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Home My WebLink About3.a. Finance Committee Presentation (Handout)1 Table of Contents 1 Budget Timeline 2 Accomplishments 3 Nexus to Strategic Priorities 4 Budget and Economic Overview F Fund -Level Budget Highlights 6 Reserves Analysis 7 Benchmarking Data 8 Next Steps and Conclusion 2 Item 3.a. (Handout) Important Disclaimer on Budgetary Impact of Nutrient Regulations 10-year CIP in budget does not reflect significant increase in spending likely necessary for newly developing nutrient removal regulations BACWA's released a tentative order regarding nutrient removal requirements on April 6, 2024 New requirements would become effective October 1, 2024 Uniformly impacts all Bay Area wastewater treatment dischargers despite some agency's relative low impact on bay water nutrient levels (such as Central San) Issue to be discussed by full Board at its May 161" meeting 3 Budget Timeline January -March: Budget data collection, calculations, analysis, and internal review/approval April 4: Board Financial Workshop March -April: Budget book development May 2: Draft budget released May 8: E&O Committee review of capital May 14: Finance Committee review of O&M May 16: Budget Presentation June 6: Scheduled Budget Approval 4 I 2 AccomplishmentsNA Received a 3.95 out of 4.0 average customer service rating for collection system emergency calls (as of Q2). Launched "Go with the Flow" bike tours. Achieved 26th year of continuous compliance with all National Pollutant Discharge Elimination System (NPDES) treatment plant permit requirements. Experienced record low spills of 13 in calendar year 2023 (.84 per 100 mi). As of Q2 in FY 2023-24, experienced 6 spills (.4 spills per 100 miles). Collected approximately 1,800,000 pounds of hazardous waste. Developed a Fleet Electrification Strategic Plan. Began operation of a 1.75-megawatt solar energy project. Continued to collaborate with drinking water agencies in various potential projects to help augment the region's water supply. Completed the DEI Framework and Strategic Plan. Hosted the fourth Management Academy with 22 graduates from both Central San and sister agencies to promote interagency learning and development. Completed a wastewater cost of service study and recommended a new rate class for accessory dwelling units for Board consideration. Accomplishments (continued) Upgraded Board meeting streaming services. `. I Received GFOA's Certificate of Achievement for Excellence in Financial Reporting Award for the 23rd consecutive year. t Received the GFOA Distinguished Budget Presentation Award for the 6th consecutive year. Hired a Cybersecurity Analyst to create and implement a complete cybersecurity program. Replaced or rehabilitated up to five miles of pipes in Alamo, Walnut Creek, Lafayette, Pleasant Hill, and Orinda. Developed a long-term solids management strategy. -- Cleaned 361 miles of sewers (as of Q2). ~ _ Completed 8,188 work orders for sewer system maintenance on schedule 99.6% of the time (as of Q2). Completed 4,991 work orders for plant maintenance, with 3% of those work z orders being reactive maintenance (as of March 2024). Hired an Operations Optimizations Division Manager to improve efficiencies and effectiveness in all dimensions of performance at Central San. Continued to optimize and improve the use of Oracle, including implementing Journeys, Permitting and Licensing, and Warehouse Management System.' Addressing 9 Strategic Priorities CUSTOMER AND COMMUNITY Provide exceptional service 1. Balancing the need for Continue commitment to educating customers about Public outreach, including the highly successful Central San Academy, Added financial resources against required revenue and resources needed to replace aging student education programs, facilities tours, bike tours, Pipeline "bike tours" impacts to the customer infrastructure and meet regulatory requirements. community newsletter, and social media engagement. Feasibility study to determine the benefits and barriers to a consolidation with Mt. View Sanitary District. New ENVIRONMENTAL STEWARDSHIP Meet regulatory requirements, promote sustainability, and identify and reduce contributions to climate change 2. Evolving regulatory Anticipate changing regulations and plan for alternatives to Implement the Fleet Electrification Strategic Plan to meet new state New requirements maintain reliability and meet requirements. requirements for zero -emission vehicles. Continue negotiating the regional Nutrient Watershed Permit with the New SF Bay Area Regional Water Board. One additional staff position to address heightened regulatory New compliance requirements. M Addressing 9 Strategic Priorities FY 2024-25 Budgeted Project(s) ENVIRONMENTALSTEWARDSHIP Meet regulatory requirements, promote sustainability, and identify and reduce contributions to climate change 3. Maintaining a sustainabl Partner with drinking water agencies to find creative Continue exploring partnerships with Contra Costa Water District water supply regional water supply solutions and identify ways to (CCWD), Santa Clara Valley Water District (Valley Water) and San maximize cost-effective resource recovery and Francisco Public Utilities Commission (SFPUC) to advance the Refinery sustainability. Recycled Water Exchange Project to utilize recycled water at nearby refineries in place of raw Delta water to increase the amount of drinking water available to the region. Collaborate with East Bay Municipal Utility District (EBMUD) and Dublin Updated to San Ramon Services District (DSRSD) to evaluate the feasibility of mention permanently diverting raw wastewater from Central San to DSRSD to focus produce recycled water via the DSRSD-EBMUD Recycled Water Authority beyond Refinery for delivery to new landscape irrigation customers in Central San's and Exchange EBMUD's overlapping service areas. Addressing 9 Strategic Priorities Key Budget Priority w IFY 2024-25 Budgeted Project(s) _ WORKFORCE DIVERSITY AND DEVELOPMENT Recruit, educate, empower, and retain a workforce from diverse backgrounds 4. Driving employee Develop, retain, and equip high quality Employee recognition, training and development programs, Added performance and rewarding employees with the tools needed to succeed, so Central certifications, outside conferences, and professional association "certifications' excellence San may become a preferred employer memberships to inspire continuous education and improvement 5. Fostering a culture of Continue investing in the development of Central San's Retention of the services of DEI consultants and trainers to help diversity, equity, and inclusfo DEI initiative guide and realize the efforts of Central San's Task Force. (DEI) Updated Implementation of prioritized recommendations of the DEI Action with FY Plan. 2024-25 projects Establishment of ongoing leadership of DEI effort through supplementary responsibilities for existing staff. 07 GOVERNANCE AND FISCAL RESPONSIBILITY Uphold integrity, transparency, and wise financial management in an effective governing model 6. Maintaining responsible Balance capital spending with affordability and rate Financial planning to forecast needs and sensible spending. rates at an affordable level impact concerns, and offset infrastructure replacement, regulatory responses, and other expenses with cost -saving Optimize ERP system to issue relevant and reliable financial reports efforts, efficiencies, optimizations, and innovations and to facilitate improved capital project budgeting and monitoring. New Commencement of a cost -of -service study for FY 2025-26 rates with adoption of a new (multi -year) rate schedule. New 10 Addressing 9 Strategic Priorities ■ SAFETY AND SECURITY Provide a safe, secure, and healthful workplace that foresees and addresses threat 7. Protecting the safety and Increase security at the treatment plant to address security of both people and increased contractor and construction activity and continue assets to develop cybersecurity efforts. Projects to construct and provide safety upgrades, including planning for a new emergency notification system. Updated Continued development of cybersecurity program, including with FY training and anti-phishing campaigns. 2024-25 projects Implementation of physical security standards for facility -based projects. INFRASTRUCTURE RELIABILITY _T 77 Maintain facilities and equipment to be dependable, resilient, and long lasting 8. Aging infrastructure a Make investments in capital improvements and internal Major projects include the Solids Handling Facilities climate resiliency resources to deliver on increased levels of capital spending, Improvements Phase-1A, Phase-1 Steam Renovations, electrical including staff development and regular reviews to ensure renovations at Headworks and the Pump and Blower Building, Updated proper capital delivery capacity. new aeration diffusers, new ultraviolet lamps, the Large with FY Diameter Inspection Program, and the Grayson and Walnut 2024-25 Creek Levee Improvement Project. projects Continuation of the Limited Duration Position Program to assist with project -based peak workloads. 11 Addressing 9 Strategic Priorities INNOVATION AND AGILITY Optimize operations for continuous improvement, and remain flexible and adaptable 9. Optimization of Central Continue to champion and initiate projects through the San wide business and Information Technology / Operational Technology QT/OT) treatment processes, and 0 Strategic Plan. project workflow and Advance overall business and decision support processes to delivery through improve efficiencies and effectiveness in all dimensions of technology performance at Central San. Focused effort on the Operations Department to improve existing operations. 12 Execution of the IT/OT Strategic Plan, including five roadmaps for key programs. Identification and implementation of process, chemical, and energy efficiency improvements. Updated Continued work with internal stakeholders to develop the long-term plan with FY 2024-25 for the Solids Phase-2 project and regional biosolids handling research. projects Implementation of in-house treasury function eliminating manual and/or inefficient processes and optimizing modern banking-ERP integration technology. go 13 Budget Main Points Continued commitment to Excellence and High Level of Service Continued higher inflation impacts several expenditure categories (contributing to overall O&M increase of 5%); but O&M budget is below 2023 financial plan forecast. Capital Budget of $75.7 million (plus $5 million contingency) in FY 2024-25 reflective of carry -forward status Following slides show funding uses and sources at the fund level 14 7 Budget Summary Operations & Maintenance $79,520,131 $85,019,046 $91,446,671 $95,987,159 $4,540,488 5.0% Sewer Construction (Capital Budget) $107,955,000 $90,976,000 71,202,000 80,712,000 9,510,000 13.4% Debt Service $12,891,059 $13,251,922 9,160,142 8,815,875 (344,267) -3.8% Self -Insurance $1,285,000 $2,170,000 2,585,000 2,420,500 (164,500) -6.4% Total Budget" $201,651,190 $191,416,968 $174,393,813 $187,935,534 $13,541,721 7.8% *As amended **Excluding contributions to reserves 15 Inflation Trend Percent Year -Over -Year inflation Inflation -February to February 9.0% 80% 7.9% 7.0% 6.0% 6.0% 5.3% 10% 4.0% 3,4% 3.6% 3.5% 2-7% 2.9% 3.2% 3.0% 2.4% 2.5% 2.2 2.3% 2.4% 20% 11 1� � it I II L6% I 0.0% 0.0% 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 -1.0% ■ Nado l ■ Bay Area SV go District -Wide: Use of Funds FY 2022-23 FY 2023-24 FY 2024-25 $213,536,900 $194,526,300 $231,1 13,998 Use of Funds 5110,DDO,ODD $100,DD0,ODD $90.000 ODD 580,0MOD❑ 570.0D0,ODD 560,000,000 550,DDo,ODD 540,DD0,0DD 530,000,00D $20,000,ODD 510,000,0DD Operations& Mlamtenance Sewer Construct,on Debt ServKe ■ FY 22-23 ■ FY 23-24 ■ FY 24-25 Budget Budget' Budget 17 _ _ _ . ■ Set -insurance Corttributont0Reserves District -Wide: Sources of Funds FY 2022-23 FY 2023-24 FY 2024-25 $213,536,900 $194,526,300 $231,1 19,998 5140,0D0,000 512000,0D0 5100,000,000 s80,000,000 S60,000,000 $40,000,000 S20,000,000 5- 114 Sources of Funds 1111.1111 ONE ___ MM Sewer ser,ce Deb[ Proceeds City of Conrad Tat Revenue Capa_�2y Fees Use of Reserves All Other Revenue Charges (net) Sources ■ FY 2022-23 ■ FY 2023-24 ■ FY 2024-25 a Sewer Service Charge Rates and Revenues SSC Rates Single Family Multi Family Other Classes FY 22-23 $690 $654 FY FY 23-24 24-25 Change ($) $697 $725 $28 $622 $647 $25 -----Charges Vary — See Specific Ordinance Change (%) 4.0% 4.0% ----- Budget FY 22-23 Budget FY 23-24 Budget FY 24-2do Chan e $ Chan e SSC Revenues ($Thousands) $114,657 $117,980 $121,310 $3,323 2.8% --aim, 19 20 10 1 ♦FundExpenditures Other Expenses, 1.7% Supplies & X. Additional UAAL Materials, 15.6% Other Purchased Services, 8.4 % Salaries &Wages, 49.5% Purchased Property Services, 8.6 11' Employee OPEB UAAL Benefits, 15.5% I • Pension ILIAAL •'. D CEN RAL $AN rarl nwrnav o stn c. 21 0&M Fund Expenditure Trend $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 M JIII Si7 —_— caste N991 Imud .—MMM Salaries & Wages Employee Benefits Pension UAAL OPEB UAAL Additional UAAL Purchased Other Purchased Supplies & Other Expenses Contributions Property Services Services Materials ■ FY 22-23 Budget ■ FY 22-23 Actual ■ FY 23-24 Budget ■ FY 23-24 Projection ■ FY 24-25 Budget 11 0&M Fund Spending by Department $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000.000 $10,000,000 $5,000,000 $0 - En ineerin & Collectio S stem _ R c Executive Governance Administration g g y Plant Operations*« ecy led Water Technical Services Operations* Program* M FY 22-23 Budget $2,778,212 $20,283,342 $15,208,366 $131480,048 $31,571,861 $1,697,217 YA FY 23-24 Budget $3,169,121 $21,906,201 $15,257, 107 $14,391,917 $34,297,520 $1,924,804 FI FY 24-25 Budget $3,951,510 $22,454,528 $15,595,650 $18,715,786 $313,136,196 $2,133,490 *Function shown separately given significance of service and for comparability with PY budgets M **Includes Office of the Director of Operations, Plant Operations, Plant Maintenance, and Operations Optimization Functions 23 Budgeted Staffing Staffing of 302 proposed full-time equivalent (FTE) positions Heard requests from divisions Assessed relative operational and strategic priorities and considered intra-departmental synergy where feasible:. Four new FTE additions included: Associate Engineer (Capital Projects) Assistant Engineer (Regulatory & Environmental Compliance) - Shift Supervisor (Plant Operations) Management Analyst (Plant Maintenance) � a Two additional Limited Duration Employees FI.A Risk Management r Optimizations 24 12 0&M Labor -Related Budget Highlights • Salaries & Wages: - Overall increase of $2.3 million (5.2%) - COLA is 3.75% (at ceiling) for all bargaining units based on latest MOU provisions considering CPI trend over past two years - Assumed vacancy factor of 3.0%. - Increase in total headcount by 4 positions to a total of 302 • Benefits (Current Employee Costs): - Overall increase of $1.3 million (9.3%) - CCCERA (Normal Cost) contributions (as %of payroll) increasing 0.09%for legacy employees to 17.45% and increasing 0.08% for PEPRA employees to 11.60% (per December 2022 actuarial valuation) - Base plan medical premium increase of 6.25% (based on 2023 to 2023 rates) - Capitalized administrative overhead increasing by $0.6 million (10.8%) to $6.3 million 2s 25 0&M Labor -Related Budget Highlights (Continued)�, 26 P11 UAAL Costs r Overall decrease of $0.6 million (-50.2%) OPEB: Modest increase in UAAL component of ADC by $0.1 million (59.6%) Retiree healthcare premiums estimated at $4.6 million, reflecting a 9.5% increase from the prior year. - Retiree healthcare costs exceeding ADC budgeted to be reimbursed from OPEB trust consistent with the prior years - Pension (CCCERA) Near elimination of UAAL payments to CCCERA following issuance of 2021 COPS in .` June 2021 and payoff of pension UAAL UAAL contribution rate of 1.06% in FY 2024-25 reflects noteworthy increase from rate of 0.15%for admin charges to CCCERA paid in past three years Debt service of COPS reported in Debt Service fund - Proposed budget does not include "additional UAAL trust contribution" in consideration of healthy funded status and other priorities ($1 million budgeted in FY 2023-24) 13 Additional UAAL Trust Contribution History Pension Fiscal CCCERA Prefunding Year Trust Trust OPEB Trust Total Source of Funds 2013-14 5.0 5.0 Budgeted 2014-15 5.0 - - 5.0 Budgeted 2015-16 2.5 - 2.5 Budgeted 2016-17 - - 2.5 2.5 Budgeted, subsequent Board direction 2017-18 3.4 - 3.4 Board direction on fav variances 2017-18 - 2.0 - 2.0 Board direction on fav variances 2017-18 - 2.5 2.5 Budgeted, subsequent Board direction 2018-19 2.5 - 2.5 Budgeted, subsequent Board direction Budgeted, subsequent Board direction; Board direction on 2019-20 - 1.25 1.25 2.5 favorable variances Budgeted, subsequent Board direction; Board action on UAAL 2020-21 70.8 1.25 72.0 payoff 2021-22 - - 1.25 1.3 Budgeted, subsequent Board direction 2022-23 - 1.0 1.0 Budgeted, subsequent Board direction 2023-24 - 1.0 - 1.0 Budgeted, subsequent Board direction 83.3 11.4 * 8.5 103.2 *Balance of approximately $12.8 million (including investment gains) utilized to help finance payoff of pension UAAL balance June 2021 27 Pension & OPEB Funding Status $160 $140 o $120 $100 E $80 c J $60 Q $40 $20 $0 28 Pension Actuarial Results oyti oy6 oyu oye O,b Oy^ 0,0 OyQ OL0 OL1 41 ti ti ti ti ti ti ti ti ti ti T Year ended 12/31 �UAAL -Funded% 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% $90 $80 c $70 $60 E $50 `c-, $40 Q $30 $20 $10 $0 OPEB Actuarial Results O�� O'O Orb OHO Orb Off^ OHO O,Q ,, 'I O`11 P ti ti ti ti ti ti ti ti ti ti ti ti Year ended 6/30 �UAAL -Funded% 100% 90% 6% 80% 70% 60% 50% 40% 30% 20% 10% 0% 14 0&M Funding Sources Total FY 2024-25 revenue of $98.2 million Largest source of revenue is sewer service charges City of Concord proportion to flow to plant and changes in non - collection O&M expenditures Investment income captured in "other" reflecting largely sustained Fed interest rates 29 Permits & Inspection Fees $1.8 2% Other Inrnma HHW 51.1 1% hart in millions) Concord Reimbursement Revenue Analysis (O&M) $26.00 $24.00 $22.00 001, $20.00 / 001. $18.00 ; % E $16.00 od 0 $14.00 $12.00 I 10\1 10`6 ti� y y F Q y L�\Q A A ti61\ A ti�ti� y ti0ti5 y ti�� Q Q Q F F F y ti�� F A ti��b F Fk ti0-1 F y ti11ti� Q A ti11tiQ Q A Q ■ Actual ■ Projected - No UAAL Payoff '. Projected - With UAAL Payoff 30 15 Capital Budget Highlights Infrastructure Investment Over Past 10 Years: $519.1 Million $110.0 $100.0 $90.0 $80.0 $70.0 $66.2 $60.0 $50.0 $42.8 $45.3 $2.4 $40.0 $41.2 $30.8 '1 $$13 $1.6 $30.0 $25.1 0.6 $20.0 �.8 $10.0 $0.0 vi10\q.\5 V(10\5-\6 V1 V\6.\1 0 70\1.\8 0 10\q 10 01p2p 1\ V( 2p1\ 27- Collection System Program Treatment Plant Program Recycled Water Program General Improvements Program F.—Adopted Annual Budget ("Estimated Expenditures" prior to FY 2017-18) 31 Sewer Construction Fund Expenditures Recycled Water $0.3 0% Gener Improvemen Total FY 2024-25 expenditures of $80.7 million (including contingency) Increase in capital spending from prior year budget by $9.5 million Continued reduction in new appropriations next year will allow for catch-up on budgetary carryforward Capital spending ramping back up in FY 2025-26, and remaining higher than this for duration of 10-year plan 32 F� 102� 10131,A lPtd\e�edl r....ri.,...... �.. Itc n cot :hart in millions) 16 Other $5.2 4% Caoacitv Fees 55.0 4% Sewer Construction Fund Sourcesapi City Reimbursement Concord 101 Reimbursement $0.£ Total FY 2024-25 funding sources of $121.8 million, including debt proceeds Increase in total sources by $28.7 million from the prior year due to higher debt proceeds expected Net contribution to reserves of $41.1 million necessary for future capital program spending increases and rate smoothing 33 Self Insurance Budget Operating Revenues: $2.3 million Operating Expenses: $2.4 million HHW Contribution Technical & Other Services, $25,000 $150,500 Expected Losses, $250,000 Investment Income $449,123 LegakServices, $365,000 Insurance Premiums, $1,655,000 Sewer Service Charges $1,858,965 34 ions) 17 Debt Service Expenditures Total FY 2024-25 expenditures of $8.8 million Includes debt service on 2018 Revenue Refunding Bonds and 2021 cops Debt service entirely secured and funded by ad valorem property taxes 35 01 Trustee & Other Costs $6,000 Reserve Balance Projections as of June 30, 2024 Reserve Policy Target $40,076,336 $47,791,500 $9,000,000 $96,867,836 Projected Balance $39,911,148 $153,591,673 $9,087,411 $202,590,232 Projected Balance Minus ($165,188) $105,800,173 $87,411 $105,722,396 Reserve Policy Target Reserves comply with policy specified minimums to ensure adequate resources Impacts allocation of SSC to various sub -funds Affects rate setting, in conjunction with drivers from 10-year financial plan 37 Reserve Balance Projections as of June 30, 2025 �� Beginning Projected Reserve $39,911,148 $153,591,673 $9,087,411 $202,590,232 Increase/(Decrease) $2,191,570 $8,153,865 ($87,412) ($6,049,707) Ending Projected Reserve $42,102,718 $145,437,808 $9,000,000 $196,540,526 Reserve Policy Target $42,102,718 $53,572,500 $9,000,000 $104,675,218 Over/(Under) Target - $91,865,308 - $91,865,308 ,z 1 38 19 39 Customer Accounts per Employee (excl. Concord and Clayton accounts) _-gl —ALS 90o w aao 0 E 700 W 600 w 500 401 396 391 '0 400 300 w c 200 10o U 0 n g Customer Accounts per Employee (excl. Concord and Clayton accounts) AWWA Survey (Nationwide FY 20-21 data) 674 678 677 587 Soo 480 439 412 ff 1 374 Jac "e. 's, Jac \^ 14 o. Jac "e '$'- Jac 1h\� ,& AWWA Survey (Nationwide FY 21-22 data) IM 626 600 633 1 558 473 4fi5 469 394 dM4 Jao ^y\= o. Jac 1y\^ Jac ^y\= o Jac 1y\^ ,& tih\= tih * Customer accounts = number of residential parcels and non-residential parcels billed by Central San. Central San data not available for FY 23-24. 40 20 Customer Accounts per Employee Incl. Concord and Clayton accounts) 1200 w 0 1000 981 970 E W d 800 3 600 u Q 400 E y 200 U 0 Customer Accounts per Employee (incl. Concord and Clayton accounts) AWWA Survey (Nationwide FY 20-21 data) 810 674 678 677 587 439 369 500 3' 480 374 412 J � I ry tra 1 n. tTa 1 ry tra 1 ry tra 1 AW WA Survey (Nationwide FY 21-22 data) 709 626 633 600 558 473 465 469 409 394 341 314 I ryy\o aac tr 1y\o ryy\o aac tr 1y\o ryy\> a`9c to 1y\o ryy\o Dac tr 1y\o * Customer accounts = number of residential parcels and non-residential parcels billed by Central San, plus Concord and Clayton accounts. FY 22-23 Concord and Clayton accounts were estimated by taking the average of FY 20-21 and 21-22. Central San data not available for FY 23-24. 41 Wastewater Processed per Employee (MGD/FTE) Wastewater Processed per Employee (MGDIFTE) 0.40 w r 0.35 CO 0.30 a 0 0.25 E W 0.20 'a 0.15 0.14 0.12 0.12 0.12 0 0n0 a` a 0.05 3 0.00 _ 3 i i > 42 AW WA Survey (Nationwide FY 20-21 data) 0.27 0.25 0.22 0.21 0.20 0.20 o.n o.17 0.14 0.14 0.14 In AW WA Survey (Nationwide FY 21-22 data) 0.23 0.22 0.23 0.22 0.19 0.19 0.17 .17 0.14 0.13 0.14 0.13 0 21 Staffing Levels: Total # of FTEs Total # of FTEs L,-OOCENIR SAN* AWWA Survey (Nationwide FY 20-21 data) 700 _., tL-h 500 W 419 LL 400 o 295 299 304 301 300 260 256 r 209 213 200 170 135 101 106 100 43 67 D .1 11 25% Median 75% 25% Median 75% 25% Median 75% 25% Median 75% FY FY FY FY W W Only Utilities Combined Utilities Population of Population of 20-21 21-22 22-23 23-24 FY 20-21 FY 20-21 100,001-500,000 >500,000 (up to (4-13 participants) (18-96 participants) FY 20-21 FY 20-21 Feb. (7.54 participants) (8-28 participants) 2024) AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) gal 470 293 299 230 238 186 194 2. 11 1I 111 I I 1 25% Median 75% 25% Median 75% 25% Median 75% 25% Median 75% W W Only Utilities Combined Utilities Population of Population of FY 21-22 FY 21-22 100,001500,000 >500' 00 (3-10 participants) (19-74 participants) FY 21-22 FY 21-22 (36 participants) (26 participants) AWWA Survey (Nationwide FY 21-22 data) FTEs include temp hours converted to FTE. *Central San FTE counts include FTEs or temps associated with Recycled Water or Household Hazardous Waste Collection Facility (HHWCF). District 43 Counsel is not included in FTE count. 43 - M[&28 _ FY 20-21 partiripanesl - ies Nationwide AWWA survey [FY 20-21 Date) an of Pa Combined Uli lines Pepulatipulation of >500,000 100,0015. 00 FY 20-21 FY 20-21 FY 20-21 (]8A6 participans) pertkipents) (7-59 pe rticipeMs) Medi -, 257s Median 75% 25% Median 7516 •'13 •e 9 e 413 60.1 79.5 .0 43b 55.9 27.1 38.0 16.5 27.6 32.4 24.6 31.7 43.0 23.1 28.9 35.5 11.9 L. 44.3 OA --1 542i 1.3 3.8 7.1 1.6 32 4.4 5.0 7.4 11.6 5.0 6.5 10.3 2.5 2.1 3.] ®®®®®-■■-. 2.3 Q9 8.4 3.6 6.7 10.8 mmmm____-_ 13 1.9' 3.0 1.1 1.6 2.2 1.7 2.7 4.3 2.0 3.7 4.2 1.4 22 4.5 2.9 4.4 4.1 1.1 1.8 4.9 0.4 1.2 7.4 413 60.1 79.5 0.0 43.6 55.9 22.4 27.1 38.0 16.5 27.6 32.4 113 111 .3 0o 401 14.8 1.1 1.6 3.1 4.1 44 22 NationwideA t-b;,dL11ilft1- WA 51 Ivey IFY 21-22 Data) PopulationM Population4110D,000 2200�00-22 21-22 74 parti6p.M.) (26partic1paMs) 136 pa rtic pants) 25% Median 75% 25% Median 75% 20.9 25.3 39.2 17.6 29.0 32.0 213 29.3 41.6 23.2 26.4 32.2 • • 9.0 12.] 48.9 LS 46.5 552 ®llll"' ®®1111111111,11111111111111,111111111111111111111,11111111111111111111111111, 1A 7.6 11A 1.1 9.0 11.4 3.6 Q2 5.8 1.1 53 &1 ®®®®.-■.-. L2 3.7 6.7 3.6 5.9 10.4 - 1.3 1.9 2.1 1.1 1.4 2.1 0.4 0.8 1.0 0.6 0.9 1.3 ®llll�®llll�llllllllll,llllllllllllll,111111111111111111111,11111111111111111111111111, LO 2.9 3.8 22 32 4.5 0.8 1.4 1.8 1.0 22 2.5 13 23 3.3 2.7 4.1 4.5 • ®®lllll�' ®llllllllll,llllllllllllll,111111111111111111111,11111111111111,11111111111, 0.8 1.4 5.4 0.6 1.1 8.3 0 - ®®®®______ 1.0 1.9 3.8 0.6 1.3 1.8 1.4 2.1 8.1 1.1 1.1 3.0 _ 0.7 0.4 0.6 0.8 0.0 OA 111 0.1 02 0.3 0.3 0.7 0.9 • - 1 1 t l t l t l ______ 2.0 5.1 7.fi 3.4 7.5 10.9 45 Total 0&M Cost per Customer Account Total O&M Cost of Wastewater (WW) Services per Account ($/account) ,i,C1416A1S"* AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) 700 615 632 632 584.0 0 600 569.0 510 521 502 519 w 500 493 474 483 438.0 425 442 � 413.0 402 u 400 377 336 333 350 0 354 Q 317.323 306.0 299 300 277 0 2 200 06 O - 100 0 ~ 0 ti°ry^ ti a. titiry� by\o sac �gp ry�� oaac �g\� by\o ma�ao ��\� by\� oa�c �y\o tiga� ��c �� ry�a� oaac �g� ti�\o •a90 �y\� ryy\� oa90 �y\� WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher WW Only Utilities Combined Utilities Pop. I00K-500K Pop. SOOK & higher * Customer accounts = number of residential parcels and non-residential parcels billed by Central San. Does not include Concord or Clayton accounts. Data not available for FY 23-24. 46 23 47 Total 0&M Cost per MG Treated Total O&M Cost of WW Services per MG ($/MG) SM 8,000 �'�'LL* AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) 2 7,000 6,812 6,373 0 6,000 5,509 5,525 4.973 5,097 0 5,000 '2 4,303 4,602 3,970 4,000 3,002 2,888 2,921 2,967 3,168 2,975 Y 3,000 . 2.770 2,449 2,408 U 1,909 1,944 1,910 2,153 U 5 2,000 1,550 1,679 1,503 1,000 ' I 1II I F 0 /// WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher, WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher * Data not available for FY 23-24. Total 0&M Cost per 100 miles of Pipe Total O&M Cost of WW Services per 100 Miles of Pipe ($I100 miles of pipe) a s,000,000 L,�4I CE41RALSA"* AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) 0: 7,285,853 7,371,485 c 7,000,000 6,157,849 6,000,000 0 5,348,789 4,378,739 4,554,408 . a 5,000,000 4,608,735 H 0 I 4,563,760 4,229,393 4118490 4.34533 2,178,9623.73,669,332 72.01400 4,000,000 3,535,627 3,561,376 .2 3,043,226 ,276,467 3,005,183 3,000,000 2,256,657 2,322,267592,179,333 2,126,095 ,,,550 y w 2,000,000 0 O 1,000,00a WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K &higher WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher * Data not available for FY 23-24. 48 24 Collection 0&M Cost per 100 miles of Pipe Collection O&M Cost per 100 Miles of Pipe ($/100 miles of pipe) 11 _CENTPAL- AWWA Survey (Nationwide FY 20-21 data) 1,400,000 m 1,132,439 1,193,857 a 1,200,000 1,147,503 0 1,107,985 1,072,227 a 1,000,000 - 829,099 a o 800,000 710,664 671,875 673,522 V of 600,000 539,4 0 475,912 475,912 o = 400,000 0 a 200,000 0 U 0 �ry �ry �titi ti ems � ro �ma � ro �sb � ro ems � WW Only Utilities Combined Utilities Pop. IOOK-500K Pop. 500K & high * Data not available for FY 23-24. 49 AWWA Survey (Nationwide FY 21-22 data) ,016,683 1,070,756 995,786 976,749 937,592 753,883 726,580 728,494 738,290 586,071 585,261 534,120 WW Only Utilities Combined Utilities Pop. I 00K-500K Pop. 500K & higher Treatment 0&M Cost per MG Treated �''�� ccrnnatsu� 2,500 m 2,000 1.940 1,906 1,768 N 1,500 0 j 1,000 E 0 O 500 ~ 0 s � �iry�;p airy^. &,ryryb Treatment O&M Cost of WW Services ($/MG) 2,351 AWWA Survey (Nationwide FY 20-21 data) 1I AWWA Survey (Nationwide FY 21-22 data) 1,708 1,495 1,532 1,502 1,575 1,379 1,314 1,202 1,222 1,222 1,049 1,125 1,104 1,076 1.011 955 922 966 796 767 33 81 748 636 j I 1 1 1 Only Utilities Combined Utilities Pop. I OOK-500K Pop. 500K & higher WW Only Utilities Combined Utilities Pop. I OOK-500K Pop. 500K & higher * Data not available for FY 23-24. 50 25 51 Public Hearing on June 6, 2024 Staff recommendation for Board to approve and adopt the following budgets:1hi Operations & Maintenance Capital Improvement Self -Insurance Debt Service Coinciding with budget, Board also `��! asked to delegate authority to General �` 277 Manager to renew insurance �c� , 52 26 Conclusion FY 2024-25 budget is balanced, consistent with reserve policies Financial health of Central San remains strong Staff will continue to monitor impact of inflation and financial markets on budget "Thank you" to all dedicated staff` involved in budget development process, as well as ongoing monitoring during the year 53 54 27