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HomeMy WebLinkAbout8 Transfer funds Meter Fees Agenda Item # TRUCKEE DONNER Public Memorandum To: Board of Directors From: Kim Szczurek, Finance&Accounting Manager Through: Mary Chapman, Administrative Services Manager Date: January 24, 2007 SUBJECT: Consideration of authorizing a transfer of funds from the Reserve for Future Meter Fees restricted fund to the District's water department general fund 1. WHY THIS ITEM IS BEFORE THE BOARD The District has a restricted fund called the Reserve for Future Meters. Only the Board can authorize transfers from this fund. 2. HISTORY For many years we set aside the cost of a water meter from customer connection fees into this reserve in anticipation of one day installing water meters. Once the State of California required utilities to install water meters on new services,we did so,which meant we no longer added money to the reserve. When the water crews are working out in the field repairing a service or installing new services in a double water box and there is an existing service without a meter, they will install a meter to the new service and another to the existing service. This fund has grown over the years from interest earnings. We have borrowed from these funds in 1996 and again in 2002. $567,467.82 of this fund was borrowed to help finance the 1996 pipeline replacement project in Tahoe Donner and Donner Trails.The loan balance as of 12/31/06 was$388,628.56.Another$551,445.63 was borrowed in 2002 to cover a portion of the water department's year-end overdraft. The loan balance as of 12/31/06 was$460,456.13. Both loans are set up on a principal and interest repayment schedule. We charge the six month average interest rate that we earn on our investments with the Local Agency Investment Fund (LAIF). This year(2006),the Board instructed staff to borrow funds from the Reserve for Future Meters for Broadband expenditures incurred during the year. The amount for 2006 was $84,005.37. 3. NEW INFORMATION The Water Department staff installed 50 water meters to existing services during 2006 for a total cost of $6,750. The following is a request to authorize the transfer of$6,750 from the restricted fund and reimburse the water department general fund. After the transfer, the balance in the restricted fund will be $280,310.19. RECOMMENDATION: To authorize staff to transfer $6,750 from the Reserve for Future Meters restricted fund to the water department general fund to reimburse the fund for the purchase and installation of 50 water meters during 2006.