HomeMy WebLinkAbout2024 FCS Exhibit A - Scope of Work and Task Plan Rexburg
7525 166th Ave NE, Ste D-215, Redmond, WA 98052
P: 425.867.1802
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Exhibit A
City of Rexburg Water, Sewer and Sanitation Utility Rate Study scope of services.
TASK 1: INITIAL PROJECT MEETING
An initial project meeting will be scheduled at the commencement of the project with the consultant
and the City project team. Meeting participants would include a representative from departments that
can address issues related to finance, engineering, operations, customer service, and administration.
The intent of the meeting is to confirm the goals and objectives of the overall rate study and focus the
efforts of the project team. The items covered at the meeting include reviewing the scope of work;
identifying project objectives, expectations, and deliverables; outlining the project schedule and key
milestone review points; and discussing appropriate lines of communication.
Deliverables
• Project schedule with task completion and key milestone review points.
• Identification of project team communication leads.
• Schedule standing project check-in meetings.
Approved project work plan.
TASK 2: DATA COLLECTION & CUSTOMER STATISTICS VALIDATION
FCS will provide a data needs list encompassing historical and projected revenue, expenses, fiscal
policies, capital plans, fund balances, comprehensive planning documents, and customer billing
data. The data will be reviewed, analyzed, and validated for inclusion in the study process. This task
includes a detailed customer billing statistics validation. Individual customer data including number
of accounts, meter size, usage patterns (annual use, peak use, etc.) will be evaluated and validated against
actual revenues collected. This revenue reconciliation will identify anomalies to be corrected prior to
developing future revenue and customer counts and use / demand projections. Validation of the
customer statistics data set with customer demands and revenue generation is critical to the rate study as
it establishes the foundation for all of the major analytical phases (revenue requirement, cost of service
and rate design).
Deliverables
• Validated financial, engineering, and customer usage data that serves as the primary inputs for the
study.
• Validated customer statistics with accounts, demand, and revenue generation.
✓ Bill frequency analysis to inform conservation-based rate structure
• Demand profiles that tie to revenue projections.
• Revenue forecast by customer class.
7525 166th Ave NE, Ste D-215, Redmond, WA 98052
P: 425.867.1802
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TASK 3: REVENUE REQUIREMENT
This task establishes a sustainable, multi-year financial management plan that meets the projected total
financial needs of each system through the generation of sufficient, sustainable revenue. Annual cash flow
needs will be analyzed by identifying expenses incurred to operate and manage each system including
cost increases resulting from changes in staffing and/or enhanced programs or initiatives, existing
contract cost arrangements, capital repair/ replacement needs, new and existing debt repayment
obligations, and fiscal policy achievement. Alternative rate strategies and scenarios will be developed that
may consider operational changes, capital prioritization, and overall infrastructure funding approaches for
long term capital needs. These scenarios can be used to ultimately inform decision making and optimize
proposed rate strategies.
Deliverables
• Fiscal policy evaluation with recommendations
• Self-supporting multi-year financial plan for each utility.
✓ WW system cost analysis for Sugar City and Teton – develop integrated analysis based on existing
terms. Review and identify improvements/changes to existing cost sharing.
• Capital funding plan and scenario development.
• Baseline financial plan plus up to three (3) rate implementation scenarios.
TASK 4: COST OF SERVICE
The cost-of-service analysis (COSA) involves allocating utility costs to customer classes based on a
methodology consistent with industry-accepted ratemaking principles. This analysis establishes a
defensible basis for assigning cost shares and defining “cost equity” among the City’s customers in a way
that is tailored to the unique characteristics of the City’s water, sewer and sanitation systems and
customers.
The COSA accounts for differences in the character and nature of service provided to various customer
classes when defining “equitable” cost recovery. The COSA develops a series of functional allocations that
distribute cost pools to classes of customers linked to a proportionate share of costs required to serve
their demand (see table below). The COSA will evaluate how existing revenue compares to the identified
cost recovery by class of service and identify whether cost imbalances are present. An action plan to
address imbalances over a multi-year period will be developed, if necessary.
WATER FUNCTIONS SEWER FUNCTIONS SANITATION
FUNCTIONS
Customer Customer Customer
Base capacity
(avg. demand)
Flow Collection
Peak capacity
(peak demand)
Strength – Biochemical
Oxygen Demand
Disposal
Meters and Services Strength – Total Suspended
Solids
Recycling
Fire Strength – Other
(if applicable)
7525 166th Ave NE, Ste D-215, Redmond, WA 98052
P: 425.867.1802
3 | City of Rexburg Utility Rate Study fcsgroup.com | bowman.com
Deliverables
• Water, sewer, and sanitation utility class-based equity evaluation.
✓ Wastewater strength classification and allocation (BOD/TSS) – reconcile and balance to treatment
plant reports.
✓ Sanitation – identify total recycling costs.
• Cost based unit costs by function, class, and/or service level.
• COSA phase-in, if warranted.
TASK 5: RATE DESIGN
The rate design process involves developing rates (including both fixed and variable charges) for each
customer class that recovers its allocated cost. In addition to serving as a mechanism for cost recovery,
the City’s rate structures are a valuable tool for promoting key objectives such as revenue stability,
conservation, and affordability. Recognizing that the City’s priority of these objectives can change over
time, this task includes the selection and development of two (2) alternative rate structure per utility. The
rate alternative will be designed to generate sufficient revenue to meet the revenue requirement forecast
and address any material inequities identified in the COSA findings. In addition, rate designs will be
consistent with the City’s fiscal policies and billing system capabilities.
Deliverables
• Two (2) preferred rate structure alternative, per utility, aligned with identified City priorities.
✓ Residential conservation-based rate structure
✓ Water right surcharge
✓ Water capacity rental charge
✓ Sewer update strength based fees
• Schedule of water, sewer, and sanitation rates for each class.
• Bill impact analysis that shows the number of and degree to which different customers are impacted
by rate design changes.
• Affordability analysis.
• Comparative survey of sample monthly bills for up to five (5) jurisdictions of interest to the City.
TASK 6 | WATER AND SEWER CAPITALIZATION FEE UPDATE (Water & Sewer Only)
Capitalization fees are one-time fees for new or redevelopment used to recover a proportional share of
the value of facilities required to provide service. In the 2015 Idaho Supreme Court Case: NIBCA v the
City of Hayden the Court referenced a methodology and calculation used in Loomis v. City of Hailey for
calculation of capitalization fees. The court held that the fee must be based on the cost of replacing
the pipe and equipment that is in the ground today (i.e., the value of the existing system) and the value
of the system should represent that portion of the system capacity that the new user will utilize at that
point in time. Ultimately, future capital projects are not allowed in the capitalization fee calculation
until they are constructed and placed in service.
The capitalization fee analysis will calculate gross present day replacement value of each system and
identify allowable deductions for bond principal and unfunded depreciation to determine net present day
replacement value. FCS will then work with City staff to determine the number of users the current
systems (water and sewer) can support. The updated capitalization fees will represent the maximum
allowable charges that the City may choose to implement.
7525 166th Ave NE, Ste D-215, Redmond, WA 98052
P: 425.867.1802
4 | City of Rexburg Utility Rate Study fcsgroup.com | bowman.com
Deliverables
• Functionalized capitalization fees (water: source, treatment, storage, pumping,
Transmission/Distribution; Sewer: Treatment, collection (interceptor, lift stations, mains, general)
• Water – analysis of costs to evaluate capacity rental charge
• Calculate maximum allowable capitalization fee for the water and sewer system.
• Schedule of fees.
TASK 7 | PROJECT REVIEW MEETINGS/PRESENTATIONS
The success of a rate study relies on an open and involved process for informing and educating the City
Council and ratepayers on the rate study process. This task includes our attendance and participation
in up to six (6) review meetings with City staff. We propose review meetings be conducted remotely, when
possible, to minimize budget. Two (2) meetings with the City Council, including development of
presentation materials will be scheduled. We recommend these meetings be conducted in a workshop
setting to allow for open dialogue and discussion.
Deliverables
• Six (6) staff-level review meetings and two (2) Council presentations.
• Development of presentation materials.
7525 166th Ave NE, Ste D-215, Redmond, WA 98052
P: 425.867.1802
5 | City of Rexburg Utility Rate Study fcsgroup.com | bowman.com
TASK 8 | DOCUMENTATION
A written draft and final report documenting the rate study process, methodology, key assumptions,
results, and recommendations will be provided. The electronic model will provide the technical exhibits.
Deliverables
• An electronic copy of the draft and final reports.
• Copy of the Excel based rate model for each utility.
• Copy of the capitalization fee model for the water and sewer utility.
SCHEDULE
Completion of the analysis is based on a variety of issues. These issues include timeliness of receipt of
requested data/information; quality of data; ability to schedule meetings in a timely manner; and the
ability of the City to provide policy direction for the study to move forward at key study milestones. A
specific project schedule that meets the City’s needs will be developed during the initial project meeting.
The City has expressed the need to have rate recommendations in sufficient time for rate implementation
effective FY2026 (October 1, 2025).