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HomeMy WebLinkAbout11 FY18 and FY19 Budget Presentationenda Item # BUDGET To: Board of Directors From: Regina Wise Date: October 04, 2017 Subject: FY18 and FY19 Budget Presentations. a) Operating/Capital Budget: Electric Operations b) Operating/Capital Budget: Water Operations 1. WHY THIS MATTER IS BEFORE THE BOARD This item continues the preparation process of the FY18 and FY19 Budget. 2. HISTORY District Code requires the District to prepare a two-year budget. BUDGET PROCESS SCHEDULE September 6 • Discuss the objectives, goals, assumptions, labor and debt 11 October 4 - (Tonight) • Discuss the Purchased Power Plan; and • Discuss the operating and capital budget for the Electric and Water Utilities, October 18 • Discuss the operating and capital budget for supporting services; • Reserve funds: • Revenue, rates, fees, and charges; • Present the Financial Master Plan; and • Schedule the public hearing regarding the budget. November 1 • Review final Purchase Power Plan; • Present a draft of the FY18 & FY19 Budget; and • Hold a public hearing regarding the budget. November 15 • Consider adoption of the FY18 & FY19 Budget. BUDGET ASSUMPTIONS At the September 6, 2017 assumptions: • 3% inflation; • No new debt; Board Meeting, staff presented the following budget • Budgeted electric revenue includes the 3% scheduled rate increases for FY18 and FY19; • Budgeted water rate revenue includes the maximum potential rate increases of 3% for FY18 and FY19; • Labor cost increase of 3% budgeted for FY18 and FY19 for represented employees per existing MOU; and • Labor cost increase of 4.5% budgeted for FY18 and 3% for FY19 for unrepresented employees. 3. NEW INFORMATION Attachment 1 and Attachment 2 illustrate the summary draft budget for FY18 and FY19 for the Electric and Water Utilities. The focus of this workshop is budgeted revenue for each utility and budgeted expenses within the operating and capital budgets for the Electric and Water operations as highlighted in the attachments. Budget Highlights for Electric &Water Departments Electric Utility Electric Revenue • Budgeted revenue for the FY18 and FY19 is diplayed in the below table. • Sales as listed in the table encompass all electric sales for residential and commercial customers combined. The 8% increase in budgeted revenue for FY18 is from a blended evaluation of last year's extreme winter demand and prior years milder winters with less demand in addition to the 3% scheduled rate increases for FY18 and FY19; • The 64% increased revenue for Pole Replacement/Contacts can be attributed to the success of joint pole agreements per the current JPA contract in conjunction with expected pole replacements for each year; and • Miscellaneous revenue includes; standby, customer service charges, fees, and interdepartmental rent. The 5% decrease in Miscellaneous Revenue is a result of decreased interdeparmental rent between the Electric and Water utilities. Electric Revenue Budgets FY17 (in thousands) FY18 FY19 %Variance FY18 vs. FY17 FY19 vs. FY18 Sales $ 215988 $ 23,718 $ 24,406 8% 3% Pole Replacement and Contacts 160 262 262 64% 0% Misc Revenue $ 751 $ 712 $ 730 -5% 3% Total Operating Revenue $ 22,899 $ 24,692 $ 25,399 8% 3% Electric Department Expenses • Primary budget drivers for electric department expenses as displayed in the below table include the following. • Operating expenses includes all operating costs associated with maintaining electric service. The 5% increase in operating expenses for FY18 and FY19 respectfully can be primarily attributed to the scheduled 3% wage increase, and an increase in the annual commitment for tree trimming; • Maintenance expenses include the variable costs of maintaining substation equipment, and outage expenses including standby and storm damages; and • The 49% increase in Capital Expenditures in FY18 is the planned Meter Replacement Program, District's Administratrion Building Remodel, inaddition to routine system maintenance, and additional Master Plan projects (Attachment 3). Electric Budgets (in thousands) %Variance FY17 FY18 FY19 FY18 vs FY17 FY19 vs. FY18 Operating Expenses $ 3,884 $ 4,070 $ 4,264 5% 5% Maintenance Expenses 476 480 500 1% 4% Total O&M Expenses $ 41359 $ 41550 $ 41764 4% 5% Capital Expenditures 4,083 6,091 4,827 49% -21% Total Department Exp. $ 81442 $ 10,641 $ 9,591 26% -10% Water Utility Water Revenue • Budgeted revenue for the FY18 and FY19 is diplayed in the below table: • Sales as listed in the table below is primarily made up of residential and commercial potable and non -potable water sales. The 2% and 5% increase in budgeted revenue for FY18 and FY9 respectfully includes the maximum rate increase of 3% for each year; and • Miscellaneous revenue includes standby, customer service charges and fees, and rents from water properties. The 10% decrease in FY18 is attributed to a decrease in standby revenue as vacant parcels develop. The 16% increase in FY19 is attributed to budgeted revenue associated with adding a cross connection fee. Water Revenue Budgets (in thousands) %Variance FY17 FY18 FY19 FY18 vs. FY77 FY19 vs. FY18 Sales $ 123084 $ 12,288 $ 12,684 2% 5% Msc Revenue $ 420 $ 380 $ 454 -10% 16% Total Operating Revenue $ 12,504 $ 129668 $ 13,138 1% 4% Water Department Expenses • Primary budget drivers for the water department expenses as displayed in the below table include the following: • Operating and Maintenance (O&M) expenses encompass all costs associated with operating and maintaining distribution and operations of water service. The 6% increase in FY18 O&M expenses is attributed to increased labor costs in addition to an increase in materials for meter maintenance; and • Capital focus will continue for the Water Utility on the water SCADA project, meter installations, pipeline replacements, and pump station and well maintenance projects (Attachment 4). Water Budgets (in thousands) %Variance FY17 FY18 FY19 FY18 vs. FY17 FY19 vs. FY18 O&M Expenses $ 31471 $ 31663 $ 3,718 6% 1% Energy Costs 11216 11208 1,245 -1% 3% Total Expenses $ 41687 $ 4,871 $ 4,963 4% 2% Capital Expenditures 21896 21595 31140 -10% 17% Total Department Exp $ 71583 $ 71466 $ 8,103 -2% 8% 4. FISCAL IMPACT This budget workshop is part of the overall spending for the next two fiscal years. budget process that will affect the District's 5. RECOMMENDATION Receive LHIs report and provide comments to staff. Regina Wise Interim Administrative Services Manager Michael D. 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N m a +� r 00O L a)m I- o m ai Lo I— to L �_ aJ E -o m N m .a L (U (n L L m c E c� o w N m a) m(D a u a C a� w z Ln m Attachment 3 Electric Utility Capital Projects & Equipment Electric Operations Meter Replacement Program Electric Master Plan Projects Various District Projects Routine Replacements Poles, Reclosures, Regulators, Transformers Line Extension & Upgrades Distribution Repalcements & Improvements Vehicles Building Maintenance Mechanics Bay Door/Lift District Administration Building Remodel District Building Window Replacement Asphault District Complex Paint the Exterior of the District Office Building Information Techology Network Infrastracture Improvement Various Department IT Projects SCADA Reliability FY18 FY19 $2,065,253 $1,205,775 5511150 615,733 1631024 170,266 4151318 409194 3041962 318,207 4371182 4671052 422,346 - 160,000 200,000 1,2121425 - 125,000 2001000 80,000 208,149 244,415 1788 1241786 123 27,407 666,571 $6,091,004 $4,826,999 Attachment 4 Water Utility Capital Projects & Equipment FY18 FY19 Water Operations Martis Woods Pump Station $0 $188,093 Meter Installation 303,681 2001000 Water Main Replacement 8861200 888,174 Water Tank Painting 93,686 721181 Sanders Well Remodel - 150000 Soma Sierra Booster Generator 881029 - Donner Trails Booster Generator 881029 - Water Production Meter Project 58,477 641832 Meter Replacement 811391 801000 Vehicles - 429,838 Information Techology Water SCADA replacement 663,877 697,724 Network Infrastracture Improvement 208,150 2441415 Various Department IT Projects 123,788 124,786 $2,595,308 $3,140,043