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Home My WebLink About09.a.(Handout) Revised Budget Presentation 05-16-241 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 9a (Handout) 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 to Board May 21: Please provide any Edits/Comments June 6: Scheduled Budget Approval Accomplishments 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. ra Accomplishments (continued)- -J Upgraded Board meeting streaming services. Received GFOA's Certificate of Achievement for Excellence in Financial Reporting Award for the 23rd consecutive year. Received the GFOA Distinguished Budget Presentation Award for the 6th consecutive year. Hired a Cybersecurity Analyst to create and implement a complete cybersecurity r :, program. i Replaced or rehabilitated up to five miles of pipes in Alamo, Walnut Creek, Lafayette, Pleasant Hill, and Orinda. 7! ,S 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 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. 5 I Addressing 9 Strategic Priorities 77 CUSTOMER AND COMMUNITY Provide exceptional service 1. Balancing the need for Continue commitment to educating customers about financial resources against required revenue and resources needed to replace aging impacts to the customer infrastructure and meet regulatory requirements. FY 2024-25 Budgeted Project(s) Public outreach, including the highly successful Central San Academy, student education programs, facilities tours, bike tours, Pipeline community newsletter, and social media engagement. Feasibility study to determine the benefits and barriers to a consolidation with Mt. View Sanitary District. 77 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 requirements maintain reliability and meet requirements. requirements for zero -emission vehicles. Continue negotiating the regional Nutrient Watershed Permit with the SF Bay Area Regional Water Board. One additional staff position to address heightened regulatory compliance requirements. Leadership in PFAS outreach and support of legislative efforts to address PFAS Addressing 9 Strategic Priorities ENVIRONMENTAL STEWARDSHIP Meet regulatory requirements, promote sustainability, and identify and reduce contributions to climate change air 3. Maintaining a sustainabl Partner with drinking water agencies to find creative water supply regional water supply solutions and identify ways to maximize cost-effective resource recovery and sustainability. Continue exploring partnerships with Contra Costa Water District (CCWD), Santa Clara Valley Water District (Valley Water) and San Francisco Public Utilities Commission (SFPUC) to advance the Refinery 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. Added "bike tours" New New New New New 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. 4 9 Strategic Priorities Key Budget Priori WORKFORCE DIVERSITY AND DEVELOPMENT Recruit, educate, empower, and retain a workforce from diverse backgrounds 4. Driving employee 911111111111111111 Develop, retain, and equip high quality performance and rewarding employees with the tools needed to succeed, so Central excellence San may become a preferred employer 5. Fostering a culture of Continue investing in the development of Central San's diversity, equity, and incluslo DEI initiative (DEI) a ON Employee recognition, training and development programs, Added certifications, outside conferences, and professional association "certifications' memberships to inspire continuous education and improvement Retention of the services of DEI consultants and trainers to help guide and realize the efforts of Central San's Task Force. Implementation of prioritized recommendations of the DEI Action Plan. Establishment of ongoing leadership of DEI effort through supplementary responsibilities for existing staff. 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. Commencement of a cost -of -service study for FY 2025-26 rates with adoption of a new (multi -year) rate schedule. Addressing 9 Strategic Priorities Key Budget Priority IFY 2024-25 Budgeted Project(s) MESAFETYANDSECURITY Provide a safe, secure, and healthful workplace that foresees and addresses threats 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. INFRASTRUCTURE RELIABILITY Maintain facilities and equipment to be dependable, resilient, and long lasting 8. Aging infrastructure Make investments in capital improvements and internal climate resiliency resources to deliver on increased levels of capital spending, including staff development and regular reviews to ensure proper capital delivery capacity. 10 Updated with FY 2024-26 projects New New 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. Major projects include the Solids Handling Facilities Improvements Phase-1A, Phase-1 Steam Renovations, electrical renovations at Headworks and the Pump and Blower Building, Updated 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. Addressing 9 Strategic Priorities 2024-2S Budgeted Project(s) INNOVATION AND AGILITY - Optimize operations for continuous improvement, and remain flexible and adaptable 9. Optimization of Cantr Continue to champion and initiate projects through the Execution of the IT/OT Strategic Plan, including five roadmaps for key San wide business and Information Technology / Operational Technology (IT/OT) programs. treatment processes, and Strategic Plan. project workflow and Identification and implementation of process, chemical, and energy Advance overall business and decision support processes to efficiency improvements. delivery through improve efficiencies and effectiveness in all dimensions of technology performance at Central San. Continued work with internal stakeholders to develop the long-term plan Focused effort on the Operations Department to improve existing operations. 11 for the Solids Phase-2 project and regional biosolids handling research. Implementation of in-house treasury function eliminating manual and/or inefficient processes and optimizing modern banking-ERP integration technology. Updated with FY 2024-25 projects 4. Budget •EconomicOverview - 7� - .� CCDCENTRALSAN 12 go 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 - ;A 13 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 14 7 Inflation Trend Percent Year -Over -Year inflation Inflation -February to February 9.0% 7.9% 80% 7.0% 60% 6.0% 52X 5.3% 5.0% 40% 3,4% 3.6% 3.5% 7% 2.9% 3.2% 3.0% 2.4% 2.5% 2.2.4% 20% 11 11 � II I I I I 1.I D% 0.0% 0. — 2014 2013 20 i6 2017 2018 2019 2020 2021 2022 2023 2024 -1.0% ■ N.6-1 ■ Bay Area 15 District -Wide: Use of Funds FY 2022-23 FY 2023-24 FY 2024-25 $213,536,900 $194,526,300 4,z3 I ,1 13,998 Use of Funds $110,000.000 $100,000,ODD $90.000,000 $80,0m,wo S70,000,000 $W,000,OOo S50,000,v00 540,000,000 530,000,000 $20,000,000 00,000 510,0 Operations&Maintenance SewerCortstrucdon C1ebtService ■ FY 22-23 ■ FY 23-24 ■ FY 24-25 Budget Budget, Budget 10 Self-Inswance ContributontoReserves go District -Wide: Sources of Funds FY 2022-23 FY 2023-24 FY 2024-25 $213,536,900 $194,526,300 $231,1 19,998 Sources of Funds 5140,000,000 5120,000,000 $10010001000 s80,000,000 se01000100o $40,000,000 szo,000,000 ' ■' ,11 M E N s- SemerSerwe Debt Proceeds Civvof Concord Tat Revenue Capacirzv Fees Charges M FY 2022-23 0 FY 2023-24 ■ FY 2,324-25 17 . W Use of Reserves All Other Revenue (net) Sources Sewer Service Charge Rates and Revenues FY FY FY SSC Rates 22-23 23-24 24-25 Change ($) Change (%) Single Family $690 $697 $725 $28 4.0% Multi Family $654 $622 $647 $25 4.0% Other Classes Charges Vary — See Specific Ordinance, but adjustment is 4.0% Budget Budget Budget FY 22-23 FY 23-24 FY 24-25 Chan e $ Chan e SSC Revenues $114,657 $117,980 ($Thousands) $121,310 $3,323 2.8% * The FY 2024-25 SSC Revenue Projection of $121,310,000 takes into account lower -than -expected revenues at the permit counter and some recent decreases in non-residential SSC revenue. 1 a 19 1 •FundExpenditures Other Expenses, 1.7% Supplies & Additional UAAL Materials, 15.6% Other Purchased Services, 8.4% Salaries &Wages, 49.5% Purchased Property Services, 8.6% 11' Employee Benefits, IS.S% I tiPension UA :I. I -SD CENTRAL SAN la <� 20 10 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 $5,000.0$0 - CIA 1UNNI Salaries & Wages Employee Benefits Pension UAAL OPEB UAAL Additional UAAL Purchased Ocher Purchased Supplies & Ocher 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 21 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 Executive Governance Administration Engineering & Collection System Plant Operations*« Recycled Water Technical Services Operations Program r FY 22-23 Budget $2,778,212 $20,283,342 $15,208,366 $13,480,048 $31,571,861 $1,697,217 • FY 23-24 Budget $3,169,121 $21,906,201 $15,257, 107 $14,391,917 $34,297,520 $1,924,804 •FY 24-25 Budget $3,951,51. $22,454,528 $15,595,650 $18,715,786 $33,136,196 $2,133,490 *Function shown separately given significance of service and for comparability with PY budgets **Includes Office of the Director of Operations, Plant Operations, Plant Maintenance, and Operations Optimization Functions 22 11 S 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) Two additional Limited Duration Employees Risk Management Optimizations 23 0&M Labor -Related Budget _4 Highlights' `�:� _ A• 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 Incorporates merit increases (5%) for all eligible employees 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 2024 rates) Capitalized administrative overhead increasing by $0.6 million (10.8%) to $6.3 million 24 12 0&M Labor -Related Budget Highlights (Continued) UAAL Costs 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 Only UAAL rate paid to CCCERA over past 3 years (FY 21-22 through FY 23-24) was for 0.15% admin recovery charge UAAL contribution rate for FY 2024-25 is 1.06% reflective of poor fund performance in 2022 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) 25 Additional UAAL Pension Fiscal CCCERA Prefunding Year Trust T-••-` 2013-14 5.0 2014-15 5.0 2015-16 2.5 2016-17 - 2017-18 2017-18 2017-18 2018-19 2019-20 3.4 2.0 2.5 1.25 - Trust Contribution History OPEB Trust Total Source of Funds 5.0 Budgeted 5.0 Budgeted - 2.5 Budgeted 2.5 2.5 Budgeted, subsequent Board direction - 3.4 Board direction on fav variances - 2.0 Board direction on fav variances 2.5 2.5 Budgeted, subsequent Board direction - 2.5 Budgeted, subsequent Board direction Budgeted, subsequent Board direction; Board direction on 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 26 13 Pension & OPEB Funding Status Pension Actuarial Results $160 100% $140 � 90% 80% o $120 70% $100 60% $80 50% J $60 40% Q $40 30% $20 10% $0 0% oyti oy�6 oyu oye oyb aye oy� oya otio otiti otiti ti ti ti ti ti ti ti ti ti ti ti Year ended 12/31 �UAAL —Funded% 27 0&M Funding Sources Total FY 2024-25 revenue of $98.2 million Largest source of revenue is sewer service charges City of Concord revenue estimate reflects proportional share of reimbursable treatment -related costs Investment income captured in "other" reflecting largely sustained Fed interest rates 28 $90 $80 c $70 2 $60 E $50 $40 Q $30 $20 $10 $0 OPEB Actuarial Results le07 Orb OHO 07b Off^ OHO O,Q O ` O`1y 11 P ti ti ti ti ti ti ti ti ti ti ti Year ended 6/30 �UAAL —Funded% Permits & Inspection Otk1— — Fees $1.8 2% H Hw 51.1 1U 100% 90% 6% 80% 70% 60% 50% 40% 30% 20% 10% 0% hart in millions) 14 Capital Budget Highlights Infrastructure Investment Over Past 10 Years: $519.1 Million $110.0 $100.0 $108.0 $90.0 $88.0 $5.8 $80.0 $2 2 $91.0 $4.5 $70.0 $66.2 $71.2 $3.1 $60.0 $44.8 $50.0 $41.2 $42.8 $45.3 $24 $8.4 $4.0 $40.0 $30.8 3.1 $2.2 $1.6 $30.0 $25.1 $0.6 $1.3 $26.0 $20.0 $0.8 _ - $0.3 $31.4 $37.1 $10.0 $20.3 $11.2 $14.5 $21.7 $0.0 F� TOAAS 0 1(J\S.\6 010,(,A1 0 ,Lo,-\8 0 20\z.\9 Fy 10\910 0 1020'1'\ F,� 1,01\ 1ti �Pto\ecte6) F,l 101FY ,L013'LA Collection System Program Treatment Plant Program Recycled Water Program General Improvements Program -Adopted Annual Budget ("Estimated Expenditures" prior to FY 2017-18) -.9111111111 29 Sewer Construction Fund Expenditures Genera Improvemen Total FY 2024-25 expenditures of 6.4% $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 30 Recycled Water $0.3 0.4% :hart in millions) 15 Sewer Construction Fund SourcesCity Concord Cap Reimbursement $10. 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 31 Other $5.2... Capacity Fees $5.0 4% • ueut rroceeas are rrom a 6u year State Revolving Fund (SRF), at a 0.9% interest rate. Self Insurance Budget Operating Revenues: $2.3 million Operating Expenses: $2.4 million HHW Contribution $25,000 Investment Income $449,123 I Sewer Service Charges $1,858,965 32 Technical & Other Services, $150,500 Expected Losses, $250,000 LegakServices, $365,000 Insurance Premiums, $1,655,000 f ions) 16 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 33 34 Trustee & Other Costs $6,000 17 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 Reserve Policy Target ($165,188)* $105,800,173 $87,411 $105,722,396 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 * Assumes $2 million favorable variance; current projection is higher, so this reserve is IM11M.— expected to be at or above targeted level 35 Reserve Balance Projections as of June 30, 2025 '49 � 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 * Adding the $49,228,171 projected carryforward from FY 2023-24, the total contribution to reserves is $43,178,464. 911 37 Customer Accounts per Employee excl. Concord and Clayton accounts) Customer Accounts per Employee (excl. Concord and Clayton accounts) (Interpretation: High Bars = Better) _-gl E AI 90o w aao 0 E 700 W 600 w 500 401 396 391 '0 400 300 w c 200 10o U 0 n g AWWA Survey (Nationwide FY 20-21 data) 674 678 677 587 Soo 480 439 412 ff 1 374 Jac "e. 's, Jac \^ 14 o. Jac "e '$'- 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. 38 19 Customer Accounts per Employee Incl. Concord and Clayton accounts) Customer Accounts per Employee (incl. Concord and Clayton accounts) ( Into rnratntinn• Ninh Rarc = Rottorl 1,CF1lraatsa* AWWA Survey (Nationwide FY 20-21 data) 1200 w o 1000 981 970 957 E 1( w 8 d No 674 678 677 587 600 No u 439 480 Q 369 351 374 412 400 p 200 U 0 ry^ryry�ryn'ry9 25% Metlian 75% 25% Metlian 75% 25% Median 75% 25% Median 76% WW Only dti lltiea Combined ,I itie. Popuiati-n of Population f FY 2021 FV 2021 100,009-500,000 1500.000 (4-13 participants; (18-96 participa Me] FY 20-21 FY 2021 (7-54 participant.) (8-28 participants] * Customer accour FY 22-23 Concort AWWA Survey (Natior mde FY zo-z1 data( Central San data 39 AWWA Survey (Nationwide FY 21-22 data) 709 626 600 633 558 473 465 469 409 394 341 314 I 25% Median 75% 26% Median 75% 25% Median 75% 25% Metlian 75% WW Only Utilitiee C-biped U litiea P-pul dion d Population s FY 2122 FY 2122 100,001 Fi110,000 '600,003 (3-10 participan t.) (19-74 participa Ms) FY 2122 FY 2122 436 P."W msl (26 pardcip.-) AWWA Surrey (Nationwide FY 21-22 data; Wastewater Processed per Employee (MGD/FTE) Wastewater Processed per Employee (MGDIFTE) (Interpretation: High Bars = Better) ��i1�ENip6t $aN a.4a �r w r LL (D 0.35 (7 i a 0.30 d a 0 E 0.25 0 0.20 a 0.15 0.14 0.12 0.12 0.12 0 a 0.10 a 3 0.05 3 0.00 FY FY FY FY 20-21 21-22 22-23 23-24 (up to Feb, 2024) 40 AWWA Survey (Nationwide FY 20-21 data) aS 0.25 0.22 0.20 0.20 0.21 0.17 0.17 0.14 0.14 0.14 25% Metlian 75% 25% Median 75% 25% Median 75% 25% Metlian 76°2 WWOnly Ntilitie. C-mbined001itiea Pop-lati- of P-p-lati.nd FY 2621 FY 2021 100.001-500,000 1500.000 (4-13 parficipantsl ([8-96 partiapam.) FY 2021 FY20-21 17-54 perlicipanls) (8-28 participants: AW WA S-rveY (Nat; -de FY 20-21 data; AWWA Survey (Nationwide FY 21-22 data) 0.22 0.23 0.22 o. 0.19 0.17 0.17 0 0.14 0.13 25% Median 75% 25% Metlian 75% 25% Median 75% 25% Median 75% WW Only Otilib- Combined Otilitiea Pup-Ian-n Populations 2 FY 212 FY 2122 100i001L00i000 '600,033 (3-10participann) (19-74partcipanls) FY2122 FYZ1-22 i36 partici parrta) (26 p.,tid arrte) AWWA Surrey {Naha nvn de FY 21-22 data; 20 Staffing Levels: Total # of FTEs Total # of FTEs ,r-0,0�CENI"LSAN * WE 600 500 W F u- 400 0 7t 295 299 304 301 n 300 0 ~ 200 100 0 41 41 FY FY FY FY 20-21 21-22 22-23 23-24 (up to Feb. 2024) Lower Tsars = AWWA Survey (Nationwide FY 20-21 data) 419 260 256 209 213 170 1' 11 06 I 43 11 6711 I 0 25% Median 75% 25% Median 75% 25% Median 75% 25% Median 75% W W Only Utilities Combined Utilities Population of Population of FY 20-21 FY 20-21 100,001-500,000 >500,000 (4-13 participants) (18-96 participants) FY 20-21 FY 20-21 (7.54 participants) (8-28 participants) AW WA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) C79-M 4]0 293 299 230 236 116 114 12. 1I I 69 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 Counsel is not included in FTE count. - _ FY 20.21 - ies Nationwide A W W A survey (FY 20-21 Dees) CombinPapuletian00of ed Utilities Population of >500,000 100,0015,000 FY 20-21 FY 20-21 FY 20-21 (]BA6 participans) (&28 pertkipents) (7-59 perticipeMs( Medi -, 29% Median 75% 25% Median 75% •'13partiripanesl 3• 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 4.1 5.4 O.7 2.1 3.7 3A 4.6 6.1 1.1 6A 1.1 ®®®®®-■■-. 2.3 4.9 8.4 1.6 1- 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 - - 2_5 0.8 2.0 2.4 1.4 22 4.5 2.9 4.4 4.1 1.1 1.8 4.9 0.4 1.2 7.4 -- ®®®®______ 4L3 60.1 79.5 0.0 43.6 55.9 22.4 27.1 38.0 16.5 27.6 32.4 - 31.7 43.0 13.1 28.9 11.1 11.9 111 .3 0.0 401 14.8 1.1 1.6 3.1 4.1 42 21 M is- FOpartidpanta - Nationwide m6inad AW W A 51 Ivey (FY 21-22 Data) Population of Milities POpulatiun of>500,000 iY 21-22 i00�00I500�000 FY 21-22 74 paIlieipanlsj l26 participaMsi (36 part cipants) Med 35% Median 75% 25% Median 75% 62.7 76.6 1&0 50.7 5&0 ®®®_L 23;�__-_ 20.9 25.3 39.2 17.6 29.0 32.0 243 29.3 41.6 73.2 26.4 32.2 a F 9.0 32.7 -- 15 46.5 55:2 4.7 7.3 0.1 32 4.4 7.6 HA 52 9.0 "A 3.6 -2 5:8 1.1 53 1.1 ®®®®.-■.-. 6.7 L2 3.7 3.6 5.9 10.4 1.3 1.9 1.1 1.1 1.4 2.1 0.4 0.8 Le 0.6 0.9 1.3 2D 29 3.8 2.1 32 4.1 0.8 16, 1.8 1.0 22 2.5 13 23 3.3 2.7 4.1 4.5 0.8 1.4 5.4 0.6 1.1 8.3 1.4 2.6 8:1 1.1 1.7 3.0 03 - 0.7 0.4 Mr 0.8 0.3 0.7 D.9 43 Total 0&M Cost per Customer Account Total O&M Cost of Wastewater (WW) Services per Account ($/account) (Interpretation: Low Bars = Better) 700?�c6"1Fa15a"* AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) _ 615 632 3 32 600 584.0 569.0 510 521 502 519 w 500o 493 474 483 438.0 425 442 413.0 402 400 377 Q 336 333 350 354 y 306.0 317.0 323 299 C 300 277 0 U 2 200 O p 100 r 0 WW Only Utilities Combined Utilities Pop. IOOK-SOOK Pop. SOOK & higher WW Only Utilities Combined Utilities Pop. IOOK-SOOK 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. 44 22 Total 0&M Cost per MG Treated Total O&M Cost of WW Services per MG ($/MG) (Interpretation: Low Bars = Better SM 8,00a �'�'LL* AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) 2 7,000 6,812 6,373 0 6,000 5,509 5,525 4.973 5,097 s,0o0 4,602 '2 4,303 3,970 4,000 Y 3,000 3,002 2.770 2,888 2,921 2,967 3,168 2,975 . 2,449 2,408 U 2,000 1,550 1,679 1,909 1,944 1,910 2,153 1,503 U 5 1I 1,000 I I F 0 ' I /// WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher, WW Only Utilities Combined Utilities Pop. I00K-500K Pop. 500K & higher * Data not available for FY 23-24. 45 Total 0&M Cost per 100 miles of Pipe Total O&M Cost of WW Services per 100 Miles of Pipe ($I100 miles of pipe) (Interpretation: Low Bars = Better) a S,000,000 ,-fyl.C6drPALSAN AWWA Survey (Nationwide FY 20-21 data) AWWA Survey (Nationwide FY 21-22 data) a 'o: 7,285,853 7,371,485 C 7,000,000 6,157,849 6,000,000 0 4,378,739 4,554,408 5,348,789 . a 5,000,000 4,608,735 4,563,760 4,563,760 a'o 4,229,393 4118490 4.344,533 2,178,962 01 `0 4,000,000 .2 3,535,627 3,561,376 3,689,332 3.772.014 = 3,276,467 E 3,000,000 3,043,226 2,699,536 3,005,183 2� S o > 2,256,657 2,202,651 2,126,095 2,179,333 I 2,322,267 2,259, 550 y w 2,000,000 0 1,000,00a 1 O 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. 46 23 Collection 0&M Cost per 100 miles of Pipe Collection O&M Cost per 100 Miles of Pipe ($/100 miles of pipe) llntornrafntinn• I nw Rn- = Rofforl 1l _CENT-L- AyIWWA Survey (Nationwide FY 20-21 data) AW WA Survey (Nationwide FY 21-22 data) 1,400,000 m 1,132,439 1,193,857 a 1,200,000 1,147,503 0 1,107,985 1,072,227 1,034,622 1,049,436 1,070,756 1,016,683 � 995,786 976,749 a 1,000,000 937,592 - 829,099 y o 800,000 710,664 753,883 726,580 728,494 738,290 671,875 673,522 0 E 586,071 585,261 600,000 539,40 534,120 0 475,912 475,912 0-400,000 0 !WW a 200,000 0 U 0 W WOnlyUtilities Combined Utilities Pop. I OOK-500K Pop. S00K &higher Only Utilities Combined Utilities Pop. I 00K-500K Pop. 500K & higher * Data not available for FY 23-24. 47 Treatment 0&M Cost per MG Treated Treatment O&M Cost of WW Services ($/MG) (Interpretation: Low Bars = Better) 2,500 11 C6NrpgL SAN (0 m 2,000 1,840 1,906 ' 1,766 v N 1,500 U 1,000 0 O 500 ~ 0 1 1 1 n 2,351 AWWA Survey (Nationwide FY 20-21 data) II AW WA 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 1,011 955 944 966 796 767 833 748 fi31 Y \e Jac 1`'M ry`'M Jac 1y\o ry"\o J`ac 1`'\o ryy\o Jac 1`'\o ry`'�o a`ao 1y\e ryy\e Jao 1`'\^ ry`'\> aac 1`'\o ry"p aac 1"\0 ltv. Q1� f1`0 EC lt¢ lte C1� Q1� VVW Only Utilities Combined Utilities Pop. IOOK-500K Pop. 500K & higher WW Only Utilities Combined Utilities Pop. IOOK-500K Pop. 500K & higher * Data not available for FY 23-24. 48 24 49 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� , 25 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 K16: budget "Thank you" to all dedicated staff VER involved in budget development process, as well as ongoing monitoring r during the year 51 61Pa 26