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Director Maass moved, and Director Corbett seconded, that the minutes of
May 4 1981, be prepared in final form as corrected. ROLL CALL: all Directors,
aye. SO MOVED.
STATEMENT OF GENERAL FUND AND BILLS FOR BOARD APPROVAL
The bill from Alpine Home Furnishings for a small table for the Board Room
in the amount of $106 was mentioned. With respect to the $192.38 interest on
late filing of the Electrical Energy Surcharge Report for the first quarter to
the State Board of Equalization, the Manager was asked to investigate and de- --�
termine the reason it was not filed in a timely manner and report to the Board.
Director Duffy moved that the bills presented be approved for payment.
Director Kuttel seconded the motion. ROLL CALL: all Directors, aye. SO
MOVED.
AUTHORIZATION TO TRANSFER FUNDS FROM RESTRICTED AND GENERAL FUNDS TO THE MARTIS
VALLEY SUBSTATION RESTRICTED FUND
General Manager Holt provided the Board with a copy of the Restricted
Funds report prepared as of December 31, 1981. After some discussion with
respect to projected revenues and expenses, Director Maass moved that the
Board authorize transfers in the following amounts to the Martis Valley Sub-
station Restricted Fund: $127,567.48 from account 136.18; $47,124.57 from ac-
count 136.10; $3,007.05 from account 136.06; $21,042.92 from account 136.04;
$25,916.15 from account 136.03. Director Duffy seconded the motion. ROLL
CALL: all Directors, aye. SO MOVED.
After more discussion concerning upcoming substation expenses, Director
Duffy moved that the Manager be directed to prepare a chart showing where the
revenue to cover such costs will be obtained. He agreed to have the chart
ready for review by the Board at the next meeting.
COMMITTEE REPORTS
There were no committee reports.
PUBLIC HEARING ON GS-1 COMMERCIAL RATE ADJUSTMENT
President Huber opened the public hearing at 8:25 P.M. , and explained
that on April 6, 1981, the Board adopted Ordinance No. 8109 for the purpose
of increasing GS-1 commercial rates. In error, the existing rates were in-
serted in the ordinance with the result being no change in the rates. There
being no questions or comments from the audience, the hearing was closed.
Director Duffy moved, and Director Corbett seconded, that the Board adopt
Ordinance No. 8111 correcting GS-1 Commercial Electric Rates. The Ordinance
shall read ". . .Energy Charge: $7.40 per month for the first 100 kwhrs, or
less, and all kwhrs thereafter shall be billed at the rate of 5.7� per kwhr
. . ." The fuel charge (as of this date) is to be inserted. ROLL CALL: all
Directors, aye. SO MOVED.
CONSIDERATION OF RESOLUTION FINDING THAT PONDEROSA RANCHOS ANNEXATION WILL
NOT HAVE A SIGNIFICANT EFFECT ON THE ENVIRONMENT AND DIRECTING THE FILING OF
A NEGATIVE DECLARATION FOR THE PROJECT
After review of the Environmental Impact Assessment prepared by Cook As-
sociates, Director Maass moved, and Director Duffy seconded, that the Board
adopt Resolution No. 8143 finding that the Ponderosa Ranchos Annexation will
not have a significant effect on the environment and directing the filing of
a Negative Declaration for the project. ROLL CALL: all Directors, aye. SO
MOVED.
The District Engineer noted the passage of Resolution No. 80-142 by Placer
County which governs exchanges of base property tax revenues in events of juris-
dictional boundary change, and suggested the Board consider accepting such reso-
lution formally. Director Duffy moved, and Director Kuttel seconded that the
Board adopt Resolution No. 8144 accepting Placer County Board of Supervisors
Resolution No. 80-142 respecting Ponderosa Ranchos Annexation. ROLL CALL: all
Directors, aye. SO MOVED.
6/1/81 pg. 2
V
The Board reviewed the Simplistic Activities Diagram on Ponderosa Ranchos
prepared by District Engineer Cook. Don Casler, the developer of the project,
requested that work on the Development Agreement commence, and District Counsel
Simon noted that as soon as final plans and specifications have been approved by
Mr. Cook and provided to him he will do so. Mr. Casler presented the project
plans to Dan Cook.
DEVELOPMENT AGREEMENT WITH PONDEROSA ESTATES - POSSIBLE DIRECTION AND/OR ACTION
It was noted that Cook Associates has returned the improvement plans to
John Roth, developer of Ponderosa Estates. He is awaiting the initial sub-
mittal on the pump design, the electrical design associated with the pumping
facility and the building housing the pump and related items. Cook Associates
is also awaiting the revised electrical power distribution facilities to de-
termine conformance with the other physical facilities and properties proposed.
Well testing was initiated, but shut down on May 29, 1981, because of lack of
appropriate spark arrestor on the engine generator set, lack of residential
silencer on the engine, lack of appropriate noise attenuators, and lack of a
temporary drainage and/or overflow easement over adjacent private property..
Mr. Roth was reminded that Forest Service easements will be required in
order to effectuate connection between his project and Olympic Heights.
Possible effects of the Roth well on nearby wells were discussed by the
Board, Mr. Cook and the Beardsleys (property owners adjacent to Roth's project) .
Director Maass suggested, and the Board agreed, that the adjoining property own-
ers be invited to hear Bill Nork's well report when it is presented.
Mr. Roth agreed to silencing the engine and providing appropriate noise
attenuators to the satisfaction of the Beardsleys. The Beardsleys agreed verb-
ally to grant Mr. Roth she necessary drainage and/or overflow easement during
the well testing.
District Counsel Simon stated that, when he has received the final docu-
ments as approved by Dan Cook, he will draft the Development Agreement.
REVIEW OF BIDS AND POSSIBLE AWARD OF REMODELING CONTRACT
Two bids on the office remodel were received: Dig It Engineering Company
in the amount of $81,787, and Kingdom Construction in the amount of $74,940.
Both bidders are from out of the Truckee-Tahoe area.
Also received by the Board was an alternate proposal from Thomas Mueller
for the remodeling. Mr-. Mueller was present, and indicated he provided the
alternate proposal for consideration by the Board in the event that the qual-
ified bids were rejected. He mentioned the restrictive payment schedule set
forth in the bidding documents, and the fact that more local contractors may
have submitted bids if progress payments were offered.
The Board agreed that it would be beneficial to the District to award the
contract to a local contractor and, thereafter, Director Maass moved that the
bids received be rejected, the payment schedule rewritten and the District
again go out to bid. The Engineer was directed to readvertize and prepare
the amended documents. Director Corbett seconded the motion. ROLL CALL: all
Directors, aye. SO MOVED.
REVIEW AND ACCEPTANCE OF 1980 FINANCIAL STATEMENT PREPARED BY ARTHUR ANDERSEN
Richard Blumenfeld of Arthur Andersen and Company advised the Board that
.., the examination of the TDPUD balance sheets as of December 31, 1980 and 1979,
and related statements of net revenue and funds provided for additions to the
plant have been completed. Arthur Andersen's opinion has been qualified for
the following reasons: 1) the District is a party in a legal action which
seeks damages in excess of $100 million from various defendants, including the
District. The ultimate outcome of this legal action and the effect upon the
District, if any, cannot be determined at this time. 2) Also, the District
is required to meet certain covenants which result from the issuance of a prom-
issory note payable to the United States of America, Farmers Home Administration.
During 1980 and 1979, it was uncertain whether the District met and fulfilled
the requirements of these covenants.
6/1/81 pg. 3
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IDD
i
receipt of the customary deposit) .
ENERGY AUDITS
i
General Manager Holt advised of a possible grant from the California Energy
Commission for energy audits and briefly explained the program.
REIMBURSEMENT TO DIRECTORS (OR THEIR EMPLOYERS) FOR WAGES LOST DUE TO LEGAL
COURT APPEARANCES ON BEHALF OF THE DISTRICT (REPORT BY COUNSEL)
District Counsel Simon noted that research with respect to reimbursement
to Directors for wages lost due to legal court appearances on behalf of the Dis-
trict is still underway. His tentative conclusion is that the Board should con-
sider increasing the basic compensation to the limit established by law.
WATER SYSTEM IMPROVEMENTS - PROJECT 79-1 - RATIFICATION OF EXECUTION OF CCO#3
AND RIDER TO CONTRACT BOND
District Engineer Cook reviewed with the Board Contract Change Order No.
3 in the amount of $500, which was executed by the President after a favorable
poll of the Board on May 26th. The increase in the contract price is due to a
premium increase for a $1,000 umbrella excess of $500,000 B.I. primary and
$300,000 P.D. Primary. The Change Order is satisfactory to the Farmers Home
Administration. Director Duffy moved, and Director Kuttel seconded, that the
Board ratify President Huber' s execution of the Change Order. ROLL CALL:
Corbett, aye; Duffy, aye; Kuttel, aye; Maass, abstain; Huber, aye. SO MOVED.
Director Maass advised his abstention was due to the fact that, when polled,
he was not in favor of approving the increase prior to reviewing the change
order.
After a brief review of the Lenders Dual Obligee Rider to Contract Bond,
Director Duffy moved, and Director Kuttel seconded, that the Board ratify the
Chairman's execution of the document. ROLL CALL: all Directors, aye. SO MOVED.
ALTERNATE ENERGY SOURCES
Director Duffy suggested that a cost effective analysis of each manner of
obtaining energy be explored prior to Board discussion of any particular alter-
nate.
MARTIS VALLEY SUBSTATION
District Engineer Cook reported that R. W. Beck and Associates has for-
warded to him a request for soil analysis of the substation site. The spec-
ifications of the analysis are so extreme, he anticipated a cost of $15,000.
After discussion, he suggested that the Chairman contact Peter Collet of R.
W. Beck and inform him that the specifications for the soil testing exceed what
is necessary, and ask that they be amended to be more in tune with the size of
the project. She agreed to do so.
HYDRO PROJECTS
With respect to Senate Bill 306, Mr. Holt advised he has forwarded a letter
to the American Public Power Association asking for their assistance in deter-
mining the proper course of action for the District. He- also forwarded to the
APPA maps showing the location of Boca, Prosser and Stampede Re se vo it s and their
proximity to the District.
Lyle Tomlin.of the Bureau. of Reclamation has advised Mr. Holt that con-
sideration of development of Boca and Prosser by Federal agencies has been de-
leted from SB306. If the District wishes development of these two sites to be
considered, requests should be forwarded within the next two or three weeks
(before the bill comes before the Senate) .
TELEMETRY SYSTEM EVALUATION - STATUS REPORT
The evaluation of the telemetry system has not yet been received by the
District.
6/l/81 pg. 5
CRITICALLY DEFICIENT SOUTHSIDE AREA - STATUS REPORT
Mr. Cook advised that there are 76 dwelling unit equivalents remaining
in the Southside Subservice Area.
PROJECT 79-1
The portion of Project 79-1 having to do with the hospital was discussed.
With construction by the hospital of the .new heliport and with necessary un-
dergrounding of electrical wires in mind, the Board directed that the Hospital ..-,
Board be asked for a decision as to whether or not undergrounding electrical
facilities should be done during water line installation. The General Fore-
man is to provide a cost estimate for their consideration.
CIVIL SERVICE PROCEDURE - STATUS REPORT
The Board had recently been presented with policy and operating procedures
pertaining to disciplinary action and a civil service system prepared by Jim
Lloyd. Due to the lateness of the hour, the matter was put over to the next
meeting agenda.
CONSIDERATION OF RESOLUTION ISSUING A CALL FOR BIDS - FIVE PARCELS DETERMINED
UNNECESSARY FOR DISTRICT USE
With respect to District Parcel C, Mr. Bonnett's reappraisal and the nec-
essary letter disclaiming interest from the Recreation and Park District have
not yet been received. The item will be placed on the June 15th meeting agenda.
CONSIDERATION OF RESOLUTION AUTHORIZING THE PRESIDENT AND CLERK TO EXECUTE AN
AGREEMENT FOR CONSTRUCTION AND OWNERSHIP OF DOMESTIC WATER SUPPLY SYSTEM,
MARTISWOODS ESTATES ASSESSMENT DISTRICT, PLACER COUNTY, CALIFORNIA
After appropriate review of the draft resolution, Director Maass moved,
and Director Kuttel seconded, that the Board adopt Resolution No. 8145 auth-
orizing the President and Clerk of the Board to execute an agreement for con-
struction and ownership of a domestic water supply system, Martiswoods Estates
Assessment District, Placer County, California. ROLL CALL: all Directors,
aye. SO MOVED.
MOBILE OFFICE WINDOW INSTALLATION - POSSIBLE DIRECTION
Gene Holt advised that two fixed thermal windows and three opening thermal
windows can be installed in the mobile unit for a cost of $1,089. It was noted
that this work should have been accomplished at the time of the remodeling.
Director Duffy moved, and Director Maass seconded, that the windows be install-
ed. ROLL CALL: all Directors, aye. SO MOVED.
DISCUSSION AND POSSIBLE DIRECTION REGARDING SHORT TERM RENTAL OF THE 1.9 ACRE
PARCEL
The problem of various vendors parking on the 1.9 acre parcel owned by the
District for the purpose of selling their wares was discussed. Director Maass
suggested blocking the entrance to the property to discourage this practice
and placing "no trespassing" signs. The Board was in agreement.
DISTRICT ENGINEER'S REPORT
Elimination of private water sources and lines within the District
Mr. Cook noted that the necessary data has been gathered and the assign-
ment is nearing completion. He indicated a report would be ready for con-
sideration at the June 15th meeting.
Report on monitoring wells (re groundwater quality - TTSA proposed expansion)
Mr. Cook advised that Mssrs. Scalmanini and Dendy have not given the
monitoring well project any further consideration since the TTSA Board meeting
at which time TTSA agreed to participate in the monitoring well construction
and related data collection efforts. Mr. Cook will contact them and advise
that the Board would like them to go forward with the project.
6/1/81 pg. 6
Leakage Survey
Dan Cook briefly mentioned two different methods used for leak detection
- the aquaphone method and pitot rod method. He indicated he would like to
proceed with testing as soon as possible.
DISTRICT COUNSEL'S REPORT
Alpine Deli Variance
In response to a question posed by Director Corbett, District Counsel
Simon indicated he would check into Fire District variance regulations prior
to preparing the agreement to be signed by the District and Mr. Notz.
CORRESPONDENCE
Truckee Sanitary District
Mention was made that the TSD would be discussing Telephone Company
problems with their telemetry system at its next regular meeting.
John Schmidt
With respect to correspondence from the Schmidts having to do with a
utility bill, the Board asked for copies of all pertinent letters, bills,
etc. The matter will be placed on a September, 1981 meeting agenda.
PLANNING DEPARTMENT NOTICES
Bill Williams - Relating to Bill Williams' proposed development on the north
side of Highway 267, there was brief discussion, but no direction.
Richard Joseph - The Board did not have any objections to the zone change pro-
posed by Mr. Joseph for property located on Donner Pass Road.
Pierre Scott - President Huber made note'of possible avalance danger with re-
spect to the proposed development on the south side of Southshore Drive at
Donner Lake.
EASEMENT ABANDONMENT
Respecting the requested easement abandonment of the common lot line,
Lots 273 and 274, Tahoe Donner, Unit 1, Mr. Cook advised that sewer service
is the only utility utilizing the easement. He will respond on behalf of the
PUD.
CORRESPONDENCE
Truckee Sanitary District - The Board made note of correspondence from the
TSD to Donner Creek Village Trailer Park (Mr. Toomey) which indicated a de-
linquent payment in the amount of $14,014.76 for sewer service fees.
Department of Health - The Chairman asked if the April 27th letter from the
Department of Health asking for a revised domestic water permit application
had been taken care of. Since no action has been taken as yet, the matter
was.referred to the District Engineer for completion.
CLOSED SESSION
President Huber adjourned the meeting to closed session at 12:30 A.M.
RETURN TO PUBLIC SESSION
The meeting was returned to public session at 12:54 A.M. , and the Chair-
man indicated the Board discussed legal matters concerning the fire on West
River Street and personnel matters. No direction was given or action taken.
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
Y
Roberta C. Huber, President
�usan M. Craig, putt' D' rict Clerk
611/81 pg. 7
TRUCKEE-DONNER PUBLIC UTILITY DISTRICT
STATEMENT OF GENERAL FUND - May 26, 1981
Bank Balance - April 30, 1981 $ 419180,42
Electric and Water Revenue 3049087.51
Electric Connection Fees 12,435.00
Water Connection Fees 75293.50
Facilities Fees 29100.00
Miscellaneous Billings Revenue 143.09
Miscellaneous Revenue - office supplies, sale of 306.21
stamps, material
Standby Revenue 129450.00
Interest Revenue 30,489.34
Transfers from LAIF 6869000.00 $ 19096,485,07
Approved Billings $ 3489974.88
Bank of America - Federal tax deposits $ 89483,34
- LAIF deposits 5975000.00 6059483.34
George Cattan - pension plan payment 258.75
Directors - Board meeting attendance 500.00
Employment Development Department - State 1 9619.93
disability and state income tax withheld for 4/81
Employee telephone - Reynolds, Straub, Norton, Lopez, 34.95
and Silva
IBEW - union dues 359.80
Petty Cash - to reimburse fund 293.22
Refund: M & M Concrete, payment on invoice twice 155.93
Refunds: Southside area 99876.00
Refunds: Credit balance on closed accounts 232.15
Refunds: Line extensions 302.15
Social Security Division - Deposit for the month 6,429.55
State Board of Equalization - Electrical energy 35366.89
surcharge report, quarter ended 3/31/81
U. S. Postmater - Postage Permit #1 $ 700.00
�.,.,. - Stamps 180.00 880.00 (978,767.54)
PAYROLL OT DT Gross Net
4/30/81
Permanent 300.44 42.24 23,824.95 169705.04
Part-Time - - 375.68 220.33
5/15/81
Permanent - 49.28 242242.22 179184.35
Part-Time - - 362.56 284.26
Totals 300.44 91 .52 489805.41 349393.98 (345393.98)
Bank Balance - May 26, 1981 $ 83,323.55
Bills for Board Approval - see attached list (2925631 .99)
Bank Balance after payment of above (2095308.44)
LAIF Transfer to cover above bills 210 9000.00
Bank Balance after transfer $ 691 .56
General Fund Balance in LAIF and Public Time Deposit
is $ 247 5002.12 after above transfer
pi-%
BILLS FOR BOARD APPROVAL:
Aftm
Total Electric Water General. Description
Aetna Life & Casualty 87.61 87.61 Life insurance, 5/81
Allied Petroleum 133.62 133.62 Sales tax due on previous purchase
Alpine Home Furnishings 106.00 106.00 Table for board room
Allied Automotive 70.11 7.91 7.95 54.25 Antifreeze, wrench & punch
Amfac Electric Supply 349.30 70.50 278.80 Swivel anchor hooks, wrenches, water hardware &
machine bolts
R. W. Beck and Associates 29589,61 29589.61 Engineering services, substation
Bi-State Petroleum 248.04 248.04 Motor oil & lube
State of California:
Dept of General Services 192.38 192.38 Radio maintenance, 4/81
State Board of Equalization 33.67 33.67 Interest on late filing of Electrical Energy
q Surcharge Report, first quarter
Camellia Valley Supply 554.96 554.96 Copper adapters, portable water pump, suction hose
& strainer
Central Bank 37.00 37.00 Rent for five night bags
Clark Stationers 192.45 192.45 Office supplies
Cook Associates 59336.39 51.52 19880.11 39404.76 Engineering services, 5/81
Coopers & Lybrand 79475,00 79475.00 Consulting services re employee benefit program
Crawford's Automotive 275.32 275.32 Vehicle repairs
Credit Bureau 10.00 10.00 Dues, 5/81
Crown Life Insurance 899.82 899.82 Long term disability, 5/81
Davis Auto Parts 14.99 14.99 Miscellaneous vehicle parts
Digital Equipment Corporation 99.00 99.00 Maintenance on computer, 4/.81
Farmer Brothers Coffee 22.92 22.92 Coffee
Freeman Plumbing 96.20 96.20 Connect sewer line to mobile office
General Pacific, Inc. 2,385,18 29385.18 El ectr-i c meters, ground rod clamps, copper
Graybar Electric 248.25 152.85 95.40 Angle steel, steel city cutter, bolt cutter
James Hansen and Associates 19226,07 19226,07 Engineering services, 3/81 & 4/81
Hersey Products, Inc. 423.21 423.21 Repair.parts for turbine meter
Roberta Huber 38.80 38.80 Mileage reimbursement for meeting with Tudor Eng.
Jensen Pre-cast 19831.68 1,831.68 Vault covers & lids
Ken's Sweeping Service 50.00 50.00 Sweep parking lot
Levinson Bros., Inc. 602.00 602.00 Insurance
McDonough, Holland & Allen 39134.56 39040,26 94.30 Legal services, 4/81 (Garbutt & Roen)
K. Miller Interiors 68,90 68.90 Blind for office
Mountain Electric 133.02 133.02 Replace pump controller, Tonini Springs
Total Electric Water General Description
Mountain Hardware 2.51 2.51 Paint brush
Nebs 20.83 20.83 Office supplies
North Supply 1 Company 29000.63 29000.63 Security light, sleeve, cl evi s, guy strand, wire
p Y
Charles Ol ano 195.00 195.00 Light stand for boom truck, welding
Pacific Telephone 402.78 20.78 Monthly telephone charges, 4/81 (includes refund
p from CPUC ruling of $622.21)
382.00 Monthly telemetry charges, 4/81
Pioneer Equipment 107.05 107.05 Vehicle filers, etc.
q 1 056.80 Monthly retainer plus expenses, 4/81
Public Employer Personnel 1,056.80 � y p p
Consultants
Record Supply 1 Company 29132.69 29132.69 Steel lids, fire hydrants, concrete lids, dies,
p Y
pipe wrench, hydrant extensions, ells
Red Star Industrial 119.30 119.30 Linen services, 5/81
Rural i to Services, Inc. 138.25 138.25 Safety training, 3/81
Safety Line, Inc. 224.36 224.36 Electric tools
Sears Roebuck and Co. 105.99 105.99 Fol di nq door for mobile office
'
Sierra Pacific Power Company 2519958.69 2519906,53 Purchased power, 4/81
52.16 Martis Valley Substation charges, 3/81
Sierra Sun 106.75 73.50 33.25 Publication of Advertisement for Bids & Fire
Hydrant Maintenance Fees
Ronald Sieverson 20.00 20.00 Installation of folding door
Supply Siri Office Su ly 387.75 387.75 Office supplies and office equipment
Snap-on Tools 29.57 29.57 Sockets
Standard
Register Company 611.40 611.40 Office supplies
SunPrinting 101.62 101.62 Office supplies
Tahoe Truckee Disposal 105.50 105.50 Garbage service, 4/81
Tahoe Truckee Supply, Inc. 12.34 12.34 Pipe fittings
Teichert Aggregates
A re ates 81.95 81.95 Fill
Truckee Donner Glass 11.53 11.53 Glass
Truckee Lock Shop 39.40 39.40 Lock for drawer and keys
J. S. Truckee Rents 47.70 47.70 Forklift rental
Truckee-Tahoe Lumber 92.70 42.52 50.18 Survey stakes, rebar & concrete tools
Tudor Engineering Company 19000,00 13000.00 Engineering services, 3/81
g g permit,USDA - Forest Service 30.00 30.00 Powerline p a 4/81 - 12/81
Western Hardware & Tool 52.47 52.47 Gaffs
Withrow Oxygen Service 24.49 24.49 Acetylene cylinders
Wood Porter, Simon & Graham 29445,88 75.00 19100.00 19270.88 Legal services, 4/81
2929631,99 2609976.46 119818.91 199836.62
fj
�Y 1�
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
Restricted Funds Report - Electric Department
Required re
- Total.
Deposit
Avai lab e
• Deposit
_ -
r 31
--December . 1980
minimum de s i.t.required red per Arthur Andersen
P - .
136.03 REA_-M Deposit_per. loan agreement.-,. P° 44916.15 19000-00- - 25916.1.5
_.
& Company is $19,000000
a _
agreement deposit. per loan agreement--- minimum-136.Q4 SPPCo.-_..Donner Lake purchase-agree - •• 39468.92-- - 18426.00 21042.9 --
-.. 2 6.00
deposit.required per Arthur. Anderse ompany is 18 4 .
.___-.____.-- is the unclaimed checks that were ___�_ 3007
sere .__. - .05
-
136.06 _ -. is balance represent
.05
Refund
SPPC this 3007_ r
refunded to customers in Apr it, 197 8
eats..loan_ •
• t represents proceeds-which.were.r.eceive
.,._136.10-_REA-.-- Loan_,proceeds this amount P re and aid
capital improvements to the sys_t P ____ ____as reimb nt for electricP _
ursemne - -- --
de sited to restricted f unds _--_______.___...... _-
d s The amount was pQ _ _for out o f General Fun __.__-- -
__. -- _._ - _
al a m movements _in_-the Electric-_Department,_-- -..__.__--_.____--- .___ ___ 47124,57..
__.._ P.
to be used for further capit _
further 4712 4.5
and is a self-imposed restriction
_
__ ___
been:discussed di scuss ed that this.amount_would_be kept on--deposit s .. .-'- .
_.127567.48.. .
Ref and -- it has _ 1�7 -- - - - .
a self-imposed restriction
and used to help pay for the substat10 -, _ _. _
--- - _. n
•
8.17.. ..
.00 2
-37426
- TOTAL FUNDS --------
,
_.. r
----------------
29
—LA11
13
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~• 1 1 i —__...._...,..,.—r.., ........_. ..—._ {—.—«. a i..._. ._._._....�..... .. ---r j i � 6 1 ! j '— , f$ � , � � f� 411i 'l
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4
ARTHUR ANDERSEN & Co.
SPEAR STREET TOWER, SUITE 3500
ONE MARKET PLAZA
SAN ]FRANCISCO, CALIFORNIA 94105
(415) 546r8200
March 27 , 1981
The Board of Directors
Truckee-Donner Public Utility District
P. O. Box 309
Truckee, California 95734
We, as independent public accountants , have examined
the financial statements of Truckee-Donner Public Utility' District
for the year ended December 31 , 1980 , and have issu
ed our report
thereon dated March 27 , 1981 , which was qualified subject q ub�ect to the
effect of any adjustments that might have been a required had the
outcome of a legal action w q
g which seeks damages in excess of $100
million from various defendants , includingthe District, and an
uncertainty as to whether or not the District has met and
requirements fulfilled
the re
q is of certain covenants resulting from the issuance
of notes payable been known. Our examination was
made in accordance
with generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other
auditing procedures as we considered necessaryin
the circumstances .
.., In connection with our examination, we performed t '
procedures p he auditing
p s specified in REA Bulletin 185-1 ; 465-1 , as amended
that apply to material amounts in the financial
statements .
The following comments are resented •
the requirements p in accordance with
q is of REA Bulletin 185-1 ; 465-1 , as amended:
I . As a part of our examination, referred to abo
ve, we made
a study and evaluation of the District ' s system of
internal accounting control to the extent that we
considered necessary to evaluate the system as required
b generally accepted Y q d
Y g y cepted auditing standards . Under these
standards , the purposes of such evaluation are to
establish a basis for reliance on the system of internal
ernal
i
accounting control n determining the nature timing,
and extent of other auditing procedures that are necessary
for expressing an opinion on the financial statements
and to assist us in planning and performingexami-
nation of the financial statements our exa 'mi
.
4
lip
ARTHUR ANDERSEN & CO.
-2-
The objective of internal accounting control is to
provide reasonable, but not absolute, assurance
as to the safeguarding_ of assets against loss from
unauthorized use or disposition, and the reliability
of financial records for preparing financial state-
ments and maintaining accountability for assets .
The concept of reasonable assurance recognizes that
the cost of a system of internal accounting control
should not exceed the benefits derived and also
recognizes that the evaluation of these factors
necessarily requires estimates and judgments by
management,
There are inherent limitations that should be recognized
in considering the potential effectiveness of any
system of internal accounting control . In the per-
formance of most control procedures, errors can
result from misunderstanding of instructions, mistakes
of judgment, carelessness or other personal factors .
Control procedures whose effectiveness depends on
segregation of duties can be circumvented by collusion.
Similarly, control procedures can be circumvented
intentionally by management either with respect to
the execution and recording of transactions or with
respect to the estimates and judgments required in
the preparation of financial statements . Further,
projection of any evaluation of internal accounting
control to future periods is subject to the risk that
the procedures may become inadequate because of
changes in conditions, and that the compli-
ance degree of li-
g p
ance with the may deteriorate,
P y eriorate.
Our examination of the financial statements made in
accordance with generally accepted auditing standards
including the study and evaluation of the District ' s
system of internal accounting control for the year
ended December 31 , 1980 , that was made for the purposes
ur
set forth above would P P
not necessarily disclose all
weaknesses in the system because it was based on
selective tests of accounting records and related
data. However, such study and evaluation disclosed
no conditions that we believe to be material
weaknesses .
The following comments are based upon our review and
tests of the system of internal accounting control
referred to above:
1
t
ARTHUR ANDERSEN & Co.
-3-
a. The accounting records were in satisfactory
condition; accounting and reporting pro-
cedures were operating with reasonable effec-
tiveness and our tests indicated that the
methods used were adequate to accumulate
costs of material , transportation, labor and
overhead, and to provide for a reasonable
distribution thereof to construction, retire-
ment, and maintenance or other expense accounts .
b. The controls over materials and supplies were
operating with reasonable effectiveness and
there were no significant discrepancies among
invent
the
physical ory, the perpetual inventory
records , and the general ledger balances .
C . During the course of our examination, we made a
number of suggestions for improving the
District ' s procedures and for strengthening
its existing system of internal accounting
control . These suggestions , however, did not
relate to conditions that we believe to be
material weaknesses .
2. Although the scope of the examination referred to in the
above paragraph was not designed for the specific
P
purpose of disclosing any event of default, in making
our examination, we noted no instances where the District
had not complied with and/or obtained a waiver from th
e
provisions of the documents evidencingits loans from
ro m
various parties , except for the note payable to the
United States of America Farmers Home 'Administration.
See Note 3 of the notes to the December 31 , 1980 financial
statements for a discussion of the uncertaintyas to
whether the District
met the requirements of the Farmers
Home Administration indenture.
3 . As a part of our examination, we reviewed a copy of the
Dece
mber 31 , 1980 Financial and Statistical Report
(Form 7) for Truckee-Do P
Truckee-Donner Public Utility District, on
file at the District. The financial statements incl
uded
therein are presented for electric operations only. The
District does not maintain separate complete financial
records which clearlyP
delineate between the electric
and water services . we were advised by the District
that the financial statements included in the Form
7
are in agreement, in all material respects , with the
District' s accounting records , to the extent practical .
c
1
ARTHUR ANDERSEN & CO.
-4-
4. The District does not utilize or is not a art to
party any
management, operations or billing service contracts in
any of its operations .
5 . All of the District ' s cash deposits at December 31 1980
were in institutions whose accounts were insured1b an
i
agency of the federal y
g y government to the extent provided
by statutes .
b. We were advised by the District that insurance certifica-
tions (REA Form 55) were furnished to REA duringthe
year ended December r 31 , 1980 , reflecting information
tion
contained in the policies maintained by the District.
7 . The District is organized as a nonprofit organization
under the
Californiafornia Public Utility District Act and,
as such, is a tax-exempt organization and is not required
income tax returns
to file federal or stateq
.
8. As the result of our examination, the followingadjusting dusting
journal entries were recorded on the District ' s books .
The following reclassification journal entries were
made for statement purposes only and were not recorded
in the District ' s books :
Adjusting Journal Entries
Account Title Debit Credit
Accounts receivable - Consumer
$55,888
Electric revenue 55
$ ,888
To record revenue from a meter omitted
during 1980 meter readings .
Bad debt reserve 10 ,255
Bad debt expense
10 ,255
To write off delinquent standby fees .
t
ARTHUR ANDERSEN & CO.
-5-
Account Title Debit Credit
Construction work in process 9 ,047
Accounts payable 9 047
To record late invoice received from
outside contractor.
Reclassification Journal Entries
Account Title Debit Credit
Long-term debt $34,468
Current maturities of long-term debt 4$3 ,468
To reclassify 1980 maturities of
long-term debt.
Operating revenues 111 ,019
Operating expenses 111
5019
To record elimination of inter-
departmental sales.
This report is submitted •p bmitted pursuant to the reporting
requirements of REA Bulletin 185-1 . 465-
1 , Part IV, Section VII ,
as amended, and is to be used for no other purpose.
Very truly yours ,
ARTHUR ANDERSEN & CO.
SPEAR STREET TOWER,SUITE 3500
ONE MARKET PLAZA
SAN FRANCISco,CALIFORNIA 94105
*. (415) 546-8200
May 14, 1981
` Board of Directors
Truckee-Donner Public Utility District
P.O. Box 309
Truckee , California 95734
Directors :
The accompanying memorandum includes suggestions
for improvement of accountinggg
procedures and internal accounting
control measures that came to our attention as a result of
our examination of the financial statements of Truckee-Donn
Public Utility District for the year Truckee-Donner
• y ended December 31 , 1980 .
The matters discussed herein were considered b `
y us during our
examination, and they do not modify the expressed opinion ex
P p ed in
our auditors ' report dated March 27 , 1981 on such finan
cial
statements .
In accordance with generally accepted auditing
standards , we performed a review an •d evaluation of existing
internal accounting controls for the purpose ur of providing p P p oviding a
basis for relia
nce thereon in determining the nature, timing
and extent of the audit tests applied i r
pp n connection with our
examination of the District ' s 1980 financial statement
While certain matters which came to s .
our attention during the
review are presented in the accompanying memorandum
' � for the
considerati
on of management, such a review was not designed
J for the purpose of makingdetailed g
recommendations and would
not necessarily disclose all weaknesses in the existing
g
The accompanying memorandum also includes comments
and suggestions with respect to other financial an •d administra-
tive matters which came to our attention duringth
of our examination of the e course
financial statements . These comments
are offered as constructive suggestions for the consideration nslderation
of management as part of the ongoingprocess of '
and improving P modifying
• .p .g accounting control and other financial and
administrative practices and procedures.
Very truly yours ,
1)y
INTRODUCTION
As part of our examination of the financial statements
of Truckee-Donner Public Utility District as of December 31 ,
1980 , we reviewed the accounting procedures and internal controls
of the District. The comments and suggestions in this memorandum
are based upon observations made in the course of such review.
In submitting these suggestions , we do not intend to
criticize the work of any individual ; nor do we consider these
suggestions as final recommendations as to action which should be
taken. On the contrary, our desire is to offer suggestions which
will be constructive and will stimulate further consideration of
the points outlined.
BILLINGS FOR UTILITY SERVICES
During our examination, we noted two separate billing
situations which disclosed areas where the District could strengthen
its controls over billings for utility services. The first was a
large commercial user which was reconnected but not billed for
eight months . The billing was not prepared, since meter reads
were not performed. Meter reads were not performed, since the
proper service installation documents were not completed. The
District became aware of this situation when the customer inquired
about an apparent low billing. The second situation involved the
billing of a commercial customer at a residential rate. This
occurred when the common area meter of a condominium project was
set up at a residential rate.
'N•••.
-2_ lie
The total elimination of deviations •ions in utility billings
is desirable but not easyto
control * Unprocessed or uncom feted
P
_ service documents and rate code errors •will periodically occur.
The following techniques could im
prove the District ' s controls
over billings for services to helpm' •
minimize such occurrences :
1 . Perform a periodic reconcil
iation of all District
meters , accounting for in warehouse re
and in service. The number of in-service
meters should then be reconciled to th
number of meters being billed,
e
.
2 . Perform a reconciliation
of the kilowatt hours
purchased to the kilowatt hours bil
led,
recognizing historical (normal) line loss ,
mete
red and unbilled services and
billing s ,la � purchase/
g
3 . Periodic reviews of large •
al customers
to deter g commercial
mine that the proper rate schedule
has been used. Commercial customers •
higher Possibility with
g p bility of errors should be high-
lighted,
such as
the common area meter for
the condominium project. IN
4. Periodic checks of usage •
g by commercial customers
to prior periods and investigation
variations , g of unusual
The District should determine
to what extent the above
suggestions would be of assistance in '
improving controls over
billings for utility services
and the frequency of performance .
The cost of implementingthese •
suggestions and the operational
impact .must be considered and w •weighed against the benefits.
-3-
UNCOLLECTIBLE CONSUMER ACCOUNTS
The current general economic condit
ions and rapidly
,�.. rising utility bills have recently
resulted In a large increase
in uncollectible consumer accounts for •most utilities. If uncol-
lectible account charges in the financial
ancial statements are based
upon a historical basis (such as a percent •
p of sales calculation) ,
then these charges may be too low and •under present circumstances .
The District has recently modified its dopolicies regarding deposits ,
shut-offs , write-offs and collection activities .
tivitles . These changes
will be of benefit in minimizinguncollectible ctible consumer accounts .
We recommend that the District review the ba
sis on
which the financial statement charge for •
g uncollectible accounts
is made. The purpose of the review would b •e to determine if pas t
practice is appropriate under toda ' s conditions •Y In addition,
-- we believe that the reserve for uncollectibl
e accounts should be
reviewed on a quarterly basis to ensure that it Is at an adequate
level . These recommendations will assis
t the District in main-
taining an adequate uncollectible account re
serve, In addition to
ensuring that the true current cost of uncollectible •accounts Is
reflected in the District ' s financial stat
ements .
LONG-RANGE PLANNING
In our Memorandums on AccountingProcedures , Internal
Controls and other Matters dated August 13
g 1979 and June 17 ,
19$0, we discussed the benefits
fits of long-range lannin
P g and recom-
mended that an evaluation be er
performed as to its use at the
District. we continue to believ
e that this is an important area
which requires the Board of Dir
ectors and management ' s attention.
As a result , the
y
following is a reiteration of the prior years '
recommendations .
One of the most useful tools which
management of any
organization can use to assist it in
meeting its goals and objec-
tives is a planning or budgeting r
g g procedure for both the short and
long range. A o short-range plan g P r budget would generally consist
of the current year plan and/or t
/ he plan for the next lmmediate
year. The long-range plan would generally '
g y consist of any time
frame beyond the .short-range plan.g P At the present time, It is
our understanding that the District re a p p res a plan or budget for
the short range only.
There are numerous benefit
s which the District could
derive from long-range planning. Among ng them are:
I . Integrated graduated rate adjust •adjustments which are
based u J
pon an extensive study and analysis of
providing utility services to each class of
customer.
2 . Capital improvement w
programs hich would provide
adequate plant facilities to meet customer tourer
demand and
quality of service goals.
3 . Financial projections of financing needs for
the capital improvement program and opera-
tions pera-
tions which would assist the District in
a
more efficient management of its resources
-5- 150
4• Forecasts of personnel
t P onnel and staffing requirements o minimize the adverse effe q ments
understaffin cts of over- or
g, while still meetingua •
service goals , quality of
5• Improved management g nt control over the Distric
operations through the use of t s
budget as a d the plan or
evice to communicate the goals
and objectives of the Di a
yardstick of strict and as a
performance evaluation.
We believe that the District trlct should evaluate the
bene-
fits of the use of long-range planning for its o era
ptions . We
recommend that a five-year time frame be established
for such
long-range planningand nd that it be integrated g ed with the e
Planningshort-ran g
presently performed. Such Ion planning should
include the full scope
p of the District 's business and be fully
integrated to include c •
apital requirements , financ
ing needs ,
personnel requirements , rate adjustments,ustments, service 0
g a 1 s and
objectives, etc .
COMPLIANCE WITH LOAN AGREEMENTS
The District has entered into several loan agreements
with various parties to •
assist the District in the ro • f '
financing of
capital improvement e
P � cts . The agreements have placed certain
restrictions upon the District and required the Distr '
ict to meet
certain covenants regarding g g the operation, financ '
and ing, accounting
financial report * o
g f Truckee-Donner Pub .
lic Utility District .
As we discussed previously in our Memorandum •
on Accounting pro_
cedures , Internal Controls and Other Matters
dated June 17 , 19$0
the District does not
have a monitoring procedure g p cedure in place which
evaluates the degree of compli•
ance with such covenants ..
-6-
In order to assist the Board of
Directors and the
General Manager in meetingthe District ' s •
e strict s obligation to comply
P Y
with such restrictions, we recomme
nd that a procedure be estab-
lished by the District which w •would provide for a quarterlyreview
iew
of the various restrictions an
d covenants to determine if the
District has properly complied •
P Y plied with the loan agreements g or if
future noncompliance is a r p obability due to current operating
p ating
Policies or procedures . The
quarterly review would provide the
Board of Directors and the Gene
ral Manager with reasonable ass
ur-
ance that the operating, financial •
and accounting restrictions
and covenants have been met .
POLICY AND PROCEDURE DOCUMENTA
TION
We understand that the Distric
t has begun the process
of developing standards
for documentation of its o •
p licies and
�. procedures . As the District 's r g owth increases the size and
complexity of operations documentation •
s entation of policies and proce-
dures in a standardized and
_ centralized format will assist in
the
transfer of the reliance from a
few key individuals to the
estab-
lished system. As previously •
P ly indicated in our Memoran dam on
Accounting Procedures , Internal Controls and Other Matters
dated
June 17 , 1980 , we encourage t •
g he District to continue its
efforts
in establishing written Policy icy and procedures documentation.
We
believe that the ultimate benefits
nefits to be obtained justify the
investment required to perform rm the documentation,
8 CO.
A� 1SC-JSCO
�gA
5 A�
s Of • ct� er
. sector i str� e,ponn
°f p� ity D ucke
o ar d utj o f I r o f
J.- the B ubl�c eets State
er P ce sh the
refs �ponn al an n of
cke e the b . v i s x° ted
ru ned subd� e rel a • t
Donn exa . cal d th til� y
have ol�t� .�� � an to u
\4e t tap and 19 iti°ns
the r • str�c ga0 a add .
E ity Di 3.1 � 1 d for e in
pt�1 ber ��de ,gad
u t i l bA i s peceim funds pro ,Jere
P�► as of d f un ti ons
. rn�a� rue an Xam�nations
ands
acCe GaAifOr
t reve Dur e ards h
� of Viet, ed, • d d SuC
nts end ng Stan an
ateime then dA t� cords
st ears ted au ' ng re
r they accep ountl
ant f° rally he acc the
p1 gene of t 1n
Of fo v0 th tests eSSary
rm� r dance uch t � nec
acco hided s si dere
contain 1 inc we con
contained rd�in y e5 as
acco procedures although i ti ng p
n er and any i ng
financial °th acc°mp i
aces , to the , on why c
p� u�sta ote 4 � act1
. c�rc �� � Mega
add? t i further �� a
ons to cussed a party ants
s dis t is efend
In A �Str�c ou5 d
� have the � m vary
been ements , ion fro act'
e S t at ,��11 legal
examanclal f100 this
a t i on tin cess o o%e of
s °f t e5 �n eX ate outc ,�i ned
subject ks da ag he ulti% be deter
to ;ee i ct, 1 cannot
the �,f Dist" . f any ,
required f� ding the ri ct, 1
red h ncl u the p i st
a d the upon t
know effect
nS the and the ,.
se da t ccompan
deAa r a time • to the a
tment this t dote 3 ,
a 1 °A efurther i n me
elat • rat Sled fired to
Ton to As disco is requ
the b Dist as7 - they apr
tement5 ' Issuance °f
cial sta the ISSua
finan result from 1 "OM
which res farmers H
ants wh i c a s Far '
coven of Amer �n
• ed States 0whe
the United Uncertain
ch 2 to i t was
7, �9 and 19799 oven
81 . n 1gg0 these c
Dur� g eats of
requ� rem
the
fulfilled _
3.
11
i
i
IC uTILITY
DISTRICT
ER 31 ! 1980 AND 1979
_MB
IABILITIES
CON
uITY AND L 1979
Stj EQ 1 980
_
2�222,131
ss- $295579531 $ 0
the busy ne 335940
TALIZATI0N ' m 1 oyed i n 480�975
u y ___-
Ap a _____-
C consumers ea it f year __--- 1
Consum inning o y _ 3nce� beg ear �3,038 506 $z955795
Bala for they " ____-- --
Netrevenue _--__"
Total consumers,
onsumers, equity
�
3109574
$ 2979595
3)- 26,457
debt (Note p67
Long.-term, • c Power 9
BA bonds • erra Pace f 591
R able to S� 249,
Note pay of America ' 2479270 12,746
Company _ united States 13,p750 fi71
issory n°te Administration
prom s , Nome Admi -
Farmers , ay able p39
Sewer ass payable 567 �6$2
• t notes p y $ _ __--
Equ� pmen __------'"
debt $391579570
long $396069188_term ________--
rota
629747
Total capitalizationp70 $ 7
$ 631 ' 55�423
3) . 52,9S1 3p53
ILITIES (Note 4
RENT LIAR 57 �393 318
CUR able fees 23 22s
Accounts pay _ standby 10,92 37 ,652
f erred income 88 S 120 327
De deposits 47 ,
Consumer . p 34,468 _____---
ed interest .WM
Accra liabilities debt ------- 968952
Accrued 1 1 along-term74,255 $
Accr urit1es of $ g __-
Current mat --
379,649
99 ,633 $ __--
4} $ 5 _-__--
GENCIES (Note ____----
CONT IN 4 505 9 699
Note 2} $590809 076 $ 'DVANCES TRUCTIpN A ---
CONS - -
Of
these balance Sheets
te9ral part
1
TRUCKEE D
ONNER PUBLIC UTILITY DISTRICT
STATEMENTS OF NET REVENUE
FOR THE YEARS EN
DED DECEMBER 31 , 1980 AND 1979
1980 19l
OPERATING REVENUES : $395099568 $296309562
Electric 4209610 3649,609
Water ----------
$399309178 $2 ,99 59171
_-as------- r r_---
OPERATING EXPENSES : $2,15579863 $1 ,959, 601
Purchased power739425 689,177
Transmissi d.on 1949390 159, 572
Distribution 1919467 1539499
Consumer accounts 3659657 283,094
Administrative and general 1319069 1289116
.
Depreciation ��.w ----------
$39513t871 $2 9 7 5 2,0 5 9
r no r r r r r r s r
r r-�r r r r r_
Net operate
. ng revenue $ 4169307 $ 243, 112
CHER INCOME : 151 ,778 1299624
Interest i ncome ( 19347 ) 179390
_ Other , net ----------
Net revenue before interest
$ 5665738 $ 390, 126
expense
85,763 5 49726------
INTEREST EXPENSE _---_-----
----
$ 480 ,915 $ 3355400
Net revenue _ --_ -_-_______
The accompanying notes are an integral
pan i y g
part of these statements.
TRUCKEE DONNER
PUBLIC UTILITY DISTRICT
STATEMENTS
OF FUNDS PROVIDED FOR ADDITIONS TO UTILITY PLANT
FOR THE YEARS ENDED DE
CEMBER 319 1980 AND 1979
1980 1979
FUNDS PROVIDED INTERNALLY :
Operations~ $ 4809975 $ 3359400
Net revenue t requiring
Depreciation expense no131 ,069 1289116
(39939)a current use of funds 149710
Other ---------
60 8,105 $ 4789226
• o erati ons
Funds prove ded by P
Deduct- (329357 ) (449732)
• debt
Reductions i n long-term 353 193) (177 ,481 )
Additions to restricted funds ( '
ded •1nternally $ 222 ,555 $ 256,013
Net f unds prov i
FUNDS PRO $ 220,0
PROVIDED FROM EXTERNAL SOURCES : 23 $ 859154
,owft,Advances uti 1 i zed for construction
PROVIDED FROM NET CHANGE IN 328 $ 1919650
NDS P $ 297 ,
,WORKING CAPITAL (Note 5)
vi ded for additions i ons to
Funds provided $ 739,906 $ 532,817
utility plant _-_---___
The accompany
in9 notes are an integral
part of these statements .
TRUCKEE OONNER
PUBLIC UTILITY DISTRICT
NOTES TO FINANCIAL STATEMENTS
DECEMBER 319 1980 AND 1979
Summary of Si
nificant AccountingPolicies
Organization The Truckee-Donner Public Utility
� --
d and o District) was forme erates under the StatepOistr� ct (the
of California
l Public Utility District Act to provide electric
f Nevada County described as
i
and water sery
ce to a portion o
Truckee and Donner Lake. The District is exempt from payment of
federal and state income taxes .
•
Depreciation The District ct provides des for depreciation
--
cost of utility plant on a straight-line basis
on the historical
at rates in accordance with the Rural Electrification
The average annual composite
i
Adm
i ni strat
on Bulletin 181- 1 .
rates
were 4. 0% and 3. 6% in 1980
and 19799 respectively .
Retirements of utility ty plant nt and the related costs of
9 �
removal and salvage are charged to accumulated depreciation*
The
costs of replacement of property units are charged to
plant .ant . Repair and maintenance enance costs are charged to expense.
Revenues -- Revenues
consist of billings to consumers
as meters are read on a cycle
basis throughout each month.
• ties without charge are not
Services provided to municipal entities
reflected in operating revenues.
-2-
Pension Plan
-- The District maintains a
noncontributory , defined benefit pension plan covering
gall all employees who hav
e at least one year of
substant y
policy c
• ce. It is the District ' s p y to fund pension costs as
serve
•
accrued, and contributions for 1980 and 1979 amounted to $349063
and $2793129 respectively. The present value of accumulated
Plan benefits and net assets available for these benefits was
wei kited average assumed
determined
at December 319 1980, The 9
in
rate of return used •� n determining the present value of
accumulatedplan
lan benefits was 6%.
Actuarial present
Act value of
plan benefits accumulated
as of December 31 , 1980- 491
$ 399491
49817
Nonvested
$ 449308
• benefits $1149740
Net assets ava�ail able a for
2. Restricted Funds
The District has collected and restrictively deposited
funds
for future uses as follows
-3 am I 6.V.,
December 31 , 1980
Restricted Construction
Funds Advances
Industries Water Agreement -
Dart I .
the District has collected $40
per lot for future water source
P facilities in the
and storage 2549901 $254 9901
' project
$
developers proj proceeds laced d
loan in trust
ls - p
REA P to be used for future electric 459783
construction projects Dart Industries water services
settlement - the District has
has
collected funds for anticipated P
airs of water lines 157 ,E nes
future repairs 09 1639258
constructed by Dart Industries
Facilities fees collected from
rs for future procurement 1089642
customers 104 ,841
of source and storage Portion o ed
• f connection fees collect from customers for the future 719324 729832
purchase of water meters
634,458 $599 9633
Other restricted funds- -
' nci al and interest fund n
Loan principal ree-
men � P
in accordance with loan a 9
is principal and interest
laced on
payments P are to be placed
payment is ue
deposit u P Y d -
43 ,636 -
REA 38,344 -
Sierra Pacific Power Company
• note proceeds - placed
Promissory P
in trust to be used for specific 269746
water constructionprojects
Purchased power ower refund proceeds restricted by the District to
e used for future construction _
b 126 ,853
projects operating
A Revenue Fund - water op 9
margins plus depreciation ,
FMH held � n
reserve in accordance _
res with the 769517
loan agreement 809244 -
Consumer deposits and other
----------
_-------
1 0269798 $5999633
-4-
3. Long-Term Debt
REA bands , secured by pledge of all assets , are as
follows :
1980 1979
series 2% bands , payable in
First se
annual amounts varying from $139000
i n accordance wi th
to $14,000, balance of
sinking fund requirements $198,000
$14,000 due July , 1994 $1852000
Second series 2% bonds , payable in
amounts varying f r
annual amo om $3,000
to $5,0002 in accordance with
• fund requirements , balance 88 000
sinking n9 85,000
of $62000 due May, 2002
series 2% bonds , ne
Third ser t of undrawn
funds of $6524262 payable in annual
amounts varying from $32000 to
in accordance
$6, 000, with sinking
fund requirements , balance of 40
2 574 43,574
$8,000 due May, 2004 (122979 ) (19,000)
Less - Current maturities --______
$2972595 $3102574
Total REA bonds _
�,..+ The note payable to
Sierra Pacific Power Company is
• $9, 2132including interest , at
• nnual installments of due � n sem� a _
due i n March , 1983. The net
a rate of 4.67%2 with f1nal payment
revenues (as defined) of the Donner Lake Electric System are
�
pledged as security.
promissory Hate payable The P 1e to the United States of
�
is due in 39 annual
America , Farmers Home Administration installments of principal and interest
st of $142800. The interest
rate . s 5� per annum. The net revenues (as defined ) of the
�
water system are pledged as security. The Indenture ,
District ' s
4eq
-5- 1P
which secures the promissory note, requires the District to
•
• charges and maintain n rates and c es to produce net revenues 9
establish
(as def • ne }d equal to not 1 ess than 1, 2 times the aggregate
� q
due within the next 12
interest
amount of the Principal and
months . In addition, it requires the District to establish
• During 1980 and 19199 it was
separate special al accounting funds, 9
the requirements of the
uncertain
whether the District met
result of this uncertainty ,
Indenture
as outlined above. As a
the cotenants of the
may
the District Y not have
Indenture
in the event of a defaults
the holder of not less
amount shall be
6-2principal
than 6 3� of the aggregate l
•notice in writing to the District , to declare the
ent •� tl ed , upon
principal of all the notes ($2479270 )
due and payable
�
i mmedi ately.
The sewer assessments are payable over a 20-year
pertodg plus interest at 7%, to Nevada County , California.
�
Final payment
• l is due in 1990.
The equipment notes payable
to banks are secured by
computer equipment.pment. They are
p due in monthly installments ,
including interest at 7�, of $334• through March , 1981.
�
Industries Water- Dart
4. Contingencies A reement and Related Lawsuits
signed In 19709 an agreement was between the District
• of providing water service
and Dart Industries for the purpose
t re u i red Dart t o construct
to a Dart
subd .� v� s� on . The agreemen q
�6-
at Donner Lake • I n
water source and storage facilities
m
Decembers 19759 subsequent to completion of the facilities ,
h� was transferred to the
District for future maintenance
owners p
/0011*1 - n . The Attorney General of the State of California
and operate o
has filed suit against the District and Dart to restrain them
usin Donner Lake as a water
source. Since this action
from 9
R
claims ms no monetary damages , the District has no liability
•
resulting from this action •
separate action related to the Dart subdivision ,
�
a homeowners' Dart claiming amounts in
group P filed suit against
excess of $100 million, and Dart, in turn , filed suit against
. in
the
District and others , seeking indemnity for all such
claims . The outcome and potential impact act on the District cannot
claims *
presently be determined.
5 . Changes in Net Working Capital
The changes in acc
ounts classified as current assets
and current liabilities are as follows
Year Ended December 31
----------------------
1g80 1979
Working capital increase
( decrease) in- 461 054) $ 172 $841
Cash 59 565 ( 569988)
Receivables ( 79554 ) ( 69934)
Inventory 179450 89965
Other current assets 31 677 ( 278,477 )
a
Accounts payable 1
29442 ( 49267 )
Deferred income ( 149340) ( 109051 )
Consumer deposits ( 169739 )
Other current
liabilities (259514 )
(2979328) $ ( 1919650 )
TRUCKEE-DONNER PUBLIC UTILITY DISTRICT
COMBINING STATEMENT OF DEPARTMENTAL OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 1980
Electric Water
r.r.rrrrrrwrrrrrw as r r w...w r r r r r�.rrwrwr�r rrrrrwr.rr.w rw..rrrrrrrrrrrrrrrrrrrr r
Donner Total Tahoe Total
Total Eliminations Truckee Lake Electric Truckee Donner Water
OPERA
TING REVENUE $399309178 $ 1119019 $390069997 $6139590 $396209587 $2549566 $1669044 $4209610
r rrrrrrrrr rrrrwwrrr rrrrrrr.rrr rrrrrrrr rrrrrrrrwr rrrrrrrr rrrrr-rr rr.irrrw.rr
OPERATING EXPENSES:
Purchased power $295579863 $ - $291799966 $3779897 $295579863 $ - $ - $ -
Transmission 73,425 (979448) r- - 95 030 75 843 170 87.3�
Distribution 1949390 (19530) 1309944 529853 1839797 69798 59325 12,123
Consumer accounts 1915467 - 1159908 449597 1609505 139938 69769 209707
Administrative and general 3659657 (19833) 1859487 769391 2619878 649625 409987 105,612
Depreciation ati on 1319069 - 819138 169089 979227 339207 635 339842
p _ (109208) 10 208 - 10 208 - - -
Other ,
r r r r r r w w r r r r r r r r r r r r r r r r w r r r r w r No as
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