Loading...
HomeMy WebLinkAboutAuditor,Moss AdamsWWW.M055ADAMS.COM MQS S ADAM S 1.1.E PROPOSALFOR Truckee Donner Public Utility District Prepared by: Julie Desimone, Business Assurance Partner Moss Adams LLP 3121 West March Lane, Suite 100 Stockton, CA 95219 (209) 955-6100 WWW.MOSSADAMS.COM MOSS ADAMS 1.t.11 September 6, 2011 Board of Directors Truckee Donner Public Utility District 11570 Donner Pass Road Truckee, CA 96161 Dear Board: We are pleased to present this proposal to Truckee Donner Public Utility District (the "District") for annual audit services beginning with the fiscal year ending December 31, 2011. We understand these audit services are to be done in conformity with generally accepted accounting principles. We believe our qualifications in serving utility entities are among the best and we encourage you to contact our existing clients to discuss our capabilities. Moss Adams offers the following to the District: Commitment to communication and on time delivery of audit report. We will meet with District management prior to the start of the audit to determine the most effective communication method for the District and are committed to maintaining a high level of communication throughout the audit period. Deep specialty in serving electric and water utilities. We have the depth of resources necessary to serve the District with focused industry experts and firm -wide specialists at your disposal. Moss Adams serves as independent auditor to many electric and water utilities of similar size to the District including, municipal entities, public utility districts, cooperatives, joint powers agencies and independent power producers. Our clients operations include distribution, generation and transmission. We understand the accounting and operational issues facing the District. A service team comprised of industry and governmental specialists. The members of our Utility Services Group have a long-term commitment to the industry which shows in their experiences, training and involvement with industry associations. Most of our industry group members spend between 75% to 100% of their time serving utilities. These team members will ensure a smooth transition from your previous audit firm and dedicate themselves to superior service. • National recognition. Moss Adams is a nationally recognized firm. We are the eleventh largest accounting and consulting firm in the United States and the largest with headquarters in the West. Moss Adams is registered with the Public Company Accounting and Oversight Board (PCAOB), and is recognized as a leading service provider in the capital markets. Proposal for Truckee Donner Public Utility District WWW.M055ADAMS.COM MOSS -A DAMS t.ty Board of Directors Truckee Donner Public Utility District We hope this proposal expresses our enthusiasm and desire to provide services to Truckee Donner Public Utility District. We are confident you will be pleased with our industry strength and business insights. We welcome any questions you may have about this proposal and thank you again for your consideration of Moss Adams. Sincerely, Julie Desimone, CPA Business Assurance Partner For Moss Adams LLP julie.desimone0mossadams.com Proposal for Truckee Donner Public Utility District WWW.M055ADAMS.COM MOS S ADAM S t.ty TABLE OF CONTENTS ABOUT MOSS ADAMS FIRM BACKGROUND INDUSTRY -SPECIFIC CAPABILITIES U21:11:4:12W I XTA AUDIT SERVICES APPROACH TO YOUR AUDIT AUDIT TIMELINE YOUR SERVICE TEAM CLIENT REFERENCES CLIENT REFERENCES 1 1 1 4 6 6 11 13 15 15 Proposal for Truckee Donner Public Utility District WWW.M055ADAMS.COM MOSS ADAMS >.1y ABOUT MOSS ADAMS FIRM BACKGROUND Moss Adams provides accounting, tax, and consulting services to public and private middle -market enterprises in many different industries. Founded in 1913 and headquartered in Seattle, Washington, Moss Adams has 21 locations in Washington, Oregon, California, Arizona, New Mexico, and Kansas. Our assurance services include audits, accounting, internal controls, business risk management, royalty compliance, and employee benefit plans. Our tax services include tax planning, federal, state and local tax planning and compliance, international tax planning and compliance, cost segregation, and research and development tax credits. We also provide consulting and advisory services for mergers and acquisitions, corporate finance, valuations, personal wealth management, business planning, litigation and forensic accounting, information technology integration and reviews, and compensation. We offer additional services such as investment banking and asset management by drawing upon our two affiliate companies, Moss Adams Capital LLC and Moss Adams Wealth Advisors LLC. Moss Adams is the 11th largest accounting and consulting firm in the United States, and the largest headquartered in the West. Our staff of over 1,700 includes approximately 230 partners. Moss Adams is also a founding member of Praxity, a global alliance of accounting firms. This alliance is an association of independent firms in the major markets of North America, South America, Europe, and Asia. INDUSTRY -SPECIFIC CAPABILITIES Utility Services Group Our Utility Services Group is focused on the delivery of high -value audit, accounting, tax and consulting services directed at the public power distribution, generation and transmission markets. Our Firm has formed this Group so that our individual practitioner's time, experiences and training are concentrated on electric utility clients and the industry. We have on -going general audit services in California, Washington, Oregon, Idaho, Alaska, Hawaii, Arizona and New Proposal for Truckee Donner Public Utility District 1 1 WWW.M055ADAMS.COM MOSS ADAMS >.1y Mexico including public utility districts, municipal entities, cooperative organizations, mutual corporations, joint powers entities and independent power producers. Our clients deal with many of the same issues, risks, opportunities and constraints you do. We are experienced and familiar with the terrain facing you and this makes us more effective auditors and business advisors. This focus of resources and talent ensures you work with professionals knowledgeable about the issues and conditions you face. We are genuinely excited about serving the electric industry and have a long-term commitment to this area. The talented individuals supporting our Utility clients have dedicated themselves and focused their career in this industry. In addition to our core audit, accounting and tax services, we have evolved and expanded to serve the particular needs of the energy industry with a broad array of consulting activities including contracting, business feasibility and diversification, internal controls review, rates, forecasting and many others. Through our Northwest Consulting Services Group we also offer information technology consulting, performance audits, restructuring and workflow design, human resource consulting and strategic planning. Northwest Consulting's experience includes cooperatives, municipal entities, public utility districts, the BPA and regional utility planning associations. Moss Adams is the founding anchor firm of Telergee, a national affiliation of regional accounting firms that altogether serves over 200 electric and 600 telecom clients. The firms meet several times a year to discuss industry specific developments. This affiliation benefits you because it assures your auditor is expanding its breadth and depth of knowledge and professional resources related to the industry. Moss Adams is also an anchor sponsor of a national series of annual professional education courses tailored to the electric and telecom industries. The event provides strong course content and invaluable networking opportunities. Experience Auditing Electric Utilities with Generation and Transmission Assets Our Utility Services Group has specific experience with the following types of generation assets: Hydroelectric, Natural Gas, Coal, Diesel, Nuclear, Bio-Fuel, Wind, Geothermal, Solar and Methane production. Our experience includes tax credits and incentives, auditing, contracting, accounting, construction audits and performance reviews for these generation assets. In terms of transmission assets, our experience includes auditing, contracting, performance reviews and accounting. Several of our clients have entered into joint power agencies and similar entities (like PNGC) in order to meet their current and future load demands. Our experience in this area includes auditing, contracting, accounting, entity type and formation, taxation and forecasting. Proposal for Truckee Donner Public Utility District 1 2 WWW.M055ADAMS.COM MOSS ADAMS >.1y Experience with Power Supply Contracts Most of our clients have contracts with BPA (including Slice) and other counterparties. We are well versed in the intricacies of power contracts including derivatives, guarantees, joint operations, cost recognition, regulatory accounting, infrastructure design services and billing models. We are also available to assist with the challenges that lay ahead with BPA's tiered -rate structure and renewable portfolio requirements. Experience Auditing Clients that Utilize Regulatory Accounting Regulatory Accounting is used by most if not all our electric utility clients. Based on this, our experience is extensive. We understand management and board positions surrounding this area of accounting, the regulatory environment and how it applies to the rate making process and patronage allocations. Capital Markets As a nationally recognized firm, we are accustomed to addressing issues pertaining to the capital and bond market. We have extensive experience assisting our clients with tax-exempt and municipal bond offerings, and with the audit and accounting issues related to tax-exempt debt. Issues pertaining to tax-exempt debt have become increasingly complex in recent years and include such items as arbitrage liability, debt defeasance and refundings, conduit debt disclosure and reporting, interest rate swaps and other derivative instruments, testing of covenant compliance and capitalized interest, just to name a few. We also have experience with CREB's and Build America Bonds. The professionals who will serve the District are intimately familiar with these issues and continually receive technical updates and education on these complicated topics. Many of our partners and senior managers are nationally recognized speakers, instructors, and practitioners in this specific area. Industry Lending Sources We know the financial accounting, reporting and audit requirements specific to your industry from various lending sources including Rural Utilities Service, National Rural Utilities Cooperative Finance Corporation, CoBank, Federal Financing Bank and other development funding programs. Our firm audits over 35 RUS borrowers and we meet the requirements under 1773.5 Qualifications of CPA (Certification, Independence and Peer Review Requirement). Proposal for Truckee Donner Public Utility District 1 3 WWW.M055ADAMS.COM MOSS ADAMS >.1y Association Memberships Below is a listing of our various affiliations associated with the electric utility industry: Our involvement includes conference participation, training, presentations and writing articles. • Northwest Public Power Association (NWPPA) • American Public Power Association (APPA) • National Rural Electric Cooperative Association (NRECA) • Oregon Rural Electric Cooperative Association (ORECA) • Washington Public Utility District Association (WPUDA) • California Municipal Utility Association (CMUA) • Telergee These affiliations benefit you because it assures your auditor is expanding its breadth and depth of knowledge and professional resources related to the industry. A-133 Audit Experience Moss Adams is one of the most experienced firms in the Western United States in conducting audits in accordance with the Single Audit Act and Office of Management and Budget (OMB) Circular A-133 (A-133 Audit). According to the U.S. Census Bureau's Single Audit Database, we have performed over 1,200 A-133 Audits for clients since 1997; the second greatest number among all firms in the West. The vast majority of these audits have been conducted by the 100-plus members of our firm -wide Not-for-Profit/Government Group, which includes all of the members of the audit team that would be serving you. Smart Grid and other Grants and Contracts We have significant experience auditing smart grid grants. Upon receiving federal dollars, our approach is to review all grants to determine if an A-133 audit is necessary. We start with grant documents, instructions from pass -through agencies, and existing regulatory guidance. Then we talk to management, examine internal audits, and review current audit guides and practice aids from national and state accounting bodies. When we need further information to determine specific requirements, we communicate with our contacts at the Government Accountability Office (GAO), the OMB, and appropriate grantor agencies (such as DOE). PEER REVIEW Moss Adams participates in a peer review program and is reviewed by another CPA firm every three years. In our last review, the independent accounting firm of Clifton Gunderson LLP Proposal for Truckee Donner Public Utility District 1 4 WWW.M055ADAMS.COM MOSS ADAMS >.1y conducted a "full scope" peer review for the year ended April 30, 2008. The quality control review included the review of engagements performed under Government Auditing Standards. Proposal for Truckee Donner Public Utility District 1 5 WWW.M055ADAMS.COM MOSS ADAMS >.1y AUDIT SERVICES APPROACH TO YOUR AUDIT Audits are necessary for many reasons including debt requirements, accountability to members, support for counterparties and regulatory reporting. We believe it is important to provide greater value from an audit than simply complying with a requirement. We treat the audit as an opportunity to view your organization globally and believe it is important to understand your business and the keys to your success. Our approach to an audit takes into consideration our electric utility experience tempered by the characteristics unique to your organization. We understand the unique elements of FERC/RUS accounting, deferred debits and credits, work order construction for utility plant, how inventory plays a very different role for a utility, exception -based billing, unique aspects of cooperative equity, etc. We approach the process by assessing the high -risk areas and focusing the audit time and effort there. These areas might include accounts receivable, utility plant, deferred debits/credits, derivatives, debt and power supply. This risk -based audit approach focuses our efforts on what is important to you and enables us to present you with meaningful suggestions. Timeliness is everything and meeting your deadlines is our priority. It is our general policy that audit partners perform their review while the audit is on -going which allows us to address any issues with management prior to audit completion and prior to leaving the field. Transition You don't want to spend a lot of time educating brand new staff about your industry or reporting standards. Our industry focus assures you won't have to. By their very nature, audits can be disruptive to a company's day to day functions and primary business mission. Striking a balance between completing a thorough audit and distracting your management and accounting teams requires a thorough communication of expectations. In addition, we make every effort to use your existing month/year end documentation so as to avoid having your staff create additional analysis. The majority of our transition efforts will be directed toward gaining an understanding of your accounting systems, your internal control environment, and your organization's strategic direction. Through careful listening and learning, we can minimize the challenges of transition. Proposal for Truckee Donner Public Utility District 1 6 WWW.MOSSADAMS.COM MOSS ADAMS l.l.l' Transition Step Actions Entrance Meetings Conference with your finance department and other appropriate groups to discuss risks, expectations, process, and timelines. Planning Sessions Discussions with key managers to discuss risks, expectations, the audit process and timelines, and to share key strategic, financial, and operational information. Review Working Papers Examination of your prior auditor's working papers to understand their audit approach and the timing of their procedures and to assure their procedures were adequate for our team to rely on the opening balances in your financial statements. Design Audit Approach We devise an efficient and effective approach that addresses the potential risks we discover during the transition. The Keys to a Successful Auditor Transition • Great planning, understanding roles and responsibilities. In our successful transitions, we meet with the key members of our client's team. This "getting to know you" meeting lays the ground work for our planning and is an effective way to make initial introductions. We use the information from this meeting to begin our planning process. • Open communication of expectations. This is the greatest success factor in transitioning, but lack of it can also be the most significant impediment. At the beginning of our work, we will make inquiries of various individuals regarding the expectations of us. In addition, we will take the opportunity to communicate our expectations for a successful audit. • Regular updates. We will meet with appropriate parties throughout the audit process (interim and final fieldwork) to compare planned activities with actual accomplishments. • Commitment from both parties to meet deadlines. Planning In accordance with Statement on Auditing Standards (SAS) we consider the following matters: • The District's business/industry matters and accounting policies and procedures, including data processing systems • Timing of conduct and completion of audit and reporting submission deadlines • Planned assessed levels of control risk, including design and implementation of internal controls • Technology assessment • Preliminary materiality judgments Proposal for Truckee Donner Public Utility District 1 7 WWW.M055ADAMS.COM MOSS ADAMS >.1y • Analysis of new accounting pronouncements and auditing standards that may impact the District • An efficient audit approach and design of tailored audit programs • Financial statement items or conditions likely to require additional analysis or expansion of audit tests • Nature of reports to be issued Also, in accordance with SAS No. 99, our team will hold internal "brainstorming" meetings as well as meetings with District personnel to discuss fraud risks. Internal Control Assessment The main objective of this phase of testing is to assess the adequacy of the District's internal controls including financial, operational and general computer controls. As required, we obtain an understanding of the design and implementation of the control environment; perform risk assessment; and test control activities, information, communication and monitoring as appropriate. The results of these tests enable us to determine the number and level of substantive tests to use. This assessment includes: • Obtain knowledge of the design and implementation of controls relevant to financial reporting and compliance with laws and regulations that have direct and material effect on determination of financial statement amounts. • Obtain copies of system, policy and procedure documentation from various departments. We retain these copies in our permanent working paper files and update them annually. • Our tests of internal controls will be conducted in the most efficient manner possible and combined into the work order/utility plant section as much as possible. For example, when testing additions to utility plant, we will incorporate tests of the payroll, accounts payable, purchasing, overhead, and capitalized interest systems. • Our information technology audit specialists will evaluate general computer controls. General computer controls provide assurance that data and programs that process the data are protected from unauthorized modification and processed in accordance with management's intentions, and that confidentiality is maintained. Any significant matters relating to the internal control structure that are noted during the audit will be communicated to management and will be included in our letter of recommendations that will be provided to the Board and management at the completion of our audit. Substantive Testing The extent of substantive testing is dependent upon the results of our internal control assessment and testing. This testing includes tests of balances and/or transactions, confirmations, etc. and certain testing will be performed prior to year end to ensure we meet your delivery expectations. Proposal for Truckee Donner Public Utility District 1 8 WWW.M055ADAMS.COM MOSS ADAMS >.1y Sampling We will select a sample of transactions in order to perform tests of your internal controls. Sampling in other areas will be dependent on the results of control testing, evidence gained through substantive analytical procedures and our ability to use automated tools to audit balances and/or transactions. Analytical Procedures As required, analytical procedures are conducted during the planning and final phases of the audit. In addition, we use analytical procedures in order to test several financial statement balances. In particular, we use analytical procedures in testing revenue and certain costs. Evaluating your revenue and costs by customer and kwh, is an efficient and effective means of obtaining audit evidence and providing useful feedback to management. How we establish materiality • Conduct preliminary analysis of financial statements to make initial judgment of materiality. • Consider the needs and expectations of the readers of the financial statements. • For each balance presented in your financial statements, evaluate relative levels of inherent risk and control risk, and assess the risk of material misstatement resulting from fraud or error. How we design our audit procedures For each balance presented in your financial statements, we evaluate the relative levels of inherent risk and control risk, as well as make an assessment of the risk of material misstatement resulting from fraud or error. We tailor our audit programs for each balance to obtain evidence from a combination of (1) internal control testing, (2) analytical procedures, and (3) substantive testing. The balance of evidence to be obtained from each of the three general types of procedures is determined using an audit approach decision model taking into account the strength of your system of internal controls. Creating efficiency by utilizing technology Our goal is to minimize the disruption to your staff while gaining as much insight into your operations as possible. We use computerized auditing tools such as ACL which allow us to access data and conduct audit tests on up to 100% of transactions, providing us with very efficient and effective means of auditing critical information that affects your financial statements. We also use audit software that allows us to link our working papers and analysis directly to your trial balance, which allows us to automate working paper preparation and provides us the ability Proposal for Truckee Donner Public Utility District 1 9 WWW.M055ADAMS.COM MOSS ADAMS >.1y to analyze accounts in many different ways. This method creates less work for you, reduces the margin for human error, and delivers timesaving benefits. Moss Adams has internally developed the core of a paperless audit system. Our system is unique from traditional systems as it incorporates an internal control and risk evaluation model. Ongoing communication At Moss Adams, we emphasize effective and ongoing communications. You will notice a superior level of service which is based on your specific expectations rather than our own assumptions. To save you valuable time, our team accepts responsibility for managing the lines of communications between our organizations, from routine phone calls about immediate issues of concern to any formal meetings you would like us to conduct. We believe this is central to a successful relationship. We also propose periodic status meetings to be held throughout the engagement. In addition, you require proactive communications about our engagement findings. We will notify you about any emerging operational, accounting, compliance, and regulatory matters or concerns. We understand you need insightful and timely information and you don't need, or want, any surprises. Board and audit committee presentation Communication with the Board and management throughout the audit is vital to this process. It is important we clearly understand your concerns and you understand why we examine certain areas more than others. After the audit is complete, we will prepare a presentation for the Board and Audit Committee highlighting past events, comparisons to industry benchmarks and suggestions for the future. Throughout the year, we will meet periodically with management to discuss current happenings, issues and concerns. Management letter of recommendations It is customary for our firm to produce a Management Letter of Recommendations in conjunction with each engagement. The audit process gives us an opportunity to assess performance and trends and spot emerging needs or opportunities. By reporting these conditions and opening them up to discussion, the management letter can play an important role in establishing an agenda for the remainder of the year. Proposal for Truckee Donner Public Utility District 1 10 WWW.M055ADAMS.COM MQS S ADAM S t-ty AUDIT TIMELINE The following is the proposed schedule for the first year audit for the District. Schedule Auditor Transition ProposedAudit Schedule to meet with your prior auditor to review their working papers. Late October 2011 Audit Planning Meet with management for pre -audit planning, and to obtain an understanding of systems, internal controls, and current year issues. Late October 2011 Provide management with a detailed listing of items needed to perform the audit, including the timing of when items are needed. Late October 2011 Interim Fieldwork Perform tests of internal controls. November 2011 Audit Fieldwork Send confirmations of cash, investment, and other accounts as deemed necessary. December 31, 2011 Perform substantive audit fieldwork (one week) March/April 2012 Wrap audit and complete review/preparation of financial statements April 2012 Report Preparation Present draft of financial statements, audit report, and management letter to senior management. TBD Present draft of financial statements, audit report, and management letter to the board of directors. TBD Board Communications Present final audit report, financial statements, and management letter to the board of directors. By June 15th Workpaper Retention Moss Adams uses an electronic workpaper management system for our engagement file preparation and storage requirements pursuant to our documentation retention and destruction policy. In general, our workpaper retention policy is to keep current client engagement files, including reports and management letters for seven years (or longer, if required by law or regulation). Our working papers are the property of Moss Adams and constitute confidential information. We may be asked, however, to make them available for review by regulatory agencies pursuant to authority given to them by law or regulation. If requested and in our opinion a response is required by law or regulation, access to such engagement related documentation will be provided under the supervision of Moss Adams personnel. Furthermore, upon request, we may be required to provide photocopies of selected engagement -related documentation to regulatory agencies or other third parties. The regulatory agencies or third parties may intend, or decide, to Proposal for Truckee Donner Public Utility District 1 11 WWW.M055ADAMS.COM MOSSADAMS>.Ix distribute the copies or information contained therein to others, including other government agencies. Proposal for Truckee Donner Public Utility District 1 12 WWW.M055ADAMS.COM MOSS ADAMS >.1y YOUR SERVICE TEAM Your team will consist of individuals from our California Central Valley and Portland, Oregon offices. We anticipate approximately 70% of the hours to come from the California Central Valley offices, while the remainder will be served with utility members from Portland. We have selected the following individuals to work with the District based on their experience serving irrigation districts, electric utilities, and municipalities along with their dedication to providing superior client service. Julie Desimone, Business Assurance Partner and Chair of Utility Service Group Role: Engagement Partner/Reviewer Office: Portland, Oregon Julie Desimone is a business assurance partner and the chair of the Firm's Utility Service Group. She has been working in public accounting and serving utilities for over ten years and is responsible for numerous audit engagements. In addition to audit services, Julie has performed many consulting projects and speaking engagements covering technical and operational issues. Though Julie's home base is Portland, Oregon, approximately 50% of her business is located in California. Some specific areas of her professional experience include: advanced utility accounting and cooperative matters, technical auditing services including A-133, contracting issues and internal control evaluation. Julie is a licensed certified public accountant and a member of the American Institute of Certified Public Accountants and Washington Society of Certified Public Accountants. During the last three years, Julie has completed in excess of the required continuing professional education in Accounting and Auditing necessary to maintain her license. Clients Julie continues to serve include: Imperial Irrigation District, Southern California Public Power Authority, Northern California Power Agency, Transmission Agency of Northern California, Alaska Power Company, Public Utility District No. 1 of Clark County, and Eugene Water and Electric Board. Proposal for Truckee Donner Public Utility District 1 13 WWW.M055ADAMS.COM MOSS ADAMS >.1y Cheryl Eisenhour, Business Assurance Manager Role: Engagement Manager Office: California Central Valley Cheryl Eisenhour is a business assurance manager with over eight years of experience providing accounting and advisory services to nonprofit and government industry clients. She will be an asset to the audit team as she has spent the past three years auditing both the California State Senate and the California State Assembly (combined as the California State Legislature). This provides a unique view into the California government funding and budgeting process. Cheryl will be the fieldwork in -charge responsible for planning, execution, and completion of the audit and deliverables. She will provide daily supervision and oversight to our staff while they are onsite. Cheryl is a licensed certified public accountant in the state of California and a member of the AICPA. She graduated from University of California Santa Barbara with a Bachelor of Arts, Economics with an Accounting Concentration. Keith Simovic, Business Assurance Senior Role: In -charge Picture Not Available Office: Portland, Oregon Keith Simovic is a business assurance senior with more than four years of experience in public accounting. Keith has assurance experience with a broad client base, including Utility, Forest Products, Manufacturing and Distribution, Healthcare and Not -for -Profit organizations, as well as a variety of experience in other types of industry. Keith is a licensed certified public accountant in the state of Oregon. He graduated with a Bachelor of Business Administration with a concentration in accounting from Oregon State University. Clients Keith continues to serve include: Transmission Agency of Northern California, Southern California Public Power Authority, City of Idaho Falls, Eugene Water and Electric Board, Northern Lights, Inc. and Power Resources Cooperative. The remaining staff members will be from our California Central Valley offices. Proposal for Truckee Donner Public Utility District 1 14 WWW.M055ADAMS.COM MOSS ADAMS >.1y CLIENT REFERENCES CLIENT REFERENCES The final measure of an accounting firm's capability to deliver on its promises lies not in what is said in its proposal but in the testimony of the companies it has served. The clients listed below have received similar services as those proposed to the District. Several of these clients have also received single (government) audit services. We encourage you to contact these references for feedback about the quality of service we provide and level of satisfaction. Client Name Contact Name Phone Number City of Portland Jane Kingston (503) 823-4358 Clark County Public Utility Rick Dyer (360) 992-3384 District Eugene Water & Electric Board Cathly Bloom (541) 484-2411 Imperial Irrigation District Greg Broeking (760) 339-9304 Lewis County Public Utility Rich Bauer (360) 748-9261 District McMinnville Water & Light Mark Carlton (503) 435-3111 Northern California Power Donna Stevener (916) 781-4244 Agency Pacific Northwest Generating Cooperative/Power Resources Jon Wissler (503) 288-1234 Cooperative Southern California Public Vernon Oates (626) 793-9364 Power Authority Tacoma Public Utilities Scott Cannaday (253) 502-8512 Proposal for Truckee Donner Public Utility District 1 15