The description of the financial capabilities of the supplier of water required by Env-Dw 602.03(a)(4) shall include:

1. (a) Final construction costs for all water system infrastructure and water source development, excluding costs attributable to land acquisition;

2. (b) A projection of the annual expenses of operating the PWS over a minimum 5-year planning horizon, using generally accepted accounting principles, including:

   1. (1) The fee required by RSA 485:41, VIII for a permit to operate and other applicable state and federal taxes and fees;
   2. (2) Depreciation;
   3. (3) Annual debt repayment, including principal and interest or rate of return where applicable;
   4. (4) Annual funding of an operation and maintenance account for general repair or replacement of existing facilities and for any new phases of development; and

   5. (5) A list of water system operation and maintenance expenses including:

      1. a. Electrical power;
      2. b. Heating;
      3. c. Water treatment chemicals;
      4. d. Disposal costs for water treatment residuals;
      5. e. Certified operator and other contracted staff;
      6. f. Compliance and other water quality testing;
      7. g. Meter calibration;
      8. h. Leak detection surveys and repairs, and
      9. i. Other operational costs; and

3. (c) Projected water rates, the rate structure, and the fee schedule for the entire 5-year planning period, including:

   1. (1) Type of rate structure, for example, increasing block rate to encourage water conservation and, for a CWS, not less than quarterly billing frequency per Env-Wq 2101;
   2. (2) Water use charges;
   3. (3) Disconnect and activation charges;
   4. (4) Hydrant and fire sprinkler charges;
   5. (5) Late fees;
   6. (6) Backflow prevention device permits and testing charges;
   7. (7) Water service line insurance; and
   8. (8) Other charges including interest, equipment rental fees, and inspection fees.

Source. (See Revision Notes #1 and #2 at chapter heading for Env-Dw 600) #11143, eff 7-26-16