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Table 76. Rate Study Sewer CIP Expenses by Expense Type, FY 2026 to FY 2031 <br />Rate Funded CIP <br />Total CIP <br />$4,111,232 $5,000,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000 <br />$4,111,232 $5,000,000 $5,000,000 $5,000,000 $5,000,000 $5,000,000 <br />Figure 9. Rate Study Sewer CIP Expenses by Funding Source, FY 2026 to FY 2031 <br />$6.0 <br />cn <br />C <br />$5.0 <br />$4.0 <br />$3.0 <br />$2.0 <br />$1.0 <br />$0.0 <br />FY 2026 FY 2027 <br />Debt Service <br />and Coverage Ratios <br />FY 2028 <br />Rate Funded <br />FY 2029 FY 2030 FY 2031 <br />The CWSRF Septic to Sewer Island Bond payments are made annually. Table 77 shows the Sewer <br />utility's annual debt payments used in this study. Table 78 shows the projected debt service coverage <br />ratios under the current rates. <br />Table 77. Rate Study Debt Service Expenses, FY 2026 to FY 2031 <br />Principal <br />$35,969 <br />$35,941 <br />$36,875 <br />$37,834 <br />$38,818 <br />$39,827 <br />Interest <br />$37,773 <br />$37,801 <br />$36,867 <br />$35,908 <br />$34,924 <br />$33,915 <br />Total Debt Service <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />Table 78. Rate Study Debt <br />Service Coverage Ratios, FY 2026 to <br />FY 2031 <br />Description <br />Total Revenue <br />$9,772,314 <br />$9,789,774 <br />$9,801,412 <br />$9,819,036 <br />$9,836,813 <br />$9,849,084 <br />Total Operating Expense <br />$8,759,440 <br />$9,132,875 <br />$9,517,728 <br />$9,894,897 <br />$10,287,824 <br />$10,671,969 <br />Net Revenue <br />$1,012,874 <br />$656,898 <br />$283,684 <br />($75,861) <br />($451,011) <br />($822,885) <br />Total Debt Service <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />$73,742 <br />Debt Service Coverage Ratio <br />13.74 <br />8.91 <br />3.85 <br />-1.03 <br />-6.12 <br />-11.16 <br />DSCR Requirement <br />1.25 <br />1.25 <br />1.25 <br />1.25 <br />1.25 <br />1.25 <br />_ 50 <br />6ity ouncl 8 — 68 1/20/2026 <br />