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E3
BOARD OF COUNTY
COMMISSIONERS
INDIAN RIVER COUNTY FLORIDA
COMMISSION AGENDA
THURSDAY, AUGUST 22, 2024 -1:00 PM
Commission Chambers
Indian River County Administration Complex
1801 27th Street, Building A
Vero Beach, Florida, 32960-3388
www.indianriver.gov
COUNTY COMMISSIONERS
Susan Adams, District 1, Chairman John A. Titkanich, Jr., County Administrator
Joseph Flescher, District 2, Vice Chairman William K. DeBraal, County Attorney
Joseph H. Earman, District 3 Ryan L. Butler, Clerk of the Circuit Court and Comptroller
Deryl Loar, District 4
Laura Moss, District 5
Utility Rate Study Workshop
1. CALL TO ORDER
2.A. A MOMENT OF SILENT REFLECTION FOR FIRST RESPONDERS AND MEMBERS
OF THE ARMED FORCES
2.B. INVOCATION
Commissioner Deryl Loar
3. PLEDGE OF ALLEGIANCE
John A. Titkanich, County Administrator
4. STAFF/CONSULTANT PRESENTATION
4.A. Presentation of the Utility Fee and Rate Modification Study for the Indian River
County Department of Utility Services, IRCDUS Project ID: 00.23.544
Attachments: Staff Report
Schedule of Proposed New Utility Rates and Fees
Utility Rate Study Final Report
Impact Fee Study Final Report
Presentation Slides of the IRCDUS Comprehensive Rate Study
5. BOARD COMMENTS / QUESTIONS
August 22, 2024 Page 1 of 2
6. PUBLIC COMMENTS
7. ADJOURNMENT
Except for those matters specifically exempted under the State Statute and Local Ordinance, the Board shall
provide an opportunity for public comment prior to the undertaking by the Board of any action on the agenda,
including those matters on the Consent Agenda. Public comment shall also be heard on any proposition which
the Board is to take action which was either not on the Board agenda or distributed to the public prior to the
commencement of the meeting.
Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a
verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal
will be based.
Anyone who needs a special accommodation for this meeting may contact the County's Americans with
Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting.
Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of
County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting.
The full agenda is available on line at the Indian River County Website at www.indianriver.gov The full agenda
is also available for review in the Board of County Commission Office, the Indian River County Main Library,
and the North County Library.
Commission Meetings are broadcast live on Comcast Cable Channel 27
Rebroadcasts continuously with the following proposed schedule:
Tuesday at 6.00 p.m. until Wednesday at 6.00 a. m.,
Wednesday at 9:00 a.m. until 5: 00 p.m.,
Thursday at 1:00 p.m. through Friday Morning,
and Saturday at 12: 00 Noon to 5:00 p.m.
August 22, 2024 Page 2 of 2
4'A'
Departmental Item
Indian River County, Florida
Department of Utility Services
Board Memorandum
Date: August 14, 2024
To: Indian River County Board of County Commissioners
Through: John A. Titkanich, Jr., County Administrator
From: Sean C. Lieske, Director of Utility Services
Prepared by: Bryan Beavers, Utilities Finance Manager
Subject: Presentation of the Utility Fee and Rate Modification Study for the Indian River County
Department of Utility Services, IRCDUS Project ID: 00.23.544
Background:
Indian River County Department of Utility Services (IRCDUS) operates as an enterprise fund with its primary
source of income being service fees and usage (volume) charges from its customers. Additional funding
comes from miscellaneous charges. Since 1999, IRCDUS service fees and volume charges have
cumulatively increased approximately 12% over a 25 -year period. Other miscellaneous fees have not been
adjusted over this same 25 -year period. In contrast, the U.S. Water & Sewerage CPI rate has cumulatively
increased 210% during this same 25 -year period.
Year of Rate
Change
Average Residential
Monthly Charge
IRCDUS Rate %
Change Since 1999
US Water &
Sewerage CPI
Change Since 1999
1999
$45.38
12%
210
2019
44.59
2020
45.24
2021
46.63
2022
48.03
2023
50.67
Due to the utility rates not changing at the same pace as inflationary price increases, IRCDUS rates are no
longer able to sustain the financial funding requirements of IRCDUS and need to be evaluated to ensure
the adequacy and equitability of rates to sustain the long-term financial needs of IRCDUS. To address this
need, formal bids were solicited through an RFP process to engage a Utility Rate Consultant to analyze
and make recommendations to update the charge rates of IRCDUS. On November 7, 2023, the Indian River
County Board of County Commissioners (BCC) awarded a purchase order to Stantec Consulting Services,
Inc. (Stantec), to perform this Utility Rate Study.
1
Departmental Item
Analysis:
Utility charge rates are charged to IRCDUS customers to recover the costs of providing water, wastewater
and reuse services. Presently there are 62 charge rate elements in use by IRCDUS. These charge rates were
reviewed by Stantec and updated rates for years 2025 and 2026 were recommended in their study. Further,
four additional new rates were recommended to be incorporated into the IRCDUS charge rate structure. A
complete list of all 66 rates with the corresponding amount to charge going forward for years 2025 and 2026
is attached hereto. For your convenience, below is a summary of the most influential service availability,
volume, and impact fee charges.
Charge Detail
Unit
Water (Monthly)
8.45
Service Availability
10.60
Single Family & Commercial
2.80
Manufactured Homes & Multi Family
Per ERU
Volumetric Charge
3.66
0 to 4,000 Gallons per Month (GPM)
6.31
4,001 to 7,000 GPM
Per 1,000
7,001 to 12,000 GPM
Gallons
12,001 and Over GPM
48.37
Sewer (Monthly)
Service Availability
Single Family & Commercial
Manufactured Homes & Multi Family
Per ERU
Volumetric Charge
0 to 12,000 GPM
Per 1,000
12,001 and Over GPM
Gallons
Volumetric Charge With No County Water Service
Manufactured Home
Single Family Home < 3,500 Sq Ft
Per ERU
Single Family Home >= 3,500 SgFt
Impact Fees (One Time)
Water
Sewer
Funding:
Amount
Effective Effective
Current 1/1/25 10/1/25
$9.94
$11.13
$12.47
8.45
9.46
10.60
2.50
2.80
3.14
2.92
3.27
3.66
5.63
6.31
7.07
11.09
12.42
13.91
17.73
21.99
24.63
15.07
18.69
20.93
3.25
4.03
4.51
4.87
6.04
6.76
9.75
12.09
13.54
22.76
27.31
30.04
39.01
48.37
54.17
Per ERU 1,300.00
2,796.00
1,463.00 1,625.00
2,624.00 2,624.00
This agenda item presents the results of the utility rate study performed by Stantec. No funding is required
for this item.
N
Departmental Item
Recommendation:
Staff recommends that the Board of County Commissioners (BCC):
• Accept the results of the Stantec reports:
o Indian River County Department of Utility Services — Utility Rate Study Final Report
o Indian River County Department of Utility Services — Water and Sewer Impact Fee Study
Final Report
• Conduct a public hearing to review and discuss the Schedule of Proposed New Rates and Fees by
Type at the September 24, 2024, BCC Board Meeting
• Approve the resolution accepting the findings of the Stantec reports and adopting the Schedule
of Proposed New Utility Rates and Fees by Type as the new Utility rates for 2025 and 2026.
Attachments
• Schedule of Proposed New Utility Rates and Fees by Type
• Indian River County Department of Utility Services - Utility Rate Study Final Report prepared by
Stantec Consulting Services, Inc.
• Indian River County Department of Utility Services — Water and Sewer Impact Fee Study Final
Report prepared by Stantec Consulting Services, Inc.
• Presentation Slides of the Indian River County Department of Utility Services — Comprehensive
Rate Study
K
IRCDUS
Proposed New Utility Rates and Fees by Type
4
Amount
Charge Detail
Unit
Current Rate
Effective 1/1/25
Effective 10,
Water
Service Availability Charge
Single Family and Commercial
per ERU
9.94
11.13
12.47
Manufactured Homes and Multi Family
per ERU
8.45
9.46
10.60
Volumetric Charge
0-4,000 Gallons per Month
per 1,000 Gallons
2.50
2.80
3.14
4,001-7,000 Gallons per Month
per 1,000 Gallons
2.92
3.27
3.66
7,001-12,000 Gallons per Month
per 1,000 Gallons
5.63
6.31
7.07
12,001 and over Gallons per Month
per 1,000 Gallons
11.09
12.42
13.91
sew
Service Availability Charge
Single Family and Commercial
per ERU
17.73
21.99
24.63
Manufactured Homes and Multi Family
per ERU
15.07
18.69
20.93
Volumetric Charge
0-12,000 Gallons per Month
per 1,000 Gallons
3.25
4.03
4.51
12,001 and over Gallons per Month
per 1,000 Gallons
4.87
6.04
6.76
Volumetric Charge with No County Water Service Available
Mobile Home or Manufactured Home
per ERU
9.75
12.09
13.54
Single Family Homes<3,500 SgFt
per ERU
22.76
27.31
30.04
Single Family Homes -3,500 SgFt
per ERU
39.01
48.37
54.17
Bulk Water
Volumetric Charge
Any Gallons per Month
per 1,000 Gallons
New
4.14
4.64
Bulk Sewer
Billing Charge
Billing Charge
per Account
1.47
1.82
2.04
Service Availability Charge
All Customer Types
per ERU
15.24
14.62
16.37
Volumetric Charge
Any Gallons per Month (Water Meter(
per 1,000 Gallons
2.99
3.55
3.97
Any Gallons per Month (Sewer Meter(
per 1,000 Gallons
3.39
4.02
4.50
Excell Volume Surcharge - Greater the 7,600 GPM
Per ERU
5.06
6.03
6.75
Non -pressurized Reclaimed Water
Volumetric Charge
Any Gallons per Month
per 1,000 Gallons
0.24
0.30
0.34
Sludge & Septaxe
Volumetric Charge
Any Gallons per Month
per 1,000 Gallons
71.14
108.75
121.80
Volumetric Charge
Any Weight per Month
per wet ton
17.05
26.06
29.19
RV Dump Charge
RV Dump
per dump
11.35
17.35
19.43
Fire Protection
Service Availability Charge
Private Fire Protection
per Month
17.23
36.57
40.96
I&I
Volumetric Charge
0-12,000 Gallons per Month
per 1,000 Gallons
6.50
8.06
9.03
12,001 and over Gallons per Month
per 1,000 Gallons
19.06
23.63
26.47
Other Rates. Fees & Charges
Deposits
Water Account
per ERU
50.00
45.00
45.00
4
IRCDUS
Proposed New Utility Rates and Fees by Type
Amount
Charge Detail
Unit
Current Rate
Effective 1/1/25 Effective 10/1/25
Sewer Account
per ERU
50.00
80.00
80.00
Hydrant Meter
per Meter
345.00
345.00
345.00
Account Maintenance
New (or Reopening( Account Fee
per Account
28.41
25.00
25.00
Issue Duplicate Bill
per Account per Month
1.71
2.60
2.60
Returned Check
per Check
As per Florida Statute
Meter installations and Removals
Water Meter Installation -5/8"Meter
per Meter Installed
130.00
570.00
570.00
Water Meter Installation -1" Meter
per Meter installed
250.00
695.00
695.00
Water Meter Installation - 2" Meter and Larger
per Meter Installed
Cost plus Overhead
1,800.00
1,800.00
Water Meter Installation - Hydrant Meter
per Meter Installed
Cost plus Overhead
360.00
360.00
Water Meter Removal Fee
per Meter Removed
85.23
165.00
165.00
Sewer Meter Installation - Any Size
per Meter Installed
Cost plus Overhead
Sewer Meter Removal Fee
per Meter Removed
85.23
165.00
165.00
Service Connections
Water Service Connection - Up To 2" Meter
per Connection
2,785.00
3,625.00
3,625.00
Water Service Connection - 2" Meter and Larger
per Connection
Cost plus Overhead
Sewer Service Connection - Single Family
per Connection
2,895.00
3,835.00
3,835.00
Sewer Service Connection - Commercial
per Connection
Cost plus Overhead
Sewer Service Connection - Gravity Main
per Connection
Cost plus Overhead
Water Service Disconnects
-
Temporarily Disconnect Service
per Occurance
85.23
90.00
90.00
Meter Testing
5/8" to 2" Meters
per Occurance
85.23
90.00
90.00
Greater than 2" Meters
per Occurance
Cost plus Overhead
Une Extensions
New Extension - Water
per Extension
Cost plus Overhead
New Extension - Sewer
per Extension
Cost plus Overhead
Existing Extension - Water
per Lot Linear Foot
11.25
40.00
50.00
Existing Extension -Sewer
per Lot Linear Foot
15.77
60.00
75.00
Inspection Fees
During Business Hours
per Dccurance
85.23
62.00
62.00
After Business Hours
per Occurance
Cost plus Overhead
Engineering Plan Reviews
Utility Master Plan Revision
per Occurance
Cost plus Overhead
She Plan Review
per Occurance
167.89
700.00
700.00
Service Calls
During Business Hours
per Occurance
85.23
90.00
90.00
After Business Hours
per Occurance
107.96
125.00
125.00
Damage Repair
per Occurance
Cost plus Overhead
Line Location
per Occurance
Cost plus Overhead
Other and Extraordinary Services
per Occurance
Cost plus Overhead
Billing - Delinquency Charge
Applied for late payment
per Month
$2.00 plus 1.5% per month
Hydrant Services
Fire Hydrant Flow Test
per Occurance
New
340.00
340.00
Force Main Pressure Test & Report
per Occurance
New
340.00
340.00
Unauthorized Use of fire Hydrant
Incident Charge
per Occurance
130.69
500.00
500.00
Volumetric Charge
per 1,000 Gallons
New
12.42
13.91
impact Fees
Water
per ERU
1,300.00
1,463.00
1,626.00
Sewer
per ERU
2,796.00
2,624.00
2,624.00
4 Stantec
Indian River County Department of Utility Services
Utility Rate Study Final Report
August 22, 2024
1
400,
`moo,...
(3 Stantec
•
August 22, 2024 Dear Mr. Lieske,
Mr. Sean Lieske Stantec is pleased to provide you with this Report of the findings
Director from the Utility Rate Study completed for the Indian River
Department of Utility Services
Indian River County, Florida Department of Utility Services. We appreciate the fine assistance
1801 27'h Street provided by you and other members of staff who participated in
Vero Beach, Florida 32960 and contributed. Key findings and recommendations are provided
Re: Utility Rate Study — Final in the attached report.
Report
If you or others at the County have any questions, please do not
hesitate to call me at (813) 204-3311 or email at
andrew. burn hamestantec.com. We appreciate the opportunity to
be of service to the County, and we look forward to the possibility
of doing so again soon.
Sincerely,
•
Andrew J. Burnham
Vice President & Financial Management Consulting Leader
777 S. Harbour Island Blvd., Suite 600
Tampa, Florida 33602
(813) 204-3331
andrew.burnhamCcD-stantec.com
Enclosure
Table of Contents
TABLE OF CONTENTS
�
Executive Summary ........................................ ' '� ..-.-----..1
1.1 Background --._..____-____--._..�.~-..-_-._.~ . . 1
` _�-�._--------'
1.2 Objectives ................................................................................................. ' ----'2
. . .
1.3 ReouUa----_'._----'_. -.-'---.~ -----'3
�
2. Revenue Sufficiency Analysis .............................................................................. 1Q
2.1 Approach ---------.....----.-----------.-�..,..,.....~,-------'10
' � '
2.2 Source Data .......................................................................................... `` '`.................. 11
2.3 Assumptions ............................................
........ ...................................................... 12
2.4 Rnauha-------------.----- ... ...--.17
3. Cost of Service .......................................... 20
31 Approach 20
� ----------..^~.~~. -------_�~"-----.--�
32 Results .................. "........................ ................. ............ 21
`
3.3 Bulk User Rates ------�-----__-_._.~'-.~----�_--.---._~�~~_-�'._.--22
`�` `
3.4 Rao�imadVVa�rRates --..,-.,.--..---...-........,---.-.--..-..�...~~......,,_~............ 24
'
3.5 Septugaand Sludge Rates ............................
................................. ^-^�................................... 24
3�6 Fine Protection Rates --------.-...'_'--�._.__----._'�.�.^_.'_',~..~...--'25
_- ' ' '
4' Rate Design ................................................ `~~_,......... �
41 RoteStruotureReve*....................................................... .~.,..,,_...............
4.2 Results .......................................................
. - ` . '
43 CuakmnorBiU|mpoo� .- ^ . ^ ` 31
� ---~~~~----'-' ~--_�```''~ .~_`�---''^.._~-~_r__---'�
44 Local Bill.................................................... 32
� ' -'---''-''~^_r.~_-^�^^-```---
5' [NisceDaneousFees^ ��
------------.---........------'...~~~~~~~�=~............-
51 Description ........................................................ ..................................... '`....... ...................... 34
'
5.2 Existing Miscellaneous Fees ..................................................................................................... 35
53 New ._. , 35
� --.-_... .,....------'~...---.~...._.~.^_--
'
5/4 Benchmarking ..................................................................................................... ....... .............. 35
5.5 Proposed Miscellaneous Fees .................
........ .-.,~,,.-,,,_.._---'~,~~,.-.._--,_-_--3G
' `
6' Customer Deposits -_-----.-----~r~.~--.-.-----_..-'^^^~~ '. ^^~^^^-'37
61 Description ............................................................. .................................................................... 37
0.2 Results ...................................................................................................................................... 37
7' Conclusions and Recommendations ................................................................ 30
0
Appendix A: Revenue Sufficiency Analysis ............................................................. 41
Table of Contents
AppendixB: Cost of Service...................................................................................... 63 •
AppendixC: Proposed Rates..................................................................................... 92
Appendix D: Miscellaneous Fees............................................................................... 94
Appendix E: Customer Deposits................................................................................ 96
•
C7
0
1. Executive Summary
0 1. EXECUTIVE SUMMARY
Stantec Consulting Services Inc. (Stantec) has conducted a Water, Sewer, and Reclaimed Water Rate
Study (Rate Study or Study) for the water, sewer, and reclaimed water utility systems of the Indian River
County (County) Department of Utility Services (IRCDUS or Utility). This report outlines the assumptions,
detailed analysis, and results of the Rate Study, including final conclusions and recommendations.
1.1 BACKGROUND
Indian River County owns and operates a potable water system, managed by the Indian River County
Department of Utility Services which provides water service to approximately 56,000 retail customers in
unincorporated Indian River County with an average of 11.5 million gallons per day (MGD). The water
system consists of groundwater supply wells', two water treatment plants, potable water storage, and
approximately 900 miles of distribution system.
The County owns and operates a collection system of over 500 miles of gravity sewers and force main
sewers to collect and deliver wastewater for treatment from its approximately 34,000 retail service
connections in unincorporated Indian River County. IRCDUS also provides bulk sewer treatment service to
the City of Fellsmere (City). Wastewater collected throughout the sewer service area is conveyed to four
• active wastewater treatment facilities with a combined permitted treatment capacity of 12.02 MGD. IRCDUS
disposes of a portion of treated effluent approximately 5.5 MGD gallons of effluent into its reclaimed water
system which is distributed to various golf courses for irrigation purposes.
The County has established an enterprise fund for its water, sewer, and reclaimed water utility systems that
account for the operating, capital, and other financial requirements. To ensure that the combined utility
system is generating sufficient revenue to satisfy its ongoing financial requirements, the Board of County
Commissioners (BOCC) has periodically conducted formal rate studies and reviews of its user rates.
IRCDUS' most recent water, sewer, and reclaimed water rate study was completed in 2018 which
recommended several rate structure modifications and annual rate indexing based on the lower of the
annual change in the Consumer Price Index for All Urban Consumers (CPI -U) or 3.0%. The BOCC adopted
the recommended rate structure modifications effective in FY 2019 and IRCDUS has implemented various
levels of annual rate indexing during from FY 2020 through FY 2024.
A proactive rate and financial planning approach allows IRCDUS to identify and address challenges that
will influence its sustainability and financial performance over both immediate and longer-term horizons.
Like the rest of the water resources industry, IRCDUS faces challenges including increasing operating and
' IRCDUS' current consumptive use permit (CUP) is 12.838 MGD average daily flow. IRCDUS applied for a new CUP
in April 2024 for 16.228 MGD average daily flow.
1. Executive Summary
capital costs, the need for large-scale capital reinvestment, and compliance with water quality standards •
and other regulatory requirements. Specifically, IRCDUS has experienced inflated costs related to materials
and contractors, which impacts the cost of the capital improvement program or plan (CIP), and
approximately a 43% increase in chemicals and electricity costs from actuals in FY 2020 to FY 2023, which
increases the costs to operate its water, sewer, and reclaimed water systems.
Periodic reviews and updates of IRCDUS' financial management plan and plan of annual rate adjustments
are needed to account for changes in demands, regulatory requirements, and operating and capital
budgets. As such, Stantec was retained to perform a comprehensive rate study including a financial
management plan to identify the required water, sewer, and reclaimed water rate adjustments needed to
meet IRCDUS' projected cost requirements, the results of the Study are documented herein.
1.2 OBJECTIVES2
The principal objectives or components of the Study are as follows.-
Revenue
ollows:
Revenue Sufficiency Analysis — To evaluate the sufficiency of the water, sewer, and reclaimed water
rates over a multi-year projection period and, to the extent necessary, develop a plan of annual rate
adjustments that will provide sufficient revenues to satisfy the updated financial requirements of each
fund, including 1) operations and maintenance costs (including renewal and rehabilitation and minor
capital outlay), 2) capital improvement program, 3) Future debt service costs and corresponding net
income to debt service coverage ratios, and 4) adequate reserves. •
Cost -of -Service Analysis — To determine the proper allocation of required rate revenue adjustments,
based upon the allocations of cost of service, between retail and bulk customer classes, and an
evaluation of the level of cost recovery provided by current retail and bulk rates, and consideration of
fixed and variable costs for each utility system.
Rate Design Analysis — Including 1) a review of the water, sewer, and reclaimed water structures for
conformance to industry best practices, cost of service, and IRCDUS' policy and pricing objectives, 2)
identification of any recommended adjustments to the retail and/or bulk rates for water, sewer, and
reclaimed water services, 3) development of recommended rates for a multi-year period, and 4)
calculation of the resulting impacts to customers' bills.
Miscellaneous Fees — Provide cost computation templates for IRCDUS' to determine and input its
costs to provide various miscellaneous services (such as meter installations, new account fees or
service initiations, service calls, meter testing, and others) to serve as the basis for adjustment to these
types of charges.
2 Stantec performed an impact fee analysis in conjunction with the Study, the results of which are presented in a
separate report but have been incorporated herein.
2
1. Executive Summary
• Customer Deposits – Calculation of updated up -front refundable customer deposits applied to new
customer accounts at the time service is established commensurate with IRCDUS' financial risk.
Rate and Bill Comparisons – Compare the monthly water and sewer service to single-family
residential customers of other neighboring communities at varying levels of water demand and the rate
structure including fixed and variables charges.
1.3 RESULTS
Based on the completion of the analyses described herein, Stantec has developed conclusions and
recommendations for the County's water, sewer, and reclaimed water rates. The key findings and
recommendations are outlined herein.
1.3.1 Revenue Sufficiency Analysis
This analysis evaluated the sufficiency of IRCDUS' revenues to meet its current and projected financial
requirements over a 10 -year projection period and determined the level of rate revenue increases
necessary in each year of the projection period. Stantec thoroughly discussed the data and assumptions
of the analysis with IRCDUS staff and reviewed alternative rate adjustment options. Through this process,
Stantec identified that IRCDUS' existing rates do not generate sufficient revenues to meet the Utility's
• current and projected operating and capital cost requirements beginning in FY 2024 and that a structural
cash flow deficit exists such that reserves may be depleted by FY 2027 as summarized in Figure 1.
Figure 1 - Cash Flows at Existing Rates
$40
$30 `
$20
C $0 MA —
2 -$10
-$20
-$30
-$40
FY 24 FY 25 FY 26 FY 27 FY 28 FY 29
Operating Cash Flow Cash Funded Capital — — Reserve Balance
L�
Therefore, Stantec developed a financial management plan which included rate adjustments necessary
over the projection period and proposed rates in FY 2025 and FY 2026 as summarized in Table 1.
a 3
1. Executive Summary
Table 1 - Annual Rate Adjustments
Description
FY 25
FY 26
FY 27 — FY 31
FY 32 — FY 34
Proposed
Projected
Effective Date
10/1/20243
10/1/2025
10/1 of each Fiscal Year
Water
12.0%
12.0%
5.0%
10.0%
Sewer 2
24.0%
12.0%
5.0%
10.0%
These rate adjustments result in the overall revenue increases needed to stabilize cash flows for FY 2025
and FY 2026 while generating revenues to meet IRCDUS' projected cost requirements through FY 2034.
The cost -of -service analysis described herein identified that the water system is partially covering the costs
of the sewer system which supports the higher sewer rate adjustment in FY 2025 relative to the water
system to recover the overall cost requirements of the system.
C7
This plan of rate adjustments was developed as part of the 10 -year financial management plan for IRCDUS.
However, Stantec recommends that the BCC adopt only the FY 2025 and FY 2026 rate adjustments shown
in Table 1 during the FY 2025 Budget process because IRCDUS is initiating a master plan which will identify
the overall capital needs of the utility systems and therefore result in the need for alternative rate indexing
plans. Additionally, IRCDUS intends to perform annual updates to the revenue sufficiency analysis as part
of proactive financial management that will allow the incorporation of updated revenue and expense
information, changes in economic conditions, changes in the number of customer accounts and usage •
levels, regulatory requirements, and other factors that can materially affect the financial management plan.
This will also ensure that the IRCDUS will be able to meet its financial and operating requirements in the
future and minimize rate impacts to customers from future events occurring differently than currently
projected.
The developed 10 -year financial management plan and corresponding plan of annual water, sewer, and
reclaimed water rate revenue adjustments are based upon the revenue and expense information, beginning
fund balances, and assumptions as described in Section 2 of this report. Appendix A includes detailed
schedules presenting all components of the financial management plan.
3 The Study and supporting schedules described herein assumes an implementation date of 10/1/24 for the FY 2025
rate adjustments. However, actual implementation may be 1/1/25 due to the County's planned stakeholder
communication and engagement activities regarding utility rates.
a
4
•
•
•
•
1. Executive Summary
1.3.2 Cost of Service Analysis
Stantec performed a cost -of -service analysis that allocated IRCDUS' costs between its water and sewer'
systems to determine the level of alignment between the revenues generated from each system and the
costs that are incurred to provide each service. Figure 2 presents a summary of FY 2025 costs compared
to revenues for the water and sewer systems.
Figure 2 - Water Costs vs. Revenues
$30 ----_______._.$ B - $28.1
$25
u, $20
C:
: $15
$10
$5
$0
Water Sewer
■ Cost ■ Revenue
Upon implementation of the higher sewer rate adjustments, the revenues and costs for each system are
better aligned. Cost of service studies reflect the analysis of conditions during a test year, selected to
provide a normalized set of circumstances, regarding key factors including operating and capital costs.
Because cost of service studies reflects the influences of changing technologies, operating costs, regulatory
requirements, system investment, and customer behavior, the results tend to change over time and as
such, should be conducted periodically. As a result, this level of cost recovery across each system is within
acceptable ranges based on Stantec's industry experience.
After costs were allocated between the water, sewer, and reclaimed water systems, costs were allocated
to the functional components that make up the water and sewer systems to inform the calculation of rates
for specific service including bulk water and sewer rates, private fire protection services, and septage and
sludge rates. The proposed rates for these other user rates are summarized in Table 2 and should be
implemented in FY 2025 and increased with the proposed rate indexing of 12.0% in FY 2026.
' Reclaimed water for IRCDUS serves primarily as a means for effluent disposal and therefore its associated costs and
revenues are included as sewer for purposes of this analysis.
a
5
1. Executive Summary
Table 2 — Other User Rates
Description
Current (FY 2024)
Proposed (FY 2025)
Private Fire Protections (per month)
$17.23
$36.57
Bulk Service
Water: $/kgal
N/A
$4.14
Sewer:
Billing Charge: $/bill
$1.47
$1.82
Service Availability Charge: $/ERU
$15.24
$14.62
Volumetric Charge: $/kgal water meter basis
$2.99
$3.55
Volumetric Charge: $/kgal sewer meter basis
$3.39
$4.02
Reclaimed Water:
$0.24
$0.30
Septage and Sludge (per wet ton)
$17.05
$26.06
1.3.3 Rate Design Analysis
•
Stantec reviewed IRCDUS' existing water, sewer, and reclaimed water monthly user rates and rate
structure relative to 1) conformity with accepted national and local industry practices, 2) fiscal stability and
recovery of fixed costs through base charges, 3) water conservation principles, 4) affordability for low is
volume and average users, and 5) low administrative burden and easily understood.
Consistent with IRCDUS' rate structure, customary practice within the water industry is a two-part rate
structure comprised of both fixed and variable charges and recovery of a portion of the costs of the system
in a fixed readiness -to -serve charge. This practice recognizes that utilities have substantial investments in
capital related costs and other fixed costs that are incurred year-round to maintain a state of readiness to
meet the peak demands of their customers when they occur. Additionally, IRCDUS' volumetric rate
structure for potable water is made up of a four -tiered inclining block structure, in which the rate per block
increases at each threshold recognizing conservation pricing. For wastewater volumes, a single tier rate is
applied to residential metered water use while non-residential customers fall into an inclining two tier block
structure.
Overall, IRCDUS' existing rates are consistent with other communities throughout Florida and the County's
objectives. During the conduct of the Study, Stantec identified that the detailed customer billing records
required to make structural changes to IRCDUS' rate structure were not available. Thereafter, IRCDUS
began the process of extracting the necessary information to allow for future rate structure modifications as
may be proposed in future rate studies. As such, Stantec doesn't recommend any structural modifications
s IRCDUS provides services to approximately 250 private fire lines throughout the potable water system.
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6
•
1. Executive Summary
• to IRCDUS' service availability and volumetric charges other than indicated adjustments in the level of the
rates to recover the revenue requirements of the system identified in the RSA portion of the Study. Complete
schedules of recommended water, sewer, and reclaimed water monthly user rates for FY 2025 and FY
2026 are included in Appendix C of this report. Table 3 provides the monthly bill impacts of the proposed
rates for a residential customer with water and sewer service using 4,0006 gallons per month.
Table 3 - Residential Water and Sewer Monthly Bill Impacts: Proposed Rates
Description
FY 2025
FY 2026
Water and Sewer Monthly Bill: @4,000 gallons
$60.44
$67.70
$ Change
$9.77
$7.26
% Change
19.3%
12.0%
Stantec also completed a local comparative residential monthly bill analysis based upon the current FY
2024 rates for a typical residential customer using 4,000 gallons of per month. As shown in Figure 3,
IRCDUS' rates are the lowest of water and sewer service providers for a typical user in the area by more
than $17 per month. Additionally, even after the proposed rate adjustments in FY 2025 and FY 2026,
IRCDUS' would continue to have the lowest typical residential bill, without even considering future rate
adjustments occurring in the other communities over the next two fiscal years.
•
6 Reflects the typical monthly water demand for a single-family residential customer within IRCDUS' service area.
•
7
1. Executive Summary
Figure 3 — Residential Bill Comparison •
FY 2024 Rates — Water & Sewer (4,000 Gallons)
Barefoot Bay
St. Lucie County
Fellsmere
Fort Pierce Utility Authority
Palm Bay
Cocoa
Port St. Lucie
West Melbourne
Melbourne
Brevard County
Stuart
Vero Beach
Martin County
IRCDUS Proposed FY 26
IRCDUS Proposed FY 25
IRCDUS
1.3.4 Miscellaneous Fees
IRCDUS currently applies miscellaneous fees for the provision of specific services to individual customers.
Meter installations, new account initiations, service turn-on/offs, and meter tests are examples of the types
of services for which IRCDUS applies miscellaneous fees to recover the costs. The primary intent of •
miscellaneous charges is to ensure the recipient of the benefit of a specific service bears the costs
associated with providing that service or to influence or promote positive customer behavior. While they
represent an average of between 3.0% and 5.0% of overall annual revenue for IRCDUS, to the extent these
charges are not recovering costs, the rest of the Utility's customers are subsidizing these activities caused
by specific customers.
IRCDUS staff performed a detailed review of the processes and associated costs of performing each
service behind the miscellaneous fees and identified two new miscellaneous services charges whereby
IRCDUS does not presently charge a fee but incurs costs. Thereafter, Stantec developed the proposed
miscellaneous fees considering the potential impacts to customers, comparison to local benchmarking, and
IRCDUS' overall cost recovery objectives. Table 4 summarizes the current and proposed fees associated
with some of the most used and the two new miscellaneous service fees. Appendix D presents a
comparison of IRCDUS' current and proposed miscellaneous fees.
Table 4 — Miscellaneous Fees
Description
AnnualExisting
Proposed
Occurrences'
FY 2024
FY 2025
New Account Fee
7,751
$28.41
$25.00
7 Based on FY 2023 as provided by IRCDJS staff.
8
•
1. Executive Summary
Service Call
4,716
$85.23
$90.00
Meter Installation 5/8" Meter
1,666
$130.00
$570.00
Service Connection
82
$2,785.00
$3,625.00
Fire Hydrant Flow Test
New
N/A
$340.00
Force Main Pressure Test & Repair
New
N/A
$340.00
1.3.5 Customer Deposits
Because IRCDUS provides service prior to the receipt of payment, it carries the risk that of nonpayment for
services received for incurred costs. As such, most utilities require customers to pay a deposit prior to the
start of service or waive them based on demonstration of prompt payment history. IRCDUS currently
requires a deposit from customers at the time of account set up, which is remitted back to the customer
after demonstrated payment history or applied to the final bill balance if the account is closed prior.
The proposed customer deposits reflect a typical customer's water and sewer bill under the proposed rates
during the period between when service is provided and service would be disconnected for payment, or
approximately 60 days and is provided in Table 5.
Table 5 — Current and Proposed Customer Deposits
• $150 Per Equivalent Residential Unit
•
$125
$100
$75
$50
$25
$0
Existing Proposed
■ Sewer
■ Water
Appendix E presents a comparison of the current and proposed FY 2025 customer deposits described
herein.
9
2. Revenue Sufficiency Analysis
2, REVENUE SUFFICIENCY ANALYSIS
This section of the report presents the financial management plan developed in the Revenue Sufficiency
Analysis (RSA) that was conducted as part of the Study which determined the level of annual rate revenue
(and corresponding rate adjustments) necessary to satisfy IRCDUS' financial requirements over a
projection period of FY 2025 through FY 2034. The following sub -sections herein present a description of
the approach, source data, assumptions, and results of each RSA, while Appendix A includes detailed
supporting schedules for the financial management plan identified herein.
2.1 APPROACH
During the Study, Stantec reviewed alternative multi-year financial management plans and corresponding
rate revenue adjustment plans through interactive work sessions with IRCDUS staff. During these work
sessions, Stantec examined the impact of various inputs or assumptions upon key financial indicators by
use of tabular and graphical output and extensive review of inputs, assumptions, and relationships between
key variables. In this way, Stantec developed the recommended financial management plan and
corresponding plan of annual water, sewer, and reclaimed water rate revenue adjustments presented in
this report that will allow IRCDUS to fund its' cost requirements throughout the planning period and meet
its financial performance goals and objectives.
•
Stantec obtained the Utility's historical and budgeted financial information regarding the operation of its •
water, sewer, and reclaimed water systems, as well as historical customer counts and volume data by class
of customer. Stantec was also provided the Utility's multi-year CIP and current debt service covenants
relative to net income coverage requirements and reserves. Stantec discussed with IRCDUS staff other
assumptions and policies that would affect the financial performance of the Utility, such as trends in
demands, planned developments/customer growth, debt coverage levels, levels of reserves, capital funding
sources, earnings on invested funds, escalation rates for operating costs, and others.
This information was entered into a financial planning model which produced a ten-year projection of the
adequacy of revenues provided by the existing rates of the Utility to meet its current and projected financial
requirements. Thereafter, the level of rate revenue increases necessary in each year of the projection
period to satisfy the system's annual financial requirements was determined.
The financial planning model utilizes all projected available unrestricted funds in each year of the projection
period to pay for capital expenditures. The model is set up to reflect the rules of cash -funded expenditures
(Pay -As -You -Go or PAYGO) and it produces a detailed summary of the funding sources to be used for
each project in the CIP. To the extent that current revenues and unrestricted reserves are not adequate to
fund all capital projects in any year of the projection period, the model identifies a borrowing requirement
to fund those projects, or portions thereof that are determined to be eligible for borrowing. The financial
plan is used to develop a borrowing program (if necessary) that includes the required borrowing amount by
year and the estimated annual debt service requirements for each year in the projection period.
Of
2. Revenue Sufficiency Analysis
• 2.2 SOURCE DATA
The following sub -sections present the key source data relied upon in updating the RSA.
1.2.1 Beginning Fund Balances
The County's FY 2023 Annual Comprehensive Financial Report (ACFR) and supporting trial balance were
used to establish IRCDUS' beginning FY 2024 (October 1, 2023) balances. Schedule 2 of Appendix A
presents a summary of the beginning fund balances for each of IRCDUS' funds.
2.2.2 Revenues
IRCDUS' generates revenues primarily through monthly user rates from retail and bulk customers, impact
fees, other miscellaneous fees, and interest on fund balances. Rate revenue projections were based upon
actuals for FY 2023 and an evaluation of FY 2024 year-to-date revenue collected, adjusted annually to
reflect assumed customer growth, changes in demand, and assumed rate revenue adjustments. Service
availability (fixed charges) rate revenue for water, sewer, and reclaimed water service were projected based
on growth in ERUs within the system, while volumetric rate revenue was projected based on associated
growth of water demand and associated billed sewer volumes from new customer connections.
• Impact fees are one-time charges paid by a new customer for their share of system capacity. Such fees
are the mechanism by which growth can "pay its own way" and minimize the extent to which existing
customers must bear the cost of facilities that will be used to serve new customers or customers requiring
additional capacity. Projected impact fee revenues reflect the assumed growth in new customers and
associated ERUs growth along with the recommended changes to IRCDUS' water and sewer impact fees
as documented in the impact fee study performed by Stantec in parallel with this Study.
Projections of all other non -rate revenues were based upon IRCDUS estimates for FY 2024 and reflect the
amounts within the preliminary FY 2025 Budget8, excluding interest income, which was calculated annually
based upon projected average fund balances and assumed interest rates. The projection of revenues is
provided on Schedule 3 of Appendix A.
IRCDUS' expenditures during the projection period consist of all operating and maintenance (O&M)
expenses, minor capital outlays, debt service expenses, and cash funding of capital improvements.
Operating Expenses
8 Developed by IRCDUS staff to include proposed changes to miscellaneous services charges as described herein.
0
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M
2. Revenue Sufficiency Analysis
In FY 2024, all O&M expenses and minor capital outlays were based upon the FY 2024 Budget provided
by IRCDUS. Beginning in FY 2025, O&M expenses were based upon IRCDUS' preliminary FY 2025
Budgets, adjusted each year by assumed cost escalation factors to reflect future inflation.
Capital Improvement Plan
One of the most important elements of a utility's financial plan is to ensure that there is continuous
reinvestment in existing infrastructure to provide quality utility services and investment in new infrastructure
to support new growth in the system. IRCDUS10 provided the CIP in project level detail from FY 2024
through FY 2028. Stantec and IRCDUS staff discussed the expected annual capital spending, timing of the
projects, and reviewed potential funding methods for each project. The RSA includes annual capital project
spending beginning in FY 2029 related to future projects that have not yet been defined by IRCDUS in its
CIP including dollars for future water and sewer capacity expansions beginning in FY 2032 as provided by
IRCDUS may be modified and further delineated as appropriate in the future. It is important to note that
IRCDUS is initiating a master plan that may identify capital needs in addition to those presented herein. As
these projects and associated costs are defined, they should be considered in future rate studies. A detailed
list of projects and costs by year can be seen on Schedule 6 of Appendix A while a summary of IRCDUS'
CIP from FY 2024 through FY 2028 in current day dollars relied on for this Study is provided in Table 6.
Table 6 — Capital Improvement Plan (2024 dollars)
Description
FY 24
FY 25
FY 26
FY 27
FY 28
Total
Capital Improvement Plan
$37.61VI
$33.91VI
$37.4M
$19.01VI
$30.01VI
$157.9M
2.3 ASSUMPTIONS
The following section presents the assumptions, policies, and parameters of the RSA:
2.3.1 Customer Growth & Demand Projections
The RSA reflects annual retail customer growth projections of 1,250 water ERUs and 1,350 sewer ERUs.
Based upon these new connections, the average annual growth rate in ERUs is 1.6% for the water system
and 2.3% for the sewer system. This assumption recognizes that IRCDUS has completed various septic to
sewer projects and will experience additional conversions. The RSA reflects growth in billed volume that is
equal in each year to the projected growth in water and sewer customers.
s As of March 7, 2024.
10 Provided to Stantec on November 28, 2023.
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10
•
�J
2. Revenue Sufficiency Analysis
• New connections and ERUs, water sales, and billed sewer volume projections were based upon a review
of historical data, observance of local environmental and economic conditions, and discussions with
IRCDUS. The projection of ERUs, water sales, and billed sewer volumes by fiscal year is provided on
Schedule 1 of Appendix A.
2.3.2 Impact Fees
The RSA reflects impact fee revenues based on a four-year phasing in of a total 50.0% increase to the
water impact fees beginning in FY 2025 at $1,463 per ERU up to $1,952 per ERU in FY 2028. Sewer impact
fees are recommended to be reduced from $2,796 to $2,624 in FY 2025. Revenues from impact fees are
directed to IRCDUS' Impact Fee Funds and are available for system expansion related capital projects or
related debt service.
2.3.3 Interest Earnings on invested Funds
The assumed annual interest earnings rate on IRCDUS' fund balances is 2.75% in FY 2024, 2.5% in FY
2025, 2.25% in FY 2026, and 2.0% each year thereafter.
2.3.4 Operating Expenses
• O&M expenses for the Utility include personnel, contract services, repair and maintenance of the facilities,
materials, supplies, electricity, chemicals, and others. This RSA utilized the FY 2024 Budget and the
preliminary FY 2025 Budget for FY 2024 and FY 2025, respectively, and projects future expenses by
applying various annual cost escalation factors based upon the type of expense. Through discussions with
IRCDUS, various expenses were modified in future years where the preliminary FY 2025 Budget did not
reflect longer-term expectations for future annual expenses.
Cost Escalation
Annual cost escalation factors for the various types of O&M expenses were developed based upon a review
of historical trends, Stantec's industry experience, and detailed discussions with IRCDUS. The escalation
factors range from an average of 3.0% for items such as repair and maintenance, to 8.0% for group health
insurance costs. The specific escalation factors assumed for the various categories of expenses can be
found in Schedule 5 of Appendix A.
O&M Expense Execution
Historically, IRCDUS has been able to realize savings by executing or spending less than its annual
operations expense budget. Based upon a review of historical actuals to budget and discussions with
IRCDUS regarding future expectations, this RSA assumes that personnel services actual expenses will be
90.0% of budgeted in FY 2024 increasing by 1.0% annually up to 95.0% by FY 2029 and remaining at that
level for the remainder of the projection period. Variable O&M expenses are assumed to be executed at
92.0% throughout the projection period while other O&M expenses are assumed to be executed at 83.0%
13
2. Revenue Sufficiency Analysis
in FY 2024 and increasing by 3.0% annually up to 95.0% by FY 2028 and holding at that level through the •
remainder of the projection period. Gradual increases in O&M expense execution reflect IRCDUS and Minor
capital outlay including vehicles and minor capital equipment will be executed at 100.0% throughout the
projection period. Schedule 4 of Appendix A summarizes the projected annual O&M expenses during the
projection period considering these future cost inflation and execution assumptions.
2.3.5 Capital Improvement Plan
Cost Escalation
The RSA utilized the CIP provided by IRCDUS for FY 2024 through FY 2028 with assumptions for additional
annual capital spending beginning in FY 2029. Beginning in FY 2025, the RSA herein assumes an annual
cost inflation factor of 5.0% applied to project estimates to account for inflation in the future cost of
construction. In total, the CIP used in this analysis (including inflation) from FY 2024 — FY 2034 is
approximately $661 million as summarized in Schedule 6 of Appendix A.
Spending Execution
Consistent with IRCDUS' historical annual spending and Stantec's experiences with other public utilities, it
is assumed that even though funds for these projects may be identified and appropriated in subsequent
budget years, actual expenditures and projects construction will be spread out over a longer time due to
procurement or permitting delays, construction and contractor resource constraints, weather, economic, or
other factors. As such, Stantec and IRCDUS evaluated the level of historical and anticipated annual capital •
spending relative to the projects included in the CIP and developed a plan of estimated annual capital
spending and cash flows during the projection period. The total CIP (after execution) during the projection
period is approximately $590 million as summarized in Schedule 6 of Appendix A.
2.3.6 Capital Financing Plan
The RSA attempts to optimize the funding of the CIP by utilizing any available funding sources to cover
IRCDUS' annual capital projects. As such, projects are funded either by existing reserves or annual
revenues (PAYGO), existing reserves dedicated for capital such as impact fees or proceeds from future
debt.
The financial management plan developed as part of the RSA assumes potential future debt beginning in
FY 2032 totaling approximately $198 million through FY 2034, primarily for the water and wastewater
capacity expansions using the following parameters:
■ Term: 30 Years
■ Interest Rate: 5.0%
■ Structure: Level annual debt service, assuming interest -only payment in year of issuance
■ Costs of Issuance: 2.0% of Par
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14
2. Revenue Sufficiency Analysis
• This RSA presents the annual borrowing needs assuming the identified level of capital spending for
planning purposes, recognizing that the County would not issue senior -lien debt such as revenue bonds on
an annual basis. Additionally, the Utility should evaluate the actual amount and timing of future additional
debt as part of future rate analyses and financial planning activities to account for changes in the timing
and/or amount of the CIP, the availability of other funding sources, and the level of reserves or operating
revenues available for capital funding.
Table 7 — Capital Financing Plan"
Description
CIP Funding FY 24 — FY 34
Water Impact Fees
$38.8M
Sewer Impact Fees
$67.9M
Grants/External Funding
$49AM
Cash Funded (PAYGO)
$235.6M
Future Debt12
$198AM
Total
$590.1 M
is A summary of the assumed capital financing plan by fiscal year developed as part of the RSA is provided
in Schedule 9 of Appendix A.
•
2.3.7 Debt Service & Coverage
Outstanding Debt
IRCDUS does not currently have any outstanding debt obligations.
Future Debt
As identified, the capital financing plan assumes that IRCDUS will need to issue future debt to partially fund
the future water and wastewater capacity expansions between FY 2032 and FY 2034. Annual debt service
payments on future debt ranges from approximately $1.1 million in FY 2032 to approximately $11.5 million
in FY 2034. Schedule 4 of Appendix A summarizes the Utility's annual debt service on the assumed future
debt obligations.
Rate Covenant/Debt Service Coverage
11 Totals may not add due to rounding.
12 For future water and sewer capacity projects beginning in FY 2032.
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15
2. Revenue Sufficiency Analysis
Although IRCDUS does not currently have outstanding debt, the County's Master Bond Resolution13 •
established a covenant to maintain net revenues (gross revenues minus operating expenses) that are at
least 1.20 times greater than the annual debt service expense (i.e. the annual principal and interest
payments) for its outstanding bonds. To the extent the Utility issues future debt and is unable to meet these
requirements, it could face the possibility of having its credit rating downgraded, which is dependent on
ability to fund debt service requirements, among many other criteria. A credit downgrade would affect
interest rates and terms of future financing activities. It is important to note that these covenants (often
referred to as debt service coverage requirements) represent minimum requirements.
As a policy decision, utilities often measure revenue sufficiency and set rates based upon a higher debt
service coverage level to ensure compliance with these types of covenants in the event future projections
of revenue and expenses do not occur as predicted (i.e., due to extended drought conditions, unanticipated
capital requirements or O&M cost increases, natural disasters, or other reasons).
As such, the financial management plan presented herein achieves a debt service coverage ratio more
than IRCDUS' minimum 1.20 requirement throughout the projection period. Schedule 8 of Appendix A
provides a summary of the projected annual debt service coverage over the projection period.
2.3.8 Minimum Reserve Balances
Reserve balances for utility systems are funds set aside for a specific cash flow requirement, financial need,
project, or legal covenant. These balances are maintained to meet short-term cash flow requirements and, •
at the same time, minimize the risk associated with meeting the financial obligations and continued
operational and capital needs of the utility under adverse conditions. The level of reserves maintained by a
utility is an important component and consideration of developing a utility system multi-year financial
management plan.
Many utilities, rating agencies, and the investment community place a significant emphasis on having
sufficient reserves available for potentially adverse conditions. The rationale related to the maintenance of
adequate reserves is twofold. First, it helps to assure a utility that it will have adequate funds available to
meet its financial obligations during unusual periods (i.e., when revenues are unusually low and/or
expenditures are unusually high). Second, it provides funds that can be used for emergency repairs or
replacements to the system that can occur because of natural disasters or unanticipated system failures.
IRCDUS' minimum reserve balance policies are established by County and include the following
components:
• Unassigned Fund Balance: 20.0% of annual budget,
13 Resolution No. 93-80
16
2. Revenue Sufficiency Analysis
• ■ Budget Stabilization: 5.0% of the annual budget, and
■ Emergency and Disaster Relief Reserves: 5.0% of the annual budget
This reserve policies equates to approximately seven months of IRCDUS' projected O&M expenses in FY
2024. During the Study, Stantec evaluated IRCDUS' reserve levels for consistency with industry guidance
published by the American Water Works Association (AWWA)14, credit rating agencies (Fitch, Moody's, and
S&P), and experience working with utility systems across the Country. As a result, the RSA includes a
reserve target for purposes of this Study equal to nine months of O&M in each fiscal year. Having adequate
reserves provides financial sustainability and rate stability, maintain adequate funding sources for future
capital needs, and support the overall creditworthiness of IRCDUS as potential future debt may be
necessary.
2.4 RESULTS
To evaluate the sufficiency of existing rates, fees, and charges to fund IRCDUS' revenue requirements over
the planning period, a projection of revenue requirements and revenues at current rates was developed as
described herein. Fundamentally, the objectives of the RSA were to determine if the current rates for FY
2024 are sufficient to fund IRCDUS' cost requirements beginning in FY 2025, and to identify the level of
future rate increase requirements that would be necessary for the remainder of a ten-year projection period
extending through FY 2034. The supporting financial schedules for the RSA are presented in Appendix A
• of this report.
2.4.1 Financial Management Plan
Based upon the data, assumptions, and policies provided and discussed herein, IRCDUS' current rates will
not provide sufficient revenue to meet its ongoing debt service, capital, and operating cost requirements
over a multi-year projection period. As such, Stantec developed a financial management plan and
corresponding plan of water and sewer rate increases that will meet IRCDUS' current and projected cost
requirements. The recommended five-year water and sewer rate adjustment plan is presented in Table 8.
14 American Water Works Association (2018). Cash Reserve Policy Guidelines [White Paper].
40
a
17
2. Revenue Sufficiency Analysis
Table 8 - Annual Rate Revenue Adjustments by Fiscal Year
Description
FY 25
FY 26
FY 27 — FY 31
I FY 32 — FY 34
Proposed
Projected
Effective Date
10/1/202415
10/1/2025
10/1 of each Fiscal Year
Water
12.0%
12.0%
5.0%
10.0%
Sewer16
24.0%
12.0%
5.0%
10.0%
This rate indexing plan reflects the results of the cost -of -service component of the Study (described in
Section 3 herein), including a higher increase for sewer rates to better align costs and revenues between
the systems. Thereafter, it is assumed that rates may be indexed at equal percentages.
2.4.2 Historical Rate Adjustments
IRCDUS' historical level of rate adjustments has been lower than national trends and Stantec's local
C]
industry experience. Figure 4 provides the annual change in water and sewer bills for the typical residential
customer since 1999 as measured by the United States Consumer Price Index Water and Sewerage
Maintenance Series compared to the Utility's historical cost increases in water and sewer bills for a typical
residential customer using 4,000 gallons per month. IRCDUS did not adjust rates from 1999 to 2018 and
implemented a rate structure change in FY 2019 that reduced the monthly bills for the typical water and
sewer customer. Since then, IRCDUS has implemented varying level of annual rate adjustments. Overall, •
IRCDUS monthly water and sewer bills for a typical residential customer has increased by approximately
12% since 1999 compared to the national industry trend which increased by approximately 210%17 over
the same period.
15 The Study and supporting schedules described herein assumes an implementation date of 10/1/24 for the FY 2025
rates. However, actual implementation may be 1/1/25 due to the County's planned stakeholder communication and
engagement activities regarding utility rates.
16 Including reclaimed water.
17 U.S. CPI Water and Sewerage Series based on the September reading (last month of the prior fiscal year) of the
index for comparison purposes.
�, 18
2. Revenue Sufficiency Analysis
• Figure 4 — Historical Water and Sewer Cost Comparison
3. Cost of Service
3. COST OF SERVICE
As part of the Study, Stantec performed a cost -of -service analysis to evaluate IRCDUS' current cost
recovery between utility systems, develop updated bulk service rates, determine cost -based fire protection
charges, calculate costs associated with accepting and disposal of septage and sludge, and determine the
current cost to provide reclaimed water service. The cost allocation analysis isolates the costs of the water
and sewer systems and then determines the portion of those costs allocable to each respective system
function. From there, Stantec identified the system functions and corresponding costs that would be utilized
in the calculation of updated bulk user rates, fire protection charges, septage and sludge fees, and
interruptible reclaimed water service to golf courses. The following sub -sections present the procedures
and results the cost -of -service analysis while Appendix B presents the supporting schedules.
3.1 APPROACH
Stantec used the FY 2025 revenue requirements developed in revenue sufficiency analysis (described in
Section 2) as the test year for the cost -of -service analysis. Each expenditure was allocated between the
water and sewer systems. Certain costs and departments in IRCDUS' budget are directly assigned to a
particular service(s) based on their function (i.e., costs directly accounted for within IRCDUS' Water
Production Department are allocated directly to the water system, while other departments and associated
•
costs like Customer Service need to be allocated to each respective utility service. Allocations of test year •
revenue requirements between systems are presented on Schedule 3 of Appendix B.
Each cost identified as a water system cost was then allocated between treatment, transmission,
distribution, and customer functions. The sewer system cost requirements were allocated between
customer, conveyance/collection, and treatment's functions. Where possible, costs were directly assigned
to specific functions. For example, the Wastewater Collection Department was allocated to the
conveyance/collection function. Where costs supported more than one function, Stantec identified proper
allocation criteria to apportion the cost to the appropriate system functions. For example, Water Distribution
costs were allocated between the transmission and distribution functions based on an inch -feet analysis of
IRCDUS' identified transmission and distribution mains. The functional allocations by system are provided
in Schedule 4 and Schedule 5 of Appendix B for the water and sewer systems, respectively.
'$ Including disposal and reclaimed water.
20
•
3. Cost of Service
0 3.2 RESULTS
3.2.1 Costs and Revenues by System
Revenue requirements for the water and sewer systems include total operating and capital expenditures,
funding of reserve accounts, and cash funding of capital expenditures. IRCDUS' revenue requirements
compared to revenues for FY 2025 by system are summarized in Table 9.
Table 9 - FY 2025 Cost Allocation Summary19
Description
Revenue
Costs
$ Variance
Water
$28.1 M
$26.6M
$1.5M
Sewer
$25.2M
$26.7M
($1.5M)
The test year revenue requirements revealed a subsidy from the water system to the sewer system (i.e.,
water system revenues are over -recovering the cost of service and sewer revenues are under -collecting).
As such, Stantec incorporated the results into the recommended rate adjustments in FY 2025 discussed in
Section 2, with sewer rate increases set higher than water rate increases to better align costs and revenues
by system.
• Cost of service analyses reflect a specific point in time of "normalized" conditions which are subject to
changes in costs and customer demands over time. Upon implementation of the proposed FY 2025 rates,
the results of the cost -of -service analysis and revenue distribution as summarized in Table 9 is well within
acceptable tolerances recognizing the changes in cost allocations that can occur from year to year.
3.2.2 Functionalized Costs
Table 10 and Table 11 summarize the allocation of system costs to each respective function for the water
and sewer systems, respectively. Detailed allocations are shown in Schedule 4 and 5 of Appendix B.
19 The 24% proposed sewer rate adjustment identified herein for FY 2025 provides approximately $4.5M in additional
rate revenues compared to approximately $2.7M from the proposed 12% rate adjustment for the water system and is
incorporated in these results.
•
M
21
3. Cost of Service
Table 10 — Water System Functional Allocation of Costs 20
System Function
FY 2025 Costs ($ Millions)
Treatment
$13.3M
Transmission
$1.7M
Distribution
$8.4M
Customer
$3.1 M
Total Water System
$26.6M
Table 11 — Sewer System Functional Allocation of Costs
System Function
FY 2025 Costs ($ Millions)
Treatment
$12.5M
Conveyance/Collection
$12.5M
Customer
$1.6M
Total Sewer System
$26.7M
3.3 BULK USER RATES
•
IRCDUS has separate rates for customers that use bulk water and sewer services. Bulk sewer service is
currently provided to the City of Fellsmere where bulk water service is available to be provided on an •
emergency basis. These connections to IRCDUS' system allow them to bypass portions of the IRCDUS'
water and sewer systems. The cost -of -service analysis determined the portion of each system's costs that
were attributable to bulk users. Bulk rates were then developed separately for the water and sewer systems
by utilizing the unit costs for each attributable functional component.
3.3.1 Bulk Wafer Rates
Treatment including water supply and transmission2l related costs are allocable to all users, including bulk
water customers. Costs allocated to the local distribution system are not allocable to bulk customers and
are therefore excluded. The Utility's bulk water rates include only a volumetric rate per 1,000 gallons and
therefore IRCDUS' unit costs for allocable costs to bulk customers were developed on that basis to reflect
20 Totals may not add due to rounding.
21 IRCDUS provided an inventory of water mains and identified segments by length and diameter as either
distribution or transmission. Stantec then performed an inch -foot analysis as the basis for the allocation of costs
between transmission (17%) which is allocable to all customers including bulk users and distribution (83%) which is
only allocable to retail customers as summarized in Schedule 2 of Appendix B.
M
22
3. Cost of Service
• the unit cost per 1,000 gallons for transmission and treatment related costs. Schedule 7 of Appendix B
summarizes the FY 2025 water system costs by function, unit costs, and the calculated bulk water rate.
3.3.2 Bulk Sewer Rates
For the sewer system it was determined that treatment including effluent disposal and reclaimed water, and
only the portion of the conveyance and collection system costs that are determined to serve all customers
are included in the bulk sewer rate calculation. Local collection system gravity sewers and force mains are
not used by bulk customers and are therefore excluded from the bulk rate calculation. This methodology
recognizes that local collection gravity sewers and force mains are generally not utilized in providing sewer
service to bulk customers. Therefore, the portion of conveyance and collection costs allocable to bulk users
were determined by an inch -feet analysis22 of the sewer system's gravity sewers and force mains in service
which determined that approximately 33% were deemed to provide service to all customers both bulk and
retail while approximately 67% are allocable only to retail customers. As such, this portion of
conveyance/collection costs are not included in the calculation of bulk sewer rates.
The Utility's bulk sewer rate structure includes a billing charge applied per bill, a service availability charge
applied per ERU, and a volumetric rate per 1,000 gallons. The calculated FY 2025 billing charge for bulk
customers reflect the overall sewer system rate increase of 24.0%. Allocable conveyance and treatment
costs to bulk customers reflect approximately 67% of overall non -customer related costs for the sewer
is
system. As such, the service availability and volumetric rates are stated in terms of a percentage of the
proposed FY 2025 retail rates for these components of the bulk sewer rates. Schedule 8 of Appendix B
summarizes the FY 2025 sewer system costs by function, unit costs, and the calculated bulk sewer rates.
3.3.3 Proposed FY 2025 Bulk Rates
Table 12 summarizes the proposed FY 2025 bulk water and sewer rates with the existing FY 2024 bulk
water and sewer rates.
Table 12 — Bulk User Rates: Existing and Proposed
Description
Existing (FY 2024)
Proposed (FY 2025)
Water: $/kgal)
N/A
$4.14
Sewer:
Billing Charge: $/bill
$1.47
$1.82
22 IRCDUS provided an inventory of gravity sewer and force mains and identified segments by length and diameter
as allocable to all customers or only retail.
a
23
3. Cost of Service
Service Availability Charge: $/ERU
$15.24
$14.62
Volumetric charge: $/kgal water meter basis
$2.99
$3.55
Volumetric charge: $/kgal sewer meter basis
$3.39
$4.02
3.4 RECLAIMED WATER RATES
IRCDUS' current reclaimed water customers are golf courses who receive water at little or no pressure and
use their own on-site pumping and storage facilities to store, pump, and distribute the reclaimed water.
Through discussions with IRCDUS staff and Stantec's experience with other sewer systems, 10.0% of
Wastewater Treatment, General & Engineering, and Wastewater Collection O&M costs and capital costs
were allocated to reclaimed water. Schedule 10 of Appendix B summarizes IRCDUS' allocated reclaimed
water costs for FY 2025.
IRCDUS operates its reclaimed water system primarily as a means for effluent disposal rather than a
substitute for potable water irrigation throughout its service area. Therefore, it is appropriate for reclaimed
water costs to be recovered through sewer rates. As such, Stantec recommends that IRCDUS apply the
proposed sewer rate adjustment to existing reclaimed water rates.
Table 13 — Reclaimed Water User Rates: Existing and Proposed
Description
Existing (FY 2024)
Proposed (FY 2025)
Volumetric Charge: $/kgal
$0.24
$0.30
3.5 SEPTAGE AND SLUDGE RATES
IRCDUS charges a septage and sludge rate for deliveries of septage, grease, and recreational vehicle (RV)
waste to its treatment facilities. These waste streams have increased solids and organic matter as
compared to domestic wastewater that is treated by IRCDUS which requires additional costs to be incurred.
As such, it is appropriate to establish a cost -based rate for IRCDUS to apply to such wasted received for
treatment.
The cost basis consists of IRCDUS' O&M expenses at the bio solids facility, sludge removal expenses from
its WWTFs, an allocation of indirect O&M expenses and capital costs proportionate to the direct O&M
expenses. Total costs were divided by average wet tonnage of overall septage, and sludge received by
IRCDUS to develop the unit cost. Schedule 11 of Appendix B summarizes IRCDUS' costs associated with
the management of septage and sludge and unit cost calculation.
Table 14 — Septage and Sludge Rates: Existing and Proposed
Description
Existing (FY 2024)
Proposed (FY 2025)
Septage and Sludge (per wet ton)
$17.05
$26.06
a
24
•
•
3. Cost of Service
• 3.6 FIRE PROTECTION RATES
IRCDUS incurs costs to provide fire protection services throughout its water distribution system to ensure
the availability and appropriate pressure of water to address firefighting needs. Fire protection (both public
and private) services differ from the other water services provided by IRCDUS in that these services are
provided on a standby basis and are not extensively used but must be available.
Utilities provide public fire protection via a network of fire hydrants often located within rights-of-way for the
benefit of the system. Customers with private fire protection services are usually commercial or large
residential customers with dedicated lines for additional fire protection beyond what a water system
provides in overall system public fire protection. For cost recovery purposes, IRCDUS has historically
recognized that costs associated with the provision of public fire protection are shared amongst all the
system's customers through their user rates and charges and assesses a charge for its approximately 250
customers with private fire lines with standby service.
One of the methodologies outlined in the AWWA Manual of Water Supply Practices M1, Principles of Water
Rates, Fees, and Charges, seventh edition, which utilities may use to determine the total costs is use of
the Maine Public Utilities Commission fire protection curve which is based on population and peak hour
water demands23. As such, Stantec reviewed the Utility's water system cost of service, peak hour demands,
and population served to identify the portion of system costs associated with providing public and private
fire protection.
After identifying the total fire protection costs, Stantec identified the Utility's units of service (i.e., number of
public and private fire hydrants and private fire lines) and the unit costs associated with providing private
fire protection which are summarized in Schedule 9 of Appendix B. Table 15 summarizes the proposed
rates for IRCDUS' private fire line customers.
Table 15 — Fire Protection Rates: Existing and Proposed
C]
23 This approach was relied upon as IRCDUS does not have a recent base extra capacity or commodity demand cost
allocation study.
24 IRCDUS provides fire protection services to approximately 250 private fire lines throughout the potable water
system.
a
25
Description
Current (FY 2024)
Proposed (FY 2025)
Private Fire Protection24 (per month)
$17.23
$36.57
C]
23 This approach was relied upon as IRCDUS does not have a recent base extra capacity or commodity demand cost
allocation study.
24 IRCDUS provides fire protection services to approximately 250 private fire lines throughout the potable water
system.
a
25
4. Rate Design
4. RATE DESIGN 0
The next component of the Study was to evaluate IRCDUS' existing retail rates and rate structure and to
provide recommended rates. The following sub -sections present Stantec's review of the IRCDUS' existing
rates, supporting rate schedules for the recommended rates, and resulting customer bill impacts. The
recommended rates presented herein is intended for implementation on October 1, 2024 (FY 2025), for
services provided during the preceding month. Complete rate schedules for retail customers are provided
in Appendix C.
4.1 RATE STRUCTURE REVIEW
Stantec reviewed IRCDUS' existing water and sewer retail rate structures in the context of several aspects,
including:
• Fair recovery of cost of service and revenue requirements from each system
• Conformance to accepted national and local industry practices
■ Fiscal stability and recovery of fixed costs through base charges
■ Resource conservation and consideration of the impact of current and future water quality and
environmental regulations
■ Affordability to low and average volume users
• Administrative burden and ease of customer understanding
Customary practice is a two-part rate structure comprised of both fixed and variable charges. Generally
accepted practice in the water industry includes recovery of a portion of the costs of the system in a fixed
readiness -to -serve charge. This practice recognizes that utilities have substantial investments in capital
related costs and other fixed costs that are incurred year-round to maintain a state of readiness to meet
demands of their customers when they occur.
4.1.1 Fixed Charges
IRCDUS presently has fixed charges for water and sewer service regardless of whether there is any
measured water use, which is a service availability charge per account for all retail customers that is scaled
by the number of ERUs associated with each connection. A review of local utility fixed or service availability
charges indicates use of ERUs or meter size as the basis for scaling fixed charges. This recognizes that
customers with more capacity and therefore potential demands place a higher cost burden on a utility which
is consistent with IRCDUS' current rate structure.
26
•
� is
� 0
4. Rate Design
A review of fixed charges for one ERU or equivalent to a five-eighths inch or three-quarter inch meter of
local water and sewer utilities is provided in Figure 5 and Figure 6 and demonstrates that IRCDUS' existing
service availability charges are among the lowest in the comparison.
Figure 5 — Water Fixed Charge Comparison (One ERU or a 5/8" or %" Meter Equivalent) zs
$25
--Average
$20
$15
$9.94
oJ��o oJ��� �JG.o eaGr oo !SNoGoa �eAo �A oJcr1 �Ja� o�'c1 Jc�� J���
\`p G � 0 �\•p QEF G o\y o�oo CP
PJr aGo CP
`Go g
�o
25 Rates as of March 25, 2024.
is
27
4. Rate Design
Figure 6 — Sewer Fixed Charge Comparison (One ERU or a 5/8" or V Meter Equivalent) zs
$45
$40 Average
$35
$30
$25 -
$20
$15
$10
$5
o� oJ�c� e � .,o���� oJ��A o°oa o���� o����
<a
ej
� Q�
�0
•
Utility systems often establish fixed charges at desired levels to support revenue stability in times of •
economic instability and/or volatility in billed demands. Credit rating agencies have historically utilized a
revenue defensibility component in rating criteria with revenues from fixed charges exceeding 30.0%
considered in the "stronger" category. IRCDUS' currently collects approximately 36% of water rate revenues
and approximately 59% of sewer rate revenues through fixed charges which provides overall strong
revenue stability.
4.1.2 Volumetric Rates
Volumetric water and sewer charges are based upon metered water use, and for potable water, inclining
block rate structures are common in regions where water conservation is essential, including throughout
the State of Florida. Inclining block rate structures are intended to provide price incentives to reduce
discretionary water use, notably outdoor irrigation. IRCDUS currently applies a four -tier inclining block water
rate structure to all its customers. For example, the tier one demand threshold under IRCDUS' existing
rates for a customer with one ERU is 4,000 -gallons while the tier one threshold for a customer with two
ERUs is 8,000 -gallons and so on. Figure 7 summarizes the water volumetric rate structure for residential
customers including tiers and pricing for other water systems in the region. As can be seen, use of inclining -
26 Rates as of March 25, 2024.
28
•
•
•
•
4. Rate Design
block potable water rate structures in the regional is the prevalent structure and IRCDUS' current tier sizing
is comparable.
Figure 7 — Water Tier Size and Rate Comparison 27
Indian River County
Vero Beach
Brevard County
Martin County
Port St. Lucie
Melbourne
Cocoa,
PalmBay
Stuart
Barefoot Bay
Fort Pierce Utility Authority
Fellsmere
West Melbourne
St. Lucie County,
Tier 1 ■ Tier 2 ■ Tier 3 ■ Tier 4 ■Tier 5
0 5,000 10,0W 15,000 20,000. 25,000 '30,000
Gallons
IRCDUS currently applies a uniform volumetric rate to all residential retail sewer customers based upon
metered water use, capped at 12,000 gallons per month, recognizing that water use above that threshold
is typically related to outdoor usage that never enters the sewer collection system. This structure is
consistent with the industry and nearby communities in Florida as demonstrated in Figure 8. If there is no
meter service available, then IRCDUS charges using an imputed volume charge of 3,000 gallons for
mobile/manufactured homes, 7,000 gallons for residences less than 3,500 square feet, and 12,000 for
residences more than 3,500 square feet.
27 Rates as of March 25, 2024
29
4. Rate Design
Figure 8 — Sewer Residential Billed Volume Cap and Rate per kgal Comparison 28
Barefoot Bay 11;
Port St. Lucie am,
Martin County
Palm Bay
Fort Pierce Utility Authority
St. Lucie County
Indian River County
Vero Beach
Brevard County
Stuart
Cocoa
West Melbourne
Fellsmere
Melbourne
C 5,000 10,000 15,000 20,000
25,000
•
For non-residential customers, IRCDUS applies a two-tiered inclining block rate structure with a higher
volumetric rate for billed sewer volume above 12,000 gallons. •
4.2 RESULTS
Overall, IRCDUS' existing rates are consistent with other communities throughout Florida and the County's
objectives. During the conduct of the Study, Stantec identified that the detailed customer billing records
required to make structural changes to IRCDUS' rate structure were not available. IRCDUS began the
process of extracting the necessary information to allow for future rate structure modifications as may be
proposed in future rate studies. As such, Stantec doesn't recommend any structural modifications to
IRCDUS' service availability and volumetric charges, other than indicated adjustments in the level of the
rates to recover the revenue requirements of the system identified in the RSA portion of the Study.
Specifically, Stantec recommends that IRCDUS adopt the proposed plan of annual rate indexing
adjustments presented herein in of 12.0% for water rates in FY 2025 and FY 2026 and 24.0% and 12.0%
for sewer rates in FY 2025 and FY 2026, respectively. The resulting service availability and volumetric rates
are summarized in Table 16 and Table 17.
28 Rates as of March 25, 2024. West Melbourne, Fellsmere, and Melbourne do not have a residential sewer cap rate
structure.
30
.7
• Table 16 - Proposed Monthly Service Availability Charges per ERU
•
•
4. Rate Design
System
Existing
Proposed
Proposed
Water
FY 2024
FY 2025
FY 2026
Water
$9.94
$11.13
$12.47
Sewer
$17.73
$21.99
$24.63
Table 17 - Proposed Volumetric Rates per kgal
System
Existing
FY 2024
Proposed
FY 2025
Proposed
FY 2026
Water
Tier 1: 0 - 4 kgals per ERU
$2.50
$2.80
$3.14
Tier 2: 4 - 7 kgals per ERU
$2.92
$3.27
$3.66
Tier 3: 7 - 12 kgals per ERU
$5.63
$6.31
$7.07
Tier 4: Above 12 kgals per ERU
$11.09
$12.42
$13.91
Sewer
Residential: 0 - 12 kgals
$3.25
$4.03
$4.51
Residential: Above 12 kgals
$0.00
$0.00
$0.00
Non -Residential: 0 - 12 kgals
$3.25
$4.03
$4.51
Non -Residential: Above 12 kgals
$4.87
$6.04
$6.67
Complete schedules of recommended water and sewer monthly user rates for FY 2025 and FY 2026 are
included in Appendix C of this report.
4.3 CUSTOMER BILL IMPACTS
Table 18 provides the resulting monthly bill impacts during the two-year period of proposed rates for a
residential customer with water and sewer service using 4,000 gallons per month, which represents a
"typical" use for a residential customer.
31
4. Rate Design
Table 18 — "Typical" Residential Customer 29 Water and Sewer Monthly Bill Impacts •
Description
FY 2024 Existing
FY 2025 Proposed
FY 2026 Proposed
Water Bill
$19.94
$22.33
$25.03
Sewer Bill
$30.73
$38.11
$42.67
Total Bill
$50.67
$60.44
$67.70
$ Change
$9.77
$7.26
% Change
19.3%
12.0%
4.4 LOCAL BILL COMPARISON
Stantec also performed comparative surveys of residential water and sewer rates and resulting bills to
provide perspective on how the existing and calculated water and sewer bills for IRCDUS compare with
neighboring communities. These comparisons demonstrate that IRCDUS' proposed rates and resulting bills
for the typical residential customer are favorable to the monthly cost of other local agencies. Furthermore,
they are expected to remain comparable in the foreseeable future to other communities given the
recommended rate indexing plan identified herein and already adopted or planned multi-year plans of rate
adjustments from other agencies. The combined water and sewer bill for 4,000 gallons for FY 2024 and •
recommended rates for IRCDUS in FY 2025 and FY 2026 are provided in Figure 9.
29 Based on one ERU or equivalent customer with a 5/8" or V meter and 4,000 gallons of water demand per month.
a
32
•
• Figure 9 - Residential Water and Sewer Bill Comparison"
FY 2024 Rates — Water & Sewer (4,000 Gallons)
Barefoot Bay
St. Lucie County
Fellsmere
Fort Pierce Utility Authority
Palm Bay
Cocoa
Port St. Lucie
West Melbourne
Melbourne
Brevard County
Stuart
Vero Beach
Martin County
IRCDUS Proposed FY 26
IRCDUS Proposed FY 25
IRCDUS Existing FY 24
•
30 Rates as of March 25, 2024.
is
E
4. Rate Design
33
5. Miscellaneous Fees
5. MISCELLANEOUS FEES
This section of the report presents the analysis of miscellaneous fees that was conducted as part of this
Study.
5.1 DESCRIPTION
IRCDUS currently applies miscellaneous fees for the provision of specific services to individual customers.
Meter installations, new account initiations, service turn-on/offs, and meter tests are examples of the types
of services for which IRCDUS applies miscellaneous fees to recover the costs. The intent of miscellaneous
fees is to ensure the recipient of the benefit of a specific service bears the costs associated with providing
that service or to influence or promote positive customer behavior. Revenues from these fees and charges
represent an average of between 3.0% and 5.0% of overall annual revenue for IRCDUS, to the extent these
charges are not recovering costs, the rest of the Utility's customers are subsidizing these activities caused
by specific customers.
The cost of service for miscellaneous fees are calculated by determining the costs, including both the time
and materials, necessary to provide the service. Identification of the type of personnel involved in providing
each service (i.e., meter reader, utility maintenance specialist, field inspector, customer service analyst,
engineering technician, and others), the materials (i.e., water meter and box, couplings, valves, and others) •
and vehicles and equipment used is the first step in developing appropriate fees. The personnel cost,
including benefits are then added to the costs of materials, vehicles, and equipment, including allowances
for any overhead allocations such as purchasing, warehousing, etc. to determine the charge for each
respective service. Figure 10 outlines this process.
Figure 10 - Miscellaneous Fee Calculation Process
Costs per
Hours Spent Hour (Labor,
per Task vehicles &
equipment)
n (Materials) E
To facilitate the calculations, Stantec employed a standardized cost template to provide a consistent and
repeatable process for assigning the activities and associated costs required for each miscellaneous fee.
IRCDUS staff completed the templates through a detailed review of the processes and associated costs
and populated the templates to reflect the types and amount of cost for each miscellaneous service
provided.
34
LJ
• 5.2 EXISTING MISCELLANEOUS FEES
•
0
5. Miscellaneous Fees
IRCDUS' has more than thirty miscellaneous fees which can be summarized into broad categories:
• Connection Charges: New taps and service lines.
• Meter Installation: Installation of meters and meter boxes
• Billing, Meter, and Service Charges: Service initiation/closure, customer account,
disconnection/reconnection, and various meter reading and testing services.
• Engineering and Inspection: Inspection, engineering, plan reviews, and related services.
• Line Extension Fees: Extension of IRCDUS' distribution or collection system.
Currently IRCDUS is charging a line extension fee on a per lot linear foot basis to customers that have an
existing line running in front of their property. As part of the Study, IRCDUS has performed an analysis on
the line extension fees. Table 19 provides the resulting fees during the two-year period of proposed rates.
These fees are based on a cost analysis performed by IRCDUS that has not been independently reviewed
or verified by Stantec.
Table 19 — Proposed FY 2025 and FY 2026 Existing Line Extension Fees
Description
Existing
Proposed
Proposed
FY 2024
FY 2025
FY 2026
Water (per lot Linear Feet)
$11.25
$40.00
$50.00
Sewer (per lot Linear Feet)
$15.77
$60.00
$75.00
5.3 NEW MISCELLANEOUS FEES
IRCDUS staff has identified the following new miscellaneous fees related to development activities within
the water, sewer, and reclaimed water systems that are currently being performed, but the costs of which
are not being directly charged to the benefitting customer.
■ Fire Hydrant Flow Test
■ Force Main Pressure Test
5.4 BENCHMARKING
Stantec also conducted benchmarking to compare IRCDUS' existing and proposed miscellaneous fees to
that of other municipalities throughout the Space Coast and Treasure Coast region of Florida. Utility
systems recover the costs for these types of activities either through specific fees or user rates and the
number of and type of miscellaneous fees varies substantially between systems. As such, this
benchmarking analysis compares similar fees for the surveyed utility systems where applicable. The results
of the benchmarking were dependent on publicly available information as of April 5, 2024, and can be found
on Schedule 1 of Appendix D.
5. Miscellaneous Fees
5.5 PROPOSED MISCELLANEOUS FEES
The proposed miscellaneous fees considered the potential impacts to customers, comparison to local
benchmarking, and IRCDUS' overall cost recovery objectives.
Appendix D presents a comprehensive comparison of the current fees, cost of service, and proposed
miscellaneous fees described herein. Stantec provided the final cost computation templates to the Utility
for reference and future updates to reflect changes in costs and/or processes.
36
•
•
6. Customer Deposits
•
6. CUSTOMER DEPOSITS
This section of the report presents the customer deposit analysis conducted as part of the Study.
6.1 DESCRIPTION
Because IRCDUS provides service prior to the receipt of payment, it carries the risk that of nonpayment for
services received for incurred costs. As such, most utilities require customers to pay a deposit prior to the
start of service or waive them based on demonstration of good payment history. IRCDUS currently requires
a deposit from customers at the time of account opening, transfer, or reconnection, which is refundable to
the customer after two years of good standing payment history or applied to the final bill balance if the
account is closed prior to the two-year period for a residential account held by the property owner of after
five years for a tenant account.
6.2 RESULTS
To perform the customer deposit analysis, Stantec first evaluated IRCDUS' average water consumption
and billed sewer volume for a typical residential customer. It is common within the industry for customer
deposits to be based on between one to three months of an average or typical bill and consistent with a
• utility's billing frequency and collection practices. IRCDUS bills monthly and continues to provide service
until the property is disconnected for non-payment. As such, Stantec developed the customer deposits
equal to the average charges incurred during a one-month billing cycle and another 30 days of potential
charges prior to disconnection.
•
Stantec calculated updated deposits based on the proposed FY 2025 water and sewer rates and current
average billed usage/volume for one ERU. Table summarizes the calculated deposits while Appendix A
contains the calculation details.
Table 20 — Proposed FY 2025 Customer Deposits
Description
Existing
Proposed
FY 2024
FY 2025
Water Deposit per ERU
$50.00
$45.00
Sewer Deposit per ERU
$50.00
$80.00
37
7. Conclusions and Recommendations
7. CONCLUSIONS AND RECOMMENDATIONS •
Based upon the analyses presented in this report, Stantec has reached the following conclusions and
recommendations:
■ Based upon the assumptions and base data as outlined in Appendix A and summarized herein,
IRCDUS' current water, sewer, and reclaimed water rates are not projected to generate sufficient
revenues to satisfy the overall cost requirements including annual operating expenses, capital
improvement requirements, debt service, and operating reserve targets through FY 2034.
Stantec identified a plan of annual rate indexing adjustments effective October 1 of each fiscal year
to meet IRCDUS' projected financial requirements including the capital financing plan described
herein. Specifically, that plan includes annual water rate adjustments of 12.0% in both FY 2025 and
FY 2026 and sewer rate adjustments of 24.0% in FY 2025 and 12.0% in FY 2026. Thereafter, the
analysis identified the need for annual 5.0% water and sewer rate indexing through FY 2031, and
10.0% water and sewer rate indexing beginning in FY 2032.
• IRCDUS is in the process of initiating a master plan that is anticipated to identify the future capital
needs of the water, sewer, and reclaimed water systems including the potential for future capacity
expansions for these services. Additionally, IRCDUS intends on performing annual revenue
sufficiency reviews and proactive financial management. As such, Stantec recommends that •
IRCDUS adopted the proposed rate indexing plan for FY 202531 and FY 2026 to address the near-
term cash flow imbalance to stabilize the financial sustainability of the Utility and evaluate future
rate indexing plans at which time the master plan is complete and as part of future annual reviews
of rates.
■ The resulting rates and typical residential customer bills are expected to remain favorable to those
of neighboring utility systems.
• The capital financing plan developed for IRCDUS' includes funding of $590 million in capital
projects through FY 2034 from a combination of grants, impact fees, PAYGO (cash funding from
reserves and annual revenues), and the issuance of approximately $198 million in new borrowing
for future capacity expansions. IRCDUS does not carry outstanding debt and the anticipated
borrowing needs are not projected until FY 2032. The intent of this plan is to cash fund all of
IRCDUS' recurring CIP therefore preserving IRCDUS' borrowing capacity to address large scale
projects from the master plan or accelerated timing of expansion projects. As such, the timing and
level of actual borrowing should be regularly evaluated based on IRCDUS' capital and system
reinvestment needs.
31 The Study assumes an implementation date of 10/1/24 for FY 2025 rates. However, actual implementation may be
1/1/25 due to the County's planned stakeholder communication and engagement activities.
38
L_J
7. Conclusions and Recommendations
• The cost -of -service analysis found that the water system revenues were partially funding the sewer
system's costs which informed the recommendation for a higher sewer rate indexing plan in FY
2025 relative to the water rate adjustment. Upon implementation of these proposed rates in FY
2025, the projected revenues and costs by system are within acceptable ranges based on Stantec's
industry experience. As such, beginning in FY 2026, the annual water, sewer, and reclaimed water
rate indexing plan is applied across all services (water, sewer, and reclaimed water) effective
annually on October 1 of each fiscal year.
• IRCDUS' retail monthly service availability and volumetric rate structure is generally consistent with
overall industry practices. However, detailed customer billing records required to perform a more
in-depth analysis were not available to Stantec at the time of the conduct of the Study. Such data
would allow the review of IRCDUS' current water tiers, pricing, and inform potential future
modifications to the rate structure. As such, IRCDUS has been actively working to gather this
information to be available for future evaluations.
• Stantec evaluated certain other user rates charged by IRCDUS including bulk water and sewer,
private fire, and septage and sludge and recommends that IRCDUS adopt the proposed cost -based
rates to be effective in FY 2025 and apply future annual rate indexing.
• Stantec identified IRCDUS' costs associated with reclaimed water and found that the current rate
is below the cost of service. However, because of the operational benefits and use of reclaimed
• water as a means for wastewater effluent disposal, Stantec recommends only modifying the
reclaimed water rate commensurate with the overall sewer system rate indexing plan.
•
■ Stantec recommends that IRCDUS update the revenue sufficiency analysis portion of the Study
annually to evaluate the adequacy of its revenues and water and sewer rate adjustment plan. Doing
so will allow for the incorporation of updated costs for the CIP from the upcoming master plan and
associated financing plan, updated revenue and expense information, changes in economic
conditions, changes in the number of customer accounts and usage levels, regulatory
requirements, and other factors that can materially affect the financial management plan. This will
also ensure that the IRCDUS will be able to meet its financial and operating requirements in the
future and minimize rate impacts to customers from future events occurring differently than
currently projected.
■ Stantec also reviewed the Utility's updated miscellaneous fees related to Utility services and
recommends that IRCDUS adopt the fees as summarized herein to be effective 10/1/24.
Additionally, IRCDUS should evaluate these periodically thereafter to ensure that they are
commensurate with the costs and overall objectives. Miscellaneous fees that are more closely
aligned with IRCDUS' costs provide additional revenue that can mitigate a portion of the need for
additional monthly user rates.
• Stantec recommends that IRCDUS implement the proposed utility customer deposits as presented
in FY 2025 and review every three to five years to account for changes in monthly user rates and/or
collection policies and practices.
39
Disclaimer
Disclaimer
This document was produced by Stantec Consulting Services Inc. ("Stantec) for Indian River County, FL
and is based on a specific scope agreed upon by both parties. Stantec's scope of work and services do not
include serving as a "municipal advisor" for purposes of the registration requirements of the Dodd -Frank
Wall Street Reform and Consumer Protection Act (2010) or the municipal advisor registration rules issued
by the Securities and Exchange Commission. Stantec is not advising Indian River County, FL or any
municipal entity or other person or entity regarding municipal financial products or the issuance of municipal
securities, including advice with respect to the structure, terms, or other similar matters concerning such
products or issuances.
In preparing this report, Stantec utilized information and data obtained from Indian River County, FL or
public and/or industry sources. Stantec has relied on the information and data without independent
verification, except only to the extent such verification is expressly described in this document. Any
projections of future conditions presented in the document are not intended as predictions, as there may
be differences between forecasted and actual results, and those differences may be material.
•
Additionally, the purpose of this document is to summarize Stantec's analysis, and findings related to this
project, and it is not intended to address all aspects that may surround the subject area. Therefore, this
document may have limitations, assumptions, or reliance on data that are not readily apparent on the face
of it. Moreover, the reader should understand that Stantec was called on to provide judgments on a variety •
of critical factors which are incapable of precise measurement. As such, the use of this document and its
findings by Indian River County, FL should only occur after consultation with Stantec, and any use of this
document and findings by any other person is done so entirely at their own risk.
40
� 0
•
Appendix A: Revenue Sufficiency Analysis
APPENDIX A: REVENUE SUFFICIENCY ANALYSIS
Schedule 1 Assumptions
Schedule 2 FY 2024 Beginning Fund Balances
Schedule 3 Projection of Cash Inflows
Schedule 4 Projection of Cash Outflows
Schedule 5 Cost Escalation Factors
Schedule 6 Capital Improvement Program
Schedule 7 Financial Management Plan Summary
Schedule 8 Forecast of Net Revenues and Debt Service Coverage (Pro Forma)
Schedule 9 Capital Project Funding Summary
Schedule 10 Sources and Uses by Fund
Schedule 11 Senior Lien Borrowing Projections
41
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0 APPENDIX B: COST OF SERVICE
Schedule 1 Water, Sewer, Reclaimed System Revenues
Schedule 2 Cost Allocation Criteria
Schedule 3 Test Year Expense Allocation Between Systems
Schedule 4 Water System Allocation to Functions
Schedule 5 Sewer System Allocation to Functions
Schedule 6 Cost Allocation Summary Table
Schedule 7 Bulk Water Rates
Schedule 8 Bulk Sewer Rates
Schedule 9 Fire Protection Rates
Schedule 10 Reclaimed Water Rates
• Schedule 11 Septage and Sludge Rates
•
Appendix B: Cost of Service
63
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APPENDIX C: PROPOSED RATES
Schedule 1 Proposed FY 2025 and FY 2026 Rates
Appendix C: Proposed Rates
92
•
0
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• Existing and Proposed Rates
Schedule 1
Water
Existing
Proposed
Proposed
Manufactured Home and Multi -Family 0.85 (per ERU)
$15.07
FY 2025
FY 2026
Volumetric Charge - Sewer:
Effective 10/1/24 Effective 10/1/25
Service Availability Charge:
0 - 12,000 gallons per month per connection - per 1,000 gallons
$3.25
$4.03
Single -Family and Commercial (per ERU)
$9.94
$11.13
$12.47
Manufactured Home and Multi -Family 0.85 (per ERU)
$8.45
$9.46
$10.60
Volumetric Charge - Water:
To be used only for sewer only account already established as of
0 - 4,000 gallons per month per connection - per 1,000 gallons
$2.50
$2.80
$3.14
4,001 - 7,000 gallons per month per connection - per 1,000 gallons
$2.92
$3.27
$3.66
7,001 - 12,000 gallons per month per connection - per 1,000 gallons
$5.63
$6.31
$7.07
12,001 and over gallons per month per connection - per 1,000 gallons
$11.09
$12.42
$13.91
Sewer
January 1, 2013 and new accounts after January 1, 2013 only if
Service Availability Charge:
Single -Family and Commercial (per ERU)
$17.73
$21.99
$24.63
Manufactured Home and Multi -Family 0.85 (per ERU)
$15.07
$18.69
$20.93
Volumetric Charge - Sewer:
0 - 12,000 gallons per month per connection - per 1,000 gallons
$3.25
$4.03
$4.51
12,001 gallons (billed water flow) per 1,000 gallons
$4.87
$6.04
$6.76
Volumetric Charge for Mobile Home or Manufactured Home:
To be used only for sewer only account already established as of
January 1, 2013 and new accounts after January 1, 2013 only if
$9.75
$12.09
$13.54
county water is unavailable
Volumetric Charge for single family homes under 3,500 square feet:
$22.76
$27.31
$30.04
To be used only for sewer only account already established as of
January 1, 2013 and new accounts after January 1, 2013 only if
• county water is unavailable
Volumetric Charge for single family homes over 3,500 square feet:
$39.01
$48.37
$54.17
To be used only for sewer only account already established as of
January 1, 2013 and new accounts after January 1, 2013 only if
county water is unavailable
Bulk Water
Volumetric charge - per 1,000 gallons water meter basis
N/A
$4.14
$4.64
Bulk Sewer
Billing charge - per account per month
$1.47
$1.82
$2.04
Service availability charge - per ERU
$15.24
$14.62
$16.37
Volumetric charge - per 1,000 gallons water meter basis
$2.99
$3.55
$3.97
Volumetric charge - per 1,000 gallons sewer meter basis
$3.39
$4.02
$4.50
Excess volume surcharge - greater than 7,600 gallons per month - per ERU
$5.06
$6.03
$6.75
'Surcharge for bulk users will apply to flow exceeding total
capacity reserved by bulk user in all meters
Inflow and Infiltration (1&1)
I&I per thousand gallons up to 12,000 (per ERU)
$6.50
$8.06
$9.03
I&I per thousand gallons over 12,000 (per ERU)
$19.06
$23.63
$26.47
Non -pressurized Reclaimed Water
Per 1,000 gallons
$0.24
$0.30
$0.34
Sludge and Septage
Charge per 1,000 gallons (a)
$71.14
$108.75
$121.80
Charge per wet ton (b)
$17.05
$26.06
$29.19
One-time dump fee for recreational vehicle - per dump
•
$11.35
$17.35
$19.43
® 93
Appendix D: Miscellaneous Fees
APPENDIX D: MISCELLANEOUS FEES
Schedule 1 Proposed Miscellaneous Fees
94
r�
• Other Rates, Fees, and Charges Schedule
•
Line
1
USER FEES
Deposits - Hydrant Meter
Current FY 24 Calculated
$345.001
$240.00
Proposed FY 25
$345.00
Change($)
$-
2
New Account fee (due to opening or re -opening an account)
$28.41
$25.31
$25.00
S(341)
3
Charge for returned check
Florida Statute Section
832.08
-
Florida Statute Section
832.08
N/A
4
Issuance of duplicate bill
$1.71
$2.59
$2.60
$0.89
5
Meter removal fee
$85.23
$165.08
$165.00
$79.77
6
Water service connection - up to 2" main
$2,785.00
$3,627.03
$3,625.00
$840.00
7
Water service connection - greater than 2" main
Cost plus overhead
-
Cost plus overhead
N/A
8
Sewer service connection - single family
$2,895.00
$3,835.40
$3,835.00
$940.00
9
Sewer service connection - commercial or gravity main
Cost plus overhead
Cost plus overhead
N/A
10
Unauthorized use of fire hydrants -per occurrence
$130.69
$500.00
$369.31
11
Meter Installation - 5/8"
$130.00
$571.76
$570.00
$440.00
12
Meter Installation - 1"
$250.00
$693.14
$695.00
$445.00
13
Meter Installation - 1.5" - Obsolete remove from charges
$500.00
-
Remove
N/A
14
Meter Installation - 2" and larger
Cost plus overhead
$1,781.71
$1,800.00
N/A
15
Meter Installation - hydrant meter
Cost plus overhead
$359.72
$360.00
N/A
16
New Line extension fees - water
Cost plus overhead
Cost plus overhead
N/A
17
New Line extension fees - sewer
Cost plus overhead
Cost plus overhead
N/A
18
Existing Line extension fee (per lot linear foot) - water
$11.25
N/A
$40.00
$28.75
19
Existing Line extension fee (per lot linear foot) - sewer'
$15.77
N/A
$60.00
$44.23
20
Water service disconnection determined by IRCDUS/Includes
Reconnect
$85.23
$187.44
$90.00
$4.77
21
Customer requested disconnect
$85.23
$95.00
$90.00
$4.77
22
Customer requested reconnect
$85.23
$95.00
$90.00
$4.77
23
Inspection fee - during Inspector's regular hours
$85.23
$62.42
$62.00
$(23.23)
24
Inspection fee - after hours - only in unique circumstances
Cost plus overhead
-
Cost plus overhead
N/A
25
Service call - during hours
$85.23
$127.79
$90.00
$4.77
26
Service call - after hours
$107.96
$201.11
$125.00
$17.04
27
Delinquency Charge
$2.00 plus 1.5% per
month
$2.00 plus 1.5% per
month
N/A
28
Meter test 5/8" and 2"
$85.23
$128.05
$90.00
$4.77
29
Meter test 5/8" and 1" - off site (obsolete, remove charge)
Cost plus overhead
-
Cost plus overhead
N/A
30
Meter test 2.0" and larger
Cost plus overhead
Cost plus overhead
N/A
31
Damage repair
Cost plus overhead
Cost plus overhead
N/A
32
Line location
Cost plus overhead
Cost plus overhead
N/A
33
Other and extraordinary services
Cost plus overhead
Cost plus overhead
N/A
34
Utility master plan revision by requested changes to the IRC
Comprehension Plan shall be paid by the applicant requesting
the change
Cost plus overhead
Cost plus overhead
N/A
35
Site plan review
$167.89
$700.91
$700.00
$532.11
Appendix E: Customer Deposits
•
APPENDI E: CUSTOMER DEPOSITS
Schedule 1 Proposed Customer Deposits
96
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4 Stantec
Indian River County Department of Utility Services
Water and Sewer Impact Fee Study Final Report
August 20, 2024
:P
I--" - _ --
(3 Stantec
August 20, 2024
Dear Mr. Lieske,
Mr. Sean Lieske Stantec is pleased to provide you with this Report of the findings
Director from the Water and Sewer Impact Fee Study (Study) completed
Department of Utility Services
Indian River County, Florida for the Indian River County (County) water and sewer utility
1801 27th Street systems (Utility). We appreciate the fine assistance provided by
Vero Beach, Florida 332960 you and other members of County staff who participated in and
Re: Water and Sewer Impact contributed to the Study. Key findings and recommendations are
Fee Study — Final Report provided in the attached report.
If you or others at the County have any questions, please do not
hesitate to call me at (813) 204-3311 or email at
and rew.burn ham(abstantec.com. We appreciate the opportunity to
be of service to the County, and we look forward to the possibility
of doing so again soon.
Sincerely,
Andrew J. Burnham
Vice President & Financial Management Consulting Leader
777 S. Harbour Island Blvd., Suite 600
Tampa, Florida 33602
(813) 204-3331
andrew. burnhamraa�stantec.com
Enclosure
108
Table of Contents
TABLE OF CONTENTS
1. Introduction...........................................................................................................1
1.1 Background.................................................................................................................................1
1.2 Legal Considerations..................................................................................................................2
1.3 Methodology................................................................................................................................3
2. Analysis.................................................................................................................5
2.1 Cost Basis...................................................................................................................................
5
2.2 System Capacity.........................................................................................................................
7
3. Results.................................................................................................................10
3.1 Calculated Impact Fees............................................................................................................10
3.2 Demonstrated Needs Analysis..................................................................................................11
3.3 Method of Collection.................................................................................................................11
3.4 Benchmarking...........................................................................................................................12
3.5 Conclusions & Recommendations............................................................................................16
Appendix: Supporting Schedules..............................................................................19
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1.Introduction
1. INTRODUCTION
Stantec Consulting Services Inc. (Stantec) has completed a Water and Sewer Impact Fee Study (Study)
for the water and sewer' systems (IRCDUS) of Indian River County (County). This report presents the
results of the Study including background information, legal considerations for the establishment of impact
fees in the State of Florida, an explanation of the calculation methodology, and the results.
1.1 BACKGROUND
Within the water and wastewater industries, an impact feet is a one-time charge paid by a new customer
for infrastructure and facilities needed to provide capacity and is also often applied to existing customers
requiring increased system capacity. Such fees are the mechanism to provide capacity for new customers
and minimize the extent to which existing customers must bear the cost of facilities that will be used to
serve new customers.
In general, impact fees are based upon the costs of major backbone infrastructure necessary to provide
services to all customers. These services include water supply facilities, treatment facilities, effluent
disposal facilities (including reclaimed water), and transmission or collection mains.
IRCDUS' water and sewer impact fees were established by Ordinance 91-9 in 1999 and its last formal
review of the fees was performed in 2018 but no changes to the fees have been adopted. IRCDUS' current
water and sewer impact fees are summarized in Table 1.
Table 1 - Current Water & Sewer Impact Fees
System
$ per Equivalent
Residential Unit
Water
$1,300
Sewer
$2,796
It is prudent for a utility to review its impact fees periodically to ensure that the level of fees accurately
represents the utility's current unit costs to provide capacity in its facilities. Accordingly, IRCDUS retained
Stantec to analyze its current cost of capacity to serve new customers as reflected by its impact fees and
to determine any recommended updates to the fees.
' Including reclaimed water.
2 Often referred to throughout the industry as capital charges, system development charges, capacity charges, and
various other names.
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1.Introduction
1.2 LEGAL CONSIDERATIONS
Capital charges for new utility infrastructure in Florida (such as the County's impact fees) are typically
developed consistent with the statutory guidelines of the Florida Impact Fee Act, which was created in 2006
by Senate Bill 1194, and is outlined in Section 163.31801 of the Florida Statutes. Most notably, this
legislation requires 1) that the calculation of impact fees be based upon the most recent, localized data, 2)
separate reporting/accounting of impact fee revenue and expenditures in a distinct fund, 3) that the
administrative charges collected in impact fees be based upon actual costs, and 4) that 90 days' notice be
given prior to the effective date of an ordinance or resolution imposing or amending an impact fee.
The courts and the referenced legislation have fundamentally addressed three areas associated with the
development of impact fees. These areas include: 1) "fair share" allocations dealing with payment of impact
fees by the affected property owners, 2) "rational nexus" standards, which focus on the expenditure or
purpose of the fees, and 3) "credit" allowances, which recognize offsets in the calculation of impact fees.
The "fair share" allocations would require that an impact fee should only be used for capital expenditures
that are attributable to new growth. Additionally, the "fair share" allocation principles recognize that the cost
of facilities used by both existing customers and new development must be apportioned between the two
user groups, such that the user groups are treated equally, and one group does not subsidize the other.
The "rational nexus" standards require that there is a reasonable relationship between the need for capital
facilities and the benefits received by new customers for which the impact fees will be expended. There are
two general conditions that limit where and when impact fees can be collected and used. With respect to
the first condition, although there is no specific limit as to distance between an applicant paying the facilities
charges and the capital expenditure to be constructed using the revenue from the charge, there should be
a general geographical relationship between the location of the property that the charge is collected on and
its use. The second nexus condition recognizes that the property must receive a benefit from the service
for which the impact fees are being applied. With respect to the water and sewer impact fees, the water
and sewer facilities are used by and constructed on behalf of all the customers of the Utility, and they benefit
both residential and commercial customers. As such, all new growth requesting capacity from the Utility
(either water and/or sewer) should be subject to impact fees.
The "credit" allowances recognize that if a public agency has received property or infrastructure in the form
of cost-free capital or if there is another revenue source that will be used for the capital expenditures
necessitated by new growth (i.e., debt financing), a credit should be included within the development of
impact fees. Specifically, "credits" should be determined as part of calculating impact fees to recognize any
grants, contributions by developers, assessments, and other sources that provide funds for the same capital
expenditures included in the impact fees to avoid a double recovery of costs.
On June 4th, 2021, the Governor approved Chapter 2021-63, Laws of Florida, amending the Florida Impact
Fee Act, including the addition of a limitation on impact fee charges increases. More specifically the
approved limitations are as follows:
1.Introduction
1) An increase to a current impact fee rate of not more than 25 percent of the current rate must be
implemented in two equal annual increments beginning with the date on which the increase fee is
adopted.
2) An increase to a current impact fee rate which exceeds 25 percent but is not more than 50 percent
of the current rate must be implemented in four equal installments beginning with the date the
increased fee is adopted.
3) An impact fee increase may not exceed 50 percent of the current impact fee charges rate.
4) An impact fee may not be increased more than once every 4 years.
5) An impact fee may not be increased retroactively for a previous or current fiscal year or calendar
year.
6) A local government, school district, or special district may increase an impact fee rate beyond the
phase-in limitations listed above under 1), 2), 3), and 4) provided the following criteria are meta:
a. A demonstrated needs study has been completed within the 12 months prior to the adoption of
the proposed impact fee increase, expressly demonstrating the extraordinary circumstances
necessitating the need to exceed the phase-in limitations.
b. The local government jurisdiction has held not less than two publicly noticed workshops
dedicated to the extraordinary circumstances necessitating the need to exceed the phase-in
limitations.
c. The impact fee increase ordinance is approved by at least a two-thirds vote of the governing
body.
The development of updated impact fees for IRCDUS documented in this Study was done consistent with
these guidelines and practices for impact fees in Florida.
1.3 METHODOLOGY
There are three primary approaches for the calculation of water and sewer impact fees:
Buy -In — Relies on the value of the utility's existing assets as the basis for the fee calculation. This
approach is most appropriate for a system with considerable excess capacity such that most new
connections to the system will be served by that existing available capacity.
Incremental — Relies on planned multi-year capital plan with projects associated with the provision of
additional system capacity as the cost basis for the fee. This approach is most appropriate where 1)
the existing system has limited excess capacity to accommodate growth, and 2) the CIP has a
3 The statute does not apply to water and sewer connection fees. Fla. Stat. § 163.31801 (12) (2023).
�� 112
1.Introduction
significant number of projects that provide additional system capacity for each functional system
component to be representative of the cost of capacity for an entire system.
Combined — Relies on the system's existing assets as well as the growth -related capital projects as
the cost basis for the fee calculation. This approach is most appropriate to use when 1) there is excess
capacity in some of the functional components of the existing system that will accommodate growth,
but additional capacity is needed in the relative short-term as reflected in the CIP, and 2) the CIP
includes significant projects that will provide additional system capacity but does not necessarily include
projects in each functional component to be reflective of a total system.
The buy -in approach serves as the cost basis for the IRCDUS' water and sewer impact fees because each
system can accommodate near-term growth with the current capacity of each system, and IRCDUS does
not have significant plant and transmission capacity expansion projects identified in the near-term capital
plan. As such, the buy -in approach serves as the appropriate basis to calculate IRCDUS' impact fees.
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2. Analysis
2. ANALYSIS
The first step in calculating the water and sewer impact fees was to determine the cost basis for each major
system function (i.e., transmission or collection and treatment and disposal). The second step was to
determine each system's capacities.
2.1 COST BASIS
The net system value calculated in the determination of the impact fees includes:
■ The existing system assets are analyzed to determine the replacement cost new less depreciation
(RCNLD) of IRCDUS' existing major water and sewer system components.
• Assets that do not provide backbone or capacity related infrastructure such as general and
administrative assets and minor vehicles and equipment are excluded from the cost basis.
■ Any contributed assets and/or assets not funded by the County (i.e., funded by grants, developers)
are also excluded from the cost basis.
The Utility's net system value for the water and sewer systems included in the calculation of impact fees is
summarized in Schedules 3 and 4 of the Appendix, respectively.
2.1.1 Existing Fixed Assets
The accounting records for IRCDUS' existing and in-service assets serve as the basis to determine the
water and sewer system's respective values. Stantec evaluated IRCDUS' fixed asset listing and associated
accounting records of assets which included an asset number and description, location description,
purchase date or year in service, useful life, and net book value of each asset, as of October 1, 2023.
Stantec allocated each fixed asset by its corresponding system and functional cost components. Water
assets were functionalized by the categories of treatment and transmission/distribution, whereas sewer
assets were functionalized by the categories of treatment/disposal and transmission/collection.
To determine the current value for the water and sewer systems, Stantec escalated the cost of each asset
utilizing the Engineering News Record (ENR) Construction Cost Index to calculate the current replacement
cost based upon the year IRCDUS placed the asset in service and adjust for remaining years of
depreciation. In this way, Stantec identified the value of the water and sewer systems stated in terms of
replacement cost new less depreciation (RCNLD) for each asset and each system's respective functional
components. Schedule 1 in the Appendix summarizes IRCDUS' fixed assets in service, calculated RCNLD,
and applicable functional allocations for the calculation of the water and sewer impact fees using the buy -
in approach.
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7. AneysW
2.1.2 Adjustments
Several adjustments were required to the total fixed assets in-service. First, IRCDUS fixed asset records
identified contributed assets which represent assets donated, contributed, or otherwise not funded by
IRCDUS and are therefore excluded from the calculation of impact fees to avoid double recovery of these
costs. Contributed assets are often local neighborhood collection or distribution assets funded by
developers. Second, Stantec deducted general and administrative assets and minor vehicles and
equipment that do not represent investment in backbone or capacity related infrastructure. Schedules 3
and 4 of the Appendix summarizes these adjustments to the water and sewer system fixed asset values,
respectively.
2.1.3 Cost Basis
The resulting system values, net of adjustments, for use as the cost basis for calculating the water and
sewer impact fees are summarized in Table 2 and Table 3, respectively.
Table 2 - Water System Impact Fee Cost Basis4
Description
Treatment
Transmission
Existing Assets: Plant in Service (RCNLD)
$59.7M $124.2M
Less: Contributed Assets
($7.9M)
($51.1 M)
Net Cost Basis for Impact Fees5
$51.7M
$73.1M
Table 3 - Sewer System Impact Fee Cost Basis'
Description
Treatment
Transmission
Existing Assets: Plant in Service (RCNLD)
$79.9M
$115AM
Less: Contributed Assets
($3.0M)
($71.4M)
Net Cost Basis for Impact Fees'
$77.OM
$44.OM
4 Excludes non -capacity related infrastructure (i.e., administrative assets, meters, vehicles, and minor equipment).
5 Totals may not add due to rounding.
6 Excludes non -capacity related infrastructure (i.e., administrative assets, meters, vehicles, and minor equipment).
I Totals may not add due to rounding.
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2. Analysis
2.2 SYSTEM CAPACITY
Once the total cost basis of each system by functional cost component was determined, the next step was
to determine the system capacities as stated in terms of equivalent residential units (ERUs) based upon
the Utility's level of service.
Expressing the system capacities in terms of ERUs allows for the development of the unit pricing of capacity
which is essential for the determination of impact fees. The total system capacity stated in MGD for each
system, divided by the level of service stated in terms of gallons per day (GPD) per ERU, is equal to the
total number of ERUs that the Utility can serve with the identified infrastructure outlined herein.
Figure 1 — System Capacity (Equivalent Residential Connections)
Equivalent
System Level of Residential
Capacity Service Units
(MGD) (GPD) (ERUs)
This calculation allows for the determination of an impact fee charge per ERU. The impact fee stated per
ERU can then be scaled based on the potential demand on the utility system for each new customer joining
the system.
2,2,1 System Capacities
The capacities of each system based on existing assets in service supported by the determined cost basis
were identified. Specifically, IRCDUS staff identified that the water system's capacity can be reflected by
its consumptive use permit (CUP) application submitted on April 3, 20248 which is summarized in Table 4.
8 Anticipated approval in June 2024.
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2. Analysis
Table 4 - Water System Capacity: Million Gallons per Day
Water Treatment Plant (WTP)
Capacity (MGD)
Average Annual Daily Flow
Hobart WTP (North Wellfield)
9.828
Oslo WTP (South Wellfield)
6.400
Total Water System Capacity
16.23
The capacity of the sewer system is based on cumulative capacity of IRCDUS' permitted wastewater
treatment facilities stated on an average annual daily flow basis as summarized in Table 5.
Table 5 - Sewer System Capacity: Million Gallons per Day
Wastewater Treatment Facility (WWTF)
Capacity (MGD)
Average Annual Daily Flow
West WWTF
6.000
Central WWTF
4.000
South WWTF
2.000
Blue Cypress WWTF
0.017
Total Sewer System Capacity
12.02
To evaluate the capital facility needs for providing water, reclaimed water, and sewer utility services, it is
critical to define a level of service. Pursuant to Chapter 9J 5, Florida Administrative Code, the "level of
service" means an indicator of the extent or degree of service provided by, or proposed to be provided by
a facility, based on, and related to the operational characteristics of the facility. Level of service shall indicate
the capacity per unit of demand for each public facility or service. Level of service standards are established
to ensure that adequate facility capacity will be provided for future development and for purposes of issuing
development orders or permits, pursuant to Section 163.3202(2) (g) of the Florida Statutes. As further
stated in the Administrative Code, each local government shall establish a level of service standard for each
public facility located within the boundary for which such local government has authority to issue
development orders or permits.
For water and sewer systems, the level of service that is commonly used is the amount of capacity allocable
to an ERU expressed as the amount of usage in gallons on either an average or maximum daily basis. This
generally represents the amount of capacity allowable to an ERU, whether such capacity is used at that
�� 117
2. Analysis
level. Based on a review of the County's Comprehensive Plan9 and discussions with IRCDUS' staff about
planning expectations, the level of service standards utilized for the calculation of impact fees are 250 GPD
per ERU for water and sewer on an average day basis.
2.2.3 System Capacity - Equivalent Residential Units
Based on the capacity of IRCDUS' water and sewer systems and the level of service detailed herein, the
total ERUs served each system were determined and summarized in Table 6.
Table 6 - Capacity: Equivalent Residential Units
Line
Description
Water
Sewer
Notes
1
System Capacity
16.23
12.02
Million Gallons per Day
2
Level of Service (per ERU)
250
250
Gallons per Day
3
Calculated ERUs
64,912
48,068
(Line 1 X 1,000,000) / Line 2
9 Per the County's 2030 Comprehensive Plan.
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3. Results
3. RESULTS
This section summarizes the results of the Study, the calculated fees, a regional impact fee comparison,
and conclusions and recommendations.
3.1 CALCULATED IMPACT FEES
After determining the number of ERUs that each system can serve based on the assets utilized in the cost
basis, unit costs by functional component are then determined and added up for each system. The
calculated unit costs associated with the Utility's impact fees at full cost recovery based on the cost basis,
capacities, and levels of service described herein are presented in Figure 2 and compared to the current
fees. Detailed calculations of the water and sewer impact fees are provided in Schedule 3 and Schedule 4
of the Appendix, respectively.
Figure 2 - Existing and Calculated Impact Fees per ERU
$3,000
$2,500
$2,000
$1,500
$1,000
$500
Water
■ Existing a Calculated
Sewer
Based upon the updated fees presented herein and in consideration of relevant legislation10, IRCDUS may
utilize a phased approach to implementing increases to its impact fees as outlined in Table 7.
1° HB 337 signed into law in June 2021 with changes to the Florida Impact Fee Act. This legislation limits increases to
impact fees to 50%. Increases below 25% are to be spread out over a two-year period while increases between 25%
and 50% are to be phased in over four years.
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3. Results
Table 7 - Proposed Impact Fees (per ERU)
Service
Existing
FY 2025
FY 2026
FY 2027
FY 2028
Cumulative
Change
Water
$1,300
$1,463
$1,626
$1,789
$1,952
$ Change
-
$163
$163
$163
$163
$652
% Change
12.5%
11.1%
10.0%
9.1%
50.0%
Sewer
$2,796
$2,624
$2,624
$2,624
$2,624
$ Change
-
($394)
$0
$0
$0
($394)
% Change
(14.0%)
0.0%
0.0%
0.0%
(14.0%)
The increases to the water impact fees moves them closer to IRCDUS' actual cost of the infrastructure to
support system expansion. Additionally, Stantec recommends that IRCDUS review its water and sewer
impact fees periodically (approximately every four years) to ensure that they remain fair and equitable and
continue to reflect its current cost of capacity.
3.2 DEMONSTRATED NEEDS ANALYSIS
The calculated water impact fees exceed the phase-in limitations as outlined in Section 1.2 Legal
Requirements herein. However, the Florida Impact Fee Act11 allows for exceptions to the phase-in
limitations in the event the County provides a study which expressly demonstrates the extraordinary
circumstances driving the need to exceed the phase-in limitation. Therefore, the County could pursue a
separate demonstrated needs analysis to the extent it desires to fully implement the resulting fees identified
herein.
3.3 METHOD OF COLLECTION
IRCDUS currently imposes its water and sewer impact fees from individually metered and master -metered
customers based on ERUs for each new connection. This approach is one that is used throughout Florida
and the industry and Stantec recommends that the County continue this method of application and
collection for the impact fees.
11 The statute does not apply to water and sewer connection fees. Fla. Stat. § 163.31801 (12) (2023).
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3. Results
3.4 BENCHMARKING
As part of the Study, Stantec performed a regional comparison to identify the range of water and sewer
capital charges like IRCDUS' impact fees for a single-family residential customer (i.e., one ERU) in
surrounding or similar sized jurisdictions. The published water and sewer impact fees for each of the
regional providers are presented as were made readily publicly available and as of research conducted in
April 2024 and are subject to change. There are a variety of factors which may lead to differences between
adopted impact fees between utility systems. Stantec did not conduct an in-depth analysis to identify the
methods used in the development of the water and sewer capital charges imposed by the other utilities, nor
has any analysis been performed to determine whether all the cost of new facilities is recovered from such
fees (or if some percentages of the costs are recovered through user rates). Additionally, no analysis was
conducted as to the types of capital facilities currently in service or planned for the utilities surveyed which
could have material differences. As such, these types of comparisons often reflect wide variations between
communities.
Some reasons why capital charges like impact fees may differ among utilities include the following:
■ Source of supply
■ Type and complexity of treatment process
■ Effluent disposal method
• Density of service area
• Availability of grant funding to finance infrastructure
■ Age of system
• Utility life cycle (i.e., growth -oriented vs. mature)
■ Level of service standards
• Administrative policies
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Figure 3, Figure 4, and
Figure 5 Figure 3 - Water Impact Fee Comparison
(per ERU)
St. Lucie County
West Melbourne $3,036'
Palm Bay $2,049
Indian River County (Full Cost Recovery) 2,006
Stuart
Barefoot Bay
Brevard County •. . �
Cocoa i
Martin County : i
Fellsmere
Melbourne
Vero Beach
Fort Pierce Utility Authority i
Port St. Lucie ..
Indian River County Current 1 ?
Figure 4 — Sewer Impact Fee Comparison (per ERU)
St. Lucie County
Palm Bay
West Melbourne
Barefoot Bay
Brevard County
Fellsmere
Indian River County Current
Indian River County (Full Cost Recovery)
Vero Beach
Port St. Lucie
Melbourne
Martin County
Stuart
Cocoa
Fort Pierce Utility Authority
Figure 5present the results of the comparison for other providers within the region, which demonstrate that
the Utility's existing and calculated water and sewer impact fees are comparable with other utility systems
within the region and consistent with Stantec's industry experience.
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Figure 3 - Water Impact Fee Comparison (per ERU)
St. Lucie County
West Melbourne
Palm Bay
Indian River County (Full Cost Recovery)
Stuart
Barefoot Bay
Brevard County
Cocoa
Martin County
Fellsmere
Melbourne
Vero Beach
Fort Pierce Utility Authority
Port St. Lucie
Indian River County Current
Figure 4 — Sewer Impact Fee Comparison (per ERU)
St. Lucie County
Palm Bay
West Melbourne
Barefoot Bay
Brevard County
Fellsmere
Indian River County Current
Indian River County (Full Cost Recovery)
Vero Beach
Port St. Lucie
Melbourne
Martin County
Stuart
Cocoa
Fort Pierce Utility Authority
0
Figure 5 — Combined Water and Sewer Impact Fee Comparison
$ per Equivalent Residential Unit
St. Lucie County
West Melbourne
Palm Bay $2,049 $3,11
Barefoot Bay $1,903 $2,962
Brevard County • i • .
Indian River County (Full Cost Recovery) .
Fellsmere
Indian River County Current
Stuart
Martin County i
Vero Beach 4ii,499 t
Melbourne , i
Port St. Lucie $1,466 $2,243,
Cocoa i
Fort Pierce Utility Authority
$0 $2,000 $4,000 $6,000 $8,000
3.5 CONCLUSIONS & RECOMMENDATIONS
Based upon the analysis in this Study, Stantec presents the following conclusions and recommendations
for the County's consideration regarding its water and sewer impact fees.
■ IRCDUS' current cost of capacity is $2,006 per ERU for the water system, which exceeds the
Utility's current water impact fee of $1,300 per ERU.
■ IRCDUS' current cost of capacity is $2,624 per ERU for the sewer system compared to the current
sewer impact fee of $2,706 per ERU.
■ The Utility's calculated water and sewer impact fees are locally comparable.
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3. Results
The calculated water impact fee represents an increase which exceeds 50%. Therefore, in
consideration of a conservative application of the requirements of the Florida Impact Fee Act12 as
summarized in Section 1.2 Legal Requirements herein, the County may consider the maximum
allowable phasing which is summarized in Error! Reference source not found..
Table 8 - Proposed Impact Fees (per ERU)
Service
Existing
FY 2025
FY 2026
FY 2027
FY 2028
Water
$1,300
$1,463
$1,626
$1,789
$1,952
Sewer
$2,796
$2,624
$2,624
$2,624
$2,624
■ Consistent with the requirements of the Florida Impact Fee Act, the reduced sewer impact fee
should be implemented upon adoption by the Indian River County Board of County Commissioners
(BCC) while the phased -in increases to the water impact fees may not be implemented until at least
90 days following adoption by the BCC.
• IRCDUS should continue the existing application method of impact fees which is based on ERUs
for new connections.
• Stantec recommends that IRCDUS review these fees periodically (i.e., approximately every four
years) to ensure that they remain fair and equitable and continue to reflect its current cost of
capacity. As IRCDUS experiences continued growth and expansion, changes in system capacity,
future changes in technology, demands, development patterns, or other factors may necessitate
additional adjustments to its water and sewer impact fees.
12 The statute does not apply to water and sewer connection fees. Fla. Stat. § 163.31801 (12) (2023). Observing
these limitations, Stantec has conservatively applied this to the County's water and sewer capital expansion fees.
M 126
Disclaimer
Disclaimer
This document was produced by Stantec Consulting Services Inc. ("Stantec') for Indian River County, FL
and is based on a specific scope agreed upon by both parties. Stantec's scope of work and services do not
include serving as a "municipal advisor" for purposes of the registration requirements of the Dodd -Frank
Wall Street Reform and Consumer Protection Act (2010) or the municipal advisor registration rules issued
by the Securities and Exchange Commission. Stantec is not advising Indian River County, or any municipal
entity or otherperson or entity regarding municipal financial products or the issuance of municipal securities,
including advice with respect to the structure, terms, or other similar matters concerning such products or
issuances.
In preparing this report, Stantec utilized information and data obtained from the Indian River County or
public and/or industry sources. Stantec has relied on the information and data without independent
verification, except only to the extent such verification is expressly described in this document. Any
projections of future conditions presented in the document are not intended as predictions, as there may
be differences between forecasted and actual results, and those differences may be material.
Additionally, the purpose of this document is to summarize Stantec's analysis, and findings related to this
project, and it is not intended to address all aspects that may surround the subject area. Therefore, this
document may have limitations, assumptions, or reliance on data that are not readily apparent on the face
of it. Moreover, the reader should understand that Stantec was called on to provide judgments on a variety
of critical factors which are incapable of precise measurement. As such, the use of this document and its
findings by Indian River County should only occur after consultation with Stantec, and any use of this
document and findings by any other person is done so entirely at their own risk
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Appendix: Supporting Schedules
APPENDIX: SUPPORTING SCHEDULES
Schedule 1 Fixed Assets and Functional Allocations
Schedule 2 Water and Sewer System Capacities
Schedule 3 Calculated Water Impact Fee — Buy -In Method
Schedule 4 Calculated Sewer Impact Fee — Buy -In Method
1g
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Fixed Assets Listing and Functional Allocations Schedule 1
Water Sewer
Asset Description Admin
Allocation
Treatment Distribution Disposal
Alf*caftn Allocation Allocation
Collection
Allocation
Assets
RCNLD
Valve
INDIAN RIVER ESTATES - PHASE 3 WATER IMP
100%
$
104,619 $
104,619
LEXINGTON PLACE PHASE 3 & 4 WATER IMP
100%
$
149,572 $
149,572
LEXINGTON PLACE PHASE 2 WATER IMP
10D%
$
96,496 $
BENT PINE PRESERVE PHASE I WATER IMP
100%
$
78,776 S
____96,496
78,776
MASSEY ICE BOX WATER IMPROVEMENTS
100%
$
19,883 $
19,883
IRCSD WABASSO SCHOOL WATER IMPROVEMENTS
100%
$
21,003 $
21,003
WATERWAY VILLAGE FORMOSA CIR WATER IMP
100%
$
37,071 $
37,071
SEGOVIA LAKES WATER IMPROVEMENTS
100%
$
216,318 $
216,316
SHERWIN WILLIAMS SEBASTIAN WATER IMP
100%
$
_
6,249 $
8,249
SRMC- PATIENT TOWER ADDITION WATER IMP
1 100%
$
7,863 $
DODGERTOWN ELEM FOOD SERVICES BLDG H2O
100%
$
5,918 $
RACEWAY STORE WATER IMPROVEMENTS
100%
$
32,834 $
WINDSOR -OCEAN BLUFF WATER IMPROVEMENTS
100%
$
36,963 $
GRACEWOODS WEST SID -HABITAT FOR HUMANITY
100%
27,219 $
d
THE FOUNTAINS-LOT4&5
100%
$
12,156 $
HABITAT FOR HUMANITY OTC BUILDING -WATER
100%
$
14,898 $
NORTH SHORE CLUB WATER IMPROVEMENTS
100%
$
34,175 $
JOHN'S ISLAND WEST CLUBHOUSE WATER IMP
100%
$
107,658 $
WINDSOR TOWN CENTER WATER MAIN
100%
$
10,648 $
10,648
IRCSD SUPPORT COMPLEX WATER IMPROVEMENTS
100%
$
54,521 $
54,521
SRA TRANSIT ADMIN FACILITY WATER IMPRMNT
100%
$
16,815 $
16,815
COMMUNITY ASPHALT WATER MAIN EXTENSION
100%
$
23,128 E
23,128
QUAIL CREEK PD WATER IMPROVEMENTS
100%
$
229,519 $
229,519
FIELDSTONE RANCH SID -PHASE II WATER
100%
$
30,719 $
30,719
WINDSOR SID - BLOCK 46 WATER
100%
$
33,378 $
33,378
HARBOR POINT SHOPPING CENTER WATER IMP
1D0%
$
112,455 $
112,455
CROSS CREEK LAKE ESTATES WATER IMP
1 100%
$
338,892 $
338,892
WATERSIDE SUBDIVISION WATER
100%
$
180,429 $
180,429
THE VILLAS AT THREE OAKS WATER
100%
$
249,135 $
249,135
COLLIER CLUB HIS WATER IMPROVEMENTS
100%
$
40,151 $
40,151
FIELDSTONE RANCH - PHASE 3 WATER IMPRVMN
100%
$
62,026 $
62,026
RESERVE Q PELICAN ISLAND SID WATER
100%
$
25,682 $
25,682
BEACH COVER RECREATION AREA WATER
100%
$
48,872 $
48,872
FARNSWORTH OSLO & 27TH WATER IMPROVEMNTS
100%
$
20,540 $
20,540
COVE @ WATERWAY VILLAGE WATER IMPROVMNTS
100%
$
140,258 $
140,258
LIFE FOR YOUTH CAMP CHAPEL WATER IMPROVE
100%
$
24,142 $
24,142
COLLIER CLUB IIIC WATER IMPROVEMENTS
100%
$
34,423 $
34,423
DOLLAR GENERAL 27TH AVE RUTZ CTR WATER
100%
$
5,838 $
5,&38
MCDONALD'S AT HARBOR POINT WATER IMPROVE
100%
$
10,383 $
10,383
LAKE SAPPHIRE WATER IMPROVEMENTS
100%
$
67,223 $
67,223
TREASURE COAST ELEMENTARY CLASSROOM ADDN
100%
$
14,810 $
14,810
CUMBERLAND FARMS45TH & USI WATER IMP
100%
$
8,568 $
8,568
SPYGLASS SID WATERMAIN EXTENSION
100%
$
45,234 $
_
45,234
COLLIER CLUB PHASE IIID WATER IMPROVEMNT
100%
$
72,005 $
72,005
INDIAN RIVER RECYCLERS LLC WATER IMPROVE
100%
$
19,664 $
19,664
MILLSTONE LANDING PHASE VI WATER IMP
100%
$
229,468 $
229,468
MILLSTONE LANDING PHASE V WATER IMP
100%
$
69,094 $
89,094
FIRE STATION #13 WATER IMPROVEMENTS
100%
$
12,410 $
12,410
MILLSTONE LANDING PHASE IV WATER IMP
100%
$
190,924 $
190,924
OSLO RD FAMILY DOLLAR WATER IMPROVEMENTS
100%
$
24,366 $
24,366
CITRUS ELEMENTARY SCHOOL WATER IMPROVMNT
100%
$
29,166 $
29,166
SCHOOL BRD ADMIN BLDG WATER IMPROVMNT
100%
$
53,876 $
53,876
SERENOA PHASE 3 WATER IMPROVEMENTS
100%
$
94,942 $
94,942
BERKLEY SQUARE SID WATER IMPROVMNTS
100%
104,273 $
104,273
ADVANCED AUTO PARTS OSLO WATER IMP
100%
$
13,305 $13,305
LILYS CAY WATER IMPROVEMENTS
100%
$
121,958 $
__
127,958
SEBASTIAN ASSIST LIVING F C-WATERCREST
100%
$
15,156 $
15,156
SEBASTIAN ASSIST LIVING FAC-WATERCREST
100%
$
40,333 $
40,333
AUDREY'S FEED STORE WATER IMPROVEMENTS
100%
$
16,802 $
16,802
ACORN MINI STORAGE SEBASTIAN -WATER IMP
100%
$
14,855 $
14,855
SUN UP ADULT CARE CENTER -WATER IMPROVMNT
100%
$
44,061 $
44,061
RESTORATION HARDWARE EXP -VB OUTLETS
100%
$
14,380 $
14,380
LAKES @ WATERWAY VILL-2A-1 WATER IMP
100%
$
236,593 $
236,593
HABITAT FOR HUMANITY RESTORE WATER IMPRV
100%
$
10,563 $
10,563
INTERGENERATIONAL FACILITY WATER IMP
100%
$
45,522 $
45,522
THE RESERVE PHASE I & II WATER IMP
100%
$
266,553 $
266,553
LAKES @ WATERWAY VILLAGE PH It WATER
100%
$
198,098 $
198,096
RESERVE GRAND HARBOR PH 1 WATER IMP
100%
$
127,787 $
127,787
SANDCREST SID PHASE I WATER IMP
100%
$
104,300 $
104,300
HARMONY RESERVE WATER IMPROVEMENTS
100%
$
297,027 $
297,027
SERENOA PHASE 4 WATER IMPROVEMENTS
100%
$
99.358 $
99,358
THE CAR STORE WATER IMPROVEMENTS
100%
$
43,126 $
43,126
THE WILLOWS PHASE I WATER IMPROVEMENTS
100%
$
152,759 $
152,759
LAKES 0 WATERWAY VILLAGE POD 3R WATER
100%
$
153,778 $
153,778
IR MOSQUITO CONTROL WATER IMPROVEMENTS
100%
$
28,817 $
28,817
DOLLAR GENERAL OSLO WATER IMPROVEMNTS
100%
$
18,400 $
18,400
WAWA 1180 US 1 WATER IMPROVEMENTS
100%
$
33,320 $
33,320
80TH AVE WM EXTENSION IMPROVEMENTS
100%
$
20,549 $
20,549
AUTO ZONE STORE #4910 WATER IMPROVMNTS
100%
$
37,079 $
37,079
JACKSON ST CORNER SID WATER IMPROVMNTS
100%
$
10,473 $
10,473
FMC SEBASTIAN DIALYSIS WATER IMPROVEMNT
100%
$
24,944 $
24,944
1605 & 1625 98TH AVE WATER IMPROVEMENTS
100%
$
31,644 $
31,644
SR60 WAWA & MCDONALDS WATER IMPROVMNT
100%
$
38,774 $
38,774
LOUDERMILK WATER MAIN EXT -665551ST AVE
100%
$
10,348 $
10,348
GRAND HARBOR OSPREY VILLAGE WATER
_
100%
$
36,272 $
36,272
_
WASTE MANAGEMENT CNG FAC WATER IMP
100%
$
30,301 $__
30,301
_
LAKES @ WATERWAY VILLAGE WATER IMP
_ 100%
$
241,393
241,393
INDIAN RIVER CLUB PARCEL 9 WATER IMP
100%
$
_$ _
77,649 $_
77,649
_
SANDCREST PHASE 2 WATER IMPROVEMENT
1
$
76,690 $
76,690
_
POINT WEST E VILLAGE PH 2 WATER IMP
100%
$
223,343 $
223,343
LAGUNA VILLAGE PLAT 34
100%
$
49,502 $
49,502
HARMONY RESERVE PHASE 2
100%
$
1_46,933 $
146,933
SHOPPES AT I ITH ST
100%
$
25,124 $
25,124
WINDSOR BLOCK 48
100%
$
19,122 $
19,122
VERO BEACH SELF STORAGE
100%
$
6,785 $
6,785
m 147
E 148
Total Fixed Assets $ 415,080,924 $ 136,148,185
Summary by System and Function
Calculated
Function
Accumulated
Original Coat
Depreciation RI
RCNLD
Water -Treatment $
90,830,718
$ 49,623,740 $
59,652,958
Water- Treatment/Distribution
137,105,240
64,376,633
124,248,438
Sewer- Treatment/Disposal
117,560,680
65,045,985
79,919.669
Sewer- Transmission/Collection
138,423,846
59,214,138
115,417.076
Subtotal $
497,816,014
$ 252,156,026 $
379,238,141
Administrative/General l'I
42,383,191
12,310,928
35,842,783
Total $
540,199,204
$ 264,466,955 $
415,080,924
Summary of Contributed Assets
Water
Sewer
RCNLD
59,074,455
74,412,312
Administrative/General I'� 2,661,418
Total $ 136,148,185
1) Non -capacity related assets and therefore not shown in Schedules 3 and 4 for the calculation of the water and sewer impact fees.
2) Accumulated depreciation calculated based on adjusted service life values for transmission and treatment assets consistent with the Sys:.em
Guideline Average Service Lives in the Flodda Administrative Code for utility systems. Therefore, accumulated depreciation utilizedherein for
the calculated of RCNLD does not be to the County's Annual Comprehensive Financial Report.
E 149
System Capacities Schedule 2
Water System Sewer System
Water Treatment Plants
Capacity (MGD)'
Hobart WTP
Oslo WTP
9.828
6.400
6.000
0.017
16.22800
Average/Peak Day:
I Average
Capacity (MGD)
ssion Lines
Wastewater Treatment Plants
Capacity (MGD)
Central WWTF
South WWTF
West WWTF
Blue Cypress WWTF
4.000
2.000
6.000
0.017
12.02
Average/Peak Day:
Average
ransmission Lines
Capacity (MGD)
16.23 1 1 12.02
Average/Peak Day: I era a Average/Peak Day: I Averag
1 Average day based on IRCDUS' current consumptive use permit.
E 150
FY 2024 Water Impact Fee - Buy -In Method Schedule 3
Transmission
C011ecti
IN
Contributed Assets 7,942,361 51,132,095 59,074,455
Net System Value- 1 710,597 73 116,343 $ 124,826,940
x.,
$�
fly Cost`'. 1,126,,_
&�
.... �,#.,: •...`-�_vs *+ira�a'`"&'..r.a,. � { .*6,ar s�Fik"�. br 5.. �,Y , -..
Estimate based on the annual average change from ENR Cost Construction Index for the past five years.
151
Estimate based on the annual average change from ENR Cost Construction Index for the past five years.
152
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Local!Q
Florida
Pik Box 631,244 ChdmYW,,0H 45:263-324
GANNETT
AffW VITOfPOell<>ICATION
PUBLICWORKSHOP, NOTICE
NOTICE is HSM'SY GIVEN that
Naft k
Indian River County Department of
NO& Westerik
Utillty Services-, VMl cotes rct a
CmtyAltorneysOffice
Workshop for the Presentatien of the
180127th St.
I RCDUS Rote Study fin4lnos and
Vero Stwb Florida 3290
make recornmenifttlims for a. now
I I CRUS Reit" arl 10"s SchWule.
STATE OF WISCONSIN, OF BROWN
The Work$hop will ` ho4d on, T':urs-
dt +. A:%au t . at 114 11,x; ill
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Complex, tWI 27th Street, Vertu
Beach, Florift 32M, at w fch time
River/St Lucie/Martin Counties, Florida; that the attached
interested Prrtift MOV I hid
car 6f advertisement, being a Legal Ad in the matter of
with respect to the ` rOaWd rate
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the
staff wilbe �l � dsethe
Staff
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Proposed retest r aft4 ono
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/is/zln
Anyone who needs a ;stat accom-
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Subscribed a z to be me y the legal clerk, tam
in Qd'Voit' ce Of *A` .
I401A ` �tV �Co
is persona.# n n tea me, on " 24
r�►1`i'Y
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SUSANAGI r C iAlRMAN
TC'N #104W66, 4
Notary. State of WZ, Cotn" of Brown
My .+Mission expires
lubes C $66.68
Tax Amount $0.00
fowl
amort Cost -66
Order No. 10 469766 a of copies;
Custoerr No. 1125233 1
PO #: UEi"ateStrdyWcrir
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Pl mw db sw am i mfom or rev mn amore
KAITLYN FELTY
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rhe 1 at 1
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\-A,31
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