HomeMy WebLinkAbout10-1, Attachment 2014 & 2015 Budget SummaryAttachment 1
TRUCKEE DONNER
PUBLIC UTITLITY DISTRICT
FY14 & FY15
BUDGET
November 6, 2013
TABLE OF CONTENTS
Executive Summary
Attachment 1
Part I - Mission Statement and Goals 4
Part II — Operating, Repair and Maintenance Plan — Electric Utility
7
Electric Operations Introduction
8
Electric Operations Revenue Statement
9
Summary of Electric Revenues and Expenses
10
Electric Expenditure Detail:
Board of Directors
11
General Management
13
Administrative Services
15
Public Information/Conservation
17
Electric Operations
19
Information Technology (IT)
21
Part 111 — Operating, Repair and Maintenance Plan — Water Utility 23
Water Operations Introduction 24
Water Operations Revenue Statement 25
Summary of Water Revenues and Expenses 26
Water Expenditure Detail:
Board of Directors 27
General Management 29
Administrative Services 31
Public Information/Conservation 33
Water Operations 35
Information Technology (IT) 37
Attachment 1
TABLE OF CONTENTS Continued:
Part IV - Capital Improvement Plan - Electric and Water Utilities
39
Part V -Appendices:
44
Appendix 1
Interdepartmental Rent
45
Appendix 2
Budgeted Positions by Department
47
Appendix 3
Labor Overhead
49
Appendix 4
Transportation Overhead
51
Appendix 5
Administrative Overhead
53
Appendix 6
Construction Overhead
55
Appendix 7
Electric Debt Schedule
57
Appendix 8
Water Debt Schedule
58
Appendix 9
Vehicle Replacement Schedule
59
Attachment 1
EXECUTIVE SUMMARY
Truckee Donner Public Utility District (District) provides electric power to 13,200 customers and water to 12,500
customers. This service, along with capital replacements, is paid by rates. Expanding electric and water systems in
response to growth in the community is paid by developer fees.
This District budget for years ending December 31, 2014 and 2015 (FY14 and FY15) reflects past performance, current
requirements, and future opportunities and risks. The budgets for both the District's Electric Utility and Water Utility are
balanced. That is to say, the revenue and transfers from reserves are equal to the sum of expenses, debt service, capital
projects, and transfers to reserves.
There is no electric rate increase proposed for FY14 and FY15. An annual 3% water rate increase is proposed for FY14
and FY15. The Electric Utility continues to transition from traditional electric resources to renewable generation. The
Water Utility is improving infrastructure while maximizing the benefits of investments in water meters. Both utilities are
improving the reliability of the District's SCADA and communication systems. The District continues to emphasize return
on equity for all programs, resulting in stable rates and improvements in the District's and customers' bottom lines.
This budget consists of five distinct parts.
Part I
Mission Statement
Part II
Electric Utility's operations, maintenance and repairs
Part III
Water Utility's operations, maintenance and repairs
Part IV
Capital budgets for the electric and water systems
Part V
Appendices
1
Attachment 1
The following table is a comparison of the FY14 and FY15 Budget to the FY13 Budget:
FY14 vs FY13
FY15 vs FY14
FY13
Budget
FY14
Budget
FY15
Budget
%
Variance
%
Variance
Electric
Water
Total
Electric
Water
Total
Electric
Water
Total
Elec
Water Total
Elec
Water Total
Revenue
$ 23,240
$10,910
$ 34,150
$ 23,330
$10,800
$ 34,130
$ 23,560
$11,213
$ 34,773
0%
-1% 0%
1%
4% 2%
Expenses
19,990
7,710
27,700
20,390
7,590
27,980
20,910
7,850
28,760
2%
-2% 1%
3%
3% 3%
Income
$ 3,250
$ 3,200
$ 6,450
$ 2,940
$ 3,210
$ 6,150
$ 2,650
$ 3,363
$ 6,013
Plus:
From Funds
$ 1,150
$ 3,300
$ 4,450
$ 2,380
$ 2,850
$ 5,230
$ 2,000
$ 2,770
$ 4,770
107%
-14% 18%
-16%
-3% -9%
Less:
Debt Service
890
3,320
4,210
860
3,320
4,180
890
3,330
4,220
-3%
0% -1%
3%
0% 1%
Capital Projects
2,890
1,720
4,610
3,540
2,590
6,130
2,850
2,653
5,503
22%
51% 33%
-19%
2% -10%
To Reserves
620
1,460
2,080
920
150
1,070
910
150
1,060
48%
-90% -49%
-1%
0% -1%
Surplus (Deficit)
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Budget Assumptions
The key assumptions used in the FY14 and FY15 Budget were:
• No electric rate increase in FY14 and FY15
• 3% annual water rate increase in FY14 and FY15
• Annual inflation is expected to be 3%
• Estimated labor rate increase of 2% in FY14 and 3% in FY15
• No new debt
• $5 monthly water meter surcharge (7.5%) ends December 31St
• One IT employee added in FY14
• One Work Order employee restored in FY15
2
Attachment 1
Overall Budget
The Electric budget is balanced with revenue collections and Cap & Trade (A1332) proceeds. The Water budget is
balanced with revenue collections and the use of reserve funds.
The Electric revenue is projected to be flat based on the most recent twelve month actual revenue and the projected
revenue collected for the AT&T Joint Pole Purchase & Sales Agreement. The Water customer revenue is projected to
have a 3% increase in FY14 & FY15 due to the rate increase and a 1 % increase in demand. Overall the FY14 water
operating revenue is expected to be 1 % less than FY13 due to the end of the $5 meter surcharge.
Electric expenses are budgeted to increase by 2% to 3% annually, which is less than expected inflation. The Water
expenses decreased 2% in FY14 due to reduced energy costs for pumping due to increased efficiencies and pipeline
replacement along withsome operational labor shifting to capital projects.
To provide better management of IT resources the Power Supply/GIS department will be changed to the IT/GIS
department. All District IT costs and responsibilities will be consolidated into one department. All costs associated to
Power Supply will be accounted for in Electric operations.
Electric Utility
The utility continues to focus on system maintenance, tree trimming and a high level of RPS. The capital projects include
Master Plan, SCADA reliability improvement, Donner Lake Substation and new construction anticipated to increase
compared to recent years.
Water Utility
The utility continues to focus on pipeline replacement, donner view replacement, pump station replacement and water
meter installations.
3
Attachment 1
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THE FY14 & FY15
Attachment 1
MISSION STATEMENT
The mission of Truckee Donner Public utility District is to provide reliable, high quality water and electrical power services
while meeting customer demand, and to manage District resources in a safe, open, responsible, environmentally sound
manner at the lowest practical cost.
1.05.020 Objectives:
1. Responsibly serve the public.
2. Provide a healthy and safe work environment for all District employees.
3. Provide reliable and high quality water supply and distribution system to meet current and future needs.
4. Provide reliable and high quality electric supply and distribution system -to meet current and future needs.
5. Manage the District in an environmentally sound manner.
6. Manage the District in an effective, efficient and fiscally responsible manner.
1.05.030 Goals:
1. Responsibly serve the public.
1.1 Conduct the District's business in a legal, ethical, open, and transparent manner.
1.2 Implement a proactive public outreach program.
1.3 Promote communication and cooperation with other public and private agencies.
1.4 Develop and implement high standards of customer service.
1.5 Develop and implement high operational standards, procedures and Codes of Conduct.
2 Provide a healthy and safe work environment for all District employees.
2.1 Reduce the OSHA reportable injury frequency and severity rates relative to previous reporting year.
2.2 Comply with all State and Federal regulations regarding worker safety.
2.3 Maintain the District's wellness program.
2.4 Reduce employee injuries by maintaining an active and effective safety program.
3 Provide reliable and high quality water supply and distribution system to meet current and future needs.
3.1 Maintain and implement a current Urban Water Management Plan which includes current and future projections of water
quality, demand, and supply.
3.2 Maintain and implement a current Water Master Plan, including the required facilities to meet current and future demand and
supply.
3.3 Secure the necessary water rights and other legally required documentation.
3.4 Conduct effective and efficient operations, maintenance, and replacement programs.
5
Attachment 1
4 Provide reliable and high quality electric supply and distribution system to meet current and future needs.
4.1 Develop and implement Risk Management Policy that considers quality and quantity of all energy supply and transmission
contracts and facilities.
4.2 Maintain and implement a long-term energy and load forecast consistent with Risk Management Policy.
4.3 Procure and contract for low cost electric power supplies to reliably meet current and future loads, consistent with the
Renewable Portfolio Standards and Risk Management Policy.
4.4 Maintain and implement an Electric System Master Plan, including the required facilities to meet the current and future
demand and reliable supply.
4.5 Provide effective and efficient maintenance and replacement programs.
4.6 Provide an effective, efficient, and safe operations program.
5 Manage the District in an environmentally sound. manner.
5.1 Seek power supply from a resource mix that satisfies its Renewable Portfolio Standard.
5.2 Develop and implement a program of water and electric power use efficiency and conservation.
5.3 Support a program of distributed generation within the District's service area.
5.4 Conduct District business in an environmentally lawful manner.
5.5 Minimize negative impact of District operations on the environment.
5.6 Provide key leadership in the stewardship of the District's aquifer, watershed, and natural infrastructure.
6 Manage the District in an effective, efficient and fiscally responsible 'manner.
6.1 Utilize modern, cost effective work methods and equipment.
6.2 Employ a qualified and productive workforce.
6.3 Provide safe work conditions and procedures that encourage employee growth, productivity and retention.
6.4 Control the growth of the District's discretional -operational spending to a rate less than the rate of inflation.
6.5 Review and update the Financial Goals policy to achieve a stable financial condition to include planning, revenue, debt and
reserve goals.
6.6 Develop appropriate financial procedures to assure responsible financial management.
Attachment 1
R " J.. ' it . > �
u To
ELECTRIC UTILITY
Attachment 1
ELECTRIC OPERATING, MAINTENANCE & REPAIR. PLAN INTRODUCTION
The electric budget projects total operating expenditures and transfers to reserve funds for FY14 and FY15 in the
amounts of $22,166,246 and $22,709,357 respectively. Capital expenditures are budgeted for FY14 and FY15 in the
amounts of $3,543,897 and $2,851,488 respectively. Total .operating revenues and transfers from various reserve funds
total $25,710,143 and $25,560,846. Of the $3,543,897 for FY14 capital expenditures, $3,065,081 is paid by operating
funds. Of the $2,851,488 for FY15 capital expenditures, $2,783,476 is paid by operating funds. A new revenue stream will
come from the selling of Cap -and -Trade allowances in the amounts of $862,562 and $860,000 for FY14 and FY15.. The
FY14 and FY15 budget does not propose an electric rate increase and achieves an overall balanced budget.
During FY14 and FY15, the Western hydro power costs are forecasted to stabilize due to improving hydrologic conditions.
The District continues along the path of a balanced, diversified power supply, including increased renewable energy
purchases. Additionally, building strong cash position is important to avoid customer rate spikes.
In FY14 and FY15 we continue to commit resources to improving reliability in our service area and addressing back-
logged maintenance projects.
The final payment for the 2003 Purchased Power Buyout COP did occur in FY12. No new debt will be acquired.
ELECTRIC OPERATIONS REVENUE STATEMENT Attachment 1
OPERATING
REVENUE
BUDGET
2013
PRIOR 12 MOS
ENDING 8 2013
Residential Sales
$12,308,431
$11,903,592
Commercial Sales
8,973,815
8,997,678
Interdepartmental Sales
1,193,362
1,263,800
Miscellaneous Operating Revenue
319,031
220,630
Miscellaneous Rents
30,000
25,000
Standby Revenue
25,480
25,160
AT&T Purchase & Sales Agreement Joint Pole
0
0
Interdepartmental Rent
370,070
366,172
TOTAL OPERATING REVENUE
$23,220,189
$22,802,032
Interest Income
18,000
14,533
Transfer in from Restricted Funds - Facilites Fees
100,000
46,830
Transfer in from Vehicle Reserve Fund
43,820
31,882
Transfer in from overhead to cover CalPers sidefund debt
832,775
832,775
Transfer in from AB32 Reserve Fund
0
0
Transfer in from CA Solar Initiative
177,400
177,400
BUDGET
CHANGE
BUDGET2015
2014
CHANGE
CHANGE
$12,008,012
($300,419)
-2%
$12,128,092
$120,080
9,107,216
133,401
1 %
9,198,288
91,072
1,200, 000
6,638
1510
1,212, 000
12,000
157,400
(161,631)
-51 %
158,974
1,574
26,600
(3,400)
-11 %
26,600
0
25,490
10
0%
25,490
0
407,778
407,778
-
407,778
0
381,172
11,102
3 %
388,795
7,623
$23,313,668
$93,479
0%
$23,546,017
$232,349
14,547
(3,453)
-19%
14,692
145
0
(100,000)
-100%
0
0
478,816
434,996
993%
68,011
(410,805)
863,150
30,375
4%
894,725
31,575
862,562
862,562
-
860,000
(2,562)
177,400
0
0%
177,400
0
TOTAL ELECTRIC REVENUE & TRANSFERS $24,392 184 $23 905,452 $25,710,143 $1,317 959 5% $25,560,846 ($749 297)
9
SUMMARY OF ELECTRIC REVENUES AND EXPENSES
Attachment 1
RECAP REVENUES LESS EXPENSES
BUDGET
2013
PRIOR 12 MOS
ENDING 5 2013
BUDGET
2014
$BUDGET
CHANGE
BUDGET
CHANGE
20
CHANGE
CHANGE
ELECTRIC REVENUES & TRANSFERS
LESS EXPENSES:
$24,392,184
$23,905,452
$25,710,143
$1,317,959
5%
$25,560,846
($149,297)
_1%
Board of Directors
98,275
91,304
113,066
14,791
15%
126,957
13,891
12%
General Management
573,756
569,031
561,167
(12,589)
-2%
584,218
23,051
4%
Administrative Services
1,336,672
1,299,812
1,298,289
(38,383)
-3%
1,365,267
66,977
5%
Conservation
1,435,363
1,266,427
1,385,297
(50,066)
-3%
1,406,248
20,951
r
2%
Electric Operations
3,602,634
3,447,054
3,727,051.
124,417
3%
3,892,378
165,328
4%
Power Supply/GIS
551,445
519,242
562,050
10,605
2%
613,273
51,223
9%
Purchased Power
11,863,817
11,313,481
12,262,979
399,162
3%
12,414,610
151,631
1%
Building Maintenance (managed by WaterOps)
528,922
415,896
477,261
(51,661)
-10%
505,193
27,933
6%
TOTAL OPERATING EXPENSES
$19,990,884
$18,922,247
$20,387,159
$396,275
2%
$20,908,144
$520,985
3%
Debt Service (Appendix Vlll)
891,704
891,704
863,150
(28,554)
-3%
894,725
31,575
4%
Transfer to Vehicle Reserve
169,373
169,373
174,454
5,081
3%
179,687
5,233
3%
Transfer to Electric Rate Reserve Fund
445,760
445,760
422,305
(23,456)
-5%
426,527
4,222
1%
Transfer to Electric Capital Fund
0
0
319,178
319,178
-
300,274
(18,904)
-6%
TOTAL EXPENSES & TRANSFERS
21,497,721
20,429,084
22,166,246
668,525
3%
22,709,357
543,112
2%
NET AVAILABLE FOR CAPITAL
$2,894,463
$3,476,368
$3,543,897
$649,434
22%
$2,851,488
($692,409)
-20%
10
Attachment 1
BOARD OF DIRECTORS
(Electric Budget)
The Board of Directors consists of five elected members who serve four-year terms. The Board generally meets twice
each month on the first and third Wednesdays. The Board conducts its business in a legal, ethical, open and transparent
manner.
The Board's basic responsibility is to represent the customers of the District. The Board establishes policy and goals for
the proper governing of the District and grants authority to staff to perform the day-by-day tasks necessary to serve
customer needs. The Board reviews the overall District performance by conducting regularly scheduled performance
reviews with the General Manager. The policies adopted by the Board represent the values that the District seeks to
achieve in providing service to its owner/customers.
The Board adopted a Mission Statement and Statement of Objectives and Goals, which were used to form the FY14 and
FY15 Budget. Staff has conducted a series of workshops starting on September 4, 2013 covering the major budget
expenditures prior to presenting the draft budget. The purpose of these workshops was to educate the Board and the
Public, and.to receive input and direction from the Board in completing the FY14 and FY15 Budget.
In previous years, the Board adopted a public outreach policy. Board meetings are televised and streamed over the
Internet. Prior meetings are also available online for viewing through the District's website. There is time set aside within
each agenda item for public input. The Board conducts workshops before taking action on significant issues. All of these
actions help manage the District in an effective, efficient and fiscally responsible manner. For this budget, a public hearing
was scheduled on November 6, 2013.
11
ELECTRIC EXPENDITURE DETAIL Attachment 1
BOARD OF
I 820113
PRIOR 12 MO
B
B
DIRECTORS
ENDING 5 2013
2014ET
CHANGE
CHANGE%BUDGET
2015ET
CHANGE
CHANGE
Outside Services Employed $12,500 $5,050 $12,500 $0 0%
$12,500
$0
This account is utilized to reflect costs associated with the District's general counsel attendance at board meetings and his performance of research on legal issues
0%
presented at the board level.
Miscellaneous General Expenses 85,775 86,254 100,566 14,791 17%
114,457
13,891
14%
This account covers compensation and benefits paid to directors, election, annual employee recognition dinner, training and conferences attended by directors, minor
office supplies and equipment.
TOTAL $98,275 $91,304 $113,066 $14,791 15%
$126,957
$13,897
12/
12
Attachment 1
GENERAL MANAGEMENT
(Electric Budget)
The District's General Management Department consists of the General Manager, Executive Secretary; Special Projects
Administrator, and Human Resources Manager. The General Manager is the administrative head of the District with
responsibility for managing the day-by-day affairs of the organization. The Executive Secretary assists the General
Manager in various aspects of his duties, especially in arranging for Board meetings and keeping proper custody of the
records of the District. She also provides administrative assistance to other members of the District's management and
professional staff. The Special Projects Administrator manages the District's solar and safety programs, acts as the
District's real property representative and oversees the District complex facilities. The Human Resources Manager is
responsible for managing employee benefits, workers compensation claims and coverage, ensuring compliance with the
International Brotherhood Local 1245 MOU, and keeping all employee documentation current.
The primary role of the General Manager is to lead the District and serve as the primary contact between the elected
Board and the District staff. This includes overall fiscal responsibility, negotiating with the Union, and ensuring that the
District is meeting its goals and objectives. The General Manager prepares Board agendas, and makes certain that
matters appearing on the agenda are adequately researched and presented to the Directors in a meaningful way.
During FY12 and FY13, the General Manager's focus was to expand the purchase of renewable sources of energy for the
District, enhance the District's electric and water conservation programs, and investigate and propose a new multi -tiered
rate structure for the electric division. All of these goals were achieved. The main District goals for FY14 and FY15 are:
6.1 Utilize modern, cost effective work methods and equipment;
6.2 Employ a qualified and productive workforce;
6.3 Provide safe work conditions and procedures that encourage employee growth, productivity and retention;
6.4 Control the growth of the District's discretional -operational spending to a rate less than the rate of inflation; and
6.5 Ensure that the Districts various capital projects are implemented in a smooth and cost effective manner.
In order to maintain the improved reporting relationship between the General Manager to the Board of Directors, the
General Manager will continue to hold semi-annual performance reviews with the Board. An end -of -year performance
review is scheduled February 2014 to review all of the General Manager's accomplishments over the past year.
The District's safety program meets the District's goal of providing a safe and healthy work environment to all District
employees. We now have a safety incentive program, and have ongoing training and seminars for District staff. The fiscal
impact of these safety programs is to reduce our workers' compensation insurance cost.
13
ELECTRIC EXPENDITURE DETAIL
Attachment 1
GENERAL JBUDGET
MANAGEMENT
2013
PRIOR 12 MOS
ENDING 5.2013
BUDGET
$ BUDGET
% BUDGET
BUDGET
$BUDGET
%BUDGET
2014
CHANGE
I CHANGE
2015
CHANGE
CHANGE
Administrative & General - Salaries $332,977 $352,919 $335,537
$2,660 1 %
$352,857
$17,321
This account is used to charge general administrative staff time other than safety and board related activities.
5%
Office Supplies & Expenses 133,923 130,202 132,929
($994) -1 %
135,955
$3,026
This account is used to cover cell phone use, computer expenses, dues & memberships including LAFCO and NCPA, industry meetings, office supplies, postage,
2%
training, assessment, personnel expenses and safety.
Outside Services Employed 42,000 31,429 31,500
($10,500) -25%
32,000
$500
2%
This account is used to charge the costs of general counsel to review contracts and agreements, property issues, insurance claims,
bid issues, capital contract issues and
union matters.
Injuries & Damages 16,500 16,051 21,679
$3,179 17%
22,114
$435
2%
This account includes labor for department safety meetings and training and the organization's wellness program.
General Advertising Expenses 3,461 2,489 3,950
$489 14%
3,986
$36
This account is used for the cost of publishing ordinances, surplus material, and other legal ad requirements. .
1 %
Misc General Expenses 35,994 35,881 35,572
($422) -1 %
37,305
$1,732
5%
This account is used to perform board related activities such as preparing meeting minutes, resolutions and ordinances;
it is also charged with dues and
memberships in electric utility organizations.
TOTAL $566,756 $569,031 $567,167
($558) -1%
$584,218
$23,051
4%
14
Attachment 1
ADMINISTRATIVE SERVICES
(Electric Budget)
The Administrative Services Department supports both the electric and water utilities and is organized into the following
functional areas: customer services; collections; billing; meter reading; accounting; finance; and purchasing. It is staffed
by 16 people and lead by the Administrative Services Manager. The currently vacant position of Finance and Accounting
Manger will not be filled in FY14 and FY15. A Work Order Specialist position is budgeted to be reinstated in FY15 to
process the anticipated growth in new construction.
After 2008, the economy was slow to recover, and many customers had difficulty paying bills. Although the economy is
finally demonstrating solid signs of improvement, staff will continue to diligently' collect past due amounts from customers,
while working with them to structure payment plans and to obtain financial aid from other agencies.
The department will continue to utilize technology to increase customer service and accuracy. A new web -based portal,
called, "Smart Hub," will enable customers to have easy, remote access to their power and water consumption, in addition
to the already existing capability of paying bills on-line and establishing automatic recurring payments. Staff will take
advantage of opportunities to lower costs and improve internal controls and operating procedures for billing, accounting
and computer operations.
During FY14 and FY15, accounting software, work station computers, servers, and network facilities will be upgraded as
they approach the end of their expected usefulness.
Staff will continue to be trained and developed to provide safe work conditions and encourage employee growth,
productivity and retention.
The District's financial goals will be reviewed annually to achieve a stable financial condition including planning, revenue,
debt, and reserve goals.
15
ELECTRIC EXPENDITURE DETAIL Attachment 1
ADMINISTRATIVE ( BUDGET PRIOR 12 MOS BUDGET $ BUDGET % BUDGET
SERVICES 2013 ENDING 5.2013
BUDGET $ BUDGET % BUDGET
2014 CHANGE CHANGE
2015 CHANGE CHANGE
Meters/Services Operations Expenses $67,764 $89,488 $89,594 $21,830 32%
$94,297 $4,703
This account is used by the meter readers to charge their time to perform meter connects, disconnects and service transfers.
5%
Customer Installation Expense 287602 11,054 11,162 (17,440) -61%
11,697 534
This account includes charges for G0165 inspections for the electric department as well as investigations of energy diversion.
5/
Customer Account Operations Expense -Salaries 87,023 85,054 77,742 (9,281) -11 %
80,697 2,955
This account includes the management staff supervision of the customer service and billing functions.
4/
Meter Reading Expense 73,235 62,417 65,791 (7,444) -10%
69,031 3,240 5/
This account is used to charge meter reading expenses which includes meter reader labor, overheads, and the hardware and software that supports the meter readers; it also includes
their clothing allowance, uniform expenses, vehicle expenses and training.
Customer Records & Collections Expense 406,186 424,169 418,943 12,755 3%
440,578 21,635 5%
This account includes the major expenses involved in serving our customers. Included are answering and directing phone calls, answering customer questions, customer account setup
expenses, taking and processing customer payments, creating connect, disconnect and transfer paperwork for the crews, creating and reviewing bills, expenses related to the printing
and mailing of the bills, account collection expense, billing software and hardware support, standby billing expenses, billing equipment maintenance
expenses, printed billing and
collection forms, billing postage and customer service staff training.
Customer Records&Collections - Meter Readers 39,528 32,679 34,235 (5,293) -13%
36,177 1,942
This account includes the meter readers labor and overheads to deliver 48 hour notices and perform disconnect and reconnects relating to non-payment of utility bills.
6/
Provision for Bad Debts 52,273 28,832 23,450 (28,823) -55%
24,154 704 3%
This account represents the amount of uncollectable bills for the year.
Administrative & Operations General -Salaries 341,975 323,430 339,557 (2,418) -1 %
364,209 24,652 7%
This account includes most of the labor for the administration department except meter reading and customer account related expenses. It includes preparation of the budget and
financial statements, accounts payable and payroll, construction accounting, cash management activities and processing the daily mail.
Office Supplies & Expenses 77,665 73,127 69,115 (8,550) -11%
71,188 2,073 3/
This account includes bank charges, answering service charges, phone charges, computer and network operating expenses, software maintenance and support for the accounting
system, printed forms and material, office equipment leases and equipment maintenance expenses..
Outside Services Employed 30,883 28,039 28,330 ($2,553) -8%
29,180 $850 3%
This account includes any professional services hired from the outside such as audit or accounting services, trust services for our certificates of participation and community facilities
districts and arbitrage calculation services for the same.
Insurance 127,702 134,286 135,925 8,223 6% 139,445 3,519 3%
This account Includes annual insurance premiums for property, liability, umbrella liability, directors & officers liability, difference in conditions, boiler & machinery coverage insurance.
Injuries & Damages (Safety) 3,836 7,237 4,445 609 16% 4,615 769 4%
safety related equipment.
TOTAL $1336 674 $1299 812 $1,298,289 ($38 385) -3% $1,365,267 $66 977 5%
16
Attachment 1
PUBLIC INFORMATION AND CONSERVATION
(Electric Budget)
The Public Information and Conservation Department is responsible for outreach to the public, providing energy and water
conservation services, administration of the District's public benefits and solar photovoltaic (PV) programs, and tracking of
State and Federal energy legislation.
The department staff consists of a Public Information and Conservation Manager, a Conservation Program Administrator,
a Conservation Program Specialist, and a part-time. Conservation Customer Service Representative.
The department's capacity was increased in FY13 to staff the large portfolio of energy efficiency and conservation
programs and to support the District's increased efforts in communications and outreach. Significant progress has been
made developing the District's energy conservation programs with a continued emphasis on return on investment. New
and emerging technologies, such as LED lighting and energy controls, will be important for continued cost-effective
programs. Key business programs include: Commercial Lighting Rebate; Business Green Partners; and Commercial
Refrigeration direct -install. Key residential programs include: Residential Energy Survey (RES); Residential Green
Partners; Energy Savings Program (ESP) for income -qualified customers; Appliance Rebates; Refrigerator Recycle;
Neighborhood Resource Mobilization (Block Party); and the School Conservation Education `Trashion Shows'. Pursuant
to SB 1, the California Solar Initiative, the District continued to administer its Solar PV Rebate Program forresidential,
commercial, and non-profit/government customers.
For FY14 and FY15, the department plans to consolidate our many new and existing programs and to focus on the
delivery of these benefits to our customers. Current staff is fully utilized supporting the many program, customer
interactions, and events in which the District participates. The FY14 and FY15 budgets reflect the increased emphasis on
communications and outreach. These budgets also reflect early signs of saturation for some of the District's energy
conservation programs and added challenges to maintaining cost-effective programs given the current regulatory and
political environment. The Solar PV Rebate Program will continue. The demands on the Public Information Officer
continue to grow and, as the State responds to climate change with legislation (AB 32) and new Renewable Portfolio
Standards (RPS), so will the District through our partnerships with NCPA, CMUA, and UAMPS.
To maintain and enhance the District's public outreach programs, the Department will enhance communication to our
customers through community involvement, events, the web -site and social media (Facebook and Twitter), and traditional
communications and outreach. The Department will continue to build relationships with local and state partners and
conduct our business in an open and transparent manner.
17
ELECTRIC EXPENDITURE DETAIL
Attachment 1
BUDGET PRIOR 12 MO S BUDGET $ BUDGET % BUDGET BUDGET $ BUDGET % BUDGE
CONSERVATION 2013 ENDING 5,2013 L.2014 CHANGE CHANGE I 2015 CHANGE I CHANGE
Public Benefits - Conservation $576,572
$476,511
$521,783
($54,789)
-10%
$534,790
$13,007
2%
The account includes general energy conservation and efficiency programs and wire to water.
CA Solar Initiative - SB1 221,541
185,414
219,602
(1,939)
-1 %
221,199
1,598
1 %
This account includes District solar rebates.
Public Benefits - Research & Development 8,111
1,273
6,297
(1,814)
-22%
6,508
211
This account includes energy conservation and efficiency R&D activities.
3%
Public Benefits - Income-Qualifed 80,606
This account includes income-qualifed programs.
55,543
69,908
(10,696)
-13%
71,447
1,538
2%
Public Benefits - Renewable Power 182,310
219,286
183,421
1,111
1 %
185,295
1,874
This account includes renewable purchases and programs.
1 %
Public Benefits - Rebates 205,235
This account includes energy conservation and efficiency rebates.
178,238
184,964
(20,271)
-10%
178,257
(6,707)
-4%
Public Information 66,200
This account includes the activities of the PIO plus the website and newsletter.
63,021
89,438
23,238
35%
94,564
5,126
6%
Admin & General Salaries 45,222
37,611
36,727
(8,495)
-19%
38,658
1,932
5%
This account includes the administrative salaries to perform various administrative projects.
Office Supplies & Expenses 18,029
10,640
14,000
(4,029)
22%
14,420
420
3%
This account includes office supplies, dues, memberships and meeting and training expenses.
Office Supplies & Expenses - Leg & Reg 3,182
3,524
22,950
19,768
621 %
23,797
648
4%
This account is for legislation and regulation tracking labor.
Injuries & Damages 0
1,014
858
858 -
902
45
5%
This account Includes labor for department safety meetings, equipment and training.
General Advertising 25,452
27,586
29,750
4,298
17%
30,643
893
3%
This account includes TDPUD marketing and media activities.
Misc General Expense 5,303
6,766
5,600
297
6%
5,768
168
3%
This account includes support of community activities such as sponsorship of the Truckee Home Show, Chamber activities, etc.
TOTAL $1,437,763 $1,266,427
$1,385,297
($52,466)
-4%
$1,406,248
$20,951
2%
18
Attachment 1
ELECTRIC OPERATIONS
The Electric Operations Department is responsible for operating, maintaining, repairing and expanding the District's
electric distribution system. A primary department responsibility is to provide effective and efficient maintenance and
replacement programs and provide an effective, efficient and safe operations program.
The FY14 and FY15 Budget staffs the department with an Electric Utility Manager (also serving as Power Supply
Engineer and Assistant General Manager), a Superintendent, a Superintendent/Project Administrator, a Senior Mechanic,
a Mechanic, two Electric System Engineers, a Lead Inspector, two Electrician /Meter Technicians, three Foremen, a Lead
Lineman, a Substation Lineman, six Lineman, two Apprentices and a Contract Administrator.
The department provides work conditions and procedures that .encourage employee safety, growth, productivity, and
retention. Apprentices are trained both internal and externally. Journeymen are trained to utilize approved rubber gloving
practices. Employees are trained on underground practices and materials, as the District transitions to becoming more of
an underground utility.
During FY13, District growth continued to be sluggish and is forecasted to slowly recover in FY14 and FY15. As the
economic downturn continues the department will concentrate efforts on system maintenance, including the SCADA
reliability improvement project and the reliability of Donner Lake substation. Right-of-way maintenance to reduce outages
will be maintained, and approximately thirty poles have been identified for replacement.
Capital improvements will be implemented as identified in the Electric System Master Plan
19
ELECTRIC EXPENDITURE DETAIL
Attachment 1
ELECTRIC BUDGET I PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
OPERATIONS 2013 ENDING 5 2013 2014 CHANGE I CHANGE 2015I CHANGE I CHANGE
Operations/PM Sup & Engineering $906,681 $934,971 $922,599 $15,918 2% $956,985 $34,386 4%
This account is utilized by the electric superintendent and electric engineer for supervision, engineering and management of District electric operations and electric projects. It
also includes design and engineering labor of District electric projects.
Substation Operations/PM 193,424 134,425 155,858 (37,566) -19% 162,624 6,767 4%
This account Includes all work done on, and within, substations including snow removal, maintenance, repairs and associated materials and employee training.
Distribution Operations/PM 1,170,887 1,159,207 1,148,015 (22,872)
-2%
1,208,625 60,610 5%
This account Includes all maintenance work such as mandated programs, pole testing, tree trimming, pole clearing, small tools and employee training.
Security/Street Light Operations/PM 9,540 803 761 (8,759)
-92%
811 30 4%
This account Includes the purchase and installation of street and security lights throughout the District.
Meter Operations/PM 32,327 47,429 40,250 7,923
25%
41,799 1,550 4%
This account includes connecting and disconnecting meters, checking the operation of demand meters, meter audits where we verify the wiring and accuracy of commercial
meter installations, rebuilding of old commercial meter installations and training of meter technicians.
Customer installation Operations/PM 112,284 177,440 178,551 66,267
59%
185,926 7,376 4%
This account primarily includes the inspection of new residential services including checks of wiring code compliance. It is also used to do field investigations of customer
high
bill complaints, voltage irregularities and energy diversion.
Misc General Operations/PM 376,720 369,547 451,054 74,334
20%
480,767 29,713 7916
This account includes testing of transformer oil to determine PCB content, GIS mapping of the electric system, SCADA repairs and maintenance, cell phones qne pages. It also
includes computer hardware and software maintenance, clothing allowance, DMV physicals, meals, uniforms, land fill charges, meeting expenses, advertising, new employee
testing, employee development and training, and Underground Service Alert marking of utilities.
Maintenance of Station Equipment 25,503 11,903 11,949 (13,554)
-53%
12,394 445 4%
This account Includes labor and material to maintain the reclosers and regulators within the substations.
Maintenance of Distribution Lines 429,415 229,522 435,562 6,147
1 %
458,869 23,307 5%
This account primarily includes labor and material material for recloser repair, distribution line repair, damage tree clearing, standby labor and storm damage repair.
MaintenaceofSecurity/StreetLights 2,909 10,984 10,213 7,304
251%
10,637 424 4%
This account includes labor, materials and supplies (replacement bulbs, photocells and fixtures) for the maintenance and repair of security and street lights.
Professional Services 15,000 5,426 3,000 (12,000)
-80%
3,090 90 3%
This account includes payments to Energy Source and Power Supply consultants. It also includes UAMPS expenditures.
Injuries & Damages (Safety) 280,160 239,055 256,207 (23,953)
-9%
258,293 2,086 1%
This account Includes labor for safety meetings, safety equipment and safety meeting/training expenses.
Regulatory Commission Expense 47,784 126,342 108,012 60,228
126%
111,557 3,545 3%
This account includes staff labor and legal fees for any FERC activity.
TOTAL $3,602,634 $3,447,054 $3,722,051 $119,417
3%
$3,892,378 $170,328 5%
20
Attachment 1
INFORMATION TECHNOLOGY (IT)
(Electric Budget)
The Information Technology (IT) Department is headed by the IT/IS/GIS Operations Manager and also includes the
IT/GIS Analyst and IT/SCADA Engineer positions. A !Network & Systems Administrator position has been added to the
FY14 budget to: help reduce outside contractor costs for the District's IT needs, increase IT knowledge of systems
security, and provide additional accountability and redundancy to existing IT staff.
The highest priority for this department is to enable the electric department to operate faster, better and more cost
efficiently, while providing secure access to critical control, mapping and information systems. The departments aim is to
provide timely, relevant, and accurate information, when and where it 'is needed, to support sound decisions that improve
the quality, efficiency, cost, safety, and environmental footprint of the products and services the District delivers and uses.
Simply put, the underlying vision needed to accomplish the department's mission is: Turn data into information and
information into action.
To achieve the goals and implement the strategies in this plan, the ten guiding principles below focus on leadership and
excellence through quality of service, responsiveness, innovation, professionalism, and teamwork. These principles
require commitment not only from the District's IT professionals, but from all District employees, including the
management ranks and policy -makers.
1. Consult and advise department heads to drive IT initiatives according to business needs, goals, and objectives, and
developing a sound business case before making any new investment.
2. Foster interdepartmental cooperation in everything we do.
3. View IT from the perspective of the entire district and not from the perspective of individual departments.
4. Acquire, manage, and use technology resources economically and efficiently through standardized information
technology selection and implementation processes.
5. Securely hold and manage technology assets to protect private information.
6. Develop mechanisms and processes to share information easily within the organization and with customers and
partners.
7. Understand that availability and access to technology is a given, and design and build systems accordingly.
8. Aggregate, where feasible, to reduce duplication, and employ information technology that is flexible and
interoperable to respond quickly and efficiently to changing business needs.
9. Devise strategies to leverage investments in the District's existing technology.
10.Train, the workforce in the skills needed to effectively use IT systems and the information they contain
21
ELECTRIC EXPENDITURE DETAIL Attachment 1
IT
BUDGET
I PRIOR 12 MOS
BUDGET
$BUDGET
% BUDGET
BUDGET
$ BUDGET
%BUDGET
2013
ENDING 5.2013
2014
CHANGE
CHANGE
2015
CHANGE
I CHANGE
Engineering & SCADA Operations $60,783 $47,165
$89,235
$28,452
47%
$109,356
$20,122
23%
This account is for the operational use of SCADA, Outage Management and Engineering support.
GIS/Engineering Operations 269,337 264,653
123,176
(146,161)
-54%
131,690
8,513
This account is for the maintenance of software and data that supports engineering and SCADA.
7%
Meter Reading 8,521 11,001
This account is for the maintenance of software and data that supports meter technology and AMI.
13,447
4,926
58%
13652
'
205
2%
Customer Records 49,120 48,645
99,340
50,220
102%
94,696
(4,644)
-5%
This account is for the maintenance of software and data that supports Customer Information and Customers.
Administrative & General IT Ops 33,072 22,827
167,112
154,040
466%
213,005
25,893
14%
This account is for the maintenance of hardware and software infrastructure that supports data transport, storage
and security.
Office Supplies & Expenses 1A2,790 115,023
19,396
(83,394)
-81 %
20,506
1,110
6%
This account includes office supplies, dues, memberships, meeting and training expenses.
Outside, Services Employed 27,230 5,426
29,680
2,450
9%
29,680
0
This account is for outside professional services contracted to maintain hardware, software and data.
0%
Safety 5,193 4,502
664
(4,529)
-87%
689
25
4%
This account includes department labor for safety meetings, safety equipment and training expenses.
TOTAL $556 046 $519 242
_ $562,050
$6 004
1 %
$613,273
$51 223
9%
22
Attachment 1
1'!
23
Attachment 1
WATER OPERATIONS INTRODUCTION
The water budget projects total operating expenditures and transfers to reserve funds for FY14 and FY15 in the amount of
$11,055,894 and $11,325,336 respectively. The water budget also forecasts capital expenditures for FY14 and FY15 in
the amount of $2,589,285 and $2,652,646 respectively. For capital expenditures, $809,200 and $952,005 will be paid by
rates each year. The remaining costs will be paid from reserve funds. Operating revenues and transfers from various
reserve funds total $13,645,179 for FY14 and $13,977,981 for FY15. The monthly $5 new water meter installation
surcharge has concluded as of December 31, 2013 resulting in a 7.5% effective rate reduction. The FY14 and FY15
budget proposes a 3% rate increase for a net decrease of 4.5% and achieves an overall balanced budget.
The mechanics and hydraulics of water service is complex in a mountain environment. The District's water supply comes
from the Martis Valley in the southeast portion of the service territory. The customer base is spread over forty-six square
miles and covers an elevation change from 5,800 feet to 7,500 feet. The system currently consists of 13 wells, 215 miles
of pipeline, 36 storage tanks, and 24 pump stations. This complex system is expensive to operate, maintain, repair and
replace. It is important that the department control the operating costs to minimize future rate increases. In FY14 and
FY15, the District is receiving a return on equity of the pipeline replacement and Wire to Water efficiency programs with a
reduction in total energy usage. The General Managerwill continue as the acting Water Utility Manager.
During FY14 and FY15, the department will continue with operations and maintenance programs, system replacement
and capital projects, installation of water meters, SCADA replacement and an on -going conservation program.
24
WATER OPERATIONS REVENUE STATEMENT Attachment 1
OPERATING
BUDGET
PRIOR 12 MOS
BUDGET 1
$ BUDGET
%BUDGET
BUDGET
$BUDGET
% BUDGET
REVENUE
2013
ENDING 8.2013
2014
CHANGE
CHANGE
2075
CHANGE
CHANGE_
Residential Sales
$8,549,479
$8,525,969
$8,912,133
$362,653
4%
$9,268,618
$356,485
4%
Commercial Sales
1,195,665
1,370,209
1,414,158
218,493
18%
$1,470,724
56,566
4%
Meter Reserve Surcharge
752,100
748,883
0
(752,100)
-100%
0
0
0%
Interdepartmental Sales
2,318
2,318
2,378
60
3%
2,450
71
3%
Misc. Operating Revenue
157,530
196,858
222,924
65,394
42%
222,924
0
0%
Miscellaneous Rents
38,000
36,633
38,000
0,
0%
38,000
0
0%
Standby Revenue
161,040
157,440
157,440
(3,600)
-2%
157,440
0
0%
TOTAL OPERATING REVENUE
$10,856,133
$11,038,310
$10,747,033
($709,100)
-1%
$17,160,756
413,723
4%
Interest Income
52,409
32,333
52,409
0
0%
52,933
524
1
Transfer in from Facilites Fees - Debt - Tank Loan
150,158
150,158
0
(150,158)
-100%
0
0
0%
Transfer in from Facilities Fees & Reserve - Debt - 2006 COP
358,092
358,092
0
(358,092)
-100%
0
0
0%
Transfer in from Glenshire billing surcharge -Pipeline loan
166,786
166,786
166,786
0
0%
166,786
0
0%
Transfer in from DLAD surcharge for debt payment
800,852
800,852
800,852
0
0%
800,852
0
0%
Transfer in from DLAD billing surcharge - 2006 COPS
99,145
99,145
98,016
(1,129)
-1 %
96,615
(1,401)
-1
Transfer in from Meter Reserve Fund
578,090
492,443
394,659
(183,431)
-32%
450,379
55,720
14%
Transfer in from Capital Reserve Fund
949,571
949,571
1,337,807
388,236
41 %
1,154,737
(183,070)
-14%
Transfer in from Vehicle Reserve Fund
197,032
197,032
47,617
(149,415)
-76%
95,523
47,906
101%
TOTAL WATER REVENUE & TRANSFERS
$14,208,268
$14,284,722
$13,645,179
($563,089)
-4%
$13,977,981
$332,802
2%
25
SUMMARY OF WATER REVENUES AND EXPENSES Attachment 1
RECAP REVENUES LESS EXPENSES
BUDGET
2013
PRIOR 12 MO S
ENDING 5.2013
BUDGET
2014
$ BUDGET
CHANGE
% BUDGET
BUDGET
$ BUDGET
% BUDGET
CHANGE
2015
CHANGEI
CHANGE
WATER REVENUES & TRANSFERS
$14,268,268
$14,284,722
$13,645,179
($563,089)
-4%
$13,977,981
$332,802
2%
LESS EXPENSES
Board of Directors
98,275
89,653
113,066
14,791
15%
126,957
$13,891
12%
General Management
452,934
448,678
443,378
(9,556)
-2%
462,306
$18,928
4%
Administrative Services
1,216,637
1,128,529
1,126,254
(90,383)
-7%
1,184,377
$58,123
5%
Conservation
360,166
268,700
319,644
(40,522)
-11%
332,150
$12,506
4%
Water Operations
4,776,660
4,964,373
4,648,458
(128,202)
-3%
4,741,387
$92,929
2%
IT/GIS
432,902
358,333
554,441
121,539
28%
613,292
$58,851
11
Interdepartmental Rent (Appendix 1)
370,070
370,070
381,172
11,102
3%
386795
$7,623
2%
TOTAL OPERATING EXPENSES
$7,707,644
$7,628,336
$7,586,413
($127,231)
-2%
$7,849,265
$262,852
3%
Debt Service (Appendix IX)
3,319,365
3,319,365
3,323,165
3,800
0%
3,325,365
$2,200
0%
Transfer to Vehicle Reserve Fund
142,055
142,055
146,316
4,261
3%
150,706
$4,390
3%
Transfer to Water Meter Reserve Fund
752,100
752,100
0
(752,100)
-100%
0
$0
-
Transfer to Water Capital Reserve
562,414
562,414
0
(562,414)
-100%
0
$0
-
TOTAL EXPENSES & TRANSFERS
$12 483 578
$12 404,270
$11,055,894
($1,427 684)
-11 %
$11,325,336
$269 442
2%
NET AVAILABLE FOR CAPITAL
$1 724 690
$1 880,452
$2,589,285
$864 595
50%
$2,652,646
$63 361
2%
26
Attachment 1
BOARD OF DIRECTORS
(Water Budget)
This section will describe specific water issues within the FY14 and FY15 budgets. The narrative contained in the electric
portion of the budget describes the general function and organization of the Board of Directors. These descriptions apply
to the water division also.
Several challenges exist for the Water Utility in FY14 and FY15. These challenges include: 1) continue to monitor and
manage the cash position; 2) continue the rollout of the Water Meter Installation Project & the SCADA replacement project
and 3) continue to repair deteriorated water distribution pipelines (all of the 2006 COP have been spent). The District
Pipeline Replacement — 2014 project includes a number of pipeline segments for a total replaced footage of 4,700.
Planned funding source is the Capital Replacement Fund.
27
WATER EXPENDITURE DETAIL
Attachment 1
PRIOR 12 MO B
BOARD OFDIRECTORS B
T
2073ET ENDING 5.2013 2014ET CHANGE CHANGET
[!B1,1111,1151 05
CHANGE
CHANGE
Outside Services Employed $12,500 $5,050 $12,500 $0 0%
$12,500
$0
This account Is utilized to reflect costs associated with the District's general counsel attendance at board meetings and his performance of research on legal issues
0%
presented at the board level.
Miscellaneous General Expenses 85,775 84,603 100,566 14,791 17%
114,457
$13,891
14%
This account covers compensation and benefits paid to directors, election, annual employee recognition dinner, training and conferences attended by directors, minor
office supplies and equipment.
TOTAL $98 275 $89 653 $113,066 $14 791 75%
$126,957
$73 891
12%
28
Attachment 1
GENERAL MANAGEMENT
(Water Budget)
This section will describe specific water issues within the FY14 and FY15 budgets. The narrative contained in the electric
portion of the budget describes the general function and organization of the General Management. These descriptions
apply to the water division also.
The largest issues facing the Water Department in FY14 and FY15 will be continued work on the Water Meter Installation
Project and continuing field work for the SCADA Replacement Project. Currently, over 93% of customers in the District
have been fitted with water meters. Retrofitting the remaining 7% of homes will continue through 2018. Field work for the
SCADA replacement project started in FY13 and will continue through several budget cycles.
The General Manager has been working with the Board, the Community, and the Public Information and Conservation
Department in developing both consumer based and system wide conservation measures. The success of these
measures has, and will continue to have a significant impact on rates and future Water Department Budgets. Overall
water production is down 19% compared to 2008. Water Department revenues for FY14 and FY15 are projected to be
1 % less than the FY13 budget.
The Water Utility achieved a stable financial condition by planning; setting revenue; debt and reserve goals; and
implementing appropriate financial procedures to assure responsible financial management. The Vehicle Replacement
Fund was established in 2009 to finance the replacement of District vehicles without adding additional external debt.
Seven vehicles were replaced during FY12 and FY13. Eleven vehicles are planned for replacement during the upcoming
budget cycle.
29
WATER EXPENDITURE DETAIL
Attachment 1
GENERAL
I B 20 3ET
PRIOR 12 MO
BUDGET
F
UDGE
BUDGET
MANAGEMENT
ENDING 5 2013
2014CHANGET=CHAET
20
CHANGE
CHANGE
Administrative & General - Salaries $332,877 $344,018 $335,537
$2,660 1 %
$352,857
$17,321 5%
This account is used to charge general administrative staff time other than safety and board related activities.
Office Supplies & Expenses 30,123 31,690 31,939
1,816 6%
31,805
(134) 0%
This account is used to cover cell phone use, computer expenses, dues & memberships including LAFOO, industry meetings, office
supplies, postage, training,
assessment, personnel expenses and safety .
Outside Services Employed 42,000 35,346 31,500
(10,500) -25%
32,000
500 2%
This account is used to charge the costs of general counsel to review contracts and agreements, property issues, insurance claims, bid issues, capital contract issues
and union matters.
Injuries & Damages (Safety) 18,500 15,445 21,679
3,179 17%
22,114
435 2%
This account includes labor for department safety meetings and training and the organization's wellness program.
General Advertising Expenses 3,461 4,749 3,950
489 14%
3,986
36 1
This account is used for the cost of publishing ordinances, surplus material, and other legal ad requirements.
Misc General Expenses 18,974 17,430 18,774
(200) -1 %
19,545
770 4%
This account is used to perform board related activities such as preparing meeting minutes, resolutions and ordinances; it is also charged with dues
and memberships in electric utility industry organizations.
TOTAL $445,935 $448 678 $443,379
($2,556J -1 %
$462,307
$18 928 4%
30
Attachment 1
ADMINISTRATIVE SERVICES
(Water Budget)
This section will describe specific water issues within the FY14 and FY15 budgets. The narrative contained in the electric
section of the budget describes the general function and organization of Administrative "Services. These descriptions apply
to the water division also.
Beginning in FY09, residential water meters were installed. Over 93% of all customers have a meter and will be billed
volumetrically. The remaining 7% will be installed by FY18 by existing water operations employees.
The newly installed residential water meters identify leaks or malfunctioning stop -and -drain valves. Letters are sent to
customers who have possible leaks so that they may quickly identify and correct problems. The District will implement
software in FY14 that will allow customers to view their own water consumption over the Internet to help identify leaks and
monitor water conservation efforts.
31
WATER EXPENDITURE DETAIL
Attachment 1
ADMINISTRATIVE
SERVICES
I BUDGET
PRIOR 12 MO
BUDGET
$ BUDGET
B
ENDING 5 2073
CHANGE
CHANGE
2075ET
CHANGE
CHANGET
Meters/Services Operations Expenses $3,567 $0 $4,715 $1,148 32%
$4,963 $248
This account is used by the meter readers to charge their time to perform meter connects, disconnects and service transfers. It is also used for investigating customer high
5%
bill complaints.
Customer Account Operations Expense -Salaries 71,166 85,734 77,742 6,576 9%
80,697 2,955 4%
This account includes the management staff supervision of the customer service and billing functions.
Meter Reading Expense 27,654 3,386 3,450 (24,204) -88%
3,604 154 4%
This account is used to charge meter reading expenses which includes meter reader labor, overheads, and the hardware and software that supports the meter readers; it also
includes their clothing allowance, uniform expenses, vehicle expenses and training.
Customer Records & Collections Expense 406,188 410,756 418,943 12,755 3%
440,578 21,635 5%
This account includes the major expenses involved in serving our customers. Included are answering and directing phone calls, answering customer questions, customer
account setup expenses, taking and processing customer payments, creating connect, disconnect and transfer paperwork for the crews, creating and reviewing bills, expenses
related to the printing and mailing of the bills, account collection expense, billing software and hardware support, standby billing expenses, billing equipment maintenance
expenses, printed billing and collection forms, billing postage and customer service staff training.
Customer Records & Collections - Meter Readers 31,185 522 0 (31,185) -100 %
0
This account includes the meter readers labor and overheads to deliver 48 hour notices and perform disconnect and reconnects relating to non-payment of utility bills.
0
Provision for Bad Debts 46,355 14,065 11,550 (34,805) -75%
11,897 347 3%
This account represents the amount of uncollectable bills for the year.
Administrative & Operations General -Salaries 341,975 345,372 339,557 (2,418) -1 %
364,209 24,652 7%
This account includes most of the labor for the administration department except meter reading and customer account related expenses. It includes preparation of the
budget and financial statements, accounts payable and payroll, construction accounting, cash management activities, processing the daily mail.
Office Supplies & Expenses 77,664 59,959 69,115 (8,549) -11 %
71,188 2,073 3%
This account includes bank charges, answering service charges, phone charges, computer and network operating expenses, software maintenance and support for the
accounting system, printed forms and material, office equipment leases and equipment maintenance expenses.
Outside Services Employed 30,883 54,314 26,330 ($2,553) -8%
29,180 850 3%
This account includes any professional services hired from the outside such as audit or accounting services, trust services for our certificates of participation and community
facilities districts and arbitrage calculation services for the same.
Insurance 176,723 150,023 170,705 (6,018) -3%
175,826 5,121 3%
This account Includes annual insurance premiums for property, liability, umbrella liability, directors & officers liability, difference in conditions, boiler & machinery coverage
insurance.
Injuries & Damages (Safety) 3,277 4,398 2,147 (1,130) -34%
2,236 89 4%
This account Includes costs for safety training, Department of Transportation Drug and Alcohol training, worker's compensation expenses for employees who have been
injured and safety related equipment.
TOTAL $1,216,637 $1,128,529 $1,126,254 ($90,383) -7%
$1,184,377 $58,123 5/
32
Attachment 1
PUBLIC INFORMATION AND CONSERVATION
(Water Budget) .
This section will describe specific water conservation issues within the FY14 and FY15 budgets. The narrative contained
in the electric section of the budget describes the general function and organization of Public Information and
Conservation. These descriptions apply to the water division also.
Significant progress has been made developing water conservation programs such as Water Efficient Toilet Rebate,
Water Efficient Toilet Exchange, Customer Water Leak Repair Rebate, and Green Partners Water programs. In addition,
the District continues to develop the Patricia S. Sutton Conservation Garden and has used this educational tool to host
multiple events and educate the public on how to have beautiful landscaping and save water.
The combined impacts of water main -line replacements, the water -meter effect, and water conservation programs have
lowered water consumption by -30% in recent years. This dramatic reduction has allowed the District to maximize
existing infrastructure and avoid capital expenses. However, the reduced water use also means that existing and future
water conservation efforts need to be more targeted towards maximizing return on investment while addressing the
District's peak summer water use due, mostly, to customer irrigation.
Starting in late FY10, significant public outreach was conducted around the new Martis Valley Groundwater Management
Plan (GMP)/model and the collaborative effort between the partner agencies (Placer County Water Agency, Northstar
CSD, and TDPUD). The partner agencies each adopted the GMP in early FY13 and the model is expected to be finalized
in late FY13. This effort will continue in FY14 and FY15 with the implementation of the GMP actions, the continuation of
the Stakeholder Working Group (SWG), and the roll -out of the model to the public and.SWG. The District will continue our
communication and outreach on water main line replacement projects, wetlands, and general water supply/quality issues.
The District continues to track water legislative and regulatory activities related activities mainly through our membership
and participation in the California Municipal Utilities Association (CMUA) and California/Nevada American Water Works
Association (CA/NV AWWA). Key current and pending issues include the California Bay/Delta Plan, the need for a new
water bond or public benefits charge, emerging water quality standards, and conservation mandates.
33
WATER EXPENDITURE DETAIL
Attachment 1
CONSERVATIONGET
BUDGET
PR
I ENDING 5.2013
BUDGET
PN1111hNF1
%CRUD
CHANGE
CHANGET
20G
CHANGE
HANGE
Water Conservation $246,914
This account includes water conservation & efficiency programs.
$167,108
$183,113
(63,801)
-26%
$188,648
5,535
3%
Public Information 66,200
This account includes the activities of the PIO plus the website and newsletter.
61,606
89,438
23,238
35%
94,564
5,126
6%
Admin & General Salaries 19,381
This account includes the administrative salaries to perform various administrative projects.
21,660
15,740
(3,641)
-19%
16,568
828
5%
Office Supplies & Expenses 7,727
This account includes office supplies, dues, memberships and meeting and training expenses.
4,346
6,000
(1,727)
-22%
6,180
180
3%
Office Supplies & Expenses - Leg & Reg 1,364
573
9,636
8,472
621 %
10,199
363
This account is for legislation and regulation tracking labor.
4%
Injuries & Damages 0
This account Includes labor for department safety meetings, equipment and training.
766
368
368
-
387
19
5%
General Advertising 10,908
This account includes TDPUD marketing and media activities.
11,241
12,750
1,842
17%
13,133
383
3%
Misc General Expense 2,273 1,400 2,400
This account includes support of community activities such as sponsorship of the Truckee Home Show, Chamber activities, etc.
127
6%
2,472
72
3%
TOTAL $354 767
$268,700
$319,644
($35123J
-10%
$332,150
$12,506
4%
34
Attachment 1
WATER OPERATIONS
The main objective for Water Operations is to provide an adequate, reliable and high quality water supply and
distribution system to meet current and future needs. The objective will be accomplished by maintaining and
implementing the current Water Master Plan, including the required facilities to supply current and future demands,
and by providing effective and efficient operation, maintenance and replacement programs.
The Water Department is organized into three groups: 1) Distribution system operations, maintenance and repairs;
2) Facilities operation, maintenance and repair, including water quality and treatment facilities; and 3) System
engineering and planning.
The FY14 and FY15 Budget staffs the department with a Water Utility Manager (also serving as General
Manager), a System Engineer, a Superintendent, a Quality and Testing Inspector, an Operations Foreman, an
Operations Leadman, two Operations Service Technicians, a Distributions Foreman, a Distribution Leadman, and
five Distribution Service Technicians..
The Water Department's operational, distribution, and engineering staffs are licensed by the California Department
of Public Health to operate and maintain the District water system. This requires staff to participate regularly in
updated training and to maintain operator certifications. Staff is also continually trained on water system safety
procedures and OSHA standards. This training ensures the workforce is qualified and productive, and it provides
safe work conditions and procedures that encourage employee growth, productivity and retention.
The main challenges for the Operations Group in FY14 and FY15 will be the continued progress toward
completing the SCADA replacement project and meter installation program. The department will continue to
upgrade aging and undersized water distribution mains through the Capital Pipeline Replacement Projects and
pursue the development of an additional water supply, both of which are multi -year programs.
35
WATER EXPENDITURE DETAIL
Attachment 1
WATER BUDGET PRIOR 12 MOS BUDGET
OPERATIONS 2013
$BUDGET % BUDGET
BUDGET
$BUDGET
%BUDGET
ENDING 5.2013 2014
CHANGE CHANGE
2015
CHANGE
CHANGE
Operations Supervision & Engineering $197,486 $187,855 $239,631
$42,345
21 %
$267,091
$27,260
This account is utilized by the water manager, superintendent and engineer for supervision, engineering and management of District water
system.
11 %
Facilities Operations 754,969 776,607 624,014
(130,955)
-17%
648,356
24,342
4%
This account includes the operation of wells, pump stations, water treatment, water quality, DHS reports and fees and water quality reports.
It also includes snow removal
and
related employee training.
Power Supply 1,474,241 1,313,894 1,306,425
(167,816)
-11%
1,306,646
223
0%
This account includes the cost of electrical power for the operation of the wells and pump stations.
Distribution Operations/PM 487,410 625,822 616,629
129,219
27916
608,397
(8,232)
-1%
This account includes the labor and materials to operate the water distribution system.
Misc General Operations/PM 204,410 280,700 253,530
49,120
24%
260,439
6,909
3%
This account includes a variety of items such as environmental compliance, GIS mapping of the water system, SCADA repairs and maintenance,
cell phones, pagers,
computer hardware and software, clothing allowance, DMV physicals, meals, uniforms, land fill charges, meeting expenses, advertising and
testing for new employees,
training, and Underground Service Alert marking of utilities and associated fees and costs.
Meters/Service Operation 146,352 95,926 86,749
(59,603)
-41%
90,135
3,386
4%
Maintenance of Operations Sup & Engineering 186,536 164,746 95,886
(90,650)
-49%
101,365
5,479
6%
Used by water manager, superintendent and engineer for supervision, engineering and management of District water system.
Maintenance of Sources 770,800 640,344 814,764
43,964
6%
844,184
29,420
4%
This account includes the maintenance and repair of pumps, motors, electrical control equipment and building repair.
Maintenance of Distribution Lines 452,214 362,868 493,925
41,711
9%
494,789
863
0%
This account includes the maintenance and repair of distribution line leaks, broken fire hydrants, etc.
injuries & Damages 102,242 99,715 116,705
14,463
14%
119,982
3,278
3%
This account includes labor for safety meetings, equipment and training expenses.
Maintenance of District Office Building (Div 1) 528,922 415,896 477,261
(51,661)
-10%
505,193
27,933
6%
TOTAL $5,305,582 $4,964,373 $5,125,718
(179,864J
-3%
$5,246,580
$120,862
2%
36
Attachment 1
INFORMATION TECHNOLOGY (IT)
(Water Budget)
The Information Technology (IT) Department is headed by the IT/IS/GIS Operations Manager and also includes the
IT/GIS Analyst and IT/SCADA Engineer positions. A Network & Systems Administrator position has been added to the
FY14 budget to: help reduce outside contractor costs for the District's IT needs, increase IT knowledge of systems
security, and provide additional accountability and redundancy to existing IT staff.
The highest priority for this department is to enable the water department to operate faster, better and more cost
efficiently, while providing secure access to critical control, mapping and information systems. The departments aim is to
provide timely, relevant, and accurate information, when and where it is needed, to support sound decisions that improve
the quality, efficiency, cost, safety, and environmental footprint of the products and services the District delivers and uses.
Simply put, the underlying vision needed to accomplish the department's mission is: Turn data into information and
information into action.
To achieve the goals and implement the strategies. in this plan, the ten guiding principles below focus on leadership and
excellence through quality of service, responsiveness, innovation, professionalism, and teamwork. These principles
require commitment not only from the District's IT professionals, but from all District employees, including the
management ranks and policy -makers.
1. Consult and advise department heads to drive IT initiatives according to business needs, goals, and objectives, and
developing a sound business case before making any new investment.
2. Foster interdepartmental cooperation in everything we do.
3. View IT from the perspective of the entire district and not from the perspective of individual departments.
4. Acquire, manage, and use technology resources economically and efficiently through standardized information
technology selection and implementation processes.
5. Securely hold and manage technology assets to protect private information.
6. Develop mechanisms and processes to share information easily within the organization and with customers and
partners.
7. Understand that availability and access to technology is a given, and design and build 'systems accordingly.
8. Aggregate, where feasible, to reduce duplication, and employ information technology that is flexible and
interoperable to respond quickly and efficiently to changing business needs.
9. Devise strategies to leverage investments in the District's existing technology.
10.Train the workforce in the skills needed to effectively use IT systems and the information they contain
37
WATER EXPENDITURE DETAIL Attachment 1
IT
BUDGET
PRIOR 12 MOS
BUDGET
$BUDGET
% BUDGET
1
BUDGET
$ BUDGET
% BUDGET
2013
ENDING 5.2013
2014
CHANGE
CHANGE
2015
CHANGE
CHANGE
Engineering & SCADA Operations $43,016 $8,384
$126,160
$83,144
193%
$156,903
$30,743
This account is for the operational use of SCADA, Outage Management and Engineering support.
24%
GIS/Engineering Operations 259,500 179,521
90,483
(169,017)
-65%
99,401
8,918
10%
This account is for the maintenance of software and data that supports engineering and SCADA.
Meter Reading 15,670 13,190
33,360
17,690
113%
33,555
195
1%
This account is for the maintenance of software and data that supports meter technology and AIAL
Customer Records 49,120 51,215
88,622
39,502
80%
84,248
(4,374)
-5%
This account is for the maintenance of software and data that supports Customer Information and Customers.
Administrative & General IT Ops . 7,000 0
171,670
164,670
2352%
196,126
24,456
14%
This account is for the maintenance of hardware and software infrastructure that supports data transport, storage and security.
Office Supplies & Expenses 70,996 106,023
17,200
(53,796)
-76%
16,090.
(1,110)
-6%
This account includes office supplies, dues, memberships, meeting and training expenses.
Outside Services Employed 0 0
26,320
26,320
-
26,320
0
This account is for outside professional services contracted to maintain hardware, software and data.
0%
Safety 0 0
This account includes department labor for safety meetings, safety equipment and training expenses.
625
625
-
649
24
4%
TOTAL $445 302 $358 333
$554,441
$109 139
25%
$613,292
$58 851
11
38
Attachment 1
39
ELECTRIC CAPITAL PLAN
Attachment 1
SOURCE OF FUNDS
SOURCE OF FUNDS
BUDGET 2014
BUDGET 2015
Operations
Customer Contributions
OP
CC
$3, 065, 081
$2, 783,476
Vehicle Reserve
VR
573,462
608,545
Total Source of Funds
478,816
$4,117,359
68,011
$3,460,032
USE OF FUNDS
ELECTRIC OPERATIONS;
SOURCE OF FUNDS
BUDGET 2014
BUDGET 2015
New Services - BWO
CC
$30,541
$32,033
Commercial Services - BWO
CC
7,853
8,299
Meter Test & Purchase - BWO
CC
49,524
51,108
Meter Test & Purchase
OP
21,225
21,904
Purchase & Ins. Transformers - BWO
CC
43,560
45,291
Purchase & Ins. Transformers
OP
18,668
19,410
Development Agreements
CC
412,024
439,202
Flat Fee Construction - BWO
CC
23,854
26,178
Secondary Poles & Conductors - BWO
CC
6,106
6,433
Conduit & Boxes - BWO
OP
7,963
8,349
Line Extension & Upgrades
OP
263,568
278,480
Pole Replacements
OP
98,047
104,826
Various District Projects
OP
151,505
160,024
Electric Master Plan Projects
OP
483,814
562,820
Reclosers & Regs - Field Scada
OP
93,640
95,644
Distribution Repl & Improvement
OP
396,294
417,567
Upgrades Donner Lake Substation
OP
348,498
899,491
Anciliary SCADA Hub
OP
201,936
0
Vehicles
VR
478,816
68,011
Subtotal
$3,137,433
$3,245,069
40
ELECTRIC CAPITAL PLAN
Attachment 1
BUILDING MAINTENANCE: SOURCE OF FUNDS BUDGET 2014 BUDGET 2015
Access Door Control OP $47,705 $0
Warehouse Lighting Project (Conservation Dept) OP 0 10,000
Improve Customer Entrance OP 47,705 0
Subtotal $95,411
$10,000
IT:
AutoCad Upgrade
Communication Upgrade - Unification
Communication Upgrade - Radios
Communication Upgrade - Phone System
Data/SCADA Hub
Digital Media Extension
Network Infrastructure Development
NISC Smart Hub
SCADA Reliability Improvement
SCADA Site Security Camera Project
USA Ticket Integration
Electric AMI
SCADA Operations Center
Subtotal
SOURCE OF FUNDS BUDGET 2014 BUDGET 2015
OP
$15, 000
$0
OP
77,072
0
OP
232,704
0
OP
157,427
0
OP
150,076
0
OP
13,936
6,397
OP
53,273
64,856
OP
4,816
0
OP
165,090
0
OP
4,452
84,079
OP
10,669
0
OP
0
41,975
OP
0
7,655
$884,515
$204,963
Total Capital Projects & Equipment $4,117,359 $3,460,032
41
Attachment 1
42
SOURCE OF FUNDS
Attachment 1
SOURCE OF FUNDS I BUDGET20141 BUDGET 2015
Operations OP $ 809,200 $ 952,005
Vehicle Reserve Fund VR 47,617 95,523
Meter Reserve MR 394,659 450,379
Capital Reserve Fund CR 1,337,807 1,154 737
Total Source of Funds $2,589,284 $2,652,644
USE OF FUNDS
WATER OPERATIONS:
Water Meters
Pipeline Replacement
Donner View Replacement
Misc Facility Remodel
Northside Well Building Replacement
Vehicles
Subtotal
IT:
AutoCad Upgrade
Digital Media Extension
NISC Smart Hub
SCADA Reliability Improvement
SCADA Replacement Project
SCADA Site Security Camera Project
USA Ticket Integration
SCADA Operations Center
SOURCE OF FUNDS BUDGET 2014 BUDGET 2015
MR
$ 394,659 $
450,379
CR/OP
1,208,933
1,052,564
CR
156,637
-
CR
64,762
-
CR
-
368,957
VR
47,617
95,523
$ 1,872,609 $
1,967,423
OP
15,000
0
OP
13,936
6,397
OP
4,816
0
OP
165,090
0
OP
502,713
587,089
OP
4,452
84,079
OP
10,669
0
OP
0
7,655
$ 716,675 $
685,221
Total Capital Projects & Equipment $2,589,284 $2,652,644
43
Attachment 1
44
Attachment 1
2014 APPENDIX 1
INTERDEPARTMENTAL RENT
DISTRICT HEADQUARTERS;
Building operation/PM/repair
Depreciation of jointly used assets
Building rental income
TOTAL COSTS
477,261
(1,600)
$762, 345
The above costs are paid by the Electric Utility, the Water Utility is
charged with 50%, which is $381,172 through a monthly rental charge
of $31,764
45
Attachment 1
2015 APPENDIX 1
INTERDEPARTMENTAL RENT
DISTRICT HEADQUARTERS:
Building operation/PM/repair
Depreciation of jointly used assets
Building rental income
TOTAL COSTS
5057193
273,997
(1,600)
$777, 590
The above costs are paid by the Electric Utility, the Water Utility is
charged with 50%, which is $388,795 through a monthly rental charge
of $32,400
46
Attachment 1
APPENDIX 2
BUDGETED POSITIONS BY DEPARTMENT
BUDGET 2t�14 .
BUDGET 20 f5
ADMINISTRATION
General Manager
$218,348
$224,898
Project Manager
98,985
101,955
Executive Secretary
77,565
79,893
Human Resources Administrator
98,883
106,794
ADMINISTRATIVE SERVICES
Admin Services Manager
173,447
178,651
Senior Accountant/Accounting Analyst
96,572
99,470
Customer Services Manager
91,971
94,732
Work Order Accounting Supervisor
74,298
76,527
Work Order Clerk
51,771
Accounting/Computer Operations Supervisor
74,298
76,527
Customer Billing Supervisor
74,298
76,527
Customer Serv/Collections Supervisor
74,298
76,527
Senior Clerk (3)
183,306
188,804
General Clerk (3)
166,375
174,273
Meter Reader Coordinator
65,749
67,721
Wharehouse/Utility Worker
59,638
64,409
Buyer/Clerk
74,298
76,527
Overtime
11,241
11,588
CONSERVATION
Public Information and Conservation Manager 146,257 150,644
Conservation Administrator 81,442 83,886
Conservation Services Representative 64,158 69,291
Conservation Services Representative Water (1/2 FTE) 23,370 25,240
Overtime 9,375 10,125
ELECTRIC OPERATIONS
Power Supply Engineer/Asst General Manager
191,212
196,949
Electric Superintendent/Project Administrator
142,678
146,958
Electric Superintendent
142,682
146,962
Electric System Engineer
149,816
154,311
Electric Engineer
120,318
123,926
Lead Inspector
107,099
110,313
47
APPENDIX 2
BUDGETED POSITIONS BY DEPARTMENT
POWER SUPPLY
Attachment 1
IT/IS/GIS Operations Manager
132,658
136,637
IT/SCADA Engineer
109,136
117,867
IT/GIS Analyst
79,920
82,318
Network & System Administrator
80,001
86,401
WATER OPERATIONS
Water System Engineer
153,568
158,176
Water Superintendent
103,938
112,253
Water Quality Inspector
97,148
100,063
Water Foremen (2)
194,297
200,125
Water Leadmen (2)
172,020
177,183
Water Service Technicians (8)
639,359
658,545
Mechanic
90,316
93,026
Assistant Mechanic
76,124
78,408
Facilites Maintenance/Relief Utility Worker
65,749
67,721
Seasonal Worker 1
29,087
29,959
Seasonal Worker II
25,131
Standby/Overtime
141,814
146,070
TOTAL $6,710,899 $6,998,284
48
VALUE OF BENEFITS
Medical /Dental insurance
Vision insurance
Long term disability
Life insurance
Longevity
FICA
Fed Med
Worker's compensation insurance
Pension
Other Post Employment Benefits
Value of non -productive labor
(vacation, sick leave, holiday)
TOTAL VALUE OF BENEFITS
PRODUCTIVE LABOR
Recommended labor (Appendix II)
Less value of non -productive labor
TOTAL PRODUCTIVE LABOR
PAYROLL OVERHEAD
(Value of benefits/productive labor)
BENEFITS AS A PERCENT OF TOTAL LABOR AND BENEFITS
Attachment 1
$1, 796, 953
36,000
28,298
43,470
21,710
385,292
96,522
174,208
1,960,042
95,541
949,710
$5, 587, 745
$6, 710, 899
(949, 710)
$5, 761,188
96,99
49
49
P118yl��,02910 �110Mw
VALUE OF BENEFITS
Medical /Dental insurance
Vision insurance
Long term disability
Life insurance
Longevity
FICA
Fed Med
Worker's compensation insurance
Pension
Other Post Employment Benefits
Value of non -productive labor
(vacation, sick leave, holiday)
TOTAL VALUE OF BENEFITS
PRODUCTIVE LABOR
Recommended labor (Appendix II)
Less value of non -productive labor
TOTAL PRODUCTIVE LABOR
PAYROLL OVERHEAD
(Value of benefits/productive labor)
BENEFITS AS A PERCENT OF TOTAL LABOR AND BENEFITS
Attachment 1
$1,910,949
36,360
28,998
45,233
22,770
400,653
100,894
188,565
2,095,193
95,541
992,526
$5, 917, 682
$6, 998, 284
(992, 526)
$6, 005, 758
98.53
50
s0
Attachment 1
2014 APPENDIX 4
TRANSPORTATION OVERHEAD
This appendix assumes that the cost of operating, maintaining and replacing District vehicles and equipment
will be recognized as an overhead charged against direct labor that uses the vehicles.
TRANSPORTATION & EQUIPMENT EXPENSE
Vehicle operation, repair, fuels & misc expenses
Insurance
Replacement (depreciation expense)
TOTAL TRANSPORTATION EXPENSE
DIRECT LABOR HOURS
General Manager
Administrative Services
Conservation
Electric Operations
Water Operations
Power Supply
TOTAL DIRECT LABOR HOURS
TRANSPORTATION/EQUIPMENT OVERHEAD PER HOUR COST
($966,563 DIVIDED BY 79,442)
$697,410
19,013
250.140
$966,563
5,002
2,813
530
33,818
36,028
4,752
82,943
$11.65
51
2015 APPENDIX 4
TRANSPORTATION OVERHEAD
This appendix assumes that the cost of operating, maintaining and replacing District vehicles and equipment
will be recognized as an overhead charged against direct labor that uses the vehicles.
TRANSPORTATION & EQUIPMENT EXPENSE
Vehicle operation, repair, fuels & misc expenses
Insurance
Replacement (depreciation expense)
TOTAL TRANSPORTATION EXPENSE
DIRECT LABOR HOURS
General Manager
Administrative Services
Conservation
Electric Operations
Water Operations
Power Supply
TOTAL DIRECT LABOR HOURS
TRANSPORTATION/EQUIPMENT OVERHEAD PER HOUR COST
($1,005,168 DIVIDED BY 78,588)
$735, 635
19,393
250,140
$1,005,168
5,002
2,813
530
331838
34,806
5,413
82,402
$12.20
Attachment 1
52
2014 APPENDIX 5
ADMINISTRATIVE OVERHEAD
COMMON SUPPLY COSTS:
Purchasing/Warehousing of Common Supplies
Labor
Accounts Payable
Overhead:
Labor
Administrative
Warehousing Operating Costs
Utilities & Building Maintenance
Miscellaneous (insurance)
Subtotal
Common Supplies
Outside staff supplies
Inside staff supplies
Joint department supplies
Subtotal
TOTAL COMMON SUPPLY COSTS
TOTAL PRODUCTIVE LABOR
ADMINISTRATIVE OVERHEAD
Attachment 1
$113,772
6,947
110,347
5,802
28,283
5,403
$270, 554
$8, 752
5,871
8,357
$22, 980
$293, 534
$5, 761,188
5.10%
53
2015 APPENDIX 5
ADMINISTRATIVE OVERHEAD
COMMON SUPPLY COSTS:
Purchasing/Warehousing of Common Supplies
Labor
Accounts Payable
Overhead:
Labor
Administrative
Warehousing Operating Costs
Utilities & Building Maintenance
Miscellaneous (insurance)
Subtotal
Common Supplies
Outside staff supplies
Inside staff supplies
Joint department supplies
Subtotal
TOTAL COMMON SUPPLY COSTS
TOTAL PRODUCTIVE LABOR
ADMINISTRATIVE OVERHEAD
Attachment 1
$119,801
7,155
118,040
6,146
29,588
5,565
$286,296
$9,015
6,047
8,608
$23, 669
$309, 965
$6, 005, 758
5.16%
54
2014 APPENDIX 6
CONSTRUCTION OVERHEAD
Step 1 General direction and general construction costs from budget:
Electric Operations $48,935
Water Operations 46,028
Total
$94,963
Step 2 Determine capitalized labor as a percent of total labor:
Capitalized
Labor = $814,199 = 22.27%
Total Electric & Water Labor $3,655,329
Step 3 Determine construction overhead to be capitalized.
Total General direction & construction costs $94,963
of labor to be capitalized 22.27%
General direction & construction costs to capitalize $21,152
Construction accounting costs to capitalize 111,046
$132,198
Step 4 Calculate construction overhead to be applied to capital improvements:
Capital
Overhead = $132,198 =
Capital Labor $814,199
CONSTRUCTION OVERHEAD = 16,24
16.24
Attachment 1
55
2015 APPENDIX 6
CONSTRUCTION OVERHEAD
Step 1 General direction and general construction costs from budget:
Electric Operations $50,829
Water Operations 47,306
Total $98,135
Step 2 Determine capitalized labor as a percent of total labor:
Capitalized
Labor = $943, 697
= 24.98
Total Electric & Water Labor $3,777,779
Step 3 Determine construction overhead to be capitalized:
Total General direction & construction costs
$98,135
of labor to be capitalized
24.98%
General direction & construction costs to capitalize
$24,514
Construction accounting costs to capitalize
175,851
$200, 366
Step 4 Calculate construction overhead to be applied to capital improvements:
Capital
Overhead = $200,366
= 21.23%
Capital Labor $943,697
CONSTRUCTION OVERHEAD =
21.23
Attachment 1
56
Attachment 1
APPENDIX 7
ELECTRIC DEBT SCHEDULE
Principal and Interest Payments
Refinanced Pension
Liability
YEAR
TOTAL
2014
863,150
863,150
2015
894,725
894,725
2016
927,300
927,300
2017
960,675
960,675
2018
995,650
995,650
2019
1,030,975
1,030,975
2020
1,067,425
1,067,425
2021
1,104, 775
1,104, 775
2022
562,725
562,725
8,407,400
8,407,400
Loan Descriptions:
In 2011, an existing pension liability was refinanced saving the District more than $1 million over the term.
Debt Payments:
Funded by electric and water rates.
57
Attachment 1
APPENDIX 8
WATER DEBT SCHEDULE
Principal and Interest Payments
2066 2006 2006 DWR-SRF DWR MSG MSG
COP COP COP DONNER LAKE PROP 55 #1551 #1552
YEAR
Rates
FF
Assmt
Assmt
Rates
FF Assmt
TOTAL
2014
1,441,798
359,075
98,016
800,852
306,481
150,158 166,786
3, 323,165
2015
1,445,599
358,875
96,615
800,852
306,481
150,158 166,786
3,325,365
2016
1,440,403
356,594
99,692
800,852
306,481
150,158 166,786
3,320,965
2017
1,441,699
356,070
98,120
800,852
306,481
150,158 166,843
3,320,222
2018
1,440,404
356,284
96,801
800,852
306,481
3,000,822
2019
1,443,958
355,324
100,207
800,852
306,481
3,006,821
2020
1,441,399
357,617
97,973
800,852
306,481
3,004,321
2021
1,430,369
356,179
96,216
800,852
153,241
2,836,856
2022
703,445
358,008
99,060
800,852
1,961,366
2023
704,873
358,672
97,837
800,852
1,962,235
2024
701,233
359,233
100,297
800,852
1,961,615
2025
704,966
360,884
97,925
800,852
1,964,627
2026
701,784
359,005
99,736
1,160, 525
2027
703,819
359,806
97,150
1,160,775
2028
701,660
358,474
99,142
1,159,275
2029
700,480
360,101
100,444
1,161,025
2030
704,268
359,147
97,360
1,160,775
2031
700,580
359,524
98,421
1,158,525
2032
701,858
357,313
100,104
1,159,275
2033
701,511
359,424
101,490
1,162,425
2034
702,034
359,309
97,207
1,158,550
2035
705,426
358,213
99,236
1,162,875
2036
703,318
356,908
99,724
1,159,950
22, 066,882
8,240, 041
2,268, 770
9,610,224
2,298, 606
600,632 667,201
45 752,356
Loan Descriptions:
2006 COP - Water system improvements and Donner Lake financing
DWR/SRF - Replacement of Donner Lake Water System
DWR/Prop 55 - Water system improvement projects
MSG #1551 - Municipal Services Group #1551 - Bridge Street Tank construction
MSG #1552 - Municipal Services Group #1552 - Glenshire Pipeline Project
Debt Payments;
The Water debt payments are funded by development (FF), current customers (rates) and special assessments (assmt).
The method of payment for the water debt is listed in the column headings.
58
Attachment 1
APPENDIX 9
VEHICLE REPLACEMENT SCHEDULE
UNiT #
DESCRIPTION
DEPARTMENT
AGE
REPLACEMENT
101
06 Ford Escape Hydbrid
Administration
8
2015
102
06 Ford Escape Hydbrid
Administration
8
2015
103
06 Ford Escape Hydbrid
Administration
8
2015
104
06 Ford Escape Hydbrid
Administration
8
2015
105
07 Chevy Trail Blazer
Administration
7
2017
106
13 Ford Escape
Administration
1
2023
135
07 Chevy Colorado
Administration
7
2017
136
08 Chevy Colorado
Administration
6
2018
148
02 Chevy Blazer 4WD
Administration
12
2014
149
02 Chevy Blazer 4WD
Administration
12
2014
200
06 Chevy Silverado
Electric
8
2016
201
08 GMC 3500 HD
Electric
6
2018
202
06 Chevy Silverado
Electric
8
2014
203
06 Chevy Silverado
Electric
8
2014
204
06 Chevy Silverado 3500
Electric
8
2014
205
06 Chevy Silverado 3500
Electric
8
2016
206
10 Chrvy Silverado 2500 HD
Electric
4
2020
207
13 GMC Sierra 2500HD
Electric
1
2023
210
11 International/Alter 3050A
Electric
3
2026
211
99 int'l Double Bucket Truck 4WD
Electric
15
2014
212
2000 GMC Pick-up 4WD 314 ton
Electric
14
2010
216
07 Intl SC-45 Bucket Truck 4WD
Electric
7
2022
217
08 International 7300
Electric
6
2014
226
98n Intl Digger/Derrick 4WD
Electric
16
2013
228
08 GMC 2500HD
Electric
6
2018
283
72 HGDAV Spool Trailer
Electric
42
2014
295
08 John Deer 35D
Electric
6
2023
301
06 Chevy Silverado 3500
Water
8
2016
303
07 Chevy Silverado 1500
Water
7
2017
304
07 Chevy Silverado 1500
Water
7
2017
305
07 Chevy Silverado 1500
Water
7
2017
306
13 GMC Sierra 2500hd
Water
1
2023
307
13 GMC Sierra 2500hd
Water
1
2023
314
08 John Deer 410 J
Water
6
2023
59
Attachment 1
APPENDIX 9
VEHICLE REPLACEMENT SCHEDULE
UNIT #
DESCRIPTION
DEPARTMENT
AGE
REPLACEMENT
320
10 International Dump Truck
Water
4
2025
323
11 Ford F-550
Water
3
2021
324
11 Ford F-550
Water
3
2021
325
11 Ford F-550
Water
3
2021
330
13 International Dump Truck
Water
1
2028
342
96 4WD Flatbed w/Knuckle Boom
Water
18
2011
343
08 Chevy Silverado 3500
Water
6
2018
345
11 Chev Silverado 2500
Water
3
2021
350
02 GMC 3500 4WD Service Body
Support Services
12
2012
369
05 Freight liner/Mudd Dog
Water
9
2020
374
98 410E John Deere Backhoe
Water
16
2013
375
95 928F Caterpillar Wheeled Loader
Water
19
2010
399
12 New Holland
Water
2
2027
501
07 Chevy Silverado 1500
Support Services
7
2017
503
06 Chevy Silverado 3500
Support Services
8
2016
508
97 GMC Pickup 4WD 314 Ton
Support Services
17
2015
580
01 Trackless Snowblower
Support Services
13
2016
60