HomeMy WebLinkAboutOrdinance 52-26RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 6220S
52-26
Ordinance No, ———__— Passed.
AMENDING CHAPTER 51 AND 52
ESTABLISHING USER FEES AND CAPACITY CHARGES
FOR THE SANITARY SEWER AND WATER SYSTEMS
WHEREAS, a financial analysis of the City’s Water and Sewer Funds is conducted annually
as part of the Capital Improvements Program update; and
WHEREAS, the financial analysis is completed to evaluate the water and sewer system rate
structure and projected fund balance in the Water and Sewer Funds; and
WHEREAS, the City’s goal is to maintain water and sewer rate structures which are
adequate to ensure the Water and Sewer Funds (Enterprise Funds) are self-supporting,
including the costs of operations, maintenance of the systems, debt service obligations and
necessary capital replacements; and
WHEREAS, based on the current revenues and future expenditures of the water and sewer
funds, it is necessary to amend the fees for the water systems and sanitary sewer user fees
and capacity charges.
NOW, THEREFORE BE IT ORDAINED by the Council of the City of Dublin, State of Ohio,
members of the elected officials concurring:
Section 1.
Section 51.64 of the Codified Ordinances to be amended to read as follows:
(A) _ The following rate is the charge for sewer service and use and is based on metered
consumption of water for the area of the City served by the City of Columbus:
Rate Per 1,000 Cubic Feet
Effective Date
January 1, 2027 $18.23
January 1, 2028 $19.69
(B) The rates above are in addition to the sewer rates charged by the City of Columbus.
(C) _ The following rates are the charge for sewer service and use for the area of the City
serviced by Delaware County:
Flat Rate Per Month
Effective Date
January 1, 2027 $20.09
January 1, 2028 $21.70
(D) The rates above are in addition to the sewer rates charged by Delaware County.
(E) Fees received from use of the sewer system shall be deposited in the Sewer Fund and
used for the operation and maintenance of the system, including capital improvements and
any related debt service.
Section 2.
Section 52.06(A) of the Codified Ordinances to be amended to read as follows:
RECORD OF ORDINANCES
BARRETT BROTHERS - DAYTON, OHIO Form 6220S
Ordinance No. 52-26 __ PassedPage 2 ,
(A) _ The following rates are the charges for water service and use and are based on
metered consumption of water:
Rate Per 1,000 Cubic Feet
Effective Date
January 1, 2027 $3.44
January 1, 2028 $3.54
Section 3. EFFECTIVE DATE
This ordinance adopting the schedule of fees and service charges shall take effect on
January 1, 2027.
Passed this 2L¢ day of Qed shor , 2026
JA 2
Mayor - Presiding Officer
ATTEST: Drache GL bL any Cound 7
To: Members of Dublin City Council
From: Megan D. O’Callaghan, P.E., City Manager
Date: October 6, 2026
Initiated By: Michael E. Barker, Deputy City Manager
Matt Rubino, Chief Financial Officer/Director of Finance
Jeremy V. Hoyt, P.E., Director of Engineering/City Engineer
Paul A. Hammersmith, P.E., Former Director of Engineering/City Engineer
Michael B. Hendershot, P.E., Director of Utilities and Stormwater Management
Re: Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
Background
This session focused on the water and sanitary sewer utility enterprise funds, including associated
capital improvement needs, utility rate considerations, and long term-financial planning
assumptions. City staff and representatives from Baker Tilly reviewed the rate study methodology
and preliminary results at the September 15 Council Work Session. The presentation included
information, including capital funding assumptions, long-term forecast results, reserve levels,
impact on user rates, and comparable user fee data, will be provided during the presentation.
As part of the development of the proposed Utility 2027-2031 CIP, 2027 Operating Budget, and
Utility Rate Study some background on the what the rate generated revenue funds is important.
This context is relevant as the City considers infrastructure improvements necessary to provide
adequate utility capacity for planned future development.
Sanitary Sewer Utility Infrastructure and Maintenance
The City’s wastewater treatment service is provided through municipal service agreements with
surrounding communities. The City of Columbus (Columbus) is the primary wastewater service
provider, while Delaware County provides wastewater treatment service to approximately 210
acres located north of Summit View Road.
The City owns, operates, and maintains more than 235 miles of sanitary sewer mains and over
5,700 sanitary manholes. Except for the area served by Delaware County, wastewater generated
within Dublin is conveyed through the City’s sanitary sewer collection system and discharged to the
City of Columbus system for treatment. Dublin’s collection system includes nine major sanitary
trunk sewers, including the North Fork Indian Run Sanitary Trunk Sewer.
The City performs proactive inspection, assessment, and maintenance of the public sanitary sewer
collection system to support reliable system operation and identify potential issues before they
impact service. These efforts include closed-circuit television (CCTV) inspections of the public
sanitary sewer network. The City utilizes artificial intelligence (AI) software to automatically
identify and code defects observed during CCTV inspections, improving the efficiency and
consistency of inspection activities. In addition, the City uses the Sewer Line Rapid Assessment
Tool (SL-RAT) to quickly identify potential blockages, restrictions, and other maintenance needs.
Water Utility Infrastructure
The City’s water service is provided through a municipal service agreement with Columbus. The
Office of the City Manager
5555 Perimeter Drive • Dublin, OH 43017
Phone: 614.410.4400 Memo
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 2 of 7
City’s water distribution system includes more than 270 miles of water pipes ranging from 2 to 24
inches in diameter, over 3,400 public fire hydrants, and more than 6,500 water valves. Under this
service agreement, Columbus is responsible for the routine operation and maintenance of the
water distribution system, while the City maintains the fire hydrants, booster stations, and water
storage towers. The City’s water system includes six elevated storage towers that control system
hydraulics and provide necessary pressure and fire flow during times of peak demand. Collectively,
these water storage towers provide more than 9 million gallons of water storage capacity.
Additionally, four booster stations supply the system’s water storage, and control hydraulics across
five pressure districts.
History and Purpose of Utility Rate Studies
The City imposes a water and sewer surcharge (based on metered consumption of water), which is
in addition to the water and sewer rates charged by the City of Columbus. Per the Service
Agreements, the City of Columbus administers billing of Dublin users and collects this surcharge
and remits it to the City on a quarterly basis. Additionally, as new users are added to the system,
capacity charges and permit fees are imposed by both the City and the City of Columbus.
Within the water and sewer enterprise funds, the City budgets and monitors all utility-related
revenues and expenditures, including operating costs, capital projects, debt service, and reserves.
Utility rates are designed to recover the full cost of providing service, ensuring that system
operations and infrastructure investments are financially self-supporting. Capital assets associated
with the water and sewer systems—such as water and sewer lines, booster stations and related
infrastructure are recorded directly in the enterprise funds. Assets funded through capital projects,
special assessments, or developer contributions are also reflected in the appropriate enterprise
fund, providing a complete financial picture of each utility system.
The fees associated with the City’s sewer and water systems are provided for in Chapters 51 and
52 of the Dublin Codified Ordinances, respectively. Dublin has amended Chapters 51 (Sewer
Regulations) and 52 (Water) of its Codified Ordinances on a recurring basis since 1992 to establish
and adjust user fees and capacity charges for the sanitary sewer and water systems. These
amendments are driven by annual financial reviews conducted as part of the Capital Improvements
Program (CIP) update process, with the goal of maintaining self-supporting enterprise funds.
Coopers & Lybrand completed a comprehensive financial analysis of the City's water and sewer
systems in 1992, finding that rapid residential growth and approximately $20.5 million in critical
capital improvements required a shift from income-tax-funded utility improvements to a cost-based
user fee and capacity charge structure. The City has amended Chapters 51 and 52 through at least
17 distinct ordinances since 1992, transitioning from income-tax-funded utility improvements to a
self-supporting enterprise fund model based on user fees and capacity charges. A rewrite of
Chapter 51 Sewer User Fees was completed in 1997 to comply with Ohio EPA loan requirements,
establishing new definitions, rate establishment procedures, user classifications, and capacity
charge frameworks.
The City has continued to evaluate the system's operating and capital needs since adopting a
formal rate strategy aimed at maintaining a self-funded City utility system. The markedly different
capital funding needs and operational capacities of the two utility systems have resulted in distinct
trajectories of rate changes.
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 3 of 7
Dublin water rates for Columbus Water customers have remained relatively stable and have
required only incremental increases in user rates to maintain financial sustainability. Water user
fees increased from $2.75/MCF in 1992 to $3.34/MCF in 2026, an approximately 21% increase
over that period.
Dublin Sewer rates for Columbus Water customers have increased at a more rapid rate to keep
pace with the intensity of the required system improvements. Sewer user fees rose from
$4.75/MCF in 1992 to $16.88/MCF in 2026, an increase of approximately 255% over the same
time frame.
The last ten years of amendments to the water and sewer user rates are summarized in Figure 1
below. The annual increase for the combined Dublin City utility rate has averaged 4.9% over the
last five years.
Figure 1
Given the need to continually maintain the City’s water and sanitary sewer systems, invest in
ongoing capital improvements, and fund potential service expansions, future user fees and
capacity charges need to be evaluated on a recurring basis to determine how rates should be
adjusted. A utility rate study was planned for 2026 to conduct a detailed analysis of operating and
capital needs and fund adequacy to support the operation and expansion of the system.
The last comprehensive utility rate study was conducted in 2020 by New Gen Strategies and
Solutions and was completed in August 2020. This review recommended 3% annual increases in
water and sanitary sewer rates. Additionally, a financial review of the City’s Water and Sewer
Funds was completed as part of the annual update of the City’s Capital Improvements Program
(CIP). The review included financial projections through 2025 for operating costs, capital
improvement projects, and existing and projected debt service obligations. Based on the study and
the financial review of the operations for both funds, it was determined that 3% adjustments to
the user fees in the sewer fund were warranted.
2026 Utility Rate Study
The current study was intended to provide a comprehensive, long-term financial framework for
maintaining reliable and sustainable water and sewer services. The resulting recommendations will
equip the City Council with clear options for balancing infrastructure investment, debt financing,
reserve levels, and customer affordability, while ensuring that rates and fees remain aligned with
system needs, regional benchmarks, and the combined effect of the City of Dublin and the City of
Columbus charges.
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 4 of 7
Staff issued an RFP for the rate study and selected Baker Tilly Advisory Group from the four
respondents to conduct the analysis and develop water and sewer user rates. Baker Tilly’s proposal
was the most aligned with the City’s request, and the firm provided the strongest Ohio references
of any proposer that included recent work on rate studies for Worthington, Westerville and
Gahanna.
The methodology used to develop the utility rates was aligned with the RFP requirements outlined
below.
• Provide a comparison of current water and sewer system costs (operations, capital
improvements, debt service) against appropriate industry benchmarks. A regional
comparison will also be required.
• Recommend a rate structure(s) necessary to adequately fund the Systems through a
minimum ten-year time horizon, including consideration of annual inflationary/indexed
adjustments. The recommendation should consider and provide for the following factors:
ο Current and future costs of providing water and sewer services in accordance with
established and anticipated standards, regulations, and capital improvement plans,
including extension of the City’s water and sewer systems to the unserved areas of
the City and sanitary relief sewer projects to mitigate residential basement flooding
and sanitary sewer overflows.
ο Projected system demands.
ο Age and condition of infrastructure and systems.
ο Funding requirements for all current long-term liabilities and debt obligations.
ο Recommend a target fund balance for the Water and Sewer Funds (individually)
based on industry best practices.
• Provide the City with a user-friendly water and sewer rate analysis model that can be
updated by the City for ongoing financial forecasting.
• Evaluate current capacity fees and tap fees and provide recommendations for updates as
appropriate.
• Assess debt financing options for future capital improvement projects, with particular
emphasis on sanitary relief sewer projects, including an analysis of the City’s debt capacity,
potential financing mechanisms, and the impact of debt service on rate requirements.
• Development of a capital improvement programming and scheduling plan from a financial
standpoint, aligning the timing of major infrastructure investments with available and
projected revenue streams.
• Review of multiple rate structure scenarios for consideration, including options that reflect
varying levels of capital investment, debt financing, and fund consolidation strategies.
• Analysis of the impact of the City of Columbus rate increases on Dublin ratepayers and
recommend strategies to manage the combined rate burden.
The rates were reviewed and developed with best practices used as guidance. The Government
Finance Officers Association (GFOA) recommends that utility rates be established through a
comprehensive financial planning process that evaluates the following factors:
• System operating costs
• System asset maintenance needs
• Capital improvement requirements
• Current and planned future debt obligations
• Long-term cash flow projections and reserve levels
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 5 of 7
Utilities should develop rates based on the full cost of providing service, including ongoing
operations, infrastructure replacement, regulatory compliance, capital investments, and debt
service. GFOA further recommends conducting cost-of-service analyses to ensure costs are
allocated equitably among customer classes and that rate structures appropriately balance fixed
charges and consumption-based fees. Rate setting should also consider customer usage patterns,
affordability impacts, and the availability of customer assistance programs. A multi-year financial
outlook, typically five to ten years, should be used to assess future revenue requirements and
maintain adequate financial capacity for system reinvestment.
Utility Rate Study Recommendations
The preliminary utility rates for both utilities were evaluated using the current financial position,
anticipated operating and capital requirements, existing and proposed debt obligations, and the
Dublin sewer surcharges necessary to support each through 2035. Revisions to the CIP for both
the Water and Sewer System Utility Funds were used to refine the preliminary rates and align the
proposed increases with the operating and capital needs for the rate study forecast period.
For the sewer system, the study recommends annual surcharge increases of 8.0% through 2030
and 10% increases from 2031 through 2035, assuming 2.0% customer growth and 3.0%
operating-cost growth. Under this structure, Dublin's surcharge increases from $16.88 to
approximately $18.23 per 1,000 cubic feet in 2027 and to $19.69 in 2028. For a Columbus-served
customer using 535 cubic feet monthly, the modeled total bill rises from $54.27 in 2026 to $58.16
in 2027 and $62.23 in 2028.
The recommendation maintains the recommended minimum reserve of approximately $1.4 million,
with the fund balance projected to reach $3.3 million by 2035 — roughly $2.3 million above the
minimum. Under the current assumptions, approximately $65.5 million, or 84%, of the sewer
capital plan is ratepayer-supported, which is the principal driver of the recommended rate path.
The sewer utility rate recommendations are summarized in Table 1 below.
Sanitary Sewer System Rate Recommendations
Evaluation Component Recommendation Summary
Current Financial Position Maintain the recommended minimum reserve of approximately $1.4
million. The 2025 fund balance of $6.9 million exceeds this target by
about $5.6 million.
Capital Improvement
Program and Financing
Fund the $77.9 million 2026–2035 CIP with $54.3 million in proposed
bonds, $13.1 million in tax and annual allocations, $1.0 million in prior
bond proceeds, and $10.5 million in utility cash. Assume 20-year debt at
5.0% and wrapped structures for 2027–2028 bonds.
Financial Forecast and
Rate Plan
Apply annual sewer surcharge increases of 8.0% through 2030 and 10%
from 2031-2035, assuming 2.0% customer growth and 3.0% operating-
cost growth. The fund balance is projected at $3.3 million in 2035,
about $2.3 million above the minimum reserve.
Ratepayer Support for
Capital Improvements
Approximately $65.5 million, or 84%, of the ten-year capital plan would
be ratepayer-supported. Of $22.4 million in economic development and
utility extension projects, about 49% would be supported by ratepayers.
Recommended Reserves Fund balance is approximately $6.8 million in 2026 and approximately
$3.3 million in 2035 while remaining above the recommended minimum
reserve throughout the study period. At the end of 2035, the estimated
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 6 of 7
fund balance is approximately $2.3 million above the recommended
minimum reserve.
Customer Bill Impact For Columbus-served customers using 535 cubic feet monthly, the
modeled total bill rises from $54.27 in 2026 to $94.73 in 2035. For
Delaware County-served customers, it rises from $59.60 to $90.78.
Table 1
Water Rates For the water system, the study recommends annual surcharge increases of 3.0%
from 2027 through 2030, stepping up to 5.0% from 2031 through 2035, under the same
assumptions of 2.0% customer growth and 3.0% operating-cost growth.
Dublin's surcharge increases from $3.34 to approximately $3.44 per 1,000 cubic feet in 2027 and
$3.54 in 2028. For a Columbus-served customer using 535 cubic feet monthly, the modeled total
bill rises from $49.13 in 2026 to approximately $56.76 in 2027 and $65.05 in 2028; importantly,
most of that modeled increase is attributable to estimated future Columbus charges rather than to
the Dublin surcharge.
The recommendation likewise maintains the minimum reserve of approximately $1.4 million, with
the water fund balance projected at $8.2 million in 2035, about $3.0 million above the minimum
reserve. The sewer utility rate recommendations are summarized in Table 2 below.
Water System Rate Recommendations
Evaluation Component Recommendation Summary
Current Financial Position Maintain the recommended minimum reserve of approximately $0.7
million. The 2025 fund balance of $3.5 million exceeds this target by
about $2.7 million.
Capital Improvement
Program and Financing
Fund the $19.8 million 2027–2035 CIP with $11.0 million in proposed
bonds, $3.2 million from the Annual Allocation for Utility & Stormwater,
and $5.6 million in utility cash. Assume 20-year debt at 5.0%.
Financial Forecast and
Rate Plan
Apply annual water surcharge increases of 3.0% from 2027–2030 and
5.0% from 2031–2035, assuming 2.0% customer growth and 3.0%
operating-cost growth. The fund balance is projected at $8.2 million in
2035, about $3.0 million above the minimum reserve.
Recommended Reserves Beginning in 2027, adds $500,000 annually to a cumulative Water Main
Replacement Reserve for projects beyond the capital planning period.
Customer Bill Impact
For a customer using 535 cubic feet monthly, the modeled total bill rises
from $49.13 in 2026 to approximately $118.21 in 2035, including
estimated City of Columbus charges. Dublin’s surcharge increases from
$3.34 to about $4.81 per 1,000 cubic feet.
Table 2
Low-Income Water and Sewer Discount Programs
The utility rate results were compared with other regional peer system rates to gauge their
alignment with similar public utility systems. Dublin compares well when the modeled Water and
Sewer bills are measured against local household incomes, with both median and lowest quintile
burdens among the lowest in the regional peer group. Refer to page 13 of the full rate study
reports for details.
Approving the 2027-2028 Water and Sanitary Sewer Utility Rates
October 6, 2026
Page 7 of 7
The City of Columbus Department of Public Utilities offers a 30% discount on water and sewer
consumption charges for qualifying low-income customers. Income requirements are based on
federal poverty standards. The attached documents provide program details and the application
for the low-income program that must be completed by a customer seeking assistance. Additional
information regarding this program can be found at the following link:
https://www.columbus.gov/utilities/customers/Utility-Discount-Programs/
Recommended Water And Sewer User Rates for 2027-2028
The rate analysis has been updated to align with planned capital project timing and funding in the
2027-2031 Utility CIP as well as recurring operating costs, customer growth, interfund
contributions, and other assumptions. The recommended rates and forecast results were
presented to Council at the October 5 Work Session.
The rate study provides a high level of certainty that the recommended rate increases will be
adequate to fund utility system operations and capital improvements in the near term without
additional revisions. The staff recommendation is that Council approve the water and sewer user
rates for 2027 and 2028.
A summary of the proposed rates is shown in Figure 2 below. The rates for Dublin are in addition
to the surcharge for the City of Columbus and Delaware County. The Dublin share is about 10% of
the total monthly bill for an average customer.
Figure 2
Recommendation
Staff recommends approval of this Ordinance amending Chapters 51 and 52 of the Dublin Code to
set user rates for the City of Dublin’s Water and Sewer Systems at the second reading/public
hearing on October 26, 2026.
1
October 6, 2026
City of Dublin, Ohio
Municipal Sewer Utility
RATE STUDY AND SYSTEM DEVELOPMENT
CHARGE ANALYSIS
PREPARED BY
Baker Tilly Municipal Advisors, LLC
112 IronWorks Ave, Ste C
Mishawaka, IN 46544
ADVISOR
Jeffrey P. Rowe, Principal
(574) 367-5368
jeff.rowe@bakertilly.com
TABLE OF CONTENTS
EXECUTIVE SUMMARY
2 Executive Summary
HISTORICAL AND CURRENT FINANCIAL POSITION
3 Historical Summary
4 Comparison of Fund Balance to Recommended Minimum Reserves
5 Schedule of Combined Debt Amortization
FINANCIAL FORECAST AND RATE ANALYSIS
6-7 Utility Capital Improvement Plan
8 Schedule of Proposed Combined Bond Amortization
9-10 Estimated Future Cash Flows
11 Current and Estimated Future Fund Balances Compared to Recommended
Minimum Reserves
12 Long Range Rate Plan and Residential Bill Impact
13 Comparison of Monthly Residential Sewer Bills in Other Ohio Communities
14-15 Comparison of Selected Sewer Utility Metrics
EXECUTIVE SUMMARY
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
2
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
EXECUTIVE SUMMARY
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
The City of Dublin's Municipal Sanitary Sewer Utility rate study evaluates the Utility's current financial position,
anticipated operating and capital requirements, existing and proposed debt obligations, and the Dublin sewer
surcharges needed to support the Utility through 2035. The analysis is based on current assumptions and should be
updated as capital project timing, funding sources, operating costs, customer growth, and other factors become more
certain.
Rate Implementation and Periodic Review.The long range rate plan demonstrates financial sufficiency under the
current operating, capital, financing, and funding assumptions. Because future sewer rate requirements are particularly
sensitive to the timing, financing, and ultimate funding responsibility for major capital projects, the City may consider
adopting rates for a shorter initial period and revisiting the rate analysis annually before establishing subsequent rate
adjustments. Future reviews should incorporate updated project schedules, external funding commitments, financing
structures, customer growth, operating costs, and reserve requirements.
Current Financial Position. As of December 31, 2025, the Sewer Utility reported approximately $6.9 million of fund
balance compared with recommended minimum reserves of approximately $1.3 million, leaving approximately $5.6
million above the recommended minimum. The Utility therefore enters the forecast period from a strong liquidity
position, with future capital and debt requirements representing the primary long range financial consideration.
Financial Forecast and Rate Plan. The forecast assumes 2.0% annual customer growth, operating costs generally
increasing 3.0% annually, equal allocation of certain utility costs between the Water and Sewer Utilities beginning in
2027, and continuation of certain nonoperating revenues and interfund contributions. For long range planning purposes,
the analysis assumes annual Dublin sewer surcharge increases of 8.0% from 2027 through 2030 and 10.0% from 2031
through 2035. Under these assumptions, estimated fund balances remain above recommended minimum reserves
throughout the forecast period, with an estimated year end fund balance of approximately $3.3 million in 2035.
Customer Bill Impact. For customers served by the City of Columbus sewer system, the adopted 2026 Dublin
surcharge is $16.88 per 1,000 cubic feet. For a residential customer using 535 cubic feet per month, the Dublin portion
is approximately $9.03 per month and the total modeled sewer bill, including Columbus sewer and Clean River
charges, is approximately $54.27. Under the long range planning scenario, the Dublin portion increases to
approximately $19.80 per month and the total modeled bill to approximately $94.73 by 2035. For customers served by
the Delaware County Regional Sewer District, the 2026 Dublin surcharge is $18.60 per month and the total modeled bill
is approximately $59.60, increasing to approximately $90.78 by 2035 under the long range planning scenario.
Capital Improvement Program and Financing. The current capital improvement plan includes approximately $77.9
million of sewer system improvements from 2026 through 2035. Approximately $54.3 million is assumed to be financed
through proposed bonds, approximately $12.4 million through the Capital Improvements Tax Fund and Annual
Allocation for Utility and Stormwater, and approximately $10.3 million through Sewer Utility cash. The analysis also
assumes a temporary $950,000 advance from the Water Utility in 2028. Under the current funding assumptions,
approximately $65.5 million, or 84.1%, of the capital plan is ratepayer supported. Economic Development and Utility
Extension projects total approximately $22.5 million, and their ultimate funding responsibility may change as TIF
revenues, economic development resources, developer contributions, and other nonutility funding sources are
evaluated.
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
HISTORICAL AND CURRENT FINANCIAL POSITION
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
HISTORICAL SUMMARY
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
3
Note: 2024 disbursements do not include the $4.5 million advance for the
acquisition of the Sports Ohio Facility.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2023 2024 2025
Historical Total Receipts, Disbursements and Fund
Balance Trends
Total Receipts Total Disbursements Fund Balance
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2023 2024 2025
Historical Operating Receipts and Disbursements
Total Operating Receipts Total Operating Disbursements
60%55%54%
12%
9%13%
25%35%32%
3%1%1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2023 2024 2025
Percentage of Operating Costs by Category
Personnel Wholesale treatment Contractual services Other
$1,350,475 $1,539,363 $1,499,869
$2,753,162 $1,466,857 $2,268,517
$1,473,597
$1,569,658
$1,714,309 $352,037
$1,531,909 $5,602,530
$4,927,915
$7,014,604
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2023 2024 2025
Cost by Spending Category
Operating Costs Capital Debt Service Bond Related Costs
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
COMPARISON OF FUND BALANCE TO
RECOMMENDED MINIMUM RESERVES
As of
December 31, 2025
Sewer Fund Balances $6,916,779
Less: Recommended Minimum Reserves
Operating Reserve (1) (304,800)
Capital Reserve (2) (1,027,000)
Above/(Below) Recommended Minimum Reserves $5,584,979
(1) Sewer Operating Reserve: The Utility is assumed to maintain cash equal to two months, or 16.67%,
of the following year's budgeted cash operation and maintenance disbursements, as calculated below.
2026 Operation and Maintenance Budget (page 9) $1,828,600
Times factor for 2 months 16.67%
Recommended Minimum Reserve $304,800
(2) Sewer Capital Reserve: The Utility is assumed to maintain a capital reserve equal to the 10 year
average annual cash funded capital improvements shown on page 6.
Recommended Minimum Reserve (page 6)$1,027,000
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
4
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
SCHEDULE OF COMBINED DEBT AMORTIZATION
Year 2012 Bonds 2017 Bonds 2018A Bonds 2020 Bonds 2021 Bonds 2022 Bonds 2023 Bonds 2024 Bonds 2025 Bonds Annual Total
2026 $171,800 $100,300.00 $102,837.48 $404,450.00 $236,214.57 $259,750.02 $76,900.00 $188,800.00 $228,437.50 $1,769,489.57
2027 172,525 103,500.00 106,187.48 401,650.00 230,456.22 258,500.00 75,150.00 190,400.00 226,937.50 1,765,306.20
2028 167,994 100,250.00 108,187.48 403,700.00 231,818.72 262,000.00 73,400.00 191,800.00 225,187.50 1,764,337.45
2029 168,200 102,000.00 104,937.48 400,450.00 233,303.31 260,000.00 76,650.00 193,000.00 228,187.50 1,766,728.29
2030 168,244 103,500.00 101,687.48 402,050.00 101,900.00 257,750.02 74,650.00 194,000.00 225,687.50 1,629,468.75
2031 168,125 99,750.00 103,437.48 403,350.00 98,150.00 260,250.02 77,650.00 194,800.00 227,937.50 1,633,450.00
2032 172,763 101,750.00 104,937.48 404,350.00 99,400.00 257,250.00 75,400.00 195,400.00 224,687.50 1,635,937.48
2033 - 104,350.00 106,187.48 405,050.00 101,200.00 259,000.00 78,150.00 195,800.00 226,187.50 1,475,924.98
2034 - 101,800.00 107,187.48 405,450.00 99,500.00 257,000.00 75,650.00 196,000.00 227,187.50 1,469,774.98
2035 - 102,550.00 107,937.48 400,550.00 97,800.00 259,800.00 78,150.00 201,000.00 227,687.50 1,475,474.98
2036 - 103,750.00 103,437.48 405,500.00 101,100.00 257,200.00 75,400.00 200,600.00 47,687.50 1,294,674.98
2037 - 104,000.00 104,750.00 405,000.00 99,300.00 259,400.00 78,200.00 205,000.00 51,187.50 1,306,837.50
2038 - - 105,000.00 404,200.00 97,500.00 261,200.00 75,800.00 204,000.00 49,437.50 1,197,137.50
2039 - - - 403,100.00 100,700.00 257,600.00 73,400.00 202,800.00 52,687.50 1,090,287.50
2040 - - - 401,700.00 98,800.00 258,800.00 76,000.00 206,400.00 51,087.50 1,092,787.50
2041 - - - - 96,900.00 259,600.00 73,400.00 204,600.00 49,487.50 683,987.50
2042 - - - - - 260,000.00 75,800.00 202,600.00 47,887.50 586,287.50
2043 - - - - - - 78,000.00 205,400.00 51,187.50 334,587.50
2044 - - - - - - - 202,800.00 49,275.00 252,075.00
2045 - - - - - - - - 52,250.00 52,250.00
Totals $1,189,650.00 $1,227,500.00 $1,366,712.28 $6,050,550.00 $2,124,042.82 $4,405,100.06 $1,367,750.00 $3,775,200.00 $2,770,300.00 $24,276,805.16
5
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
FINANCIAL FORECAST AND RATE ANALYSIS
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
UTILITY CAPITAL IMPROVEMENT PLAN
(Provided by Utility Management)
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Totals
Maintenance/Existing System Projects:
Annual Sanitary Sewer Maintenance Program $210,000 $220,000 $230,000 $240,000 $245,000 $250,000 $260,000 $270,000 $280,000 $290,000 $2,495,000
Sanitary Sewer Lining and Repair - - 1,000,000 - - 1,000,000 - - 1,500,000 (1)- 3,500,000
Water-In-Basement Event Mitigation Improvements - 255,000 - - - - - - - - 255,000
Deer Run Sanitary Sewershed Infiltration/Inflow Mitigation Pilot Project 1,105,000 - - - - - - - - - 1,105,000
Sanitary Sewer System Infiltration/Inflow Mitigation Program - 570,000 - - - - - - - - 570,000
Deer Run Sanitary Sewer System Improvements:
Glick Road Relief Sewer - 10,000,000 (1)4,185,000 (1)- - - - - - - 14,185,000
Muirfield Drive Relief Sewer
Bond Funded - 4,805,000 (1)- - - - - - - - 4,805,000
Sewer Funded - 150,000 - - - - - - - - 150,000
Muirfield Village Golf Club Relief Sewer - - - - 790,000 230,000 - - - - 1,020,000
South Riverview Street - - - 100,000 425,000 - - - - - 525,000
NFIR - Brand Road Relief Sewer & Sanitary Sewer Extensions - Areas 6A, 6B, 6C and 21:
Bond Funded - - - 1,080,000 (1)- 6,349,500 (1)- - - - 7,429,500
Annual Allocation for Utility and Stormwater - - - 120,000 (3)- 705,500 (3)- - - - 825,500
Sewer Funded - - - - 345,000 - - - - - 345,000
SFIR - Post Road Relief Sewer & Sanitary Sewer Extensions - Area 7 - - - - - - 2,400,000 (1)700,000 (1)14,600,000 (1)- 17,700,000
Sanitary Sewer Pump Station and Lift Station Improvements - - - - - - 200,000 - - 250,000 450,000
Economic Development Projects:
Metro Center Revitalization, Catalytic Sites - Sanitary Sewer Improvements:
Capital Improvements Tax Fund - - 485,000 (2)- - - - - - - 485,000
Water Advance - - 950,000 (4)- - - - - - - 950,000
Sewer Funded 175,000 - - - - - - - - - 175,000
WIDIIS - Cosgray Sanitary Sewer Extension:
Larne Drive to Shier Rings Road
Remaining Proceeds from Prior Bond Issuances - 650,000 - - - - - - - - 650,000
Sewer Funded - 330,000 - - - - - - - - 330,000
Larne Drive south along Cosgray Road (A1) - - - - - - 100,000 100,000 550,000 (1)- 750,000
B2, B3, and B4 - - - - - - 650,000 (1)600,000 (1)3,600,000 (1)- 4,850,000
Utility Extension Projects:
Sanitary Sewer Extension Area 11A Remainder - 230,000 (3)- - - - - - - - 230,000
Sanitary Sewer Extension Areas 3A & 3C:
Bond Funded - - 3,300,000 (1)- - - - - - - 3,300,000
Annual Allocation for Utility and Stormwater - 200,000 (3)1,000,000 (3)- - - - - - - 1,200,000
Utility Extensions 625,000 (3)- - - - - 2,250,000 (3)2,250,000 (3)2,250,000 (3)2,250,000 (3)9,625,000
Total Capital Improvements 2,115,000 17,410,000 11,150,000 1,540,000 1,805,000 8,535,000 5,860,000 3,920,000 22,780,000 2,790,000 77,905,000
Less: Bond Funded Projects (1) - (14,805,000) (7,485,000) (1,080,000) - (6,349,500) (3,050,000) (1,300,000) (20,250,000) - (54,319,500)
Less: Capital Improvements Tax Fund (2) - - (485,000) - - - - - - - (485,000)
Less: Annual Allocation for Utility and Stormwater (3) (625,000) (430,000) (1,000,000) (120,000) - (705,500) (2,250,000) (2,250,000) (2,250,000) (2,250,000) (11,880,500)
Less: Advance from Water Funds (4) - - (950,000) - - - - - - - (950,000)
Total cash funded capital improvements $1,490,000 $2,175,000 $1,230,000 $340,000 $1,805,000 $1,480,000 $560,000 $370,000 $280,000 $540,000 10,270,000
Divided by: 10 years 10
Average Annual Cash Funded Capital Improvements $1,027,000
6
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
Estimated Project Year
(Continued on next page)
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
(Cont'd)
UTILITY CAPITAL IMPROVEMENT PLAN
(Assumptions and Notes)
Ratepayer Support by Project Type:
Total Capital
Plan
Ratepayer
Supported Other Funding
% Ratepayer
Supported
Maintenance / Existing System $55,360,000 $54,534,500 $825,500 98.50%
Economic Development 8,190,000 7,705,000 485,000 94.10%
Utility Extensions 14,355,000 3,300,000 11,055,000 23.00%
Total $77,905,000 $65,539,500 $12,365,500 84.10%
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
7
Water Utility Advances. The capital improvement plan assumes a $950,000 advance from the Water Utility in 2028 to
provide temporary funding for certain Sewer Utility capital improvements. The advance is reflected as a funding source
for purposes of identifying the Sewer Utility's cash-funded capital requirements but does not represent a permanent
source of nonutility funding. For purposes of the financial forecast, the Sewer Utility is assumed to repay the advance to
the Water Utility in equal amounts of $475,000 in 2032 and 2033. No interest is assumed on the advance.
Potential Alternative Funding. Economic Development and Utility Extension projects, including Metro Center and
WIDIIS projects, may be eligible for funding from TIF revenues, economic development resources, developer
contributions, or other nonutility sources. The funding sources reflected in this schedule represent current planning
assumptions and may change as individual projects advance. Because changes in nonutility funding could materially
affect future Sewer Utility debt service and rate requirements, alternative funding sources should continue to be
evaluated before the City commits to longer term rate adjustments.
Funding Sources. Projects identified with (1) are assumed to be financed with proposed Sewer Utility debt; (2)
represents funding from the Capital Improvements Tax Fund; (3) represents funding from the Annual Allocation for Utility
and Stormwater; and (4) represents advances from the Water Utility. Annual Allocation amounts for 2027 through 2031
reflect funding currently identified in the City's capital improvement plan. Beginning in 2032, the analysis assumes $2.25
million annually through 2044 for sanitary sewer extensions to support completion of projects identified under the Utility
Extension Policy. These future amounts are planning assumptions for purposes of the financial forecast and should be
updated as future capital improvement plans and funding decisions are approved.
Project Classification. Projects are grouped based on their primary purpose. Maintenance / Existing System includes
projects primarily intended to maintain, rehabilitate, improve capacity, or provide relief to the existing sewer system,
including certain projects that may contain an extension component.
Ratepayer Supported Capital. For purposes of this analysis, ratepayer supported capital includes projects funded from
Sewer Utility cash, proposed Sewer Utility debt, and advances from the Water Utility that are subsequently repaid by the
Sewer Utility. Amounts funded from the Capital Improvements Tax Fund and Annual Allocation for Utility and Stormwater
are classified as Other Funding and excluded from ratepayer supported capital. These classifications reflect the funding
assumptions used in the current financial forecast and do not preclude the City from identifying additional TIF revenues,
economic development resources, developer contributions, or other nonutility funding for individual projects. The
percentage shown represents currently assumed ratepayer supported capital divided by the total capital plan for each
project category.
Outstanding Bonds
Date Annual Totals 2027 2028 2029 2031 2032 2033 2034 Annual Total
(Page 5)
2026 $1,769,489.57 $1,769,489.57
2027 1,765,306.20 $370,125.00 2,135,431.20
2028 1,764,337.45 794,711.00 $300,307.89 2,859,356.34
2029 1,766,728.29 794,711.00 600,615.77 $43,331.00 3,205,386.06
2030 1,629,468.75 794,711.00 600,615.77 86,661.99 3,111,457.51
2031 1,633,450.00 794,711.00 600,615.77 86,661.99 $254,750.16 3,370,188.92
2032 1,635,937.48 794,711.00 600,615.77 86,661.99 509,500.31 $122,369.95 3,749,796.50
2033 1,475,924.98 908,207.00 600,615.77 86,661.99 509,500.31 244,739.89 $52,157.68 3,877,807.62
2034 1,469,774.98 914,357.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 $812,456.20 4,742,421.50
2035 1,475,474.98 908,657.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,877.69
2036 1,294,674.98 1,089,457.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,877.69
2037 1,306,837.50 1,077,295.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2038 1,197,137.50 1,186,995.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2039 1,090,287.50 1,293,845.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2040 1,092,787.50 1,291,345.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2041 683,987.50 1,700,145.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2042 586,287.50 1,797,845.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2043 334,587.50 2,049,545.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,878.21
2044 252,075.00 2,132,057.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,877.71
2045 52,250.00 2,331,882.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,877.71
2046 - 2,384,132.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 5,554,877.71
2047 - 1,192,066.00 600,615.77 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 4,362,811.71
2048 - - 300,307.89 86,661.99 509,500.31 244,739.89 104,315.36 1,624,912.39 2,870,437.83
2049 - - - 43,331.00 509,500.31 244,739.89 104,315.36 1,624,912.39 2,526,798.95
2050 - - - - 509,500.31 244,739.89 104,315.36 1,624,912.39 2,483,467.95
2051 - - - - 254,750.16 244,739.89 104,315.36 1,624,912.39 2,228,717.80
2052 - - - - - 122,369.95 104,315.36 1,624,912.39 1,851,597.70
2053 - - - - - - 52,157.68 1,624,912.39 1,677,070.07
2054 - - - - - - - 812,456.20 812,456.20
Totals $24,276,805.16 $26,601,510.00 $12,012,315.41 $1,733,239.81 $10,190,006.21 $4,894,797.81 $2,086,307.20 $32,498,247.81 $114,293,229.41
Principal $14,805,000 $7,485,000 $1,080,000 $6,349,500 $3,050,000 $1,300,000 $20,250,000
Term (years) 20 20 20 20 20 20 20
Assumed Interest Rate 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
Estimated Annual Payment (Level)$600,615.77 $86,661.99 $509,500.31 $244,739.89 $104,315.36 $1,624,912.39
Debt Structure Wrapped Level Level Level Level Level Level
SCHEDULE OF PROPOSED COMBINED BOND AMORTIZATION
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
8
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
Proposed Bonds (1)
(1) Proposed debt service assumes bond proceeds equal to the bond funded project amounts shown in the Capital Improvement Plan on page 6. For planning purposes, the proposed 2027 bond assumes a wrapped debt
service structure designed around the Utility's existing obligations while maintaining a 20 year repayment term, a 5.0% interest rate, and compliance with the 3:1 debt service requirement under Ohio Revised Code Section
133.21. All other proposed bonds assume level debt service. Actual financing structures, interest rates, issuance timing, and annual debt service requirements will be determined at the time of financing based on then
current project needs, market conditions, legal requirements, and available funding sources. The year of issuance reflects approximately six months of debt service. Financing costs and premiums or discounts are
excluded.
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
ESTIMATED FUTURE CASH FLOWS
(Amounts rounded to the nearest $100)
Budgeted
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Assumed Growth in Customer Base (1) 2% 2% 2% 2% 2% 2% 2% 2% 2%
Adopted/Proposed Rate Adjustments (2) 6% 5% 8.0% 8.0% 8.0% 8.0% 10.0% 10.0% 10.0% 10.0% 10.0%
Estimated Operating Receipts:
Sewer Surcharges - Columbus Users (3) $2,836,906 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900 $2,836,900
Sewer Surcharges - Delaware County Users (3) 215,976 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000 216,000
Additional surcharges from growth - - 61,100 123,400 186,900 251,700 317,800 385,200 454,000 524,100 595,600
Additional surcharges from rate adjustments - 152,600 413,900 701,100 1,016,400 1,362,100 1,835,400 2,362,800 2,949,800 3,602,500 4,327,600
Total operating receipts 3,052,882 3,205,500 3,527,900 3,877,400 4,256,200 4,666,700 5,206,100 5,800,900 6,456,700 7,179,500 7,976,100
Estimated Operating Disbursements: (4)
Wholesale Treatment - Delaware County (5) 197,987 167,400 167,400 167,400 167,400 167,400 167,400 167,400 167,400 167,400 167,400
Personnel 806,902 905,400 932,600 960,600 989,400 1,019,100 1,049,700 1,081,200 1,113,600 1,147,000 1,181,400
Contractual services 472,866 681,600 702,000 723,100 744,800 767,100 790,100 813,800 838,200 863,300 889,200
Repairs and maintenance 14,236 27,000 27,800 28,600 29,500 30,400 31,300 32,200 33,200 34,200 35,200
Materials and supplies 6,208 22,400 23,100 23,800 24,500 25,200 26,000 26,800 27,600 28,400 29,300
Utilities (6) - - 102,500 105,600 108,800 112,100 115,500 119,000 122,600 126,300 130,100
Other 1,670 24,800 25,500 26,300 27,100 27,900 28,700 29,600 30,500 31,400 32,300
Total operating disbursements 1,499,869 1,828,600 1,980,900 2,035,400 2,091,500 2,149,200 2,208,700 2,270,000 2,333,100 2,398,000 2,464,900
Net operating receipts 1,553,013 1,376,900 1,547,000 1,842,000 2,164,700 2,517,500 2,997,400 3,530,900 4,123,600 4,781,500 5,511,200
Estimated Non-Operating Receipts:
Interest income (7) 300,575 259,400 253,300 214,000 192,500 202,800 175,200 131,300 108,100 108,700 122,700
Capacity charges (8) 148,500 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000
Capital Improvements Fund Debt Contributions (9) 275,585 275,600 275,600 275,600 275,600 275,600 275,600 275,600 275,600 275,600 275,600
Manuscript Debt Repayment (10) 170,200 955,400 956,000 955,400 956,300 955,800 - - - - -
Bond Proceeds 2,212,163 - - - - - - - - - -
Other changes in cash 93,766 - - - - - - - - - -
Total non-operating receipts 3,200,789 1,720,400 1,714,900 1,675,000 1,654,400 1,664,200 680,800 636,900 613,700 614,300 628,300
Estimated Non-Operating Disbursements:
Capital improvements (page 6) 2,268,517 1,490,000 2,175,000 1,230,000 340,000 1,805,000 1,480,000 560,000 370,000 280,000 540,000
Outstanding Bond payments (page 5) 1,714,309 1,769,500 1,765,300 1,764,300 1,766,700 1,629,500 1,633,500 1,635,900 1,475,900 1,469,800 1,475,500
Proposed Bond payments (page 8) - - 370,100 1,095,100 1,438,700 1,482,000 1,736,700 2,113,900 2,401,900 3,272,600 4,079,400
Repayment of Water Utility Advances (11) - - - - - - - 475,000 475,000 - -
Bond payoff and issuance costs 1,531,909 - - - - - - - - - -
Total non-operating disbursements 5,514,735 3,259,500 4,310,400 4,089,400 3,545,400 4,916,500 4,850,200 4,784,800 4,722,800 5,022,400 6,094,900
Estimated increase (decrease) in fund balances (760,933) (162,200) (1,048,500) (572,400) 273,700 (734,800) (1,172,000) (617,000) 14,500 373,400 44,600
Estimated beginning fund balances 7,677,712 6,916,800 6,754,600 5,706,100 5,133,700 5,407,400 4,672,600 3,500,600 2,883,600 2,898,100 3,271,500
Estimated ending fund balances $6,916,779 $6,754,600 $5,706,100 $5,133,700 $5,407,400 $4,672,600 $3,500,600 $2,883,600 $2,898,100 $3,271,500 $3,316,100
Recommended Minimum Reserves (12) $1,331,800 $1,357,200 $1,366,200 $1,375,600 $1,385,200 $1,395,100 $1,405,300 $1,415,900 $1,426,700 $1,437,800 $1,450,100
Above/(Below) Recommended Minimum Reserves $5,584,979 $5,397,400 $4,339,900 $3,758,100 $4,022,200 $3,277,500 $2,095,300 $1,467,700 $1,471,400 $1,833,700 $1,866,000
Surcharge Rate per 1,000 Cubic Feet - Columbus Users (13) $16.08 $16.88 $18.23 $19.69 $21.27 $22.97 $25.27 $27.80 $30.58 $33.64 $37.00
Increase in Surcharge Rate - Columbus Users $0.91 $0.80 $1.35 $1.46 $1.58 $1.70 $2.30 $2.53 $2.78 $3.06 $3.36
Monthly Flat Rate Surcharge - Delaware County Users (13) $18.60 $18.60 $20.09 $21.70 $23.44 $25.32 $27.85 $30.64 $33.70 $37.07 $40.78
Increase in Flat Rate Surcharge - Delaware County Users $0.00 $1.49 $1.61 $1.74 $1.88 $2.53 $2.79 $3.06 $3.37 $3.71
Note: Future project costs funded by the proposed bonds are not reflected in this schedule because the bond proceeds are assumed to be fully spent in the year received and therefore have no net cash flow impact on the utility.
(Continued on Next Page)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
9
Actual Estimated
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
(Cont'd)
ESTIMATED FUTURE CASH FLOWS
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) Capacity charge revenue is based on the two year average of actual collections.
(9)
(10)
(11)
(12)
(13)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
10
Effective January 1, 2026, Ordinance No. 43-25 establishes a Dublin sewer surcharge of $16.88 per 1,000
cubic feet for customers served by the City of Columbus and a flat monthly Dublin sewer surcharge of $18.60
for customers served by Delaware County.
Customer growth is based on the annual growth assumptions presented in the schedule and is applied to the
applicable billing base in each year.
Base Columbus and Delaware County surcharge receipts are held constant at 2025 actual amounts
throughout the study period. Additional receipts resulting from customer growth and adopted or proposed rate
adjustments are shown separately in the schedule.
Interest income is calculated at 3.75% of the prior year's positive ending cash balance. The Utility earned
approximately 3.91% in 2025.
Recommended reserves equal (a) two months, or 16.67%, of the following year's estimated cash operation
and maintenance disbursements, plus (b) the Sewer Capital Reserve equal to the 10 year average annual
cash funded capital improvements shown on page 6.
Assumes annual debt service contributions from the Capital Improvements Fund (Fund 401) equal to the
amount received in 2025.
Beginning in 2027, utility costs are allocated equally between the Water and Sewer Utilities based on the
proposed 2027 operating budget. Costs for 2028 through 2035 assume 3.0% annual inflation on the 2027
cost base.
Based on the 2024 Manuscript Debt Repayment Schedule provided by the City. The repayment relates to
approximately $4.5 million advanced by the Sewer Utility for acquisition of the Sports Ohio facility.
Repayments, including interest, are made from the Capital Improvement Fund through 2030.
Operating disbursements are based on the 2026 operating budget and assume 3.0% annual inflation
thereafter, except for Delaware County RSD wholesale treatment costs and utility costs, which are addressed
separately in footnotes (5) and (6), respectively.
The 2025 and 2026 rate adjustments reflect adopted Dublin sewer surcharge increases. Rate adjustments for
2027 through 2035 are long range planning assumptions used to evaluate the Utility's financial sufficiency
under the capital, debt, operating, and funding assumptions presented in this study. The modeled adjustments
do not require the City to adopt rates through 2035. The City may elect to establish rates for a shorter period
and update the analysis periodically as capital project timing, financing, nonutility funding, customer growth,
operating costs, and other assumptions become more certain.
The 2026 amount reflects a normalized annual cost based on four quarterly invoices, as five invoices were
paid in 2025. Future costs are held constant for modeling purposes because no future Delaware County
Regional Sewer District contract rate increases are currently known. Actual future costs may differ, and this
assumption should be updated as additional rate information becomes available.
The Sewer Utility is assumed to receive a $950,000 advance from the Water Utility in 2028 to temporarily fund
certain Sewer Utility capital requirements. The advance is reflected as a reduction in Sewer Utility cash
funded capital requirements in 2028. For purposes of the financial forecast, the Sewer Utility is assumed to
repay the advance to the Water Utility in equal amounts of $475,000 in 2032 and 2033. No interest is
assumed on the advance.
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
CURRENT AND ESTIMATED FUTURE FUND BALANCES COMPARED TO RECOMMENDED MINIMUM RESERVES
* *
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
11
$6,916,800 $6,754,600
$5,706,100
$5,133,700
$5,407,400
$4,672,600
$3,500,600
$2,883,600 $2,898,100
$3,271,500 $3,316,100
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Estimated Fund Balances Recommended Minimum Reserves
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
LONG RANGE RATE PLAN AND RESIDENTIAL BILL IMPACT
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
12
Note: 2026 Columbus rates are based on the City of Columbus 2026 Rate Charts. Future Columbus rates reflect estimated future increases
provided by the City of Columbus and are subject to change. Delaware County Regional Sewer District rates reflect adopted rates through
2029 and are assumed to increase by $1.00 annually thereafter for modeling purposes, consistent with the recent adopted rate progression.
The 2026 Dublin surcharges reflect currently adopted rates. Dublin surcharge adjustments for 2027 through 2035 represent long range
planning assumptions used in the financial forecast and are subject to future review and adoption by the City.
$9.03 $9.75 $10.53 $11.38 $12.29 $13.52 $14.87 $16.36 $18.00 $19.80
$42.06 $45.01 $48.16 $51.53 $55.13
$58.99 $61.35
$64.42
$67.00
$69.68 $3.18
$3.40
$3.64
$3.89
$4.16
$4.46
$4.63
$4.87
$5.06
$5.26
$54.27
$58.16
$62.33
$66.80
$71.58
$76.97
$80.86
$85.65
$90.06
$94.73
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035Monthly Residential Bill (535 Cubic Feet)Columbus Users
Dublin Surcharges Columbus - Sewer Columbus - Clean River
$18.60 $20.09 $21.70 $23.44 $25.32 $27.85 $30.64 $33.70 $37.07 $40.78
$41.00 $42.00 $43.00 $44.00 $45.00 $46.00 $47.00 $48.00
$49.00
$50.00 $59.60 $62.09 $64.70 $67.44 $70.32 $73.85 $77.64
$81.70
$86.07
$90.78
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035Monthly Residential Bill (535 Cubic Feet)Delaware County
Dublin Surcharges Delaware County RSD Charges
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
COMPARISON OF MONTHLY RESIDENTIAL SEWER BILLS IN OTHER OHIO COMMUNITIES
13
Note: Monthly residential bills are based on 535 cubic feet of sewer usage. Rates reflect the final effective phase of currently adopted rate schedules or ordinances, where applicable; otherwise,
rates effective in 2026 are used.
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
$0.40 $2.00 $2.37 $3.58 $6.79 $8.23 $9.03
$59.91
$44.04 $45.24 $45.24 $45.24 $45.24 $45.24
$45.24 $45.24 $45.24
$44.04 $45.24 $45.64 $47.24 $47.61 $48.82
$52.03 $53.47 $54.27
$59.91
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
Monthly Residential Bill (535 Cubic Feet)COMPARISON OF MONTHLY RESIDENTIAL SEWER BILLS IN COMMUNITIES SERVED BY THE CITY OF COLUMBUS SANITARY SEWER SYSTEM
Local Surcharge Columbus Rates
$27.80
$32.89
$38.90 $39.00
$48.82 $49.86
$54.28 $54.88 $55.79
$59.60
$66.26
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
Monthly Residential Bill (535 Cubic Feet)COMPARISON OF OTHER MONTHLY RESIDENTIAL SEWER BILLS IN CENTRAL OHIO
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
COMPARISON OF SELECTED SEWER UTILITY METRICS
Metric Dublin* Hilliard* Upper Arlington* Grove City* Reynoldsburg** Gahanna** Westerville** Newark***
Year of Financials Used (2025) (2024) (2024) (2024) (2023) (2024) (2025) (2024)
Financial:
Debt Service Coverage (1) 134% N/A 7664% 523% N/A 5214% 197% 103%
Operating Ratio (2) 191% 112% 164% 224% 117% 117% 101% 223%
Days Cash on Hand (3) 1,530 172 1,418 1,343 416 621 347 602
Operating Reserve Coverage (4) 419% 47% 388% 368% 114% 170% 95% 165%
Operating:
Operating Cost per LF (5) $1.17 $1.01 $1.20 $0.65 $8.56 $11.92 $11.79 $4.21
Effective Residential Charge / 1,000 Gallons (6)$13.56 $12.20 $13.36 $9.44 $12.20 $12.49 $13.71 $8.11
Affordability:
Median Household Burden (7) 0.41% 0.46% 0.41% 0.49% 0.80% 0.55% 0.60% 0.63%
Lowest Quintile Burden (8) 1.63% 1.67% 1.68% 1.72% 2.92% 2.22% 2.28% 3.13%
Poverty Income Burden (9) 2.38% 2.14% 2.35% 1.66% 2.14% 2.19% 2.41% 1.42%
*** Communities that operate their own sewer collection and wastewater treatment systems and bill customers directly.
(Continued on Next Page)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
14
* Communities served under a City of Columbus sewer service agreement where Columbus provides wastewater treatment and bills individual customers directly. The local municipality owns or maintains
portions of the local collection system and may assess an additional local charge or surcharge.
** Communities that own and maintain their local sewer collection systems and bill customers directly, but obtain wastewater treatment from the City of Columbus and/or another regional provider. Westerville
uses both the City of Columbus and Delaware County for wastewater treatment.
Source: Financial metrics are based on the most recent publicly available published financial information for each utility. System linear footage reflects the most recent publicly available published system
information for each utility.
Financial and operating metrics should be interpreted in light of differences in utility service arrangements. Where wastewater treatment and customer billing are provided directly by Columbus, the local utility's
reported revenues and expenses may differ materially from communities that bill customers directly and record wholesale treatment costs within their own utility funds.
The Utility compares very favorably from a liquidity standpoint, with the strongest cash and reserve position among the comparison utilities. Debt service coverage is more moderate than most peers, while the
operating ratio compares favorably and indicates a strong recurring operating margin. The Utility therefore enters the forecast period from a strong current financial position, with the primary long range financial
consideration being the timing, funding, and financing of its significant future capital requirements.
The Utility has one of the lowest operating costs per linear foot in the peer group, indicating relatively low operating costs compared with the size of its collection system. Its effective residential charge,
however, is among the highest of the communities shown. This reflects differences between the costs recorded by the Dublin Sewer Utility and the total sewer charges billed to customers, including charges
billed directly by Columbus.
Dublin compares particularly well when the modeled Sewer bill is measured against local household incomes, with both median and lowest quintile burdens among the lowest in the peer group. These
measures show what portion of annual household income is required to pay the annual Sewer bill, with lower percentages indicating a lower relative burden. When all communities are measured against the
same federal poverty income level, Dublin’s burden is near the higher end, again showing the influence of Dublin’s relatively strong local household incomes on the local affordability measures.
DUBLIN (OHIO) MUNICIPAL SANITARY SEWER UTILITY
(Cont'd)
COMPARISON OF SELECTED SEWER UTILITY METRICS
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
15
Median Household Burden = Annual Modeled Residential Utility Bill ÷ Median Household Income. Median
household income is based on the U.S. Census Bureau, 2024 American Community Survey 5 Year Estimates,
Detailed Table B19013, using the applicable geography for each community.
Lowest Quintile Burden = Annual Modeled Residential Utility Bill ÷ Mean Household Income of the Lowest
Quintile. Income is based on the U.S. Census Bureau, 2024 American Community Survey 5 Year Estimates,
Detailed Table B19081, using the applicable geography for each community.
Poverty Income Burden = Annual Modeled Residential Utility Bill ÷ the 2026 HHS Poverty Guideline for a three
person household in the 48 contiguous states and District of Columbia, $27,320. Source: U.S. Department of
Health and Human Services, 2026 Poverty Guidelines.
Debt Service Coverage = (Operating Revenue + Interest Income −Cash Operating Expenses) ÷ Annual Debt
Service. Cash operating expenses exclude depreciation and other noncash expenses.
Operating Ratio = Operating Revenue ÷ Cash Operating Expenses. Cash operating expenses exclude
depreciation and other noncash expenses. Under this definition, a ratio above 1.00x indicates that operating
revenues exceed cash operating expenses.
Days Cash on Hand = Year End Unrestricted Utility Cash and Investments ÷ (Annual Cash Operating Expenses
÷ 365). Cash and investments should exclude amounts legally restricted for capital projects, debt service, or
other specific purposes and should be defined consistently for all comparison utilities.
Operating Reserve Coverage = Year End Unrestricted Utility Cash and Investments ÷ Annual Cash Operating
Expenses. Cash and investments and cash operating expenses are defined consistently with footnote (3).
Operating Cost per Linear Foot = Annual Cash Operating Expenses, excluding depreciation and other noncash
expenses, ÷ utility owned system linear feet.
Effective Residential Charge per 1,000 Gallons = the modeled residential customer bill at 535 cubic feet of
monthly usage, approximately 4,002 gallons, divided by modeled monthly usage in thousands of gallons. This
metric represents the customer's billed price rather than the utility's cost of service.
1
October 6, 2026
City of Dublin, Ohio
Municipal Water Utility
RATE STUDY AND SYSTEM DEVELOPMENT
CHARGE ANALYSIS
PREPARED BY
Baker Tilly Municipal Advisors, LLC
112 IronWorks Ave, Ste C
Mishawaka, IN 46544
ADVISOR
Jeffrey P. Rowe, Principal
(574) 367-5368
jeff.rowe@bakertilly.com
TABLE OF CONTENTS
EXECUTIVE SUMMARY
2 Executive Summary
HISTORICAL AND CURRENT FINANCIAL POSITION
3 Historical Summary
4 Comparison of Fund Balance to Recommended Minimum Reserves
5 Schedule of Combined Debt Amortization
FINANCIAL FORECAST AND RATE ANALYSIS
6 Utility Capital Improvement Plan
7 Schedule of Proposed Combined Bond Amortization
8-9 Estimated Future Cash Flows
10 Current and Estimated Future Fund Balances Compared to Recommended
Minimum Reserves
11 Long Range Rate Plan and Residential Bill Impact
12 Comparison of Monthly Residential Water Bills in Other Ohio Communities
13-14 Comparison of Selected Water Utility Metrics
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
EXECUTIVE SUMMARY
2
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
EXECUTIVE SUMMARY
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
Current Financial Position.As of December 31, 2025, the Water Utility reported approximately $3.5 million of fund
balance compared with recommended minimum reserves of approximately $1.1 million, leaving approximately $2.4
million above the recommended minimum. Beginning in 2027, the analysis also includes a separate cumulative Water
Main Replacement Reserve that increases by $500,000 annually to provide additional resources for anticipated
replacements beyond the current capital improvement planning period.
The City of Dublin's Municipal Water Utility rate study evaluates the Utility's current financial position, anticipated
operating and capital requirements, existing and proposed debt obligations, and the Dublin water surcharges needed to
support the Utility through 2035. The analysis is based on current assumptions and should be updated as capital
project timing, funding sources, customer growth, operating costs, and other factors become more certain.
Rate Implementation and Periodic Review.The long range rate plan demonstrates financial sufficiency under the
current operating, capital, financing, and funding assumptions. Because the timing and ultimate funding responsibility
for certain development and utility extension projects remain subject to change, the City may consider adopting rates
for a shorter initial period and revisiting the rate analysis annually before establishing subsequent rate adjustments.
Future reviews should incorporate updated capital project schedules, external funding commitments, financing
conditions, customer growth, operating costs, and reserve requirements.
Capital Improvement Program and Financing.The current capital improvement plan includes approximately $19.8
million of water system improvements from 2026 through 2035. Approximately $7.4 million is assumed to be financed
through proposed bonds, $3.2 million through the Annual Allocation for Utility and Stormwater, and $9.1 million from
Water Utility cash. Certain Utility Extension and WIDIIS projects may also be eligible for TIF revenues, economic
development resources, developer contributions, or other nonutility funding as projects advance.
Customer Bill Impact. The adopted 2026 Dublin water surcharge is $3.34 per 1,000 cubic feet. For a residential
customer using 535 cubic feet per month, the Dublin portion of the bill is approximately $1.79 per month and the total
modeled bill, including City of Columbus charges, is approximately $49.13. Under the long range planning scenario, the
Dublin portion increases to approximately $2.57 per month by 2035. Based on estimated future Columbus rates, the
total modeled monthly bill is approximately $118.21 in 2035. Most of the modeled increase in the total bill is attributable
to estimated future Columbus charges rather than the Dublin surcharge.
Financial Forecast and Rate Plan. The forecast assumes 2.0% annual customer growth, operating costs generally
increasing 3.0% annually, equal allocation of certain utility costs between the Water and Sewer Utilities beginning in
2027, and continuation of certain nonoperating revenues and interfund contributions. For long range planning purposes,
the analysis assumes annual Dublin water surcharge increases of 3.0% from 2027 through 2030 and 5.0% from 2031
through 2035. Under these assumptions, estimated fund balances remain at or above the modeled reserve
requirements throughout the forecast period, including the cumulative Water Main Replacement Reserve.
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
HISTORICAL AND CURRENT FINANCIAL POSITION
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
HISTORICAL SUMMARY
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
3
Note: 2024 disbursements do not include the $11 million advance for the
acquisition of the Sports Ohio Facility.
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2023 2024 2025
Historical Total Receipts, Disbursements and Fund
Balance Trends
Total Receipts Total Disbursements Fund Balance
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
2023 2024 2025
Historical Operating Receipts and Disbursements
Total Operating Receipts Total Operating Disbursements
36% 36%
40%
38%45%38%
25%17%21%
1%2%1%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2023 2024 2025
Percentage of Operating Costs by Category
Personnel Contractual services Utilities Other
$742,896 $844,162 $725,738
$1,808,268 $1,677,181
$342,062
$500,623 $508,643
$564,138
$3,051,787 $3,029,986
$1,631,938
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2023 2024 2025
Cost by Spending Category
Operating Costs Capital Debt Service
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
COMPARISON OF FUND BALANCE TO
RECOMMENDED MINIMUM RESERVES
As of
December 31, 2025
Water Fund Balances $3,451,515
Less: Recommended Minimum Reserves
Operating Reserve (1) (169,000)
Capital Reserve (2) (913,500)
Above/(Below) Recommended Minimum Reserves $2,369,015
(1) Operating Reserve: The Utility is assumed to maintain cash equal to two months, or 16.67%, of the
following year’s budgeted cash operation and maintenance disbursements, as calculated below.
2026 Operation and Maintenance Budget (page 8) $1,014,200
Times factor for 2 months 16.67%
Recommended Minimum Reserve $169,000
(2) Capital Reserve: The Utility is assumed to maintain a capital reserve equal to the 10 year average
annual cash funded capital improvements shown on page 6.
Recommended Minimum Reserve (page 6)$913,500
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
4
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
SCHEDULE OF COMBINED DEBT AMORTIZATION
Year 2012 Bonds 2021 Bonds 2022 Bonds 2023 Bonds 2024 Bonds Annual Total
2026 $159,412.50 $121,430.12 $206,199.98 $13,250.00 $65,200.00 $565,492.60
2027 155,512.50 118,316.90 201,200.00 13,000.00 64,000.00 552,029.40
2028 156,368.75 118,924.04 206,200.00 12,750.00 62,800.00 557,042.79
2029 156,900.00 119,154.70 205,700.00 17,500.00 66,600.00 565,854.70
2030 157,268.75 - 204,949.98 17,000.00 65,200.00 444,418.73
2031 157,475.00 - 203,949.98 16,500.00 63,800.00 441,724.98
2032 157,518.75 - 202,700.00 16,000.00 67,400.00 443,618.75
2033 - - 206,200.00 15,500.00 65,800.00 287,500.00
2034 - - 205,600.00 15,000.00 69,200.00 289,800.00
2035 - - 204,800.00 14,500.00 67,400.00 286,700.00
2036 - - 203,800.00 14,000.00 70,600.00 288,400.00
2037 - - 202,600.00 13,600.00 68,600.00 284,800.00
2038 - - 201,200.00 13,200.00 71,600.00 286,000.00
2039 - - 204,600.00 12,800.00 69,400.00 286,800.00
2040 - - 202,600.00 17,400.00 67,200.00 287,200.00
2041 - - 205,400.00 16,800.00 70,000.00 292,200.00
2042 - - 202,800.00 16,200.00 67,600.00 286,600.00
2043 - - - 15,600.00 70,200.00 85,800.00
2044 - - - - 67,600.00 67,600.00
Totals $1,100,456.25 $477,825.76 $3,470,499.94 $270,600.00 $1,280,200.00 $6,599,581.95
5
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
FINANCIAL FORECAST AND RATE ANALYSIS
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
UTILITY CAPITAL IMPROVEMENT PLAN
(Provided by Utility Management)
2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 Totals
Capital Improvements:
Water Line Replacements $275,000 (1)$1,700,000 -$ $300,000 $1,900,000 -$ $325,000 $2,100,000 (1)-$ $350,000 $6,950,000
Water Booster Station Improvements 250,000 - 75,000 400,000 75,000 400,000 75,000 400,000 75,000 400,000 2,150,000
Water Tank Improvements 110,000 75,000 400,000 75,000 400,000 75,000 400,000 75,000 400,000 75,000 2,085,000
Utility Extensions 625,000 (2)- - - - - 650,000 (2)650,000 (2)650,000 (2)650,000 (2)3,225,000
WIDIIS - Water Extension:
Crosby Court to Houchard Road (W2A) - - - - - - 50,000 75,000 200,000 - 325,000
Houchard Road from New Street 4 to S.R. 161 (W2D)- - - - - - 650,000 (1)800,000 (1)3,600,000 (1)- 5,050,000
Total capital improvements 1,260,000 1,775,000 475,000 775,000 2,375,000 475,000 2,150,000 4,100,000 4,925,000 1,475,000 19,785,000
Less: Bond Funded Projects (1) (275,000) - - - - - (650,000) (2,900,000) (3,600,000) - (7,425,000)
Less: Annual Allocation for Utility and Stormwater (2) (625,000) - - - - - (650,000) (650,000) (650,000) (650,000) (3,225,000)
Total cash funded capital improvements $360,000 $1,775,000 $475,000 $775,000 $2,375,000 $475,000 $850,000 $550,000 $675,000 $825,000 9,135,000
Divided by: 10 years 10
Average Annual Cash Funded Capital Improvements $913,500
(1) Bond Funded Projects. Projects identified with (1) are assumed to be financed with proposed Water Utility debt.
6
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
Estimated Project Year
Utility Extension and WIDIIS projects may be eligible for funding from TIF revenues, economic development resources, developer contributions, or other nonutility sources. The funding sources reflected in this schedule represent current
planning assumptions and may change as individual projects advance. Because changes in the amount of nonutility funding could materially affect future Water Utility cash and debt requirements, funding alternatives should be evaluated before
the City commits to longer term rate adjustments.
(2)Annual Allocation for Utility and Stormwater. Amounts for 2027 through 2031 reflect funding currently identified in the City's capital improvement plan. Beginning in 2032, the analysis assumes $650,000 annually through 2044 for Water Utility Extensions to
support completion of projects identified under the Utility Extension Policy. These future amounts are planning assumptions for purposes of the financial forecast and should be updated as future capital improvement plans and funding decisions are approved. The
2026 amount reflects $625,000 of Annual Allocation funding.
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
SCHEDULE OF PROPOSED COMBINED BOND AMORTIZATION
Outstanding Bonds
Date Annual Totals 2026 2032 2033 2034 Annual Total
(Page 5)
2026 $565,492.60 $11,033.36 $576,525.96
2027 552,029.40 22,066.71 574,096.11
2028 557,042.79 22,066.71 579,109.50
2029 565,854.70 22,066.71 587,921.41
2030 444,418.73 22,066.71 466,485.44
2031 441,724.98 22,066.71 463,791.69
2032 443,618.75 22,066.71 $26,078.84 491,764.30
2033 287,500.00 22,066.71 52,157.68 $116,351.75 478,076.14
2034 289,800.00 22,066.71 52,157.68 232,703.50 $144,436.66 741,164.55
2035 286,700.00 22,066.71 52,157.68 232,703.50 288,873.31 882,501.20
2036 288,400.00 22,066.71 52,157.68 232,703.50 288,873.31 884,201.20
2037 284,800.00 22,066.71 52,157.68 232,703.50 288,873.31 880,601.20
2038 286,000.00 22,066.71 52,157.68 232,703.50 288,873.31 881,801.20
2039 286,800.00 22,066.71 52,157.68 232,703.50 288,873.31 882,601.20
2040 287,200.00 22,066.71 52,157.68 232,703.50 288,873.31 883,001.20
2041 292,200.00 22,066.71 52,157.68 232,703.50 288,873.31 888,001.20
2042 286,600.00 22,066.71 52,157.68 232,703.50 288,873.31 882,401.20
2043 85,800.00 22,066.71 52,157.68 232,703.50 288,873.31 681,601.20
2044 67,600.00 22,066.71 52,157.68 232,703.50 288,873.31 663,401.20
2045 - 22,066.71 52,157.68 232,703.50 288,873.31 595,801.20
2046 - 11,033.36 52,157.68 232,703.50 288,873.31 584,767.85
2047 - - 52,157.68 232,703.50 288,873.31 573,734.49
2048 - - 52,157.68 232,703.50 288,873.31 573,734.49
2049 - - 52,157.68 232,703.50 288,873.31 573,734.49
2050 - - 52,157.68 232,703.50 288,873.31 573,734.49
2051 - - 52,157.68 232,703.50 288,873.31 573,734.49
2052 - - 26,078.84 232,703.50 288,873.31 547,655.65
2053 - - - 116,351.75 288,873.31 405,225.06
2054 - - - - 144,436.66 144,436.66
Totals $6,599,581.95 $441,334.21 $1,043,153.60 $4,654,070.00 $5,777,466.21 $18,515,605.97
Principal $275,000 $650,000 $2,900,000 $3,600,000
Term (years) 20 20 20 20
Assumed Interest Rate 5.0% 5.0% 5.0% 5.0%
$22,066.71 $52,157.68 $232,703.50 $288,873.31
Proposed Bonds (1)
7
Estimated Annual Payment
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
(1) Proposed debt service assumes bond proceeds equal to the bond funded project amounts shown in the Capital Improvement Plan on page 6. Estimated
annual payments are based on the financing assumptions shown below, with the year of issuance reflecting approximately six months of debt service.
Financing costs and premiums or discounts are excluded.
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
ESTIMATED FUTURE CASH FLOWS
(Amounts rounded to the nearest $100)
Actual Budgeted
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Assumed Growth in Customer Base (1)2%2%2%2%2%2%2%2%2%
Adopted/Proposed Rate Adjustments (2)1%1%3%3%3%3%5%5%5%5%5%
Estimated Operating Receipts: (3)
Water surcharges $728,603 $728,600 $728,600 $728,600 $728,600 $728,600 $728,600 $728,600 $728,600 $728,600 $728,600
Additional surcharges from growth - - 14,600 29,500 44,700 60,200 76,000 92,100 108,500 125,200 142,300
Additional surcharges from rate adjustments - 7,300 29,800 53,400 78,200 104,200 149,600 198,100 249,900 305,100 363,900
Total operating receipts 728,603 735,900 773,000 811,500 851,500 893,000 954,200 1,018,800 1,087,000 1,158,900 1,234,800
Estimated Operating Disbursements: (4)
Personnel 287,774 322,000 331,700 341,700 352,000 362,600 373,500 384,700 396,200 408,100 420,300
Contractual services 228,633 354,500 365,100 376,100 387,400 399,000 411,000 423,300 436,000 449,100 462,600
Repairs and maintenance 44,302 103,500 106,600 109,800 113,100 116,500 120,000 123,600 127,300 131,100 135,000
Materials and supplies 14,724 22,700 23,400 24,100 24,800 25,500 26,300 27,100 27,900 28,700 29,600
Utilities (5)149,262 199,000 102,500 105,600 108,800 112,100 115,500 119,000 122,600 126,300 130,100
Miscellaneous 1,043 12,500 12,900 13,300 13,700 14,100 14,500 14,900 15,300 15,800 16,300
Total operating disbursements 725,738 1,014,200 942,200 970,600 999,800 1,029,800 1,060,800 1,092,600 1,125,300 1,159,100 1,193,900
Net operating receipts 2,865 (278,300) (169,200) (159,100) (148,300) (136,800) (106,600) (73,800) (38,300) (200) 40,900
Estimated Non-Operating Receipts:
Interest income (6)126,938 129,400 194,500 213,200 245,800 304,200 309,800 295,400 284,300 285,900 256,700
Capacity charges (7)144,550 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000
Hydrant permits (8)2,720 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600
Capital Improvements Fund Debt Contributions (9)108,076 108,100 108,100 108,100 108,100 108,100 108,100 108,100 108,100 108,100 108,100
Manuscript Debt Repayment (10)440,000 2,469,800 2,471,600 2,470,000 2,472,300 2,471,000 - - - - -
Advance Repayment from Sewer (11)- - - - - - - 475,000 475,000 - -
COVID Relief Reimbursements (12)279,400 - - - - - - - - - -
Other changes in cash 70,943 - - - - - - - - - -
Total non-operating receipts 1,172,627 2,949,900 3,016,800 3,033,900 3,068,800 3,125,900 660,500 1,121,100 1,110,000 636,600 607,400
Estimated Non-Operating Disbursements:
Capital improvements (page 6)342,062 360,000 1,775,000 475,000 775,000 2,375,000 475,000 850,000 550,000 675,000 825,000
Outstanding Bond payments (page 5)564,138 565,500 552,000 557,000 565,900 444,400 441,700 443,600 287,500 289,800 286,700
Proposed Bond payments (page 7)- 11,000 22,100 22,100 22,100 22,100 22,100 48,100 190,600 451,400 595,800
Advances to Sewer (11)- - - 950,000 - - - - - - -
Total non-operating disbursements 906,200 936,500 2,349,100 2,004,100 1,363,000 2,841,500 938,800 1,341,700 1,028,100 1,416,200 1,707,500
Estimated increase (decrease) in fund balances 269,292 1,735,100 498,500 870,700 1,557,500 147,600 (384,900) (294,400) 43,600 (779,800) (1,059,200)
Estimated beginning fund balances 3,182,223 3,451,500 5,186,600 5,685,100 6,555,800 8,113,300 8,260,900 7,876,000 7,581,600 7,625,200 6,845,400
Estimated ending fund balances $3,451,515 $5,186,600 $5,685,100 $6,555,800 $8,113,300 $8,260,900 $7,876,000 $7,581,600 $7,625,200 $6,845,400 $5,786,200
Recommended Minimum Reserves
Including Water Main Replacement Reserve (13)$1,082,500 $1,070,500 $1,575,300 $2,080,100 $2,585,100 $3,090,300 $3,595,600 $4,101,100 $4,606,700 $5,112,500 $5,618,500
Above/(Below) Recommended Minimum Reserves $2,369,015 $4,116,100 $4,109,800 $4,475,700 $5,528,200 $5,170,600 $4,280,400 $3,480,500 $3,018,500 $1,732,900 $167,700
Surcharge rate per 1,000 cubic feet (14)$3.31 $3.34 $3.44 $3.54 $3.65 $3.76 $3.95 $4.15 $4.36 $4.58 $4.81
Increase in Surcharge Rate per 1,000 cubic feet $0.03 $0.03 $0.10 $0.10 $0.11 $0.11 $0.19 $0.20 $0.21 $0.22 $0.23
Note: Future project costs funded by the proposed bonds are not reflected in this schedule because the bond proceeds are assumed to be fully spent in the year received and therefore have no net cash flow impact on the utility.
(Continued on Next Page)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
8
Estimated
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
(Cont'd)
ESTIMATED FUTURE CASH FLOWS
(1)
(2)
(3)
(4)
(5)
(6)
(7) Capacity charge revenue is based on the two year average of actual collections.
(8) Based on 2025 actual revenues.
(9)
(10)
(11)
(12) Assumes no future revenues.
(13)
(14)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
9
The Dublin water surcharge of $3.34 per 1,000 cubic feet became effective January 1, 2026 pursuant to
Ordinance No. 43-25.
Beginning in 2027, utility costs are allocated equally between the Water and Sewer Utilities based on the
proposed 2027 operating budget. Costs for 2028 through 2035 assume 3.0% annual inflation on the 2027
cost base.
Interest income is calculated at 3.75% of the prior year’s positive ending cash balance. The Utility earned
approximately 3.93% in 2025.
Customer growth is based on the annual growth assumptions presented in the schedule and is applied to the
applicable billing base in each year.
Based on the 2024 Manuscript Debt Repayment Schedule provided by the City. The repayment relates to
approximately $11.0 million advanced by the Water Utility for acquisition of the Sports Ohio facility.
Repayments, including interest, are made from the Capital Improvement Fund through 2030.
Assumes annual debt service contributions from the Capital Improvements Fund (Fund 401) equal to the
amount received in 2025.
Base water surcharge receipts are held constant at 2025 actual amounts throughout the study period.
Additional receipts resulting from customer growth and adopted or proposed rate adjustments are shown
separately in the schedule.
Operating disbursements are based on the 2026 operating budget and assume 3.0% annual inflation
thereafter, except for utility costs, which are addressed separately in footnote (5).
The 2025 and 2026 rate adjustments reflect adopted Dublin water surcharge increases. Rate adjustments for
2027 through 2035 are long range planning assumptions used to evaluate the Utility's financial sufficiency
under the capital and operating assumptions presented in this study. The modeled adjustments do not
require the City to adopt rates through 2035. The City may elect to establish rates for a shorter period and
update the analysis periodically as capital project timing, funding sources, customer growth, operating costs,
and other assumptions become more certain.
Recommended minimum reserves include: (a) an operating reserve equal to two months, or 16.67%, of the
following year's estimated cash operation and maintenance disbursements; (b) a Water Capital Reserve
equal to the ten year average annual cash funded capital improvements shown on page 6, and (c) beginning
in 2027, a separate cumulative Water Main Replacement Reserve that increases by $500,000 annually. The
Water Main Replacement Reserve is intended to provide additional resources for anticipated replacements
occurring beyond the current capital improvement planning period and represents a long range capital
funding assumption rather than a short term operating liquidity requirement.
Advances to Sewer Utility.The financial forecast assumes the Water Utility will advance $950,000 to the
Sewer Utility in 2028 to temporarily fund certain Sewer Utility capital requirements. The advance is reflected
as a nonoperating disbursement of the Water Utility in 2028. For purposes of the financial forecast, the
Sewer Utility is assumed to repay the advance to the Water Utility in equal amounts of $475,000 in 2032 and
2033, which are reflected as nonoperating receipts of the Water Utility. No interest is assumed on the
advance.
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
CURRENT AND ESTIMATED FUTURE FUND BALANCES COMPARED TO RECOMMENDED MINIMUM RESERVES
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
10
Note: Recommended minimum reserves include an operating reserve and a capital reserve based on average annual cash funded capital improvements.
Beginning in 2027, the analysis also includes a separate cumulative Water Main Replacement Reserve that increases by $500,000 annually to provide
resources for anticipated replacement needs beyond the current capital improvement planning period. The Water Main Replacement Reserve is shown
separately to distinguish this long range capital funding policy assumption from the Utility's base operating and capital reserve requirements.
$3,451,500
$5,186,600
$5,685,100
$6,555,800
$8,113,300 $8,260,900
$7,876,000
$7,581,600 $7,625,200
$6,845,400
$5,786,200
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Estimated Fund Balances Recommended Minimum Reserves Recommended Minimum Reserves Including Water Main Replacement Reserve
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
LONG RANGE RATE PLAN AND RESIDENTIAL BILL IMPACT
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
11
Note: 2026 Columbus rates are based on the City of Columbus 2026 Rate Charts. Future Columbus rates reflect estimated future increases
provided by the City of Columbus and are subject to change. The 2026 Dublin surcharge reflects the currently adopted rate. Dublin surcharge
adjustments for 2027 through 2035 represent long range planning assumptions used in the financial forecast and are subject to future review
and adoption by the City.
$1.77 $1.79 $1.84 $1.89 $1.95 $2.01 $2.11 $2.22 $2.33 $2.45 $2.57
$45.31 $47.34 $54.92 $63.16 $72.00 $82.08
$92.75
$104.81 $109.00 $112.27 $115.64
$47.08 $49.13
$56.76
$65.05
$73.95
$84.09
$94.86
$107.03 $111.33 $114.72 $118.21
$-
$20
$40
$60
$80
$100
$120
$140
2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
Dublin Surcharges Columbus Bill
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
COMPARISON OF MONTHLY RESIDENTIAL WATER BILLS IN OTHER OHIO COMMUNITIES
12
Note: Monthly residential bills are based on 535 cubic feet of water usage. Rates reflect the final effective phase of currently adopted rate schedules or ordinances, where applicable; otherwise,
rates effective in 2026 are used.
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
$24.79 $25.41
$31.29 $31.62
$35.02
$38.90
$46.31 $46.64
$49.13 $50.00 $50.22
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
Monthly Residential Bill (535 Cubic Feet)COMPARISON OF MONTHLY RESIDENTIAL WATER BILLS IN OTHER CENTRAL OHIO COMMUNITIES
$0.40
$48.00
$1.69 $1.79 $4.44 $4.67 $6.23 $8.15
$36.42
$47.34 $47.34 $47.34 $47.34
$47.34 $47.34 $47.34
$47.34
$36.42
$47.34 $47.74 $48.00 $49.03 $49.13
$51.78 $52.01 $53.57
$55.49
$-
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
Monthly Residential Bill (535 Cubic Feet)COMPARISON OF MONTHLY RESIDENTIAL WATER BILLS IN COMMUNITIES SERVED BY THE CITY OF COLUMBUS WATER SYSTEM
Local Surcharge Columbus Rates
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
COMPARISON OF SELECTED WATER UTILITY METRICS
Metric Dublin* Hilliard* Upper Arlington* Grove City* Reynoldsburg** Gahanna** Westerville*** Newark***
Year of Financials Used (2025) (2024) (2024) (2024) (2023) (2024) (2025) (2024)
Financial:
Debt Service Coverage (1) 143% N/A 585% 137% 595% 2912% 217% N/A
Operating Ratio (2) 99% 197% 235% 179% 123% 108% 167% 144%
Days Cash on Hand (3) 1,442 562 1,873 1,190 466 493 1,113 430
Operating Reserve Coverage (4) 395% 154% 513% 326% 128% 135% 276% 118%
Operating:
Operating Cost per LF (5) $0.38 $1.22 $0.49 $0.46 $8.80 $13.75 $3.36 $4.64
Effective Residential Charge / 1,000 Gallons (6)$12.28 $12.94 $13.00 $12.25 $12.55 $11.74 $7.90 $6.35
Affordability:
Median Household Burden (7) 0.37% 0.48% 0.40% 0.63% 0.83% 0.52% 0.35% 0.49%
Lowest Quintile Burden (8) 1.48% 1.78% 1.63% 2.23% 3.00% 2.09% 1.32% 2.45%
Poverty Income Burden (9) 2.16% 2.27% 2.28% 2.15% 2.20% 2.06% 1.39% 1.12%
** Columbus master metered communities. These communities purchase water from the City of Columbus in bulk, operate and maintain their local water systems, and bill customers directly for water service.
*** Communities that operate their own water treatment and distribution systems and bill customers directly.
(Continued on Next Page)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
13
* Communities served under a City of Columbus water service agreement where Columbus supplies water and bills individual customers directly. The local municipality may assess an additional charge or
surcharge for its own utility system.
Source: Financial metrics are based on the most recent publicly available published financial information for each utility. System linear footage reflects the most recent publicly available published system
information for each utility.
Financial and operating metrics should be interpreted in light of differences in utility service arrangements. Where water service and customer billing are provided directly by Columbus, the local utility's
reported revenues and expenses may differ materially from communities that purchase water wholesale or operate their own treatment systems.
The Utility compares very favorably from a liquidity standpoint, with cash and reserve levels among the strongest in the peer group. Debt service coverage is more moderate, while the operating ratio indicates
that recurring operating revenues are approximately sufficient to cover cash operating costs, with limited recurring operating margin. Overall, Dublin maintains substantial financial flexibility, but recurring
operating revenues are less robust relative to ongoing operating costs.
The Utility has the lowest operating cost per linear foot among the comparison utilities, indicating relatively low operating costs in relation to system size. Its effective residential charge is in the upper half of the
peer group. This reflects the distinction between costs recorded by the Dublin Water Utility and the total water charges billed to customers, including charges billed directly by Columbus.
Dublin compares favorably when the modeled Water bill is measured against local household incomes, with median and lower-income household burdens among the lowest in the peer group. These
percentages represent the portion of annual household income required to pay the annual Water bill, so lower percentages indicate a lower relative burden. When the same federal poverty income level is
applied to every community, Dublin's relative burden moves toward the higher end, indicating that the strong local affordability results are influenced in part by Dublin's higher household incomes.
DUBLIN (OHIO) MUNICIPAL WATER UTILITY
(Cont'd)
COMPARISON OF SELECTED WATER UTILITY METRICS
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(Subject to the attached letter dated October 6, 2026)
(Preliminary - Subject to Change)
(Internal Use Only)
14
Median Household Burden = Annual Modeled Residential Utility Bill ÷ Median Household Income. Median
household income is based on the U.S. Census Bureau, 2024 American Community Survey 5 Year Estimates,
Detailed Table B19013, using the applicable geography for each community.
Lowest Quintile Burden = Annual Modeled Residential Utility Bill ÷ Mean Household Income of the Lowest Quintile.
Income is based on the U.S. Census Bureau, 2024 American Community Survey 5 Year Estimates, Detailed Table
B19081, using the applicable geography for each community.
Poverty Income Burden = Annual Modeled Residential Utility Bill ÷ the 2026 HHS Poverty Guideline for a three
person household in the 48 contiguous states and District of Columbia, $27,320. Source: U.S. Department of
Health and Human Services, 2026 Poverty Guidelines.
Debt Service Coverage = (Operating Revenue + Interest Income −Cash Operating Expenses) ÷ Annual Debt
Service. Cash operating expenses exclude depreciation and other noncash expenses.
Operating Ratio = Operating Revenue ÷ Cash Operating Expenses. Cash operating expenses exclude depreciation
and other noncash expenses. Under this definition, a ratio above 1.00x indicates that operating revenues exceed
cash operating expenses.
Days Cash on Hand = Year End Unrestricted Utility Cash and Investments ÷ (Annual Cash Operating Expenses ÷
365). Cash and investments should exclude amounts legally restricted for capital projects, debt service, or other
specific purposes and should be defined consistently for all comparison utilities.
Operating Reserve Coverage = Year End Unrestricted Utility Cash and Investments ÷ Annual Cash Operating
Expenses. Cash and investments and cash operating expenses are defined consistently with footnote (3).
Operating Cost per Linear Foot = Annual Cash Operating Expenses, excluding depreciation and other noncash
expenses, ÷ utility owned system linear feet.
Effective Residential Charge per 1,000 Gallons = the modeled residential customer bill at 535 cubic feet of monthly
usage, approximately 4,002 gallons, divided by modeled monthly usage in thousands of gallons. This metric
represents the customer's billed price rather than the utility's cost of service.
SANITARY SEWER | 2027-2031 Proposed2027 2028 2029 2030 2031 Total MAINTENANCEAnnual Sanitary Sewer Maintenance Program220,000$ 230,000$ 240,000$ 245,000$ 250,000$ 1,185,000$ Less: Sewer Fund(220,000)$ (230,000)$ (240,000)$ (245,000)$ (250,000)$ (1,185,000)$ Sanitary Sewer Lining and Repair-$ 1,000,000$ -$ -$ 1,000,000$ 2,000,000$ Less: Sewer Fund-$ (1,000,000)$ -$ -$ (1,000,000)$ (2,000,000)$ Water-In-Basement Event Mitigation Improvements255,000$ -$ -$ -$ -$ 255,000$ Less: Sewer Fund(255,000)$ -$ -$ -$ -$ (255,000)$ -$ -$ -$ -$ -$ -$ NEW ENHANCEMENTS/INFRASTRUCTUREDeer Run Sanitary Sewer System Improvements - Glick Road Relief Sewer10,000,000$ 4,185,000$ -$ -$ -$ 14,185,000$ Less: Sewer Debt(10,000,000)$ (4,185,000)$ -$ -$ -$ (14,185,000)$ Deer Run Sanitary Sewer System Improvements - Muirfield Drive Relief Sewer4,955,000$ -$ -$ 4,955,000$ Less: Sewer Debt(4,955,000)$ -$ -$ -$ -$ (4,955,000)$ Deer Run Sanitary Sewer System Improvements - Muirfield Village Golf Club Relief Sewer-$ -$ -$ 790,000$ 230,000$ 1,020,000$ Less: Sewer Fund-$ -$ -$ (790,000)$ (230,000)$ (1,020,000)$ Deer Run Sanitary Sewer System Improvements - South Riverview Street-$ -$ 100,000$ 425,000$ -$ 525,000$ Less: Sewer Fund-$ -$ (100,000)$ (425,000)$ -$ (525,000)$ Metro Center Revitalization, Catalytic Sites - Sanitary Sewer Improvements-$ 1,435,000$ -$ -$ -$ 1,435,000$ Less: Advance Water Fund-$ (1,435,000)$ -$ -$ -$ (1,435,000)$ North Fork Indian Run Sanitary Sewer System Improvements - Brand Road Relief Sewer & Sanitary Sewer Extensions - Areas 6A, 6B, 6C and 21-$ -$ 1,200,000$ 345,000$ 7,055,000$ 8,600,000$ Less: Sewer Fund-$ -$ -$ (345,000)$ -$ (345,000)$ Less: Sewer Debt-$ -$ (1,080,000)$ -$ (6,349,500)$ (7,429,500)$ Less: Annual Allocation for Utility and Stormwater -$ -$ (120,000)$ -$ (705,500)$ (825,500)$ Sanitary Sewer Extension - Areas 3A & 3C200,000$ 4,300,000$ -$ -$ -$ 4,500,000$ Less: Annual Allocation for Utility and Stormwater (200,000)$ (1,000,000)$ -$ -$ -$ (1,200,000)$ Less: Sewer Debt-$ (3,300,000)$ -$ -$ -$ (3,300,000)$ Sanitary Sewer Extension Area 11A Remainder230,000$ -$ -$ -$ -$ 230,000$ Less: Annual Allocation for Utility and Stormwater (230,000)$ -$ -$ -$ -$ (230,000)$ Sanitary Sewer System Inflow/Infiltration Mitigation Program570,000$ -$ -$ -$ -$ 570,000$ Less: Sewer Fund(570,000)$ -$ -$ -$ -$ (570,000)$ WIDIIS - Cosgray Sanitary Sewer Extension - Larne Drive to Shier Rings Road980,000$ -$ -$ -$ -$ 980,000$ Less: Prior Year Debt Proceeds(650,000)$ -$ -$ -$ -$ (650,000)$ Less: Sewer Fund(330,000)$ -$ -$ -$ -$ (330,000)$ -$ -$ -$ -$ -$ -$ SANITARY SEWER: TOTAL PROJECTS17,410,000$ 11,150,000$ 1,540,000$ 1,805,000$ 8,535,000$ 40,440,000$ 2027-2031 Utility System CIP (Proposed)
WATER | 2027-2031 Proposed20272028202920302031Total MAINTENANCEWater Tank Improvements75,000$ 400,000$ 75,000$ 400,000$ 75,000$ 1,025,000$ Less: Water Fund(75,000)$ (400,000)$ (75,000)$ (400,000)$ (75,000)$ (1,025,000)$ Water Booster Station Improvements-$ 75,000$ 400,000$ 75,000$ 400,000$ 950,000$ Less: Water Fund-$ (75,000)$ (400,000)$ (75,000)$ (400,000)$ (950,000)$ Waterline Replacement Program1,700,000$ -$ 300,000$ 1,900,000$ -$ 3,900,000$ Less: Water Fund(1,700,000)$ -$ (300,000)$ (1,900,000)$ -$ (3,900,000)$ -$ -$ -$ -$ -$ -$ WATER: TOTAL PROJECTS1,775,000$ 475,000$ 775,000$ 2,375,000$ 475,000$ 5,875,000$ 2027-2031 Utility System CIP (Proposed)
2026 WATER AND POWER DISCOUNT
Water Discount- If you qualify for the discount, you could receive a 30% discount on your water
and sewage usage. Eligibility must be established every other year.
Power Discount- If you qualify for the discount, you could receive a 30% discount on your
electricity usage charges. Eligibility must be established every other year.
Seniors 60 years or older could qualify for an additional discount that gets your service charges
waived.
Eligibility Requirements:
ONLY NEED TO MEET ONE REQUIREMENT
Be enrolled in a qualifying program
such as: *
SNAP
Ohio Medicaid
Home Energy Assistance Program
Public Housing Benefits
Ohio Works First
Low-Income Home Energy (LIHEAP)
*Must provide a copy of your current letter of
participation from ONE of these programs
-OR-
Household income must be less than
200% of the current US federal poverty
level (see chart). Must provide proof of
income with ONE the following for all
household members over the age of 18:
Income tax return
W-2 forms
Benefit letter from Social Security
Pension award statement
2026 Qualifying Income Levels
Household Size Maximum Income**
1 person $33,498
2 persons $44,380
3 persons $51,876
4 persons $65,524
5 persons $75,666
6 persons $84,426
7 persons $92,574
8 persons $105,046
9 or more persons $124,482
**Maximum Income is Annual
Call Customer Service at
614-645-8276 with any
questions.
Apply online by scanning the
QR code or visit
columbus.gov/payassist
2026 WATER AND POWER DISCOUNT
To be eligible for the low-income discount program, applicants must have an active City of Columbus
water and/or power account for their residence in their name (or spouse’s name) and must meet at
least ONE of the following requirements:
You must be currently enrolled in a qualifying low-income program and provide a current letter of
participation from ONE of the following programs, pictures of cards are not sufficient proof of
participation (must be dated and include name):
Supplemental Nutrition Assistance Program (SNAP) Ohio Medicaid
Home Energy Assistance Program (HEAP) Public Housing Program
Low-Income Home Energy Assistance Program (LIHEAP) Ohio Works First
-OR-
You must have a total income of less than 200% of the U.S. Bureau of Census poverty level (see income
levels on opposite side). You must provide proof of household income with ONE of the following for all
household members over the age of 18 (must be dated and include name):
Income tax return Benefit Letter from Social Security
W-2 forms Pension award statement
Which program are you applying for? (can apply for both) Water: Power:
Are you 60 years of age or older? Yes No
If yes, please provide proof of age for a senior discount (service charge waived) with ONE of the following:
Birth certificate, driver’s license, state ID card, or Social Security benefit statement
Name:
Last First Middle
Address:
Number Street/Road Apartment #
City State Zip Code
Phone: Email Address:
Number of people in household:
Water Account Number (if applicable):
Power Account Number (if applicable):
Please send copies* only of the above required documentation and this completed application to:
Columbus Water & Power
Customer Service Center
37 W Broad St, Columbus, Ohio 43215
*(copies will not be returned)
The information associated with this application has been examined by me, and is, to the best of my knowledge and belief, true,
correct and complete.
Applicant’s Signature: Date:
Prepared by Signature: Date:
(if different from applicant)
How did you hear about the program?