2015 Water District Study

West View Financial Consulting Mobile: (512) 963-4814
Utility Rate and Financial Analysis 9003 West View Road, Austin, Texas 78737
Angela Taylor Rubottom, Principal Consultant email: a.taylorrubottom@gmail.com
Victoria County Water Control and Improvement District #1
Water and Sewer Rate Study

2015
Prepared By
Angela Taylor Rubottom
Principal Consultant
West View Financial Consulting
2
Introduction
Ms. Angela T. Rubottom of West View Financial Consulting was retained by Victory County Water
Control and Improvement District #1 (VCWCID#1) to conduct a study of its historical, budgeted and
forecast expenditures to provide cost of service information and to recommend to the Districts Board
of Directors water and sewer rates that reflect full recovery of costs and a fair allocation of costs
among the Districts customer rate classes. Ms. Rubottom received cost and customer information
from the District, its auditor and engineer that are the basis of the study. The study involved the
following steps.
1. Compiling individual customer information for commercial and institutional customers for
use in determining customer rate classes based on grouping customers with similar
characteristics together in rate classes. The resulting proposed rates classes are standard,
commercial, commercial lodging, institutional and wholesale.
2. Review and analyze the VCWCID#1s past, present and future costs of providing water and
sewer service and organize those costs into revenue requirement calculations for the current
and future 5 years. This includes inclusion of future capital expenditure needs as identified by
VCWCID#1s engineer.
3. Using customer usage information, allocate the present and future VCWCID#1 revenue
requirements to the proposed rate classes.
4. Using customer billing information provided by VCWCID#1, project estimated revenues that
could be expected from the current VCWCID#1 water and sewer rates for each proposed rate
class.
5. Compare the projected revenues at current rates to the projected allocated revenue
requirements of each proposed rate class.
6. Propose changes in rates based on the projected revenue requirements with the policy goal of
moving future rates towards cost of service recovery for each proposed rate class.
The above analyses are attached as follows:
Attachment A - Projected Revenue Requirements

Attachment B Revenue Requirements Allocated to Rate Classes
Attachment B-2 Cost of Service Allocation Factors
Attachment C Comparison of Existing and Proposed Rates and Revenues
Attachment D Individual Customer Data
Attachment E Estimated Future Capital Expenditures
Attachment F - Documents and Work papers (separate binder)
VCWCID#1 West View Financial Consulting

3
Projected Revenue Requirements
VCWCID#1s revenue requirements are calculated using the cash flow method applied to the
projected District costs for Fiscal Year 2015 budget through estimated future Fiscal Year 2020.
Various assumptions were utilized in making these estimates as described below.
The cash flow method of determining the revenue requirement sums Operation and Maintenance
Expenses, Debt Service payments and a reasonable Coverage amount for prudent financial planning
related to future uncertainties and the ongoing need for funding major and minor capital expenditures
necessary for the District to continue to provide adequate service. Attachment A, column labelled
2015 shows the details of the amounts used to determine the FY 2015 revenue requirement for the
District. The coverage ratio used is a modest 1.2X coverage. While this is a low ratio for a typical
retail utility, the District has a debt service and O&M tax that provide stability to its revenue flow that
is not available to some retail utilities. Also, by requirement of its bonds, the District maintains a
debt service reserve fund which offers additional coverage in extraordinary situations. The debt
service reserve funds are currently funded and the amounts in the fund are restricted as to their use,
that is, they can only be used to make payments on the debt.
To project the future District revenue requirements, a 3% O&M inflation factor is assumed. Existing
Debt Service is projected based on the schedule of debt service provided in the FY 3013 audited
financial statements. Future debt service is estimated based on the District Engineers estimated
capital expenditures for capital projects that are needed by the District to provide continuous and
adequate service. No projects are included related to growth on the system and the forecast of
revenues assumes no growth in the current number of customers. If growth were to occur in the
future, additional capital projects would be required. Attachment E lists the capital projects and their
estimated costs that have been included in the forecast. Debt Service related to these capital projects
is estimated using a simplified level principal and interest payment over a 25 year period and a 4%
interest rate. Additional cost of bond issuance is included at 1% of the capital expenditure amount.
No additional reserve funding is assumed as the current reserve fund appears to be adequate to
provide for future reserve funds.
Future revenues are projected assuming no growth in the number of customers consistent with the
estimated capital improvement expenditures. Comparing future revenue requirements to projected
revenues indicates the need for an approximate 20% rate increase over the next five years or 4%-5%
per year in order to meet the projected revenue requirements assuming the District goes forward with
the needed capital improvements as scheduled on Attachment A. A comparison of existing rate
revenues to the FY 2015 and FY 2016 revenue requirement indicates the need for an immediate
increase in rate revenues of approximately 10- 15%.

4
Cost of Service Allocation
Using the FY2015 detail components of the District revenue requirement, individual costs were
allocated to the proposed customer rate classes using measurable characteristics of each class that
most closely relate to the respective cost. Attachments B and B-2 contain the cost allocations and the
results for FY2015. Also estimated are cost allocations for FY 2016-2020 based on the FY 2015
proportionate shares of the revenue requirement.
The resulting FY 2015 revenue requirement allocated to each customer rate class is compared to the
revenues for each rate class at current rates as calculated on Attachment C. The results indicate that
the current rates do not accurately reflect the allocated service. The District has expressed its goal of
moving rates towards a more accurate cost of service recovery as soon as possible. Based on that
policy goal, rate adjustments are proposed on Attachment C, column labelled Proposed Rates.
In particular, the Commercial Lodging class is significantly under recovering its allocated cost of
service. In part this is due to the fact that the customers in this class have been historically charged
the standard meter rate which was designed to collect revenues based on the cost the serve a single
residential unit. This misclassification has resulted in a large under recovery of the cost of providing
service to delivery points which serve multiple lodging units through one meter. A review of the
usage levels of these delivery points supports the need to provide this service under a separate rate
class category as proposed.
Other rate classes cost of service allocations compared to revenues at present rates are shown on
Attachment C and indicate varying degrees of need to change rates to more closely track allocated
cost of service. These relationships are reflected in the proposed rate changes for each customer class
respectively. The Institutional rate class allocated cost of service indicates that present rates are
recovering more than the allocated cost of service. As this classs usage varies widely from year to
year, another year of experience with this class would be beneficial before considering a rate
reduction, especially in light of the forecast future increasing overall system revenue requirements.
All customer billing data that is the basis for the rate and revenue amounts were provided by the
District. The cost of service allocation to rate classes included both water and sewer as the District
does not separately account for its expenses for water and sewer service. As such an adjustment was
made to the wholesale water rate class cost of service to reflect that the wholesale customer does not
currently receive sewer service.
Revenues from District taxes were taken in to account in calculating the revenue requirements needed
from water and sewer rates and were allocated to classes in proportion to the respective total O&M
and debt service cost allocations. The allocation of other tax revenues did not include the
Institutional or Wholesale classes as those customers do no pay taxes.
At this time, the District does not track costs separately for in and out of District service, so cost of
service distinctions were not made for in and out of District customers. As reported by the District,
the vast majority of customers receiving service are in the District.

5
Proposed Rates
The proposed rates are listed on Attachment C for each customer rate class. The new rate classes
which are proposed include the Commercial Non Lodging, Commercial Lodging and Institutional
classes. In addition, a wholesale rate class is established for the one wholesale water customer of the
District. The proposed rates are based on the allocated costs of service for both FY2015 and FY2016
as the current FY2015 is close to ending. Putting rates in to place that more accurately follow the
cost of service is a standard basis for utility rate setting. Looking to the future needs of the system
and balancing the Districts goals to provide adequate service at the most reasonable cost, the
recommendation puts in place rates that can begin to support the Districts capital plans.
The proposed rates serve to mostly realign customer class rates with the allocated cost of service,
particularly in the Commercial, Commercial Lodging and Wholesale classes. There is also a slight
proposed increase in rates to the Standard Residential class and a recommendation to leave the
Institutional class rates as they are at present. Below is a summary of proposed retail rates as detailed
on Attachment C.
After implementation of the proposed rates for a year or two, the Rate Study should be reviewed and
updated prior to the adoption of future rate changes as the revenue requirements can then be based on
actual future costs and the more specific timing of future capital expenditures. The rate study
forecast revenue requirements are merely the best estimates based on knowledge currently available
and should be updated at future points in time when future rate decisions are being made.
Summary of Proposed Retail Rates:
Standard Residential
Minimum Monthly: $25.00
Usage: $3.75/ 1000 gallons
Institutional:
Minimum Monthly:
<3/4 Meter: $24.00
1 Meter: $60.00
2 Meter: $192.00
3 Meter: $360.00
Commercial:
Minimum Monthly:
<3/4 Meter: $30.00
1 Meter: $75.00
2 Meter: $240.00
3 Meter: $450.00
Commercial Lodging:
Minimum Monthly:
<3/4 Meter: $95.00
1 Meter: $237.50
2 Meter: $760.00
3 Meter: $1,425.00

VCWCID#1 Page 1 of 4
Attachment A - Forecast Revenue Requirements
Rate Study 2015 2015 2016 2017 2018 2019 2020
Revenue Requirement Forecast

Operations and Maintenance Expenses O&M Inflation Factor 3%
Advertising 500 515 530 546 563 580
Bank Service Charges 2,800 2,884 2,971 3,060 3,151 3,246
Credit Card Fee 1,100 1,133 1,167 1,202 1,238 1,275
Fuel Expense 7,000 7,210 7,426 7,649 7,879 8,115
Insurance 30,000 30,900 31,827 32,782 33,765 34,778
Lab Fees 15,000 15,450 15,914 16,391 16,883 17,389
Legal & Professional Fees 100,000 103,000 106,090 109,273 112,551 115,927
Licenses & Permits 400 412 424 437 450 464
Miscellaneous Expense 1,500 1,545 1,591 1,639 1,688 1,739
Office Supplies 7,500 7,725 7,957 8,195 8,441 8,695
Office Equipment 3,400 3,502 3,607 3,715 3,827 3,942
Software Expense 1,500 1,545 1,591 1,639 1,688 1,739
Outside Services 100,000 103,000 106,090 109,273 112,551 115,927
Contract Labor 50,000 51,500 53,045 54,636 56,275 57,964
Postage /FedEx Expense 5,600 5,768 5,941 6,119 6,303 6,492
Printing & Reproduction 1,700 1,751 1,804 1,858 1,913 1,971
Repairs & Maintenance 2,500 2,575 2,652 2,732 2,814 2,898
Vehicle Maintenance/Inspections 2,500 2,575 2,652 2,732 2,814 2,898
Supplies 37,500 38,625 39,784 40,977 42,207 43,473
Minor Equipment & Small Tools 800 824 849 874 900 927
Training/Seminars/School 3,500 3,605 3,713 3,825 3,939 4,057
Taxing Unit Fees 4,500 4,635 4,774 4,917 5,065 5,217
TCEQ Fees 7,000 7,210 7,426 7,649 7,879 8,115
Uniform Expense 3,000 3,090 3,183 3,278 3,377 3,478
Utilities 65,000 66,950 68,959 71,027 73,158 75,353
Telephone 5,000 5,150 5,305 5,464 5,628 5,796
Internet Service 2,500 2,575 2,652 2,732 2,814 2,898
Wages 170,000 175,100 180,353 185,764 191,336 197,077
Social Security Tax Expense 10,500 10,815 11,139 11,474 11,818 12,172
Medicare Tax Expense 2,500 2,575 2,652 2,732 2,814 2,898
TWC Tax Expense 2,000 2,060 2,122 2,185 2,251 2,319
Employee Benefit 40,000 41,200 42,436 43,709 45,020 46,371
Total 686,800 707,404 728,626 750,485 772,999 796,189
Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Existing Debt Service (2015 per audit - Interest differs from 2015 per budget by $4,655))
Admin Fee
Series 1997 $1,280,000 Matures 2018
Principal 85,000 85,000 90,000 95,000
Interest 12,655 8,533 4,410 -
Total 97,655 93,533 94,410 95,000 - -
Series 2005 $500,000 Matures 2026
Principal 25,000 25,000 25,000 25,000 30,000 30,000
Interest 18,239 17,060 15,850 14,615 10,312 10,312
Total 43,239 42,060 40,850 39,615 40,312 40,312
Series 2008 $2,515,000 Matures 2029
Principal 40,000 50,000 50,000 50,000 164,000 164,000
Interest 88,640 87,520 86,045
Total 128,640 137,520 136,045 50,000 164,000 164,000
Total Existing Debt Service 269,534 273,113 271,305 184,615 204,312 204,312
New Debt Service 4% 25 (Interest Rate and Term)
Series 2016 $32,824 32,824 32,824 32,824 32,824
Series 2017 $46,533 46,533 46,533 46,533
Series 2018 $106,369 106,369 106,369
Series 2019 $39,152 39,152
Series 2020 $12,312
Series 2021
Series 2022
Series 2023
Series 2024
Series 2025
Total New Debt Service 32,824 79,357 185,726 224,878 237,190
Total Existing and New Debt Service 269,534 305,937 350,662 370,341 429,190 441,502
Coverage Ratio 1.20 1.20 1.20 1.20 1.20 1.20

Coverage 53,907 61,187 70,132 74,068 85,838 88,300
Total Cost of Service 1,010,241 1,041,704 1,070,064 1,009,168 1,063,149 1,088,801
Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Other Revenue Sources (Differs from 2015 budget by $5,131)
Assessed Value 33,112,324 33,112,324 33,112,324 33,112,324 33,112,324 33,112,324
Tax Rates
Maintenance and Operations $ 0.0746 $ 0.0746 $ 0.0746 $ 0.0746 $ 0.0746 $ 0.0746
Debt Service $ 0.6648 $ 0.6648 $ 0.6648 $ 0.6648 $ 0.6648 $ 0.6648
Collection Rate 84% 84% 84% 84% 84% 84%
Taxes Levied
Maintenance and Operations $ 24,702 $ 24,702 $ 24,702 $ 24,702 $ 24,702 $ 24,702
Debt Service $ 220,131 $ 220,131 $ 220,131 $ 220,131 $ 220,131 $ 220,131
Total $ 244,833 $ 244,833 $ 244,833 $ 244,833 $ 244,833 $ 244,833
Taxes Collected
Maintenance and Operations 20,750 20,750 20,750 20,750 20,750 20,750
Debt Service 184,910 184,910 184,910 184,910 184,910 184,910
Total 205,659 205,659 205,659 205,659 205,659 205,659
Interest Income 200 200 200 200 200 200
Total Other Revenue Sources 205,859 205,859 205,859 205,859 205,859 205,859
Revenue Needed From Rates 804,381 835,845 864,204 803,309 857,290 882,942
Existing Rate Revenues Actual/Projected 728,384 728,384 728,384 728,384 728,384 728,384
Revenue Needed - Existing Revenue 75,998 107,461 135,820 74,925 128,906 154,558
Cumulative 10% 15% 19% 10% 18% 21%
Year over Year 4% 4% -8% 7% 4%
Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Capital Expenditure Requirements Estimates used to project estimated future debt service
Water
TCEQ Compliance regarding Allowable Connections 244,203 643,138
Addressing Known Severely Deteriorated Lines 224,825
Reduce Significant Monthly Flushing 209,760
Improvements to Fire Protection 195,500 144,325
Engineering & Inspection 33,724 36,630 157,260 21,649 -
Total Water CIP 258,549 280,833 1,205,658 165,974 -
Sewer
Ralston Lift Station Basin Clay Pipe Replace 216,660 216,660 216,660 216,660
Ralston Lift Station Basin Clay Pipe Replace 165,000 165,600 165,600 165,600
Engineering & Inspection 32,499 57,249 57,339 57,339 24,840
Total Waste Water CIP 249,159 438,909 439,599 439,599 190,440
Total Capital Expenditures 507,708 719,742 1,645,257 605,573 190,440
Rate Study 2015

VCWCID#1 - Attachment B Revenue Requirements Allocated to Rate Classes Page 1 of 3
Cost of Service Allocation to Rate Classes

FY 2015 Budget
Total Allocation Commercial Total
System Factor Standard Commercial Lodging Institutional Retail Wholesale
Operations and Maintenance Expenses
Advertising 500 Usage 379 12 90 7 488 12
Bank Service Charges 2,800 Customers 2,598 37 91 70 2,796 4
Credit Card Fee 1,100 Mcustomers 792 57 138 107 1,094 6
Fuel Expense 7,000 Usage 5,311 168 1,253 95 6,827 173
Insurance 30,000 System Peak 22,823 637 5,353 352 29,165 835
Lab Fees 15,000 System Peak 11,412 318 2,676 176 14,582 418
Legal & Professional Fees 100,000 Acustomers 78,080 5,573 13,622 2,105 99,381 619
Licenses & Permits 400 Usage 303 10 72 5 390 10
Miscellaneous Expense 1,500 Usage 1,138 36 269 20 1,463 37
Office Supplies 7,500 Customers 6,959 99 243 188 7,489 11
Office Equipment 3,400 Customers 3,155 45 110 85 3,395 5
Software Expense 1,500 Customers 1,392 20 49 38 1,498 2
Outside Services 100,000 Acustomers 78,080 5,573 13,622 2,105 99,381 619
Contract Labor 50,000 Usage 37,933 1,201 8,953 679 48,767 1,233
Postage /FedEx Expense 5,600 Customers 5,196 74 181 140 5,592 8
Printing & Reproduction 1,700 Mcustomers 1,224 87 214 165 1,690 10
Repairs & Maintenance 2,500 Usage 1,897 60 448 34 2,438 62
Vehicle Maintenance/Inspections 2,500 Usage 1,897 60 448 34 2,438 62
Supplies 37,500 Usage 28,449 901 6,715 509 36,575 925
Minor Equipment & Small Tools 800 Usage 607 19 143 11 780 20
Training/Seminars/School 3,500 System Peak 2,663 74 624 41 3,403 97
Taxing Unit Fees 4,500 Customers 4,175 60 146 113 4,493 7
TCEQ Fees 7,000 Usage 5,311 168 1,253 95 6,827 173
Uniform Expense 3,000 Usage 2,276 72 537 41 2,926 74
Utilities 65,000 Usage 49,312 1,562 11,639 883 63,397 1,603
Telephone 5,000 Mcustomers 3,601 257 628 485 4,971 29
Internet Service 2,500 Mcustomers 1,800 128 314 243 2,486 14
Wages 170,000 System Peak 129,332 3,609 30,333 1,994 165,268 4,732
Social Security Tax Expense 10,500 System Peak 7,988 223 1,873 123 10,208 292
Medicare Tax Expense 2,500 System Peak 1,902 53 446 29 2,430 70
TWC Tax Expense 2,000 System Peak 1,522 42 357 23 1,944 56
Employee Benefit 40,000 System Peak 30,431 849 7,137 469 38,886 1,114
Total 686,800 529,939 22,086 109,978 11,465 673,468 13,332
No Wholesale Sewer Adjustment 5,245 219 1,089 113 6,666 (6,666)
Total Adjusted O&M 686,800 535,185 22,304 111,067 11,579 680,134 6,666
Percentage O&M 77.9% 3.2% 16.2% 1.7% 99.0% 1.0%
Percentage Exclude Wholesale & Institutional 662,003 O&MNoWI 80.1% 3.3% 16.6% 100.0%
Debt Service 269,534 System Peak 205,056 5,722 48,092 3,161 262,031 7,503
No Wholesale Sewer Adjustment 2,936 82 689 45 3,752 (3,752)
Total Adjusted Debt Service 269,534 207,992 5,804 48,781 3,206 265,782 3,752
Percentage Exclude Wholesale & Institutional 262,576 DSNoWI 79.2% 2.2% 18.6% 100.0%
Coverage Ratio 1.2 1.2 1.2 1.2 1.2 1.2 1.2
Coverage 53,907 41,011 1,144 9,618 632 52,406 1,501
Total Cost of Service 1,010,241 784,187 29,252 169,466 15,417 998,323 11,918
Rate Study 2015


FY 2015 Budget
Other Revenue Sources
Assessed Value 33,112,324
Tax Rates
Maintenance and Operations $ 0.0746
Debt Service $ 0.6648
Collection Rate 84%
Taxes Levied
Maintenance and Operations 24,702
Debt Service 220,131
Total 244,833
Taxes Collected
Maintenance and Operations 20,750 O&MNoWI 16,610 692 3,447 - 20,750 -
Debt Service 184,910 DSNoWI 146,471 4,087 34,352 - 184,910 -
Total 205,659 163,081 4,779 37,799 - 205,659 -
Interest Income 200 DS 158 4 37 - 200 -
Total Other Revenue Sources 205,859 163,239 4,784 37,836 - 205,859 -
Revenue Requirement Needed

from Water and Sewer Rates 804,381 620,948 24,469 131,630 15,417 792,463 11,918
Existing Rate Revenues

Water 436,583 354,173 12,090 47,937 14,467 428,667 7,916
Sewer 291,801 250,306 8,910 18,963 13,622 291,801 -
Total Existing Rate Revenues 728,384 604,479 20,999 66,901 28,089 720,468 7,916
Revenue Requirement less Existing Revenues 75,998 16,469 3,469 64,729 (12,672) 71,995 4,002
Percentage Difference 10% 3% 17% 97% -45% 10% 51%
Rate Study 2015


FY 2015 Budget
Proposed Revenues
Water 467,681 361,739 13,746 69,237 14,467 459,189 8,492
Sewer 330,909 250,306 11,118 55,863 13,622 330,909 -
Total Proposed Rate Revenues 798,590 612,045 24,863 125,101 28,089 790,098 8,492
Proposed Increase 70,206 7,566 3,864 58,200 - 69,630 576
Percent 10% 1% 18% 87% 0% 10% 7%
Forecast Revenue Needed
FY 2015 Revenue Requirement 804,381 620,948 24,469 131,630 15,417 792,463 11,918
Revenues at Proposed Rates 798,590 612,045 24,863 125,101 28,089 790,098 8,492
FY 2015 Difference (5,792) (8,903) 395 (6,529) 12,672 (2,365) (3,426)
FY 2016 Difference (37,255) (33,192) (562) (11,678) 12,069 (33,363) (3,892)
FY 2017 Difference (65,614) (55,084) (1,425) (16,319) 11,525 (61,302) (4,313)
FY 2018 Difference (4,719) (8,075) 427 (6,354) 12,693 (1,309) (3,410)
FY 2019 Difference (58,700) (49,746) (1,215) (15,187) 11,658 (54,490) (4,210)
Rate Study 2015

VCWCID#1 - Attachment B part 2 - Allocation Factors Page 1 of 1
Cost of Service Allocation Factors
Allocator Commercial Total

Description Name Standard Commercial Lodging Institutional Retail Wholesale Total
Total Annual Usage Usage 46,023,774 1,457,550 10,863,266 824,230 59,168,820 1,496,500 60,665,320
Percentage 75.9% 2.4% 17.9% 1.4% 97.5% 2.5% 100.0%
Class Peak Month Usage Class Peak 4,854,160 176,470 1,125,020 94,640 6,250,290 173,500 6,423,790
Percentage 75.6% 2.7% 17.5% 1.5% 97.3% 2.7% 100.0%
System Peak Mo Usage System Peak 4,741,544 132,310 1,112,046 73,090 6,058,990 173,500 6,232,490
Percentage 76.1% 2.1% 17.8% 1.2% 97.2% 2.8% 100.0%
Number of Customers Customers 631 9 22 17 679 1 680
Percentage 93% 1% 3% 3% 100% 0% 100%
Customer Weiightings/Meter Size 1 5 5 5 5
Meter Size Wted Customers Mcustomers 631 45 110 85 871 5 876
Percentage 72% 5% 13% 10% 99% 1% 100%
Customer Weightings Admin 1 5 5 1 5
Admin Wted Customers Acustomers 631 45 110 17 803 5 808
Percentage 78% 6% 14% 2% 99% 1% 100%
Rate Study 2015

VCWCID#1 - Attachment C - Comparison of Existing Proposed Rates and Revenues Page 1 of 6
Existing Rates Revenues at

Proof of Revenues Billing April 2014 - Revenues at Proposed Proposed
Determinants Current Existing Rates Rates Rates Difference
Water Revenues
Inside District
Standard Water - Inside
<3/4" Meters
Fixed Monthly (includes 2K gals.) 631 $ 24.00 $ 181,584 $ 25.00 $ 189,150
Usage per 1000 gallons 46,023,774 $ 3.75 $ 172,589 $ 3.75 $ 172,589
Total $ 354,173 $ 361,739 $ 7,566
Institutional Water - Inside
<3/4" Meters
Usage per 1000 gallons 824,230 $ 3.75 $ 3,091 $ 3.75 $ 3,091
Total $ 7,123 $ 7,123
1" Meters
Fixed Monthly (includes 2K gals.) 1 $ 60.00 $ 720 $ 60.00 $ 720
Usage per 1000 gallons - $ 3.75 $ - $ 3.75 $ -
Total $ 720 $ 720
2" Meters
Total $ 2,304 $ 2,304
3" Meters
Total $ 4,320 $ 4,320
Total Institutional $ 14,467 $ 14,467 $ -
Non- Standard
Commercial Water - Inside
<3/4" Meters
Total $ 7,482 $ 7,986
1" Meters
Fixed Monthly (includes 2K gals.) - $ 60.00 $ - $ 75.00 $ -
Total $ - $ -
2" Meters
Total $ 4,608 $ 5,760
3" Meters
Total $ - $ -
Total Commercial $ 12,090 $ 13,746 $ 1,656
Rate Study 2015


Commercial Lodging Water - Inside
<3/4" Meters
Total $ 46,497 $ 63,537
1" Meters
Total $ 1,440 $ 5,700
2" Meters
Total $ - $ -
3" Meters
Fixed Monthly (includes 2K gals.) - $ 360.00 $ - $ 1,425.00 $ -
Total $ - $ -
Total Commercial Lodging $ 47,937 $ 69,237 $ 21,300
Total Inside District $ 428,667 $ 459,189 $ 30,522
Outside District
Standard Water - Outside
<3/4" Meters
Total $ - $ -
Institutional Water - Outside
<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Institutional $ - $ - $ -
Non- Standard
Commercial Water - Outside
Rate Study 2015


<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Commercial $ - $ - $ -
Commercial Lodging Water - Outside
<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Commercial Lodging $ - $ - $ -
Wholesale Water - Outside
Fixed Monthly 1 $ 192.00 $ 2,304 $ 240.00 $ 2,880
Total Wholesale $ 7,916 $ 8,492 $ 576.00
Total Outside District $ 7,916 $ 8,492 $ 576.00
Total Water Revenue $ 436,583 $ 467,681 $ 31,098
Rate Study 2015


Sewer Revenues
Inside District
Standard Sewer - Inside
<3/4" Meters
Total $ 250,306 $ 250,306 $ -
Institutional Sewer - Inside
<3/4" Meters
Usage per 1000 gallons 824,230 $ 1.00 $ 824 $ 1.00 $ 824
Total $ 5,360 $ 5,360
1" Meters
Fixed Monthly (includes 2K gals.) 1 $ 67.50 $ 810 $ 67.50 $ 810
Total $ 810 $ 810
2" Meters
Total $ 2,592 $ 2,592
3" Meters
Total $ 4,860 $ 4,860
Total Institutional $ 13,622 $ 13,622 $ -
Non- Standard
Commercial Sewer - Inside
<3/4" Meters
Total $ 3,726 $ 4,398
1" Meters
Total $ - $ -
2" Meters
Total $ 5,184 $ 6,720
3" Meters
Total $ - $ -
Total Commercial $ 8,910 $ 11,118 $ 2,208
Rate Study 2015


Commercial Lodging Sewer - Inside
<3/4" Meters
Total $ 17,343 $ 46,863
1" Meters
Total $ 1,620 $ 9,000
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Commercial Lodging $ 18,963 $ 55,863 $ 36,900
Total Inside District Sewer $ 291,801 $ 330,909 $ 39,108
Outside District
Standard Sewer - Outside
<3/4" Meters
Total $ - $ - $ -
Institutional Sewer - Outside
<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Institutional $ - $ - $ -
Non- Standard
Commercial Sewer - Outside
Rate Study 2015


<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Commercial $ - $ - $ -
Commercial Lodging Sewer - Oustide
<3/4" Meters
Total $ - $ -
1" Meters
Total $ - $ -
2" Meters
Total $ - $ -
3" Meters
Total $ - $ -
Total Commercial Lodging $ - $ - $ -
Wholesale Sewer - Outside
Fixed Monthly - $ - $ - $ -
Usage per 1000 gallons - $ - $ - $ -
Total Wholesale $ - $ - $ -
Total Outside District Sewer $ - $ - $ -
Total Sewer Revenue $ 291,801 $ 330,909 $ 39,108
Total Water and Sewer Revenue $ 728,384 $ 798,590 $ 70,206
Rate Study 2015

VCWCID#1 - Attachment D - Customer Data Page 1 of 4
Meter
Proposed Rate Classifications Size Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14
Standard
Usage S 2,747,640 2,932,050 3,663,220 4,280,740 4,854,160 4,066,290 4,131,970 4,741,544 3,775,620 4,082,110 3,606,000 3,142,430
Number of Customers 596 591 608 614 613 628 636 647 646 655 661 671
Commercial Non- Lodging
133 S 14,600 78,800 21,000 14,100 17,400 12,100 15,300 16,200 13,400 14,600 12,100 11,900
60 S 26,440 24,410 30,410 30,340 32,000 47,130 35,540 41,930 38,960 33,490 34,810 35,360
585 S 17,590 11,620 6,390 5,680 6,990 16,160 16,820 8,280 7,150 4,830 390 10,410
54 S 40 30 30 80 100 30 40 90 40 40 80 90
27 2 600 900 2,400 700 800 200 1,300 300 200 1,000 400 200
29 2 12,800 12,000 25,600 17,400 20,600 24,000 14,900 16,300 13,600 8,000 7,700 5,500
643 S 3,280 13,610 3,070 2,890 8,530 2,060 3,150 3,070 2,930 3,340 10,860 11,510
1195 S 48,720 33,800 33,870 24,320 23,720 28,410 36,240 44,330 44,060 46,520 23,290 22,450
1252 S 950 1,300 1,170 4,770 3,010 1,470 1,400 1,810 2,810 2,150 3,720 2,240
Total Commercial Non-Lodging
Usage 125,020 176,470 123,940 100,280 113,150 131,560 124,690 132,310 123,150 113,970 93,350 99,660
Commercial Lodging
256 S 57,070 51,310 53,590 51,370 51,170 53,870 51,110 79,030 148,290 48,930 70,640 80,180
257 S 192,770 238,360 202,630 181,380 122,280 110,910 201,340 220,630 100,830 297,250 154,960 225,530
757 S 30,370 51,290 58,720 38,540 41,670 94,900 79,370 131,100 153,770 144,400 145,570 151,250
802 S 42,770 91,090 70,940 102,840 135,400 176,260 177,840 210,920 130,140 106,570 91,590 52,400
843 S 63,900 77,950 161,180 79,640 55,540 59,840 80,060 61,720 69,390 83,840 125,110 100,050
1028 1 79,700 51,240 54,800 53,980 63,580 55,350 39,260 43,340 49,570 45,630 46,300 73,070
1055 S 9,600 10,780 12,250 10,620 12,410 13,960 10,620 13,500 21,670 13,330 22,640 18,420
1105 S 21,760 22,030 18,910 17,690 18,040 17,500 24,570 31,350 34,190 14,020 22,370 10,350
1232 S 7,450 8,850 8,500 11,620 9,720 13,180 8,800 9,670 19,290 - 37,480 15,980
1268 S 36,280 41,990 42,540 50,790 43,600 43,850 70 - 20 - - -
1276 S 6,910 9,360 10,740 11,340 13,840 21,640 37,270 80,240 94,190 97,880 116,970 116,510
1298 S 3,710 1,910 2,550 2,890 6,970 4,110 3,340 5,560 4,000 3,850 2,570 1,110
1366 1 30,620 23,600 29,050 33,110 32,330 40,700 40,930 59,520 31,650 39,830 49,320 36,800
1509 S 12,980 20,080 20,220 22,510 19,840 17,890 12,900 19,900 27,600 22,450 24,290 40,890
1538 S 7,430 6,140 7,850 12,290 10,220 10,060 8,760 6,860 7,750 22,730 10,190 14,650
1539 S 400 38,150 15,590 21,750 27,260 22,540 45,950 28,930 20,920 42,080 60,720 32,930
1541 S 14,880 16,720 15,130 15,970 22,960 32,950 27,610 11,750 9,480 13,230 7,400 6,370
1547 S 2,590 3,450 5,170 8,940 7,920 9,330 5,280 9,920 8,240 6,690 7,190 6,330
1553 S 14,910 13,760 12,810 12,970 4,860 11,490 10,010 12,046 7,660 14,800 10,960 11,090
1622 S - - - - 6,010 10,660 8,120 17,380 19,700 15,690 9,280 11,010
1637 S - - - - - 1,470 47,350 58,680 56,970 59,880 58,310 63,670
1664 S - - - - - - - - 8,860 31,940 24,860 28,500
Total Commercial Lodging
Usage 636,100 778,060 803,170 740,240 705,620 822,460 920,560 1,112,046 1,024,180 1,125,020 1,098,720 1,097,090
Rate Study 2015

Meter
Proposed Rate Classifications Size Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14
Institutional Customers
36 3 12,000 30,500 23,200 32,400 32,400 16,500 3,700 2,300 33,900 29,800 30,500 20,200
59 S 470 610 490 570 830 640 680 760 630 720 840 700
91 2 2,000 1,500 1,000 1,900 12,400 1,100 500 100 1,600 1,000 1,400 800
93 S 170 90 240 140 150 310 190 670 380 180 180 510
101 S 450 1,190 1,650 1,290 1,820 1,700 1,920 1,240 1,180 11,070 8,580 2,250
168 S 300 610 350 380 11,780 480 340 480 350 340 340 440
180 S - - 30 220 1,280 30 - 170 840 100 80 10
277 S 360 5,540 3,530 12,100 220 360 350 280 480 280 260 360
289 S 3,260 2,220 5,110 7,600 6,560 40,090 5,660 17,340 15,120 9,170 1,080 10,290
324 S 2,100 3,200 3,100 4,800 4,200 5,500 4,100 5,800 23,500 7,400 2,800 3,500
491 S 4,110 1,340 1,030 1,680 2,370 1,260 1,240 1,720 900 2,030 1,560 1,050
511 S 190 160 110 310 420 630 2,380 11,450 310 130 200 80
535 S 40 620 160 20 80 1,360 120 240 420 210 10 20
589 1 8,030 11,000 12,350 15,350 13,720 18,300 14,020 22,370 13,150 11,790 12,040 14,810
813 S 630 630 1,180 1,210 4,390 3,130 1,010 3,120 1,880 3,770 940 1,960
1480 S 6,960 1,820 810 190 430 210 30 4,680 - - 260 480
1626 S - - - - 50 230 370 370 - 1,430 310 100
Total Institutional
Usage 41,070 61,030 54,340 80,160 93,100 91,830 36,610 73,090 94,640 79,420 61,380 57,560
Wholesale
Usage 2 101,900 108,600 116,100 114,300 137,400 110,100 110,200 173,500 145,100 103,700 149,100 126,500
Summary
Usage
Standard 2,747,640 2,932,050 3,663,220 4,280,740 4,854,160 4,066,290 4,131,970 4,741,544 3,775,620 4,082,110 3,606,000 3,142,430
Commercial 125,020 176,470 123,940 100,280 113,150 131,560 124,690 132,310 123,150 113,970 93,350 99,660
Commercial Lodging 636,100 778,060 803,170 740,240 705,620 822,460 920,560 1,112,046 1,024,180 1,125,020 1,098,720 1,097,090
Institutional 41,070 61,030 54,340 80,160 93,100 91,830 36,610 73,090 94,640 79,420 61,380 57,560
Wholesale 101,900 108,600 116,100 114,300 137,400 110,100 110,200 173,500 145,100 103,700 149,100 126,500
Total 3,651,730 4,056,210 4,760,770 5,315,720 5,903,430 5,222,240 5,324,030 6,232,490 5,162,690 5,504,220 5,008,550 4,523,240
Number of Customers
Standard 596 591 608 614 613 628 636 647 646 655 661 671
Commercial 9 9 9 9 9 9 9 9 9 9 9 9
Standard 7 7 7 7 7 7 7 7 7 7 7 7
2" 2 2 2 2 2 2 2 2 2 2 2 2
Commercial Lodging 22 22 22 22 22 22 22 22 22 22 22 22
Standard 20 20 20 20 20 20 20 20 20 20 20 20
1" 2 2 2 2 2 2 2 2 2 2 2 2
Institutional 17 17 17 17 17 17 17 17 17 17 17 17
Standard 14 14 14 14 14 14 14 14 14 14 14 14
1" 1 1 1 1 1 1 1 1 1 1 1 1
2" 1 1 1 1 1 1 1 1 1 1 1 1
3" 1 1 1 1 1 1 1 1 1 1 1 1
Wholesale 1 1 1 1 1 1 1 1 1 1 1 1
Total 693 688 705 711 710 725 733 744 743 752 758 768
Rate Study 2015

Average Day Average Peak Month Use in System

Proposed Rate Classifications Total Annual Use Monthly Use Use Peak Month
Standard
Usage 46,023,774 126,093 3,835,315 4,854,160
Number of Customers
Commercial Non- Lodging
133 241,500 661.64 20,125 78,800
60 410,820 1,125.53 34,235 47,130
585 112,310 307.70 9,359 17,590
54 690 1.89 58 100
27 9,000 24.66 750 2,400
29 178,400 488.77 14,867 25,600
643 68,300 187.12 5,692 13,610
1195 409,730 1,122.55 34,144 48,720
1252 26,800 73.42 2,233 4,770
Total Commercial Non-Lodging
Usage 1,457,550 3,993 121,463 238,720
Number of Customers
Commercial Lodging
256 796,560 2,182.36 66,380 148,290
257 2,248,870 6,161.29 187,406 297,250
757 1,120,950 3,071.10 93,413 153,770
802 1,388,760 3,804.82 115,730 210,920
843 1,018,220 2,789.64 84,852 161,180
1028 655,820 1,796.77 54,652 79,700
1055 169,800 465.21 14,150 22,640
1105 252,780 692.55 21,065 34,190
1232 150,540 412.44 12,545 37,480
1268 259,140 709.97 21,595 50,790
1276 616,890 1,690.11 51,408 116,970
1298 42,570 116.63 3,548 6,970
1366 447,460 1,225.92 37,288 59,520
1509 261,550 716.58 21,796 40,890
1538 124,930 342.27 10,411 22,730
1539 357,220 978.68 29,768 60,720
1541 194,450 532.74 16,204 32,950
1547 81,050 222.05 6,754 9,920
1553 137,366 376.35 11,447 14,910
1622 97,850 268.08 8,154 19,700
1637 346,330 948.85 28,861 63,670
1664 94,160 257.97 7,847 31,940
Total Commercial Lodging
Usage 10,863,266 29,762 905,272 1,677,100 -
Number of Customers
Rate Study 2015

Average Day Average Peak Month Use in System

Proposed Rate Classifications Total Annual Use Monthly Use Use Peak Month
Institutional Customers
36 267,400 732.60 22,283 33,900
59 7,940 21.75 662 840
91 25,300 69.32 2,108 12,400
93 3,210 8.79 268 670
101 34,340 94.08 2,862 11,070
168 16,190 44.36 1,349 11,780
180 2,760 7.56 230 1,280
277 24,120 66.08 2,010 12,100
289 123,500 338.36 10,292 40,090
324 70,000 191.78 5,833 23,500
491 20,290 55.59 1,691 4,110
511 16,370 44.85 1,364 11,450
535 3,300 9.04 275 1,360
589 166,930 457.34 13,911 22,370
813 23,850 65.34 1,988 4,390
1480 15,870 43.48 1,323 6,960
1626 2,860 7.84 238 1,430
Total Institutional
Usage 824,230 2,258 68,686 199,700
Number of Customers
Wholesale
Usage 1,496,500 4,100.00 124,708 173,500
Number of Customers
Summary
Usage
Standard 46,023,774 126,093 3,835,315 4,854,160 4,741,544
Commercial 1,457,550 3,993 121,463 176,470 132,310
Commercial Lodging 10,863,266 29,762 905,272 1,125,020 1,112,046
Institutional 824,230 2,258 68,686 94,640 73,090
Wholesale 1,496,500 4,100 124,708 173,500 173,500
Total 60,665,320 166,206 5,055,443 6,423,790 6,232,490
Number of Customers Yr End Avg
Standard 671 631
Commercial 9
Standard 7
2" 2
Commercial Lodging 22
Standard 20
1" 2
Institutional 17
Standard 14
1" 1
2" 1
3" 1
Wholesale 1
Total 768
Rate Study 2015

VCWCID #1 - Attachment E -Estimated Future Capital Projects Provided by District Engineer 1 of 3
PROPOSED WATER SYTEM IMPROVEMENTS WITHIN THE NEXT 5-10 YEARS VCWCID NO. 1 - BLOOMINGTON, TX
** This includes those improvements needed to 1) bring the WCID in compliance with TCEQ standards regarding
the allowable number of connections on a 2" line; 2) replacment of two presently known lines that are known
to be severely deteriorated; and 3) provide a fire hydrant within 500 ft +/- to most existing homes
TOTALS with
DESCRIPTION OF PROJECT SCOPE AND ESTIMATED COST SUB-TOTALS 15% cont.
LISTED IN PRIORITY
Purpose of proposed project Next 5 years-10 years
Deteriorated waterlines 4" on San Antonio from Commerce to Franklin

(exist 2" c.i. line has degraded to less than 3/4" in diameter;
fire protection can be provided on exist. 8" and 10" lines)
700 LF 4" $40.00 $28,000.00
TCEQ compliance # conn's 6" on Rio Grande from Commerce to Ralston

plus repeated repairs (too many connections on exist. 2" line; 6" will allow fire protection)
1450 LF 6" $50.00 $72,500.00
Deteriorated waterlines 6" loop on Rail, 2nd & Illinois
(exist. 6" CI line is deteriorating)
1900 LF 6" $50.00 $95,000.00 $195,500.00 $224,825.00 1
TCEQ compliance # conn's 6" on Hwy 185, Johnston and Goode from Herbert to Rogers (2 bores)
(too many connections on exist 2"; 6" will allow for Fire protection)
2487 LF 6" $50.00 $124,350.00
160 LF bore $100.00 $16,000.00
TCEQ compliance # conn's 4" in former B&H Mobile Home Park

(too many connections on exist. 2" + excessive leaks;
4" adequate with connectin to 6" at Hwy 185 and exist. 6" to the west)
1800 LF 4" $40.00 $72,000.00 $212,350.00 $244,202.50 2
TCEQ compliance # conn's 6" on Market and 5th from 3rd to Indiana
(too many connections on exist. 2"; 6" will allow for future fire protection)
1100 LF 6" $50.00 $55,000.00
TCEQ compliance # conn's 6" on 5th St. from Hwy 185 to Herbert
(too many connections on exist. 2"; 6" will provide fire protection)
650 LF 6" $47.00 $30,550.00
80 LF bore $100.00 $8,000.00
TCEQ compliance # conn's 4" on Illinois from 3rd to 7th
(too many connections on exist. 2";
fire protection can be provided on exist. 6" and 8" mains)
1400 LF 4" $40.00 $56,000.00
TCEQ compliance # conn's 4" on alley east of Hwy 185 from 3rd and 5th
(too many connections on exist. 2";
fire protection can be provided on exist. 6" and 8" mains)
700 LF 4" $40.00 $28,000.00
TCEQ compliance # conn's 4" on Illinois and 8th from 7th St to Indiana
(too many connections on exist. 2" in area;
fire protection can be provided on exist. 8" mains)
650 LF 4" $40.00 $26,000.00 $203,550.00 $234,082.50 3
TCEQ compliance # conn's 6" on Rio Grande and Katribe from Commerce to Hatchett
(too many connections on exist 2"; 6" will allow for Fire protection)
1500 LF 6" $50.00 $75,000.00
TCEQ compliance # conn's 4" on 1st St. and Market from Herbert to 3rd
(too many connections on exist. 2" in area;
fire protection can be provided on exist. 8" mains)
2420 LF 4" $40.00 $96,800.00
80 LF bore $100.00 $8,000.00 $179,800.00 $206,770.00 4
TCEQ compliance # conn's 6" on Hwy 185 from 7th to Key Rd

(too many connections on 2" line; 6" will provide fire protection)
1658 LF 6" $50.00 $82,900.00
80 LF bore $100.00 $8,000.00
TCEQ compliance # conn's 6" on FM 616 looped back to Johnston

(too many connections on exist. 2"; 6" will provide fire protection)
1350 LF 6" $50.00 $67,500.00
175 LF bore $100.00 $17,500.00 $175,900.00 $202,285.00 5
Loop to eliminate dead-end flushing 4" on row parallel /south of Katribe, Blk 91 and 81, Cuero and Katribe
( tie in all 2" dead-ends to eliminate required monthly flushing points)
4800 LF 4" $38.00 $182,400.00 $209,760.00 6
Upsize 4" to 6" for fire protection 6" Loop on Kings Rd from Rogers to Rogers
(FH's are not within 500 ft +/- of exist. Homes)
3400 LF 6" $50.00 $170,000.00 $195,500.00 7
Install FH on existing 6", 8" 10" lines 10 EA $4,000.00 $40,000.00
Upsize 4" to 6" for fire protection 6" on Hedges from Leonard to Alton
(FH's are not within 500 ft +/- of exist. Homes)
1470 LF 6" $50.00 $73,500.00
Install FH on existing 6", 8" 10" lines (bore across Hwy to proivde hydrant on west side mid way btweeen 7th and Texas Ave.
1 EA $4,000.00 $4,000.00
80 LF bore $100.00 $8,000.00 $125,500.00 $144,325.00 8
In order to establish a budget linear foot cost for sewer rehabiliation, we take the average of the total bids of the
2012 Wastewater replacement project and divide by the lnear footage of replaced sewer main.
Base Bid Alt 1 Alt 2
2012 wastewater project 2323 702 667 LF
$147,891.43 $42,499.76 $44,433.98 total cost Avg
$63.66 $60.54 $66.62 cost/LF $63.61
So use $64/LF for budgeting
Top priority is to replace the clay piping in the Ralston drainage Basin - other than the pipe replaced in 2012
all piping is clay that was installed prior to 1966.
RALSTON LEFT STATION BASIN 11,775 LF
$64.00 cost per year over 4 years with 15% contingency
$753,600.00 $188,400.00 $216,660.00 1
Next Priority would be the Katribe Lift Station - all piping is clay that was installed prior to 1966.
KATRIBE LIFT STATION BASIN 9,000 LF
$64.00 cost per year over 4 years with 15% contingency
$576,000.00 $144,000.00 $165,600.00 2
Victoria County WCID #1 Water and Sewer Rate Study 2015
Attachment F
Data Provided by District
Victoria County WC & ID #1 FYE 2015 and FYE 2014 Budgets

Victoria County WC & ID #1 Statement of Revenues and Expenditures Modified Cash Basis
Budget Comparative Year to Date For Twelve Month Ended June 30, 2014
Victoria County Water Control and Improvement District No. 1 Financial Statements For the Year
Ended June 30, 2013
Victoria WC & ID# 1 - Tax Asset Detail 1/01/13 6/30/14
Current and Past Rates
Revenue Bonds and Notes Information
Customer Class Usage Data

2015 Water District Study

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West View Financial Consulting Mobile: (512) 963-4814

Victoria County Water Control and Improvement District #1

Water and Sewer Rate Study

The above analyses are attached as follows:

Attachment A - Projected Revenue Requirements

VCWCID#1 West View Financial Consulting

Projected Revenue Requirements

VCWCID#1 West View Financial Consulting

Cost of Service Allocation

VCWCID#1 West View Financial Consulting

Summary of Proposed Retail Rates:

VCWCID#1 West View Financial Consulting

Rate Study 2015 2015 2016 2017 2018 2019 2020

Revenue Requirement Forecast

Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Coverage Ratio 1.20 1.20 1.20 1.20 1.20 1.20

Total Cost of Service 1,010,241 1,041,704 1,070,064 1,009,168 1,063,149 1,088,801

Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Interest Income 200 200 200 200 200 200

Rate Study 2015

Rate Study 2015 2015 2016 2017 2018 2019 2020

Total Capital Expenditures 507,708 719,742 1,645,257 605,573 190,440

Rate Study 2015

Cost of Service Allocation to Rate Classes

Rate Study 2015

Cost of Service Allocation to Rate Classes

Interest Income 200 DS 158 4 37 - 200 -

Total Other Revenue Sources 205,859 163,239 4,784 37,836 - 205,859 -

Revenue Requirement Needed

Existing Rate Revenues

Rate Study 2015

Cost of Service Allocation to Rate Classes

Rate Study 2015

Cost of Service Allocation Factors

Allocator Commercial Total

Rate Study 2015

Existing Rates Revenues at

Rate Study 2015

Existing Rates Revenues at

Rate Study 2015

Existing Rates Revenues at

Rate Study 2015

Existing Rates Revenues at

Rate Study 2015

Existing Rates Revenues at

Rate Study 2015

Existing Rates Revenues at

Total Water and Sewer Revenue $ 728,384 $ 798,590 $ 70,206

Rate Study 2015

Rate Study 2015

Rate Study 2015

Average Day Average Peak Month Use in System

Rate Study 2015

Average Day Average Peak Month Use in System

Rate Study 2015

Purpose of proposed project Next 5 years-10 years

Deteriorated waterlines 4" on San Antonio from Commerce to Franklin

TCEQ compliance # conn's 6" on Rio Grande from Commerce to Ralston

TCEQ compliance # conn's 4" in former B&H Mobile Home Park

TCEQ compliance # conn's 6" on Hwy 185 from 7th to Key Rd

TCEQ compliance # conn's 6" on FM 616 looped back to Johnston