.0%4,437 1,136 10,920 2,795Water - Page 55 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 820300 LATERAL - LORRAINE AVE W866 04/01/1982 4,066 5,464 2.46 13,447 74.4% 100.0%5,464 1,398 13,447 3,440 820320 FLOW METER W640 04/01/1982 13,332 13,332 2.46 32,815 100.0% 100.0%13,332 0 32,815 0820330CAMPO ROAD @ PROCTOR 04/01/1982 3,370 3,370 2.46 8,294 100.0% 100.0%3,370 0 8,294 0 820350 W560 LP PUMP STATION 04/01/1982 11,347 15,249 2.46 37,532 74.4% 100.0%15,249 3,902 37,532 9,605 820380 AQUEDUCT CONNECTION UPGRADING W710 04/01/1982 2,750 2,750 2.46 6,770 100.0% 100.0%2,750 0 6,770 0 820400 850-2, 850-3, 803-2, 803-3 RESERVOIRS - PAVING ACCESS RDS 04/01/1982 71,095 71,095 2.46 174,988 100.0% 100.0%71,095 0 174,988 0 820410 W843 SONIC METERS 04/01/1982 23,962 23,962 2.46 58,978 100.0% 100.0%23,962 0 58,978 0820420W888 CROSS CONN PS - TELEGRAPH CYN 04/01/1982 3,643 4,896 2.46 12,051 74.4% 100.0%4,896 1,253 12,051 3,083 820570 PIONEER W603 05/01/1982 2,829 3,810 2.46 9,379 74.2% 100.0%3,810 982 9,379 2,416820580W607 SWEETWATER VILL 05/01/1982 12,708 17,116 2.46 42,128 74.2% 100.0%17,116 4,408 42,128 10,850 820590 W824 WILLOWGLEN 05/01/1982 5,748 7,742 2.46 19,056 74.2% 100.0%7,742 1,994 19,056 4,908 820600 DICTIONARY HILL 05/01/1982 65,878 88,732 2.46 218,398 74.2% 100.0%88,732 22,854 218,398 56,252 820610 BERKSHIRE #1 05/01/1982 1,625 2,188 2.46 5,385 74.3% 100.0%2,188 563 5,385 1,386 820620 BERKSHIRE #2 05/01/1982 14,112 19,008 2.46 46,786 74.2% 100.0%19,008 4,896 46,786 12,0518206401004-2 PS - BUENA VISTA PUMP STATION 05/01/1982 9,500 12,795 2.46 31,493 74.2% 100.0%12,795 3,295 31,493 8,111 820860 #5 CONNECTION 06/01/1982 33,711 45,508 2.46 112,010 74.1% 100.0%45,508 11,797 112,010 29,03783043036" TRANSMISSION MAIN 07/01/1982 1,836,457 2,484,730 2.46 6,115,711 73.9% 100.0%2,484,730 648,273 6,115,711 1,595,606 000982 W1511 INTERCONN W/CI 06/01/1984 33,144 33,144 2.31 76,526 100.0% 100.0%33,144 0 76,526 0000985520-2 RESERVOIR 5.1 MG ADDL STORAGE (REGULATORY)06/01/1984 2,345 3,346 2.31 7,725 70.1% 100.0%3,346 1,001 7,725 2,312 000986 36"MAIN FROM #5 AQUEDUCT CONNECTION 06/01/1984 53,838 76,833 2.31 177,398 70.1% 100.0%76,833 22,995 177,398 53,093 000988 14" PIPELINE - 485-1 RESERVOIR 1.0 MG (CENTRAL)06/01/1984 7,016 10,012 2.31 23,116 70.1% 100.0%10,012 2,996 23,116 6,918 000989 H ST 16"TRAN MAIN 06/01/1984 305,750 436,345 2.31 1,007,464 70.1% 100.0%436,345 130,595 1,007,464 301,527 000990 H ST PIPELINE EXT 06/01/1984 217,437 310,311 2.31 716,467 70.1% 100.0%310,311 92,874 716,467 214,43300099510" PL OTAY MESA ROAD 06/01/1984 68,400 97,616 2.31 225,382 70.1% 100.0%97,616 29,216 225,382 67,455 840150 W810 BOND FINANCING 07/01/1984 156,006 156,006 2.31 360,197 100.0% 100.0%156,006 0 360,197 084016012" LOWER AIRWAY RD 07/01/1984 11,728 16,702 2.31 38,563 70.2% 100.0%16,702 4,974 38,563 11,485 840170 16" LOWER SIEMPRE VIVA 07/01/1984 9,888 14,082 2.31 32,512 70.2% 100.0%14,082 4,194 32,512 9,683840180TIJUANA FACILITY 07/01/1984 4,378 6,207 2.31 14,332 70.5% 100.0%6,207 1,830 14,332 4,224 001208 H ST 16" TRANS MAIN 10/01/1984 2,407 3,468 2.31 8,007 69.4% 100.0%3,468 1,061 8,007 2,449 001151 OVERSIZING WLLOW BEN 02/01/1985 43,509 63,298 2.23 141,136 68.7% 100.0%63,298 19,789 141,136 44,124 001234 SERVICE REPLACEMENT W1347 06/01/1985 49,586 49,586 2.23 110,562 100.0% 100.0%49,586 0 110,562 0 001259 EL RANCHO DEL REY #6, 6A & 6B OVERSIZING 08/01/1985 27,606 27,606 2.23 61,553 100.0% 100.0%27,606 0 61,553 0001262SWITCHBOARD - VISTA GRANDE 978-1PS 08/01/1985 6,795 10,033 2.23 22,370 67.7% 100.0%10,033 3,237 22,370 7,219 001305 870-1 UPPER RESERVOIR 10.9 MG BYPASS (OTAY MESA)12/01/1985 46,147 68,807 2.23 153,419 67.1% 100.0%68,807 22,660 153,419 50,525001306803-1 HILLSDALE PUMP STATION 12/01/1985 25,953 38,698 2.23 86,284 67.1% 100.0%38,698 12,744 86,284 28,416 001307 850-2 RESERVOIR 3.1 MG - INTERIOR PAINT (LA PRESA)12/01/1985 0 0 2.23 0 0.0% 100.0%0 0 0 0 001308 458-1 RESERVOIR 0.8 MG - PAINT (CENTRAL)12/01/1985 44,816 44,816 2.23 99,927 100.0% 100.0%44,816 0 99,927 0 001318 10" MAIN EXTENSTION - E. H ST 01/01/1986 10,960 16,383 2.23 36,491 66.9% 100.0%16,383 5,422 36,491 12,078 001321 PANORAMA RIDGE 1138 02/01/1986 4,479 6,712 2.23 14,950 66.7% 100.0%6,712 2,233 14,950 4,973001350 803-2 RESERVOIR 2.0 MG - ROAD TO RESERVOIR (HILLSDALE)03/01/1986 38,306 38,306 2.23 85,324 100.0% 100.0%38,306 0 85,324 0 001353 SERVICE REPLACEMENT W1347 06/01/1986 54,642 54,642 2.23 121,713 100.0% 100.0%54,642 0 121,713 0001364INFRASTRUCTURE REPLACEMENT 06/01/1986 127,447 127,447 2.23 283,881 100.0% 100.0%127,447 0 283,881 0 001365 W2007 ROOFING REGS 06/01/1986 98,297 98,297 2.23 218,951 100.0% 100.0%98,297 0 218,951 0001468 SERVICE REPLACEMENT W1347 06/01/1987 44,011 44,011 2.22 97,639 100.0% 100.0%44,011 0 97,639 0 001674 SERVICE REPLACEMENT W1347 06/01/1988 85,879 85,879 2.10 180,729 100.0% 100.0%85,879 0 180,729 0 001699 SWEETWATER BRIDGE ID18, 20 06/01/1988 81,924 132,006 2.10 277,801 62.1% 100.0%132,006 50,082 277,801 105,395 001887 JAMACHA LOW LINE - CALTRANS 06/01/1989 91,021 151,551 2.10 317,890 60.1% 100.0%151,551 60,530 317,890 126,967 001888 JAMACHA LOW LINE - CALTRANS 06/01/1989 91,021 151,551 2.10 317,890 60.1% 100.0%151,551 60,530 317,890 126,967001893SERVICE REPLACEMENT W1347 06/01/1989 5,390 5,390 2.10 11,306 100.0% 100.0%5,390 0 11,306 0 001951 W2006 INFRASTRUCTURE 06/01/1989 61,411 61,411 2.10 128,814 100.0% 100.0%61,411 0 128,814 0001953 SERVICE REPLACEMENT W2087 06/01/1989 110,791 110,791 2.10 232,394 100.0% 100.0%110,791 0 232,394 0 002188 COTTONWOOD HY W2091 06/01/1990 8,506 8,506 2.03 17,232 100.0% 100.0%8,506 0 17,232 0002196#5 SDCWA CONNECTIONS ENLARGEMENT 06/01/1990 13,116 22,592 2.03 45,769 58.1% 100.0%22,592 9,476 45,769 19,197 002360 SERVICE REPLACEMENT W2087 06/01/1991 196,880 196,880 1.99 392,604 100.0% 100.0%196,880 0 392,604 0 002466 OTAY PRISON ROAD IMPROVEMENT W1535 03/01/1992 74,111 135,848 1.91 259,871 54.6% 100.0%135,848 61,737 259,871 118,100 002488 SINGER LANE REROOF CHL/BLWR ROOM 05/01/1992 3,150 3,150 1.91 6,026 100.0% 100.0%3,150 0 6,026 0 002503 20 DRIPPROOF VERTICAL 06/01/1992 25,069 25,069 1.91 47,956 100.0% 100.0%25,069 0 47,956 0002578SERVICE REPLACEMENT W2087 06/01/1993 54,059 54,059 1.87 101,348 100.0% 100.0%54,059 0 101,348 0 002583 711-1 PS UPGRADE CENTRAL AREA 16.000GPM 06/01/1993 2,315,423 2,315,423 1.87 4,340,897 100.0% 100.0%2,315,423 0 4,340,897 0002586 803-2 & 803-3 RESERVOIRS - SINGING HILLS RD PAVING (HILLSDALE)06/01/1993 154,620 154,620 1.87 289,878 100.0% 100.0%154,620 0 289,878 0 002751 16" PL CALTRANS RANCHO BOUNDARY 04/25/1995 85,936 177,615 1.83 325,532 48.4% 100.0%177,615 91,679 325,532 168,028 002758 12" PL MELODY RD UTILITY RELOC & REPLAC 05/02/1995 34,912 72,405 1.83 132,704 48.2% 100.0%72,405 37,494 132,704 68,718 003611 AUTOMATIC CONTROL VALVES REPLACEMENT PROGRAM - ANNUAL 06/30/2000 56,720 56,720 1.72 97,457 100.0% 100.0%56,720 0 97,457 0 004088 4" AIR VAC FOR CWA CONN ALTA VISTA RD IN METER STATION 06/30/2002 4,063 11,937 1.64 19,583 34.0% 100.0%11,937 7,874 19,583 12,917004120TAPPING SADDLE REPLACEMENT -ANNUAL 06/30/2002 65,300 191,822 1.64 314,691 34.0% 100.0%191,822 126,522 314,691 207,565 004122 AUTOMATIC CONTROL VALVE - ANNUAL 06/30/2002 7,631 22,415 1.64 36,772 34.0% 100.0%22,415 14,784 36,772 24,25404329QAPCD ENGINE REPLACEMENTS DISTRICTWIDE 06/30/2003 391,966 903,827 1.61 1,457,363 43.4% 100.0%903,827 511,861 1,457,363 825,343Water - Page 56 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 005180 4" OMNI F2 FIRE SERVICE METER INSTALL 06/30/2014 15,303 23,079 1.13 26,079 66.3% 0.0%0 0 0 0 005269 10" SENSUS OMNI F2 COMPACT FIRE SERVICE METER #80252840 03/22/2016 11,016 23,134 1.05 24,373 47.6% 0.0%0 0 0 0005270 10" SENSUS OMNI F2 COMPACT FIRE SERVICE METER #80252841 03/22/2016 11,016 23,134 1.05 24,373 47.6% 0.0%0 0 0 0 005292 18" CML&TC WELDED STEEL WATER MAIN 355 LF @ SANYO AVE & DORNOCH COURT 06/30/2016 68,489 1,110,630 1.05 1,170,123 6.2% 100.0%1,110,630 1,042,142 1,170,123 1,097,965 005293 12" CML&TC WELDED STEEL WATER MAIN 78 LF @ SANYO AVE & DORNOCH COURT 06/30/2016 5,337 86,543 1.05 91,178 6.2% 100.0%86,543 81,206 91,178 85,556 005294 12" PVC WATER MAIN 607 LF @ SANYO AVE & DORNOCH COURT 06/30/2016 18,901 245,204 1.05 258,339 7.7% 100.0%245,204 226,303 258,339 238,425 005295 10" SENSUS OMNI F2 COMPACT FIRE SERVICE METER #79814965 06/30/2016 9,676 21,967 1.05 23,144 44.0% 100.0%21,967 12,291 23,144 12,950 005298 711-1 RESERVOIR 3.1 MG - INTERIOR & EXTERIOR COATING (CENTRAL)06/30/2016 183,041 733,070 1.05 772,338 25.0% 100.0%733,070 550,029 772,338 579,492 005299 711-1 RESERVOIR 3.1 MG - STRUCTURAL UPGRADE (CENTRAL)06/30/2016 27,757 171,955 1.05 181,166 16.1% 100.0%171,955 144,198 181,166 151,922 005300 944-1 RESERVOIR 0.3 MG - INTERIOR AND EXTERIOR COATING (REGULATORY)06/30/2016 59,704 239,112 1.05 251,920 25.0% 100.0%239,112 179,408 251,920 189,018 005301 944-1 RESERVOIR 0.3 MG - CENTER SUPPORT STRUCTURE & OVERFLOW (REGULATORY)06/30/2016 11,529 71,423 1.05 75,249 16.1% 100.0%71,423 59,894 75,249 63,102 005302 944-2 RESERVOIR 3.0 MG - INTERIOR & EXTERIOR COATING (REGULATORY)06/30/2016 219,858 880,519 1.05 927,685 25.0% 100.0%880,519 660,661 927,685 696,050 005303 944-2 RESERVOIR 3.0 MG - CENTER SUPPORT STRUCTURE (REGULATORY)06/30/2016 9,072 56,203 1.05 59,214 16.1% 100.0%56,203 47,131 59,214 49,656 005304 458-2 RESERVOIR 1.7 MG - INTERIOR AND EXTERIOR COATING (CENTRAL)06/30/2016 142,925 572,407 1.05 603,069 25.0% 100.0%572,407 429,482 603,069 452,488 005305 458-2 RESERVOIR 1.7 MG - FLOOR, ROOF STRUCTURAL UPGRADES (CENTRAL)06/30/2016 32,464 201,116 1.05 211,889 16.1% 100.0%201,116 168,652 211,889 177,686 005310 PRESSURE REDUCING STATION @ TERRA NOVA DRIVE 624/485 PZ 06/30/2016 26,701 259,796 1.05 273,712 10.3% 100.0%259,796 233,094 273,712 245,580 005311 PRESSURE REDUCING STATION @ SEQUOIA & BRANDYWINE ST 624/458 PZ 06/30/2016 49,588 482,477 1.05 508,322 10.3% 100.0%482,477 432,889 508,322 456,078 005312 850-3 RESERVOIR 3.0 MG - INTERIOR COATING (LA PRESA)06/30/2016 113,135 453,100 1.05 477,370 25.0% 100.0%453,100 339,965 477,370 358,175 005313 850-3 RESERVOIR 3.0 MG - CENTER SUPPORT STRUCTURE (LA PRESA)06/30/2016 11,906 73,760 1.05 77,711 16.1% 100.0%73,760 61,854 77,711 65,167 005315 EMERGENCY INTERCONNECTION BLOSSOM LANE/HELIX WD & OWD 06/30/2016 17,299 168,312 1.05 177,328 10.3% 100.0%168,312 151,014 177,328 159,103 005316 EMERGENCY INTERCONNECTION S.BARCELONA ST/HELIX WD & OWD 06/30/2016 16,913 164,560 1.05 173,375 10.3% 100.0%164,560 147,647 173,375 155,556 005273 CAPITALIZED INTEREST FY15-16 06/30/2016 16,923 274,429 1.05 289,130 6.2% 100.0%274,429 257,506 289,130 271,300 Total Water Systems Yearly $12,502,328 $20,421,268 $50,895,508 $20,351,921 $7,886,928 $50,820,683 $12,280,909 TOTAL WATER $231,075,252 $551,095,285 $1,018,249,956 $520,557,876 $332,797,641 $959,559,911 $482,244,382 FUND 31 LAND 004710 APN#644-011-06, 644-020-11,644-221-54 (3) EASEMENTS 06/30/2006 $0 $38,451 1.37 52,592 0.0% 100.0%38,451 38,451 52,592 52,592 04689E EASEMENT#1227 680-1 EASEMENTS SUNSET VIEW PK APN#6430330100 06/30/2006 0 154,616 1.37 211,481 0.0% 100.0%154,616 154,616 211,481 211,481 04691E EASEMENT#1227 944 FACILITIES EASEMENT - SUNSET VIEW PK 06/30/2006 0 100,000 1.37 136,778 0.0% 100.0%100,000 100,000 136,778 136,778 004819 EASEMENT#1327 ACCESS RD DAIRY MART RD TO 450-1 RESV (APN#6440200700)12/30/2007 0 39,334 1.32 52,027 0.0% 100.0%39,334 39,334 52,027 52,027004777 EASEMENT#1259 PERMANENT EASEMENT 30" RECYCLED PL 450 PZ (APN#6240710100) 06/30/2007 0 5,875 1.32 7,771 0.0% 100.0%5,875 5,875 7,771 7,771 004779 EASEMENT#1260 APN#6440420300 6440420700 06/30/2007 0 15,925 1.32 21,064 0.0% 100.0%15,925 15,925 21,064 21,064004781 EASEMENT#1245 APN#6240607400 (624-060-66)06/30/2007 0 11,471 1.32 15,173 0.0% 100.0%11,471 11,471 15,173 15,173 004782 EASEMENT#1249 APN#6450101200 06/30/2007 0 25,000 1.32 33,067 0.0% 100.0%25,000 25,000 33,067 33,067 004783 APN#624-021-17 EASEMENT 30" RECYCLED WATER PL PROJECT 06/30/2007 0 43,970 1.32 58,159 0.0% 100.0%43,970 43,970 58,159 58,159 004785 EASEMENT#1248 APN#6240710200 06/30/2007 0 113,797 1.32 150,518 0.0% 100.0%113,797 113,797 150,518 150,518 004778 EASEMENT#1272 APN#6240604500 06/30/2007 0 188,979 1.32 249,960 0.0% 100.0%188,979 188,979 249,960 249,960004780 EASEMENT#1244 APN#6240607300 (6240606600)06/30/2007 0 67,701 1.32 89,547 0.0% 100.0%67,701 67,701 89,547 89,547 005059 EASEMENT#1317 APN#644080080 (644-080-11) RELATED TO WUESTE RD REC WATER SUPPLY 06/30/2012 0 78,300 1.18 92,583 0.0% 100.0%78,300 78,300 92,583 92,583Total Land $883,418 $1,170,719 $883,418 $883,418 $1,170,719 $1,170,719 BUILDINGS 004923 RWCWRF: PLANT OFFICE BUILDING 06/30/2009 $18,142 $89,959 1.24 111,929 20.2% 100.0%89,959 71,818 111,929 89,357 004924 RWCWRF: OPERATORS OFFICE BUILDING 06/30/2009 88,622 439,444 1.24 546,767 20.2% 100.0%439,444 350,822 546,767 436,502 005064 2900 ' PAVING OF RECYCLED FORCE MAIN ACCESS ROAD REPAIRS 06/30/2012 198,077 198,077 1.18 234,209 100.0% 100.0%198,077 0 234,209 0 005317 TRESTLE FORCE MAIN WOODEN BRIDGE 06/30/2016 27,000 350,269 1.05 369,031 7.7% 100.0%350,269 323,269 369,031 340,585Total Buildings $331,840 $1,077,749 $1,261,936 $1,077,749 $745,909 $1,261,936 $866,444 FIELD EQUIPMENT 004988 ALTERTIARY FILTER MEDIA REPLACEMENT 05/01/2011 $0 $0 1.20 0 0.0% 100.0%0 0 0 03002EQGENERATOR @ TREATMENT PLANT KD450KW 06/30/2011 37,022 93,556 1.20 112,619 39.6% 100.0%93,556 56,534 112,619 68,054 003511 24" 1000PSI FRP STATIC MIXER WITH INJECTOR PORTS 09/30/2001 11,439 11,439 1.68 19,223 100.0% 100.0%11,439 0 19,223 0 005373 RWCWRF: AUTOMATION, SAFETY & SECURITY UPGRADES FY2017 06/30/2017 44,571 149,760 1.02 152,378 29.8% 100.0%149,760 105,188 152,378 107,027 Total Field Equipment $93,032 $254,755 $284,220 $254,755 $161,723 $284,220 $175,081 CHLORINATION 004968 450-1 RECYCLED RESERVOIR 12.0 MG - DISINFECTION FACILITY 06/30/2010 $204,797 $563,663 1.21 684,245 36.3% 100.0%563,663 358,865 684,245 435,636Total Chlorination $204,797 $563,663 $684,245 $563,663 $358,865 $684,245 $435,636 CONTRIBUTED 002532 RW IRRIGATION RANCHO DEL REY 10/01/1992 $53,386 $99,998 1.91 191,292 53.4% 100.0%99,998 46,612 191,292 89,167 002534 RW IRRIGATION RANCHO DEL REY 10/01/1992 23,404 43,838 1.91 83,860 53.4% 100.0%43,838 20,434 83,860 39,090002536E H ST.& EASTLAKE DR 09/01/1992 67,917 126,820 1.91 242,601 53.6% 100.0%126,820 58,903 242,601 112,680 002537 E. H ST. ROUTE 125 09/01/1992 52,895 98,770 1.91 188,943 53.6% 100.0%98,770 45,875 188,943 87,756002546SALT CREEK 1 11/01/1992 103,610 194,682 1.91 372,418 53.2% 100.0%194,682 91,072 372,418 174,216Water - Page 57 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 002627 RANCHO DEL REY-PASEO RANCHERO 06/01/1994 6,037 12,060 1.86 22,419 50.1% 100.0%12,060 6,023 22,419 11,197 002697 RANCHO DEL REY PHASE 6 08/01/1994 20,183 40,589 1.86 75,453 49.7% 100.0%40,589 20,406 75,453 37,934002717RANCHO DEL REY PH 6 , UNIT 2 09/01/1994 40,686 82,101 1.86 152,622 49.6% 100.0%82,101 41,415 152,622 76,988 002812 EASTLAKE GREENS,PHASE1/D-UT 25 09/06/1995 11,435 24,048 1.83 44,075 47.5% 100.0%24,048 12,613 44,075 23,118 002813 EASTLAKE SOUTH GREENS,PHASE 1 09/06/1995 26,252 55,210 1.83 101,189 47.5% 100.0%55,210 28,958 101,189 53,075 002848 EAST J ST 1700' E OF PASEO RANCHERO 02/08/1996 11,912 25,500 1.85 47,219 46.7% 100.0%25,500 13,588 47,219 25,161 002850 PASEO RANCHO FR E "H" ST-TELEGRAPH CYN 02/08/1996 90,306 193,311 1.85 357,961 46.7% 100.0%193,311 103,005 357,961 190,738002860RDR SPA 11, PHASE 2, UNIT 1 03/20/1996 51,734 111,140 1.85 205,802 46.5% 100.0%111,140 59,406 205,802 110,005 002882 EASTLAKE SOUTH GREENS-PHASE 2 05/15/1996 37,319 80,750 1.85 149,528 46.2% 100.0%80,750 43,431 149,528 80,423002884EASTLAKE SOUTH GREENS-PHASE 3 05/15/1996 26,713 57,800 1.85 107,030 46.2% 100.0%57,800 31,087 107,030 57,565 002892 SALT CREEK 1, UNIT 4, PHASE 1 06/05/1996 5,227 11,350 1.85 21,017 46.1% 100.0%11,350 6,123 21,017 11,339 002893 SALT CREEK 1, UNIT 5, PHASE 1 06/05/1996 2,994 6,500 1.85 12,036 46.1% 100.0%6,500 3,506 12,036 6,493 003167 VISTA GRANDE HIGHLANDS UNIT1 06/30/1998 64,382 153,122 1.77 271,396 42.0% 100.0%153,122 88,740 271,396 157,284 003267 SALT CREEK RANCH NEIGH 6, UNIT 1 01/07/1999 8,738 21,376 1.78 38,031 40.9% 100.0%21,376 12,638 38,031 22,485003286SALT CREEK RANCH PROCTOR VLY ONSITE 02/05/1999 111,366 273,548 1.78 486,686 40.7% 100.0%273,548 162,182 486,686 288,547 003288 SALT CREEK RANCH NEIGH 2, UN1 02/05/1999 27,719 68,088 1.78 121,139 40.7% 100.0%68,088 40,369 121,139 71,822003302SALT CREEK RANCH OFFSITE PROCTOR VLY RD 04/26/1999 48,740 120,708 1.78 214,759 40.4% 100.0%120,708 71,968 214,759 128,043 003303 COUNTY TM 4895 NAVAJA ROAD 04/06/1999 25,582 63,355 1.78 112,719 40.4% 100.0%63,355 37,773 112,719 67,204003402SALT CREEK RANCH OFFSITE HUNTE PKWY 05/03/1999 85,548 212,745 1.78 378,507 40.2% 100.0%212,745 127,197 378,507 226,303 003525 EMPIRE CTR - ONSITE RECLAIMED UNIT 4 06/02/2000 22,954 60,334 1.72 103,667 38.0% 100.0%60,334 37,380 103,667 64,228 003532 EMPIRE CENTER UNIT 6 - 24" RECLAIMED PL 06/13/2000 46,033 121,000 1.72 207,905 38.0% 100.0%121,000 74,967 207,905 128,810 003639 MCMILLIN OTAY RANCH SPA 1, EAST PALOMAR ST.,PH2 07/14/2000 34,544 91,200 1.72 156,702 37.9% 100.0%91,200 56,656 156,702 97,348 003661 EASTLAKE TRAILS SOUTH CLUBHOUSE DR.08/14/2000 54,832 145,404 1.72 249,837 37.7% 100.0%145,404 90,572 249,837 155,623003667OTAY RANCH SANTA YNEZ BACKBONE UTILITIES 08/18/2000 17,886 47,430 1.72 81,495 37.7% 100.0%47,430 29,544 81,495 50,763 003676 OTAY RANCH, PH4, SANTA ALICIA WOODVILLE AVE & PIEDMONT 08/30/2000 39,874 105,740 1.72 181,685 37.7% 100.0%105,740 65,866 181,685 113,172003691OTAY RANCH EAST PALOMAR ST., PH 1B 680PZ 09/29/2000 71,182 189,598 1.72 325,772 37.5% 100.0%189,598 118,416 325,772 203,466 003722 SALT CREEK RANCH, N6, UN6 RECL 11/13/2000 10,241 27,522 1.72 47,289 37.2% 100.0%27,522 17,281 47,289 29,693003741EAST ORANGE AVE 711 ZONE 12/12/2000 175,006 472,438 1.72 811,755 37.0% 100.0%472,438 297,432 811,755 511,055 003744 EAST ORANGE AVE SHEET 10, STA 112 TO STA 117.09 12/12/2000 17,670 47,700 1.72 81,959 37.0% 100.0%47,700 30,030 81,959 51,598 003746 MCMILLIN OTAY RANCH SPA1,PH2 SANTA CORA AVE PH2 12/27/2000 42,788 115,508 1.72 198,469 37.0% 100.0%115,508 72,720 198,469 124,950 003783 OTAY RANCH VIL 1, NEIGH R-13 01/23/2001 17,096 46,360 1.68 77,906 36.9% 100.0%46,360 29,264 77,906 49,176 003802 OTAY RANCH VILLAGE 5, UNIT 3 03/09/2001 25,251 69,100 1.68 116,119 36.5% 100.0%69,100 43,849 116,119 73,686003803OTAY RANCH VILLAGE 5, UNIT 5 03/09/2001 18,253 49,950 1.68 83,939 36.5% 100.0%49,950 31,697 83,939 53,265 003804 OTAY RANCH VILLAGE 5, UNIT 6 03/09/2001 28,120 76,950 1.68 129,311 36.5% 100.0%76,950 48,830 129,311 82,057003808OTAY RANCH VILLAGE 5, UNITS 1 & 2 03/09/2001 19,843 54,300 1.68 91,249 36.5% 100.0%54,300 34,457 91,249 57,903 003810 OTAY RANCH VILLAGE 5, UNIT 1 03/09/2001 36,177 99,000 1.68 166,365 36.5% 100.0%99,000 62,823 166,365 105,571 003814 SUNBOW II, PH 1B UNITS 3 & 16 03/22/2001 23,498 64,300 1.68 108,053 36.5% 100.0%64,300 40,802 108,053 68,566 003820 SUNBOW II PH 1A, MAJOR INFRASTRUCTURE 03/23/2001 241,713 661,450 1.68 1,111,535 36.5% 100.0%661,450 419,737 1,111,535 705,347 003827 OTAY RANCH VILLAGE I SANTA LUCIA RD. SANTA MADERA AVE AND PASEO 05/01/2001 37,497 103,554 1.68 174,017 36.2% 100.0%103,554 66,057 174,017 111,006003881EASTLAKE BUS. CENTER II 08/06/2001 49,193 137,760 1.68 231,499 35.7% 100.0%137,760 88,567 231,499 148,833 003907 EASTLAKE TRAILS NORTH. TN01 & TN02 08/29/2001 7,493 20,984 1.68 35,263 35.7% 100.0%20,984 13,491 35,263 22,671004010PROCTOR VALLEY ROAD, REACH 3 03/25/2002 28,141 81,470 1.64 133,655 34.5% 100.0%81,470 53,329 133,655 87,488 004030 SALT CREEK RANCH PROCTOR VLY RD, REACH 4 06/11/2002 11,679 34,310 1.64 56,287 34.0% 100.0%34,310 22,631 56,287 37,126004035ROLLING HILLS RANCH, NEIGH 7 07/01/2002 17,100 50,480 1.64 82,814 33.9% 100.0%50,480 33,380 82,814 54,762 004047 OTAY RANCH-OLYMPIC PKWY, PH1 07/15/2002 275,591 813,554 1.64 1,334,666 33.9% 100.0%813,554 537,963 1,334,666 882,548 004087 OTAY RANCH V5, PH2A & 5 09/03/2002 78,974 235,450 1.64 386,265 33.5% 100.0%235,450 156,476 386,265 256,705 004131 OTAY RANCH V1, PH7 (RECLAIMED)09/17/2002 46,768 139,432 1.64 228,743 33.5% 100.0%139,432 92,664 228,743 152,019 004152 OTAY RANCH VIL 1, WEST PH 1 10/01/2002 31,468 94,286 1.64 154,680 33.4% 100.0%94,286 62,818 154,680 103,056004160E PALOMAR ST, SUNBOW -PASEO RA 10/01/2002 58,838 176,294 1.64 289,217 33.4% 100.0%176,294 117,456 289,217 192,691 004180 OLYMPIC PARKWAY, PH3 11/18/2002 160,754 484,084 1.64 794,158 33.2% 100.0%484,084 323,330 794,158 530,435004184MCMILLIN OTAY RANCH SPA 1, PH2 11/20/2002 45,608 137,342 1.64 225,315 33.2% 100.0%137,342 91,734 225,315 150,493 004194 OLYMPIC PKWY FR E.PALOMAR PH3 12/24/2002 144,719 437,996 1.64 718,549 33.0% 100.0%437,996 293,277 718,549 481,132004203OLYMPIC PARKWAY, PH2 RECLAIMED 01/16/2003 173,944 529,114 1.61 853,162 32.9% 100.0%529,114 355,170 853,162 572,689 004209 SIEMPRE VIVA BUS PARK EAST PHA 01/17/2003 35,209 107,100 1.61 172,692 32.9% 100.0%107,100 71,891 172,692 115,920 004229 SIEMPRE VIVA BUS. PARK CENTRAL 03/05/2003 49,983 153,600 1.61 247,670 32.5% 100.0%153,600 103,617 247,670 167,075 004288 SALT CREEK RANCH, NEIGH 1, UN2 08/19/2003 4,698 14,818 1.61 23,893 31.7% 100.0%14,818 10,120 23,893 16,318 004291 SALT CREEK RANCH NEIGH 1, UN6 08/19/2003 4,169 13,148 1.61 21,200 31.7% 100.0%13,148 8,979 21,200 14,479004368OLYMPIC PRKWY WEST HUNTE PARKWAY 10/20/2003 185,062 589,860 1.61 951,111 31.4% 100.0%589,860 404,798 951,111 652,711 004370 OLYMPIC PKWY FROM SR125 TO SDG&E ESMT 10/20/2003 248,276 791,346 1.61 1,275,994 31.4% 100.0%791,346 543,070 1,275,994 875,665004391OTAY RANCH VIL 1 WEST, SOUTH BACKBONE 11/05/2003 33,126 106,148 1.61 171,157 31.2% 100.0%106,148 73,022 171,157 117,743 004410 MCMILLIN OTAY RANCH VIL 6, PH1 LA MEDIA RD 01/05/2004 67,627 219,044 1.48 324,723 30.9% 100.0%219,044 151,417 324,723 224,470 004412 PIPER RANCH BUSINESS PARK 01/05/2004 173,966 563,480 1.48 835,335 30.9% 100.0%563,480 389,514 835,335 577,437 004414 SUNROAD OTAY PARK 1 (SO) ALT#2 01/07/2004 43,214 139,972 1.48 207,502 30.9% 100.0%139,972 96,758 207,502 143,439 004420 PASEO RANCHERO, E. PALOMAR ST TO OLYMPIC PKWY 02/09/2004 34,091 111,020 1.48 164,582 30.7% 100.0%111,020 76,929 164,582 114,045004432MCMILLIN OTAY RANCH VIL 6, SANTA VENETIA ST.02/09/2004 35,602 115,942 1.48 171,879 30.7% 100.0%115,942 80,340 171,879 119,100 004434 OTAY LAKES RD FROM HUNTE PKWY TO STA211+00 02/09/2004 68,512 223,118 1.48 330,763 30.7% 100.0%223,118 154,606 330,763 229,196004438ROLLING HILLS RANCH - NEIGH 8, UNIT 3 02/19/2004 85,556 278,622 1.48 413,045 30.7% 100.0%278,622 193,066 413,045 286,212Water - Page 58 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004473 MCMILLIN OTAY RANCH VIL 6, R-1 04/28/2004 28,096 92,500 1.48 137,127 30.4% 100.0%92,500 64,404 137,127 95,477 004510 RCP BLOCK & BRICK - RECLAIMED 07/19/2004 38,542 129,020 1.48 191,267 29.9% 100.0%129,020 90,478 191,267 134,130004539OTAY RANCH VIL6, NEIG R-2A/2B UNIT 2 09/23/2004 3,890 13,170 1.48 19,524 29.5% 100.0%13,170 9,280 19,524 13,757 004550 TRANSBORDER PLAZA 11/29/2004 45,287 155,058 1.48 229,867 29.2% 100.0%155,058 109,771 229,867 162,731 004558 MCMILLIN OTAY RANCH VIL 5 MAGD 01/05/2005 19,307 66,870 1.42 94,790 28.9% 100.0%66,870 47,563 94,790 67,421 004560 OTAY RANCH VIL II PH1 BACKBONE 01/05/2005 66,908 231,734 1.42 328,488 28.9% 100.0%231,734 164,826 328,488 233,644 004562 MCMILLIN OTAY RANCH VIL 6 MAGD 01/05/2005 39,588 137,112 1.42 194,359 28.9% 100.0%137,112 97,524 194,359 138,242004564OTAY RANCH VIL 5, E. PALOMAR ST.01/05/2005 48,722 168,748 1.42 239,204 28.9% 100.0%168,748 120,026 239,204 170,139 004569 OTAY RANCH VIL II PH1 EASTLAKE PARKWAY 02/24/2005 21,515 74,950 1.42 106,243 28.7% 100.0%74,950 53,435 106,243 75,745004573EASTLAKE PARKWAY IMPROV PLANS 10/18/2004 81,679 278,076 1.48 412,236 29.4% 100.0%278,076 196,397 412,236 291,149 004575 OTAY MESA GENERATING CO. PUBLIC IMPROVEMENTS 03/15/2005 21,705 76,050 1.42 107,802 28.5% 100.0%76,050 54,345 107,802 77,036 004577 SAN MIGUEL RANCH BACKBONE IMPROVEMENT 03/16/2005 202,479 709,476 1.42 1,005,696 28.5% 100.0%709,476 506,997 1,005,696 718,678 004579 EASTLAKE BUSINESS CTR II, PH2 03/17/2005 40,357 141,406 1.42 200,446 28.5% 100.0%141,406 101,049 200,446 143,240 004582 EASTLAKE III WOODS NEIGH 4 03/17/2005 24,864 87,120 1.42 123,494 28.5% 100.0%87,120 62,256 123,494 88,250004586OTAY RANCH VIL 2, SANTA VENETIA & STREET "B"03/17/2005 25,123 88,030 1.42 124,784 28.5% 100.0%88,030 62,907 124,784 89,171 004588 EASTLAKE BACKBONE IMPROV 03/28/2005 82,682 289,714 1.42 410,675 28.5% 100.0%289,714 207,032 410,675 293,471004590OTAY RANCH VIL II, PH 1, HUNTE PARKWAY 03/28/2005 20,808 72,910 1.42 103,351 28.5% 100.0%72,910 52,102 103,351 73,856 004592 SUNBOW PHASE 1C - EAST PALOMAR ST.03/30/2005 18,237 63,902 1.42 90,582 28.5% 100.0%63,902 45,665 90,582 64,731004595SUNBOW PHASE 2A EAST PALOMAR ST.03/30/2005 15,715 55,066 1.42 78,057 28.5% 100.0%55,066 39,351 78,057 55,780 004599 SUNBOW PHASE 2A UNITS 10 & 12 04/01/2005 34,612 121,988 1.42 172,920 28.4% 100.0%121,988 87,376 172,920 123,858 004603 EASTLAKE III VISTAS, PHASE 1 UNITS VR-4, 5 & 12 05/23/2005 86,033 305,018 1.42 432,369 28.2% 100.0%305,018 218,985 432,369 310,416 004610 OTAY RANCH VIL 6, EAST PALOMAR ST.06/23/2005 33,549 119,648 1.42 169,603 28.0% 100.0%119,648 86,099 169,603 122,048 004613 SUNBOW, PHASE 1C UN 6,13,14,15 05/27/2005 15,763 55,888 1.42 79,222 28.2% 100.0%55,888 40,125 79,222 56,877004615OTAY RANCH VILLAGE 6, BACKBONE IMP 05/27/2005 9,087 32,214 1.42 45,664 28.2% 100.0%32,214 23,127 45,664 32,783 004642 AIRWAY TRUCK PARKING & STORAGE 08/18/2005 80,191 289,440 1.42 410,287 27.7% 100.0%289,440 209,249 410,287 296,615004646OPUS CROSSING OTAY MESA 02/13/2006 45,023 168,592 1.37 230,597 26.7% 100.0%168,592 123,569 230,597 169,015 004654 EASTLAKE III VISTA, PH2 UNITS VR-2,3 AND 6 02/28/2006 17,979 67,324 1.37 92,085 26.7% 100.0%67,324 49,345 92,085 67,494004656COPART AUTO PARTS- RECYCLED 04/11/2006 12,503 47,410 1.37 64,847 26.4% 100.0%47,410 34,907 64,847 47,745 004658 COPART AUTO STORAGE PH2 RECYC 04/11/2006 59,255 224,690 1.37 307,327 26.4% 100.0%224,690 165,435 307,327 226,279 004712 OTAY RANCH VIL 11, PH2 RECYCLE 10/26/2006 57,963 228,460 1.37 312,483 25.4% 100.0%228,460 170,497 312,483 233,202 004714 OTAY RANCH VIL 11 PH2 EASTLAKE PARKWAY 11/16/2006 101,188 401,466 1.37 549,118 25.2% 100.0%401,466 300,278 549,118 410,715 004718 OTAY RANCH VIL11, PH3 HUNTE 11/14/2006 80,793 320,548 1.37 438,440 25.2% 100.0%320,548 239,755 438,440 327,932004724OTAY RANCH VIL 6, BIRCH ROAD 11/29/2006 14,778 58,630 1.37 80,193 25.2% 100.0%58,630 43,852 80,193 59,980 004728 OTAY RANCH VILII, PH2 BACKBONE 01/29/2007 20,116 80,878 1.32 106,976 24.9% 100.0%80,878 60,763 106,976 80,370004747MCMILLIN OTAY RANCH VIL 7, SANTA LUNA STREET 04/23/2007 14,126 57,960 1.32 76,663 24.4% 100.0%57,960 43,834 76,663 57,979 004752 SAN MIGUEL RANCH PH3 SR125 06/04/2007 16,288 67,760 1.32 89,625 24.0% 100.0%67,760 51,472 89,625 68,081 004787 MCMILLIN OTAY RANCH VIL 6, BIRCH RD PHASE 1 07/31/2007 29,430 123,290 1.32 163,074 23.9% 100.0%123,290 93,860 163,074 124,148 004789 MCMILLIN OTAY RANCH VILLAGE 6, BIRCH RD PH2 07/31/2007 33,383 139,850 1.32 184,978 23.9% 100.0%139,850 106,467 184,978 140,822 004809 MARTINEZ RANCH BUSINESS PARK 10/17/2007 56,501 241,760 1.32 319,773 23.4% 100.0%241,760 185,259 319,773 245,040004812MCMILLIN OTAY RANCH VILLAGE 7 , NEIGHBORHOOD R-1A 10/30/2007 7,870 33,676 1.32 44,543 23.4% 100.0%33,676 25,806 44,543 34,133 004815 MCMILLIN OTAY RANCH VILLAGE 6, MAGDALENA AVE., PH3 11/06/2007 8,260 35,600 1.32 47,088 23.2% 100.0%35,600 27,340 47,088 36,162004822CAL-MEX TRUCK PARKNG OTAY MESA 04/01/2008 8,481 37,910 1.24 46,868 22.4% 100.0%37,910 29,429 46,868 36,384 004826 OTAY RANCH VILLAGE 7, LA MEDIA RD 04/28/2008 56,364 251,960 1.24 311,500 22.4% 100.0%251,960 195,596 311,500 241,816004832OTAY PACIFIC 06/20/2008 60,720 275,540 1.24 340,652 22.0% 100.0%275,540 214,820 340,652 265,584 004855 LA MEDIA ROAD IMPROVEMENT PLANS 07/07/2008 19,601 89,094 1.24 110,148 22.0% 100.0%89,094 69,493 110,148 85,915 004857 MCMILLIN OTAY RANCH VIL 7 BOB PLETCHER WAY PH-1 06/30/2008 8,398 38,110 1.24 47,116 22.0% 100.0%38,110 29,712 47,116 36,733 004859 MCMILLIN OTAY RANCH VILLAGE 7 - WOLF CANYON LOOP & PEABODY WAY 06/30/2008 37,104 168,370 1.24 208,157 22.0% 100.0%168,370 131,266 208,157 162,286 004861 MCMILLIN OTAY RANCH VILLAGE 7, MAGDALENA AVE 06/30/2008 60,670 275,314 1.24 340,373 22.0% 100.0%275,314 214,644 340,373 265,366004864MCMILLIN OTAY RANCH VIL 12 BIRCH RD PHASE 3 06/30/2008 33,844 153,580 1.24 189,872 22.0% 100.0%153,580 119,736 189,872 148,031 004867 MCMILLIN OTAY RANCH VIL 7 NEIGH R-1B 06/30/2008 3,266 14,820 1.24 18,322 22.0% 100.0%14,820 11,554 18,322 14,285004869BRITANNIA INDUSTRIAL PARK 07/22/2008 51,657 234,806 1.24 290,293 22.0% 100.0%234,806 183,149 290,293 226,429 004870 LA SALLE TRUCK PARKING 09/30/2008 9,958 45,960 1.24 56,821 21.7% 100.0%45,960 36,002 56,821 44,510004880OTAY RANCH VIL 6 - LA MEDIA ROAD 04/09/2009 76,131 371,370 1.24 462,068 20.5% 100.0%371,370 295,239 462,068 367,344 004883 CG-4530 LOOP ROAD AND ACCESS ROAD 12/04/2008 60,589 286,250 1.24 353,893 21.2% 100.0%286,250 225,661 353,893 278,986 004929 HIGH TECH HIGH SCHOOL 08/10/2009 12,832 64,700 1.24 80,501 19.8% 100.0%64,700 51,868 80,501 64,536 004941 OTAY RANCH TOWN CENTER 11/30/2009 319 1,650 1.24 2,053 19.3% 100.0%1,650 1,331 2,053 1,656 004984 AIRWAY BUSINESS CENTER TRACT 5304-1 09/13/2010 40,300 228,113 1.21 276,913 17.7% 100.0%228,113 187,813 276,913 227,991005013SAN MIGUEL RANCH ROAD 08/30/2011 36,860 232,800 1.20 280,235 15.8% 100.0%232,800 195,940 280,235 235,865 005039 SAN MIGUEL RANCH PH3, PLANNING AREA K 02/09/2012 27,367 184,496 1.18 218,151 14.8% 100.0%184,496 157,129 218,151 185,792005041SAN MIGUEL RANCH, PH3 PLANNING AREA J-2 02/21/2012 14,859 100,168 1.18 118,440 14.8% 100.0%100,168 85,309 118,440 100,871 005042 ALTA RD N OF CALZADA DE LA FUENTE AND OTAY GENERATING PLANT 02/21/2012 98,901 666,750 1.18 788,374 14.8% 100.0%666,750 567,849 788,374 671,432 005098 SAN MIGUEL RANCH, PH 3, BACKBONE IMPROVEMENTS 03/14/2013 9,544 75,346 1.18 88,798 12.7% 100.0%75,346 65,802 88,798 77,550 005207 SOUTH BAY PROJECT - OTAY MESA 10/29/2014 5,390 56,740 1.13 64,114 9.5% 100.0%56,740 51,350 64,114 58,023 005248 SD-TJ AIRPORT CROSS BORDER FACILITY / OTAY PACIFIC DR & LAS CALIFORNIAS DR 09/30/2015 1,389 18,120 1.09 19,794 7.7% 100.0%18,120 16,731 19,794 18,277005256MCMILLIN MILLENIA ONSITE 2 IMPROVEMENTS 11-C THRU 12C 02/29/2016 4,758 69,632 1.05 73,362 6.8% 100.0%69,632 64,874 73,362 68,349 005258 CCA SAN DIEGO DETENTION CENTER - CALZADA DE LA FUENTE 02/10/2016 304 4,450 1.05 4,688 6.8% 100.0%4,450 4,146 4,688 4,368005263MCMILLIN MILLENIA ONSITE 2 IMPROV 8C THRU 10C 03/03/2016 4,782 71,738 1.05 75,581 6.7% 100.0%71,738 66,956 75,581 70,542Water - Page 59 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 005265 MCMILLIN MILLENIA ONSITE 1 IMRPOVMENTS 7C THRU 11C 03/10/2016 9,720 145,800 1.05 153,610 6.7% 100.0%145,800 136,080 153,610 143,369 005267 MCMILLIN MILLENIA ONSITE 1 IMPROVEMENTS 12C THRU 14C 03/10/2016 6,006 90,086 1.05 94,912 6.7% 100.0%90,086 84,080 94,912 88,584005341ALTA RD & LONE STAR RD (PASEO DE LA FUENTE) FOR MUP 98-001-W1 02/16/2017 6,207 128,416 1.02 130,661 4.8% 100.0%128,416 122,209 130,661 124,346 005344 BROWN FIELD TECHNOLOGY PARK - OTAY MESA RD IMP 03/17/2017 341 7,314 1.02 7,442 4.7% 100.0%7,314 6,973 7,442 7,095 005375 I-805 EAST PALOMAR ST DAR AND PARK & RIDE 08/17/2017 6,114 159,500 1.02 162,288 3.8% 100.0%159,500 153,386 162,288 156,068 005444 MCMILLIN MILLENIA STREET A PH 1 04/11/2019 412 82,328 1.01 83,083 0.5% 100.0%82,328 81,916 83,083 82,667 005451 OTAY RANCH PA-12 FREEWAY COMMERCIAL-RESIDENCE INN MARRIOTT 06/30/2019 0 18,360 1.01 18,528 0.0% 100.0%18,360 18,360 18,528 18,528Total Contributed $6,637,284 $22,428,614 $33,473,029 $22,428,614 $15,791,330 $33,473,029 $23,150,292 JAMACHA BASIN SEWER 002652 WARRANTY-JAMACHA TREATMENT PLANT 06/01/1994 $10,351 $20,680 1.86 $38,443 50.1% 100.0%20,680 10,329 38,443 19,201 002741 JBWRF - COVERS FOR FILTERS & CONTACT CHAMBER 03/31/1995 19,184 39,513 1.83 72,419 48.6% 100.0%39,513 20,329 72,419 37,260 002742 JBWRF COVER FOR BACKWASH TANK 03/31/1995 21,007 43,269 1.83 79,303 48.6% 100.0%43,269 22,262 79,303 40,801 002764 POND 1 LINING & COVER - WTR STORAGE TANKS @ USE AREA 05/30/1995 9,246 9,246 1.83 16,946 100.0% 100.0%9,246 0 16,946 0002924SURFACE FLOW/OVERFLOW CONTAINMENT SYSTEM 06/30/1996 46,734 101,487 1.85 187,928 46.0% 100.0%101,487 54,754 187,928 101,389 003178 RSD OUTFALL & EMERGENCY STORAGE PONDS - STUDY 06/30/1998 522,499 522,499 1.77 926,085 100.0% 100.0%522,499 0 926,085 0003172USE AREA WTR EFFL.MTRS 1-LOW FLOW 1 MAJOR FLOW 06/30/1998 133,020 133,020 1.77 235,767 100.0% 100.0%133,020 0 235,767 0 003176 REPLACEMENT OF PUMP & MTRS FY97-98 06/30/1998 9,269 9,269 1.77 16,429 100.0% 100.0%9,269 0 16,429 0003369RWCWRF: NATURAL GAS DRIVEN PUMP 06/30/1999 69,877 69,877 1.78 124,323 100.0% 100.0%69,877 0 124,323 0 003356 RALPH W. CHAPMAN WASTEWATER RECLAMATION PLANT - PUMP/ELECTRICAL REPLACEMENT 06/30/1999 19,943 19,943 1.78 35,482 100.0% 100.0%19,943 0 35,482 0 003877 PUMP/MOTOR RECLAIMED SYSTEM MAINT (ANNUAL)06/30/2001 29,946 29,946 1.68 50,323 100.0% 100.0%29,946 0 50,323 0 003892 RWCWRF: STORM WATER SUMP 06/30/2001 4,933 13,687 1.68 23,000 36.0% 100.0%13,687 8,753 23,000 14,709 004102 FILTER SAND REPLACEMENT - INCREASE PLT OPERATION LEVEL 06/30/2002 20,097 59,035 1.64 96,849 34.0% 100.0%59,035 38,938 96,849 63,879005066RWCWRF UPGRADE: BLOWER SYSTEM/AIR PL REPLACEMENT TO CONTROL NITROGEN 06/30/2012 674,297 4,770,603 1.18 5,640,828 14.1% 100.0%4,770,603 4,096,307 5,640,828 4,843,530 005149 SCREEN COMPACTOR - RWCWRF 06/30/2013 43,977 72,291 1.18 85,198 60.8% 100.0%72,291 28,314 85,198 33,369005199SCREENING CONVEYOR SYSTEM @ RWCWRF 06/30/2014 14,625 28,769 1.13 32,508 50.8% 100.0%28,769 14,145 32,508 15,983 005219 SCREENING COMPACTOR @ RWCWRF 06/30/2015 32,305 79,115 1.09 86,425 40.8% 100.0%79,115 46,809 86,425 51,134005357RWCWRF: SURGE TANK REPLACEMENT (PART OF 927-1 RPS)06/30/2017 13,081 158,418 1.02 161,188 8.3% 100.0%158,418 145,337 161,188 147,878 005358 RWCWRF: SURGE TANK FOUNDATION REPLACEMENT (PART OF 927-1 RPS)06/30/2017 2,022 58,239 1.02 59,257 3.5% 100.0%58,239 56,216 59,257 57,199 005433 RWCWRF: FILTER LAUNDERS/TROUGHS REPLACEMENT (TERTIARY)01/31/2019 683 34,155 1.01 34,468 2.0% 100.0%34,155 33,472 34,468 33,779 005471 RWCWRF: CHLORINE VAPOR SCRUBBER SYSTEM REFURBISHMENT 06/30/2019 0 39,314 1.01 39,674 0.0% 100.0%39,314 39,314 39,674 39,674 005472 RWCWRF: FILTER MEDIA REPLACEMENT (TERTIARY)06/30/2019 0 70,436 1.01 71,081 0.0% 100.0%70,436 70,436 71,081 71,081005473RWCWRF: FILTER NOZZLES REPLACEMENT (TERTIARY)06/30/2019 0 46,957 1.01 47,387 0.0% 100.0%46,957 46,957 47,387 47,387 005475 RWCWRF: CI ANALYZER & FEED SYSTEM - SFC CONTROLLER INTEGRATION (SECONDARY)06/30/2019 0 52,898 1.01 53,383 0.0% 100.0%52,898 52,898 53,383 53,383Total Jamach Basin Sewer $1,697,097 $6,482,667 $8,214,693 $6,482,667 $4,785,569 $8,214,693 $5,671,637 MAPS & PLANS 002654 USE AREA WELL 06/01/1994 $6,307 $12,601 1.86 23,426 50.0% 100.0%12,601 6,294 23,426 11,701 Total Maps & Plans $6,307 $12,601 $23,426 $12,601 $6,294 $23,426 $11,701 MAIN 002660 TELEGRAPH CYN RD 06/01/1994 $100,889 $201,572 1.86 374,714 50.1% 100.0%201,572 100,683 374,714 187,166 003399 POND #4 SLOPE IMPROVEMENTS MONITORING 06/30/1999 22,813 22,813 1.78 40,588 100.0% 100.0%22,813 0 40,588 000357530" RECYLED PL 10,000' @ 860PZ OTAY LAKES TO TANK NO. C 06/30/2000 521,819 1,371,629 1.72 2,356,769 38.0% 100.0%1,371,629 849,810 2,356,769 1,460,166 003579 16" RECY PL - 10,700' BETWEEN HERITAGE RD AND LA MEDIA RD 06/30/2000 557,342 1,465,003 1.72 2,517,206 38.0% 100.0%1,465,003 907,661 2,517,206 1,559,566 003710 24" RECYL PL1300' EMPIRE CENTER AT LA MEDIA RD 860 ZONE 10/31/2000 45,094 120,647 1.72 207,299 37.4% 100.0%120,647 75,553 207,299 129,817 003737 1937' OF 12" RECL PL 680 ZONE 2 PASEO RANCHERO 12/20/2000 69,768 198,199 1.72 340,550 35.2% 100.0%198,199 128,431 340,550 220,673 003749 5937' RECL PL 16" 680 ZONE MEDICAL CENTER DR 12/20/2000 112,310 303,200 1.72 520,966 37.0% 100.0%303,200 190,889 520,966 327,99100371516" RECL PL @ HUNTE PKWY FR CLUBHOUSE TO SO. GREENSVIEW DR.12/28/2000 59,480 160,568 1.72 275,893 37.0% 100.0%160,568 101,089 275,893 173,693 003730 378' OF 16" RECL PL @ HUNTE PARKWAY 12/28/2000 14,375 38,806 1.72 66,677 37.0% 100.0%38,806 24,431 66,677 41,97800375116" RECYL PL @ 3607' OLYMPIC PARKWAY & 470' OTC 950 PZ 12/28/2000 154,771 418,016 1.72 718,246 37.0% 100.0%418,016 263,245 718,246 452,314 003765 16" RECY PL 680 ZONE LA MEDIA FROM STAT 10+55 TO 34+58 01/29/2001 135,277 378,797 1.68 636,550 35.7% 100.0%378,797 243,520 636,550 409,224003886CHLORAMINATION EQUIP @COPPS LN 850-2 DISINFECTION FACILITY 06/30/2001 122,566 340,058 1.68 571,452 36.0% 100.0%340,058 217,492 571,452 365,485 003887 30" RECPL 860 PZ- 571-1-7 RESERVOIR TO OTAY RD 06/30/2001 1,053,914 2,923,650 1.68 4,913,053 36.0% 100.0%2,923,650 1,869,736 4,913,053 3,142,002 004332 10" RECLPL-1300' PASEO RANCHERO & RANCHO DEL REY PKWY 06/30/2003 16,396 51,172 1.61 82,511 32.0% 100.0%51,172 34,776 82,511 56,074 004338 16"RECLPL-17,000' TELEGRAPH CYN AND OTAY LAKES RD 06/30/2003 1,812,485 5,656,801 1.61 9,121,224 32.0% 100.0%5,656,801 3,844,316 9,121,224 6,198,710 004341 20"-5,700' RECY OLYMPIC PKWY-HERITAGE RD-LA MEDIA RD 06/30/2003 151,879 474,017 1.61 764,321 32.0% 100.0%474,017 322,138 764,321 519,42700435510"RCLPL-15,000' HUNTE PKWY-PROCTOR VLY-OTAY LAKES RD 06/30/2003 45,745 142,771 1.61 230,209 32.0% 100.0%142,771 97,027 230,209 156,449 004357 16"RECLPL-9000' OLYMPIC PKWY-SPDWA/HUNTE 06/30/2003 220,834 689,228 1.61 1,111,335 32.0% 100.0%689,228 468,394 1,111,335 755,254004492 12" RECYPL 3200' HUNTE/SDG&E 680Z 06/30/2004 57,028 180,690 1.48 267,865 31.6% 100.0%180,690 123,663 267,865 183,325 004493 16"RECYPL 3100' SDCWA/RW HUNTE 944 ZONE 06/30/2004 87,255 276,468 1.48 409,851 31.6% 100.0%276,468 189,212 409,851 280,499 004514 12" RECY PL 8000' 944 ZONE LA MEDIA TO EASTLAKE PKWY 06/30/2004 135,046 449,554 1.48 666,444 30.0% 100.0%449,554 314,507 666,444 466,244 004524 18" RECYL PL - ORANGE/LA MEDIA 680 ZONE 06/30/2004 649,053 2,169,342 1.48 3,215,955 29.9% 100.0%2,169,342 1,520,289 3,215,955 2,253,761 004528 16" RECPL 944 ZONE - EAST H ST -EASTLAKE LANE 06/30/2004 87,198 290,272 1.48 430,316 30.0% 100.0%290,272 203,074 430,316 301,04900463012" REC PL 4200' - 680 ZONE LA MEDIA BETWEEN OLYMPIC/BIRCH 06/30/2005 21,922 78,184 1.42 110,827 28.0% 100.0%78,184 56,261 110,827 79,752 004631 12" REC PL2800' 944 ZONE LA MEDIA RD /OLYM/BIRCH 06/30/2005 20,815 74,235 1.42 105,230 28.0% 100.0%74,235 53,420 105,230 75,724004632 8" RECL PL 5100' 944 ZONE EASTLAKE VISTAS OTAY LAKES/OLYMPIC 06/30/2005 66,422 236,890 1.42 335,797 28.0% 100.0%236,890 170,468 335,797 241,642Water - Page 60 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 004644 EASEMENTS (4) ACQ 20" PL 944 ZONE SDCWA R/W- 9 (SEE COMMENTS TAB)12/31/2005 364,911 1,351,620 1.42 1,915,949 27.0% 100.0%1,351,620 986,710 1,915,949 1,398,681 004679 16"RECPL EASTLAKE PARKWAY 944Z TRINIDAD/OLYMPIC 06/30/2006 64,285 246,886 1.37 337,686 26.0% 100.0%246,886 182,601 337,686 249,75900468012" RECPL 944Z OTAY LAKES RD - HUNTE PKWY/EASTLAKE VISTAS 06/30/2006 28,530 109,570 1.37 149,867 26.0% 100.0%109,570 81,040 149,867 110,845 004737 RECPL-12" 9,751' 680 ZONE HUNTE PKWY/OLYMPIC/EASTLAKE 02/28/2007 101,435 410,597 1.32 543,092 24.7% 100.0%410,597 309,162 543,092 408,925 004738 RECPL 8", 944 Z EASTLAKE PKWY/BIRCH/ROCK MOUNTAIN 02/28/2007 25,910 104,880 1.32 138,724 24.7% 100.0%104,880 78,970 138,724 104,453 004776 30" RECL PL , 450 ZONE OTAY VALLEY - DAIRY MART/450-1 RESERVOIR 06/30/2007 5,390,402 22,424,989 1.32 29,661,277 24.0% 100.0%22,424,989 17,034,587 29,661,277 22,531,454 004793 1,048' - 8" RECY PL 944 PZ ROCK MTN RD FR LA MEDIA RD TO SR125 08/31/2007 12,598 53,147 1.32 70,297 23.7% 100.0%53,147 40,549 70,297 53,63300485312" RECPL 944 ZONE BIRCH RD 07/31/2008 71,585 325,383 1.24 402,274 22.0% 100.0%325,383 253,799 402,274 313,773 004926 20" REC PL 944 ZONE LANE AVE 06/30/2009 233,587 1,158,282 1.24 1,441,163 20.2% 100.0%1,158,282 924,695 1,441,163 1,150,529005018 16" 510' RECYLPL SR-125 SOUTH EASTLAKE PARKWAY 06/30/2011 6,522 39,486 1.20 47,531 16.5% 100.0%39,486 32,964 47,531 39,681 005020 10" 1075' RECYCLPL SR-125 JONEL 06/30/2011 9,260 56,066 1.20 67,490 16.5% 100.0%56,066 46,806 67,490 56,344 005027 12" 820' RECPL SR-905 BRITTANIA 06/30/2011 31,799 196,697 1.20 236,776 16.2% 100.0%196,697 164,897 236,776 198,497 005079 IRRIGATION SYSTEM CONVERSION FROM POT TO RECYCLED PL 06/30/2012 317,264 1,335,351 1.18 1,578,938 23.8% 100.0%1,335,351 1,018,087 1,578,938 1,203,800 005080 24" RECPL ALTA RD FROM ALTA GATE TO AIRWAY RD FOR DEVELOPED LOTS 06/30/2012 280,912 1,982,909 1.18 2,344,620 14.2% 100.0%1,982,909 1,701,997 2,344,620 2,012,46500510616" PVC RECL PL IN 860 PZ 8700 AIRWAY RD -AV. COSTA AZUL AND PIPER RD 06/30/2013 25,127 123,911 1.18 146,034 20.3% 100.0%123,911 98,784 146,034 116,421 005127 16" PVC RECL PL 860 PZ - AIRWAY RD BUSINESS CENTER 06/30/2013 32,912 162,306 1.18 191,284 20.3% 100.0%162,306 129,394 191,284 152,49600512916" PVC RECL PL 860 PZ - AIRWAY TRUCK PARKING & STORAGE 06/30/2013 39,171 193,173 1.18 227,662 20.3% 100.0%193,173 154,002 227,662 181,497 005140 LATERAL EXTENSION TO RELOCATE EXISTING FACILITES TO USE RECL WATER 06/30/2013 4,711 30,976 1.18 36,506 15.2% 100.0%30,976 26,265 36,506 30,954005181860 ZONE - ALTA GATE TO AIRWAY RD 3 - 6" BLOW OFF ASSEMBLY 06/30/2014 71,422 71,422 1.13 80,704 100.0% 100.0%71,422 0 80,704 0 005182 860 ZONE 6" GATE VALVE @AIR/VAC OR BLOW OFFS 06/30/2014 16,197 22,304 1.13 25,203 72.6% 100.0%22,304 6,107 25,203 6,901 005183 24" CML&C RECYCLED PL - 1401' - ALTA RD NORTH OF LONE STAR RD.06/30/2014 57,000 623,690 1.13 704,747 9.1% 100.0%623,690 566,691 704,747 640,340 005185 860 ZONE 24" BUTTERFLY VALVES FOR 24" RECPL 06/30/2014 43,482 59,877 1.13 67,659 72.6% 100.0%59,877 16,395 67,659 18,526 005186 24 X 24 X 8 X8 CML&C CROSS CONN - 860 ZONE 06/30/2014 14,712 20,259 1.13 22,892 72.6% 100.0%20,259 5,547 22,892 6,2680051878" GATE VALVES 860 ZONE ALTA RD -AIRWAY RD 06/30/2014 15,862 21,842 1.13 24,681 72.6% 100.0%21,842 5,981 24,681 6,758 005188 6" AIR VAC & VAULT860 ZONE 06/30/2014 15,099 20,792 1.13 23,494 72.6% 100.0%20,792 5,693 23,494 6,4330051848" PVC RECYCLED PIPE - 860 ZONE ALTA RD NORTH OF LONE STAR RD 06/30/2014 8,793 69,193 1.13 78,185 12.7% 100.0%69,193 60,399 78,185 68,249 005318 944-1 REC PS - PRESSURE REDUCING STATION # 3 @ OTAY LAKES RD UPGRADE 06/30/2016 13,340 129,793 1.05 136,745 10.3% 100.0%129,793 116,453 136,745 122,691 005319 450-1 SODIUM HYPOCHLORITE TANK #1 2500G 06/30/2016 17,228 106,729 1.05 112,446 16.1% 100.0%106,729 89,501 112,446 94,295 005320 450-1 SODIUM HYPOCHLORITE TANK #2 2500G 06/30/2016 17,228 106,729 1.05 112,446 16.1% 100.0%106,729 89,501 112,446 94,295 005321 RAS# 1 RETURN ACTIVATED SLUDGE PUMP WITH ASSOCIATED PIPING & VFD 06/30/2016 42,816 138,863 1.05 146,301 30.8% 100.0%138,863 96,047 146,301 101,192 005322 RAS# 2 RETURN ACTIVATED SLUDGE PUMP WITH ASSOCIATED PIPING & VFD 06/30/2016 42,816 138,863 1.05 146,301 30.8% 100.0%138,863 96,047 146,301 101,192 005323 RAS# 3 RETURN ACTIVATED SLUDGE PUMP WITH ASSOCIATED PIPING & VFD 06/30/2016 42,816 138,863 1.05 146,301 30.8% 100.0%138,863 96,047 146,301 101,192 005324 HUNTE PARKWAY RECYCLED WATER FIRE HYDRANT 06/30/2016 1,999 32,417 1.05 34,153 6.2% 100.0%32,417 30,418 34,153 32,047 005327 RAS# 4 RETURN ACTIVATED SLUDGE PUMP WITH ASSOCIATED PIPING & VFD 07/01/2016 41,659 138,863 1.05 146,301 30.0% 100.0%138,863 97,204 146,301 102,41100542014" STEEL FORCE MAIN CATHODIC PROTECTION IMPR 06/30/2018 17,002 392,360 1.01 396,693 4.3% 100.0%392,360 375,358 396,693 379,503 005421 14" STEEL FORCE MAIN REHAB: BLOWOFF REPL AT 15 LOCATIONS 06/30/2018 78,872 1,871,586 1.01 1,892,252 4.2% 100.0%1,871,586 1,792,714 1,892,252 1,812,510 Total Main $13,941,757 $53,123,255 $74,226,524 $53,123,255 $39,181,498 $74,226,524 $54,046,993 PUMP STATIONS 004821 680-1 RECYCLED PUMP STATION 11,500 GPM 12/30/2007 $1,884,127 $8,179,040 1.32 10,818,323 23.0% 100.0%8,179,040 6,294,913 10,818,323 8,326,210 005196 944-1 REC PS PRESSURE REDUCING STATION #1 @ OLYMPIC PARKWAY 06/30/2014 40,416 238,517 1.13 269,515 16.9% 100.0%238,517 198,101 269,515 223,847005197944-1 REC PS - PRESSURE REDUCING STATION #2 @ EASTLAKE PARKWAY 06/30/2014 40,416 238,517 1.13 269,515 16.9% 100.0%238,517 198,101 269,515 223,847 005198 944-1 REC PS - PRESSURE REDUCING STATION # 3 @ OTAY LAKES RD 06/30/2014 40,416 238,517 1.13 269,515 16.9% 100.0%238,517 198,101 269,515 223,847005191944-1 REC PS 6" PRESSURE REDUCING VALVE RELOCATION 06/30/2014 41,074 80,801 1.13 91,303 50.8% 100.0%80,801 39,727 91,303 44,890 005190 944-1 REC PS #3 PUMP & MOTOR SYSTEM 06/30/2014 166,264 490,615 1.13 554,377 33.9% 100.0%490,615 324,351 554,377 366,505 005189 944-1 REC PS - SUCTION PIPING HEADER MODIFCATIONS 06/30/2014 33,849 133,176 1.13 150,485 25.4% 100.0%133,176 99,328 150,485 112,237 005192 944-1 REC PS - PLATFORMS 06/30/2014 31,087 122,309 1.13 138,205 25.4% 100.0%122,309 91,222 138,205 103,078 005193 944-1 REC PS - VENT UPGRADE 06/30/2014 26,952 106,040 1.13 119,822 25.4% 100.0%106,040 79,088 119,822 89,367005194944-1 REC PS - AIR GAP ASSEMBLY PL 06/30/2014 40,167 158,034 1.13 178,573 25.4% 100.0%158,034 117,867 178,573 133,186 005195 944-1 REC PS -ELECTRICAL INSTRUMENTATION 06/30/2014 66,375 261,149 1.13 295,089 25.4% 100.0%261,149 194,774 295,089 220,087Total Pump Stations $2,411,142 $10,246,716 $13,154,722 $10,246,716 $7,835,573 $13,154,722 $10,067,100 PUMPS 004925 RWCWRF: MAIN AIRVAC REPLACEMENTS 06/30/2009 $875,913 $1,303,189 1.24 1,621,459 67.2% 100.0%1,303,189 427,276 1,621,459 531,627 004987 EFFLUENT ELECTRIC PUMP# 6 @ RWCWRF 927-1 PS 11/30/2010 36,288 36,288 1.21 44,051 100.0% 100.0%36,288 0 44,051 0 005101 EFFLUENT ELECTRIC PUMP# 4 REFURBISHED @ RWCWRF 927-1 PS 11/01/2012 29,519 30,994 1.18 36,648 95.2% 100.0%30,994 1,476 36,648 1,745 005215 EFFLUENT ELECTRIC PUMP# 3 @ RWCWRF 927-1 PS 06/30/2015 30,248 51,853 1.09 56,644 58.3% 100.0%51,853 21,605 56,644 23,602005216EFFLUENT ENGINE DRIVEN PUMP# 1 @ RWCWRF 927-1 PS 06/30/2015 21,849 37,455 1.09 40,916 58.3% 100.0%37,455 15,606 40,916 17,048 004300 STARTER DRIVES MOTOR #4 CNTRL CUTLER HAMMER 200A RCRWF 06/30/2003 5,519 5,519 1.61 8,899 100.0% 100.0%5,519 0 8,899 0005102EFFLUENT ELECTRIC PUMP# 4 @ RWCWRF 927-1 PS - 200 HP MOTOR 11/01/2012 12,634 12,634 1.18 14,938 100.0% 100.0%12,634 0 14,938 0 005218 HALOGEN EMERGENCY CLOSE VALVE SYSTEM 06/30/2015 20,300 34,800 1.09 38,015 58.3% 100.0%34,800 14,500 38,015 15,840 005330 3" WASTE BACKWASH PUMP (PENTAIR FAIRBANKS NIJUHIS)09/30/2016 3,999 14,116 1.05 14,872 28.3% 100.0%14,116 10,116 14,872 10,658 005347 EFFLUENT ENGINE DRIVEN PUMP# 5 @ RWCWRF 927-1 REC PS 06/30/2017 11,634 39,091 1.02 39,774 29.8% 100.0%39,091 27,457 39,774 27,937 Total Pumps $1,047,901 $1,565,938 $1,916,216 $1,565,938 $518,036 $1,916,216 $628,457 POWER 002642 USE AREA ELECTRICAL POWER STUDY 06/01/1994 $5,766 $5,766 1.86 10,719 100.0% 100.0%5,766 0 10,719 0Water - Page 61 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee 003609 PUMP/MOTOR/ELECRICAL SWITCHGEAR REPLACEMENT - ANNUAL- RECLAIM 06/30/2000 24,242 24,242 1.72 41,654 100.0% 100.0%24,242 0 41,654 0 003693 NV MOTORTRONICS PSI48200DAB MOTOR 10/16/2000 3,832 4,090 1.72 7,027 93.7% 100.0%4,090 257 7,027 442Total Power $33,841 $34,098 $59,400 $34,098 $257 $59,400 $442 REPAIR 005065 RECYCLED WATER SYSTEM AIR VAC UPGRADES FY 11-12 06/30/2012 $72,799 $308,327 1.18 364,570 23.6% 100.0%308,327 235,528 364,570 278,491 005130 AIR VAC UPGRADES FY 12-13 (RECYCLED WATER SYSTEM)06/30/2013 22,834 112,608 1.18 132,713 20.3% 100.0%112,608 89,774 132,713 105,8020053701", 1.5" & 2" RECYCLED METERS - FY17 AMR CHANGE OUT 06/30/2017 $6,934 $43,270 1.02 44,027 16.0% 100.0%43,270 36,336 44,027 36,971 005417 1", 1.5" & 2" RECYCLED METERS - FY18 AMR CHANGE OUT 06/30/2018 5,284 63,404 1.01 64,105 8.3% 100.0%63,404 58,121 64,105 58,7620054571", 1.5" & 2" RECYCLED METERS - FY19 AMR CHANGE OUT 06/30/2019 0 157,152 1.01 158,592 0.0% 100.0%157,152 157,152 158,592 158,592 Total Repair $107,852 $684,762 $764,007 $684,762 $576,910 $764,007 $638,619 RESERVOIR 002593 944-1 RECYCLED RESERVOIR 12.0 MG - FILTRA SYS LINE/COVR 06/01/1993 $1,137,249 $1,747,142 1.87 3,275,497 65.1% 100.0%1,747,142 609,893 3,275,497 1,143,412003966SODIUM CONTAINMENT HYPOCHLORITE TANK 1000G 09/30/2001 2,157 2,157 1.68 3,624 100.0% 100.0%2,157 0 3,624 0 003794 870-1 RESERVOIR - STATIC MIXER 30KVMFRP 150PSI 12/01/2001 10,683 12,162 1.68 20,437 87.8% 100.0%12,162 1,479 20,437 2,485003989 30" DIGITAL ULTRASONIC CM800 FLOWMETER DISINFECTION 12/01/2001 9,410 9,410 1.68 15,813 100.0% 100.0%9,410 0 15,813 0 004101 CHLORAMINATION FACILITY TO SERVICE 870-1 UPPER RESERVOIR 06/30/2002 133,775 393,302 1.64 645,226 34.0% 100.0%393,302 259,527 645,226 425,764004688680-1 RECYCLED RESERVOIR 3.4 MG 06/30/2006 1,100,362 4,117,375 1.37 5,631,669 26.7% 100.0%4,117,375 3,017,014 5,631,669 4,126,615 004690 944-1 RECYCLED PUMP STATION 950Z 06/30/2006 743,306 2,772,631 1.37 3,792,353 26.8% 100.0%2,772,631 2,029,325 3,792,353 2,775,672 004818 450-1 RECYCLED RESERVOIR 12.0 MG 12/30/2007 2,220,348 9,651,522 1.32 12,765,958 23.0% 100.0%9,651,522 7,431,174 12,765,958 9,829,129 005200 927-1 RECYCLED RESERVOIR 16.3 MG - FLOATING COVER POND#4 06/30/2014 131,527 428,563 1.13 484,261 30.7% 100.0%428,563 297,036 484,261 335,640 005201 927-1 RECYCLED RESERVOIR 16.3 MG - LINER POND#4 06/30/2014 165,286 538,561 1.13 608,555 30.7% 100.0%538,561 373,276 608,555 421,788005202927-1 RECYCLED RESERVOIR 16.3 MG - COVER INLET BAFFLE VENT SYSTEM POND#4 06/30/2014 9,689 31,571 1.13 35,674 30.7% 100.0%31,571 21,882 35,674 24,726 005203 927-1 RECYCLED RESERVOIR 16.3 MG - COVER PIPE VENT ASSEMBLY POND#4 06/30/2014 5,813 28,857 1.13 32,607 20.1% 100.0%28,857 23,044 32,607 26,039005204927-1 RECYCLED RESERVOIR 16.3 MG - ACCESS HATCH ASSEMBLY POND#4 06/30/2014 7,251 35,999 1.13 40,678 20.1% 100.0%35,999 28,748 40,678 32,484 Total Reservoir $5,676,856 $19,769,252 $27,352,353 $19,769,252 $14,092,396 $27,352,353 $19,143,753 STUDY 004839 FEASIBILITY STUDY - WATER RECYCLING FACI 06/30/2008 $71,821 $71,821 1.24 88,793 100.0% 100.0%71,821 0 88,793 0 Total Study $71,821 $71,821 $88,793 $71,821 $0 $88,793 $0 TOTAL RECYCLED $32,261,528 $117,199,308 $162,674,283 $117,199,308 $84,937,780 $162,674,283 $116,006,876 TOTAL WATER AND RECYCLED $263,336,779 $668,294,593 $1,180,924,239 $637,757,184 $417,735,420 $1,122,234,194 $598,251,258 ACCUMULATED ORIGINAL Replacement Original Original Cost Replacement Replacement DESCRIPTION DEPRECIATION COST Cost Cost Less Depr.Cost Less Depr. Water Land $0 $13,188,269 $49,877,492 $12,872,035 $32,283,274 $32,283,274 $32,283,274 Buildings 7,388,397 16,188,728 28,578,578 16,009,314 8,800,054 28,269,519 14,248,904 Field Equipment 24,430,305 28,923,204 38,374,289 3,399,569 855,991 3,909,556 892,255 Chlorination 1,126,808 2,093,080 3,135,519 509,510 61,108 873,162 102,819 Contributed 68,489,699 167,558,329 300,061,020 167,558,329 99,068,630 300,061,020 158,975,741 Finance (Capitalized Interest)4,347,017 10,593,028 21,676,574 10,593,028 6,246,012 21,676,574 9,985,310 Maps And Plans 2,083,184 2,979,845 4,972,020 2,194,699 896,661 3,515,272 1,120,405 Main Water System 44,272,880 121,357,038 261,116,445 121,357,038 77,084,157 261,116,445 110,932,932 Pump Stations 9,231,969 24,682,151 38,371,590 24,682,151 15,450,182 38,371,590 23,206,121 Pumps 3,880,517 5,790,530 13,841,511 5,672,267 1,900,576 13,590,159 3,706,759 Power 416,134 513,961 825,747 491,520 97,827 786,700 116,130 Repairs 9,214,483 19,472,109 25,534,221 19,458,148 10,255,762 25,472,145 12,082,548 Reservoirs 43,014,262 116,050,600 179,393,354 114,125,201 71,304,600 177,217,724 101,666,168 Security 677,267 1,283,146 1,596,088 1,283,146 605,879 1,596,088 644,107 Water System Yearly 12,502,328 20,421,268 50,895,508 20,351,921 7,886,928 50,820,683 12,280,909 Total Water $231,075,252 $551,095,285 $1,018,249,956 $520,557,876 $332,797,641 $959,559,911 $482,244,382 Less Contrbuted Plant:-$167,558,329 -$99,068,630 -$300,061,020 -$158,975,741 Net Plant $352,999,547 $233,729,011 $659,498,892 $323,268,640 Recycled Water Land $0 $883,418 $1,170,719 $883,418 $883,418 $1,170,719 $1,170,719 Buildings 331,840 1,077,749 1,261,936 1,077,749 745,909 1,261,936 866,444 Field Equipment 93,032 254,755 284,220 254,755 161,723 284,220 175,081 Chlorination 204,797 563,663 684,245 563,663 358,865 684,245 435,636 Contributed 6,637,284 22,428,614 33,473,029 22,428,614 15,791,330 33,473,029 23,150,292 Jamacha Basin Sewer 1,697,097 6,482,667 8,214,693 6,482,667 4,785,569 8,214,693 5,671,637 Maps & Plans 6,307 12,601 23,426 12,601 6,294 23,426 11,701 Main 13,941,757 53,123,255 74,226,524 53,123,255 39,181,498 74,226,524 54,046,993Water - Page 62 of 63 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement %%Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr.Demand Fee Pump Stations 2,411,142 10,246,716 13,154,722 10,246,716 7,835,573 13,154,722 10,067,100 Pumps 1,047,901 1,565,938 1,916,216 1,565,938 518,036 1,916,216 628,457 Power 33,841 34,098 59,400 34,098 257 59,400 442 Repair 107,852 684,762 764,007 684,762 576,910 764,007 638,619 Reservoir 5,676,856 19,769,252 27,352,353 19,769,252 14,092,396 27,352,353 19,143,753 Study 71,821 71,821 88,793 71,821 0 88,793 0 Total Recycled Water $32,261,528 $117,199,308 $162,674,283 $117,199,308 $84,937,780 $162,674,283 $116,006,876 Less Contrbuted Plant:-$22,428,614 -$15,791,330 -$33,473,029 -$23,150,292 Net Plant $94,770,694 $69,146,449 $129,201,254 $92,856,584 TOTAL WATER ASSETS $263,336,779 $668,294,593 $1,180,924,239 $447,770,241 $302,875,460 $788,700,145 $416,125,224 Water - Page 63 of 63 D R A F T Technical Appendix B – Sewer Capacity Fee Otay Water District - Sewer Exhibit S-1 Development of Capacity Fee - Buy-In Plant Description Original Cost (1) Accumulated Depreciation Original Cost Less Depr. Replacement Cost (2) Replacement Cost Less Depr. Pipe Replacement Cost Pipe Replacement Cost Less Depr. OC OCLD RC RCLND RC-Pipe (3) RCLND-Pipe Sewer Land $332,136 $0 $332,136 $344,281 $344,281 $344,281 Sewer Assets Buildings 37,450 19,037 18,413 42,317 20,806 20,806 Sewer Assets Field Equipment 389,360 299,075 90,286 455,271 455,271 455,271 Sewer Assets Chlorination 155,985 146,824 9,161 268,017 15,741 15,741 Sewer Assets Contributed 10,242,832 5,394,794 4,848,039 22,535,354 10,184,423 10,184,423 Sewer Assets Less: Contributed Capital (10,242,832) (5,394,794) (4,848,039) (22,535,354) (10,184,423)(10,184,423)Sewer Assets Capitalized Interest 862,003 441,320 420,684 1,619,282 773,491 773,491 Sewer Assets Jamacha Sewer Basin 17,341,152 15,475,746 1,865,406 39,216,514 3,624,722 3,624,722 Sewer Assets Maps & Plans 235,966 209,361 26,605 972,473 114,011 114,011 Sewer Assets Main Pipe 550,127 281,693 268,435 1,048,890 455,812 $228,251,582 $27,350,284 27,350,284 See Exhibit S2 Pump Stations 3,624 3,624 0 7,627 0 0 Sewer Assets Pumps 22,304 21,640 664 44,615 985 985 Sewer Assets Power 225,767 225,767 0 373,256 -1 -1 Sewer Assets Repairs 0 0 0 0 0 0 Sewer Assets Security 26,267 26,267 0 84,753 0 0 Sewer Assets Jamacha Sewer Basin 1,970,929 297,025 1,673,904 2,789,162 2,150,720 2,150,720 Sewer Assets Sewer Pipes 6,384,659 624,051 5,760,608 7,024,854 6,298,596 6,298,596 Sewer Assets Sewer Pumps and Valves 221,277 197,499 23,778 368,548 28,023 28,023 Sewer Assets Sewer Plastic Water Service 99,166 44,833 54,333 226,521 74,316 74,316 Sewer Assets Pump Stations 9,346,842 4,729,184 4,617,658 26,378,606 6,921,153 6,921,153 Sewer Assets Spring Valley Sanitation District 1,073,188 919,747 153,441 1,324,412 163,638 163,638 Sewer Assets Office Furniture 0 0 0 0 0 0 Sewer Assets Total Sewer $39,278,202 $23,962,691 $15,315,511 $82,589,398 $21,441,565 $228,251,582 $27,350,284 $48,336,037 Total $39,278,202 $23,962,691 $15,315,511 $82,589,398 $21,441,565 $228,251,582 $27,350,284 $48,336,037 Plus: Construction Work in Progress (4)$0 $0 $0 See Exhibit S-3A Less: Outstanding Debt Principal (5)(3,120,000)(3,120,000) (3,120,000)See Exhibit S-3B Plus: Past Interest Payments (6)7,363,248 7,363,248 7,363,248 See Exhibit S-3C Plus: Capital Fund Reserves (7)220,053 220,053 220,053 See Exhibit S-4 Total Net Plant $19,778,812 $25,904,866 $52,799,338 (1) Asset listing as of June 30, 2019. (2) Based on specific in service date of asset and January 2020 Engineering News Record, for LA construction cost index. (3) Based on pipe inventory and replacement cost. Net of contributed capital. See Exhibit S-2 (4) Construction work in progress as of June 2019. See Exhibit S-3A. (5) Remaining principal as of June 30, 2019. See Exhibit S-3B. (6) Past interest payments from 1959 to 2008 which were not capitalized; net of depreciation at 50 year average life. See Exhibit S-3C. (7) Cash reserves as of June 2019 which are CF eligible. See Exhibit S-4. Capacity Fee= RCLND + RCLND- Pipe Reference Sewer - Page 1 of 16 D R A F T Otay Water District - Sewer Exhibit S-2 Development of Pipe Replacement Cost Pipe cost based on dollars per inch diameter 2020 = $57 TOTAL DIAMETER MATERIAL LENGTH REPLACEMENT DIAMETER MATERIAL LENGTH REPLACEMENT INCH TYPE FEET COST INCH TYPE FEET COST 3 PVC 168 $28,766 2 PVC 375 $42,750 4 ABS 442 100,776 3 PVC 29 4,959 4 CPR 33 7,524 4 PVC 792 180,576 4 VPC 587 133,836 4 PVC 1,244 283,632 6 DIP 0 0 4 DIP 18 4,104 6 PVC 0 0 6 DIP 2,632 900,144 8 ABS 136,891 62,422,296 6 PVC 2,850 974,700 8 HDPE 199 90,744 6 OTH 915 312,930 8 PVC 189,377 86,355,912 8 VCP 33,251 15,162,456 8 CIP 31 14,136 8 PVC 185 84,360 10 PVC 9,211 5,250,270 8 DIP 10 4,560 10 VCP 3,044 1,735,080 12 CIP 27 18,468 12 ABS 2,612 1,786,608 12 DIP 57 38,988 12 DIP 0 0 12 PVC 2,836 1,939,824 12 PVC 5,078 3,473,338 15 PVC 30,054 25,696,016 15 OTH 650 555,750 18 PVC 9,644 9,894,744 20 PVC 66 0 21 PVC 2,501 2,993,697 27 PVC 5,042 7,759,638 Total 429,055 $223,494,191 Total 11,796 $4,757,391 Useful Life Rep. Cost Useful Life Rep. Cost Rep. Cost Contributed Pipelines $164,349,050 Otay Owned 50 59,145,141 Total $223,494,191 Assume no contributed assets 50 $4,757,391 $228,251,582 Assume 8" and smaller were contributed Yearly Depreciation Average Age (1) Accumulated Depreciation Replacement Cost Less Depreciation Yearly Depreciation Average Age (1) Accumulated Depreciation Replacement Cost Less Depreciation Replacement Cost Less Depreciation $1,182,903 28.6 $33,831,021 $25,314,121 $95,148 28.6 $2,721,228 $2,036,163 $27,350,284 (1) Average 2019 replacement cost based on District analysis. (2) Average age based on 2010 study information plus 6 years to 2016, plus 4 years to 2020. GRAVITY SEWER MAINS SEWER FORCE MAINS Sewer - Page 2 of 16 D R A F T Otay Water District - Sewer Exhibit S-3A Development of Construction Work in Progress For the Year Ended June 30, 2019 Project Fund Description Beg Balance Addition/Accrual Capitalized/ Expensed/Reversed Ending Balance Expansion Betterment Replacement % CF Total CF s2024 22 Campo Road Sewer Main Replacement (1)$4,722,684 $4,586,734 $2,762 $9,306,656 0.0%50.0% 50.0%0.0%$0 s2027 22 Rancho San Diego Pump Station Rehabilita 0 1,015 1,015 0 0.0%0.0%100.0%0.0%0 s2043 22 RWCWRF Sludge Handling System 40,217 13,822 0 54,039 0.0%100.0%0.0%0.0%0 S2044 22 Trenchless Sewer Rehabilitation 0 0 0 0 0.0%0.0%100.0%0.0%0 S2045 22 Fuerte Drive Sewer Relocation 0 18,425 18,425 0 0.0%0.0%100.0%0.0%0 S2046 22 RWCWRF - Aeration Panels Replacement 92,768 157,236 250,004 0 0.0%0.0%100.0%0.0%0 s2047 22 Asset Mgmt - Info Master Sewer Implement 38,250 0 38,250 0 0.0%100.0%0.0%0.0%0 S2048 22 Hillsdale Road Sewer Repairs 0 77,537 77,537 0 0.0%0.0%100.0%0.0%0 S2049 22 Calavo Basin Sewer Rehab - Phase 2 7,037 30,980 0 38,017 0.0%0.0%100.0%0.0%0 S2050 22 Rancho San Diego Basin Sewer Rehabilitation - Phase 2 0 7,130 0 7,130 0.0%0.0%100.0%0.0%0 S2051 22 RWCWRF - Headworks Improvements 74,307 172,073 246,379 0 0.0%0.0%100.0%0.0%0 S2053 22 RWCWRF - Sedimentation Basins Refurbish 1,998 51,135 53,133 0 0.0%0.0%100.0%0.0%0 S2061 22 RWCWRF Aeration Ctrls Consol & Opt Upgrd 0 1,828 0 1,828 0.0%0.0%100.0%0.0%0 S2065 22 RWCWRF - TOC Monitor 0 23,446 23,446 0 0.0%100.0%0.0%0.0%0 S2067 22 RWCWRF Roofing Replacement and Natural Light Enhancement 0 15,700 0 15,700 0.0%0.0%100.0%0.0%0 Accrual 354 0 354 0 0.0%0.0%0.0%0.0%0 TOTAL $4,977,615 $5,157,062 $711,307 $9,423,370 $0 Sewer - Page 3 of 16 D R A F T Otay Water District - Sewer Exhibit S-3B Development of Sewer Debt For the Year Ended June 30, 2019 Debt Name TOTAL Principal Interest (1) I. Debt Status: Original Debt $3,120,000 $3,120,000 # of Years/Rate 0.00% II. Principal and Interest Payments: 2020 $19,913 $19,913 $0 2021 90,741 90,741 0 2022 65,000 90,091 155,091 65,000 2023 70,000 88,741 158,741 70,000 2024 75,000 87,291 162,291 75,000 2025 75,000 85,416 160,416 75,000 2026 80,000 83,091 163,091 80,000 2027 80,000 80,691 160,691 80,000 2028 85,000 78,216 163,216 85,000 2029 85,000 75,666 160,666 85,000 2030 90,000 73,041 163,041 90,000 2031 90,000 70,341 160,341 90,000 2032 95,000 67,804 162,804 95,000 2033 95,000 65,381 160,381 95,000 2034 100,000 62,796 162,796 100,000 2035 100,000 60,071 160,071 100,000 2036 105,000 57,226 162,226 105,000 2037 105,000 54,247 159,247 105,000 2038 110,000 51,156 161,156 110,000 2039 115,000 47,922 162,922 115,000 2040 115,000 44,544 159,544 115,000 2041 120,000 41,019 161,019 120,000 2042 125,000 37,344 162,344 125,000 2043 125,000 33,594 158,594 125,000 2044 130,000 29,688 159,688 130,000 2045 135,000 25,547 160,547 135,000 2046 140,000 21,250 161,250 140,000 2047 145,000 16,797 161,797 145,000 2048 150,000 12,188 162,188 150,000 2049 155,000 7,422 162,422 155,000 2050 160,000 2,500 162,500 160,000 2051 0 0 0 0 2052 0 0 0 0 2053 0 0 0 0 TOTAL $3,120,000 $1,661,736 $4,781,736 $3,120,000 (1) Debt service payments (cash basis). Sewer - Page 4 of 16 D R A F T Otay Water District - Sewer Exhibit S-3C Development of Past Interest Payments 2019 Year Year Total Sewer Water CPI Escalation Factor Present Day Dollars Sewer Present Day Dollars Water Average Age YTD Remaining Depreciated Sewer Depreciated Water Present Dollars Less Depr. Sewer Present Dollars Less Depr. Water 2008 $2,601,252 $47,277 $2,553,975 1.24 $58,422 $3,156,019 50 12 38 $14,021 $757,445 $44,400 $2,398,574 2007 950,479 58,066 892,413 1.28 67,848 1,042,756 50 13 37 17,641 271,116 50,208 771,639 2006 959,225 68,491 890,734 1.31 81,861 1,064,617 50 14 36 22,921 298,093 58,940 766,524 2005 1,327,844 78,562 1,249,282 1.36 97,091 1,543,922 50 15 35 29,127 463,177 67,964 1,080,745 2004 1,252,307 88,293 1,164,014 1.41 113,117 1,491,272 50 16 34 36,197 477,207 76,919 1,014,065 2003 947,099 97,695 849,404 1.46 129,734 1,127,965 50 17 33 44,110 383,508 85,625 744,457 2002 1,503,063 106,779 1,396,284 1.51 147,100 1,923,527 50 18 32 52,956 692,470 94,144 1,231,057 2001 1,543,336 115,556 1,427,780 1.57 164,769 2,035,841 50 19 31 62,612 773,619 102,157 1,262,221 2000 1,540,592 124,036 1,416,556 1.64 184,988 2,112,652 50 20 30 73,995 845,061 110,993 1,267,591 1999 1,809,747 176,967 1,632,780 1.73 279,202 2,576,051 50 21 29 117,265 1,081,941 161,937 1,494,109 1998 1,952,742 227,266 1,725,476 1.79 371,235 2,818,533 50 22 28 163,343 1,240,154 207,891 1,578,378 1997 2,080,744 274,606 1,806,138 1.83 457,332 3,007,964 50 23 27 210,373 1,383,664 246,959 1,624,301 1996 1,421,139 319,333 1,101,806 1.86 541,076 1,866,893 50 24 26 259,716 896,109 281,360 970,785 1995 936,716 362,687 574,029 1.91 630,603 998,064 50 25 25 315,302 499,032 315,302 499,032 1994 1,329,706 394,491 935,215 1.94 696,112 1,650,264 50 26 24 361,978 858,137 334,134 792,127 1993 749,618 419,512 330,106 1.99 759,434 597,583 50 27 23 410,094 322,695 349,340 274,888 1992 689,412 296,895 392,517 2.03 549,130 725,992 50 28 22 307,513 406,556 241,617 319,436 1991 1,172,353 336,012 836,341 2.09 638,816 1,590,028 50 29 21 370,514 922,216 268,303 667,812 1990 1,454,800 372,559 1,082,241 2.16 733,887 2,131,859 50 30 20 440,332 1,279,115 293,555 852,744 1989 1,314,494 408,975 905,519 2.29 853,737 1,890,274 50 31 19 529,317 1,171,970 324,420 718,304 1988 1,841,881 444,586 1,397,295 2.43 982,225 3,087,049 50 32 18 628,624 1,975,711 353,601 1,111,338 1987 1,339,462 477,707 861,755 2.55 1,108,395 1,999,477 50 33 17 731,540 1,319,654 376,854 679,822 1986 1,428,383 509,385 918,998 2.64 1,223,546 2,207,442 50 34 16 832,011 1,501,061 391,535 706,382 1985 1,508,454 538,914 969,540 2.71 1,330,824 2,394,237 50 35 15 931,577 1,675,966 399,247 718,271 1984 1,585,069 566,769 1,018,300 2.86 1,474,400 2,649,018 50 36 14 1,061,568 1,907,293 412,832 741,725 1983 1,614,923 593,048 1,021,875 3.02 1,633,146 2,814,059 50 37 13 1,208,528 2,082,403 424,618 731,655 1982 1,496,029 601,840 894,189 3.11 1,705,598 2,534,105 50 38 12 1,296,254 1,925,920 409,343 608,185 1981 1,546,319 118,910 1,427,409 3.32 359,802 4,319,108 50 39 11 280,646 3,368,905 79,157 950,204 1980 1,689,015 126,371 1,562,644 3.77 433,908 5,365,498 50 40 10 347,126 4,292,398 86,782 1,073,100 1979 1,727,910 146,451 1,581,459 4.35 579,487 6,257,620 50 41 9 475,179 5,131,248 104,308 1,126,372 1978 846,568 139,706 706,862 5.06 643,374 3,255,243 50 42 8 540,435 2,734,404 102,940 520,839 1977 699,346 146,858 552,488 5.57 744,193 2,799,697 50 43 7 640,006 2,407,739 104,187 391,958 1976 500,880 152,370 348,510 5.93 822,581 1,881,457 50 44 6 723,871 1,655,682 98,710 225,775 1975 505,080 158,245 346,835 6.29 906,345 1,986,490 50 45 5 815,710 1,787,841 90,634 198,649 1974 545,897 163,251 382,646 6.88 1,023,145 2,398,161 50 46 4 941,293 2,206,308 81,852 191,853 1973 545,960 166,687 379,273 7.64 1,159,274 2,637,766 50 47 3 1,089,718 2,479,500 69,556 158,266 1972 559,456 195,260 364,196 8.14 1,446,558 2,698,099 50 48 2 1,388,696 2,590,175 57,862 107,924 1971 507,776 19,884 487,892 8.46 153,134 3,757,430 50 49 1 150,071 3,682,281 3,063 75,149 1970 399,854 11,322 388,532 8.78 90,519 3,106,296 50 50 0 90,519 3,106,296 0 0 1969 286,268 286,268 9.24 - 2,408,786 50 51 0 0 2,408,786 0 0 1968 269,080 269,080 9.72 - 2,381,777 50 52 0 0 2,381,777 0 0 1967 237,827 237,827 10.12 - 2,190,483 50 53 0 0 2,190,483 0 0 1966 243,112 243,112 10.43 - 2,309,378 50 54 0 0 2,309,378 0 0 1965 224,790 224,790 10.62 - 2,173,191 50 55 0 0 2,173,191 0 0 1964 199,375 199,375 9.66 - 1,753,394 50 56 0 0 1,753,394 0 0 1963 127,415 127,415 9.79 - 1,135,193 50 57 0 0 1,135,193 0 0 1962 75,500 75,500 9.92 - 681,570 50 58 0 0 681,570 0 0 1961 75,500 75,500 10.01 - 688,408 50 59 0 0 688,408 0 0 1960 72,250 72,250 10.12 - 665,452 50 60 0 0 665,452 0 0 1959 75,500 75,500 10.29 - 707,334 50 61 0 0 707,334 0 0 $50,311,547 $9,651,623 $40,659,924 $25,375,948 $110,595,292 $18,012,701 $79,949,037 $7,363,248 $30,646,254 1. 1959-1962 only id 2 & 3, 1963-1966 - 2,3,5,6,7,9,10, this is the interest which is not already capitalized (previously). Sewer - Page 5 of 16 D R A F T Otay Water District - Sewer Exhibit S-4 Summary of Reserve Funds For the Year Ended June 30, 2019 Account #OPEB Expansion Replacement Betterment Debt Fund Debt Reserve Capital Improvement General Total % CF Eligible (1) Capacity Fee RESTRICTED RESERVES 312207/312248 (ID 18)(7,560,938)(7,560,938)0%0 312209/312252 (ID 22)0 0%0 312101 Capacity Fees (6,408)(6,408)100%(6,408) 312102 Capital Improvement Fund (12,293,904)(12,293,904)0%0 312113 Replacement Debt Fund 0 0%0 TOTAL RESTRICTED $0 $0 ($19,861,250)($6,408) DESIGNATED RESERVES 312229 Designated Betterment $8,352,111 8,352,111 0%$0 312412 Expansion Reserve (15,610)(15,610)100%(15,610) 321201 Replacement Reserve 13,608,053 13,608,053 0%0 321202 Retiree Health Ins - OPEB (a)(20,686)(20,686)0%0 TOTAL DESIGNATED ($20,686)($15,610)$13,608,053 $8,352,111 $0 $0 $0 $0 $21,923,868 ($15,610) TOAL RESTRICTED & DESIGNATED ($20,686)($15,610)$13,608,053 $8,352,111 $0 $0 $0 $0 $2,062,617 ($22,018) GENERAL FUND (UNRESTRICTED) Annexation (Potable)$0 0%$0 Annexation (Sewer)242,071 242,071 100%242,071 Operating 274,285 274,285 0%0 11-215101 Developer Deposit 0 0%0 77-215101|215111 Dev/Cell Site Dep 0 0%0 312415 Lakeview Replacement 0 0%0 312424 Highlands Golf Course, LLC 0 0%0 TOTAL GENERAL FUND $0 $0 $0 $0 $0 $0 $0 $516,356 $516,356 $242,071 TOTALS BY FUND CATEGORY ($20,686)($15,610)$13,608,053 $8,352,111 $0 $0 $0 $516,356 $2,578,974 $220,053 Betterment Sewer - Page 6 of 16 D R A F T Otay Water District - Sewer Exhibit S-5 Development of Equivalent Dwelling Units Number of EDUs Current EDUs (1)6,694 Expansion EDUs (2)60 Total EDUs at 2050 6,754 (1) Based on April 2019 EDU count. Residential – 4,345 EDUs – 65% Multi-Residential – 1,330 EDUs – 20% Commercial – 1,019 EDUs – 15% Total EDUs – 6,694 (2) Two connections per year through 2050 (30 years), to match debt service schedule. Sewer - Page 7 of 16 D R A F T Otay Water District - Sewer Exhibit S-6 Development of Capacity Fee - Future Count Project Type CIPNo Project Title Projected Project Cost (000s)Expansion Betterment Replacement % CF Eligible (2) Capacity Fee S2069 Cottonwood Sewer Pump Station Renovation $2,500 25.0%25.0%50.0%25.0%$625 S2071 San Diego Metro Wastewater Capital Improvements 8,300 34.2%65.8%0.0%34.2%2,839 $10,800 $3,464 Total $10,800 (in $000s)$3,464 Sewer - Page 8 of 16 D R A F T Otay Water District - Sewer Exhibit S-7 Current and Proposed Sewer Capacity Fee Replacement Less Depreciation Item CF 2019/2020 Reference Existing Capacity Fee Plant $52,799,338 See Exhibit S-1 Future Capacity Fee Plant 3,463,600 See Exhibit S-7 Total Capacity Fee $56,262,938 Existing EDUs 6,694 See Exhibit S-1 Growth EDUs 60 See Exhibit S-7 Total EDUs 6,754 Total Capacity Fee ENR at 1/1/2020 $8,330.31 Current Sewer Capacity Fee 1/1/2020 (1)$5,780.57 $ Difference $2,549.74 % Change 44.1% Example Customer Number of Classification EDUs (3)Outside ID Area Inside ID Area Outside ID Area Inside ID Area (4) Hotel/Motel w/o kitchen; /unit 0.38 $2,196.62 $1,283.86 $3,165.52 $2,288.48 Hotel/Motel with kitchen; per unit 0.60 3,468.34 2,027.15 4,998.19 3,613.39 Residential units (single & multi-1.00 5,780.57 3,378.59 8,330.31 6,022.31 family, mobile homes - per unit) Commercial - first 1,000 sq.ft.1.20 6,936.68 4,054.31 9,996.38 7,226.78 Commercial - addt'l 1,000 sq.ft.0.70 4,046.40 2,365.01 5,831.22 4,215.62 Notes: (1) Existing capacity fee as of ENR adjustment on 11/11/2019, fees effective 1/1/2020. (2) Based on "Combined" methodology established in AWWA M1, Sixth Edition, Table VI.2-1, page 273. (3) EDU's are determined by the District's code, Section 53.09. For example, Single-family, multi-family, condos and mobile homes are charged 1.0 EDU per unit. Churches are charged prorated as 150 seats = 1.0 EDU. Schools range between 24 to 50 students = 1.0 EDU, depending on the type of school (Elementary to High School). *Churches, theatres, auditoriums - does not include office space, school rooms, day-care facilities, food prep areas, Additional EDUs are assigned for these supplementary/types of uses. (4) Section 53.03, Effective Oct. 1, 2014, two separate fees to ensure sewer customers do not pay for facilities twice. See Exhibit S-7A. Current (1)Calculated (2) Sewer - Page 9 of 16 D R A F T Otay Water District - Sewer Exhibit S-7A Calculation of Inside ID Area Capacity Fee - Accounting for Principal and Interest Payments $8,330.31 Calculated Sewer Capacity Fee $8,330.31 Calculated Sewer Capacity Fee $1,535.00 $9.933 M past Interest removed from model (Exh. 3)$773.00 Past Principal discount $6,795.31 Calculated capacity Fee without past interest $7,557.31 Calculated capacity Fee without past principal For $5 M 1990 state loan $8,330.31 Calculated Sewer Capacity Fee -$1,535.00 Reduction for past interest payments -$773.00 Reduction for past principal payments $6,022.31 Calculated fee for inside ID areas Sewer - Page 10 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand FeeLAND 004773 APN 501-282-39 EASEMENT 06/30/2007 $0 $4,700 1.32 $6,217 0.0%100.0%$4,700 $4,700 $6,217 $6,217 004912 EASEMENT GRANT OF ACCESS 501-282-51 06/30/2009 0 13,000 1.24 16,175 0.0%100.0%13,000 13,000 16,175 16,175 005005 EASEMENTS 510-282-39 & 510-282-51 06/30/2011 0 10,500 1.20 12,639 0.0%100.0%10,500 10,500 12,639 12,639 005342 EASEMENT#1367 APN#5021501800 PERM UTILITY EASEMENT @ RSD VILLAGE SHOPPING CTR02/08/2017 0 126,342 1.02 128,551 0.0%100.0%126,342 126,342 128,551 128,551 005345 EASEMENT#1368 APN#5061300200 PERM UTILITY EASEMENT @ 2949 & 2987 JAMACHA RD04/06/2017 0 177,594 1.02 180,699 0.0%100.0%177,594 177,594 180,699 180,699 Total Land $0 $332,136 $344,281 $332,136 $332,136 $344,281 $344,281 BUILDINGS 005160 HIDDEN MOUNTAIN LIFT STATION ENCLOSURE 06/30/2014 $19,037 $37,450 1.13 $42,317 50.8%100.0%$37,450 $18,413 $42,317 $20,806 FIELD EQUIPMENT 05049A 2012 CARSON TRAILER - SANITARY SEWER SPILL RESPONSE 12/31/2012 $14,669 $14,669 1.18 $17,344 100.0%0.0%$0 $0 $0 $0 004629 GENERATOR @ STEEL CYN LIFT STATION 06/30/2005 0 0 1.42 0 0.0%0.0%0 0 0 0 000220 2014 KENWORTH 2110 PLUS JET RODDER VACTO 11/08/2013 297,069 366,968 1.18 432,487 0.0%100.0%366,968 69,899 432,487 432,487 00216S 2012 E350 CARGO VAN- SEWER TELEVISING 06/30/2012 117,056 117,056 1.18 138,408 0.0%0.0%0 0 0 0 005376 40KW STANDBY DIESEL GENSET @ COTTONWOOD SEWER LS09/14/2017 2,005 22,393 1.02 22,784 0.0%100.0%22,393 20,387 22,784 22,784 Total Field Equipment $430,799 $521,085 $611,023 $389,360 $90,286 $455,271 $455,271 CHLORINATION 003692 CHLORINE VAPOR SCRUBBER SYSTEM W/ CAUSTI 09/30/2000 $146,824 $155,985 1.72 $268,017 94.1% 100.0%$155,985 $9,161 $268,017 $15,741 Total Chlorination $146,824 $155,985 $268,017 $155,985 $9,161 $268,017 $15,741 CONTRIBUTED Z10370 COUNTY TRACT # 4762 02/01/1977 $1,939 $1,939 3.84 $7,448 100.0% 100.0%$1,939 $0 $7,448 $0 001383 COUNTY TRACT # 4597 08/01/1986 151,486 230,460 2.23 513,338 65.7% 100.0%230,460 78,974 513,338 175,911 001405 CONTR W1140 11/01/1986 377,027 577,984 2.23 1,287,429 65.2% 100.0%577,984 200,957 1,287,429 447,621 001410 CONTR. W636 12/01/1986 12,070 18,550 2.23 41,319 65.1% 100.0%18,550 6,480 41,319 14,434 001415 CONTRIBUTION W1113 01/01/1987 125,142 192,830 2.22 427,797 64.9% 100.0%192,830 67,688 427,797 150,167 001417 CONTRIBUTION W1131 01/01/1987 34,922 53,810 2.22 119,379 64.9% 100.0%53,810 18,888 119,379 41,904 001419 RANCHO VISTA 01/01/1987 36,427 56,130 2.22 124,526 64.9% 100.0%56,130 19,703 124,526 43,712 001425 SOUTH COUNTY ANIMAL SHELTER 01/01/1987 2,376 3,660 2.22 8,120 64.9% 100.0%3,660 1,284 8,120 2,850 001446 RAY WATER MAIN W673 04/01/1987 3,579 5,558 2.22 12,331 64.4% 100.0%5,558 1,979 12,331 4,390 001484 1296-1 PS EXPANSION 07/01/1987 11,178 17,494 2.22 38,811 63.9% 100.0%17,494 6,316 38,811 14,012 001490 RAMM-MERRITT W892 07/01/1987 14,006 21,920 2.22 48,630 63.9% 100.0%21,920 7,914 48,630 17,557 001613 TELEGRAPH CYN W681 09/01/1987 33,275 52,350 2.22 116,140 63.6% 100.0%52,350 19,075 116,140 42,318 001636 JAMACHA APTS - CITRON 12/01/1987 22,948 36,390 2.22 80,732 63.1% 100.0%36,390 13,442 80,732 29,821 001658 ST.PETER' WATER MAIN 04/01/1988 125,761 201,555 2.10 424,164 62.4% 100.0%201,555 75,795 424,164 159,506 001664 CHARTER POINT UNIT#1 06/01/1988 19,028 30,660 2.10 64,523 62.1% 100.0%30,660 11,632 64,523 24,480 001668 HIDDEN VISTA #5 06/01/1988 16,260 26,200 2.10 55,137 62.1% 100.0%26,200 9,940 55,137 20,918 001805 HIDDEN VISTA #2 07/01/1988 5,574 9,005 2.10 18,951 61.9% 100.0%9,005 3,431 18,951 7,221 001837 WINDJAMMER CONDOS 12/01/1988 8,594 14,075 2.10 29,620 61.1% 100.0%14,075 5,481 29,620 11,535 001846 VALHALLA PARK 02/01/1989 19,858 32,700 2.10 68,591 60.7% 100.0%32,700 12,842 68,591 26,938 001850 COTTONWOOD FARM 03/01/1989 158,364 261,500 2.10 548,516 60.6% 100.0%261,500 103,136 548,516 216,336 001857 CRUZ WATER LINE 04/01/1989 7,563 12,522 2.10 26,266 60.4% 100.0%12,522 4,959 26,266 10,402 001867 HIDDEN VISTA #4B 05/01/1989 2,728 4,530 2.10 9,502 60.2% 100.0%4,530 1,802 9,502 3,779 001970 HIDDEN VISTA #4D 10/01/1989 11,038 18,585 2.10 38,983 59.4% 100.0%18,585 7,547 38,983 15,830 001990 HIDDEN VISTA #8C 01/01/1990 27,208 46,200 2.03 93,598 58.9% 100.0%46,200 18,992 93,598 38,477 002174 EL RANCHO DEL RAY 6A 05/01/1990 42,045 72,212 2.03 146,296 58.2% 100.0%72,212 30,167 146,296 61,116 002178 EL RANCHO DEL REY 6B 06/01/1990 41,509 71,496 2.03 144,845 58.1% 100.0%71,496 29,987 144,845 60,752 002313 EL RANCHO DEL REY 6B 04/01/1991 77,958 138,250 1.99 275,688 56.4% 100.0%138,250 60,292 275,688 120,230 002315 WILLOW BEND T.M.04/01/1991 130,885 232,110 1.99 462,857 56.4% 100.0%232,110 101,225 462,857 201,855 002318 PETREE 8" WATER LINE 04/01/1991 43,507 77,155 1.99 153,857 56.4% 100.0%77,155 33,648 153,857 67,098 002320 LELAND STREET WATER LINE 04/01/1991 69,263 122,830 1.99 244,939 56.4% 100.0%122,830 53,567 244,939 106,819 002331 BALL WATER MAIN EXTENSION 05/01/1991 74,568 132,630 1.99 264,481 56.2% 100.0%132,630 58,062 264,481 115,784 002336 OTAY INDUSTRIAL PARK 04/01/1991 31,331 55,561 1.99 110,796 56.4% 100.0%55,561 24,230 110,796 48,318 002373 CHARTER POINT #2 08/01/1991 66,868 120,002 1.99 239,300 55.7% 100.0%120,002 53,134 239,300 105,956 002448 CHARTER POINT #3 01/01/1992 673,510 1,227,062 1.91 2,347,314 54.9% 100.0%1,227,062 553,552 2,347,314 1,058,919Sewer - Page 11 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand Fee002454PARADISE VALLEY APTS 02/01/1992 221,621 405,000 1.91 774,747 54.7% 100.0%405,000 183,379 774,747 350,795 002501 8" MAIN CUMBRE VIEW BONITA HACIENDAS 06/01/1992 71,096 131,528 1.91 251,607 54.1% 100.0%131,528 60,432 251,607 115,604 002518 TERRA NOVA VILLAS 08/01/1992 47,940 89,240 1.91 170,712 53.7% 100.0%89,240 41,300 170,712 79,004 002563 EUCALYPTUS RIDGE CV 04/01/1993 7,030 13,420 1.87 25,159 52.4% 100.0%13,420 6,390 25,159 11,979 002609 GONZALEZ-VALENZUELA WATERLINE 11/01/1993 10,038 19,599 1.87 36,744 51.2% 100.0%19,599 9,561 36,744 17,925 002857 RANCHWOOD PARK #1 03/06/1996 41,361 88,854 1.85 164,534 46.5% 100.0%88,854 47,493 164,534 87,945 002865 EL RANCHO DEL REY 6D 03/20/1996 71,251 153,068 1.85 283,441 46.5% 100.0%153,068 81,817 283,441 151,503 003263 EL RANCHO DEL REY 6C 01/21/1999 2,866 7,010 1.78 12,472 40.9% 100.0%7,010 4,144 12,472 7,373 003441 BEACON COVE 09/08/1999 19,371 48,985 1.78 87,152 39.5% 100.0%48,985 29,614 87,152 52,688 003653 SWEETWATER LAKE SUBDIVISION 07/28/2000 47,013 124,120 1.72 213,266 37.9% 100.0%124,120 77,107 213,266 132,487 003745 751 DORA LANE 12/20/2000 8,123 21,930 1.72 37,681 37.0% 100.0%21,930 13,807 37,681 23,723 003785 BRANDYWINE APTS 02/07/2001 46,217 125,900 1.68 211,569 36.7% 100.0%125,900 79,683 211,569 133,903 003905 RANCHWOOD PARK #2 08/17/2001 46,132 129,190 1.68 217,098 35.7% 100.0%129,190 83,058 217,098 139,574 003926 C.I. WATER MAIN EXT.10/15/2001 21,526 60,850 1.68 102,255 35.4% 100.0%60,850 39,324 102,255 66,082 003975 BAILEY/MAY WATERMAIN 11/09/2001 26,713 75,870 1.68 127,496 35.2% 100.0%75,870 49,157 127,496 82,607 004075 COTTONWOOD VILLAGE 3 W730 08/16/2002 11,292 33,500 1.64 54,958 33.7% 100.0%33,500 22,208 54,958 36,432 004362 ADDTL COTTONWOOD VIL 3 W730 10/06/2003 60,471 192,745 1.61 310,789 31.4% 100.0%192,745 132,274 310,789 213,283 004366 NOAH HOMES 10/20/2003 6,657 21,220 1.61 34,216 31.4% 100.0%21,220 14,563 34,216 23,481 004373 BONITA LONG CYN #1 10/23/2003 91,498 291,640 1.61 470,251 31.4% 100.0%291,640 200,142 470,251 322,715 004403 FUERTE KNOLLS UNIT 1 12/09/2003 29,495 95,020 1.61 153,214 31.0% 100.0%95,020 65,525 153,214 105,655 004442 FUERTE KNOLLS UNIT 2 03/02/2004 38,771 126,950 1.48 188,198 30.5% 100.0%126,950 88,179 188,198 130,722 004536 FUERTE KNOLLS UNIT 3 09/09/2004 9,311 31,520 1.48 46,727 29.5% 100.0%31,520 22,209 46,727 32,924 004543 SAN DIEGO COUNT TRACT 4475-4 10/06/2004 9,994 34,025 1.48 50,441 29.4% 100.0%34,025 24,031 50,441 35,625 004567 HYDRANT FOOTHILLS METHODIST 02/09/2005 56,116 195,485 1.42 277,104 28.7% 100.0%195,485 139,369 277,104 197,559 004583 CITY OF CV TR 84-9 03/17/2005 6,362 22,290 1.42 31,597 28.5% 100.0%22,290 15,928 31,597 22,578 004637 WO815 OTAY INDUSTRIA 08/06/2005 4,236 15,290 1.42 21,674 27.7% 100.0%15,290 11,054 21,674 15,669 004639 W1741 RANCHO PLAZA 08/11/2005 33,050 119,290 1.42 169,096 27.7% 100.0%119,290 86,240 169,096 122,247 004662 FORSYTHE WATER W1767 05/02/2006 16,320 62,280 1.37 85,185 26.2% 100.0%62,280 45,960 85,185 62,863 004953 COTTONWOOD W1623 06/30/2010 14,124 77,750 1.21 94,383 18.2% 100.0%77,750 63,626 94,383 77,237 005048 W1626 SWEETWATER SPRINGS 06/01/2012 3,227 22,780 1.18 26,935 14.2% 100.0%22,780 19,553 26,935 23,119 01244A W0851 MONTE VISTA 10/01/1984 26,025 45,790 2.31 105,723 56.8% 100.0%45,790 19,765 105,723 45,634 820470 SYCAMORE VILLAGE 04/01/1982 14,194 19,075 2.46 46,950 74.4% 100.0%19,075 4,881 46,950 12,015 Y09710 SAN DIEGO VIEW ESTATES SWEETWRT TM4502-1 08/01/1975 58,138 66,236 4.70 311,069 87.8% 100.0%66,236 8,098 311,069 38,032 Y09740 EASTLAKE UNIT 8 10/01/1975 5,771 6,600 4.70 30,996 87.4% 100.0%6,600 829 30,996 3,894 Y09760 CHULA VISTA WOODS W9 11/01/1975 39,980 45,811 4.70 215,146 87.3% 100.0%45,811 5,831 215,146 27,382 Y09780 EL CAJON CENTRE W165 12/01/1975 12,792 14,686 4.70 68,971 87.1% 100.0%14,686 1,894 68,971 8,894 Y10030 EASTLAKE1-UNIT4&5 07/01/1976 22,127 25,710 4.15 106,808 86.1% 100.0%25,710 3,583 106,808 14,885 Z10220 HEIDE LANE WATER LINE 10/01/1976 8,315 9,725 4.15 40,401 85.5% 100.0%9,725 1,410 40,401 5,857 Z10230 10"WATER MAIN-EAST H 11/01/1976 992 1,163 4.15 4,829 85.4% 100.0%1,163 170 4,829 707 Z10320 TERRA NOVA PLAZA W16 02/01/1977 3,564 4,200 3.84 16,132 84.8% 100.0%4,200 636 16,132 2,445 Z12060 STAR/ORANGE 04/01/1980 21,039 26,801 2.96 79,341 78.5% 100.0%26,801 5,762 79,341 17,057 Z12830 OTAY VALLEY IND.PARK 04/01/1981 338,484 442,961 2.68 1,187,284 76.4% 100.0%442,961 104,477 1,187,284 280,034 Z12850 EASTLAKE #7 05/01/1981 77,162 101,200 2.68 271,250 76.2% 100.0%101,200 24,038 271,250 64,430 000994 EASTLAKE UNIT#16 05/01/1984 104,442 223,158 2.31 515,243 46.8% 100.0%223,158 118,716 515,243 274,100 001249 CLUB PACIFICA W1697 03/01/1985 11,959 26,175 2.23 58,362 45.7% 100.0%26,175 14,216 58,362 31,697 001250 UNOCAL FIREHYDRANT 1 04/01/1985 2,844 6,240 2.23 13,913 45.6% 100.0%6,240 3,396 13,913 7,572 001251 SWEETWATER VISTA- TM 04/01/1985 2,626 5,762 2.23 12,848 45.6% 100.0%5,762 3,136 12,848 6,993 001272 CAMELOT-MODEL SITE 08/01/1985 52,699 116,761 2.23 260,342 45.1% 100.0%116,761 64,062 260,342 142,839 001312 EASTLAKE HILLS&SHORE 12/01/1985 202,766 453,717 2.23 1,011,653 44.7% 100.0%453,717 250,951 1,011,653 559,546 001433 EASTLAKE UNIT#15 03/01/1987 19,353 44,985 2.22 99,800 43.0% 100.0%44,985 25,632 99,800 56,864 820130 COTTONWOOD APTS W1619 10/01/1981 24,566 48,890 2.68 131,042 50.2% 100.0%48,890 24,324 131,042 65,196 820140 SAN DIEGO BUSINESS PARK 10/01/1981 68,553 136,432 2.68 365,683 50.2% 100.0%136,432 67,879 365,683 181,938 820170 SAN DIEGO BUSINESS PARK 11/01/1981 1,578 3,147 2.68 8,435 50.1% 100.0%3,147 1,569 8,435 4,206 820690 JAMUL LDS CHURCH 06/01/1982 39,384 79,792 2.46 196,394 49.4% 100.0%79,792 40,408 196,394 99,456 820710 CORRAL CANYON 06/01/1982 140,015 283,670 2.46 698,202 49.4% 100.0%283,670 143,655 698,202 353,580 830130 BONITA LONG CANYON#2 12/01/1982 7,674 15,760 2.46 38,790 48.7% 100.0%15,760 8,086 38,790 19,903 Z10221 EASTLAKE BRIDGEWATER 10/01/1976 7,321 12,844 4.15 53,357 57.0% 100.0%12,844 5,523 53,357 22,945Sewer - Page 12 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand FeeZ10321EASTLAKE UNIT 17 02/01/1977 3,643 6,440 3.84 24,736 56.6% 100.0%6,440 2,797 24,736 10,745 Z10490 SWEETWATER HILLS W1604 06/01/1977 97,773 174,250 3.84 669,306 56.1% 100.0%174,250 76,477 669,306 293,752 Z10500 EASTLAKE UNIT18 1746 06/01/1977 4,137 7,374 3.84 28,323 56.1% 100.0%7,374 3,237 28,323 12,433 Z10820 BONITA LONG CYN1728 12/01/1977 14,196 25,604 3.84 98,347 55.4% 100.0%25,604 11,408 98,347 43,819 Z10830 COUNTY TRACT 4307 WO1627 12/01/1977 2,018 3,640 3.84 13,981 55.4% 100.0%3,640 1,622 13,981 6,230 Z10980 EASTLAKE AREA R7B#3 05/01/1978 78,502 143,020 3.55 507,681 54.9% 100.0%143,020 64,518 507,681 229,022 Z11000 ALTORO LANE WATER LINE 05/01/1978 15,037 27,395 3.55 97,245 54.9% 100.0%27,395 12,358 97,245 43,868 Z11151 BRITANNIA COMMERCE CENTER 07/01/1978 20,049 36,675 3.55 130,186 54.7% 100.0%36,675 16,626 130,186 59,018 Z11171 AIRWAY RD WATER MAIN 11/01/87 07/01/1978 10,305 18,850 3.55 66,912 54.7% 100.0%18,850 8,545 66,912 30,334 Z11410 CENTURY AMER. EASTLA 01/01/1979 18,252 33,800 3.34 112,807 54.0% 100.0%33,800 15,548 112,807 51,890 Z11420 VILLA MARTINIQUE 01/01/1979 5,886 10,900 3.34 36,379 54.0% 100.0%10,900 5,014 36,379 16,735 Z11450 MONTE VISTA VILLAGE 01/01/1979 22,224 41,154 3.34 137,351 54.0% 100.0%41,154 18,930 137,351 63,179 Z11560 MONTE VISTA VILLAGE 04/01/1979 43,406 80,880 3.34 269,936 53.7% 100.0%80,880 37,474 269,936 125,068 Z11630 COTTONWOOD PLAZA 05/01/1979 5,051 9,430 3.34 31,473 53.6% 100.0%9,430 4,379 31,473 14,616 Z11700 SD COUNTY TM 4532-1 06/01/1979 14,511 27,150 3.34 90,613 53.4% 100.0%27,150 12,639 90,613 42,183 Z11840 EASTLAKE 1-UNIT 14 09/01/1979 18,737 35,277 3.34 117,737 53.1% 100.0%35,277 16,540 117,737 55,203 Z12380 BURER 10" WATER MAIN 10/01/1980 33,245 64,345 2.96 190,484 51.7% 100.0%64,345 31,100 190,484 92,067 Z12390 BRANDWINE DIST.CENTER 10/01/1980 1,097 2,121 2.96 6,279 51.7% 100.0%2,121 1,024 6,279 3,032 Z12870 12"WATER MN 803-3&3-11/01/1980 101,102 195,828 2.96 579,721 51.6% 100.0%195,828 94,726 579,721 280,424 Z12880 NAVY HOUSING 11/01/1980 7,370 14,275 2.96 42,259 51.6% 100.0%14,275 6,905 42,259 20,440 002250 STONEPOINT UNIT 4 03/01/1991 4,870 4,870 1.99 9,711 100.0% 100.0%4,870 0 9,711 0 Total Contributed $5,394,794 $10,242,832 $22,535,354 $10,242,832 $4,848,039 $22,535,354 $10,184,423 FINANCE 002425 CAPITALIZED INTEREST FY 94-95 07/01/1991 $66,485 $118,959 1.99 $237,220 55.9%100.0%$118,959 $52,474 $237,220 $104,640 002429 INTEREST CAPITALIZATION 1991 07/01/1991 48,396 86,593 1.99 172,678 55.9%100.0%86,593 38,197 172,678 76,169 002551 CAPITALIZED INTEREST FY 90-91 07/01/1992 143,822 266,894 1.91 510,556 53.9%100.0%266,894 123,072 510,556 235,432 002602 CAPITALIZED INTEREST FY90-91 07/01/1993 123,158 237,364 1.87 445,003 51.9%100.0%237,364 114,206 445,003 214,110 002702 CAPITALIZED INTEREST FY 90-91 07/01/1994 10,590 21,225 1.86 39,456 49.9%100.0%21,225 10,635 39,456 19,769 002802 INT CAPTZ 07/01/1995 14,541 30,368 1.83 55,658 47.9%100.0%30,368 15,827 55,658 29,007 004771 INT CAPTZ 06/30/2007 19,050 79,253 1.32 104,827 24.0%100.0%79,253 60,203 104,827 79,629 02555A INT CAPTZ 07/01/1992 2,343 4,348 1.91 8,318 53.9%100.0%4,348 2,005 8,318 3,835 Z13003 INT CAPTZ 06/01/1981 12,934 17,000 2.68 45,566 76.1%100.0%17,000 4,066 45,566 10,899 Total Finance $441,320 $862,003 $1,619,282 $862,003 $420,684 $1,619,282 $773,491 JAMACHA SEWER BASIN 001480 W2004 INSTRUMENTATIO 06/01/1987 $17,376 $17,376 2.22 $38,550 100.0%100.0%$17,376 $0 $38,550 $0 002577 JAMACHA SAFETY-RAILS 06/01/1993 11,097 11,097 1.87 20,803 100.0%100.0%11,097 0 20,803 0 002794 JBWRF - REPAIRS ,PUMPS, TANKS 06/30/1995 42,978 42,978 1.83 78,770 100.0%100.0%42,978 0 78,770 0 002353 JAMACHA GRIT REM/SCR 07/01/1990 327,414 327,414 2.03 663,315 100.0%100.0%327,414 0 663,315 0 002468 WO2332 PLANT COOLING 03/01/1992 16,513 16,513 1.91 31,589 100.0%100.0%16,513 0 31,589 0 002588 JAMACHA WASTEWATER TREATMENT PLANT 06/01/1993 7,243,150 7,243,150 1.87 13,579,273 100.0%100.0%7,243,150 0 13,579,273 0 002668 JAMACHA BASIN WRF SLUDGE DISP FACILITY 06/01/1994 14,991 14,991 1.86 27,868 100.0%100.0%14,991 0 27,868 0 002676 JBWRF EXP VS METRO S 06/01/1994 33,767 33,767 1.86 62,772 100.0%100.0%33,767 0 62,772 0 002906 LLOYD CTRL GENERATOR PANEL R/O UNIT 06/01/1982 14,545 14,545 2.46 35,799 100.0%100.0%14,545 0 35,799 0 00W901 JBS WATER RECLAMATION 7/1/80 07/01/1980 3,420,022 3,420,022 2.96 10,124,495 100.0%100.0%3,420,022 0 10,124,495 0 00W908 REVERSE OSMOSIS BUILDING 06/01/1982 402,972 402,972 2.46 991,843 100.0%100.0%402,972 0 991,843 0 0W903A LAND APP&STORAGE 02/01/1981 1,727,748 1,727,748 2.68 4,630,944 100.0%100.0%1,727,748 0 4,630,944 0 Z12450 JAMACHA BASIN W530 11/01/1980 114,570 222,226 2.96 657,870 51.6%100.0%222,226 107,656 657,870 318,700 Z12460 JAMACHA BASIN W529 11/01/1980 57,397 111,330 2.96 329,576 51.6%100.0%111,330 53,933 329,576 159,661 Z12470 JAMACHA BASIN W347 11/01/1980 114,035 221,188 2.96 654,796 51.6%100.0%221,188 107,153 654,796 317,212 001695 JAMACHA BASIN JT SWR 06/01/1988 1,211,574 1,952,221 2.10 4,108,368 62.1%100.0%1,952,221 740,648 4,108,368 1,558,662 002511 JAMACHA 4.5MG SWR 06/01/1992 69,268 128,146 1.91 245,137 54.1%100.0%128,146 58,878 245,137 112,630 002539 4.5MG JAMACHA SWR 09/01/1992 3,214 6,001 1.91 11,480 53.6%100.0%6,001 2,787 11,480 5,331 002651 JAMACHA TREATMENT PLANT - WARRANTY 06/01/1994 15,526 31,020 1.86 57,664 50.1%100.0%31,020 15,494 57,664 28,803 00W902 JAMACHA BASIN POTABLE WATER MAIN 09/01/1980 66,291 85,446 2.96 252,949 77.6%100.0%85,446 19,155 252,949 56,704 00W904 JB INFLUENT LO HEAD 01/01/1980 54,946 69,624 2.96 206,111 78.9%100.0%69,624 14,677 206,111 43,450 00W905 JB TEMP L.E.T.01/01/1980 51,154 64,819 2.96 191,886 78.9%100.0%64,819 13,665 191,886 40,453 02767A PL-INFLUENT LINE TO JBWRF 05/30/1995 56,462 117,101 1.83 214,621 48.2%100.0%117,101 60,639 214,621 111,139 0W900A JB HIHEAD FORCE MAIN 06/01/1980 248,450 318,184 2.96 941,940 78.1%100.0%318,184 69,734 941,940 206,439 0W906A JB PIPELINE BRIDGE 01/01/1980 113,276 143,535 2.96 424,916 78.9%100.0%143,535 30,259 424,916 89,579 001472 W2003 JAMACHA PLANT 06/01/1987 24,775 24,775 2.22 54,964 100.0%100.0%24,775 0 54,964 0 005434 RWCWRF: CLARIFIER WEIR REPLACEMENT (SECONDARY)01/31/2019 1,063 53,133 1.01 53,620 2.0%100.0%53,133 52,070 53,620 52,547 005435 RWCWRF: INFLUENT OPTICAL TOTAL ORGANIC CARBON (TOC) METER01/31/2019 1,172 23,446 1.01 23,661 5.0%100.0%23,446 22,274 23,661 22,478Sewer - Page 13 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand Fee005470RWCWRF: HEADWORKS IMPROVEMENTS (PRIMARY)06/30/2019 0 246,379 1.01 248,638 0.0%100.0%246,379 246,379 248,638 248,638 005474 RWCWRF: AERATION PANELS REPLACEMENT (SECONDARY)06/30/2019 0 250,004 1.01 252,296 0.0%100.0%250,004 250,004 252,296 252,296 Total Jamacha Sewer Basin $15,475,746 $17,341,152 $39,216,514 $17,341,152 $1,865,406 $39,216,514 $3,624,722 MAPS AND PLANS 001115 WO1170 SPVLLY ANNEX 07/01/1984 $10,640 $15,221 2.31 $35,144 69.9%100.0%$15,221 $4,581 $35,144 $10,577 Y09450 BASIN STUDY COST SEWER 07/01/1975 8,402 9,548 4.70 44,840 88.0%100.0%9,548 1,146 44,840 5,381 Y09460 BASIN STUDY COST SEW 07/01/1975 17,752 20,173 4.70 94,739 88.0%100.0%20,173 2,421 94,739 11,370 Y09470 BASIN STUDY COST SEW 07/01/1975 135,356 153,813 4.70 722,364 88.0%100.0%153,813 18,458 722,364 86,683 W01546 WO1546 BASIN PLAN RE 06/01/1990 37,211 37,211 2.03 75,386 100.0%100.0%37,211 0 75,386 0 Total Maps and Plans $209,361 $235,966 $972,473 $235,966 $26,605 $972,473 $114,011 MAIN PIPE 005004 12" PL RELOCATION CAMPO RD/JAMACHA 06/30/2011 $31,550 $156,125 1.20 $187,937 20.2%100.0%$156,125 $124,575 $187,937 $149,958 002929 CAPITALIZED INTEREST FY 09-10 06/30/1996 49,104 106,635 1.85 197,460 46.0%100.0%106,635 57,532 197,460 106,533 00984A CAPITALIZED INTEREST FY 10-11 06/01/1984 69,244 98,819 2.31 228,160 70.1%100.0%98,819 29,575 228,160 68,286 01113A CAPITALIZED INTEREST FY 11-12 07/01/1984 65,872 94,232 2.31 217,568 69.9%100.0%94,232 28,360 217,568 65,479 01202A CAPITALIZED INTEREST FY 12-13 08/01/1984 3,141 4,505 2.31 10,401 69.7%100.0%4,505 1,363 10,401 3,148 0W1177 NOELINE & ELKELTON W1542 07/01/1984 62,782 89,812 2.31 207,363 69.9%100.0%89,812 27,030 207,363 62,408 Total Main Pipe $281,693 $550,127 $1,048,890 $550,127 $268,435 $1,048,890 $455,812 PUMP STATIONS 001660 W2051 EFFLUENT COOLI 04/01/1988 $3,624 $3,624 2.10 $7,627 100.0%100.0%$3,624 $0 $7,627 $0 Total Pump Stations $3,624 $3,624 $7,627 $3,624 $0 $7,627 $0 PUMPS 001372 STEEL BRIDGE PS PUMP 6/1/86 06/01/1986 $13,569 $13,569 2.23 $30,224 100.0%100.0%$13,569 $0 $30,224 $0 003983 PIONEER P3 SEWAGE PUMP/CONTROLLER 12/01/2001 7,279 7,279 1.68 12,232 100.0%100.0%7,279 0 12,232 0 004437 BARNES SEWAGE GRINDER PUMP 06/30/2004 792 1,456 1.48 2,159 54.4%100.0%1,456 664 2,159 985 Total Pumps $21,640 $22,304 $44,615 $22,304 $664 $44,615 $985 POWER 004125 870-1 PS SDG&E POWER SYSTEMS 06/30/2002 $198,789 $198,789 1.64 $326,120 100.0%100.0%$198,789 $0 $326,120 -$1 002507 803-1 HILLSDALE PS - 500A C-H STARTER 06/01/1992 4,007 4,007 1.91 7,666 100.0%100.0%4,007 0 7,666 0 003610 1200-1 PUMP STATION - 50HP 3P C-H START 06/30/2000 22,971 22,971 1.72 39,469 100.0%100.0%22,971 0 39,469 0 Total Power $225,767 $225,767 $373,256 $225,767 $0 $373,256 -$1 REPAIRS Repairs - Pump Station 001244 RUSSELL SQUARE SEWER LS - PUMP/VALVE RE 06/30/2002 $4,794 $5,364 1.64 $8,800 89.4%0.0%$0 $0 $0 $0 Total Repairs $4,794 $5,364 $8,800 $0 $0 $0 $0 SECURTIY Security - Plastic Water ServiceX06750 ATLAS FENCE 08/01/1969 $3,486 $3,486 8.64 $30,120 100.0%100.0%$3,486 $0 $30,120 $0 830831 USE AREA FENCE 06/01/1983 22,780 22,780 2.40 54,633 100.0%100.0%22,780 0 54,633 0 Total Security $26,267 $26,267 $84,753 $26,267 $0 $84,753 $0 JAMACHA SEWER BASIN 001111 WO909 EMER CONN 07/01/1984 $151,800 $325,893 2.31 $752,445 46.6%100.0%$325,893 $174,093 $752,445 $401,959 005105 DIVERSION VAULT STRUCTURE - AVOCADO BLVD 06/30/2013 8,922 110,000 1.18 129,640 8.1%100.0%110,000 101,078 129,640 119,125 Z10680 KENWOOD DR SEWERW482 07/01/1977 30,629 54,695 3.84 210,088 56.0%100.0%54,695 24,066 210,088 92,441 Z10690 SHADOW HILLS W079 07/01/1977 9,364 16,722 3.84 64,230 56.0%100.0%16,722 7,358 64,230 28,262 Z10700 JAMACHA BASIN W216 07/01/1977 709 1,265 3.84 4,859 56.0%100.0%1,265 556 4,859 2,136 Z11090 JAMUL SEWER EXT W625 06/01/1978 6,783 12,383 3.55 43,957 54.8%100.0%12,383 5,600 43,957 19,879 005220 8" GRAVITY SEWER MAIN - 1200' - CALAVO P 06/30/2015 77,193 1,260,318 1.09 1,376,768 6.1%100.0%1,260,318 1,183,125 1,376,768 1,292,443 005225 8" GRAVITY SEWER MAIN 220' - CALAVO PH-1 06/30/2015 11,625 189,652 1.09 207,176 6.1%100.0%189,652 178,027 207,176 194,476 Total Jamacha Sewer Basin $297,025 $1,970,929 $2,789,162 $1,970,929 $1,673,904 $2,789,162 $2,150,720 SEWER PIPES 004342 870-1 RSV -4" SWR DISCHG LINE TO SEWER 06/30/2003 $21,376 $39,989 1.61 $64,479 53.5%100.0%$39,989 $18,612 $64,479 $30,011 005125 8" SWR PIPE - CALAVO DRIVE DRAINAGE IMPR 06/30/2013 14,918 73,566 1.18 86,700 20.3%100.0%73,566 58,648 86,700 69,119 005143 8" PVC 608' SDR-35 SEWER PIPE - AVOCADO 06/30/2013 22,654 148,960 1.18 175,555 15.2%100.0%148,960 126,306 175,555 148,857 005144 15" PVR 1948' SDR-35 SEWER PIPE - AVOCA 06/30/2013 293,643 1,930,802 1.18 2,275,530 15.2%100.0%1,930,802 1,637,159 2,275,530 1,929,460 005145 8" PVC SDR-35 SEWER PIPE - HIDDEN MESA D 06/30/2013 27,374 179,996 1.18 212,132 15.2%100.0%179,996 152,621 212,132 179,870 005146 8" PVC SDR-35 SEWER PIPE - CHALLENGE BLV 06/30/2013 42,159 277,208 1.18 326,701 15.2%100.0%277,208 235,049 326,701 277,015 005147 8" PVD SDR-35 SEWER PIPE - CALAVO DRIVE 06/30/2013 88,973 585,031 1.18 689,483 15.2%100.0%585,031 496,057 689,483 584,624 005372 8" SEWER MAIN 3,178 LF - RANCHO SAN DIEGO BASIN PHASE I06/30/2017 67,227 1,613,455 1.02 1,641,663 4.2%100.0%1,613,455 1,546,228 1,641,663 1,573,260 005377 3,493 LF CURED-IN-PLACE-PIPE LINING & SEWER SYSTEM REHAB AT 60 SITES01/31/2018 21,243 566,491 1.01 572,746 3.8%100.0%566,491 545,247 572,746 551,268 005423 8" SEWER PIPE REPLACEMENT @ FUERTE DRIVE 06/30/2018 7,024 277,786 1.01 280,854 2.5%100.0%277,786 270,762 280,854 273,752Sewer - Page 14 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand Fee0054258" SEWER PIPE REPLACEMENT 803 ZONE @ HILLSDALE ROAD06/30/2018 17,458 691,376 1.01 699,010 2.5%100.0%691,376 673,917 699,010 681,359 Total Sewer Pipes $624,051 $6,384,659 $7,024,854 $6,384,659 $5,760,608 $7,024,854 $6,298,596 SEWER PUMPS AND VALVES 001683 WILLOW GLEN SEWER MA 06/01/1988 $2,545 $2,545 2.10 $5,356 100.0%100.0%$2,545 $0 $5,356 $0 002682 860-1 COTTONWOOD MEADOWS LIFT STATION EM 06/01/1994 46,064 46,064 1.86 85,632 100.0%100.0%46,064 0 85,632 0 004233 TRANSFER SWITCH ASCO AUTOMATIC STEELE C 06/30/2003 5,703 5,703 1.61 9,196 100.0%100.0%5,703 0 9,196 0 004320 PUMP - PIONEER P6 SEWAGE 40HP TEFC INVER 06/30/2003 6,711 6,711 1.61 10,821 100.0%100.0%6,711 0 10,821 0 003175 PUMP & MOTOR REPLACEMENTS FY97-98 06/30/1998 30,790 30,790 1.77 54,573 100.0%100.0%30,790 0 54,573 0 003358 PUMP/MOTOR/ELECTRIC REPLACEMENT FY98-99 06/30/1999 55,623 55,623 1.78 98,963 100.0%100.0%55,623 0 98,963 0 003878 PUMP STATION REPLACEMENT/METER 06/30/2001 33,840 33,840 1.68 56,867 100.0%100.0%33,840 0 56,867 0 005104 VALVE COMPONENTS IN VAULT FLOWS TO CALAV 06/30/2013 16,222 40,000 1.18 47,142 40.6%100.0%40,000 23,778 47,142 28,023 Total Sewer Pumpsa and Valves $197,499 $221,277 $368,548 $221,277 $23,778 $368,548 $28,023 SEWER PLASTIC WATER SERVICE Plastic Water Service 004681 RCWRF SEWER IMPROVEMENTS FY05-06 06/30/2006 $26,233 $80,566 1.37 $110,196 32.6%100.0%$80,566 $54,333 $110,196 $74,316 X06820 NEW SERVICE 06/01/1972 18,600 18,600 6.25 116,324 100.0%100.0%18,600 0 116,324 0 Total Sewer Plastic Water Service $44,833 $99,166 $226,521 $99,166 $54,333 $226,521 $74,316 PUMP STATIONS 004323 STEELE CYN LIFT STATION UPGRADES 06/30/2003 $37,893 $47,184 1.61 $76,082 80.3%100.0%$47,184 $9,292 $76,082 $14,983 001114 WO862SDG&E COND 07/01/1984 17,699 25,320 2.31 58,460 69.9%100.0%25,320 7,620 58,460 17,594 001371 WILLOW GLEN SWR MAIN 1986 06/01/1986 1,184,133 1,792,359 2.23 3,992,385 66.1%100.0%1,792,359 608,225 3,992,385 1,354,790 001461 WILLOW GLEN ADDL COS 04/01/1987 143,861 223,396 2.22 495,608 64.4%100.0%223,396 79,535 495,608 176,450 001700 SWEETWATER BRIDGE 06/01/1988 81,924 132,006 2.10 277,801 62.1%100.0%132,006 50,082 277,801 105,395 002187 WO2245 MADRIGA SEWER 06/01/90 06/01/1990 22,073 38,019 2.03 77,023 58.1%100.0%38,019 15,946 77,023 32,306 004913 CALAVO SEWER LIFT STATION 06/30/2009 109,241 541,691 1.24 673,986 20.2%100.0%541,691 432,450 673,986 538,065 820430 W101 RECLAMATION 04/01/1982 54,596 73,371 2.46 180,589 74.4%100.0%73,371 18,775 180,589 46,212 820800 WINDRIVER SEWER 07/01/1981 22,707 29,912 2.68 80,175 75.9%100.0%29,912 7,205 80,175 19,312 X06830 AUDIT ENTRY HILLS DW 06/01/1972 17,485 18,658 6.25 116,689 93.7%100.0%18,658 1,173 116,689 7,336 X06840 NEW SERVICE 06/01/1972 29,140 31,026 6.25 194,036 93.9%100.0%31,026 1,886 194,036 11,793 X07131 SEWER SYSTEM 01/01/74 01/01/1974 1,859,417 2,017,617 5.33 10,748,503 92.2%100.0%2,017,617 158,200 10,748,503 842,784 X07140 RHODES ETAL FURY LN 01/01/1974 22,568 24,800 5.33 132,118 91.0%100.0%24,800 2,232 132,118 11,891 X07160 RHODES ETAL FURY LN 01/01/1974 5,175 5,687 5.33 30,296 91.0%100.0%5,687 512 30,296 2,727 X07170 WO #1747 2 ENTRIES 01/01/1974 1,162 1,277 5.33 6,802 91.0%100.0%1,277 115 6,802 611 X07180 SEWER SYSTEM 01/01/1973 43,896 47,200 5.79 273,068 93.0%100.0%47,200 3,304 273,068 19,114 X07511 PHASE I SEWER 07/01/1974 954,883 1,060,981 5.33 5,652,192 90.0%100.0%1,060,981 106,098 5,652,192 565,220 X08820 CONTRIBUTION AD4 04/01/1975 8,341 9,425 4.70 44,263 88.5%100.0%9,425 1,084 44,263 5,090 Z12840 CALAVO DR SEWER W877 05/01/1981 2,882 3,780 2.68 10,131 76.2%100.0%3,780 898 10,131 2,407 005389 RANCHO SAN DIEGO PUMP STATION REHAB FY18 06/30/2018 110,108 3,049,137 1.01 3,082,806 3.6%100.0%3,049,137 2,939,029 3,082,806 2,971,483 005469 STEELE CANYON SEWER PS WET WELL IMPR (NEW SCREEN & TOP SLAB)06/30/2019 0 173,997 1.01 175,591 0.0%100.0%173,997 173,997 175,591 175,591 Total Pump Stations $4,729,184 $9,346,842 $26,378,606 $9,346,842 $4,617,658 $26,378,606 $6,921,153 SPRING VALLEY SANITATION DISTRICT 002203 REIMB FUERTE KNOLLS 07/01/1990 $5,600 $5,600 2.03 $11,346 100.0%100.0%$5,600 $0 $11,346 $0 002354 TREATMENT PLANT - AIR-CONDITIONER 07/01/1990 16,691 16,691 2.03 33,815 100.0%100.0%16,691 0 33,815 0 004709 SVSD OUTFALL REPLACEMENT 06/30/2006 150,264 150,264 1.37 205,529 100.0%100.0%150,264 0 205,529 0 004833 SVSD OUTFALL REPLACEMENT 06/30/2008 192,095 192,095.43 1.24 237,489 100.0%100.0%192,095 0 237,489 0 004911 SVSD OUTFALL REPLACEMENT 06/30/2009 76,177 76,177.33 1.24 94,782 100.0%100.0%76,177 0 94,782 0 004965 SVSD OUTFALL REPLACEMENT REIMB 06/30/2010 95,714 95,714.10 1.21 116,190 100.0%100.0%95,714 0 116,190 0 005003 SVSD OUTFALL REPLACEMNT REIMB FY 10-11 06/30/2011 157,439 157,439.19 1.20 189,519 100.0%100.0%157,439 0 189,519 0 005081 SPRING VALLEY OUTFALL REPL/RANCHO SD REP 06/30/2012 9,475 9,475.30 1.18 11,204 100.0%100.0%9,475 0 11,204 0 005142 OUTFALL REPLACEMENT SPRING VALLEY/RANCHO 06/30/2013 49,442 56,892.14 1.18 67,050 86.9%100.0%56,892 7,450 67,050 8,780 02487A REROOF EFFLUENT PMP 05/01/1992 6,255 6,255.42 1.91 11,966 100.0%100.0%6,255 0 11,966 0 830840 STEELE CYN CULVERT 1/1/83 SWR 01/01/1983 12,866 12,866.00 2.40 30,856 100.0%100.0%12,866 0 30,856 0 005179 SV OUTFALL REPL/RANCH SAN DIEGO REPL FY 06/30/2014 12,424 17,108.00 1.13 19,331 72.6%100.0%17,108 4,684 19,331 5,293 005212 SPRING VALLEY OUTFALL REPL/RANCHO SD REP 06/30/2015 108,164 185,424.00 1.09 202,557 58.3%100.0%185,424 77,260 202,557 84,399 005371 SVSD OUTFALL REPLACEMENT FY 15-16 06/30/2017 27,138 91,185.06 1.02 92,779 29.8%100.0%91,185 64,047 92,779 65,166 Total Spring Valley Sanitation District $919,747 $1,073,188 $1,324,412 $1,073,188 $153,441 $1,324,412 $163,638 OFFICE FURNITURE003888LUNCH ROOM TABLE @ RWCWRF LAB 06/30/2001 $4,054 $4,054 1.68 $6,812 100.0%0.0%$0 $0 $0 $0 003889 OFFICE FURNITURE @ RWCWRF LAB 06/30/2001 13,788 13,788 1.68 23,171 100.0%0.0%0 0 0 0 003890 CARPETING @ RWCWRF LAB 06/30/2001 1,930 1,930 1.68 3,243 100.0%0.0%0 0 0 0 005476 INFOMASTER DESKTOP SEWER FLOATING SOFTWARE 06/30/2019 0 38,250.00 1.01 38,601 0.0%0.0%0 0 0 0 $19,772 $58,022 $71,826 $0 $0 $0 $0 TOTAL SEWER $29,513,775 $49,716,145 $105,361,132 $49,521,034 $20,163,550 $105,124,752 $31,625,988Sewer - Page 15 of 16 D R A F T 12,144.49 2020 January Capacity ASSET ACQUIRE ACCUMULATED ORIGINAL ENR Replacement % %Original Original Cost Replacement Replacement NUMBER DESCRIPTION DATE DEPRECIATION COST Factor Cost Depreciated CF Cost Less Depr.Cost Less Depr. Demand Fee ACCUMULATED ORIGINAL Replacement Original Original Cost Replacement ReplacementDESCRIPTIONDEPRECIATIONCOSTCostCostLess Depr.Cost Less Depr.SewerLand $0 $332,136 $344,281 $332,136 $332,136 $344,281 $344,281 Buildings 19,037 37,450 42,317 37,450 18,413 42,317 20,806Field Equipment 430,799 521,085 611,023 389,360 90,286 455,271 455,271Chlorination146,824 155,985 268,017 155,985 9,161 268,017 15,741Contributed5,394,794 10,242,832 22,535,354 10,242,832 4,848,039 22,535,354 10,184,423Capitalized Interest 441,320 862,003 1,619,282 862,003 420,684 1,619,282 773,491Jamacha Sewer Basin 15,475,746 17,341,152 39,216,514 17,341,152 1,865,406 39,216,514 3,624,722Maps & Plans 209,361 235,966 972,473 235,966 26,605 972,473 114,011Main Pipe 281,693 550,127 1,048,890 550,127 268,435 1,048,890 455,812Pump Stations 3,624 3,624 7,627 3,624 0 7,627 0Pumps21,640 22,304 44,615 22,304 664 44,615 985Power225,767 225,767 373,256 225,767 0 373,256 -1Repairs4,794 5,364 8,800 0 0 0 0Security26,267 26,267 84,753 26,267 0 84,753 0Jamacha Sewer Basin 297,025 1,970,929 2,789,162 1,970,929 1,673,904 2,789,162 2,150,720Sewer Pipes 624,051 6,384,659 7,024,854 6,384,659 5,760,608 7,024,854 6,298,596Sewer Pumps and Valves 197,499 221,277 368,548 221,277 23,778 368,548 28,023 Sewer Plastic Water Service 44,833 99,166 226,521 99,166 54,333 226,521 74,316Pump Stations 4,729,184 9,346,842 26,378,606 9,346,842 4,617,658 26,378,606 6,921,153Spring Valley Sanitation District 919,747 1,073,188 1,324,412 1,073,188 153,441 1,324,412 163,638Office Furniture 19,772 58,022 71,826 0 0 0 0Total$29,513,775 $49,716,145 $105,361,132 $49,521,034 $20,163,550 $105,124,752 $31,625,988Less Contrbuted Plant:-$10,242,832 -$4,848,039 -$22,535,354 -$10,184,423Net Plant $39,278,202 $15,315,511 $82,589,398 $21,441,565 TOTAL SEWER ASSETS $29,513,775 $49,716,145 $105,361,132 $39,278,202 $15,315,511 $82,589,398 $21,441,565 Sewer - Page 16 of 16 D R A F T STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: November 4, 2020 SUBMITTED BY: Marissa Dychitan Senior Accountant PROJECT: DIV. NO. All APPROVED BY: Eid Fakhouri, Finance Manager Kevin Koeppen, Assistant Chief of Finance Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Approve the Audited Financial Statements for the Fiscal Year Ended June 30, 2020 GENERAL MANAGER’S RECOMMENDATION: That the Board approve the Audited Financial Statements (Attachment B), including the Independent Auditors’ unqualified opinion, for the fiscal year ended June 30, 2020. COMMITTEE ACTION: See Attachment A. PURPOSE: To inform the Board of the significant financial events which occurred during the fiscal year ended June 30, 2020, as reflected in the audited financial statements. ANALYSIS: Teaman, Ramirez & Smith, Inc., performed the audit and found that, in all material respects, the financial statements correctly represent AGENDA ITEM 8b 2 the financial position of the District. They found no material errors in the financial records or statements (Attachment D). Total Assets: Total assets increased by $2.9 million or 0.53% during the Fiscal Year 2020, to $550.9 million, due to increases in cash and cash equivalents and receivables partially offset by depreciation. Deferred Outflows & Deferred Inflows: Deferred outflows decreased by $36.8 million or 89.12% in Fiscal Year 2020 due to a $31.8 million advance payment to CalPERS, and a $2.5M decrease in the annual Unfunded Actuarial Liability (UAL) as the result of the $31.8 million payment. Deferred inflows increased by $1.9 million or 113.93% due to the positive differences between expected and actuarial experience in Other Post Employee Benefits (OPEB). Total Liabilities & Net Positions: Total liabilities decreased by approximately $35.7 million from the previous fiscal year to $164.3 million. The decrease is attributable to decreases in the Net Pension and Net OPEB liabilities, as well as the annual debt payments partially offset by the 2019 Wastewater Revenue Bonds, and an increase in accounts payable. The net position decreased by $0.1 million or 0.01% to $387.5 million as of June 30, 2020. Capital Contributions: Capital contributions for Fiscal Year 2020 were $7.0 million. Capital contributions consist of developers contributing $4.6 million in capacity fees and $1.7 million in contributed fixed assets; and $0.2 million in a capital improvement project (CIP) grant from the Bureau of Reclamation. Ratepayers also paid $0.5 million in availability fees, which are considered a part of capital contributions. Results of Operations: Operating revenues increased by $3.9 million or 4.34%, mainly due to increased water rates and sales volume. The cost of water sales increased by $2.5 million or 4.17% due to increased unit purchase costs and water sales volume. 3 Non-Operating Revenues & Expenses: Non-operating revenues decreased by $0.7 million or 6.06% for Fiscal Year 2020 due to decreases in investment income and capacity fee drawdown from capital contribution for CIPs that did not qualify as capital expense. Non-operating expenses decreased by $2.3 million or 25.10% due to decreased CIP expenses that did not qualify as a capital expense. Conclusion: In summary, the overall audit process was a success, and the auditors found no material errors or misstatement in the District’s financial statements. Additional Audit Correspondence: As a part of completing the audit engagement, Teaman, Ramirez and Smith, Inc., also provided the following letters summarizing their observations and conclusions concerning the District’s overall financial processes: • Management Letter: The auditors did not identify any internal control deficiencies that they considered material weaknesses. (Attachment C). • Audit Committee Letter: This letter describes overall aspects of the audit, including audit principles, performance, dealings with management, and significant findings or issues. There were no transactions entered by the District during the year for which there was a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. There were no disagreements with management concerning financial accounting, reporting, or auditing matters, and there were no significant difficulties in dealing with management in performing the audit. (Attachment D). • Report on Applying Agreed-Upon Procedures: A review of the District’s investment portfolio at year-end and a sample of specific investment transactions completed throughout the fiscal year were performed. There were no exceptions to compliance from the District’s Investment Policy. (Attachment E). 4 FISCAL IMPACT: None. STRATEGIC GOAL: The District ensures its continued financial health through long-term financial planning, formalized financial policies, enhanced budget controls, fair pricing, debt planning, and improved financial reporting. LEGAL IMPACT: None. Attachments: A) Committee Action B) Audited Annual Financial Statements C) Management Letter D) Audit Committee Letter E) Report on Applying Agreed-Upon Procedures ATTACHMENT A SUBJECT/PROJECT: Approve the Audited Financial Statements for the Fiscal Year Ended June 30, 2020 COMMITTEE ACTION: The Finance and Administration Committee (Committee) reviewed this item at a meeting held on October 19, 2020 and the following comments were made: • Staff is recommending that the Board approve the District’s Audited Financial Statements, including the Independent Auditors’ unqualified opinion for the fiscal year (FY) ended June 30, 2020. • Teaman, Ramirez & Smith, Inc. performed the audit and found that, in all material respects, the financial statements correctly represent the financial position of the District. • Staff provided a review of the District’s financials for the year ending June 30, 2020 and indicated: − Total assets increased $2.9 million due to increases in cash and cash equivalents and receivables which were partially offset by a decrease in capital assets from depreciation exceeding current year additions. − Cash and cash equivalents increased from $75.1 million to $77.5 million due primarily to the proceeds received from the issuance of the 2019 Wastewater Revenue Bonds. − Deferred outflows decreased by $36.8 million due to a $31.8 million advance payment to CalPERS, and a $2.5 million decrease in the annual Unfunded Actuarial Liability (UAL) as the result of the $31.8 million payment. Deferred inflows increased by $1.9 million due to the positive differences between expected and actuarial experience in Other Post- Employment Benefits (OPEB). − Total liabilities decreased by $35.7 million to $164.3 million due to decreases in long-term debt, Net pension and OPEB liabilities were partially offset by the increase in accounts payable. − Long-term liabilities decreased by $1.6 million due to an annual principal payment partially offset by the issuance of the 2019 Wastewater Revenue Bonds. − Capital contributions for the year totaled $7.0 million, which consisted of developers contributing $4.6 million in capacity fees and $1.7 million in contributed fixed assets, $.5 million in availability fees from ratepayers, and $0.2 million from Bureau of Reclamation CIP Grants. − Operating revenues increased $3.9 million while water costs increased $2.5 million due to overall increases in water rates and sales volume. − Depreciation is the same as last year while general and administrative expenses increased by $1.1 million. − The Districts Net Position as of June 30, 2020 was $387.5 million. • It was indicated that the auditors found no material errors in the financial records or statements and there were no transactions entered into by the District during the year for which there is lack of authoritative guidance or consensus. • Messrs. Joshua Calhoun, Partner, and Rick Gallo, Auditor in Charge, of Teaman Ramirez & Smith, Inc., attended the meeting and provided a review of the audit process and results of the audit: − Mr. Calhoun indicated that his firm will be issuing an “unmodified report” or clean opinion on the financial statements. Their issuance of an unmodified report indicates that they found no issues with the financial statements and they believe the statements are fairly stated. This is the highest level opinion that can be received on an audit. − GASB is the standards setting board for accounting and due to the COVID-19 pandemic conditions, they issued GASB 95 giving guidance to postpone the implementation dates of several accounting pronouncements by one (1) year and two (2) years for leases. This will provide time for agencies to implement the upcoming standards. − He noted that on page 21 of the District’s financials, a detailed list of upcoming GASB standards and methodologies is provided. He noted that GASB 87, related to leases, is the standard in which implementation has been postponed for two years. It requires that the District catalogue all its leases and develop amortization schedules. − He explained on pages 56 to 58 of the Financials, note number 13 was expanded to include a separate section for wastewater services to comply with debt disclosure requirements for all water/wastewater related debt. Previously only water service debt required disclosure. − On page 59 of the Financial Statements there are now three years of information available related to OPEB. It presents the net OPEB liability for FY’s 2019, 2018 and 2017. This portion of the financials will eventually yield up to 10 years of information and will be a good tool to monitor the OPEB liability. This year, the Net OPEB liability decreased by $3.4 million resulting in a net OPEB asset of $20,000. − The financials also present the Schedule of Changes in the Net Pension Liability for the last four (4) years on page 61. The Net Pension Liability went from $48.4 million down to $16.6 million as a result of the additional pension contribution of $31.8 million in the previous year. − He noted along with the financial statements, the audit firm issues several reports: o Management Letter which reviews internal controls and financial compliance which is required under government auditing standards. His firm had no findings or exceptions to report. o Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements which reviews internal controls and compliance with the law. There were no issues to report on either internal controls or financial compliance. o Agreed-Upon Procedures Report indicates their firms review of investment transactions in relation to the District’s Investment Policy and State Law. His firm found no instances of non-compliance. o SAS 114 Report which provides the auditors an opportunity to report to the board what transpired on the audit; if there were problems, if staff was unresponsive, material misstatements, etc. He stated that there were no issues or problems during the audit. He stated that his firm has nothing to report. • In response to an inquiry from the Committee, Mr. Calhoun indicated that their firm does request that the Finance and Administration Committee (Audit Committee) members complete a fraud questionnaire each year which includes base questions as is a standard requirement of the audit. They do, every few years, update the questionnaire and add some new questions and cycle some questions out, but the core questions that they are required to ask every year are always in the questionnaire. • The Committee thanked Mr. Calhoun for his firm’s work on the audit and complimented the Finance staff for the accurate reporting and successful outcome of the audit. Upon completion of the discussion, the Committee supported staff’s recommendation and presentation to the full board as an action item. OTAY WATER DISTRICT FINANCIAL STATEMENTS WITH REPORT ON AUDIT BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JUNE 30, 2020 and 2019 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Attachment B TABLE OF CONTENTS Years Ended June 30, 2020 and 2019 Page Number Independent Auditors’ Report 1 - 2 Management’s Discussion & Analysis 3 - 10 Basic Financial Statements: Statements of Net Position 11 - 12 Statements of Revenues, Expenses, and Changes in Net Position 13 Statements of Cash Flows 14 - 15 Notes to Financial Statements 16 - 58 Required Supplementary Information: Schedule of Changes in the Net OPEB Liability and Related Ratios 59 Schedule of Contributions 60 Schedule of Changes in the Net Pension Liability and Related Ratios 61 - 62 Schedule of Plan Contributions 63 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY INDEPENDENT AUDITORS' REPORT Board of Directors Otay Water District Spring Valley, California Report on the Financial Statements We have audited the accompanying financial statements of the Otay Water District (the “District”), as of and for the years ended June 30, 2020 and 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the State Controller’s Minimum Audit Requirements for California Special Districts. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Otay Water District as of June 30, 2020 and 2019, and the respective changes in financial position and cash flows thereof for the years then ended in accordance with accounting principles generally accepted in the United States of America, as well as the accounting systems prescribed by the California State Controller’s Office and California regulations governing Special Districts. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Emphasis of Matters As described in Note 1 to the basic financial statements, as of June 30, 2019, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. Our opinion is not modified with respect to this matter. As described in Note 1 to the basic financial statements, as of June 30, 2020, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and required supplementary information on pages 3-10 and 59-63 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated ____, 2020, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance. Riverside, California _____, 2020 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 3 As the management of the Otay Water District (the "District"), we offer readers of the District's financial statements, this narrative overview, and an analysis of the District's financial performance during the fiscal year ending June 30, 2020. Please read it in conjunction with the District's financial statements that follow Management's Discussion and Analysis. All amounts, unless otherwise indicated, are expressed in millions of dollars. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the District's basic financial statements, which are comprised of the following: 1) Statements of Net Position, 2) Statements of Revenues, Expenses, and Changes in Net Position, 3) Statements of Cash Flows, and 4) Notes to the Financial Statements. This report also contains other supplementary information in addition to the basic financial statements. The Statements of Net Position presents information on the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference reported as Total Net Position. Over time, increases or decreases in net positions may serve as a useful indicator of whether the District's financial position is improving or weakening. The Statements of Revenues, Expenses, and Changes in Net Position presents information showing how the District's net position changed during the most recent fiscal year. All changes in net positions are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). The Statements of Cash Flows presents information on cash receipts and payments for the fiscal year. The Notes to the Financial Statements provides additional information essential to a full understanding of the data supplied in each of the specific financial statements listed above. Financial Highlights The assets and deferred outflows of resources of the District exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $387.5 million (net position). Of this amount, $38.0 million (unrestricted net position) may be used to meet the District’s ongoing obligations to residents and creditors. Total assets increased by $2.9 million or 0.53% during Fiscal Year 2020, to $550.9 million, due to increases in cash and cash equivalents and receivables which were partially offset by a decrease in capital assets from depreciation exceeding current year additions. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 4 In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the District's progress in funding its obligation to provide retirement benefits to its employees. Financial Analysis: As noted, net position may serve, over time, as a useful indicator of an entity's financial position. In the case of the District, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $387.5 million at the close of Fiscal Year 2020. The most considerable portion of the District's net position, $345.2 million (89%), reflects its investment in capital assets, plus unused debt proceeds, less any remaining outstanding debt used to acquire those capital assets. The District uses these capital assets to provide services to customers; consequently, these assets are not available for future spending. Although the District's investment in its capital assets is reported effectively as a resource, it should be noted that the resources needed to repay the debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 5 Statements of Net Position (In Millions of Dollars) 2020 2019 2018 Assets Current and Other Assets $ 94.4 $ 89.7 $ 103.6 Capital Assets 456.5 458.3 450.9 Total Assets 550.9 548.0 554.5 Deferred Outflows of Resources Deferred Actuarial Pension Costs 3.4 39.0 10.2 Deferred Actuarial OPEB Costs 1.1 2.2 2.2 Total Deferred Outflows of Resources 4.5 41.2 12.4 Liabilities Long-Term Debt Outstanding 112.0 114.3 91.2 Net Pension Liability 16.6 48.4 49.6 Net OPEB Liability 0.0 3.4 4.7 Other Liabilities 35.7 33.8 32.4 Total Liabilities 164.3 199.9 177.9 Deferred Inflows of Resources Deferred Actuarial Pension Costs 1.3 1.2 0.9 Deferred Actuarial OPEB Costs 2.3 0.5 0.6 Total Deferred Inflows of Resources 3.6 1.7 1.5 Net Position Net Investment in Capital Assets 345.2 354.6 355.6 Restricted for Debt Service 4.3 4.3 4.2 Unrestricted 38.0 28.7 27.7 Total Net Position $ 387.5 $ 387.6 $ 387.5 The District's operations and population continue to grow, albeit at slower rates than the housing boom years. Much of this growth has and will continue to occur in the residential sector, especially in multi-family dwellings and commercial areas. The District still has available land to develop, unlike other parts of the County. In FY 2020, the District's Capital Assets increased by $11.3 million before accumulated depreciation. (See Note 4 in the Notes to Financial Statements). The District also saw a decrease in long-term debt of $2.3 million due to annual debt service payments partially offset by the issuance of the 2019 Wastewater Revenue Bonds (See Note 5 in the Notes to Financial Statements). DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 6 Deferred outflows of Resources decreased by $36.7 million in FY 2020 and increased by $28.8 million in FY 2019. The significant decrease and increase in FY 2020 and FY 2019 is due to the $31.8 additional funding to CALPERS and decrease in FY 2020 PERS Unfunded Actuarial Liability (UAL). At the end of FY 2020, the District can report positive balances in all net position categories. This situation also applies to the prior two fiscal years. Statements of Revenues, Expenses, and Changes in Net Position (In Millions of Dollars) 2020 2019 2018 Water Sales $ 90.4 $ 86.8 $ 92.6 Wastewater Revenue 2.9 3.0 2.9 Connection and Other Fees 2.6 2.2 2.0 Non-operating Revenues 10.9 11.5 9.6 Total Revenues 106.8 103.5 107.1 Depreciation Expense 16.8 16.8 17.5 Other Operating Expenses 90.2 86.9 88.3 Non-operating Expenses 6.9 9.2 6.7 Total Expenses 113.9 112.9 112.5 Income (Loss) Before Capital Contributions (7.1) (9.4) (5.4) Capital Contributions 7.0 9.5 9.5 Change in Net Position (0.1) 0.1 4.1 Beginning Net Position, As Previously Stated 387.6 387.5 401.2 Prior Period Adjustment 0.0 0.0 (17.8) Beginning Net Position, As Restated 387.6 387.5 383.4 Ending Net Position $ 387.5 $ 387.6 $ 387.5 Water Sales increased by $3.6 million in FY 2020 due to increases in units sold and water rates. Water Sales decreased by $5.8 million in FY 2019 due to decreased units sold due to above-average rainfall. Other Operating Expenses increased by $3.3 million in FY 2020 and decreased by $1.4 million in FY 2019, predominantly due to the increases and decreases in water units purchased driven by changes in water sales volumes in FY 2020 and FY 2019, respectively. Specific planning and environmental study costs associated with capital projects do not qualify as capital costs under Generally Accepted Accounting Principles. These costs are included in the District's miscellaneous (non- operating) expenses. For FY 2020 and FY 2019, those expenses were $0.4 million and $3.3 million, respectively. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 7 Connection and Other Fees increased by $0.4 million and $0.2 million in FY 2020 and FY 2019. Capital Contributions decreased by $2.4 million in FY 2020 and increased by $0.1 million in FY 2019 due to the slowdown in housing development. Non-operating Revenues Non-operating Revenues by Major Source (In Millions of Dollars) 2020 2019 2018 Taxes and Assessments $ 4.9 $ 4.7 $ 4.5 Rents and Leases 1.5 1.4 1.4 Other Non-operating Revenue 4.5 5.5 3.7 Total Non-operating Revenues $ 10.9 $ 11.6 $ 9.6 The District's total non-operating revenues decreased by $0.7 million in FY 2020 due primarily to a decrease in investment earnings and transfer of capacity revenue from capital contribution to fund project expenditures that do not qualify as capital expenditures. Total non-operating revenues increased by $2.0 million in FY 2019 due to increases in investment earnings, taxes, and transfer of capacity revenue from capital contribution to fund project expenditures that do not qualify as capital expenditures. Capital Assets and Debt Administration The District's capital assets (net of accumulated depreciation) as of June 30, 2020, totaled $456.5 million. Included in this amount is land, which is a non-depreciable asset. The District's net capital assets decreased by 0.39% in FY 2020 and increased by 1.64% in FY 2019. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 8 Capital Assets (In Millions of Dollars) As indicated by the figures in the table above, most capital assets added during both fiscal years were related to the water and wastewater systems. Additionally, the majority of the cost of construction-in-progress is also related to water systems. Additional information on the District's capital assets can be found in Note 4 of the Notes to Financial Statements. In November 2018, the District issued $32.4 million in Water Revenue Bonds, Series 2018 to provide funds for the construction of water storage, treatment, transmission facilities, and advance refunded $6.9 million of the 1996 Certificates of Participation. As of June 30, 2020, approximately $5.6 million of the 2018 Water Revenue Bond proceeds remain in Restricted Cash and Cash Equivalents. In December 2019, the District issued $3.1 million in Wastewater Revenue Bonds to fund specific capital improvements made to the District's wastewater system. As of June 30, 2020, all the bond proceeds were used to pay for the construction cost of the wastewater main replacement at Campo Road. On June 30, 2020, the District had $112.0 million in outstanding debt (net of $5.0 million of maturities occurring in FY 2021), which consisted of the following: General Obligation Bonds $ 1.5 Revenue Bonds 110.5 Total Long-Term Debt $ 112.0 Additional information on the District's long-term debt can be found in Note 5 of the Notes to Financial Statements. 2020 2019 2018 Land $ 14.4 $ 14.4 $ 14.4 Construction in Progress 24.7 33.2 17.6 Potable Water System 498.1 488.8 484.2 Recycled Water System 115.5 114.8 114.7 Wastewater System 59.1 48.5 48.2 Field Equipment 8.4 8.6 8.5 Buildings 19.5 19.2 20.1 Transportation Equipment 3.6 3.5 3.4 Communication Equipment 2.7 3.4 3.5 Office Equipment 16.5 16.8 17.7 Total Capital Assets 762.5 751.2 732.3 Less Accumulated Depreciation (306.0) (292.9) (281.4) Net Capital Assets $ 456.5 $ 458.3 $ 450.9 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 9 Prior Period Adjustment The Governmental Accounting Standards Board (GASB) issued Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions - an amendment of GASB Statement No. 45", for periods beginning after June 15, 2017. The District implemented these standards in FY 2018. The result of implementing these standards was to decrease the net position on July 1, 2017, by $17.8 million, which recognizes net OPEB liability, deferred outflows of resources, deferred inflows of resources, and expenses related to the OPEB plan. Fiscal Year 2020-2021 Budget Economic Factors The San Diego region imports 80% of its potable supply, so factors such as local rainfall as well as weather conditions elsewhere in the western portion of the nation can affect the region. San Diego received above-average rainfall in FY 2020, but not as high as FY 2019. The Western Regional Climate Center predicts that San Diego's rainfall for FY 2021 will be 4.21 inches more than the 10-year average of 9.5 inches. While water sales peaked around 2008, conservation has permanently impacted volumes. Subsequent to the recession water sales peaked in 2013. Prolonged droughts have resulted in additional conservation further impacting volumes. As the community transitions to more efficient water use, the impact of above average rainfall results in further reductions in water volumes. Decreases in water sales during this period were offset by corresponding decreases in water purchases, and District managed costs such as reduced employee count and internal cost cuts, achieved through automation and streamlining of processes. Above-average rainfall has led to potable water sales volume, increasing by only 0.6% in FY 2020, and decreased by 7.4% in 2019. The District is budgeting a 12.9% sales volume decrease in FY 2021 compared to the FY 2020 budget. The FY 2019 budget assumed that rainfall would be less than average and comparable to FY 2018. The FY 2020 budget is based on 3- year average sales volumes. The District continues to respond to the challenges presented by growth, State mandates, and the potential of drought by creating new opportunities and new organizational efficiencies. Utilizing and refining its Strategic Business Plan has captured the Board of Director's vision and united its staff in a joint mission. The District has achieved several significant accomplishments due to its successful adherence to its Strategic Business Plan. The District is not only poised to continue successfully providing an affordable, safe, and reliable water supply for the people of its service area. However, it is set to reap the rewards of greater efficiencies and economies of scale. The District is currently at about 69% of its projected ultimate population, serving approximately 226,000 people. Long-term, this percentage should continue to increase as the District's service area continues to develop and grow. By 2050, the District is projected to serve approximately 319,000 people, with an average daily demand of 46 million gallons per day (MGD) compared to current average daily demand of 26.5 million gallons per day (MGD). Currently, the District services the needs of this growing population by purchasing water from the San Diego County Water Authority (CWA), who in turn purchases its water from the Metropolitan Water District (MWD) and the Imperial Irrigation District (IID). DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY Management’s Discussion and Analysis 10 Otay takes delivery of the water through several connections of large diameter pipelines owned and operated by CWA. The District currently receives treated water from CWA directly and from the Helix Water District via a CWA contract. Also, the District has an emergency agreement with the City of San Diego to purchase water in the case of a shutdown of the primary treated water source. The City of San Diego also has a long-term contract with the District to provide recycled water for landscape and irrigation usage. Through innovative agreements like these, both parties can achieve benefits by using another agency's excess capacity and diversifying local supply, thereby increasing reliability. Financial The District is budgeted to deliver approximately 23,478.2 acre-feet of potable water to 51,156 potable customer accounts during FY 2020-2021. Management feels that these projections are realistic after accounting for low growth, supply changes, and the economic impacts of COVID-19. A combination of factors, including weather patterns and the economic uncertainty brought about by the COVID-19 pandemic, have created challenges in developing projections for the current fiscal year. Unemployment is currently at historic highs, and there is minimal activity in the commercial and residential resale market. The adverse financial impacts of the COVID-19 pandemic were projected to impact sales volume, property tax collections, revenue growth, and bad debt. District staff projects that the District will sell another 2,320 meters over the next six years, translating to 3,473 equivalent dwelling units (EDUs). This growth is estimated to increase sales volumes by an average of less than 1% per year over the next five years. While all these factors impact the region's water usage, people's need for water remains an underlying constant. Management is unaware of any other conditions that could significantly impact the District's current financial position, net position, or operating results. Contacting the District's Financial Management This financial report is designed to provide a general overview of the Otay Water District's finances for the Board of Directors, customers, creditors, and other interested parties. Questions concerning any of the information provided in the report or requests for additional information should be addressed to the District's Finance Department, 2554 Sweetwater Springs Blvd., Spring Valley, CA 91978-2004. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 2020 2019 ASSETS Current Assets: Cash and Cash Equivalents (Notes 1 and 2)65,089,488$ 34,024,168$ Board Designated Cash and Cash Equivalents (Notes 1 and 2)2,598,569 - Restricted Cash and Cash Equivalents (Notes 1 and 2)6,077,597 19,114,137 Investments (Note 2)- 18,951,991 Board Designated Investments (Note 2)- 2,537,589 Restricted Investments (Notes 1 and 2)3,740,520 460,060 Accounts Receivable, Net 13,420,104 11,787,954 Accrued Interest Receivable 260,735 341,518 Taxes and Availability Charges Receivable, Net 178,777 187,203 Restricted Taxes and Availability Charges Receivable, Net 75,263 38,070 Inventories 942,564 775,546 Prepaid Items and Other Receivables 2,003,970 1,493,831 Total Current Assets 94,387,587 89,712,067 Non-current Assets: Net OPEB Asset (Note 8)20,021 - Capital Assets (Note 4): Land 14,423,773 14,403,823 Construction in Progress 24,711,844 33,149,164 Capital Assets, Net of Depreciation 417,367,132 410,756,360 Total Capital Assets, Net of Depreciation 456,502,749 458,309,347 Total Non-current Assets 456,522,770 458,309,347 Total Assets 550,910,357 548,021,414 DEFERRED OUTFLOWS OF RESOURCES Deferred Actuarial Pension Costs (Note 7)3,358,365 39,022,818 Deferred Actuarial OPEB Costs (Note 8)1,139,535 2,209,574 Total Deferred Outflows of Resources 4,497,900$ 41,232,392$ Continued STATEMENTS OF NET POSITION JUNE 30, 2020 AND 2019 The accompanying notes are an integral part of this statement. 11 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 2020 2019 LIABILITIES Current Liabilities: Current Maturities of Long-term Debt (Note 5)4,955,000$ 4,725,000$ Accounts Payable 16,224,117 14,061,824 Accrued Payroll Liabilities 811,521 639,247 Other Accrued Liabilities 4,644,505 5,519,259 Customer and Developer Deposits 3,673,975 3,601,094 Accrued Interest 1,790,955 1,826,242 Unearned Revenues 57,024 135,223 Liabilities Payable from Restricted Assets: Restricted Accrued Interest 28,067 36,733 Total Current Liabilities 32,185,164 30,544,622 Non-current Liabilities: Long-term Debt (Note 5): General Obligation Bonds 1,460,435 2,156,789 Revenue Bonds 110,487,562 112,114,228 Net Pension Liability 16,616,855 48,388,906 Net OPEB Liability - 3,415,025 Other Non-current Liabilities 3,550,571 3,337,674 Total Non-current Liabilities 132,115,423 169,412,622 Total Liabilities 164,300,587 199,957,244 DEFERRED INFLOWS OF RESOURCES Deferred Actuarial Pension Costs (Note 7)1,366,658 1,157,175 Deferred Actuarial OPEB Costs (Note 8)2,274,249 544,777 Total Deferred Inflows of Resources 3,640,907 1,701,952 NET POSITION Net Investment in Capital Assets 345,156,470 354,639,520 Restricted for Debt Service 4,261,399 4,248,007 Unrestricted 38,048,894 28,707,083 Total Net Position 387,466,763$ 387,594,610$ STATEMENTS OF NET POSITION - CONTINUED JUNE 30, 2020 AND 2019 The accompanying notes are an integral part of this statement. 12 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 2020 2019 OPERATING REVENUES Water Sales 90,435,148$ 86,756,222$ Wastewater Revenue 2,921,310 2,961,157 Connection and Other Fees 2,582,351 2,234,787 Total Operating Revenues 95,938,809 91,952,166 OPERATING EXPENSES Cost of Water Sales 62,573,257 60,065,964 Wastewater 2,439,117 2,784,579 Administrative and General 25,196,555 24,070,648 Depreciation 16,778,967 16,807,797 Total Operating Expenses 106,987,896 103,728,988 Operating Income (Loss)(11,049,087)(11,776,822) NON-OPERATING REVENUES (EXPENSES) Investment Earnings 1,784,834 1,978,392 Taxes and Assessments 4,939,950 4,671,182 Availability Charges 694,768 723,246 Gain (Loss) on Disposal of Capital Assets (1,243,742)(1,058,571) Rents and Leases 1,501,328 1,384,211 Miscellaneous Revenues 1,936,162 2,800,613 Donations (121,600)(118,040) Interest Expense (4,953,987)(4,713,883) Miscellaneous Expenses (558,405)(3,293,055) Total Non-operating Revenues (Expenses)3,979,308 2,374,095 Income (Loss) Before Capital Contributions (7,069,779)(9,402,727) Capital Contributions 6,941,932 9,456,809 Change in Net Position (127,847)54,082 Total Net Position, Beginning 387,594,610 387,540,528 Total Net Position, Ending 387,466,763$ 387,594,610$ STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION FOR THE YEARS ENDED JUNE 30, 2020 AND 2019 The accompanying notes are an integral part of this statement. 13 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from Customers 91,797,189$ 90,299,887$ Receipts from Connections and Other Fees 2,582,351 2,234,787 Receipts from Property Rents and Leases 1,501,328 1,384,211 Other Receipts 1,857,963 2,702,585 Payments to Suppliers (64,513,739)(63,834,433) Payments to Employees (21,233,287)(54,403,110) Other Payments (680,005)(3,411,095) Net Cash Provided By (Used For) Operating Activities 11,311,800 (25,027,168) CASH FLOWS FROM NONCAPITAL AND RELATED FINANCING ACTIVITIES Receipts from Taxes and Assessments 4,911,183 4,689,093 Net Cash Provided By (Used For) Noncapital and Related Financing Activities 4,911,183 4,689,093 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from Capital Contributions 5,223,069 6,788,777 Proceeds from Sale of Capital Assets 139,965 50,119 Proceeds from Debt Related Taxes and Assessments 694,768 723,246 Proceeds from Long-Term Debt 3,106,320 35,145,512 Principal Payments on Long-Term Debt (4,725,000)(10,940,000) Interest Payments and Fees (5,472,280)(4,708,034) Acquisition and Construction of Capital Assets (14,637,213)(22,707,238) Net Cash Provided By (Used For) Capital and Related Financing Activities (15,670,371)4,352,382 CASH FLOWS FROM INVESTING ACTIVITIES Interest Received on Investments 1,865,617 1,932,821 Proceeds from Sale and Maturities of Investments 25,918,767 43,170,616 Purchase of Investments (7,709,647)(207,913) Net Cash Provided By (Used For) Investing Activities 20,074,737 44,895,524 Net Increase (Decrease) in Cash and Cash Equivalents 20,627,349 28,909,831 Cash and Cash Equivalents - Beginning 53,138,305 24,228,474 Cash and Cash Equivalents - Ending 73,765,654$ 53,138,305$ Continued STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2020 AND 2019 The accompanying notes are an integral part of this statement.14 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 2020 2019 Reconciliation of Operating Income (Loss) to Net Cash Flows Provided By (Used For) Operating Activities: Operating Income (Loss)(11,049,087)$ (11,776,822)$ Adjustments to Reconcile Operating Income to Net Cash Provided By (Used For) Operating Activities: Depreciation 16,778,967 16,807,797 Receipts from Property Rents and Leases 1,501,328 1,384,211 Miscellaneous Revenues 1,857,963 2,702,585 Miscellaneous Expenses and Donations (680,005) (3,411,095) (Increase) Decrease in Accounts Receivable (1,632,150) 321,424 (Increase) Decrease in Inventory (167,018) 47,191 (Increase) Decrease in Prepaid Items and Other Receivables (510,139) (475,011) (Increase) Decrease in Net OPEB Asset (20,021) - (Increase) Decrease in Deferred Actuarial Pension Costs 35,664,453 (28,836,589) (Increase) Decrease in Deferred Actuarial OPEB Costs 1,070,039 (7,570) Increase (Decrease) in Accounts Payable 2,162,293 (1,375,741) Increase (Decrease) in Accrued Payroll and Related Expenses 172,274 (55,612) Increase (Decrease) in Other Accrued Liabilities (874,754) 1,429,619 Increase (Decrease) in Customer and Developer Deposits 72,881 261,084 Increase (Decrease) in Prepaid Capacity Fees 212,897 219,969 Increase (Decrease) in Net OPEB Liability (3,415,025) (1,295,467) Increase (Decrease) in Net Pension Liability (31,772,051) (1,193,410) Increase (Decrease) in Deferred Actuarial Pension Costs 209,483 220,941 Increase (Decrease) in Deferred Actuarial OPEB Costs 1,729,472 5,328 Net Cash Provided By (Used For) Operating Activities 11,311,800$ (25,027,168)$ Schedule of Cash and Cash Equivalents: Current Assets: Cash and Cash Equivalents 65,089,488$ 34,024,168$ Board Designated Cash and Cash Equivalents 2,598,569 - Restricted Cash and Cash Equivalents 6,077,597 19,114,137 Total Cash and Cash Equivalents 73,765,654$ 53,138,305$ Supplemental Disclosures Non-Cash Investing and Financing Activities Consisted of the Following: Contributed Capital for Water and Sewer System 1,718,863$ 2,668,032$ Change in Fair Value of Investments and Recognized Gains/Losses (432,728) (685,227) Amortization Related to Long-term Debt 474,340 431,482 STATEMENTS OF CASH FLOWS - CONTINUED FOR THE YEARS ENDED JUNE 30, 2020 AND 2019 The accompanying notes are an integral part of this statement.15 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 16 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 NOTE DESCRIPTION PAGE 1 Reporting Entity and Summary of Significant Accounting Policies..……….. 17 - 24 2 Cash and Investments………………………………………………………... 25 - 29 3 Fair Value Measurements…………………………………………..………... 30 - 31 4 Capital Assets…………………………………………………..……………. 32 - 33 5 Long-Term Debt………………………………………………….…………. 34 - 39 6 Net Position………………………………………………………………….. 40 7 Defined Benefit Pension Plan……………………………………………….. 40 - 46 8 Other Post Employment Benefits………………………..…………............... 47 - 52 9 Water Conservation Authority………………………………………............. 52 - 53 10 Commitments and Contingencies……………………………………………. 53 - 54 11 Risk Management……………………………………………………………. 54 - 55 12 Segment Information………………………………………………..……….. 55 - 58 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 17 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A) Reporting Entity The reporting entity Otay Water District (the “District”) includes the accounts of the District, Otay Service Corporation (the “Corporation”) and the Otay Water District Financing Authority (the “Financing Authority”). The Otay Water District (the “District”) is a public entity established in 1956 pursuant to the Municipal Water District Law of 1911 (Section 711 et. Seq. of the California Water Code) for the purpose of providing water and sewer services to the properties in the District. The District is governed by a Board of Directors consisting of five directors elected by geographical divisions based on District population for a four-year alternating term. The District formed the Otay Service Corporation on June 21, 1993, a nonprofit public benefit corporation duly organized and existing under the laws of the State of California. The Service Corporation was formed to assist the District in the financing of public capital improvements. The District formed the Financing Authority on March 3, 2010 under the Joint Exercise of Powers Act, constituting Articles 1 through 4 (commencing with Section 6500) of Chapter 5, Division 7, Title 1 of the California Government Code. The Financing Authority was formed to assist the District in the financing of public capital improvements. The financial statements present the District and its component units. The District is the primary government unit. Component units are those entities which are financially accountable to the primary government, either because the District appoints a voting majority of the component unit’s board, or because the component units will provide a financial benefit or impose a financial burden on the District. The District has accounted for the Service Corporation and Financing Authority as “blended” component units. Despite being legally separate, the Service Corporation and Financing Authority are so intertwined with the District that they are in substance, part of the District’s operations. Accordingly, the balances and transactions of these component units are reported within the funds of the District. Separate financial statements are not issued for the Service Corporation and the Financing Authority. B) Measurement Focus, Basis of Accounting and Financial Statement Presentation Measurement focus is a term used to describe “which” transactions are recorded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied. The accompanying financial statements are reported using the economic resources measurement focus, and the accrual basis of accounting. Under the economic measurement focus all assets and liabilities (whether current or noncurrent) associated with these activities are included on the Statements of Net Position. The Statements of Revenues, Expenses and Changes in Net Position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. The District reports its activities as an enterprise fund, which is used to account for operations that are financed and operated in a manner similar to a private business enterprise, where the intent of the District is that the costs (including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 18 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued B) Measurement Focus, Basis of Accounting and Financial Statement Presentation - Continued The basic financial statements of the Otay Water District have been prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for governmental accounting financial reporting purposes. Net position of the District is classified into three components: (1) net investment in capital assets, (2) restricted net position, and (3) unrestricted net position. These classifications are defined as follows: Net Investment in Capital Assets This component of net position consists of capital assets, net of accumulated depreciation and reduced by the outstanding balances of notes or borrowing that are attributable to the acquisition of the assets, construction, or improvement of those assets. If there are significant unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds are not included in the calculation of the net investment in capital assets. Restricted Net Position This component of net position consists of net position with constrained use through external constraints imposed by creditors (such as through debt covenants), grantors, contributions, or laws or regulations of other governments or constraints imposed by law through constitutional provisions or enabling legislation. Unrestricted Net Position This component of net position consists of net position that do not meet the definition of “net investment in capital assets” or “restricted net position”. The District distinguishes operating revenues and expenses from those revenues and expenses that are non-operating. Operating revenues are those revenues that are generated by water sales and wastewater services while operating expenses pertain directly to the furnishing of those services. Non-operating revenues and expenses are those revenues and expenses generated that are not associated with the normal business of supplying water and wastewater treatment services. The District recognizes revenues from water sales, wastewater revenues, and meter fees as they are earned. Taxes and assessments are recognized as revenues based upon amounts reported to the District by the County of San Diego, net of allowance for delinquencies of $28,227 at June 30, 2020 and $25,030 at June 30, 2019. Additionally, capacity fee contributions received which are related to specific operating expenses are offset against those expenses and included in Cost of Water Sales in the Statements of Revenues and Expenses and Changes in Net Position. Sometimes the District will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted - net position, a flow assumption must be made about the order in which the resources are considered to be applied. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 19 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued B) Measurement Focus, Basis of Accounting and Financial Statement Presentation - Continued It is the District’s practice to consider restricted - net position to have been depleted before unrestricted - net position is applied, however it is at the Board’s discretion. C) New Accounting Pronouncements Implemented as of June 30, 2020 Governmental Accounting Standard Board Statement No. 95 In May of 2020, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The objective of this statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic by postponing the effective dates of certain provisions in Statements and Implementation Guides which are as follows: a. Statement 83 - Reporting periods beginning after June 15, 2019. b. Statement 84 and Implementation Guide 2019-2 - Reporting periods beginning after December 15, 2019. c. Statement 87 and Implementation Guide 2019-3 - Fiscal years beginning after June 15, 2021, and all reporting periods thereafter. d. Statement 88 - Reporting periods beginning after June 15, 2019. e. Statement 89 - Reporting periods beginning after December 15, 2020. f. Statement 90 - Reporting periods beginning after December 15, 2019. g. Statement 91 - Reporting periods beginning after December 15, 2021. h. Statement 92, paragraphs 6 and 7 - Fiscal years beginning after June 15, 2021. i. Statement 92, paragraphs 8, 9, and 12 - Reporting periods beginning after June 15, 2021. j. Statement 92, paragraph 10 - Government acquisitions occurring in reporting periods beginning after June 15, 2021. k. Statement 93, paragraphs 13 and 14 - Fiscal years beginning after June 15, 2021, and all reporting periods thereafter. l. Implementation Guide 2017-3, Questions 4.484 and 4.491 - The first reporting period in which the measurement date of the (collective) net OPEB liability is on or after June 15, 2019. m. Implementation Guide 2017-3, Questions 4.85, 4.103, 4.108, 4.109, 4.225, 4.239, 4.244, 4.245, and 5.1-5.4 - Actuarial valuations as of December 15, 2018, or later. n. Implementation Guide 2018-1 - Reporting periods beginning after June 15, 2019. o. Implementation Guide 2019-1- Reporting periods beginning after June 15, 2020. Statement No. 95 is effective immediately. The District has elected to delay certain provisions in the GASB Statements as allowed by GASB Statement No. 95. GASB Statements Nos. 83, 88 and 89 were implemented by the District in fiscal year 2019. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 20 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued C) New Accounting Pronouncements - Continued Implemented as of June 30, 2019 Governmental Accounting Standard Board Statement No. 83 In November of 2016, GASB issued Statement No. 83, Certain Asset Retirement Obligations. This Statement was issued to address the criteria for the recognition and measurement of the liability and corresponding deferred outflows of resources associated with certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. Statement No. 83 is effective for reporting periods beginning after June 15, 2018. Currently, this Statement has no effect on the District’s financial statements. Governmental Accounting Standard Board Statement No. 88 In March of 2018, GASB issued Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. This Statement was issued to improve the information that is disclosed in the notes to government financial statements related to debt, including direct borrowings and direct placements. This Statement requires that additional essential information related to debt be disclosed in notes to financial statements, including unused lines of credit; assets pledged as collateral for the debt; and terms specified in debt agreements related to significant events of default with finance-related consequences, significant termination events with finance-related consequences, and significant subjective acceleration clauses. Statement No. 88 is effective for fiscal years beginning after June 15, 2018. Currently, this Statement has no effect on the District’s financial statements. Governmental Accounting Standard Board Statement No. 89 In June of 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement was issued to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Statement No. 89 is effective for fiscal years beginning after December 15, 2019. The District elected to early implement this Statement in the 2019 fiscal year which is reflected in the District’s financial statements. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 21 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued C) New Accounting Pronouncements - Continued Pending Accounting Standards - Continued GASB has issued the following statements which impact the District’s financial reporting requirements in the future: i. GASB 84 – “Fiduciary Activities”, effective for fiscal years beginning after December 15, 2019*. ii. GASB 87 – “Leases”, effective for fiscal years beginning after June 15, 2021*. iii. GASB 90 – “Majority Equity Interests – an amendment of GASB Statements No. 14 and No. 61”, effective for fiscal years beginning after December 15, 2019*. iv. GASB 91 – “Conduit Debt Obligations”, effective for fiscal years beginning after December 15, 2021*. v. GASB 92 – “Omnibus 2020”, effective for reporting periods beginning after June 15, 2021*. vi. GASB 93 – “Replacement of Interbank Offered Rates”, effective for reporting periods beginning after June 15, 2021*. vii. GASB 94 – “Public-Private and Public-Public Partnerships and Availability Payment Arrangements”, effective for reporting periods beginning after June 15, 2022. viii. GASB 96 – “Subscription-Based Information Technology Arrangements”, effective for reporting periods beginning after June 15, 2022. ix. GASB 97 – “Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans”, effective for reporting periods beginning after June 15, 2021. *These GASB Statements original effective dates were postponed by GASB Statement No. 95. D) Deferred Outflows / Inflows of Resources In addition to assets, the Statements of Net Position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has two items that qualify for reporting in this category, deferred actuarial pension costs and deferred actuarial OPEB costs are items that are deferred and recognized as an outflow of resources in the period the amounts become available. In addition to liabilities, the Statements of Net Position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time. The District has two items that qualify for reporting in this category. Accordingly, the items, deferred actuarial pension costs and deferred actuarial OPEB costs, are deferred and recognized as an inflow of resources in the period that the amounts become available. E) Statements of Cash Flows For purposes of the Statements of Cash Flows, the District considers all highly liquid investments (including restricted assets) with a maturity period, at purchase, of three months or less to be cash equivalents. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 22 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued F) Investments Investments are stated at their fair value, which represents the quoted or stated market value. Investments that are not traded on a market, such as investments in external pools, are valued based on the stated fair value as represented by the external pool. All investments are stated at their fair value. The District has not elected to report certain investments at amortized costs. G) Inventory and Prepaid Items Inventory consists primarily of materials used in the construction and maintenance of the water and sewer system and is valued at weighted average cost. Both inventory and prepaid items use the consumption method whereby they are reported as an asset and expensed as they are consumed. H) Capital Assets Capital assets are recorded at cost, where historical records are available, and at an estimated historical cost where no historical records exist. Infrastructure assets in excess of $20,000 and other capital assets in excess of $10,000 are capitalized if they have an expected useful life of two years or more. The District will also capitalize individual purchases under the capitalization threshold if they are part of a new capital program. The cost of purchased and self- constructed additions to utility plant and major replacements of property are capitalized. Costs include materials, direct labor, transportation, and such indirect items as engineering, supervision, employee fringe benefits, overhead, and interest incurred during the construction period. Repairs, maintenance, and minor replacements of property are charged to expense. Donated assets are capitalized at their acquisition value on the date contributed. Depreciation is calculated using the straight-line method over the following estimated useful lives: Water System 15-70 Years Field Equipment 2-50 Years Buildings 30-50 Years Communication Equipment 2-10 Years Transportation Equipment 2-7 Years Office Equipment 2-10 Years Recycled Water System 50-75 Years Sewer System 25-50 Years I) Compensated Absences It is the District’s policy to record vested or accumulated vacation and sick leave as an expense and liability as benefits accrue to employees. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 23 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued I) Compensated Absences - Continued June 30, 2020 Beginning Ending Due Within Balance Additions Reductions Balance One Year Compensated Absences $ 3,011,855 $ 1,644,010 $ 1,409,593 $ 3,246,272 $ 324,627 Current portion is reflected in accrued payroll liabilities and remainder in other non-current liabilities on the Statements of Net Position. June 30, 2019 Beginning Ending Due Within Balance Additions Reductions Balance One Year Compensated Absences $ 2,807,614 $ 1,637,194 $ 1,432,953 $ 3,011,855 $ 301,186 Current portion is reflected in accrued payroll liabilities and remainder in other non-current liabilities on the Statements of Net Position. J) Classification of Liabilities Certain current liabilities have been classified as current liabilities payable from restricted assets as they will be funded from restricted assets. K) Allowance for Doubtful Accounts The District charges doubtful accounts arising from water sales receivable to bad debt expense when it is probable that the accounts will be uncollectible. Uncollectible accounts are determined by the allowance method based upon prior experience and management’s assessment of the collectability of existing specific accounts. The allowance for doubtful accounts was $201,152 for 2020 and $96,944 for 2019. L) Property Taxes Tax levies are limited to 1% of full market value (at time of purchase) which results in a tax rate of $1.00 per $100 assessed valuation, under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this limitation. The County of San Diego (the “County”) bills and collects property taxes on behalf of the District. The County’s tax calendar year is July 1 to June 30. Property taxes attach as a lien on property on January 1. Taxes are levied on July 1 and are payable in two equal installments on November 1 and February 1, and become delinquent after December 10 and April 10, respectively. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 24 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 1) REPORTING ENTITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued M) Pensions For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the District’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. N) Other Post-Employment Benefits (OPEB) For purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: 2020 2019 Valuation Date June 30, 2019 June 30, 2018 Measurement Date June 30, 2019 June 30, 2018 Measurement Period July 1, 2018 to June 30, 2019 July 1, 2017 to June 30, 2018 O) Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities, and deferred inflows of resources, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. P) Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year presentation. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 25 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 2) CASH AND INVESTMENTS The primary goals of the District’s Investment Policy are to assure compliance with all Federal, State, and Local laws governing the investment of funds under the control of the organization, protect the principal of investments entrusted, remain sufficiently liquid to enable the District to meet all operating requirements and generate income under the parameters of such policies. Cash and Investments are classified in the accompanying financial statements as follows: 2020 2019 Statements of Net Position: Cash and Cash Equivalents $ 65,089,488 $ 34,024,168 Board Designated Cash and Cash Equivalents 2,598,569 - Restricted Cash and Cash Equivalents 6,077,597 19,114,137 Investments - 18,951,991 Board Designated Investments - 2,537,589 Restricted Investments 3,740,520 460,060 Total Cash and Investments $ 77,506,174 $ 75,087,945 Cash and Investments consist of the following: 2020 2019 Cash on Hand $ 2,950 $ 2,950 Deposits with Financial Institutions 2,775,114 1,218,516 Investments 74,728,110 73,866,479 Total Cash and Investments $ 77,506,174 $ 75,087,945 Investments Authorized by the California Government Code and the District’s Investment Policy The table below identifies the investment types that are authorized for the District by the California Government Code (or the District’s Investment Policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the District’s Investment Policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the District, rather than the general provisions of the California Government Code or the District’s Investment Policy. Maximum Maximum Authorized Maximum Percentage Investment Investment Type Maturity Of Portfolio(1) In One Issuer U.S. Treasury Obligations 5 years None None U.S. Government Sponsored Entities 5 years None None Certificates of Deposit 5 years 15% None Corporate Medium-Term Notes 5 years 10% 2% Commercial Paper 270 days 10% 2% Money Market Mutual Funds N/A 10% None County Pooled Investment Funds N/A None None Local Agency Investment Fund (LAIF) N/A None None (1) Excluding amounts held by bond trustee that are not subject to California Government Code restrictions. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 26 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 2) CASH AND INVESTMENTS - Continued Investments Authorized by Debt Agreements Investments of debt proceeds held by the bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the District’s Investment Policy. Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchasing investments with shorter durations than the maximum allowable under the District’s Investment Policy and by timing cash flows from maturities, so that a portion of the portfolio is maturing or coming close to maturity evenly over time, as necessary, to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the District’s investments to market interest rate fluctuations are provided by the following tables that show the distribution of the District’s investments by maturity as of June 30, 2020 and 2019. June 30, 2020 Remaining Maturity (in Months) 12 Months 13 to 24 25 to 60 More Than Investment Type Or Less Months Months 60 Months U.S. Government Sponsored Entities $ 3,740,520 $ - $ 3,740,520 $ - $ - Local Agency Investment Fund (LAIF) 65,748,989 65,748,989 - - - San Diego County Pool 5,155,000 5,155,000 - - - Money Market Funds 83,601 83,601 - - - Total $ 74,728,110 $ 70,987,590 $ 3,740,520 $ - $ - June 30, 2019 Remaining Maturity (in Months) 12 Months 13 to 24 25 to 60 More Than Investment Type Or Less Months Months 60 Months U.S. Government Sponsored Entities $ 31,670,612 $ 27,673,372 $ 3,997,240 $ - $ - Local Agency Investment Fund (LAIF) 41,855,272 41,855,272 - - - San Diego County Pool 281,000 281,000 - - - Money Market Funds 59,595 59,595 - - - Total $ 73,866,479 $ 69,869,239 $ 3,997,240 $ - $ - DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 27 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 2) CASH AND INVESTMENTS - Continued Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the District’s Investment Policy, or debt agreements, and the Moody’s ratings as of June 30, 2020 and 2019. June 30, 2020 Minimum Rating as of Year End Legal Not Investment Type Rating AAA AA A-1 Rated U.S. Government Sponsored Entities $ 3,740,520 N/A $ 3,740,520 $ - $ - $ - Local Agency Investment Fund (LAIF) 65,748,989 N/A - - - 65,748,989 San Diego County Pool 5,155,000 N/A - - - 5,155,000 Money Market Funds 83,601 N/A - - 83,601 - Total $ 74,728,110 $ 3,740,520 $ - $ 83,601 $ 70,903,989 June 30, 2019 Minimum Rating as of Year End Legal Not Investment Type Rating AAA AA A-1 Rated U.S. Government Sponsored Entities $ 31,670,612 N/A $ 31,670,612 $ - $ - $ - Local Agency Investment Fund (LAIF) 41,855,272 N/A - - - 41,855,272 San Diego County Pool 281,000 N/A - - - 281,000 Money Market Funds 59,595 N/A - - 59,595 - Total $ 73,866,479 $ 31,670,612 $ - $ 59,595 $ 42,136,272 Concentration of Credit Risk The investment policy of the District contains various limitations on the amounts that can be invested in any one type or group of investments and in any issuer, beyond that stipulated by the California Government Code, Sections 53600 through 53692. All the investments for fiscal years 2020 and 2019 and within the limitations of the District’s investment policy. The investments listed below disclose the concentration of risk within the District’s investment portfolio. Investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total District investments as of June 30, 2020 and 2019: June 30, 2020 Issuer Investment Type Reported Amount Federal Home Loan Bank U.S. Government Sponsored Entities $ 3,740,520 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 28 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 2) CASH AND INVESTMENTS - Continued Concentration of Credit Risk - Continued June 30, 2019 Issuer Investment Type Reported Amount Federal Home Loan Bank U.S. Government Sponsored Entities $ 5,986,340 Federal National Mortgage Association U.S. Government Sponsored Entities $ 19,689,152 Federal Farm Credit Banks U.S. Government Sponsored Entities $ 3,995,820 Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the District’s Investment Policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2020, $2,937,575 and as of June 30, 2019, $1,570,995 of the District’s deposits with financial institutions in excess of federal depository insurance limits, were held in collateralized accounts. Local Agency Investment Fund (LAIF) The District is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the District’s investment in this pool is reported in the accompanying financial statements at amounts based upon District’s pro- rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost-basis. The LAIF is a special fund of the California State Treasury through which local governments may pool investments. The District may invest up to $65,000,000 in the fund. Investments in LAIF are highly liquid, as deposits can be converted to cash within twenty-four hours without loss of interest. Investments with LAIF are secured by the full faith and credit of the State of California. The yield of LAIF for the quarter ended June 30, 2020 was 1.47%. The estimated amortized cost and fair value of the LAIF pool at June 30, 2020 was $101,110,343,833 and $101,607,078,218. The District’s share of the pool at June 30, 2020 was approximately 0.05895%. The yield of LAIF for the quarter ended June 30, 2019 was 2.57%. The estimated amortized cost and fair value of the LAIF pool at June 30, 2019 was $105,633,660,465 and $105,814,483,092. The District’s share of the pool at June 30, 2019 was approximately 0.03955%. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 29 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 2) CASH AND INVESTMENTS - Continued San Diego County Pooled Fund The San Diego County Pooled Investment Fund (SDCPIF) is a pooled investment fund program governed by the County of San Diego Board of Supervisors, and administered by the County of San Diego Treasurer and Tax Collector. Investments in SDCPIF are highly liquid as deposits and withdrawals can be made at anytime without penalty, determined on an amortized cash basis, the same as the fair value of the District’s position in the pool. The County of San Diego’s bank deposits are either federally insured or collateralized in accordance with the California Government Code. Pool detail is included in the County of San Diego Comprehensive Annual Financial Report (CAFR). Copies of the CAFR may be obtained from the County of San Diego Auditor-Controller’s Office – 1600 Pacific Coast Highway, San Diego California 92101. Restricted Cash and Cash Equivalents 2020 2019 Debt Service: General Obligation Bond ID No. 27-2009 $ 437,278 $ - Water Revenue Bond Series 2010A 24,452 1,044,426 Water Revenue Bond Series 2010B 59,149 2,743,521 Water Revenue Bond Series 2018 5,556,718 15,326,190 Total $ 6,077,597 $ 19,114,137 Board Designated Cash and Investments Cash and investments are Board restricted for the cost of the following District projects: 2020 2019 Cash and Cash Equivalents: New Water Supply $ 2,598,569 $ - Investments: New Water Supply - 2,537,589 Total $ 2,598,569 $ 2,537,589 Restricted Investments 2020 2019 Debt Service: General Obligation Bond ID No. 27-2009 $ - $ 460,060 Water Revenue Bond Series 2010A 1,029,924 - Water Revenue Bond Series 2010B 2,710,596 - Total $ 3,740,520 $ 460,060 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 30 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 3) FAIR VALUE MEASUREMENTS Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurements and Application, provides the framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value with Level 1 given the highest priority and Level 3 the lowest priority. The three levels of the fair value hierarchy are as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the organization has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include the following: a. Quoted prices for similar assets or liabilities in active markets. b. Quoted prices for identical or similar assets or liabilities in markets that are not active. c. Inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volatilities, prepayment speeds, loss severities, credit risks, and default rates). d. Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs). Level 3 inputs are unobservable inputs for the asset or liability. Fair value of assets measured on a recurring basis at June 30, 2020 and 2019, are as follows: June 30, 2020 Significant Other Observable Inputs Fair Value (Level 2) Uncategorized U.S. Government Sponsored Entities $ 3,740,520 $ 3,740,520 $ - Local Agency Investment Fund (LAIF) 65,748,989 - 65,748,989 San Diego County Pool 5,155,000 - 5,155,000 Money Market Funds 83,601 83,601 - Total $ 74,728,110 $ 3,824,121 $ 70,903,989 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 31 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 3) FAIR VALUE MEASUREMENTS - Continued June 30, 2019 Significant Other Observable Inputs Fair Value (Level 2) Uncategorized U.S. Government Sponsored Entities $ 31,670,612 $ 31,670,612 $ - Local Agency Investment Fund (LAIF) 41,855,272 - 41,855,272 San Diego County Pool 281,000 - 281,000 Money Market Funds 59,595 59,595 - Total $ 73,866,479 $ 31,730,207 $ 42,136,272 Investments classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Uncategorized investments do not fall under the fair value hierarchy as there is no active market for the investments. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 32 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 4) CAPITAL ASSETS The following is a summary of changes in Capital Assets for the year ended June 30, 2020: Beginning Ending Balance Additions Deletions Balance Capital Assets, Not Depreciated: Land $ 14,403,823 $ 19,950 $ - $ 14,423,773 Construction in Progress 33,149,164 14,637,214 (23,074,534) 24,711,844 Total Capital Assets, Not Depreciated 47,552,987 14,657,164 (23,074,534) 39,135,617 Capital Assets, Being Depreciated: Infrastructure 652,066,029 23,561,440 (2,927,831) 672,699,638 Field Equipment 8,572,710 208,646 (382,634) 8,398,722 Buildings 19,242,739 220,154 - 19,462,893 Transportation Equipment 3,525,948 504,210 (413,706) 3,616,452 Communication Equipment 3,417,918 64,066 (778,525) 2,703,459 Office Equipment 16,781,571 219,347 (556,677) 16,444,241 Total Capital Assets, Being Depreciated 703,606,915 24,777,863 (5,059,373) 723,325,405 Less Accumulated Depreciation: Infrastructure 256,979,110 14,846,658 (1,558,358) 270,267,410 Field Equipment 6,385,742 394,970 (382,634) 6,398,078 Buildings 8,915,004 525,446 - 9,440,450 Transportation Equipment 2,588,003 242,050 (410,212) 2,419,841 Communication Equipment 2,915,093 190,218 (778,525) 2,326,786 Office Equipment 15,067,603 579,625 (541,520) 15,105,708 Total Accumulated Depreciation 292,850,555 16,778,967 (3,671,249) 305,958,273 Total Capital Assets, Being Depreciated, Net 410,756,360 7,998,896 (1,388,124) 417,367,132 Total Capital Assets, Net $ 458,309,347 $ 22,656,060 $ (24,462,658) $ 456,502,749 Depreciation expense for the year ended June 30, 2020 was $16,778,967. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 33 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 4) CAPITAL ASSETS - Continued The following is a summary of changes in Capital Assets for the year ended June 30, 2019: Beginning Ending Balance Additions Deletions Balance Capital Assets, Not Depreciated: Land $ 14,406,778 $ - $ (2,955) $ 14,403,823 Construction in Progress 17,618,059 22,707,240 (7,176,135) 33,149,164 Total Capital Assets, Not Depreciated 32,024,837 22,707,240 (7,179,090) 47,552,987 Capital Assets, Being Depreciated: Infrastructure 647,074,001 7,980,161 (2,988,133) 652,066,029 Field Equipment 8,518,901 803,018 (749,209) 8,572,710 Buildings 20,080,216 270,320 (1,107,797) 19,242,739 Transportation Equipment 3,429,304 338,220 (241,576) 3,525,948 Communication Equipment 3,514,315 101,878 (198,275) 3,417,918 Office Equipment 17,649,987 353,273 (1,221,689) 16,781,571 Total Capital Assets, Being Depreciated 700,266,724 9,846,870 (6,506,679) 703,606,915 Less Accumulated Depreciation: Infrastructure 243,900,677 14,960,831 (1,882,398) 256,979,110 Field Equipment 6,819,064 314,198 (747,520) 6,385,742 Buildings 9,505,939 516,862 (1,107,797) 8,915,004 Transportation Equipment 2,627,069 201,495 (240,561) 2,588,003 Communication Equipment 2,860,523 252,845 (198,275) 2,915,093 Office Equipment 15,727,726 561,566 (1,221,689) 15,067,603 Total Accumulated Depreciation 281,440,998 16,807,797 (5,398,240) 292,850,555 Total Capital Assets, Being Depreciated, Net 418,825,726 (6,960,927) (1,108,439) 410,756,360 Total Capital Assets, Net $ 450,850,563 $ 15,746,313 $ (8,287,529) $ 458,309,347 Depreciation expense for the year ended June 30, 2019 was $16,807,797. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 34 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT Long-term liabilities for the year ended June 30, 2020 are as follows: Beginning Ending Due Within Balance Additions Deletions Balance One Year General Obligation Bonds: Improvement District No. 27 – 2009 $ 2,755,000 $ - $ 650,000 $ 2,105,000 $ 680,000 Unamortized Bond Premium 51,789 - 16,354 35,435 - Net General Obligation Bonds 2,806,789 - 666,354 2,140,435 680,000 Revenue Bonds: 2010 Water Revenue Bonds Series A 6,905,000 - 1,015,000 5,890,000 1,065,000 2010 Water Revenue Bonds Series B 36,355,000 - - 36,355,000 - 2013 Water Revenue Refunding Bonds 3,875,000 - 715,000 3,160,000 745,000 2016 Water Revenue Refunding Bonds 30,125,000 - 1,100,000 29,025,000 1,155,000 2018 Water Revenue Bonds 32,435,000 - 1,245,000 31,190,000 1,310,000 2019 Wastewater Revenue Bonds - 3,120,000 - 3,120,000 - 2010 Series A Unamortized Premium 390,609 - 74,402 316,207 - 2013 Bonds Unamortized Premium 400,396 - 96,095 304,301 - 2016 Bonds Unamortized Premium 3,065,476 - 178,572 2,886,904 - 2018 Bonds Unamortized Premium 2,637,747 - 109,148 2,528,599 - 2019 Bonds Unamortized Discount - (13,680) (231) (13,449) - Net Revenue Bonds 116,189,228 3,106,320 4,532,986 114,762,562 4,275,000 Total Long-Term Liabilities $ 118,996,017 $ 3,106,320 $ 5,199,340 $ 116,902,997 $ 4,955,000 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 35 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT - Continued Long-term liabilities for the year ended June 30, 2019 are as follows: Beginning Ending Due Within Balance Additions Deletions Balance One Year General Obligation Bonds: Improvement District No. 27 – 2009 $ 3,390,000 $ - $ 635,000 $ 2,755,000 $ 650,000 Unamortized Bond Premium 68,143 - 16,354 51,789 - Net General Obligation Bonds 3,458,143 - 651,354 2,806,789 650,000 Certificates of Participation: 1996 Certificates of Participation 7,600,000 - 7,600,000 (1) - - 1996 COPS Unamortized Discount (6,707) - (6,707) - - Net Certificates of Participation 7,593,293 - 7,593,293 - - Revenue Bonds: 2010 Water Revenue Bonds Series A 7,880,000 - 975,000 6,905,000 1,015,000 2010 Water Revenue Bonds Series B 36,355,000 - - 36,355,000 - 2013 Water Revenue Refunding Bonds 4,560,000 - 685,000 3,875,000 715,000 2016 Water Revenue Refunding Bonds 31,170,000 - 1,045,000 30,125,000 1,100,000 2018 Water Revenue Bonds - 32,435,000 - 32,435,000 1,245,000 2010 Series A Unamortized Premium 465,009 - 74,400 390,609 - 2013 Bonds Unamortized Premium 496,493 - 96,097 400,396 - 2016 Bonds Unamortized Premium 3,244,048 - 178,572 3,065,476 - 2018 Bonds Unamortized Premium - 2,710,512 72,765 2,637,747 - Net Revenue Bonds 84,170,550 35,145,512 3,126,834 116,189,228 4,075,000 Total Long-Term Liabilities $ 95,221,986 $ 35,145,512 $ 11,371,481 $ 118,996,017 $ 4,725,000 (1) This amount includes a bond refunding of $6,900,000. General Obligation Bonds In June 1998, the District issued $11,835,000 of General Obligation Refunding Bonds. The proceeds of this issue, together with other lawfully available monies, were to be used to establish an irrevocable escrow to advance refund and defease in their entirety the District’s previous outstanding General Obligation Bond issue. In November 2009, the District issued $7,780,000 of General Obligation Refunding Bonds Improvement District No. 27-2009 to refund the 1998 issue. The proceeds from the bond issue were $7,989,884, which included an original issue premium of $209,884. An amount of $7,824,647, which consisted of unpaid principal and accrued interest, was deposited into an escrow fund. Pursuant to an optional redemption clause in the 1998 bonds, the District was able to redeem the 1998 bonds, without premium at any time after September 1, 2009. On December 15, 2009 the 1998 bonds were refunded. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 36 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT - Continued General Obligation Bonds - Continued These bonds are general obligations of Improvement District No. 27 (ID 27) of the District. The Board of Directors has the power and is obligated to levy annual ad valorem taxes without limitation, as to rate or amount for payment of the bonds and the interest upon all property which is within ID 27 and subject to taxation. The General Obligation Bonds are payable from District-wide tax revenues. The Board may utilize other sources for servicing the bond debt and interest. The Improvement District No. 27-2009 General Obligation Refunding Bonds have interest rates from 3.00% to 4.00% with maturities through Fiscal Year 2023. Future debt service requirements for the bonds are as follows: For the Year Ended June 30, Principal Interest 2021 $ 680,000 $ 70,600 2022 705,000 42,900 2023 720,000 14,400 $ 2,105,000 $ 127,900 Certificates of Participation (COPS) In June 1996, COPS with face value of $15,400,000 were sold by the Otay Service Corporation to finance the cost of design, acquisition, and construction of certain capital improvements. An installment purchase agreement between the District, as Buyer, and the Corporation, as Seller, was executed for the scheduled payment of principal and interest associated with the COPS. The installment payments are to be paid from taxes and net revenues, as described in the installment agreement. The certificates bear interest at a variable weekly rate not to exceed 12%. The variable interest rate is tied to the 30-day LIBOR index and the Securities Industry and Financial Markets Association (SIFMA) index. An irrevocable letter of credit facility is necessary to market the District’s variable rate debt. This facility is with Union Bank and covers the outstanding principal and interest. The facility expires on June 29, 2020. The installment payments are to be paid annually at $350,000 to $1,100,000 from September 1, 1996 through September 1, 2026. During the 2019 fiscal year, these COPS were advanced refunded. The COPS debt issue contain various covenants and restrictions, principally that the District fix, prescribe, revise and collect rates, fees and charges for the Water System which will at lease sufficient to yield, during each fiscal year, taxes and net revenues equal to one hundred twenty-five percent (125%) of the debt service for such fiscal year. The District was in compliance with these rate covenants for the fiscal year ended June 30, 2019. Certificate of Participation (COPS) Advanced Refunding In November 2018, the District issued $32,435,000 in Water Revenue Bonds, Series 2018, with interest rates of 3% to 5% which a portion of the proceeds was used to advance refund $6,900,000 of the 1996 Certificates of Participation. Bond proceeds of $6,900,000 were used to advance refund the 1996 Certificates of Participation on November 1, 2018 to fully repay the obligation. The net savings and economic gain (loss) from this current advance refunding is unavailable due to the 1996 Certificates of Participation having a variable interest rate. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 37 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT - Continued Water Revenue Bonds In April 2010, Water Revenue Bonds with a face value of $50,195,000 were sold by the Otay Water District Financing Authority to provide funds for the construction of water storage and transmission facilities. The bond issue consisted of two series; Water Revenue Bonds, Series 2010A (Non-AMT Tax Exempt) with a face value of $13,840,000 plus a $1,078,824 original issue premium, and Water Revenue Bonds, Series 2010B (Taxable Build America Bonds) with a face value of $36,355,000. The Series 2010A bonds are due in annual installments of $785,000 to $1,295,000 from September 1, 2012 through September 1, 2025; bearing interest at 2% to 5.25%. The Series 2010B bonds are due in annual installments of $1,365,000 to $3,505,000 from September 1, 2026 through September 1, 2040; bearing interest at 6.377% to 6.577%. Interest on both Series is payable on September 1, 2010 and semiannually thereafter on March 1st and September 1st of each year until maturity or earlier redemption. The installment payments are to be made from taxes and net revenues of the Water System as described in the installment purchase agreement, on parity with the payments required to be made by the District for the 1996 Certificates of Participation described above and the 2013 and 2016 Water Revenue Refunding Bonds described below. The proceeds of the bonds will be used to fund the project described above as well as to fund reserve funds of $1,030,688 (Series 2010A) and $2,707,418 (Series 2010B). $542,666 was used to fund various costs of issuance. The original issue premium is being amortized over the 14-year life of the Series 2010A bonds. Amortization for the year ending June 30, 2020 was $74,402 and for June 30, 2019 was $74,400. The amortizations are included in interest expense. The unamortized premium at June 30, 2020 is $316,207 and at June 30, 2019 is $390,609. The 2010 Water Revenue Bonds contains various covenants and restrictions, principally that the District fix, prescribe, revise and collect rates, fees and charges for the Water System which will at least be sufficient to yield, during each fiscal year, taxes and net revenues equal to one hundred twenty-five percent (125%) of the debt service for such fiscal year. The District was in compliance with these rate covenants for the fiscal years ended June 30, 2020 and 2019. In June 2013, the 2013 Water Revenue Refunding Bonds were issued to defease the 2004 Refunding Certificates of Participation. The bonds were issued with a face value of $7,735,000 plus a $984,975 original issue premium. The bonds are due in annual installments of $660,000 to $835,000 from September 1, 2013 through September 1, 2023; bearing interest at 1% to 4%. The installment payments are to be made from taxes and net revenues of the Water System, on parity with the payments required to be made by the District for the 1996 and 2016 Water Revenue Bonds and the 2010A and 2010B described above. The original issue premium is being amortized over the 11 year life of the Series 2013 bonds. Amortization for the year ending June 30, 2019 was $96,095 and for June 30, 2019 was $96,097. The amortizations are included in interest expense. The unamortized premium at June 30, 2020 is $304,301 and at June 30, 2019 is $400,396. In May 2016, Water Revenue Refunding Bonds were issued to defease the 2007 Revenue Certificates of Participation. The bonds are due in annual installments of $1,200,000 to $2,235,000 from September 1, 2016 through September 1, 2036; bearing interest of 2% to 5%. The bonds were issued with a face value of $33,385,000 plus $3,630,950 original issue premium. The savings between the cash flow required to service, the old debt and the cash flow required to service the new debt is $5,664,140 and represent an economic gain on refunding of $4,538,175. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 38 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT - Continued Water Revenue Bonds - Continued The original issue premium is being amortized over the 20 year life of the Series 2016 bonds. Amortization for the year ending June 30, 2020 was $178,572 and for June 30, 2019 was $178,572. The amortizations are included in interest expense. The unamortized premium at June 30, 2020 is $2,886,904 and at June 30, 2019 is $3,065,476. In November 2018, Water Revenue Bonds were issued to provide funds for construction of water storage, treatment and transmission facilities and to refinance the 1996 Certificates of Participation. The bonds are due in annual installments of $775,000 to $1,915,000 from September 1, 2019 through September 1, 2043; bearing interest of 3% to 5%. The bonds were issued with a face value of $32,435,000 plus $2,710,512 original issue premium. The original issue premium is being amortized over the 25 year life of the Series 2018 bonds. Amortization for the year ending June 30, 2020 was $109,148 and for June 30, 2019 was $72,765. The amortization expense is included in interest expense. The unamortized premium at June 30, 2020 is $2,528,599 and at June 30, 2019 is $2,637,747. The total amount outstanding at June 30, 2020 and aggregate maturities of the revenue bonds for the fiscal years subsequent to June 30, 2020, are as follows: For the Year 2010 Water Revenue Bond Series A 2010 Water Revenue Bond Series B 2013 Water Revenue Refunding Bonds Ended June 30, Principal Interest Principal Interest Principal Interest 2021 $ 1,065,000 $ 271,112 $ - $ 2,371,868 $ 745,000 $ 111,500 2022 1,120,000 216,488 - 2,371,868 775,000 81,100 2023 1,175,000 159,113 - 2,371,868 805,000 49,500 2024 1,235,000 98,862 - 2,371,868 835,000 16,700 2025 1,295,000 33,994 - 2,371,868 - - 2026-2030 - - 7,745,000 10,685,178 - - 2031-2035 - - 10,570,000 7,756,703 - - 2036-2040 - - 14,535,000 3,664,211 - - 2041 - - 3,505,000 115,262 - - $ 5,890,000 $ 779,569 $ 36,355,000 $ 34,080,694 $ 3,160,000 $ 258,800 For the Year 2016 Water Revenue Refunding Bonds 2018 Water Revenue Refunding Bonds Ended June 30, Principal Interest Principal Interest 2021 $ 1,155,000 $ 1,063,456 $ 1,310,000 $ 1,361,038 2022 1,215,000 1,004,206 1,370,000 1,294,038 2023 1,285,000 941,706 1,455,000 1,223,413 2024 1,350,000 875,831 1,650,000 1,145,787 2025 1,420,000 806,581 1,730,000 1,061,288 2026-2030 8,210,000 2,941,181 6,980,000 4,107,437 2031-2035 9,985,000 1,319,885 6,485,000 2,663,512 2036-2040 4,405,000 130,413 6,360,000 1,346,743 2041-2044 - - 3,850,000 274,400 $ 29,025,000 $ 9,083,259 $ 31,190,000 $ 14,477,656 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 39 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 5) LONG-TERM DEBT - Continued Wastewater Revenue Bonds In December 2019, Wastewater Revenue Bonds were issued to provide funds to pay for certain capital improvements to the District’s wastewater system. The bonds are due in annual installments of $65,000 to $160,000 from September 1, 2021 through September 1, 2049; bearing interest of 2% to 3.125%. The bonds were issued with a face value of $3,120,000 less a $13,680 original issue discount. The original issue discount is being amortized over the 50 year life of the Series 2019 bonds. Amortization for the year ending June 30, 2020 was $231. The amortization expense is included in interest expense. The unamortized discount at June 30, 2020 is $13,449. Future debt service requirements for the bonds are as follows: For the Year 2019 Wastewater Revenue Bonds Ended June 30, Principal Interest 2021 $ - $ 90,741 2022 65,000 90,091 2023 70,000 88,741 2024 75,000 87,291 2025 75,000 85,416 2026-2030 420,000 390,707 2031-2035 480,000 326,394 2036-2040 550,000 255,095 2041-2045 635,000 167,191 2046-2050 750,000 60,156 $ 3,120,000 $ 1,641,823 Revenues Pledged The District has pledged a portion of future water sales revenues to repay its Water Revenue Bonds and Certificates of Participation. Total principal and interest remaining on the water revenue bonds and certificates of participation is $164,299,978 payable through fiscal year 2044. For June 30, 2020, principal and interest paid by the water sales revenues were $4,075,000 and $5,380,424, respectively. For June 30, 2019, principal and interest paid by the water sales revenues were $3,405,000 and $4,593,173, respectively. The District has pledged a portion of future wastewater sales revenues to repay its Wastewater Revenue Bonds. Total principal and interest remaining on the wastewater revenue bonds is $4,761,823 payable through fiscal year 2050. For June 30, 2020, principal and interest paid by the water sales revenues were $0 and $19,913, respectively. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 40 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 6) NET POSITION Designations of Net Position In addition to the restricted net position, a portion of unrestricted net position, have been designated by the Board of Directors for the following purposes as of June 30, 2020 and 2019: 2020 2019 Designated Betterment $ 4,208,271 $ 2,204,313 Replacement Reserve 25,545,931 18,650,150 Designated Expansion 2,262,219 7,155 Designated New Supply Fund 240,764 406,545 Employee Benefits Reserve 386,907 276,168 Total $ 32,644,092 $ 21,544,331 7) DEFINED BENEFIT PENSION PLAN A) General Information about the Pension Plans Plan Descriptions All qualified permanent and probationary employees are eligible to participate in the District’s Plan, agent multiple- employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and District resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding provisions, assumptions and membership information that can be found on the CalPERS website. Benefits Provided CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for the plan are applied as specified by the Public Employees’ Retirement Law. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 41 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued Benefits Provided - Continued The Plans’ provisions and benefits in effect at June 30, 2020 and 2019 are summarized as follows: Prior to On or After Hire Date January 1, 2013 January 1, 2013 Benefit Formula 2.7% at 55 2% at 62 Benefit Vesting Schedule 5 years service 5 years service Benefit Payments Monthly for life Monthly for life Retirement Age 50 – 55+ 52 – 67+ Monthly Benefits, as a % of Eligible Compensation 2.0% to 2.7% 1.0% to 2.5% Required Employee Contribution Rates (2019 and 2018) 8.00% 6.25% Required Employer Contribution Rates 2020 40.689% 40.689% 2019 37.436% 37.436% Employees Covered The following employees were covered by the benefit terms for the Plan: 2020 2019 Inactive Employees or Beneficiaries Currently Receiving Benefits 175 183 Inactive Employees Entitled to But Not Yet Receiving Benefits 140 131 Active Employees 134 133 Total 449 447 Contributions Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 42 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued B) Net Pension Liability The District’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2019 and 2018, using the annual actuarial valuations as of June 30, 2019 and 2018, respectively, rolled forward to June 30, 2019 and 2018, respectively, using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below: Actuarial Assumptions The total pension liabilities in the June 30, 2020 and 2019 actuarial valuations were determined using the following actuarial assumptions: 2020 2019 Valuation Date June 30, 2018 June 30, 2017 Measurement Date June 30, 2019 June 30, 2018 Actuarial Cost Method Entry-Age Normal Cost Method Entry-Age Normal Cost Method Actuarial Assumptions: Discount Rate 7.15% 7.15% Inflation 2.5% 2.5% Salaries Increases Varies(1) Varies(1) Mortality Rate Table CalPERS Membership Data(2) CalPERS Membership Data(4) Post Retirement Benefit Increase See Footnote(3) See Footnote(5) (1) Depending on age, service and type of employment. (2) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pe-retirement and Post- retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report form December 2017 that can be found on the CalPERS website. (3) The lesser of contract COLA or 2.5% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.5% thereafter. (4) The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using the Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERs website. (5) Contract COLA up to 2% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.50% thereafter. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 43 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued B) Net Pension Liability - Continued Discount Rate The discount rate used to measure the total pension liability at June 30, 2019 and 2018 measurement dates was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. The tests revealed the assets would not run out. Therefore, the 7.15% discount rate is appropriate and the use of the municipal bond rate calculation is not deemed necessary. The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report called “GASB 68 Crossover Testing Report” that can be obtained from the CalPERS website. Long-term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. The following table reflects the long-term expected real rate of return by asset class. Asset Class(a) Assumed Asset Allocation Real Return Years 1 - 10(b) Real Return Years 11+(c) 2019 2018 2019 2018 2019 2018 Global Equity 50.0% 50.0% 4.80% 4.80% 5.98% 5.98% Global Fixed Income 28.0% 28.0% 1.00% 1.00% 2.62% 2.62% Inflation Assets/Sensitive - - 0.77% 0.77% 1.81% 1.81% Private Equity 8.0% 8.0% 6.30% 6.30% 7.23% 7.23% Real Estate 13.0% 13.0% 3.75% 3.75% 4.93% 4.93% Liquidity 1.0% 1.0% - - -0.92% -0.92% Total 100% 100% (a) In the System’s CAFR, Fixed Income in included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. (b) An expected inflation of 2.00% used for this period. (c) An expected inflation of 2.92% used for this period. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 44 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued C) Changes in the Net Pension Liability The changes in the Net Pension Liability for the Plan for June 30, 2020: Increase (Decrease) Total Pension Liability Plan Fiduciary Net Position Net Pension Liability/(Asset) Beginning Balance $ 135,659,308 $ 87,270,402 $ 48,388,906 Changes in the Year: Service Cost 2,586,911 - 2,586,911 Interest on the Total Pension Liability 9,638,674 - 9,638,674 Changes in Benefit Terms - - - Changes in Assumptions - - - Differences Between Actual and Expected Experience 1,183,213 - 1,183,213 Net Plan to Plan Resource Movement - - - Contributions - Employer - 36,706,983 (36,706,983) Contributions - Employees - 1,019,255 (1,019,255) Net Investment Income - 7,516,686 (7,516,686) Benefit Payments, Including Refunds of Employee Contributions (6,658,719) (6,658,719) - Administrative Expense - (62,278) 62,278 Other Miscellaneous Income/(Expense) - 203 (203) Net Changes 6,750,079 38,522,130 (31,772,051) Ending Balance $ 142,409,387 $ 125,792,532 $ 16,616,855 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 45 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued C) Changes in the Net Pension Liability - Continued The changes in the Net Pension Liability for the Plan for June 30, 2019: Increase (Decrease) Total Pension Liability Plan Fiduciary Net Position Net Pension Liability/(Asset) Beginning Balance $ 130,809,611 $ 81,227,295 $ 49,582,316 Changes in the Year: Service Cost 2,528,271 - 2,528,271 Interest on the Total Pension Liability 9,168,092 - 9,168,092 Changes in Benefit Terms - - - Changes in Assumptions (1,312,634) - (1,312,634) Differences Between Actual and Expected Experience 461,917 - 461,917 Net Plan to Plan Resource Movement - (203) 203 Contributions - Employer - 4,441,517 (4,441,517) Contributions - Employees - 1,015,008 (1,015,008) Net Investment Income - 6,949,676 (6,949,676) Benefit Payments, Including Refunds of Employee Contributions (5,995,949) (5,995,949) - Administrative Expense - (126,575) 126,575 Other Miscellaneous Income/(Expense) - (240,367) 240,367 Net Changes 4,849,697 6,043,107 (1,193,410) Ending Balance $ 135,659,308 $ 87,270,402 $ 48,388,906 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the District for the Plan, calculated using the discount rate for the Plan, as well as what the District’s net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower or 1-percentage point higher than the current rate: 2020 2019 1% Decrease 6.15% 6.15% Net Pension Liability $ 35,122,134 $ 66,284,590 Current Discount Rate 7.15% 7.15% Net Pension Liability $ 16,616,855 $ 48,388,906 1% Increase 8.15% 8.15% Net Pension Liability $ 1,228,256 $ 33,516,191 Pension Plan Fiduciary Net Position Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 46 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 7) DEFINED BENEFIT PENSION PLAN - Continued D) Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the years ended June 30, 2020 and 2019, the District recognized pension expense of $6,567,636 and $6,855,984. At June 30, 2020 and 2019, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following services: Deferred Outflows of Resources Deferred Inflows of Resources 2020 2019 2020 2019 Pension contributions subsequent to measurement date $ 2,465,751 $ 36,665,042 $ - $ - Differences between actual and expected experience 892,614 296,947 - (313,339) Changes in assumptions - 1,894,792 (375,038) (843,836) Net difference between projected and actual earnings on pension plan investments - 166,037 (991,620) - Total $ 3,358,365 $ 39,022,818 $ (1,366,658) $ (1,157,175) For fiscal year 2019, $36,665,042 reported as deferred outflows of resources related to contributions subsequent to the measurement date was recognized as a reduction of the net pension liability during the year ended June 30, 2020. Those contributions include a $31,800,000 additional payment to reduce the District’s unfunded pension liability. For fiscal year 2020, $2,465,751 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows: Deferred Year Ended Outflow/(Inflows) June 30 of Resources 2021 $ 364,622 2022 (524,453) 2023 (277,046) 2024 (37,167) 2025 - Thereafter - E) Payable to the Pension Plan At June 30, 2020 and 2019, the District reported a payable of $72,881 and $44,905, respectively, for the outstanding amount of contributions to the pension plan required for the years ended June 30, 2020 and 2019. These payables are reflected in the accrued payroll liabilities on the Statements of Net Position. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 47 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) Plan Description The District’s defined benefit postemployment healthcare plan, (DPHP), provides medical benefits to eligible retired District employees and beneficiaries. DPHP is part of the Public Agency portion of the California Employers’ Retiree Benefit Trust Fund (CERBT), an agent multiple-employer plan administered by California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for participating public employers within the State of California. CalPERS issues a separate Comprehensive Annual Financial Report. Copies of the CalPERS’ annual financial report may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, California 95814. Prior to the plan agreements signed in 2011, the eligibility in the plan was broken into 3 tiers, employees hired before January 1, 1981, employees hired on or after January 1, 1981 but before July 1, 1993 and employees hired on or after July 1, 1993. Board members elected before January 1, 1995 are also eligible for the plan. Eligibility also includes age and years of service requirements which vary by tier. Benefits include up to 100% medical and/or dental premiums for life for the retiree for Tier I, II or III employees, and up to 100% spouse premium until death of retiree or age 65 whichever is greater and dependent premium up to age 19 depending on the tier. Subsequent to the agreements in 2011 and 2012 all employees are eligible for the plan after 20 years of consecutive service and unrepresented employees hired before January 1, 2013 are eligible after 15 years. Survivor benefits are covered beyond Medicare. Employees Covered As of June 30, 2019 and 2018 actuarial valuations, the following current and former employees were covered by the benefit terms under the Plan: 2019 2018 Active employees 1 3 3 1 3 1 Inactive employees or beneficiaries currently receiving benefits 76 79 Inactive employees entitled to, but not yet receiving benefits - - Total 209 210 Contributions The annual contribution is based on the actuarially determined contribution. For the fiscal years ended June 30, 2020 and 2019, the District’s cash contributions were $840,543 and $2,049,038, respectively, in payments to the trust and the estimated implied subsidy was $170,815 and $160,536, respectively, resulting in total payments of $1,011,358 and $2,209,574, respectively. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 48 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) - Continued Net OPEB Liability The District’s net OPEB liability was measured as of June 30, 2019 and 2018 and the total OPEB liability used to calculate the net OPEB liability was determined by actuarial valuations dated June 30, 2019 and 2018 based on the following actuarial methods and assumptions: Actuarial Assumptions Discount Rate 7.00% Inflation 2.75% Salary Increases 2.75% plus merit Investment Rate of Return 7.00% Mortality Rate(1) Derived using CalPERS Membership Data for all funds Pre-Retirement Turnover(2) Derived using CalPERS Membership Data for all funds Healthcare Trend Rate 6.50% PPO decreasing to 5.00% PPO Notes: (1) Pre-retirement mortality information was derived from data collected during 1997 to 2011 CalPERS Experience Study dated January 2014 and post-retirement mortality information was derived from the 2007 to 2011 CalPERS Experience Study. The Experience Study Reports may be access on the CalPERS website www.calpers.ca.gov under Forms and Publications. (2) The pre-retirement turnover information was developed based on CalPERS specific data. For more details, please refer to the 2007 to 2011 Experience Study Report. The Experience Study Report may be accessed on the CalPERS website www.calpers.ca.gov under Forms and Publications. The long-term expected rate of return on OPEB plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB plan’s target asset are summarized in the following table for the June 30, 2019 and 2018 actuarial valuations: Long-term Target Expected Real Asset Class Allocation Rate of Return 2019 2018 2019 2018 Global Equity 59.0% 57.0% 5.5% 5.5% Global Fixed Income 25.0% 27.0% 2.35% 2.35% TIPS 5.0% 5.0% 1.50% 1.50% Commodities 3.0% 3.0% 1.75% 1.75% REITs 8.0% 8.0% 3.65% 3.65% Total 100% 100% DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 49 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) - Continued Discount Rate The discount rate used to measure the total OPEB liability was 7.00% for the June 30, 2019 and 2018 actuarial valuations. The projection of cash flows used to determine the discount rate assumed that District contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projects benefit payments to determine the total OPEB liability. Changes in the OPEB Liability (Asset) The changes in the net OPEB liability (asset) for the Plan are as follows: June 30, 2020 Increase (Decrease) Total OPEB Liability (a) Plan Fiduciary Net Position (b) Net OPEB Liability/(Asset) (c) = (a) - (b) Balance at June 30, 2019 (Valuation Date June 30, 2018) $ 27,964,563 $ 24,549,538 $ 3,415,025 Changes Recognized for the Measurement Period: Service Cost 757,725 - 757,725 Interest 1,970,613 - 1,970,613 Differences between expected and actual experience (2,029,118) - (2,029,118) Changes of Assumptions (345,110) - (345,110) Contributions - Employer - 2,206,363 (2,206,363) Net Investment Income - 1,595,092 (1,595,092) Benefit Payments (1,141,344) (1,141,344) - Administrative Expenses - (12,299) 12,299 Other Expenses - - - Net Changes (787,234) 2,647,812 (3,435,046) Balance at June 30, 2020 (Measurement Date June 30, 2019) $ 27,177,329 $ 27,197,350 $ (20,021) DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 50 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) - Continued Changes in the OPEB Liability (Asset) - Continued June 30, 2019 Increase (Decrease) Total OPEB Liability (a) Plan Fiduciary Net Position (b) Net OPEB Liability/(Asset) (c) = (a) - (b) Balance at June 30, 2018 (Valuation Date June 30, 2017) $ 26,449,527 $ 21,739,035 $ 4,710,492 Changes Recognized for the Measurement Period: Service Cost 735,655 - 735,655 Interest 1,864,967 - 1,864,967 Changes of Assumptions - - - Contributions - Employer - 2,202,004 (2,202,004) Net Investment Income - 1,734,626 (1,734,626) Benefit Payments (1,085,586) (1,085,586) - Administrative Expenses - (11,784) 11,784 Other Expenses - (28,757) 28,757 Net Changes 1,515,036 2,810,503 (1,295,467) Balance at June 30, 2019 (Measurement Date June 30, 2018) $ 27,964,563 $ 24,549,538 $ 3,415,025 Sensitivity of the Net OPEB Liability (Asset) to Changes in the Discount Rate The following presents the net OPEB liability (asset) of the District if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for the measurement periods ended June 30, 2019 and 2018: 2020 (2019 Measurement Period) 2019 (2018 Measurement Period) 1% Decrease Net OPEB Liability (Asset) $ 4,124,269 $ 7,750,569 Current Discount Rate Net OPEB Liability (Asset) $ (20,021) $ 3,415,025 1% Increase Net OPEB Liability (Asset) $ (3,385,633) $ (95,486) DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 51 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) - Continued Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the District if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement periods ended June 30, 2019 and 2018: 1% Decrease (5.00% HMO/5.00% PPO Decreasing to 4.00% HMO/4.00% PPO) Current Healthcare Cost Trend Rates (6.00% HMO/6.0% PPO Decreasing to 5.00% HMO/5.00% PPO) 1% Increase (7.00% HMO/7.00% PPO Decreasing to 6.00% HMO/6.00% PPO) 2020 Net OPEB Liability (Asset) $ (3,730,121) $ (20,021) $ 4,639,466 (2019 Measurement Period) 2019 Net OPEB Liability (Asset) $ (550,596) $ 3,415,025 $ 8,456,194 (2018 Measurement Period) OPEB Plan Fiduciary Net Position CERBT issues a publicly available financial report that may be obtained from the California Public Employees Retirement System Executive Office, 400 P Street, Sacramento, California 95814. Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss: Net difference between projected and actual earnings on OPEB plan investments 5 years All other amounts Expected average remaining service lifetime (EARSL) DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 52 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 8) OTHER POST EMPLOYMENT BENEFITS (OPEB) - Continued OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal years ended June 30, 2020 and 2019, the District recognized OPEB expense of $(692,893) and $(177,250), respectively. As of fiscal years ended June 30, 2020 and 2019, the District reported deferred outflows of resources related to OPEB from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources 2020 2019 2020 2019 OPEB contributions subsequent to measurement date $ 1,011,358 $ 2,209,574 $ - $ - Differences between expected and actual experience - - (1,623,294) - Changes in assumptions - - (276,088) - Net difference between projected and actual earnings on OPEB plan investments 128,177 - (374,867) (544,777) Total $ 1,139,535 $ 2,209,574 $ (2,274,249) $ (544,777) The $1,011,358 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2019 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2021. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows: Deferred Year Ended Outflow/(Inflows) June 30, of Resources 2021 $ (612,712) 2022 (612,713) 2023 (477,848) 2024 (442,799) 2025 - Thereafter - 9) WATER CONSERVATION AUTHORITY In 1999, the District formed the Water Conservation Garden Authority (the “Authority”), a Joint Powers Authority, with other local entities to construct, maintain and operate a xeriscape demonstration garden in the furtherance of water conservation. The authority is a non-profit public charity organization and is exempt from income taxes. During the years ended June 30, 2020 and 2019, the District contributed $121,060 and $118,040, respectively, for the development, construction and operation costs of the xeriscape demonstration garden. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 53 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 9) WATER CONSERVATION AUTHORITY - Continued A summary of the Authority’s June 30, 2019 audited financial statement is as follows (latest report available): Assets $ 1,110,708 Liabilities - Net Position $ 1,110,708 Revenues, Gains and Other Support $ 303,920 Expenses 389,839 Changes in Net Position $ (85,919) 10) COMMITMENTS AND CONTINGENCIES Construction Commitments The District had committed to capital projects under construction with an estimated cost to complete of $2,706,350 and $2,245,835 at June 30, 2020 and 2019, respectively. Litigation Certain claims, suits and complaints arising in the ordinary course of operation have been filed or are pending against the District. In the opinion of the staff and counsel, all such matters are adequately covered by insurance, or if not so covered, are without merit or are of such kind, or involved such amounts, as would not have significant effect on the financial position or results of operations of the District if disposed of unfavorably. Refundable Terminal Storage Fees The District has entered into an agreement with several developers whereby the developers prepaid the terminal storage fee in order to provide the District with the funds necessary to build additional storage capacity. The agreement further allows the developers to relinquish all or a portion of such water storage capacity. If the District grants to another property owner the relinquished storage capacity, the District shall refund to the applicable developer $746 per equivalent dwelling unit (EDU). There were 17,867 EDUs that were subject to this agreement. At June 30, 2020, 1,750 EDUs had been relinquished and refunded, 15,143 EDUs had been connected, and 974 EDUs have neither been relinquished nor connected. At June 30, 2019, 1,750 EDUs had been relinquished and refunded, 15,143 EDUs had been connected, and 974 EDUs have neither been relinquished nor connected. Developer Agreements The District has entered into various Developer Agreements with developers towards the expansion of District facilities. The developers agree to make certain improvements and after the completion of the projects the District agrees to reimburse such improvements with a maximum reimbursement amount for each developer. Contractually, the District does not incur a liability for the work until the work is accepted by the District. As of June 30, 2020 and 2019, none of the outstanding developer agreements had been accepted. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 54 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 10) COMMITMENTS AND CONTINGENCIES - Continued COVID-19 Pandemic On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19) a global pandemic and recommended containment and mitigation measures worldwide. The pandemic continued subsequent to year end with certain restrictions required by the Governor of California, as well as local governments, which may affect revenue sources and also caused subsequent stock market volatility. The duration of the pandemic and the impact of COVID-19 on the District’s operational and financial performance is uncertain at this time. 11) RISK MANAGEMENT General Liability The District is exposed to various risks of loss related to torts, theft, damage and destruction of assets, errors and omissions, and natural disasters. Beginning in July 2003, the District began participation in an insurance pool through the Special District Risk Management Authority (SDRMA). SDRMA is a not-for-profit public agency formed under California Government Code Sections 6500 et. Seq. SDRMA is governed by a board composed of members from participating agencies. The mission of SDRMA is to provide renewable, efficiently priced risk financing and risk management services through a financially sound pool. The District pays an annual premium for commercial insurance covering general liability, excess liability, property, automobile, public employee dishonesty, and various other claims. Separate financial statements of SDRMA may be obtained at Special District Risk Management Authority, 1112 “I” Street, Suite 300, Sacramento, CA 95814. General and Auto Liability, Public Officials’ Errors and Omissions and Employment Practices Liability: Total risk financing limits of $10 million combined single limit at $10 million per occurrence, subject to the following deductibles: $50,000 per occurrence for third party general liability property damage; $50,000 per occurrence for third party auto liability property damage; 50% co-insurance of cost expended by SDRMA, in excess of $10,000 up to $50,000, per occurrence, as respects any employment practices claim or suit arising in whole or any part out of any action involving discipline, demotion, reassignment or termination of any employee of the member. Employee Dishonesty Coverage: Total of $1,000,000 per loss includes Public Employee Dishonesty, Forgery or Alteration and Theft, Disappearance and Destruction coverage’s effective July 1, 2018 and 2019. Property Loss: Replacement cost, for property on file, if replaced, and if not replaced within two years after the loss, paid on an actual cash value basis, to a combined total of $1 billion per occurrence, subject to a $1,000 deductible per occurrence, effective July 1, 2018 and 2019. Boiler and Machinery: Replacement cost up to $100 million per occurrence, subject to a $1,000 deductible, effective July 1, 2018 and 2019. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 55 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 11) RISK MANAGEMENT - Continued General Liability - Continued Public Officials Personal Liability: $500,000 each occurrence, with an annual aggregate of $500,000 per each elected/appointed official to which this coverage applies, subject to the terms, conditions and exclusions as provided in the Memorandum of Coverage’s, deductible of $1,000 per occurrence, effective July 1, 2018 and 2019. Comprehensive and Collision: On selected vehicles, with deductibles of $250/$500 or $500/$1,000, as elected; ACV limits; fully self-funded by SDRMA; Policy No. LCA - SDRMA – 2018-19 and 2019-20, effective July 1, 2018 and 2019. Workers’ Compensation Coverage and Employer’s Liability: Statutory limits per occurrence for Workers’ Compensation and $5.0 million for Employer’s Liability Coverage, subject to the terms, conditions and exclusions as provided in the Memorandum of Coverage, effective July 1, 2018 and 2019. Cyber Coverage: $2,000,000 Annual Aggregate Limit of Liability for each Insured/Member for Information Security & Privacy Liability. Policy includes at $25,000 deductible per claim. Health Insurance Beginning in January 2008, the District began providing health insurance through SDRMA covering all of its employees, retirees, and other dependents. SDRMA is a pooled medical program, administered in conjunction with the California State Association of Counties (CSAC). Adequacy of Protection During the past four fiscal (claims) years none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year. 12) SEGMENT INFORMATION The District has issued Water and Wastewater Revenue Bonds in the current and previous fiscal years to finance certain capital improvements. While water and wastewater services are accounted for jointly in these financial statements, the investors in the Water Revenue Bonds rely solely on the revenues of the water services for repayment and the Wastewater Revenue Bonds solely on the revenues of the wastewater services for repayment. DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 56 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 12) SEGMENT INFORMATION - Continued Summary financial information for the water and wastewater services is presented for June 30, 2020 and 2019: Condensed Statements of Net Position June 30, 2020 and 2019 Water Services Wastewater Services 2020 2019 2020 2019 ASSETS Cash and Investments $ 73,048,806 $ 72,508,971 $ 4,457,368 $ 2,578,974 Accounts Receivable, Net 13,244,367 11,577,454 175,737 210,500 Other Current Asset 3,365,177 2,801,868 96,132 34,300 Net OPEB Asset 19,191 - 830 - Capital Assets 426,126,556 428,856,190 30,376,193 29,453,157 Total Assets 515,804,097 515,744,483 35,106,260 32,276,931 DEFERRED OUTFLOWS OF RESOURCES Deferred Actuarial Pension Costs 3,306,371 36,957,507 51,994 2,065,311 Deferred Actuarial OPEB Costs 1,094,697 2,105,670 44,838 103,904 Total Deferred Outflows of Resources 4,401,068 39,063,177 96,832 2,169,215 LIABILITIES Accounts Payable 16,040,522 13,882,636 183,595 179,188 Other Miscellaneous Liabilities 4,970,208 5,515,011 485,818 643,495 Other Current Liabilities 10,474,774 10,324,292 30,247 - General Obligation Bonds 1,460,435 2,156,789 - - Revenue Bonds 107,381,011 112,114,228 3,106,551 - Net Pension Liability 16,194,242 46,167,836 422,613 2,221,070 Net OPEB Liability - 3,263,717 - 151,308 Other Non-current Liabilities 3,550,571 3,337,674 - - Total Liabilities 160,071,763 196,762,183 4,228,824 3,195,061 DEFERRED INFLOWS OF RESOURCES Deferred Actuarial Pension Costs 1,323,207 1,125,287 43,451 31,888 Deferred Actuarial OPEB Costs 2,190,616 519,135 83,633 25,642 Total Deferred Inflows of Resources 3,513,823 1,644,422 127,084 57,530 NET POSITION Net Investment in Capital Assets 317,886,828 325,186,363 27,269,642 29,453,157 Restricted for Debt Service 4,261,399 4,248,007 - - Unrestricted 34,471,352 26,966,685 3,577,542 1,740,398 Total Net Position $ 356,619,579 $ 356,401,055 $ 30,847,184 $ 31,193,555 DRAFT COPY – 10/12/2020 PRELIMINARY & TENATIVE for DISCUSSION PURPOSES ONLY 57 NOTES TO FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2020 and 2019 12) SEGMENT INFORMATION - Continued Condensed Statements of Revenues, Expenses and Changes in Net Position For the Years Ended June 30, 2020 and 2019 Water Services Wastewater Services 2020 2019 2020 2019 Operating Revenues Water Sales $ 90,435,148 $ 86,756,222 $ - $ - Wastewater Revenue - - 2,921,310 2,961,157 Connection and Other Fees 2,570,891 2,222,393 11,460 12,394 Total Operating Revenues 93,006,039 88,978,615 2,932,770 2,973,551 Operating Expenses Cost of Water Sales 62,573,257 60,065,964 - - Wastewater - - 2,439,117 2,784,579 Administrative and General 25,196,555 24,070,648 - - Depreciation 15,886,575 15,973,877 892,392 833,920 Total Operating Expenses 103,656,387 100,110,489 3,331,509 3,618,499 Operating Income (Loss) (10,650,348) (11,131,874) (398,739) (644,948) Non-operating Revenues (Expenses) Investment Earnings 1,734,364 1,845,805 50,470 132,587 Taxes and Assessments 4,939,950 4,671,182 - - Availability Charges 645,996 671,428 48,772 51,818 Gain (Loss) on Sale of Capital Assets (1,243,742) (1,030,346) - (28,225) Rents and Leases 1,501,328 1,384,211 - - Miscellaneous Revenues 1,750,411 2,407,989 185,751 392,624 Donations (121,600) (118,040) - - Interest Expense (4,903,602) (4,713,883) (50,385) - Miscellaneous Expenses (453,971) (3,288,540) (104,434) (4,515) Total Non-operating Re