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Financial Plan <br />Based on the projected total revenue and necessary costs to be recovered during the study period, RDN <br />built a financial plan that will generate sufficient revenues for the day-to-day operation and annual <br />PAYGO and make appropriate contributions to reserves. The City currently has a projected ending cash <br />balance of $18.3 million in FY 2025, which is the beginning balance for FY 2026. Table 80 shows the <br />status quo sewer pro forma with no revenue adjustments and the resulting ending balances based on <br />the revenues and expenses outlined in this section. <br />Table 80. Status Quo Financial Pro Forma for City of Santa Ana Sewer System, <br />FY 2026 to FY 2031 <br />-Rate-Increase <br />R--------th------Implemented ---------------- <br />ate Mon- ---- <br />---------------------------------------------- <br />0.0% <br />FY 2026 <br />0.0% <br />FY 2027 <br />0.0% <br />FY 2028 <br />0.0% <br />FY 2029 <br />0.0% <br />--------------- <br />FY 2030 <br />0.0% <br />FY 2031 <br />Cash Position Opening Balance <br />$ <br />18,318,613 <br />$ 15,146,513 <br />$ 10,729,669 <br />$ <br />5,939,611 <br />$ 790,008 <br />$ (4,734,745) <br />Revenues <br />Sewer Rate Revenue <br />$ <br />8,922,314 <br />$ 8,939,774 <br />$ 8,951,412 <br />$ <br />8,969,036 <br />$ 8,986,813 <br />$ 8,999,084 <br />Adjusted Sewer Rate Revenue <br />Other Operating Revenue <br />---------- ------------- <br />Non -Operating Revenue <br />$ <br />$ <br />- <br />450,000 <br />$ - <br />$ 450,000 <br />$ - <br />$ 450,000 <br />$ <br />$ <br />- <br />450,000 <br />$ - <br />$ 450,000 <br />$ - <br />$ 450,000 <br />$ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ <br />- - <br />400,000 <br />Investment Revenue <br />Property Tax Revenue <br />$ <br />- <br />$ - <br />$ - <br />$ <br />- <br />$ - <br />$ - <br />Total Revenues <br />$ <br />9,772,314 <br />$ 9,789,774 <br />$ 9,801,412 <br />$ <br />9,819,036 <br />$ 9,836,813 <br />$ 9,849,084 <br />Operating Expenses <br />$ <br />8,759,440 <br />$ 9,132,875 <br />$ 9,517,728 <br />$ <br />9,894,897 <br />$ 10,287,824 <br />$ 10,671,969 <br />Net Operating Revenue <br />$ <br />1,012,874 <br />$ 656,898 <br />$ 283,684 <br />$ <br />(75,861) <br />$ (451,021) <br />$ (822,885) <br />Current Debt Service <br />Proposed Debt Service <br />$ <br />$ <br />73,742 <br />- <br />$ 73,742 <br />$ - <br />$ 73,742 <br />$ - <br />$ <br />$ <br />73,742 <br />$ 73,742 <br />$ <br />$ 73,742 <br />$ - <br />Total Operating and Debt Service <br />--- ---------------------- -------------------- <br />Net Revenues Before CIP <br />$ <br />-------------------------------------------- <br />$ <br />8,833,182 <br />939,132 <br />$ 9,206,618 <br />$ 583,156 <br />$ 9,591,470 <br />—------- --- <br />$ 209,942 <br />$ <br />-------------------- <br />$ <br />9,968,639 <br />(149,603) <br />$ 10,361,566 <br />--------------------------- <br />$ (524,753) <br />$ 10,745,711 <br />$ (896,627) <br />------------------------------------ <br />Capital Expenditure <br />$ <br />------------------------------- <br />4,111,232 <br />------- <br />$ 5,000,000 <br />---------------------------- <br />$ 5,000,000 <br />$ <br />5,000,000 <br />--------------------------- <br />$ 5,000,000 <br />$ 5,000,000 <br />Net Income <br />Ending Balance <br />$ <br />$ <br />(32172,100) <br />15,146,513 <br />$ (42416,844) <br />$ 10,729,669 <br />$ (4,790,058) <br />$ 5,939,611 <br />$ <br />$ <br />(5,1492603) <br />790,008 <br />$ (52524,753) <br />$ (4,734,745) <br />$ (5,896,627) <br />$ (10,631,371) <br />City of Santa Ana - 2026 Water and Sewer Rate Study <br />52 <br />