MONTARA SANITARY DISTRICT


CONNECTION CHARGE REVIEW


OCTOBER 1997


BARTLE WELLS ASSOCIATES
Independent Public Finance Advisors
1636 Bush Street
San Francisco CA 94109
Tel. 415/775-3113


Note: At the request of Montara Sanitary District, a copy of this report is available on the Internet at WWW.MONTARASD.GOV. Bartle Wells Associates is not responsible for the accuracy of facts or figures shown in any Internet reproduction of the report. The official version of this report dated October 17, 1997 was provided directly to Montara Sanitary District.




October 17, 1997

Board of Directors
Montara Sanitary District
8888 Cabrillo Highway
Montara CA 94037

Attn: George Irving, General Manager

Re: Connection Charge Review

We are pleased to submit this connection charge review. The report develops an equitable connection charge to finance the expansion component of Sewer Authority Mid-Coastside's (SAM) treatment plant expansion and improvement project and other capital facilities.

The treatment plant is under construction to double the capacity to four million gallons per day and correct deficiencies. The District had formed an assessment district to pay its share of costs, but the assessment district was invalidated by the San Mateo Superior Court. The District's 20 percent share of costs is being funded from advances made by SAM's other two members, the City of Half Moon Bay and Granada Sanitary District. The connection charge developed in this report is intended to repay the advances made on behalf of the District as connection charge revenues become available. Connection charge revenue is also intended to fund new development's share of other District capital facilities.

We appreciate the excellent cooperation received from you; the Finance Committee, (Directors Thollaug and Ptacek); David Dickson, SAM's general manager; William Rozar, San Mateo County planning department; Ed Nute, Nute Engineering; and others. We have enjoyed working with the District on this important and challenging assignment and look forward to our continued association on future projects.

Very truly yours,

BARTLE WELLS ASSOCIATES


Thomas E. Gaffney, CIPFA
Principal

Audrey Sherlock, CIPFA
Principal




TABLE OF CONTENTS

Summary and Recommendations
Introduction
Montara Sanitary District
General
Equivalent Residential Units
Sewer Service Charge
Connection Charge
Revenues and Expenses
Capital Improvement Program
SAM Regional Wastewater Treatment Facility
Treatment Plant Improvement Project
Cost Allocation
Funding Agreement and Amendment No. 1
Subsequent Participation in the Project by MSD
Growth Issues and Assumptions
Sewer Moratorium
Water Availability
Other Growth-Related Issues
Estimated Future Growth
Benefit Unit Adjustments
Recommended Connection Charge
Accounting for Connection Fee Funds
Timing of New Connections
Connection Charge Adjustments

LIST OF TABLES

Table 1 - Equivalent Residential Units (ERUs)
Table 2 - Sewer Service Charges
Table 3 - Sewer Connection Charges
Table 4 - Revenues and Expenses
Table 5 - Prior Debt Service
Table 6 - 10-Year Capital Improvement Program
Table 7 - Existing Facilities Cost - MSD Share
Table 8 - SAM Phase II - STP Cost Allocation
Table 9 - SAM Phase II - STP Cost Allocation Comparison
Table 10 - Connection Fee Revenue
Table 11 - Estimated Potential Future ERUs
Table 12 - Estimated Growth Alternatives
Table 13 - Future User's Share of Facilities
Table 14 - Connection Charge Components




SUMMARY AND RECOMMENDATIONS

  1. All of the costs were assigned to undeveloped property while a water connection moratorium is in effect. An end to the water shortage was not planned for the foreseeable future. Therefore, undeveloped properties would not be able to use the wastewater improvements.

  2. The SAM plant improvements also benefit the District's present sewer users. SAM had experienced discharge violations as shown in reports to the Regional Water Quality Control Board (RWQCB) prior to the assessment proceedings. A later RWQCB cease and desist order described discharge violations due to insufficient treatment capacity. According to the Superior Court decision, the record before the court demonstrated that the plant improvements benefited existing as well as future users of the District.


INTRODUCTION

To provide funds to pay its share of treatment plant improvements at Sewer Authority Mid-Coastside (SAM) regional wastewater treatment facility, Montara Sanitary District (MSD) formed Local Improvement District (LID) No. 92-1. The Superior Court of San Mateo County invalidated LID No. 92-1 on March 12, 1996, saying essentially that the undeveloped assessed properties would pay the entire cost of the improvements which they cannot use and that the water shortage precludes building on the undeveloped parcels.

For the plant expansion and improvements to proceed on schedule as mandated by the Regional Water Quality Control Board (RWQCB), SAM's other members (City of Half Moon Bay and Granada Sanitary District) have entered into an agreement with MSD whereby they will advance funds to pay MSD's proportionate share of project costs, referred to as the "MSD advance". These advances are to be repaid by MSD as funds become available.

MSD employed Bartle Wells Associates, independent public finance advisors, to review MSD's current connection charge and recommend an equitable charge for new connections to the system. This report develops and recommends a connection charge as the major financing mechanism for repaying the MSD advance. As these charges are collected, a proportionate share could be applied toward the MSD advance.


MONTARA SANITARY DISTRICT

General
MSD was formed in 1958 to provide sewage collection and treatment services for the unincorporated areas of Montara and Moss Beach. MSD is located on the northern California coast, south of the City of San Francisco. MSD serves an estimated 1990 population of 5,500 in about a 7-square mile area.

In February 1976, MSD, together with the City of Half Moon Bay (HMB) and Granada Sanitary District (GSD), formed the Sewer Authority Mid-Coastside, a joint powers authority, for the purpose of providing collection, treatment and disposal of wastewater. MSD provides its proportionate share of the operating costs of the Authority. The District continues to provide collection services within its boundaries.

Montara Sanitary District received the powers of a county water district by special legislation adopted by the state in 1991. District residents voted overwhelmingly in a regular election to authorize MSD to assume such powers. Upon completion of the treatment plant expansion expected in November 1998, the District will have capacity available which will allow additional connections to the sewer system. To address the concern of an inadequate water system which is under a state-imposed moratorium, the District has taken an active role in an attempt to find alternative sources of water supply for its residents. See the section titled "Water Availability" for a discussion of water issues.

Equivalent Residential Units
Table 1 summarizes the equivalent residential units (ERUs) connected to the District's facilities, by type of customer. An ERU is defined as a user connected to the system and discharging a wastewater flow equivalent to that of an average residence. Based on the ERU count, the majority of the District's users (91 percent) are residential.



Sewer Service Charge
Customers pay a rate per hundred cubic feet (hcf) of water used based on user category, with a minimum annual charge. Table 2 shows the minimum annual charge currently in effect and the charge for the prior year. The District's current rates include a one-time capital surcharge. The surcharge was enacted by the District for the purpose of paying a portion of the current users' share of the treatment plant improvements. The remainder of the current users share is being financed by a 10-year loan. The current users share of improvements is being financed by a combination of funds on hand, the sewer service charge surcharge, and a loan. The District bills and collects its sewer service charges on the county property tax bills.



Connection Charge
Table 3 shows a history of the District's connection charges. Beginning in 1991, with the anticipation of assessment district financing for treatment plant improvements, the District developed separate connection charges for parcels inside and outside the assessment district. A third level of connection charge was established in 1995 for properties with reserved capacity in SAM, Phase I. Over the years, certain properties paid standby charges for the right to obtain a connection when plant capacity became available, thereby assuring connection to the system exclusive of Phase II treatment plant expansion costs. Since 1991, because of the District's moratorium on new connections to the system, no connection charge revenue has been realized.



Revenues and Expenses
Table 4 summarizes 1995/96, and budgeted 1996/97 and 1997/98 revenues and expenses. The District's 1996/97 budget includes $450,000 collected by the service charge surcharge to be applied toward the current users' share of facilities rehabilitation. Prior to that time, MSD paid project development costs from capital funds on hand.



Table 5 shows debt service principal and interest on the District's obligations. In 1982, the District borrowed $132,000 from the Farmers Home Administration (FmHA) with the final payment due in 2009. To date the District has made about $84,000 of interest payments. A balance of $85,000 remains unpaid with interest at 5 percent.

In 1987, MSD issued $1,985,000 certificates of participation (COPs) to finance a variety of sewer system facilities improvements. This issue was refunded in 1992 to take advantage of lower interest rates. Table 5 shows principal and interest paid on the District's COPs (original issue and refunding) through 1997. The interest paid amounts to about $1,179,000. During this period MSD repaid $1,040,000 in principal. Approximately $1,356,000 in principal and interest comes due in 1998 through 2003, when the certificates of participation are retired.

The interest paid on the loan and the COPs totaling to $1,263,000 is a component of the connection charge calculation (Table 14).



Capital Improvement Program
Table 6 shows MSD's 10-year capital improvement program (CIP), beginning in 1996/97. Replacement projects and system repairs are scheduled over many years. These ongoing projects would continue beyond 10 years. The 10-year total amounts to about $3.34 million in 1997 dollars. This amount is included as a component in the connection charge calculation (Table 14).

The table also shows an allowance for SAM capital improvements. SAM is currently studying wastewater transport alternatives to provide for current and future peak flows which include those from MSD. Many alternatives are being considered, some of which could assign MSD a capacity share greater than 20 percent because of non participation by the City of Half Moon Bay. An allowance of $1,200,000 for MSD's share ($6 million total cost) of a future intertie pipeline project is included as a component of the connection charge calculation on Table 14. If the actual costs of the project differs greatly from this allowance, then the connection charge calculation should be adjusted as appropriate.




SAM REGIONAL WASTEWATER TREATMENT

SAM was formed by the City of Half Moon Bay, Montara Sanitary District and Granada Sanitary District for the construction of facilities for the collection, transmission, treatment, and disposal of wastewater within the member agencies' respective boundaries.

SAM's wastewater treatment facility was originally designed for a treatment capacity of 2.0 million gallon per day (mgd). Original facilities consisted of an intertie pipeline, pump stations, sewage treatment plant, and an outfall (sized for 4 mgd). The plant's capacity was allocated to and paid for by the member agencies as follows:

HMB 50% (1.0 mgd)
GSD 30% (0.6 mgd)
MSD 20% (0.4 mgd)

The regional wastewater facility is currently under construction to correct deficiencies and expand capacity from 2.0 mgd to 4.0 mgd.

The plant experienced some violations of the discharge regulations beginning in about 1990. Then, in July 1995, the Regional Water Quality Control Board (RWQCB) issued Cease and Desist Order (CDO) No. 95-150. The CDO requires SAM to satisfy a number of requirements including a time schedule which mandated start of construction of the treatment plant improvement project by September 1, 1996 to correct the discharge violations. Construction has begun and the plant is scheduled for completion in November 1998.

Planning for an expansion of the treatment facility began in the mid-1980s and the final engineering design was completed in 1993 to increase the plant capacity to 4.0 mgd. It is the intent of the parties that the participants will share capacity in the expanded plant in accordance with the percentages shown above and that each participant will pay its full share of project costs.

Table 7 shows MSD's share of SAM Phase I facilities cost. Certain Phase I project costs were funded by federal and state grants. MSD paid for its share of costs from existing reserves and a FmHA loan. The table also shows MSD's other facilities costs-gravity sewers, force mains and pump stations, and general plant.



Grant funding regulations restricted the capacity of facilities eligible for grants. In the case of MSD, only 0.4 mgd of capacity was eligible. Grant funding did not apply to capacity beyond this level. If an agency increased the design capacity of a facility beyond the grant eligible level, then grant funding would be proportionately reduced.

The availability of previous grants greatly benefits future connections as many costly facilities are provided at costs well below current estimates for similar facilities. For example, SAM engineers estimate that the costs to construct a new 2.0 mgd outfall sewer alone would likely cost over $15 million. The availability of an existing outfall with adequate capacity means that no new outfall sewer needs to be constructed at the full expense of new development.

Facilities have been depreciated according to their useful life, and adjusted to the current Engineering News Record Construction Cost Index (ENR CCI) for San Francisco to arrive at a current cost basis. These costs are the original facilities component of the connection charge calculation shown in Table 14.

Treatment Plant Improvement Project
Because of the invalidation of MSD's assessment district, and the need, nevertheless, to begin construction of the project as ordered by the RWQCB, Carollo Engineers prepared an engineering study for SAM to determine the feasibility of constructing the project in phases. Phase II, Part 1 (underway) enlarges the plant with a capacity rated at not less than 3.71 mgd dry weather flow. Phase II, Part 1 allows full expansion capacity allocations to HMB (1.0 mgd) and GSD (0.6 mgd), and limits MSD to 0.11 mgd of capacity. Completion of Phase II will construct the necessary facilities to enlarge the plant to 4.0 mgd, and MSD would receive its full capacity share.

Table 8 shows treatment plant improvement project costs-Phase II, Parts I and II. Total costs of the first phase are estimated at $21,332,000. MSD's share of Part I costs is $4,668,000 (20%). Part II totals $2,387,000; MSD's share is $781,000 (about 33%). Because of the delay in construction of Part II due to the inability of MSD to pay its full share of costs, MSD is obligated to pay 100 percent of the design, engineering and construction management, accounting for the higher percentage of costs. MSD's total obligation for Phase II is estimated at $5,449,000.



Cost Allocation
MSD's share of costs are allocated according to benefit between current and future users. As mentioned earlier in this report, SAM is under a cease and desist order for discharging wastewater in violation of effluent limits and bypassing portions of the treatment system. Therefore, costs associated with system rehabilitation to correct deficiencies are assigned to current users, and costs associated with expansion are assigned to future users. For instance, secondary clarifiers and the anaerobic digestion system benefit current and future users equally. Therefore, costs are shared equally on the basis of current design flow and future design flow. However, the primary clarifiers, aeration basins, and chlorine contact tanks are necessary for expansion and future users are allotted 100 percent of these costs. Costs such as design, engineering, and management are assigned a weighted average of allocated construction costs (39.6% to current users and 60.4% to future users). Combining all of the above, current users are responsible for 34 percent and future users are responsible for 66.1 percent of total Phase II costs of $5,449,000. This amount is a component of the connection charge calculation (Table 14).

A review of all project components was developed in association with SAM's general manager to arrive at the cost sharing percentages shown in Table 8. These allocations were then compared to an independent allocation prepared by GSD's engineers. These two cost allocation results are quite close. As Table 9 shows, the difference in MSD's and GSD's current and future users cost-sharing allocation amounts to only about 1 percent.



Funding Agreement and Amendment No. 1
The intent of SAM is that each member agency would fund its portion of the project separately. HMB and GSD formed assessment districts to finance their portion of the project. MSD's proceedings to form an assessment district were invalidated by the San Mateo County Superior Court.

Because of the assessment district invalidation, MSD was unable to pay its full 20 percent share of project costs. To keep the project on schedule, an agreement was entered into by SAM and its member agencies whereby HMB and GSD will advance funds to pay MSD's share of project costs. HMB and GSD are jointly financing construction by SAM of Part I of the project.

The funding agreement provides the terms for the advancement of funds on behalf of MSD and states the conditions for repayment. Under terms of Amendment No. 1 to the funding agreement, MSD will contribute $1.3 million toward the Phase II, Part I expansion costs no later than completion of construction, with $700,000 due by July 1, 1997.

The balance of MSD's 20 percent share of Part I costs is being advanced by HMB (62.5%) and GSD (37.5%). The aggregate of total costs advanced plus interest, is called the MSD advance. Under the funding agreement, payments made by MSD on the MSD advance will be credited first toward interest and then to principal. Interest accrues on the advance from dates of payment by HMB and GSD to SAM at an interest rate of 6.8373 percent (calculated on the weighted average of HMB's and GSD's bonds and other debt financing costs), with simple interest calculated annually on June 30. The funding agreement contains no payment schedule. It is the intent of all participants that MSD will make a best effort attempt to repay the advance as funds become available from connection charge revenue.

Subsequent Participation in the Project by MSD
Additional capacity in the plant may be purchased, if available, in minimum increments of 0.02 mgd at a cost of about $12,000 per ERU (about $1.1 million for 0.02 mgd). These payments are not proportional to plant costs per unit of flow. They were established to generate funds for the repayment of the MSD advance. The MSD advance and other costs of expanding the SAM treatment plant should be shared proportionately by all future connections. Connection charges should not vary depending on which component of flow capacity a new customer would use. When the advance has been repaid, MSD's flow allocation will include all plant capacity in excess of 3.6 mgd, not to exceed 0.8 mgd (20% of total plant capacity of 4.0 mgd). Part II project construction costs are to be shared 50/30/20 among the SAM member agencies, except that MSD will pay all engineering and related expenses.


GROWTH ISSUES AND ASSUMPTIONS

Sewer Moratorium
SAM commissioned a study prepared by Carollo Engineers in March 1991 which indicated that any additional total suspended solids and bio-chemical oxygen demand loading beyond that which is currently received would increase the risk of plant failure to an unacceptable level. In addition, MSD had reached its treatment capacity flow limitation of 0.4 mgd. Therefore, in April 1991, the District imposed a moratorium on the issuance of new sewer connection permits.

Water Availability
Citizens Utilities Company of California (CUCC) Montara District provides water service to the area. The Montara District includes the unincorporated communities of Montara, Moss Beach, Marine View, Farallon City, and adjacent areas.

CUCC has been under a State of California, Department of Health Services moratorium since the mid-1980s. Citizens water system is substandard and in need of major repairs. Deficiencies include the need for additional wells and pumping systems, additional storage, extensive water main replacement, necessary filtration repairs and other related renovations. Because of the state-imposed moratorium, CUCC is not allowed any additional connections to the system.

CUCC commissioned Montgomery Watson to prepare a 1996 Water System Master Plan Update of its 1993 Water System Master Plan for the Montara District. This update reassessed the existing water system facilities for meeting fire flow needs, reevaluated potential sources of additional water, and verified necessary improvements. To increase water supply capacity, the report recommends rehabilitating two existing wells and developing a new well.

When the wastewater treatment plant expansion is complete, capacity will be available to allow new connections to the system. However, a property owner will not be able to connect to the wastewater system unless an additional source of water supply has been developed. No prohibition on well drilling exists if the property owner can meet setback and other requirements as listed in the following section.
About 100 properties within the District have wells. To provide an adequate municipal water supply for its property owners and eliminate the further need of wells, MSD is taking an active role in finding an additional water supply. MSD entered into an agreement with the State of California Department of Water Resources to conduct a water supply study. MSD and the state each contributed $50,000 toward the cost of the study which is being conducted by DWR staff. CUCC declined to participate in the study. The purpose of the study is to identify the most cost-effective sources of additional water supply. This report is due to be completed in February 1998.

Well Drilling: A homeowner wishing to drill a well on his property must first apply to the county for a permit and meet the following minimum setbacks and requirements:

The county has established rules regarding the issuance of a well drilling permit. The following requirements must be met prior to permit issuance and during construction.

Other Growth-Related Issues
Bartle Wells Associates has relied on growth and planning information developed and supplied by others. We reviewed available growth-related documents and met with county planning staff, District engineers, and District officials to estimate future development within the District. The following summarizes existing relevant information regarding future development within MSD.

Local Coastal Program: In late 1980, the County Board of Supervisors and the California Coastal Commission approved San Mateo County's Local Coastal Program (LCP). In April 1981, the county assumed responsibility for implementing the State Coastal Act in the unincorporated areas of San Mateo County, including issuance of coastal development permits. Amendments to the program have been issued periodically.

The LCP Section 1.22 a. allows 125 residential building permits annually in the mid-coast including MSD and GSD. The purpose of this limitation on residences, other than affordable housing, is to insure that schools and other public works are not overburdened by rapid residential growth. If the Board of Supervisors finds that water, wastewater, schools, and other public works have sufficient capacity to accommodate additional growth, LCP Section 1.22 b. allows that up to 200 building permits may be granted. Since the origination of the LCP, the Board exercised its right to grant 200 building permits in one year because of demand. The LCP does not allocate units based on district boundary; they are allocated on a first-come, first-served basis. The annual 125 permit allowance is not a constraint on growth because of the generally low growth in the area.

Priority Land Use:

Building Permits: San Mateo County issues building permits in unincorporated areas. This information was reviewed to determine if any growth trends could be developed to project future growth. >From 1987 through 1991 about 30 residential building permits and 5 second unit permits were issued by the county for Montara/Moss Beach. This is an annual average of 5 residential permits and 1 second unit permit. During the same period GSD averaged 24 single-family residential (SRF) building permits and almost 2 second units annually. GSD has available sewer capacity in SAM and water service from the Coastside County Water District and is, therefore, not under any building moratoriums.

Beginning in 1992, the county consolidated its building permit statistics on a mid-coast basis (combining Montara/Moss Beach and El Granada.) For the period 1992 to 1996 the county issued 167 SFR permits, for an average of 33 per year in the entire mid-coast area. Most if not all of these permits were in El Granada.

Prior to 1987, building permits issued for plumbing, electrical, mechanical, etc., as well as new construction, were all listed as generic "building permits". Therefore, data for new housing permits prior to 1987 is not available in a useful form. County staff is of the opinion that between 50 and 100 building permits were issued annually for the mid-coast area in the early 1980s.

Building permit information is not useful for estimating future connections because moratoriums on growth have been in effect during the recent period and building records are inconclusive.

Connection Fee Revenue: Table 10 shows connection fees collected by the District from 1982 through 1990-the last year the District collected any connection fee revenue. The year 1981 was not included because the records did not show any connection fees. The revenue is divided by the connection fee shown in Table 3 to arrive at estimated ERUs. This resulted in an average of 25 ERUs added per year.

This revenue information is not believed to be a reliable indication of ERUs added to the system because other revenues may have been included. Due to the length of time that has passed, it would be very difficult to verify if, and what, other revenues have been included in this category.



Buildable Lots: Various projections have developed counts of potential future new connections including such information as usable parcels, appraised parcels, lot consolidations and splits, and second units. Such a method identified lots in the urban service area for inclusion in LID No. 92-1. However, the Superior Court invalidated the assessment district because the parcels had no foreseeable benefit due to lack of water.

The number of usable parcels is a useful measurement for estimating the maximum number of potential future ERUs. A Nute Engineering report dated January 1990 developed a dwelling unit count and compared it to a previous dwelling unit projection by Brian, Kangas and Foulk. BKF identified 404 usable parcels for buildout of the District compared to Nute's 443.

Estimated Future Growth
Twenty years is a reasonable planning period for growth and development. Any growth beyond such a term would be virtually impossible to predict. In addition, future project requirements may likely require an entirely new approach to District financing. Most SAM equipment facilities have projected lives between 12 and 25 years. For these reasons, any growth beyond 20 years would likely be required to fund additional facilities not included in this report.

In 1994, Nute Engineering, as assessment engineer for LID 92-1, updated their previous work and assigned 605 "benefit units" to parcels within the improvement district. The boundaries of the improvement district included all parcels within MSD and within the Urban Rural Boundary which didn't have treatment plant capacity. This includes unimproved parcels and improved parcels on septic tanks.

Benefit units were assigned to usable parcels on the basis of one benefit unit for the capacity required to serve one single family dwelling or equivalent. Benefit unit assignments were based on the following general criteria:

Benefit Unit Adjustments
To develop the maximum potential growth (but not necessarily the most likely growth), the benefit unit assignments developed by the assessment engineer require modification to include additional units not counted during a reasonable assessment spread. The following adjustments and additions as shown on Table 12 are used to adapt the benefit unit assignments to a potential full build out growth level:

Table 11 shows an estimate of the theoretical potential future ERUs developed from a count of potentially available buildable parcels. While these lot subdivisions are in existence, small lot size and especially the unavailability of a new water supply would preclude any level of development close to the theoretical potential. Even if an adequate water supply was available, the history of development in the area suggests that buildout is unlikely to ever occur, let alone within 20 years. Many adjacent small lots may never be developed even if water is available. Additionally, although the county may grant a permit to build a house on a 2,500 square foot lot, it is not assured that a lot of this size could accommodate a well due to set-back requirements. However unlikely the possibility, the information on Table 11 provides an estimate of the upper limit of new development. A reasonable estimate of new development will be some reduced share of the potential.

Based on all of the foregoing information and assumptions, Table 11 shows a total of 1,117 potential ERUs within the District. This is nearly twice the 605 benefit units assigned for LID 92-1 and which was invalidated because of the lack of an adequate water supply. Realistically, no one can expect this level of growth to occur in the foreseeable future.



The estimate of future growth should reflect reasonable assumptions based on available information. Overestimating the number of future new units would jeopardize the District's ability to finance its share of the treatment plant expansion and other District capital expenses. On the other hand, underestimating the number of future new units would penalize those actually connecting.

Table 12 shows several alternative growth scenarios that are more probable than the full potential growth. Given the lack of water, the most likely development possibility is the Corado affordable housing plan plus some additional units that could drill wells, but not including Farallon Vista which requires water. The latest Corado development planning shows a total of 158 units rather than the full potential 218. Therefore the foreseeable development alternative indicates 233 future ERUs. While this is the most likely growth alternative, a connection charge based on this level of development would overcharge those able to connect.

A connection charge calculation needs to include some level of the potential development because the facilities have additional capacity. Buildout levels of 40 percent and 60 percent are shown on the table. Both of these scenarios would require a future water supply. A 60 percent buildout would result in an average annual growth of 38 ERUs. This is well above historic levels even before the moratoriums. But if the Corado development is excluded, annual new development would average 30 ERUs. This level is closer to longer term growth rates at El Granada with its available water supply.



The 60 percent buildout scenario is a reasonable compromise between actual foreseeable development and full potential development. This report recommends a connection fee based on new growth totaling 757 ERUs through the 20-year planning period.

The above growth estimate is based on the latest development planning by Corado which shows a total development of 158 units. If the development actually plans for and pays connection fees for a significantly greater or lesser number of units than 158, then the growth used to develop the connection charge may be adjusted and the connection charge recalculated.

Table 13 shows that the 757 future ERUs will comprise 26.7 percent of the total ERUs served by the District. The current 2,073 ERUs represent the remaining 73.3 percent. Costs relating to existing facilities would be shared on this percentage basis.




RECOMMENDED CONNECTION CHARGE

A connection charge based on a reasonable growth allowance, the latest engineering cost estimates for new and future facilities, and District historical financial information is a key element for the District to finance capital projects. Revenues from connection charges would be available to pay the proportionate cost share of system improvements and to pay for expansions. State law precludes the use of such revenues to pay any portion of operation and maintenance expenses.

State law (Government Code Section 66000ff) also requires that a reasonable relationship exist between the amount of a connection charge and the cost of the associated public facility. Future users must be treated in a consistent manner and funds collected must be used for capital purposes.

The vast majority of sanitation agencies in California require that future users pay the costs of facilities required to serve them. The alternative to collecting fees from new development is raising charges to current sewer users, which is not equitable.

Connection charges are the fairest and easiest method of collecting funds for system betterments, improvements, and expansions. Charges are collected during construction as a new customer connects to and begins to use the system. A connection charge should represent a user's share of the current value of all existing and future facilities.

Consistent with current District policy (and with the policy of most water and wastewater agencies in California), connection charges for wastewater are uniform throughout the District's service area. Connection charges should also be uniform over time and generally reflect an average cost of system components shared by all new users. Connection charges should be adjusted from time to time based on new facility requirements and revisions to capital improvement programs. Annual adjustments based on changes in construction price factors are also needed to maintain a current dollar parity.

Table 14 shows the connection charge components and the allocation of costs to future users. The connection charge computation allows future users to pay their share of the replacement value of the District's existing facilities, plus their share of the new SAM facilities. A connection charge of $12,780 per ERU is recommended.



The 757 future ERUs connecting to the system as developed previously have been used to compute the connection fee shown in Table 14. The 757 future users share with the 2,073 current users the costs applicable to original facilities, the MSD and SAM capital improvement programs, and COP interest. A total of 609 future users share costs for the treatment plant expansion because certain future users are eligible for reserved SAM Phase 1 capacity and aren't subject to the plant expansion component of the connection charge as explained previously. Following is an explanation of the connection charge components:

Existing Facilities: The cost of MSD's share of original SAM facilities and other District facilities was calculated in Table 7. A 26.7 percent share of these costs (based on the number of future ERUs to current ERUs) have been allocated to future users and become a component of the connection charge.

Capital Improvement Program: A 26.7 percent share of the District's 10-year capital improvement program are allocated to future users. Likewise, a 26.7 percent share of MSD's intertie pipeline project is allocated to future users. This project is not a part of the SAM Phase II improvements.

Debt Interest: A 26.7 percent share of past debt service interest has been allocated to future users.

SAM Phase II (Part I and Part II): Table 8 calculated the treatment plant project costs allocated to current and future users. Future users share (66.1 percent) amounts to $3,602,000 and is another component of the connection charge.

Accounting for Connection Fee Funds
The government code requires that fees collected in connection with new development must be deposited in a separate fund or account to avoid commingling and that they be expended only for the purposes for which they were collected. Any interest income earned by moneys in such a fund or account must also be deposited in that account and be expended only for the purpose for which the fee was originally collected. When the District begins to receive connection fee income, the District should follow the then-current government code requirements for connection fee fund accounting.

Timing of New Connections
It is impossible to accurately predict the timing of new connections to the system. For Montara, the biggest unknown is the availability of an additional water source. Because of the moratorium on new connections, a pent-up demand probably exists, but the water supply issue may never be resolved. For these reasons the District may never be able to fully repay the MSD advances. If, however, an adequate water supply is developed and growth does occur, then the District may be able to repay the entire MSD advance.

Connection Charge Adjustments
To maintain a cost parity in current dollar terms, the connection charge should be adjusted annually to reflect changes in capital costs as well as the added interest for the MSD advance.
Original facilities costs and the capital improvements program should be adjusted up or down annually in accordance with the change in the ENR CCI for San Francisco. Debt interest should be increased by the amount of interest paid during the year. The SAM Phase II expansion component should be annually increased by 6.873 percent which is the interest rate applied to the MSD advance.
In addition to the above annual adjustments, the connection charge should be adjusted as new information becomes available. If the Corado development is increased significantly, the charge could be recalculated to include more units using the facilities. As soon as SAM develops a capital improvement program, the District may want to include consideration of those facilities in the connection charge determination. Also, when a final alternative for the intertie pipeline project is selected and when any other projects have been identified, the District may include this new information in a recalculation of the connection charge.