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01-13-20 Work Session Agenda and Materials
Page 1 of 1 CITY COUNCIL January 13, 2020, at 7:00 p.m. City Hall Council Chambers, 201 First Avenue East A. CALL TO ORDER B. DISCUSSION ITEMS 1. 2019 Cost-Based Utility Rate Study and Impact Fee Review (Discussion Continued from 11-25-19 Work Session) C. PUBLIC COMMENT Persons wishing to address the council are asked to do so at this time. Those addressing the council are requested to give their name and address for the record. Please limit comments to three minutes. D. CITY MANAGER, COUNCIL, AND MAYOR REPORTS E. ADJOURNMENT UPCOMING SCHEDULE / FOR YOUR INFORMATION City Offices Closed – January 20, 2020 – Martin Luther King, Jr. Birthday Next Regular Meeting – TUESDAY, January 21, 2020, at 7:00 p.m. – Council Chambers Next Work Session – January 27, 2020, at 7:00 p.m. – Council Chambers Reasonable accommodations will be made to enable individuals with disabilities to attend this meeting. Please notify the City Clerk at 758-7756. 201 1st Avenue East PO Box 1997 Kalispell, MT 59903 Phone: 406-758-7720, Fax: 406-758-7831 www.kalispell.com /public_works MEMORANDUM Date: January 7, 2020 TO: Doug Russell – City Manager FROM: Susie Turner, PE – Public Works Director SUBJECT: 2020 Cost-Based Utility Rate Study and Impact Fee Review MEETING DATE: January 13, 2020 BACKGROUND: Since the summer of 2019 Public Works has been working with HDR, Engineering on a water and sewer rate study and impact fee update. The rate study incorporates a revenue requirement analysis, cost of service analysis, and development of corresponding rate structures to generate adequate funds in order to: Maintain the same quality of service Fund capital projects – rehab, replacement, and new growth projects Fund an equipment replacement plan Maintain target reserve balances The goal of this presentation will be to review the revenue requirement analysis for the water and sewer funds, provide an in-depth review of the cost of service analysis (COSA) and rate schedule, and discuss alternate impact fees and their corresponding effect on the proposed rate adjustments. In previous work sessions, an in-depth review of the financial policy, revenue requirements, and an impact fee update was discussed with Council. Key items presented in this meeting will be the COSA and the corresponding rate schedule. The COSA analysis considers the equitable allocation of the revenue requirement between various customer classes of service. The rate design provides the cost-base rate for each class of service to meet revenue requirements. During the meeting, staff will be looking to gain input from the Council on the metering system, proposed rate adjustments and utilization of impact fee revenues. Enclosed for reference during the meeting are the following draft documents: 1. Water and Sewer Rate and Impact Fee Presentation 2. Water Rate Study 3. Sewer Rate Study 4. Impact Fees for Water and Wastewater Report © 2014 HDR, all rights reserved. January 13, 2020 Water and Sewer Rate and Fee Study Results and Recommendations City Council Work Session Purpose of the Presentation Water Rate Study Results, Alternatives, and Recommendations Sewer Rate Study Results and Recommendations Water and Sewer Impact Fees Summary and Alternative Scenarios Gain Council Policy Direction Next Steps 2 Overview of Rate Study Process 3 Rate Design Design cost-based rates for each class of service to meet the revenue needs of the utility, along with any other rate design goals and objectives Cost of Service Analysis Equitably (proportionally) allocates the revenue requirementbetween the various customer classes of service Revenue Requirement Analysis Compares the revenue of each utility to its expensesto evaluate the adequacy of the overall level of the rates Financial/Rate Policies Policy guidelines to the rate setting process 3 Financial/Rate Setting Policies Reserve Levels •Operating Reserves = 30 Days minimum, 90 days target of O&M expenses •Impact Fee Reserves = no required minimum •Capital Improvement & Emergency Reserve = Water and Sewer $400,000 each •Bond Reserves = Based on legal requirements (bond covenants) •Debt Service Coverage = 1.25 minimum •Equipment Replacement Plan = Annual average of five-year equipment replacement plan CIP from Rates •Fund, at a minimum, an amount equal to annual depreciation expense Funding of CIP •Prudently use available reserves •Rate funded capital improvements projects •Growth-related projects funded from impact fees (as available) •Long-term debt as needed 4 Water Rate Study Results Summary of the Water Capital Improvement Plan 6 Proposed TOTAL FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY '20 to '25 Growth Related Projects Four Mile Trans. Main (Phase 1)$2,689 $0 $0 $0 $0 $0 $2,689 West Reserve Trans. Main (Phase 1)0 0 0 655 0 0 655 1st Avenue West Connection 0 0 0 0 147 0 147 1 MG Elevated Storage Tank 448 5,951 0 0 0 0 6,399 Northwest Well #1 0 1,730 0 0 0 0 1,730 Northwest Well #2 0 0 0 0 0 0 0 New Meters (City Project)46 52 53 54 55 56 314 Construct Grossweiler Well 185 0 0 0 0 0 185 Misc. Contract Main Upsize 440 150 150 150 150 150 1,190 -------------------------------------------------------------------------------------------------------- Total Growth Related Projects $3,808 $7,883 $203 $858 $351 $206 $13,308 Renewal and Replacement Projects Water Distrib. Control System Updates $305 $0 $0 $0 $0 $0 $305 Buffalo Hills Flow Control Upgrades 0 138 0 0 0 0 138 Buffalo Hill Booster Station Upgrades 0 0 0 435 0 0 435 Small Diameter CA 0 0 0 138 0 0 138 Backbone CA 0 140 0 0 0 0 140 Shop Complex Pavement Restoration 5 0 0 0 0 0 5 10th Ave W and 2nd St W R&R 535 0 0 0 0 0 535 1st Ave WN R&R 210 0 0 0 0 0 210 6th St W R&R 0 0 0 0 0 156 156 2nd Ave W (South) R&R 0 0 0 354 0 0 354 Conrad Drive R&R 247 0 0 0 0 0 247 2nd Ave W (North) R&R 0 301 0 0 0 0 301 1st Ave W R&R 0 0 0 0 280 0 280 7th Ave WN R&R 0 0 0 0 0 698 698 8th Ave W R&R (City Project w/Street)0 0 0 0 3,015 0 3,015 Meters R&R (City Project)151 308 289 296 303 310 1,656 L Zone Reservoirs Roof (City Project)0 0 3,942 0 0 0 3,942 6th Street East R&R 0 0 0 508 0 0 508 3rd&4th St W(Storm Addn) R&R 0 0 939 0 0 0 939 Machinery & Equipment 45 0 0 0 0 0 45 Noffsinger Rehabilitation Alternative 0 519 1,272 0 0 0 1,791-------------------------------------------------------------------------------------------------------- Total Renewal and Replacement Projects $1,498 $1,406 $6,442 $1,732 $3,597 $1,164 $15,838 Future Capital Projects $0 $0 $0 $0 $0 $549 $549 TOTAL CAPITAL IMPROVEMENT PROJECTS $5,305 $9,289 $6,644 $2,590 $3,948 $1,919 $29,695 Projected Water Capital Improvement Funding Plan 7 Capital Projects $29.7 million of CIP projects for 2021 -2025 Impact Fees Assumed ($500)/ year to support non-bonded Growth CIPs New SRF Loan Loan Amounts Required to Support CIPs Proposed TOTAL FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY '20 to '25 Capital Projects $5,305 $9,289 $6,644 $2,590 $3,948 $1,919 $29,695 Less: Reserves (389)(5,024)(0)(695)(888)(194)(7,190) Impact Fees (1,342)(500)(500)(500)(500)0 (3,342) New SRF Loan (2,674)(2,700)(4,914)0 (1,000)0 (11,288)___________________________________ Total Rate Funded Capital $900 $1,065 $1,230 $1,395 $1,560 $1,725 $7,875 Summary of the CIP Projects ($000s) Projected Ending Operating Reserve Balance 8 FY 2020 operating cash reflects anticipation of future capital project needs Target operating cash (90 days O&M) levels through test period Impact fees annually offset debt service and capital needs Summary of the Water Revenue Requirement Equipment replacement program equals annual average of five-year plan; approximately $120,000 per year Meets all financial policy targets over projected 2020 to 2025 period Maintains current level of service o Customer growth 1% annually based on WFPU characterization and past annual revenue analysis o Proposed FY 2020 budget using assumed escalation factors o Assumed one new FTE in FY 2024, shared 50/50 between water and sewer o Equipment Replacement Program Reserve based on the average of the five year plan Assumed 50% of current impact fee revenue would offset debt service payments ($250,000) $2.6 million SRF loan, FY 2020, at 2.5% for 20 years for the Four Mile Transmission Main Project Rate adjustment reflects overall increase in revenue across all rate components (fixed, meter, consumption) and may not reflect actual customer bill impacts based on final rate design Water Revenue Requirement – Conclusions and Recommendations 9 Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%9.9%9.5%9.0%9.0%4.0% Avg. Monthly Residential Bill [1]$22.88 $22.88 $25.17 $27.56 $30.04 $32.75 $34.06 Monthly $ Change $0.00 $2.29 $2.39 $2.48 $2.70 $1.31 Cumulative $ Change $0.00 $2.29 $4.68 $7.16 $9.87 $11.18 [1] Average bill based on 3/4-inch meter, 6,000 gallons Summary of the Rate Transition Plan Long-Term Revenue Requirement Projection Equipment Replacement Program reserve included in expenditures Reflect ordinary renewal and replacement capital needs Future (FY 2026 –FY 2030) rate funded capital average $2 million annually Recommend 2.0% –3.0% annual adjustments beyond FY 2025 to maintain current level of services 10 Overview of Cost of Service What is cost of service? •Analysis to equitably allocate the revenue requirement to the various customer classes of service Why cost of service? •Generally accepted as “fair and equitable” •Avoids subsidies •Revenues track costs •Provides an accurate price signal Objectives of cost of service •Determine if subsidies exist •Develop average unit costs 11 Water Cost of Service –Allocation and Distribution 12 Overview of the WaterCost of Service Results –FY 2021 13 Cost of service differences: o Irrigation cost allocation reflects peaking o Fire protection cost allocation based on capacity, and public and private split Total Residential Commercial Irrigation Private Fire Revenues at Present Rates $3,194 $1,357 $1,145 $598 $94 Total Allocated Cost 3,510 1,245 1,205 981 78 Balance/(Deficiency) of Rates ($315)$111 ($60)($383)$16 Required % Change in Rates 9.9%-8.2%5.2%64.0%-16.9% Summary of Cost of Service Results FY 2021 ($000s) Overview the Water Cost of Service Unit Costs 14 Summary of the Present and Proposed Water Rates – 15 Fixed charge held at overall adjustment Meter charge is est. meter costs in FY 2021 Private fire no adjustment in FY 2021 All consumption same charge Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%9.9%9.5%9.0%9.0%4.0% Residential & Commercial Fixed Charge (per account)$7.50 $7.50 $8.25 $9.05 $9.85 $10.75 $11.20 Meter Size (Rate/Cycle) 3/4"$0.80 $0.80 $1.10 $1.20 $1.30 $1.40 $1.45 1"1.38 1.38 1.69 1.85 2.00 2.20 2.30 1 1/2"2.68 2.68 3.09 3.40 3.70 4.05 4.20 2"3.75 3.75 4.45 4.85 5.30 5.80 6.05 3"14.10 14.10 10.29 11.25 12.25 13.35 13.90 4"19.88 19.88 14.24 15.60 17.00 18.55 19.30 6"22.64 22.64 22.64 24.80 27.05 29.50 30.70 Hosting Fee (per metering system) Consumption Charge ($/1,000 gallons)$2.43 $2.43 $2.32 $2.54 $2.77 $3.02 $3.14 Sprinkling (May, Jun, Jul, Aug, Sep, Oct) Usage in excess of the average preceding 4 months ($/1,000 Gal.)$1.55 $1.55 $2.32 $2.54 $2.77 $3.02 $3.14 Irrigation (Fixed + Meter + Volume) All Consumption ($/1,000 Gal.)$1.55 $1.55 $2.32 $2.54 $2.77 $3.02 $3.14 Private Fire Protection ($/Month) 2"$24.80 $24.80 $24.80 $27.15 $29.60 $32.25 $33.55 3"29.25 29.25 29.25 32.05 34.95 38.10 39.60 4"32.50 32.50 32.50 35.60 38.80 42.30 44.00 6"40.10 40.10 40.10 43.90 47.85 52.15 54.25 8"51.00 51.00 51.00 55.85 60.90 66.40 69.05 10"70.35 70.35 70.35 77.05 84.00 91.55 95.20 COST OF SERVICE ADJUSTMENTS IN FY 2021 To be determined Water Rate Residential/Commercial Bill Comparison 16 Average use is 6,000 gallons a month, 4,000 winter Fixed and meter charge paid through out year Proposed average rate of $23.27 based on fixed charge at adjustment level, meter charge at cost, and consumption charge same for all (res/comm, sprinkling, irrigation) Water Rate Irrigation Bill Comparison 17 Irrigation pays fixed, and meter charge 6 months of year only Meter System Update Review GOAL: Operate and maintain a Metering System that accurately accounts for customer water usage, has low maintenance requirements, and low failure rates. Experiencing distribution delays, a lower rate of radio life expectancy, and warranty adherence issues Replace current system with a reliable, low maintenance and low failure rate mobile system. Reduce inefficiencies, employee time, and long-term costs Options Cellular Reading System •Increased level of service•24/7 Usage Access •Leak detection alerts•Additional rate increase needed •Implemented over 10 years (max)•Change out existing, Install New Fixed Base Network •Increased level of service•24/7 Usage Access •Leak detection alerts•Additional rate increase needed •Implemented over 10 years (max)•Change out existing, Install New Maintain Mobile with Option to Upgrade to Cellular •Maintain current level of service•Option included in Revenue Analysis•No additional rate increase•Implemented over 10 years •Change out existing, Install New A B C 10 Yr = $4,780,9525 Yr = $2,035,581 10 Yr = $5, 103,6365 Yr = $2,534,570 10 Yr = $3,759,5405 Yr = $1,773,657 18 Summary of the Meter System Options – 19 Mobile option is previous shown revenue requirement analysis All options -rate adjustment based on FY 2025 cash balance City will evaluate final recommendation through RFP process, costs, and Council direction on funding levels within rates FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Mobile Meter 10 Yr Change-out Replacement $151,263 $309,186 $290,856 $297,575 $304,409 $311,361 Impact Fees (New Meters)$45,600 $48,934 $50,282 $51,842 $53,617 $55,613 Rate Adjustment 0.0%9.9%9.5%9.0%9.0%4.0% Operating Cash Balance $7,789,386 $2,760,159 $2,417,831 $1,380,467 $687,929 $724,535 Cellular Meter 10 Yr Change-out Replacement $151,263 $316,537 $322,489 $338,167 $353,965 $369,888 Impact Fees (New Meters)$45,600 $53,579 $58,303 $64,948 $73,552 $84,154 Rate Adjustment 0.0%10.5%10.5%8.5%9.5%2.0% Operating Cash Balance $7,789,386 $2,766,978 $2,441,491 $1,392,868 $699,291 $740,573 Fixed Meter 10 Yr Change-out Replacement $151,263 $594,953 $389,567 $397,573 $405,746 $414,089 Impact Fees (New Meters)$45,600 $63,920 $65,198 $66,502 $67,832 $69,189 Rate Adjustment 0.0%19.5%3.5%9.0%8.5%2.0% Operating Cash Balance $7,789,386 $2,765,719 $2,417,229 $1,383,478 $683,444 $736,229 Summary of Rate Transition Plan for Meter Options Council Input and Policy Direction on Water Rate Study Recommendations Maintained Current Levels of Service Maintained Financial/Rate Policies Meter System Update o Change out system –Mobile, Fixed Base Network or Cellular (5-year window; future cost increases both annual and monthly fees); or combined Overall System Revenue Adjustment -Rate Transition Plan Cost of Service Transition -Irrigation/Sprinkling (consumption rate same for all) Fixed and Meter Replacement Fee o Monthly fixed and meter charge paid throughout the year. Remove option for “skip bill” on fixed and meter charges Annual Impact Fee Utilization Review o Assumed 50% of current impact fee revenue would offset debt service payments o Remaining impact fee revenue supports non-bonded growth related projects Residential/Commercial Use Irrigation Fire Flows 20 Sewer Rate Study Results Summary of the Sewer Treatment Capital Improvement Plan 22 Propose TOTAL FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY '20 to '25 % Growth Treatment 100%Growth New EQ Basin to Primary Clarifier $470 $2,349 $0 $0 $0 $0 $2,819 Regulatory Convert Sec. Trt. System 5-Stage 0 0 0 0 118 1,413 1,531 Regulatory Dome Covers on Secondary Clarifiers 0 403 3,199 1,621 0 0 5,223 Regulatory Modify Reaeration Basin and Cover 0 0 0 0 32 373 405 39%Growth Construct City Composting Facility 292 0 0 631 7,565 0 8,488 Rehab/R Biofilter Bed Rehabilitation 0 0 0 6 70 0 76 45%Growth Chemical Room Modifications 0 0 0 29 348 0 377 45%Growth Digester Chemical Feed System 0 0 0 0 0 10 10 Rehab/R Replace Belt Filter Press 0 0 0 0 0 50 50 66%Growth Influent Piping & Diversion Rehab.0 50 171 0 0 0 221 Rehab/R Secondary Digester Lids Replcmnt 531 0 0 0 0 0 531 Rehab/R E. Sec. Clarifier Coating Rehab.75 0 0 0 0 0 75 Rehab/R Misc Replacement/Maint./Repair 118 100 100 100 100 100 618 Rehab/R TWAS Roof Replacement 15 0 0 0 0 0 15 Rehab/R Machinery & Equipment 126 0 0 0 0 0 126 __________________________________________ Total Treatment Capital $1,626 $2,902 $3,470 $2,387 $8,233 $1,946 $20,564 % Growth $584 $2,382 $113 $259 $3,107 $5 $6,449 % Regulatory 0 403 3,199 1,621 150 1,786 7,159 % Rehab and Replacement 1,042 117 158 507 4,976 156 6,956__________________________________________ Total $1,626 $2,902 $3,470 $2,387 $8,233 $1,946 $20,564 Projected Summary of the CIP Projects ($000s) Summary of the Sewer Collection Capital Improvement Plan 23 Propose TOTALFY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY '20 to '25 % Growth Collection46%Lift Station #3 Main Improvements $0 $0 $407 $3,666 $0 $0 $4,074 56%Bluestone Upsize 0 0 0 0 0 188 188 84%Lift Station #9 Improvements 0 1,738 0 0 0 0 1,738 50%Rose Crossing West Improvements 0 0 0 0 2,082 0 2,082 Existing City CIP "SEW 16" 0 255 0 0 0 0 255 Machinery and Equipment 44 0 0 0 0 0 44 Existing City CIP "SEW 20"82 0 0 0 0 0 82 Existing City CIP "SEW 33" 50 50 50 50 50 50 300 100%Existing City CIP "SEW 55" 2,935 0 0 0 0 0 2,935 Existing City CIP "SEW 68" 233 0 0 0 0 0 233 Existing City CIP "SEW 70" 80 0 0 0 0 0 80 Existing City CIP "SEW 72" 20 0 0 0 0 0 20 40%Existing City CIP "SEW 74"0 0 1,315 0 0 0 1,315 Existing City CIP "SEW 75" 0 335 0 0 0 0 335 Existing City CIP "SEW 78" 0 0 1,065 0 0 0 1,065 Existing City CIP "SEW 79" 0 0 0 596 0 0 596 Existing City CIP "SEW 80" 0 0 0 0 885 0 885 Existing City CIP "SEW 82" 0 0 0 809 0 0 809 Existing City CIP "SEW 83" 0 1,204 0 0 0 0 1,204 Existing City CIP 600 0 0 0 0 0 600 66%Existing City CIP "SEW 92" 0 169 0 0 0 0 169 Shop Complex Pavement Restoration 5 0 0 0 0 0 5 Risk-Based Annual Sewer Rehab 255 260 265 271 276 282 1,609 100%Growth and Development (Oversize)300 318 318 318 318 318 1,892 __________________________________________ Total Collection Capital $4,603 $4,330 $3,420 $5,711 $3,612 $837 $22,513 % Growth Related $3,235 $1,890 $1,032 $2,005 $1,359 $423 $9,944 Total Capital $6,229 $7,232 $6,891 $8,098 $11,845 $2,783 $43,077 % Growth Related $3,235 $1,890 $1,032 $2,005 $1,359 $423 $9,944 Projected Summary of the CIP Projects ($000s) Overview of the Sewer Capital Project Plan – Sewer Capital Improvement Funding Plan 24 Capital Projects See pg 8/32 for Collection CIP List See pg 7/32 for WWTP CIP List Impact Fees Assumed ~$775K/ year to support non-bonded Growth CIPs New SRF Loan Loan Amounts Required to Support CIPs Proposed TOTAL FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY '20 to '25 Treatment Capital Projects $1,626 $2,902 $3,470 $2,387 $8,233 $1,946 $20,564 Less: Reserves (192)(325)(325)(325)(325)0 (1,492) Impact Fees (584)(225)(225)(225)(225)(796)(2,280) New SRF Loan 0 (1,442)(1,950)(807)(6,593)0 (10,792)___________________________________ Rate Funded CIP $850 $910 $970 $1,030 $1,090 $1,150 $6,000 Collection Capital Projects $4,603 $4,330 $3,420 $5,711 $3,612 $837 $22,513 Less: Reserves (3,632)0 0 0 0 0 (3,632) Developer Contr.0 0 0 0 (1,041)0 (1,041) Impact Fees (451)(550)(550)(550)(550)(17)(2,669) New SRF Loan 0 (3,200)(2,230)(4,461)(1,261)0 (11,151)___________________________________ Rate Funded CIP $520 $580 $640 $700 $760 $820 $4,020 Total Rate Funded Capital $1,370 $1,490 $1,610 $1,730 $1,850 $1,970 $10,020 Projected Summary of the CIP Projects ($000s) Summary of the Sewer Revenue Requirement and Reserves 25 •FY 2020 operating cash levels reflect anticipation of future capital project needs •Target operating cash (90 days O&M) levels through test period •Impact fees annually offset debt service and capital needs Equipment replacement plan equals annual average of five-year plan; approximately $169,000 per year Sewer Revenue Requirement – Conclusions and Recommendations 26 Meets all financial policy targets over projected 2020 to 2025 period Maintains current level of service o Customer growth of 1% annually, WW Facility Plan Update and past annual revenue analysis o Proposed FY 2020 budget using assumed escalation factors o Treatment two new FTE in FY 2023, collection one new FTE in FY 2024 shared 50/50 water/sewer o Equipment Replacement Program Reserve based on the average of the five year plan Assumed 50% of current impact fee revenue would offset debt service payments ($500,000) $14.0 million SRF loan in FY 2020 for Westside Interceptor Project Rate adjustment reflects overall increase in revenue and may not reflect actual customer bill impacts Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%35.0%13.6%13.9%5.9%5.7% Avg. Monthly Residential Bill [1]$27.56 $27.56 $40.02 $42.62 $45.39 $48.34 $51.49 Monthly $ Change $0.00 $12.46 $2.60 $2.77 $2.95 $3.14 Cumulative $ Change $0.00 $12.46 $15.06 $17.83 $20.78 $23.93 [1] Average bill based on 4,000 gallons Summary of the Rate Transition Plan Long-Term Revenue Requirement Projection Reflects ordinary renewal and replacement needs Recommend 3% annual adjustment beyond 2026 to meet current level of services 27 Sewer Cost of Service Analysis Evergreen contract (0.805/5.4 mg total capacity = 14.9%) Contract excludes the following: Collection/conveyance costs from properties within Kalispell to WWTP Treatment costs related to Kalispell’s inflow and infiltration (I/I) Billing expense for properties within the City of Kalispell Rate study which establishes individual treatment rates (both volume and base) superseded rate method Sewer cost of service split between treatment and collection o Treatment costs are treatment operating and lab costs o Collection costs are collection operating and billing cost City staff and HDR have met with Evergreen, three separate times, to discuss RR and COSA results 28 Sewer Cost of Service –Allocation and Distribution 29 Overview of the SewerCost of Service Results 30 Cost of service differences o Treatment allocated to City and Evergreen based on Evergreen contract o Collection allocated to City only Total City Treatment Evergreen Collection City Combined Revenues at Present Rates $4,634 $2,966 $488 $1,180 $4,146 Total Allocated Cost 6,599 3,531 578 2,489 6,021 Balance/(Deficiency) of Rates ($1,965)($566)($90)($1,309)($1,875) Required % Change in Rates 42.4%19.1%18.4%110.9%45.2% Summary of Cost of Service Results FY 2021 ($000s) Overview of the SewerCost of Service Unit Costs 31 Cost of service differences o Treatment allocated to City and Evergreen based on Evergreen contract o Collection allocated to City only Summary of the Sewer Rates Present and Proposed Rates 32 Maintained the current customer classes of service o Residential and Commercial ( Treatment and Collection) o Evergreen Contract (Treatment Only) Proposed new strength surcharge rates based on cost of service results (BOD, SS are currently being assessed under different approach) Surcharges will change as future WWTP is determined Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge ($ / Account / Month)$8.44 $8.44 $12.26 $13.05 $13.90 $14.80 $15.77 Volume Charge ($ / 1,000 gallons)4.78 4.78 6.94 7.39 7.87 8.38 8.93 Evergreen (Treatment Only) Fixed Charge $6.22 $6.22 $7.37 $7.85 $8.36 $8.90 $9.48 Volume Charge ($ / 1,000 gallons)2.50 2.50 2.96 3.15 3.36 3.58 3.81 Strength Surcharge - Over Limit > than (mg/l) of: Bio-chemical Oxygen Demand ($/Lbs) *250 $0.18 $0.19 $0.20 $0.21 $0.22 Suspended Solids ($/Lbs) *250 0.76 0.81 0.86 0.92 0.98 Phosphorus ($/Lbs)7 New 6.70 7.13 7.59 8.08 8.61 Nitrogen ($/Lbs)40 New 1.37 1.46 1.55 1.65 1.76 * BOD and SS are currently being assessed under a different approach. Summary of the Proposed Rates Sewer Residential/Commercial Bill Comparison -$ / Month (FY21) 33 Evergreen Sewer Bill Comparison –$ / Month per 1,000 gallons (FY 21) 34 Evergreen average usage is 11,200,000 gallons a month Council Input and Policy Direction on Sewer Rate Study Recommendations Maintained Current Levels of Service Maintained Financial/Rate Policies Overall System Revenue Adjustment -Rate Transition Plan Evergreen COSA-Rate o COSA -volume capacity (per contract) and volume operating o Same % adjustment applied to Evergreen Rate Annual Impact Fee Utilization Review o Assumed 50% of current impact fee revenue would offset debt service payments o Remaining impact fee revenue supports non-bonded growth related projects Residential/Commercial/Industrial Use Conveyance Treatment 35 Water and Sewer Rate Study Summary Conclusions and Recommendations Water o The CIP includes option for the mobile meter program o Fixed charge held at overall rate adjustment, meter charge updated with meter cost** ,sprinkling and irrigation for FY 2021 at cost of service, private fire held at current rate for FY 2021. Sewer o RR was split between treatment and collection to evaluate Evergreen cost of service o Across the board % adjustments fix charge and volume charge for all classes starting FY 21. o Same % adjustment applied to Evergreen 36 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%35.0%13.6%13.9%5.9%5.7% Summary of the Rate Transition Plan FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%9.9%9.5%9.0%9.0%4.0% Summary of the Rate Transition Plan Combined Water & Sewer Rate Survey Comparison Average Residential Bill (FY21) 37 Development of Water and Sewer Impact Fees Development Impact Fees Calculation of the Fees Plant Value Existing and Future ERUs Future CIP Future ERUs Maximum Allowable Impact Fee+= Buy-In Component Growth Component Combined Method The fee is determined by bringing current assets, into current day dollars (applying cost index) plus future capital related to growth, minus the capital debt payments Method for Determining Plant Value: o Replacement Cost (Original cost, plus Engineering News Record, Construction Cost Index (ENR-CCI) from installment date) o Less outstanding debt service principal Future CIP o 10 Year CIP Plan (Current Facility Plans) o Proportion to serve growth ERUs o Existing –Current 2018 Demand o Future 2030 –Land use projection39 Summary of Water and Sewer Impact Fees 40 Present impact fees last updated in 2013 2013 water impact fee not adopted at full level of $5,976/ERU Water and Sewer impact fees based on 1 ERU $6,044 Combined Treatment and Collection Fee, Prior to 5% Administrative Fee Present Calculated Less Depr.$Calculated $ Impact Fee Impact Fee Change Impact Fee Change Water $2,445 $2,994 $549 $6,420 $3,975 Plus: 5% Administration Fee 122 150 28 321 199 Total Water Impact Fee $2,567 $3,144 $577 $6,741 $4,174 Sewer Treatment $1,912 $2,057 $145 $3,014 $1,102 Plus: 5% Administration Fee 96 103 7 150 54 Total Treatment Impact Fee $2,008 $2,160 $152 $3,164 $1,156 Collection $3,571 $2,416 ($1,155)$3,030 ($541) Plus: 5% Administration Fee 178 121 (57)152 (26) Total Collection Impact Fee $3,749 $2,537 ($1,212)$3,182 ($567) Total Sewer Impact Fee $5,757 $4,697 ($1,060)$6,346 $589 Combined $7,928 $7,467 ($461)$12,464 $4,536 Plus: 5% Administration Fee 396 374 (22)623 227 Total Combined Impact Fee $8,324 $7,840 ($484)$13,087 $4,763 Water and Sewer Impact Fees Present and Calculated Impact Fee Implementation Alternatives 1.Presented rates based on current impact fee levels •50% of annual impact fee revenue offset debt service •Remaining 50% offset CIP if available 2.Scenario based on 50% less of current impact fee levels (50% of current impact fee revenues) •Scenario adjusted rates to keep reserve levels at same level shown in presented rates 3.Calculated Impact Fee –Future water and sewer rates could be maintained 4.Calculated Less Depreciation –Future water rates could be maintained, future sewer rates would be increased 41 Present Calculated Less Depr.$Calculated $ Impact Fee Impact Fee Change Impact Fee Change Water $2,445 $2,994 $549 $6,420 $3,975 Plus: 5% Administration Fee 122 150 28 321 199 Total Water Impact Fee $2,567 $3,144 $577 $6,741 $4,174 Sewer Treatment $1,912 $2,057 $145 $3,014 $1,102 Plus: 5% Administration Fee 96 103 7 150 54 Total Treatment Impact Fee $2,008 $2,160 $152 $3,164 $1,156 Collection $3,571 $2,416 ($1,155)$3,030 ($541) Plus: 5% Administration Fee 178 121 (57)152 (26) Total Collection Impact Fee $3,749 $2,537 ($1,212)$3,182 ($567) Total Sewer Impact Fee $5,757 $4,697 ($1,060)$6,346 $589 Combined $7,928 $7,467 ($461)$12,464 $4,536 Plus: 5% Administration Fee 396 374 (22)623 227 Total Combined Impact Fee $8,324 $7,840 ($484)$13,087 $4,763 Water and Sewer Impact Fees Present and Calculated Notes: Scenarios do not take into consideration any change to the metering options for water (cellular/fixed) Overview of the Water Rate Transition Plan – Average Residential Bill 42 1 2 Scenario with Full Impact Fee Revenue Operating Cash (in million of $)$7.8 $2.8 $2.4 $1.4 $0.7 $0.7 Impact Fee Reserves (in million of $)$0.0 $0.0 $0.0 $0.0 $0.0 $0.0 Debt Service Coverage W/O Impact Fees 1.75 2.10 1.73 2.05 2.13 2.49 Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%9.9%9.5%9.0%9.0%4.0% Avg. Monthly Residential Bill [1]$22.88 $22.88 $25.17 $27.56 $30.04 $32.75 $34.06 Monthly $ Change $0.00 $2.29 $2.39 $2.48 $2.70 $1.31 Cumulative $ Change $0.00 $2.29 $4.68 $7.16 $9.87 $11.18 [1] Average bill based on 3/4-inch meter, 6,000 gallons Scenario with 50% of Impact Fee Revenue Operating Cash (in million of $)$7.8 $2.8 $2.4 $1.4 $0.7 $0.7 Impact Fee Reserves (in million of $)$0.0 $0.0 $0.0 $0.0 $0.0 $0.0 Debt Service Coverage W/O Impact Fees 1.75 2.40 1.98 2.31 2.37 2.76 Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%16.5%10.0%8.5%8.5%4.0% Avg. Monthly Residential Bill [1]$22.88 $22.88 $26.68 $29.35 $31.84 $34.55 $35.93 Monthly $ Change $0.00 $3.80 $2.67 $2.49 $2.71 $1.38 Cumulative $ Change $0.00 $3.80 $6.47 $8.96 $11.67 $13.05 [1] Average bill based on 3/4-inch meter, 6,000 gallons Summary of the Rate Transition Plan Summary of the Rate Transition Plan Overview of the Sewer Rate Transition Plan – Average Residential Sewer Bill 43 Scenario with Full Impact Fee Revenue Operating Cash (in million of $)$4.3 $3.5 $3.1 $2.8 $2.3 $2.4 Impact Fee Reserves (in million of $)$2.7 $2.4 $2.1 $1.9 $1.6 $1.3 Debt Service Coverage W/O Impact Fees 0.70 1.29 1.47 1.51 1.39 1.51 Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%35.0%13.6%13.9%5.9%5.7% Avg. Monthly Residential Bill [1]$27.56 $27.56 $40.02 $42.62 $45.39 $48.34 $51.49 Monthly $ Change $0.00 $12.46 $2.60 $2.77 $2.95 $3.14 Cumulative $ Change $0.00 $12.46 $15.06 $17.83 $20.78 $23.93 [1] Average bill based on 4,000 gallons Scenario with 50% of Impact Fee Revenue Operating Cash (in million of $)$4.3 $3.3 $2.8 $2.5 $1.9 $1.9 Impact Fee Reserves (in million of $)$2.7 $2.6 $2.3 $2.1 $1.8 $1.3 Debt Service Coverage W/O Impact Fees 0.70 1.34 1.52 1.56 1.43 1.55 Present FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Proposed Revenue Adjustment 0.0%46.3%6.5%6.5%6.5%6.5% Avg. Monthly Residential Bill [1]$27.56 $27.56 $41.20 $43.88 $46.73 $49.77 $53.00 Monthly $ Change $0.00 $13.64 $2.68 $2.85 $3.04 $3.23 Cumulative $ Change $0.00 $13.64 $16.32 $19.17 $22.21 $25.44 [1] Average bill based on 4,000 gallons Summary of the Rate Transition Plan Summary of the Rate Transition Plan 1 2 Water and Sewer Impact Fee Summary Conclusions and Recommendations Summary of the recommendations from the Impact Fee study o Maintain the current methodology and approach (calculated cost) o Impact fees at a minimum maintained at current fee levels o Maintaining the current implementation of impact fees and recommended updates to non-residential Recommendation on what to do with the impact fee scenario o Impact fee scenario is based on current debt and CIP levels and not the full annual impact fee revenue o Full annual impact fee revenue in relation to total revenues is a larger impact of loss of a revenue source for growth funded debt and CIP Impact Fee Implementation Considerations o Reviewing alternative methods for fee implementation is reasonable o Future capital improvements will be impact fee eligible and likely increase the fee o Need to consider the trade off between impact fees (land owners/developers) and rates (customers) 44 Next Steps 45 Gain Council direction and input into the final analyses Finalize rate study and impact fee analyses Begin public outreach and notification February Council meeting on rates and impact fees March Council meeting to adopt final rates and impact fees Public Outreach and Notification Strategy Rates, Impact Fees, Utility Regulations 46 •Utility Mailers•Website•Social Media•TV Station Public Outreach 1/14/2020 Start •1/21/2020 ROI for Public Hearing•1/22/2020 Legal Mailing Legal Notification Mailings •2/12/2020 at City Hall Town Hall Meeting •2/18/2020•Rates•Impact Fee •Utility Regulation Public Hearing Schedule for Rate and Impact Fee Update Sept 2019 •Update Rev Requirement/Cost of Service •Review Rate Study with Evergreen •Water/Wastewater Impact Fee Meeting Advisory Committee Kickoff Meeting October 2019 •Impact Fee Advisory Committee Meeting (IFAC) November 2019 •Council Work session-Revenue Requirement, COSA, Rate Design, Impact Fee Review •IFAC Meeting January 2020 •Council Work session-Updated Rate Proposal and Impact Fee Update•Public education, advertisements, meetings and participation February 2020 •Town Hall Meeting•Council Meeting Public Hearings•Rates•Water Impact Fee •Sewer Impact Fee March 2020 •Council Meeting-Proposal of adoption for Rates ,Impact Fees, Utility Regulations Questions/Discussion 48 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues $3,131,489 $3,162,804 $3,194,432 $3,226,377 $3,258,640 $3,291,227 $3,324,139 Miscellaneous Revenues 319,000 286,128 286,147 263,223 269,800 267,738 263,102-----------------------------------------------------------------------------------------------------------------------Total Revenues $3,450,489 $3,448,933 $3,480,579 $3,489,599 $3,528,440 $3,558,964 $3,587,240 Expenses Operations and Maintenance $2,120,683 $2,491,457 $2,225,972 $2,293,141 $2,362,417 $2,484,369 $2,559,682 Equipment Replacement Program 0 45,000 119,400 119,400 119,400 119,400 119,400 Rate Funded Capital 906,864 900,000 1,065,000 1,230,000 1,395,000 1,560,000 1,725,000 Net Debt Service Payment 195,782 210,969 452,407 761,920 760,510 863,578 765,757-----------------------------------------------------------------------------------------------------------------------Total Operations & Maintenance $3,223,329 $3,647,425 $3,862,780 $4,404,461 $4,637,327 $5,027,347 $5,169,840 To / (From) Reserves 227,161 (198,492) (65,600)0 0 0 0 Total Revenue Requirement $3,450,490 $3,448,933 $3,797,180 $4,404,461 $4,637,327 $5,027,347 $5,169,840 Bal. / (Def.) of Funds ($0)($0)($316,601) ($914,862) ($1,108,887) ($1,468,383) ($1,582,599) Balance a % of Rate Adj. Req'd 0.0%0.0%9.9% 28.4% 34.0%44.6% 47.6% Proposed Revenue Adjustment 0.0%0.0%9.9% 9.5% 9.0%9.0% 4.0% Add'l Revenue with Rate Adj.$0 $0 $316,601 $656,650 $1,016,184 $1,414,927 $1,619,205 Bal. / (Def.) After Rate Adj.($0)($0) ($0)($258,211) ($92,703) ($53,456)$36,606 Additional Rate Adjustment Required 0.0%0.0%0.0% 8.0% 2.8%1.6% -1.1% Debt Service Coverage Ratio Before Impact Fees 3.54 1.75 2.10 1.73 2.05 2.13 2.49 Ending Balance (Not including Bond Reserve)$10,368,131 $8,619,499 $3,271,293 $2,842,214 $1,800,093 $1,105,252 $1,142,030 Projected Exhibit 1 Summary of the Water Revenue Requirement Comprehensive Water Rate Study City of Kalispell Page 1 of 24 D R A F T City of Kalispell Comprehensive Water Rate Study Escalations Exhibit 2 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Revenues As Customer GrowthCustomer Growth Budget 1.0%1.0% 1.0% 1.0%1.0%1.0%City provided As Miscellaneous RevenuesMiscellaneous Revenues Budget Budget 1.0% 1.0% 1.0%1.0%1.0% As Expenses As LaborLabor Budget Budget 3.2% 3.2% 3.2%3.2%3.2%City provided As Health BenefitsHealth Benefits Budget Budget 4.0% 4.0% 4.0%4.0%4.0% As Other BenefitsOther Benefits Budget Budget 4.0% 4.0% 4.0%4.0%4.0% As Materials & SuppliesMaterials & Supplies Budget Budget 3.0% 3.0% 3.0%3.0%3.0% As EquipmentEquipment Budget Budget 3.0% 3.0% 3.0%3.0%3.0% As MiscellaneousMiscellaneous Budget Budget 2.0% 2.0% 2.0%2.0%2.0% As Utilities - Electric Utilities - Electric Budget Budget 2.0% 2.0% 2.0%2.0%2.0%City provided As Utilities - Natural GasUtilities - Natural Gas Budget Budget 4.5% 5.0% 5.0%5.0%5.0% As FlatFlat 0.0% 0.0%0.0% 0.0% 0.0%0.0%0.0% As InsuranceInsurance Budget Budget 4.5% 4.5% 3.5%3.5%3.5% As Interest 0.5% 0.5%0.5% 0.8% 1.0%1.0%1.0% New Debt Service SRF Loan Term in Years 20 20 20 20 20 20 20 City provided Rate 2.5% 2.5%2.5% 3.0% 3.3%3.5%3.5%City provided Revenue Bond Term in Years 20 20 20 20 20 20 20 Rate 4.5% 4.5%4.5% 4.5% 4.5%4.5%4.5% Projected Page 2 of 24 D R A F T City of Kalispell Page 1 of 5 Comprehensive Water Rate Study Revenue Requirement Exhibit 3 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Revenues Rate Revenues Residential $1,330,081 $1,343,382 $1,356,816 $1,370,384 $1,384,088 $1,397,929 $1,411,908 As Customer Growth Commercial 1,122,618 1,133,844 1,145,182 1,156,634 1,168,200 1,179,882 1,191,681 As Customer Growth Irrigation 586,472 592,337 598,260 604,243 610,285 616,388 622,552 As Customer Growth Private Fire Protection 92,318 93,242 94,174 95,116 96,067 97,028 97,998 As Customer Growth-----------------------------------------------------------------------------------------------------------------------Total Rate Revenues $3,131,489 $3,162,804 $3,194,432 $3,226,377 $3,258,640 $3,291,227 $3,324,139 Other Revenues Meter Replacement Fee (10125)$99,000 $100,000 $101,000 $102,010 $103,030 $104,060 $105,101 As Miscellaneous Revenues Impact Fee Admin (10100)27,000 25,000 25,000 25,000 25,000 25,000 25,000 Flat Misc.-Tower Lease/Installation/Reconnect/Tag fees 150,000 120,000 121,200 122,412 123,636 124,872 126,121 As Miscellaneous Revenues Interest Earnings (10100)43,000 41,128 38,947 13,801 18,134 13,805 6,879 Calculated on Oper. Beg. Balance-----------------------------------------------------------------------------------------------------------------------Total Other Revenues $319,000 $286,128 $286,147 $263,223 $269,800 $267,738 $263,102 Total Revenues $3,450,489 $3,448,933 $3,480,579 $3,489,599 $3,528,440 $3,558,964 $3,587,240 Projected Page 3 of 24 D R A F T City of Kalispell Page 2 of 5 Comprehensive Water Rate Study Revenue Requirement Exhibit 3 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Water Operating Costs Personal Services Salaries & Wages $739,727 $774,817 $799,611 $825,198 $851,605 $929,356 $959,096 '24 1 FTE, 50/50 W/S As Labor Seasonal Salaries 5,000 5,000 5,160 5,325 5,496 5,671 5,853 As Labor Overtime/Call Outs 20,000 20,000 20,640 21,300 21,982 22,686 23,411 As Labor Health Insurance 165,884 174,095 181,059 188,301 195,833 203,666 211,813 As Health Benefits Retirement - PERD 55,082 58,417 60,753 63,184 65,711 68,339 71,073 As Health Benefits-----------------------------------------------------------------------------------------------------------------------Total Personal Services $985,693 $1,032,328 $1,067,223 $1,103,309 $1,140,626 $1,229,719 $1,271,246 Materials and Services Office Supplies/Equip/Computers/ GIS $22,000 $22,000 $22,660 $23,340 $24,040 $24,761 $25,504 As Materials & Supplies Equip. (non-capital)/Safety Equip & Supplies 8,500 8,500 8,755 9,018 9,288 9,567 9,854 As Equipment Chlorine & Chemical 39,000 39,000 40,170 41,375 42,616 43,895 45,212 As Materials & Supplies Other Supplies/Janitorial/Consumable Tools 4,500 4,500 4,635 4,774 4,917 5,065 5,217 As Materials & Supplies Gas & Oil 35,000 35,000 36,050 37,132 38,245 39,393 40,575 As Materials & Supplies Postage & Printing 1,000 1,000 1,030 1,061 1,093 1,126 1,159 As Materials & Supplies Licenses / Public Water Supply Fee 18,500 18,500 18,870 19,247 19,632 20,025 20,425 As Miscellaneous Electricity 158,000 160,000 163,200 166,464 169,793 173,189 176,653 As Utilities - Electric Natural Gas 15,500 15,500 15,810 16,126 16,449 16,778 17,113 As Utilities - Electric Communications 10,500 11,000 11,220 11,444 11,673 11,907 12,145 As Utilities - Electric Lab Services 20,000 20,000 20,400 20,808 21,224 21,649 22,082 As Miscellaneous Auditing 5,000 3,500 3,570 3,641 3,714 3,789 3,864 As Miscellaneous Contract Services 55,000 55,000 56,650 58,350 60,100 61,903 63,760 As Materials & Supplies Consultants-Wtr Rights/M/Review/Rate Study 105,000 125,000 67,000 68,340 69,707 71,101 72,523 As Miscellaneous Repair/Maint./Equip Maint/Radios/Equip Rental 15,000 15,000 15,480 15,975 16,487 17,014 17,559 As Labor Building & Grounds Maintenance 12,000 16,375 16,866 17,372 17,893 18,430 18,983 As Materials & Supplies Dues & Training 9,000 11,000 11,220 11,444 11,673 11,907 12,145 As Miscellaneous Medical/Drug Testing 600 600 612 624 637 649 662 As Miscellaneous Construction Materials 35,000 35,000 36,050 37,132 38,245 39,393 40,575 As Materials & Supplies Hydrants 10,000 10,000 10,200 10,404 10,612 10,824 11,041 As Miscellaneous Materials - Mains 14,000 14,000 14,280 14,566 14,857 15,154 15,457 As Miscellaneous Materials - Service lines 12,000 12,000 12,240 12,485 12,734 12,989 13,249 As Miscellaneous Materials - Wells/Pumps 45,000 45,000 45,900 46,818 47,754 48,709 49,684 As Miscellaneous Property & Liability Ins.21,500 30,000 30,600 31,212 31,836 32,473 33,122 As Miscellaneous Uninsured Loss-Deduct./Goodwill Expenditures 10,000 10,000 10,200 10,404 10,612 10,824 11,041 As Miscellaneous Office Rent/Lease Pymnt (Silverbrook Well)10,500 10,500 4,310 4,396 4,484 4,574 4,665 As Miscellaneous Noffsinger Tran. Facility Condition Assessment 0 255,000 0 0 0 0 0 City provided-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $692,100 $982,975 $677,978 $693,952 $710,319 $727,087 $744,268 Transfers Central Garage Transfer $21,977 $27,002 $27,812 $28,646 $29,506 $30,391 $31,303 As Equipment Administrative Transfer 109,988 122,069 125,975 130,006 134,167 138,460 142,891 As Labor Information Tech. Transfer 33,457 33,112 34,172 35,265 36,394 37,558 38,760 As Labor-----------------------------------------------------------------------------------------------------------------------Total Transfers $165,422 $182,183 $187,959 $193,918 $200,066 $206,409 $212,953 Total Water Operating Costs $1,843,215 $2,197,486 $1,933,160 $1,991,179 $2,051,011 $2,163,215 $2,228,468 Page 4 of 24 D R A F T City of Kalispell Page 3 of 5 Comprehensive Water Rate Study Revenue Requirement Exhibit 3 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Water Billing Costs Personal Services Salaries & Wages $113,806 $117,187 $120,937 $124,807 $128,801 $132,922 $137,176 As Labor Health Insurance 28,181 36,809 38,281 39,812 41,405 43,061 44,783 As Health Benefits Retirement - PERD 8,813 9,182 9,476 9,779 10,092 10,415 10,748 As Labor-----------------------------------------------------------------------------------------------------------------------Total Personal Services $150,800 $163,177 $168,694 $174,398 $180,297 $186,398 $192,707 Materials and Services Office Supplies/Computers $3,500 $7,000 $3,500 $3,605 $3,713 $3,825 $3,939 As Materials & Supplies Auditing 2,000 2,000 2,040 2,081 2,122 2,165 2,208 As Miscellaneous Billing Costs/Grizzly Sec. & Mail Room 40,000 40,000 41,280 42,601 43,964 45,371 46,823 As Labor Billing Costs/bank & cc fees, CenturyLink 25,000 27,000 27,810 28,644 29,504 30,389 31,300 As Materials & Supplies Billing costs/printing, shredding 2,500 1,500 1,545 1,591 1,639 1,688 1,739 As Materials & Supplies Dues & Training 2,500 2,500 2,550 2,601 2,653 2,706 2,760 As Miscellaneous Administrative Transfer 11,289 11,259 11,619 11,991 12,375 12,771 13,179 As Labor Information Tech. Transfer 33,457 33,112 33,774 34,450 35,139 35,841 36,558 As Miscellaneous Office Rent 6,422 6,422 0 0 0 0 0 Based on City input-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $126,668 $130,793 $124,119 $127,564 $131,109 $134,756 $138,508 Total Water Billing Costs $277,468 $293,970 $292,812 $301,962 $311,406 $321,154 $331,215 Equipment Replacement Program $0 $45,000 $119,400 $119,400 $119,400 $119,400 $119,400 City Equip. Replacement Plan Total Operations & Maintenance $2,120,683 $2,536,457 $2,345,372 $2,412,541 $2,481,817 $2,603,769 $2,679,082 Page 5 of 24 D R A F T City of Kalispell Page 4 of 5 Comprehensive Water Rate Study Revenue Requirement Exhibit 3 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Rate Funded Capital $906,864 $900,000 $1,065,000 $1,230,000 $1,395,000 $1,560,000 $1,725,000 See Exhibit 4 Debt Service 2004 Water Revenue Refunding $92,793 $94,643 $91,005 $92,368 $93,488 $94,365 $0 Debt Schedule 2012 Water Refunding SRF 52,270 51,270 26,260 0 0 0 0 Debt Schedule 2012 Water Refunding WRF-B 105,799 105,831 105,816 105,758 105,654 105,506 105,311 Debt Schedule 2017 WRF - Water 124,920 125,179 125,392 126,282 126,356 125,652 124,891 Debt Schedule 2020 SRF Loan 0 143,104 170,715 170,715 170,715 170,716 170,716 Debt Schedule New SRF Loan Debt 0 0 173,219 509,298 509,298 614,839 614,839 Calculated @ 3.5% for 20 yrs-----------------------------------------------------------------------------------------------------------------------Total Debt Service $375,782 $520,027 $692,407 $1,004,420 $1,005,510 $1,111,078 $1,015,757 LESS: Impact Fees $180,000 $309,058 $240,000 $242,500 $245,000 $247,500 $250,000 50% of Impact Fees-----------------------------------------------------------------------------------------------------------------------Net Debt Service $195,782 $210,969 $452,407 $761,920 $760,510 $863,578 $765,757 To / (From) Reserves To / (From) Operating Reserve $227,161 ($198,492) ($65,600)$0 $0 $0 $0 To / (From) Capital Improvement Reserve 0 0 0 0 0 0 0 To / (From) Emergency Reserve 0 0 0 0 0 0 0-----------------------------------------------------------------------------------------------------------------------Total To / (From) Reserves $227,161 ($198,492)($65,600)$0 $0 $0 $0 Total Revenue Requirement $3,450,490 $3,448,933 $3,797,180 $4,404,461 $4,637,327 $5,027,347 $5,169,840 Bal. / (Def.) of Funds ($0)($0)($316,601)($914,862) ($1,108,887) ($1,468,383) ($1,582,599) Balance a % of Rate Adj. Req'd 0.0% 0.0% 9.9% 28.4% 34.0% 44.6% 47.6% Proposed Revenue Adjustment 0.0% 0.0% 9.9% 9.5% 9.0% 9.0% 4.0% Months of Adjustment 12 12 12 12 12 12 12 Add'l Revenue with Rate Adj.$0 $0 $316,601 $656,650 $1,016,184 $1,414,927 $1,619,205 Bal. / (Def.) After Rate Adj.($0)($0) ($0)($258,211) ($92,703) ($53,456) $36,606 Add'l Rate Adj. Req'd 0.0%0.0%0.0%8.0%2.8%1.6%-1.1% Average Residential Customer Monthly Bill $22.88 (Residential 3/4" Meter Charge + Fixed Charge + 6,000 gallons) Customer Bill on Proposed Adjustment $22.88 $25.17 $27.56 $30.04 $32.75 $34.06 Bill Difference - Monthly 2.29 2.39 2.48 2.70 1.31 Cumulative Bill Difference 2.29 4.68 7.16 9.87 11.18 Debt Service Coverage Ratio Before Impact Fees Before Rate Adjustment 3.54 1.75 1.64 1.07 1.04 0.86 0.89 Minimum = 1.25 After Proposed Rate Adjustment 3.54 1.75 2.10 1.73 2.05 2.13 2.49 Debt Service Coverage Ratio with Impact Fees Before Rate Adjustment 3.54 2.67 2.33 1.56 1.53 1.31 1.39 Minimum = 1.25 After Proposed Rate Adjustment 3.54 2.67 2.79 2.21 2.54 2.58 2.98Page 6 of 24 D R A F T City of Kalispell Page 5 of 5 Comprehensive Water Rate Study Revenue Requirement Exhibit 3 Budgeted Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Reserve Funds Total Beginning Balance $0 $9,848,663 $8,251,294 $3,212,274 $2,862,684 $1,820,563 $1,125,722 Operating Cash (10100) Beginning Balance $8,225,697 $7,789,386 $2,760,159 $2,417,831 $1,380,467 $687,929 Plus: To Reserve Fund (198,492) (65,600)0 0 0 0 From RR Exhibit 2 Less: Uses of Funds - CIP (237,819) (4,963,627) (84,116) (944,661) (639,082)0 From CIP Exhibit 4 Total Balance/(Deficiency) of Funds (0)(0)(258,211) (92,703) (53,456)36,606 From RR Exhibit 2 Ending Balance $8,225,697 $7,789,386 $2,760,159 $2,417,831 $1,380,467 $687,929 $724,535 Target = 90 Days O&M $523,000 $625,000 $578,000 $595,000 $612,000 $642,000 $661,000 Impact Fees (10120) Beginning Balance $1,202,496 $41,438 $31,645 $24,383 $19,626 $17,323 Plus: Impact Fees 475,000 480,000 485,000 490,000 495,000 500,000 As Customer Growth Interest Earnings 15,000 207 237 244 196 173 Calculated on Beg. Balance Less: CIP from Impact Fees (1,342,000) (250,000) (250,000) (250,000) (250,000)(250,000) From CIP Exhibit 4 Debt Service from Impact Fees (309,058) (240,000) (242,500) (245,000) (247,500)(250,000) From RR Exhibit 2 Impact Fee Reserves 0 0 0 0 0 0 Ending Balance $1,202,496 $41,438 $31,645 $24,383 $19,626 $17,323 $17,496 Meter Replacement Cash (10125) Beginning Balance $539,938 $388,675 $79,489 $0 $0 $0 Plus: To Reserve Fund 0 0 0 0 0 0 Future CIP Funding 0 0 0 0 0 0 Less: Uses of Funds - CIP (151,263) (309,186) (79,489)0 0 0 Ending Balance $539,938 $388,675 $79,489 $0 $0 $0 $0 Capital & Emergency Reserve (10127) Beginning Balance $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Plus: To Reserve Fund 0 0 0 0 0 0 Future CIP Funding 0 0 0 0 0 0 Less: Uses of Funds - CIP 0 0 0 0 0 0 Ending Balance $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Minimum Target = $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 $400,000 Bond Reserve Fund (10130) Beginning Balance $420,470 $420,470 $420,470 $420,470 $420,470 $420,470 Plus: To Reserve Fund 0 0 0 0 0 0 Less: Uses of Funds 0 0 0 0 0 0 Ending Balance $420,470 $420,470 $420,470 $420,470 $420,470 $420,470 $420,470 Ending Balance (Not including Bond Reserve)$10,368,131 $8,619,499 $3,271,293 $2,842,214 $1,800,093 $1,105,252 $1,142,030 Page 7 of 24 D R A F T City of Kalispell Comprehensive Water Rate Study Page 1 of 2 Capital Improvement Plan Exhibit 4 Capital Improvement Projects FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Growth Related Projects Four Mile Transmission Main (Phase 1)$2,689,000 $0 $0 $0 $0 $0 West Reserve Transmission Main (Phase 1)0 0 0 654,518 0 0 Southeast Transmission Main 0 0 0 0 0 0 Developer 44% Southwest Transmission Main 0 0 0 0 0 0 Developer 44% Willow Glen Drive Loop 0 0 0 0 0 0 3rd Avenue Transmission Main 0 0 0 0 0 0 1st Avenue West Connection 0 0 0 0 146,605 0 South Main Street Transmission Main 0 0 0 0 0 0 Buffalo Hill Backbone Transmission Main 0 0 0 0 0 0 US Highway 2 Transmission Main 0 0 0 0 0 0 Developer 25% Four Mile Transmission Main (Phase 2)0 0 0 0 0 0 West Reserve Transmission Main (Phase 2)0 0 0 0 0 0 Developer 25% 12th Street East Transmission Main 0 0 0 0 0 0 Developer 25% 1 MG Elevated Water Storage Tank (N Region UZ)447,917 5,950,895 0 0 0 0 Northwest Well #1 0 1,730,436 0 0 0 0 Northwest Well #2 0 0 0 0 0 0 New Meters (City Project)45,600 48,934 50,282 51,842 53,617 55,613 Construct Grossweiler Well 185,000 0 0 0 0 0 Misc. Contract Main Upsize 440,000 150,000 150,000 150,000 150,000 150,000------------------------------------------------------------------------------------------------ Total Growth Related Projects $3,807,517 $7,880,265 $200,282 $856,360 $350,222 $205,613 Renewal and Replacement Projects Water Distribution Control System Updates $305,000 $0 $0 $0 $0 $0 Buffalo Hills Flow Control Upgrades 0 137,815 0 0 0 0 Buffalo Hill Booster Station Upgrades 0 0 0 435,174 0 0 Noffsinger Spring Water Rights Change Application 0 0 0 0 0 0 Add'l Water Rights, Source Invest. U Pressure Zone 0 0 0 0 0 0 Water Rights Adjudication 0 0 0 0 0 0 North Town Center Water Rights 0 0 0 0 0 0 Small Diameter CA 0 0 0 138,342 0 0 Backbone CA 0 140,028 0 0 0 0 Shop Complex Pavement Restoration-Carryover 4,578 0 0 0 0 0 10th Ave W and 2nd St W R&R 535,000 0 0 0 0 0 1st Ave WN R&R 210,213 0 0 0 0 0 6th St W R&R 0 0 0 0 0 156,240 2nd Ave W (South) R&R 0 0 0 353,972 0 0 Conrad Drive R&R 246,511 0 0 0 0 0 2nd Ave W (North) R&R 0 301,432 0 0 0 0 1st Ave W R&R 0 0 0 0 279,912 0 7th Ave WN R&R 0 0 0 0 0 698,161 8th Ave W R&R (City Project)Coord. w/Street prj 0 0 0 0 3,014,539 0 Meters R&R (City Project)151,263 309,186 290,856 297,575 304,409 311,361 Lower Zone Reservoirs Roof R&R (City Project)0 0 3,941,568 0 0 0 6th Street East R&R 0 0 0 508,238 0 0 3rd&4th St W(Storm Addn) R&R 0 0 939,196 0 0 0 Machinery & Equipment 45,000 0 0 0 0 0 Noffsinger Rehabilitation Alternative 0 519,428 1,271,703 0 0 0------------------------------------------------------------------------------------------------ Total Renewal and Replacement Projects $1,497,565 $1,407,889 $6,443,323 $1,733,301 $3,598,860 $1,165,762 Page 8 of 24 D R A F T City of Kalispell Comprehensive Water Rate Study Page 2 of 2 Capital Improvement Plan Exhibit 4 Capital Improvement Projects FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Total Capital Improvement Projects $5,305,082 $9,288,154 $6,643,605 $2,589,661 $3,949,082 $1,371,375 Future Capital Projects $0 $0 $0 $0 $0 $603,625 TOTAL CAPITAL IMPROVEMENT PROJECTS $5,305,082 $9,288,154 $6,643,605 $2,589,661 $3,949,082 $1,975,000 Less: Outside Funding Sources Developer Contributions $0 $0 $0 $0 $0 $0 Operating Cash (10100)237,819 4,963,627 84,116 944,661 639,082 0 Input Capital Improvement Reserve (10107)0 0 0 0 0 0 Input Impact Fees Fund (10120)1,342,000 250,000 250,000 250,000 250,000 250,000 Growth Related Meter Replacement Cash (10125)151,263 309,186 79,489 0 0 0 Input Grants 0 0 0 0 0 0 Input SRF Loans 2,674,000 2,700,341 5,000,000 0 1,500,000 0 Input New Revenue Bond 0 0 0 0 0 0 Calculated------------------------------------------------------------------------------------------------ Total Less Outside Funding Sources $4,405,082 $8,223,154 $5,413,605 $1,194,661 $2,389,082 $250,000 TOTAL CIP FROM RATES $900,000 $1,065,000 $1,230,000 $1,395,000 $1,560,000 $1,725,000 Depreciation $840,000 Page 9 of 24 D R A F T City of Kalispell Comprehensive Water Rate Study Debt Schedule Exhibit 5 I. Debt Status: Interest Rate Variable 2% 9 Year 2.25% 15 Year 2.5% 20 Year 2.5% 20 Year Principal $1,840,000 $404,000 $1,340,000 $1,974,989 $2,674,000 II. Outstanding Principal Payments:Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total Total Payment 2018-19 $70,000 $22,793 $92,793 $50,000 $2,270 $52,270 $87,000 $18,799 $105,799 $77,901 $47,019 $124,920 $0 $0 $0 $375,782 2019-20 75,000 19,643 94,643 50,000 1,270 51,270 89,000 16,831 105,831 80,126 45,053 125,179 51,933 33,425 143,104 520,027 2020-21 75,000 16,005 91,005 26,000 260 26,260 91,000 14,816 105,816 82,352 43,040 125,392 105,821 64,894 170,715 519,188 2021-22 80,000 12,368 92,368 0 0 0 93,000 12,758 105,758 85,319 40,963 126,282 108,483 62,232 170,715 495,123 2022-23 85,000 8,488 93,488 0 0 0 95,000 10,654 105,654 87,545 38,811 126,356 111,212 59,503 170,715 496,213 2023-24 90,000 4,365 94,365 0 0 0 97,000 8,506 105,506 89,029 36,623 125,652 114,010 56,706 170,716 496,239 2024-25 0 0 0 0 0 0 99,000 6,311 105,311 90,513 34,378 124,891 116,878 53,838 170,716 400,918 2025-26 0 0 0 0 0 0 102,000 4,062 106,062 92,739 32,106 124,845 119,818 50,897 170,715 401,622 2026-27 0 0 0 0 0 0 104,000 1,755 105,755 95,706 29,769 125,475 122,833 47,883 170,716 401,946 2027-28 0 0 0 0 0 0 0 0 0 98,674 27,358 126,032 125,923 44,793 170,716 296,748 2028-29 0 0 0 0 0 0 0 0 0 101,642 24,873 126,515 129,090 41,625 170,715 297,230 2029-30 0 0 0 0 0 0 0 0 0 103,867 22,313 126,180 132,338 38,378 170,716 296,896 2030-31 0 0 0 0 0 0 0 0 0 106,093 19,707 125,800 135,667 35,049 170,716 296,516 2031-32 0 0 0 0 0 0 0 0 0 109,061 17,036 126,097 139,080 31,636 170,716 296,813 2032-33 0 0 0 0 0 0 0 0 0 113,512 14,282 127,794 142,578 28,137 170,715 298,509 2033-34 0 0 0 0 0 0 0 0 0 116,480 11,425 127,905 146,165 24,551 170,716 298,621 2034-35 0 0 0 0 0 0 0 0 0 119,447 8,495 127,942 149,842 20,874 170,716 298,658 2035-36 0 0 0 0 0 0 0 0 0 123,157 5,490 128,647 153,612 17,104 170,716 299,363 2036-37 0 0 0 0 0 0 0 0 0 126,891 1,745 128,636 157,476 13,240 170,716 299,352 2037-38 0 0 0 0 0 0 0 0 0 0 0 0 161,437 9,278 170,715 170,715 2038-39 0 0 0 0 0 0 0 0 0 0 0 0 165,499 5,217 170,716 170,716 2039-40 0 0 0 0 0 0 0 0 0 0 0 0 84,305 1,054 85,359 85,359 2040-41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total $475,000 $83,660 $558,660 $126,000 $3,800 $129,800 $857,000 $94,492 $951,492 $1,900,054 $500,486 $2,400,540 $2,674,000 $740,314 $3,472,060 $7,512,552 Notes: [1] Debt service schedules provided by City. 93 South Project 2020 SRF Loan (Estimate) 4 Mile Drive TransmissionMain & Idaho Water Well 4th Ave E-Water 2004 Water Revenue Refunding 2012 Water Refunding SRF 2012 Water Refunding WRF-B 2017 WRF - Water Page 10 of 24 D R A F T City of Kalispell - Water Utility Exhibit 6 Development of the Commodity Allocation Factor FY 2021 Unbilled Net Water Base Consumption Water/Losses [1]Delivered Consumption % of Customer Class in 1,000 Gal 20.0%(Flow + Losses)(MGD) [2]Total Residential [3]272,619 54,524 327,143 0.90 26.8% Commercial [4]389,562 77,912 467,474 1.28 38.2% Irrigation 356,808 71,362 428,169 1.17 35.0% Private Fire 0 0 0 0.00 0.0% --------------------------------------- ------------- Total Consumption 1,018,989 1,222,787 3.35 100.0% FY 18/19 Production [5]3.70 Allocation Factor (COM) NOTES: [1] Kalispell Water Facility Plan Update, June 2018, page 51, average ten year water losses is 20% for planning purposes. [2] = Consumption/365/1,000 [3] All Residential customer classes combined into "Residential", excluding irrigation and sprinkling. [4] All Commercial customer classes combined into "Commercial", excluding irrigation. [5] Kalispell Water Facility Plan Update, June 2018, page 41, 2017 average day demand of 3.7 mgd. Page 11 of 24 D R A F T City of Kalispell - Water Utility Exhibit 7 Development of the Capacity Allocation Factor Average Peak Consumption Peaking Day Use Customer Class (MGD)Factors [1](MGD)% of Total Residential 0.90 1.54 1.38 26.9% Commercial 1.28 1.33 1.71 33.4% Irrigation 1.17 1.74 2.04 39.8% Private Fire 0.00 0.00 0.00 0.0% --------------------------------------- Total 3.35 1.53 5.12 100.0% Historical Peak Day [3]8.70 Allocation Factor (CAP) NOTES: [1] Based on FY 2019 Peak to Average Month. [2] Private fire peak MGD calculated on 180,000 gallon demand for fire event (1,500 gpm X 180 minutes). [3] Kalispell Water Facility Plan Update, June 2018, page 55, 2016 maximum monthly demand 8.7. Page 12 of 24 D R A F T City of Kalispell - Water Utility Exhibit 8 Development of the Customer Allocation Factor Customer Service & Accounting Number of % of Weighting Weighted % of Weighting Weighted % of Customer Class Meters [1]Total Factor Customer Total Factor [2]Customer Total Residential 6,778 59.6%1.00 6,778 59.6%$182 $1,235,785 47.9% Commercial 1,661 14.6%1.00 1,661 14.6%391 650,109 25.2% Irrigation 2,721 23.9%1.00 2,721 23.9%226 614,552 23.8% Private Fire 209 1.8%1.00 209 1.8%391 81,807 3.2% --------------------------------------- -------------------------- ------------- Total 11,370 100.0%11,370 100.0%$2,582,252 100.0% Allocation Factor (AC)(WCA)(WCMS) EQUIVALENT METER CALCULATION Meter Size 3/4"1"1-1/2"2"3"4"6"8" 10"Total Meter Average Capacity (GPM)20 50 100 160 300 500 1,000 1,600 2,300 Cost Weighted Customer Class 3/4"$180 Cost Residential 6,635 74 1 1 0 0 0 0 0 6,711 1"$375 Residential $182 Commercial 948 292 148 216 31 8 2 0 0 1,645 1-1/2"$600 Commercial $391 Irrigation 2,356 197 75 60 5 1 0 0 0 2,694 2"$910 Irrigation $226 Private Fire 0 0 0 0 0 0 0 0 0 0 3"$1,630 ---------------------------------------------------- ------------- ------------- ------------- ------------- ------------- -------------4"$2,765 Total Meters 9,939 563 224 277 36 9 2 0 0 11,050 6"$2,765 Equivalency Factor [3]1.00 2.50 5.00 8.00 15.00 25.00 50.00 80.00 115.00 Equivalent Meters Residential 6,635 185 5 8 0 0 0 0 0 6,833 Commercial 948 730 740 1,728 465 200 100 0 0 4,911 Irrigation 2,356 493 375 480 75 25 0 0 0 3,804 Private Fire 0 0 0 0 0 0 0 0 0 0 ---------------------------------------------------- ------------- ------------- ------------- ------------- ------------- ------------- Total Equivalent Meters 9,939 1,408 1,120 2,216 540 225 100 0 0 15,548 NOTES: [1] Meter count from City provided data [2] Weighting factor based on average weighted cost from meter count and cost from City provided data. [3] Based on AWWA meter equivalency factors. Actual Customer Meters & Services Page 13 of 24 D R A F T City of Kalispell - Water Utility Exhibit 9 Development of the Public Fire Protection Allocation Factor Fire Prot.Total Number of Requirements Duration Fire Protection % of Customer Class Meters (gals/min) [1](minutes)Requirements Total Residential 6,778 1,500 180 1,830,090 53.4% Commercial 1,661 4,000 240 1,594,992 46.6% Irrigation 2,721 0 0 0 0.0% Private Fire [2]0 1,500 180 0 0.0% ----------------------- ---------- Total 11,161 3,425,082 100.0% Allocation Factor (FP) NOTES: [1] Kalispell Water Facility Plan Update, June 2018, page 94. [2] Private fire allocated in COSA based on equivalent connection method. Page 14 of 24 D R A F T City of Kalispell - Water Utility Exhibit 10 Public & Fire Protection Using Equivalent Connection Method Number of Customers [1] Demand Factor [2] Equivalent Connection Percentage Allocation Allocation Public Fire Hydrants 1,473 111.31 163,960 90.2% $660,197 Private Fire Service Fire Hydrants 0 111.31 0 Fire Service Lines, Size of Connection, inches 2"3 6.19 19 3"1 17.98 18 4"108 38.32 4,139 6"72 111.31 8,014 8"22 237.21 5,219 10"1 426.58 427 Total Private Fire Protection 207 17,836 9.8%$71,818 Total Public and Private Equivalent Connections 181,796 100.0% $732,015 [3] Notes: [1] Kalispell Water Facility Plan Update, June 2018, page 18, 1,473 fire hydrants. [2] Demand factors based on nominal size of connection raised to the 2.63. AWWA M1 Manual, Sixth Edition, page 147. [3] Fire protection costs are based on Public Fire resulting cost of service capacity costs. PRIVATE FIRE HYDRANT AND FIRE SERVICE LINES Page 15 of 24 D R A F T City of Kalispell - Water Utility Exhibit 11 Development of the Revenue Requirement Allocation Factor Projected % of Customer Class FY 2021 Total 2 Residential $1,356,816 42.5% 3 Commercial 1,145,182 35.8% 4 Irrigation 598,260 18.7% 5 Private Fire Protection 94,174 2.9% 5 ---------------------------- Total Rate Revenues $3,194,432 100.0% Allocation Factor (RR) Page 16 of 24 D R A F T City of Kalispell - Water Utility Page 1 of 2 Exhibit 12 Functionalization and Classification of Plant in Service Total Actual Cust.Meters &Public Fire Revenue Direct Plant Commodity Capacity Customer Acctg.Services Protection Related Assign. Account 6/30/2018 (COM)(CAP)(AC) (WCA)(WCMS)(FP)(RR)(DA) Source of Supply Property $16,539 $16,539 $0 $0 $0 $0 $0 $0 $0 100% Commodity Wells & Springs 332,944 332,944 0 0 0 0 0 0 0 100% Commodity ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ---------------------------------- Total - Source of Supply $349,483 $349,483 $0 $0 $0 $0 $0 $0 $0 Storage Reservoirs $4,548,526 $0 $3,047,512 $0 $0 $0 $1,501,014 $0 $0 0% COM 67% CAP 33% FP ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ---------------------------------- Total - Storage $4,548,526 $0 $3,047,512 $0 $0 $0 $1,501,014 $0 $0 Pumping Lawrence Park $167,469 $71,224 $96,244 $0 $0 $0 $0 $0 $0 43% COM 57% CAP Depot Park 18,974 8,070 10,905 0 0 0 0 0 0 43% COM 57% CAP Buffalo Hill 975,225 414,763 560,462 0 0 0 0 0 0 43% COM 57% CAP Armory 123,777 52,643 71,135 0 0 0 0 0 0 43% COM 57% CAP Grandview 807,604 343,474 464,130 0 0 0 0 0 0 43% COM 57% CAP Noffsinger 77,077 32,781 44,296 0 0 0 0 0 0 43% COM 57% CAP Westview 883,724 375,848 507,876 0 0 0 0 0 0 43% COM 57% CAP Grossweiler 1,402,231 596,369 805,862 0 0 0 0 0 0 43% COM 57% CAP Old School Station 703,836 299,341 404,494 0 0 0 0 0 0 43% COM 57% CAP Silverbrook 365,000 155,235 209,766 0 0 0 0 0 0 43% COM 57% CAP ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ---------------------------------- Total - Pumping $5,524,917 $2,349,747 $3,175,170 $0 $0 $0 $0 $0 $0 Water Distribution/Transmission Mains $24,436,968 $13,158,178 $6,456,293 $0 $0 $0 $4,822,496 $0 $0 54% COM 26% CAP 20% FP Meters 2,534,305 0 0 0 0 2,534,305 0 0 0 100% WCMS Hydrants 3,919,138 0 0 0 0 0 3,919,138 0 0 100% FP ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ---------------------------------- Total - Distribution/Transmission $30,890,410 $13,158,178 $6,456,293 $0 $0 $2,534,305 $8,741,635 $0 $0 Plant Before General Plant $41,313,336 $15,857,408 $12,678,975 $0 $0 $2,534,305 $10,242,648 $0 $0 Percent Plant Before General Plant 100.0% 38.4% 30.7%0.0% 0.0% 6.1%24.8%0.0%0.0% Factor PBG Customer Related Weighted for: Basis of Classification [1] Page 17 of 24 D R A F T City of Kalispell - Water Utility Page 2 of 2 Exhibit 12 Functionalization and Classification of Plant in Service Total Actual Cust.Meters &Public Fire Revenue Direct Plant Commodity Capacity Customer Acctg.Services Protection Related Assign. Account 6/30/2018 (COM)(CAP)(AC)(WCA)(WCMS)(FP)(RR)(DA) Customer Related Weighted for: Basis of Classification [1] General Plant Land $0 $0 $0 $0 $0 $0 $0 $0 $0 As Factor PBG Buildings 127,947 49,110 39,267 0 0 7,849 31,721 0 0 As Factor PBG Vehicles 279,222 107,174 85,693 0 0 17,128 69,226 0 0 As Factor PBG Equipment 775,507 297,665 238,001 0 0 47,572 192,268 0 0 As Factor PBG ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ---------------------------------- Total General Plant $1,182,676 $453,950 $362,961 $0 $0 $72,549 $293,216 $0 $0 TOTAL PLANT IN SERVICE $42,496,012 $16,311,358 $13,041,936 $0 $0 $2,606,854 $10,535,864 $0 $0 % Total Plant in Service 100.0%38.4% 30.7% 0.0% 0.0% 6.1% 24.8% 0.0% 0.0% Note: [1] See Minimum System Analysis, Exhibit 13. Page 18 of 24 D R A F T City of Kalispell - Water Utility Exhibit 13 Minimum System Analysis STORAGE ANALYSIS Max Gal Max Minutes Total Fire Flow Requirements 4,000 240 960,000 Storage Capacity [1] -6,500,000 % Public Fire Protection 15% % Capacity 85% Capacity/Commodity Average Day (MGD)3.70 COMM 42.5% Peak Day (MGD)8.70 (1-COMM)=CAP 57.5% PIPE ANALYSIS Main Size Length (ft)[2]Replcmt $ [3]Total 2"0 $0.00 $0 4"10,044 156.06 1,567,467 6"162,607 234.09 38,064,673 8"336,508 312.12 105,030,877 10"28,972 390.15 11,303,426 12"128,262 0 14"36,360 0 15"142 0 16"8,427 0 18"24,403 0 20"6,220 0 24"153 0 ----------------------------- 742,098 $155,966,442 Fire Protection 1-comm-cap 20% Customer% (1) Total @ 4" Equiv $83,980,724 /Total Cost 54% Capacity (2) Cost for 4-6"$39,632,139 (3) Equiv 6" for larger $85,555,213 1+2-3/4 26% [1] Storage based on Table 2-4, page 10, of 2018 Water Facility Plan Update. [2] Length of pipe, Table 2-7, page 15, of 2018 Water Facility Plan Update. [3] Replacement cost based on 4" City replacement per inch of pipe. Source of Supply Fire Protection Page 19 of 24 D R A F T City of Kalispell - Water Utility Page 1 of 2 Exhibit 14 Functionalization and Classification of the Revenue Requirement Total Actual Cust.Meters &Fire Revenue Direct Expenses Commodity Capacity Customer Acctg.Services Protection Related Assign. Account FY 2021 (COM)(CAP)(AC)(WCA)(WCMS)(FP)(RR)(DA) EXPENSES Water Operating Costs Personal Services Salaries & Wages $799,611 $306,917 $245,399 $0 $0 $49,051 $198,244 $0 $0 As Plant Before General Seasonal Salaries 5,160 1,981 1,584 0 0 317 1,279 0 0 As Plant Before General Overtime/Call Outs 20,640 7,922 6,334 0 0 1,266 5,117 0 0 As Plant Before General Health Insurance 181,059 69,496 55,567 0 0 11,107 44,889 0 0 As Plant Before General Retirement - PERD 60,753 23,319 18,645 0 0 3,727 15,062 0 0 As Plant Before General --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Personal Services $1,067,223 $409,635 $327,528 $0 $0 $65,467 $264,592 $0 $0 Materials and Services Office Supplies/Equip/Computers/ GIS $22,660 $0 $0 $0 $22,660 $0 $0 $0 $0 100% WCA Equip. (non-capital)/Safety Equip & Supplies 8,755 0 0 0 8,755 0 0 0 0 100% WCA Chlorine & Chemical 40,170 40,170 0 0 0 0 0 0 0 100% COM Other Supplies/Janitorial/Consumable Tools 4,635 1,779 1,422 0 0 284 1,149 0 0 As Plant Before General Gas & Oil 36,050 36,050 0 0 0 0 0 0 0 100% COM Postage & Printing 1,030 0 0 1,030 0 0 0 0 0 100% AC Licenses / Public Water Supply Fee 18,870 18,870 0 0 0 0 0 0 0 100% COM Electricity 163,200 163,200 0 0 0 0 0 0 0 100% COM Natural Gas 15,810 15,810 0 0 0 0 0 0 0 100% COM Communications 11,220 11,220 0 0 0 0 0 0 0 100% COM Lab Services 20,400 20,400 0 0 0 0 0 0 0 100% COM Auditing 3,570 1,370 1,096 0 0 219 885 0 0 As Plant Before General Contract Services 56,650 21,744 17,386 0 0 3,475 14,045 0 0 As Plant Before General Consultants-Wtr Rights/M/Review/Rate Study 67,000 25,717 20,562 0 0 4,110 16,611 0 0 As Plant Before General Repair/Maint./Equip Maint/Radios/Equip Rental 15,480 5,942 4,751 0 0 950 3,838 0 0 As Plant Before General Building & Grounds Maintenance 16,866 6,474 5,176 0 0 1,035 4,182 0 0 As Plant Before General Dues & Training 11,220 4,307 3,443 0 0 688 2,782 0 0 As Plant Before General Medical/Drug Testing 612 235 188 0 0 38 152 0 0 As Plant Before General Construction Materials 36,050 13,837 11,064 0 0 2,211 8,938 0 0 As Plant Before General Hydrants 10,200 0 0 0 0 0 10,200 0 0 100% FP Materials - Mains 14,280 7,689 3,773 0 0 0 2,818 0 0 As Mains Plant Materials - Service lines 12,240 6,591 3,234 0 0 0 2,415 0 0 As Mains Plant Materials - Wells/Pumps 45,900 19,521 26,379 0 0 0 0 0 0 As Pumping Plant Property & Liability Ins.30,600 11,745 9,391 0 0 1,877 7,587 0 0 As Plant Before General Uninsured Loss-Deduct./Goodwill Expenditures 10,200 3,915 3,130 0 0 626 2,529 0 0 As Plant Before General Office Rent/Lease Pymnt (Silverbrook Well)4,310 1,654 1,323 0 0 264 1,069 0 0 As Plant Before General Noffsinger Tran. Facility Condition Assessment 0 0 0 0 0 0 0 0 0 As Plant Before General --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Materials and Services $677,978 $438,240 $112,317 $1,030 $31,415 $15,777 $79,198 $0 $0 Transfers Central Garage Transfer $27,812 $17,978 $4,607 $42 $1,289 $647 $3,249 $0 $0 As Operating Materials & Supplies Administrative Transfer 125,975 48,353 38,662 0 0 7,728 31,233 0 0 As Plant Before General Information Tech. Transfer 34,172 0 0 34,172 0 0 0 0 0 100% AC --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Transfers $187,959 $66,331 $43,269 $34,214 $1,289 $8,375 $34,481 $0 $0 Total Water Operating Costs $1,933,160 $914,206 $483,115 $35,244 $32,704 $89,619 $378,272 $0 $0 Weighted for: Basis of Classification Page 20 of 24 D R A F T City of Kalispell - Water Utility Page 2 of 2 Exhibit 14 Functionalization and Classification of the Revenue Requirement Total Actual Cust.Meters &Fire Revenue Direct Expenses Commodity Capacity Customer Acctg.Services Protection Related Assign. Account FY 2021 (COM)(CAP)(AC)(WCA)(WCMS)(FP)(RR)(DA) Weighted for: Basis of Classification Water Billing Costs Personal Services Salaries & Wages $120,937 $0 $0 $34,896 $86,041 $0 $0 $0 $0 As Billing Costs Below Health Insurance 38,281 0 0 11,046 27,235 0 0 0 0 As Billing Costs Below Retirement - PERD 9,476 0 0 2,734 6,742 0 0 0 0 As Billing Costs Below --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Personal Services $168,694 $0 $0 $48,676 $120,017 $0 $0 $0 $0 Materials and Services Office Supplies/Computers $3,500 $0 $0 $0 $3,500 $0 $0 $0 $0 100% WCA Auditing 2,040 0 0 2,040 0 0 0 0 0 100% AC Billing Costs/Grizzly Sec. & Mail Room 41,280 0 0 0 41,280 0 0 0 0 100% WCA Billing Costs/bank & cc fees, CenturyLink 27,810 0 0 0 27,810 0 0 0 0 100% WCA Billing costs/printing, shredding 1,545 0 0 0 1,545 0 0 0 0 100% WCA Dues & Training 2,550 0 0 0 2,550 0 0 0 0 100% WCA Administrative Transfer 11,619 0 0 0 11,619 0 0 0 0 100% WCA Information Tech. Transfer 33,774 0 0 33,774 0 0 0 0 0 100% AC Office Rent 0 0 0 0 0 0 0 0 0 100% WCA --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Materials and Services $124,119 $0 $0 $35,814 $88,304 $0 $0 $0 $0 Total Water Billing Costs $292,812 $0 $0 $84,491 $208,322 $0 $0 $0 $0 Equipment Replacement Program $119,400 $0 $0 $0 $119,400 $0 $0 $0 $0 100% WCA Total Operations & Maintenance $2,345,372 $914,206 $483,115 $119,734 $360,425 $89,619 $378,272 $0 $0 Rate Funded Capital $1,065,000 $408,782 $326,846 $0 $0 $65,331 $264,041 $0 $0 As Plant Before General $0 Debt Service 2004 Water Revenue Refunding $91,005 $34,931 $27,929 $0 $0 $5,583 $22,563 $0 $0 As Plant Before General 2012 Water Refunding SRF 26,260 10,079 8,059 0 0 1,611 6,511 0 0 As Plant Before General 2012 Water Refunding WRF-B 105,816 40,616 32,475 0 0 6,491 26,235 0 0 As Plant Before General 2017 WRF - Water 125,392 48,130 38,483 0 0 7,692 31,088 0 0 As Plant Before General 2020 SRF Loan 170,715 65,526 52,392 0 0 10,472 42,325 0 0 As Plant Before General New SRF Loan Debt 173,219 66,487 53,161 0 0 10,626 42,946 0 0 As Plant Before General --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Debt Service $692,407 $265,768 $212,498 $0 $0 $42,475 $171,666 $0 $0 LESS: Impact Fees $240,000 $92,120 $73,655 $0 $0 $14,722 $59,502 $0 $0 As Plant Before General--------------------------------------------------------------------------------------------------------------------------------------- Net Debt Service $452,407 $173,649 $138,843 $0 $0 $27,752 $112,163 $0 $0 To / (From) Reserves To / (From) Operating Reserve (65,600)($25,179) ($20,133)$0 $0 ($4,024) ($16,264)$0 $0 As Plant in Service To / (From) Capital Improvement Reserve 0 0 0 0 0 0 0 0 0 As Plant Before General To / (From) Emergency Reserve 0 0 0 0 0 0 0 0 0 As Plant in Service --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total To / (From) Reserves ($65,600) ($25,179) ($20,133)$0 $0 ($4,024) ($16,264)$0 $0 Total Revenue Requirement $3,797,180 $1,471,457 $928,672 $119,734 $360,425 $178,678 $738,213 $0 $0 Miscellaneous Revenues 0 Meter Replacement Fee (10125)$101,000 $0 $0 $0 $0 $101,000 $0 $0 $0 As Meters 0 Impact Fee Admin (10100)25,000 9,596 7,672 0 0 1,534 6,198 0 0 As Plant Before General 0 Misc.-Tower Lease/Installation/Reconnect/Tag fees 121,200 0 0 0 0 0 0 121,200 0 As RR 0 Interest Earnings (10100)38,947 0 0 0 0 0 0 38,947 0 As RR --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Miscellaneous Revenues $286,147 $9,596 $7,672 $0 $0 $102,534 $6,198 $160,147 $0 NET REVENUE REQUIREMENTS $3,511,033 $1,461,862 $920,999 $119,734 $360,425 $76,145 $732,015 ($160,147)$0 % Net Revenue Requirements 100.0%41.6% 26.2%3.4%10.3%2.2%20.8%-4.6%0.0%Page 21 of 24 D R A F T City of Kalispell - Water Utility Exhibit 15 Allocation of Revenue Requirements Net Revenue Classification Components Requirement Residential Commercial Irrigation Private Fire Allocation Factor Commodity $1,461,862 $391,105 $558,873 $511,883 $0 (COM) Capacity $920,999 $247,445 $307,263 $366,291 $0 (CAP) Customer Related Actual Customer $119,734 $71,381 $17,497 $28,655 $2,202 (AC) Weighted for Cust. Acctg.360,425 214,872 52,669 86,256 6,628 (WCA) Weighted for Meters & Services 76,145 36,440 19,170 18,122 2,412 (WCMS)-------------------------------------------------------------------------------- Total Customer Related $556,304 $322,694 $89,337 $133,032 $11,242 Fire Protection Related Public $660,197 $352,756 $307,440 $0 $0 (FP-Public) Private 71,818 0 0 0 71,818 (FP-Private)-------------------------------------------------------------------------------- Total Fire Related $732,015 $352,756 $307,440 $0 $71,818 Revenue Related ($160,147) ($68,021) ($57,412) ($29,993)($4,721)(RR) Direct Assignment $0 $0 $0 $0 $0 (DA) NET REVENUE REQUIREMENT $3,511,033 $1,245,978 $1,205,501 $981,215 $78,339 % Net Revenue Requirement 100.0%35.5%34.3%27.9%2.2% Page 22 of 24 D R A F T City of Kalispell - Water Utility Exhibit 16 Summary of the Cost of Service Analysis Total Component FY 2021 Residential Commercial Irrigation Private Fire Revenues at Present Rates $3,194,432 $1,356,816 $1,145,182 $598,260 $94,174 Less: Allocated Revenue Requirement 3,511,033 1,245,978 1,205,501 981,215 78,339 ---------------- ---------------- ---------------- ---------------- ---------------- Balance/(Deficiency) of Funds ($316,601) $110,838 ($60,319) ($382,955) $15,835 Required % Change in Rates 9.9%-8.2%5.3%64.0%-16.8% Page 23 of 24 D R A F T City of Kalispell - Water Utility Exhibit 17 Average Unit Costs Total Component FY 2021 Residential Commercial Irrigation Private Fire Commodity $/1,000 gal.$1.43 $1.43 $1.43 $1.43 $0.00 Capacity $/1,000 gal.$0.90 $0.91 $0.79 $1.03 $0.00 Fire/Revenue/Direct $/1,000 gal.$0.49 $1.04 $0.64 ($0.08) $0.00 ------------------------------------------------------------ Total $/1,000 gal.$2.83 $3.39 $2.87 $2.38 $0.00 Customer Costs - $/account/month $4.08 $3.97 $4.48 $4.07 $31.23 Average Total Cost $/1,000 gal.$3.45 $4.57 $3.09 $2.75 $0.00 Average Present Revenue $/1,000 gal.$3.13 $4.98 $2.94 $1.68 $0.00 Basic Data: Annual Water Consumption(/1,000 gal.)1,018,989 272,619 389,562 356,808 0 Number of Accounts 11,370 6,778 1,661 2,721 209 Page 24 of 24 D R A F T Budget Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues Treatment $3,453,881 $3,453,881 $3,453,881 $3,488,420 $3,523,304 $3,558,538 $3,594,123 Collection 1,180,327 1,180,327 1,180,327 1,192,131 1,204,052 1,216,092 1,228,253-----------------------------------------------------------------------------------------------------------------------Total Rate Revenues $4,634,209 $4,634,209 $4,634,209 $4,680,551 $4,727,356 $4,774,630 $4,822,376 Other Revenues $123,880 $76,500 $31,413 $36,131 $40,827 $38,543 $33,680-----------------------------------------------------------------------------------------------------------------------Total Revenues $4,758,089 $4,710,709 $4,665,621 $4,716,682 $4,768,184 $4,813,173 $4,856,056 Expenses Operation & Maintenance Treatment $1,951,373 $2,118,227 $2,066,421 $2,090,236 $2,407,336 $2,475,790 $2,546,396 Collection 1,338,781 1,246,402 1,316,175 1,353,597 1,392,153 1,482,378 1,524,926 Equipment Replacement Program Treatment $0 $0 $108,000 $108,000 $108,000 $108,000 $108,000 Collection 0 43,500 61,000 61,000 61,000 61,000 61,000 Rate Funded Capital Treatment $850,000 $850,000 $910,000 $970,000 $1,030,000 $1,090,000 $1,150,000 Collection 520,000 520,000 580,000 640,000 700,000 760,000 820,000 Net Debt Service Payment Treatment $856,913 $859,667 $988,452 $1,117,421 $1,169,048 $1,631,796 $1,629,113 Collection 0 97,059 659,109 806,575 1,104,026 1,095,806 1,092,232 To / (From) Reserves (758,978) (1,024,147) (59,000) 80,000 80,000 (90,000) 80,000 Total Revenue Requirement $4,758,089 $4,710,708 $6,630,158 $7,226,830 $8,051,563 $8,614,770 $9,011,668 Bal. / (Def.) of Funds ($0)$1 ($1,964,536) ($2,510,148) ($3,283,379) ($3,801,597) ($4,155,611) Balance a % of Rate Adj. Req'd 0.0%0.0% 42.4% 53.6%69.5%79.6%86.2% Proposed Treatment and Collection Revenue Adjustment 0.0% 0.0% 35.0% 13.6% 13.9% 5.9% 5.7% Add'l Revenue with Rate Adj.$0 $0 $1,623,430 $2,430,172 $3,369,648 $3,799,885 $4,243,539 Bal. / (Def.) After Rate Adj.($0)$1 ($341,106) ($79,976) $86,269 ($1,712) $87,927 Add'l Rate Adj. Req'd 0.0% 0.0% 7.4% 1.7% -1.8% 0.0% -1.8% Debt Service Coverage Ratio Before Impact Fees 1.25 0.70 1.29 1.47 1.51 1.39 1.51 Debt Service Coverage Ratio with Impact Fees 1.52 1.19 1.51 1.67 1.69 1.55 1.66 Total Ending Balance (Not including Bond Reserve)$0 $7,650,096 $6,638,522 $6,036,445 $5,608,689 $4,925,107 $4,789,976 Combined Sewer Rate Fixed Charge $8.44 $8.44 $12.26 $13.05 $13.90 $14.80 $15.77 Volume Charge ($ / 1,000 gallons)$4.78 $4.78 $6.94 $7.39 $7.87 $8.38 $8.93 Avg Monthly Residential Bill (Admin. Charge + 4,000 gal)$27.56 $27.56 $40.02 $42.62 $45.39 $48.34 $51.49 $ Change in Average Monthly Residential Bill $12.46 $2.60 $2.77 $2.95 $3.14 $ Cumulative Change in Average Monthly Residential Bill $12.46 $15.06 $17.83 $20.78 $23.93 Projected Exhibit 1 Revenue Requirement Summary Comprehensive Sewer Rate Study - Treatment and Collection City of Kalispell Page 1 of 33 D R A F T City of Kalispell Page 1 of 4 Summary Comprehensive Sewer Rate Study - Treatment and Collection Revenue Requirement Exhibit 2 Budget Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Revenues Rate Revenues Residential $2,163,456 $2,163,456 $2,163,456 $2,185,091 $2,206,942 $2,229,011 $2,251,301 As Customer Growth Commercial 1,982,561 1,982,561 1,982,561 2,002,387 2,022,411 2,042,635 2,063,061 As Customer Growth Evergreen 488,191 488,191 488,191 493,073 498,004 502,984 508,014 As Customer Growth-----------------------------------------------------------------------------------------------------------------------Total Rate Revenues $4,634,209 $4,634,209 $4,634,209 $4,680,551 $4,727,356 $4,774,630 $4,822,376 Other Revenues Miscellaneous $15,752 $10,000 $10,100 $10,201 $10,303 $10,406 $10,510 As Miscellaneous Revenues Interest Earnings (10100)108,128 66,500 21,313 25,930 30,524 28,137 23,170 Calculated on Oper. Beg. Balance-----------------------------------------------------------------------------------------------------------------------Total Other Revenues $123,880 $76,500 $31,413 $36,131 $40,827 $38,543 $33,680 Total Revenues $4,758,089 $4,710,709 $4,665,621 $4,716,682 $4,768,184 $4,813,173 $4,856,056 Sewer Treatment Costs Personal Services Salaries & Wages $456,093 $454,195 $468,730 $483,729 $669,208 $690,623 $712,723 As Labor Seasonal Salaries 5,000 5,000 5,160 5,325 5,496 5,671 5,853 As Labor Severance 42,317 0 0 0 0 0 0 Based on City input Overtime 22,500 22,500 23,220 23,963 24,730 25,521 26,338 As Labor Health Insurance 89,087 90,736 94,366 98,140 102,066 106,149 110,395 As Health Benefits Retirement - PERD 33,891 34,152 35,518 36,939 38,417 39,953 41,551 As Health Benefits-----------------------------------------------------------------------------------------------------------------------Total Personal Services $648,888 $606,584 $626,994 $648,097 $839,916 $867,917 $896,860 Materials and Services Office Supplies/Equip/Computers $10,000 $10,000 $10,300 $10,609 $10,927 $11,255 $11,593 As Materials & Supplies Safety Equipment & Supply 2,700 2,700 2,781 2,864 2,950 3,039 3,130 As Materials & Supplies Alum 20,000 28,000 28,840 29,705 30,596 31,514 32,460 As Materials & Supplies Chemicals 80,000 87,000 89,610 92,298 95,067 97,919 100,857 As Materials & Supplies Other Supplies/Janitorial/Consumable Tools/Equip Rental 7,000 7,000 7,210 7,426 7,649 7,879 8,115 As Materials & Supplies Gas & Oil 16,000 19,000 19,570 20,157 20,762 21,385 22,026 As Materials & Supplies Postage & Shipping 400 400 412 424 437 450 464 As Materials & Supplies Licenses and Fees 11,500 12,000 12,240 12,485 12,734 12,989 13,249 As Miscellaneous Electricity 182,000 190,000 193,800 197,676 201,630 205,662 209,775 As Utilities - Electric Water 7,500 7,500 7,838 8,229 8,641 9,073 9,527 As Utilities - Other Natural Gas 60,000 82,000 85,690 89,975 94,473 99,197 104,157 As Utilities - Other Telephone & Alarms 6,500 6,500 6,708 6,923 7,144 7,373 7,609 As Labor Auditing 4,000 2,500 2,550 2,601 2,653 2,706 2,760 As Miscellaneous Contract Services-Glacier Gold 124,000 135,000 137,700 140,454 143,263 146,128 149,051 As Miscellaneous Other Contract Services / Land Fill 30,000 39,000 39,780 40,576 41,387 42,215 43,059 As Miscellaneous Consultant-Elec Eng/Permit Asst /Site Specific Sampling 77,500 211,000 175,000 178,500 182,070 185,711 189,426 As Miscellaneous Consultant/TMDL,WWTP Permit/Rates/Fermenter Assess.185,000 175,000 107,000 73,000 74,460 75,949 77,468 As Miscellaneous Maintenance Service -Misc.30,000 30,000 30,960 31,951 32,973 34,028 35,117 As Labor Building Maintenance 40,000 46,000 47,472 48,991 50,559 52,177 53,846 As Labor Dues, Training & Training Materials 7,500 8,500 8,670 8,843 9,020 9,201 9,385 As Miscellaneous Medical Services 500 500 510 520 531 541 552 As Miscellaneous Property & Liability Insurance 37,342 42,000 42,840 43,697 44,571 45,462 46,371 As Miscellaneous Phosphorus 0 0 0 0 0 0 0 New Cost Nitrogen 0 0 0 0 0 0 0 New Cost Composting 0 0 0 0 86,000 86,000 86,000 New Cost-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $939,442 $1,141,600 $1,057,481 $1,047,905 $1,160,498 $1,187,854 $1,215,996 Projected Page 2 of 33 D R A F T City of Kalispell Page 2 of 4 Summary Comprehensive Sewer Rate Study - Treatment and Collection Revenue Requirement Exhibit 2 Budget Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Transfers Central Garage Transfer $22,489 $19,219 $19,796 $20,389 $21,001 $21,631 $22,280 As Equipment Administrative Transfer 117,270 122,705 126,632 130,684 134,866 139,181 143,635 As Labor Information Tech. Transfer 23,898 23,651 24,408 25,189 25,995 26,827 27,685 As Labor-----------------------------------------------------------------------------------------------------------------------Total Transfers $163,657 $165,575 $170,835 $176,262 $181,862 $187,639 $193,600 Total Sewer Treatment Costs $1,751,987 $1,913,759 $1,855,309 $1,872,264 $2,182,276 $2,243,410 $2,306,456 Laboratory Operations Costs Personal Services Salaries & Wages $110,917 $115,308 $118,997 $122,805 $126,735 $130,791 $134,976 As Labor Health Insurance 17,608 16,872 17,547 18,249 18,979 19,738 20,527 As Health Benefits Retirement - PERD 8,161 8,589 8,932 9,289 9,661 10,047 10,449 As Health Benefits-----------------------------------------------------------------------------------------------------------------------Total Personal Services $136,686 $140,768 $145,476 $150,344 $155,375 $160,576 $165,953 Materials and Services Office Supplies $4,500 $4,500 $4,635 $4,774 $4,917 $5,065 $5,217 As Materials & Supplies Equipment (Non-Capital)2,500 2,500 2,575 2,652 2,732 2,814 2,898 As Materials & Supplies Lab Supplies 16,500 16,500 16,995 17,505 18,030 18,571 19,128 As Materials & Supplies Lab Services/Newly Mandated Pretreatment Testing 30,000 30,000 30,960 31,951 32,973 34,028 35,117 As Labor Equipment Maintenance 5,500 5,500 5,676 5,858 6,045 6,239 6,438 As Labor School & Travel 3,700 4,700 4,794 4,890 4,988 5,087 5,189 As Miscellaneous-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $62,700 $63,700 $65,635 $67,629 $69,685 $71,804 $73,987 Total Laboratory Operating Costs $199,386 $204,468 $211,111 $217,973 $225,060 $232,380 $239,940 Sanitary Sewer Operating Costs Personal Services Salaries & Wages $283,430 $297,006 $306,510 $316,318 $326,441 $387,387 $399,783 As Labor Overtime 5,500 5,500 5,676 5,858 6,045 6,239 6,438 As Labor Health Insurance 71,186 80,197 83,405 86,741 90,211 93,820 97,572 As Health Benefits Retirement - PERD 21,197 22,509 23,410 24,346 25,320 26,333 27,386 As Health Benefits-----------------------------------------------------------------------------------------------------------------------Total Personal Services $381,313 $405,213 $419,001 $433,264 $448,017 $513,777 $531,180 Materials and Services Office Supplies/Equip/ Computer Supplies/GIS $12,200 $12,200 $12,566 $12,943 $13,331 $13,731 $14,143 As Materials & Supplies Equipment (Non Capital)/Safety Equip & Supplies 8,350 8,350 8,601 8,859 9,124 9,398 9,680 As Equipment Other Supplies/Janitorial/Consumable Tools 2,300 2,300 2,369 2,440 2,513 2,589 2,666 As Materials & Supplies Gas & Oil 12,000 12,000 12,360 12,731 13,113 13,506 13,911 As Materials & Supplies Postage, Printing & Advertising 500 500 515 530 546 563 580 As Materials & Supplies Electricity 55,000 57,000 58,140 59,303 60,489 61,699 62,933 As Utilities - Electric Natural Gas 16,500 16,500 17,243 18,105 19,010 19,960 20,958 As Utilities - Other Telephone & Comm., Alarms 25,000 26,000 26,520 27,050 27,591 28,143 28,706 As Utilities - Electric Auditing 3,000 3,000 3,096 3,195 3,297 3,403 3,512 As Labor Contract Services 24,000 24,000 24,720 25,462 26,225 27,012 27,823 As Materials & Supplies Consultants-Review/Modeling/Facility Plan/Rate Analysis 335,000 185,000 236,000 240,720 245,534 250,445 255,454 As Miscellaneous Equipment Maintenance/Buildings & Radios 7,000 11,375 11,739 12,115 12,502 12,902 13,315 As Labor Dues & Training, Licenses 5,500 7,250 7,395 7,543 7,694 7,848 8,005 As Miscellaneous Medical Services 500 500 510 520 531 541 552 As Miscellaneous Construction Materials 10,000 10,000 10,300 10,609 10,927 11,255 11,593 As Materials & Supplies Materials - Pumps/Lift Stations 50,000 50,000 51,000 52,020 53,060 54,122 55,204 As Miscellaneous Property & Liability Ins 18,400 42,000 42,840 43,697 44,571 45,462 46,371 As Miscellaneous $10,000 Uninsured Loss/$15,000 Goodwill Expenditures 25,000 25,000 25,500 26,010 26,530 27,061 27,602 As Miscellaneous-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $610,250 $492,975 $551,413 $563,851 $576,590 $589,640 $603,008 Transfers Central Garage Transfer $10,133 $9,435 $9,718 $10,010 $10,310 $10,619 $10,938 As Equipment Administrative Transfer 59,359 48,854 50,417 52,031 53,696 55,414 57,187 As Labor Information Tech. Transfer 19,118 18,921 19,526 20,151 20,796 21,462 22,148 As Labor Office Rent 6,422 6,422 0 0 0 0 0 Based on City input-----------------------------------------------------------------------------------------------------------------------Total Transfers $95,032 $83,632 $79,662 $82,192 $84,802 $87,495 $90,273 Total Sanitary Sewer Operating Costs $1,086,595 $981,820 $1,050,076 $1,079,306 $1,109,409 $1,190,912 $1,224,461 Page 3 of 33 D R A F T City of Kalispell Page 3 of 4 Summary Comprehensive Sewer Rate Study - Treatment and Collection Revenue Requirement Exhibit 2 Budget Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Sewer Billing Costs Personal Services Salaries & Wages $96,132 $99,549 $102,735 $106,022 $109,415 $112,916 $116,530 As Labor Health Insurance 22,864 27,602 28,706 29,854 31,048 32,290 33,582 As Health Benefits Retirement - PERD 7,426 7,778 8,089 8,413 8,749 9,099 9,463 As Health Benefits-----------------------------------------------------------------------------------------------------------------------Total Personal Services $126,422 $134,929 $139,530 $144,289 $149,213 $154,306 $159,575 Materials and Services Office Supplies/Computers $3,500 $7,000 $7,210 $7,426 $7,649 $7,879 $8,115 As Materials & Supplies Auditing 2,000 2,000 2,040 2,081 2,122 2,165 2,208 As Miscellaneous Billing Costs/Grizzly Sec. & Mail Room 40,000 40,000 40,800 41,616 42,448 43,297 44,163 As Miscellaneous Billing Costs/bank & cc fees, CenturyLink 25,000 27,000 27,810 28,644 29,504 30,389 31,300 As Materials & Supplies Billing Costs/printing, shredding 2,500 1,500 1,545 1,591 1,639 1,688 1,739 As Materials & Supplies Dues & Training 2,500 2,500 2,550 2,601 2,653 2,706 2,760 As Miscellaneous Administrative Transfer 10,385 10,119 10,443 10,777 11,122 11,478 11,845 As Labor Information Tech. Transfer 33,457 33,112 34,172 35,265 36,394 37,558 38,760 As Labor Office Rent 6,422 6,422 0 0 0 0 0 Based on City input-----------------------------------------------------------------------------------------------------------------------Total Materials and Services $125,764 $129,653 $126,569 $130,002 $133,531 $137,160 $140,891 Total Sewer Billing Costs $252,186 $264,582 $266,099 $274,291 $282,744 $291,466 $300,466 Equipment Replacement Program $0 $43,500 $169,000 $169,000 $169,000 $169,000 $169,000 Avg. $ City Equip. Plan Total Operations & Maintenance $3,290,154 $3,408,129 $3,551,596 $3,612,834 $3,968,489 $4,127,168 $4,240,323 Rate Funded Capital $1,370,000 $1,370,000 $1,490,000 $1,610,000 $1,730,000 $1,850,000 $1,970,000 Debt Service Debt Service $1,178,546 $1,847,752 $1,824,817 $1,825,002 $1,824,795 $1,731,577 $1,730,214 Debt Schedule New Debt 0 0 297,745 578,744 932,827 1,485,418 1,485,418 Debt Schedule-----------------------------------------------------------------------------------------------------------------------Total Debt Service $1,178,546 $1,847,752 $2,122,562 $2,403,746 $2,757,622 $3,216,995 $3,215,632 Less: Impact Fees Debt Service transfer from Impact Fees $321,633 $891,026 $475,000 $479,750 $484,548 $489,393 $494,287-----------------------------------------------------------------------------------------------------------------------Net Debt Service $856,913 $956,726 $1,647,562 $1,923,996 $2,273,074 $2,727,602 $2,721,345 To / (From) Reserves To / (From) Operating Reserve ($758,978)($1,024,147)($139,000)$0 $0 ($170,000)$0 To / (From) Capital Improvement Reserve 0 0 80,000 80,000 80,000 80,000 80,000-----------------------------------------------------------------------------------------------------------------------Total To / (From) Reserves ($758,978) ($1,024,147) ($59,000) $80,000 $80,000 ($90,000) $80,000 Total Revenue Requirement $4,758,089 $4,710,708 $6,630,158 $7,226,830 $8,051,563 $8,614,770 $9,011,668 Bal. / (Def.) of Funds ($0)$1 ($1,964,536) ($2,510,148) ($3,283,379) ($3,801,597) ($4,155,611) Balance a % of Rate Adj. Req'd 42.4% 53.6% 69.5% 79.6% 86.2% Proposed Treatment and Collection Revenue Adjustment 0.0% 0.0%35.0% 13.6% 13.9%5.9% 5.7% Add'l Revenue with Rate Adj.$0 $0 $1,623,430 $2,430,172 $3,369,648 $3,799,885 $4,243,539 Bal. / (Def.) After Rate Adj.($0)$1 ($341,106) ($79,976) $86,269 ($1,712) $87,927 Add'l Rate Adj. Req'd 0.0%0.0%7.4%1.7%-1.8%0.0%-1.8% Debt Service Coverage Ratio Before Impact Fees 1.25 0.70 1.29 1.47 1.51 1.39 1.51 Minimum = 1.25 Debt Service Coverage Ratio with Impact Fees 1.52 1.19 1.51 1.67 1.69 1.55 1.66 Combined Sewer Rate Fixed Charge $8.44 $8.44 $12.26 $13.05 $13.90 $14.80 $15.77 Volume Charge ($ / 1,000 gallons)$4.78 $4.78 $6.94 $7.39 $7.87 $8.38 $8.93 Avg Monthly Residential Bill (Admin. Charge + 4,000 gal)$27.56 $27.56 $40.02 $42.62 $45.39 $48.34 $51.49 $ Change in Average Monthly Residential Bill $12.46 $2.60 $2.77 $2.95 $3.14 $ Cumulative Change in Average Monthly Residential Bill $12.46 $15.06 $17.83 $20.78 $23.93 Page 4 of 33 D R A F T City of Kalispell Page 4 of 4 Summary Comprehensive Sewer Rate Study - Treatment and Collection Revenue Requirement Exhibit 2 Budget Proposed FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Operating Cash (10100) Beginning Balance $4,262,500 $4,262,501 $3,457,395 $3,052,419 $2,813,688 $2,316,975 Plus: To Reserve Fund 0 (139,000)0 0 0 0 From RR Exhibit 2 Less: Uses of Funds - CIP 0 (325,000) (325,000) (325,000) (325,000)0 From CIP Exhibit 3 Total Balance/(Deficiency) of Funds 1 (341,106) (79,976) 86,269 (171,712)87,927 From RR Exhibit 2 Ending Balance $4,262,500 $3,457,395 $3,052,419 $2,813,688 $2,316,975 $2,404,903 Target = 90 Days O&M $840,000 $876,000 $891,000 $978,000 $1,018,000 $1,046,000 Impact Fees (10120) Beginning Balance $3,664,142 $2,706,313 $2,419,844 $2,142,743 $1,873,718 $1,606,848 Plus: Impact Fees 950,000 950,000 959,500 969,095 978,786 988,574 As Customer Growth Interest Earnings 18,321 13,532 18,149 21,427 18,737 16,068 Calculated on Beg. Balance Less: CIP from Impact Fees (1,035,124) (775,000) (775,000) (775,000) (775,000)(813,413) From CIP Exhibit 3 Debt Service transfer Impact Fees (891,026) (475,000) (479,750) (484,548) (489,393)(494,287) From RR Exhibit 2 Impact Fee Reserves 0 0 0 0 0 0 Ending Balance $2,706,313 $2,419,844 $2,142,743 $1,873,718 $1,606,848 $1,303,791 WWTP Equip. Repl (10125) Beginning Balance $681,283 $681,283 $681,283 $681,283 $681,283 $681,283 Plus: To Reserve Fund 0 0 0 0 0 0 Less: Uses of Funds 0 0 0 0 0 0 Ending Balance $681,283 $681,283 $681,283 $681,283 $681,283 $681,283 Capital & Emergency Reserve Beginning Balance $0 $0 $80,000 $160,000 $240,000 $320,000 Plus: To Reserve Fund 0 80,000 80,000 80,000 80,000 80,000 Less: Uses of Funds 0 0 0 0 0 0 Ending Balance $0 $80,000 $160,000 $240,000 $320,000 $400,000 Bond Reserve Fund Beginning Balance $1,561,043 $1,561,043 $1,561,043 $1,561,043 $1,561,043 $1,561,043 Plus: To Reserve Fund 0 0 0 0 0 0 Less: Uses of Funds 0 0 0 0 0 0 Ending Balance $1,561,043 $1,561,043 $1,561,043 $1,561,043 $1,561,043 $1,561,043 Total Ending Balance (Not including Bond Reserve)$7,650,096 $6,638,522 $6,036,445 $5,608,689 $4,925,107 $4,789,976 Page 5 of 33 D R A F T City of Kalispell Page 1 of 2 Comprehensive Sewer Rate Study Capital Improvement Plan Exhibit 3 Capital Improvement Projects FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Future Notes WWTP Capital Projects Install Two New Influent Screens $0 $0 $0 $0 $0 $0 $0 Capital Plan Replace Two Existing Influent Pumps with Higher Capacity Pumps 0 0 0 0 0 0 0 Capital Plan Construct Two, 75-FT Diameter Primary Clarifiers 0 0 0 0 0 0 0 Capital Plan Construct new EQ Basin to be converted to a Primary Clarifier in the future469,800 2,349,000 0 0 0 0 0 Capital Plan Convert Secondary Treatment System to a 5-stage process 0 0 0 0 118,000 1,413,000 0 Capital Plan Install Dome Covers on Secondary Clarifiers 0 403,000 3,199,000 1,621,000 0 0 0 Capital Plan Construct Tertiary Membrane Filtration (TMF) process 0 0 0 0 0 0 0 Capital Plan Modify Existing Reaeration Basin and Cover Structure 0 0 0 0 32,000 373,000 0 Capital Plan Replace/Install Existing Heat Exchanger,Sludge Recirculation Pumps 0 0 0 0 0 0 0 Capital Plan Construct Second Primary Digester 0 0 0 0 0 0 0 Capital Plan Construct City Owned and Operated Composting Facility (Carry Over)291,889 0 0 631,000 7,565,000 0 0 Capital Plan Sidestream Treatment 0 0 0 0 0 0 0 Capital Plan Biofilter Bed Rehabilitation 0 0 0 6,000 70,000 0 0 Capital Plan Chemical Room Modifications 0 0 0 29,000 348,000 0 0 Capital Plan Additional Standby Power for Equipment 0 0 0 0 0 0 0 Capital Plan Administration/Laboratory Building Expansion 0 0 0 0 0 0 0 Capital Plan Digester Chemical Feed System 0 0 0 0 0 10,000 0 Capital Plan Replace Belt Filter Press 0 0 0 0 0 50,000 0 Capital Plan Influent Piping & Diversion Structure Rehabilitation 0 50,000 171,186 0 0 0 0 Capital Plan Secondary Digester Lids Replcmnt (Carry Over)530,648 0 0 0 0 0 0 Capital Plan East Secondary Clarifier Coating Rehabilitation (Carry Over)75,000 0 0 0 0 0 0 Capital Plan Misc Replacement Items/Maintenance/Repair 118,000 100,000 100,000 100,000 100,000 100,000 0 Capital Plan TWAS Roof Replacement (Carry Over & New Appr.)15,000 0 0 0 0 0 0 Capital Plan Machinery & Equipment 125,500 0 0 0 0 0 0 Capital Plan Secondary Digesters Mixing Rehabilitations 0 0 0 0 0 0 0 Capital Plan WWTP 0 0 0 0 0 0 2,500,000 Based on City input---------------------------------------------------------------------------------------------------------------- Total WWTP Capital Projects $1,625,837 $2,902,000 $3,470,186 $2,387,000 $8,233,000 $1,946,000 $2,500,000 Future Capital Funding $0 $0 $0 $0 $0 $0 TOTAL TREATMENT CAPITAL IMPROVEMENT PROJECTS $1,625,837 $2,902,000 $3,470,186 $2,387,000 $8,233,000 $1,946,000 Less: Outside Funding Sources Developer Contributions $0 $0 $0 $0 $0 $0 Developer Contributions Operating Cash (10100)192,200 325,000 325,000 325,000 325,000 0 Input Capital Improvement Reserve (10107)0 0 0 0 0 0 Input Impact Fees Fund (10120)583,637 225,000 225,000 225,000 225,000 796,000 Growth Related Grants 0 0 0 0 0 0 Input New SRF Loan 0 1,442,000 1,950,186 807,000 6,593,000 0 Calculated New Revenue Bond 0 0 0 0 0 0 Calculated------------------------------------------------------------------------------------------------ Total Less Outside Funding Sources $775,837 $1,992,000 $2,500,186 $1,357,000 $7,143,000 $796,000 TOTAL TREATMENT CIP FROM RATES $850,000 $910,000 $970,000 $1,030,000 $1,090,000 $1,150,000 Page 6 of 33 D R A F T City of Kalispell Page 2 of 2 Comprehensive Sewer Rate Study Capital Improvement Plan Exhibit 3 Capital Improvement Projects FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Future Notes COLLECITON PROJECTS Lift Station #3 Main Improvements $0 $0 $407,361 $3,666,247 $0 $0 Capital Plan Bluestone Upsize 0 0 0 0 0 187,510 Capital Plan Westside Interceptor (WSI) Gravity Main Extension 0 0 0 0 0 0 Capital Plan Lift Station #9 Improvements 0 1,738,378 0 0 0 0 Capital Plan Rose Crossing West Improvements 0 0 0 0 2,081,737 0 Capital Plan West Reserve Drive Improvements 0 0 0 0 0 0 Capital Plan West Springcreek Road Improvements 0 0 0 0 0 0 Capital Plan Lift Station #12 Improvements 0 0 0 0 0 0 Capital Plan Lift Station #36 Improvements 0 0 0 0 0 0 Capital Plan Lift Station #22 Improvements 0 0 0 0 0 0 Capital Plan Rose Crossing East Improvements 0 0 0 0 0 0 Capital Plan Stillwater Road Improvements 0 0 0 0 0 0 Capital Plan Lift Station #33 Improvements 0 0 0 0 0 0 Capital Plan Lift Station #34 Improvements 0 0 0 0 0 0 Capital Plan Lift Station #39 Improvements 0 0 0 0 0 0 Capital Plan Existing City CIP "SEW 16" (6th Alley E - South of 14th to 13th Gravity Replacement)0 255,150 0 0 0 0 Capital Plan Machinery and Equipment 43,500 0 0 0 0 0 Existing City CIP "SEW 20" (10" Clay Sewer Slipline in 1st Alley W. from Montana St. to Washington St.)82,000 0 0 0 0 0 Capital Plan Existing City CIP "SEW 33" (Manhole Rehabilitation and Sewer Main Replacements/Repairs)50,000 50,000 50,000 50,000 50,000 50,000 Capital Plan Existing City CIP "SEW 55" (Westside Interceptor - Three Mile Dr. and Spring Creek Project)2,934,965 0 0 0 0 0 Capital Plan Existing City CIP "SEW 68" (12" Clay Sewer Slipline in 1st Alley E. & W.233,000 0 0 0 0 0 Capital Plan Existing City CIP "SEW 70" (Slipline 8" Sewer Main in 6th Alley EN and E. Washington)80,000 0 0 0 0 0 Capital Plan Existing City CIP "SEW 72" (Lift Station Communication Upgrades)20,000 0 0 0 0 0 Capital Plan Existing City CIP "SEW 74" (Grandview Lift Station Relocation)0 0 1,314,604 0 0 0 Capital Plan Existing City CIP "SEW 75" (Lift Station 5a Removal)0 334,714 0 0 0 0 Capital Plan Existing City CIP "SEW 77" (Shop Complex Pavement Restoration)0 0 0 0 0 0 Capital Plan Existing City CIP "SEW 78" (Gravity Sewer Replacement on 4th Alley WN)0 0 1,064,754 0 0 0 Capital Plan Existing City CIP "SEW 79" (Gravity Sewer Replacement on 2nd Alley W)0 0 0 596,351 0 0 Capital Plan Existing City CIP "SEW 80" (Gravity Sewer Replacement on 5th Alley WN)0 0 0 0 885,395 0 Capital Plan Existing City CIP "SEW 82" (Gravity Sewer Replacement on 2nd Alley W.)0 0 0 809,281 0 0 Capital Plan Existing City CIP "SEW 83" (Gravity on 1st and 2nd Ave. EN)0 1,203,825 0 0 0 0 Capital Plan Existing City CIP "SEW 89" (Facility Plan/Rate Analysis)0 0 0 0 0 0 Capital Plan Existing City CIP "SEW 91" (Repair and Replacement of Sewer Main)600,000 0 0 0 0 0 Capital Plan Existing City CIP "SEW 92" (R/R, Upsize of Sewer Main in WWTP Complex)0 169,058 0 0 0 0 Capital Plan Shop Complex Pavement Restoration - Carryover 4,673 0 0 0 0 0 Capital Plan Risk-Based Annual Sewer Rehab and Repair 255,000 260,100 265,302 270,608 276,020 281,541 Capital Plan Growth and Development (Oversize)300,000 318,362 318,362 318,362 318,362 318,362 Capital Plan------------------------------------------------------------------------------------------------ Total Collection Projects $4,603,138 $4,329,588 $3,420,383 $5,710,849 $3,611,515 $837,413 Future Capital Funding $0 $0 $0 $0 $0 $0 TOTAL COLLECTION CAPITAL IMPROVEMENT PROJECTS $4,603,138 $4,329,588 $3,420,383 $5,710,849 $3,611,515 $837,413 Less: Outside Funding Sources Developer Contributions $0 $0 $0 $0 $1,040,869 $0 Developer Contributions Operating Cash (10100)3,631,651 0 0 0 0 0 Input Capital Improvement Reserve (10107)0 0 0 0 0 0 Input Impact Fees Fund (10120)451,487 550,000 550,000 550,000 550,000 17,413 Growth Related Grants 0 0 0 0 0 0 Input New SRF Loan 0 3,199,588 2,230,383 4,460,849 1,260,646 0 Calculated New Revenue Bond 0 0 0 0 0 0 Calculated------------------------------------------------------------------------------------------------ Total Less Outside Funding Sources $4,083,138 $3,749,588 $2,780,383 $5,010,849 $2,851,515 $17,413 TOTAL COLLECTION CIP FROM RATES $520,000 $580,000 $640,000 $700,000 $760,000 $820,000 TOTAL TREATMENT AND COLLECTION CIP FROM RATES $1,370,000 $1,490,000 $1,610,000 $1,730,000 $1,850,000 $1,970,000 Page 7 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Debt Schedule Exhibit 4 I. Debt Status: Interest Rate3%20 year 2.25%15 Year 2.25%12 Year 2.5%30 Year 2.5%30 Year Principal $1,102,748 $12,827,000 Total $1,009,000 $7,000,000 $7,000,000 Total Total II. Year Principal Interest Total Principal Interest Total Treatment Payment Principal Interest Total Principal Interest Total Principal Interest Total Collection Payment Treatment and Collection Payment 2018-19 $47,000 $22,935 $69,935 $832,000 $179,978 $1,011,978 $1,081,913 $85,000 $11,633 $96,633 $0 $0 $0 $0 $0 $0 $96,633 $1,178,546 2019-20 48,000 24,510 72,510 851,000 161,157 1,012,157 1,084,667 87,000 9,709 96,709 163,000 170,013 333,013 163,000 170,363 333,363 763,085 1,847,752 2020-21 50,000 23,055 73,055 871,000 141,897 1,012,897 1,085,952 89,000 7,741 96,741 167,000 165,913 332,913 167,000 142,211 309,211 738,865 1,824,817 2021-22 52,000 21,540 73,540 890,000 122,198 1,012,198 1,085,738 91,000 5,726 96,726 171,000 161,713 332,713 171,000 138,611 309,611 739,050 1,824,788 2022-23 53,000 19,980 72,980 910,000 102,061 1,012,061 1,085,041 92,000 3,668 95,668 175,000 157,413 332,413 175,000 134,825 309,825 737,906 1,822,947 2023-24 55,000 18,375 73,375 931,000 81,461 1,012,461 1,085,836 94,000 1,587 95,587 180,000 153,013 333,013 180,000 131,154 311,154 739,754 1,825,590 2024-25 56,000 16,710 72,710 952,000 60,401 1,012,401 1,085,111 0 0 0 185,000 148,476 333,476 185,000 127,265 312,265 645,741 1,730,852 2025-26 58,000 15,015 73,015 973,000 38,857 1,011,857 1,084,872 0 0 0 189,000 143,825 332,825 189,000 123,278 312,278 645,103 1,729,975 2026-27 60,000 13,260 73,260 996,000 16,841 1,012,841 1,086,101 0 0 0 194,000 139,076 333,076 194,000 119,208 313,208 646,284 1,732,385 2027-28 63,000 11,430 74,430 0 0 0 74,430 0 0 0 199,000 134,188 333,188 199,000 115,018 314,018 647,206 721,636 2028-29 62,000 9,555 71,555 0 0 0 71,555 0 0 0 204,000 129,188 333,188 204,000 110,732 314,732 647,920 719,475 2029-30 65,000 7,665 72,665 0 0 0 72,665 0 0 0 209,000 124,050 333,050 209,000 106,328 315,328 648,378 721,043 2030-31 68,000 5,700 73,700 0 0 0 73,700 0 0 0 214,000 118,801 332,801 214,000 101,829 315,829 648,630 722,330 2031-32 69,000 4,700 73,700 0 0 0 73,700 0 0 0 220,000 113,413 333,413 220,000 97,211 317,211 650,624 724,324 2032-33 70,000 1,575 71,575 0 0 0 71,575 0 0 0 225,000 107,876 332,876 225,000 92,465 317,465 650,341 721,916 2033-34 0 0 0 0 0 0 0 0 0 0 231,000 102,213 333,213 231,000 87,611 318,611 651,824 651,824 2034-35 0 0 0 0 0 0 0 0 0 0 237,000 96,404 333,404 237,000 82,629 319,629 653,033 653,033 2035-36 0 0 0 0 0 0 0 0 0 0 243,000 90,438 333,438 243,000 77,518 320,518 653,956 653,956 2036-37 0 0 0 0 0 0 0 0 0 0 249,000 84,326 333,326 249,000 72,279 321,279 654,605 654,605 2037-38 0 0 0 0 0 0 0 0 0 0 255,000 78,063 333,063 255,000 66,911 321,911 654,974 654,974 2038-39 0 0 0 0 0 0 0 0 0 0 262,000 71,651 333,651 262,000 61,415 323,415 657,066 657,066 2039-40 0 0 0 0 0 0 0 0 0 0 268,000 65,063 333,063 268,000 55,768 323,768 656,831 656,831 2040-41 0 0 0 0 0 0 0 0 0 0 275,000 58,313 333,313 275,000 49,982 324,982 658,295 658,295 2041-42 0 0 0 0 0 0 0 0 0 0 282,000 51,400 333,400 282,000 44,057 326,057 659,457 659,457 2042-43 0 0 0 0 0 0 0 0 0 0 288,000 44,313 332,313 288,000 37,982 325,982 658,295 658,295 2043-44 0 0 0 0 0 0 0 0 0 0 296,000 37,063 333,063 296,000 31,768 327,768 660,831 660,831 2044-45 0 0 0 0 0 0 0 0 0 0 304,000 29,613 333,613 260,000 25,382 285,382 618,995 618,995 2045-46 0 0 0 0 0 0 0 0 0 0 312,000 21,963 333,963 0 0 0 333,963 333,963 2046-47 0 0 0 0 0 0 0 0 0 0 318,000 14,125 332,125 0 0 0 332,125 332,125 2047-48 0 0 0 0 0 0 0 0 0 0 326,000 6,125 332,125 0 0 0 332,125 332,125 $876,000 $216,005 $1,092,005 $8,206,000 $904,851 $9,110,851 $10,202,856 $538,000 $40,064 $578,064 $6,841,000 $2,818,031 $9,659,031 $5,841,000 $2,403,800 $8,244,800 $18,481,895 $28,684,751 Notes: [1] Debt service schedules provided by City. Collection Westside Interceptor - EstimateTreatment Digester Lid - SRF Loan Treatment WWTP Imp - 2012 Refund SRF Loan Collection Highway 93S - 2012 Refunding SRF Loan Collection Westside Interceptor Page 8 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Allocation of Total Revenue Requirements Exhibit 5 FY 2021 City Evergreen City Basis of Classification Components Expenses Treatment Treatment Collection Allocation Volume Related VOL-1 - Operations $2,845,512 $529,045 $85,282 $2,231,185 (VOL-1) VOL-2 - Capacity 757,097 644,233 112,864 0 (VOL-2) ---------------- ---------------- ---------------- ---------------- Total Volume Related $3,602,609 $1,173,278 $198,146 $2,231,185 Strength Related Bio-chemical Oxygen Demand $367,386 $316,384 $51,001 $0 (BOD-1) Suspended Solids 1,562,612 1,345,686 216,926 0 (SS-1) Total Phosphorous 383,499 330,261 53,238 0 (TP-1) Nitrogen 447,953 385,767 62,186 0 (TN-1) ---------------- ---------------- ---------------- ---------------- Total Strength Related $2,761,449 $2,378,098 $383,351 $0 Customer Related Actual Customer $72,195 $0 $0 $72,195 (AC) Weighted Customer 193,904 0 0 193,904 (WCA) ---------------- ---------------- ---------------- ---------------- Total Customer Related $266,099 $0 $0 $266,099 Revenue Related ($31,413) ($20,118) ($3,312) ($7,983)(RR) Direct Assignment $0 $0 $0 $0 (DA) $0 Total Revenue Requirements $6,598,745 $3,531,258 $578,186 $2,489,302 % Net Revenue Requirement - Treatment Only 100.0%85.9% 14.1% % Net Revenue Requirement 100.0%53.5% 8.8% 37.7% Page 9 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Summary of the Cost of Service Analysis Exhibit 6 City Evergreen City City FY 2021 Treatment Treatment Collection Combined Revenues at Present Rates $4,634,209 $2,965,690 $488,191 $1,180,327 $4,146,018 Total Allocated Cost $6,598,745 $3,531,258 $578,186 $2,489,302 $6,020,559 ---------------- ---------------- ---------------- ---------------- ---------------- Balance/(Deficiency) of Rates ($1,964,536) ($565,567) ($89,995) ($1,308,974) ($1,874,542) Required % Change in Rates 42.4% 19.1% 18.4% 110.9% 45.2% Page 10 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Average Unit Costs - Summary of the Cost of Service Exhibit 7 City City Evergreen City Combined Treatment Treatment Collection Volume Costs - $/1,000 gals $5.04 $1.74 $1.46 $3.30 Strength Costs - $/1,000 gals Bio-chemical Oxygen Demand $0.47 $0.47 $0.37 $0.00 Suspended Solids $1.99 1.99 1.59 0.00 Phosphorous $0.49 0.49 0.39 0.00 Nitrogen $0.57 0.57 0.46 0.00 Revenue/Direct/Other - $/1,000 gals ($0.04) ($0.03) ($0.02) ($0.01) Customer Costs - $/Customer/Month $2.47 $0.00 $0.00 $2.47 Average Total Cost - $/1,000 gallons $8.92 $5.23 $4.25 $3.69 Average Present Revenue - $/1,000 gallons $6.14 $4.39 $3.59 $1.75 Basic Data: Annual Flow - (1,000 gals)675,292 675,292 136,072 675,292 Number of Customers 8,980 8,980 1,983 8,980 Page 11 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Summary of Proposed Rates Exhibit 8 Present Rates FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Rate Adjustment 0.0%45.2%6.5% 6.5% 6.5% 6.5% Fixed Charge $8.44 $8.44 $12.26 $13.05 $13.90 $14.80 $15.77 Volume Charge ($ / 1,000 gallons)$4.78 $4.78 $6.94 $7.39 $7.87 $8.38 $8.93 Evergreen Rate Adjustment 0.0%18.4%6.5% 6.5% 6.5% 6.5% Fixed Charge $6.22 $6.22 $7.37 $7.85 $8.36 $8.90 $9.48 Volume Charge ($ / 1,000 gallons)$2.50 $2.50 $2.96 $3.15 $3.36 $3.58 $3.81 Strength Surcharge - Over Limit > than (mg/l) of: Bio-chemical Oxygen Demand ($ / Lbs)*250 $0.18 $0.19 $0.20 $0.21 $0.22 Suspended Solids ($ / Lbs)*250 0.76 0.81 0.86 0.92 0.98 Phosphorus ($ / Lbs) 7 6.70 7.13 7.59 8.08 8.61 Nitrogen ($ / Lbs) 40 1.37 1.46 1.55 1.65 1.76 Evergreen present base rate is $6.22 [Base = $8.44; Evergreen is 73.7% of $8.44 = $6.22] Evergreen present volume rate is $2.50 [Volume = ($4.78 - I/I $1.13 - Billing $0.26 = $3.39); Evergreen is 73.7% of $3.39 = $2.50] FY 2021 rate adjustments for Evergreen based on COSA results. See Exhibit 6. BOD and SS currently assessed on a different approach. Phosphorus and Nitrogen are new surcharges. Proposed Rates Page 12 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study Summary of Proposed Rate Adjustments Exhibit 9 Present Rates for FY 2019 Present Data Rate Revenue Rate Revenue Rate Revenue Rate Revenue Rate Revenue Rate Revenue Rate Revenue Rate Adjustment Combined 0.0%45.2%6.5%6.5%6.5%6.5% Rate Adjustment Evergreen COSA 0.0%18.4%6.5%6.5%6.5%6.5% Combined Inside Number of Customers 8,877 $8.44 $899,063 $8.44 $899,063 $12.26 $1,305,556 $13.05 $1,390,417 $13.90 $1,480,795 $14.80 $1,577,046 $15.77 $1,679,554 Flow 670,284 $4.78 3,203,958 $4.78 3,203,958 $6.94 4,652,565 $7.39 4,954,982 $7.87 5,277,055 $8.38 5,620,064 $8.93 5,985,368 $4,103,020 $4,103,020 $5,958,121 $6,345,399 $6,757,850 $7,197,110 $7,664,922 Outside Number of Customers 103 $10.56 $13,052 $10.55 $13,040 $15.32 $18,936 $16.32 $20,172 $17.38 $21,482 $18.51 $22,878 $19.71 $24,362 Flow 5,008 $5.98 29,945 $5.98 29,945 $8.68 43,466 $9.24 46,270 $9.84 49,275 $10.48 52,480 $11.16 55,885 $42,998 $42,985 $62,401 $66,442 $70,756 $75,358 $80,246 Evergreen Number of Customers 1,983 $6.22 $148,011 $6.22 $148,011 $7.37 $175,296 $7.85 $186,690 $8.36 $198,825 $8.90 $211,749 $9.48 $225,512 Flow 136,072 $2.50 340,180 $2.50 340,180 $2.96 402,890 $3.15 429,078 $3.36 456,968 $3.58 486,671 $3.81 518,304 $488,191 $488,191 $578,186 $615,768 $655,793 $698,419 $743,816 Total $4,634,209 $4,634,196 $6,598,708 $7,027,609 $7,484,399 $7,970,888 $8,488,985 $7,110,723 $8,097,005 $8,574,515 $9,065,915 Overall Rate Adjustment 0.0%42.4%6.5%6.5%6.5%6.5% Evergreen Rate Adjustment 0.0%18.4%6.5%6.5%6.5%6.5% FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Page 13 of 33 D R A F T TREATMENT COST OF SERVICE ANALYSIS Page 14 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Development of Volume Allocation Factors Exhibit 1 FY 2021 25.0%Avg. Daily Total Flow/ Avg. Daily Annual flow Inflow and Total Annual Flow At % of Contractual Flow At % of Customer Class in 1,000 Gal Infiltration [2]Flow at Plant Plant (MGD)Total Allowance Plant (MGD)Total Residential [4]295,805 73,951 369,756 1.01 37.7%369,756 1.01 37.3% Commercial [5]379,487 94,872 474,359 1.30 48.4%474,359 1.30 47.8% Evergreen 136,072 0 136,072 0.37 13.9%0 0.00 14.9% --------------- --------------- --------------- --------------- ------------------------------ --------------- --------------- Total 811,364 168,823 980,187 2.69 100.0%844,115 2.31 100.0% [6]2.81 Allocation Factor (VOL-1)(VOL-2) NOTES: [1] Flow data based on July 2018 to April 2019 billings, May and June estimates. Operating costs are allocated to Evergreen on actual/estimated flows and capital costs are allocated on the basis of contractual capacity of 14.9% (0.0805/5.4 mg total capacity = 14.9%) [2] I/I based on City estimates. Evergreen volumes are metered and they are not assigned I&I per contract. [3] Evergreen VOL-2 flow based on maximum capacity (contractual flows allowed per contract) of 0.0805 mgd of total 5.4 mgd or 14.9% (0.0805/5.4 = 14.9%) [4] All Residential customer classes combined into "Residential" [5] All Commercial customer classes combined into "Commercial" [6] Average annual flow of 2.81 based on Table 4-15 of Kalispell Wastewater System Plan. Operating [1]Capital [3] Page 15 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Development of Customer Allocation Factors Exhibit 2 Number of % of Weighting Weighted % of Customer Class Units Total Factor Customer Total Residential 7,335 66.9%1.0 7,335 81.7% Commercial 1,645 15.0%1.0 1,645 18.3% Evergreen [1]1,983 18.1%0.0 0 0.0% --------------- --------------------------------------------- Total 10,963 100.0%8,980 100.0% Allocation Factor (AC)(WCA) NOTES: [1] Evergreen customer provides number of units. Actual Customer Customer Service & Accounting Page 16 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Development of Strength Allocation Factors Exhibit 3 Annual Flow Avg. Factor Calculated % of Avg. Factor Calculated % of Customer Class in 1,000 Gal (mg/l)Pounds [1]Total (mg/l)Pounds [1]Total Residential 369,756 250 771,403 37.7%250 771,403 37.7% Commercial 474,359 250 989,630 48.4%250 989,630 48.4% Evergreen 136,072 250 283,880 13.9%250 283,880 13.9% ------------------------------ ------------------------------ --------------- Total 980,187 2,044,914 100.0%2,044,914 100.0% Allocation Factor (BOD-1)(SS-1) Annual Flow Avg. Factor Calculated % of Avg. Factor Calculated % of Customer Class in 1,000 Gal (mg/l)Pounds [1]Total (mg/l)Pounds [1]Total Residential 369,756 7 21,599 37.7%40 123,425 37.7% Commercial 474,359 7 27,710 48.4%40 158,341 48.4% Evergreen 136,072 7 7,949 13.9%40 45,421 13.9% ------------------------------ ------------------------------ --------------- Total 980,187 57,258 100.0%327,186 100.0% Allocation Factor (TP-1)(TN-1) NOTES: [1] Calculated Pounds = Annual Flow * Strength Factor * (8.345 lbs/One Million Gallons) [2] BOD, SS, TP, TN were provided by the City. NitrogenTotal Phosphorous Bio-chemical Oxygen Demand Suspended Solids Page 17 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Development of Revenue Related Allocation Factors Exhibit 4 Projected % of Customer Class FY 2021 Total 2 Residential $1,555,020 45.0% 3 Commercial 1,410,670 40.8% 4 Evergreen 488,191 14.1% --------------- --------------- Total $3,453,881 100.0% Allocation Factor (RR) Page 18 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Plant in Service Exhibit 5 Weighted for: Bio-oxygen Suspended Actual Customer As of Volume Demand Solids Phosphorous Nitrogen Customer Acct/Svcs Revenue Direct Account Name 06/30/18 (VOL-2)(BOD-1) (SS-1)(TP-1)(TN-1)(AC) (WCA)(RR)(DA)Basis of Classification Treatment Plant Land Property $282,137 $282,137 $0 $0 $0 $0 $0 $0 $0 $0 100.0% VOL-2 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Land $282,137 $282,137 $0 $0 $0 $0 $0 $0 $0 $0 Treatment [1] Plant $40,325,567 $9,194,229 $4,597,115 $16,130,227 $4,798,742 $5,605,254 $0 $0 $0 $0 22.8% VOL-2 11.4% BOD-1 40.0% SS-1 11.9% TP-1 13.9% TN-1 Equipment 400,368 91,284 45,642 160,147 47,644 55,651 0 0 0 0 22.8% VOL-2 11.4% BOD-1 40.0% SS-1 11.9% TP-1 13.9% TN-1 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Treatment $40,725,935 $9,285,513 $4,642,757 $16,290,374 $4,846,386 $5,660,905 $0 $0 $0 $0 TOTAL PLANT IN SERVICE $41,008,072 $9,567,650 $4,642,757 $16,290,374 $4,846,386 $5,660,905 $0 $0 $0 $0 % Total Plant In Service 100.0%23.3% 11.3% 39.7% 11.8% 13.8%0.0% 0.0% 0.0% 0.0% [1] Plant classification based on review of City's plant and design components. Strength Related Page 19 of 33 D R A F T City of Kalispell Page 1 of 3 Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Expenses Exhibit 6 Total Bio-chemical Suspended Actual Customer Expenses Operating Capacity Oxygen Demand Solids Phosphorous Nitrogen Customer Acct/Svcs Revenue Direct Account Name FY 2021 (VOL-1) (VOL-2)(BOD-1)(SS-1)(TP-1)(TN-1)(AC)(WCA)(RR)(DA)Basis of Classification Weighted for:Strength Related Volume Sewer Treatment Costs Personal Services Salaries & Wages $468,730 $0 $109,360 $53,068 $186,202 $55,395 $64,705 $0 $0 $0 $0 As Treatment Plant Seasonal Salaries 5,160 0 1,204 584 2,050 610 712 0 0 0 0 As Treatment Plant Severance 0 0 0 0 0 0 0 0 0 0 0 As Treatment Plant Overtime 23,220 0 5,417 2,629 9,224 2,744 3,205 0 0 0 0 As Treatment Plant Health Insurance 94,366 0 22,017 10,684 37,487 11,152 13,027 0 0 0 0 As Treatment Plant Retirement - PERD 35,518 0 8,287 4,021 14,110 4,198 4,903 0 0 0 0 As Treatment Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Personal Services $626,994 $0 $146,285 $70,986 $249,072 $74,099 $86,553 $0 $0 $0 $0 Materials and Services Office Supplies/Equip/Computers $10,300 $0 $2,403 $1,166 $4,092 $1,217 $1,422 $0 $0 $0 $0 As Treatment Plant Safety Equipment & Supply 2,781 0 649 315 1,105 329 384 0 0 0 0 As Treatment Plant Alum 28,840 0 0 0 28,840 0 0 0 0 0 0 100% SS-1 Chemicals 89,610 89,610 0 0 0 0 0 0 0 0 0 100% VOL-1 Other Supplies/Janitorial/Consumable Tools/Equip Rental 7,210 0 1,682 816 2,864 852 995 0 0 0 0 As Treatment Plant Gas & Oil 19,570 19,570 0 0 0 0 0 0 0 0 0 100% VOL-1 Postage & Shipping 412 0 96 47 164 49 57 0 0 0 0 As Treatment Plant Licenses and Fees 12,240 0 2,856 1,386 4,862 1,447 1,690 0 0 0 0 As Treatment Plant Electricity 193,800 193,800 0 0 0 0 0 0 0 0 0 100% VOL-1 Water 7,838 7,838 0 0 0 0 0 0 0 0 0 100% VOL-1 Natural Gas 85,690 85,690 0 0 0 0 0 0 0 0 0 100% VOL-1 Telephone & Alarms 6,708 6,708 0 0 0 0 0 0 0 0 0 100% VOL-1 Auditing 2,550 0 595 289 1,013 301 352 0 0 0 0 As Treatment Plant Contract Services-Glacier Gold 137,700 0 0 0 137,700 0 0 0 0 0 0 100% SS-1 Other Contract Services / Land Fill 39,780 0 9,281 4,504 15,803 4,701 5,491 0 0 0 0 As Treatment Plant Consultant-Elec Eng/Permit Asst /Site Specific Sampling 175,000 0 40,829 19,813 69,518 20,682 24,158 0 0 0 0 As Treatment Plant Consultant/TMDL,WWTP Permit/Rates/Fermenter Assess.107,000 0 0 0 107,000 0 0 0 0 0 0 100% SS-1 Maintenance Service -Misc.30,960 0 7,223 3,505 12,299 3,659 4,274 0 0 0 0 As Treatment Plant Building Maintenance 47,472 0 11,076 5,375 18,858 5,610 6,553 0 0 0 0 As Treatment Plant Dues, Training & Training Materials 8,670 0 2,023 982 3,444 1,025 1,197 0 0 0 0 As Treatment Plant Medical Services 510 0 119 58 203 60 70 0 0 0 0 As Treatment Plant Property & Liability Insurance 42,840 0 9,995 4,850 17,018 5,063 5,914 0 0 0 0 As Treatment Plant Phosphorus 0 0 0 0 0 0 0 0 0 0 0 100% TP-1 Nitrogen 0 0 0 0 0 0 0 0 0 0 0 100% TN-1 Composting 0 0 0 0 0 0 0 0 0 0 0 100% SS-1 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Materials and Services $1,057,481 $403,216 $88,827 $43,104 $424,782 $44,995 $52,557 $0 $0 $0 $0 Transfers Central Garage Transfer $19,796 $0 $4,619 $2,241 $7,864 $2,339 $2,733 $0 $0 $0 $0 As Treatment Plant Administrative Transfer 126,632 0 29,545 14,337 50,304 14,965 17,481 0 0 0 0 As Treatment Plant Information Tech. Transfer 24,408 0 5,695 2,763 9,696 2,885 3,369 0 0 0 0 As Treatment Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Transfers $170,835 $0 $39,858 $19,341 $67,864 $20,189 $23,583 $0 $0 $0 $0 Total Sewer Treatment Costs $1,855,309 $403,216 $274,970 $133,431 $741,718 $139,283 $162,692 $0 $0 $0 $0 Page 20 of 33 D R A F T City of Kalispell Page 2 of 3 Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Expenses Exhibit 6 Total Bio-chemical Suspended Actual Customer Expenses Operating Capacity Oxygen Demand Solids Phosphorous Nitrogen Customer Acct/Svcs Revenue Direct Account Name FY 2021 (VOL-1) (VOL-2)(BOD-1)(SS-1)(TP-1)(TN-1)(AC)(WCA)(RR)(DA)Basis of Classification Weighted for:Strength Related Volume Laboratory Operations Costs Personal Services Salaries & Wages $118,997 $118,997 $0 $0 $0 $0 $0 $0 $0 $0 $0 100% VOL-1 Health Insurance 17,547 17,547 0 0 0 0 0 0 0 0 0 100% VOL-1 Retirement - PERD 8,932 8,932 0 0 0 0 0 0 0 0 0 100% VOL-1 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Personal Services $145,476 $145,476 $0 $0 $0 $0 $0 $0 $0 $0 $0 Materials and Services Office Supplies $4,635 $4,635 $0 $0 $0 $0 $0 $0 $0 $0 $0 100% VOL-1 Equipment (Non-Capital)2,575 2,575 0 0 0 0 0 0 0 0 0 100% VOL-1 Lab Supplies 16,995 16,995 0 0 0 0 0 0 0 0 0 100% VOL-1 Lab Services/Newly Mandated Pretreatment Testing 30,960 30,960 0 0 0 0 0 0 0 0 0 100% VOL-1 Equipment Maintenance 5,676 5,676 0 0 0 0 0 0 0 0 0 100% VOL-1 School & Travel 4,794 4,794 0 0 0 0 0 0 0 0 0 100% VOL-1 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Materials and Services $65,635 $65,635 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Laboratory Operating Costs $211,111 $211,111 $0 $0 $0 $0 $0 $0 $0 $0 $0 Equipment Replacement Program 108,000 0 25,198 12,227 42,903 12,764 14,909 0 0 0 0 As Treatment Plant Total Operations & Maintenance $2,174,421 $614,327 $300,168 $145,658 $784,621 $152,047 $177,601 $0 $0 $0 $0 Page 21 of 33 D R A F T City of Kalispell Page 3 of 3 Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Expenses Exhibit 6 Total Bio-chemical Suspended Actual Customer Expenses Operating Capacity Oxygen Demand Solids Phosphorous Nitrogen Customer Acct/Svcs Revenue Direct Account Name FY 2021 (VOL-1) (VOL-2)(BOD-1)(SS-1)(TP-1)(TN-1)(AC)(WCA)(RR)(DA)Basis of Classification Weighted for:Strength Related Volume Rate Funded Capital $910,000 $0 $212,313 $103,026 $361,496 $107,545 $125,620 $0 $0 $0 $0 As Treatment Plant Treatment Debt Service Treatment Digester Lid - SRF Loan $73,055 $0 $17,045 $8,271 $29,021 $8,634 $10,085 $0 $0 $0 $0 As Treatment Plant Treatment WWTP Imp - 2012 Refund SRF Loan 1,012,897 0 236,320 114,676 402,371 119,705 139,824 0 0 0 0 As Treatment Plant New State Loans 92,500 0 21,581 10,472 36,746 10,932 12,769 0 0 0 0 As Treatment Plant New Revenue Bond Debt 0 0 0 0 0 0 0 0 0 0 0 As Treatment Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Treatment Debt Service $1,178,452 $0 $274,946 $133,419 $468,138 $139,271 $162,678 $0 $0 $0 $0 Less: Impact Fees Debt Service transfer from Treatment Impact Fees $190,000 $0 $44,329 $21,511 $75,477 $22,454 $26,228 $0 $0 $0 $0 As Treatment Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Net Treatment Debt Service $988,452 $0 $230,617 $111,908 $392,661 $116,817 $136,450 $0 $0 $0 $0 To / (From) Reserves To / (From) Operating Reserve $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Treatment Plant To / (From) Capital & Emergency Reserve 60,000 0 13,999 6,793 23,835 7,091 8,283 0 0 0 0 As Treatment Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total To / (From) Reserves 60,000 0 13,999 6,793 23,835 7,091 8,283 0 0 0 0 TOTAL REVENUE REQUIREMENT $4,132,873 $614,327 $757,097 $367,386 $1,562,612 $383,499 $447,953 $0 $0 $0 $0 Less: Miscellaneous Revenue Miscellaneous $7,545 $0 $0 $0 $0 $0 $0 $0 $0 $7,545 $0 100% RR Interest Earnings (10100)15,884 0 0 0 0 0 0 0 0 15,884 0 100% RR ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------------------------------------------------------------------------- Total Miscellaneous Revenues $23,429 $0 $0 $0 $0 $0 $0 $0 $0 $23,429 $0 NET REVENUE REQUIREMENTS $4,109,443 $614,327 $757,097 $367,386 $1,562,612 $383,499 $447,953 $0 $0 ($23,429)$0 % Net Revenue Requirements 100.0% 14.9% 18.4%8.9% 38.0% 9.3% 10.9% 0.0% 0.0% -0.6% 0.0% Page 22 of 33 D R A F T City of Kalispell Page 1 of 2 Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Expenses Exhibit 6.1 City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen Sewer Treatment Costs Personal Services Salaries & Wages $0 $0 $93,057 $16,303 $45,700.56 $7,367 $160,353 $25,849 $47,705 $7,690 $55,723 $8,983 $0 $0 $0 $0 $0 $0 $0 $0 Seasonal Salaries 0 0 1,024 179 503 81 1,765 285 525 85 613 99 0 0 0 0 0 0 0 0 Severance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Overtime 0 0 4,610 808 2,264 365 7,944 1,281 2,363 381 2,760 445 0 0 0 0 0 0 0 0 Health Insurance 0 0 18,735 3,282 9,201 1,483 32,283 5,204 9,604 1,548 11,218 1,808 0 0 0 0 0 0 0 0 Retirement - PERD 0 0 7,051 1,235 3,463 558 12,151 1,959 3,615 583 4,222 681 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Personal Services $0 $0 $124,478 $21,807 $61,131 $9,854 $214,495 $34,577 $63,812 $10,287 $74,537 $12,015 $0 $0 $0 $0 $0 $0 $0 $0 Materials and Services Office Supplies/Equip/Computers $0 $0 $2,045 $358 $1,004.24 $162 $3,524 $568 $1,048 $169 $1,224 $197 $0 $0 $0 $0 $0 $0 $0 $0 Safety Equipment & Supply 0 0 552 97 271 44 951 153 283 46 331 53 0 0 0 0 0 0 0 0 Alum 0 0 0 0 0 0 24,836 4,004 0 0 0 0 0 0 0 0 0 0 0 0 Chemicals 77,170 12,440 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other Supplies/Janitorial/Consumable Tools/Equip Rental 0 0 1,431 251 703 113 2,467 398 734 118 857 138 0 0 0 0 0 0 0 0 Gas & Oil 16,853 2,717 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Postage & Shipping 0 0 82 14 40 6 141 23 42 7 49 8 0 0 0 0 0 0 0 0 Licenses and Fees 0 0 2,430 426 1,193 192 4,187 675 1,246 201 1,455 235 0 0 0 0 0 0 0 0 Electricity 166,896 26,904 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Water 6,749 1,088 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Natural Gas 73,794 11,896 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Telephone & Alarms 5,777 931 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Auditing 0 0 506 89 249 40 872 141 260 42 303 49 0 0 0 0 0 0 0 0 Contract Services-Glacier Gold 0 0 0 0 0 0 118,584 19,116 0 0 0 0 0 0 0 0 0 0 0 0 Other Contract Services / Land Fill 0 0 7,898 1,384 3,879 625 13,609 2,194 4,049 653 4,729 762 0 0 0 0 0 0 0 0 Consultant-Elec Eng/Permit Asst /Site Specific Sampling 0 0 34,743 6,087 17,062 2,750 59,868 9,651 17,811 2,871 20,804 3,354 0 0 0 0 0 0 0 0 Consultant/TMDL,WWTP Permit/Rates/Fermenter Assess.0 0 0 0 0 0 92,146 14,854 0 0 0 0 0 0 0 0 0 0 0 0 Maintenance Service -Misc.0 0 6,147 1,077 3,019 487 10,591 1,707 3,151 508 3,681 593 0 0 0 0 0 0 0 0 Building Maintenance 0 0 9,425 1,651 4,628 746 16,240 2,618 4,831 779 5,643 910 0 0 0 0 0 0 0 0 Dues, Training & Training Materials 0 0 1,721 302 845 136 2,966 478 882 142 1,031 166 0 0 0 0 0 0 0 0 Medical Services 0 0 101 18 50 8 174 28 52 8 61 10 0 0 0 0 0 0 0 0 Property & Liability Insurance 0 0 8,505 1,490 4,177 673 14,656 2,362 4,360 703 5,093 821 0 0 0 0 0 0 0 0 Phosphorus 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Nitrogen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Composting 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Materials and Services $347,240 $55,975 $75,586 $13,242 $37,120 $5,984 $365,813 $58,969 $38,748 $6,246 $45,261 $7,296 $0 $0 $0 $0 $0 $0 $0 $0 Transfers Central Garage Transfer $0 $0 $3,930 $689 $1,930.04 $311 $6,772 $1,092 $2,015 $325 $2,353 $379 $0 $0 $0 $0 $0 $0 $0 $0 Administrative Transfer 0 0 25,140 4,404 12,346 1,990 43,321 6,983 12,888 2,078 15,054 2,427 0 0 0 0 0 0 0 0 Information Tech. Transfer 0 0 4,846 849 2,380 384 8,350 1,346 2,484 400 2,902 468 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Transfers $0 $0 $33,916 $5,942 $16,656 $2,685 $58,443 $9,421 $17,387 $2,803 $20,309 $3,274 $0 $0 $0 $0 $0 $0 $0 $0 Total Sewer Treatment Costs $347,240 $55,975 $233,979 $40,991 $114,908 $18,523 $638,751 $102,967 $119,947 $19,336 $140,107 $22,585 $0 $0 $0 $0 $0 $0 $0 $0 (VOL-1)(AC)(WCA)(RR)(DA)(VOL-2)(BOD-1)(SS-1)(TP-1)(TN-1) Page 23 of 33 D R A F T City of Kalispell Page 2 of 2 Comprehensive Sewer Rate Study - Treatment Functionalization and Classification of Expenses Exhibit 6.1 City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen City Evergreen (VOL-1)(AC)(WCA)(RR)(DA)(VOL-2)(BOD-1)(SS-1)(TP-1)(TN-1) Laboratory Operations Costs Personal Services Salaries & Wages $102,478 $16,520 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Health Insurance 15,111 2,436 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Retirement - PERD 7,692 1,240 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Personal Services $125,281 $20,195 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Materials and Services Office Supplies $3,992 $643 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Equipment (Non-Capital)2,218 357 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lab Supplies 14,636 2,359 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lab Services/Newly Mandated Pretreatment Testing 26,662 4,298 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Equipment Maintenance 4,888 788 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 School & Travel 4,128 666 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Materials and Services $56,523 $9,112 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Laboratory Operating Costs $181,804 $29,307 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Equipment Replacement Program $0 $0 $21,441 $3,756 $10,529.87 $1,697 $36,947 $5,956 $10,992 $1,772 $12,839 $2,070 $0 $0 $0 $0 $0 $0 $0 $0 Total Operations & Maintenance $529,045 $85,282 $255,420 $44,747 $125,437 $20,221 $675,698 $108,923 $130,939 $21,107 $152,946 $24,655 $0 $0 $0 $0 $0 $0 $0 $0 Rate Funded Capital $0 $0 $180,663 $31,650 $88,723.90 $14,302 $311,312 $50,184 $92,615 $14,930 $108,181 $17,439 $0 $0 $0 $0 $0 $0 $0 $0 Treatment Debt Service Treatment Digester Lid - SRF Loan $0 $0 $14,504 $2,541 $7,123 $1,148 $24,992 $4,029 $7,435 $1,199 $8,685 $1,400 $0 $0 $0 $0 $0 $0 $0 $0 Treatment WWTP Imp - 2012 Refund SRF Loan 0 0 201,091 35,229 98,756 15,920 346,513 55,858 103,088 16,618 120,413 19,411 0 0 0 0 0 0 0 0 New State Loans 0 0 18,364 3,217 9,019 1,454 31,644 5,101 9,414 1,518 10,996 1,773 0 0 0 0 0 0 0 0 New Revenue Bond Debt 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Treatment Debt Service $0 $0 $233,959 $40,987 $114,898 $18,522 $403,150 $64,988 $119,937 $19,334 $140,095 $22,583 $0 $0 $0 $0 $0 $0 $0 $0 Less: Impact Fees Debt Service transfer from Treatment Impact Fees $0 $0 $37,721 $6,608 $18,525 $2,986 $64,999 $10,478 $19,337 $3,117 $22,587 $3,641 $0 $0 $0 $0 $0 $0 $0 $0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Net Treatment Debt Service $0 $0 $196,238 $34,379 $96,373 $15,535 $338,150 $54,510 $100,600 $16,217 $117,507 $18,942 $0 $0 $0 $0 $0 $0 $0 $0 To / (From) Reserves To / (From) Operating Reserve $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 To / (From) Capital & Emergency Reserve 0 0 11,912 2,087 5,850 943 20,526 3,309 6,107 984 7,133 1,150 0 0 0 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total To / (From) Reserves $0 $0 $11,912 $2,087 $5,850 $943 $20,526 $3,309 $6,107 $984 $7,133 $1,150 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL REVENUE REQUIREMENT $529,045 $85,282 $644,233 $112,864 $316,384 $51,001 $1,345,686 $216,926 $330,261 $53,238 $385,767 $62,186 $0 $0 $0 $0 $0 $0 $0 $0 Less: Miscellaneous Revenue Miscellaneous $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,479 $1,066 $0 $0 Interest Earnings (10100)0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13,639 2,245 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Miscellaneous Revenues $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $20,118 $3,312 $0 $0 NET REVENUE REQUIREMENTS $529,045 $85,282 $644,233 $112,864 $316,384 $51,001 $1,345,686 $216,926 $330,261 $53,238 $385,767 $62,186 $0 $0 $0 $0 ($20,118) ($3,312)$0 $0 Page 24 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Treatment Allocation of Total Revenue Requirements Exhibit 7 FY 2021 Basis of Classification Components Expenses Residential Commercial Evergreen Allocation Volume Related VOL-1 - Operations $614,327 $231,743 $297,302 $85,282 (VOL-1) VOL-2 - Capacity 757,097 282,200 362,033 112,864 (VOL-2) ---------------- ---------------- ---------------- ---------------- Total Volume Related $1,371,424 $513,943 $659,335 $198,146 Strength Related Bio-chemical Oxygen Demand $367,386 $138,589 $177,795 $51,001 (BOD-1) Suspended Solids 1,562,612 589,465 756,222 216,926 (SS-1) Total Phosphorous 383,499 144,667 185,593 53,238 (TP-1) Nitrogen 447,953 168,981 216,785 62,186 (TN-1) ---------------- ---------------- ---------------- ---------------- Total Strength Related $2,761,449 $1,041,702 $1,336,395 $383,351 Customer Related Actual Customer $0 $0 $0 $0 (AC) Weighted Customer 0 $0 $0 0 (WCA) ---------------- ---------------- ---------------- ---------------- Total Customer Related $0 $0 $0 $0 Revenue Related ($23,429) ($10,548)($9,569) ($3,312)(RR) Direct Assignment $0 $0 $0 $0 (DA) $0 $0 Total Revenue Requirements $4,109,443 $1,545,096 $1,986,161 $578,186 % Net Revenue Requirement 100.0% 37.6% 48.3%14.1% Page 25 of 33 D R A F T COLLECTION COST OF SERVICE ANALYSIS Page 26 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Collection Development of Volume Allocation Factors Exhibit 1 FY 2021 25.0%Avg. Daily Annual flow Inflow and Total Annual Flow At % of Customer Class in 1,000 Gal [1]Infiltration [2]Flow at Plant Plant (MGD)Total Residential 295,805 73,951 369,756 1.01 43.8% Commercial 379,487 94,872 474,359 1.30 56.2% --------------- --------------- --------------- --------------- --------------- Total 675,292 168,823 844,115 2.31 100.0% [3]2.44 Allocation Factor (VOL-3) NOTES: [1] Flow data based on July 2018 to April 2019 billings, May and June estimates. Operating costs are allocated to Evergreen on actual/estimated flows and capital costs [2] I/I based on City estimates. Evergreen volumes are metered and they are not assigned I&I per contract. [3] Average annual flow of 2.81 based on Table 4-15 of Kalispell Wastewater System Plan; less Evergreen of 0.41. Page 27 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Collection Development of Customer Allocation Factors Exhibit 2 Number of % of Weighting Weighted % of Customer Class Units Total Factor Customer Total Residential 7,335 81.7%1.0 7,335 81.7% Commercial 1,645 18.3%1.0 1,645 18.3% --------------- ------------------------------ --------------- Total 8,980 100.0%8,980 100.0% Allocation Factor (AC)(WCA) Actual Customer Customer Service & Accounting Page 28 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Collection Development of Revenue Related Allocation Factors Exhibit 3 Projected % of Customer Class FY 2021 Total Residential $608,436 51.5% Commercial 571,891 48.5% --------------- --------------- Total $1,180,327 100.0% Allocation Factor (RR) Page 29 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Collection Functionalization and Classification of Plant in Service Exhibit 4 Collection Actual Customer As of Volume Only Customer Acct/Svcs Revenue Direct Account Name 06/30/18 (VOL-3)(AC)(WCA)(RR)(DA) Collection & Distribution Lift Stations $5,294,863 $5,294,863 $0 $0 $0 $0 100% VOL-3 Collection Lines 20,594,036 20,594,036 0 0 0 $0 100% VOL-3 Total Collection Plant $25,888,899 $25,888,899 $0 $0 $0 $0 % Total Collection Plant 100.0% 100.0%0.0% 0.0% 0.0% 0.0% General Plant Equipment $1,093,771 $1,093,771 $0 $0 $0 $0 As All Other Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total General Plant $1,093,771 $1,093,771 $0 $0 $0 $0 TOTAL COLLECTION PLANT IN SERVICE $26,982,670 $26,982,670 $0 $0 $0 $0 % Total Plant in Service 100.0% 100.0%0.0% 0.0% 0.0% 0.0% Weighted for: Basis of Classification Page 30 of 33 D R A F T City of Kalispell Page 1 of 2 Comprehensive Sewer Rate Study - Collection Functionalization and Classification of Expenses Exhibit 5 Weighted for: Total Collection Actual Customer Expenses Volume Customer Acct/Svcs Revenue Direct Account Name FY 2021 (VOL-3)(AC)(WCA)(RR)(DA)Basis of Classification Sanitary Sewer Operating Costs Personal Services Salaries & Wages $306,510 $306,510 $0 $0 $0 $0 As Total Collection Plant Overtime 5,676 5,676 0 0 0 0 As Total Collection Plant Health Insurance 83,405 83,405 0 0 0 0 As Total Collection Plant Retirement - PERD 23,410 23,410 0 0 0 0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Personal Services $419,001 $419,001 $0 $0 $0 $0 Materials and Services Office Supplies/Equip/ Computer Supplies/GIS $12,566 $12,566 $0 $0 $0 $0 As Total Collection Plant Equipment (Non Capital)/Safety Equip & Supplies 8,601 8,601 0 0 0 0 As Total Collection Plant Other Supplies/Janitorial/Consumable Tools 2,369 2,369 0 0 0 0 As Total Collection Plant Gas & Oil 12,360 12,360 0 0 0 0 As Total Collection Plant Postage, Printing & Advertising 515 515 0 0 0 0 As Total Collection Plant Electricity 58,140 58,140 0 0 0 0 As Total Collection Plant Natural Gas 17,243 17,243 0 0 0 0 As Total Collection Plant Telephone & Comm., Alarms 26,520 26,520 0 0 0 0 As Total Collection Plant Auditing 3,096 3,096 0 0 0 0 As Total Collection Plant Contract Services 24,720 24,720 0 0 0 0 As Total Collection Plant Consultants-Review/Modeling/Facility Plan/Rate Analysis 236,000 236,000 0 0 0 0 As Total Collection Plant Equipment Maintenance/Buildings & Radios 11,739 11,739 0 0 0 0 As Total Collection Plant Dues & Training, Licenses 7,395 7,395 0 0 0 0 As Total Collection Plant Medical Services 510 510 0 0 0 0 As Total Collection Plant Construction Materials 10,300 10,300 0 0 0 0 As Total Collection Plant Materials - Pumps/Lift Stations 51,000 51,000 0 0 0 0 As Total Collection Plant Property & Liability Ins 42,840 42,840 0 0 0 0 As Total Collection Plant $10,000 Uninsured Loss/$15,000 Goodwill Expenditures 25,500 25,500 0 0 0 0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Materials and Supplies $551,413 $551,413 $0 $0 $0 $0 Transfers Central Garage Transfer $9,718 $9,718 $0 $0 $0 $0 As Total Collection Plant Administrative Transfer 50,417 50,417 0 0 0 0 As Total Collection Plant Information Tech. Transfer 19,526 19,526 0 0 0 0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Transfers $79,662 $79,662 $0 $0 $0 $0 Total Sanitary Sewer Operating Costs $1,050,076 $1,050,076 $0 $0 $0 $0 Sewer Billing Costs Personal Services Salaries & Wages $102,735 0 0 102,735 0 0 100% WCA Health Insurance 28,706 0 0 28,706 0 0 100% WCA Retirement - PERD 8,089 0 0 8,089 0 0 100% WCA ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Personal Services $139,530 $0 $0 $139,530 $0 $0Page 31 of 33 D R A F T City of Kalispell Page 2 of 2 Comprehensive Sewer Rate Study - Collection Functionalization and Classification of Expenses Exhibit 5 Weighted for: Total Collection Actual Customer Expenses Volume Customer Acct/Svcs Revenue Direct Account Name FY 2021 (VOL-3)(AC)(WCA)(RR)(DA)Basis of Classification Materials and Services Office Supplies/Computers $7,210 $0 $0 $7,210 $0 $0 100% WCA Auditing 2,040 0 2,040 0 0 0 100% AC Billing Costs/Grizzly Sec. & Mail Room 40,800 0 40,800 0 0 0 100% AC Billing Costs/bank & cc fees, CenturyLink 27,810 0 27,810 0 0 0 100% AC Billing Costs/printing, shredding 1,545 0 1,545 0 0 0 100% AC Dues & Training 2,550 0 0 2,550 0 0 100% WCA Administrative Transfer 10,443 0 0 10,443 0 0 100% WCA Information Tech. Transfer 34,172 0 0 34,172 0 0 100% WCA Office Rent 0 0 0 0 0 0 100% WCA ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Materials and Services $126,569 $0 $72,195 $54,374 $0 $0 Total Sewer Billing Costs $266,099 $0 $72,195 $193,904 $0 $0 Equipment Replacement Program $61,000 $61,000 $0 $0 $0 $0 As Total Collection Plant TOTAL SEWER O&M EXPENSE $1,377,175 $1,111,076 $72,195 $193,904 $0 $0 Rate Funded Capital $580,000 $580,000 $0 $0 $0 $0 As Total Collection Plant Collection Debt Service Collection Highway 93S - 2012 Refunding SRF Loan $96,741 $96,741 $0 $0 $0 $0 As Total Collection Plant Collection Westside Interceptor 332,913 332,913 0 0 0 0 As Total Collection Plant Collection Interceptor - Estimate 309,211 309,211 0 0 0 0 As Total Collection Plant New State Loans 205,244 205,244 0 0 0 0 As Total Collection Plant New Revenue Bond Debt 0 0 0 0 0 0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Collection Debt Service $944,109 $944,109 $0 $0 $0 $0 Less: Impact Fees Debt Service transfer from Sanitary (collection) Impact Fees $285,000 $285,000 $0 $0 $0 $0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Net Collection Debt Service $659,109 $659,109 $0 $0 $0 $0 To / (From) Reserves To / (From) Operating Reserve ($139,000) ($139,000)$0 $0 $0 $0 As Total Collection Plant To / (From) Capital & Emergency Reserve 20,000 20,000 0 0 0 0 As Total Collection Plant ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total To / (From) Reserves ($119,000) ($119,000)$0 $0 $0 $0 TOTAL REVENUE REQUIREMENT $2,497,285 $2,231,185 $72,195 $193,904 $0 $0 Less: Miscellaneous Revenue Miscellaneous $2,555 $0 $0 $0 $2,555 $0 100% RR Interest Earnings (10100)5,428 0 0 0 5,428 0 100% RR ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Miscellaneous Revenues $7,983 $0 $0 $0 $7,983 $0 NET REVENUE REQUIREMENTS $2,489,302 $2,231,185 $72,195 $193,904 ($7,983)$0 % Net Revenue Requirements 100.0%89.6% 2.9% 7.8%-0.3%0.0% Page 32 of 33 D R A F T City of Kalispell Comprehensive Sewer Rate Study - Collection Allocation of Total Revenue Requirements Exhibit 6 ` FY 2021 Basis of Classification Components Expenses Residential Commercial Allocation Collection Volume Related $2,231,185 $977,349 $1,253,837 (VOL-3) Customer Related Actual Customer $72,195 $58,970 $13,225 (AC) Weighted Customer 193,904 158,384 35,520 (WCA) ---------------- ---------------- ---------------- Total Customer Related $266,099 $217,354 $48,745 Revenue Related ($7,983) ($4,115) ($3,868)(RR) Direct Assignment $0 $0 $0 (DA) $0 Total Collection Revenue Requirements $2,489,302 $1,190,588 $1,298,714 % Net Revenue Requirement 100.0%47.8% 52.2% Page 33 of 33 D R A F T Final Report Impact Fees for Water and Wastewater October 2019 900 108th Ave NE, Suite 1300 Bellevue, WA 98004 October 14, 2019 Ms. Susie Turner Public Works Director City of Kalispell 201 1st Avenue East Kalispell, MT 59901 Subject: City of Kalispell Water, and Wastewater Impact Fee Final Report Dear Ms. Turner: Enclosed please find HDR’s final report regarding the water and wastewater impact fees for the City of Kalispell (City). The City last updated these fees in 2013. The development of this report is intended to provide to the City the basis to establish cost-based impact fees. The adoption of final impact fees is a policy decision of the City Council. This study reflects the City’s current City Council policy positions on growth and annexation, the current water and wastewater capital improvements plans, along with the June 2018 Water Facility Plan Update (WFPU), and recent 2019 Wastewater Facility Plan Update (WWFPU). This study follows the general methodology and approach used in the prior study, updated to the City’s current data, information, and growth policies. This report has been prepared using generally accepted financial and engineering principles. The City’s financial, budgeting, planning, and engineering data were the primary sources for much of the information contained in this report. HDR would recommend that prior to implementing the fees, the fees be reviewed by the City legal counsel for compliance with Montana State law. HDR appreciates the opportunity to assist the City in this matter. We also would like to thank you and your staff for the assistance provided to us. We look forward to future opportunities to work with the City. Sincerely yours, HDR Engineering, Inc. Shawn Koorn Associate Vice President Table of Contents i City of Kalispell – Water, and Wastewater Impact Fee Study Executive Summary Introduction .................................................................................................................. 1 Summary and Conclusions ............................................................................................. 1 Consultant’s Recommendations .................................................................................... 2 Advisory Committee Review .......................................................................................... 3 Summary ....................................................................................................................... 3 1 Introduction and Overview 1.1 Introduction ........................................................................................................ 4 1.2 Defining Water and Wastewater Impact Fees… ................................................... 4 1.3 Economic Theory and Water and Wastewater Impact Fees ................................. 4 1.4 Water and Wastewater Impact Fee Criteria ......................................................... 5 1.5 Overview of the Impact Fee Methodology ........................................................... 6 1.6 Disclaimer............................................................................................................ 7 1.7 Summary………………………………… .................... …………………………………………………….7 2 Legal Considerations in Establishing Impact Fees 2.1 Introduction ........................................................................................................ 8 2.2 Requirements Under Montana State Law ............................................................ 8 2.3 Summary ........................................................................................................... 10 3 Development of the Water Impact Fee 3.1 Introduction ...................................................................................................... 11 3.2 Overview of the City’s Water System ................................................................. 11 3.3 Present Water Impact Fees................................................................................ 11 3.4 Calculation of the City’s Water Impact Fee ........................................................ 12 3.4.1 System Planning Criteria ....................................................................... 12 3.4.2 Equivalent Residential Units ................................................................. 13 3.4.3 Calculation of the Water Impact Fee .................................................... 14 3.5 Net Allowable Water Impact Fee ....................................................................... 16 3.6 Implementation of the Water Impact Fee .......................................................... 17 3.7 Key Assumptions ............................................................................................... 18 3.8 Advisory Committee Review .............................................................................. 19 3.9 Consultant’s Recommendations ........................................................................ 19 3.10 Summary ........................................................................................................... 19 Table of Contents Table of Contents ii City of Kalispell – Water, and Wastewater Impact Fee Study 4 Development of the Wastewater Impact Fee 4.1 Introduction ...................................................................................................... 20 4.2 Overview of the City’s Wastewater System ....................................................... 20 4.3 Present Wastewater Impact Fees ...................................................................... 20 4.4 Calculation of the City’s Wastewater Impact Fee ............................................... 21 4.4.1 System Planning Criteria ....................................................................... 21 4.4.2 Equivalent Residential Units ................................................................. 21 4.4.3 Calculation of the Wastewater Impact Fee ........................................... 22 4.5 Net Allowable Wastewater Impact Fee .............................................................. 25 4.6 Implementation of the Wastewater Impact Fee ................................................ 26 4.7 Key Assumptions ............................................................................................... 26 4.8 Advisory Committee Review .............................................................................. 26 4.9 Consultant’s Recommendations ........................................................................ 26 4.10 Summary ........................................................................................................... 27 Technical Appendix A – Water Impact Fee Technical Appendix B – Wastewater Impact Fee Technical Appendix C – Type of Building and Sewer Use by ERU Technical Appendix D – Montana State Code for Impact Fees Table of Contents i City of Kalispell – Water, and Wastewater Impact Fee Study Abbreviations and Acronyms AWWA American Water Works Association CCI Construction Cost Index CIP Capital Improvement Plan City City of Kalispell ENR Engineering News Record ERU Equivalent Residential Unit for Water Fee Impact Fee GPD Gallons Per Day mg Million gallons mgd Million gallons per day OC Original Cost SDC System Development Charge WFPU Water Facility Plan Update WWFPU Wastewater Facility Plan Update WTP Water Treatment Plant WWTP Wastewater Treatment Plant Executive Summary 1 City of Kalispell – Water, and Wastewater Impact Fee Study Introduction The purpose of impact fees is to create equity between existing customers and new customers connecting to the City’s water and sewer utility systems. The objective of an impact fee study is to calculate cost-based fees for new customers connecting to, or requesting additional capacity to, the City’s water and sewer systems. By establishing cost-based water and wastewater impact fees, the City attempts to have growth pay for growth by having new customers pay their share of the infrastructure in place which will serve them, while also paying back the existing utility customers for paying for the financial impacts of growth. HDR was retained by the City to review and update the City’s water and wastewater impact fees. The water and wastewater impact fees were last updated in March 2013 for water, and December 2013 for wastewater. The City’s impact fees need to be reviewed and updated every five years as required under Montana Code 7-6-1601 to 7-6-1604, the Montana impact fee legislation. The Water Facility Plan Update (WFPU) was updated in June 2018, the Wastewater Facility Plan Update (WWFPU) was completed in 2019, and the Advanced Wastewater Treatment Plant Facility Plan Update (AWWTPFPU) was completed in 2019. In addition to this, the City has updated their land use planning forecast for both water and sewer based on water and wastewater use characterizations. Given these changes, it is prudent for the City to review and update their impact fees to determine parity between existing and new utility customers. Summary and Conclusions The impact fees are calculated in conformance with generally accepted practices and are based on the City’s planning and design criteria. A component-by-component approach is taken in developing the fees because each component can have different planning and design criteria. Based on the sum of the component costs, the net allowable impact fee is determined. Net, refers to the gross impact fee, net of any credits for future debt service principal to be paid within a customer’s rates. Allowable, refers to the concept that the calculated impact fee is the City’s cost-based (i.e., maximum) charge. The calculations take into account the financing mechanisms of capital improvements. These fees must be implemented according to the capacity requirement (i.e., the impact) each new connection places on the water and sewer systems. This way, the fees are related to the costs the new customer places on the systems and the benefit they derive from infrastructure in place to serve them. The City, as a matter of policy, may charge any amount up to the cost-based (allowable) impact fee, but not over that amount. Charging an amount greater than the allowable impact fee would not meet the practical basis of charging cost-based impact fees which are proportionally related to the benefit derived by the customer. Executive Summary Executive Summary 2 City of Kalispell – Water, and Wastewater Impact Fee Study The City currently implements and assesses the water impact fee based on the size of the customer meter providing service. A 3/4-inch water meter is a typical meter size for a residential customer and is the meter size used to develop an equivalent residential unit (ERU). Equivalent meter weighting factors are applied to larger size meters to recognize the capacity of the larger sized meter in relation to the 3/4-inch meter. The results of the analysis show that the impact fee for one ERU can increase from $2,567, the present charge, to $6,741, the calculated charge, for an increase of $4,174. Section 3 of this report details the water impact fee analysis along with further details in Technical Appendix A. The wastewater impact fee is based on one residential customer equivalent established by fixture units. Based on this study, the wastewater impact fee for one ERU can be increased by $589 from $5,757 to $6,346. A more detailed summary of the wastewater impact fee is presented in Section 4 of this report and the detailed analyses is included in Technical Appendix B Table ES - 1 Present and Calculated Water, Wastewater Impact Fees[1] ($ / Unit) Present Impact Fee Calculated Impact Fee $ Change Water, per ERU[2] $2,567 $6,741 $4,174 Wastewater, per ERU[3] 5,757 6,346 589 Total $8,324 $13,087 $4,763 [1] The fees presented in this table include the 5% administration charge allowed by Montana code. [2] 1 ERU = Water equivalent unit based on 3/4-inch meter. [3] 1 ERU = Wastewater based on residential customer equivalent. Table ES - 1 shows the overall total fees – to develop one unit - will increase by $4,763. Section 3 of the report, describes the water impact fee calculations in more detail. Consultant’s Recommendation Based on our review and analysis of the City’s water and wastewater impact fees, HDR makes the following recommendations: 9 The City should adopt water and wastewater impact fees for new connections to these respective systems which are no greater than the net allowable water and wastewater impact fees as set forth in this report. 9 The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City’s impact fee should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. Executive Summary 3 City of Kalispell – Water, and Wastewater Impact Fee Study 9 The City should update the actual calculations for the water and wastewater impact fees at such time when a new capital improvement plan, public facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, or every five years. Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role of the advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing, and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final water and wastewater impact fees. Summary The impact fees developed and presented in this report are based on the planning and engineering design criteria of the City’s water and sewer systems, the value of the existing assets, past financing of the system, and generally accepted principles. The impact fees will continue the City’s practice of establishing equitable and cost-based impact fees for new customers connecting to the City’s water and sewer systems. Introduction and Overview 4 City of Kalispell – Water, and Wastewater Impact Fee Study 1.1 Introduction An important starting point in establishing water and wastewater impact fees is to have a basic understanding of the purpose of these fees, along with the criteria and general methodology used to establish cost-based water and wastewater impact fees. This section of the report presents an overview of water and wastewater impact fees methodologies that were used to develop cost-based fees for the City. The City has used these same generally accepted methodologies to establish their past, and present, water and wastewater impact fees. 1.2 Defining Water and Wastewater Impact Fees The first step in establishing cost-based impact fees, or sometimes referred to as system development charges (SDC) is to gain a better understanding of the definition of an impact fee. For the purposes of this report, an impact fee (or SDC) is defined as follows: “System development charges are one-time charges paid by new development to finance construction of public facilities needed to serve them.”1 Simply stated, impact fees are a contribution of capital to reimburse existing customers for the available capacity in the existing system, and help finance future growth-related capacity improvements needed to serve them. At some utilities, impact fees may be referred to as system development charges, capacity reserve charges, hookup fees, infrastructure investment fees, etc. Regardless of the label used to identify them, their objective is the same. That is, these fees are intended to provide funds to the utility to finance all or a part of the capital improvements needed to serve and accommodate new customer growth. Absent those fees, many utilities would likely be unwilling to build growth-related facilities (i.e., burden existing ratepayers with the entire cost of growth-related capacity expansion). 1.3 Economic Theory and Water and Wastewater Impact Fees Water and wastewater impact fees are generally imposed as a condition of service. The objective of the impact fees are not to generate money for a utility, but to create a fiscal balance between existing customers and new customers so that all customers seeking to connect to the utility’s water and sewer systems bear an equitable share of the cost of capacity that is invested in both the existing and any future growth-related expansions. Through the implementation of equitable water and wastewater impact fees, existing customers are not unduly burdened with the cost of new development. By updating the water and wastewater impact fees, the City continues an important step in assuring adequate infrastructure to meet growth-related needs while providing this infrastructure to new customers in a cost-based, fair, and equitable manner. 1 Arthur C. Nelson, System Development Charges for Water, Sewer, and Stormwater Facilities, Lewis Publishers, New York, 1995, p. 1, 1.0 Introduction and Overview Introduction and Overview 5 City of Kalispell – Water, and Wastewater Impact Fee Study 1.4 Water and Wastewater Impact Fee Criteria In determining water and wastewater impact fees, a number of different criteria are utilized. Criteria most often used by utilities to establish water and wastewater impact fees include the following: x State / local laws x System planning criteria x Financing criteria x Customer understanding Many states and local communities have enacted laws that govern the calculation and imposition of water and wastewater impact fees. These laws must be followed in the development of water and wastewater impact fees. Most states require a reasonable relationship between the charge and the cost associated with providing service (capacity) to the customer. The fees do not need to be mathematically exact, only a practical basis for the charge is required. The utilization of the planning criteria, the actual costs of construction, and the planned costs of construction provide the practical basis necessary to establish the reasonable relationship requirement. For utilities in Montana, impact fees are intended to provide an equitable and cost-based method to maintain equity between customers while complying with the legal requirements of Montana Code 7-6- 1601 through 7-6-1604. This will be further discussed in the next chapter. The use of system planning criteria is one of the more important aspects in the determination of the impact fees. System planning criteria provide the practical basis between the amount of infrastructure necessary to provide service and the charge to the customer. The practical basis test requires: (a) establishing a practical basis between new development and the existing or expanded facilities required to accommodate new development, and (b) apportioning appropriate cost to the new development in relation to benefits reasonably received. An example for water, using system planning criteria is the determination that a single dwelling unit, or equivalent residential unit (ERU), generates an average daily water flow of so many gallons per day, per ERU. The water impact fee methodology then charges the customer per ERU for the cost of the system which relates the charge back to a practical basis. Water and wastewater impact fees are typically established as a means of having new customers pay an equitable share of the cost of their required capacity (infrastructure). The financing criteria for establishing water and wastewater impact fees relates to the method used to finance infrastructure on the system and assures that customers are not paying twice for infrastructure – once through the impact fee and again through rates. The double payment can come in through the imposition of a water and wastewater impact fees and then the requirement to pay debt service within a customer’s rates. The financing criteria also reviews the basis under which main line, or collection line extensions, were provided such that the customer is not charged for infrastructure that was provided (contributed) by developers. The component of customer understanding implies that the charge is easy to understand. This criterion has implications for the way that the charge is implemented and assessed to the customer. The charge is generally based on the projection of flow of water and wastewater for Introduction and Overview 6 City of Kalispell – Water, and Wastewater Impact Fee Study an equivalent unit. This makes it easy for the customer to understand that the level of charge is based on the projection of demand (flow) required to provide service. Use of an equivalent residential unit (ERU) for water and wastewater is a method to bring water consumption and sewer flow from nonresidential customers into an equivalent measure with residential customers. The other implication of this criterion is that the methodology is clear and concise in its calculation of the amount of infrastructure necessary to provide service. 1.5 Overview of the Impact Fee Methodology There are generally accepted methodologies used to establish water and wastewater impact fees. Within the generally accepted water and wastewater impact fees methodologies, there are a number of different steps undertaken. These steps are as follows: 1. Determination of system planning criteria 2. Determination of equivalent residential units (ERUs) 3. Calculation of system component costs 4. Determination of any credits The first step in establishing impact fees is the determination of the system planning criteria. This implies calculating the amount of water or wastewater capacity required by a single-family residential customer to establish an ERU. Generally for a water system, the planning criterion is the peak day water usage per ERU. This planning criteria is developed since a majority of the water system infrastructure is sized to meet the peak day demand. For wastewater systems, average daily demand (wastewater contribution) per equivalent residential unit (ERU) is most often used, since this total flow represents the flow, imposed by the customer. Average inflow and infiltration is added to the customer’s flow since this represents the total volumetric flow and hence capacity requirement at the treatment plant. Once the number of equivalent units has been determined, a component-by-component (e.g., source of supply, treatment, storage) analysis is undertaken to determine the component impact fee in cost ($) per equivalent unit. Individual plant components are analyzed separately for the water, and sewer systems given that the planning criteria differ for the development of the various system components. The calculation of the component impact fee includes both historical assets and planned future assets. Historical assets can be valued in a number of different ways. For the City’s study the existing asset cost is brought to current cost (today’s cost) by adding the Engineering News Record Construction Cost Index (ENR-CCI) to the original asset cost from the installment date to the current time period. Current cost is done to reflect the fact that existing customers have provided for excess capacity in the system and hence need to be reimbursed for not only their initial investment, but also the carrying cost on that investment. The reimbursement to existing customers is accomplished by the fact that without impact fees, rates would otherwise be higher than they would be with impact fees. Once the total cost of the capital infrastructure is determined, it is then divided by the appropriate number of equivalent units for each utility the infrastructure will serve to develop the cost per equivalent unit for the specific plant component. Introduction and Overview 7 City of Kalispell – Water, and Wastewater Impact Fee Study After each plant component is analyzed and a cost per equivalent unit is determined, the cost per equivalent unit for each of the plant components is added together to determine the gross impact fee. The gross impact fee is calculated before any credits for debt service. The final impact fee is determined by taking the gross impact fee and subtracting any credits. This results in a net impact fee stated in dollars per equivalent unit. The general basis of this calculation for a water or sewer system is the assumption that an equivalent unit is equal to a typical residential customer. For the water system, larger meter sizes are then imposed fees based on the capacity for a given meter size in relationship to the defined ERU capacity. The meter size capacity ratio is based on the industry standard safe operating capacity of the meter based on American Water Works Association (AWWA) standards. The City’s wastewater is based on the equivalent residential unit (ERU) defined as the average flow per single-family residential unit. Other types of dwellings are then assigned ERUs based on building type or sewer use per ERU. 1.6 Disclaimer HDR, in its calculation of the water and wastewater impact fees for the City, as presented in this report, has used generally accepted engineering and ratemaking principles. This should not be construed as a legal opinion with respect to Montana State law. HDR recommends that the City have its legal counsel review the water and wastewater impact fees as set forth in this report to ensure compliance with Montana State law. 1.7 Summary This section of the report has provided an overview of water and wastewater impact fees; the basis for establishing the fees, considerations in establishing a water and wastewater impact fees, and the connection (practical basis) which must be established between new development and the new or expanded facilities required to accommodate new development, and appropriate apportionment of the cost to the new development in relation to benefits reasonably to be received. The next section of the report will provide a brief discussion of the legal considerations associated with water and wastewater impact fees. “The final impact fee is determined by taking the gross impact fee and subtracting any credits. This results in a “net impact fee” stated in dollars per ERU.” Legal Considerations in Establishing Impact Fees 8 City of Kalispell – Water, and Wastewater Impact Fee Study 2.1 Introduction An important consideration in establishing water and wastewater impact fees is any legal requirements at the state or local level. The legal requirements often establish the methodology around which the water and wastewater impact fees must be calculated or how the funds must be used. Given that, it is important for the City to understand these legal requirements. This section of the report provides an overview of the legal requirements for establishing water and wastewater impact fees under Montana State law. This summary represents HDR’s understanding of the relevant Montana State law as it relates to establishing water and wastewater impact fees. It in no way constitutes a legal interpretation of the state law by HDR. 2.2 Requirement Under Montana State Law The Montana law enabling legislation for impact fees was enacted in 2005 via Senate Bill 185. This was comprehensive legislation allowing public entities in the State of Montana to enact impact fees for various services. The legal basis for the enactment of impact fees is found in Title 7, Chapter 6, and Part 1601 to 1604 of the Montana Code. A summary of the Montana Code is provided below. A copy of the full code is provided in Technical Appendix D. A summary of the requirements under Montana law is as follows: “7-6-1601. Definitions. As used in this part, the following definitions apply: 5) (a) "Impact fee" means any charge imposed upon development by a governmental entity as part of the development approval process to fund the additional service capacity required by the development from which it is collected. An impact fee may include a fee for the administration of the impact fee not to exceed 5% of the total impact fee collected. (b) The term does not include: (i) a charge or fee to pay for administration, plan review, or inspection costs associated with a permit required for development; (ii) a connection charge; (iii) any other fee authorized by law, including but not limited to user fees, special improvement district assessments, fees authorized under Title 7 for county, municipal, and consolidated government sewer and water districts and systems, and costs of ongoing maintenance; or (iv) onsite or offsite improvements necessary for new development to meet the safety, level of service, and other minimum development standards that have been adopted by the governmental entity. 2.0 Legal Considerations in Establishing Impact Fees “The legal basis for the enactment of impact fees is found in Title 7, Chapter 6, and Part 1601 to 1604 of the Montana Code.” Legal Considerations in Establishing Impact Fees 9 City of Kalispell – Water, and Wastewater Impact Fee Study “7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees. (1) For each public facility for which an impact fee is imposed, the governmental entity shall prepare and approve a service area report. (2) The service area report is a written analysis that must: (a) describe existing conditions of the facility; (b) establish level-of-service standards; (c) forecast future additional needs for service for a defined period of time; (d) identify capital improvements necessary to meet future needs for service; (e) identify those capital improvements needed for continued operation and maintenance of the facility; (f) make a determination as to whether one service area or more than one service area is necessary to establish a correlation between impact fees and benefits; (g) make a determination as to whether one service area or more than one service area for transportation facilities is needed to establish a correlation between impact fees and benefits; (h) establish the methodology and time period over which the governmental entity will assign the proportionate share of capital costs for expansion of the facility to provide service to new development within each service area; (i) establish the methodology that the governmental entity will use to exclude operations and maintenance costs and correction of existing deficiencies from the impact fee; (j) establish the amount of the impact fee that will be imposed for each unit of increased service demand; and (k) have a component of the budget of the governmental entity that: (i) schedules construction of public facility capital improvements to serve projected growth; (ii) projects costs of the capital improvements; (iii) allocates collected impact fees for construction of the capital improvements; and (iv) covers at least a 5-year period and is reviewed and updated at least every 5 years. (3) The service area report is a written analysis that must contain documentation of sources and methodology used for the purposes of subsection (2) and must document how each impact fee meets the requirements of subsection (7). (7) An impact fee must meet the following requirements: (a) The amount of the impact fee must be reasonably related to and reasonably attributable to the development's share of the cost of infrastructure improvements made necessary by the new development. (b) The impact fees imposed may not exceed a proportionate share of the costs incurred or to be incurred by the governmental entity in accommodating the development. The following factors must be considered in determining a proportionate share of public facilities capital improvements costs: Legal Considerations in Establishing Impact Fees 10 City of Kalispell – Water, and Wastewater Impact Fee Study (i) the need for public facilities capital improvements required to serve new development; and (ii) consideration of payments for system improvements reasonably anticipated to be made by or as a result of the development in the form of user fees, debt service payments, taxes, and other available sources of funding the system improvements. (c) Costs for correction of existing deficiencies in a public facility may not be included in the impact fee. (d) New development may not be held to a higher level of service than existing users unless there is a mechanism in place for the existing users to make improvements to the existing system to match the higher level of service. (e) Impact fees may not include expenses for operations and maintenance of the facility. 7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required. . . . (3) A governmental entity may recoup costs of excess capacity in existing capital facilities, when the excess capacity has been provided in anticipation of the needs of new development, by requiring impact fees for that portion of the facilities constructed for future users. The need to recoup costs for excess capacity must have been documented pursuant to 7-6-1602 in a manner that demonstrates the need for the excess capacity. This part does not prevent a governmental entity from continuing to assess an impact fee that recoups costs for excess capacity in an existing facility. The impact fees imposed to recoup the costs to provide the excess capacity must be based on the governmental entity's actual cost of acquiring, constructing, or upgrading the facility and must be no more than a proportionate share of the costs to provide the excess capacity.” The basic principle followed under Montana State law requires the fee to be based on a proportionate share of the costs of the system required to provide service and adoption of fees and accounting be in compliance with the State of Montana law. The City’s water and wastewater planning documents provide the planning criteria and need for any future improvements. The use of the methodology discussed in this report should meet the proportional share standard and provide final calculated impact fees in compliance with Montana law. The discussion within this portion of the report is intended to provide an overview of relevant Montana law as it relates to establishing impact fees. This summary discussion does not constitute a legal interpretation of Montana State law. 2.3 Summary This section of the report reviewed the legal basis for establishing impact fees in the State of Montana and in particular for a City. The next section of the report provides a detailed discussion of the specific calculation of the water impact fees for the City. Development of the Water Impact Fees 11 City of Kalispell – Water, and Wastewater Impact Fee Study 3.1 Introduction This section of the report presents the key assumptions and details used in calculating the City’s water impact fee. The calculation of the City’s water impact fee is based on City-specific accounting and planning information. Specifically, the impact fees are based on the City’s fixed asset records, Capital Improvement Plan (CIP), 2018 Water Facility Plan Update (WFPU), and City and water utility planning data. The City provided other financial and accounting information that was used within this analysis such as annual debt service payments, past financing practices, etc. To the extent that the cost and timing of future capital improvements outlined in this section change, then the impact fees presented in this section of the report should be updated to reflect the changes. The present methodology used by the City is the combined approach. The combined methodology contains an existing or reimbursement cost component, and an incremental or future cost component. In other words, the City’s existing assets are divided by the total ERUs for the projected time period, while the future or incremental expansion-related capital projects are divided by either the future capacity they will provide, or the additional ERUs for the projected time period. Both calculations are summed and the result is the total net allowable capacity charge. After reviewing the future capital projects it was concluded that some of the future capital projects should be divided by the total ERUs for the projected time period as the additional capacity provided benefits to all customers and not just new customers connecting to the system. Other projects would be divided by the future additional ERUs since these projects only benefited new customers. 3.2 Overview of City’s Water System The City currently provides water services for a population of approximately 23,000 with 8,280 metered residential, commercial, and industrial accounts. The existing water supply and distribution system for the City’s water service area includes 11 municipal wells, four storage reservoirs (one elevated and three ground storage reservoirs), two pressure zones, one pressure regulating facility, two booster stations, 141 miles of transmission and distribution piping, and 1,473 fire hydrants. This report uses an annual population growth rate of 2.00% as projected by the 2018 Water Facility Planning Update, Chapter 3, Basis of Planning through 2030. 3.3 Present Water Impact Fees The City’s present water impact fee is based on the cost for one ERU, for a 3/4-inch meter. The City’s present water impact fees are shown below in Table 3-1. 3.0 Development of the Water Impact Fees Development of the Water Impact Fees 12 City of Kalispell – Water, and Wastewater Impact Fee Study Table 3-1 Present Water Impact Fees [1] Meter Size Safe Operating Capacity (gpm) AWWA Meter Factor Ratio 2] Present Impact Fee 3/4-inch meter 20 1.0 $2,567 1-inch meter 50 2.5 6,418 1-1/2-inch meter 100 5.0 12,835 2-inch meter 160 8.0 20,536 3-inch meter 320 16.0 41,072 4-inch meter Calculated [1] Fee included 5% administration charge allowed by Montana Code. [2] Ratios based on a 5/8-Inch equivalent In Table 3-1, the impact fees for the larger meter sizes are determined by multiplying the impact fee for a 3/4-inch meter (i.e., one ERU) by the meter capacity weighting factors. The weighting factors are determined based on the American Water Works Association (AWWA) safe operating capacities for the type and size of meter. The 3/4-inch are set at 1.0. 3.4 Calculation of the City’s Water Impact Fee As discussed in Section 1, the process of calculating impact fees is based on a four-step process. In summary form, these steps are as follows: x Determination of system planning criteria x Determination of equivalent residential units (ERUs) x Calculation of the impact fee by system component costs x Determination of impact fee credits Each of these steps is discussed in more detail below. 3.4.1 System Planning Criteria System planning criteria typically involves calculating the amount of water required by a single- family residential customer (hence the term Equivalent Residential Unit or ERU). Water demand per ERU represents the basis for system design. The City’s recent WFPU evaluated historical water use and used it to project future water demand and associated ERUs. The analysis resulted in the average day demand for a residential customer was 350 gallons day/ERU. This result is shown in Table 3-2. Development of the Water Impact Fees 13 City of Kalispell – Water, and Wastewater Impact Fee Study Table 3-2 Summary of the System Planning Criteria Description Criteria Average Day Demand for Single Family [1] 350 Gallons/Day/ERU [1] From the City’s 2018 Water Facility Plan Update and land use projections. 3.4.2 Equivalent Residential Units System planning criteria are used to establish the capacity needs of an equivalent residential unit (ERU). Based on the City’s 2018 Water Facility Plan Update (WFPU), the planning criteria results in an average day flow of 350 gallons per day per ERU, a peaking factor of 3.0, results in a peak day flow per ERU of 1,050 gallons per ERU (350 X 3.0 = 1,050). Table 3-3 provides a summary of the planning criteria used to establish the City’s calculated water impact fee. Table 3-3 Summary of the Water System Planning Criteria Planning Criteria Description Planning Criteria Average Day Flow [1] 350/gallons/ERU Peaking Factor [2] 3.00 Peak Day Flow 1,050 gallons/ERU [1] Average day flow from City’s 2018 WFPU and land use projections. [2] Peaking factor based on average day flow to peak day flow based on City’s 2018 WFPU and land use projections. From the above information, the current ERUs and projected ERUs for the planning period were calculated. The ERUs were calculated based on the demand capacities and the average peak day flow calculated in Table 3-3. Table 3-4 summarizes the current ERUs and projected ERUs. Development of the Water Impact Fees 14 City of Kalispell – Water, and Wastewater Impact Fee Study Table 3-4 Summary of the Planning Criteria for ERU Calculation Planning Criteria Description Planning Criteria Total Capacity (mgd)[1] 15.90 Average Peak Day Flow per ERU 1,050 gallons/ERU Total Existing and Future ERUs 15,143 Existing Capacity (mgd)[2] 12.15 Average Peak Day Flow per ERU 1,050 gallons/ERU Total Existing ERUs 11,571 Total Future ERUs[3] 3,571 [1] From the City’s land use projections max day demand. [2] 2018 existing average day demand 4.05 mgd X 3.0 peaking factor = 12.15 mgd max day demand. [3] 15.90 mgd less 12.15 mgd = 3.75 mgd/1,050 peak gallons per ERU = Future ERUs 3,571. The total build-out capacity of 15.9 mgd divided by 1,050 gallons per ERU is a total City existing and future ERUs of 15,143 ERUs. The current max day demand is 12.15 mgd reflecting existing ERUs of 11,571 ERUs (12.15/1,050 gallons per day = 11,571 ERUs). The remaining capacity, the difference between 15.90 mgd max day demand and 12.15 current max day demand, results in 3,571 future ERUs (15,143 – 11,571). Detail of the development of the ERU calculation is shown in Technical Appendix A. Once the ERUs are developed the focus shifts to the calculation of the impact fee for each plant component. This aspect of the analysis is discussed below. 3.4.3 Calculation of the Water Impact Fee The next step of the analysis is to review the major functional system infrastructure to determine the impact fee for the system. In calculating the impact fees for the City, existing components, debt service for existing facilities, and future capital improvements relating to expansion were included. The methodology used to calculate each component is described below. EXISTING OR REIMBURSEMENT COMPONENT – To calculate the value of the existing assets, the City’s methodology considered the original cost of each asset. The City provided a detailed asset listing, as of June 2018, for the various existing components and their installation date. The original cost of the asset was then adjusted to a current cost value. To accomplish this, the original cost of each asset was escalated to current July 2019 dollars, based on the Engineering News Record (ENR) Construction Cost Index (CCI) for the 20-City average. This amount was reduced by the amount that was contributed by developers or grants. Those water improvements that were funded through tax increment financing (TIF), grants and special improvement districts (SID) were also excluded from the analysis. Development of the Water Impact Fees 15 City of Kalispell – Water, and Wastewater Impact Fee Study Given the value of the asset, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the impact fee. The term impact fee eligible simply describes the amount of the asset to be included within the calculation of the fee. Within this study, vehicles and general plant assets were not considered capacity related, and were not included in the impact fee calculation. All remaining assets were considered to be 100% eligible. Total existing assets at current cost was $69.9 million. The value of the existing assets (net of contributions, grants, etc.) was divided by the total existing and future ERUs (15,143). A summary of the existing assets valuation can be seen on Exhibit 1 of Technical Appendix A. In addition to existing assets work in progress projects were included that were not completed and booked as an asset yet but also were not included in the capital improvement plan. The total eligible work in progress amounts to $1.4 million divided by the total existing and future ERUs (15,143) for a total of $96/ERU. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the impact fee. This inclusion of a debt service credit avoids double charging the customer for the asset value in the existing or reimbursement component of the impact fee, and also in the debt service component of the rates. DEBT SERVICE COMPONENT - In addition to the reimbursement component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. To avoid double-counting of the assets financed with debt, the future principal associated with those assets was deducted from the existing infrastructure value. The City has four outstanding issues for the water system, the 2004 Revenue Refunding Bond, 2012 Refunding SRF, 2012 Refunding SRF-B, and the 2017 SRF bond. In addition a new 2020 SRF loan for the 4 mile drive transmission project was estimated and included in the calculation. The City’s total outstanding principal for these five issues is $5.7 million. Details of the debt service are shown in Exhibit 4, of Technical Appendix A. FUTURE COMPONENTS – An important requirement for an impact fee study is the connection between the anticipated future growth on the system and the needed facilities required to accommodate that growth. For purposes of this study, the City’s most current Capital Improvement Plan was provided. City staff reviewed the existing capital improvement plan (CIP) and projects necessary to meet demand for the water system were included in the CIP. The total projects were $40.5 million, however several transmission projects were not included in the fee at this time. The total impact fee eligible future projects, included in the fee at this time, for water totaled $22.3 million. Several large projects that impact the CIP related to transmission infrastructure which are primarily related to growth and expansion on the system, however also benefit the system as a whole. These projects along with the projected ERU capacity is shown in Table 3-4. The existing and future capacity ERUs are 15,143, the future ERUs are 3,571. The total dollars Development of the Water Impact Fees 16 City of Kalispell – Water, and Wastewater Impact Fee Study per ERU for the future component is $2,084 per ERU. Technical Appendix A contains the details of this portion of the fee. Table 3-5 Summary of Future Growth Related Capital Improvement Projects (in $1,000) 3.5 Net Allowable Water Impact Fee The methodology used to establish the water impact fee is a combined approach. The combined approach adds the reimbursement component and the incremental or future component together, and accounts for any existing debt credit resulting in a net allowable impact fee. Based on the sum of the component costs calculated above, the net allowable water impact fee is $6,420. Under Montana statute, an impact fee may include a fee for the administration of the impact fee not to exceed 5% of the impact fee collected. In calculating the City’s water impact fee, an administration component of 5% was added to the impact fee. A summary of this calculation is shown below in Table 3-6. Estimated Cost % Growth Related $ Growth Related Growth ERUs $ / ERU Four Mile Trans. Phase 1 $2,689 100% $2,689 15,143 $178 West Reserve Transmission 654 100% 654 15,143 43 Southwest Transmission 2,982 56% 1,670 15,143 110 1st Ave. West Connection 146 56% 82 3,571 23 South Main St Transmission 466 56% 261 3,571 73 Buffalo Hill Transmission 2,330 100% 2,330 15,143 154 Four Mile Trans. Phase 2 1,924 100% 1,924 15,143 127 1 MG Elevated Tank 6,398 100% 6,98 15,143 423 Northwest Well #1 1,730 100% 1,730 15,143 114 Northwest Well #2 1,938 100% 1,938 15,143 128 Grossweiler Well 185 100% 185 15,143 12 New Meters 554 100% 554 3,571 155 Misc. Contract Main Upsize 1,940 100% 1,940 3,571 543 Total $23,942 $22,360 $2,084 Development of the Water Impact Fees 17 City of Kalispell – Water, and Wastewater Impact Fee Study Table 3-6[1] Calculated Impact Fee by Component (1 ERU) Plant Component Supply Storage T&D General Plant Debt Service Credit Work In Progress Total $/ERU Existing & Future ERUs 15,143 15,143 15,143 15,143 15,143 15,143 Existing Net Plant $23,529 $11,486 $34,935 $0 ($5,747) $1,451 Existing Fee per ERU $1,554 $759 $2,307 $0 ($380) $96 $4,336 Future Plant $3,854 $6,398 $12,107 Future Fee per ERU $255 $423 $1,407 $2,084 Total Fee per ERU $1,808 $1,182 $3,714 $0 ($380) $96 $6,420 Plus 5 % Administration Charge 321 Total Impact Fee $6,741 [1] Table 3-6 provides the calculation and reflects a blend of future and existing ERUs depending on the specific improvement. The calculated water impact fee of $6,741 compares to the City’s present impact fee of $2,567 per ERU, or an increase of $4,174/ERU. Technical Appendix A, details the calculation of the net allowable impact fee. 3.6 Implementation of the Water Impact Fee The calculated impact fees for the larger meter sizes are determined by multiplying the impact fee for one ERU by the meter capacity weighting factors. The weighting factors are determined based on the American Water Works Association (AWWA) safe operating capacities for the type and size of meter. The safe operating capacity of each meter is divided by the safe operating capacity for a 3/4-inch meter to determine the weighting factor for each meter. Table 3-7 shows the present and calculated impact fees by class of service, by size of meter. Development of the Water Impact Fees 18 City of Kalispell – Water, and Wastewater Impact Fee Study Table 3-7 Present and Implementation of Calculated Water Impact Fees [1] Meter Size Present Impact Fee Calculated Impact Fee[2] Residential[3] [4] $6,741 All Other 3/4-inch meter $2,567 $6,741 1-inch meter 6,418 11,257 1-1/2-inch meter 12,835 22,447 2-inch meter 20,536 35,929 3-inch meter 41,072 71,857 4-inch meter Calculated Calculated [1] The fees presented in this table include the 5% administration charge allowed by Montana code. [2] Calculated Impact Fee is based on a 3/4-inch equivalency. [3] Residential Single Family and Townhouse (1 ERU per unit), Duplex (2 living units combined) .80 ERU/unit (up to 1-inch meter). [4] Residential - Tiny home, or detached living unit 400 sq. ft. or less are 0.8 ERU/unit. As noted previously, the present water impact fee is $2,567/ERU. The calculated fee shown above is $6,741/ERU or an increase of $4,174/ERU. For residential customers, all single family and townhouses are assessed 1 ERU per unit, and duplexes 0.80 ERU per living unit, up to a 1- inch meter. Tiny home living unit 400 square feet or less as defined by State code, are assessed 0.80 ERU up to 1-inch meter. All other connections are assessed based on meter size. Meter sizes 4-inch and larger are individual calculated based on usage characteristics. In Table 3-7, the calculated impact fees for the larger meter sizes are determined by multiplying the impact fee for a 3/4-inch meter (i.e., one ERU) by the meter capacity weighting factors. The weighting factors are determined based on the American Water Works Association (AWWA) safe operating capacities for the type and size of meter. The 3/4-inch are set at 1.0. The safe operating capacity of each meter is divided by the safe operating capacity for a 3/4-inch meter to determine the weighting factor for each meter. Details of the analysis and key documents relied on for this study are provided within the Technical Appendix A. 3.7 Key Assumptions In developing the impact fees for the City’s water system, a number of key assumptions were utilized. These are as follows: x The City provided the planning criteria based on land use planning assumption and the recent WFPU. x The methodology used is the combined methodology. The existing (reimbursement) and future (incremental) component are added together for a net allowable fee. Development of the Water Impact Fees 19 City of Kalispell – Water, and Wastewater Impact Fee Study x The City’s asset records from June 2018 were used to determine the existing plant assets, as appropriate. x The assets were brought to current costs based on the July 2019 ENR-CCI. x The City provided the CIP for future improvements from the most recent capital improvement plan through 2030. x The City determined and/or reviewed the portion of future improvements that were growth related. 3.8 Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role of the advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final water impact fees. 3.9 Consultant’s Recommendations and Adoption Considerations Based on our review and analysis of the City’s water system, HDR recommends: 9 The City should adopt water impact fees for new connections to the water system that are no greater than the net allowable impact fees as set forth in this report. 9 The City as a matter of policy may adopt a water impact fee which is less than the calculated fees as shown in this report, but in doing so , the City will be sharing some portion of development impact costs with existing water utility rate payers. 9 The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City’s impact fee should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. 9 The City should update the actual calculations for the water impact fees at such time when a new water capital improvement plan, facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, when a major infrastructure project is completed, or every five years as deemed by Montana Code law. 3.10 Summary The impact fees developed and presented in this section of the report are based on the planning and engineering design criteria of the City’s water system, the value of the existing assets, and generally accepted ratemaking principles. Consistently updating the charge annually based on the Engineering New Record cost index and reviewing the impact fees every five years will continue to create equitable and cost-based fees for new customers connecting to the City’s water system. Development of the Wastewater Impact Fees 20 City of Kalispell – Water, and Wastewater Impact Fee Study 4.1 Introduction This section of the report presents the key assumptions and details used in calculating the City’s wastewater impact fee. The calculation of the City’s wastewater impact fee is based on City- specific accounting and planning information. Specifically, the wastewater impact fees are based on the City’s fixed asset records and wastewater capital improvement plan. The City also provided other financial and accounting information. The combined methodology applied to the water utility to determine the water impact fees was also applied to the wastewater impact fee calculation. The charge is based on the value of the system in place with capacity available for growth (i.e. the existing or reimbursement component), and future or incremental capacity projects. The existing or reimbursement component and the future or incremental component are added together, including a debt credit, resulting in the total net allowable impact fee under the combined methodology. 4.2 Overview of the City’s Wastewater System The City provides sewer service to an existing population of 22,761 with 9,148 residential, commercial, and industrial connections. The City also provides service to the Evergreen Water and Sewer District through an interlocal agreement. The City of Kalispell’s wastewater treatment plant (WWTP) is an advanced Biological Nutrient Removal Facility (BNRF). In 2009, the City completed a two year plant expansion project to accommodate rapid area growth; the plant capacity was increased from 3.1 to 5.4 million gallons per day. The sewer system consists of 120 miles of sewer gravity main, 25 miles of sewer force main, 2,600 sewer manholes, and 36 sewer lift stations 4.3 Present Wastewater Impact Fee The City’s wastewater impact fee is based on one equivalent residential unit (ERU). The City’s wastewater impact fee was last updated December of 2013. The City’s present wastewater impact fee is shown in Table 4-1. Table 4-1 Present Wastewater Impact Fee Type of Use ERU Impact Fee Single Family 1.00 $5,757 In Table 4-1 the impact fees are determined by multiplying the impact fee by the appropriate ERUs for the type of building or sewer usage. 4.0 Development of the Wastewater Impact Fees Development of the Wastewater Impact Fees 21 City of Kalispell – Water, and Wastewater Impact Fee Study 4.4 Calculation of the City’s Wastewater Impact Fee As discussed in Section 1, the process of calculating impact fees is based on a four-step process. In summary form, these steps are as follows: x Determination of system planning criteria x Determination of equivalent residential units (ERUs) x Calculation of the impact fee by system component costs x Determination of impact fee credits Each of these steps is discussed in more detail below. 4.4.1 System Planning Criteria System planning criteria for sewer is based on one equivalent residential unit flow of 200 gallon per day/ERU. This result is shown in Table 4-2. Table 4-2 Summary of the System Planning Criteria Description Criteria Average Day Demand for Single Family [1] 200 Gallons/Day/ERU [1] Based on 200 gpd/ERU, see Chapter 4, of the 2019 Wastewater Facility Plan Update. 4.4.2 Equivalent Residential Units From the above information, the current ERUs and projected ERUs for the planning period were calculated. The ERUs were calculated based on the demand capacities and the average day flow of 200 gallons per day per ERU. Table 4-3 summarizes the current ERUs and projected ERUs. The impact fee is calculated separately for the treatment and collection functions of the sewer system. The City has an interlocal agreement with Evergreen Water and Sewer District to provide treatment services only as Evergreen does not receive any collection services from the City. Development of the Wastewater Impact Fees 22 City of Kalispell – Water, and Wastewater Impact Fee Study Table 4-3 Summary of the Planning Criteria for ERU Calculation[1] Planning Criteria Description Treatment Collection[2] Existing Plant Capacity (mgd)[3] 2.81 2.43 Existing ERUs 14,050 12,150 Future Plant Capacity (mgd) 2.59 2.17 Average Peak Day Flow per ERU 12,950 10,825 Total Plant Capacity (mgd)[4] 5.40 4.60 Total ERUs 27,000 22,975 [1] Based on 200 gpd/ERU (Capacity / 200 gpd = ERUs) [2] Collection does not include Evergreen with a ceiling demand of 0.805 mgd. [3] 2018 existing average day demand of 2.81 mgd, less Evergreen of 0.38 mgd for collection (2.81-0.38=2.43) [4] Based on total plant capacity of 5.40 mgd, less Evergreen ceiling for collection (5.40-.0815=4.60). The total capacity of 5.4 mgd divided by 200 gallons per ERU is a total City existing and future ERUs of 27,000 ERUs. The existing average day flow is 2.81 mgd or existing ERUs of 14,050 (2.81/200 gallons per day = 14,050 ERUs). This results in 12,950 future ERUs. Detail of the development of the ERU calculation is shown in Technical Appendix B. Once the ERUs are developed the focus shifts to the calculation of the impact fee for each plant component of treatment and collection. This aspect of the analysis is discussed below. 4.4.3 Calculation of the Wastewater Impact Fees The next step of the analysis is to review each major functional component of plant in service for treatment and collection and determine the wastewater impact fee for that component. In calculating the impact fee for the City a number of infrastructure and cost components were reviewed. These included the City’s existing infrastructure components, annual debt service for the existing facilities, and the future expansion-related capital improvements, which were all separated for treatment or collection functions. Overall, the general methodology used to calculate each component of the wastewater impact fee was the combined method. In this calculation the existing and future assets are divided by the total ERUs for the projected time period and the result is the total net allowable impact fee. EXISTING OR REIMBURSEMENT COMPONENT – To calculate the value of the existing assets, the City’s methodology considered the original cost of each asset. The City provided a detailed asset listing, as of June 2018, for the various existing components and their installation date. The original cost of the asset was then adjusted to a current cost value. To accomplish this, the original cost of each asset was escalated to current July 2019 dollars, based on the Engineering News Record (ENR) Construction Cost Index (CCI) for the 20-City average. This amount was reduced by the amount that was contributed by developers or grants. Those wastewater improvements that Development of the Wastewater Impact Fees 23 City of Kalispell – Water, and Wastewater Impact Fee Study were funded through tax increment financing (TIF), grants and special improvement districts (SID) were also excluded from the analysis. Given the value of the asset, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the impact fee. The term impact fee eligible simply describes the amount of the asset to be included within the calculation of the fee. Within this study, vehicles and general plant assets were not considered capacity related, and were not included in the impact fee calculation. All remaining assets were considered to be 100% eligible. Total existing treatment assets at current cost was $49.9 million and total existing collection assets at current cost was $21.7 million. The value of the treatment existing assets (net of contributions, grants, etc.) was divided by the total existing and future ERUs of 27,000. The value of the collection existing assets (net of contributions, grants, et.) was divided by the total existing and future ERUs of 22,975. A summary of the existing treatment and collection assets valuation can be seen on Exhibit 1 of Technical Appendix B. In addition to existing assets, work in progress projects were included that were not completed and booked as an asset, and yet also were not included in the future capital improvement plan. The total eligible treatment work in progress amounts to $3,163 dollars, divided by the total existing and future ERUs of 27,000, for a total of $0/ERU. The total eligible collection work in progress amounts to $14.1 million, divided by the total existing and future collection ERUs of 22,975, for a total of $617/ERU. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the impact fee. This inclusion of a debt service credit avoids double charging the customer for the asset value in the existing or reimbursement component of the impact fee, and also in the debt service component of the rates. DEBT SERVICE COMPONENT - In addition to the reimbursement component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. To avoid double-counting of the assets financed with debt, the future principal associated with those assets was deducted from the existing infrastructure value. The City has two outstanding issue for the treatment system, the Treatment Digester Lid SRF loan, and the Treatment Improvement 2012 Refunding SRF bond. The City’s total outstanding principal for these two issues is $8.2 million, divided by total existing and future ERUs of 27,000, results in a $304/ERU debt credit for treatment. The collection system has three outstanding loans. The two Westside Interceptor loans of $7 million apiece, for a total of $14.0 million, and the Highway 93 S. 2012 Refunding SRF loan for $1 million. The City’s total outstanding principal for these three issues is $13.1 million, divided by total existing and future ERUs of 22,975, results in a $572/ERU debt credit for collection. Details of the debt service are shown in Exhibit 4, of Technical Appendix B. FUTURE COMPONENTS – An important requirement for an impact fee study is the connection between the anticipated future growth on the system and the needed facilities required to Development of the Wastewater Impact Fees 24 City of Kalispell – Water, and Wastewater Impact Fee Study accommodate that growth. For purposes of this study, the City’s most current Capital Improvement Plan was provided. City staff reviewed the existing capital improvement plan (CIP) and updated the projects necessary to meet demand for the sewer system were included in the CIP. The total impact fee eligible future projects, included in the fee at this time, for treatment totaled $31.8 million, of which $18.9 million was included in the fee. The total impact fee eligible future projects, included in the fee at this time, for collection totaled $31.8 million, of which $22.0 million was included in the fee. The total dollars per ERU for the future component is $1,467 per ERU for treatment, and $2,039 per ERU for collection. Table 4-4 Summary of Future Growth Related Capital Improvement Projects (in $1,000s) Plant Component Estimated Cost % Growth Related $ Growth Related Growth ERUs $ / ERU Treatment Two Clarifiers $8,108 100% $8,108 EQ Basin 2,818 100% 2,818 Primary Digester 7,188 33% 2,372 DAFT Units 1,965 45% 1,965 Composting Facility 8,487 39% 3,310 Sidestream Treatment 2,520 45% 1,134 Chemical Room Modif. 377 45% 169 Digester Chem. Feed 121 45% 54 Influent Pipe & Diversion 221 66% 145 Total Treatment $31,806 $18,997 12,950 $1,467 Collection Lift Station #4 $4,073 46% $1,873 Bluestone Upsize 187 56% 105 Westside Interceptor 3,936 100% 3,936 Lift Station #9 1,738 84% 1,460 Rose Crossing West 2,081 50% 1,040 West Reserve Drive 5,373 50% 2,686 West Spring Creek Road 3,484 50% 1,742 Lift Station #36 3,083 68% 2,096 #55 Westside Inter.Three Mile 2,934 100% 2,934 #74 Grandview 1,314 46% 604 #92 R/R Upsize WWTP 169 66% 111 Misc. Contract Upsize 3,483 100% 3,483 Total Collection $31,860 $22,076 10,825 $2,039 Development of the Wastewater Impact Fees 25 City of Kalispell – Water, and Wastewater Impact Fee Study 4.5 Net Allowable Wastewater Impact Fee The methodology used to establish the wastewater impact fee is the same combined approach as the water impact fee. Under Montana statute, an impact fee may include a fee for the administration of the impact fee not to exceed 5% of the impact fee collected. In calculating the City’s wastewater impact fee, an administration component of 5% was added to the impact fee. Based on the sum of the component costs calculated above, the net allowable wastewater impact fee is $6,346. The treatment impact fee portion is $3,164 and the collection impact fee portion is $3,182 per ERU. A summary of this calculation is shown below in Table 4-5. Table 4-5 Calculated Wastewater Impact Fee by Component (1 ERU) Plant Component Impact Fee by Component $/ ERU Treatment Impact Fee Existing Plant $49,964 Plus: Work in Progress 3 Less: Outstanding Debt Principal (8,203) Total Net Existing Plant $41,764 Total Existing and Future ERUs 27,000 Total Existing Plant per ERU $1,547 Total Future Plant $18,997 Future ERUs 12,950 Total Future Plant per ERU $1,467 Total Existing and Future per ERU $3,014 Plus Administration Charge at 5% 150 Total Treatment Impact Fee $3,164 Collection Impact Fee Existing Plant $21,745 Plus: Work in Progress 14,184 Less: Outstanding Debt Principal (13,135) Total Net Existing Plant $22,794 Total Existing and Future ERUs 22,975 Total Existing Plant per ERU $991 Total Future Plant $22,076 Future ERUs 10,825 Total Future Plant per ERU $2,039 Total Existing and Future per ERU $3,030 Plus Administration Charge at 5% 152 Total Collection Impact Fee $3,182 Total Combined Wastewater Impact Fee per ERU $6,346 Development of the Wastewater Impact Fees 26 City of Kalispell – Water, and Wastewater Impact Fee Study The calculated sewer impact fee of $6,346 compares to the City’s present impact fee of $5,757 per ERU, or an increase of $589/ERU. Technical Appendix B, details the calculation of the net allowable impact fee. 4.6 Implementation of the Sewer Impact Fee The impact fee is determined by multiplying the number of ERUs times the amount of the impact fee per ERU. The impact fee is implemented by the type of building and sewer per ERU. For residential customers, all single family and townhouses are assessed 1 ERU per unit, and duplexes 0.80 ERU per living unit. A tiny house unit 400 square feet or less as defined by State code, are assessed 0.80 ERU. Details of the ERU, per type of building is in Technical Appendix C. 4.7 Key Assumptions In developing the impact fees for the City’s sewer system, a number of key assumptions were utilized. These are as follows: x The City provided the planning criteria based on land use planning assumption and the recent WWFPU. x The methodology used is the combined methodology. The existing (reimbursement) and future (incremental) component are added together for a net allowable fee. x The City’s asset records from June 2018 were used to determine the existing plant assets, as appropriate. x The assets were brought to current costs based on the July 2019 ENR-CCI. x The City provided the CIP for future improvements from their most recent capital improvement plan, through 2030. x The City determined and/or reviewed the portion of future improvements that were growth related. 4.8 Advisory Committee Review Under Montana law (7-6-1604), the calculated impact fees must be reviewed by an impact fee advisory committee. The City has convened an impact fee advisory committee for this specific purpose. The role of the advisory committee is to serve in an advisory capacity to the City Council. The advisory committee reviews and monitors the process of calculating, assessing and spending impact fees. Ultimately, the City Council is the governing body responsible for determination of and adoption of the final wastewater impact fees. 4.9 Consultant’s Recommendations and Adoption Considerations Based on our review and analysis of the City’s sewer system, HDR recommends: 9 The City should adopt wastewater impact fees for new connections to the sewer system that are no greater than the net allowable impact fees as set forth in this report. 9 The City as a matter of policy may adopt a wastewater impact fee which is less than the calculated fees as shown in this report, but in doing so , the City will be sharing some portion of development impact costs with existing wastewater utility rate payers. 9 The City should adjust the impact fee each year by an escalation factor to reflect the cost of interest and inflation (e.g., ENR CCI). This method of escalating the City’s impact fee Development of the Wastewater Impact Fees 27 City of Kalispell – Water, and Wastewater Impact Fee Study should be used for no more than a four-year period. After this time period, as required by Montana law, the City should update the fees based on the actual cost of infrastructure and any new planned facilities contained in an updated master plan, capital improvement plan or rate study. 9 The City should update the actual calculations for the wastewater impact fees at such time when a new wastewater capital improvement plan, facilities plan, comprehensive system plan, or a comparable plan is approved or updated by the City, when a major infrastructure project is completed, or every five years as deemed by Montana Code law. 4.10 Summary The City’s wastewater impact fee developed and presented in this section of the report are based on the planning and engineering design criteria of the City’s sewer system, the value of the existing assets, future capital improvements, and generally accepted ratemaking principles. Adoption of the calculated net allowable impact fee will create equitable and cost-based fees for new customers connecting to the City’s sewer system. Appendix A - Water Impact Fees City of Kalispell - Water Exhibit 1 Summary of the Impact Fee Calculation Per ERU System Description Impact Fee Eligible at Current Cost (1) Equivalent Residential Units (2) Impact Fee at Current Cost $ Impact Fee per ERU Component Existing and Future ERUs Existing Impact Fee per ERU Existing Plant Assets Source of Supply $23,529,296 15,143 $1,554 Storage 11,486,842 15,143 759 Transmission and Distribution 34,935,637 15,143 2,307 General Plant 0 15,143 0 Total Existing Plant Assets $69,951,775 $4,620 Less: Outstanding Debt Principal (4)($5,747,153)15,143 ($380) Plus: Work in Progress (3) Source of Supply $1,413,293 15,143 $93 Pumping 0 0 Storage 0 0 Transmission and Distribution 38,052 15,143 3 General Plant 0 0 Total Work in Progress $1,451,345 $96 Total Net Existing Plant $65,655,967 $4,336 Future Plant (5)Future ERUS Future Impact Fee per ERU Source of Supply $3,854,213 $255 Storage 6,398,812 423 Transmission and Distribution 12,107,014 1,407 General Plant 0 0 Total Future Plant $22,360,039 $2,084 $6,420 321 $6,741 NOTES: (1) Current cost based on specific "in service" date of asset and July 1, 2019 Engineering News Record, 20 City construction cost index. (2) Existing and future equivalent dwelling units. See Exhibit 3. (3) Work in progress balance as of July 1, 2019. See Exhibit 6. (4) Principal balance as of July 1, 2019. See Exhibit 4. (5) Future CIP, based on growth related project, and ERUs. See Exhibit 5. IMPACT FEE PER ERU PLUS: ADMINISTRATIVE FEE TOTAL IMPACT FEE PER ERU Page 1 of 30 City of Kalispell - Water Exhibit 2 Summary of the Impact Fee Calculation Component Existing Future 2019 Calculated Impact Fee Current Fee Extensions Not Included 2013 Calculated Impact Fee $ Change Source of Supply $1,647 $255 $1,902 Storage 759 423 1,182 Transmission & Distribution 2,310 1,407 3,717 General Plant 0 0 0 Debt Service Credit (380) 0 (380) Total $4,336 $2,084 $6,420 $2,445 $3,531 $5,976 $444 Plus: Administration Cost Fee of 5%217 104 321 122 177 299 22 Total Impact Fee $4,553 $2,188 $6,741 $2,567 $3,708 $6,275 $466 Page 2 of 30 City of Kalispell - Water Exhibit 3 Development of the Equivalent Residential Units ERU = Equivalent Residential Unit Total Average Day (1)350 Peak Day Factor (1)3.00 Peak gallons per day 1,050 Total MDD Demand Projections (2)15.90 Peak Day Demand gpd 1,050 Estimated ERUs 15,143 Existing Peak Day (mgd) (3)12.15 Existing 11,571 Total Existing ERUs 11,571 Future Peak Day (mgd)3.75 Future 3,571 Total Future ERUs (4)3,571 Total mgd 15.90 Total Existing and Future ERUs 15,143 Total Existing and Future ERUs 15,143 (1) Single family residential gpd of 350. Kalispell 2018 Water Facility Plan. (2) Land use projection method. Kalispell 2018 Water Facility Plan. Max Day Demand (MDD) for 2033 = 15.90 mgd (3) 2018 Existing Average Day Demand (ADD) 4.05 mgd X 3.0 peaking factor = 12.15 mgd. (4) 15.90 mgd - 12.15 mgd = 3.75 mgd/1,050 peak gallons per ERU = Future ERUs. Page 3 of 30 City of Kalispell - Water Exhibit 4 Development of Outstanding Debt Principal I. Debt Status: Interest Rate Variable 2% 9 Year 2.25% 15 Year 2.5%20 Year 2.5%20 Year Principal $1,840,000 $404,000 $1,340,000 $1,974,989 $2,674,000 Total II. Year Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total Principal Payment 2019-20 $75,000 $19,643 $94,643 $50,000 $1,270 $51,270 $89,000 $16,831 $105,831 $80,126 $45,053 $125,179 $51,933 $33,425 $85,358 $346,059 2020-21 75,000 16,005 91,005 26,000 260 26,260 91,000 14,816 105,816 82,352 43,040 125,392 105,821 64,894 170,715 380,173 2021-22 80,000 12,368 92,368 0 0 0 93,000 12,758 105,758 85,319 40,963 126,282 108,483 62,232 170,715 366,802 2022-23 85,000 8,488 93,488 0 0 0 95,000 10,654 105,654 87,545 38,811 126,356 111,212 59,503 170,715 378,757 2023-24 90,000 4,365 94,365 0 0 0 97,000 8,506 105,506 89,029 36,623 125,652 114,010 56,706 170,716 390,039 2024-25 0 0 0 0 0 0 99,000 6,311 105,311 90,513 34,378 124,891 116,878 53,838 170,716 306,391 2025-26 0 0 0 0 0 0 102,000 4,062 106,062 92,739 32,106 124,845 119,818 50,897 170,715 314,557 2026-27 0 0 0 0 0 0 104,000 1,755 105,755 95,706 29,769 125,475 122,833 47,883 170,716 322,539 2027-28 0 0 0 0 0 0 0 0 0 98,674 27,358 126,032 125,923 44,793 170,716 224,597 2028-29 0 0 0 0 0 0 0 0 0 101,642 24,873 126,515 129,090 41,625 170,715 230,732 2029-30 0 0 0 0 0 0 0 0 0 103,867 22,313 126,180 132,338 38,378 170,716 236,205 2030-31 0 0 0 0 0 0 0 0 0 106,093 19,707 125,800 135,667 35,049 170,716 241,760 2031-32 0 0 0 0 0 0 0 0 0 109,061 17,036 126,097 139,080 31,636 170,716 248,141 2032-33 0 0 0 0 0 0 0 0 0 113,512 14,282 127,794 142,578 28,137 170,715 256,090 2033-34 0 0 0 0 0 0 0 0 0 116,480 11,425 127,905 146,165 24,551 170,716 262,645 2034-35 0 0 0 0 0 0 0 0 0 119,447 8,495 127,942 149,842 20,874 170,716 269,289 2035-36 0 0 0 0 0 0 0 0 0 123,157 5,490 128,647 153,612 17,104 170,716 276,769 2036-37 0 0 0 0 0 0 0 0 0 126,891 1,745 128,636 157,476 13,240 170,716 284,367 2037-38 0 0 0 0 0 0 0 0 0 0 0 0 161,437 9,278 170,715 161,437 2038-39 0 0 0 0 0 0 0 0 0 0 0 0 165,499 5,217 170,716 165,499 2039-40 0 0 0 0 0 0 0 0 0 0 0 0 84,305 1,054 85,359 84,305 2040-41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total $405,000 $60,868 $465,868 $76,000 $1,530 $77,530 $770,000 $75,693 $845,693 $1,822,153 $453,467 $2,275,620 $2,674,000 $740,314 $3,414,314 $5,747,153 Notes: [1] Debt service schedules provided by City. 4 Mile Drive Transmission 2004 Water Revenue Refunding 2012 Water Refunding SRF 2012 Water Refunding WRF-B 2017 WRF - Water 2020 SRF Loan (Estimate) Main & Idaho Water Well 4th Ave E-Water93 South Project Page 4 of 30 City of Kalispell - Water Exhibit 5 Development of Future Capital Improvements Total Description WIP Exhibit 5 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Estimated Cost (2019) (1) Growth ERUs $/ERU Growth Related Projects T & D W-M-01 Four Mile Transmission Main (Phase 1)$38,052 $2,689,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,689,000 100%$2,689,000 15,143 $178 T & D W-M-02 West Reserve Transmission Main (Phase 1)0 0 0 0 654,518 0 0 0 0 0 0 0 654,518 100%654,518 15,143 43 T & D W-M-03 Southeast Transmission Main W-M-03 0 0 0 0 0 2,943,236 0 0 0 0 0 0 2,943,236 0%0 T & D W-M-04 Southwest Transmission Main W-M-04 0 0 0 0 0 0 0 0 0 0 0 2,982,898 2,982,898 56%1,670,423 15,143 110 T & D W-M-06 3rd Avenue Transmission Main 0 0 0 0 0 0 3,172,808 0 0 0 0 0 3,172,808 0%0 T & D W-M-07 1st Avenue West Connection 0 0 0 0 0 146,605 0 0 0 0 0 0 146,605 56%82,099 3,571 23 T & D W-M-08 South Main Street Transmission Main 0 0 0 0 0 0 0 0 0 0 466,202 0 466,202 56%261,073 3,571 73 T & D W-M-10 Buffalo Hill Backbone Transmission Main 0 0 0 0 0 0 0 0 2,330,357 0 0 0 2,330,357 100%2,330,357 15,143 154 T & D W-M-11 US Highway 2 Transmission Main 0 0 0 0 0 0 0 0 0 4,860,408 0 0 4,860,408 0%0 T & D W-M-12 Four Mile Transmission Main (Phase 2)0 0 0 0 0 0 0 0 0 1,924,651 0 0 1,924,651 100%1,924,651 15,143 127 T & D W-M-14 West Reserve Transmission Main (Phase 2)0 0 0 0 0 0 0 0 0 0 5,209,043 0 5,209,043 0%0 T & D W-M-17 12th Street East Transmission Main 0 0 0 0 0 0 0 0 0 452,103 0 0 452,103 0%0 Storage W-T-01 1 MG Elevated Water Storage Tank 0 447,917 5,950,895 0 0 0 0 0 0 0 0 0 6,398,812 100%6,398,812 15,143 423 Supply W-W-01 Northwest Well #1 0 0 1,730,436 0 0 0 0 0 0 0 0 0 1,730,436 100%1,730,436 15,143 114 Supply W-W-01 Northwest Well #2 0 0 0 0 0 0 0 1,938,777 0 0 0 0 1,938,777 100%1,938,777 15,143 128 Supply W-EX-147 Construct Grossweiler Well 1,413,293 185,000 0 0 0 0 0 0 0 0 0 0 185,000 100%185,000 15,143 12 T & D W-GD-01 New Meters (Ex. City Project)0 45,600 46,512 47,442 48,391 49,359 50,346 51,353 52,380 53,428 54,496 55,586 554,893 100%554,893 3,571 155 T & D W-GD-02 Misc. Contract Main Upsize 0 440,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,940,000 100%1,940,000 3,571 543 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Total Growth Related Projects $1,451,345 $3,807,517 $7,877,843 $197,442 $852,909 $3,289,200 $3,373,154 $2,140,130 $2,532,737 $7,440,590 $5,879,741 $3,188,484 $40,579,747 $22,360,039 $2,084 Total Capital Improvements $3,807,517 $7,877,843 $197,442 $852,909 $3,289,200 $3,373,154 $2,140,130 $2,532,737 $7,440,590 $5,879,741 $3,188,484 $40,579,747 $22,360,039 $2,084 Supply Source of Supply $3,854,213 $255 Storage 6,398,812 423 Storage Trans. and Distribution 12,107,014 1,407 Notes:T & D General Plant 0 0 (1) Based on City information for capital plan.General Plant $22,360,039 $2,084 (2) Impact fee eligible based on City input. % Impact Fee Eligible (2) Page 5 of 30 City of Kalispell - Water Exhibit 6 Construction Work in Progress Projects Total Description Estimated Cost (2019) (1) T & D 1st Ave WN Water Distribution Imprvmnt Project (W-RR-02)$409,787 0%$0 T & D Four Mile Transmission Main Phase 1 (W-M-01)38,052 100%38,052 Supply Section 36 Well (aka Grossweiler Well) (W-EX-147)1,413,293 100%1,413,293 General Shop Complex Pavement Restoration (water construction in Progress Portion 33,622 0%0 Total Capital Improvements $1,894,754 $1,451,345 Supply Source of Supply $1,413,293 Pumping Pumping 0 Storage Storage 0 T & D Trans. and Distribution 38,052 General General Plant 0 $1,451,345 Notes: (1) Based on City information for capital plan. (2) Impact fee eligible based on City input. % Impact Fee Eligible (2) Page 6 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains 3180' 20' CAST IRON 1/1/1911 10,838 121.43 1,316,077 100% 10,838 1,316,077 Source of Supply Lawrence Park LAWRENCE PARK PUMP & SPRINGHOUSE 7/1/1913 112,024 112.93 12,650,690 100% 112,024 12,650,690 Source of Supply Lawrence Park LAWRENCE PARK WELL 7/1/1913 9,835 112.93 1,110,647 100% 9,835 1,110,647 Storage Storage 1914 RESERVOIR #1 PROPERTY 5/5/1914 715 126.89 90,723 100% 715 90,723 Storage Storage RESERVOIR #1 - 1,750,000 GALLONS 11/23/1914 24,031 126.89 3,049,210 100% 24,031 3,049,210 T&D Mains 3804' 18' CAST IRON 1/1/1924 27,348 52.52 1,436,458 100% 27,348 1,436,458 T&D Mains 1776' 16' CAST IRON 1/1/1924 11,350 52.52 596,133 100% 11,350 596,133 T&D Mains 18691'8' CAST IRON 7/1/1924 47,433 52.52 2,491,377 100% 47,433 2,491,377 T&D Mains 11553'6' CAST IRON 1/1/1925 21,604 54.55 1,178,591 100% 21,604 1,178,591 Source of Supply Property LAND, LOT 4,BLK 65 CITY HALL B125 8/19/1926 3,700 54.29 200,882 100% 3,700 200,882 T&D Mains 13169'6' CAST IRON 1/1/1930 21,429 55.63 1,192,077 100% 21,429 1,192,077 T&D Mains 10853'6' CAST IRON 1/1/1935 18,463 57.62 1,063,767 100% 18,463 1,063,767 Source of Supply Noffsinger 1935 NOFFIGNER 53 ACRES 10/24/1935 1,500 57.62 86,424 100% 1,500 86,424 T&D Mains 15678'6' CAST IRON 1/1/1938 31,310 47.85 1,498,192 100% 31,310 1,498,192 Source of Supply Property 1939 MONTEATH 9.7 ACRES 10/16/1939 650 47.85 31,103 100% 650 31,103 T&D Mains 11019'6' CAST IRON 1/1/1948 3,668 24.50 89,842 100% 3,668 89,842 T&D Mains 3145' 4' CAST IRON 1/1/1948 11,624 24.50 284,756 100% 11,624 284,756 T&D Mains 1452' 6' CAST IRON 1/1/1950 5,477 22.14 121,281 100% 5,477 121,281 Source of Supply Depot Park DEPOT PARK PUMPHOUSE 7/1/1951 3,000 20.80 62,391 100% 3,000 62,391 Source of Supply Depot Park DEPOT PUMPHOUSE-ELECTRICAL & METER 7/1/1951 3,780 20.80 78,613 100% 3,780 78,613 Source of Supply Depot Park DEPOT PUMP #1 100HP 7/1/1951 4,644 20.80 96,582 100% 4,644 96,582 T&D Mains 630' 20' CAST IRON 1/1/1952 10,110 19.85 200,647 100% 10,110 200,647 T&D Mains 969' 18' CAST IRON 1/1/1952 14,578 19.85 289,326 100% 14,578 289,326 Storage Storage 1952 RESERVOIR #2 PROPERTY 5/23/1952 1 19.85 20 100%1 20 Storage Storage RESERVOIR #2 - 2,700,000 GALLONS 9/30/1952 73,691 19.85 1,462,529 100% 73,691 1,462,529 T&D Mains 109' 1 1/2' COPPER 1/1/1954 492 17.98 8,843 100% 492 8,843 T&D Hydrant HYDRANTS (558 ORG-$490,048) 207 REMAINING 7/1/1954 162,806 17.98 2,927,595 0%0 0 Source of Supply Buffalo Hill 4' PUMP/50 HP MOTOR (SM. BOOSTER)11/24/1954 4,870 17.98 87,573 100% 4,870 87,573 T&D Mains 6274' 6' CAST IRON 1/1/1955 29,235 17.11 500,226 100% 29,235 500,226 T&D Mains 1266' 8' STEEL 1/1/1956 7,939 16.32 129,553 100% 7,939 129,553 Source of Supply Northridge 1956 NORTHRIDGE WELL SITE 3/30/1956 10 16.32 163 100%10 163 Source of Supply Depot Park DEPOT PARK WELL 6/30/1956 38,307 16.32 625,127 100% 38,307 625,127 Source of Supply Northridge NORTHRIDGE HEIGHTS PUMP SITE 9/9/1956 10 16.32 163 100%10 163 T&D Mains 62' 4' CAST IRON 1/1/1957 321 15.60 5,007 100% 321 5,007 Storage Storage RESERVOIR COVERS 9/30/1957 59,087 15.60 921,633 100% 59,087 921,633 T&D Mains 1884' 6' CAST IRON 1/1/1958 10,103 14.88 150,315 100% 10,103 150,315 Source of Supply Buffalo Hill BUFFALO HILL STANDPIPE-100,000 GAL.6/30/1958 47,118 14.88 701,050 100% 47,118 701,050 T&D Mains 5245' 8' CAST IRON 1/1/1959 36,994 14.17 524,177 100% 36,994 524,177 T&D Mains 1840' 2' COPPER 1/1/1959 10,139 14.17 143,662 100% 10,139 143,662 Source of Supply Buffalo Hill BUFFALO HILL-SMALL BOOSTER STATION 7/1/1959 2,150 14.17 30,464 100% 2,150 30,464 Source of Supply Lawrence Park LAWRENCE PARK PUMP #3 100HP & MOTOR 7/1/1959 7,786 14.17 110,314 100% 7,786 110,314 T&D Mains 2122' 6' CAST IRON 1/1/1960 12,007 13.70 164,553 100% 12,007 164,553 T&D Mains 1381' 4' CAST IRON 1/1/1960 7,814 13.70 107,091 100% 7,814 107,091 T&D Mains 1098' 12' CAST IRON 1/1/1961 17,964 13.33 239,513 100% 17,964 239,513 T&D Mains 4720' 8' CAST IRON 1/1/1962 35,749 12.95 462,967 100% 35,749 462,967 T&D Mains 5871' 6' CAST IRON 1/1/1962 34,740 12.95 449,894 100% 34,740 449,894Page 7 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Source of Supply Lawrence Park LAWRENCE PARK PUMP #2 75HP & MOTOR 7/1/1964 3,302 12.06 39,838 100% 3,302 39,838 T&D Mains 3225' 12' CAST IRON 1/1/1965 55,102 11.63 640,837 100% 55,102 640,837 T&D Mains 2451' 6' CAST IRON 1/1/1965 14,956 11.63 173,941 100% 14,956 173,941 Source of Supply Armory ARMORY WELL PUMPHOUSE 7/1/1965 2,745 11.63 31,922 100% 2,745 31,922 Source of Supply Armory ARMORY WELL PUMP/MOTOR 150 HP 7/1/1965 7,293 11.63 84,818 100% 7,293 84,818 Source of Supply Armory ARMORY WELL FLOW METER 7/1/1965 1,972 11.63 22,935 100% 1,972 22,935 Source of Supply Buffalo Hill ELEVATED TANK BLDG EQUIP.7/1/1965 111,970 11.63 1,302,221 100% 111,970 1,302,221 Source of Supply Lawrence Park LAWRENCE PARK - FURNACE 7/1/1965 2,129 11.63 24,760 100% 2,129 24,760 T&D Mains 554' 8' CAST IRON 1/1/1966 4,353 11.08 48,245 100% 4,353 48,245 Source of Supply Armory ARMORY WELL 6/30/1966 34,252 11.08 379,587 100% 34,252 379,587 Source of Supply Lawrence Park LAWRENCE PARK PUMP #1 150HP & MOTOR 7/1/1966 4,025 11.08 44,606 100% 4,025 44,606 T&D Mains 590' 8' CAST IRON 1/1/1967 4,692 10.51 49,336 100% 4,692 49,336 T&D Mains 144' 4' CAST IRON 1/1/1967 895 10.51 9,407 100% 895 9,407 T&D Mains Contributed 2200' 8',425' 6' AC PIPE-SID 306 *1/26/1967 13,456 10.51 141,481 0%0 0 Source of Supply Armory TELEMETRY SYSTEM 2/15/1967 30,140 10.51 316,916 100% 30,140 316,916 T&D Mains 1157' 12' ASBESTOS CEMENT 1/1/1968 19,871 9.78 194,287 100% 19,871 194,287 T&D Mains 2795' 8' ASBESTOS CEMENT 1/1/1968 17,465 9.78 170,757 100% 17,465 170,757 T&D Mains 1059' 6' ASBESTOS CEMENT 1/1/1968 10,176 9.78 99,494 100% 10,176 99,494 T&D Mains 3724' 8' ASBESTOS CEMENT 1/1/1969 24,327 8.90 216,487 100% 24,327 216,487 T&D Mains 7021' 6' ASBESTOS CEMENT 1/1/1969 45,023 8.90 400,660 100% 45,023 400,660 T&D Mains Contributed 1830' 6' PIPE SID 312 *5/15/1969 18,588 8.90 165,416 0%0 0 T&D Mains 1635' 8' ASBESTOS CEMENT 1/1/1970 13,518 8.18 110,537 100% 13,518 110,537 T&D Mains 3728' 6' ASBESTOS CEMENT 1/1/1970 24,080 8.18 196,905 100% 24,080 196,905 T&D Mains Contributed 1070' 8' AC; 558' 6' AC -SID 313 *8/15/1970 18,245 8.18 149,194 0%0 0 T&D Mains 1866' 6' ASBESTOS CEMENT 1/1/1971 13,267 7.14 94,761 100% 13,267 94,761 Source of Supply Lawrence Park LAWRENCE PARK CHLORINE INJECTOR 7/1/1971 1,073 7.14 7,663 100% 1,073 7,663 T&D Mains 858' 10' ASBESTOS CEMENT 1/1/1972 10,385 6.44 66,902 100% 10,385 66,902 T&D Mains 1070' 8' ASBESTOS CEMENT 1/1/1972 9,419 6.44 60,678 100% 9,419 60,678 T&D Mains 2122' 6' ASBESTOS CEMENT 1/1/1972 15,213 6.44 98,000 100% 15,213 98,000 T&D Mains AIRPORT - 8' MAIN 7/1/1972 40,419 6.44 260,377 100% 40,419 260,377 T&D Mains 5674'16''ASBESTOS CEMENT-FY07 REPLAC 1/1/1973 41,999 5.96 250,281 100% 41,999 250,281 T&D Mains 2318' 14' ASBESTOS CEMENT 1/1/1973 49,764 5.96 296,555 100% 49,764 296,555 T&D Mains 1769' 12' CAST IRON 1/1/1973 36,636 5.96 218,324 100% 36,636 218,324 T&D Mains 1592' 12' ASBESTOS CEMENT 1/1/1973 31,899 5.96 190,096 100% 31,899 190,096 T&D Mains 316' 10' ASBESTOS CEMENT 1/1/1973 3,980 5.96 23,718 100% 3,980 23,718 T&D Mains 217' 8' CAST IRON 1/1/1973 2,065 5.96 12,304 100% 2,065 12,304 T&D Mains 50' 8' ASBESTOS CEMENT 1/1/1973 458 5.96 2,729 100% 458 2,729 T&D Mains 2589' 6' ASBESTOS CEMENT 1/1/1973 18,527 5.96 110,409 100% 18,527 110,409 T&D Mains 743' 6' CAST IRON 1/1/1973 5,523 5.96 32,913 100% 5,523 32,913 T&D Mains 178' 6' ASBESTOS CEMENT 1/1/1973 1,274 5.96 7,591 100% 1,274 7,591 T&D Mains 69' 4' CAST IRON 1/1/1973 513 5.96 3,057 100% 513 3,057 T&D Mains 5930' 8' ASBESTOS CEMENT 1/15/1973 54,318 5.96 323,695 100% 54,318 323,695 T&D Mains Contributed 3097' 12' AC, 8' 8', 76' 6'-SID 315 1/14/1974 78,563 5.59 439,208 0%0 0 Source of Supply Buffalo Hill BUFFALO HILL MAIN BOOSTER STATION 7/1/1974 22,679 5.59 126,787 100% 22,679 126,787 Source of Supply Buffalo Hill BUFFALO HILL BOOSTER PUMP/MOTOR #1 7/1/1974 0 5.59 0 100%0 0 Source of Supply Buffalo Hill BUFFALO HILL BOOSTER PUMP/MOTOR #2 7/1/1974 0 5.59 0 100%0 0Page 8 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Source of Supply Buffalo Hill BUFFALO HILL BOOSTER PUMP/MOTOR #3 7/1/1974 0 5.59 0 100%0 0 T&D Mains 4334' 6' ASBESTOS CEMENT 1/1/1975 48,189 5.11 246,015 100% 48,189 246,015 Source of Supply Armory ARMORY WELL-BAKER MUESCO VALVE 7/1/1975 4,995 5.11 25,501 100% 4,995 25,501 T&D Mains 3097' 12' ASBESTOS CEMENT 1/1/1976 103,560 4.70 487,079 100% 103,560 487,079 T&D Mains 414' 12' CAST IRON 1/1/1976 410 4.70 1,930 100% 410 1,930 T&D Mains 2196' 12' CAST IRON 1/1/1976 10,883 4.70 51,185 100% 10,883 51,185 T&D Mains 3682' 8' ASBESTOS CEMENT 1/1/1976 55,846 4.70 262,664 100% 55,846 262,664 T&D Mains 845' 6' ASBESTOS CEMENT 1/1/1976 10,013 4.70 47,094 100% 10,013 47,094 T&D Mains 922' 6' ASBESTOS CEMENT 1/1/1977 12,400 4.38 54,360 100% 12,400 54,360 Source of Supply Buffalo Hill B.H. WELL PUMPHOUSE+TURBINE PUMP 7/1/1979 107,930 3.76 405,871 100% 107,930 405,871 Source of Supply Buffalo Hill BUFFALO HILL WELL 9/30/1979 94,577 3.76 355,659 100% 94,577 355,659 T&D Mains IDAHO STREET WATER LINE IMPROVMENTS 7/1/1981 79,872 3.19 255,157 100% 79,872 255,157 T&D Mains Contributed SID 328 (PARTIAL) *7/1/1982 24,646 2.95 72,764 0%0 0 Source of Supply Buffalo Hill BUFFALO HILL WELL TO RESERVOIR PIPE 12/1/1982 11,043 2.95 32,602 100% 11,043 32,602 T&D Mains MAIN STREET - WATER MAIN 7/1/1983 150,541 2.78 418,108 100% 150,541 418,108 T&D Mains 6TH AVENUE WN- 360' 6 7/1/1983 4,216 2.78 11,709 100% 4,216 11,709 T&D Mains Contributed SID 336- 780' PVC *7/1/1983 4,511 2.78 12,529 0%0 0 T&D Mains 370' 8' PVC 7/1/1983 11,102 2.78 30,834 100% 11,102 30,834 T&D Mains 230' 8' PVC 7/1/1983 6,874 2.78 19,092 100% 6,874 19,092 T&D Hydrant GOLF COURSE HYDRANT 7/1/1984 2,327 2.72 6,338 0%0 0 T&D Hydrant 2 FIRE HYDRANTS-2ND AVE WN 7/1/1984 1,912 2.72 5,208 0%0 0 T&D Mains Contributed SID 336 KENWAY ADDITION *7/1/1984 3,781 2.72 10,299 0%0 0 T&D Mains Contributed 859' 6' PVC SID 326 *7/1/1984 19,556 2.72 53,266 0%0 0 T&D Mains Contributed 722' 8'; 112' 12' PVC-SID 333 *7/1/1984 32,507 2.72 88,542 0%0 0 T&D Mains Contributed 1375' 6' PVC-FAIRGROUNDS PROJ..50%G 7/1/1984 14,722 2.72 40,100 50% 7,361 20,050 T&D Mains 220' 12' PVC - 9TH STREET W.7/1/1984 1,980 2.72 5,393 100% 1,980 5,393 T&D Mains Contributed 2350' 12' PVC -MONK LINE 55.7%D 7/1/1984 43,969 2.72 119,761 44% 19,478 53,054 T&D Mains Contributed 650' 12'-HERITAGE HEALTH CARE D 7/1/1984 6,455 2.72 17,582 0%0 0 T&D Mains 240' 12' PVC- KINSHELLA 7/1/1984 8,094 2.72 22,048 100% 8,094 22,048 T&D Mains 360' 6' PVC 7/1/1984 5,521 2.72 15,037 100% 5,521 15,037 T&D Mains Contributed 2520' 6', 500' 8' - OLSON LINE D 7/1/1984 17,318 2.72 47,169 0%0 0 T&D Hydrant Contributed 3050' 6' PVC+5 HYDRANTS-SID 328 *6/30/1985 37,709 2.69 101,511 0%0 0 Source of Supply Buffalo Hill BUFFALO HILL WELL 10' FLOWMETER 7/1/1985 1,980 2.69 5,330 100% 1,980 5,330 T&D Mains 385' 8' PVC - WENDYS 7/1/1985 11,550 2.69 31,092 100% 11,550 31,092 T&D Mains 400' 8' PVC 7/1/1985 12,000 2.69 32,304 100% 12,000 32,304 T&D Mains 1250'8 7/1/1985 37,500 2.69 100,949 100% 37,500 100,949 T&D Mains 320' 8 7/1/1985 9,600 2.69 25,843 100% 9,600 25,843 T&D Mains 360' 8 7/1/1985 10,800 2.69 29,073 100% 10,800 29,073 T&D Mains 1080' 8' PVC-RUSSELL SCHOOL 9/1/1985 32,400 2.69 87,220 100% 32,400 87,220 T&D Mains Contributed 365' 8' 8TH ST. W -DEVELOPER D 1/1/1986 10,950 2.63 28,791 0%0 0 T&D Mains Contributed 180' 8' COLONIAL VILLA D 1/1/1986 5,400 2.63 14,198 0%0 0 T&D Mains Contributed 100' 8' HAWTHORNE WEST D 1/1/1986 3,000 2.63 7,888 0%0 0 T&D Mains Contributed 12' 155';10' 3,155';6' 220'MALL-TIF 1/1/1986 105,900 2.63 278,442 0%0 0 Source of Supply Property LAND (LOVE PROPERTY) B146 4/26/1986 7,975 2.63 20,969 100% 7,975 20,969 T&D Hydrant 1 HYDRANT-2ND AVE W.5/1/1986 2,705 2.63 7,113 0%0 0 T&D Mains Contributed 2270'8'; 1040' 12'-SO.MEADOWS 76%D 6/1/1986 99,300 2.63 261,088 24% 23,832 62,661Page 9 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains 610' 8' PVC 6/1/1986 15,300 2.63 40,228 100% 15,300 40,228 T&D Hydrant HYDRANT AT 5TH WN & RR ST 7/2/1986 1,917 2.63 5,040 0%0 0 T&D Hydrant HYDRANT AT 2ND ST WEST OF MERIDIAN 8/5/1986 1,050 2.63 2,762 0%0 0 Source of Supply Buffalo Hill B.H.PRESSURE TRANSDUCER SYSTEM 10/31/1986 5,300 2.63 13,935 100% 5,300 13,935 T&D Mains 400' 8'; 12' 6' PVC 6/1/1987 17,158 2.56 43,977 100% 17,158 43,977 T&D Hydrant 12 FIRE HYDRANTS PHASE II 5TH WEST 6/30/1987 29,412 2.56 75,385 0%0 0 T&D Hydrant Contributed 457' 8' PVC; 1 HYDRANT 91%G 6/30/1987 15,084 2.56 38,661 0%0 0 T&D Mains Contributed 5197' 12' PVC PHASE II 35.8%T 6/30/1987 302,514 2.56 775,358 0%0 0 T&D Mains 157.5' 8' PVC PHASE II 6/30/1987 9,487 2.56 24,315 100% 9,487 24,315 T&D Mains 211.6' 6' PVC PHASE II 6/30/1987 15,121 2.56 38,757 100% 15,121 38,757 T&D Mains 300' 8' PVC 6/30/1987 9,008 2.56 23,089 100% 9,008 23,089 T&D Mains LOWERING MAIN ON N MERIDIAN 6/30/1987 12,425 2.56 31,846 100% 12,425 31,846 T&D Mains Contributed 272' 8' PVC WYOMING ST. 50%D 6/30/1987 9,881 2.56 25,326 50% 4,941 12,663 T&D Mains 600' 8' PVC 5TH AVE WN 6/30/1987 18,079 2.56 46,338 100% 18,079 46,338 T&D Mains Contributed 785' 12' PVC KINSHELLA ST. D 6/30/1987 23,550 2.56 60,360 0%0 0 T&D Hydrant 396' 12' PVC, 1 HYDRANT-10TH ST W 8/31/1987 17,679 2.56 45,313 0%0 0 T&D Hydrant 1540' 12 PVC; 60' 6' PVC, 4 HYDRANT 10/31/1987 70,435 2.56 180,528 0%0 0 T&D Hydrant 1464' 12'; 416' 8'; 5 HYDRANTS 10/31/1987 51,760 2.56 132,662 0%0 0 T&D Hydrant HYDRANT-MERIDIAN AT COAST TO COAST 7/6/1988 928 2.50 2,318 0%0 0 T&D Hydrant HYDRANT-4TH AVE WN & R.R. ST.7/8/1988 887 2.50 2,216 0%0 0 T&D Hydrant HYDRANT-MERIDIAN & HWY 2 7/25/1988 2,617 2.50 6,539 0%0 0 T&D Hydrant HYDRANT-1ST AVE EN & MONTANA ST 10/19/1988 1,685 2.50 4,210 0%0 0 T&D Hydrant HYDRANT-3RD AVE. W & 8TH ST.10/25/1988 1,864 2.50 4,658 0%0 0 T&D Hydrant HYDRANT-6TH AVE W & 4TH ST W.11/2/1988 800 2.50 1,998 0%0 0 T&D Hydrant HYDRANT-6TH AVE W & 5TH ST.11/2/1988 800 2.50 1,998 0%0 0 T&D Hydrant 6 HYDRANTS-OREGON ST.& 2ND AVE EN 11/30/1988 17,132 2.50 42,812 0%0 0 T&D Mains 599' 8' PVC; OREGON STREET 11/30/1988 18,145 2.50 45,344 100% 18,145 45,344 T&D Mains 1657' 12' PVC; OREGON STREET 11/30/1988 68,322 2.50 170,735 100% 68,322 170,735 T&D Hydrant HYDRANT-11TH ST W & 4TH AVE W.5/16/1989 1,691 2.45 4,139 0%0 0 T&D Hydrant HYDRANT-3RD AVE W & 12TH ST W 5/18/1989 1,687 2.45 4,127 0%0 0 T&D Hydrant HYDRANT-45 4TH AVE EN (PETROLANE)6/28/1989 1,721 2.45 4,212 0%0 0 T&D Hydrant HYDRANT-2ND AVE W & 4TH ST 6/28/1989 2,603 2.45 6,369 0%0 0 T&D Mains 660' 12';30' 8' 3RD AVE E/1ST & 3RD 7/31/1989 24,318 2.45 59,506 100% 24,318 59,506 T&D Mains 300' 8' 6TH ST. E./1ST & 2ND ST 7/31/1989 8,517 2.45 20,840 100% 8,517 20,840 T&D Hydrant HYDRANT-1ST AVE. E & 11TH ST 8/23/1989 1,415 2.45 3,464 0%0 0 T&D Hydrant HYDRANT-LIBERTY ST & GLENWOOD 9/1/1989 1,116 2.45 2,731 0%0 0 T&D Hydrant HYDRANT-CLAREMONT & SO. CRESTLINE 10/13/1989 1,163 2.45 2,845 0%0 0 T&D Hydrant HYDRANT-1845 AIRPORT ROAD 10/13/1989 962 2.45 2,355 0%0 0 T&D Hydrant HYDRANT-1ST AVE E. & 2ND ST. E.10/16/1989 1,275 2.45 3,120 0%0 0 T&D Hydrant HYDRANT-100 MERIDIAN ROAD 10/23/1989 1,014 2.45 2,482 0%0 0 T&D Hydrant HYDRANT-NORTHRIDGE DR. & PARKWAY 10/24/1989 1,079 2.45 2,640 0%0 0 T&D Hydrant HYDRANT-88 GRANDVIEW DR.10/27/1989 1,348 2.45 3,300 0%0 0 T&D Hydrant HYDRANT-4TH AVE. W. & 9TH ST.10/27/1989 1,090 2.45 2,666 0%0 0 T&D Hydrant 3' YARD HYDRANT; WOODLAND RINK 11/1/1989 2,964 2.45 7,254 0%0 0 T&D Hydrant HYDRANT-CHARLOTTE DR.11/14/1989 1,399 2.45 3,423 0%0 0 T&D Hydrant HYDRANT-246 ROSEWOOD DR.11/17/1989 1,282 2.45 3,136 0%0 0Page 10 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains Contributed SW KAL.PROJ. 6338' 8'; 21 HYD. 30%C 12/31/1989 257,827 2.45 630,897 70% 180,479 441,628 T&D Mains 2701' 12' HUTTON ADDITION/HWY 93 1/3/1990 162,689 2.39 388,253 100% 162,689 388,253 T&D Hydrant HYDRANT-3RD AVE E. & 18TH ST.4/11/1990 1,050 2.39 2,506 0%0 0 T&D Hydrant HYDRANT-8TH AVE E & 13TH ST.4/12/1990 1,008 2.39 2,407 0%0 0 T&D Hydrant HYDRANT-7TH AVE E. & 13TH ST.4/12/1990 1,008 2.39 2,407 0%0 0 Source of Supply Lawrence Park REMODEL LAWRENCE PARK PUMPHOUSE 4/30/1990 37,130 2.39 88,610 100% 37,130 88,610 T&D Hydrant HYDRANT-7TH AVE E. & 9TH ST. E.5/1/1990 1,282 2.39 3,059 0%0 0 T&D Hydrant HYDRANT-4TH AVE. W. & 6TH ST. W.6/13/1990 914 2.39 2,181 0%0 0 T&D Hydrant HYDRANT-2ND ST. W, 100' E MERIDIAN 6/13/1990 903 2.39 2,155 0%0 0 T&D Hydrant HYDRANT-1ST AVE. E. & 9TH ST. E.6/27/1990 1,638 2.39 3,908 0%0 0 T&D Hydrant HYDRANT-1ST AVE. E. & 7TH ST. E.6/28/1990 1,388 2.39 3,312 0%0 0 T&D Hydrant HYDRANT-2ND AVE. E. & 7TH ST. E.7/10/1990 1,333 2.39 3,180 0%0 0 T&D Hydrant HYDRANT-2ND AVE. E. & 4TH ST. E.7/11/1990 1,254 2.39 2,992 0%0 0 T&D Hydrant HYDRANT-3RD AVE W. & 6TH ST. W.8/15/1990 1,715 2.39 4,092 0%0 0 T&D Hydrant HYDRANT-4TH AVE. W. & 10TH ST. W.8/16/1990 1,640 2.39 3,913 0%0 0 T&D Hydrant HYDRANT-10TH AVE. W & 2ND ST. W 10/31/1990 1,485 2.39 3,544 0%0 0 T&D Hydrant HYDRANT-END OF 1ST AVE. W.10/31/1990 1,485 2.39 3,544 0%0 0 T&D Hydrant HYDRANT-3RD AVE. W & 2ND ST. W.10/31/1990 1,485 2.39 3,544 0%0 0 T&D Hydrant HYDRANT-2ND AVE. W. & 11TH ST. W.10/31/1990 1,485 2.39 3,544 0%0 0 T&D Hydrant HYDRANT-10TH AVE. W. & 8TH ST. W.10/31/1990 1,485 2.39 3,544 0%0 0 T&D Hydrant HYDRANT-7TH AVE. EN & IDAHO ST.6/30/1991 1,485 2.34 3,468 0%0 0 T&D Hydrant 2619'12',146'8',205'6'8 HYD-MERIDAN 6/30/1991 197,417 2.34 461,094 0%0 0 T&D Hydrant 430' 8' MAIN; HYDRANT-2ND ST. W.6/30/1991 18,700 2.34 43,676 0%0 0 T&D Mains 400' 6' PVC -FOUR SEASONS PROJ 6/30/1991 16,000 2.34 37,370 100% 16,000 37,370 Source of Supply Buffalo Hill FLOWMETER-BUFFALO HILL PUMP STATION 7/31/1991 2,467 2.34 5,762 100% 2,467 5,762 T&D Hydrant HYDRANT-10TH AVE. W. & 5TH ST.W.9/25/1991 1,073 2.34 2,507 0%0 0 T&D Mains 700' 8' THIRD AVE/ THIRD ST W.10/30/1991 30,120 2.34 70,349 100% 30,120 70,349 T&D Hydrant HYDRANT-3RD AVE W. & 3RD ST.10/31/1991 2,000 2.34 4,671 0%0 0 T&D Hydrant HYDRANT-2ND ST W./2ND AVE.10/31/1991 1,700 2.34 3,971 0%0 0 T&D Mains Contributed 366' 8' 2ND ST W.-1ST TO 2ND TIF24%10/31/1991 35,606 2.34 83,162 76% 27,060 63,203 T&D Hydrant HYDRANT-WOODLAND & 2ND ST. E.12/5/1991 1,069 2.34 2,498 0%0 0 T&D Hydrant HYDRANT-1046 6TH ST. W.12/5/1991 1,089 2.34 2,544 0%0 0 T&D Hydrant HYDRANT-1221 6TH ST. W.12/5/1991 1,139 2.34 2,661 0%0 0 T&D Hydrant HYDRANT-4TH AVE. W. & CENTER ST.1/3/1992 1,911 2.27 4,328 0%0 0 Source of Supply Buffalo Hill TELEMETRY SYSTEM-BUFFALO HILL 1/31/1992 60,277 2.27 136,548 100% 60,277 136,548 General Plant Building 1992 WATER WAREHOUSE 3/31/1992 $127,947 2.27 $289,846 0%$0 $0 T&D Hydrant HYDRANT-TIDYMAN'S 3/31/1992 1,707 2.27 3,867 0%0 0 T&D Hydrant HYDRANT-350 5TH AVE. WN & WASHINGTN 4/15/1992 1,073 2.27 2,431 0%0 0 T&D Mains Contributed 403' 8' MAIN -MARKET PLACE PROJ TIF 4/17/1992 24,590 2.27 55,705 0%0 0 T&D Hydrant HYDRANT-905 E. OREGON ST.4/21/1992 1,486 2.27 3,366 0%0 0 T&D Hydrant HYDRANT- MONTANA STREET & MAIN ST.6/3/1992 1,208 2.27 2,737 0%0 0 T&D Hydrant HYDRANT-WEST END APPLEWAY DRIVE 6/30/1992 1,301 2.27 2,946 0%0 0 T&D Hydrant HYDRANT-1048 1ST AVE. E.6/30/1992 1,104 2.27 2,502 0%0 0 T&D Hydrant HYDRANT-1028 4TH STREET E.6/30/1992 1,096 2.27 2,483 0%0 0 T&D Hydrant HYDRANT-4TH ST. W. & 4TH AVE. W.6/30/1992 2,010 2.27 4,552 0%0 0 T&D Hydrant HYDRANT-8TH AVE W. & 10TH ST. W.6/30/1992 1,038 2.27 2,352 0%0 0Page 11 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-WOODLAND PARK 6/30/1992 1,989 2.27 4,506 0%0 0 T&D Hydrant HYDRANT-6TH AVE WN 6/30/1992 804 2.27 1,822 0%0 0 T&D Mains 713' 8' MAIN - MARKET PLACE PROJECT 6/30/1992 21,649 2.27 49,043 100% 21,649 49,043 T&D Hydrant Contributed 6TH ST W.-1,774'12';255'8';3 HYD TI 10/31/1992 66,480 2.27 150,601 0%0 0 T&D Hydrant 14 ST & 5TH AVE E-940'8' 50'6'3 HYD 12/31/1992 65,709 2.27 148,854 0%0 0 General Plant Equipment CATERPILLER MODEL #426B (248)2/2/1993 46,932 2.17 101,727 0%0 0 T&D Hydrant Contributed 500'12';2 6'HYDRANTS-WINDWARD WAY D 6/30/1993 25,000 2.17 54,188 0%0 0 T&D Hydrant HYDRANT-MONTANA ST. & 1ST AVE W N 6/30/1993 3,676 2.17 7,968 0%0 0 T&D Hydrant HYDRANT-6TH AVE EN & IDAHO 6/30/1993 1,527 2.17 3,310 0%0 0 T&D Hydrant HYDRANT-12TH ST W & 1ST AVE W 6/30/1993 1,495 2.17 3,241 0%0 0 T&D Hydrant HYDRANT-E. CALIFORNIA & 2ND AVE EN 6/30/1993 1,502 2.17 3,256 0%0 0 T&D Hydrant HYDRANT-1ST ST W & 7TH AVE W 6/30/1993 1,369 2.17 2,967 0%0 0 T&D Hydrant HYDRANT-WOODLAND AVE.6/30/1993 3,030 2.17 6,567 0%0 0 T&D Hydrant HYDRANT-2ND ST W & 7TH AVE W 6/30/1993 1,520 2.17 3,294 0%0 0 T&D Hydrant HYDRANT-11TH ST E & 7TH AVE E 6/30/1993 1,832 2.17 3,970 0%0 0 T&D Hydrant HYDRANT- 820 E IDAHO ST 6/30/1993 2,128 2.17 4,612 0%0 0 T&D Hydrant HYDRANT-6TH AVE E & 11TH ST E 6/30/1993 1,494 2.17 3,239 0%0 0 T&D Hydrant HYDRANT- 805 7TH AVE E 6/30/1993 1,298 2.17 2,812 0%0 0 T&D Hydrant HYDRANT-5TH AVE EN & IDAHO 6/30/1993 2,550 2.17 5,526 0%0 0 T&D Hydrant HYDRANT- CENTER ST & 7TH AVE W 6/30/1993 2,666 2.17 5,778 0%0 0 T&D Hydrant HYDRANT -SUNSET PLAZA 6/30/1993 1,954 2.17 4,235 0%0 0 T&D Hydrant Contributed 6 HYDRANTS- 1ST AVE EAST PROJ. TIF 10/31/1993 21,300 2.17 46,168 0%0 0 T&D Mains Contributed 2285'8'PVC; 84'12'-1ST AVE E TIF 10/31/1993 174,701 2.17 378,669 0%0 0 T&D Hydrant 980'12'PVC;2 HYDRANTS-UPPER SERVICE 11/12/1993 45,655 2.17 98,958 0%0 0 T&D Mains CITY PORTION WINDWARD WAY UPSIZE 12/31/1993 15,000 2.17 32,513 100% 15,000 32,513 T&D Mains CITY PORTION TO UPSIZE GREENBRIAR 5/27/1994 15,904 2.09 33,209 100% 15,904 33,209 T&D Hydrant HYDRANT-501 3RD AVE W 5 6/30/1994 1,778 2.09 3,713 0%0 0 T&D Hydrant HYDRANT- 4TH AVE WN & CALIFORNIA 5 6/30/1994 1,272 2.09 2,656 0%0 0 T&D Hydrant HYDRANT-3RD AVE WN & CALIFORNIA 5 6/30/1994 1,112 2.09 2,321 0%0 0 T&D Hydrant HYDRANT- 3RD AVE EN & CALIFORNIA 5 6/30/1994 1,114 2.09 2,326 0%0 0 T&D Hydrant HYDRANT-405 5TH AVE E. 5 6/30/1994 1,677 2.09 3,503 0%0 0 T&D Hydrant HYDRANT-IDAHO & 1ST AVE WN 6 6/30/1994 1,201 2.09 2,508 0%0 0 T&D Hydrant HYDRANT-8TH AVE W & 1ST ST W 5 6/30/1994 1,336 2.09 2,790 0%0 0 T&D Hydrant HYDRANT-696 2ND AVE EN 6/30/1994 1,031 2.09 2,153 0%0 0 T&D Hydrant HYDRANT-1224 5TH ST W 5 1/2 6/30/1994 1,042 2.09 2,177 0%0 0 T&D Hydrant HYDRANT-7TH AVE W & 5TH ST W. 5 6/30/1994 1,087 2.09 2,269 0%0 0 T&D Hydrant HYDRANT-8TH AVE W & 7TH ST W 5 6/30/1994 1,724 2.09 3,601 0%0 0 T&D Hydrant HYDRANT-CENTER ST & 10TH AVE W 5 6/30/1994 1,348 2.09 2,816 0%0 0 T&D Hydrant HYDRANT-1401 6TH AVE W 6 6/30/1994 1,407 2.09 2,939 0%0 0 T&D Hydrant HYDRANT-3RD AVE E & 8TH ST E 5 6/30/1994 1,799 2.09 3,756 0%0 0 T&D Hydrant HYDRANT-E. OREGON & 5TH AVE EN 5.5 6/30/1994 1,084 2.09 2,263 0%0 0 T&D Hydrant HYDRANT-8TH AVE W & 6TH ST W 5.5 6/30/1994 1,649 2.09 3,443 0%0 0 T&D Hydrant HYDRANT-HARRISON & INDIAN 5 6/30/1994 1,370 2.09 2,860 0%0 0 T&D Hydrant HYDRANT-8TH AVE W & 5TH ST W. 5 6/30/1994 1,740 2.09 3,633 0%0 0 T&D Hydrant HYDRANT-9TH AVE W & 7TH ST W 4 6/30/1994 1,146 2.09 2,393 0%0 0 T&D Hydrant HYDRANT-405 8TH AVE W. 4 6/30/1994 1,606 2.09 3,353 0%0 0Page 12 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-5TH AVE E & 8TH ST E 4.5 6/30/1994 1,215 2.09 2,537 0%0 0 T&D Hydrant HYDRANT-4TH AVE W & 5TH ST W 5 6/30/1994 1,465 2.09 3,059 0%0 0 T&D Hydrant Contributed HYDRANT- LIBERTY VILLAGE D 6/30/1994 2,000 2.09 4,176 0%0 0 T&D Hydrant Contributed 3 HYDRANTS-MEADOW PARK (KELLY RD) D 6/30/1994 5,250 2.09 10,963 0%0 0 T&D Hydrant Contributed 3 HYDRANTS- GREENACRES W. UNIT4 D 6/30/1994 5,250 2.09 10,963 0%0 0 T&D Hydrant Contributed HYDRANT-TAMARACK PL.(AIRPORT RD) D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Hydrant Contributed 3 HYDRANTS- MERIDIAN POINTE 1 D 6/30/1994 5,250 2.09 10,963 0%0 0 T&D Hydrant Contributed HYDRANT-GREEN COVE D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Hydrant Contributed HYDRANT-CAMELOT D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Hydrant Contributed HYDRANT-GARDENWAY D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Hydrant Contributed HYDRANT-DUN MOVIN D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Hydrant Contributed HYDRANT-3RD AVE W. TIF 6/30/1994 1,900 2.09 3,968 0%0 0 T&D Hydrant Contributed HYDRANT-JUNIPER BEND D 6/30/1994 1,750 2.09 3,654 0%0 0 T&D Mains Contributed 110' 8', 340' 6'PVC-JUNIPER BEND D 6/30/1994 22,500 2.09 46,984 0%0 0 T&D Mains Contributed 650' 12' PVC-WINDWARD WAY D 6/30/1994 50,550 2.09 105,557 0%0 0 T&D Mains Contributed 1730' 12' PVC-GREENBRIAR SUBDIV D 6/30/1994 86,500 2.09 180,626 0%0 0 T&D Mains Contributed 1309'8', 30' 6'PVC-GLENWOOD DR. D 6/30/1994 66,950 2.09 139,803 0%0 0 T&D Mains Contributed 301' 6'PVC-SUNBURST COURT D 6/30/1994 15,050 2.09 31,427 0%0 0 T&D Mains Contributed 303' 6'PVC-LAMBERT COURT D 6/30/1994 15,150 2.09 31,636 0%0 0 T&D Mains Contributed 306' 6'PVC-JUBILEE COURT D 6/30/1994 15,300 2.09 31,949 0%0 0 T&D Mains Contributed 306' 6'PVC-BING COURT D 6/30/1994 15,300 2.09 31,949 0%0 0 T&D Mains Contributed 205' 8'PVC-LIBERTY STREET D 6/30/1994 10,250 2.09 21,404 0%0 0 T&D Mains Contributed 935'8', 1700' 12'PVC KELLY ROAD D 6/30/1994 131,750 2.09 275,116 0%0 0 T&D Mains CITY PORTION TO UPSIZE-KELLY RD 12 6/30/1994 14,023 2.09 29,282 100% 14,023 29,282 T&D Mains Contributed 855'8'; 525'6'; 80'4'GREENACRES W D 6/30/1994 73,000 2.09 152,436 0%0 0 T&D Mains Contributed 250'6'PVC-TAMARACK PL.AIRPORT RD D 6/30/1994 12,500 2.09 26,102 0%0 0 T&D Mains Contributed 658'8'PVC-MERIDIAN POINTE APTS D 6/30/1994 32,900 2.09 68,701 0%0 0 T&D Mains Contributed 1235' 6 & 8'PVC-18TH ST E & 5TH A D 6/30/1994 61,750 2.09 128,944 0%0 0 T&D Mains Contributed 278'8'; 20'6'PVC-BLUESTONE D 6/30/1994 14,900 2.09 31,114 0%0 0 T&D Mains Contributed 300'8'; 25'6'PVC-GREEN COVE D 6/30/1994 16,250 2.09 33,933 0%0 0 T&D Mains Contributed 198'8';5'6'PVC-CAMELOT D 6/30/1994 10,150 2.09 21,195 0%0 0 T&D Mains Contributed 399'8';20'6'PVC-GARDENWAY D 6/30/1994 20,950 2.09 43,747 0%0 0 T&D Mains Contributed 479'8'; 412'8'PVC-DARLINGTON D 6/30/1994 44,550 2.09 93,028 0%0 0 T&D Mains Contributed 1039'8'PVC-SO.MEADOWS DRIVE D 6/30/1994 51,950 2.09 108,480 0%0 0 T&D Mains Contributed 238'8'PVC-DUN MOVIN D 6/30/1994 11,900 2.09 24,849 0%0 0 T&D Mains Contributed 663'8'PVC-3RD AVE W.(SYKES) TIF 6/30/1994 66,085 2.09 137,996 0%0 0 T&D Mains Contributed 338'8'PVC-6TH AVE WN TIF 6/30/1994 37,440 2.09 78,181 0%0 0 T&D Mains Contributed 713'6'PVC-1ST ST W. (SYKES) TIF 6/30/1994 42,650 2.09 89,060 0%0 0 T&D Mains Contributed 250'6'PVC-HADLEY MAIN EXTENSION D 6/30/1994 12,500 2.09 26,102 0%0 0 T&D Mains 800'8'PVC-8TH AVE EN & CAL ST 11/30/1994 34,605 2.09 72,261 100% 34,605 72,261 T&D Mains 1700' 6'PVC-LAWRENCE PARK 2/28/1995 36,252 2.06 74,829 100% 36,252 74,829 T&D Hydrant HYDRANT-2ND AVE E & 10TH ST E 6/30/1995 1,602 2.06 3,306 0%0 0 T&D Hydrant HYDRANT-356 6TH AVE WN 6/30/1995 1,245 2.06 2,570 0%0 0 T&D Hydrant HYDRANT-3RD AVE W & 7TH ST W 6/30/1995 1,842 2.06 3,802 0%0 0 T&D Hydrant HYDRANT-496 9TH AVE EN 6/30/1995 1,356 2.06 2,800 0%0 0 T&D Hydrant HYDRANT-4TH AVE E & 5TH ST E 6/30/1995 2,010 2.06 4,148 0%0 0Page 13 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-5TH AVE WN & UTAH ST 6/30/1995 1,255 2.06 2,590 0%0 0 T&D Hydrant HYDRANT-6TH AVE W & 7TH ST W 6/30/1995 1,524 2.06 3,146 0%0 0 T&D Hydrant HYDRANT-795 NORTH MAIN ST 6/30/1995 1,659 2.06 3,425 0%0 0 T&D Hydrant HYDRANT-7TH AVE E & 7TH ST E 6/30/1995 1,365 2.06 2,818 0%0 0 T&D Hydrant HYDRANT-HIGH SCHOOL PARKING LOT 6/30/1995 983 2.06 2,029 0%0 0 T&D Hydrant HYDRANT-IDAHO & 5TH AVE WN 6/30/1995 1,569 2.06 3,238 0%0 0 T&D Hydrant HYDRANT-RISING SUN CIRCLE 6/30/1995 1,690 2.06 3,489 0%0 0 T&D Hydrant HYDRANT-UTAH ST 6/30/1995 1,659 2.06 3,425 0%0 0 T&D Hydrant HYDRANT-WEST END NORTHRIDGE DRIVE 6/30/1995 1,471 2.06 3,037 0%0 0 T&D Hydrant HYDRANTS-8TH AVE EN & CALIF. ST.6/30/1995 5,200 2.06 10,733 0%0 0 T&D Hydrant Contributed HYDRANTS-(3) ASHLEY PARK D 6/30/1995 5,700 2.06 11,765 0%0 0 T&D Hydrant Contributed HYDRANTS-(2) SO. MEADOWS II D 6/30/1995 3,800 2.06 7,844 0%0 0 T&D Hydrant Contributed HYDRANTS-(2)WESTWING VILLAGE APTS D 6/30/1995 3,800 2.06 7,844 0%0 0 T&D Mains Contributed 116'6',1997'8',629'12'ASHLEY PARK D 6/30/1995 128,520 2.06 265,281 0%0 0 T&D Mains 756'4' PVC-COURTYARD APTS 6/30/1995 22,680 2.06 46,814 100% 22,680 46,814 T&D Mains Contributed 4193'8',1473'12'-GREENBRIAR SUBD D 6/30/1995 269,700 2.06 556,693 0%0 0 T&D Mains Contributed 45'6',1074'8'PVC-SOUTH MEADOWS D 6/30/1995 49,905 2.06 103,010 0%0 0 T&D Mains 440'8' PVC - UTAH ST 6/30/1995 19,521 2.06 40,295 100% 19,521 40,295 T&D Mains Contributed 368'8'PVC-WESTWING APTS/2 MILE DR D 6/30/1995 16,560 2.06 34,182 0%0 0 T&D Mains 487' 8' PVC -AVE OF ARTS/2ND AVE E 6/30/1995 24,923 2.06 51,444 100% 24,923 51,444 General Plant Equipment HYDRAULIC SHORING SYSTEM-TRENCH BOX 12/5/1995 7,000 2.06 14,449 0%0 0 T&D Hydrant HYDRANT-2ND AVE WEST/IST ST.6/30/1996 1,572 2.01 3,159 0%0 0 T&D Hydrant HYDRANT-2ND ST. W./FOREST PRODUCTS 6/30/1996 1,644 2.01 3,304 0%0 0 T&D Hydrant HYDRANT-1414 WOODLAND AVE 6/30/1996 2,070 2.01 4,159 0%0 0 T&D Hydrant HYDRANT-GLACIER VIEW/SUNNY VIEW 6/30/1996 1,862 2.01 3,742 0%0 0 T&D Hydrant HYDRANT-6TH AVE W/6TH ST 6/30/1996 1,966 2.01 3,951 0%0 0 T&D Hydrant HYDRANT-5TH AVE WN/IDAHO 6/30/1996 2,087 2.01 4,194 0%0 0 T&D Hydrant HYDRANT-E.ARIZONA 6/30/1996 1,953 2.01 3,925 0%0 0 T&D Hydrant Contributed HYDRANT-SO WOODLAND D 6/30/1996 2,150 2.01 4,320 0%0 0 T&D Hydrant Contributed HYDRANTS - (3) BELMAR SUBDIVISION D 6/30/1996 6,450 2.01 12,961 0%0 0 T&D Hydrant Contributed HYDRANTS (2) MERIDIAN & PPL D 6/30/1996 4,300 2.01 8,640 0%0 0 T&D Hydrant Contributed HYDRANTS (3) KNOLLS ADDN D 6/30/1996 6,450 2.01 12,961 0%0 0 T&D Hydrant Contributed HYDRANT-MERIDIAN COMPLEX(WEISSMAN)D 6/30/1996 2,150 2.01 4,320 0%0 0 T&D Hydrant Contributed HYDRANTS (2) MERIDAN POINTE APTS D 6/30/1996 4,300 2.01 8,640 0%0 0 T&D Hydrant Contributed HYDRANT-SECOND WIND WELLNESS CTR D 6/30/1996 2,150 2.01 4,320 0%0 0 T&D Hydrant Contributed HYDRANTS(2)HWY93 RANCH & HOME CTR D 6/30/1996 4,300 2.01 8,640 0%0 0 T&D Hydrant Contributed HYDRANT -SO MEADOWS PHASE IV D 6/30/1996 2,150 2.01 4,320 0%0 0 T&D Hydrant HYDRANT-CORPORATE WAY 6/30/1996 2,375 2.01 4,772 0%0 0 T&D Mains Contributed 300'8', 1134' 6'-BELMAR SUBDIV. D 6/30/1996 53,190 2.01 106,880 0%0 0 T&D Mains Contributed 518'8',24' 6'-PAC POWER & LT D 6/30/1996 24,150 2.01 48,527 0%0 0 T&D Mains Contributed 705'8',60'6' - KNOLLS ADDITION D 6/30/1996 33,825 2.01 67,968 0%0 0 T&D Mains Contributed 270'8'-MERIDIAN COMPLEX D 6/30/1996 12,150 2.01 24,414 0%0 0 T&D Mains Contributed 658'8'-MERIDIAN POINTE APTS D 6/30/1996 29,610 2.01 59,498 0%0 0 T&D Mains Contributed 637'8'-MERIDIAN POINTE APTS II D 6/30/1996 28,665 2.01 57,599 0%0 0 T&D Mains Contributed 439'8'-SECOND WIND WELLNESS CTR D 6/30/1996 19,755 2.01 39,696 0%0 0 T&D Mains Contributed 705'8'-SO. MEADOWS PHASE IV D 6/30/1996 31,725 2.01 63,748 0%0 0Page 14 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains Contributed 123'8'-HERITAGE PLACE D 6/30/1996 5,535 2.01 11,122 0%0 0 T&D Mains Contributed 825'12',215'8'-FARM & RANCH HOME D 6/30/1996 50,925 2.01 102,328 0%0 0 T&D Mains 350'8' E.ARIZONA/MAIN TO 1ST AVE.6/30/1996 15,750 2.01 31,648 100% 15,750 31,648 T&D Mains Contributed 332'12',58'8',CORPORATE WAY D 6/30/1996 16,468 2.01 33,091 0%0 0 T&D Hydrant Contributed HYDRANTS (3) WOODLAND COURT CDBG 12/31/1996 7,500 2.01 15,070 0%0 0 T&D Hydrant Contributed HYDRANT-TETON TERRACE CDBG 12/31/1996 1,875 2.01 3,768 0%0 0 T&D Mains Contributed 369'12',1276'8',10'4'-WOODLAND-CDBG 12/31/1996 53,580 2.01 107,663 0%0 0 T&D Mains Contributed 693'8',57'6' TETON TERRACE CDBG 12/31/1996 26,029 2.01 52,302 0%0 0 General Plant Equipment BREAKER JACKHAMMER FOR BACKHOE 3/1/1997 12,000 1.94 23,260 0%0 0 Source of Supply Property LOT 39 SO. MEADOWS (1/3)3/14/1997 2,694 1.94 5,221 100% 2,694 5,221 T&D Hydrant HYDRANT-1246 1ST AVE E.6/30/1997 1,551 1.94 3,007 0%0 0 T&D Hydrant HYDRANT-2ND AVE E. & 11TH ST E.6/30/1997 2,014 1.94 3,905 0%0 0 T&D Hydrant HYDRANT- 1ST AVE W(OLD POST OFFICE)6/30/1997 2,084 1.94 4,039 0%0 0 T&D Hydrant HYDRANT-5TH AVE WN & CALIFORNIA 6/30/1997 3,678 1.94 7,129 0%0 0 T&D Hydrant HYDRANT-8TH AVE W & 3RD ST W 6/30/1997 2,009 1.94 3,895 0%0 0 T&D Hydrant HYDRANT-1ST AVE EN & ARIZONA 6/30/1997 1,591 1.94 3,083 0%0 0 T&D Hydrant HYDRANT-6TH AVE E & 6TH ST E 6/30/1997 1,619 1.94 3,139 0%0 0 T&D Hydrant HYDRANT-7TH AVE W & 10TH ST W 6/30/1997 1,871 1.94 3,626 0%0 0 T&D Hydrant HYDRANT -1575 LEHI LANE 6/30/1997 1,927 1.94 3,735 0%0 0 T&D Hydrant HYDRANT-258 BUFFALO HILL DRIVE 6/30/1997 1,429 1.94 2,769 0%0 0 T&D Hydrant HYDRANT-3RD AVE W & 10TH ST W 6/30/1997 1,640 1.94 3,178 0%0 0 T&D Hydrant HYDRANT-1978 BLUESTONE 6/30/1997 3,850 1.94 7,464 0%0 0 T&D Hydrant Contributed HYDRANTS (3) -BLUESTONE D 6/30/1997 6,300 1.94 12,212 0%0 0 T&D Hydrant HYDRANTS (5) -LONEPINE VIEW ESTATES 6/30/1997 10,500 1.94 20,353 0%0 0 T&D Hydrant Contributed HYDRANTS (4) -MEADOW PARK II SUBD D 6/30/1997 8,400 1.94 16,282 0%0 0 T&D Hydrant Contributed HYDRANTS(2)-SUNRISE VIEW ESTATES D 6/30/1997 4,200 1.94 8,141 0%0 0 T&D Hydrant HYDRANT 14TH ST E.6/30/1997 2,200 1.94 4,264 0%0 0 T&D Hydrant HYDRANTS (6) SO WOODLAND DR 6/30/1997 13,200 1.94 25,586 0%0 0 T&D Mains 2236'12',60'8',75'6'-S. WOODLAND 6/30/1997 169,225 1.94 328,017 100% 169,225 328,017 T&D Mains 1105'12', 1739' 8'-LIBERTY/TWO MILE 6/30/1997 314,628 1.94 609,858 100% 314,628 609,858 T&D Mains 800'8'-14TH ST. E.6/30/1997 28,798 1.94 55,821 100% 28,798 55,821 T&D Mains Contributed 3550'8' LONEPINE VIEW ESTATES D 6/30/1997 124,250 1.94 240,839 0%0 0 T&D Mains Contributed 1556'8' BLUESTONE D 6/30/1997 54,460 1.94 105,562 0%0 0 T&D Mains Contributed 1182'8'-ASHLEY PARK PHASE II SUBD D 6/30/1997 41,370 1.94 80,189 0%0 0 T&D Mains Contributed 830'8' SUNRISE VIEW ESTATES SUBD. D 6/30/1997 29,050 1.94 56,309 0%0 0 Source of Supply Grandview GRANDVIEW WATER WELLS 7/1/1997 306,028 1.94 593,189 100% 306,028 593,189 T&D Hydrant HYDRANT-NORTHERN LIGHTS & LEBERTY 8/4/1997 1,746 1.94 3,384 0%0 0 T&D Hydrant HYDRANT-5TH AVE EN & MONTANA ST 9/11/1997 1,551 1.94 3,006 0%0 0 T&D Hydrant HYDRANT-4TH AVE WN & UTAH ST 9/12/1997 1,256 1.94 2,435 0%0 0 T&D Hydrant HYDRANT-2ND AVE WN & IDAHO ST 9/15/1997 1,691 1.94 3,278 0%0 0 T&D Mains 848'12',133'8',55'6' WEST WYOMING 9/30/1997 88,130 1.94 170,826 100% 88,130 170,826 General Plant Equipment ROMAC TAPMATE TAPPING MACHINE 10/21/1997 12,320 1.94 23,880 0%0 0 T&D Hydrant HYDRANT-HILLTOP & SALISH COURT 11/19/1997 1,606 1.94 3,113 0%0 0 T&D Hydrant HYDRANT-420 LIBERTY ST.11/24/1997 1,708 1.94 3,311 0%0 0 T&D Hydrant HYDRANT-8TH AVE WEST & CENTER ST 11/26/1997 1,678 1.94 3,253 0%0 0 T&D Hydrant HYDRANT-1205 7TH AVE EAST 2/26/1998 1,637 1.91 3,123 0%0 0Page 15 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-3RD AVE WN & WASHINGTON ST 3/2/1998 1,454 1.91 2,773 0%0 0 T&D Hydrant HYDRANT-2ND AVE WN & WASHINGTON ST 3/3/1998 1,511 1.91 2,882 0%0 0 T&D Hydrant HYDRANT-1412 3RD ST WEST 3/10/1998 1,447 1.91 2,760 0%0 0 T&D Hydrant HYDRANT-9TH AVE W & 3RD ST W 3/17/1998 1,509 1.91 2,878 0%0 0 T&D Hydrant HYDRANT-9TH AVE W & 6TH ST W 3/20/1998 1,379 1.91 2,630 0%0 0 T&D Hydrant HYDRANT-9TH AVE W & 5TH ST W 3/23/1998 1,853 1.91 3,535 0%0 0 T&D Hydrant HYDRANT-4TH AVE E & 3RD ST E 3/25/1998 1,999 1.91 3,814 0%0 0 T&D Hydrant HYDRANT-9TH AVE W & 1ST ST W 4/13/1998 1,526 1.91 2,911 0%0 0 General Plant Equipment WATER TELEMETRY UPGRADE 4/21/1998 8,438 1.91 16,097 0%0 0 T&D Hydrant HYDRANT-6TH AVE W & 8TH ST W 6/16/1998 1,520 1.91 2,899 0%0 0 T&D Hydrant HYDRANT-4TH AVE E & 9TH ST E 6/25/1998 2,106 1.91 4,017 0%0 0 Source of Supply Grandview GRANDVIEW PUMPHOUSE & TELEMETRY 6/30/1998 501,575 1.91 956,789 100% 501,575 956,789 T&D Hydrant Contributed HYDRANTS- 14-BUFFALO COMMONS SUBD.D 6/30/1998 25,200 1.91 48,071 0%0 0 T&D Hydrant Contributed HYDRANT-3RD AVE WN & W WYOMING D 6/30/1998 2,500 1.91 4,769 0%0 0 T&D Hydrant Contributed HYDRANT-4TH AVE WN & W WYOMING D 6/30/1998 2,500 1.91 4,769 0%0 0 T&D Mains 3138'12',3677'8',303'6'BUFFALO COMM 6/30/1998 145,201 1.91 276,981 100% 145,201 276,981 T&D Hydrant HYDRANT-6TH AVE.W. & 3RD ST. W 7/28/1998 1,523 1.91 2,906 0%0 0 T&D Hydrant HYDRANT-1348 8TH AVE. E.8/17/1998 1,423 1.91 2,715 0%0 0 T&D Hydrant HYDRANT-CITY AIRPORT 9/10/1998 1,753 1.91 3,344 0%0 0 T&D Hydrant HYDRANT-CITY AIRPORT 9/15/1998 1,652 1.91 3,152 0%0 0 T&D Hydrant HYDRANT-6TH AVE WN & W. MONTANA 10/29/1998 1,453 1.91 2,771 0%0 0 T&D Hydrant HYDRANT-10TH AVE W. & 7TH ST. W.11/25/1998 1,272 1.91 2,427 0%0 0 T&D Mains Contributed 1050'8'' MAIN-bALLFIELD COMPLEX TIF 12/31/1998 19,150 1.91 36,530 0%0 0 T&D Hydrant Contributed 10 HYDRANTS-WILLOWS SUBDIVISION D 1/1/1999 18,000 1.86 33,549 0%0 0 T&D Hydrant Contributed 2 HYDRANTS -BALLFIELD COMPLEX TIF 1/1/1999 4,482 1.86 8,354 0%0 0 T&D Mains Contributed 4678'8'' Main-Willows subdivision d 1/1/1999 232,870 1.86 434,024 0%0 0 T&D Hydrant HYDRANT-HUSKY STREET 2/9/1999 963 1.86 1,796 0%0 0 Source of Supply Buffalo Hill TELEMETRY SYSTEM UPGRADE 2/17/1999 3,945 1.86 7,353 100% 3,945 7,353 T&D Hydrant Contributed HYDRANT-7TH AVE. W. & 4TH ST.W. TIF 3/1/1999 1,434 1.86 2,672 0%0 0 T&D Hydrant Contributed HYDRANT-7TH AVE W. & 3RD ST.W. TIF 3/2/1999 1,326 1.86 2,472 0%0 0 T&D Hydrant Contributed HYDRANT-6TH AVE WN & RAILROAD TIF 3/15/1999 1,639 1.86 3,056 0%0 0 T&D Hydrant Contributed HYDRANT-6TH AVE. W & 1ST ST. TIF 3/16/1999 1,490 1.86 2,777 0%0 0 General Plant Equipment ADG-UTILITY BILLING SOFTWARE 4/1/1999 9,862 1.86 18,380 0%0 0 T&D Hydrant HYDRANT-7TH AVE. W. & 8TH ST. W.4/1/1999 1,408 1.86 2,625 0%0 0 T&D Hydrant Contributed HYDRANT-6TH AVE W. & 2ND ST. TIF 4/18/1999 1,340 1.86 2,497 0%0 0 T&D Hydrant Contributed HYDRANT-5TH AVE W.& MONTANA ST. TIF 4/19/1999 1,319 1.86 2,459 0%0 0 T&D Hydrant Contributed HYDRANT-6TH AVE. W. & CENTER ST.TIF 4/20/1999 1,801 1.86 3,356 0%0 0 T&D Hydrant Contributed HYDRANT-4TH AVE. W. & 1ST ST W. TIF 5/14/1999 1,827 1.86 3,406 0%0 0 T&D Hydrant Contributed HYDRANT-4TH AVE.W. &2ND ST. W. TIF 5/18/1999 1,864 1.86 3,474 0%0 0 T&D Hydrant Contributed HYDRANT-4TH AVE W. & 3RD ST. W. TIF 5/19/1999 1,749 1.86 3,259 0%0 0 T&D Hydrant Contributed HYDRANT-2ND AVE W. & 5TH ST. W. TIF 5/20/1999 1,994 1.86 3,716 0%0 0 T&D Hydrant Contributed HYDRANT-2ND AVE W. & 7TH ST. W. TIF 5/21/1999 1,834 1.86 3,418 0%0 0 T&D Hydrant Contributed HYDRANT-2ND AVE W & 9TH ST. W. TIF 5/25/1999 1,859 1.86 3,464 0%0 0 T&D Hydrant HYDRANT-2ND AVE. W. & 10TH ST. W.5/26/1999 1,244 1.86 2,319 0%0 0 T&D Hydrant Contributed HYDRANT 2ND AVE W. & 8TH ST. W. TIF 5/27/1999 1,859 1.86 3,464 0%0 0 T&D Hydrant Contributed HYDRANT 3RD AVE W. & 4TH ST. W. TIF 6/15/1999 1,849 1.86 3,446 0%0 0Page 16 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant Contributed HYDRANT-1ST AVE.E.& 2TH ST.E. TIF 6/24/1999 1,342 1.86 2,501 0%0 0 T&D Hydrant HYDRANT-4TH AVE W. & 8TH ST. W. TIF 7/21/1999 2,094 1.86 3,903 0%0 0 T&D Hydrant HYDRANT-2ND AVE E. & 5TH STREET E.7/22/1999 2,032 1.86 3,787 0%0 0 T&D Hydrant HYDRANT-4TH AVE W. & 4TH STREET W.8/2/1999 2,936 1.86 5,473 0%0 0 T&D Hydrant HYDRANT-4TH AVE E. & 2ND STREET E.8/4/1999 2,011 1.86 3,748 0%0 0 T&D Hydrant HYDRANT-5TH AVE WN/CALIFORNIA 8/25/1999 3,350 1.86 6,244 0%0 0 T&D Hydrant HYDRANT-4TH AVE E. & 8TH STREET E 8/30/1999 2,119 1.86 3,949 0%0 0 T&D Hydrant HYDRANT-5TH AVE E. & 9TH STREET E.8/31/1999 1,539 1.86 2,869 0%0 0 T&D Mains Contributed 800'8'',40'6''; DALEY FIELD D 9/10/1999 16,428 1.86 30,619 0%0 0 T&D Mains 747'12'',24' 6''-5TH AVE WN WATER 10/5/1999 91,658 1.86 170,833 100% 91,658 170,833 Source of Supply Buffalo Hill BUFFALO HILL PUMPSTATION-FUEL TANK 12/31/1999 8,118 1.86 15,130 100% 8,118 15,130 Source of Supply Armory CHLORINE ROOM ADDITION 2/22/2000 7,839 1.82 14,230 100% 7,839 14,230 Source of Supply Depot Park CHLORINE ROOM ADDITION 2/22/2000 7,550 1.82 13,706 100% 7,550 13,706 General Plant Equipment 1/3 JOHN DEERE LOADER (370)3/7/2000 34,490 1.82 62,609 0%0 0 T&D Hydrant HYDRANT-1ST AVE.W & 4TH STREET W.3/20/2000 2,036 1.82 3,696 0%0 0 T&D Hydrant HYDRANT-1ST AVE W & 4TH STREET W.3/21/2000 1,484 1.82 2,694 0%0 0 T&D Hydrant HYDRANT-2ND AVE W. & 3RD STREET W.3/22/2000 1,426 1.82 2,589 0%0 0 T&D Hydrant HYDRANT-1ST AVE W. & 5TH STREET W.3/29/2000 1,887 1.82 3,425 0%0 0 T&D Hydrant HYDRANT-1ST AVE W. & 6TH STREET W.4/3/2000 1,989 1.82 3,610 0%0 0 T&D Hydrant HYDRANT-1ST AVE W. & 7TH STREET W.4/4/2000 1,891 1.82 3,433 0%0 0 T&D Hydrant HYDRANT-1ST AVE W. & 8TH STREET W.4/5/2000 1,922 1.82 3,488 0%0 0 T&D Hydrant HYDRANT-1ST AVE W. & 9TH STREET W.4/6/2000 1,866 1.82 3,388 0%0 0 T&D Hydrant HYDRANT-2ND AVE W. & 12TH STREET W.4/12/2000 1,248 1.82 2,266 0%0 0 T&D Hydrant HYDRANT-7TH AVE W. & 5TH STREET W.6/2/2000 1,481 1.82 2,689 0%0 0 T&D Hydrant HYDRANT-7TH AVE W. & 6TH STREET W.6/5/2000 1,925 1.82 3,494 0%0 0 T&D Hydrant HYDRANT-1ST AVE E. & 8TH STREET E.6/6/2000 2,030 1.82 3,685 0%0 0 T&D Hydrant HYDRANT-1ST AVE E. & 10TH STREET E.6/9/2000 1,867 1.82 3,388 0%0 0 T&D Hydrant HYDRANT-WILLOW GLEN & WOODLAND AVE 8/1/2000 1,288 1.82 2,337 0%0 0 T&D Hydrant HYDRANT-258 BUFFALO HILL DR 8/18/2000 1,564 1.82 2,839 0%0 0 T&D Hydrant HYDRANT-6TH AVE W & 9TH ST W 8/29/2000 1,616 1.82 2,934 0%0 0 T&D Hydrant HYDRANT-904 6TH AVE E 8/29/2000 1,768 1.82 3,209 0%0 0 T&D Hydrant HYDRANT-6TH AVE E & 9TH ST E 8/30/2000 1,699 1.82 3,083 0%0 0 T&D Hydrant HYDRANT-1306 6TH AVE E 9/7/2000 1,829 1.82 3,321 0%0 0 T&D Hydrant HYDRANT-1212 6TH AVE E 9/8/2000 1,693 1.82 3,073 0%0 0 T&D Hydrant HYDRANT-8TH AVE E & 12TH ST E 9/13/2000 1,628 1.82 2,956 0%0 0 T&D Mains Contributed ALBERTSONS EXPRESS-(1) D 9/30/2000 2,430 1.82 4,411 0%0 0 T&D Mains Contributed ALBERTSONS EXPRESS-375'10'' D 9/30/2000 9,600 1.82 17,427 0%0 0 T&D Mains Contributed SMITH'S FOOD-350'8'' D 9/30/2000 8,820 1.82 16,011 0%0 0 Storage Storage WATER RESERVOIR ROOF 2/26/2001 420,129 1.78 749,042 100% 420,129 749,042 General Plant Equipment HEATED ASPHALT PATCHER 4/17/2001 20,095 1.78 35,827 0%0 0 General Plant Equipment CATEPILLAR BACKHOE (244)4/30/2001 58,361 1.78 104,052 0%0 0 T&D Hydrant HYDRANT-475 E CALIFORNIA 6/7/2001 3,815 1.78 6,802 0%0 0 Source of Supply Noffsinger NOFFSINGER/CHLORINE ROOM 6/30/2001 6,250 1.78 11,142 100% 6,250 11,142 T&D Hydrant HYDRANTS (12)-MN ST/CNTR TO SUNSET 6/30/2001 30,000 1.78 53,487 0%0 0 T&D Mains 2165'10''/2559'20''-MN ST/CNTR-SUNST 6/30/2001 612,454 1.78 1,091,936 100% 612,454 1,091,936 T&D Mains 340'8''-WILLOW GLEN & WOODLAND RELOC 6/30/2001 17,525 1.78 31,246 100% 17,525 31,246Page 17 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains Contributed ASHLEY PK PHS III (5) D 6/30/2001 9,850 1.78 17,561 0%0 0 T&D Mains Contributed RANCHVIEW SUB-(2) D 6/30/2001 4,860 1.78 8,665 0%0 0 T&D Mains Contributed PARK BOTTLING CO(PEPSI)-(4) D 6/30/2001 9,720 1.78 17,330 0%0 0 T&D Mains Contributed BUFFALO STAGE PH IV-(3) D 6/30/2001 7,290 1.78 12,997 0%0 0 T&D Mains Contributed GREAT VIEW DR-(3) D 6/30/2001 7,290 1.78 12,997 0%0 0 T&D Mains Contributed ASHLEY PK PH III-1593'8'' D 6/30/2001 33,453 1.78 59,643 0%0 0 T&D Mains Contributed RANCHVIEW SUBDIVISION-392'8'' D 6/30/2001 9,878 1.78 17,612 0%0 0 T&D Mains Contributed PARK BOTTLING (PEPSI)-663'6'' D 6/30/2001 19,227 1.78 34,280 0%0 0 T&D Mains Contributed BUFFALO STAGE PH IV-1710'8'' D 6/30/2001 43,092 1.78 76,828 0%0 0 T&D Mains Contributed GREAT VIEW DR-1393'8'' D 6/30/2001 35,104 1.78 62,586 0%0 0 T&D Mains MAIN STREET PROJECT FY2002 7/1/2001 136,707 1.78 243,734 100% 136,707 243,734 T&D Hydrant HYDRANT-10TH AVE W/1ST W/REPLACEMNT 9/6/2001 1,439 1.78 2,566 0%0 0 T&D Hydrant HYDRANT-625 UNDERHILL CT/REPLACEMNT 9/27/2001 1,589 1.78 2,833 0%0 0 General Plant Equipment SURVEY GRADE GPS MAPPING EQUIP 40%9/30/2001 13,778 1.78 24,564 0%0 0 Source of Supply Noffsinger 2002 NOFFSINGER UPGRADE 9/30/2001 4,149 1.78 7,396 100% 4,149 7,396 T&D Mains Contributed MTN VW PLZA PH1 8''X84'-12''X10997' D 9/30/2001 320,438 1.78 571,304 0%0 0 T&D Hydrant HYDRANT-345 COLLEGE AVE/REPLACEMNT 11/1/2001 1,493 1.78 2,661 0%0 0 T&D Hydrant HYDRANT-602 W ARIZONA/REPLACEMNT 11/2/2001 1,696 1.78 3,024 0%0 0 T&D Mains Contributed LEE'S MRDN BUS. PRK/MRDN&CNTR(2) D 12/31/2001 4,860 1.78 8,665 0%0 0 T&D Mains Contributed MTN VIEW PLZA PH1/93&W RES(8) D 12/31/2001 19,440 1.78 34,659 0%0 0 T&D Mains Contributed LEE'S MRDN BUS.PRK/8''X475' D 12/31/2001 14,370 1.78 25,620 0%0 0 T&D Meters 4''SPECTRUM MTR(2)RADIO RD PROG 12/31/2001 5,745 1.78 10,243 0%0 0 T&D Meters 3''SPECTRUM MTR(8)RADIO RD PROG 12/31/2001 18,265 1.78 32,564 0%0 0 T&D Meters FY12 3'' METERS REPLACED (2)12/31/2001 4,566 1.78 8,141 0%0 0 General Plant Vehicle 02 CHEVY 3/4T W/PLOW (210)2/5/2002 26,596 1.73 45,937 0%0 0 T&D Hydrant NEW HYDRANT-US93&W RESERVE 5/17/2002 1,353 1.73 2,337 0%0 0 T&D Mains Contributed STRTFRD VLG PH1 8''X1150' D 6/30/2002 2,898 1.73 5,006 0%0 0 T&D Mains Contributed SUNNYVIEW DR RECONST. SID 6/30/2002 129,547 1.73 223,761 0%0 0 T&D Meters 1.5''-3 6/30/2002 1,881 1.73 3,249 0%0 0 T&D Meters 2''-7 6/30/2002 6,636 1.73 11,462 0%0 0 T&D Meters 3''-2 6/30/2002 3,380 1.73 5,838 0%0 0 T&D Meters 4''-1 6/30/2002 2,280 1.73 3,938 0%0 0 T&D Hydrant HYDRANT-425 SUNNYVIEW 7/18/2002 1,457 1.73 2,517 0%0 0 T&D Hydrant HYDRANT-325 CLAREMONT 7/28/2002 3,857 1.73 6,661 0%0 0 T&D Hydrant HYDRANT-5TH AVE E&11TH ST E 8/20/2002 1,880 1.73 3,248 0%0 0 T&D Hydrant HYDRANT-HAWTHORNE & ROSEWOOD 8/21/2002 2,510 1.73 4,335 0%0 0 T&D Hydrant HYDRANT-7TH AVE WN&WEST WYOMING 8/22/2002 1,940 1.73 3,351 0%0 0 T&D Hydrant HYDRANT-7TH AVE EN&E OREGON 9/3/2002 1,693 1.73 2,924 0%0 0 T&D Hydrant HYDRANT-412 WINDWARD WAY 9/5/2002 2,709 1.73 4,679 0%0 0 T&D Hydrant HYDRANT-6TH AVE E&10TH ST E 9/9/2002 1,741 1.73 3,007 0%0 0 T&D Hydrant HYDRANT-8TH AVE W&9TH ST W 9/10/2002 3,266 1.73 5,641 0%0 0 T&D Hydrant HYDRANT-9TH AVE W&8TH ST W 9/18/2002 2,876 1.73 4,968 0%0 0 T&D Hydrant HYDRANT-4TH AVE E&14TH ST E 9/19/2002 3,352 1.73 5,790 0%0 0 T&D Hydrant HYDRANT-E CALIFORNIA&4TH AVE EN 9/24/2002 3,031 1.73 5,235 0%0 0 T&D Hydrant HYDRANT-W NEVADA&4TH AVE WN 9/25/2002 3,164 1.73 5,464 0%0 0 T&D Hydrant HYDRANT-W CALIFORNIA 9/26/2002 1,591 1.73 2,749 0%0 0Page 18 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-W OREGON&2ND AVE WN 10/7/2002 1,821 1.73 3,146 0%0 0 General Plant Equipment METER TEST BENCH 10/24/2002 12,738 1.73 22,002 0%0 0 T&D Hydrant HYDRANT-1ST AVE EN&E WYOMING 4/8/2003 3,666 1.69 6,185 0%0 0 T&D Hydrant HYDRANT-2ND AVE EN&E NEVADA 4/9/2003 3,135 1.69 5,288 0%0 0 T&D Hydrant HYDRANT-8TH AVE W&11TH ST W 4/10/2003 3,322 1.69 5,605 0%0 0 T&D Hydrant HYDRANT-3RD AVE WN-BTWN CA&W WA 4/11/2003 3,520 1.69 5,938 0%0 0 T&D Hydrant HYDRANT-200 GARLAND 4/15/2003 3,929 1.69 6,629 0%0 0 T&D Hydrant HYDRANT-213 GARLAND 4/16/2003 3,853 1.69 6,500 0%0 0 T&D Hydrant HYDRANT-201 KIRSTEN DR 4/17/2003 4,303 1.69 7,259 0%0 0 T&D Hydrant HYDRANT-332 COLLEGE AVE 4/22/2003 3,184 1.69 5,371 0%0 0 T&D Hydrant HYDRANT-404 COLLEGE AVE 4/24/2003 3,493 1.69 5,892 0%0 0 T&D Hydrant HYDRANT-440 COLLEGE AVE 4/28/2003 2,708 1.69 4,569 0%0 0 T&D Hydrant HYDRANT-W NEVADA&3RD AVE WN 4/29/2003 3,277 1.69 5,528 0%0 0 T&D Hydrant HYDRANT-4TH AVE EN(ACROSS FM CENEX)5/9/2003 2,015 1.69 3,399 0%0 0 T&D Hydrant HYDRANT-SHERRY LN&KIRSTEN 5/14/2003 4,192 1.69 7,072 0%0 0 T&D Hydrant HYDRANT-222 ROSEWOOD 5/22/2003 3,429 1.69 5,785 0%0 0 T&D Hydrant HYDRANT-5TH AVE E&2ND ST E 5/23/2003 2,108 1.69 3,557 0%0 0 T&D Hydrant HYDRANT-YELLOWSTONE(MIDDL OF BLOCK)5/28/2003 3,822 1.69 6,447 0%0 0 T&D Hydrant HYDRANT-65 ROSEWOOD 5/29/2003 3,819 1.69 6,443 0%0 0 T&D Hydrant HYDRANT-E CENTER&WOODLAND 6/3/2003 3,606 1.69 6,084 0%0 0 T&D Hydrant HYDRANT-8TH ST W&S MAIN 6/4/2003 3,537 1.69 5,968 0%0 0 T&D Hydrant HYDRANT-W END CHARLOTTE 6/18/2003 3,340 1.69 5,635 0%0 0 T&D Hydrant HYDRANT-HWY93 N(DNRC)6/24/2003 3,389 1.69 5,717 0%0 0 General Plant Equipment SOURCE WATER DELINEATION STUDY 6/30/2003 94,868 1.69 160,043 0%0 0 Source of Supply Buffalo Hill BUFFALO HILL WELL/BOOSTER UPGRADE 6/30/2003 249,924 1.69 421,622 100% 249,924 421,622 T&D Hydrant HYDRANT-E END CHARLOTTE 6/30/2003 4,420 1.69 7,456 0%0 0 T&D Hydrant Contributed HYDRANT-SE CORNER-W RESERVE&HWY93 D 6/30/2003 2,939 1.69 4,958 0%0 0 T&D Hydrant Contributed HYDRANT-1ST AVE W(BTWN 16TH&17TH) D 6/30/2003 2,939 1.69 4,958 0%0 0 T&D Hydrant Contributed HYDRANT-2450 HWY 93 S D 6/30/2003 2,939 1.69 4,958 0%0 0 T&D Hydrant Contributed HYDRANTS-STRATFORD VILLGE PH II(2)D 6/30/2003 5,878 1.69 9,916 0%0 0 T&D Hydrant Contributed HYDRANTS-NORTHVIEW PH I(4) D 6/30/2003 11,757 1.69 19,834 0%0 0 T&D Hydrant Contributed HYDRANTS-ASHLEY PARK PH IV(3) D 6/30/2003 8,818 1.69 14,876 0%0 0 T&D Mains Contributed MGS PARTNERS-12''X233' D 6/30/2003 10,839 1.69 18,285 0%0 0 T&D Mains Contributed JOE CLARK-8''X361' D 6/30/2003 14,060 1.69 23,719 0%0 0 T&D Mains Contributed JOHNSON BURTON EXT.8''X287' D 6/30/2003 11,440 1.69 19,299 0%0 0 T&D Mains Contributed STRATFORD VILLAGE PH II 8''X1818' D 6/30/2003 69,486 1.69 117,223 0%0 0 T&D Mains Contributed NORTHVIEW PH I 8''X2656' D 6/30/2003 106,825 1.69 180,214 0%0 0 T&D Mains Contributed ASHLEY PARK PH IV 8''X2109' D 6/30/2003 82,345 1.69 138,916 0%0 0 T&D Meters 1.5'' - 7 6/30/2003 4,455 1.69 7,516 0%0 0 T&D Meters 2'' - 11 6/30/2003 10,532 1.69 17,768 0%0 0 T&D Meters 4'' - 1 6/30/2003 2,290 1.69 3,863 0%0 0 General Plant Equipment RATE STUDY 7/1/2003 26,619 1.69 44,907 0%0 0 T&D Hydrant HYDRANT WOODLAND PARK POOL (5.5')7/1/2003 1,164 1.69 1,964 0%0 0 T&D Hydrant HYDRANT WOODLAND PARK POOL (6')7/1/2003 1,292 1.69 2,180 0%0 0 T&D Hydrant HYDRANT 1ST EN-WA ST(5')7/8/2003 2,503 1.69 4,223 0%0 0 T&D Hydrant HYDRANT 1ST WN-WYOMING(5.5')7/14/2003 2,421 1.69 4,085 0%0 0Page 19 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT 5TH E-1ST E (5.5')7/22/2003 3,221 1.69 5,433 0%0 0 T&D Hydrant HYDRANT 5TH E-7TH ST E (5'')8/6/2003 3,482 1.69 5,874 0%0 0 T&D Hydrant HYDRANT 6TH E - 6TH ST E (5.5')8/7/2003 3,760 1.69 6,343 0%0 0 T&D Hydrant HYDRANT 140 KELLY RD (6.5')8/13/2003 5,114 1.69 8,628 0%0 0 T&D Hydrant HYDRANT 160 KELLY RD (6')8/14/2003 4,298 1.69 7,251 0%0 0 T&D Hydrant HYDRANT 107 MALLARD DR (5')8/15/2003 4,371 1.69 7,374 0%0 0 T&D Hydrant HYDRANT 410 W AZ (5.5')10/8/2003 2,928 1.69 4,940 0%0 0 T&D Hydrant HYDRANT 7TH EN(BHND BITNEYS) (6')11/3/2003 8,327 1.69 14,047 0%0 0 T&D Hydrant HYDRANTS N LIGHTS TO PKWY DR (13)1/1/2004 35,555 1.59 56,432 0%0 0 T&D Mains N LTS TO PKWY DR(3724'8''/1490'12'')1/1/2004 281,859 1.59 447,362 100% 281,859 447,362 T&D Mains WA ST BTWN 7/8EN(365'8'')1/1/2004 39,141 1.59 62,125 100% 39,141 62,125 T&D Mains Contributed BLU HERN(1196'8''/478'10''/4325'12'')D 1/1/2004 167,867 1.59 266,436 0%0 0 T&D Hydrant HYDRANT 9TH W-4TH ST W (5')5/18/2004 2,492 1.59 3,956 0%0 0 T&D Hydrant HYDRANT 2ND E-12 ST W (5')5/25/2004 3,215 1.59 5,102 0%0 0 T&D Hydrant HYDRANT 2ND E-9TH ST E (5.5')5/26/2004 3,451 1.59 5,478 0%0 0 T&D Hydrant HYDRANT 2ND E-8TH ST E (5.5')6/3/2004 3,336 1.59 5,295 0%0 0 T&D Hydrant HYDRANT 4TH E-13TH ST E (6')6/9/2004 2,953 1.59 4,686 0%0 0 T&D Hydrant HYDRANT 4TH E-12TH ST E (5')6/16/2004 3,219 1.59 5,109 0%0 0 T&D Hydrant HYDRANT 5TH E-12TH ST E (6')6/24/2004 4,014 1.59 6,370 0%0 0 T&D Hydrant Contributed HYDRANTS ASHLEY PK PH V (4) D 6/30/2004 9,000 1.59 14,285 0%0 0 T&D Hydrant Contributed HYDRANTS BLUE HERON SUB PH I (5) D 6/30/2004 12,325 1.59 19,562 0%0 0 T&D Hydrant Contributed HYDRANTS J&L SUBDIVISION (1) D 6/30/2004 2,628 1.59 4,171 0%0 0 T&D Hydrant Contributed HYDRANTS NORTHVIEW HTS PH II (2) D 6/30/2004 5,256 1.59 8,342 0%0 0 T&D Hydrant Contributed HYDRANTS SUNNYSIDE SUBD PH II (5) D 6/30/2004 13,750 1.59 21,824 0%0 0 T&D Mains Contributed ASHLEY PK PH V(1966'8'') D 6/30/2004 46,745 1.59 74,193 0%0 0 T&D Mains Contributed J&L SUB(165'8'') D 6/30/2004 5,618 1.59 8,917 0%0 0 T&D Mains Contributed N VIEW HGTS PH II(1263'8'') D 6/30/2004 33,747 1.59 53,563 0%0 0 T&D Mains Contributed SUNNYSIDE SUB PH II(1969'8'') D 6/30/2004 50,000 1.59 79,359 0%0 0 T&D Meters METERS 3/4'' - 961 6/30/2004 189,317 1.59 300,481 0%0 0 T&D Meters METERS 1'' - 36 6/30/2004 14,148 1.59 22,455 0%0 0 T&D Meters METERS 1.5'' - 8 6/30/2004 5,608 1.59 8,901 0%0 0 T&D Meters METERS 2'' - 5 6/30/2004 5,285 1.59 8,388 0%0 0 T&D Mains FY05 N LTS TO PRKWY DR 7/1/2004 5,274 1.59 8,371 100% 5,274 8,371 T&D Hydrant HYDRANT 93 S & 12TH ST E(6.5')7/6/2004 2,274 1.59 3,609 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & 11TH ST E(5.5')7/14/2004 2,881 1.59 4,573 0%0 0 T&D Hydrant HYDRANT GLENWOOD-N GATWAY MLL(6.5')7/16/2004 2,905 1.59 4,611 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & 10TH ST E(5.5')7/20/2004 2,778 1.59 4,409 0%0 0 T&D Hydrant HYDRANT 5TH AVE E & 2ND ST E(5')7/23/2004 2,441 1.59 3,875 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & 6TH ST E(5')7/28/2004 2,923 1.59 4,639 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & 7TH ST E(5.5')9/21/2004 2,866 1.59 4,549 0%0 0 T&D Hydrant HYDRANT 9TH AV W & W CENTER(6')10/1/2004 2,881 1.59 4,572 0%0 0 T&D Hydrant HYDRANT 9TH AVE W & 2ND ST W(5')10/22/2004 2,502 1.59 3,971 0%0 0 General Plant Vehicle 05 CHEVY COLORADO (270)2/10/2005 16,157 1.52 24,503 0%0 0 General Plant Equipment INGERSOLL-RAND ROLLER/50%SWR (271)2/28/2005 13,572 1.52 20,584 0%0 0 T&D Hydrant HYDRANT 1990 TEAL DR(6.5')3/31/2005 2,573 1.52 3,902 0%0 0 General Plant Vehicle 05 GMC SAVANA UTIL VAN/56% (426)4/4/2005 7,685 1.52 11,656 0%0 0Page 20 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost General Plant Vehicle 05 GMC SAVANA UTIL VAN/56% (220)4/4/2005 7,685 1.52 11,656 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & 4TH ST E(5')5/2/2005 2,845 1.52 4,314 0%0 0 T&D Hydrant HYDRANT 4TH AV E & 1ST ST E(5.5')5/4/2005 2,871 1.52 4,354 0%0 0 T&D Hydrant HYDRANT 4TH AVE E & CENTER ST(5')5/9/2005 2,753 1.52 4,175 0%0 0 T&D Hydrant HYDRANT 3RD AVE E & 9TH ST E(5.5')5/10/2005 2,866 1.52 4,347 0%0 0 T&D Hydrant HYDRANT 3RD AVE E & 10TH ST E(5.5')5/12/2005 2,905 1.52 4,406 0%0 0 T&D Hydrant HYDRANT 3RD AVE E & 11TH ST E(5')5/23/2005 2,758 1.52 4,183 0%0 0 T&D Hydrant HYDRANT 5TH AVE E & 6TH ST E(5')5/25/2005 2,810 1.52 4,261 0%0 0 T&D Hydrant HYDRANT 640 W MT(5.5')5/26/2005 2,945 1.52 4,467 0%0 0 T&D Hydrant HYDRANT 5TH AVE E & 5TH ST E(5.5')6/1/2005 2,772 1.52 4,205 0%0 0 T&D Hydrant HYDRANT 3RD AVE W & 9TH ST W(6')6/14/2005 2,907 1.52 4,408 0%0 0 T&D Hydrant HYDRANT 5TH AVE WN & W OREGON(5.5')6/15/2005 2,323 1.52 3,523 0%0 0 T&D Hydrant HYDRANT N END PARKWAY(6.5')6/21/2005 2,548 1.52 3,865 0%0 0 Source of Supply Buffalo Hill WTR SUPPLY ELEC SYS UPGRADE 6/30/2005 346,497 1.52 525,508 100% 346,497 525,508 T&D Hydrant Contributed HYDRANT ASHLEY PK PH VI D 6/30/2005 4,320 1.52 6,552 0%0 0 T&D Hydrant Contributed HYDRANTS-ASHLEY PK PH VII D 6/30/2005 10,800 1.52 16,380 0%0 0 T&D Hydrant Contributed HYDRANTS-BLUE HERRON EST.PHII D 6/30/2005 4,320 1.52 6,552 0%0 0 T&D Hydrant Contributed HYDRANTS-DALEY FIELD LOT 3 D 6/30/2005 4,320 1.52 6,552 0%0 0 T&D Hydrant Contributed HYDRANTS-EMPIRE EST PH I&II D 6/30/2005 32,400 1.52 49,139 0%0 0 T&D Hydrant Contributed HYDRANTS-EMPIRE EST PH III D 6/30/2005 8,640 1.52 13,104 0%0 0 T&D Hydrant Contributed HYDRANTS-LEISURE HTS PH I D 6/30/2005 12,960 1.52 19,656 0%0 0 T&D Hydrant Contributed HYDRANTS-MUSKRAT SLOUGH D 6/30/2005 4,320 1.52 6,552 0%0 0 T&D Hydrant Contributed HYDRANTS-NORTHLAND SUB PH I D 6/30/2005 8,640 1.52 13,104 0%0 0 T&D Hydrant Contributed HYDRANTS-RIVER GLEN D 6/30/2005 2,160 1.52 3,276 0%0 0 T&D Hydrant Contributed HYDRANTS-WESTVIEW EST/SECTION 36 D 6/30/2005 10,800 1.52 16,380 0%0 0 T&D Hydrant Contributed HYDRANTS-SPRING PRAIRIE PH I D 6/30/2005 12,960 1.52 19,656 0%0 0 T&D Hydrant Contributed HYDRANTS-STRATFORD VILL PH III D 6/30/2005 19,440 1.52 29,483 0%0 0 T&D Hydrant Contributed HYDRANTS-3 MI SUB D 6/30/2005 17,280 1.52 26,207 0%0 0 T&D Hydrant Contributed HYDRANTS-WESTVIEW BUS CENTER D 6/30/2005 4,320 1.52 6,552 0%0 0 T&D Mains Contributed FY 05 STRTFRD VILL PH I D 6/30/2005 33,372 1.52 50,613 0%0 0 T&D Mains HWY 93 S(69'8''/18308'12'')6/30/2005 1,155,115 1.52 1,751,884 100% 1,155,115 1,751,884 T&D Mains Contributed ASHLEY PK PH VI(775'8'') D 6/30/2005 30,904 1.52 46,870 0%0 0 T&D Mains Contributed ASHLEY PK PH VII(1529'8'') D 6/30/2005 57,913 1.52 87,833 0%0 0 T&D Mains Contributed BL HRN PH II(833'8'') D 6/30/2005 31,779 1.52 48,197 0%0 0 T&D Mains Contributed DALEY FLD/LOT 3(1332'8'') D 6/30/2005 50,068 1.52 75,935 0%0 0 T&D Mains Contributed EMPIR EST PH I&II(6195'8''/180'12'')D 6/30/2005 254,136 1.52 385,431 0%0 0 T&D Mains Contributed EMPIR EST PH III(486'8'') D 6/30/2005 19,687 1.52 29,858 0%0 0 T&D Mains Contributed LEISURE HTS PH I(2007'8'') D 6/30/2005 77,931 1.52 118,193 0%0 0 T&D Mains Contributed MUSKRAT SLOUGH(621'8'') D 6/30/2005 23,385 1.52 35,466 0%0 0 T&D Mains Contributed NORTHLAND PH I(1280'8'') D 6/30/2005 51,912 1.52 78,731 0%0 0 T&D Mains Contributed RIVER GLEN(760'8'') D 6/30/2005 29,104 1.52 44,140 0%0 0 T&D Mains Contributed WESTVIEW EST-SECTION 36(5375'14'') D 6/30/2005 343,506 1.52 520,972 0%0 0 T&D Mains Contributed SPRING PR PH I(2050'12''/2110'14'') D 6/30/2005 239,204 1.52 362,784 0%0 0 T&D Mains Contributed STRATFORD VILL PH III(2479'8'') D 6/30/2005 93,980 1.52 142,533 0%0 0 T&D Mains Contributed 3 MILE SUBD(2803'8'') D 6/30/2005 107,730 1.52 163,387 0%0 0 T&D Mains Contributed WESTVIEW BUS CENTER(393'8'') D 6/30/2005 15,028 1.52 22,792 0%0 0Page 21 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Meters FY05 METERS-3/4''-1275 6/30/2005 265,200 1.52 402,211 0%0 0 T&D Meters FY05 METERS-1''-79 6/30/2005 32,390 1.52 49,124 0%0 0 T&D Meters FY05 METERS-1.5''-10 6/30/2005 7,300 1.52 11,071 0%0 0 T&D Meters FY05 METERS-2''-13 6/30/2005 14,300 1.52 21,688 0%0 0 T&D Meters FY05 METERS-3''-1 6/30/2005 1,930 1.52 2,927 0%0 0 T&D Hydrant HYDRANT-5TH AVE E/10TH ST E 4.5 7/5/2005 3,301 1.52 5,006 0%0 0 T&D Hydrant HYDRANT-5TH AVE E/3RD ST E 5 7/14/2005 3,615 1.52 5,483 0%0 0 T&D Hydrant HYDRANT-6TH AVE E/5TH ST E 5 7/18/2005 4,103 1.52 6,223 0%0 0 T&D Hydrant HYDRANT-6TH AVE E/7TH ST E 5 7/20/2005 4,077 1.52 6,183 0%0 0 T&D Hydrant HYDRANT-6TH AVE E/4TH ST E 5 8/16/2005 3,797 1.52 5,759 0%0 0 T&D Hydrant HYDRANT-1ST AVE WN/OREGON 6 8/24/2005 3,324 1.52 5,041 0%0 0 T&D Hydrant HYDRANT-WOODLAND/4TH ST E 5 9/13/2005 3,526 1.52 5,348 0%0 0 T&D Hydrant HYDRANT-1ST AVE WN/W CA 5 9/22/2005 3,202 1.52 4,856 0%0 0 T&D Hydrant HYDRANT-PARKWAY/SUMMIT 5.5 4/20/2006 6,729 1.46 9,804 0%0 0 T&D Hydrant HYDRANT-1ST AVE EN/CA 5.5 4/25/2006 2,948 1.46 4,295 0%0 0 T&D Hydrant HYDRANT-8TH AVE E/10TH ST E 5.5 4/26/2006 4,237 1.46 6,173 0%0 0 General Plant Vehicle 06 CHEVROLET K2500 (219)6/13/2006 19,431 1.46 28,309 0%0 0 General Plant Vehicle 06 GMC CANYON 27.5%6/21/2006 5,189 1.46 7,560 0%0 0 General Plant Vehicle 91 FORD F250 P/U W/UTIL BOX (242)6/30/2006 0 1.46 0 0%0 0 T&D Hydrant Contributed HYDRANTS-COTTONWOOD PK(5) D 6/30/2006 28,109 1.46 40,952 0%0 0 T&D Hydrant Contributed HYDRANTS-BLUE HERON PH 3(2) D 6/30/2006 11,243 1.46 16,380 0%0 0 T&D Hydrant Contributed HYDRANTS-EMPIRE EST PH 3/4(11) D 6/30/2006 61,839 1.46 90,094 0%0 0 T&D Hydrant Contributed HYDRANTS-GLACIER HIGH(8) D 6/30/2006 44,974 1.46 65,523 0%0 0 T&D Hydrant Contributed HYDRANTS-SINOPAH(2) D 6/30/2006 11,243 1.46 16,380 0%0 0 T&D Hydrant Contributed HYDRANTS-DAILY FIELD LOT 3(2) D 6/30/2006 11,243 1.46 16,380 0%0 0 T&D Hydrant Contributed HYDRANTS-ASHLEY PK PH VIII(3) D 6/30/2006 16,865 1.46 24,571 0%0 0 T&D Hydrant Contributed HYDRANTS-STRATFORD VILLAGE PH4(1) D 6/30/2006 5,622 1.46 8,191 0%0 0 T&D Hydrant Contributed HYDRANTS-THE GREENERY(3) D 6/30/2006 16,865 1.46 24,571 0%0 0 T&D Hydrant Contributed HYDRANTS-SPRING PRAIRIE PH II(5) D 6/30/2006 28,109 1.46 40,952 0%0 0 T&D Hydrant Contributed HYDRANTS-SEC.36 WATER&SWR(5) D 6/30/2006 28,109 1.46 40,952 0%0 0 T&D Hydrant Contributed HYDRANTS-W VIEW ESTATES PH 1(3) D 6/30/2006 16,865 1.46 24,571 0%0 0 T&D Hydrant Contributed HYDRANTS-LEISURE HTS PHII(5) D 6/30/2006 28,109 1.46 40,952 0%0 0 T&D Mains Contributed COTTONWOOD PK (2070'8'') D 6/30/2006 70,010 1.46 101,998 0%0 0 T&D Mains Contributed BLUE HERON PH 3 (975'8'') D 6/30/2006 27,863 1.46 40,594 0%0 0 T&D Mains Contributed EMPIRE ESTATES PH 3/4 (5562'8'')6/30/2006 169,961 1.46 247,618 0%0 0 T&D Mains Contributed GLACIER HIGH SCHOOL (2822'8'') D 6/30/2006 64,545 1.46 94,036 0%0 0 T&D Mains Contributed SINOPAH (540'8'') D 6/30/2006 15,824 1.46 23,054 0%0 0 T&D Mains Contributed DAILY FIELD SUB LOT 3(1332'8'') D 6/30/2006 33,256 1.46 48,451 0%0 0 T&D Mains Contributed ASHLEY PK PH VIII (1690'8'') D 6/30/2006 42,063 1.46 61,282 0%0 0 T&D Mains Contributed STRATFORD VILLAGE PH 4(405'8'') D 6/30/2006 11,443 1.46 16,671 0%0 0 T&D Mains Contributed THE GREENERY (1190'8'') D 6/30/2006 32,133 1.46 46,815 0%0 0 T&D Mains Contributed SPRNG PRAIRI PHII(150'8''/1038'10'')D 6/30/2006 99,891 1.46 145,532 0%0 0 T&D Mains Contributed SECT.36 WTR&SWR(5483'14'') D 6/30/2006 268,179 1.46 390,713 0%0 0 T&D Mains Contributed W VIEW EST.PH I(1138'8'') D 6/30/2006 32,194 1.46 46,904 0%0 0 T&D Mains W VIEW EST.PH.1-CITY UPSIZ(825'12'')6/30/2006 8,904 1.46 12,972 100% 8,904 12,972 T&D Mains Contributed LEISURE HTS PH II(2025'8'') D 6/30/2006 67,591 1.46 98,474 0%0 0Page 22 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Meters FY06 METERS-3/4''-1444 6/30/2006 300,144 1.46 437,283 0%0 0 T&D Meters FY06 METERS-1''-147 6/30/2006 60,270 1.46 87,808 0%0 0 T&D Meters FY06 METERS-1.5''-13 6/30/2006 9,490 1.46 13,826 0%0 0 T&D Meters FY06 METERS-2''-15 6/30/2006 16,500 1.46 24,039 0%0 0 T&D Meters FY06 METERS-3''-2 6/30/2006 3,850 1.46 5,609 0%0 0 T&D Meters FY06 METERS-4''-1 6/30/2006 2,951 1.46 4,299 0%0 0 T&D Hydrant HYDRANT-6TH AVE WN & W OREGON 5.5 8/31/2006 1,430 1.46 2,083 0%0 0 T&D Hydrant HYDRANT-6TH AVE WN & W CA 5.5 9/13/2006 1,401 1.46 2,040 0%0 0 T&D Hydrant HYDRANT-536 PARKWAY 6.5 9/22/2006 1,792 1.46 2,611 0%0 0 T&D Hydrant HYDRANT-206 KRISTEN DR. 6.5 9/25/2006 1,409 1.46 2,053 0%0 0 T&D Hydrant HYDRANT-8TH AVE E & 11TH ST E 5.5 9/27/2006 1,965 1.46 2,863 0%0 0 T&D Hydrant HYDRANT-5TH AVE W & W COLORADO 5 10/3/2006 1,309 1.46 1,907 0%0 0 T&D Hydrant HYDRANT-PARKWAY & SHERWOOD 5 10/4/2006 1,410 1.46 2,054 0%0 0 T&D Hydrant HYDRANT-WEDGEWOOD LN 6.5 10/10/2006 2,118 1.46 3,085 0%0 0 T&D Hydrant HYDRANT-2205 HWY 93 S 5.5 5/2/2007 5,790 1.42 8,206 0%0 0 T&D Hydrant HYDRANT-1275 HWY 2 W 6.5 6/4/2007 2,131 1.42 3,020 0%0 0 T&D Hydrant HYDRANT-530 SILVAN DR 6 6/25/2007 1,882 1.42 2,667 0%0 0 Source of Supply Old School Contributed OLD SCHOOL ST WATER WELL 86%SID 6/30/2007 643,614 1.42 912,259 14% 90,106 127,716 T&D Hydrant Contributed HYDRANT-CASCADE BUS. PARK D 6/30/2007 4,916 1.42 6,968 0%0 0 T&D Hydrant Contributed HYDRANT-FIRE ST #62 D 6/30/2007 4,916 1.42 6,968 0%0 0 T&D Hydrant Contributed HYDRANTS-(23)HUTTON RNCH PH.I D 6/30/2007 113,074 1.42 160,271 0%0 0 T&D Hydrant Contributed HYDRANTS-(7)THE MEADOWS D 6/30/2007 34,414 1.42 48,778 0%0 0 T&D Hydrant Contributed HYDRANTS-(7)MTN VISTA PH.I D 6/30/2007 34,414 1.42 48,778 0%0 0 T&D Hydrant Contributed HYDRANTS (8)-MTN VISTA PH.2 D 6/30/2007 39,330 1.42 55,746 0%0 0 T&D Hydrant Contributed HYDRANTS (4)-NORTHLAND PH.1 D 6/30/2007 19,665 1.42 27,873 0%0 0 T&D Hydrant Contributed HYDRANTS (6)-NORTHLAND PH.2 D 6/30/2007 29,498 1.42 41,810 0%0 0 T&D Hydrant Contributed HYDRANTS (18)-OLD SCHOOL ST D 6/30/2007 88,493 1.42 125,429 0%0 0 T&D Hydrant Contributed HYDRANTS (23)-SPRING CREEK D 6/30/2007 113,074 1.42 160,271 0%0 0 T&D Hydrant Contributed HYDRANT-SWANBERG WATER MN EXT D 6/30/2007 4,916 1.42 6,968 0%0 0 T&D Hydrant Contributed HYDRANTS (2)-WESTCOAST HOTEL D 6/30/2007 9,833 1.42 13,937 0%0 0 T&D Hydrant Contributed HYDRANTS (6)-WESTWOOD PK D 6/30/2007 29,498 1.42 41,810 0%0 0 T&D Hydrant Contributed HYDRANTS (4)-HWY 93 S D 6/30/2007 19,665 1.42 27,873 0%0 0 T&D Hydrant Contributed HYDRANTS (12)-LONE PINE MDWS D 6/30/2007 58,995 1.42 83,620 0%0 0 T&D Hydrant Contributed MERIDIAN-(9)HYDRANTS GRANT70%6/30/2007 33,408 1.42 47,353 0%0 0 T&D Mains Contributed ASPEN CR PH.1(2593'8''/743'12'') D 6/30/2007 124,971 1.42 177,134 0%0 0 T&D Mains Contributed CASCADE BUS. PK(105'8'') D 6/30/2007 3,161 1.42 4,480 0%0 0 T&D Mains Contributed FIRE ST #62(280'12'') D 6/30/2007 11,304 1.42 16,022 0%0 0 T&D Mains Contributed HTTON RNCH PH.1(4680'10''/1346'12'')D 6/30/2007 243,896 1.42 345,698 0%0 0 T&D Mains Contributed MEADOWS (2710'8'') D 6/30/2007 92,283 1.42 130,802 0%0 0 T&D Mains Contributed MTN VISTA PH.1(1845'8''/233'12'') D 6/30/2007 84,975 1.42 120,444 0%0 0 T&D Mains Contributed MTN VISTA PH.2(3084'8''/242'12'') D 6/30/2007 121,905 1.42 172,789 0%0 0 T&D Mains Contributed NORTHLAND PH.1(1350'8'') D 6/30/2007 48,966 1.42 69,405 0%0 0 T&D Mains Contributed NORTHLAND PH.2(3528'8'') D 6/30/2007 120,475 1.42 170,762 0%0 0 T&D Mains Contributed OLD SCHOOL ST(4300'10''/1430'14'') D 6/30/2007 256,221 1.42 363,168 0%0 0 T&D Mains Contributed SPRING CR(8260'8''/270'12'') D 6/30/2007 300,720 1.42 426,241 0%0 0 T&D Mains Contributed SWANBERG EXT(338'8'') D 6/30/2007 11,364 1.42 16,107 0%0 0Page 23 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains Contributed WESTCOAST HOTEL(241'8'') D 6/30/2007 7,254 1.42 10,282 0%0 0 T&D Mains Contributed WESTWOOD PK(3046'8'') 74%D 6/30/2007 111,212 1.42 157,632 26% 28,915 40,984 T&D Mains Contributed FVCC(350'8''/2000'12'') D 6/30/2007 91,275 1.42 129,373 0%0 0 T&D Mains Contributed HWY 93 S(10,500'18'') D 6/30/2007 669,600 1.42 949,093 0%0 0 T&D Mains Contributed LONE PINE MDW(3995'8''/1920'12'')71%D 6/30/2007 199,677 1.42 283,023 29% 57,906 82,077 T&D Mains Contributed MERIDIAN-WTR MN(10990'12'') GRANT70%6/30/2007 622,555 1.42 882,411 30% 186,766 264,723 T&D Meters FY07 METERS-3/4''-758 6/30/2007 157,664 1.42 223,473 0%0 0 T&D Meters FY07 METERS-1''-69 6/30/2007 28,290 1.42 40,098 0%0 0 T&D Meters FY07 METERS-1.5''-35 6/30/2007 25,550 1.42 36,215 0%0 0 T&D Meters FY07 METERS-2''-26 6/30/2007 28,600 1.42 40,538 0%0 0 T&D Meters FY07 METERS-3''-6 6/30/2007 11,550 1.42 16,371 0%0 0 T&D Meters FY07 METERS-4''-2 6/30/2007 5,902 1.42 8,366 0%0 0 Storage Storage SHEEPHERDER HILL WATER STORAGE SITE 7/1/2007 88,702 1.42 125,726 100% 88,702 125,726 T&D Mains HUTTON RANCH PH.1 UPSIZE 7/1/2007 12,500 1.42 17,718 100% 12,500 17,718 T&D Mains W VIEW EST PH1 7/1/2007 3,503 1.42 4,965 100% 3,503 4,965 T&D Hydrant HYDRANT(NEW)-1713.5 5TH AVE E 4.5 7/18/2007 3,139 1.42 4,450 0%0 0 T&D Hydrant HYDRANT-746 WOODLAND AVE 6 8/14/2007 1,877 1.42 2,660 0%0 0 T&D Hydrant HYDRANT-GATEWAY WEST MALL 6.5 8/23/2007 1,771 1.42 2,510 0%0 0 T&D Hydrant HYDRANT-WOODLAND&3RD ST E 6 8/23/2007 1,927 1.42 2,731 0%0 0 General Plant Equipment FY08 STERLING TK W/DUMP BODY 8/25/2007 94,387 1.42 133,785 0%0 0 T&D Hydrant HYDRANT-WOODLAND&7TH ST E 6 9/10/2007 1,386 1.42 1,965 0%0 0 T&D Hydrant HYDRANT-WOODLAND&6TH ST E 6.5 9/18/2007 1,496 1.42 2,121 0%0 0 T&D Hydrant HYDRANT-WOODLAND&5TH ST E 5.5 9/19/2007 1,346 1.42 1,908 0%0 0 T&D Hydrant HYDRANT-WOODLAND&9TH ST E 6.5 10/23/2007 1,758 1.42 2,492 0%0 0 T&D Hydrant HYDRANT-WOODLAND&MEMORY LN 6 11/1/2007 1,358 1.42 1,926 0%0 0 T&D Hydrant HYDRANT-IDAHO&3RD AVE WN 6 11/8/2007 1,474 1.42 2,089 0%0 0 T&D Hydrant HYDRANT-WEDGEWOOD&CRESTVIEW 9 12/5/2007 2,265 1.42 3,210 0%0 0 T&D Hydrant HYDRANT-CITY SHOPS/NEW SHOP 6 12/21/2007 5,219 1.42 7,397 0%0 0 General Plant Equipment FY08 HYSTER-6000 LB CAPACITY 2/29/2008 4,625 1.36 6,284 0%0 0 Source of Supply Grandview FY08 GRANDVIEW WELL REHAB 3/1/2008 33,105 1.36 44,981 100% 33,105 44,981 General Plant Vehicle 08 GMC 3/4T W/UTILITY BOX 3/24/2008 27,784 1.36 37,752 0%0 0 T&D Hydrant HYDRANT-3 GLACIER ST 6 4/2/2008 1,429 1.36 1,941 0%0 0 T&D Hydrant HYDRANT-23 GLACIER ST 6.5 5/6/2008 1,543 1.36 2,096 0%0 0 T&D Hydrant Contributed HYDRANTS-DIAMOND RIDGE D 6/30/2008 12,198 1.36 16,573 0%0 0 T&D Hydrant Contributed HYDRANTS(9)EISINGER WTR EXT D 6/30/2008 36,593 1.36 49,720 0%0 0 T&D Hydrant Contributed HYDRANT(1)US 93 N TO SILVERBROOK D 6/30/2008 4,066 1.36 5,524 0%0 0 T&D Hydrant Contributed HYDRANTS(7)TREELINE RD D 6/30/2008 28,461 1.36 38,671 0%0 0 T&D Hydrant Contributed HYDRANTS(2)SPRING PRAIRIE PRO1 D 6/30/2008 8,132 1.36 11,049 0%0 0 T&D Hydrant Contributed HYDRANTS(59)SILVERBROOK D 6/30/2008 239,885 1.36 325,945 0%0 0 T&D Hydrant Contributed HYDRANTS(2)MTN VISTA PH.3 D 6/30/2008 8,132 1.36 11,049 0%0 0 T&D Hydrant Contributed HYDRANTS(2)HOLIDAY INN EXPRESS D 6/30/2008 8,132 1.36 11,049 0%0 0 T&D Hydrant Contributed HYDRANT(1)GARDNER EXT. D 6/30/2008 4,066 1.36 5,524 0%0 0 T&D Hydrant Contributed HYDRANTS(8)RESERVE LP D 6/30/2008 32,527 1.36 44,196 0%0 0 T&D Hydrant Contributed HYDRANTS(4)W VIEW ESTATES PH.2 D 6/30/2008 16,263 1.36 22,098 0%0 0 T&D Mains BUFFALO HILL PROJ(800'12''/400'18'')6/30/2008 100,275 1.36 136,250 100% 100,275 136,250 T&D Mains Contributed DIAMOND RIDGE(1648'8'') D 6/30/2008 46,077 1.36 62,607 0%0 0Page 24 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains 93N-SLVRBRK(115'8''/192'12''/11591'14 6/30/2008 531,168 1.36 721,728 100% 531,168 721,728 T&D Mains Contributed TREELINE RD(53'8''/2189'12'') D 6/30/2008 91,593 1.36 124,453 0%0 0 T&D Mains Contributed SPRING PRAIRIE(547'12''/1366'14'') D 6/30/2008 59,235 1.36 80,486 0%0 0 T&D Mains Contributed SILVERBROOK(19453'8''/9259'14'') D 6/30/2008 977,597 1.36 1,328,318 0%0 0 T&D Mains Contributed MTN VISTA PH.3(1240'8'') D 6/30/2008 32,910 1.36 44,716 0%0 0 T&D Mains Contributed HOLIDAY INN EXP(375'12'') D 6/30/2008 10,757 1.36 14,616 0%0 0 T&D Mains Contributed EISINGER WTR EXT(1864'8''/1018'14'')D 6/30/2008 111,770 1.36 151,868 0%0 0 T&D Mains Contributed GARDNER EXT(731'8''/1202'12'') D 6/30/2008 43,272 1.36 58,796 0%0 0 T&D Mains Contributed RES.LP(1935'8''/1010'12''/151'14'') D 6/30/2008 97,286 1.36 132,188 0%0 0 T&D Mains Contributed W VIEW EST PH.2(2078'8'') D 6/30/2008 62,599 1.36 85,057 0%0 0 T&D Mains SPRING PRAIRIE UPSIZE 6/30/2008 9,305 1.36 12,644 100% 9,305 12,644 T&D Mains HOLIDAY INN EXP UPSIZE 6/30/2008 6,072 1.36 8,251 100% 6,072 8,251 T&D Mains RESERVE LP UPSIZE 6/30/2008 15,592 1.36 21,185 100% 15,592 21,185 T&D Mains GARDNER EXT. UPSIZE 6/30/2008 32,631 1.36 44,337 100% 32,631 44,337 T&D Meters FY08 METERS-3/4''(476)6/30/2008 99,008 1.36 134,528 0%0 0 T&D Meters FY08 METERS-1''(44)6/30/2008 18,260 1.36 24,811 0%0 0 T&D Meters FY08 METERS-1.5''(22)6/30/2008 16,060 1.36 21,822 0%0 0 T&D Meters FY08 METERS-2''(18)6/30/2008 21,600 1.36 29,349 0%0 0 T&D Meters FY08 METERS-4''(1)6/30/2008 2,980 1.36 4,049 0%0 0 T&D Hydrant HYDRANT-1224 1ST AVE W 6.5 8/26/2008 2,022 1.36 2,747 0%0 0 T&D Hydrant HYDRANT-3RD AVE E & 14TH ST E 6 8/27/2008 1,981 1.36 2,691 0%0 0 T&D Hydrant HYDRANT-1429 4TH ST W 5.5 9/10/2008 1,774 1.36 2,411 0%0 0 T&D Hydrant HYDRANT(NEW)-1ST AVE EN&E ID 6 10/1/2008 3,010 1.36 4,090 0%0 0 T&D Hydrant HYDRANT-1ST AVE EN & E MT 4.5 10/15/2008 1,226 1.36 1,665 0%0 0 T&D Hydrant HYDRANT-N MAIN ST & E WY 5.5 10/22/2008 2,316 1.36 3,147 0%0 0 T&D Hydrant HYDRANT(NEW)-2ND AVE WN&W NV 7 10/23/2008 3,766 1.36 5,117 0%0 0 General Plant Equipment FY09 TILT DECK TRAILER(TRAIL KING)2/25/2009 20,895 1.32 27,518 0%0 0 General Plant Vehicle 2009 FORD RANGER (62.5%)2/28/2009 11,175 1.32 14,717 0%0 0 General Plant Vehicle 2009 FORD RANGER (62.5%)2/28/2009 11,175 1.32 14,717 0%0 0 T&D Hydrant HYDRANT-155 INDIAN TRAIL 4.5 3/18/2009 3,301 1.32 4,347 0%0 0 General Plant Equipment 2009 BOBCAT (20%)3/25/2009 10,576 1.32 13,929 0%0 0 T&D Hydrant HYDRANT-APPLEWAY 6.5 4/16/2009 2,005 1.32 2,641 0%0 0 T&D Hydrant HYDRANT-WWTP 5 6/22/2009 1,175 1.32 1,547 0%0 0 Source of Supply Westview FY09 UPPER ZONE PROD(WESTVIEW WELL)6/30/2009 853,355 1.32 1,123,842 100% 853,355 1,123,842 Storage Storage FY09 UPPR ZONE STORAG(SHPHRDR HILL)6/30/2009 3,723,370 1.32 4,903,561 100% 3,723,370 4,903,561 T&D Hydrant HYDRANTS(3)TIMBERWOLF PH 1A 6/30/2009 12,490 1.32 16,449 0%0 0 T&D Hydrant HYDRANTS(9)SPRING PRAIRIE PH 3 6/30/2009 37,470 1.32 49,347 0%0 0 T&D Hydrant HYDRANTS(2)SPRING CK APT'S PH 1 6/30/2009 8,327 1.32 10,966 0%0 0 T&D Mains Contributed TMBRWLF PH1A475'8''/545'12''/932'14''D 6/30/2009 107,767 1.32 141,925 0%0 0 T&D Mains Contributed SPRNG PRAIRIE PH3 1436'8''/83'12'' D 6/30/2009 60,307 1.32 79,422 0%0 0 T&D Mains Contributed SPRING CK APT PH1 226'8'' D 6/30/2009 9,153 1.32 12,054 0%0 0 T&D Mains SPRING PRAIRIE UPSIZE 6/30/2009 8,882 1.32 11,698 100% 8,882 11,698 T&D Meters FY09 METERS-3/4''(320)6/30/2009 67,840 1.32 89,343 0%0 0 T&D Meters FY09 METERS-1''(15)6/30/2009 6,225 1.32 8,198 0%0 0 T&D Meters FY09 METERS-1.5''(19)6/30/2009 13,290 1.32 17,503 0%0 0 T&D Meters FY09 METERS-2''(22)6/30/2009 18,375 1.32 24,199 0%0 0Page 25 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Hydrant HYDRANT-EN WASH & 4TH ST EN 5.5 8/17/2009 2,376 1.32 3,130 0%0 0 T&D Hydrant HYDRANT-7TH AVE EN & WASH 5 8/24/2009 2,067 1.32 2,722 0%0 0 T&D Hydrant HYDRANT-GARLAND & SALISH CT 6.5 11/19/2009 2,060 1.32 2,713 0%0 0 General Plant Equipment 2008 KUBOTA ZG222-48S MOWER 11/25/2009 5,999 1.32 7,900 0%0 0 T&D Hydrant HYDRANT-39 MUSKRAT 6.5 3/22/2010 1,828 1.28 2,345 0%0 0 General Plant Vehicle 2011 FORD 350 W/SERVICE BODY 5/26/2010 39,002 1.28 50,037 0%0 0 T&D Hydrant Contributed US 93 BYPASS HYDRANT RELOCATE TIF 6/30/2010 3,385 1.28 4,342 0%0 0 T&D Hydrant Contributed HYDRANTS(4)BISMRK,S OF SNNYSIDE D 6/30/2010 13,538 1.28 17,368 0%0 0 T&D Hydrant Contributed HYDRANT(1)911 CENTER-STILLWTR RD D 6/30/2010 3,385 1.28 4,342 0%0 0 T&D Mains 93 BYPASS 23'8''/464'14'' TIF/GR(78%)6/30/2010 69,310 1.28 88,919 100% 69,310 88,919 T&D Mains 93 BYPASS 1166'14''/736'16'' GR(61%)6/30/2010 219,169 1.28 281,177 100% 219,169 281,177 T&D Mains 1ST AVE E & ID ST XING(140'12'')6/30/2010 32,385 1.28 41,547 100% 32,385 41,547 T&D Mains PARKWAY DR(360'8'')6/30/2010 69,818 1.28 89,571 100% 69,818 89,571 T&D Mains Contributed ASHLEY HGTS(1333'8'') D 6/30/2010 38,515 1.28 49,412 0%0 0 T&D Mains Contributed 911 CENTER(150'12'') D 6/30/2010 7,628 1.28 9,785 0%0 0 T&D Mains Contributed WALMART(725'8'') D 6/30/2010 26,041 1.28 33,409 0%0 0 T&D Meters FY10 METERS-3/4''(389)6/30/2010 82,468 1.28 105,800 0%0 0 T&D Meters FY10 METERS-1''(23)6/30/2010 9,545 1.28 12,246 0%0 0 T&D Meters FY10 METERS-1.5''(22)6/30/2010 11,100 1.28 14,240 0%0 0 T&D Meters FY10 METERS-2''(37)6/30/2010 23,610 1.28 30,290 0%0 0 T&D Meters FY10 METERS-3''(3)6/30/2010 3,090 1.28 3,964 0%0 0 T&D Meters FY10 METERS-4''(1)6/30/2010 750 1.28 962 0%0 0 T&D Hydrant HYDRANT-CORP. DR & HWY 2 W 6.5 7/28/2010 1,624 1.28 2,084 0%0 0 General Plant Equipment 2011 CATEPILLAR BACKHOE 2/3/2011 106,232 1.24 132,207 0%0 0 Source of Supply Section 36 DEVELOP H2O SUPPLY-SEC. 36 WELL 6/30/2011 92,626 1.24 115,274 100% 92,626 115,274 Storage Storage SECURITY SYS UPGRADES(WELL/TANK)6/30/2011 31,286 1.24 38,936 100% 31,286 38,936 T&D Hydrant HYDRANT-AIRPORT RD 6/30/2011 2,411 1.24 3,001 0%0 0 T&D Hydrant HYDRANT-11TH ST E 6/30/2011 4,300 1.24 5,351 0%0 0 T&D Hydrant Contributed HYDRANT-TRIPLE W(93 S) D 6/30/2011 4,300 1.24 5,351 0%0 0 T&D Hydrant Contributed HYDRANTS(2)420 GRANDVIEW DR D 6/30/2011 8,600 1.24 10,703 0%0 0 T&D Hydrant Contributed HYDRANTS(5)LOT 2/OLD SCHOOL ST D 6/30/2011 21,500 1.24 26,757 0%0 0 T&D Mains 11TH ST E/7TH AV E TO WDLD(1016'8'')6/30/2011 167,942 1.24 209,006 100% 167,942 209,006 T&D Mains AIRPORT RD&MERGANSER(220'8'')6/30/2011 7,651 1.24 9,522 100% 7,651 9,522 T&D Mains Contributed TRIPLE W-93 S(10'8''/500'12'') D 6/30/2011 27,119 1.24 33,750 0%0 0 T&D Mains Contributed ACCESS. SP/420 GRANDVW DR(454'8'') D 6/30/2011 21,473 1.24 26,723 0%0 0 T&D Mains Contributed FED EX/LOT 2 OLD SCH(1120'8'') D 6/30/2011 51,330 1.24 63,881 0%0 0 T&D Meters FY11 METERS-3/4''(428)6/30/2011 81,320 1.24 101,204 0%0 0 T&D Meters FY11 METERS-1''(20)6/30/2011 5,500 1.24 6,845 0%0 0 T&D Meters FY11 METERS-1.5''(18)6/30/2011 7,560 1.24 9,409 0%0 0 T&D Meters FY11 METERS-2''(30)6/30/2011 12,900 1.24 16,054 0%0 0 T&D Meters FY11 METERS-3''(2)6/30/2011 1,160 1.24 1,444 0%0 0 T&D Meters FY11 METERS-4''(1)6/30/2011 750 1.24 933 0%0 0 T&D Hydrant HYDRANT-1514 S WDLND DR-6''10/11/2011 5,690 1.24 7,081 0%0 0 General Plant Vehicle 2012 1/2T GMC EXCAB 4X4 2/27/2012 24,156 1.21 29,307 0%0 0 General Plant Vehicle 2012 1T GMC 4X4 W/SERV BODY&LFT GT 4/13/2012 33,948 1.21 41,186 0%0 0 T&D Hydrant Contributed HYDRANTS (3)RESERVE DR S D 6/30/2012 13,881 1.21 16,841 0%0 0Page 26 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Mains FY12 UPPER/LOWER ZONE INTERCONN.6/30/2012 69,975 1.21 84,895 100% 69,975 84,895 T&D Mains Contributed RESERVE DR S(87'8''/519'12'') D 6/30/2012 30,531 1.21 37,040 0%0 0 T&D Mains Contributed US93 BYPASS(44'8''/352'10'') D 6/30/2012 16,882 1.21 20,482 0%0 0 T&D Meters FY12 METERS-3/4''(594)6/30/2012 100,980 1.21 122,511 0%0 0 T&D Meters FY12 METERS-1''(59)6/30/2012 19,175 1.21 23,263 0%0 0 T&D Meters FY12 METERS-1.5''(25)6/30/2012 10,500 1.21 12,739 0%0 0 T&D Meters FY12 METERS-2''(25)6/30/2012 10,750 1.21 13,042 0%0 0 T&D Meters FY12 METERS-3''(3)6/30/2012 4,965 1.21 6,024 0%0 0 T&D Mains FY13 CO ST WTR MN EXTENSION 9/1/2012 285,545 1.21 346,428 100% 285,545 346,428 General Plant Equipment FY13 PLOW FOR 1T 9/20/2012 6,245 1.21 7,577 0%0 0 General Plant Equipment FY13 HYDRAULIC SUBMERSIBLE PUMP 10/4/2012 7,749 1.21 9,402 0%0 0 General Plant Equipment FY13 ARCGIS/CITY WORKS SYSTEM 11/30/2012 25,201 1.21 30,575 0%0 0 Source of Supply Armory FY13 ARMORY WELL GENERATOR REPL 11/30/2012 68,793 1.21 83,461 100% 68,793 83,461 T&D Mains 1ST AVE EN WATER MN 1/1/2013 214,992 1.18 254,317 100% 214,992 254,317 General Plant Equipment FY13 VALVE MAINT. TRLR 3/7/2013 52,750 1.18 62,399 0%0 0 T&D Hydrant HYDRANT-N MAIN & E NEVADA 5/1/2013 3,214 1.18 3,802 0%0 0 T&D Hydrant Contributed HYDRANT-HUTTON RNCH RD-N OF WLMRT D 6/30/2013 4,154 1.18 4,914 0%0 0 T&D Mains Contributed HUTTON RNCH RD(287'10'') D 6/30/2013 16,790 1.18 19,861 0%0 0 T&D Mains Contributed US93 & N OF GRANDVIEW(482'12'') D 6/30/2013 31,664 1.18 37,456 0%0 0 T&D Meters FY13 METERS-3/4''(725)6/30/2013 137,750 1.18 162,946 0%0 0 T&D Meters FY13 METERS-1''(20)6/30/2013 6,280 1.18 7,429 0%0 0 T&D Meters FY13 METERS-1.5''(11)6/30/2013 4,620 1.18 5,465 0%0 0 T&D Meters FY13 METERS-2''(8)6/30/2013 3,440 1.18 4,069 0%0 0 T&D Meters FY13 METERS-3''(2)6/30/2013 1,160 1.18 1,372 0%0 0 General Plant Equipment FY14 SURVEY GRADE GPS SYSTEM-25%12/12/2013 7,797 1.18 9,223 0%0 0 General Plant Equipment FY14 HP DESIGNJET T1200 HD PRINTER-25%1/9/2014 5,596 1.15 6,444 0%0 0 General Plant Vehicle 2014 FORD 3/4 T 4X4 SERVICE PICKUP 6/2/2014 26,511 1.15 30,529 0%0 0 Source of Supply Section 36 FY14 DEVELOP SECTION 36 WELL 6/30/2014 13,877 1.15 15,981 100% 13,877 15,981 Storage Storage FY14 LOWER ZONE RESERVOIR IMPROVEMENTS 6/30/2014 68,303 1.15 78,655 100% 68,303 78,655 Storage Storage FY14 SCADA SYSTEM UPGRADES/IMPROVEMENTS 6/30/2014 22,092 1.15 25,440 100% 22,092 25,440 T&D Hydrant FY14 (10) HYDRANTS-CITY INSTALLED 6/30/2014 35,689 1.15 41,098 0%0 0 T&D Hydrant Contributed FY14 (29) HYDRANTS DEVELOPERS 6/30/2014 111,211 1.15 128,066 0%0 0 T&D Mains FY14 S WOODLAND DR (619'8''/1319'12'')6/30/2014 282,447 1.15 325,254 100% 282,447 325,254 T&D Mains FY14 2ND AVE WN MAIN REPL (833'8'')6/30/2014 164,278 1.15 189,176 100% 164,278 189,176 T&D Mains Contributed US 93 S-FRED'S APPL. (312'8''/652'10'') DEVELOPER 6/30/2014 57,402 1.15 66,102 0%0 0 T&D Mains Contributed TIMBERWOLF DR N OF RES. LP-GLACIER EYE (998'8'') DEVELOPER 6/30/2014 50,705 1.15 58,390 0%0 0 T&D Mains Contributed US 93 N/RES. DR-ARMY RES. CNTR (266'8''/770'10''/148'12'') DEVE 6/30/2014 54,489 1.15 62,747 0%0 0 T&D Mains Contributed N MERIDIAN/N OF 3 MI-KIDDS DENTAL(600'8'') DEVELOPER 6/30/2014 28,210 1.15 32,485 0%0 0 T&D Mains Contributed NORTHLAND DR/4 MI-NORTHLAND PH 4 (1722'8''/190'12'') DEVELOPER6/30/2014 93,358 1.15 107,507 0%0 0 T&D Mains Contributed GLENWD DR N OF 2 MI-EXPRESSIONS (186'8'') DEVELOPER 6/30/2014 11,480 1.15 13,220 0%0 0 T&D Mains Contributed TREELINE RD @ HWY 93 (1316'8''/2250'10''/120'12'') DEVELOPER 6/30/2014 155,755 1.15 179,361 0%0 0 T&D Mains Contributed 93 BYPASS RELOCATE/UPSIZE (1502'12'') 72% MDOT GRANT 6/30/2014 160,614 1.15 184,956 0%0 0 T&D Meters FY14 METERS - 3/4'' (447)6/30/2014 87,165 1.15 100,375 0%0 0 T&D Meters FY14 METERS - 1'' (20)6/30/2014 7,415 1.15 8,539 0%0 0 T&D Meters FY14 METERS - 1.5'' (12)6/30/2014 5,460 1.15 6,288 0%0 0 T&D Meters FY14 METERS - 2'' (17)6/30/2014 13,755 1.15 15,840 0%0 0Page 27 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Meters FY14 METERS - 3'' (1)6/30/2014 1,435 1.15 1,652 0%0 0 T&D Mains Contributed FY15 ADDITIONAL COST OF FY14 ASSET #03179 GRANT 70%7/1/2014 27,944 1.15 32,180 30% 8,383 9,654 Source of Supply Depot Park FY15 DEPOT WELL REVITALIZATION 6/30/2015 5,322 1.12 5,977 100% 5,322 5,977 Storage Storage FY15 SCADA SYSTEM UPGRADES/IMPROVEMENTS 6/30/2015 5,283 1.12 5,933 100% 5,283 5,933 Storage Storage FY15 SHEEPHERDER TANK MIXER 6/30/2015 10,509 1.12 11,801 100% 10,509 11,801 T&D Hydrant FY15 (8) HYDRANTS-CITY INSTALLED 6/30/2015 32,504 1.12 36,501 0%0 0 T&D Hydrant Contributed FY15 (6) HYDRANTS - DEVELOPERS 6/30/2015 24,448 1.12 27,454 0%0 0 T&D Mains FY15 4TH AVE EN (75'8''/1877'12''/100'14'')6/30/2015 637,147 1.12 715,494 100% 637,147 715,494 T&D Mains Contributed FY15 FED EX (103'8'') DEVELOPER 6/30/2015 6,084 1.12 6,832 0%0 0 T&D Mains Contributed FY15 FLTHD COUNTY FG PH 1 (655'8'') DEVELOPER 6/30/2015 52,028 1.12 58,426 0%0 0 T&D Mains Contributed FY15 FLTHD COUNTY FG PH 2 (531'8'') DEVELOPER 6/30/2015 34,735 1.12 39,006 0%0 0 T&D Mains Contributed FY15 MTN VISTA PH 4A (398'8'') DEVELOPER 6/30/2015 38,868 1.12 43,647 0%0 0 T&D Meters FY15 METERS - 3/4'' (222)6/30/2015 43,290 1.12 48,613 0%0 0 T&D Meters FY15 METERS - 1'' (3)6/30/2015 1,155 1.12 1,297 0%0 0 T&D Meters FY15 METERS - 1.5'' (5)6/30/2015 3,175 1.12 3,565 0%0 0 T&D Meters FY15 METERS - 2'' (3)6/30/2015 2,805 1.12 3,150 0%0 0 Source of Supply Silverbrook Contributed FY16 SILVERBROOK WELL HOUSE/CONTENTS DEVELOPER 7/1/2015 365,000 1.12 409,882 0%0 0 Storage Storage BACK UP POWER - SHEEPHERDER HILL 7/1/2015 11,021 1.12 12,377 100% 11,021 12,377 Source of Supply Westview WESTVIEW WELL VFD UPGRADE 4/1/2016 30,369 1.09 33,171 100% 30,369 33,171 Source of Supply Old School OLD SCHOOL WELL SAND SEPARATOR 5/1/2016 15,392 1.09 16,812 100% 15,392 16,812 Storage Storage FY16 SCADA SYSTEM UPGRADES/IMPROVEMENTS 6/30/2016 10,307 1.09 11,258 100% 10,307 11,258 T&D Hydrant FY16 (6) HYDRANTS - CITY INSTALLED 6/30/2016 33,523 1.09 36,616 0%0 0 T&D Hydrant Contributed FY16 (21) HYDRANTS - DEVELOPERS 6/30/2016 69,696 1.09 76,127 0%0 0 T&D Mains FY16 2ND AVE WN (636'8''/120'10'')6/30/2016 208,650 1.09 227,903 100% 208,650 227,903 T&D Mains FY16 2ND AVE E (31'6''/735'8'')6/30/2016 163,382 1.09 178,458 100% 163,382 178,458 T&D Mains FY16 ADDITIONAL COST OF FY14 ASSET #03179 6/30/2016 9,281 1.09 10,137 100% 9,281 10,137 T&D Mains Contributed FY16 BEEHIVE HOMES (308'8''/51'10''/20'14'') DEVELEOPER 6/30/2016 29,559 1.09 32,286 0%0 0 T&D Mains Contributed FY16 CAPTAINS MARINE (1650'8'') DEVELOPER 6/30/2016 52,028 1.09 56,829 0%0 0 T&D Mains Contributed FY16 OWL VIEW TOWNHOUSES SUB (171'8'') DEVELOPER 6/30/2016 25,619 1.09 27,983 0%0 0 T&D Mains Contributed FY16 SPRING PRAIRIE PH IV (4568'12'') DEVELOPER 6/30/2016 319,958 1.09 349,482 0%0 0 T&D Mains Contributed 1060' 12''/750' 8''/120' 6'' AC-SID 309 6/30/2016 11,833 1.09 12,925 0%0 0 T&D Mains 1020' 2'' COPPER 6/30/2016 2,916 1.09 3,185 100% 2,916 3,185 T&D Meters FY16 METERS - 3/4'' (213)6/30/2016 38,340 1.09 41,878 0%0 0 T&D Meters FY16 METERS - 1'' (11)6/30/2016 4,235 1.09 4,626 0%0 0 T&D Meters FY16 METERS - 1.5'' (10)6/30/2016 6,750 1.09 7,373 0%0 0 T&D Meters FY16 METERS - 2'' (16)6/30/2016 14,960 1.09 16,340 0%0 0 T&D Meters FY16 METERS - 3'' (1)6/30/2016 1,450 1.09 1,584 0%0 0 T&D Hydrant FY17 (5) HYDRANTS - CITY INSTALLED 6/30/2017 12,797 1.06 13,531 0%0 0 T&D Hydrant Contributed FY17 (6) HYDRANTS - DEVELOPERS 6/30/2017 28,688 1.06 30,333 0%0 0 T&D Mains Contributed FY17 FUEL FITNESS (292'8'') DEVELOPER 6/30/2017 18,408 1.06 19,464 0%0 0 T&D Mains Contributed FY17 HERBERGER'S EXPAN. (527'8'') - DEVELOPER 6/30/2017 26,514 1.06 28,035 0%0 0 T&D Mains Contributed FY17 IMMANUEL LUTHERAN (412'12'') - DEVELOPER 6/30/2017 33,160 1.06 35,062 0%0 0 T&D Mains Contributed MOUNTAIN VISTA PHASE 4B (180'8'') -DEVELOPER 6/30/2017 21,833 1.06 23,085 0%0 0 T&D Meters FY17 METERS - 3/4'' (223)6/30/2017 40,140 1.06 42,442 0%0 0 T&D Meters FY17 METERS - 1'' (19)6/30/2017 7,125 1.06 7,534 0%0 0 T&D Meters FY17 METERS - 1 1/2'' (3)6/30/2017 1,800 1.06 1,903 0%0 0Page 28 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Meters FY17 METERS - 2'' (17)6/30/2017 15,895 1.06 16,807 0%0 0 T&D Meters FY17 METERS - 3'' (1)6/30/2017 580 1.06 613 0%0 0 T&D Meters FY17 METERS - 4'' (1)6/30/2017 2,615 1.06 2,765 0%0 0 T&D Meters 3/4'' - 25 7/1/2017 4,360 1.06 4,611 0%0 0 T&D Meters 1'' - 19 7/1/2017 6,259 1.06 6,618 0%0 0 T&D Meters 1.5''SPECTRUM MTR(17)RADIO RD PROG 7/1/2017 15,701 1.06 16,601 0%0 0 T&D Meters 2''SPECTRUM MTR(60)RADIO RD PROG 7/1/2017 83,569 1.06 88,362 0%0 0 General Plant Equipment ROBOTIC TOTAL STATION 11/30/2017 7,004 1.06 7,406 0%0 0 General Plant Equipment FY18 SAND/COLD MIX STORAGE SHED 12/31/2017 49,375 1.06 52,207 0%0 0 General Plant Vehicle 2018 NISSAN ROGUE 3/31/2018 22,728 1.02 23,202 0%0 0 Source of Supply Old School FY18 OLD SCHOOL STATION WELL FREQ. DRIVES 3/31/2018 44,830 1.02 45,766 100% 44,830 45,766 Source of Supply Noffsinger Contributed FY18 GENERATOR - NOFFSINGER SPRING (ST GRANT)6/30/2018 66,679 1.02 68,071 0%0 0 T&D Hydrant Contributed FY18 (6) HYDRANTS - DEVELOPERS 6/30/2018 35,278 1.02 36,014 0%0 0 T&D Mains FY18 4TH AVE E WATER MN REPL (5,697'8'')6/30/2018 1,717,112 1.02 1,752,952 100% 1,717,112 1,752,952 T&D Mains FY18 CITY HYDRANTS-15 NEW/1 REPLACE 6/30/2018 90,294 1.02 92,179 100% 90,294 92,179 T&D Mains Contributed FY18 OWL VIEW LANDING (264'8'') DEVELOPER 6/30/2018 19,317 1.02 19,720 0%0 0 T&D Mains Contributed FY18 SOUTHSIDE ESTATES (1360'8'') DEVELOPER 6/30/2018 161,011 1.02 164,372 0%0 0 T&D Meters FY18 METERS - 3/4'' (257)6/30/2018 46,260 1.02 47,226 0%0 0 T&D Meters FY18 METERS - 1'' (20)6/30/2018 7,500 1.02 7,657 0%0 0 T&D Meters FY18 METERS - 1.5'' (7)6/30/2018 4,200 1.02 4,288 0%0 0 T&D Meters FY18 METERS - 2'' (14)6/30/2018 12,740 1.02 13,006 0%0 0 T&D Meters FY18 METERS - 3'' (3)6/30/2018 4,890 1.02 4,992 0%0 0 Total $41,093,782 $107,760,264 $19,084,667 $69,951,775 Summary Table Type Function Original Cost Current Cost Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Source of Supply Armory $158,029 $959,370 $158,029 $959,370 Source of Supply Buffalo Hill 1,080,845 4,173,415 1,080,845 4,173,415 Source of Supply Depot Park 62,603 882,396 62,603 882,396 Source of Supply Grandview 840,708 1,594,959 840,708 1,594,959 Source of Supply Lawrence Park 177,304 14,077,129 177,304 14,077,129 Source of Supply Noffsinger 78,577 173,034 11,898 104,963 Source of Supply Northridge 20 326 20 326 Source of Supply Old School 703,836 974,838 150,328 190,294 Source of Supply Property 15,019 258,175 15,019 258,175 Source of Supply Section 36 106,503 131,255 106,503 131,255 Source of Supply Silverbrook 365,000 409,882 0 0 Source of Supply Westview 883,724 1,157,014 883,724 1,157,014 $4,472,169 $24,791,792 $3,486,982 $23,529,296 Storage Storage $4,548,527 $11,486,842 $4,548,527 $11,486,842 T&D Mains $24,436,968 $57,031,165 $11,049,158 $34,935,637Page 29 of 30 City of Kalispell - Water Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost T&D Meters 2,534,305 3,412,348 0 0 T&D Hydrant 3,919,138 9,197,968 0 0 $30,890,410 $69,641,480 $11,049,158 $34,935,637 General Plant Building $127,947 $289,846 $0 $0 General Plant Vehicle 279,222 371,068 0 0 General Plant Equipment 775,507 1,179,235 0 0 $1,182,676 $1,840,150 $0 $0 $41,093,782 $107,760,264 $19,084,667 $69,951,775 Page 30 of 30 Appendix B - Wastewater Impact Fees City of Kalispell - Sewer Exhibit 1 Summary of the Impact Fee Calculation Per ERU System Description Impact Fee Eligible at Current Cost (1) Equivalent Residential Units (2) Impact Fee at Current Cost $ Impact Fee per ERU Existing Treatment Plant $49,964,639 27,000 $1,851 Plus: Treatment Work in Progress (3)$3,163 27,000 0 Total Treatment Existing Plant Assets $49,967,802 $1,851 Less: Treatment Outstanding Debt Principal (4)($8,203,000)27,000 ($304) Total Net Treatment Existing Plant $41,764,802 $1,547 Future Treatment Plant (5)$18,997,449 12,950 $1,467 Total Treatment Impact Fee per ERU $3,014 Existing Collection Plant $21,745,813 22,975 $946 Plus: Collection Work in Progress (3)$14,184,038 22,975 617 Total Collection Existing Plant Assets $35,929,851 $1,563 Less: Collection Outstanding Debt Principal (4)($13,135,000)22,975 ($572) Total Net Collection Existing Plant $22,794,851 $991 Future Collection Plant (5)$22,076,667 10,825 $2,039 ` Total Collection Impact Fee per ERU $3,030 $6,044 302 $6,346 NOTES: (1) Current cost based on specific "in service" date of asset and July 1, 2019 Engineering News Record, 20 City construction cost index. (2) Existing and future equivalent dwelling units. See Exhibit 3. (3) Construction work in progress. See Exhibit 6. (4) Principal balance as of July 1, 2019. See Exhibit 4. (5) Future CIP See Exhibit 5. TREATMENT AND COLLECTION IMPACT FEE PER ERU TOTAL TREATMENT AND COLLECTION IMPACT FEE PER ERU PLUS: ADMINISTRATIVE FEE Page 1 of 18 City of Kalispell - Sewer Exhibit 2 Summary of the Impact Fee Calculation 2019 2014 Component Existing Future Calculated Impact Fee Existing Future Adopted Impact Fee $ Change Treatment Existing Treatment Plant $1,851 $1,467 $3,318 $45 $2,110 $2,155 $1,163 Debt Service Credit (304)0 (304) (243)0 (243) (61) Total $1,547 $1,467 $3,014 ($198) $2,110 $1,912 $1,102 Plus: Administration Cost Fee of 5%77 73 150 (10) 106 96 54 Total Treatment $1,624 $1,540 $3,164 ($208) $2,216 $2,008 $1,156 Collection Existing Collection Plant $1,563 $2,039 $3,602 $852 $2,719 $3,571 $31 Debt Service Credit (572)0 (572)0 0 0 (572) Total $991 $2,039 $3,030 $852 $2,719 $3,571 ($541) Plus: Administration Cost Fee of 5%50 102 152 43 135 178 (26) Total Collection $1,041 $2,141 $3,182 $895 $2,854 $3,749 ($567) Treatment and Collection Impact Fee $2,538 $3,506 $6,044 $654 $4,829 $5,483 $561 Plus: Administration Cost Fee of 5%127 175 302 33 241 274 28 Total Impact Fee $2,665 $3,681 $6,346 $687 $5,070 $5,757 $589 Page 2 of 18 City of Kalispell - Sewer Exhibit 3 Development of the Equivalent Residential Units ERU = Equivalent Residential Unit Treatment Collection Less: Evergreen Net Collection Land Use Characterization gpd/ERU (1)200 200 200 200 Existing Average Day (mgd) (2)2.81 2.81 (0.38)2.43 Existing ERUs 14,050 14,050 (1,900)12,150 Total Existing ERUs 14,050 14,050 (1,900)12,150 Future Average Day (mgd)2.59 2.59 (0.425)2.17 Future 12,950 12,950 (2,125)10,825 Total Future ERUs 12,950 12,950 10,825 (4) Total mgd (3)5.40 5.40 (0.81)4.60 Total Existing and Future ERUs 27,000 27,000 22,975 (1) Based on 200 gpd/ERU, see Chapter 4, of the 2019 Wastewater Facility Plan Update. (2) Based on 2018 Wastewater Treatment Plant demand actuals. (3) Based on total capacity of 5.4 mgd. (4) Evergreen ceiling treatment demand of 0.805 mgd. Page 3 of 18 City of Kalispell - Sewer Exhibit 4 Development of Outstanding Debt Principal I. Debt Status: Interest Rate 3% 20 year 2.25% 15 Year 2.5% 30 Year 2.5% 30 Year 2.25% 12 Year Principal $1,102,748 $12,827,000 $7,000,000 $7,000,000 $1,009,000 Total Total II. Year Principal Interest Total Principal Interest Total Principal Payment Principal Interest Total Principal Interest Total Principal Interest Total Principal Payment 2019-20 $48,000 $24,510 $72,510 $851,000 $161,157 $1,012,157 $899,000 $163,000 $170,013 $333,013 $163,000 $145,725 $308,725 $87,000 $9,709 $96,709 $413,000 2020-21 50,000 23,055 73,055 871,000 141,897 1,012,897 921,000 167,000 165,913 332,913 167,000 142,211 309,211 89,000 7,741 96,741 423,000 2021-22 52,000 21,540 73,540 890,000 122,198 1,012,198 942,000 171,000 161,713 332,713 171,000 138,611 309,611 91,000 5,726 96,726 433,000 2022-23 53,000 19,980 72,980 910,000 102,061 1,012,061 963,000 175,000 157,413 332,413 175,000 134,825 309,825 92,000 3,668 95,668 442,000 2023-24 55,000 18,375 73,375 931,000 81,461 1,012,461 986,000 180,000 153,013 333,013 180,000 131,154 311,154 94,000 1,587 95,587 454,000 2024-25 56,000 16,710 72,710 952,000 60,401 1,012,401 1,008,000 185,000 148,476 333,476 185,000 127,265 312,265 0 0 0 370,000 2025-26 58,000 15,015 73,015 973,000 38,857 1,011,857 1,031,000 189,000 143,825 332,825 189,000 123,278 312,278 0 0 0 378,000 2026-27 60,000 13,260 73,260 996,000 16,841 1,012,841 1,056,000 194,000 139,076 333,076 194,000 119,208 313,208 0 0 0 388,000 2027-28 63,000 11,430 74,430 0 0 0 63,000 199,000 134,188 333,188 199,000 115,018 314,018 0 0 0 398,000 2028-29 62,000 9,555 71,555 0 0 0 62,000 204,000 129,188 333,188 204,000 110,732 314,732 0 0 0 408,000 2029-30 65,000 7,665 72,665 0 0 0 65,000 209,000 124,050 333,050 209,000 106,328 315,328 0 0 0 418,000 2030-31 68,000 5,700 73,700 0 0 0 68,000 214,000 118,801 332,801 214,000 101,829 315,829 0 0 0 428,000 2031-32 69,000 4,700 73,700 0 0 0 69,000 220,000 113,413 333,413 220,000 97,211 317,211 0 0 0 440,000 2032-33 70,000 1,575 71,575 0 0 0 70,000 225,000 107,876 332,876 225,000 92,465 317,465 0 0 0 450,000 2033-34 0 0 0 0 0 0 0 231,000 102,213 333,213 231,000 87,611 318,611 0 0 0 462,000 2034-35 0 0 0 0 0 0 0 237,000 96,404 333,404 237,000 82,629 319,629 0 0 0 474,000 2035-36 0 0 0 0 0 0 0 243,000 90,438 333,438 243,000 77,518 320,518 0 0 0 486,000 2036-37 0 0 0 0 0 0 0 249,000 84,326 333,326 249,000 72,279 321,279 0 0 0 498,000 2037-38 0 0 0 0 0 0 0 255,000 78,063 333,063 255,000 66,911 321,911 0 0 0 510,000 2038-39 0 0 0 0 0 0 0 262,000 71,651 333,651 262,000 61,415 323,415 0 0 0 524,000 2039-40 0 0 0 0 0 0 0 268,000 65,063 333,063 268,000 55,768 323,768 0 0 0 536,000 2039-40 0 0 0 0 0 0 0 275,000 58,313 333,313 275,000 49,982 324,982 0 0 0 550,000 2039-40 0 0 0 0 0 0 0 282,000 51,400 333,400 282,000 44,057 326,057 0 0 0 564,000 2039-40 0 0 0 0 0 0 0 288,000 44,313 332,313 288,000 37,982 325,982 0 0 0 576,000 2039-40 0 0 0 0 0 0 0 296,000 37,063 333,063 296,000 31,768 327,768 0 0 0 592,000 2039-40 0 0 0 0 0 0 0 304,000 29,613 333,613 260,000 25,382 285,382 0 0 0 564,000 2039-40 0 0 0 0 0 0 0 312,000 21,963 333,963 0 0 0 0 0 0 312,000 2039-40 0 0 0 0 0 0 0 318,000 14,125 332,125 0 0 0 0 0 0 318,000 2039-40 0 0 0 0 0 0 0 326,000 6,125 332,125 0 0 0 0 0 0 326,000 2039-40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2039-40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2039-40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total $829,000 $193,070 $1,022,070 $7,374,000 $724,873 $8,098,873 $8,203,000 $6,841,000 $2,818,031 $9,659,031 $5,841,000 $2,379,162 $8,220,162 $453,000 $28,431 $481,431 $13,135,000 Notes: [1] Debt service schedules provided by City. Collection Highway 93S - 2012 Refunding SRF LoanTreatment WWTP Imp - 2012 Refund SRF Loan Collection Westside Interceptor Collection Westside Interceptor - EstimateTreatment Digester Lid - SRF Loan Page 4 of 18 City of Kalispell - Sewer Page 1 of 2 Exhibit 5 Development of Future Capital Improvements Total Description WIP Exhibit 6 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Estimated Cost (2019) (1) Collection Capital Projects Collection WW-M-01 Lift Station #3 Main Improvements $23,426 $0 $0 $407,361 $3,666,247 $0 $0 $0 $0 $0 $0 $0 $4,073,608 46.0%$1,873,859 Collection WW-M-02 Bluestone Upsize 0 0 0 0 0 0 187,510 0 0 0 0 0 187,510 56.0%105,006 Collection WW-M-03 Westside Interceptor (WSI) Gravity Main Extension 0 0 0 0 0 0 0 0 0 0 3,936,377 0 3,936,377 100.0%3,936,377 Collection WW-LS-01 Lift Station #9 Improvements 0 0 1,738,378 0 0 0 0 0 0 0 0 0 1,738,378 84.0%1,460,238 Collection WW-LS-02 Rose Crossing West Improvements 0 0 0 0 0 2,081,737 0 0 0 0 0 0 2,081,737 50.0%1,040,869 Collection WW-LS-03 West Reserve Drive Improvements 0 0 0 0 0 0 0 0 0 0 5,373,337 0 5,373,337 50%2,686,669 Collection WW-LS-04 West Springcreek Road Improvements 0 0 0 0 0 0 0 0 0 0 3,484,419 0 3,484,419 50%1,742,209 Collection WW-LS-05 Lift Station #12 Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 57%0 Collection WW-LS-06 Lift Station #36 Improvements 0 0 0 0 0 0 0 0 0 0 3,083,170 0 3,083,170 68%2,096,556 Collection WW-LS-07 Lift Station #22 Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 69%0 Collection WW-LS-08 Rose Crossing East Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 50%0 Collection WW-LS-09 Stillwater Road Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 50%0 Collection WW-LS-10 Lift Station #33 Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 78%0 Collection WW-LS-11 Lift Station #34 Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 48%0 Collection WW-LS-12 Lift Station #39 Improvements 0 0 0 0 0 0 0 0 0 0 0 0 0 40%0 Collection WW-EX-01 Existing City CIP "SEW 16" (6th Alley E - South of 14th to 13th Gravity Replacement)0 0 255,150 0 0 0 0 0 0 0 0 0 255,150 0.0%0 Collection WW-EX-02 Existing City CIP "SEW 20" (10" Clay Sewer Slipline in 1st Alley W. from Montana St. to Washington St.)0 82,000 0 0 0 0 0 0 0 0 0 0 82,000 0.0%0 Collection WW-EX-03 Existing City CIP "SEW 33" (Manhole Rehabilitation and Sewer Main Replacements/Repairs)0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 550,000 0.0%0 Collection WW-EX-05 Existing City CIP "SEW 55" (Westside Interceptor - Three Mile Dr. and Spring Creek Project)14,160,612 2,934,965 0 0 0 0 0 0 0 0 0 0 2,934,965 100.0%2,934,965 Collection WW-EX-06 Existing City CIP "SEW 68" (12" Clay Sewer Slipline in 1st Alley E. & W.0 233,000 0 0 0 0 0 0 0 0 0 0 233,000 0.0%0 Collection WW-EX-07 Existing City CIP "SEW 70" (Slipline 8" Sewer Main in 6th Alley EN and E. Washington)0 80,000 0 0 0 0 0 0 0 0 0 0 80,000 0.0%0 Collection WW-EX-08 Existing City CIP "SEW 72" (Lift Station Communication Upgrades)0 20,000 0 0 0 0 0 0 0 0 0 0 20,000 0.0%0 Collection WW-EX-09 Existing City CIP "SEW 74" (Grandview Lift Station Relocation)0 0 0 1,314,604 0 0 0 0 0 0 0 0 1,314,604 46.0%604,718 Collection WW-EX-10 Existing City CIP "SEW 75" (Lift Station 5a Removal)0 0 334,714 0 0 0 0 0 0 0 0 0 334,714 0.0%0 Collection WW-EX-11 Existing City CIP "SEW 77" (Shop Complex Pavement Restoration)0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%0 Collection WW-EX-12 Existing City CIP "SEW 78" (Gravity Sewer Replacement on 4th Alley WN)0 0 0 1,064,754 0 0 0 0 0 0 0 0 1,064,754 0.0%0 Collection WW-EX-13 Existing City CIP "SEW 79" (Gravity Sewer Replacement on 2nd Alley W)0 0 0 0 596,351 0 0 0 0 0 0 0 596,351 0.0%0 Collection WW-EX-14 Existing City CIP "SEW 80" (Gravity Sewer Replacement on 5th Alley WN)0 0 0 0 885,395 0 0 0 0 0 0 885,395 0.0%0 Collection WW-EX-15 Existing City CIP "SEW 82" (Gravity Sewer Replacement on 2nd Alley W.)0 0 0 0 809,281 0 0 0 0 0 0 0 809,281 0.0%0 Collection WW-EX-16 Existing City CIP "SEW 83" (Gravity on 1st and 2nd Ave. EN)0 0 1,203,825 0 0 0 0 0 0 0 0 0 1,203,825 0.0%0 Collection WW-EX-17 Existing City CIP "SEW 89" (Facility Plan/Rate Analysis)0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%0 Collection WW-EX-18 Existing City CIP "SEW 91" (Repair and Replacement of Sewer Main)0 600,000 0 0 0 0 0 0 0 0 0 0 600,000 0.0%0 Collection WW-EX-19 Existing City CIP "SEW 92" (R/R, Upsize of Sewer Main in WWTP Complex)0 0 169,058 0 0 0 0 0 0 0 0 0 169,058 66.0%111,578 Collection SEW-77 Shop Complex Pavement Restoration - Carryover 0 4,673 0 0 0 0 0 0 0 0 0 0 4,673 0.0%0 Collection WW-RR-01 Risk-Based Annual Sewer Rehab and Repair 0 255,000 260,100 265,302 270,608 276,020 281,541 287,171 292,915 298,773 304,749 310,844 3,103,022 0.0%0 Collection General Growth and Development (Oversize)0 300,000 318,362 318,362 318,362 318,362 318,362 318,362 318,362 318,362 318,362 318,362 3,483,624 100.0%3,483,624 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Total Collection Projects $14,184,038 $4,559,638 $4,329,588 $3,420,383 $5,710,849 $3,611,515 $837,413 $655,534 $661,277 $667,136 $16,550,414 $679,206 $41,682,953 $22,076,667 % Impact Fee Eligible (2) Page 5 of 18 City of Kalispell - Sewer Page 2 of 2 Exhibit 5 Development of Future Capital Improvements Total Description WIP Exhibit 6 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 Estimated Cost (2019) (1)% Impact Fee Eligible (2) WWTP Capital Projects Treatment WWTP-INS 3 Install Two New Influent Screens $0 $0 $0 $0 $0 $0 $0 $0 $0 $166,000 $1,991,000 $0 $2,157,000 0%0 Treatment WWTP-INP 2 Replace Two Existing Influent Pumps with Higher Capacity Pumps0 0 0 0 0 0 0 0 0 0 0 0 0 20%0 Treatment WWTP-PCL 3 Construct Two, 75-FT Diameter Primary Clarifiers 0 0 0 0 0 0 0 0 0 0 0 8,108,000 8,108,000 100%8,108,000 Treatment WWTP-EQB 2 Construct new EQ Basin to be converted to a Primary Clarifier in the future0469,800 2,349,000 0 0 0 0 0 0 0 0 0 2,818,800 100%2,818,800 Treatment WWTP-SCT 2 Convert Secondary Treatment System to a 5-stage process0 0 0 0 0 118,000 1,413,000 0 0 0 0 0 1,531,000 0%0 Treatment WWTP-SCL 3 Install Dome Covers on Secondary Clarifiers 0 0 403,000 3,199,000 1,621,000 0 0 0 0 0 0 0 5,223,000 0%0 Treatment WWTP-EFF 2 Construct Tertiary Membrane Filtration (TMF) process 0 0 0 0 0 0 0 0 0 2,492,000 29,900,000 32,392,000 0%0 Treatment WWTP-RAB 2 Modify Existing Reaeration Basin and Cover Structure 0 0 0 0 0 32,000 373,000 0 0 0 0 0 405,000 0%0 Treatment WWTP-AND 2 Replace/Install Existing Heat Exchanger,Sludge Recirculation Pumps0 0 0 0 0 0 0 0 0 112,000 1,336,000 0 1,448,000 0%0 Treatment WWTP-AND 3 Construct Second Primary Digester 0 0 0 0 0 0 0 0 0 0 553,000 6,635,000 7,188,000 33%2,372,040 Treatment WWTP-STK 5 Replace Existing DAFT Units with Rotary Drum Thickeners (RDTs)0 0 0 0 0 0 0 152,000 1,813,000 0 0 0 1,965,000 45%884,250 Treatment WWTP-BDD 2 Construct City Owned and Operated Composting Facility (Carry Over)3,163 291,889 0 0 631,000 7,565,000 0 0 0 0 0 0 8,487,889 39%3,310,277 Treatment WWTP-Misc. 2 Sidestream Treatment 0 0 0 0 0 0 0 0 0 0 194,000 2,326,000 2,520,000 45%1,134,000 Treatment WWTP-Misc. 3 Biofilter Bed Rehabilitation 0 0 0 0 6,000 70,000 0 0 0 0 0 0 76,000 0%0 Treatment WWTP-Misc. 4 Chemical Room Modifications 0 0 0 0 29,000 348,000 0 0 0 0 0 0 377,000 45%169,650 Treatment WWTP-Misc. 5 Additional Standby Power for Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0%0 Treatment WWTP-Misc. 6 Administration/Laboratory Building Expansion 0 0 0 0 0 0 0 0 0 0 0 0 0 45%0 Treatment WWTP-Misc. 7 Digester Chemical Feed System 0 0 0 0 0 0 10,000 111,000 0 0 0 0 121,000 45%54,450 Treatment WWTP-Misc. 10 Replace Belt Filter Press 0 0 0 0 0 0 50,000 590,000 0 0 0 0 640,000 0%0 Treatment WWTP-Misc. 12 Influent Piping & Diversion Structure Rehabilitation 0 0 50,000 171,186 0 0 0 0 0 0 0 0 221,186 66%145,983 Treatment WWTP-Misc. 13 Secondary Digester Lids Replcmnt (Carry Over)0 530,648 0 0 0 0 0 0 0 0 0 0 530,648 0%0 Treatment WWTP-Misc. 14 East Secondary Clarifier Coating Rehabilitation (Carry Over)0 75,000 0 0 0 0 0 0 0 0 0 0 75,000 0%0 Treatment WWTP-Misc. 15 Misc Replacement Items/Maintenance/Repair 0 118,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,118,000 0%0 Treatment WWTP-Misc. 16 TWAS Roof Replacement (Carry Over & New Appr.)0 15,000 0 0 0 0 0 0 0 0 0 0 15,000 0%0 Treatment WWTP-Misc. 17 Machinery & Equipment 0 125,500 0 0 0 0 0 0 0 0 0 0 125,500 0%0 Treatment WWTP-Misc. 18 Secondary Digesters Mixing Rehabilitations 0 0 0 0 0 0 0 0 0 0 0 0 0 0%0 Treatment WWTP 0 0 0 0 0 0 0 0 0 0 0 0 0 0%0 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Total WWTP Capital Projects $3,163 $1,625,837 $2,902,000 $3,470,186 $2,387,000 $8,233,000 $1,946,000 $953,000 $1,913,000 $378,000 $6,666,000 $47,069,000 $77,543,023 $18,997,449 Total Capital Improvements $14,187,201 $6,185,475 $7,231,588 $6,890,569 $8,097,849 $11,844,515 $2,783,413 $1,608,534 $2,574,277 $1,045,136 $23,216,414 $47,748,206 $119,225,976 $41,074,117 Notes:Treatment $18,997,449 (1) Based on City information for capital plan.Collection 22,076,667 (2) Impact fee eligible based on City input.Supply $41,074,117 Collection Page 6 of 18 City of Kalispell - Sewer Exhibit 6 Construction Work in Progress Projects Total Description Estimated Cost (2019) (1) Collection West Side Interceptor Phase 1 (WW-EX-05)$14,160,612 100%$14,160,612 Collection Grandview Lift Station Relocation & Upsize Design (WW-M-01)23,426 100%23,426 General Shop Complex Pavement Restoration (water construction in Progress Portion 33,527 0%0 Treatment Secondary Digester Lid (WWTP-Misc 13)1,247,531 0%0 Treatment WWTP T-WAS Roof Replacement (WWTP-Misc 16)28,588 0%0 Treatment WWTP Biosolids Alternate Disposal Prj (WWTP-BDD 2)8,111 39%3,163 Total Work in Progress $15,501,795 $14,187,201 Treatment Treatment $3,163 Collection Collection 14,184,038 General General Plant 0 $14,187,201 Notes: (1) Based on City information for capital plan. (2) Impact fee eligible based on City input. % Impact Fee Eligible (2) Page 7 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP Land 40+ ACRES-DISPOSAL PLANT PROPERTY 9/1/1928 1 54.55 55 100%1 55 WWTP Land 40+ACRES-NW4SW4 SEC 20,28,21 4/1/1933 2,000 66.43 132,856 100% 2,000 132,856 Collection Lines 1,400' 27' SEWER PIPE *7/1/1940 3,415 46.66 159,379 100% 3,415 159,379 Collection Lines 19,292' 6' SEWER LINE *7/1/1952 69,451 19.85 1,378,373 100% 69,451 1,378,373 Collection Lines 15,970' 12' SEWER PIPE *7/1/1962 97,864 12.95 1,267,384 100% 97,864 1,267,384 Collection Lines 11,870' 15' SEWER PIPE *7/1/1962 84,105 12.95 1,089,198 100% 84,105 1,089,198 WWTP Land 1966-5TH ST, LOT 1,BLK 12-STORM 9/1/1966 0 11.08 0 100%0 0 WWTP Land 1966 6TH ST LOT 6, BLK 12-STORM 12/1/1966 0 11.08 0 100%0 0 Collection Lines 20,420' 18' SEWER PIPE *7/1/1967 186,528 10.51 1,961,288 100% 186,528 1,961,288 Collection Lift Station Contributed LIFT STATION #3 GRANDVIEW D 1/1/1969 25,000 8.90 222,474 0%0 0 WWTP WWTP Contributed PLANT - ELECTRICITY 70%G 1/1/1975 57,723 5.11 294,689 30% 17,317 88,407 WWTP WWTP Contributed PLANT FENCING 70%G 1/1/1975 9,900 5.11 50,542 30% 2,970 15,163 WWTP Land SLUDGE POND IMPROVEMENT 1/1/1977 84,615 4.38 370,940 100% 84,615 370,940 Collection Lines Contributed 350' 4';742' 8' SID 326 *7/1/1978 17,428 4.07 70,895 0%0 0 Collection Lines 1979 SEWER LINE ADDITIONS 7/1/1979 7,391 3.76 27,793 100% 7,391 27,793 Collection Lines 1979 SEWER LINE GROUT 7/1/1979 9,563 3.76 35,963 100% 9,563 35,963 Collection Lines 1979 SEWER LINE GROUT 8/1/1979 195,214 3.76 734,104 100% 195,214 734,104 WWTP WWTP 6' WATER LINE 7/1/1981 2,032 3.19 6,492 100% 2,032 6,492 Collection Lines Contributed 2120' 8'; 580' 4' SID 328 *7/1/1981 60,360 3.19 192,824 0%0 0 WWTP Land Contributed 30+ACRES FOR SLUDGE INJECTION 70%G 2/10/1982 132,203 2.95 390,312 30% 39,661 117,093 Collection Lift Station ANODES & CABLE FOR LIFT STATION 7/1/1982 950 2.95 2,803 100% 950 2,803 Collection Lines GROUTING 7/1/1982 11,283 2.95 33,312 100% 11,283 33,312 Collection Lift Station LIFT STATION METERS 7/1/1984 1,333 2.72 3,631 100% 1,333 3,631 Collection Lines 1240' 12' - N. MAIN EXTENSION 7/1/1984 26,262 2.72 71,532 100% 26,262 71,532 Collection Lines 1500' 8' MAIN; 230' 6' COLL.SID333 7/1/1984 32,507 2.72 88,542 100% 32,507 88,542 Collection Lines KINSHELLA STREET 7/1/1984 636 2.72 1,732 100% 636 1,732 Collection Lines 1800'12' PVC - MONK PROJ.-CITY 7/1/1984 22,524 2.72 61,351 100% 22,524 61,351 Collection Lines Contributed 380' 8' HERITAGE HEALTH CARE D 7/1/1984 10,435 2.72 28,423 0%0 0 Collection Lines 60' 8' JOE'S RADIATOR 7/1/1984 2,684 2.72 7,312 100% 2,684 7,312 Collection Lift Station FENCE FOR LIFT STATION #4 7/1/1985 1,530 2.69 4,119 100% 1,530 4,119 Collection Lines Contributed 357' 8' - COLONIAL VILLA D 7/1/1985 10,710 2.69 28,831 0%0 0 Collection Lines Contributed 150' 8' - HAWTHORNE WEST D 7/1/1985 4,500 2.69 12,114 0%0 0 Collection Lines 6' SLUDGE LINE INSTALLED DIGESTER 7/1/1985 6,150 2.69 16,555 100% 6,150 16,555 WWTP WWTP Contributed '85 WWTP-EPA PROJECT 70.8%G 1/1/1986 868,608 2.63 2,283,821 29% 253,633 666,876 WWTP WWTP THICKENER SLUDGE/SCUM PUMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP THICKENER SLUDGE/SCUM PUMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP #2 DIGESTER MIX PUMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP #1 HEAT EXCHANGER SLUDGE PUMP 5HP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP 5HP SECONDARY DIGESTER TRANSFER PMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP 1/2HP HEAT EXCHANGE H20 RECIRC. PMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP 3/4HP #2 DIG.BLDG. HEAT CIRC. PUMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP 3/4HP #1 DIG. BLDG. HEAT CIRC. PUMP 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP MUFFIN MONSTER-SLUDGE SOLIDS GRINDR 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP 3HP MOTOR FOR MUFFIN MONSTER 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP HOIST DIGESTER BUILDING 1/1/1986 0 2.63 0 100%0 0 WWTP WWTP LIME TANK MIXER 1/1/1986 0 2.63 0 100%0 0Page 8 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP WWTP .43 HP MOTOR LIME TANK MIXER 1/1/1986 0 2.63 0 100%0 0 Collection Lines 1608' 24' PVC SANITARY SEWER MALL 1/1/1986 225,371 2.63 592,566 100% 225,371 592,566 Collection Lines Contributed 1150' 8' PVC SANITARY SEWER (TIF)1/1/1986 34,500 2.63 90,711 0%0 0 Collection Lines Contributed 1871'12'';1388'8''-SO. MEADOWS *D95%6/1/1986 97,770 2.63 257,066 5% 4,889 12,853 Collection Lines SEWER SO. MEADOWS SEE #2022 CITY 7/30/1986 17,722 2.63 46,596 100% 17,722 46,596 Collection Lines 386' 24' RCP CL III PHASE I 6/30/1987 27,171 2.56 69,641 100% 27,171 69,641 Collection Lines 554' 30' RCP CL III PHASE I 6/30/1987 44,808 2.56 114,844 100% 44,808 114,844 Collection Lines 966' 30' RPC CL IV PHASE I 6/30/1987 86,823 2.56 222,532 100% 86,823 222,532 Collection Lines 12' 30' DUCT. IRON PHASE I 6/30/1987 531 2.56 1,361 100% 531 1,361 Collection Lines 1601' 36' RCP CL III PHASE I 6/30/1987 158,279 2.56 405,677 100% 158,279 405,677 Collection Lines 2701' 36' RCP CL IV PHASE I 6/30/1987 303,436 2.56 777,722 100% 303,436 777,722 Collection Lines 125' 4' PVC PHASE I 6/30/1987 4,119 2.56 10,558 100% 4,119 10,558 Collection Lines 122' 6' PVC PHASE I 6/30/1987 3,660 2.56 9,380 100% 3,660 9,380 Collection Lines 663' 8' PVC PHASE I 6/30/1987 14,887 2.56 38,157 100% 14,887 38,157 Collection Lines 74' 30' DUCT IRON PHASE II 6/30/1987 8,921 2.56 22,866 100% 8,921 22,866 Collection Lines 20' 24' DUCT. IRON PHASE II 6/30/1987 3,197 2.56 8,195 100% 3,197 8,195 Collection Lines 1766' 30' RPC CL III PHASE II 6/30/1987 187,647 2.56 480,948 100% 187,647 480,948 Collection Lines Contributed 3364' 24' RCP CL III PHASE II 50%T 6/30/1987 296,838 2.56 760,810 50% 148,419 380,405 Collection Lines 50' 18' RCP CL III PHASE II 6/30/1987 4,163 2.56 10,670 100% 4,163 10,670 Collection Lines Contributed 580' 8' PVC (KINSHELLA ST.) D 6/30/1987 17,400 2.56 44,597 0%0 0 Collection Lift Station Contributed LIFT #7 WOODLAND PK *42%G & 33%SID 9/30/1987 110,770 2.56 283,910 25% 27,693 70,978 Collection Lines Contributed 3597'18' PVC;1662' 16' PVC-SID 337*9/30/1987 216,740 2.56 555,516 0%0 0 Collection Lines 156' 18' PVC - 9TH ST. OVERFLOW T 1/18/1988 12,621 2.50 31,539 100% 12,621 31,539 Collection Lines SCOREBOARD-300' 8'; 100' 12 7/31/1988 16,867 2.50 42,150 100% 16,867 42,150 Collection Lines 1640' 10' MAIN - 1ST ALLEY WEST T 6/30/1989 262,519 2.45 642,378 100% 262,519 642,378 Collection Lift Station IMPROVEMENTS LIFT #3 PARKVIEW TERR.10/31/1989 2,160 2.45 5,285 100% 2,160 5,285 Collection Lift Station Contributed LIFT #8 SW KAL *EPA/City 12/31/1989 157,908 2.45 386,398 50% 78,954 193,199 Collection Lines Contributed 6954' 8' PVC; SW KAL, CDBG/EPA 12/31/1989 540,065 2.45 1,321,527 0%0 0 WWTP Equipment INTERIM PHOSPORUS EQUIPMENT 6/30/1990 31,499 2.39 75,171 100% 31,499 75,171 Collection Lines 870' 8' PVC PURDY/REMICK SEWER 1/15/1991 73,396 2.34 171,427 100% 73,396 171,427 Collection Lines Contributed 695' 8' PVC -HERITAGE PLACE D 6/30/1991 22,920 2.34 53,533 0%0 0 Collection Lines Contributed 80'8'PVC, 2 MAN HOLES-2ND ST W -TIF 10/18/1991 10,220 2.34 23,870 0%0 0 Collection Lines GREENACRES SEWER SYSTEM-5750' 8''1/31/1992 54,873 2.27 124,307 100% 54,873 124,307 Collection Lift Station 2 GENERATORS FOR LIFT #2 & LIFT #3 11/20/1992 49,197 2.27 111,450 100% 49,197 111,450 WWTP WWTP Contributed '85 WWTP-EPA PROJECT-revised70.8%G 1/1/1993 1,613,129 2.17 3,496,495 29% 471,034 1,020,977 WWTP WWTP Contributed 1992 ADV BIOLOGICAL FAC. 52% EPA 1/1/1993 11,064,294 2.17 23,982,123 48% 5,310,861 11,511,419 WWTP WWTP WWTP ADDITIONAL COSTS, PAVING 6/30/1993 22,545 2.17 48,866 100% 22,545 48,866 WWTP WWTP WWTP FINAL PAY CONTRACT & ENGINEER 6/30/1993 26,099 2.17 56,570 100% 26,099 56,570 Collection Lines 2ND ST. EAST 13'8' SEWER REHAB 8/13/1993 17,796 2.17 38,573 100% 17,796 38,573 Collection Lift Station LIFT STATION #1 BYPASS 907' 8' SDR 8/31/1993 47,055 2.17 101,993 100% 47,055 101,993 Collection Lines Contributed 1225' 8' 18TH ST E. & 5TH AVE 80% D 12/31/1993 74,996 2.17 162,555 20% 14,999 32,511 Collection Lines CITY'S INTEREST IN EVERGREEN TRUNK 5/13/1994 43,091 2.09 89,980 100% 43,091 89,980 WWTP WWTP 4' SIDEWALK; 6' DRIVEWAY 5/17/1994 6,559 2.09 13,696 100% 6,559 13,696 General Plant Equipment 94 IHC VAC-CON (299)5/17/1994 148,995 2.09 311,126 0%0 0 WWTP WWTP CONTROL ROOM CABINETRY/STORAGE UNIT 5/31/1994 2,497 2.09 5,214 100% 2,497 5,214 WWTP Equipment PORTABLE SAMPLER ISCO MODEL 3700-01 6/21/1994 3,175 2.09 6,630 100% 3,175 6,630Page 9 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP WWTP FLOC TANK MIXER 6/30/1994 3,253 2.09 6,792 100% 3,253 6,792 Collection Lift Station Contributed LIFT STATION #13 JUNIPER BEND D 6/30/1994 37,002 2.09 77,266 0%0 0 Collection Lines Contributed 834' 8', 410' 4' JUNIPER BEND D 6/30/1994 62,200 2.09 129,884 0%0 0 Collection Lines Contributed 322' 8', 175'4', 330' 2' PARKWAY D 6/30/1994 41,350 2.09 86,346 0%0 0 Collection Lines Contributed 262' 12', 268' 8' BLUESTONE DR D 6/30/1994 26,500 2.09 55,336 0%0 0 Collection Lines Contributed 319' 8' SDR GREEN COVE D 6/30/1994 15,950 2.09 33,306 0%0 0 Collection Lines Contributed 205' 8' SDR CAMELOT D 6/30/1994 10,250 2.09 21,404 0%0 0 Collection Lines Contributed 802' 8' SDR GARDENWAY D 6/30/1994 40,100 2.09 83,735 0%0 0 Collection Lines Contributed 801' 8' SDR DARLINGTON D 6/30/1994 40,050 2.09 83,631 0%0 0 Collection Lines Contributed 40' 12', 1017' 8' SO. MEADOWS D 6/30/1994 52,850 2.09 110,360 0%0 0 Collection Lines Contributed 236' 8' DUN MOVIN D 6/30/1994 11,800 2.09 24,640 0%0 0 Collection Lines Contributed 585' 8' SDR KELLY ROAD D 6/30/1994 29,250 2.09 61,079 0%0 0 Collection Lines Contributed 1045' 8' SDR LIBERTY VILLAGE D 6/30/1994 52,250 2.09 109,107 0%0 0 Collection Lines Contributed 820' 8' SDR MEADOW PARK SUBDIV D 6/30/1994 41,000 2.09 85,615 0%0 0 Collection Lines Contributed 950' 8', 750' 4' GREENACRES W. D 6/30/1994 85,000 2.09 177,494 0%0 0 Collection Lines 175' 4' SDR 18TH ST E.6/30/1994 6,125 2.09 12,790 100% 6,125 12,790 Collection Lines 160' 6' SDR HERITAGE PARK 6/30/1994 5,600 2.09 11,694 100% 5,600 11,694 Collection Lines Contributed 1297' 8' SDR GLENWOOD DRIVE D 6/30/1994 64,850 2.09 135,418 0%0 0 Collection Lines Contributed 316' 8' SDR SUNBURST COURT D 6/30/1994 15,800 2.09 32,993 0%0 0 Collection Lines Contributed 285' 8' SDR LAMBERT COURT D 6/30/1994 14,250 2.09 29,756 0%0 0 Collection Lines Contributed 300' 8' SDR JUBILEE COURT D 6/30/1994 15,000 2.09 31,322 0%0 0 Collection Lines Contributed 285' 8' SDR BING COURT D 6/30/1994 14,250 2.09 29,756 0%0 0 WWTP WWTP ELECTRIC FOR DIGESTER TO MAIN BLDG 8/31/1994 14,701 2.09 30,699 100% 14,701 30,699 WWTP WWTP GORMAN-RUPP 4' TRASH PUMP/TRAILER 8/31/1994 14,335 2.09 29,934 100% 14,335 29,934 WWTP WWTP (2) SCUM PUMPS/MOYNO PUMPS 9/16/1994 23,201 2.09 48,447 100% 23,201 48,447 WWTP WWTP DIGESTER BUILDING ROOF 9/16/1994 20,108 2.09 41,989 100% 20,108 41,989 WWTP WWTP GAS DETECTION SYSTEM 9/16/1994 12,142 2.09 25,354 100% 12,142 25,354 WWTP WWTP NON-POTABLE WATER LINE 10/31/1994 2,879 2.09 6,011 100% 2,879 6,011 WWTP WWTP ALUMINUM WALKWAY OF SCUM TROUGHS 11/9/1994 9,663 2.09 20,178 100% 9,663 20,178 Collection Lines Contributed 810'8',981'12'PVC-ASHLEY PARK D 6/30/1995 58,635 2.06 121,030 0%0 0 Collection Lines 263'8' COURTYARD APTS 6/30/1995 7,890 2.06 16,286 100% 7,890 16,286 Collection Lines Contributed 2572'8' GREENBRIAR SUBDIVISION D 6/30/1995 77,160 2.06 159,267 0%0 0 Collection Lines Contributed 1005' 8' SOUTH MEADOWS D 6/30/1995 30,150 2.06 62,233 0%0 0 Collection Lines Contributed 369'8' PVC-WESTWIND VILLAGE APTS D 6/30/1995 11,070 2.06 22,850 0%0 0 Collection Lift Station Contributed LIFT #10 GLACIER VIEW GREENS D 7/1/1995 65,000 2.06 134,168 0%0 0 Collection Lift Station Contributed LIFT STATION #14 PARKWAY D 7/1/1995 25,000 2.06 51,603 0%0 0 Collection Lines 2ND ST. E. SLIPLINE PROJ 8/31/1995 98,646 2.06 203,617 100% 98,646 203,617 WWTP WWTP BELT FILTER PRESS MIXER 10/3/1995 2,938 2.06 6,064 100% 2,938 6,064 WWTP WWTP LAB MICROSCOPE 11/28/1995 3,516 2.06 7,258 100% 3,516 7,258 General Plant Equipment TRENCH BOX (SEE WATER ALSO)12/5/1995 4,999 2.06 10,319 0%0 0 Collection Lines 2333' 8';12'10' 5TH AVE E -SID 341 12/31/1995 129,848 2.06 268,022 100% 129,848 268,022 Collection Lift Station Contributed LIFT #9 FAIRWAY BLVD D 1/1/1996 85,000 2.01 170,799 0%0 0 Collection Lift Station Contributed LIFT #11 E. NICHOLAS D 1/1/1996 35,000 2.01 70,329 0%0 0 Collection Lift Station Contributed LIFT #12 BUFFALO STAGE D 1/1/1996 35,000 2.01 70,329 0%0 0 Collection Lift Station Contributed LIFT ST #6 -GATEWAY/2 MILE DR. D 6/30/1996 45,000 2.01 90,423 0%0 0 Collection Lift Station Contributed LIFT #15 BELMAR D 6/30/1996 25,000 2.01 50,235 0%0 0Page 10 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Collection Lines Contributed 1140'8',360'4' BELMAR SUBD. D 6/30/1996 41,400 2.01 83,189 0%0 0 Collection Lines Contributed 225'8' GLACIER VILLAGE GREENS V D 6/30/1996 6,750 2.01 13,563 0%0 0 Collection Lines Contributed 1065'10',292'8'GLACIER VILLAGE GR D 6/30/1996 46,035 2.01 92,502 0%0 0 Collection Lines Contributed 753'8' MERIDIAN POINTE APTS D 6/30/1996 22,590 2.01 45,392 0%0 0 Collection Lines Contributed 92'8' WOODLAND STORAGE UNITS D 6/30/1996 2,760 2.01 5,546 0%0 0 Collection Lines Contributed 1238'8'WOODLAND PARK DR EXTENSION D 6/30/1996 39,215 2.01 78,798 0%0 0 Collection Lines Contributed 70'8' WOOD/KNAFF SEWER EXT. D 6/30/1996 2,100 2.01 4,220 0%0 0 Collection Lines Contributed 560'8' KELLY RD SEWER EXT. D 6/30/1996 16,800 2.01 33,758 0%0 0 Collection Lines Contributed 550'12' FARM & HOME SUPPLY/HWY93 D 6/30/1996 20,350 2.01 40,891 0%0 0 Collection Lines Contributed 691'8' SO MEADOWS PHASE IV D 6/30/1996 20,730 2.01 41,655 0%0 0 Collection Lines Contributed MANHOLE REHAB-10 MANHOLE TIF 7/8/1996 12,870 2.01 25,861 0%0 0 WWTP WWTP EFFLUENT SAMPLER & SUCTION LINE 8/20/1996 3,875 2.01 7,786 100% 3,875 7,786 Collection Lines Contributed 2738'8' WOODLAND COURT SUBD. CDBG 12/31/1996 156,830 2.01 315,133 0%0 0 Collection Lines Contributed 580'8' TETON TERRACE CDBG 12/31/1996 30,480 2.01 61,246 0%0 0 Collection Lines GREENACRES SEWER ENGINEERING 2/15/1997 7,354 1.94 14,254 100% 7,354 14,254 WWTP Land LOT 39 SO MEADOWS (1/3)3/14/1997 2,694 1.94 5,221 100% 2,694 5,221 Collection Lines MANHOLE 2ND ST E. BETWEEN 4TH & 5TH 5/30/1997 12,575 1.94 24,375 100% 12,575 24,375 Collection Lines Contributed 1432'8' BLUESTONE D 6/30/1997 42,960 1.94 83,271 0%0 0 Collection Lines Contributed 1030' 8' MEADOW PARK PHASE II D 6/30/1997 30,900 1.94 59,895 0%0 0 Collection Lines Contributed 1206' 8' BUFFALO STAGE PHASE II D 6/30/1997 36,180 1.94 70,129 0%0 0 Collection Lines Contributed 1398' 8' SUNRISE VIEW ESTATES D 6/30/1997 41,940 1.94 81,294 0%0 0 Collection Lines Contributed 3002' 8' LONEPINE VIEW ESTATES D 6/30/1997 90,060 1.94 174,567 0%0 0 Collection Lines Contributed 441' 8' ASHLEY PARK PHASE II D 6/30/1997 13,230 1.94 25,644 0%0 0 General Plant Equipment OLYMPIAN PORTABLE GENERATOR (260)9/16/1997 34,995 1.94 67,833 0%0 0 Collection Lift Station ELKS LIFT STATION #2 9/30/1997 293,396 1.94 568,703 100% 293,396 568,703 General Plant Equipment 6 DIALOG PLUS AUTO ALARM DIALERS 12/2/1997 8,577 1.94 16,625 0%0 0 WWTP WWTP BIOCELLS-ELECTRIC ACTUATORS & PROBE 12/31/1997 26,482 1.94 51,332 100% 26,482 51,332 Collection Lines 609' 8' -6TH ALLEY WN 12/31/1997 89,059 1.94 172,628 100% 89,059 172,628 WWTP WWTP EFFLUENT PIPE-AERATION BASIN 1/31/1998 6,952 1.91 13,262 100% 6,952 13,262 WWTP WWTP DILUTION WATER VALVE 4/30/1998 5,518 1.91 10,526 100% 5,518 10,526 WWTP WWTP DIGESTER FACILITY ENGINEERING &SPEC 6/30/1998 27,533 1.91 52,522 100% 27,533 52,522 Collection Lift Station Contributed LIFT STATION #5A GREENACRES W D 6/30/1998 20,000 1.91 38,151 0%0 0 Collection Lines Contributed 187' 8',370'2'FM-GREENACRES W#3 D 6/30/1998 15,000 1.91 28,614 0%0 0 Collection Lines Contributed 6,562 8' BUFFALO COMMONS D 6/30/1998 178,069 1.91 339,678 0%0 0 Collection Lines 770' 8' HILLTOP AVE/SALISH COURT 6/30/1998 35,000 1.91 66,765 100% 35,000 66,765 Collection Lines Contributed 246' 10''; 1ST ALLEY E./CENTER TIF 7/31/1998 27,000 1.91 51,504 0%0 0 Collection Lines Contributed 1350'4''; 425'3'' -BALLFIELD A-TIF 10/30/1998 36,927 1.91 70,441 0%0 0 WWTP WWTP DIGESTER/FERMENTOR COATINGS &REPAIR 12/31/1998 330,603 1.91 630,648 100% 330,603 630,648 General Plant Equipment ADG-UTILTIY BILLING PROGRAM 4/1/1999 9,862 1.86 18,380 0%0 0 General Plant Vehicle 99 GMC 3/4T 4X4 (259)4/1/1999 21,181 1.86 39,477 0%0 0 WWTP WWTP FERMENTER CHOPPER PUMP 5/14/1999 12,931 1.86 24,102 100% 12,931 24,102 General Plant Equipment Contributed 99 CAT 416C BACKHOE 50% (286)5/14/1999 27,507 1.86 51,268 0%0 0 General Plant Equipment GMC BUMPER CRANE 6/8/1999 3,685 1.86 6,868 0%0 0 Collection Lift Station Contributed lift station #5 Greenacres D 6/30/1999 187,261 1.86 349,018 0%0 0 Collection Lines Contributed 873'8'' -BUFFALO STAGE PHASE III D 6/30/1999 24,980 1.86 46,558 0%0 0 Collection Lines Contributed 1263'10'';2857'8'';1450'6'' WILLOWS D 6/30/1999 167,326 1.86 311,863 0%0 0Page 11 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Collection Lines Contributed SEWER/STORM IMP. CITY WIDE 94.7%TIF 8/31/1999 374,765 1.86 698,489 5% 19,863 37,020 Collection Lines Contributed 100'12'',930'8'' DALEY FIELD -ATIF 9/10/1999 12,348 1.86 23,014 0%0 0 Collection Lines Contributed DALEY FIELD SEWER EXTENSION D 9/10/1999 6,592 1.86 12,287 0%0 0 WWTP WWTP DIGESTER REHAB INSULATION,ETC 10/30/1999 10,336 1.86 19,264 100% 10,336 19,264 General Plant Vehicle 2000 DODGE DAKOTA 4 X 4 PICKUP 12/7/1999 20,614 1.86 38,420 0%0 0 General Plant Equipment 1/3 INT. JOHN DEERE LOADER (370)3/7/2000 34,483 1.82 62,597 0%0 0 WWTP Equipment GAS MONITOR/GENERATOR 3/10/2000 15,160 1.82 27,520 100% 15,160 27,520 WWTP Equipment BIOSOLIDS TRUCK (264)6/30/2000 102,723 1.82 186,470 100% 102,723 186,470 WWTP WWTP HEADWORKS/GRIT SYSTEM EVALUATION 6/30/2000 9,467 1.82 17,184 100% 9,467 17,184 Collection Lift Station Contributed LIFT #16 WILLOWS D 6/30/2000 52,500 1.82 95,302 0%0 0 Collection Lift Station WOODLAND PARK 2 250GAL. TANKS/LINES 6/30/2000 17,685 1.82 32,103 100% 17,685 32,103 Collection Lines Contributed 430'10''-E IDAHO BTN 3RD/4TH D 9/30/2000 9,632 1.82 17,485 100% 9,632 17,485 Collection Lines 2nd ALLEY E SEWER REPLACEMENT 12/20/2000 122,926 1.82 223,144 100% 122,926 223,144 WWTP WWTP HEADWORKS GRIT REMOVAL PUMP 2/1/2001 11,232 1.78 20,026 100% 11,232 20,026 General Plant Equipment HEATED ASPHALT PATCHER 4/17/2001 13,595 1.78 24,238 0%0 0 General Plant Equipment SEWER EMERGENCY PUMP 6/15/2001 14,580 1.78 25,994 0%0 0 Collection Lines Contributed 1534'8''-ASHLEY PK PH III D 6/30/2001 27,612 1.78 49,229 0%0 0 Collection Lines Contributed 392'8''-RANCHVIEW SUB D 6/30/2001 7,526 1.78 13,419 0%0 0 Collection Lines Contributed 600'8''-BUFFALO STG PHS IV D 6/30/2001 11,520 1.78 20,539 0%0 0 Collection Lines Contributed 1447'8''-BUFFALO STG PHS V D 6/30/2001 28,940 1.78 51,597 0%0 0 Collection Lines Contributed 1350'8''-GREAT VIEW DRIVE D 6/30/2001 25,920 1.78 46,212 0%0 0 General Plant Vehicle 99 3/4T CHEVY W/V-PLOW/50% (214)8/21/2001 13,333 1.78 23,771 0%0 0 Collection Lift Station Contributed HOME DEPOT LIFT STATION D 9/30/2001 145,000 1.78 258,518 0%0 0 Collection Lines Contributed MTN VW PLZ PH1-VARIOUS SIZES D 9/30/2001 203,522 1.78 362,857 0%0 0 General Plant Equipment Contributed SURVEY GRADE GPS MAPPING EQIP 30%11/6/2001 10,333 1.78 18,423 0%0 0 WWTP WWTP DIGESTER ALARM/VENTILLATION 12/31/2001 13,437 1.78 23,957 100% 13,437 23,957 Collection Lines 1.5''SPECTRUM MTRS(12)RADIO RD PROG 12/31/2001 10,157 1.78 18,108 100% 10,157 18,108 Collection Lines 2''SPECTRUM MTR(21)RADIO READ PROG 12/31/2001 26,709 1.78 47,619 100% 26,709 47,619 Collection Lines 3''SPECTRUM MTRS(3)RADIO READ PROG 12/31/2001 8,156 1.78 14,542 100% 8,156 14,542 Collection Lines Contributed MRDN BUS.PRK/MRDN&CNTR-8''X501' D 12/31/2001 23,769 1.78 42,377 0%0 0 WWTP WWTP CONTROL RM PC/SFTWR/PROGRAMMING 1/22/2002 17,147 1.73 29,618 100% 17,147 29,618 WWTP WWTP FERMENTER MIXER 3/15/2002 13,406 1.73 23,156 100% 13,406 23,156 WWTP Equipment KUBOTA BX2200D TRACTOR/MOWER/LOADER 3/28/2002 12,375 1.73 21,375 100% 12,375 21,375 WWTP WWTP VFD MOTOR CONTROL UNITS 3/28/2002 17,178 1.73 29,671 100% 17,178 29,671 WWTP WWTP VALVES/METERS 6/30/2002 11,780 1.73 20,347 100% 11,780 20,347 Collection Lines Contributed E CA ALLEY BTN 7TH&8TH-8''X220' D 6/30/2002 8,300 1.73 14,336 0%0 0 Collection Lines Contributed L SHUMAN-ALLEY BTN 8TH&9TH-8''X108'D 6/30/2002 3,703 1.73 6,396 0%0 0 Collection Lines Contributed STRATFORD PH 1-8''X1201' D 6/30/2002 31,209 1.73 53,906 0%0 0 Collection Lines Contributed SUNNYVIEW RECONSTRUCT SID 6/30/2002 73,099 1.73 126,261 0%0 0 Collection Lines MANHOLE REPAIRS FY03 9/30/2002 12,710 1.73 21,953 100% 12,710 21,953 WWTP WWTP LIFT STATION PLC UNITS 4/14/2003 9,417 1.69 15,886 100% 9,417 15,886 WWTP Equipment 2003 KENWORTH SLUDGE TRUCK (207)6/30/2003 105,892 1.69 178,640 100% 105,892 178,640 WWTP WWTP WATER FACILITY MASTER PLAN 6/30/2003 23,556 1.69 39,738 100% 23,556 39,738 WWTP WWTP DAF AIR BUBBLE DIFFUSER PUMPING SYS 6/30/2003 13,847 1.69 23,360 100% 13,847 23,360 WWTP WWTP FERMENTER MIXER 6/30/2003 13,231 1.69 22,321 100% 13,231 22,321 WWTP WWTP COLLECTING EQUIPMENT 6/30/2003 20,440 1.69 34,482 100% 20,440 34,482Page 12 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP WWTP PLANT EXPANSION ENGINEERING REPORT 6/30/2003 9,735 1.69 16,423 100% 9,735 16,423 Collection Lines Contributed SUNNYSIDE PH I D 6/30/2003 14,008 1.69 23,632 0%0 0 Collection Lines Contributed JOHNSON/BURTON-2450 HWY 93 S D 6/30/2003 26,550 1.69 44,790 0%0 0 Collection Lines Contributed STRATFORD VILLAGE PH II D 6/30/2003 32,857 1.69 55,430 0%0 0 Collection Lines Contributed NORTHVIEW PH I-3 MI DR&N RIDING D 6/30/2003 62,495 1.69 105,429 0%0 0 Collection Lines Contributed ASHLEY PARK PH 4 D 6/30/2003 55,092 1.69 92,941 0%0 0 General Plant Equipment WATER FACILITY MASTER PLAN 6/30/2003 84,096 1.69 141,871 0%0 0 General Plant Equipment Contributed OPEN BAY EQUIPMENT STORAGE BLDG 50%11/12/2003 72,000 1.69 121,464 0%0 0 General Plant Equipment FY03 RATE STUDY 11/12/2003 38,422 1.69 64,818 0%0 0 WWTP WWTP MAIN BLDG HVAC UNIT 4/1/2004 12,950 1.59 20,554 100% 12,950 20,554 WWTP WWTP BIOCELL DISSOLVED O2 & ACTUATORS 4/20/2004 25,419 1.59 40,344 100% 25,419 40,344 WWTP WWTP DIGESTER FACILITY MAIN BOILER 4/20/2004 29,755 1.59 47,227 100% 29,755 47,227 WWTP WWTP PRESSING AREA CONTROL UNITS 6/30/2004 16,546 1.59 26,262 100% 16,546 26,262 WWTP WWTP LAB EQUIPMENT 6/30/2004 5,329 1.59 8,458 100% 5,329 8,458 Collection Lift Station Contributed ASHLEY PK PH V-#18 D 6/30/2004 39,500 1.59 62,694 0%0 0 Collection Lift Station Contributed BL HERON PH I-#19 D 6/30/2004 50,000 1.59 79,359 0%0 0 Collection Lift Station VILLAGE GRNS PH 17&19-#20 6/30/2004 50,000 1.59 79,359 100% 50,000 79,359 Collection Lines Contributed ASHLEY PK PH V/944'4'' 1829'8'' D 6/30/2004 53,850 1.59 85,470 0%0 0 Collection Lines Contributed BL HERON PH I/2646'6'' 3290'8'' D 6/30/2004 141,776 1.59 225,024 0%0 0 Collection Lines Contributed VILLAGE GRNS PH 14/494'8'' D 6/30/2004 17,051 1.59 27,063 0%0 0 Collection Lines Contributed VLLG GRNS PH 17&19/640'4'' 1235'8'' D 6/30/2004 41,942 1.59 66,570 0%0 0 Collection Lines Contributed GLACIER COMMONS/5424'10'' D 6/30/2004 151,099 1.59 239,822 0%0 0 Collection Lines Contributed J&L SUBD/50'8'' D 6/30/2004 1,074 1.59 1,705 0%0 0 Collection Lines Contributed N VIEW HTS PH II/1021'8'' D 6/30/2004 29,663 1.59 47,081 0%0 0 Collection Lines Contributed SPEER EXT/60'8'' D 6/30/2004 2,576 1.59 4,089 0%0 0 Collection Lines Contributed SUNNYSIDE SUB PH II/1734'8'' D 6/30/2004 34,000 1.59 53,964 0%0 0 Collection Lines MANHOLE REPAIRS FY04 6/30/2004 10,000 1.59 15,872 100% 10,000 15,872 General Plant Equipment Contributed 05 INTERNATIONAL VAC-CON/80% (213)8/24/2004 175,555 1.59 278,638 0%0 0 WWTP WWTP BACKUP BOILER 11/23/2004 12,807 1.59 20,327 100% 12,807 20,327 WWTP Equipment 2005 GMC SIERRA 3/4T 4X4 (208)2/18/2005 18,106 1.52 27,460 100% 18,106 27,460 WWTP Equipment 2005 GMC SIERRA 3/4T 4X4 W/PLOW 2/21/2005 25,468 1.52 38,625 100% 25,468 38,625 General Plant Equipment Contributed INGERSOLL-RAND ROLLER/50%WTR (271)2/28/2005 12,486 1.52 18,936 0%0 0 General Plant Vehicle Contributed 05 GMC SAVANA UTILITY VAN/17% (426)4/4/2005 2,286 1.52 3,467 0%0 0 General Plant Vehicle Contributed 05 GMC SAVANA UTILITY VAN/17% (220)4/4/2005 2,286 1.52 3,467 0%0 0 WWTP WWTP PORTION OF PLANT PLC 6/30/2005 24,801 1.52 37,615 100% 24,801 37,615 WWTP WWTP E PLANT BOUNDARY SECTION OF FENCING 6/30/2005 10,520 1.52 15,955 100% 10,520 15,955 WWTP WWTP SECONDARY CLARIFIER CDU'S 6/30/2005 231,348 1.52 350,869 100% 231,348 350,869 WWTP WWTP DIGESTER MIX PUMP 6/30/2005 7,016 1.52 10,640 100% 7,016 10,640 WWTP WWTP POLYMER PUMP 6/30/2005 3,515 1.52 5,331 100% 3,515 5,331 Collection Lift Station LIFT ST #22-106 CEMETARY RD 6/30/2005 339,765 1.52 515,298 100% 339,765 515,298 Collection Lift Station FY05 LIBERTY ST LIFT STN-CITY 6/30/2005 129,658 1.52 196,643 100% 129,658 196,643 Collection Lift Station Contributed EMP DR&HILL DR #24 D 6/30/2005 63,822 1.52 96,794 0%0 0 Collection Lift Station Contributed 101 RUSSELL DR #25 D 6/30/2005 34,950 1.52 53,006 0%0 0 Collection Lift Station Contributed 1992 TEAL DR #23 D 6/30/2005 78,000 1.52 118,297 0%0 0 Collection Lines 9384'8''/351'10''/1519'12''/233'18''6/30/2005 1,124,374 1.52 1,705,260 100% 1,124,374 1,705,260 Collection Lines Contributed ASHLEY PK PH VI-490'8'' D 6/30/2005 23,663 1.52 35,888 0%0 0Page 13 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Collection Lines Contributed ASHLEY PK PH VII-1506'8'' D 6/30/2005 74,404 1.52 112,843 0%0 0 Collection Lines Contributed BLUE HRN PH II-758'8'' D 6/30/2005 39,234 1.52 59,503 0%0 0 Collection Lines Contributed DALEY FIELD LOT 3-604'8'' D 6/30/2005 30,556 1.52 46,342 0%0 0 Collection Lines Contributed EMPIR EST PH I&II-2007'6''/4758'8'' D 6/30/2005 275,796 1.52 418,281 0%0 0 Collection Lines Contributed EMPIRE EST PH III-1921'8'' D 6/30/2005 94,722 1.52 143,658 0%0 0 Collection Lines Contributed GLACIER VILL GRNS PH 20-980'8'' D 6/30/2005 52,753 1.52 80,007 0%0 0 Collection Lines Contributed LEISURE HTS PH I-2013'8'' D 6/30/2005 106,061 1.52 160,855 0%0 0 Collection Lines Contributed MUSKRAT SLOUGH-65'4''/903'8'' D 6/30/2005 52,340 1.52 79,380 0%0 0 Collection Lines Contributed NORTHLAND PH I-1527'8'' D 6/30/2005 78,958 1.52 119,750 0%0 0 Collection Lines Contributed RIVER GLEN-570'8'' D 6/30/2005 32,658 1.52 49,530 0%0 0 Collection Lines Contributed W VIEW EST(SECT 36)-7250'12'' D 6/30/2005 415,323 1.52 629,892 0%0 0 Collection Lines Contributed SPRING PRAIRIE PH I-1524'8'' D 6/30/2005 77,010 1.52 116,796 0%0 0 Collection Lines Contributed STRTFRD VILL PH III-880'4''/2178'8''D 6/30/2005 119,222 1.52 180,816 0%0 0 Collection Lines Contributed 3 MI-2503'8'' D 6/30/2005 127,915 1.52 194,000 0%0 0 Collection Lines Contributed W VIEW BUS. CNTR-393'8'' D 6/30/2005 22,955 1.52 34,814 0%0 0 WWTP WWTP SECONDARY CLARIFIER PROJECT 10/30/2005 288,569 1.52 437,653 100% 288,569 437,653 WWTP WWTP DIGESTER MIX PUMP 12/15/2005 42,502 1.52 64,461 100% 42,502 64,461 WWTP WWTP MAIN BUILDING MUA SYSTEM 2/22/2006 38,129 1.46 55,551 100% 38,129 55,551 Collection Lift Station LIFT #29-BOWSER CREEK SUBDIVISION 3/31/2006 277,758 1.46 404,668 100% 277,758 404,668 WWTP WWTP BELT FILTER PRESS AREA CONTROL SYS 4/17/2006 26,353 1.46 38,394 100% 26,353 38,394 WWTP WWTP BIOREACTOR DISSOLVED OXYGN MONITORS 5/9/2006 8,299 1.46 12,090 100% 8,299 12,090 General Plant Vehicle 06 CHEVROLET K2500 (288)6/13/2006 19,431 1.46 28,309 0%0 0 WWTP Equipment Contributed 06 GMC CANYON 20%6/21/2006 3,599 1.46 5,244 80% 2,879 4,195 General Plant Vehicle Contributed 06 GMC CANYON 20%6/21/2006 4,457 1.46 6,494 0%0 0 Collection Lift Station BRIDGE FOOTING REPLACEMENT 6/30/2006 22,390 1.46 32,620 100% 22,390 32,620 Collection Lift Station Contributed #28-COTTONWOOD PK SUBDIVISION D 6/30/2006 77,550 1.46 112,983 0%0 0 Collection Lift Station Contributed #27-THE GREENERY D 6/30/2006 73,300 1.46 106,791 0%0 0 Collection Lines Contributed 1410'8''-COTTONWOOD PK SUB D 6/30/2006 54,603 1.46 79,552 0%0 0 Collection Lines Contributed 1075'8''-BLUE HERON PH3 D 6/30/2006 42,765 1.46 62,305 0%0 0 Collection Lines Contributed 4238'8''-EMPIRE ESTATES PH3&4 D 6/30/2006 158,902 1.46 231,506 0%0 0 Collection Lines Contributed 963'8''-GLACIER HIGH D 6/30/2006 59,914 1.46 87,289 0%0 0 Collection Lines Contributed 840'8''-SINOPAH D 6/30/2006 30,527 1.46 44,475 0%0 0 Collection Lines Contributed 605'8''-DAILY FIELD SUB LOT 3 D 6/30/2006 23,411 1.46 34,108 0%0 0 Collection Lines Contributed 3303'8''-GLACIER VILLAGE GREENS D 6/30/2006 127,215 1.46 185,341 0%0 0 Collection Lines Contributed 1450'8''-ASHLEY PK PH 8 D 6/30/2006 54,101 1.46 78,820 0%0 0 Collection Lines Contributed 440'8''-STRATFORD VILLAGE PH 4 D 6/30/2006 18,435 1.46 26,858 0%0 0 Collection Lines Contributed 610'8''-THE GREENERY D 6/30/2006 25,285 1.46 36,838 0%0 0 Collection Lines Contributed 1238'8''/550'12''-SPRING PRAIRIE D 6/30/2006 66,255 1.46 96,528 0%0 0 Collection Lines Contributed 5975'12''-SECT.36 WTR&SWR D 6/30/2006 273,225 1.46 398,064 0%0 0 Collection Lines Contributed 1138'8''-W VIEW ESTATES PH 1 D 6/30/2006 41,232 1.46 60,071 0%0 0 Collection Lines Contributed 1875'8''-LEISURE HTS PH II D 6/30/2006 75,505 1.46 110,004 0%0 0 WWTP WWTP BIOREACTOR GEAR BOXES 7/1/2006 12,095 1.46 17,621 100% 12,095 17,621 WWTP WWTP FY07 PLANT EXP. ENG. REPORT 7/1/2006 119,110 1.46 173,533 100% 119,110 173,533 WWTP WWTP PROG.LOGIC CONTROL UNIT 1/16/2007 166,670 1.42 236,239 100% 166,670 236,239 WWTP WWTP MOVE FENCE TO E BOUNDARY 4/6/2007 7,060 1.42 10,007 100% 7,060 10,007 WWTP WWTP LABORATORY STEAM SCRUBBER 5/8/2007 5,646 1.42 8,003 100% 5,646 8,003Page 14 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP WWTP POLYMER PUMP 5/16/2007 5,097 1.42 7,225 100% 5,097 7,225 Collection Lift Station Contributed #30 STILLWATER BLUFFS D 6/30/2007 70,000 1.42 99,218 0%0 0 Collection Lift Station Contributed #31 & #32 FVCC D 6/30/2007 170,200 1.42 241,242 0%0 0 Collection Lift Station Contributed #33 LONEPINE MDWS D 6/30/2007 342,269 1.42 485,133 0%0 0 Collection Lift Station Contributed #34 OLD SCHOOL ST D 6/30/2007 836,880 1.42 1,186,196 0%0 0 Collection Lines FY07 10'' FORCE TO REPLACE 6''6/30/2007 323,539 1.42 458,586 100% 323,539 458,586 Collection Lines FY07 10'' FORCE TO REPLACE 6''6/30/2007 613,442 1.42 869,495 100% 613,442 869,495 Collection Lines Contributed ASPEN CR PH.1(2827'8''/209'10'') D 6/30/2007 93,167 1.42 132,055 0%0 0 Collection Lines Contributed CASCADE BUS.PK(681'8'') D 6/30/2007 22,678 1.42 32,144 0%0 0 Collection Lines Contributed HUTTON RNCH PH.1(540'8''/4298'12'')D 6/30/2007 122,280 1.42 173,320 0%0 0 Collection Lines Contributed MEADOWS(2582'8'') D 6/30/2007 78,080 1.42 110,670 0%0 0 Collection Lines Contributed MTN VISTA PH.1(1408'8'') D 6/30/2007 55,086 1.42 78,079 0%0 0 Collection Lines Contributed MTN VISTA PH.2(3091'10'') D 6/30/2007 142,748 1.42 202,331 0%0 0 Collection Lines Contributed NORTHLAND PH.1(1531'8'') D 6/30/2007 60,890 1.42 86,305 0%0 0 Collection Lines Contributed NORTHLAND PH.2(2320'8'') D 6/30/2007 91,003 1.42 128,988 0%0 0 Collection Lines Contributed OLD SCHOOL ST(2340'8''/2000'10'') D 6/30/2007 188,019 1.42 266,498 0%0 0 Collection Lines Contributed SPRING CR(8348'8'') D 6/30/2007 327,490 1.42 464,185 0%0 0 Collection Lines Contributed VILLAGE GRNS PH.18(557'8'') D 6/30/2007 21,013 1.42 29,784 0%0 0 Collection Lines Contributed WESTWOOD PK(1472'8'') D 6/30/2007 69,529 1.42 98,550 0%0 0 Collection Lines Contributed FVCC(1020'8'') D 6/30/2007 30,845 1.42 43,719 0%0 0 Collection Lines Contributed HWY 93 S(5250'12''/5224'15'') D 6/30/2007 577,694 1.42 818,825 0%0 0 Collection Lines Contributed LONE PINE MDWS(2785'8'') D 6/30/2007 113,403 1.42 160,738 0%0 0 Collection Lines Contributed STILLWATER BLUFFS(1300'8'') D 6/30/2007 58,074 1.42 82,314 0%0 0 Collection Lines FY07 MANHOLE REHAB (SLIPLINE 8)6/30/2007 38,164 1.42 54,093 100% 38,164 54,093 Collection Lines MERIDIAN-SERVICE LINES 6/30/2007 65,895 1.42 93,399 100% 65,895 93,399 Collection Lines WYOMING ST MAIN(455'8'')+MANHOLE 6/30/2007 23,736 1.42 33,643 100% 23,736 33,643 Collection Lines LIBERTY ST&MERIDIAN MANHOLE 6/30/2007 63,800 1.42 90,430 100% 63,800 90,430 WWTP Equipment R/S 16' ALUMINUM DUMP BODY 12/10/2007 30,385 1.42 43,068 100% 30,385 43,068 Collection Lines JUSTICE CNTR MANHOLE/MN(12'10'')1/1/2008 15,015 1.36 20,401 100% 15,015 20,401 General Plant Vehicle 08 DODGE 1T W/DUMP 1/21/2008 18,079 1.36 24,564 0%0 0 WWTP WWTP MAIN PLANT AIR COMPRESSOR 2/1/2008 22,317 1.36 30,324 100% 22,317 30,324 WWTP WWTP REFRIGERATED LAB SAMPLER 2/4/2008 4,672 1.36 6,348 100% 4,672 6,348 Collection Lift Station FY08 GENERATOR 2/20/2008 45,293 1.36 61,543 100% 45,293 61,543 Collection Lift Station FY08 GENERATOR 2/20/2008 45,293 1.36 61,543 100% 45,293 61,543 Collection Lift Station FY08 GENERATOR 2/20/2008 43,731 1.36 59,419 100% 43,731 59,419 General Plant Equipment FY08 HYSTER-6000 LB CAPACITY 2/29/2008 4,625 1.36 6,284 0%0 0 Collection Lift Station Contributed LIFT ST.#35-THE MEADOWS D 6/30/2008 183,579 1.36 249,439 0%0 0 Collection Lift Station Contributed LIFT ST.#36-US93 N/SILVERBROOK D 6/30/2008 358,971 1.36 487,755 0%0 0 Collection Lift Station Contributed LIFT ST.#38-SILVERBROOK D 6/30/2008 361,847 1.36 491,662 0%0 0 Collection Lines 5TH AVE E SWR MN/MANHOLE(60'6'')6/30/2008 23,451 1.36 31,864 100% 23,451 31,864 Collection Lines Contributed DIAMOND RIDGE(1465'8'') D 6/30/2008 62,001 1.36 84,244 0%0 0 Collection Lines Contributed US93N TO SLVRBRK(SEE REMARKS) D 6/30/2008 709,625 1.36 964,209 0%0 0 Collection Lines Contributed TREELINE RD(39'8''/2139'10'') D 6/30/2008 123,930 1.36 168,391 0%0 0 Collection Lines Contributed SILVERBROOK(SEE REMARKS) D 6/30/2008 1,182,287 1.36 1,606,443 0%0 0 Collection Lines Contributed MTN VISTA PH.3(1170'8'') D 6/30/2008 40,010 1.36 54,364 0%0 0 Collection Lines Contributed HOLIDAY INN EXP(615'8'') D 6/30/2008 20,749 1.36 28,193 0%0 0Page 15 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Collection Lines Contributed GARDNER EXT(1771'8'') D 6/30/2008 53,077 1.36 72,118 0%0 0 Collection Lines Contributed SPRING PRAIRIE/USFG(3000'8'') D 6/30/2008 52,723 1.36 71,637 0%0 0 Collection Lines Contributed RESERVE LP(579'8''/103'12'') D 6/30/2008 11,648 1.36 15,827 0%0 0 Collection Lines Contributed W VIEW EST PH.2(1890'8'') D 6/30/2008 65,200 1.36 88,591 0%0 0 Collection Lines RESERVE LP UPSIZE 6/30/2008 9,525 1.36 12,943 100% 9,525 12,943 General Plant Vehicle Contributed 2009 FORD RANGER (12.5%)2/28/2009 2,256 1.32 2,970 0%0 0 General Plant Vehicle Contributed 2009 FORD RANGER (12.5%)2/28/2009 2,256 1.32 2,970 0%0 0 General Plant Equipment 2009 BOBCAT (20%)3/25/2009 10,784 1.32 14,203 0%0 0 General Plant Equipment MOBILE PIPELINE INSPECTION UNIT 3/31/2009 121,951 1.32 160,606 0%0 0 WWTP WWTP BELT FILTER PRESS CONVEYOR BLT PANS 6/30/2009 12,090 1.32 15,922 100% 12,090 15,922 WWTP WWTP DIG. BLDG WASTE GAS BURNER 6/30/2009 7,425 1.32 9,778 100% 7,425 9,778 WWTP WWTP BIOREACTOR SLIDE GATES 6/30/2009 10,031 1.32 13,211 100% 10,031 13,211 WWTP WWTP SUPERNATENT PUMP IMPELLER/CONE 6/30/2009 4,405 1.32 5,801 100% 4,405 5,801 Collection Lines Contributed TIMBERWOLF PH1A(620'8'') D 6/30/2009 21,469 1.32 28,274 0%0 0 Collection Lines SPRING CK APTS PH 1(542'8'')6/30/2009 24,322 1.32 32,031 100% 24,322 32,031 Collection Lines SHADY GLEN EXTENSION(359'8'')6/30/2009 9,575 1.32 12,609 100% 9,575 12,609 Collection Lines SPRING PRAIRIE UPSIZE 6/30/2009 49,168 1.32 64,753 100% 49,168 64,753 Collection Lines SPRING CREEK ESTATES (#38)6/30/2009 40,000 1.32 52,679 100% 40,000 52,679 WWTP WWTP SITEWORK 7/1/2009 2,155,569 1.32 2,838,817 100% 2,155,569 2,838,817 WWTP WWTP TRUCK STORAGE BUILDING 7/1/2009 501,588 1.32 660,576 100% 501,588 660,576 WWTP WWTP EXPANSION PROJECT 7/1/2009 19,439,081 1.32 25,600,663 100% 19,439,081 25,600,663 WWTP WWTP FY10 REPLACE GAS MONITORING SYSTEM 11/19/2009 16,617 1.32 21,885 100% 16,617 21,885 WWTP WWTP FY10 REBUILD GRINDER/SHREDDER 6/9/2010 9,750 1.28 12,509 100% 9,750 12,509 Collection Lift Station FY10 REPLACE PUMP-LIFT ST #10 6/30/2010 9,815 1.28 12,592 100% 9,815 12,592 Collection Lines FY10 UPGRD-245'10''/2205'15''-EQUIP 6/30/2010 628,107 1.28 805,812 100% 628,107 805,812 Collection Lines Contributed FY10 HUTTON RCH REMOVE/REPLACE MN D 6/30/2010 30,873 1.28 39,608 0%0 0 Collection Lines 93 BYPASS 572'/8'' TIF/GR(74%)6/30/2010 49,423 1.28 63,406 100% 49,423 63,406 Collection Lines 93 BYPASS 1101'6''/653'8'' GR(67%)6/30/2010 183,105 1.28 234,910 100% 183,105 234,910 Collection Lines FY10 SLIPLINE MANHOLE-1405 5TH ST W 6/30/2010 5,000 1.28 6,415 100% 5,000 6,415 Collection Lines FY10-SLIPLINE MANHOLE-1ST AV E&CNTR 6/30/2010 5,000 1.28 6,415 100% 5,000 6,415 Collection Lines Contributed ASHLEY HGTS(1132'8'') D 6/30/2010 31,161 1.28 39,977 0%0 0 WWTP WWTP FY11 FINAL INSPECTION 7/1/2010 10,895 1.28 13,977 100% 10,895 13,977 Collection Lift Station FY11 GRANDVIEW PUMP ST UPGRADE 7/1/2010 8,028 1.28 10,299 100% 8,028 10,299 WWTP WWTP LIFT ST-ELEC. MTR/VAR. SPEED DR.8/18/2010 14,588 1.28 18,715 100% 14,588 18,715 Collection Lines Contributed EAGLE TRANSIT(30'10'') D 6/30/2011 2,910 1.24 3,622 0%0 0 Collection Lines Contributed TRIPLE W-93 S(240'8'') D 6/30/2011 7,980 1.24 9,931 0%0 0 Collection Lines Contributed ACCESS. SP-420 GRANDVW(30'10'') D 6/30/2011 2,910 1.24 3,622 0%0 0 WWTP Equipment FY12 METTLER ANALYTICAL BALANCE 4/19/2012 5,300 1.21 6,430 100% 5,300 6,430 WWTP WWTP FY12 NITROGEN REMOVAL IMPROVES 6/30/2012 25,120 1.21 30,476 100% 25,120 30,476 WWTP WWTP FY12 CONVEYOR BELT CHAIN 6/30/2012 10,545 1.21 12,793 100% 10,545 12,793 WWTP WWTP FY12 2NDARY DIGESTER VALVE REPLACE 6/30/2012 6,559 1.21 7,958 100% 6,559 7,958 Collection Lines Contributed FY12 RESERVE DR S(323'12'') D 6/30/2012 26,229 1.21 31,821 0%0 0 Collection Lift Station FY13 PROTECTIVE STRUCTURE LIFT #5 1/24/2013 4,850 1.18 5,737 100% 4,850 5,737 WWTP WWTP FY13 MAIN BLDG ROOF REPL.6/30/2013 65,786 1.18 77,819 100% 65,786 77,819 Collection Lines Contributed FY12 GREENACRES PROJ(640'4'') D 6/30/2013 16,722 1.18 19,781 0%0 0 General Plant Equipment FY13 SEWAGE DISPOSAL SITE CONST 6/30/2013 8,389 1.18 9,924 0%0 0Page 16 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP WWTP FY14 MAIN BLDG ROOF REPL.8/8/2013 10,321 1.18 12,209 100% 10,321 12,209 Collection Lines Contributed FY14 93N BYPASS @3MI (876'8'') 68%GR 9/5/2013 67,675 1.18 80,054 32% 21,656 25,617 General Plant Equipment Contributed FY14 SURVEY GRADE GPS SYSTEM-25%12/12/2013 7,797 1.18 9,223 0%0 0 General Plant Equipment FY14 HP DESIGNJET T1200 HD PRINTER-25%1/9/2014 5,596 1.15 6,444 0%0 0 WWTP WWTP FY14 PRIMARY DIGESTER LID 4/1/2014 1,159,983 1.15 1,335,787 100% 1,159,983 1,335,787 Collection Lift Station FY14 LIFT STATION SYNCHRONIZATION 4/17/2014 11,285 1.15 12,995 100% 11,285 12,995 Collection Lines FY14 MANHOLE & L.S. REHAB-VARIOUS 5/1/2014 23,300 1.15 26,831 100% 23,300 26,831 General Plant Equipment FY14 ROTATING SCRAPER/ROOTER-LG DIAMETER-50%6/12/2014 3,321 1.15 3,825 0%0 0 WWTP WWTP FY14 DIGESTER BLDG ROOF REPL.6/30/2014 36,305 1.15 41,807 100% 36,305 41,807 Collection Lift Station LIFT ST #17 ENCLOSURE 6/30/2014 4,920 1.15 5,666 100% 4,920 5,666 Collection Lift Station SPRING PR. PH III-LIFT ST.#41 6/30/2014 46,952 1.15 54,068 100% 46,952 54,068 Collection Lines HWY 93 N OF RESERVE-ARMY RESERVE (1402'8'')6/30/2014 35,939 1.15 41,386 100% 35,939 41,386 Collection Lines SPRING PR PH III-TREELINE RD @ 93 (1526'8'')6/30/2014 27,972 1.15 32,211 100% 27,972 32,211 Collection Lines DRUESDOW EXT. (127'8'')6/30/2014 3,608 1.15 4,155 100% 3,608 4,155 WWTP WWTP FY15 PRIMARY DIGESTER LID 1 YR INSPECTION 8/19/2014 7,823 1.15 9,008 100% 7,823 9,008 WWTP WWTP FY15 DIGESTER GAS ROOM PIPING 10/15/2014 98,723 1.15 113,685 100% 98,723 113,685 WWTP WWTP FY15 LIGHTING IMPROVEMENTS 11/25/2014 11,618 1.15 13,379 100% 11,618 13,379 WWTP WWTP FY15 FOAM SEPARATOR PROJECT 11/30/2014 14,180 1.15 16,329 100% 14,180 16,329 Collection Lift Station FY15 LS #11 BACK UP GENERATOR 12/31/2014 23,506 1.15 27,069 100% 23,506 27,069 Collection Lift Station FY15 LS COMMUNICATION UPGRADE 1/31/2015 16,315 1.12 18,321 100% 16,315 18,321 Collection Lines FY15 HWY 93 N BYPASS UTILITY RELOCATE 1/31/2015 11,481 1.12 12,892 100% 11,481 12,892 Collection Lift Station FY15 LS #4,12,13 ENCLOSURE 4/30/2015 10,688 1.12 12,002 100% 10,688 12,002 WWTP Land FY15 646 S MERIDIAN RD 6/30/2015 60,624 1.12 68,079 100% 60,624 68,079 WWTP WWTP FY15 HEADWORKS ROOF LINER REPLACE 6/30/2015 22,000 1.12 24,705 100% 22,000 24,705 WWTP WWTP FY15 LIFT STATION ROOF LINER REPLACE 6/30/2015 22,000 1.12 24,705 100% 22,000 24,705 WWTP WWTP FY15 COAT EQUALIZATION BASIN 6/30/2015 16,669 1.12 18,719 100% 16,669 18,719 WWTP WWTP FY15 ODOR CONTROL BARK 6/30/2015 42,975 1.12 48,259 100% 42,975 48,259 Collection Lines FY15 MAIN BREAK REPAIR - 500 BLK, 3RD ALLEY E/HAWTHORNE W6/30/2015 12,883 1.12 14,467 100% 12,883 14,467 Collection Lines Contributed FY15 FAIRGROUNDS PH 1 (273'8'') DEVELOPER 6/30/2015 17,043 1.12 19,139 0%0 0 Collection Lines Contributed FY15 MOUNTAIN VISTA PH 4A (418'2'') DEVELOPER 6/30/2015 9,719 1.12 10,914 0%0 0 Collection Lines FY16 LS COMMUNICATION UPGRADE 3/1/2016 15,911 1.09 17,379 100% 15,911 17,379 WWTP Equipment 2016 NISSAN FRONTIER SV/PRO 4/27/2016 28,234 1.09 30,839 100% 28,234 30,839 WWTP WWTP FY16 FERMENTER RECIRC PIPING PROJECT 6/30/2016 35,026 1.09 38,258 100% 35,026 38,258 Collection Lines FY16 2ND ALLEY E MAIN REPL (697'8'')6/30/2016 184,010 1.09 200,990 100% 184,010 200,990 Collection Lines Contributed FY16 1ST ALLEY EN MAIN REPL (1097'12'') DEVELOPER 6/30/2016 261,157 1.09 285,255 0%0 0 Collection Lines Contributed FY16 CAPTAINS MARINE (406'8'') DEVELOPER 6/30/2016 20,557 1.09 22,454 0%0 0 Collection Lines Contributed FY16 OWL VIEW TOWNHOUSES SUBD (163'8'') DEVELOPER 6/30/2016 13,596 1.09 14,851 0%0 0 Collection Lines 115,820' 8'' SEWER PIPE 6/30/2016 500,343 1.09 546,512 100% 500,343 546,512 WWTP Equipment KUBOTA MOWER 9/30/2016 8,425 1.09 9,202 100% 8,425 9,202 WWTP Equipment LABCONCO FLASKSCRUBBER 9/30/2016 10,027 1.09 10,953 100% 10,027 10,953 WWTP WWTP LIFTSTATION GREENHECK MAKE UP AIR UNIT 10/4/2016 10,920 1.09 11,928 100% 10,920 11,928 WWTP WWTP 2ND PLANT AIR COMPRESSOR 12/15/2016 23,300 1.09 25,450 100% 23,300 25,450 WWTP WWTP FY17 EG SWR SHED - SAMPLING EQUIP 6/30/2017 23,054 1.06 24,376 100% 23,054 24,376 WWTP WWTP FY17 DIGESTED SLUDGE LINE REPL 6/30/2017 150,512 1.06 159,144 100% 150,512 159,144 WWTP WWTP FY17 REPL STORAGE BLDG ROOF 6/30/2017 16,249 1.06 17,181 100% 16,249 17,181 WWTP WWTP FY17 REPL R.A.S. BLDG ROOF 6/30/2017 18,387 1.06 19,442 100% 18,387 19,442Page 17 of 18 City of Kalispell - Sewer Exhibit 7 Fixed Asset Listing as of June 30, 2018 ENR-CCI 7/1/2019 11,293 Type Function Contributed Description Date Acquired Original Cost ENR Factor Current Cost % Impact Fee Eligible Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost Collection Lines FY17 2ND ALLEY WN MN REPL (1485'10'')6/30/2017 662,510 1.06 700,506 100% 662,510 700,506 Collection Lines FY17 PETERSON SCH ALLEY MN REPL (616'8'')6/30/2017 197,756 1.06 209,098 100% 197,756 209,098 Collection Lines Contributed FY17 MTN VISTA PH 4B (130'2'') DEVELOPER 6/30/2017 3,023 1.06 3,196 0%0 0 Collection Lines 19,984'10'' SEWER PIPE 6/30/2017 97,122 1.06 102,692 100% 97,122 102,692 General Plant Equipment 2017 QUIK-LOK TRENCHLESS MN REPAIR EQUIP 6/30/2017 13,962 1.06 14,763 0%0 0 WWTP WWTP FY18 LIFT STATION PUMP REPLACEMENT (3)10/31/2017 33,610 1.06 35,538 100% 33,610 35,538 General Plant Equipment ROBOTIC TOTAL STATION 11/30/2017 7,004 1.06 7,406 0%0 0 WWTP WWTP FY18 SOLIDS DEWATERING PROJECT 12/31/2017 735,739 1.06 777,935 100% 735,739 777,935 General Plant Equipment FY18 SAND/COLD MIX STORAGE SHED 12/31/2017 48,700 1.06 51,493 0%0 0 WWTP WWTP FY18 MAIN PLANT BOILER REPL.3/31/2018 31,372 1.02 32,027 100% 31,372 32,027 General Plant Equipment 2018 DOOSAN DX85R EXCAVATOR 4/30/2018 43,011 1.02 43,909 0%0 0 General Plant Vehicle 2018 FORD F-250 SD/BOSS PLOW/PIPE RACK 5/31/2018 18,283 1.02 18,665 0%0 0 Collection Lines Contributed FY18 FVCC STUDENT HOUSING (178'3''/280'8'') DEVELOPER 6/30/2018 28,451 1.02 29,045 0%0 0 Collection Lines Contributed FY18 GLACIER VILLAGE GREENS PH 2 (616'8'') DEVELOPER 6/30/2018 33,388 1.02 34,085 0%0 0 Collection Lines Contributed FY18 OWL VIEW LANDING (259'8'') DEVELOPER 6/30/2018 13,287 1.02 13,564 0%0 0 Collection Lines Contributed FY18 PHYSICAL THERAPY ASSOC. (265'8'') DEVELOPER 6/30/2018 19,277 1.02 19,679 0%0 0 Collection Lines Contributed FY18 SOUTHSIDE ESTATES (1350'8'') DEVELOPER 6/30/2018 80,143 1.02 81,816 0%0 0 Total $67,990,740 $116,932,811 $43,164,332 $71,710,452 Summary Table Type Function Original Cost Current Cost Impact Fee Eligible Original Cost Impact Fee Eligible Current Cost WWTP Land $282,137 $967,462 $189,595 $694,244 WWTP WWTP 40,325,567 65,408,648 32,767,728 48,603,818 WWTP Equipment 400,368 667,626 399,648 666,577 $41,008,071 $67,043,736 $33,356,971 $49,964,639 Collection Lift Station $5,294,863 $8,619,424 $1,610,200 $2,664,106 Collection Lines 20,594,036 39,509,600 8,197,162 19,081,707 $25,888,898 $48,129,024 $9,807,362 $21,745,813 General Plant Building $0 $0 $0 $0 General Plant Vehicle 124,461 192,575 0 0 General Plant Equipment 969,311 1,567,476 0 0 $1,093,771 $1,760,051 $0 $0 $67,990,740 $116,932,811 $43,164,332 $71,710,452 Page 18 of 18 Appendix C – Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Total 1 Assisted Living person 0.3 $1,904 2 Bar (no food service) seat 0.02 $127 3 Camps 3.01 Day Camps (no meals served) person 0.06 $381 3.02 Day Camps (meals served) person 0.1 $635 4 Car Wash 4.01 Rollover (automated self-service)bay 16.8 $106,613 4.02 Tunnel (conveyor with attendants)bay 29.6 $187,842 4.03 Hand-held (self-service)bay 1.6 $10,154 5 Children Day Care person 0.06 $381 6 Church (Add for ancillary services)seat 0.016 $102 7 Commercial Uses 7.01 Auto Dealership 1000 sf 0.312 $1,980 7.02 Bakery 1000 sf 0.6 $3,808 7.03 Banks 1000 sf 0.16 $1,015 7.04 Barber Shops 1000 sf 0.8 $5,077 7.05 Beauty Salons 1000 sf 1.4 $8,884 7.06 Carry Out (no seating) 1000 sf 0.8 $5,077 7.07 Convenience Stores 1000 sf 0.72 $4,569 7.08 Department Store w/ Lunch Counter 1000 sf 0.32 $2,031 7.09 Department Store w/o Lunch Counter 1000 sf 0.16 $1,015 7.10 Drug Stores 1000 sf 0.52 $3,300 7.11 Garage (Auto-Truck Repair)1000 sf 0.056 $355 7.12 Hotels/Motels/Extended Stay (add for restaurant) unit 0.48 $3,046 7.13 Laundries and Cleaners 1000 sf 1.24 $7,869 7.14 Laundromats washer 0.74 $4,696 7.15 Medical Office Building Complex 1000 sf 0.52 $3,300 7.16 Mixed or Uncertain Under One Roof 1000 sf 0.72 $4,569 7.17 Office Buildings 1000 sf 0.36 $2,285 7.18 Real Estate Inc. 1000 sf 0.36 $2,285 7.19 Retail Stores (stand-alone pad)1000 sf 0.2 $1,269 7.20 Service Stations 1000 sf 0.72 $4,569 7.21 Shopping Centers/Strip Malls Under One Roof 1000 sf 0.72 $4,569 7.22 Supermarkets 1000 sf 0.8 $5,077 7.23 Warehouses 1000 sf 0.06 $381 8 Country Club (Total Each Fixture Below - Add for food service) Baths bath 1.2 $7,615 Showers shower 2 $12,692 Sinks sink 0.2 $1,269 Toilets toilet 0.6 $3,808 Urinals urinal 0.4 $2,538 9 Dance Hall/Night Club (add for food service) seat 0.02 $127 10 Doctor's Office 1000 sf 2.48 $15,738 11 Dwellings 11.01 Apartments (Use for Multi-family)unit 0.8 $5,077 11.02 Single Family Townhomes: dwelling 1 $6,346 11.03 Single Family Separate: dwelling 1 $6,346 11.04 Tiny Homes (meeting State Definition - 400 sf)dwelling 0.4 $2,538 12 Factories/Manufacturing Plant exclusive industrial wastes person/shift 0.14 $888 13 Fire House person/shift 0.24 $1,523 14 Fraternal Service Organizaions (includes Elks, Knights of Columbus) 1000 sf 0.56 $3,554 15 Funeral Home TBD TBD $0 16 Group Homes person 0.3 $1,904 17 Health Club 17.1 With Pools (Total Each Fixture Below) Showers shower 1.82 $11,550 Sinks sink 0.12 $762 Toilets toilet 0.4 $2,538 Urinals urinal 0.26 $1,650 17.2 Without Pools (Total Each Fixture Below) Showers shower 1.3 $8,250 Sinks sink 0.12 $762 Toilets toilet 0.4 $2,538 Urinals urinal 0.26 $1,650 18 Hospitals bed 1.4 $8,884 19 Library 1000 sf 0.4 $2,538 20 Marinas slip 0.1 $635 21 Mobile Home Parks space 0.8 $5,077 22 Nursery School child 0.016 $102 23 Nursing Homes bed 0.5 $3,173 24 Post Office 24.01 Community 1000 sf 0.256 $1,625 24.02 Bulk Mail or Package Distribution Center 1000 sf 0.06 $381 25 Prison/Jail bed 0.5 $3,173 26 Public Parks (Total Each Fixture Below) Faucets faucet 0.06 $381 Flush Toilets toilet 0.14 $888 Showers shower 0.4 $2,538 Urinals urinal 0.04 $254 27 Restaurants 27.01 Conventional (includes bars where food is served) seat 0.1 $635 27.02 Fast Food seat 0.07 $444 27.03 Outdoor Seating seat 0.032 $203 28 Schools 28.01 Boarding student 0.4 $2,538 28.02 Colleges student 0.06 $381 28.03 Elementary School student 0.024 $152 28.04 Middle School student 0.032 $203 28.05 High School student 0.08 $508 29 Sports Arena (add for food service) seat 0.02 $127 30 Surgical Centers 1000 sf 0.72 $4,569 31 Swimming Pools 31.01 Private community/hotel only (Add each below)each 2 $12,692 Baths bath 1.2 $7,615 Showers shower 2 $12,692 Sinks sink 0.2 $1,269 Toilets toilet 0.6 $3,808 Urinals urinal 0.4 $2,538 31.02 Swimming Pools, Public (based on pool capacity) swimmer 0.04 $254 32 Theater 32.01 Arena (no food)seat 0.02 $127 32.02 Dinner seat 0.1 $635 32.03 Drive-in space 0.02 $127 32.04 Movie seat 0.004 $25 33 Travel Trailer Parks (RV Parks) 33.01 w/individual water and sewer hookups space 0.4 $2,538 33.02 w/o individual water and sewer hookups toilet 0.2 $1,269 34 Veterinarian/Kennels 1000 sf 0.72 $4,569 35 Other Undefined Building and Sewer Uses TBD TBD $0 36 Additional Loading or Change of Use TBD TBD $0 37 Wet Industry (high volume and/or strength effluent - see W.I. tab)TBD TBD $0 Notes: 1. Groups 1-34 data from EDU values given by Anne Arundel County, MD (copied in 2019). 2. Values were coverted from gpd to ERU by dividing by 250 gpd (MD value for single family home). 3. Tiny Homes were added and were given the same value as an RV space with individual hookups for water and sewer per discussions with HDR. 4. Determination of the group to be used for calculation of impact fees shall be made by City engineering staff. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 1 Assisted Living person 0.3 Assisted Living is defined as a structure used for housing of persons requiring either long-term supervision and general care, or any type of dependency recovery. No additional charge shall be made for laundry or food and drink preparation and serving facilities. Persons account for the maximun number of occupants allowed at the facility. 2 Bar (no food service) seat 0.02 Bar is defined as a retail establishment serving alcoholic beverages. This definition does not include breweries, which shall fall under 27.01. 3 Camps 3.01 Day Camps (no meals served) person 0.06 3.02 Day Camps (meals served) person 0.1 4 Car Wash 4.01 Rollover (automated self-service)bay 16.8 4.02 Tunnel (conveyor with attendants)bay 29.6 4.03 Hand-held (self-service)bay 1.6 5 Children Day Care person 0.06 Children Day Care is a facility where children are supervised during the day by a person, people, or organization. The calculation for the unit of person shall apply to the sum of the total maximum number of children to be supervised, and the total potential staff. 6 Church (Add for ancillary services)seat 0.02 Churches shall be defined as a structure whose principal use is for worship and in which the incidental use for office space, school, or recreational purposes is less than 12 hours per week. Churches used in excess of 12 hours per week for office and/or school purposes shall be charged based on the highest total ancillary or concurrent use (church, office, or school). 7 Commercial Uses (Add for ancillary services) 7.01 Auto Dealership 1000 sf 0.31 An auto dealership or vehicle local distribution is a business that sells new or used cars at the retail level,and employs automobile salespeople and other related services. 7.02 Bakery 1000 sf 0.6 An establishment for baking and/or selling of baked goods. 7.03 Banks 1000 sf 0.16 An establishment for the custody, loan, exchange or issue of money and for facilitating the transmission of funds. A Camp is defined as a location where tents or simple structures (such as cabins) are erected for shelter or temporary (seasonal) residents. This category is not intended for RV Parks. Car Wash is a facility used to clean the exterior and/or interior of motor vehicles. Car washes fall under three main categories: Roll-over, tunnel, and Hand-held. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 7.04 Barber Shops 1000 sf 0.8 A shop where people get their hair cut. 7.05 Beauty Salons 1000 sf 1.4 An establishment in which hairdressing, makeup, and similar cosmetic treatments are carried out professionally. 7.06 Carry Out (no seating) 1000 sf 0.8 An establishment preparing food or drink bought from a restaurant or store to be consumed elsewhere. 7.07 Convenience Stores 1000 sf 0.72 A store with extended open hours and in a convenient location, stocking a limited range of household goods and groceries. 7.08 Department Store w/ Lunch Counter 1000 sf 0.32 A large store stocking and selling many varieties of goods in different departments with a food service counter. 7.09 Department Store w/o Lunch Counter 1000 sf 0.16 A large store stocking and selling many varieties of goods in different departments. 7.10 Drug Stores 1000 sf 0.52 A store with a pharmacy which also sells toiletries and other articles. 7.11 Garage (Auto-Truck Repair)1000 sf 0.06 An automotive repair and/or maintenance shop specializing in automotive repairs and maintenance services. 7.12 Hotels/Motels/Extended Stay (add for restaurant) unit 0.48 Hotels and motels are defined as a building or group of buildings used for temporary housing of persons containing rooms or units intended for the use of transient persons. Those areas within hotels and motels to be used for commercial preparation of and serving of food and drink shall be charged at the rate for restuarants. Commercial areas within hotels and motels, including convention facilities and other such common areas other than lobby areas, shall be charged at the rate for commercial and dry industrial areas. Areas used for laundry facilities in hotels and motels shall be charged at the rate for laundries and Laundromats. Such additional charges for food and drink, commercial areas and laundry shall be in addition to the charge per room or motel unit. 7.13 Laundries and Cleaners 1000 sf 1.24 Industrial laundries are defined as buildings or structures or parts of buildings and structures used for housing and operating laundry equipment for the large scale washing of uniforms, towels, linens, etc. The anticipated volume and strength of the sewage to be generated from an industrial laundry would be considerably more than that from a commercial laundry or Laundromat. Industrial laundries shall be classified as “Wet Industrial” under Item 19. 7.14 Laundromats washer 0.74 Laundries and Laundromats are defined as commercial buildings and structures, or parts of commercial buildings and structures used for housing and operating laundry equipment by the general public to wash clothes and linens for personal use. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 7.15 Medical Office Building Complex 1000 sf 0.52 Medical Office applies to facility space used to provide diagnosis and treatment for medical, dental, vison, chiroptractic, psychiatric outpatient, or other similar care. 7.16 Mixed or Uncertain Under One Roof 1000 sf 0.72 A building or structure containing mixed commercial uses. Ancillary uses may be considered depending on function and an additional charged may be applied as dictated in the ERU Table. 7.17 Office Buildings 1000 sf 0.36 A building or structure containing offices where work is done. Ancillary uses may be considered depending on function and an additional charged may be applied as dictated in the ERU Table. 7.18 Real Estate Inc. 1000 sf 0.36 An establishment in which property and assest transactions are professionally performed. 7.19 Retail Stores (stand-alone pad)1000 sf 0.2 A place of business owned and operated by a retailer in which merchandise is sold primarily to consumers. 7.20 Service Stations 1000 sf 0.72 A gas station, typically one having the facilities to provide automotive repairs and maintenance. 7.21 Shopping Centers/Strip Malls Under One Roof 1000 sf 0.72 A group of retail stores and service establishments usually with ample parking facilities and usually designed to serve a community or neighborhood. 7.22 Supermarkets 1000 sf 0.8 A large self-service store selling foods and household goods. 7.23 Warehouses 1000 sf 0.06 A large building where raw materials or manufactured goods may be stored before their export or distribution for sale. 8 Country Club (Total Each Fixture Below - Add for food service) Baths bath 1.2 Showers shower 2 Sinks sink 0.2 Toilets toilet 0.6 Urinals urinal 0.4 9 Dance Hall/Night Club (add for food serv seat 0.02 An establishment for nighttime entertainment, offering music and dancing. Seats account for patron seating areas. Support food and drink services will be calculated as an additional charged as dictated in the ERU Table. 10 Doctor's Office 1000 sf 2.48 A medical facility in which one or more medical doctors receive and treat patients. A facility to support a social life and recreational club. Support services (including, but not limited to food and drinks) will be calculated as an additional charged as dictated in the ERU Table. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 11 Dwellings 11.01 Apartments (Use for Multi-family)unit 0.8 A multiple family residence shall be defined as a building or a group of buildings housing two or more families, living independently of each other. A family is defined as one or more persons living as a single housekeeping unit or household with sewer service being provided through not more than one sewer connection. Common buildings in an apartment house complex requiring sewer service shall be charged as commercial buildings and that portion of buildings housing common laundry facilities shall be charged as Laundries and Laundromats. 11.02 Single Family Townhomes: dwelling 1 A single family Townhome residence on a per living unit basis, shall be defined as a building used solely for residential purpose, containing one kitchen, designed and/or used to house not more than one family, and a building having a single sewer service connection. 11.03 Single Family Separate: dwelling 1 A single family residence on a per living unit basis, shall be defined as a building used solely for residential purpose, containing one kitchen, designed and/or used to house not more than one family, and a building having a single sewer service connection. Mobile homes occupying a separate lot and providing permanent housing with a separate sewer connected shall be classified as a single-family residence. 11.04 Tiny Houses (meeting State Definition - ≤ 400 sf)dwelling 0.4 Tiny houses shall be as defined iin the Administrative Rules of Montan. Tiny houses do not meet the building code requirements for commercial or business occupancy and are therefore prohibited for these types of uses. The factory built buildings which meet the definitions of tiny house as having 400 square feet or less in floor area excluding lofts, and which are intended to be mounted on a permanent foundation and used as a single-family dwelling. 12 Factories/Manufacturing Plant (excludes industrial wastes see wet industry) person/shift 0.14 A building or set of buildings with facilities for manufacturing. Persons per shift accounts for the maximum number of personnel utilizing the facility per a shift. 13 Fire House person/shift 0.24 A building which houses fire equipment and firefighters. Persons per shift accounts for the maximum number of personnel utilizing the Fire House per a shift. 14 Fraternal Service Organizations (includes Elks, Knights of Columbus) 1000 sf 0.56 A building where a fraternal organization operates for mutually beneficial purposes. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 15 Funeral Home TBD TBD An establishment with facilities for the preparation of the dead for burial or cremation, for the viewing of the body, and for funerals. 16 Group Homes person 0.3 A building where a small number of unrelated people in need of care, support, or supervision can live together. Persons account for the maximun number of occupants allowed at the group home. 17 Health Club 17.1 With Pools (Total Each Fixture Below) Showers shower 1.82 Sinks sink 0.12 Toilets toilet 0.4 Urinals urinal 0.26 17.2 Without Pools (Total Each Fixture Below) Showers shower 1.3 Sinks sink 0.12 Toilets toilet 0.4 Urinals urinal 0.26 18 Hospitals bed 1.4 General hospitals shall be defined as a building or structure used for the temporary housing of ill or injured persons and containing facilities for medical and surgical treatment of such persons. No additional charge shall be made for laundry and food and drink facilities included in hospitals.preparation and serving facilities included in hospital. 19 Library 1000 sf 0.4 A building or room containing collections of books, periodicals, and sometimes films and recorded music for people to read, borrow, or refer to. 20 Marinas slip 0.1 A dock or basin providing secure moorings for boats and often offering supply, repair, and other facilities. A Health Club is a facility establishment having members who pay a fee to use its health and fitness facilities and equipment. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 21 Mobile Home Parks space 0.8 A mobile Home Park, including travel trailer parks, is defined as any area or tract of land having a sewer connection, and where sewerage collection pipes are extended to two or more spaces occupied by, or intended to be occupied by a mobile home, travel trailer or motor home which are defined as a vehicle with or without motive power which is designed, used or intended for use as a place of human habitation, or as eating, sleeping or living quarters or any combination thereof. A mobile home space is defined as the individual location having a sewer hookup for each such vehicle. For purposes of determining impact fees for mobile home parks’ common buildings such as recreation halls, etc., shall be charged as commercial buildings. Buildings housing laundry facilities shall be charged as Laundries and Laundromats and food or drink service buildings shall be charged as resturaunts. 22 Nursery School child 0.02 A school for young children, up to the age of five. 23 Nursing Homes bed 0.5 Nursing homes or rest homes are defined as a building or structure used for housing of persons convalescing from illness or injury or persons requiring close personal care. No additional charge shall be made for laundry or food and drink preparation and serving facilities included in the convalescent hospitals 24 Post Office 24.01 Community 1000 sf 0.26 24.02 Bulk Mail or Package Distribution Center 1000 sf 0.06 25 Prison/Jail bed 0.5 A Prison or Jail is defined as a building in which people are legally held as a punishment for a crime they have committed or while awaiting trial. 26 Public Parks (Total Each Fixture Below) Faucets faucet 0.06 Flush Toilets toilet 0.14 Showers shower 0.4 Urinals urinal 0.04 27 Restaurants 27.01 Conventional (includes bars where food is served) seat 0.1 27.02 Fast Food seat 0.07 27.03 Outdoor Seating seat 0.03 A Post Office is defined as a public or corporation facility responsible for mail services. This category shall also be used for commercial package delivery services. A park, either privately or publicly owned, is defined as a large public green area, used for recreation. A restaurant is defined as a business that prepares and serves food and drinks for consumption on the premises and for profit. This category may also include carry- out and delivery services. Fast Food shall only be applied to businesses without table service and wait staff. Outdoor Seating shall be applied to both Restaurant and Fast Food. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 28 Schools 28.01 Boarding student 0.4 28.02 Colleges student 0.06 28.03 Elementary School student 0.02 28.04 Middle School student 0.03 28.05 High School student 0.08 29 Sports Arena (add for food service) seat 0.02 A building with an enclosure or platform, usually surrounded by seats on all sides, in which sports events, contests, entertainments, etc, take place. 30 Surgical Centers 1000 sf 0.72 Surgery centers also known as outpatient surgery centers, same day surgery centers, or surgicenters, are defined as health care facilities where surgical procedures not requiring an overnight hospital stay are performed. Such surgery is commonly less complicated than that requiring hospitalization. 31 Swimming Pools 31.01 Private community/hotel only (Add each below)each 2 Baths bath 1.2 Showers shower 2 Sinks sink 0.2 Toilets toilet 0.6 Urinals urinal 0.4 31.02 Swimming Pools, Public (based on pool capacity) swimmer 0.04 32 Theater 32.01 Arena (no food)seat 0.02 32.02 Dinner seat 0.1 32.03 Drive-in space 0.02 32.04 Movie seat 0 33 Travel Trailer Parks (RV Parks) 33.01 w/individual water and sewer hookups space 0.4 33.02 w/o individual water and sewer hookups toilet 0.2 Schools are defined as any building or group of buildings used for school purposes more than 12 hours per week, involving assemblage for instruction, education or recreation. Schools may be public or private. A swimming pool is defined as a structure designed to hold water to enable swimming or other leisure activities. A theater is a building or outdoor area in which movies, plays, and other dramatic performances are held. RV (Recreational Vehicle) Spaces are defined as a designated and defined parcel of land within a recreational vehicle park intended for temporary location of a recreational vehicle as a dwelling unit for travel, recreational or vacation uses. Common buildings in an RV park requireing sewer service shall additional charged as ditated in the ERU Table. Wastewater Building Sewer Use ERU No.Group1, 2, 3 Unit ERU Definition 34 Veterinarian/Kennels 1000 sf 0.72 An establishment used for veterinary care of sick or injured animals. The boarding of animals is limited to short-term care and is accessory to the principal use. 35 Other Undefined Building and Sewer Uses TBD TBD Undefined buildings and sewer use are those not defined above. Undefined uses shall be determined on an individual basis by the City. 36 Additional Loading or Change of Use TBD TBD Determined on basis of new use for entire facility less credit for former use. No refunds if new use is less than former use. Additional loading or change of use is defined as an increased demand for wastewater treatment from an existing sewer connection, wet industrial, building or structure. 37 Wet Industry (high volume and/or strength effluent - see Wet Industry tab) TBD TBD Wet industrial uses are defined as those buildings and structures housing industrial activities where the use of water and subsequent discharge to the sewer occurs in connection with an industrial process. Facilities with a discharge of 10,000 gallons per day or greater are considered wet industrial. Other facilities that discharge less than 10,000 gallons per day, and whose anticipated strength of the sewage to be generated from the facility is greater than domestic sewage strengths may also be considered wet industrial. Those facilities will be reviewed on a case-by-case basis. The anticipated volume and strength of sewage from an average single-family residence shall be considered when calculating Impact Fees.To be determined on an individual basis by the City. Notes: 1. Groups 1-34 data from EDU values given by Anne Arundel County, MD (copied in 2019). 2. Values were coverted from gpd to ERU by dividing by 250 gpd (MD value for single family home). 3. Tiny Homes were added and were given the same value as an RV space with individual hookups for water and sewer per discussions with HDR. 4. Determination of the group to be used for calculation of impact fees shall be made by City engineering staff. Wastewater Building Sewer Use ERU Wet Industry Waste Impact Fee ChargeThe results of the treatment plant classification, or the percentages by volume, BOD, TSS, TP or TN component, was used to determine the classification of the Impact Fee treatment related component. Total Cost Volume BOD TSS TP TN Treatment Plant Classification %23%11%40%12%14% Impact Fee Treatment Component $3,164 721.39$ 360.70$ 1,265.60$ 376.52$ 439.80$ Per unit cost for each component. Treatment Impact component is divided by the annual lbs for and ERU. Base on domestic wastewater characteristics of 200 gpd and the following strengths per component. BOD TSS TP TN Kalispell Base Strengths (ppm)250 250 7 40 Annual lbs/year =(avg gpd*365)*8.345 * ppm 1,000,000 Impact Fee Strength Unit Costs BOD TSS TP TN Total Treatment Cost 360.70$ 1,265.60$ 376.52$ 439.80$ Annual lbs per ERU 152 152 4 24Unit Cost / lbs 2.37$ 8.31$ 88.30$ 18.05$ The unit costs developed are then used to determine the fee for a customer based upon the specific flow and strength characteristics of that customer. These charges are applied, on a per pound basis for all pounds over the annual pounds of one (1) ERU. Example Current Treatment Impact Fee $3,164 per ERU Current Collection Impact Fee $3,182 per ERU Step 1- Determination of ERU and Base Impact Fee Charge Base ERU Annual Flow (365 *200 gpd)73,000 gallonsNew Customer Annual Flow 200,000 gallons Total ERU's 2.7 Treatment Impact Fee Charge for new customer $8,668 Collection Impact Fee Charge for new customer $8,718 Total $17,386 Step 2- Determine Extra lb/yr per ComponentBOD TSS TP TN New Customer Concentration (ppm)270 250 12 86 New Customer lb/year 451 417 20 144Purchased lb/year 417 417 12 67 Extra lb/year 33 0 8 77 Cost per Extra lb/component 2.37$ 8.31$ 88.30$ 18.05$ Total Extra Strength Cost/Component 79.06$ -$ 736.82$ 1,385.66$ Step 3- Total Wet Industry Charge Base Treatment and Collection Charge 17,386.30$ BOD Extra Strength Charge 79.06$ TSS Extra Strength Charge -$ TP Extra Strength Charge 736.82$ TN Extra Strength Charge 1,385.66$ Total Charge 19,587.84$ Appendix D – Montana Code 2015 Montana Code Annotated Title 7. LOCAL GOVERNMENT CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION Part 16. Impact Fees to Fund Capital Improvements 7-6-1601. Definitions. As used in this part, the following definitions apply: (1) (a) "Capital improvements" means improvements, land, and equipment with a useful life of 10 years or more that increase or improve the service capacity of a public facility. (b) The term does not include consumable supplies. (2) "Connection charge" means the actual cost of connecting a property to a public utility system and is limited to the labor, materials, and overhead involved in making connections and installing meters. (3) "Development" means construction, renovation, or installation of a building or structure, a change in use of a building or structure, or a change in the use of land when the construction, installation, or other action creates additional demand for public facilities. (4) "Governmental entity" means a county, city, town, or consolidated government. (5) (a) "Impact fee" means any charge imposed upon development by a governmental entity as part of the development approval process to fund the additional service capacity required by the development from which it is collected. An impact fee may include a fee for the administration of the impact fee not to exceed 5% of the total impact fee collected. (b) The term does not include: (i) a charge or fee to pay for administration, plan review, or inspection costs associated with a permit required for development; (ii) a connection charge; (iii) any other fee authorized by law, including but not limited to user fees, special improvement district assessments, fees authorized under Title 7 for county, municipal, and consolidated government sewer and water districts and systems, and costs of ongoing maintenance; or (iv) onsite or offsite improvements necessary for new development to meet the safety, level of service, and other minimum development standards that have been adopted by the governmental entity. (6) "Proportionate share" means that portion of the cost of capital system improvements that reasonably relates to the service demands and needs of the project. A proportionate share must take into account the limitations provided in 7-6-1602. (7) "Public facilities" means: (a) a water supply production, treatment, storage, or distribution facility; (b) a wastewater collection, treatment, or disposal facility; (c) a transportation facility, including roads, streets, bridges, rights-of-way, traffic signals, and landscaping; (d) a storm water collection, retention, detention, treatment, or disposal facility or a flood control facility; (e) a police, emergency medical rescue, or fire protection facility; and (f) other facilities for which documentation is prepared as provided in 7-6-1602 that have been approved as part of an impact fee ordinance or resolution by: (i) a two-thirds majority of the governing body of an incorporated city, town, or consolidated local government; or (ii) a unanimous vote of the board of county commissioners of a county government. 7-6-1602. Calculation of impact fees -- documentation required -- ordinance or resolution -- requirements for impact fees. (1) For each public facility for which an impact fee is imposed, the governmental entity shall prepare and approve a service area report. (2) The service area report is a written analysis that must: (a) describe existing conditions of the facility; (b) establish level- of-service standards; (c) forecast future additional needs for service for a defined period of time; (d) identify capital improvements necessary to meet future needs for service; (e) identify those capital improvements needed for continued operation and maintenance of the facility; (f) make a determination as to whether one service area or more than one service area is necessary to establish a correlation between impact fees and benefits; (g) make a determination as to whether one service area or more than one service area for transportation facilities is needed to establish a correlation between impact fees and benefits; (h) establish the methodology and time period over which the governmental entity will assign the proportionate share of capital costs for expansion of the facility to provide service to new development within each service area; (i) establish the methodology that the governmental entity will use to exclude operations and maintenance costs and correction of existing deficiencies from the impact fee; (j) establish the amount of the impact fee that will be imposed for each unit of increased service demand; and (k) have a component of the budget of the governmental entity that: (i) schedules construction of public facility capital improvements to serve projected growth; (ii) projects costs of the capital improvements; (iii) allocates collected impact fees for construction of the capital improvements; and (iv) covers at least a 5-year period and is reviewed and updated at least every 5 years. (3) The service area report is a written analysis that must contain documentation of sources and methodology used for purposes of subsection (2) and must document how each impact fee meets the requirements of subsection (7). (4) The service area report that supports adoption and calculation of an impact fee must be available to the public upon request. (5) The amount of each impact fee imposed must be based upon the actual cost of public facility expansion or improvements or reasonable estimates of the cost to be incurred by the governmental entity as a result of new development. The calculation of each impact fee must be in accordance with generally accepted accounting principles. (6) The ordinance or resolution adopting the impact fee must include a time schedule for periodically updating the documentation required under subsection (2). (7) An impact fee must meet the following requirements: (a) The amount of the impact fee must be reasonably related to and reasonably attributable to the development's share of the cost of infrastructure improvements made necessary by the new development. (b) The impact fees imposed may not exceed a proportionate share of the costs incurred or to be incurred by the governmental entity in accommodating the development. The following factors must be considered in determining a proportionate share of public facilities capital improvements costs: (i) the need for public facilities capital improvements required to serve new development; and (ii) consideration of payments for system improvements reasonably anticipated to be made by or as a result of the development in the form of user fees, debt service payments, taxes, and other available sources of funding the system improvements. (c) Costs for correction of existing deficiencies in a public facility may not be included in the impact fee. (d) New development may not be held to a higher level of service than existing users unless there is a mechanism in place for the existing users to make improvements to the existing system to match the higher level of service. (e) Impact fees m 7-6-1603. Collection and expenditure of impact fees -- refunds or credits -- mechanism for appeal required. (1) The collection and expenditure of impact fees must comply with this part. The collection and expenditure of impact fees must be reasonably related to the benefits accruing to the development paying the impact fees. The ordinance or resolution adopted by the governmental entity must include the following requirements: (a) Upon collection, impact fees must be deposited in a special proprietary fund, which must be invested with all interest accruing to the fund. (b) A governmental entity may impose impact fees on behalf of local districts. (c) If the impact fees are not collected or spent in accordance with the impact fee ordinance or resolution or in accordance with 7-6-1602, any impact fees that were collected must be refunded to the person who owned the property at the time that the refund was due. (2) All impact fees imposed pursuant to the authority granted in this part must be paid no earlier than the date of issuance of a building permit if a building permit is required for the development or no earlier than the time of wastewater or water service connection or well or septic permitting. (3) A governmental entity may recoup costs of excess capacity in existing capital facilities, when the excess capacity has been provided in anticipation of the needs of new development, by requiring impact fees for that portion of the facilities constructed for future users. The need to recoup costs for excess capacity must have been documented pursuant to 7-6-1602 in a manner that demonstrates the need for the excess capacity. This part does not prevent a governmental entity from continuing to assess an impact fee that recoups costs for excess capacity in an existing facility. The impact fees imposed to recoup the costs to provide the excess capacity must be based on the governmental entity's actual cost of acquiring, constructing, or upgrading the facility and must be no more than a proportionate share of the costs to provide the excess capacity. (4) Governmental entities may accept the dedication of land or the construction of public facilities in lieu of payment of impact fees if: (a) the need for the dedication or construction is clearly documented pursuant to 7-6-1602; (b) the land proposed for dedication for the public facilities to be constructed is determined to be appropriate for the proposed use by the governmental entity; (c) formulas or procedures for determining the worth of proposed dedications or constructions are established as part of the impact fee ordinance or resolution; and (d) a means to establish credits against future impact fee revenue has been created as part of the adopting ordinance or resolution if the dedication of land or construction of public facilities is of worth in excess of the impact fee due from an individual development. (5) Impact fees may not be imposed for remodeling, rehabilitation, or other improvements to an existing structure or for rebuilding a damaged structure unless there is an increase in units that increase service demand as described in 7-6-1602(2)(j). If impact fees are imposed for remodeling, rehabilitation, or other improvements to an existing structure or use, only the net increase between the old and new demand may be imposed. (6) This part does not prevent a governmental entity from granting refunds or credits: (a) that it considers appropriate and that are consistent with the provisions of 7-6-1602 and this chapter; or (b) in accordance with a voluntary agreement, consistent with the provisions of 7-6-1602 and this chapter, between the governmental entity and the individual or entity being assessed the impact fees. (7) An impact fee represents a fee for service payable by all users creating additional demand on the facility. (8) An impact fee ordinance or resolution must include a mechanism whereby a person charged an impact fee may appeal the charge if the person believes an error has been made. 7-6-1604. Impact fee advisory committee. (1) A governmental entity that intends to propose an impact fee ordinance or resolution shall establish an impact fee advisory committee. (2) An impact fee advisory committee must include at least one representative of the development community. The committee shall review and monitor the process of calculating, assessing, and spending impact fees. (3) The impact fee advisory committee shall serve in an advisory capacity to the governing body of the governmental entity.