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<br />47 <br />Comparative Rates. The chart below shows the monthly residential wastewater service <br />charges and residential connection fees of other public agencies in surrounding areas to DSRSD. <br /> <br />Table 10 <br />Dublin San Ramon Services District Sewer System <br />Comparative Monthly Residential Wastewater Service Charges <br />and Residential Connection Fees <br />as of July 1, 2021 <br /> <br /> <br /> <br />Public Agency <br />Monthly Residential <br />Wastewater Service Charge <br />Residential <br />Connection Fee* <br />Oro Loma Sanitary District $26.50 $6,919 <br />Union Sanitary District 40.91 9,331 <br />Delta Diablo $35.79-49.10 3,940-5,033 <br />City of Livermore 61.88 6,876 <br />City of Pleasanton 13.90 14,159 <br />Dublin San Ramon Services District 40.50 16,169 <br />Central Contra Costa Sanitary District 55.00 8,388 <br />East Bay Municipal Utility District 23.91-28.02 2,810 <br /> <br />* Includes the sum of local and regional fees. <br />Source: Dublin San Ramon Services District. <br /> <br />Delinquencies. DSRSD has not experienced annual uncollected delinquencies for <br />wastewater users exceeding $10,000 or 0.1% of annual wastewater billings over the last 5 years. <br /> <br />Financial Information <br /> <br />Budgetary Process. DSRSD prepares a two-year operating budget which is reviewed <br />and approved by the Board of Directors. The budget covers all water and sewer operations of <br />DSRSD. In addition to the operating budget, DSRSD also prepares a ten-year capital <br />improvement plan and a one-year improvement budget. The capital improvement plan and <br />budget are prepared annually. <br /> <br />Financial Statements. The most recent audited financial statements of DSRSD (the <br />“DSRSD Financial Statements”) are included in Appendix A. The DSRSD Financial Statements <br />include a letter from Maze & Associates (the “DSRSD Auditor”), which concludes that the DSRSD <br />Financial Statements present fairly, in all material respects, the financial position of DSRSD as of <br />June 30, 2020 and the results of its operations and cash flows for the year then ended in <br />conformity with generally accepted accounting principles. The DSRSD Financial Statements <br />should be read in their entirety. The DSRSD Auditor has not reviewed or audited this Official <br />Statement and has not been asked to consent nor has it consented to the inclusion of the DSRSD <br />Financial Statements in this Official Statement. <br /> <br />The summary operating results contained under “Summary of Historical Operating <br />Results” are derived from the DSRSD Financial Statements (excluding certain non-cash items <br />and after certain other adjustments) and are qualified in their entirety by reference to such <br />Statements, including the notes thereto. The DSRSD Auditor has not reviewed or audited the <br />summary operating results or any other portion of this Official Statement. <br />