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HomeMy WebLinkAboutCC Resolution 14254 (MSS Rates 2017)RESOLUTION NO. 14254 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ESTABLISHING MAXIMUM RATES COLLECTED BY MARIN SANITARY SERVICE FOR REFUSE AND RECYCLABLE MATERIAL COLLECTION AND DISPOSAL SERVICES, TO BE EFFECTIVE JANUARY 1, 2017 WHEREAS, the City of San Rafael and Marin Sanitary Service have entered into an "Amendment and Restatement of Collection Agreement of the City of San Rafael and Marin Sanitary Service," dated September 4, 2001 and amended by a written first amendment dated March 1, 2005 and a written second amendment dated November 14, 2012 (hereafter the "Collection Agreement"); and, WHEREAS, Section 3 (B) of the Collection Agreement provides for maximum rates allowed to be collected by Marin Sanitary Service, to be amended from time to time by the City Council; and, WHEREAS, Exhibit "C" of the Collection Agreement provides for approved rate schedules, as amended by the City Council from time to time, to be included as part of the Collection Agreement; and, WHEREAS, Marin Sanitary Service has submitted a rate application request using the methodology outlined under Section 3 (A) of the Collection Agreement; and, WHEREAS, the City of San Rafael has conducted a review of said rate application and produced a report recommending rate and fee adjustments; and, WHEREAS, the City of San Rafael has determined that such rate and fee adjustments are proper, in the best interest of all citizens, and will promote public health, safety and welfare. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES RESOLVE, DETERMINE AND ORDER AS FOLLOWS: The schedule of maximum rates and fees attached hereto as "Exhibit C" and incorporated herein by reference, is hereby approved to be collected by Marin Sanitary Service for refuse and recyclable material collection and disposal services, to be effective January 1, 2017. Said "Exhibit C" shall be incorporated as the revised Exhibit "C" to the Collection Agreement. I, Esther C. Beirne, Clerk of the City of San Rafael, hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting of the City Council of the City of San Rafael, held on Monday, December 19, 2016, by the following vote, to wit: AYES: Councilmembers: Bushey, Gamblin & Mayor Phillips NOES: Councilmembers: None ABSENT: Councilmembers: Colin and McCullough ESTHER C. BEIRNE, City Clerk City of San Rafael - Exhibit C Refuse Collection Rates Effective 1/01/2017: 5.71% Rate Increase Residential Service (Bundled service includes 1 cart for garbage, 1 cart for organics and 1 split cart for recycling) Weekly Service Rates 2017 Flat Rate 2017 Hill Rate Monthly Rate (Billed Quarterly) Monthly Rate (Billed Quarterly) 120 gallon cart $30.44 $34.48 132 gallon cart $35.81 $40.57 164 gallon cart $71.63 $81.14 196 gallon cart 11 -ow income - 20 gal* cart 11 -ow income - 32 gal* cart Low income - 64 gal* cart Senior rate** Additional Organics Cart Rental (35 or 64 gallon cart) Additional Split Cart Rental (64 or 96 gallon cart) *Must meet PG&E CARE program eligibility requirements "Customers with these rates prior to 2005 will keep the existing rate type Distance Charges Distance 5'- 50' Distance Over 50' Additional Residential Service Fees per Occurrence Cart Replacement Fee Return Fees - Off day Return Fees - Same day Resume service/late fee Compaction fee (cart) Contamination (cart) Overload (cart) ICartExchange Extra bag/can garbage Extra bag/can yard waste Steam Clean (cart) Special Collection Special handling Bulky item fees per items $107.44 $24.35 $28.61 $57.21 $25.29 $1.90 $1.90 No new customers will be added with this rate type. Per cart, Each way $4.65 $9.41 Not to exceed $90.00 $18.50 Enquire for prices $6.00 $35.00 $10.00 $10.00 $10.00 $15.00 $10.00 $5.00 $15.00 $25.00 $20.00 $121.71 $27.59 $32.47 $64.95 $32.20 $1.90 $1.90 City of San Rafael - Exhibit C Effective 1/01/2017: 5.71% Rate Increase COMMERCIAL CARTS, BINS, ROLL -OFFS, COMPACTORS Collections per Week Roll -off Compactor Tipping fee per ton $98.19 Roll -off Compactor Hauling charge $220.70 Roll -off Compactor Special handling rates vary by job Garbage 1 2 3 4 5 6 Additional one at 30% discount on above garbage rates $1,548.57 $1,858.29 time empty 32 gallon $35.57 $71.14 $106.71 $142.29 $177.86 $213.43 $8.21 164 gallon $71.20 $142.39 $213.59 $284.78 $355.98 $427.17 $16.43 196 gallon $106.77 $213.53 $320.30 $427.07 $533.84 $640.60 $24.64 11 yard $231.19 $466.82 $706.88 $951.44 $1,200.39 $1,453.78 $53.35 12 yard $339.91 $780.99 $1,184.80 $1,597.49 $2,019.06 $2,449.51 $86.26 13 yard $442.45 $823.90 $1,255.89 $1,701.14 $2,159.76 $2,631.70 $105.87 14 yard $631.19 $1,166.83 $1,776.83 $2,404.69 $2,879.70 $3,713.65 $154.97 15 yard $682.78 $1,373.17 $2,093.16 $2,835.25 $3,599.64 $4,386.17 $165.22 16 yard $810.58 $1,647.81 $2,511.78 $3,402.33 $4,319.52 $5,263.41 $188.32 110 $1,142.46 $2,337.99 $3,588.01 $4,890.67 $6,246.67 $7,655.94 $268.34 118 $2,051.99 $4,200.02 $6,443.98 $8,783.87 $11,219.74 $13,751.60 $483.04 120 $2,280.06 $4,666.67 $7,159.95 $9,759.83 $12,466.38 $15,279.53 $536.74 125 $3,189.43 $6,528.17 $9,623.73 $13,118.08 $16,755.93 $20,537.13 $670.89 *Sizes may not be available at all locations depending on a variety of factors including safety, accessibility, and efficiency. Requests will be assessed and approved by Route Manager. Garbage Compactors Per Empty Roll -off Compactor Tipping fee per ton $98.19 Roll -off Compactor Hauling charge $220.70 Roll -off Compactor Special handling rates vary by job Stationary Front Loader (Per compacted yard) $85.28 $206.48 Collections per Week Organics( F2E or Compost) 1 2 3 4 5 6 32 gallon $15.70 $31.40 164 gallon $31.40 $62.79 11 yard $103.24 $206.48 12 yard $206.48 $412.95 13 yard $309.71 $619.43 *Roll -offs for organics available on request at 30% discount on above garbage rates $47.09 $62.79 $78.49 $94.19 $94.19 $125.58 $157.03 $188.43 $309.71 $412.95 $516.19 $619.43 $619.43 $825.91 $1,032.38 $1,238.86 $929.14 $1,238.86 $1,548.57 $1,858.29 Additional one time empty $3.62 $7.25 $23.82 $47.65 $71.47 City of San Rafael - Exhibit C Effective 1/01/2017: 5.71% Rate Increase Additional Commercial Service Fees per Fee Occurrence Cart Replacement Fee $90.00 Bin Repair/Replacement Fee Varies by size not to exceed current replacement value. Return Fee - Cart -same day $6.00 Return Fee - Cart -off day $18.50 Return Fee - Bin $30.00 Resume service/late fee $35.00 Compaction fee (cart) $10.00 Compaction fee (bin) $37.00 Contamination (cart) $10.00 Contamination (bin) $37.00 Overload (cart) $10.00 Overload (bin) $37.00 Cart Exchange $15.00 jBin Exchange $93.00 Extra bag/can garbage $10.00 1Extra bag/can yard waste $5.00 Steam Clean (cart) $15.00 Steam Clean (bin) $93.00 Steam Clean (compactor/roll-off) $200.00 1Lock Set-up Admin Fee $20.00 j Lock/Key pad Fee $5.00 Gate/Enclosure Fee $20.00 Service Fee Not to exceed (Special $125.00 per service (Overweight Charge Per Ton (Comm'( boxes exceeding 300lbs/yard) $192.34 1Box Rental Fee fee varies per size Distance Charges Per cart/bin, Each way Distance 5'- 50' $4.651 Distance Over 50' $9.4111 City of San Rafael - Exhibit C Effective 1/01/2017: 5.71% Rate Increase Multifamily Dwellings CARTS, BINS, ROLL -OFFS, COMPACTORS Collections per Week Garbage 1 2 3 4 5 6 Additional one time empty 132 gallon $35.81 $71.63 $107.44 $143.26 $179.07 $214.89 $8.26 164 gallon $71.63 $143.26 $214.89 $286.52 $358.15 $429.77 $16.53 196 gallon $107.44 $214.89 $322.33 $429.77 $537.22 $644.66 $24.79 132 gallon - hill $40.57 $81.14 $121.71 $162.29 $202.86 $243.43 $9.36 164 gallon - hill $81.15 $162.31 $243.46 $324.61 $405.77 $486.92 $18.73 196 gallon - hill $121.73 $243.45 $365.18 $486.90 $608.63 $730.35 $28.09 11 yard $222.78 $449.11 $679.03 $912.49 $1,149.49 $1,390.03 $51.41 12 yard $361.90 $829.61 $1,255.78 $1,689.46 $2,130.80 $2,579.64 $83.51 13 yard $471.10 $863.39 $1,312.13 $1,772.12 $2,243.54 $2,726.26 $108.71 14 yard $672.05 $1,238.55 $1,880.42 $2,537.52 $3,150.95 $3,897.16 $155.09 15 yard $726.97 $1,438.92 $2,186.77 $2,953.54 $3,739.23 $4,543.84 $167.76 16 yard $852.02 $1,726.72 $2,624.15 $3,544.24 $4,487.07 $5,452.57 $196.62 110 See Commercial rates 118 See Commercial rates 120 See Commercial rates 125 See Commercial rates *Sizes may not be available at all locations depending on a variety of factors including safety, accessibility, and efficiency. Requests will be assessed and approved by Route Manaeer. Recycling and Organics carts provided at no additional charge. Minimum service level is 32 gallons per unit or equivalent volume Garbage Compactors Per Empty Roll -off Tipping fee per ton $98.19 l Roll -off Special handling Rates vary by job Hauling charge $220.70 Stationary Front Loader (Per compacted yard) $85.28 City of San Rafael - Exhibit C Effective 1/01/2017: 5.71% Rate Increase Multifamily Dwellings CARTS, BINS, ROLL -OFFS, COMPACTORS Additional MFD Service Fees per Fee occurance Cart Replacement Fee $90.00 Bin Repair/Replacement Fee Varies by size not to exceed current replacement value. Return Fee - Cart -same day $6.00 Return Fee - Cart -off day $18.50 Return Fee - Bin $30.00 Resume service/late fee $35.00 Compaction fee (cart) $10.00 Compaction fee (bin) $37.00 Contamination (cart) $10.00 Contamination (bin) $37.00 Overload (cart) $10.00 Overload (bin) $37.00 ICartExchange $15.00 IBin Exchange $93.00 Extra bag/can garbage $10.00 Extra bag/can yard waste $5.00 Extra bin empty Varies depending on bin size. Based on monthly rate and single empty. ISteam Clean (cart) $15.00 ISteam Clean (bin) $93.00 ISteam Clean (compactor/roll-off) $200.00 Lock Set-up Admin Fee $20.00 Lock/Key pad Fee $5.00 Gate/Enclosure Fee $20.00 Service Fee Not to exceed (Special $125.00 per service (Overweight Charge Per Ton (Comm'( boxes exceeding 300lbs/yard) $192.34 (Box Rental Fee Fee varies per size Distance Charges Per cart/bin, Each way IDistance 5' - 50' $4.65 IDistance Over 50' $9.41 CITY OF SAN RAFAEL NOTICE OF PUBLIC HEARING The City Council of the City of San Rafael will hold a public hearing: PURPOSE: Public Hearing: To consider a request by Marin Sanitary Service for a rate increase for refuse collection and recycling services and adoption of a Resolution amending the agreement setting maximum rates for the year 2017. DATE/TIME/PLACE: Monday, December 19, 2016, at 7:00 p.m. City Hall Council Chambers, 1400 Fifth Avenue, San Rafael WHAT WILL HAPPEN: You may comment on the proposed Resolution. The City Council will consider all public testimony and will then decide whether to approve the Resolution. IF YOU CANNOT ATTEND: You may send a letter to Esther C. Beirne, City Clerk, City of San Rafael, P.O. Box 151560, San Rafael, CA 94915-1560. You may also hand deliver a letter to the City Clerk prior to the meeting or email Esther.Beirnea,citvofsanrafael. ore. FOR MORE INFORMATION: You may contact Cory Bytof, Sustainability and Volunteer Program Coordinator, at (415) 485-3407. Office hours are Monday through Friday, 8:30 a.m. to 5:00 p.m. SAN RAFAEL CITY COUNCIL /s/ ESTHER C. BEIRNE ESTHER C. BEIRNE, City Clerk (Please publish in the Marin Independent Journal on Wednesdav, December 9, 2016 and Wednesday. December 16, 2016) December 6, 2016 (Revised) This report provided electronically to save environmental resources 201 N. Civic Drive, Suite 230 Walnut Creek, California 94596 Telephone: 925/977-6950 Fax: 925/977-6955 www.hfh-consultants.com December 6, 2016 Sent via email Ms. Cristine Alilovich Assistant City Manager City of San Rafael 1400 Fifth Avenue San Rafael, CA 94919-1560 Mr. Pat Echols Assistant Director County of Marin Department of Public Works 3501 Civic Center Drive, Suite 304 San Rafael, CA 94903 Ms. Susan McGuire Administrative Services Manager Las Gallinas Valley Sanitary District 300 Smith Ranch Road San Rafael, CA 94903 Managing Tomorrow's Resources Today Mr. Dan Schwarz City Manager City of Larkspur 400 Magnolia Avenue Larkspur, CA 94939 Mr. Joe Chinn Town Manager Town of Ross 31 Sir Francis Drake Blvd Ross, CA 94957 Reference Number: S3916 Subject: Review of Marin Sanitary Service's 2017 Rate Application Dear Ms. McGuire, Ms. Alilovich, and Messrs. Schwarz, Chinn, and Echols: Robert D. Hilton, CMC John W. Farnkopf, PE Laith B. Ezzet, CMC Richard J. Simonson, CMC Marva M. Sheehan, CPA Robert C. Hilton, CMC On August 5, 2016, Marin Sanitary Service (MSS) submitted its application for a 9.91% increase to its solid waste rates, to be effective January 1, 2017. HF&H conducted a review of the application based on the rate methodology agreed to between MSS and the cities of San Rafael and Larkspur, the Town of Ross, the County of Marin, and the Las Gallinas Valley Sanitary District (LGVSD), collectively referred to as the "Franchisors". We find that a 5.71% increase is appropriate. The following table summarizes, by jurisdiction, the current and proposed 32 -gallon residential rates, the most common subscription level. a- Managing Tomorrow's Resources Today Marin Franchisors Group December 6, 2016 Page 2 of 6 Table 1: Residential 32 -gallon Rate Summary Findings and Recommendations Upon receipt of the application, HF&H reviewed the documents for completeness and compliance with the procedures agreed upon by MSS and the Franchisors and verified the mathematical accuracy and logical consistency of the supporting schedules. MSS application included an emergency request to recover a portion of losses it claimed to have incurred due to a prolonged decline in the recycling commodity markets. MSS has agreed to remove this request from the application pending a meet and confer process between it and the Franchisors. The request amounted to approximately 1.42/ of the 9.91% requested. Based on our review of the application, we determined that a net rate increase of 5.71% is appropriate to compensate MSS for its projected expenses based on the agreed-upon procedures. We have reviewed our findings with MSS, and they are in agreement with our proposed rate adjustment. The approved rate setting methodology allows for certain expenses to be revised each year when more accurate information is known. The difference between the original projections and the revised projections are allowed to be included in the current year rate adjustment. The following table shows the components of the rate increase based on adjustments related solely to the 2017 projections and the adjustments related to revised projections from 2015 and 2016: Current Rate Proposed Rate Jurisdiction ($/mo.) ($/mo.) $ Difference San Rafael $33.88 $35.81 $1.93 Las Gallinas Valley Sanitary District I $29.62 I $31.31 $1.69 Larkspur $37.22 I $39.35 $2.13 Ross $32.37 I $34.22 $1.85 County of Marin — RVSD-S* $36.29 I $38.36 $2.07 County of Marin* $35.78 $37.82 $2.04 County of Marin — RVSD-N* (Sleepy Hollow) $39.54 $41.80 $2.26 County of Marin — RVSD-N* (oak Manor) $38.29 $40.48 $2.19 * Final County Rates are to be determined Findings and Recommendations Upon receipt of the application, HF&H reviewed the documents for completeness and compliance with the procedures agreed upon by MSS and the Franchisors and verified the mathematical accuracy and logical consistency of the supporting schedules. MSS application included an emergency request to recover a portion of losses it claimed to have incurred due to a prolonged decline in the recycling commodity markets. MSS has agreed to remove this request from the application pending a meet and confer process between it and the Franchisors. The request amounted to approximately 1.42/ of the 9.91% requested. Based on our review of the application, we determined that a net rate increase of 5.71% is appropriate to compensate MSS for its projected expenses based on the agreed-upon procedures. We have reviewed our findings with MSS, and they are in agreement with our proposed rate adjustment. The approved rate setting methodology allows for certain expenses to be revised each year when more accurate information is known. The difference between the original projections and the revised projections are allowed to be included in the current year rate adjustment. The following table shows the components of the rate increase based on adjustments related solely to the 2017 projections and the adjustments related to revised projections from 2015 and 2016: - Managing Tomorrow's Resources Today Marin Franchisors Group December 6, 2016 Page 3 of 6 Table 2: Rate Adjustment Factor Components Rate Adjustment Factor Component Percentages Adjustment Adjustment Factor Factor Category Related to Related to Total 2015 and 2017 2016 Wages 0.55% 0.54% 1.09% Benefits (including workers comp) 0.00% (0.13%) (0.13%) Fuel & Oil 1.08% (0.38%) 0.70% Disposal 0.98% 0.05% 1.03% Depreciation and Interest 0.00% 1.63% 1.63% Maintenance 0.00% 0.11% 0.11% Other Operating Costs(l) 0.33% 0.07% 0.40% Subtotal Operations 2.94% 1.89% 4.83% Revenue Shortfall Net of Franchise Fees 0.30% 0.58% 0.88% Rate Adjustment Factor 3.24% I 2.47% 5.71% ill Includes profit and general & administrative costs (e.g., public education, customer service, etc.). This lower -than -applied -for adjustment is based on several changes to MSS' rate calculation as described in Section IV of the report and reflected in Table 4 and Attachment 2. Summary of Significant Changes for 2017 2017 Rate Adjustment Components (5.71%) Waees -1.09% As shown in Table 2, the wages expense component contributed 1.09% to the overall recommended 5.71% rate adjustment. The increase in wages is due to applying the applicable CPI index to the 2016 approved wage base plus the addition of an accounting position that was approved in 2013 as part of the operations improvement plan but remained unfilled until 2016. Benefits - (0.13%1 As shown in Table 2, the benefits expense component favorably contributed 0.13% to the overall recommended 5.71% rate adjustment. The decrease is attributable to a decrease in the 2017 premiums for Workers Compensation insurance cost. Ask _Managing Tomorrow's Resources Today Marin Franchisors Group December 6,Z0lG Page 4 of 6 As shown in Table 2, the fuel expense component contributed 0.70% to the overall recommended 5.71% rate adjustment. The increase is attributable kzafavorable catch-up inthe Z016rate application that did not repeat, to the same extent, in the 2017 rate application. An additional line item was also included in Table 3 showing the year over year change in fuel expense that is attributable to the catch-up Disposal —1.03% As shown inTable 2, the disposal expense contributed 1.O3%tothe overall recommended 5.71% rate adjustment. The increase isaresult ofthe annual change indisposal cost per ton (by the applicable CPI or contract price) and a favorable disposal adjustment of $256,964 from the 2016 rate setting process that isnot reoccurring inthe 2O17rate setting. After submitting the 2017 Rate Application, MSS renegotiated its agreement with Redwood, and the new agreement will hold the 2017 rate for MSW tothe same rate as 2016. This change has been incorporated in the 2017 rate review and the recommended 5.71% percent adjustment. Depreciation and Interest —1.63% As shown in Table 2, the depredation expense component contributed 1.63% to the overall recommended 5.71% rate adjustment. The increase is due to added depreciation and financing costs for replacement vehicles, equipment, and building repairs. Maintenance — 0.11% As shown in Table Z, the maintenance expense component contributed 0.11% to the overall recommended 5.71% rate adjustment. Maintenance costs had o slight increase year over year, primarily related tothe change inCPL Other Operating Costs — 0.40% As shown in Table 2, the "other operating costs' component contributed 0.40% to the overall recommended 5.71% rate adjustment. General and administrative (G&A) costs other than Marin County JPA fees were increased bythe change in CPL G&A includes costs such as public outreach, professional fees, and compute/ hardware/software. The Marin County JPA fees were adjusted to the actual charge by the County which decreased from the prior year. Kq5S profit corresponds tothe overall change in costs based on the operating ratio approved in the rate setting methodology. -77 Managing Tomorrow's Resources Today Marin Franchisors Group December 6, 2016 Page 5 of 6 Revenue — 0.88% As shown in Table 2, the revenue shortfall contributed 0.88% of the overall recommended 5.71% rate adjustment. The revenue shortfall is due to the following: A decrease of approximately $81,000, net of fees, due to a shortfall in the updated 2016 revenue projection compared to the projected revenue as part of the 2016 rate application process; and, A decrease of approximately $145,000 in non-regulated revenue due to favorable adjustments in the prior rate application that are not repeating. Table 3 further shows the rate components based on the change in expenses and net revenue between the 2016 approved rate application and the 2017 proposed rate application. Table 3: Comparison of 2016 Approved Expenses to 2017 Proposed Expenses Category 2016 Approved 2017 Proposed Change Component Rate Application Rate Application Percentage Wages $ 7,529,000 $ 7,816,029 $ 287,029 1.09% Benefits 4,544,157 4,508,989 (35,168.00) (0.13%) Fuel & Oil - Rate Year 809,721 707,744 (101,977) (0.38%) Less: Prior Year Catch-up (412,119) (125,421) 286,698 1.08% Subtotal Fuel & Oil 397,602 582,323 184,721 0.70% Disposal Fees 3,716,437 3,987,388 270,951 1.03% Depreciation and Interest 2,641,020 3,069,678 428,658 1.63% Maintenance Expense 1,828,346 1,857,599 29,253 0.11% Other Operating Costs(l) 6,146,686 6,253,016 106,330 0.40% Total Operating Expenses 26,803,248 28,075,022 1,271,774 5.53% Net Revenues (at current rates) 26,785,133 26,558,909 226,224 0.88% Rate Adjustment Factor $ 1,497,998 5.71% i Includes profit and general & administrative costs (e.g., public education, customer service, etc.). Reserves for Future Diversion Programs During 2012, the Franchisors and MSS agreed to share the net revenues from the processing of recyclable materials collected from the Franchisors customers, beginning with actual results in calendar year 2011. It was agreed that the net revenues would be contributed to a reserve to fund one-time costs of future diversion programs. As reflected in Table 4, the reserve amount decreased $344,392 for a net negative of $364,217. The decrease in the reserve is due to an increase in processing costs per ton ($204.20 in 2015 vs. $201.30 in 2014, a 1.44% increase) and a decrease in commodity pricing per ton ($159.88 in 2015 vs. $185.97 in 2014, a 14.03% decrease). == F= Managing Tomorrow's Resources Today Marin Franchisors Group December 6, 2016 Page 6 of 6 Table 4: Reserve for Future Diversion Programs Net Addition Based on (Reduction) Rate Year Financial Year to Reserve 2013 2011 $ 232,707 2014 2012 (85,153) 2015 2013 (47,305) 2016 2014 (120,074) 2017 2015 (344,392) Reserve Balance $ (364,217) Under the terms of the agreement from 2012, if the net positive value in the reserve exceeds $250,000, then the excess shall be used to offset one-time costs related to diversion programs approved by a majority of the agencies comprising the Franchisors. if the net negative value in the reserve exceeds $250,000, the Franchisors or the Contractor may request a review of the actual costs and revenues of providing the service at which time the Franchisors and Contractor will begin a meet and confer process to determine a reasonable remedy to the Contractor. The reserve fund for 2017 exceeds a net negative value of $250,000 primarily due to a prolonged decline in commodity prices and increasing processing costs that is expected to continue in the foreseeable future; triggering the meet and confer process between the Franchisors and MSS. We would like to express our appreciation to MSS' management and staff for their assistance. in addition, we express our appreciation to each of you for your assistance and guidance during the course of the review. Should you have any questions, please call Marva Sheehan at (925) 977-6961; or Scott Holt at (925) 977-6967. Sincerely, HF&H CONSULTANTS, LLC Marva M. Sheehan, CPA Vice President cc: Mr. Joe Garbarino Jr., Marin Sanitary Service Ms. Patricia Garbarino, Marin Sanitary Service Mr. Neil Roscoe, Marin Sanitary Service Mr. Steve Devine, County of Marin Mr. Cory Bytof, City of San Rafael Scott Holt Senior Associate Franchisors of Marin Sanitary Service Table of Contents Review of Marin Sanitary Service's 2017 Rate Application TABLE OF CONTENTS SECTION I. BACKGROUND.........................................................................................1 Description of Current Services . . .. ..... ..... . 11 SECTION II. RATE REVIEW APPROACH.................................................................... 2 Rate Adjustment Methodology—.... ....... 2 HF&H Scope of Review . .. ...... .... .......... _..... _ ...... ..__...- ..... _........ ... . _. _ --2 Limitations. _. .. .. _ _... _ ....... .....4 SECTION III. MSS' PROJECTION METHODOLOGY (INDEX YEAR) .......................... 5 Current Operations .... ........ 5 Profit ............... MSS' Calculated Rate Adjustment Factor...... ........ ....... ....... 6 SECTION IV. PROPOSED ADJUSTMENTS.................................................................7 Adjustments to 2617 Projected Expenses for Current Operations...... 7 Adjustments to Projected revenue at Current Rates .. 9 Adjustments to Net Recyclable Revenue Reserve ......... ...... .......... 19 SECTION V. RATE ADJUSTMENT.............................................................................11 Rate Adjustment _ .... __ . _ _ _ .. - . 11 Survey of Comparable Rates 13 ATTACHMENTS Attachment 1— Marin Sanitary Service Rate Application Summary Attachment 2 — Adjusted Rate Application Summary Attachment 3 — Rate Survey Attachment 4— Chart of Residential 32 -Gallon Rates Attachment 5 — Chart of Commercial 3 Cubic Yard Rates HF&H Consultants, LLC i December 6, 2016 This Page Intentionally Left Blank Franchisors of Marin Sanitary Service Section I. Background Review of Marin Sanitary Service's 2017 Rate Application SECTION I. BACKGROUND r Marin Sanitary Service (MSS) provides franchised refuse, recyclable materials, and organics collection and processing services to the residents and businesses in the cities of San Rafael and Larkspur, the Town of Ross, the County of Marin, and the Las Gallinas Valley Sanitary District (LGVSD), collectively referred to as "Franchisors". In 2014, unincorporated areas of the County known as the Ross Valley Sanitary District — North were added to the Franchisors. In addition, MSS and its non -franchised related entities (Marin Recycling and Resource Recovery Association (MRRRA) and the Marin Resource Recovery Center (MRRC) provide solid waste, recyclable materials, and organics collection and processing services to the residents and businesses of the towns of San Anselmo and Fairfax. MSS also provides non- franchised debris box, street sweeping, and document shredding services to residents and businesses throughout the County of Marin that contract for their services. MSS delivers refuse collected from waste generators within the Franchisors service area to the MSS transfer station and then transports it to the Redwood Sanitary Landfill (Redwood), which is an unrelated party. MSS delivers recyclable materials to the non -franchised MRRRA where materials are processed and marketed. MSS delivers recyclable -rich loads of refuse (typically commercial) and separated organics loads (collected from residents) along with public self -haul loads to the non- franchised MRRC where recyclable materials are separated from the waste stream, processed, and marketed. The MRRC delivers the residual waste to the MSS transfer station. This residual waste was transferred to Keller Canyon Landfill through June 2016. MSS signed a new agreement with Potrero Hills Landfill beginning July 2016 for disposal of the residual material. MSS delivers franchised organics to the MRRC for processing before transferring to Redwood for composting. In 2012, HF&H assisted the Franchisors in the negotiation of the revised Contractor's Revenue Requirement and Rate Adjustment methodology. Significant revisions included documentation of: 1) procedures that had been agreed to by MSS and the Franchisors over the years but not documented; 2) related -party fees and future adjustment mechanisms; 3) additional reporting to be submitted with the annual rate adjustment application; and, 4) procedures to develop a reserve for diversion programs by sharing in MRRRA's net revenues (net recyclables processing revenues). In early 2014, MSS began collection and processing for the Food -to -Energy program (F2E) by the Franchisors. MSS is operating the program 6 days per week and averaging 7 to 8 tons per day from approximately 166 customers currently participating in the program. Food waste is collected using a specialized vehicle, processed on a dedicated sort line at MSS, and delivered to the Central Marin Sanitary Agency (CMSA) for conversion to energy. MSS estimates 2,000 total tons diverted through this program in 2016. Expectations for 2017 would increase the customer enrollment to 230 customers, daily tonnage to 10 tons per day, and approximately 2,500 tons for the year. HF&H Consultants, LLC 1 December 6, 2016 Franchisors of Marin Sanitary Service Section II. Rate Review Approach Review of Marin Sanitary Service's 2017 Rate Application Rate Adjustment Methodology The Rate Adjustment Methodology was developed in cooperation with MSS, approved by the Franchisors in 2001, and revised in 2012. The individual jurisdictions amended their agreements with MSS to include this methodology as Exhibit B.1— Contractors Revenue Requirement and Rate. Section III describes the methodology in more detail and findings from the application of the methodology to MSS' 2017 Rate Application. The Franchisors engaged HF&H in August 2016 to perform a review of the Application in accordance with the Rate Adjustment Methodology. The scope of this review is described in our engagement letter dated July 19, 2016. These procedures included the following activities: • Reviewing MSS management's actual and projection of collection and non -collection revenues for the 12 -month periods ending December 31, 2015, and 2016. • Comparing the results to MSS's audited financial statements for rate year 2015 and year-to-date revenues for 2016 and requesting explanations for variances. • Reviewing MSS' calculation of the three year trend in subscription levels to determine an average surplus or shortfall in rate revenues. The average surplus or shortfall is used to forecast gross rate revenues. • Reviewing the appropriateness of MSS management's classification of expenses into the various expense categories. • Reviewing MSS management's calculation of rate year 2017 indexed expenses and comparing them to the calculated expenses for 2016, established in our prior report, and the calculated changes to the indices. • Reviewing MSS management's projection of other expenses including: o Workers' Compensation, which will be reviewed by determining if the base wages, established as part of the prior year detail review, were properly multiplied by the applicable premium rates from MSS' insurance carrier. o Disposal Expense for residential and solid waste tons transferred at MSS' transfer station, which will be reviewed by evaluating MSS' projection for 2017 disposal expense and MSS adjustments for the previous projections for Rate Years 2015 and 2016 based on historical trends, management's plans, and adjustment to the disposal rates. o Commercial Mixed Waste Processing Expense for commercial tons processed at MSS' processing facility, which will be reviewed by evaluating MSS' projection for 2017 commercial mixed waste processing and MSS' adjustments for the previous projections for Rate Years 2015 and 2016 based on historical trends and management's plans. We will verify that the processing rate per ton was calculated in accordance with the rate setting methodology. HF&H Consultants, LLC 2 December 6, 2016 Franchisors of Marin Sanitary Service Section H. Rate Review Approach Review of Marin Sanitary Service's 2017 Rate Application o Organics Processing Expense, which will be reviewed by evaluating MSS' projection for 2017 organics processing and MSS' adjustments for the previous projections for Rate Years 2015 and 2016 based on historical trends and management's plans. We will verify that the processing rate per ton was calculated in accordance with the rate -setting methodology. o The Transfer/Transport Adjustment for tons not affiliated with the Franchisors transferred and transported through MSS' transfer station, which will be reviewed by evaluating MSS' tonnage projection for 2017 and MSS' adjustments for the previous tonnage projections for Rate Years 2015 and 2016 based on historical trends and management's plans. We will verify that the Transfer/Transport Fee per ton was calculated in accordance with the rate setting methodology. o Fuel Expense, which will be reviewed by evaluating MSS' 2017 projection and the adjustments for Rate Years 2015 and 2016. We will review MSS' calculations of the average price per gallon for fuel and verify the use of the proper projected gallons. o Depreciation/Lease Expense projections, which will be reviewed by evaluating the reasonableness of MSS management's estimates for these expenses based on historical trends and records and MSS management's plans. We will review MSS' adjustments to previous year projections, if any. o JPA Fees expense, which will be reviewed by analyzing documentation from the JPA and MSS projections. • Reviewing MSS' calculations of the following Pass-through Expenses and Other Revenue, including: o Interest Expense, which will be reviewed based on MSS' actual interest from its loan amortization schedules for actual and projected capital expenditures. o Franchise Fees, which will be reviewed based on each agency's appropriate rate and the forecasted values. o Other Agency Fees, which will be reviewed based on fees established by each agency and forecasted values. o Other Revenues, which will be reviewed based on revenues received by MSS from related and third parties from the use of assets and services of employees where the costs are paid by the rates from the Franchisors ratepayers. • Reviewing MSS' calculation of the increase or decrease to the reserve for future diversion programs is in accordance with the procedures developed in 2012. • Reviewing the appropriateness of MSS management's allocation of revenues and expenses among the Franchisors and the other service areas is in accordance with the procedures developed in 2012. • Meeting once with MSS management to review our adjustments to their calculated and projected revenues and expenses and their allocation among the Franchisors. We will obtain management's comments, review any additional material, and amend our adjustments, if necessary. HF&H Consultants, LLC 3 December 6, 2016 Franchisors of Marin Sanitary Service Section II. Rate Review Approach Review of Marin Sanitary Service's 2017 Rate Application Compiling rates currently in effect in other municipalities in Marin County, as well as neighboring jurisdictions in other counties. O Preparing a written report that documents our findings and recommendations. Our review was substantially different in scope than an examination in accordance with Generally Accepted Auditing Standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. However, Chiao Smith McMullin + McGuire, An Accountancy Corporation, issued an unqualified opinion of MSS' 2015 financial statements. The unqualified opinion denotes that the financial statements of MSS were presented fairly in all material respects. Our conclusions are based in part on the review of MSS' projections of its financial results of operations. Actual results of operations will usually differ from projections because events and circumstances frequently do not occur as expected, and the difference may be significant. HF&H Consultants, LLC 4 December 6, 2016 Franchisors of Marin Sanitary Service Section III. MSS' Projection Methodology (Index Year) Review of Marin Sanitary Service's 2017 Rate Application SECTION III. MSS' PROJECTION METHODOLOGY (INDEX YEAR) Projected costs for 2017 are based on costs developed during the last detail review (2016). In projecting the 2016 costs, MSS included the direct costs for the Franchisors garbage collection, the transfer station, and recycling collection. Shop costs and administrative costs are allocated among the agencies served by MSS using truck route hours and an average of projected revenue, annual customer counts, and department's percentage of wages, respectively. Management salaries are allocated to departments (MSS, IVIRRRA, MRRC, etc.) based upon actual time spent by management related to that department. Expenses MSS projected its 2017 expenses (less non -allowable costs such as: donations, fines for penalties, certain attorney's fees, goodwill, etc.) for each expense category by: • Basing wage and salary expenses on projected 2016 expenses increased by the percentage change in the average annual San Francisco -Oakland -San Jose Metropolitan Area Consumer Price Index (Urban Wage Earners; 1982-1984=100) for June 2015 and 2016; • Basing benefits expense, excluding Workers' Compensation expense, on the projected 2016 benefits expense increased by the percentage change in the annual average Employment Cost Index—Benefits (Private Industry Workers; 1982-1984=100) forJune 2015 and 2016; • Calculating Worker's Compensation expense by multiplying the 2016 wage projection (Base Year Revenue Requirement) by the applicable premium rates from the Contractor's insurance carrier for 2017; • Forecasting projected 2017 disposal expense using projected tons multiplied by the applicable disposal/processing rate for 2017, plus adjustments for 2015 actual disposal expenses, and estimated 2016 disposal expenses calculated based on actual 2015 results and year-to-date 2016 results; • Forecasting projected 2017 fuel and oil expense as follows: o Projected Year (2017) Fuel Expense — gallons established in the most recent detail year review (2016) at the average price per gallon based on actual year to date purchases; plus, o Current Year (2016) Expense Adjustment —gallons established in the most recent detail year review (2016) at the average price per gallon based on actual year to date purchases less the 2016 fuel expense established during the previous review; plus, o Revised Prior Year (2015) Expense Adjustment — gallons established in the prior detail year review (2013) at the average price per gallon based on actual fuel purchases for 2015 less the 2015 fuel expense established during the previous review. Forecasting projected 2017 equipment and vehicle maintenance expense was based on the projected maintenance expense for 2016 increased by the percentage change in the annual average Motor Vehicle Related Index (All Urban Consumers, U.S. City Average; 1982-1984=100) for June 2015 and 2016; HF&H Consultants, LLC 5 December 6, 2016 Franchisors ofMarin Sanitary Service �Section III. MSS(Index r) Review ofMarin Sanitary Service's I017Rate Application • Forecasting projected 2017 depreciation and lease expense based on K82Sa actual depredation expense plus projected depreciation on anticipated purchases in the Rate Year (allocation of depreciation of trucks to the Franchisors and other operations was based on truck usage); • Forecasting projected 2017 JPA Fees based on tons collected for the Franchisors by MSS for the period determined and rate established bythe JPA; * Forecasting projected 2017 other operating / general and administrative expense based on projected 2016 expense increased by the percentage change in the annual average San Francisco'Oak|and-San]oye Metropolitan Area Consumer Price Index (AU Urban Wage Earners; 19D2'l984=IO0)for]une201Sand 2O16;and, ° Forecasting projected 2017 interest expense based on K8SS's actual interest from its loan amortization schedules for actual and projected capital and adjusting ZO17for any projected asset purchases from the prior rate year which were not purchased in projected time period. Route Revenues In order to mitigate significant differences in the forecasted and actual revenues received, a three year trend in subscription levels is factored into the necessary rate adjustment. Actual revenue received through June 2016 and projections for the remainder of the year were multiplied by the ave/age percentage surplus or shortfall rate revenue for the 3 most recently completed rate years. MSS calculated the 3 year average achievement percentage oflOO23%, meaning actual revenue received has averaged lOO2lY6ofwhat was projected over the past three years. K8S5 calculated its 2017 profit by applying the agreed-upon 90.5% pre -tam operating ratio to its 20I7 total projected expenses that are eligible for profit. M,55',Calcudated Rate Adjustment Factor MSS calculated the 2017 Rate Adjustment to be 991% increase, The Kate Adjustment Factor equals the Total Contractor's Revenue Requirement for the coming Rate Year divided by the Gross Rate Revenues. Gross Rate Revenues mean the statements of charges for services rendered by Contractor, to owners or occupants of property, including residential and commercial premises, for the collection of materials pursuant to the Agreement, net of reasonable allowance for uncollectible accounts, and adjusted for the calculated three year revenue achievement. HF&H Consultants, LLC 6 December 6, 2016 Franchisors of Marin Sanitary Service Section IV. Proposed Adjustments Review of Marin Sanitary Service's 2017 Rate Application SECTION IV. PROPOSED ADJUSTMENTS This section provides a summary of the HF&H recommended adjusted revenue requirement. HF&H's recommended projections for MSS' operations are shown in Table 5 below, and our recommended adjustments to MSS' projections are discussed in more detail following the table. Table 5: Summary of Adjustments Recommended HF&H Adjusted ill MSS application contained mathematical errorthat excluded Non -Regulated from the calulation of the Rate Adjustment Factor. This correction changes the application to 9.85% Wages HF&H recommends reducing wages expense by $17,642 (Table 5, Line 1) to limit the wages for the accounting position to the amount approved as part of the Operations Improvement Plan that remained unfilled until 2016. HF&H Consultants, LLC 7 December 6, 2016 MSS Application Adjustments Application Expenses: Current MSS Operations 1 Wages $7,833,671 ($17,642) $7,816,029 2 Benefits 4,611,956 (102,967) 4,508,989 3 Disposal Fees 4,165,918 (178,530) 3,987,388 4 Fuel & Oil 582,323 582,323 3 Maintenance Expense 1,857,599 1,857,599 6 Depreciation/ Leases 2,717,630 (77,342) 2,640,288 Other Operating/G&A 4,015,601 (388,920) 3,626,681 3 Total Operating Expenses 25,784,698 (765,401) 25,019,297 9 Operating Profit 2,706,681 (80,346) 2,626,335 10 Interest Expense 563,904 (134,514) 429,390 11 Total Expenses for Current Operations 29,055,283 (980,261) 28,075,022 12 Revenue Requirement for Current Services $29,055,283 ($980,261) $28,075,022 Proiected Revenue (at current rates) 1 Route Revenues 30,296,164 147,270 30,443,434 1 Less: Franchise Fees (3,014,319) (15,106) (3,029,425) 1: Less: Street Sweeping (72,000) (24,000) (96,000) n6 Less: Refuse Vehicle Impact Fee (938,457) (938,457) 17 Add: Non -Regulated Revenues 179,357 - 179,357 13 Net Revenues (at current rates) 26,450,745 108,164 26,558,909 1 3 Total Surplus/ (Deficit) (Line 18 - Line 12) ($2,604,538) $1,088,425 ($1,516,112) 20 Rate Adjustment Factor (-Line 19 - Line 18)11 9.85% 5.71% ill MSS application contained mathematical errorthat excluded Non -Regulated from the calulation of the Rate Adjustment Factor. This correction changes the application to 9.85% Wages HF&H recommends reducing wages expense by $17,642 (Table 5, Line 1) to limit the wages for the accounting position to the amount approved as part of the Operations Improvement Plan that remained unfilled until 2016. HF&H Consultants, LLC 7 December 6, 2016 Franchisors of Marin Sanitary Service Section IV. Proposed Adjustments Review of Marin Sanitary Service's 2017 Rate Application The cost for the position was initially included in the rates but has been an adjustment for the last two rate reviews as the position remained unfilled. When the position was filled, it was at a higher amount than approved and would have otherwise been in the rates had there not been adjustment during the last review. This proposed adjustment limits the expense to the amount approved by the Franchisors. Benefits HF&H recommends reducing benefits by a net of $102,967 due to the following (Table 5, Line 2): • Increase benefits, other than workers' compensation, by $1,624. MSS application calculated these costs based on an annual average change in the ECI instead of the year over year change as prescribed by the agreement; and, • Reduce workers' compensation by $90,655 due to an updated insurance quote that was lower than MSS initially expected; and, • Reduce benefits, other than workers' compensation, by $13,936 to limit the benefits for the accounting position to the amount that was initially approved as part of the Operations Improvement Plan. Disposal Fees HF&H recommends reducing disposal fees by $178,530 for the following (Table 5, Line 3): • Reduce disposal by $27,901 for projected growth in F2E tonnage as the program adds new customers and the second route; and, • Reduce disposal by $14,252 to eliminate an extra scale charge and Non -Franchisor areas for bulky waste and illegal dumping charges. • Reduce disposal by $54,414 due to MSS renegotiating the disposal agreement at Redwood that will keep the 2017 rate the same as the 2016 rate. • Reduce disposal by $81,963 due to updated disposal projections resulting in a decrease in projected tonnage for rate years 2016 and 2017. The application included projections through June 2016 that were annualized through the end of the year and carried forward to 2017. MSS revised the projections through September 2016 which resulted in a reduction to projected 2016 and 2017 tonnage. HF&H reviewed and does not recommend an adjustment to MSS' projected 2017 fuel expense (Table 5, Line 4). Maintenance Expense HF&H reviewed and does not recommend an adjustment to MSS' projected 2017 maintenance expense (Table 5, Line 5). HF&H Consultants, LLC 8 December 6, 2016 Franchisors of Marin Sanitary Service Section IV. Proposed Adjustments Review of Marin Sanitary Service's 2017 Rate Application Depreciation/ Leases HF&H recommends reducing depreciation by $77,342 for the following (Table 5, Line 6): • Reduce depreciation by $39,611 to allocate rolloff truck assets included in the Franchisors asset base to other jurisdictions and the temporary department based on usage; and, • Reduce depreciation by $9,647 to allocate capitalized repairs included in the Franchisors asset to other jurisdictions based on usage; and, • Reduce depreciation by $11,049 on projected capital additions due to a change in the expected completion date of capitalized facility repairs; and, • Reduce depreciation by $17,035 to eliminate CPCFA bond financing amortization expenses due to MSS converting the bond to a conventional loan. Other Operating/G&A HF&H recommends reducing other operating / G&A by $388,920 for the following (Table 5, Line 7): • Reduce other operating by $338,498 to remove MSS emergency funding request that added a $20 per ton processing to offset declining commodity prices at the MRRRA; and, • Reduce other operating by $50,422 to allocate the JPA fees to MSS non-regulated departments. Operating Profit HF&H recommends reducing MSS' projected operating profit by $71,742 (Table 5, Line 9), resulting from the decreases in operating costs described above. Interest Expense HF&H recommends reducing MSS' projected interest expense by $134,514 due to the following (Table 5, Line 10), • Reduce interest expense by $102,047 for disallowed interest on MRRRA assets and capitalized repairs included in new loans included in the rate application; and, Reduce interest expense by $11,866 corresponding to changes in projected capital additions along with disallowed interest on labor for a capitalized facility repair; and, • Reduce interest expense by $20,601 to allocate interest on route and rolloff trucks included in the Franchisors assets to other jurisdictions and the temporary department based on usage. Adjustments to Projected Revenue at Current Rates HF&H recommends increasing, revenue net of franchise and pass-through fees by $108,164 due to the following (Table 5, Line 18): HF&H Consultants, LLC 9 December 6, 2016 Franchisors of Mahn Sanitary Service Section Di Proposed Adjustments � � � � Review cfMarin Sanitary Service's 2O17Rate Application = lincrease revenue by $28,312 to recalculate the 3 year average forecast achievement percentage with the addition of KVSD'N in 2015. The forecast achievement increased from 100.23% to l0O33Y&. * Decrease revenue by$I4,0OUto add pass-through street sweeping fees for the RVSD-N that � Increase revenue by$1O3,85Zdue tu updated projections resulting in an increase toexpected 2016 revenue. The application included projections through June IO16that were annualized through the end of the year and used to calculate the Rate Adjustment Factor for 2017. K8SS revised the projections through October ZUl6which resulted in an increase in expected 2016 revenue compared towhen the application was originally submitted. Adjustments to Net Recyclable Revenue Reserve During 2012, the Franchisors and K4SS agreed to share the net revenues from the processing of recyclable materials collected from the Franchisors customers beginning with actual results in calendar year 2011. It was agreed that the net revenues would be contributed tna reserve tofund one-time costs of future diversion programs. As reflected in Table 6, the reserve amount decreased $344,392 for a net negative of $364,217. The decrease in the reserve is due to an increase in processing costs per ton ($2U4.IOinI015vs. $IOl.]0in 2014,a 1.44% increase) and adecrease incommodity pricing per ton ($l59.88inIO15vs. $185.97in2014,a14O3V6decreaxe). Table 5:Reserve for Future Diversion Programs Net Addition Based on (Reduction) Rate Year Financial Year to Reserve 2013 2011 $ 232,707 /014 2012 (85.153) zozs 2013 <47'305> 2016 2014 (120'074) 2017 2015 (344,392) Reserve Balance g (364,217) Under the terms of the agreement from 2012, if the net positive value in the reserve exceeds $250,000, then the excess shall be used to offset one-time costs related to diversion programs approved by majority of the agencies comprising the Franchisors. If the net negative value in the reserve exceeds 5250,000, the Franchisors or the Contractor may request a review of the actual costs and revenues of providing the sen/ice at which time the Franchisors and Contractor will begin a meet and confer process tndetermine areasonable remedy tothe Contractor. The reserve fund for 2017 exceeds a net negative value of $250,000 primarily due to a prolonged decline in commodity prices and increasing processing costs that is expected to continue inthe foreseeable future; triggering the meet and confer process between the Franchisors and IVISS. HF&H Consultants, LILC 10 December 6, 2016 Franchisors of Marin Sanitary Service Section V. Rate Adjustment Review of Marin Sanitary Service's 2017 Rate Application SECTION V. RATE ADJUSTMENT Based on a revenue requirement of $28,075,022 (Table 5, Line 12) and projected net revenues of $26,558,909 (Table 5, Line 18) for the calendar year 2017 resulting from our recommended adjustments to MSS' application, a 5.71% Rate Adjustment Factor has been calculated, effective January 1, 2017. The approved rate setting methodology allows for certain expenses to be revised each year when more accurate information is known. The difference between the original projections and the revised projections are allowed to be included in the current year rate adjustment. Table 7 shows the components of the rate increase based on adjustments related solely to the 2017 projections and the adjustments related to revised projections from 2015 and 2016. Table 7: Summary of Adjustments Rate Adjustment Factor Component Percentages Adjustment Adjustment Factor Factor Category Related to Related to Total 2015 and 2017 2016 Wages 0.55% 0.54% 1.09% Benefits (including workers comp) 0.00% (0.13%) (0.13%) Fuel & Oil 1.08% (0.38%) 0.70% Disposal 0.98% 0.05% 1.03% Depreciation and Interest 0.00% 1.63% 1.63% Maintenance 0.00% 0.11% 0.11% Other Operating Costs (1) 0.33% 0.07% 0.40% Subtotal Operations 2.94% 1.89% 4.83% Revenue Shortfall Net of Franchise Fees 0.30% 0.58% 0.88% Rate Adjustment Factor 3.24% 2.47% 5.71% (')Includes profit and general & administrative costs (e.g., public education, customer service, etc.). This recommended rate increase of 5.71% includes components that result from revised projections related to 2015 and 2016 as well as components that relate to the current application: HF&H Consultants, LLC 11 December 6, 2016 Franchisors ofMarin Sanitary Service _ _ Section \iRate Adjustment Review ofMarin Sanitary Service's 2O17Rate Application • The prior year true -ups contribute an overall net increase of 3.24% to the total 5310 Kate Adjustment Factor due tothe following: o Anincrease in: • Wages of 0.55% due to the addition of the final position included in the Operation Improvement Plan that was previously unfilled. This was an approved expense in prior applications but was disallowed in the prior year since it remained unfilled at the time the application was finalized. MSS filled the position in 2016 resulting in an additional expense inthe 2U17rate application. " Fuel of 1.08Y6 due to a favorable adjustment of $412,119 in the 2016 rate setting process that isnot repeating in2O17. ° Disposal of 0.98% due to a favorable adjustment of $256,964 in the prior rate year that isnot repeating inZUl7. ° Other Operating Costs of 0.33% for the additional profit to MSS on the Wage, Fuel, and Disposal adjustments relating tothe prior year. " A Revenue Shortfall of 0.30% for a decrease in non-regulated revenue of $161,356 due toafavorable prior year adjustment that isnot repeating in2O17. ° The current year adjustments contribute an overall net increase of 2.47% to the current 5.71% Rate Adjustment Factor due tothe following: o Anincrease in: ° Wages of 0.54% due to the annual change in expense by the applicable Consumer Price Index. = Disposal of 0.05% due to the annual change in disposal cost per ton by the applicable Consumer Price Index orcontract price. After submitting the 2017 Rate Application, K85S renegotiated its agreement with Redwood and the new agreement will hold the 2Ul7 rate for MSW <athe same rate as 2016. This change has been incorporated in the 2017 Rate Adjustment Factor, • Depreciation and interest of1.63Y6 due to additional depreciation and financing costs for replacement vehicles and building repairs. • Maintenance of 0.11% due to the annual change in expense by the applicable Consumer Price Index. " Other Operating Costs of 0.07Y6 due to the annual change in expense by the applicable Consumer Price Index and the operator profit. • A Revenue Shortfall of 0.58% due to a decrease in projected 2016 revenue from the prior year rate application. o An decrease in: • Benefits of 0.13% due to lower Workers Compensation insurance premiums in 2017. ° Fuel of 0.38% due to projecting a continued decline in the fuel price per gallon. HF&H Consultants, ILLC 12 December 6, 2016 Franchisors of Marin Sanitary Service Section V. Rate Adjustment Review of Marin Sanitary Service's 2017 Rate Application Attachment 3 shows the results of HF&H's survey of solid waste rates as of September 2016 for jurisdictions located throughout the Bay Area. For the purpose of comparing the Franchisors rates to other jurisdictions, we have applied a 5.71% rate adjustment to the current Franchisors rates. The Franchisors residential rates for a 32 -gallon container (the most frequent residential service level) will range from $31.31 (LGVSD) to $41.80 (RVSD-N, Sleepy Hollow). The survey shows the Franchisors average residential rate for 32 -gallon service ($37.39 with RVSD-N included and $36.15 without) is within the range when compared to other Marin County jurisdictions. Of the 10 other Marin County jurisdictions, 5 of the jurisdictions' 32 -gallon container rates are higher than the Franchisors average and 5 jurisdictions are lower. Attachment 4 graphically compares the Franchisors residential rates for a 32 - gallon container to one another as well as to the average of Marin County rates for similar service. The Franchisors commercial rates for a 3 cubic yard bin serviced 1 time per week (the most requested commercial service level) range from $439.39 (Town of Ross) to $658.47 (RVSD-N). The average rate for the Franchisors is $518.85 with RVSD-N, and $472.31 without. The average rate is higher when compared to the other three Marin County jurisdictions that have this level of service. Attachment 5 compares the Franchisors commercial rates for a 3 cubic yard bin serviced one time per week to the average Marin County rate and all other jurisdictions' average rate for similar service levels. As part of the 2014 consolidation of multiple agreements between the County and MSS, the County has adopted a plan to unify rates for similar services throughout the MSS' County service area. This is a 5 - year plan and the final 2017 rates are yet to be determined. For presentation in Attachments 4 and 5, we have shown the average rates of MSS' County areas. While the recommended rates compare favorably to those surveyed, we caution the Franchisors that this survey is presented as an indication of the reasonableness of the resulting rates. They should not draw conclusions from this information because rate comparisons are intrinsically difficult and often misleading. This difficulty results from differences in issues such as: 1. The services provided; 2. The terrain in which the service is performed; 3. Disposal costs; 4. Rate structures; and, 5. Governmental fees (e.g., franchise fees, vehicle impact fees, etc.) HF&H Consultants, LLC 13 December 6, 2016 Expense Allocation (Percentage of Foral Revenues) Marin Sanitary Service 2017 Rate Application 43.9116 19.45% Las Gallinas- 8. 68,16 Las Gallinas- County Exvenses: Current MSS Services $ 1,229,990 San Rafael City of S.R. Rate Application Operating Expenses: 654,104 50,533 91,432 Wages $ 7,833,671 $ 3,439,961 $ 1,523,460 $ Benefits 4,611,956 2,025,225 896,914 Disposal Fees 4,165,918 1,829,359 810,170 Fuel & Oil 582,323 255,713 113,248 Maintenance Expense 1,857,599 815,718 361,258 Depreciation/Leases 2,717,631 1,193,380 528,514 Other Operating/G&A 4,015,601 1,763,351 780,937 Total Operating Expenses 25,784,699 11,322,707 5,014,501 Larkspur 679,790 $ 1,229,990 400,216 724,138 361,510 654,104 50,533 91,432 161,199 291,668 235,830 426,704 348,466 630,502 2,237,544 4,048,538 29695 6.24% County - Ross RVSD-S 169,256 $ 488,975 $ 99,647 287,877 90,010 260,035 12,582 36,348 40,136 115,951 58,718 169,634 86,762 250,652 557,111 1,609,472 1.27% 2.59% 100.00% County - Franchisors' County RVSD-N Total 99,097 $ 203,142 $ 7,833,671 58,342 119,597 4,611,956 52,700 108,030 4,165,918 7,366 15,101 582,323 23,499 48,171 1,857,600 34,378 70,473 2,717,631 50,798 104,132 4,015,600 326,180 668,646 25,784,699 Operating Profit 90,5% 2,706,681 1,188,571 526,384 234,880 424,985 58,481 168,950 34,240 70,189 2,706,680 Interest Expense 563,904 247,624 109,666 48,934 88,540 12,184 35,199 7,133 14,623 563,903 Revenue Requirement for Current Services $29,055,284 $ 12,758,902 $ 5,650,551 $ 2,521,358 $ 4,562,063 $ 627,776 $ 1,813,621 $ 367,553 $ 753,458 $ 29,055,282 Revenues Projected Revenue at Current Rates 13,156,272 5,828,338 2,304,363 5,014,673 656,515 2,060,300 419,148 856,556 30,296,165 Adjustment: Adjusted Route Revenues 13,156,272 5,828,338 2,304,363 5,014,673 656,515 2,060,300 419,148 856,556 30,296,165 Less: Franchise Fees (1,315,627) (582,834) (25,000) (501,467) (88,991) (309,045) (62,872) (128,483) (3,014,319) Less: Street Sweeping (48,000) (24,000) (72,000) Less: Vehicle Impact Fee (306,318) (137,282) (389,000) (63,702) - (42,155) (938,457) Net Regulated Revenues 11,534,327 5,108,222 2,279,363 4,124,206 567,524 1,639,553 332,276 685,918 26,271,389 Non -Regulated Revenues 80,857 35,809 15,979 28,911 3,978 11,493 2,330 - 179,357 Adjusted Total Revenues (at Current Rates) $ 11,615,184 $ 5,144,031 $ 2,295,342 $ 4,153,117 $ 571,502 $ 1,651,046 $ 334,606 $ 685,918 $ 26,450,746 Revenue Surplus/(Shortfall) (Line 21 - Line 12) $ (1,143,718) $ (506,520) $ (226,016) $ (408,946) $ (56,274) $ (162,575) $ (32,947) $ (67,540) $ (2,604,536) Rate Adjustment Factor (-Line 22 ' Line 21) 9.85% 9.85% 9.85% 9.85% 9.85% 9.85% 9.85% 9.85% 9.8 Attachment 2 Marin Sanitary Service 2017 Rate Application - HF&H Adjusted Expense Allocation (Percentage of Total Revenues) 508,178 44.45% 19.35% 8.58% 15.54% 2.13% 6.19% 1.26% 190,845 83,084 36,862 Las Gallinas- Las Gallinas- 26,568 5,413 County - 429,390 Exoenses: Current MSS Services $ 5,432,328 $ San Rafael City of S.R. County Larkspur Ross RVSD-S County Rate Application Operating Expenses: 5,828,338 2,304,363 5,014,673 656,515 2,060,300 419,148 856,556 30,296,165 Wages $ 7,833,671 $ 3,481,726 $ 1,515,763 $ 672,501 $ 1,217,269 $ 167,236 $ 484,701 $ 98,752 $ Benefits 4,611,956 2,049,814 892,382 395,925 716,649 98,457 285,360 58,139 Disposal Fees 4,165,918 1,851,569 806,077 357,633 647,339 88,935 257,762 52,516 Fuel & Oil 582,323 258,817 112,676 49,991 90,487 12,432 36,031 7,341 Maintenance Expense 1,857,599 825,622 359,433 159,470 288,651 39,657 114,937 23,417 Depreciation/Leases 2,717,630 1,207,868 525,843 233,302 422,291 58,017 168,151 34,259 Other Operating/G&A 4,015,601 1,784,760 776,992 344,729 623,982 85,726 248,461 50,621 HF&H 2017 Operating Expense Adjustments (765,401) (340,187) (148,100) (65,708) (118,935) (16,340) (47,358) (9,649) Total Operating Expenses 25,019,297 11,119,989 4,841,066 2,147,843 3,887,733 534,120 1,548,045 315,396 Operating Profit 90.5% 2,626,335 Interest Expense 429,390 t Revenue Requirement for Current Services $ 28,075,022 Revenues Projected Route Revenues at Current Rates HF&H 2017 Revenue Adjustments Adjusted Route Revenues Less: Franchise Fees Less: Street Sweeping Less: Vehicle Impact Fee Net Regulated Revenues Non -Regulated Revenues Adjusted Total Revenues (at Current Rates) 2.50% 100.00% County - Franchisors' RVSD-N Total 195,724 $ 7,833,672 115,229 4,611,955 104,085 4,165,916 14,549 582,324 45,412 1,857,599 67,900 2,717,631 100,329 4,015,600 (19,123) (765,400) 625,105 25,019,297 1,167,292 508,178 225,464 408,105 56,068 162,502 33,108 65,619 2,626,336 190,845 83,084 36,862 66,723 9,167 26,568 5,413 10,728 429,390 $12,478,126 $ 5,432,328 $ 2,410,169 $ 4,362,561 $ 599,355 $ 1,737,115 $ 353,917 $ 701,452 $28,075,023 13,156,272 5,828,338 2,304,363 5,014,673 656,515 2,060,300 419,148 856,556 30,296,165 100,663 34,164 652 3,074 (621) 4,416 2,976 1,946 147,270 13,256,935 5,862,502 2,305,015 5,017,747 655,894 2,064,716 422,124 858,502 30,443,435 (1,325,693) (586,250) (25,000) (501,775) (88,906) (309,707) (63,319) (128,775) (3,029,425) (48,000) (24,000) (24,000) (96,000) (306,318) (137,282) - (389,000) - (63,702) - (42,155) (938,457) 11,624,924 5,138,970 2,280,015 4,126,972 566,988 1,643,307 334,805 663,572 26,379,553 179,357 - - - - - - - 179,357 $11,804,281 $ 5,138,970 $ 2,280,015 $ 4,126,972 $ Revenue Surplus/(Shortfall) (Line 22 - Line 13) $ (673,845) $ (293,358) $ (130,154) $ (235,589) $ Rate Adjustment Factor (-Line 23 _ Line 22) 5.71% 5.71% 5.71% 5.71% 566,988 $ 1,643,307 $ 334,805 $ 663,572 $ 26,558,910 (32,367) $ (93,808) $ (19,112) $ (37,880) $ (1,516,113) 5.71% 5.71% 5.71% 5.71% 5.71% Attachment 3 Bay Area Rate Survey "OLSD L2 district doesn't provide recycling services to residents. Recycling are included in rate for -1 & L3 Res. Single -Family Commercial 1YD Bin 1YD Bin 3YD Bin 3YD Bin Jurisdiction County 20 Gallon 30-35Gal. 60-64Gal. 90-96Gal. ix/week 3x/week ix/week 3x/week City of Alameda (Alameda I $ 30.65 $ 38.68 $ 63.56 $ 88.77 ( 5 147.36 $ 450.90 $ 442.08 $ 1,352.71 City of Albany (Alameda I $ 36.88 1 $ 41.31 $ 71.39 $ 101.46 $ 164.59 $ 493.77 $ 493.77 $ 1,481.31 City of Berkeley (District 1 & 2) JAIameda I $ 24.50 I $ 39.19 $ 78.33 $ 117.45 $ 155.96 5 439.44 $ 431.62 $ 1,282.04 City of Berkeley (District 3)" lAlameda 5 25.56 I $ 40.80 $ 81.56 $ 122.31 $ 151.42 $ 426.65 I $ 419.05 5 1,244.70 City of Dublin Alameda ' N/A I $ 23.14 $ 42.50 5 61.56 $ 112.26 $ 392.64 $ 336.78 $ 1,066.20 City of Emeryville Alameda $ 11.06 I $ 18.31 $ 36.62 $ 54.93 ( $ 109.05 I $ 327.15 I $ 327.15 $ 981.45 City of Fremont Alameda I $ 31.21 I $ 31.89 $ 34.99 $ 51.47 I $ 93.09 I $ 267.77 $ 209.26 $ 616.25 City of Livermore Alameda $ 25.46 $ 34.81 $ 57.54 $ 90 41 ( $ 116.72 $ 364.16 5 350.16 $ 1,115.62 City of Newark Alameda $ 26.89 $ 29.89 $ 52.94 $ 75.97 $ 121.12 I $ 377.91 I $ 320.45 $ 873.90 City of Oakland Alameda $ 35.52 $ 40.60 $ 73.16 $ 110.96 $ 208.19 $ 624.53 $ 495.79 $ 1,487.36 City of Piedmont' Alameda $ 51.83 $ 54.49 $ 64.21 $ 75.86 $ 171.06 ( $ 482.54 ( NA NA City of Pleasanton Alameda N/A $ 33.80 N/A $ 45.48 $ 168.23 ( $ 440.27 $ 480.43 $ 1,296.55 City of San Leandro Alameda $ 22.84) 5 28.46 $ 47.37 $ 66.26 $ 124.78) $ 377.23 ( $ 377.23 $ 1,131.68 City of Union City (Alameda $ 40.43 I $ 47.39 $ 82.26 $ 117.08 $ 144.66 $ 399,57 $ 379.10 $ 1,033.18 Castro Valley Sanitary District (Alameda $ 25.23' $ 39.19 $ 67.96 $ 96.79 $ 278.00 I $ 834.12 ( $ 739.69 $ 2,072.81 Oro roma Sanitary District (Li)b 19 (Alameda $ 13.14 I $ 21.64 $ 38.71 I $ 55.74 $ 133.79 $ 312.01 $ 326.33 $ 861.00 Oro Loma Sanitary District (1-2)"' (Alameda $ 11.39 $ 19.89 $ 36.96 $ 53.99 $ 133.79 $ 312.01 $ 326.33 $ 861.00 Oro ;oma Sanitary District (1-3)10 IAlameda $ 14.45 $ 24.36 $ 44.06 I $ 63.82 $ 154.76 I $ 360.95 $ 377.55 $ 996.14 City of Richmond (Contra Costa $ 27.42 5 33.32 5 63.39 I $ 94.32 $ 220.94 I $ 558,96 $ 501,75 $ 1,371.68 C,ty of San Pablo Contra Costa $ 23.69 $ 28.84 $ 55.95 I $ 83.86 I $ 219.89 ($ 554.10 $ 505.02 $ 1,379,20 City of EI Cerrito"' Contra Costa 1 $ 32.40 $ 43.00 5 86.40 I N/A I $ 287.87 I $ 799.37 N/A N/A C,ty of Hercules (Contra Costa I $ 29.47 $ 34.60 $ 61.01 I $ 88.21 I $ 249.76 ( $ 625.90 $ 568.13 $ 1,545.77 City of Pinole (Contra Costa I $ 27.94 $ 33-11 $ 58.91 I $ 85.50 I $ 247.85 $ 626.97 $ 572.72 $ 1,567.90 Unincorp: West Contra Costa (Contra Costa I $ 25.72 $ 31.40 $ 60.14 I $ 89.59 I $ 209.99 $ 528.19 $ 471.06 $ 1,281.87 Town of Fairfax (Marin I $ 26.84 $ 32.18 $ 64.36 ($ 96.54 I $ 189.20 $ 448.10 $ 443.55 $ 1,161.00 RVSD-N (Oak Manor) (Marin I $ 25.18 $ 40.48 $ 81.79 I $ 123.82 I $ 219.45 S 658.47 $ 658.47 $ 1,975.46 RVSD-N (Sleepy Hollow) (Marin I $ 25.99 $ 41.80 $ 84.42 I $ 127.81 I $ 219.45 $ 655.47 $ 658.47 $ 1,975.46 Town of San Anselmo' (Marin I $ 28.02 $ 36.62 $ 73.30 I $ 109.95 I N/A N/A $ 601.01 $ 1,803.16 City of Belvederes' IMarin I $ 37A2 $ 46.25 $ 78.47 ( $ 110.69 I $ 205.43 $ 567.46 N/A N/A City of Novato" Marin I $ 12.09 5 19.33 $ 38.64 I $ 57.98 ( N/A N/A $ 251.87 $ 624.95 West Marini Marin I $ 17.87 $ 27.09 $ 50.81 I $ 81,23 I $ 206.16 $ 402.28 $ 309.25 $ 701.50 City of Sausalito'' Marin I N/A $ 38.90 $ 77.80 $ 116.70) $ 153.60 $ 460.80 N/A N/A Tamalpais Community Services District' Marin ( N/A $ 41.54 $ 62.72 N/A I $ 275.23 $ 825.69 N/A N/A Town of Tiburon''' Marin I $ 3459 $ 39.02 $ 71.05 $ 102.54 $ 185.67 $ 506.76 N/A N/A Town of Corte Madera' Marin I $ 27.61 $ 32.47 $ 65.11 $ 97.75 I $ 151.87 $ 409.79 N/A N/A City of Mill Valley' Marin I $ 37.39 $ 41.23 $ 68.88 $ 96.41 I $ 182.64 $ 491.52 N/A N/A City of San Rafael Marin I $ 30.44 $ 35.81 $ 71.63 $ 107.44 N/A N/A $ 442.45 $ 1,232.37 Las Gallinas- County Marin I $ 26.62 $ 31.31 $ 62.62 $ 93.93 $ 224.16 $ 673.00 $ 453.55 $ 1,265.88 City of Larkspurs Marin $ 33.45 $ 39.35 $ 78.69 $ 118.04 $ 249.80 I $ 749.17 $ 501.67 $ 1,315.43 Town of Ross' Marin $ 29.08 15 34.22 $ 68.44 5 102.65 N/A N/A $ 439.39 $ 1,318.04 County {RVSD-S) Marin $ 23.17 I $ 38.36 $ 79.81 $ 124.47 $ 320,78 $ 813.28 $ 496.10 $ 1,302.72 County- Marin Franchisors' Group' Marin $ 22.84 I $ 37.82 $ 78.72 15 122.76 N/A N/A $ 500.70 $ 1,307.42 City of Campbell Santa Clara $ 19.78 15 25.80 $ 51.60 I $ 77.41 $ 128.98 $ 390.65 $ 257.97 $ 781.29 City of Cupertino' Santa Clara N/A I $ 24.07 $ 48.14 I $ 72.22 $ 147.80 $ 443.45 $ 236.50 $ 709.49 City of Los Altos (Santa Clara $ 30.03 15 32.34 $ 64.69 I $ 97.03 $ 126.90 $ 380.72 $ 380.71 $ 1,142.18 City of Monte Sereno' (Santa Clara $ 22.57 I $ 29.43 $ 58.86 I $ 88.29 5 172.93 $ 523.81 $ 345.85 $ 1,047.63 City of Mountain View` (Santa Clara $ 20.05 15 29.30 $ 58.60 I $ 87.90 $ 122.15 $ 366.05 $ 345.55 $ 996.15 City of Palo Alto (Santa Clara $ 26.48 15 47.69 $ 95.38 I $ 143.07 $ 178.54 I $ 549.36 $ 437.20 $ 1,388.28 City of San Jose (Santa Clara N/A 15 32.07 $ 64.14 I $ 96.21 5 171.67 15 491.59 $ 239.73 $ 685.69 City of Santa Clara' (Santa Clara $ 19.93 15 25.63 5 37.86 I $ 50.09 15 78.69 I $ 227.68 5 220.39 $ 625.52 City of Sunnyvale (Santa Clara I N/A 15 38.23 $ 45.66 53.10 15 168.74 5 470.87 5 404,09 5 1,174.15 City of Saratoga' (Santa Clara I $ 21.57 15 28.13 15 5 56.26 5 84.39 I S 184.91 5 560.37 5 369.83 $ 1,120.74 Town of Los Altos Hills (Santa Clara I $ 28.84 I S 40.21 $ 80.44 I S 120.64 I $ 101.25 $ 158.44 5 213.23 $ 370.49 Town of Los Gatos- (Santa Clara I $ 19.43 1 5 25.45 5 50.90 I $ 76.35 I $ 147.94 I $ 448.17 $ 295.87 $ 896.34 27.10 $ 37.39 $ 75.76 $ 115.12 $ 246.73 $ 710.48 5 518.55 $ 1,461.60 $ 27.73 $ 35.46 $ 65.11 $ 96.64 $ 193.73 $ 514.05 $ 401.42 $ 1,072.65 27.41 $ 36.32 $ 69.85 $ 105.34 $ 214.11 $ 589.60 $ 479.71 $ 1,331.95 - _ $ 26.40 $ 34.15 $ 62.82 $ 90.95 $ 176.31 $ 490.88 $ 412.06 $ 1,170.04 $ 27.60 $ 36.15 $ 73.32 $ 111.55 $ 264.91 $ 745.15 $ 472.31 $ 1,290.31 " 1 cu yd containers not available. reflected here are for 1.5 cu. yds. ' Rate for 2, & 3 30 gallon cans in lieu of 60 and 90 gallon cans. ' City has wet/dry commercial collection- rates shown are for wet commercial materials "Berkeley's District 3 pays a fire surcharge on residential ' Largest residential can Is 45 gallon ' One cubic yard bin no onger offerred to new customers. 'Smallest Commercial Sin Is 2 yd. tO Includes bin rental fee 'Largest commercial bin is 2 yards. 't City of San Jose does not offer 20 gallon cart "OLSD L2 district doesn't provide recycling services to residents. Recycling are included in rate for -1 & L3 Rates for Residential 30-35 Gallon Collection Service Weekly Recycling and Weekly Organics $45.00 Attachment 4 $40.00 $35.81 $39.35 $39.61 $34.22 $35.00_.— — —_ _ _.�� $31.31 $30.00 $25.00 c 0 i a $20.00 +n- $15.00 - $10.00 Marin Franchisors' Average: $36.06 All Jurisdiction Average: $34.15 Average of Other Marin County Jurisdictions: $35.46 $5.00 City of San Rafael Las Gallinas - County City of Larkspur Town of Ross County - (Average) Jurisdiction Rates for Commercial 3 Cubic Yard, 1 Time per Week Collection Service Marin Franchisors' Average: $486.99 All Jurisdiction Average: $41- k)b $597.87 $600.00 --- Average of Other Marin County Jurisdictions: sl -,101-42 $501.67 $500.00 $453.55 $439.39 $442.45 $200.00 a City of San Rafael Las Gallinas - County City of Larkspur Jurisdiction Town of Ross County - (Average)