File #: 24-1016B    Version: 1
Type: Report Status: Agenda Ready
File created: 10/22/2024 In control: Financial Advisory Board
On agenda: 10/28/2024 Final action:
Title: Approve the recommendations for electric and water utility rates for 2025 through 2027
Sponsors: Finance Department
Attachments: 1. UFS Electric Rate Study Report, 2. FAB Utility Rate Study Presentation_09.04.24, 3. Utility Rate Slides, 4. Revised Carollo Water Rate Study Report
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FINANCIAL ADVISORY BOARD AGENDA ITEM

ACTION REQUESTED:
title
Approve the recommendations for electric and water utility rates for 2025 through 2027
body

DEPARTMENT: Finance Department

SUBMITTED BY: Raymond Munch, Finance Director

BOARD/COMMISSION REVIEW:
N/A

BACKGROUND:
Historically, the City of Naperville's Electric and Water Utilities have engaged professional consultants to evaluate their financial condition periodically and set future utility rates. Each utility operates as a business entity and is accounted for separately from the general government finances. Utility rates are the primary revenue source, accounting for approximately 98% of total utility revenue.

In early 2024, each utility commissioned a rate study to evaluate current rates and recommend future adjustments. The Electric Utility retained the services of Utility Financial Solutions, LLC (UFS) and the Water Utilities retained the services of Carollo Engineers (Carollo). Staff from the respective utilities and the Finance Department worked with the consultants to develop financial models based on historical data and future assumptions, and each consultant used those models to recommended rates for 2025 through 2027.

DISCUSSION:
Naperville's Electric and Water Utilities operate separately from each other and are unique, both operationally and financially. While each utility's circumstances are unique, there are several common goals for the rate studies that include:
* Adequate funding for system operations and maintenance
* Long-term investment in capital assets
* Maintaining cash reserves according to policy
* Ensuring manageable debt service

Following is a summary of each rate study.

Electric Utility
The primary goals of the 2024 rate study for the Electric Utility were to stabilize cash reserves in light of declining energy sales, while sufficiently funding escalating capital improvement costs.

Since 2021, the Utility's cash balance has steadily declined due to lower-than-expected ...

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