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2 <br />Rate Study Overview <br />3 <br />Financial <br />Plan <br />Cost-of- <br />Service <br />Rate <br />Design <br />Rate <br />Adoption <br />Determine Annual Rate <br />Revenue Needs to Maintain <br />Financial Sufficiency <br />Develop Funding <br />Plan forCIP <br />Allocate Costs of Sewer <br />System <br />Determine Cost to Serve Each <br />Customer Class <br />Develop Sewer Rate Structure <br />MostSuitable to Meet <br />District’s Goals and <br />Objectives <br />Evaluate Fixed Revenue Ratio <br />Document Rate <br />Study in Report <br />Adopt Rates According <br />to Proposition 218 <br />Process <br />SEWER REVENUES <br />Page 108 of 144