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HomeMy WebLinkAbout03.e. Reveiw draft PP for Public Hearing 06-06-24 Consider Adopting Uncodified Ordinance amending schedule of capacity feesPage 1 of 17 Item 3.e. BOARD OF DIRECTORS POSITION PAPER MEETING DATE: APRIL 16, 2024 SUBJECT: REVIEW DRAFT POSITION PAPER TO CONDUCTA PUBLIC HEARING ON JUNE 6, 2024AT2:30 P.M. TO RECEIVE PUBLIC COMMENTAND CONSIDER ADOPTING UNCODIFIED ORDINANCE NO. AMENDING THE SCHEDULE OF CAPACITY FEES, RATES AND CHARGES, REPLACING ORDINANCE NO. 329 IN ACCORDANCE WITH DISTRICT CODE CHAPTER 6.12 SUBMITTED BY: INITIATING DEPARTMENT: GEOFF MICHALCZYK, MANAGEMENT ANALYST THOMAS BRIGHTBILL, SENIOR ENGINEER ENGINEERING AND TECHNICAL SERVICES- PDS-RATES AND FEES REVIEWED BY: DANEA GEMMELL, PLANNING AND DEVELOPMENT SERVICES DIVISION MANAGER GREG NORBY, DEPUTY GENERAL MANAGER - OPERATIONS ROGER S. BAILEY, GENERAL MANAGER ISSUE State Law and District Code require that a public hearing be held to receive public comment on ordinances which revise Capacity Fees. BACKGROUND Central San charges a Capacity Fee when properties first connect to the public sewer or when there is an expansion or change of use for non-residential properties. Each year, this fee is updated based on changes to the value of Central San's assets and the number of Central San customers. California Senate Bill 1769, enacted in September 1993, defines Capacity Charges for water and sewer agencies in Section 66013 of the California Government Code. The equity buy -in method used by Central San conforms to the requirements contained in Section 66013. A recommended ordinance to establish the following proposed Capacity Fee is attached: Current Fee Proposed Fee Percent Change $8,182 per RUE $8,539 per RUE 4.4 percent April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 113 of 150 Page 2 of 17 ALTERNATIVES/CONSIDERATIONS The Board may decline to adjust the Schedule of Capacity Fees. I n this event, the fees that went into effect on July 1, 2023 would continue. This is not recommended, as Capacity Fees would not accurately reflect the value of each parcel's share of Central San's assets. FINANCIAL IMPACTS If the recommended Capacity Fee is adopted, staff estimates that approximately $210,000 in additional Capacity Fee revenue would be generated by the increased FY 2024-25 rate, assuming the level of development remains approximately equal to the current -year projection. COMMUNITY OUTREACH Staff will conduct a coordinated outreach program to inform and solicit input from stakeholders and interested customers regarding the proposed Capacity Fees. Notices of the public hearing will be posted and published in the Contra Costa Times and San Ramon Valley Times. I n addition, approximately 400 letter reports, including the proposed schedule of rates and charges, will be distributed to developers, engineers, architects, contractors, waste haulers, representatives of the Building Industry Association of the Bay Area, and others who have requested notice of fee increase proposals. (To be updated for the Board meeting scheduled for June 6, 2024) "As of May 23, 2024, no stakeholders nor members of the public had contacted Central San with comments. Any comments received after May 23, 2024 will be presented to the Board of Directors at the public hearing. " COMMITTEE RECOMMENDATION The Finance Committee reviewed this matter at its April 16, 2024 meeting and recommended RECOMMENDED BOARD ACTION Hold the public hearing. Once the public hearing has been concluded: Adopt the proposed uncodified Ordinance, revising the " Schedule of Capacity Fees, Rates and Charges" effective July 1, 2024, which includes the following findings: • Central San has made a substantial investment in assets that will benefit new users. • The purpose of the Capacity Fee Program is to equalize the investment in Central San's assets among current and new users, thus ensuring that new users pay their fair share for facilities and other assets. • There is a strong and reasonable relationship between the actual added burden imposed by new users and the proposed Capacity Fee; • The current Sewer Construction Fund balance and future Capacity Fee revenue will be allocated to: • Life -cycle replacement, renovation, upgrading, and improvements to maintain existing capacity in Central San's facilities; • Addition to and expansion of facilities when needed or required to meet legal and regulatory requirements; • For Central San to continue an adequate level of service to all users, maintenance of existing facilities' capacity and construction of additional facilities' capacity in the future is required. • The proposed fees, rates and charges are exempt from the California Environmental Quality Act CEQA) per section 6.12.020 of the District Code. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 114 of 150 Page 3 of 17 (Four affirmative votes are required for adoption.) Strategic Plan re -In GOAL ONE: Customer and Community Strategy 2 - Promote initiatives to advance affordable and equitable access to services ATTACHMENTS: 1. Proposed Ordinance (including Exhibit A) 2. Report Regarding Capacity Fee Update April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 115 of 150 P ATTACHMENT 1 age 4 of 17 ORDINANCE NO. AN ORDINANCE OF THE CENTRAL CONTRA COSTA SANITARY DISTRICT ADOPTING AN UNCODIFIED SCHEDULE OF CAPACITY FEES, RATES AND CHARGES IN ACCORDANCE WITH DISTRICT CODE CHAPTER 6.12 WHEREAS, the Board of Directors (Board) of the Central Contra Costa Sanitary District (Central San) finds that substantial study has been conducted regarding the impacts of planned future development within Central San's service area on existing Central San services and facilities, along with an analysis of new, improved, or expanded Central San facilities and services required or appropriate to serve new users and current users who change the use of their connected buildings and facilities, and said studies have set forth the relationship between the added burden imposed by such users, and the need for an estimated cost of Central San services and facilities occasioned by this added burden; and WHEREAS, these studies were undertaken by Central San staff and culminated in documents that are part of the public record, to wit: the Capital Improvement Budget and Ten-year Capital Improvement Plan contained in the document titled, "Central Contra Costa Sanitary District FY 2023-24 Budget," and the Staff Report Regarding the Capacity Fee Update dated May 1, 2024; and WHEREAS, these studies also included the Wastewater Capacity Fee Review Study dated May 28, 2018 by Black & Veatch which reviewed Central San's methodology and calculations; and WHEREAS, it is reasonable and necessary that all users of Central San's wastewater and household hazardous waste collection, treatment, recycling, reuse and disposal services and facilities, including those temporary users served under Special Discharge Permits, contribute their appropriate portion of the funding for such Central San services and facilities; and WHEREAS, a properly noticed public hearing regarding the proposed Capacity Fee Program revisions was held on June 6, 2024, and proper notice was also given of the availability of the documents noted above for public inspection and review prior to said public hearing; and WHEREAS, Chapter 6.12 of the District Code provides the enabling authority for Central San to implement the proposed uncodified Schedule of Capacity Fees, Rates and Charges; and WHEREAS, the Board finds as follows: Central San has made a substantial investment in assets that will benefit new users. 2. For Central San to continue an adequate level of service to all users, maintenance of existing facilities capacity and construction of additional facilities capacity in the future is required. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 116 of 150 Page 5 of 17 Ordinance No. Page 2 of 3 Central Contra Costa Sanitary District 3. The purpose of the Capacity Fee Program is to equalize the investment in Central San's assets among current and new users, thus ensuring that new users pay their fair share for facilities capacity and services. 4. The current Sewer Construction Fund balance and future Capacity Fee revenue will be allocated to: • Life -cycle replacement, renovation, upgrading and improvements to maintain existing capacity in Central San's facilities; • Addition to and expansion of facilities where needed or required to meet legal and regulatory requirements; • Equitable adjustment of contributions among current, new and contractual users; • New users' buy -in -to -all -assets of Central San including facilities and the balance in the Sewer Construction Fund. 5. There is a strong and reasonable relationship between the actual added burden imposed by new users and the proposed capacity fees, rates and charges. 6. The proposed fees, rates and charges are exempt from the California Environmental Quality Act (CEQA) per section 6.12.020 of the District Code. NOW, THEREFORE, the Board of Directors of the Central Contra Costa Sanitary District does ordain as follows: Section 1 (To be Uncodified The "Schedule of Capacity Fees, Rates and Charges" as set forth in full in Exhibit "A" to this Ordinance, which exhibit is incorporated in full herein by this reference, is hereby adopted in uncodified form pursuant to the provisions of District Code Section 6.12.020. As of the effective date of this Ordinance, Capacity Fees shall be charged at such rates and for such categories of users as set forth in said Schedule, and shall remain in effect until amended or replaced by ordinance. Section 2 All ordinances and parts of ordinances in conflict with the provisions of this Ordinance are repealed. The provisions of this Ordinance, insofar as they are substantially the same as existing provisions relating to the same subject matter shall be construed as restatements and continuations thereof and not as new enactments. To the extent this Ordinance or any portion or section of this Ordinance is determined invalid or unconstitutional, such portions of Ordinance No. 329 shall remain in effect and such rates and charges due thereunder for any categories of users shall remain due and payable as if those portions of Ordinance No. 329 had not been repealed. With respect, however, to violations, rights accrued, liabilities accrued, or appeals taken, prior to the effective date of this Ordinance, under any chapter, ordinance, or part of an ordinance, such chapter, ordinance or part of an ordinance shall be deemed to remain in full force for the purpose of sustaining any proper suit, action, or other proceedings, with respect to any such violation, right, liability or appeal. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 117 of 150 Page 6 of 17 Ordinance No. Page 3 of 3 Central Contra Costa Sanitary District Section 3 This Ordinance shall be a general regulation of Central San and shall be published once in the Contra Costa Times and San Ramon Valley Times, newspapers of general circulation within Central San, and shall be effective on July 1, 2024. PASSED AND ADOPTED this 6th day of June 2024, by the Board of Directors of the Central Contra Costa Sanitary District by the following vote: AYES: Members: NOES: Members: ABSENT: Members: Mariah N. Lauritzen President of the Board of Directors Central Contra Costa Sanitary District County of Contra Costa, State of California COUNTERSIGNED: Katie Young, CPMC, CMC Secretary of the District Central Contra Costa Sanitary District County of Contra Costa, State of California Approved as to form: J. Leah Castella, Esq. Counsel for the District April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 118 of 150 Page 7 of 17 EXHIBIT "A" SCHEDULE OF CAPACITY FEES, RATES AND CHARGES (Uncodified) The Capacity Fees, Rates and Charges listed below were established by Central Contra Costa Sanitary District Ordinance No. adopted June 6, 2024. These fees, rates and charges shall be applied to all new connections or added burdens for which fees become due and payable on or after July 1, 2024 in accordance with the provisions of District Code Chapter 6.12. Capacity Fee $8,539 per RUE* *A residential unit equivalent (RUE) is a measure of sewage volume and strength equivalent to a typical residential household. Residential Unit Equivalence (RUE) Factors0) Number of RUE = Unit of Measure Count Multiplied by the RUE Factor Use User Group Unit of Capacity Fee Code Measure(2) RUE Factor LU Single-family residences Dwelling Unit 1.000 LA Multiple -family residences, apartments Dwelling Unit 0.847 LID Duplex Dwelling Unit 0.847 LM Mobile homes Dwelling Unit 0.847 LT Condominium Dwelling Unit 0.847 LS Accessory structure connected to Dwelling Unit 0.847 sewer on same parcel with Single- family residence (not meeting Accessory Dwelling Unit(3) criteria LE Accessory Dwelling Unit(3) — within Dwelling Unit 0 existing space LN Accessory Dwelling Unit(') — new 1,000 square feet 0.425 structure or existing units for which the (sq. ft.) District did not previously issue a permit for an Additional Living Unit or Accessory Dwelling Unit LC Common areas 1,000 sq. ft. 0.200 Page 1 of 5 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 119 of 150 Page 8 of 17 Residential Unit Equivalence (RUE) Factors') Number of RUE = Unit of Measure Count Multiplied by the RUE Factor Use Code User Group Unit of Measure(2) Gravity Capacity Fee RUE Factor AB Auto body / painting 1,000 sq. ft. 0.484 AD Auto dealerships 1,000 sq. ft. 0.484 AL Aircraft services 1,000 sq. ft. 0.484 AR Auto repair / maintenance 1,000 sq. ft. 0.484 AS Service stations 1,000 sq. ft. 0.484 BT Trans ortation services 1,000 sq. ft. 0.432 AC Car washes 1,000 sq. ft. 21.127 AW Car washes with recycling 1,000 sq. ft. 3.522 BB Barbers / beauty salons / pet grooming 1,000 sq. ft. 0.725 BC Dry cleaners, no laundry 1,000 sq. ft. 0.259 BR Retail sales 1,000 sq. ft. 0.259 BE Equipment repair / repair services 1,000 sq. ft. 0.228 BK Contractors / business services 1,000 sq. ft. 0.228 BIN Nurseries / lumberyards 1,000 sq. ft. 0.228 IL Light industrial 1,000 sq. ft. 0.228 BH Meeting halls / studios 1,000 sq. ft. 0.290 EA Auditoriums / theaters 1,000 sq. ft. 0.290 EC Cinemas 1,000 sq. ft. 0.290 EM Entertainment 1,000 sq. ft. 0.290 EB Bowling alleys 1,000 sq. ft. 0.311 BZ Miscellaneous commercial 1,000 sq. ft. 0.510 EG Golf courses / country clubs 1,000 sq. ft. 1.166 EH Health clubs / spas 1,000 sq. ft. 1.166 ET Tennis clubs 1,000 sq. ft. 1.166 IW Warehouses 1,000 sq. ft. 0.136 BM Markets 1,000 sq. ft. 0.556 BS Supermarkets 1,000 sq. ft. 0.880 BX Shopping centers 1,000 sq. ft. 1.057 OB Business offices 1,000 sq. ft. 0.295 OF Financial institutions / banks 1,000 sq. ft. 0.295 OG Government offices 1,000 sq. ft. 0.295 OS Fraternal / service offices 1,000 sq. ft. 0.295 OM Medical offices 1,000 sq. ft. 0.637 OV Veterinary clinics 1,000 sq. ft. 0.637 RD Delicatessens (or other food service without Type 1 hood) 1,000 sq. ft. 1.562 RN Bars 1,000 sq. ft. 1.562 RI Ice cream parlors 1,000 sq. ft. 1.562 RY Yogurt shops 1,000 sq. ft. 1.562 Page 2 of 5 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 120 of 150 Page 9 of 17 Residential Unit Equivalence (RUE) Factors0) Number of RUE = Unit of Measure Count Multiplied by the RUE Factor Use Gravity Capacity Code User Group Unit of Fee RUE Factor Measure(2) RS Restaurants or other food service 1,000 sq. ft. 4.010 w/T pe 1 hood dine -in RT Restaurants or other food w/Type 1 1,000 sq. ft. 4.010 hood take-out Patio seating in excess of 300 square RC feet, banquet facilities 1,000 sq. ft. 1.166 RB Bakeries retail 1,000 sq. ft. 4.061 BL Laundromats 1,000 sq. ft. 13.506 SF Skilled nursing facilities 1,000 sq. ft. 2.216 Residential care facilities for the elderly FIE 1,000 sq. ft. 0.932 HP Hospitals 1,000 sq. ft. 2.891 LH Hotels / motels 1,000 sq. ft. 1.926 CH Churches 1,000 sq. ft. 0.242 Schools with cafeteria and gym / showers Classroom 0.860 Schools with gym / showers and no cafeteria Classroom 0.774 Schools with cafeteria and no gym / showers Classroom 0.516 Schools without cafeteria or gym / showers Classroom 0.430 (1) Fees for multi -use buildings shall be determined by considering each use separately. (2) "Unit -of -measure" shall mean the basic unit that quantifies the degree of use of a particular parcel (e.g. dwelling unit, square footage). Square footage of an improvement shall be based upon the gross exterior dimensions of the structure. (3) Accessory Dwelling Units are 1,200 sq. ft. maximum for detached units and no more than 50% of the square footage of the existing primary dwelling for attached units. They contain a full bath, a full or partial kitchen and meet criteria of Gov't Code Sect 65852.2. A partial kitchen, as described in Government Code 65852.2 and Health and Safety Code 17958.1 includes a sink outside the bathroom. Page 3 of 5 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 121 of 150 Page 10 of 17 SCHEDULE OF CAPACITY FEES, RATES AND CHARGES — CONTINUED Special Studies The fees for Special Studies shall be as established in the Schedule of Environmental and Development -Related Fees, Rates and Charges pursuant to the provisions of Chapter 6.30 of the District Code. The following user groups require a special study to determine the appropriate capacity fees. Administrative fees to conduct special studies for these user groups shall be waived. Use Code User Group BP Parking lots CM Cemeteries MO Mortuaries with embalming or cremation facilities EP Parks / playgrounds ES Swimming pools EF Large fitness / athletic clubs LR Residence hotels IE Electronic industries IH Heavy industries IP Permitted industries IR Laboratories / research facilities -- Improvements with garbage disposals -- Public facilities -- S ecial billings -- Utilities Values for use in the RUE formula in Section 6.12.050(D)(2) shall be: FLORU = 200 gallons per day (gpd) BODRU = 200 milligrams per liter m /I TSSRU = 215 m /I A = 0.69 B = 0.14 C = 0.17 Page 4 of 5 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 122 of 150 Page 11 of 17 SCHEDULE OF CAPACITY FEES, RATES AND CHARGES — CONTINUED Non -Residential Capacity Fee Installment Payment Program Interest Rate — The annual interest rate for calculation of payments under this program shall be the rate as established in the Schedule of Environmental and Development - Related Fees and Charges pursuant to the Provisions of Chapter 6.30 of the District Code. Number of Payments — Up to fifteen equal annual payments (one per fiscal year), at the option of the applicant. The first annual payment shall be due at the time the permit is issued with each of the remaining payments charged on the annual property tax bill. Capacity Use Charge Program For existing Capacity Use Charge Agreements only: Capacity Use Charge Rates Use Code User Group Annual ($/HCF (Hundred Cubic Feet RS Restaurants (dine -in) $7.34 RT Restaurants (paper service / no dishwashers) $7.34 The annual payment for each agreement signed prior to March 19, 2021 will be reviewed. If the annual payment would be higher under the Non -Residential Capacity Fee Installment Payment Program, the difference will be waived for the customer. If the annual payment would be lower under the new program, the lower payment will be charged for that year. Page 5 of 5 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 123 of 150 ATTACHMENT 2 Page 12 of 17 CENTRAL CONTRA COSTA SANITARY DISTRICT Report Regarding the Capacity Fee Update May 1, 2024 INTRODUCTION The Central Contra Costa Sanitary District (Central San) charges a Capacity Fee when properties are first connected to the public sewer or when an increase, expansion, or change of use occurs on a non-residential parcel which creates an added burden on the wastewater collection and treatment system. Each year this fee is updated based on changes to the value of Central San's assets and the number of Central San's customers. This memo summarizes the basis for the Capacity Fee and describes the calculation used for the fee update. BACKGROUND The total value of Central San's existing assets (approximately $2.3 billion) is much greater than the value of future facilities expansion needed to accommodate future customers. While Central San's FY 2022-23 Budget lists $980 million in capital projects over the next 10 years, most of these projects are driven by renovation, regulatory compliance, replacement or upgrading of facilities to maintain capacity for both current and prospective customers. Central San believes that its facilities generally have adequate capacity to serve both existing and future customers. The Water Environment Federation's (WEF) Manual of Practice 27, Financing and Charges for Wastewater Systems defines several methods for calculating System Development Charges such as Central San's Capacity Fee. Central San uses the Equity Buy -in method and has used this methodology since 2001. Under this approach, new customers are charged at the same equity position as existing customers, which is appropriate based on the level of assets, expansion, and capacity described above. Section 66013 of the California Government Code defines Capacity Charges for water and sewer agencies as a charge for public facilities in existence at the time a charge is imposed that are of proportional benefit to the person or property being charged. The equity buy -in method defined by WEF and used by Central San conforms to the requirements contained in Section 66013. Central San's Capacity Fee methodology and calculations were reviewed by consultants Black & Veatch in the fall of 2017. Their March 2, 2018 report titled Wastewater Capacity Fee Review Study included the following findings: The equity -buy -in methodology used by Central San is appropriate. Central San's use of Replacement Cost Less Depreciation (RCLD) is appropriate. The exclusion of contributed assets from the calculation is appropriate in order to avoid double recovery of asset values. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 124 of 150 Page 13 of 17 Capacity Fee Update Report Page 2 May 1, 2024 CALCULATION APPROACH The Capacity Fee is typically adjusted each year to reflect annual changes in the value of Central San's assets. It is calculated using the equity buy -in approach which divides the value of Central San's assets by the current number of Residential Unit Equivalents (RUEs) to determine the fee. The calculated value of Central San's assets is determined as follows: • Land: Rather than attempting to determine actual market value, the current value of investments in real property is estimated based on the opportunity value of like cash investments deposited in Central San's temporary investments at the time of each property purchase and held at interest to the present. Facilities: The current value of investments in physical facilities is estimated by escalating each year's facilities expenditures based on the change in the Engineering News Record Construction Cost Index for the San Francisco Bay Area (ENR CCI-SF) and then applying straight-line depreciation using the life cycles in Table 3. The depreciation schedule assumes no salvage value remaining at the end of the asset's useful life. A category for "Mains (Renovation Program)" is included in the current value of facilities for determination of Capacity Fees. This category accounts for Central San's significant investment since 1988 in life -cycle replacement and renovation of sewers 10-inches in diameter and smaller. This work renews capacity in these smaller sewers for the benefit of both existing and new connectors and reduces future maintenance costs. (Note that developer -contributed mains are excluded from the total asset value to prevent double recovery of the asset value.) Fund Balance: Prior fiscal year ending balance for the Sewer Construction Fund, less the principal value of Central San's outstanding debt, is used. The inclusion of the Running Expense and Self Insurance Funds was reviewed by staff and District Counsel who determined that it was no longer appropriate to include those two items in the fee calculation. Contributed assets are generally not included in the calculation in order to avoid double recovery of costs, as described in WEF's Manual of Practice 27. After estimating the current value for an asset category, the component of the Capacity Fee attributable to that category is calculated by dividing current value by the current number of customers as shown below. The number of customers is determined by calculating the number of RUEs. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 125 of 150 Page 14 of 17 Capacity Fee Update Report Page 3 May 1, 2024 Value of Assets Equity Buy -in Fee = ---------------------------------------- Number of Customers (RUEs) RECOMMENDED CAPACITY FEE Staff recommends that the Board adopt Capacity Fees for Fiscal Year (FY) 2024-25 by applying the valuation approach and facilities life cycles described above, resulting in updated fee as follows: Current Proposed % Change $8,182 per RUE $8,539 per RUE 4.4% The recommended fee calculation approach is a rational, practical, equitable and defensible method to determine the financial burden of new connections. A breakdown of the proposed Capacity Fees by asset category is presented in Table 1. Based on the review of information in Table 1, the increases are a result of Central San's continued capital improvement investment in its facilities and the increase in the Sewer Construction Fund balance. Table 2 shows a comparison of the proposed Capacity Fees to those fees charged by neighboring agencies. The useful service life assumptions for each asset category are included in Table 3. April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 126 of 150 CENTRAL CONTRA COSTA SANITARY DISTRICT Report Regarding Capacity Fee Update Table 1 - Capacity Fee Calculation FY 2024-25 (Equity buy -in. Asset values through 6/30/23) less Net Asset Asset Cateogry Total Asset Contributed Net Asset Value per FY 2023-24 Change Change 1 Value 1 Value Value per RUE ($) N Assets1,2 RUE Treatment Plant/Outfall 550,001,812 (167,666,662) 382,335,150 2,248 2,262 (14) -0.6% Collection System Trunks and Interceptors 400,436,395 0 400,436,395 2,355 2,250 104 4.6% Contributed Mains 658,442,000 (658,442,000) 0 0 0 0 District -renovated Mains 326,915,993 0 326,915,993 1,922 1,834 89 4.9% Pump Stations, Force Mains 110,439,536 0 110,439,536 649 629 20 3.2% Recycled Water 45,780,476 (21,096,708) 24,683,768 145 184 (39) -21.2% General Improvements (no land) 80,080,829 (25,606,234) 54,474,595 320 327 (7) -2.2% Major Repairs 9,319,667 (3,999,783) 5,319,884 31 45 (14) -30.8% Land 57,397,472 (3,037,073) 54,360,399 320 316 4 1.2% Sewer Construction Fund Balance 138,054,294 0 138,054,294 812 504 308 61.1% less Outstanding Debt (principle only) (44,935,000) 0 (44,935,000) (264) (170) (94) 55.4% TOTAL VALUES 2,331,933,475 (879,848,460) 1,452,085,015 Capacity Fee $8,539 per RUE Notes: 1. Original cost escalated to current dollars less depreciation except land which is original cost escalated by opportunity cost 2. Contributed Assets include grant -funded, developer dedications, and capital contributions from City of Concord 3. Net asset value divided by total RUES April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 127 of 150 Page 16 of 17 CENTRAL CONTRA COSTA SANITARY DISTRICT Report Regarding Capacity Fee Update Table 2 — Comparison of Capacity Fees AGENCY CAPACITY FEE Dublin San Ramon Services District $17,836 Mt View Sanitary District $11,099 PROPOSED Central San $8,539 Pittsburg (Delta Diablo Sanitation District for Treatment) $8,460 Current Central San $8,182 Pittsburg (Delta Diablo Sanitation District for Treatment) $8,460 Antioch (Delta Diablo Sanitation District for Treatment) $8,000 Pittsburg (Delta Diablo Sanitation District for Treatment) $8,460 Bay Point (Delta Diablo Sanitation District for Treatment) $3,940 Concord $5,330 West County Wastewater District $2,381 Based on publicly available data as of March 28, 2024 April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 128 of 150 Page 17 of 17 CENTRAL CONTRA COSTA SANITARY DISTRICT Report Regarding the Capacity Fee Update Table 3 - Average Useful Service Life Gravity Sewers Interceptors 150 years Trunks 100 years Mains (Renovated by District) 100 years Treatment Plant & Pumping Station Facilities Tanks/Foundations 100 years Buildings 75 years Mechanical, Electrical & Control Equipment 30 years Recycled Water Facilities Pipelines 50 years Mechanical, Electrical & Control Equipment 30 years General Improvements Buildings 50 years Mechanical/Electrical Equipment and Furnishings 25 years Vehicles and other Equipment 10 years Major Repairs/Replacements 10 years April 16, 2024 Regular FINANCE Committee Meeting Agenda Packet - Page 129 of 150