FISCAL YEAR ANNUAL BUDGET

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1 FSCAL YEAR ANNUAL BUDGET APPROVED BY THE BOARD OF DRECTORS June 5, 23

2 DAOLO ATE DSTRCT June 5, 23 To: Each Director Gentlemen: would first like to acknowledge the help of Ms. Jennifer Lester in preparation of the budget, without whose efforts, the budget could not have been completed on time. We submit for your consideration, Diablo Water District's proposed FiscalYear (FY) 2324 budget. The Budgeted positions and Organization Chart are shown on pages 6 and 7. The number of budgeted positions is proposed to remain the same as the current fiscal year. Schedule shows that as of June 3, 23, the District's income from water sales will be $7.85 Million ( months actual and one month estimated), which is 2% more than the $7.67 Million budget. Next year's income from water sales is estimated to be $8.2 Million which reflects an estimated consumption of 465 gallons per day per service which is based on FY 23 consumption data and an anticipated 3% water rate increase. The number of customers by June 3, 23 is estimated at,7 and only,86 by June 3, 24 given the anticipated growth in the District. Schedule shows that this year's actual operating expenses of $7.24 Million are.5% less than the $7.37 Million budget. Next year's budget of $7.59 million reflects the higher cost of purchased water. We have estimated that 5% of our water supply will come from the Glen Park and Stonecreek wells for next Fiscal Year. The budget for next year includes a 2.2% cost of living salary adjustment for all employee positions based on the annual increase in the San Francisco Bay Area Consumer Price ndex of 2.2%. Tables and 2 on page show how salaries are allocated between the District's various funds for FY 23 and FY 24. Schedule shows the monies being spent from the District's General Fund for capital expenses as well as a portion of the RandallBold and Glen ParklBlending debt payments. The other portion comes from the Facilities Reserve Fund, which is schedule V in the budget. Schedule also shows the monies being spent on nfrastructure Replacement projects. 2

3 We anticipate receiving approximately $,5, in developer fees next Fiscal Year from 6 new connections to the water system. Schedule V is a reflection of the monies being spent from developer fees for the RandallBold debt, Glen Park Debt and the Stonecreek Debt as well as wrapping up the Utility Water Line project at RandallBold, which was funded through the Stonecreek Well project. The table below represents the District's projected Fund Balances to fiscal year 223. General Fund and nfrastructure Replacement Fund balances have been combined in the table as General Fund items. The minimum Fund balance goal is $3.75 million for the General Fund and $l.8 million in the Facilities Reserve Fund. 7. Diablo Water District Fund Balances (/) ~4. (5 3. c o = 2. ~. r i r r r r r ' r r r r r r. (\J.. (\J (f).. (\J.;t.() co (\J (\J (\J r.. (\J co.. (\J (j).. (\J (\J (\J.. (\J (f) (\J (\J (\J (\J (\J (\J Fiscal Year Ending [J General Fund Facilities Reserve The General Fund balances are based on a conservative increase in growth of less than 2% per year. Given the current state of the housing market, the Facilities Reserve Fund balances are based on 6 connections in FY24, 75 connections in FY25, and 2 in FY26 through 223. For reference we had 6 connections in FY 27 but only 62 in 22. 3

4 The proposed budget also reflects 3% water rate increases for at least the next few years to keep up with the anticipated Contra Costa Water District 3~ % annual increases in raw water rates. f you have any questions, please do not hesitate to call me. Mike Yeraka, PE General Manager 4

5 Asst BNSF Co Consult Corp Dist Fac Res FY Gen GS GP mp ncl nfrast MERA Mgr Misc NA o & M OPEB Pub RBWTP Rec Reg Res Rm SC Supt Sys T & D UWWMPC ~ DABLO WATER DSTRCT FY BUDGET ACRONYMS Assistant Burlington Northern and Santa Fe Railway County Consultant Corporation Distribution Facilities Reserve Fiscal Year General Graphic nformation System Glen Park mprovements ncluding nfrastructure Main Extension Reimbursement Assessment Manager Miscellaneous Not Applicable Operations and Maintenance Other Post Employment Benefits Public RandallBold Water Treatment Plant Reconciliation Regular Reservoir Room Stonecreek Superintendent System Transmission and Distribution Urban Water Management Plan Workers' Compensation nsurance 5

6 DABLO WATER DSTRCT BUDGETED POSTONS FY POSTONS General Manager Office: Administrative Analyst Accounting Operations Manager Customer Service Clerk Customer Service Clerk Customer Service Clerk Operations & Maintenance: Manager of Maintenance & Construction Manager of Water Operations Senior Water System Operator Water Distribution System Leadworker Water Distribution System Worker Water Distribution System Worker Water System Operator/nterns TOTAL FY POSTONS o

7 DABLO WATER DSTRCT ORGANZATON CHART FOR FY 3 4 8ARDOF ORFCTORS GENERAL MANAGER GENER.\ C(ll'oSEL JlH.tn 'OL S'~: R C )\!omit J ENGNHfUNG (OM,l L T GRffiN & PO,,.\ ACCOUo; lnt. CONSl,LT ~ AOM'l STRAT\'E ANALY~T,\CCOUNTNG OPER\ "~ MGR MANAGER OF 'A:'AGER OF W \ 'fer O'ERA lons MANTENANCE & COl'S Rl (TO' CUSTOMrR SERVCE CU.Rh. WATER SYSn.\OPERATOR WATER l)strbljtlon SYSTEM WORK R till "ATER l)strllltton SYSTf.:' EA) '\or)';e~ WA tr Ds:rRBlrrlO;\' SVs:rEM WOR),;!::R fll CL'STO'ER SERVCE (LERh: ClSTOMER SERVCt CLERK W,\ TER DS RlllTOr. SYSTEM WORKf'..R!'oTFRN WATER DSTRBUTON S\'STE:\ WORh.Ul NTER'i

8 DABLO WATER DSTRCT OPERATNG BUDGET SCHEDULE FOR FY 3 4 CONSUMPTON AND NCOME FROM WATER SALES TREATED WATER CONSUMPTON (CUBC FEET) BUDGET ACTUAL BUDGET FY 23 FY 23 FY 34 Domestics 233,, 243,585,9 243,28,793 DuPont 6, 87,3 9, Hydrant 2,5,,426,7,8, TOTAL 235,66, 245,99,9 245,8,793 BUDGET FY 23 ACTUAL FY 23 BUDGET FY 34 NCOME TREA TED WATER (Water Sales / Services Charges) Domestics DuPont HydrantlFire Services 7,535, 5,5 85,25 7,75, * 5,8 5, 8,76,96 * 6,2 7, WELL SYSTEMS All Systems (Net ncome) 5, 48, 5, TOTAL 7,675,75 7,853,8 8,23,6 * 66 Services without Customers attached no service charge collected 8

9 DABLO WATER DSTRCT OPERATfNG EXPENSE CHEDULE FOR FY 3 4 BUDGET ACTUAL BUDGET OPERATNG EXPENSES FY 23 FY 23 FY 34 Water Purchases 2,77,444 3,5, 3,8,776 Water Samples 25, 23,5 25,5 RBWTP O&M,2,,83,78,249, Utilities Corp Yard 2,2 2, 2,2 T&D, 8,626 95,2 GP Well/SC Wet! 2, 7, 9, Office 8, 7,6 8, Telephone 9, 5,6 7, Maintenance Corp Yard 5,,65 2,4 T&D 37, 325,2 373, Backflow 36, 33,8 36, Res,2 & 3 2,,3 2, GPWelllSC WelVBlending 36, 23, 36, Gen Operating Corp Yard 22, 2,6 22,5 T&D 76,3 66, 77,5 GP Well/SC WellBlendingiChemicals 62,85 3,8 54, Safety 3,5,26 7,3 Salaries (Reg Time) * 99,992 9,664,6,37 Salaries (Over Time) * 65,8 69,788 92,62 Benefits (Employees) * 547,73 466,32 43,978 Benefits (Retirees) 6,577 72,832 72,227 Payroll Taxes/Workers' Comp * 96,595 87,574 96,57 Directors' Fees & Expenses 5, 8,43 5,3 Auto / Travel / Education 7,5 7, 76, nsurance 2, 93,78, Accounting 5, 42,359 5, Engineering / Consulting, 9,, Legal 6, 25,5 3, Office Supplies / Rent 36,68 297,27 33,75 Dues & Licenses 7,725 6,59 8,5 TOTAL OPERATNG EXPENSES 7,372,22 7,243,764 7,59,452 * See Page 9

10 DABLO WATER DSTRCT SUMMARY OF SAl ARn~ S AND BENEFfTS FY (See Budget Page 5 for Acronyms) TABLE Budget 23 Actual 23 FY 2 3 FY 23 FY 23 ALLOCATON TO OPERATNG ALLOCATON TO FAC RES ALLOCATON TOMERA >. Salaries OveJime Benefits Tax/We,59, , , ,53.98,65, , , }8.2 9, , , , , ,64.6 7,66.2,4.39, , TOTAL,972, , ,524, ,28.4 6, TABLE 2 FY 24 FY 24 FY 24 Budget 2 3 Actual 23 Budget 24 ALLOCATON A LLOCATON ALLOCATON TO OPERATNG TO FAC RES TO MERA Salaries, 59,94.67,65,845.83,26,836.99,6, , ,284.9 Overtime 72, , , ,6.68 9,85.3 2, Benefits 63, , , , , ,73.76 Tax/We 9, ,78.2, , ,8.84 2,32.6 TOTAL,972,93.6,786,349.79,94,356.82,68, , ,825.99

DABLO WATER DSTRC FY 23 24 OPERATNG EXPENSES Personnel 22% nsurance Utilities 3%

11 DABLO WATER DSTRC FY OPERATNG EXPENSES Personnel 22% nsurance Utilities 3% Engineering & Consulting % Legal % " " Office 4% Accounting % Water Purchases 4%

12 DABLO WATER DSTRCT SCHEDULE Tn FOR FY 3 4 GENERAL FUND CAPTAL AND NFRASTRUC URE REPLACEMENT BUDGET AND EXPENDTURES G ENERAL FUND CAPTAL & DEBT SERVCE EXPENSES BUDGET ACTUAL FY 23 FY 23 RBWTP Debt Service 664,423 53,27 GJen Park & Blending Debt Service 66,66 29,28 Office Record maging, 3,2 BNSF 24" Relocation o 455 TOTAL CAPTAL & DEBT SERVCE 84,29 645,946 NFRASTRUCTURE REPLACEMENT FUND CAPTAL EXPENSES Public Right of Way Relocations RBWTP Restoration Projects RBWTP Seismic & Safety RBWTP Ground Water mpact RBWTP Computer Upgrade RBWTP Pump Rebuild RB WTP Ozone System Rehab Corp Yard mprovements Valve Replacement Corp Yard Storm Drain mprovements Replace Truck Pipeline Corrosion Testing / Repairs Office Furniture & Carpet mprove Board Room Public Access Res 2 Foundation Stabilization Radio Read Upgrade Scad a Upgrade BNSF 24" Relocation Res Seismic Evaluation TOTAL NFRASTRUCTURE 32, 5, 5, 28,68 27, o o 99 62, 36,67 65, o o o 9,86 3,832 o 4, 44,28 25, 24,83 2, 2, 2,5 o 57, 4,5 2, 2, 54,385 4,395 5, 3,828 4, 27,578 o 972,745~ 3_4_3.;.,3_4_6_ BUDGET FY ,982 58,45 5, 8,525 64,652 2, 57, 2, 65, 82, 9,86 25, 2, 2,5 53,, 5, 2, 2,..._75_5..;.,3_6 2

DABLO WATER DSTRCT FY 23 24 GENERAL FUND CAPTAL AND NFRASTRUCTURE REPLACEMENT Res 2 Foundation Sta bilization % mprove Board Room Public Office Furniture & Carpet~ Access 2% 6% Res

13 DABLO WATER DSTRCT FY GENERAL FUND CAPTAL AND NFRASTRUCTURE REPLACEMENT Res 2 Foundation Sta bilization % mprove Board Room Public Office Furniture & Carpet~ Access 2% 6% Res Seismic Evaluation 2% Glen Park Debt Service 6% Office Record maging % 2%... w Valve Replacement 3% Corp Yard mprovements 2% RBWTP Pump Rebuild 7% Public Right of Way Relocations 22%

14 DABLO WATER DSTRCT SCHEDULE V FOR FY " 4 F ACLTlES RESERVE BUDGET AND EXPENDTURES BUDGET ACTUAL BUDGET FY 23 FY 23 FY 34 OPERATNG Staff (Salaries/Benefits)* 254, ,28 258,848 TOTAL OPERATNG 254, ,28 258,848 DEBT SERVCE RBWTP Debt Service 69,577 5,99 75,49 Glen Park & Blending Debt Service 32,56 249,998 9,932 Stonecreek Debt Service 284, 279,767 28,957 BNSF 24" Relocation,82 74, TOTAL DEBT SERVCE,225,37,4,784 54,479 CAPTAL Public Notices,, Legal, 25, 25, Stonecreek Well, 58,5 Ground Water Exploration & Monitoring 3, 2,69 3, Engineering/Consulting/Misc. 5, 2,668 5, Scada Upgrade 5, 3,8 2, BNSF 24" Relocation 56, 464,96 Asset Management System / GS, Res Seismic Evaluation 2, TOTAL CAPTAL 8, 72,9 255, * See Page 4

$DABLO WATER DSTRCT FY 23 24 FACLTES RESERVE Engineering/Consulting/Mise. \ 5% \ (Staff (Salaries/Benefits) 25% Ground Water Exploration & ~ Monitoring 3% ~ >.$

15 DABLO WATER DSTRCT FY FACLTES RESERVE Engineering/Consulting/Mise. \ 5% \ (Staff (Salaries/Benefits) 25% Ground Water Exploration & ~ Monitoring 3% ~ >. CJl BNSF 24" Relocation Debt Services 7% / rasset Management System / GS 9% Res Seismic Evaluation 2% RBWTP Debt Service 7% Stonecreek Debt Service 27% \Glen Park Debt Service %

16 DABLO WATER DSTRCT SCHEDULE V FOR FY 3 4 Revenue and Expenditure Statement General Facilities Reserve MERA nfrast. Replace. Fund Fund 2 Fund 4 Fund 5 Beginning Balances (6/3/22) 3,948,896 4,282,42 527,58,, FSCAL YEAR 23 ACTUAL Revenues ncome 7,853,8 72,356 3,853 nterest 27,5 8,2,4 Reimbursements 4,473 Brentwood overlap OPEB 9,55 Misc. Bond ssue Grant 32,258 49,6 Transfer from Fund Total 8,332,86,2,56 5,253 Expenses Operating 7,243, ,28 235,467 Debt Service 642,944,4,784 Capital 3,2 72,9 343,346 CalPERS Side Fund 894,337 47,32,522 Co Retirement Rec 43,36 Transfer to Fund 5 Total 2 8,927,363 2,36,35 245, ,346 Net Actual (Total minus 2) (595,77) (925,49) (3,736) (343,346) Fund Balances (6/3/3) 3,353,79 3,357, , ,654 FSCAL YEAR 24 BUDGET Revenues ncome 8,23,6,5, 76,66 nterest 3,,,5 Reimbursements Brentwood Overlap OPEB 7,323 Misc. Grant 28,8 Transfer trom Fund,, Total 3 8,469,239,25, 78,6,, Expenses Operating Debt Service 7,59,452 59, ,848 54,479 95,334 Capital Co Retirement Rec 5, 43, , 755,36 Transfer to Fund 5,, Total 4 8,899,42,55,327 95, ,36 Net Budget (Total 3 minus 4) (43,8) 69,673 (7,28) 244,64 Fund Balances (6/3/4) 2,923,538 3,426, ,554 9,294 Minimum Fund Balances 2,25,,8, N/A,4, Reserve Fund Minimums General Fund: Facilities Reserve n frast. replacement $2,25, equals one quarter of operations income $ 6, for cash shortfalls that occur during the fiscal year $ 65, for emergency purposes & $,, Rate Stabilization $,8, for cash shortfall due to reduced hookups of 4/yr for three years $,4, equals 5% of the replacement cost of large depreciated assets 6

DIABLO WATER FISCAL YEAR ANNUAL BUDGET DISTRICT. l\1ay I R. A PPRO VED B't lilt BOA RD 01 DIRl C I OR~

$DIABLO WATER FISCAL YEAR ANNUAL BUDGET DISTRICT. l\1ay I R. A PPRO VED B't lilt BOA RD 01 DIRl C I OR~$ DIABLO WATER DISTRICT FISCAL YEAR 218-219 ANNUAL BUDGET A PPRO VED B't lilt BOA RD 1 DIRl C I OR~ l\1ay 23. 2 I R DIABLO WATER DISTRICT 87 Carol Lane P.O. Box 127 Oakley, CA 94561-127 925-625-3798 Fax