CSD Final Budget

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CSD-1 Service Area

CSD-1 serves the unincorporated areas of Sacramento, the cities of Citrus Heights, Rancho Cordova and Elk Grove, and portions of the cities of Folsom and Sacramento.

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Organizational Chart . . . .4

Board of Directors . . . .5

From the District Engineer . . . .6

Overview . . . .7

CSD-1 Budget Summary . . . .8

CSD-1 Budget Schedule, Operating Fund . . . . 10

Top 10 Accounts . . . . 12

Service Charge History . . . . 13

Fee Schedule History . . . . 13

CSD-1 Budget Schedule, Trunk Fund . . . . 14

CSD-1 Budget Schedule, Rehabilitation-Capital Outlay Fund . . . . 16

Detail of Provisions for Reserves/Designations . . . . 18

Capital Improvement Program . . . . 19

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CSD-1 Organizational Chart

District Engineer

Mary Snyder

Collection System Christoph Dobson Communications & Media Claudia Goss Finance

Marcia Maurer Policy & PlanningWendell Kido

Administration

Lynn Wynn Customer LiaisonRick Leibold Safety & TrainingBuck Sanders CSD-1 EngineeringRosemary Clark

Operations & Maintenance

Scott Miller

CSD-1 Board of Directors

Asset Management

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County of Sacramento

Roger Dickinson, District 1

Jimmie Yee, District 2

Susan Peters, District 3

Roberta MacGlashan, District 4

Don Nottoli, District 5

City of Citrus Heights

Jeannie Bruins

City of Elk Grove

Sophia Scherman

City of Folsom

Kerri Howell

City of Rancho Cordova

Dan Skoglund

City of Sacramento

Kevin McCarty

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From the District Engineer

County Sanitation District 1 (CSD-1) is proud to present its

2007-08 Final Budget . This budget book has been created for

ratepayers, stakeholders, elected officials and staff as a summary of the District’s

financial plan for providing its customers with vital wastewater collection

services in a safe, efficient and innovative manner .

The Final Budget represents normal operating costs, as well as funding for the

2007-08 portion of the District’s Capital Improvement Program (CIP) . This fiscal

year, the CIP includes scheduled projects such as the Oak Avenue Relief, the Watt

Avenue Replacement and the Old Auburn Road Relief Project . The District Board

reviews and approves both the proposed District budget in June and the final

District budget in September of each year .

I would like to thank the CSD-1 staff for the time and effort involved in compiling

all of the budget information into a single, comprehensive document . The

Final Budget book requires a great deal of work on many levels, both by small

individual working groups organized to prioritize needs, and by larger

inter-collaborations needed for the actual compilation of the budget information .

In order to provide accountability to our ratepayers and customers, the

CSD-1 Final Budget is available to the public on the District’s Web site at

www .csd-1 .com .

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About County Sanitation District 1

County Sanitation District 1 (CSD-1) is a local

sewer district responsible for building and

maintaining the system that collects wastewater

from homes and businesses . CSD-1’s services

focus on protecting the health and environment

of a growing Sacramento community by

carrying out wastewater collection services in

a safe, efficient and innovative manner . CSD-1

provides sewer services for the unincorporated

areas of Sacramento, the cities of Citrus Heights,

Rancho Cordova and Elk Grove, and for portions

of the cities of Folsom and Sacramento .

CSD-1 is governed by

a 10-member board of

directors made up of

five members of the

Sacramento County

Board of Supervisors, as

well as representatives

from the cities of Citrus

Heights, Elk Grove,

Folsom, Rancho Cordova

and Sacramento . CSD-1

staff, totaling 310

full-time employees, is provided by the County of

Sacramento’s Department of Water Quality,

and maintains and operates a network of more

than 2,900 miles of sanitary sewer pipes . The

2007-08 operating budget is $105 .5 million . In

addition, CSD-1’s 20-year Capital Improvement

Program (CIP) includes $411 million in major

rehabilitation and relief project construction .

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CSD-1 Budget Summary

Operations

The 2007-08 Operating Fund budget request is

$105,515,513 . Highlights of the budget are as

follows:

• Since CSD-1 was formed, labor and benefit

costs have been budgeted under the

Sacramento County Department of Water

Quality and shown in the District budget

within the services and supplies category .

Beginning July 1, 2007, all labor costs are

budgeted directly in the Operations Fund

and are shown in the salaries and benefits

category on the budget schedule .

• Labor costs have remained the same as last

year at $31 million due to the change in

budgeting practices . This is 29% of the total

operating budget .

• CSD-1 began the process of

converting to an enterprise

fund basis of budgeting

in July 2006 . Last year

depreciation was included in

the budget . For 2007-08 the

District is using a new budget

schedule that shows the use

of working capital rather than

fund balances to fund the

budget . Due to administrative

issues, CSD-1 will use a

transitional method this year

to budget for fixed assets and

debt service payments .

• The total reserve for all funds will remain the

same as in 2006-07 at $44 .9 million .

• The use of a contingency account has

been re-established for this fiscal year . An

allowance for increased operating costs due

to weather or other abnormal operating

conditions will be shown in this account . The

use of contingencies will be authorized as

needed by the District Engineer .

Financing for this fund is primarily funded by

customer service charges and interest earnings

on cash balances . The budget is based on a rate

of $14 per month per ESD (equivalent

single-family dwelling), which became effective

July 1, 2007 .

Monthly Service Charge−$14

Labor

Consulting

Contracts

Services &

Supplies

Major Components of $14 Monthly Service Charge

Billing

Capital

Projects

Equipment

Bad Debt

Expense

$4.62

$4.20

$2.89

$0.67

$0.55

$0.44

$0.43

Insurance

$0.20

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CSD-1 Budget Summary

Capital Funds

The CSD-1 Trunk Fund budget request of

$55,859,753 reflects the continued use of the

2005 Revenue Bond proceeds . The process

for budgeting multi-year consultant contracts

has changed . Only the current year’s planned

expenditures will be encumbered, instead of the

entire contract amount . This change will impact

the amount of working capital of this fund .

The trunk construction program is

financed by impact fees, revenue bond

proceeds, interest earnings on cash

balances and a portion of the monthly

service charge for projects benefiting

existing users .

The CSD-1 Rehabilitation-Capital

Outlay Fund budget request is

$31,322,228 . As with the Trunk Fund,

this budget reflects the continued use

of proceeds from the 2005 Revenue

Bonds . The Rehabilitation Fund is

financed by a portion of the monthly

service charge for projects benefiting

existing users and revenue bond

proceeds .

Debt service for the District’s

outstanding 2005 Revenue Bonds is

$10 .6 million and is allocated between

both capital funds .

CSD-1 Debt Service Fund

Debt service funds are typically used in general

fund accounting . All debt service payments for

the authority have been budgeted in the Trunk

Fund and Rehabilitation Fund, and this fund will

be closed .

Budget

Total District Budget $192.7 million

Major fund components in millions ($)

Trunk

Operations

Rehabilitation

$105.5

$55.9

$31.3

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CSD-1 Budget Schedule

Operating Fund

Fiscal Year 2007-08

FUND # 2A

BUDGET UNIT # 00000

Operating Details Actual

200-0 Actual 200-0 Adopted 200-0 Requested & Recommended 200-0

Charges for Services 46,926,157 49,471,000 44,360,600 46,459,400

Other Revenues 494,184 1,546,142 5,538,000 13,079,402

Total Operating Revenues ,20,1 1,01,12 ,,00 ,,02

OPERATING EXPENSES

Salaries/Benefits 37,874 28,470 50,000 31,018,539

Services & Supplies 35,892,264 39,835,451 48,452,077 28,421,808

Depreciation 0 21,709,674 18,000,000 30,000,000 Other Charges 3,788,131 8,058,239 12,395,900 14,835,828 Fixed Assets (*) Land 0 0 0 0 Improvements 0 0 0 0 Equipment 107,532 198,022 456,300 327,000 Interfund Charges/Reimb 5,900,000 0 0 0 Contingency 0 0 0 500,000

Total Operating Expenses ,2,01 ,2, ,,2 10,10,1

Net Operating Income (Loss) 1,694,540 (18,812,714) (29,455,677) (45,564,373)

NONOPERATING REVENUES (EXPENSES)

Interest Income 892,483 1,285,741 800,000 900,000

Interest Expense 0 (287,314) (1,000,000) (412,338)

Depreciation Offset - MEMO ONLY 0 0 18,000,000 0

Total Nonoperating

Revenues (Expenses) 2, ,2 1,00,000 ,2

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FUND # 2A (continued) BUDGET UNIT # 00000

Sources of Working Capital

Net Income 2,587,023 (17,814,287) (11,655,677) (45,076,711)

Depreciation 0 21,709,674 0 30,000,000

Total Sources 2,,02 ,, (11,,) (1,0,11)

Uses of Working Capital

Fixed Asset Acquisitions (*) 0 0 0 0

Bond Principal Payment (*) 0 0 0 0

Reserve Contribution 1,872,213 0 0 0

Total Uses 1,2,21 0 0 0

Increase (Decrease) in Working

Capital 714,810 3,895,387 (11,655,677) (15,076,711)

Beginning Working Capital 11,414,218 11,655,677 11,655,677 15,551,064

Ending Working Capital 12,129,028 15,551,064 0 474,353

(*) Formal enterprise budgeting does not include budgeting for acquisition of fixed assets or the principal portion of debt service . As FY 2007-08 is a transition year between governmental budgeting and enterprise budgeting, these categories of expenses are included in Operating Expenses .

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CSD-1 Operations Top 10 Accounts*

Fiscal Year 2007-08

Contributions to Other Agencies $,0,000 This account is for contributions to other agencies, which include a $6 million loan repayment for the Bond-Waterman property to the Sacramento Regional County Sanitation District (SRCSD), $10,000 to the Business Environmental Resource Center (BERC), $5,000 to the Effie Yeaw Nature Center and $40,000 for a sponsorship at the Safety Center . This is a decrease of $45,000 from the 2006-07 budget .

Contributions to Other Funds $,0,0

This account is for contributions to other county funds, including $1,207,100 for the purchase of six pieces of heavy equipment, $200,000 to develop a plan to facilitate septic tank conversions and $2,232,890 for developer reimburse-ment projects for which CSD-1 Operations is advancing funds . The developer projects will be offset by trunk reim-bursements from the CSD-1 Trunk Fund and other revenue sources at a later date . This is an increase of $913,590 from the 2006-07 budget .

Bad Debt Expense $,00,000

This account is for the write-off of uncollectible customer accounts . A majority of the debt is offset by revenue received when the bad debts are transferred to the Teeter Tax Program . No change from the 2006-07 budget .

Municipal Services Agency MIS Support $2,, This account is for MIS contractor support for projects and computer maintenance costs provided by the Municipal Services Agency . This is an increase of $575,026 from the 2006-07 budget due to increased needs for contractor sup-port for MIS projects .

Utility Billing Services $2,2,12

This account is for the allocated cost of Consolidated Utility Billing Services to provide customer billing for CSD-1 and SRCSD monthly sewer service customers . This is a decrease of $384,147 due to a new cost-sharing plan between Water Resources, Waste Management and Code Enforcement .

County Facility Use Charges $2,111,2

This account is for costs paid to the County of Sacramento for the Ecology Lane and North County office buildings, corpora-tion yards and the South Warehouse on Conservacorpora-tion Way . This account is partially offset by rental payments received from SRCSD, Water Resources and Fleet Services . This is an increase of $43,178 from the 2006-07 budget .

Equipment Rental – Heavy $2,0,

This account is for costs paid to the General Services Fleet Division for fuel, maintenance and replacement costs of the fleet of heavy equipment . This is an increase of $452,463 from the 2006-07 budget due to higher fuel costs .

Chemical Supplies $1,0,000

These are the projected chemical costs to operate and maintain the collection system pump stations, lift stations and pipeline facilities . This is an increase of $600,000 from the 2006-07 budget due to CSD-1 converting from chlorine to bioxide at some facilities, which is more expensive . Bioxide is easier to administer by maintenance and operations staff, and safer than chlorine for the environment .

Insurance Liability $1,0,10

This account is for the allocated cost paid to the County Department of Risk Management for liability insurance for the district’s pipeline and facility pump stations . This is an increase of $40,470 from the 2006-07 budget .

Water Quality Services $1,2,000

This account is for costs paid to the Sacramento Regional County Sanitation District for administrative support services, assistance during sanitary sewer overflows, operating the Walnut Grove and Courtland treatment plants, and monitor-ing the SCADA alarm system for CSD-1 facilities on swmonitor-ing, graveyard and weekend shifts .

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Date Monthly Charge July 1, 1995 $4 .50 July 1, 1996 $4 .50 October 1, 1997 $5 .00 October 1, 1998 $5 .00 October 1, 1999 $5 .50 October 1, 2000 $5 .50 October 1, 2001 $6 .90 October 1, 2002 $7 .90 October 1, 2003 $9 .70 October 1, 2004 $11 .50 July 1, 2006 $13 .00 July 1, 2007 $14 .00

CSD-1 Monthly

Service Charge History

Year Fee Per ESD*

March 1, 1995 $379 March 1, 1996 $382 March 1, 1997 $390 March 1, 1998 $460 March 1, 1999 $470 March 1, 2000 $473 April 28, 2001 $600 April 1, 2002 $720 April 1, 2003 $720

Two-Tier Fee (Effective July 1, 200)**

Relief Expansion

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CSD-1 Budget Schedule

Trunk Fund

Fiscal Year 2007-08

FUND # 2A

Other Revenues 720,882 154,564 694,791 0

Total Operating Revenues 1,12,2 1,0,2 20,2,11 2,,00

Other Charges 6,590,356 5,729,328 15,395,000 14,842,000

Debt Service (*) 5,888,323 6,243,877 6,365,884 1,764,000

Fixed Assets (*) 0 0 0 0

Improvements 6,113,518 5,180,930 18,235,415 22,662,800

Interfund Charges/Reimb (5,900,000) 0 0 0

Total Operating Expenses 20,,11 2,,0 ,, 1,21,20

Net Operating Income (Loss) (7,254,883) (6,742,032) (37,840,295) (27,526,120)

Interest Income 1,147,757 3,114,513 500,000 675,000

Interest Expense (375,535) 225,321 0 (4,568,033)

Debt Issue Financing (32,003,192) 0 0 0

Revenues (Expenses) (1,20,0) ,, 00,000 (,,0)

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FUND # 2A (continued) BUDGET UNIT # 00000

Net Income (38,485,853) (3,402,198) (37,340,295) (31,419,153)

Total Sources (,,) (,02,1) (,0,2) (1,1,1)

Reserve Contribution 6,000,000 0 0 0

Total Uses ,000,000 0 0 0

Capital (44,485,853) (3,402,198) (37,340,295) (31,419,153)

Ending Working Capital 15,951,676 33,938,097 0 2,518,944

(*) Formal enterprise budgeting does not include budgeting for acquisition of fixed assets or the principal portion of debt service . As FY 2007-08 is a transition year between governmental budgeting and enterprise budgeting, these

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CSD-1 Budget Schedule

Rehabilitation-Capital Outlay Fund

Fiscal Year 2007-08

FUND # 2B

Other Revenues 1,763 84 0 0

Total Operating Revenues ,,22 ,1,022 ,,000 ,02,000

Other Charges 4,087 99,889 10,000 5,000

Debt Service (*) 3,925,548 4,162,584 4,243,922 1,176,000

Fixed Assets (*)

Improvements 6,195,284 5,991,201 32,873,719 22,620,000

Total Operating Expenses 1,02,2 1,0, 0,00, 2,2,

Net Operating Income (Loss) (7,128,103) (6,415,571) (43,352,396) (21,184,873)

Interest Income 3,167,188 2,818,910 1,600,000 675,000

Interest Expense 0 150,214 0 (3,045,355)

Debt Issue Financing (21,335,461) 0 0 0

Revenues (Expenses) (1,1,2) 2,,12 1,00,000 (2,0,)

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FUND # 2B (continued) BUDGET UNIT # 00000

Net Income (25,296,376) (3,446,447) (41,752,396) (23,555,228)

Total Sources (2,2,) (,,) (1,2,) (2,,22)

Total Uses 0 0 0 0

Capital (25,296,376) (3,446,447) (41,752,396) (23,555,228)

Ending Working Capital 43,355,127 38,305,949 0 14,750,721

(*) Formal enterprise budgeting does not include budgeting for acquisition of fixed assets or the principal portion of debt service . As FY 2007-08 is a transition year between governmental budgeting and enterprise budgeting, these categories of expenses are included in Operating Expenses .

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Detail Of Provisions For Reserves/Designations

Schedule 15

Fiscal Year 2007-08

Reserves/ Designations Amount Made Available for Financing by Cancellation

Increase or New Reserves/ Designations to be Provided in Budget Year Total Reserves/ Designation Fund

No. CSD-1 Fund June 30, 2006Balance as of mended

Recom-Approved/ Adopted by the Board of Directors Recom-mended Approved/ Adopted by the Board of Directors Budget Year 240 2000 Revenue Bonds Fund General Reserve 51,123 0 0 0 0 51,123 20 TOTAL 1,12 0 0 0 0 1,12 267 Operating Fund General Reserve 5,372,213 0 0 0 0 5,372,213 Reserve for Replacement 4,800,000 0 0 0 0 4,800,000

Reserve for NCCY

Repayment 12,000,000 0 0 0 0 12,000,000 2 TOTAL 22,12,21 0 0 0 0 22,12,21 268 Trunk Fund Trunk Improvements Reserve for Construction 15,743,336 0 0 0 0 15,743,336 Rate Stabilization Reserve 7,000,000 0 0 0 0 7,000,000 2 TOTAL 22,, 0 0 0 0 22,, GRAND TOTAL ,,2 0 0 0 0 ,,2

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CSD-1 2007-12 Capital Improvement Program*

As approved by the District Board of Directors in November 2006

Project Name Description Total Project2007

Cost * Start Date End Date Other Factors

Rio Linda/Dry Creek

Relief Project New replacement sewer along 5

th

Street, K Street, and 6th_{Street; new}

replacement sewer along L Street, 6th

Avenue and K Street in Rio Linda .

$6 .1 million 2004/05 2008/09

Watt Avenue Sewer

Replacement New replacement sewer along Watt Avenue between Bainbridge Drive and

Owens Way, and new parallel sewer along Watt Avenue between Owens Way and Elkhorn Boulevard .

$1 .6 million 2005/06 2007/08

Larry Way Pump

Station Upsizing New pump station to replace existing station S-16 . $5 .0 million 2004/05 2008/09

Don Julio Boulevard

Sewer Replacement Diversion sewer to the future Upper Northwest Interceptor at the

intersection of Don Julio Boulevard and Elkhorn Boulevard .

$5 .1 million 2006/07 2010/11

Random/Arden Creek Sewer Replacement

New replacement sewer along Random Lane, Arden Creek Road and

Watt Avenue . $8 .0 million 2004/05 2007/08

Arden Way/Bell

Street Diversion Diversion sewer to the existing Interceptor along Bell Street . $0 .7 million 2005/06 2007/08

Berkshire/Sun Maiden Replacement

New replacement sewer along Berkshire Way, Maison Way, Rowena

Way and Hurley Way . $4 .5 million 2004/05 2007/08

Rollingwood Boulevard Sewer Replacement

Upsize existing 12” sewer in

Rollingwood Boulevard from Antelope

Avenue to Oakberry Way . $2 .4 million 2007/08 2010/11

Pasadena Avenue

Relief Sewer Parallel existing sewer in Pasadena Avenue from Spencer Way to Cypress

Avenue . $3 .7 million 2005/06 2010/11

International Drive

Sewer Diversion New sewer along International Drive between Capital Center Drive and

Reserve Drive to divert flow to a new 72” Bradshaw Interceptor . Abandon Capital Center pump station and force main along International Drive between Reserve Drive and Zinfandel Drive .

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CSD-1 2007-12 Capital Improvement Program*

Project Name Description

2007 Total Project

Cost * Start Date End Date Other Factors

Old Auburn Pump Station and Relief Sewer

Diversion to a new pump station; force main in Old Auburn Road from Robert Creek Court to Daffodil Way; new sewer in Old Auburn Road from Daffodil Way to Fair Oaks Boulevard, connecting to the Upper Northwest Interceptor .

$11 .2 million 2004/05 2009/10

Sunrise/Penn Pump Station and Relief Sewer

Diversion to a new pump station; force main in Sunrise Boulevard, Sunhill Drive, Birdcage Street and Uplands Way from Arcade Creek to Primrose Drive; new sewer in Primrose Drive and Pennsylvania Avenue from Birdcage Street to Sunset Avenue, con-necting to the Sunrise Interceptor .

$19 .5 million 2004/05 2008/09

Beech Oak Sewer

Diversion Oak Avenue from Beech Avenue to Hazel Avenue (divert flow from 6”

sewer in Beech Avenue to new Oak Avenue pump station) .

$0 .9 million 2004/05 2008/09

Mariposa Avenue Pump Station and Force Main

Divert to a new pump station on Mariposa Avenue at Pleides Avenue; force main in Mariposa Avenue and Madison Avenue to Primrose Drive .

$3 .7 million 2004/05 2007/08

Center Parkway Pump Station Improvement

Upsize existing pumps; new

replace-ment sewer along same alignreplace-ment . $1 .1 million 2008/09 2010/11

Walnut Grove Pump Station and Force Main

In response to a more stringent operating permit, the treatment plant will be closed and a pump station and force main constructed .

$15 .3 million 2004/05 2008/09

Courtland Pump Station and Force Main

In response to a cease and desist order, the treatment plant will be closed and a pump station and 15 miles of force main constructed .

$11 .8 million 2004/05 2007/08

Trunk Projects –

Category 2 A number of master plans identified trunk relief projects to provide sewer

capacity for existing customers and future growth .

$80 .0 million 2011/12 2020/21

Marconi/Bell Sewer

Replacement Upsize sewers along Marconi Avenue between Watt Avenue and Bell Street . $3 .9 million 2007/08 2010/11

Maryal Easement

Sewer Replacement Upsize sewer between Eastern Avenue and Watt Avenue parallel to Maryal

Drive and Ione Street . $1 .4 million 2007/08 2010/11

Saybrook Sewer

Replacement Upsize existing sewers in Saybrook Drive between Stonehand Avenue and

Biglow Drive $1 .8 million 2007/08 2010/11

Pecan/Madison

Sewer Replacement Upsize existing sewers from the inter-section of Pershing Avenue and Pecan

Avenue to Madison Avenue . $1 .3 million 2007/08 2010/11

Main/Arden Gold

Sewer Replacement Upsize existing sewers in easements east of Main Avenue north of the

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CSD-1 2007-12 Capital Improvement Program*

Project Name Description Total Project2007

Cost *

Start Date End Date Other Factors

Templeton/Madison

Sewer Replacement Upsize existing sewers in Templeton Drive, Edgerly Way and Madison

Avenue from Millburn Street to east of Garfield Avenue .

$3 .1 million 2007/08 2010/11

Aerojet Sewer

Replacement Upsize existing sewer along Aerojet Drive between Baltimore Street and

Folsom Boulevard . $1 .4 million 2007/08 2010/11

Lower Center Parkway Sewer Replacement

Upsize existing sewer along Center

Parkway . $1 .0 million 2007/08 2010/11

Miscellaneous Sewer Diversion Projects

Includes Scotland Drive ($0 .1), But-terball Way ($0 .1), Old Auburn Road ($0 .1), Fair Oaks Boulevard ($0 .1), Sunset Avenue ($0 .1) and Orange Avenue ($0 .1) .

$0 .6 million 2006/07 2010/11

Condition

Assess-ment Assess existing condition of collection system to identify additional

rehabili-tation projects . $6 .0 million 2002/03 2007/08

Central Trunk Line severely corroded pipe from

Fruit-ridge Road to the SRWTP to extend its

useful life . $30 .0 million 2004/05 2009/10

Annual

Rehabilita-tion Projects A number of high-priority rehabilita-tion projects identified and prioritized

each year for immediate rehabilitation . $50 .1 million 2010/11 2020/21

$5 .0 million per year

SCADA Supervisory Control and Data

Acquisi-tion (SCADA) provides central moni-toring of all facilities, enabling staff to respond to emergencies and failures .

$5 .2 million 2005/06 2007/08

RCP Trunk

Rehabili-tation Rehabilitate reinforced concrete pipe showing corrosion . $40 .0 million 2007/08 2011/12

Small Pipeline

Rehabilitation Annual rehabilitation of various small pipelines in the service area . $28 .0 million 2007/08 2020/21 $2 .0 million per year

Pump Station

Rehabilitation Annual rehabilitation of various pump stations . $12 .5 million 2007/08 2011/12 $2 .5 million per year

Five-Year Project Cost Total $11. million * Total Project Costs extend beyond the 2007-08 fiscal year and are in Year 2005 dollars.

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