HomeMy WebLinkAbout8 Budget Workshop #3 AGENDA ITEM #8
Public Utility District m
MEETING DATE: October 18, 2023
TO: Board of Directors
FROM: Michael Salmon, Chief Financial Officer
SUBJECT: FY2024-2025 Budget - Workshop #3
APPROVED BY:
Brian C. Wright, General Manager
RECOMMENDATION:
Receive the information from this workshop item and provide strategic direction to staff
regarding Budget 2024 & 2025 preparations.
BACKGROUND:
The District prepares a budget on a biennial basis. This is the 3rd workshop for the
FY2024-25 budget development, utilizing the current budget, actual and forecast
trends, as well as the strategic plan as the foundational basis.
The current Board approved (6/7/2023) Budget 2024-25 workshops and the approval
schedule is as follows:
• August 16, 2023 (completed) — Workshop #1 - Discussion of Goals, Objectives,
and Key Assumptions;
• September 20, 2023 (completed) — Workshop #2 — Purchased Power Plan,
Operating & Capital Budgets for Electric and Water Utilities; and
(ACTION Item) Public Hearing Notice of 11/1/2023 Public Hearing on Budget 2024 &
2025 Approval
• October 18, 2023 (tonight) — Workshop #3 — Operating and Capital Budgets for
operating cost centers, Revenue/Rates, Reserves & Financial Master Plan drafts;
and Electric Cost of Service Analysis and Rates Options
• November 1, 2023 (6pm start) — Public Hearing and Action Item — Review and
approval of Budget 2024 & 2025, Electric Rates Ordinance
District's Mission
The Mission of the Truckee Donner Public Utility District is to provide reliable, high
quality utility and customer services while managing District resources in a safe, open,
responsible, and environmentally sound manner at the lowest practical cost.
Values of the District
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Safety — Safety is our way
Safety is our first priority. We are committed to the health and safety of our employees,
customers, and the community through the continuous practice of prevention,
education, and awareness.
Communication — Send and receive
Foster positive engagement by creating a strong communicative environment that
includes; active listening, transparency, clear, concise, and the timely transmission of
information, with empathy and respect. This also includes providing and receiving
honest feedback.
Integrity — Honest and ethical
Highest quality service to the public and employees, utilizing honesty and ethics as our
base principles.
Accountability — Own it
A strong performing team with the obligation and willingness to accept responsibility for
our actions, maintaining a sense of humility and inclusiveness.
Timeliness — Meet our goals and commitments
A highly effective agency and responsive organization meeting goals and expectations
in a timely manner.
Work Life Balance — Work hard, play hard
We value every employee and foster a healthy work-life balance culture, allowing
employees to bring their best selves to work every day.
Strategic Plan
In May 2021, the Board adopted a Strategic Plan, and in 2023 has taken on the
process of updating the Strategic Plan. The updated plan includes four key initiatives
as follows:
❑ Community Broadband
❑ Service Reliability and Safety
❑ Net Carbon Reduction
❑ Local Watershed Stewardship
Reference Documents
The following links provide useful financial information:
1. 2022 Annual Comprehensive Financial Report
2. 2022 and 2023 Budget (Current Budget)
3. District Code Title 3 Finance and Accounting
4. Strategic Plan Initiatives 2023 Update
5 .Strategic Plan 2021 — 2024
This budget process is essential in planning operational and capital expenses that are
in alignment with the District's Mission, Values, and Strategic Plan.
ANALYSIS AND BODY:
Overview
Over the last six months, staff have developed the current draft of the FY24 and FY25
Budget. This comprehensive and collaborative process has evolved over the summer
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and fall and has included review and refinement across all operation departments. The
District has experienced significant cost pressures and we have exercised
conservatism where appropriate and reviewed all line items in determining key
operational needs. While there are many comparisons of 'Budget to Budget' herein,
staff did assess trends of actual costs across all areas.
Attachments to the staff report:
1. Electric Utility - Summary Revenue and Expenses and by Cost Center
Schedules
2. Water Utility - Summary Revenue and Expenses and by Cost Center Schedules
3. Capital Expenditures
4. Overheads
5. Personnel
6. Financial Master Plan
7. Purchased Power Cost Details
1. Electric Utility Budget
The current draft of Budget 2024 (1324) and Budget 2025 (1325) for the Electric Utility is
provided as Attachment 1. The B24 net total revenue requirement from rates is
$36.9M, which equates to an increase from B23 of$3.9M or 12% and B25 reflects an
increase in revenue requirement from rates of +12%. Key budget components are as
follows:
B24 Purchased Power Costs of $14.8M are $782k or 6% greater than B23. For B25,
the cost increases $686k or 4.6% to B24. Details were outlined and reviewed in
workshop #2.
B24 Operating Expenses of$16.5M are $2.7M or 20% greater than B23. For B25, the
cost increases $191 k or 1.2% to B24. Details for the B24 increase are outlined below
as the primary components of rates revenue requirement drivers. B24 Capital
expenditures of $12.3M are offset by utilization of capital reserves of $6.8M, for a net of
$5.5M from current year rates. The B24 net revenue requirement from rates of$36.9M
is an increase over B23 of $3.9M or 12%.
The electric utility's retail customer rates are and will remain in 2024 and 2025
(assuming the current draft recommended increases of 12% and 12% respectively)
below the majority of comparator benchmark utilities. Based on staff's discussions with
other public utilities in California, many utilities are anticipating material rate increases
in near term. In summary, regional electric utilities are all experiencing material cost
pressures for purchased power and operating costs. A review of recent Truckee
service area Liberty Utilities residential primary bills indicates a recent rate of increase
in the 44% range, with a current cost per kWh of $0.2738. At a comparable kWh,
Liberty's current cost is 40% higher than TDPUD's residential primary rate in 2023 of
$0.1960. TDPUD's current YTD September average residential cost per kWh for
primary, secondary, and combined, are $0.1802, $0.2163, and $0.1984
respectively. The TDPUD combined residential average is 40% below the BLS San
Francisco Oakland Hayward (SFOH) YTD August average of $.03323 per kWh. The
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BLS-SFOH August cost of $0.349 reflects a 12.2% 1-year increase and a 10.6% five-
year CAGR. TDPUD's current YTD September average per kWh for all customers is
$0.1971. A California Municipal Utilities Association report issued this summer
presented the following residential cost benchmark information:
60
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As discussed above, the B24 net revenue requirement from rates of $36.9M is an
increase over B23 of$3.9M or 12%. The details of this 12% increase are provided
below:
(the + - $ amounts sum to the $3.9M dollar change increase and the % values sum to
the 12.0% percentage change increase)
1 a Purchase Power Costs + 782k 2.4%
• Demand is relatively consistent. However, growth is occurring, weather does
influence the volume, and electrification momentum is strong.
• Costs can be volatile, as we saw in the second half of 2022 and January of
2023.
• YTD June 2023 cost of$7.95 million was $959,000 or 14% over budget and the
FY23 forecast of $15.22 million is $1.2 million or 9% over budget.
• For FY24 and FY25, staff developed a detailed purchased power estimate of
$14.924 million and $15.615 million respectively.
• For FY24, the $14.924M is $0.787M or 6% greater than the FY23 budget. This
increase is driven by multiple factors including customer growth, demand growth,
power cost per MW increases, power source mix shifts, transmission cost
increases, and energy imbalance market (EIM) costs. The recently added
generation source brought online in 2023, Red Mesa solar power source, has
been factored at 17,500 MWH or 10% of the power supply mix.
• Attachment 7 provides a detailed schedule of purchased power budget.
• The budget for FY23 was 171,823 MWH purchased and the budget for FY24 is
174,000. Both a 3 year and 5 year average were analyzed and adjusted for
customer growth and demand trends in developing FY24's 174,000.
• FY22 and Forecast FY23 MWH purchased are 173,824 and 178,119
respectively.
• The $0.787M cost increase for the FY24 budget as compared to the FY23
budget, drives a related 50% increase in the rate reserve requirement of
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$393,500. Staff recommends funding for this increase be spread over three
years, resulting in $131,000 per year from FY24-FY26. This reserve funding
increase has an approximate 0.4% impact on electric rates per year.
• AB32 Cap & Trade cash funds have been consistently utilized as a non-rates
funding source. Consistent with budget, utilization in FY22 was $1 M and FY23
was $550,000. The Financial Master Plan anticipates the utilization amount to
be $500,000 for B24 ($350k in '24 in last budget's FMP) and $450,000 in B25
($350k in '25 in last budget's FMP)
1 b Rate Reserve Replenishment + 376k 1.1%
• The district has an Electric Rate Reserve policy of 50% of annual power costs
which equates to $7.38M for B24. The current actual balance as of September
30, 2023 is $4.. This reserve balance was drawn down by $2,36M in April 2023
to address material purchased power cost overruns in 2022 and January of
2023. Replenishment of this draw from electric rates was initially proposed to
occur over 3 years ($787k/year). Recently, a legal settlement of$480k for
CVPIA related purchased power from more than a decade ago was received in
2023, and these funds are recommended to be credited to the rate
reserve. Further, our current electric cost of service analysis and corresponding
rate change recommendations is proposing a Power Cost Adjustment
(PCA) feature, common with many utilities. The PCA will provide a mechanism
to address wholesale power cost increases (or decreases) without directly
drawing from reserves. Considering these two latter items, a net replenishment
for the April draw is now recommended to be recovered over five years, which
equates to $376,000 for FY24-FY28.
1 c Labor Costs + 675k 2.1%
• The rate of pay for personnel increases in 2022 and 2023 of 5.0% and 5.0%
respectively (based upon CPI-W in accordance with MOU with IBEW 1245),
having a compounding impact on B24 of 2.4%. The budgeted increases were
B22 4.5% and B23 3.0%.
• Certain positions had or will have step increases within the range, consistent
with approved salary schedules.
• The rate of pay increases for B24 and B25 are estimated at 3.0% and 3.0%.
• The above items impact gross wages, as well as, certain labor overhead components
(payroll taxes, pension, workers' compensation insurance). Both are included in the
impact amount noted.
1d Vendor Costs Inflation + 274k 0.8%
• The US economy experienced notable inflation during late fall 2021, all of 2022,
peaking at 9.1% in June 2022, tampering over the 1 st half of 2023, with August
year over year inflation at 3.7%.
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• An inflation level of 3% equates to $112k for vendor operating expenses of the
electric utility.
• Substation and Distribution operations analysis detailed an additional $88k in
inflation-driven cost increases.
• Analysis of over 200 electric utility operations procurement items for 2020 through
2023 indicates a 15.7% inflation trend (averaging 3yr, 2yr and 1 yr CAGRs).
• Analysis of 24 electric utility operations bid list procurement items for 2020 through
2023 indicates trends for 2023 costs of 16%, 19% and 14% inflation trends, 2020
to 2022 respectively.
• We have reviewed expenses by account and activity code for reasonableness
based on three-year averages, adjusting for anomalies, and other known factors
and estimates.
• Insurance costs have increased in B24 by $150,000, with electric's share
$75,000. The B24 insurance total of $425k reflects an increase of $150k or 55%
to B23. This cost includes property, general liability, excess crime, and
vehicles. The premiums increased 15% and 20% respectively in the last two
renewal cycles, and the value of property increased each year. B24 and B25
also include estimates of a 10% premium increase with renewals in mid 2024
and mid 2025. Further, the cyber insurance cost ($14k on most recent renewal)
is now passed on to all ACWA JPIA participants (previously included in
complimentary). The insurance cost increases are consistent with industry
trends.
1 e Fleet R&M & Fuel Costs + 155k 0.5%
• Fuel and oil cost for B24 of $200,000 are $80,000 greater than B23 based on a
normalized estimate of recent cost trends (the 2022 Actual was 222k and the
2023 Forecast is $185k).
• Repairs and Maintenance (R&M) costs are $123,000, greater than B23 due to
current cost trends and repair lead times.
• Added for B24 is $65,000 in equipment rentals due to the repair lead times.
• In total, vehicle operation, maintenance, repairs, fuels, deprecation and other
fleet costs for B24 total $1 .59M and equate to an increase of $341 k or 27%. The
B25 total of $1.65M reflects an increase of 4% to B24.
• Electric utility's share of fleet costs equates to an increase in Transportation
Overhead of $155,000 for B24 as compared to B23.
1f Strategic, Wildfire Risk Mitigation + 544k 1 .7%
• Contract vegetation management work B24 of $2.00M reflects an increase of
$424,000 or 27% to B23. The $2M is consistent with the approved annual
procemenent level in 2023, which exceeded B23 of $1.58M.
• B24 includes a vegetation management analysis prepared by expert
consultations for $105,000. This item was in B22, not in B23, and has not been
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expended to date. Therefore, the item in B24 is incremental when compared to
B23.
• For B24, the meter reader position is being eliminated and the vegetation
management position created; the net impact is approximately $15,000 increase
for B24 compared to B23.
1 g Strategic, Personnel + 522k 1.6%
• Staff has evaluated the resources of the District in relation to the mission, values,
and strategic goals of the organization. As discussed in previous workshops,
there are numerous needs identified throughout the organization. Staff has
narrowed the incremental changes recommended for B24 to two FTE
additions. Several other personnel related strategic drivers are also included in
B24. The driver amounts, including overheads, are detailed below.
• $102,000 FTE add,Management Analyst position, $177,000 in total, electric
portion $102,000.
• $110,000 FTE add, Network System Administrator position, $169,000 in total
electric portion $110,000
• $23,000 for two IT position reclassifications; $36,000 in total, the electric portion
$23,000.
• ($64,000) reduction in IT contract services electric portion; $98,000 reduction in
total. This IT contract services work was added to B22 and B23 and, with the
above changes, has been removed from B24.
• $133,000 adjustments for fewer hours in electric operations transferred to capital
projects; change primarily driven by end of water SCADA project completion.
• $51,000 for an electrician position in Q1 of B24. This position was not budgeted
for in B23 due to anticipated attrition through retirement in B22. The retirement
is now estimated to occur at the end of Q1 of 2024.
• $123,000 for an increase in standby hours to enhance service reliability and
response times (particularly during heavy winter storm cycles) from 1300 in B23
to 2300 in B24. Analysis of actual standby hours indicates a shortfall in prior
budgets.
• $44,000 for changing two apprentice linemen in B23 to journeymen linemen is
B24. Provides flexibility in recruitment and advancement.
1 h Strategic, Vendors + 480k 1.5%
• The staff has evaluated the resources of the District in relation to the mission,
values, and strategic goals of the organization. Staff has identified the following
vendor expense items which are changes from B23 to B24.
• ($40,000) strategic initiatives shift from electric to water, based on strategic plan
update
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• $25,000 communications - Updated website to incorporate customer-friendly
applications and education ($50,000 total)
• $38,000 compensation study, $75,000 total
• $20,000 community education and workforce development (ie scholarship program),
$40,000 total
• $20,000 labor negotiations legal, $40,000 total (for B24 only); in 2019 the total was $64k
• $13,000 recruiting and other HR related costs not budgeted for in prior budgeters, $26,500
total
• ($21,000) customer service cost savings identified, primarily due to shift to digital (postage
savings) and shift to in-house check processing. $42,000 total savings
• $100,000 for electric engineering services, contract work to assist with the volume of capital
and development projects
• $100,000 USA location contract services; efficiency and liability improvements
• $100,000 electric system master plan, required every five years in the District Code (2019
cost was $57K)
• $100,000 traffic control services outsourced; efficiency and safety
• $50,000 distribution system maintenance, increased storm damage vendor expenses
budget, from nominal $3k to $53k based on historical trends
• $200,000 legal consultants for transmission rate case review, FERC/other
• ($186,000) pole testing services in B23. Testing is now complete, so it is removed from
B24.
• ($39,000) IT had various areas of cost savings identified. $60,000 total
1 i Labor Overheads Inflation + 177k 0.5%
• $139,000 Medical premiums increase of 6.7% for 2024, consistent with industry
trends
• $24,000 for CaIPERS Unfunded Actuarial Liability (UAL) requirement payment
increase impact on B24. The July 2024 UAL payment for Classic plan is
$1.379M and for Pepra plan is $14k.
• $14,000 for proposed Wellness Program, $35,000 total.
1j Capital and Reserves, net + 254k 1.6%
• In addition to the annual operating expenses detailed previously, there are
numerous capital released components of the annual budget which impact
rates. The timing of capital projects between years can have a material impact
on year to year comparison. The changes from B23 to B24 are detailed below.
• $1,707,000 capital expenditures in B24 of 13.3M, offset by $5.6M in capital
reserves utilization for a net outflow of $7.7M , as compared to a B23 net outflow
of $6.OM
• ($398,000) operating reserve decrease anticipated for B24 of ($349k) as
compared to +$49k for B23
• $58,000 increase in vehicle reserve funding to $844,000 for B24; based on
inflation of vehicles and ZEV regulatory anticipated impacts
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• ($690,000) increase in use of vehicle reserve funds, due to timing of vehicle
purchase (deliveries)
• ($80,000) decrease in standard rate reserve funding (spreading standard rate
reserve over 3 years instead of full impact on funding level increase in B24)
• ($12,000) decrease in debt service. B24 total is $429,000
• ($172,000) increase in other revenues (not rate related)
• ($209,000) increase in investment income due to rising interest rates
• $50,000 decrease in AB32 funds available for use to offset rates revenue
requirement
1 k Customer Growth - $198k 0.6%
• Customer account growth increases retail electricity sales
11 All Other, net - $103k -0.3%
• Numerous miscellaneous detailed line items, not detailed previously above
amount to $344k. A portion of this is numerous account line items which are
reviewed for historical averages, not simply what was budgeted last year. This is
not one or a few large dollar items, rather the combined impact of small dollars,
numerous accounts/activities, across ten operating cost centers.
2. Water Utility Budget
The current draft of Budget 2024 (1324) and Budget 2023 (1325) for the Water Utility is
provided as Attachment 2.
B24 Operating Expenses of$13.OM are $1.4M or 12% greater than B23. For B25, the
cost increases $681 k or 5% to B24. B24 Capital expenditures of$5.8M are notably
less than the $15.2Min B23. The B24 net revenue requirement from rates of $18.8M is
an increase over B23 of $1.4M or 8%. The details of this 8% increase are provided
below:
2a Water Power Costs + 186k 1 .1%
• $150,000 increase in electricity costs to operate wells, pumps and motors. This
increase is a combination of the District's electricity service, as well as, Liberty's
electricity service costs. The increase is driven by inflation in the —14% range
combining the two electricity service providers, partially offset by a decline in
electricity kWh volume, for a net cost increase of 10%. In B24, water's cost for
electricity is $1.64M and represents 13% of annual operating costs.
• $36,000 increase in the cost of power repair and preventative maintenance
2b not used
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2c Labor Cost + 464k 2.7%
• The rate of pay for personnel increases in 2022 and 2023 of 5.0% and 5.0%
respectively, having a compounding impact on B24 of 2.4%. The budgeted
increases were B22 4.5% and B23 3.0%.
• Certain positions had or will have step increases within the range, consistent
with approved salary schedules.
• The rate of pay increases for B24 and B25 are estimated at 3.0% and 3.0%.
• The above items impact gross wages, as well as, certain labor overhead components
(payroll taxes, pension, workers' compensation insurance). Both are included in the
impact amount noted.
2d Vendor Costs Inflation + 276k 1.6%
• The US economy experienced notable inflation during late fall 2021, all of 2022,
peaking at 9.1% in June 2022, tampering over the 1 st half of 2023, with August
year over year inflation at 3.7%.
• An inflation level of 3% equates to $137k for vendor operating expenses of the
electric utility.
• Water operations analysis detailed an additional $64k in inflation-driven cost
increases.
• Analysis of over 165 water utility operations procurement items for 2020 through
2023 indicates a 13.3% inflation trend (averaging 3yr, 2yr and 1 yr CAGRs).
• Analysis of 23 water utility operations bid list procurement items for 2020 through
2023 indicates trends for 2023 costs of 7%, 18% and 21% inflation trends,
CAGRs 2020 to 2022 respectively.
• We have reviewed expenses by account and activity code for reasonableness
based on three-year averages, adjusting for anomalies, and other known factors
and estimates.
• Insurance costs have increased in B24 by $150,000, with the water's share at
$75,000. The B24 insurance total of $425k reflects an increase of $150k or 55%
to B23. This cost includes property, general liability, excess crime, and
vehicles. The premiums increased 15% and 20% respectively in the last two
renewal cycles, and the value of property increased each year. B24 and B25
also include estimates of a 10% premium increase with renewals in mid 2024
and mid 2025. Further, the cyber insurance cost ($14k on most recent renewal)
is now passed on to all ACWA JPIA participants (previously included in
complimentary). The insurance cost increases are consistent with industry
trends.
2e Fleet R&M & Fuel Costs + 133k 0.8%
• Fuel and oil cost for B24 of $200,000 are $80,000 greater than B23 based on a
normalized estimate of recent cost trends (the 2022 Actual was 222k and the
2023 Forecast is $185k).
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• Repairs and Maintenance (R&M) costs are $123,000, greater than B23 due to
current cost trends and repair lead times.
• Added for B24 is $65,000 in equipment rentals due to the repair lead times.
• In total, vehicle operation, maintenance, repairs, fuels, deprecation and other
fleet costs for B24 total $1.59M and equate to an increase of$341 k or 27%. The
B25 total of $1.65M reflects an increase of 4% to B24.
• The water utility's share of fleet costs equates to an increase in Transportation
Overhead of$133,000 for B24 as compared to B23.
2f not used
2g Strategic, Personnel + 113k 0.6%
• The staff has evaluated the resources of the District in relation to the mission,
values, and strategic goals of the organization. As discussed in previous
workshops, there are numerous needs identified throughout the
organization. Staff has narrowed the incremental changes recommended for
B24 to two FTE additions. Several other personnel related to strategic drivers
are also included in B24. The driver amounts, including overheads, are detailed
below.
• $75,000 FTE add,Management Analyst position, $177,000 in total, water portion
$75,000.
• $59,000 FTE add, Network System Administrator position, 169,000 in total, water
portion $59,000
• $13,000 for two IT position changes; $36,000 in total, the water portion $13,000.
• ($34,000) reduction in IT contract services water portion; $98,000 reduction in
total. This IT contract services work was added to B22 and B23 and, with the
above changes, has been removed from B24.
2h Strategic, Vendors + 224k 1.4%
• The staff has evaluated the resources of the District in relation to the mission,
values, and strategic goals of the organization. Staff management has identified
the following vendor expense items which are changes from B23 to B24.
• $40,000 strategic initiative shift from electric to water, based on strategic plan
update
• $25,000 communications - Updated website to incorporate customer-friendly applications
and education ($50,000 total
• $38,000 compensation study, $75,000 total
• $20,000 community education and workforce development (ie scholarship program) ,
$40,000 total
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• $13,000 recruiting and other HR related costs not budgeted for in prior budgeters, $26,500
total
• ($21,000) customer service cost savings identified, primarily due to shift to digital (postage
savings) and shift to in-house check processing. $42,000 total savings
• $70,000 meter maintenance program (regulatory requirement)
• $60,000 generator preventative maintenance and repair service contract
• ($21,000) IT had various areas of cost savings identified. $60,000 total
• In B25, there is an incremental $60,000 for water cost of service analysis (cosa). The prior
water cosa was performed in 2020, with rates approved from 2021-2025, for a cost of
$34k. The water cosa prior to that had a cost of$54k.
2i Labor Overheads Inflation + 145k 0.8%
• $113,000 Medical premiums increase of 6.7% for 2024, consistent with industry
trends
• $20,000 for CalPERS Unfunded Actuarial Liability (UAL) requirement payment
increase impact on B24. The July 2024 UAL payment for Classic plan is
$1.379M and for Pepra plan is $14k.
• $12,000 for proposed Wellness Program, $35,000 total.
2j Capital and Reserves, net + 16k 0.1%
• In addition to the annual operating expenses detailed previously, there are
numerous capital released components of the annual budget which impact
rates. The timing of capital projects between years can have a material impact
on year to year comparison. The changes from B23 to B24 are detailed below.
• $1,543,000 capital expenditures in B24 of $5.79M, plus $1.1 M in capital reserve
funding, offset by $0 in capital reserves utilization for a net outflow of $5.79M , as
compared to a B23 net outflow of $5.35M ($15.28M less $0.96M in capital
reserves use less $8.97M in debt project funds use)
• ($1,791,000) operating reserve decrease anticipated for B24 of$1.54M as
compared to positive $249k for B23; required use based on timing of capital
expenditures, financial master plan and reserve policies
• $237,000 increase in vehicle reserve funding to $484,000 for B24; based on
inflation of vehicles and ZEV regulatory anticipated impacts
• ($368,000) increase in use of vehicle reserve funds, due to timing of vehicle
purchase (deliveries)
• ($9,000) decrease in debt service. B24 total is $1.98M
• $81,000 decrease in other revenues (not rate related)
• ($223,000) increase in investment income due to rising interest rates
• $569,000 decrease in use of facility fees for relevant capital projects
• ($3,000) increase in other miscellaneous items
2k Customer Growth - $104k -0.6%
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• Customer account growth increases retail water sales
21 All Other, net - $42k -0.2%
• Numerous miscellaneous detailed line items, not detailed previously above
amount to $42k. A portion of this is numerous account line items which are
reviewed for historical averages, not simply what was budgeted last year. This is
not one or a few large dollar items, rather the combined impact of small dollars,
numerous accounts/activities, across ten operating cost centers.
3. Capital Expenditures
• The District has reviewed the current 10-year capital improvement plans and
updated them as necessary for current planned projects timing and
inflation. Capital expenditures are required to address the aging depreciation of
system assets and is critical to achieving the mission of the district. Capital
expenditures were reviewed in detail during Workshop #2 last month.
• The 10 year capital improvement plans for the electric system, water system,
facilities, vehicles, and information technology can be referenced in Attachment
3.
• Electric's capital expenditures total $12.3M and $21.8M for B24 and B25,
respectively. Electric includes facilities expenditures and expenditures are offset
partially by the use of the $6.5M of 2022 debt issuance project proceeds in 2025.
• Water capital expenditures total $5.8M and $8.1 M for B24 and B25, respectively.
4. Overheads, Rent, and Debt Service
There are four overhead charges applied throughout the District's financials. The
calculation methodologies and application to B24 and B25 are consistent with prior
years.
• Labor Overhead — distributes cost of all payroll related costs (taxes, insurance,
pension) and non-productive compensation costs across all our operations/work
orders/capital projects
• Transportation Overhead — distributes the cost of our Fleet across all our
operations/work orders/capital projects
• Administrative Overhead — distributes Purchasing/Warehousing common costs
across operations/work orders/capital projects
• Construction Overhead — distributes administrative overhead costs to all capital
projects
4A Labor Overhead
The District's payroll costs include the cost of salaries and wages (rate of pay x hours)
aka compensation, as well as, numerous other costs directly associated with
compensation. For the District (as an employer), these other costs include the
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employer's cost portion of payroll taxes, health insurance, pension, OPEB, and workers'
compensation insurance. The District's financial accounts for the above costs in two
main categories; Labor and Labor Overhead.
Labor is the direct cost (compensation) for productive labor time costs. Labor includes
the cost of hours charged to operations, capital projects and service work
orders. Labor cost charging is specific to the hours and personnel charging their time,
and includes overtime and standby compensation costs.
Labor Overhead captures the cost of all the other costs referenced above, as well as
the cost of non-productive labor costs (vacation, sick, administrative, and holiday
pay). Overhead cost components are accumulated for the District as a whole, then
proportionally distributed to all operations, capital, and service work orders based on
where the labor costs are charged.
For Budget 2023, the labor overhead rate is 95% and the rate has decreased in B24 to
92% and B25 to 94%. Therefore, for every dollar of productive labor cost in B24,
overhead charged is 92 cents.
There are numerous drivers of the overhead cost components, including rate of pay
increases, position additions/deletions, health insurance costs and plan changes, and
turnover impacts on pension costs (traditional to PEPRA), the pension UAL required
payments, and paid time off accrual rates.
Labor Overhead for B24 of $9.8m increased 9% to B23, whereas total recommended
labor is an increase of 12%. Therefore, the effective Labor Overhead rate decreased
3%.
The five largest cost components for Labor Overhead are as follows:
• $3.2m Pension Costs — up 7% to B23 due to increase in UAL required annual
payment and increase in pensionable wages
• $3.2m Medical/Dental insurance costs (employees and retirees,net) — up 5% to B23
due primarily to premium renewal cost increase of 6.7%
• $1.8m Non-productive labor costs — up 14% to B23 primarily due to rate of pay
increases and due to +2.25 FTEs
• $0.89m FICA/Medicare payroll taxes, employer portion — up 9% to B23 due to
payroll increases, + 2.25 FTEs, and FICA cap increase
• $0.3m Workers Compensation insurance — up 25% due primarily to a contingency
estimate for B24
• FYE 6/30/2023 and FYE 6/30/2024 renewals net WC costs as a % of payroll are
2.80% and 2.50%, respectively; the B24 effective rate is 2.63% and B25 is 2.74%
• FYE 6/30/2023 and FYE 6/30/2024 experience modification factors (xMODs) are
1.21% and 1.08%, respectively; B24 estimates an increase in xMOD and base rates,
primarily as a contingency.
4B Transportation Overhead — distributes the cost of our Fleet across all our
operations/work orders/capital projects.
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The Transportation Overhead amount for B24 of$1.6m increased $341 K or 27% to
B23. This was driven primarily by significant inflation impacts on fuel and repair and
maintenance costs. We have also added $65,000 in equipment rental costs due to the
recent experiences of significant out of service periods for repair work to be performed
on critical fleet equipment (not budgeted for in B23). The overhead rate charged per
applicable transportation hour for B23 of$16.95 compares to $13.98 for B23,
representing a 21% increase. This item was previously detailed in sections 2e and 3e
of this staff report.
4C Administrative Overhead — distributes Purchasing/Warehousing common costs
across operations and work orders/capital projects
The Administrative Overhead amount for B24 of$418k increased $30K or 8% to
B23. This was driven primarily by cost increases driven by rate of pay changes and
inflation. The overhead rate charged per applicable labor hour for B24 of 3.9%
compares to 4.1% for B23. The rate decrease is due to the cost being spread over a
larger number of overall labor hours for District in total due to FTE increase.
4D Construction Overhead — distributes administrative overhead costs to all capital
projects
The Construction Overhead amount for B24 of$320k increased $40K or 14% to
B23. This was driven primarily by cost increases driven by rate of pay changes and
inflation. The overhead rate charged per applicable labor hour capital projects for B24
is 19.5% and was 18.1% in B23.
4E Interdepartmental Rent
The electric utility owns the district's main building and common shared equipment
assets.
The depreciation cost and the operating costs for the building and common facilities are
jointly shared by the water utility, 50% Electric and 50% Water, consistent for many
years.
Water's rent to Electric for B24 is $581,400 and equates to an increase of 1.2%
compared to B23. At a total cost level, the building facilities' annual operating costs of
$839K increased significantly (93%) in B24 compared to B23. The increase is due
primarily to inflationary pressures, as well as addressing the aging facilities' continuous
needs. Depreciation costs of$323K for B24 decreased by 54% compared to
B23. This decrease in depreciation cost is due primarily to the B23 figure that included
completion of the main building modernization project and the new corp yard facility and
the resulting depreciation impact.
4F Debt Service Schedule, Electric Utility
The electric utility's debt service for B24 and B25 is $429k and $432k, respectively.
The electric utility's 2022 debt issuance proceeds of$6.5M are forecasted to be
expended in B25.
The electric utility has no new debt proposed in the FY24-FY33 10-year financial
master plan.
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4G Debt Service Schedule, Water Utility
The water utility's debt service for B24 and B25 is $1.98M and $1.99M, respectively.
The water utility's 2022 debt issuance proceeds of$6.5M are forecasted to be
expended by the end of 2024, consistent with the current budget.
The water utility has no new debt proposed in the FY24-FY33 10-year financial master
plan.
Attachment 4 provides detailed calculation schedules for overheads, rent, and debt
service.
5. Personnel
• Personnel is at the core of operational and strategic success and a significant
cost and investment for the District. The District has reviewed the organizational
structure over the last 12-18 months and has developed several strategic
recommended changes to align the structure with the evolving landscape of
public utility maintenance and operations, consistent with the District's Mission,
Values, and Strategic Plan.
• In the current budget for B22 and B23, there were no position additions or
eliminations. The B23 anticipated one less position from attrition, following an
electrician position anticipated retirement. This attrition is now anticipated to
occur after Q1 of 2024.
• Recommended changes proposed for Budget 2024/2025
o .FY24 - Add 1 +2 FTE - $346,000 incremental to annual operating
expenses, including overhead, as detailed in sections 1 g & 2g. Including
costs charged to capital projects, the total is $416,000.
■ IT - Network Administrator
■ Admin - Management Analyst
• FY24 - Change 12 range re-classifications, 1 position change - $51,000
incremental to annual operating expenses, including overhead, as detailed in
sections 1 b, 1 g & 2g. Including costs charged to capital projects, the total is
$80,000.
o IT - Network Administrator to Senior Network Administrator (Re-
classification)
o IT - Data Analyst & Admin to BI Developer (Re-classification)
o Electric - Meter Reader to Defensible Space/Veg Management
Manager (Re-classification)
• FY25 - Change 11 range upgrade/promotion - $24,750 incremental, including
overhead
o General Management - Communications Specialist to Senior
Communications Specialist (Re-classification)
• Net FTE Change
81 .00 Budget 2023
83.25 Budget 2024
83.00 Budget 2025
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• Attachment 5 provides detailed position information and organizational chart.
6. Financial Master Plan
The Financial Master Plan (FMP) is a tool to help the Board and staff understand how
the proposed budget impacts long-term goals. The FMP includes revenues and
expenditures the current budget cycle years, as well as, the following eight years, for a
10 year horizon view of the financial position, in particular reserve balances, for the
District. Further, the FMP is reviewed during the budget cycle to ensure that the
proposed budget is consistent with long-term goals. The FMP makes assumptions on
customer growth and inflation. Further, the FMP incorporates the 10 year capital
improvement plans of the utilities.
The key measure of financial stability for the District in the FMP is reserve balances.
Reserve balances and relationship to goals (highlighted) and related rate change
recommendations are summarized below:
ELECTRIC
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Operating Cash Flow
Operating revenue $ 38,228 $43,201 $45,341 $47,588 $49,480 $51,448 $ 53,495 $ 55,624 $ 57,838 $ 60,140
Operating Purchase Power Costs (14,764) (15,450) (16.068) (16,711) (17,379) (18,074) (18,797) (19,549) (20,331) (21,144)
Operating Expenses (16,548) (16,719) (17,471) (18,257) (19,078) (19,935) (20,833) (21,771) (22,750) (23,774)
Other revenue/(expenses) 91 70 8 21 26 112 155 188 252 325
Net Income FMP $ 7,007 $11,102 $11.810 $12,641 $13,049 $13,550 $ 14,020 $ 14,492 $ 15,009 $ 15,547
Transfer froml(to)funds 6,263 6,055 (2,824) (4,358) (1,916) (928) (3,142) (386) (53) (109)
Debt Issuance Costs - - - - - - - - - -
Debt principal payments (284) (277) (269) (261) (253) (244) (234) (225) (214) (204)
2022 Debt proceeds use-$6,500 - 6,500 - - - - - - - -
Capital projects 13,335 22,501 ,524 7,310 6,312 9,738 8,496 10,192 10,560 10,622
Change in Operating Cash $ (349) $ 878 $ 1,192 $ 712 $ 4,569 $ 2,640 $ 2,147 $ 3,690 $ 4,182 $ 4,612
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Op Reserve%ofOpExp(Goal 50%) 451% 50% 55% 56% 78% 88% 94% 107% 121% 135%
Rate Reserve%of PPE(Goal 501/6) 40°/ 43% 46% 481/6 50% 50% 501/6 50% 50% 50%
Capital Reserves%Capx(Goa1100%) 71% 16% 40% 77% 90% 102% 12811. 130% 133% 133%
Cash&Reserve Balances
Operating Reserve(Gen Fd)Balance $ 7,501 $ 6,379 $ 9,571 $10,283 $14,852 $17,492 $ 19,640 $ 23,329 $ 27,512 $ 32,124
Rate Reserve Balance 5,960 6,679 7,364 8,062 8,772 9,120 9,482 9,858 10,249 10,656
Capital Reserve Balance 6,238 1,225 3,999 8,079 9,241 10,826 14,042 14,723 15,018 15,318
Capital Vehicle Reserve Balance 854 421 246 296 890 1,002 1,217 1,278 1,876 2,050
Deferred Liability 2,231 2,298 2,344 2,391 2,439 2,488 2,538 2,589 2,641 2,694
Facility Fee Reserve Balance 554 253 387 525 665 315 464 623 291 459
Cash&Reserve Balances $ 23,338 $19,255 $23,911 $29,636 $36,859 $41,243 $ 47,383 $ 52.400 $ 57,587 $ 63,301
for reaktime rate adjustment mpacts
Change to Proposed FY24&FY25 0.001/6 0.00%
Proposed rate change 12.00% 12.00% 4.00% 4.001/6 3.001/6 3.00% 3.000/6 3.00% 3.00°/ 3.00%
Page 17 of 19
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WATER
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Operating Cash Flow
Operating revenue $ 19,134 $ 20,545 $ 22,744 $25,183 $27,636 $29,231 $ 30,629 $ 32,094 $ 33,629 $ 35,239
Operating expenses (12,995) (13,723) (14,172) (14,635) (15,094) (15,566) (16,057) (16,562) (17,082) (17,619)
Other revenue and expenses (820) (826) (853) (841) 813) (731) (660) (600) (559) (435)
Net income $ 5,319 $ 5,996 $ 7,719 $ 9,707 $ 11,729 $ 12,932 $ 13,912 $ 14,932 $ 15,988 $ 17,185
Transfers froml(to)funds (169) 2,932 2,138 221 (1,477) 519 (3,067) (3,606) (2,534) (1,779)
Debt Issuance Costs - - - - - - -Debt principal payments (920) (965) (1,000) (1,045) (1,090) (1,125) (1,170) (1,220) (1,265) (1,325)
Debt proceeds(new debt)-$0,000 - - - - -
Capital expenditures (5,794) (8,065) (10,366) (9,749) (7,066) (10,967) (8,994) (10,464) (8,634) (8,848)
Change in Operating Cash $ (1,564) $ (102) $ (1,509) $ (866) $ 2,096 $ 1,359 $ 681 $ (358) $ 3.555 $ 5,233
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
OpGF Reserve%of OpExp Goal 50% 51% 48% 35°% 28% 41% 49% 52°% 48% 67% 95%
Capital Reserves%CapxGoal 100% 46% 33% 21% 23% 41% 40% 77% 113% 137% 155%
Cash&Reserve Balances
Operating Cash Balance(GenFd) $ 6,521 $ 6,520 $ 5,011 $ 4,144 $ 6,240 $ 7,600 $ 8,281 $ 7,923 $ 11,477 $ 16,710
Capital Reserve Balance 3,739 2,701 1,755 1,690 3,099 2,961 7,020 11,161 13,884 16,461
Vehicle Reserve Balance 348 295 240 516 1,013 1,116 1,164 1,181 1,600 1,485
Deferred Liability 117 121 124 128 132 136 140 144 148 153
Facility Fee Balance 1,584 527 34 221 428 656 348 622 925 1,261
Cash&Reserve Balances $ 12,409 $ 10,164 $ 7,164 $ 6.699 $ 10,912 $ 12,469 $ 16.953 $ 21,031 $ 28,034 $ 36,070
Debtservice coverage 3.54 3.86 4.73 5.71 6.71 7.33 7.81 8.29 8.82 9.37
(125 required until 2036)
Change to Proposed FY22&FY23 0.0% 0.0%
Proposed rate change 8.0% 7.0% 10.0% 10.0% 9.0% 5.0% 4.00% 4.00% 4.00% 4.00%
FY24 FY25 FY26 FY27 F FY28 FY29 FY30 F FY31 FY32 FY33
Water's capital reserve balance includes a forecasted $1.5M transfer in 2023 from
operating cash, due to timing of capital expenditures.
Water's rate increases for FY24 and FY25, averaging 8% and 7% respectively, were
approved in 2020.
Water's rate increases in FY26+ as drafted above will be assessed during the water
Cosa performed in 2025.
The draft rate increases in FY26+ above are greater than estimated in the fall 2021
FMP, due to inflation significantly higher than previously anticiapted.
Key notes regarding reserves:
The Operating Reserve is the general fund balance and is intended for unanticipated
operating cost items or operating cost increases, or an unanticipated loss of
revenues. The primary source of incoming funds is customer rates for electric and
water utility service provided.
The Capital Reserve is funded with rates, via transfers from General Fund to Capital
Reserve. This reserve is intended to fund any year-to-year 'spikes' in capital
expenditures, in addition to serving as a funding source for any unplanned capital
needs.
Both of the above referenced reserves (and the Rate Reserve for electric) are an
important component of the overall financial strength of the District, serving as key
funding reserves, in addition to essential components of debt ratings or other review of
the District's financial position.
Attachment 6 provides the detailed Financial Master Plan for the 10-year period.
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GOALS AND OBJECTIVES:
District Code 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.
District Code 1 .05.030 Goals:
1. Manage for Financial Stability and Resiliency
2. Environmental Stewardship: Create a sustainable resilient environment for all our
communities.
3. Engage with our customers and communities in a welcoming and transparent way to
identify opportunities.
4. Take the best of private sector thinking to modernize the utility and add value to our
communities.
5. Developing an inclusive culture drives organizational integration and success.
FISCAL IMPACT:
None for this workshop.
ATTACHMENTS:
1. 1 Electric Summary and Schedules
2. 2 Water Summary and Schedules
3. 3 Capital Expenditures
4. 4 Overheads Rent Debt
5. 5 Personnel
6. 6 Financial Master Plan
7. 7 Purchased Power
Page 19 of 19
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
ELECTRIC OPERATIONS REVENUE STATEMENT
OPERATING BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET I %BUDGET
REVENUE FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Residential Sales 18,756,168 18,562,731 20,554,300 1,798,132 10% 23,297,100 2,742,800 13%
Commercial Sales 12,689,444 13,687,929 14,938,300 2,248,856 18% 16,931,500 1,993,200 13%
Interdepartmental Sales 1,489,959 1,370,149 1,579,500 89,541 6% 1,769,000 189,500 12%
Miscellaneous Operating Revenue 116,364 197,612 158,900 42,536 37% 160,900 2,000 1%
Standby Revenue 16,600 16,289 15,600 (1,000) -6% 15,000 (600) 4%
Pole Replacements and Contacts 278,617 690,568 400,000 121,383 44% 420,000 20,000 5%
Interdepartmental Rent 572,076 544,992 581,400 9,324 2% 607,500 26,100 4%
TOTAL OPERATING REVENUE $33,919,228 $35,070,270 $38,228,000 $4,308,772 13% $43,201,000 $4,973,000 13%
Interest Income (General Fund Only) 27,000 13,046 236,000 209,000 774% 225,000 (11,000) -5%
Transfer in from Vehicle Reserve Fund 763,164 450,000 1,452,700 689,536 90% 1,369,500 (83,200) -6%
Transfer in from Capital Reserve Fund 650,000 0 5,660,000 5,010,000 771% 7,200,000 1,540,000 27%
Transfer in from Facility Fees Fund 0 0 0 0 - 500,000 500,000 -
Transfer in from Rate Reserve 0 2,360,000 0 0 - 0 0 -
Transfer in from AB32 Reserve Fund 550,000 1,000,000 500,000 (50,000) -9% 450,000 (50,000) -10%
TOTAL ELECTRIC REVENUE&TRANSFERS $35,909,392 $38,893,316 $46,076,700 $10,167,308 28% $52,945,500 $6,868,800 15%
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
SUMMARY OF ELECTRIC REVENUES AND EXPENSES
BUDGET I PRIOR 12 MOS F BUDGET $BUDGET %BUDGET BUDGET I $BUDGET %BUDGET
FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
ELECTRIC REVENUES&TRANSFERS $35,909,392 $38,893,316 $46,076,700 $10,167,308 28% $52,945,500 $6,868,800 15%
ELECTRIC OPERATING EXPENSES
Board of Directors 386,344 295,003 360,449 (25,895) -7% 353,667 (6,782) -2%
General Management 1,533,653 1,541,067 1,878,203 344,550 22% 1,825,824 (52,379) -3%
Administrative Services 1,476,195 1,560,619 1,652,999 176,804 12% 1,724,192 71,193 4%
Conservation 915,162 651,729 1,021,561 106,399 12% 1,068,733 47,172 5%
Electric Operations 7,105,456 8,704,252 8,983,423 1,877,967 26% 8,952,032 (31,391) 0%
Information Technology(IT) 1,661,373 1,792,738 1,811,660 150,287 9% 1,928,360 116,700 6%
Purchased Power 13,982,000 17,137,658 14,764,000 782,000 6% 15,450,000 686,000 4.6%
Building Maintenance(cost Is 100%distributed) 744,787 791,179 839,435 94,648 13% 866,381 26,946 3%
TOTAL OPERATING EXPENSES $27,804,970 $32,474,244 $31,311,730 $3,506,760 13% $32,169,189 $857,459 3%
Operating Expenses(excluding Purch.Power) 13,822,970 15,336,587 16,547,730 2,724,760 20% 16,719,189 171,459 1.0%
Debt Service 441,491 435,000 429,181 (12,310) -3% 431,931 2,750 1%
Transfer to Rate Reserve(replenishment) 0 0 376,000 376,000 - 376,000 0 0%
Transfer to Vehicle Reserve 786,000 214,556 844,000 58,000 7% 925,000 81,000 10%
Transfer to Electric Rate Reserve Fund 210,000 210,000 130,000 (80,000) -38% 164,000 34,000 26%
Transfer to Electric Capital Fund 0 0 0 0 0% 2,000,000 2,000,000 0%
TOTAL EXPENSES&TRANSFERS 29,242,461 33,333,800 33,090,911 3,848,450 13% 36,066,120 2,975,209 9%
NET AVAILABLE FOR CAPITAL $6,666,931 $59559,516 $12,985,789 $69318,858 95% $16,879,380 $3,893,591 30%
Capital Expenditures (6,617,937) (5,300,000) (13,335,200) (6,717,263) 102% (22,501,100) (9,165,900) 69%
Bond Debt Proceeds utilized - - - 0 - 6,500,000 6,500,000 -
Net Change in General Fund, Electric $ 48,994 $ 259,516 $ (349,411) (398,405) -813% $ 878,280 1,227,691 -351%
comments: RR replenishment over 5 years and post CVPIA$480k transfer to Rate Reserve
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Truckee Donner Public Utility District
ELECTRIC Utility
2024 Budget by Fund
Operating
Reserve Rate Deferred Capital Vehicles Facility COP Debt Electric Utility
(General) Reserve Liability Reserve Reserve Fees Project AB32 Cap& All Funds
Fund Fund Fund Fund Fund Fund Fund Trade Fund Combined
Undesignated Designated Restricted Restricted Restricted
Sources $ 38,964,000 $ 665,000 $ 65,000 $ 346,539 $ 952,500 $ 205,173 $ 202,000 $ 363,000 $ 41,763,213
Operating Revenue,Rates 37,072,100 37,072,100
Operating Revenue,Other 1,155,900 1,155,900
subtotal 38,228,000 38,228,000
Investment Income 236,000 159,000 65,000 346,539 33,400 10,473 202,000 13,000 1,065,413
AB32 Auction Sales 350,000 350,000
Facility Fees collected 194,700 194,700
Vehicle sales proceeds 75,100 75,100
Bond Proceeds 0
From other Fund:
GF to Rate Reserve Replenish 376,000 376,000
GF to Rate Reserve 130,000 130,000
GF to Capital Reserve 0 0
GF to Capital Reserve,Vehicles 844,000 844,000
AB32 Funds to GF 500,000 500,000
Calpers sidefund interest trnf - 0
Uses $ 39,313,411 $ - $ - $ 5,660,000 $ 15502,700 $ - $ - $ 500,000 $ 46,9765111
Operating expenses 16,547,730 16,547,730
Purchased Power 14,764,000 14,764,000
subtotal 31,311,730 31,311,730
To other Fund:
GF to Rate Reserve Replenish 376,000 376,000
GF to Rate Reserve 130,000 130,000
GF to Capital Reserves 0 0
GF to Capital Reserve,Vehicles 844,000 844,000
AB32 funds to GF 500,000 500,000
Debt Service 429,181 429,181
Capital Expenditures 65222,500 5,660,000 1,452,700 0 0 13,335,200
Vehicle Reserve,Rental Expense 50,000 505000
Sources less Uses Budget NET $ 349,411 $ 665,000 $ 65,000 $ 5,313,461 $ 550,200 $ 205,173 $ 202,000 $ 137,000 $ 5,212,898
Beginning Fund Balance,Budgeted 7,850,000 5,294,566 2,166,016 11,551,307 1,404,335 349,110 6,740,000 420,000 $ 355775,334
Ending Fund Balance,Budgeted $ 7,500,589 $ 5,959,566 $ 25231,016 $ 6,237,846 $ 854,135 $ 554,283 $ 6,942,000 $ 283,000 $ 30,562,436
......................................................................................................
variance to Goal$ (773,276) (1,422,434) 171,016 (2,917,019) 2,837,571
variance to Goal% -9% -19% 8% -29% 10%
I:\BUDGET1CYB\Centra1\Summary Budget Sheets Bdg by Fund E Yr1
10/13/2023 9:20 AM
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Truckee Donner Public Utility District
ELECTRIC Utility
2025 Budget by Fund
Operating
Reserve Rate Deferred Capital Vehicles Facility COP Debt Electric Utility
(General) Reserve Liability Reserve Reserve Fees Project AB32 Cap& All Funds
Fund Fund Fund Fund Fund Fund Fund Trade Fund Combined
Undesignated Designated Restricted Restricted Restricted
Sources $ 43,8769000 $ 719,000 $ 679000 $ 2,187,135 $ 986,600 $ 198,348 $ 111,000 $ 358,000 $ 4895039084
Operating Revenue, Rates 41,997,600 41,997,600
Operating Revenue,Other 1,203,400 1,203,400
subtotal 43,201,000 43,201,000
Investment Income 225,000 179,000 67,000 187,135 18,800 16,628 111,000 8,000 812,564
AB32 Auction Sales 350,000 350,000
Facility Fees collected 181,720 181,720
Vehicle sales proceeds 42,800 42,800
Bond Proceeds 0
From other Fund:
GF to Rate Reserve Replenish 376,000 376,000
GF to Rate Reserve 164,000 164,000
GF to Capital Reserve 2,000,000 2,000,000
GF to Capital Reserve,Vehicles 925,000 925,000
AB32 Funds to GF 450,000 450,000
Uses $ 4299979720 $ - $ - $ 7,200,000 $ 194199500 $ 5009000 $ 695009000 $ 450,000 $ 5990679220
Operating expenses 16,719,189 16,719,189
Purchased Power 15,450,000 15,450,000
subtotal 32,169,189 32,169,189
To other Fund:
GF to Rate Reserve Replenish 376,000 376,000
GF to Rate Reserve 164,000 164,000
GF to Capital Reserves 2,000,000 2,000,000
GF to Capital Reserve,Vehicles 925,000 925,000
AB32 funds to GF 450,000 450,000
Debt Service 431,931 431,931
Capital Expenditures 6,931,600 7,200,000 1,369,500 500,000 6,500,000 22,501,100
Vehicle Reserve, Rental Expense 50,000 50,000
Sources less Uses Budget NET $ 878,280 $ 719,000 $ 679000 $ (5,012,865) $ (4329900) $ (3019652) $ (69389,000) $ (929000) $ (1095649136)
Beginning Fund Balance, Budgeted 7,500,589 5,959,566 2,231,016 6,237,846 854,135 554,283 6,942,000 283,000 $ 30,562,436
Ending Fund Balance,Budgeted $ 8,378,869 $ 6,678,566 $ 292989016 $ 1,224,982 $ 421,235 $ 252,632 $ 5539000 $ 1919000 $ 1999989299
variance to Goal$ 105,004 (703,434) 238,016 (8,362,783) (7,726,566)
variance to Goal% 1% -10% 12% -84% -28%
I:\BUDGET\CYB\Central\Summary Budget Sheets Bdg by Fund E Yr2
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TDPUD Budget FY2024 and FY2025 (10/1812023 Draft)
ELECTRIC EXPENDITURE DETAIL
BOARD OF BUDGET I PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
DIRECTORS FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Outside Services Employed $213,775 $156,119 $160,000 ($53,775) -25% $160,900 $900 1
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
presented at the board level.
Miscellaneous General Expenses 172,569 138,883 200,449 27,880 16% 192,767 (7,682) 4%
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 $386,344 $295,003 $360y449 ($25,895) -7% $353,667 ($6,782) -2%
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TDPUD Budget FY2024 and FY2025 (10/1812023 Draft)
ELECTRIC EXPENDITURE DETAIL
GENERAL BUDGET I PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
MANAGEMENT FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Public Information $122,396 $146,267 $146,070 $23,674 19% $151,845 $5,775 4%
This account includes the activities of the PIO plus the website and newsletter.
Administrative&General-Salaries 638,326 851,859 711,118 72,792 11% 746,922 35,804 5%
This account is used to charge general administrative staff time other than safety and board related activities.
Legislature&Regulations 98,956 115,410 168,930 69,974 71% 175,284 6,354 4%
This account is for legislation and regulation tracking labor.
Office Supplies&Expenses 81,372 124,842 102,000 20,628 25% 105,055 3,055 3%
This account is used to cover cell phone use,computer expenses,dues&memberships including LAFCO and NCPA,industry meetings,office supplies,postage,
training,assessment,personnel expenses and safety.
Outside Services Employed 234,472 57,370 206,500 (27,972) -12% 204,660 (1,840) -1
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 81,164 88,597 429,110 347,946 429% 324,148 (104,962) -24%
This account includes labor for department safety meetings and training and the organization's wellness program,and addition of Safety and Risk Coordinator postion
FTE starting in Budget 2022(split 50%E/50%W).
General Advertising Expenses 178,258 62,821 114,475 (63,783) -36% 117,910 3,435 3%
This account is used for the cost of publishing ordinances,surplus material,and other legal ad requirements.
Misc General Expenses 98,709 93,901 0 (98,709) -100% 0 0 -
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 $1,533,653 $1,541,067 $1,878,203 $344,550 22% $1,825,824 ($52,379) -3%
$7,414
0%
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
ELECTRIC EXPENDITURE DETAIL
ADMINISTRATIVE BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
SERVICES FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Meters/Services Operations Expenses $0 $0 $0 $0 - $0 $0 This account is used by the meter readers to charge their time to perform meter connects,disconnects and service transfers.
Customer Installation Expense 0 0 0 0 - 0 0 -
This account includes charges for G0165 inspections for the electric department as well as investigations of energy diversion.
Customer Account Operations Expense-Salaries 158,343 157,741 166,593 8,250 5% 179,057 12,464 7%
This account includes the management staff supervision of the customer service and billing functions.
Meter Reading Expense 9,270 2,169 91000 (270) -3% 9,270 270 3%
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 555,357 609,696 590,274 34,917 6% 622,869 32,595 6%
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 11,298 2,146 12,485 1,187 11% 13,222 737 6%
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.
Provision for Bad Debts 12,275 30,699 17,500 5,225 43% 12,275 (5,225) -30%
This account represents the amount of uncollectable bills for the year.
Administrative&Operations General-Salaries 425,831 436,721 472,312 46,481 11% 493,686 21,374 5%
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 94,042 86,533 96,250 2,208 2% 99,141 2,891 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 41,745 39,920 44,100 $2,355 6% 42,767 ($1,333) -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 138,535 178,500 214,000 75,465 54% 220,195 6,195 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) 29,498 16,493 30,485 987 3% 31,710 1,225 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 $1,476,194 $1,560,619 $1,652,999 $176,805 12% $1,724,192 $71,193 4%
$84,425
6%
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TDPUD Budget FY2024 and FY2025 (10/1812023 Draft)
ELECTRIC EXPENDITURE DETAIL
BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
CONSERVATION FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
PBC-Residential $220,232 $240,822 $279,229 $58,997 27% $277,285 ($1,944) -1%
PBC-Commercial 220,045 74,299 229,005 8,960 4% 240,401 11,396 5%
PBC-Education&Outreach 39,241 11,546 39,646 405 1% 41,326 1,680 4%
PBC-Income Qualified 49,195 75,449 50,151 956 2% 52,429 2,278 5%
PBC-Research&Development 81,538 51,160 115,485 33,947 42% 140,366 24,881 22%
PBC-Renewables 155,000 125,866 160,000 5,000 3% 165,000 5,000 3%
PB:SB1-CA Solar Initiative 0 0 0 0 - 0 0 -
LCFS:Residential 34,999 22,375 35,781 782 2% 37,272 1,491 4%
LCFS:Commercial 31,972 7,711 31,848 (124) 0% 33,003 1,155 4%
LCFS:Income Qualified 29,148 Z868 31,048 1,900 7% 30,179 (869) -3%
Public Benefits-Research&Development 0 441 0 0 - 0 0
ADMIN and Ops General(Payroll) 26,743 32,513 25,350 (1,393) -5% 26,577 1,227 5%
Office Supplies&Expenses 24,617 4,497 21,510 (3,107) -13% 22,155 645 3%
This account includes office supplies,dues,memberships and meeting and training expenses.
Injuries&Damages(Safety) Z432 Z182 Z508 76 3% 2,740 232 9%
Safety meetings
TOTAL $915,162 $651,729 $1,021,561 $106,399 12% $1,068,733 $47,172 5%
($263,433)
-29%
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
ELECTRIC EXPENDITURE DETAIL
ELECTRIC BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
OPERATIONS FY23 ENDING 8.2023 FY24 CHANGE I CHANGE FY25 CHANGE I CHANGE
Operations/PM Sup&Engineering $1,237,903 $1,617,644 $1,170,887 ($67,016) -5% $1,238,317 $67,430 6%
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 495,896 472,033 490,879 (5,017) -1% 480,107 (10,772) -2%
This account Includes all work done on,and within,substations including snow removal,maintenance,repairs and associated materials and employee training.
Distribution Operations/PM 2,977,385 4,016,993 3,343,317 365,932 12% 3,448,266 104,949 3%
This account Includes all maintenance work such as mandated programs(including wildfire mitigation),pole testing,tree trimming,pole clearing,small tools and employee training.
Security/Street Light Operations/PM 12,248 1,061 0 (12,248) -100% 0 0 -
This account Includes the purchase and installation of street and security lights throughout the District.
Meter Operations/PM 240,044 280,893 277,666 37,622 16% 267,013 (10,653) 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 131,501 1,940 137,664 6,163 5% 143,154 5,490 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 577,212 547,379 817,085 239,873 42% 847,055 29,970 4%
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 3,638 0 0 (3,638) -100% 0 0 -
This account Includes labor and material to maintain the reclosers and regulators within the substations.
Maintenance of Distribution Lines 851,757 1,248,734 1,581,242 729,485 86% 1,651,477 70,235 4%
This account primarily includes labor and material material for recloser repair,distribution line repair,damage tree clearing,standby labor and storm damage repair.
Maintenace of Security/Street Lights 1,803 2,655 0 (1,803) -100% 0 0 -
This account includes labor,materials and supplies(replacement bulbs,photocells and fixtures)for the maintenance and repair of security and street lights.
Professional Services 164,800 212,547 571,000 406,200 246% 376,980 (194,020) -34%
This account includes payments to Energy Source and Power Supply consultants. It also includes UAMPS expenditures.
Injuries&Damages(Safety) 333,835 262,402 323,253 (10,582) -3% 334,458 11,205 3%
This account Includes labor for safety meetings,safety equipment and safety meeting/training expenses.
Regulatory Commission Expense 77,434 39,969 270,430 192,996 249% 165,205 (105,225) -39%
This account includes staff labor and legal fees for any FERC activity.
TOTAL $7,105,456 $8,704,252 $8,983,423 $1,877,967 26% $8,952,032 ($31,391) 0%
$1,598,796
23
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
ELECTRIC EXPENDITURE DETAIL
BUDGET PRIOR 12 MOS LBUDGET $BUDGET %BUDGET BUDGET $BUDGET J%BUDGETJ
INFORMATION TECHNOLOGY IT FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Engineering&SCADA Operations $211,167 $245,449 $196,346 ($14,821) -7% $213,674 $17,328 9%
Management and Engineering support.
GIS/Engineering Operations 253,966 199,543 298,187 44,221 17% 308,833 10,646 4%
supports engineering and SCADA.
Meter Reading 157,317 118,756 152,621 (4,696) -3% 157,789 5,168 3%
supports meter technology and AMI.
Customer Records 176,366 177,413 196,869 20,503 12% 203,385 6,516 3%
supports Customer Information and Customers.
Administrative&General IT Ops 738,932 946,836 883,290 144,358 20% 957,580 74,290 8%
infrastructure that supports data transport,storage and
Office Supplies&Expenses 17,608 36,592 37,440 19,832 113% 38,563 1,123 3%
meeting and training expenses.
Outside Services Employed 88,486 37,933 25,000 (63,486) -72% 25,750 750 3%
This account is for outside professional services contracted to maintain hardware,software and data.
Safety 17,531 30,218 21,907 4,376 25% 22,786 879 4%
This account includes department labor for safety meetings,safety equipment and training expenses.
TOTAL $1,661,373 $1,792,738 $1,811,660 $150,287 9% $1,928,360 $116,700 6%
$131,365
8%
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TDPUD Budget FY2024 and FY2025 (10118/2023 Draft)
WATER OPERATIONS REVENUE STATEMENT
OPERATING BUDGET I PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
REVENUE FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Residential Sales $15,379,160 $159088,944 $16,673,800 $1,2949640 8% $17,930,200 $1,2569400 8%
Commercial Sales 1,973,631 1,951,048 2,110,400 136,769 7% 2,269,400 159,000 8%
Misc.Operating Revenue 258,669 224,013 1879100 (71,569) -28% 1889000 900 0%
Miscellaneous Rents 69,608 111,594 67,600 (2,008) -3% 66,200 (1,400) -2%
Standby Revenue 102,647 99,772 95,100 (7,547) -7% 91,200 (3,900) -4%
TOTAL OPERATING REVENUE $179783,715 $179475,370 $19,134,000 $1,3509285 8% $20,5459000 1,4119000 7%
Interest Income (General Fund only) 22,000 308,419 245,000 223,000 1014% 199,000 (46,000) -19%
Transfer in from Facilities Fees-for Debt 2006 COP 358,672 358,672 359,233 561 0% 3609884 1,651 0%
Transfer in from DLAD surcharge for debt payment 0 800,852 0 0 - 0 0 -
Transfer in from DLAD billing surcharge-2006 COPs 97,837 98,504 1009297 2,460 3% 97,925 (2,372) -2%
Transfer in from Capital Reserve Fund 960,000 0 0 (960,000) -100% 1,400,000 1,400,000 -
Transfer in from Vehicle Reserve Fund 157,720 270,000 526,000 368,280 234% 392,600 (133,400) 100%
Transfer in from Facilities Fees -for capital projects 1,000,000 0 430,600 (569,400) 100% 1,259,000 828,400 192%
TOTAL WATER REVENUE&TRANSFERS $209379,944 $199311,817 $20,7959130 $415,186 2% $24,2549409 $3,4599279 17%
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
SUMMARY OF WATER REVENUES AND EXPENSES
BUDGET PRIOR 12 MOS BUDGET 1 $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
FY23 ENDING 8.2023 FY24 CHANGE CHANGE L FY25 CHANGE CHANGE
WATER REVENUES&TRANSFERS $20,379,944 $1993119817 $20,795,130 $415,186 2% $24,254,409 $3,459,279 17%
WATER OPERATING EXPENSES
Board of Directors 226,350 166,983 2809451 54,101 24% 273,673 (6,778) -2%
General Management 1,412,007 1,458,896 1,745,114 333,107 24% 1,861,443 116,329 7%
Administrative Services 1,450,006 1,5189118 1,620,092 170,086 12% 1,695,666 75,574 5%
Conservation 98,645 15,402 1449204 45,559 46% 152,974 8,770 6%
Water Operations 6,952,556 7,4409878 7,619,477 6669921 10% 8,059,912 4409435 6%
Information Technology(IT) 867,412 978,098 1,003,836 136,424 16% 1,072,248 68,412 7%
Interdepartmental Rent(Appendix 1) 572,076 544,992 581,400 9,324 2% 607,500 26,100 4%
TOTAL OPERATING EXPENSES $1195799052 $1291239367 $12,9949574 $1,415,522 12% $1397239416 $728,842 6%
Debt Service(Appendix IX) 1,993,917 3,2159064 1,984,788 (9,129) 0% 1,990,588 5,800 0%
Transfer to Vehicle Reserve Fund 247,000 279,950 484,000 237,000 96% 327,000 (157,000) -32%
Transfer to Capital Reserve 0 1,015,747 1,100,000 1,100,000 - 250,000 (850,000) -77%
TOTAL EXPENSES&TRANSFERS $13,819,969 $16,634,128 $16,563,362 $2,743,393 20% $16,291,004 ($272,358) -2%
NET AVAILABLE FOR CAPITAL $6,559,975 $2,677,689 $4,231,768 ($2,328,207) -35% $7,963,405 $3,731,637 88%
Capital Expenditures (15,276,588) (3,100,000) (5,793,700) 9,482,888 -62% (8,064,700) (2,271,000) 39%
Bond Debt Proceeds Utilized 8,9659975 - - (8,965,975) -100% - 0 -
Net Change in General Fund, Water $ 2499362 $ (4229311) $ (1,561,932) (1,811,294) -726% $ (1019295) 1,460,637 -94%
Budget 2022 and 2023,the Increase in General Fund is to improve operating reserve(general fund reserve)based on District Code defined goal.
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Truckee Donner Public Utility District
WATER Utility
2024 Budget by Fund
GF and
Operating Deferred Capital Vehicles Facility Designated
General Liability Reserves Reserve Fees Funds,
Fund Fund Fund Fund Fund Combined
Sources 19,838,530 3,411 1,176,860 519,000 555,000 22,092,801
Operating Revenue, Rates 18,784,200 18,784,200
Operating Revenue, Other 349,800 349,800
subtotal 19,134,000 19,134,000
Investment Income 245,000 3,411 76,860 10,600 335,871
Facility Fees collected 555,000 555,000
Vehicle sales proceeds 24,400 24,400
From other Fund:
GF to Capital Reserves 1,100,000 1,100,000
GF to Capital Reserve,Vehicles 484,000 484,000
DL billing surcharge for 2006 COPS DS 100,297 100,297
FF portion of 2006 COPS to GF for DS 359,233 359,233
Uses 21,400,462 - - 541,000 789,833 22,731,295
Operating expenses 12,413,174 12,413,174
Interdept Rent 581,400 581,400
subtotal 12,994,574 12,994,574
To other Fund:
GF to Capital Reserves 1,100,000 1,100,000
GF to Capital Reserve,Vehicles 484,000 484,000
FF portion of 2006 COPs 359,233 359,233
Debt Service 1,984,788 1,984,788
Capital Expenditures 4,837,100 0 526,000 430,600 5,793,700
Vehicle Reserve, Rental Expense 15,000 15,000
Sources less Uses Budget NET $ (1,561,932) $ 3,411 $ 1,176,860 $ (22,000) $ (234,833) $ (638,494)
Beginning Fund Balance, Budgeted $ 8,183,000 $ 113,711 $ 2,562,000 $ 369,632 $ 1,818,621 $ 13,046,964
Ending Fund Balance, Budgeted $ 6,621,068 $ 117,122 $ 3,738,860 $ 347,632 $ 1,583,788 $ 12,408,470
..................................................................................................
variance to Goal$ 123,781 (4,808,508) (3,807,817)
variance to Goal% 2% -54% -23%
:\BUDGET\CYB\Central\Summary Budget Sheets Bdg by Fund W Yr1
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Truckee Donner Public Utility District
WATER Utility
2025 Budget by Fund
GF and
Operating Deferred Capital Vehicles Facility Designated
General Liability Reserves Reserve Fees Funds,
Fund Fund Fund Fund Fund Combined
Sources 21,202,809 3,514 362,166 354,700 563,000 22,486,188
Operating Revenue, Rates 20,199,600 20,199,600
Operating Revenue, Other 345,400 345,400
subtotal 20,545,000 20,545,000
Investment Income 199,000 3,514 112,166 9,500 324,179
Facility Fees collected 563,000 563,000
Vehicle sales proceeds 18,200 18,200
From other Fund:
GF to Capital Reserves 250,000 250,000
GF to Capital Reserve,Vehicles 327,000 327,000
DL billing surcharge for 2006 COPS DS 97,925 97,925
FF portion of 2006 COPS to GF for DS 360,884 360,884
Uses 21,304,104 - 1,400,000 407,600 1,619,884 24,731,588
Operating expenses 13,115,916 13,115,916
Interdept Rent 607,500 607,500
subtotal 13,723,416 13,723,416
To other Fund:
GF to Capital Reserves 250,000 250,000
GF to Capital Reserve,Vehicles 327,000 327,000
FF portion of 2006 COPs 360,884 360,884
Debt Service 1,990,588 1,990,588
Capital Expenditures 5,013,100 1,400,000 392,600 1,259,000 8,064,700
Vehicle Reserve, Rental Expense 15,000 15,000
Sources less Uses Budget NET $ (101,295) $ 3,514 $ (1,037,834) $ (52,900) $ (1,056,884) $ (2,245,400)
Beginning Fund Balance, Budgeted $ 6,621,068 $ 117,122 $ 3,738,860 $ 347,632 $ 1,583,788 $ 12,408,470
Ending Fund Balance, Budgeted $ 6,519,773 $ 120,636 $ 2,701,026 $ 294,732 $ 526,903 $ 10,163,070
variance to Goal$ 22,486 (5,899,242) (6,053,217)
variance to Goal% 0% -66% -37%
:\BUDGET\CYB\Central\Summary Budget Sheets Bdg by Fund W Yr2
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
BOARD OF BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
DIRECTORS FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Outside Services Employed $53,775 $28,472 $80,000 $26,225 49% $80,900 $900 1%
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
presented at the Board level.
Miscellaneous General Expenses 172,575 138,510 200,451 27,876 16% 192,773 ($7,678) 4%
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 $226,350 $166,983 $280,451 $54,101 24% $273,673 ($6,778) -2%
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
GENERAL BUDGET PRIOR 12MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
MANAGEMENT FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Public Information $122,394 $147,004 $146,064 $23,670 19% $151,842 $5,778 4%
This account includes the activities of the PIO plus the website and newsletter.
Administrative&General-Salaries 638,317 851,086 711,111 72,794 11% 746,916 35,805 5%
This account is used to charge general administrative staff time other than safety and board related activities.
Legislature&Regulations 46,942 52,705 83,013 36,071 77% 86,231 3,218 4%
This account is for legislation and regulation tracking labor.
Office Supplies&Expenses 81,368 126,458 102,000 20,632 25% 105,050 3,050 3%
This account is used to cover cell phone use,computer expenses,dues&memberships including LAFCO,industry meetings,office supplies,postage,training,assessment,personnel expenses and safety.
Outside Services Employed 193,783 79,888 196,500 2,717 1% 167,580 (28,920) -15%
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) 106,911 89,122 429,101 322,190 301% 524,179 95,078 22%
This account includes labor for department safety meetings and training and the organization's wellness program,and addition of Safety and Risk Coordinator postion FTE starting in Budget 2022(split 50%E/50%W).
General Advertising Expenses 145,008 41,021 77,325 (67,683) -47% 79,645 Z320 3%
This account is used for the cost of publishing ordinances,surplus material,and other legal ad requirements.
Misc General Expenses 77,284 71,612 0 (77,284) -100% 0 0 -
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 $1,412,007 $1,458,896 $1,745,114 $333,107 24% $1,861,443 $116,329 7%
$46,889
3%
10/12/2023 12:46 PM I:\BUDGET\CYB\Central\Summary Budget Sheets CC#2-Water
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
ADMINISTRATIVE BUDGET I PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET 1 $BUDGET %BUDGET
SERVICES FY23 ENDING 8.2023 FY24 CHANGE CHANGE L FY25 CHANGE CHANGE
Meters/Services Operations Expenses $0 $0 $0 $0 - $0 $0 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 bill complaints.
Customer Account Operations Expense-Salaries 158,340 157,265 166,593 8,253 5% 179,053 12,460 7%
This account includes the management staff supervision of the customer service and billing functions.
Meter Reading Expense 1,133 0 1,100 (33) -3% 1,133 33 3%
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 555,344 561,262 590,262 34,918 6% 62ZB57 32,595 6%
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.
Provision for Bad Debts 7,725 1,228 7,500 (225) -3% 7,725 225 3%
This account represents the amount of uncollectable bills for the year.
Administrative&Operations General-Salaries 425,819 487,790 472,303 46,484 11% 493,672 21,369 5%
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 85,795 78,743 87,850 2,055 2% 90,482 2,632 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 41,638 44,070 44,000 $2,362 6% 42,661 (1,339) -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 144,715 171,275 220,000 75,285 52% 226,375 6,375 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) 29,497 16,485 30,484 987 3% 31,708 1,224 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 $1,450,006 $1,518,118 $1,620,092 $170,086 12% $1,695,666 $75,574 5%
$685112
5%
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
CONSERVATION FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
PB Water Conservation-Residential $58,732 $10,818 $84,058 25,326 43% $90,934 6,876 8%
This account includes water conservation&efficiency
PB Water Conservation-Commercial $31,424 $0 $45,068 13,644 43% $46,442 1,374 3%
This account includes water conservation&efficiency
PB Water Conservation-Education&Outreach $7,416 $4,552 $7,200 (216) -3% $7,416 216 3%
This account includes water conservation&efficiency
Admin&General Salaries 1,069 0 2,814 1,745 163% 2,954 140 5%
This account includes the administrative salaries to perform
Office Supplies&Expenses 0 0 2,390 2,390 - Z462 72 3%
This account includes office supplies,dues,memberships and
Injuries&Damages(Safety) 4 32 284 280 7000% 304 20 7%
Safety meetings
TOTAL $98,645 $15,402 $144,204 $45,559 46% $152,974 $8,770 6%
($83,243)
-84%
10/12/2023 12:46 PM IABUDGEIICYB\Central\Summary Budget Sheets CC#4-Water
2 -Water- Page 8 of 10 Page 43 of 75
TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
WATER BUDGET I PRIOR 12 MOS BUDGET 1 $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
OPERATIONS FY23 ENDING 8.2023 FY24 CHANGE CHANGE EFY25 CHANGE CHANGE
Operations Supervision&Engineering $352,226 $377,416 $687,810 $335,584 95% $682,449 ($5,361) -1%
This account is utilized by the water manager,superintendent and engineer for supervision,engineering and management of District water system.
Facilities Operations(source of supply Ops) 1,135,218 1,722,656 1,726,382 591,164 52% 1,792,877 66,495 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 1,516,028 1,512,120 1,761,846 245,818 16% 1,954,542 192,696 11%
This account includes the cost of electrical power for the operation of the wells and pump stations.
Distribution Operations/PM 690,322 832,337 2,237,038 1,546,716 224% 2,321,358 84,320 4%
This account includes the labor and materials to operate the water distribution system.
Meters/Service Operation 404,661 200,746 461,666 57,005 14% 475,809 14,143 3%
Misc General Operations/PM 696,641 592,939 629,170 (67,471) -10% 712,781 83,611 13%
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.
Maintenance of Operations Sup&Engineering 227,194 252,456 0 (227,194) -100% 0 0
Used by water manager,superintendent and engineer for supervision,engineering and management of District water system.
Maintenance of Sources 701,332 1,097,707 0 (701,332) -100% 0 0 This account includes the maintenance and repair of pumps,motors,electrical control equipment and building repair.
Maintenance of Distribution Lines 1,120,494 692,437 0 (1,120,494) -100% 0 0 -
This account includes the maintenance and repair of distribution line leaks,broken fire hydrants,etc.
Injuries&Damages 108,440 160,064 115,565 7,125 7% 120,096 4,531 4%
This account includes labor for safety meetings,equipment and training expenses.
Maintenance of District Office Building(Div 1) 744,787 791,179 839,435 94,648 13% 866,381 26,946 3%
TOTAL $7,697,343 $8,232,057 $8,458,912 761,569 10% $8,926,293 $467,381 6%
$534,714
7%
Total,excluding Maintenance of D.O.B. $6,952,556 $7,440,878 $7,619,477 666,921 10% $8,059,912 440,435 6%
$488,322
7%
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
WATER EXPENDITURE DETAIL
BUDGET PRIOR 12 MOS BUDGET $BUDGET %BUDGET BUDGET $BUDGET %BUDGET
INFORMATION TECHNOLOGY IT FY23 ENDING 8.2023 FY24 CHANGE CHANGE FY25 CHANGE CHANGE
Engineering&SCADA Operations $123,935 $124,923 $158,607 $34,672 28% $174,458 $15,851 10%
Management and Engineering support.
GIS/Engineering Operations 88,889 82,162 117,494 28,605 32% 121,673 4,179 4%
supports engineering and SCADA.
Meter Reading 55,456 54,326 53,806 (1,650) -3% 55,613 1,807 3%
supports meter technology and AMI.
Customer Records 117,580 118,198 131,245 13,665 12% 135,593 4,348 3%
supports Customer Information and Customers.
Administrative&General IT Ops 397,884 511,951 475,619 77,735 20% 515,612 39,993 8%
infrastructure that supports data transport,storage and
Office Supplies&Expenses 9,481 19,873 20,160 10,679 113% 20,765 605 3%
meeting and training expenses.
Outside Services Employed 56,659 35,833 25,000 (31,659) -56% 25,750 750 3%
This account is for outside professional services contracted to maintain hardware,software and data.
Safety 17,528 30,833 21,905 4,377 25% 22,784 879 4%
This account includes department labor for safety meetings,safety equipment and training expenses.
TOTAL $867,412 $978,098 $1,003,836 $136,424 16% $1,072,248 $68,412 7%
$110,686
13%
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Truckee Donner Public Utility District
TDPUD Capital Budget 2024&2025 and Forecast 2026-2033 (Working Draft)
Capital Expenditures Summary
ELECTRIC Division,by Funding Source 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 10 YR TOTALS
Electric Department Expenditures:
Facility Fees 0 500,000 0 0 0 500,000 0 0 500,000 0 1,500,000
Operating(Rates) 5,832,500 6,703,300 5,057,400 6,085,100 5,616,700 8,251,600 7,454,400 9,163,100 9,582,800 9,736,000 73,482,900
Operating(Rates)'22 COP Debt Proceeds 0 6,500,000 0 0 0 0 0 0 0 0 6,500,000
Capital Reserve 5,660,000 7,200,000 1,250,000 0 0 0 0 0 0 0 14,110,000
0
subtotal(see subschedule for projects) 11,492,500 20,903,300 6,307,400 6,085,100 5,616,700 8,751,600 7,454,400 9,163,100 10,082,800 9,736,000 95,592,900
Information Technology projects 390,000 228,300 462,300 615,300 543,300 297,000 432,000 229,300 208,300 136,800 3,542,600
funded from Operating(Rates)(see subschedule for projects)
Vehicle Reserves Expenditures 1,452,700 1,369,500 754,600 609,200 152,000 689,100 609,200 799,700 268,800 749,500 7,454,300
funded from Vehicle Reserves(via Rates)(see subschedule for projects)
Capital Expenditures,subtotal 13,335,200 22,501,100 7,524,300 7,309,600 6,312,000 9,737,700 8,495,600 10,192,100 10,559,900 10,622,300 106,589,800
7,309,600 6,312,000 9,237,700 8,495,600 10,192,100 10,059,900 10,622,300
Contributed Capital projects(est.) 2,300,000 2,369,000 2,440,000 2,513,000 2,588,000 2,666,000 2,746,000 2,828,000 2,913,000 3,000,000 26,363,000
funded by transaction customers
Electric Division Total $ 15,635,200 $ 24,870,100 $ 9,964,300 $ 9,822,600 $ 8,900,000 $ 12,403,700 $ 11,241,600 $ 13,020,100 $13,472,900 $13,622,300 $ 132,952,800
WATER Division by Funding Source 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 10 YR TOTALS
Water Department Expenditures:
Facility Fees 430,600 1,259,000 675,200 0 0 0 562,700 0 0 0 2,927,500
Operating(Rates) 4,447,100 6,184,800 8,787,000 8,977,600 6,522,800 10,235,100 7,489,000 9,674,800 8,265,600 7,970,300 78,554,100
Operating(Rates)'22 COP Debt Proceeds 0 0 0 0 0 0 0 0 0 0 0
0
0
subtotal(see subschedule for projects) $ 4,877,700 $ 7,443,800 $ 9,462,200 $ 8,977,600 $ 6,522,800 $ 10,235,100 $ 8,051,700 $ 9,674,800 $ 8,265,600 $ 7,970,300 $ 81,481,600
Information Technology projects 390,000 228,300 462,300 615,300 543,300 297,000 432,000 229,300 208,300 136,800 3,542,600
funded from Operating(Rates)(see subschedule for projects)
Vehicle Reserves Expenditures 526,000 392,600 441,100 156,500 0 435,200 510,300 559,800 159,600 740,600 3,921,700
funded from Vehicle Reserves(via Rates)(see subschedule for projects)
Capital Expenditures,subtotal 5,793,700 8,064,700 10,365,600 9,749,400 7,066,100 10,967,300 8,994,000 10,463,900 8,633,500 8,847,700 88,945,900
Contributed Capital projects 0 0 0 0 0 0 0 0 0 0 0
funded by transaction customers
Water Division Total $ 5,793,700 $ 8,064,700 $ 10,365,600 $ 9,749,400 $ 7,066,100 $ 10,967,300 $ 8,994,000 $ 10,463,900 $ 8,633,500 $ 8,847,700 $ 88,945,900
10/12/2023 1:27 PM I:\BUDGET\CYB\Capital\Capital Plan for Budget 10yr Summary
3 -Capital Expenditures - Page 1 of 9 Page 46 of 75
Truckee Donner Public Utility District
TDPUD Capital Budget 2024&2025 and Forecast 2026-2033 (Working Draft)
ELECTRIC Department
row Funding 10 YR Total 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
ref Source Project Name
1 OR Conduit&Boxes -BWO $ 172,800 $ 15,000 15,500 $ 16,000 $ 16,500 $ 17,000 $ 17,500 $ 18,000 $ 18,500 $ 19,100 $ 19,700
2 OR Line Extensions&Upgrades 6,592,700 575,000 592,300 610,100 628:400 647,300 666,700 686,700 707,300 728,500 750,400
3 OR Pole replacements(FY21-50,FY22-39,FY23-45,FY24-60, 3,439,200 300,000 309,000 318,300 327,800 337,700 347,800 358,200 369,000 380,000 391,400
FY25-50)
4
5 CR Marts Valley Substation Rebuild 5,750,000 2,000,000 2,500,000 1,250,000 - - - - - - -
6 FF Substation Construction -Facility Fees portion 500,000 - 500,000 - - - - - - - -
7 OR Glenshire Substation/Switch Construction 1,610,000 10,000 200,000 200,000 200,000 1,000,000 - - - - -
8 OR ELF Deployment 1,550,000 700,000 750,000 100,000 - - - - - - -
9 OR Safety,Reliability,and Resiliency Improvement Projects 7,239,600 500,000 515,000 700,000 721,000 742,600 764,900 787,900 811,500 835,800 860,900
10 OR Veg./Fuel Mgmnt.&Wildfire Resiliency Engineering Control P 573,100 50,000 51,500 53,000 54,600 56,300 58,000 59,700 61,500 63,300 65,200
11 OR Distribution System Capital Improvement Projects 7,711,300 600,000 700,000 721,000 742,600 764,900 787,900 811,500 835,800 860,900 886,700
13 OR SCADA Reliability Improvement Projects(District Fiber) 3,462,300 150,000 200,000 350,000 360,500 371,300 382,500 393,900 405,700 417,900 430,500
14 OR SRIP Pale Replacements Contingency 1,146,500 100,000 103,000 106,100 109,300 112,600 115,900 119,400 123,000 126,700 130,500
16 OR Joint Agency Cost Sharing Projects 2,522,100 220,000 226,600 233,400 240,400 247,600 255,000 262,700 270,600 278,700 287,100
17 OR Joint Agency Contingency Project:TOT West River Streetsca 630,000 630,000 - - - - - - - - -
18 OR
19 OR Electric System Master Plan Projects-out years,Rates 11,500,000 - - - - - - 500,000 2,000,000 4,500,000 4,500,000
20 FF Electric System Master Plan Projects-out years,FF 1,000,000 - - - - - 500,000 - - 500,000 -
21 OR Electric System Master Plan Projects 5,732,000 500,000 515,000 530,500 546,400 562,800 579,600 597,000 614,900 633,400 652,400
22 OR Electric SCADA System Upgrade Project 1,250,000 400,000 450,000 400,000 - - - - - - -
23 OR Substation Security Improvements 2,896,200 112,500 115,900 300,000 309,000 318,300 327,800 337,700 347,800 358,200 369,000
24 OR -
251 OR Battery Storage Project 5,200,000 500,000 1,500,000 100,000 1,500,000 100,000 1,500,000 - - - -
26 CR Battery Storage Project-from Capital Reserves 1,000,000 1,000,000 - - - - - - - - -
27 OR 0 - -
28 OR Digital Electric System Map Hardware 20,000 20,000 - - - - - - - - -
291 CR Drone Inspections 100,000 100,000 - - - - - - - - -
30 OR Safety Equipment(every year placeholder) 573,100 50,000 51,500 53,000 54,600 56,300 58,000 59,700 61,500 63,300 65,200
31 OR Meter Testing Equipment 50,000 50,000 - - - - - - - - -
32 OR Meter Replacements,beg.In 2029 6,491,000 - - - - - 2,100,000 2,163,000 2,228,000 - -
33 OR 0 - - - - - - - - - - -
34 OR AMI System Improvements 250,000 100,000 150,000 - - - - - - - -
35 OR - II II
36 OR CONTINGENCY 2,871,000 250,000 258,000 266,000 274,000 282,000 290,000 299,000 308,000 317,000 327,000
37 OR -
38 CR District Building East Wing 175,000 175,000 - .....................................
.............1..................................-.........1....I........................................I....................................-.........1...1...............................-..........I....I..........................................1..................................-.........1...1............................................
39 CR District Building HVAC Improvements 85,000 85,000 - - - - - - - - -
40 CR Land/Building(Capital Reserve) 7,000,000 2,300,000 4,700,000 - - - - - - - -
41 ORD Land/Buildinq(2022 Debt Proceeds Use) 6,500,000 - 6,500,000 - - - - - - - -
42 OR Land/Building(current rates)
43
44
ELECTRIC DEPARTMENT TOTAL: $ 95,592,900 $ 11,492,500 $ 20,903,300 $ 6,307,400 $ 6,085,100 $ 5,616,700 $ 8,751,600 $ 7,454,400 $ 9,163,100 $ 10,082,800 $ 9,736,000
by Funding Source Totals 10 YR TOTALS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
FF Facility Fees 1,500,000 0 500,000 0 0 0 500,000 0 0 500,000 0
OR Operating(Rates) 73,482,900 5,832,500 6,703,300 5,057,400 6,085,100 5,616,700 8,251,600 7,454,400 9,163,100 9,582,800 9,736,000
ORD Operating(Rates)Debt Issuance 6,500:010 0 6,500:000 0 0 0 0 0 0 0 0
CR Capital Reserves 14:110,000 5,660,000 7,200,000 1,250,000 0 0 0 0 0 0 0
OS Other Sources 0 0 0 0 0 0 0 0 0 0 0
ELECTRIC DEPARTMENT TOTAL: $ 95,592,900 $ 11,492,500 $ 20,903,300 $ 6,307,400 $ 6,085,100 $ 5,616,700 $ 8,751,600 $ 7,454,400 $ 9,163,100 $ 10,082,800 $ 9,736,000
Note-this schedule excludes Contributed Capital,IT, and Vehicle projects. I I I I I I I I I I I I
3 -Capital Expenditures- Page 2 of 9 Page 47 of 75
Truckee Donner Public Utility District
TDPUD Capital Bud et 2024&2025 and Forecast 2026-2033 Workin Draft
06 WATER UTILITY
Funding 10yrTotal 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
ref Source Project Type
1 OR New PRV Station $ 204,600 $ $ - $ 204,600 $ - $ - $ - $ - $ - $ - $ -
2 OR New Pipeline 14,250,100 475,400 4,327,100 618,500 1,195,100 1,504,200 679,800 1,946,500 2,024,300 1,479,200
3 OR Pipeline Replacement 23,359,300 1,945,600 2,023,500 2,104,400 2,188,500 2,276,100 2,367,200 2,461,800 2,560,300 2,662,700 2,769,200
4 OR Pump Station Replacement 6,774,800 - 1,149,000 3,442,900 2,182,900
5 OR Pump Station Rehabilitation 13,690,000 654,800 681,000 708,200 s 736,600 s 1,340,600 s 1,394,300 s 1,449,900 s 2,154,100 s 2,240,500 s 2,330,000
6 OR PRV Rehabilitation 1,038,100 202,400 79,000 82,100 85,400 88,800 92,400 96,100 99,900 103,900 108,100
7 OR Well Rehabilitation 1,486,900 117,600 122,300 127,200 379,300 288,300 83,500 86,800 90,300 93,900 97,700
8 OR Well Replacement 468,700 468,700
9 OR Tank Rehabilitation 9,707,400 915,300 951,900 990,000 s 1,029,600 s 1,070,700 s 876,900 s 912,000 s 948,600 s 986,400 s 1,026,000
10 OR New Tank - - -
11 OR Water SCADA 1,350,500 112,500 117,000 121,700 126,500 131,600 136,900 142,300 148,000 153,900 160,100
12 OR Generator
13 OR Facilities 721,800 225,000 117,000 121,700 126,500 131,600
14 OR Equipment
15 OR Pipe Modification 108,100 32,000 76,100 s
16 OR Service Modification 167,700 167,700
17 OR Meter Rebuild 241,900 241,900
18 OR Meter MTUs 4,984,200 1,596,800 s 1,660,300 s 1,727,100 s
19
20 ORD New Pipeline
21 ORD Pipeline Replacement
22 ORD New Tank
23 ORD Well Replacement
24 ORD Pump Station Replacement
25
26 FF New Tank
27
28
29
WATER DEPARTMENT TOTAL: $ 78,554,100 $ 4,447,100 $ 6,184,800 $ 8,787,000 $ 8,977,600 $ 6,522,800 $ 10,235,100 $ 7,489,000 $ 9,674,800 $ 8,265,600 $ 7,970,300
by Funding Source Totals 10 YR TOTALS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
FF Facility Fees 0 - - - - - - - - -OR Operating(Rates) 78,554,100 i 4,447,100 6,184,800 8,787,000 8,977,600 6,522,800 10,235,100 7,489,000 9,674,800 8,265,600 7,970,300
ORD Operating(Rates)Debt Issuance 0
CR 0i
OS 0i
WATER DEPARTMENT TOTAL: $ 78,554,100 $ 4,447,100 $ 6,184,800 $ 8,787,000 $ 8,977,600 $ 6,522,800 $ 10,235,100 $ 7,489,000 $ 9,674,800 $ 8,265,600 $ 7,970,300
Note-this schedule excludes Contributed Capital,IT and Vehicle projects.
3 -Capital Expenditures- Page 3 of 9 Page 48 of 75
Water Division: 2024 - 2033 Capital Improvement Projects List
WATER DEPARMENT-TOTALS by YEAR New Debt Financed Facility Capital other
and Funding Source Rates Rates Fees Reserve Sources
TDPUD Capital Budget 2024&2025 and Forecast 2026-2033 (Working Draft) Year OR ORD FF CR OS Total
2024 4,447,100 0 430,600 0 0 4,877,700
2025 6,184,800 0 1,259,000 0 0 7,443,800
2026 8,787,000 0 675,200 0 0 9,462,200
2027 8,977,600 0 0 0 0 8,977,600
2028 6,522,800 0 0 0 0 6,522,800
2029 10,235,100 0 0 0 0 10,235,100
2030 7,489,000 0 562,700 0 0 8,051,700
2031 9,674,800 0 0 0 0 9,674,800
2032 8,265,600 0 0 0 0 8,265,600
2033 7,970,300 0 0 0 0 7,970,300
Note-this schedule excludes Contributed Capital and Vehicle projects. 10 yr Total 78,554,100 0 2,927,500 0 0 81,481,600
Water Utility Detail by Year FUNDING UNIT CONSTRUCTION
FACILITYTYPE DESCRIPTION LENGTH,FT DIAM,IN YEAR SOURCE JUSTIFICATION QUANTITY UNITS COST COST
2024 PROJECTS
Facilities Facility Metering Improvements-Project D Ponderosa HDR/prosser Heights NA NA 2024 OR Life-Cycle Replacement 1 EA $ 112,486.40 $ 112,500
HDR/Prosser Village Well Pit/Prosser Anex Pit/ProsHeights Well?
Facilities Asphalt Replacement(x sites) NA NA 2024 OR Life-Cycle Replacement 1 EA $ 112,486.40 $ 112,500
New Pipeline 8-inch pipeline from Martiswoods Tower to Kleckner Court(need to finish tank 650 8 2024 FF Fire Flow 650 feet $ 519.79 $ 337,900
first)
Pipe Modification Relocate Fire Hydrants on Hansel Avenue NA NA 2024 OR Fire Flow 2 EA $ 16,006.36 $ 32,000
Service Modification Chanqe Pressure Zone of Services on Hansel Avenue NA NA 2024 FF Provide Adequate Service Pressure 6 EA $ 15,456.15 $ 92,700
Pipeline Replacement g"Water Main Replacement Northwoods 3000 8 2024 OR Life-Cycle Replacement 3000 feet $ 510.08 $ 1,530,200
Pipeline Replacement 12"Water Main Replacement(Northwoods) 500 12 2024 OR Life-Cycle Replacement 500 feet $ 830.72 $ 415,400
Well Rehabilitation Pump and Motor Replacement(600-1000 GPM)Prosser Annex NA NA 2024 OR Life-Cycle Replacement 1 EA $ 117,638.28 $ 117,600
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit(6170 A) NA NA 2024 OR Life-Cycle Replacement 1 EA $ 305,063.12 $ 305,100
Tank Rehabilitation Interior and Exterior Coatinq Replacement,Seimic Retrofit(Wolf Estates) NA NA 2024 OR Life-Cycle Replacement 1 EA $ 305,063.12 $ 305,100
Tank Rehabilitation Int.&Exterior Coating Replacement,Seimic Retrofit(Sommersel#1) NA NA 2024 OR Life-Cycle Replacement 1 EA $ 305,063.12 $ 305,100
Pump Station Rehabilitation Pump Replacement(100 HP)(Soma Sierra/Donner trails) NA NA 2024 OR Life-Cycle Replacement 4 EA $ 163,701.46 $ 654,800
PRV Rehabilitation Interior Rehabilitation and Maintenance(Michael Way,DPR(dormer Lake), NA NA 2024 OR Life-Cycle Replacement 4 EA $ 25,309.44 $ 101,200
Glenshirex2)
PRV Rehabilitation Interior Rehabilitation and Maintenance(Michael Way,DPR(dormer Lake), NA NA 2024 OR Life-Cycle Replacement 4 EA $ 25,309.44 $ 101,200
Glenshirex2)
Pump Station Replacement Marliswoods PS replacement/Remove Tower(MOVED TO 2027) NA NA 2024 OR System Reliability 1 EA $ - $ -
Meter Rebuild New Meters 2024 OR Operational Efficiency 614 EA $ 337.00 $ 206,900
Meter Rebuild Meter Body Rebuild Per 5B 999 Water Performance NA NA 2024 OR Operational Efficiency 140 EA $ 250.00 $ 35,000
Water SCADA Water SCADA Updates NA NA 2024 OR Life-Cycle Replacement 1 EA $ 112,486.40 $ 112,500
2024 Total $ 4,877,700
2025 PROJECTS
Well Replacement Northside Well Replacement(Above Ground Facilities,Pump and Motor) NA NA 2025 OR Life-Cycle Replacement 1 EA $ 468,658.35 $ 468,700
Facilities Asphalt Replacement(x sites) NA NA 2025 OR Life-Cycle Replacement 1 EA $ 116,985.86 $ 117,000
New Pipeline 12-inch pipeline in Skislope Way below Ski Lodge Tank Site 1500 12 2025 FF Fire Flow 1500 feet $ 839.32 $ 1,259,000
New Pipeline 8-inch pipeline in Skislope Way below Ski Lodge Tank Site 550 8 2025 OR Fire Flow 548 feet $ 867.50 $ 475,400
Pipeline Replacement g"Water Main Replacement(Ski Bowl Condos) 3000 8 2025 OR Life-Cycle Replacement 3000 feet $ 530.48 $ 1,591,500
Pipeline Replacement 12"Water Main Replacement 500 12 2025 OR Life-Cycle Replacement 500 feet $ 863.95 $ 432,000
Well Rehabilitation Pump and Motor Replacement(600-1000 GPM)Prosser Heights NA NA 2025 OR Life-Cycle Replacement 1 EA $ 122,343.81 $ 122,300
Pump Station Replacement Pinnacle Hydropneumatic Pump Station(corrected Qty from 1 to 3 req.) NA NA 2025 OR Life-Cycle Replacement 3 EA $ 383,015.11 $ 1,149,000
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit(Somerset#2) NA NA 2025 OR Life-Cycle Replacement 1 EA $ 317,265.64 $ 317,300
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit(Blank incase steel NA NA 2025 OR Life-Cycle Replacement 1 EA $ 317,265.64 $ 317,300
r�n m
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit(Gateway Tank) NA NA 2025 OR Life-Cycle Replacement 1 EA $ 317,265.64 $ 317,300
Pump Station Rehabilitation Pump Replacement(100 HP)Northside Building NA NA 2025 OR Life-Cycle Replacement 4 EA $ 170,249.52 $ 681,000
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2025 OR Life-Cycle Replacement 3 EA $ 26,321.82 $ 79,000
Water SCADA Water SCADA Updates NA NA 2025 OR Life-Cycle Replacement 1 EA $ 116,985.86 $ 117,000
2025 Total $ 7,443,800
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Water Division: 2024 - 2033 Capital Improvement Projects List
Water Utility Detail by Year FUNDING UNIT CONSTRUCTION
FACILITYTYPE DESCRIPTION LENGTH,FT DIAM,IN YEAR SOURCE JUSTIFICATION QUANTITY UNITS COST COST
2026 PROJECTS
Facilities Asphalt Replacement(x sites) NA NA 2026 OR Life-Cycle Replacement 1 EA $ 121,665.29 ML 121,700
New Pipeline 8-inch pipeline across Donner Pass Road to south of Fire Station No.92 550 8 2026 OR Fire Flow 550 feet $ 654.13 $ 359,800
New Pipeline 8-inch pipeline from Royal Way to Royal Crest Extension 1500 8 2026 OR Fire Flow 1500 feet $ 482.51 $ 723,800
New Pipeline 8-inch pipeline SitzmarkW to Mougle Ln to extend Sitzmark Hydro Zone 425 8 2026 FF Provide Adequate Service Pressure 425 feel $ 565.43 $ 240,300
New Pipeline Replace cross-country pipeline between Schussing Wy&St.Bernard Dr. 475 8 2026 OR Water Quality 475 feet $ 679.50 $ 322,800
New Pipeline Oberwald PRV Site Piping(moved form 2023) 100 8 2026 OR Fire Flow 100 feet $ 655.72 $ 65,600
New PRV Station Oberwald PRV Station(Moved from 2023) NA NA 2026 OR Fire Flow 1 EA $ 102,251.87 $ 102,300
New Pipeline Pathway PRV Site Piping(Moved from 2023) 100 8 2026 OR Fire Flow 100 feet $ 655.72 $ 65,600
New PRV Station Pathway PRV Station(Moved from 2023) NA NA 2026 OR Fire Flow 1 EA $ 102,251.87 $ 102,300
New Pipeline 8-moll pipeline in Sitzmark way to extend Sitzmark Hydro Zone(moved from 300 8 2026 OR Provide Adequate Service Pressure 300 feet $ 831.44 $ 249,400
New Pipeline 8-inch pipeline in Davos Drive to extend Stockholm Zone(Moved from 2023) 1100 8 2026 OR Provide Adequate Service Pressure 1100 feet $ 850.10 $ 935,100
New Pipeline Replace cross-country pipeline between Alder Creek Road&Wolfgang Road 500 8 2026 OR Water Quality 500 feet $ 665.67 $ 332,800
(Moved from 2023)
New Pipeline 8-inch pipeline in Northwoods Boulevard to extend Donner View Zone 500 8 2026 FF Provide Adequate Service Pressure 500 feet $ 869.86 $ 434,900
New Pipeline 8-inch pipeline in Rocky Lane to extend Donner Trails Hydro Zone 1500 8 2026 OR Provide Adequate Service Pressure 1500 feet $ 848.10 $ 1,272,200
Pipeline Replacement 8"Water Main Replacement 3000 8 2026 OR Life-Cycle Replacement 3000 feet $ 551.70 $ 1,655,100
Pipeline Replacement 12"Water Main Replacement 500 12 2026 OR Life-Cycle Replacement 500 feet $ 898.51 $ 449,300
Well Rehabilitation Pump and Motor Replacement(600-1000 GPM) NA NA 2026 OR Life-Cycle Replacement 1 EA $ 127,237.56 $ 127,200
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit(Donner Lake) NA NA 2026 OR Life-Cycle Replacement 1 EA $ 329,956.27 $ 330,000
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2026 OR Life-Cycle Replacement 1 EA $ 329,956.27 $ 330,000
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2026 OR Life-Cycle Replacement 1 EA $ 329,956.27 $ 330,000
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2026 OR Life-Cycle Replacement 4 EA $ 177,059.50 $ 708,200
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2026 OR Life-Cycle Replacement 3 EA $ 27,374.69 $ 82,100
Water SCADA Water SCADA Updates NA NA 2026 OR Life-Cycle Replacement 1 EA $ 121,665.29 $ 121,700
2026 Total $ 9,462,200
2027 PROJECTS
Facilities Asphalt Replacement(x sites) NA NA 2027 OR Life-Cycle Replacement 1 EA $ 126,531.90` 126,500
New Pipeline 6-inch pipeline in McPhetres Street 200 6 2027 OR Fire Flow 202 feet $ 624.65 $ 126,200
New Pipeline 8-inch pipeline in Blueberry Road and Purple Sage Road to extend Palisades 550 8 2027 OR Provide Adequate Service Pressure 550 feet $ 895.04 $ 492,300
WvH-7-
Service Modification Change Pressure Zone of Services on Roundhill Drive NA NA 2027 OR Provide Adequate Service Pressure 7 EA $ 23,953.06 $ 167,700
Pipe Modification Install Piping Connection at Glenshire Drive&Somerset Drive NA NA 2027 OR Water Quality 1 EA $ 76,111.98 $ 76,100
Pipeline Replacement 8"Water Main Replacement 3000 8 2027 OR Life-Cycle Replacement 3000 feet $ 573.77 $ 1,721,300
Pipeline Replacement 12"Water Main Replacement 500 12 2027 OR Life-Cycle Replacement 500 feet $ 934.45 $ 467,200
Well Rehabilitation Sanders Well Replacement(Above Ground Facilities,Pump and Motor) NA NA 2027 OR Life-Cycle Replacement 1 EA $ 379,337.58 $ 379,300
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2027 OR Life-Cycle Replacement 1 EA $ 343,154.52 $ 343,200
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2027 OR Life-Cycle Replacement 1 EA $ 343,154.52 $ 343,200
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2027 OR Life-Cycle Replacement 1 EA $ 343,154.52 $ 343,200
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2027 OR Life-Cycle Replacement 4 EA $ 184,141.88 $ 736,600
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2027 OR Life-Cycle Replacement 3 EA $ 28,469.68 $ 85,400
Pump Station Replacement Martiswoods PS replacement/Remove Tower(includes generator) NA NA 2027 OR System Reliability 1 EA $ 3,442,933.00 $ 3,442,900
Water SCADA Water SCADA Updates NA NA 2027 OR Life-Cycle Replacement 1 EA $ 126,531.90 $ 126,500
2027 Total $ 8,977,600
- 2028 PROJECTS
Facilities Asphalt Replacement(x sites) NA NA 2028 OR Life-Cycle Replacement 1 EA $ 131,593.18-
New Pipeline 8-inch pipeline in Olympic Boulevard from East Ridge Road to Kayhoe Court 1300 8 2028 OR Fire Flow 1300 feet $ 919.31 $ 1,195,100
Pipeline Replacement 8"Water Main Replacement 3000 8 2028 OR Life-Cycle Replacement 3000 feet $ 596.72 $ 1,790,200
Pipeline Replacement 12"Water Main Replacement 500 12 2028 OR Life-Cycle Replacement 500 feet $ 971.83 $ 485,900
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2028 OR Life-Cycle Replacement 1 EA $ 80,278.42 $ 80,300
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Water Division: 2024 - 2033 Capital Improvement Projects List
Water Utility Detail by Year FUNDING UNIT CONSTRUCTION
FACILITYTYPE DESCRIPTION LENGTH,FT DIAM,IN YEAR SOURCE JUSTIFICATION QUANTITY UNITS COST COST
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2028 OR Life-Cycle Replacement 1 EA $ 356,880.70 $ 356,900
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2028 OR Life-Cycle Replacement 1 EA $ 356,880.70 $ 356,900
Tank Rehabilitation Interior and Exterior Coating Replacement,Seimic Retrofit NA NA 2028 OR Life-Cycle Replacement 1 EA $ 356,880.70 $ 356,900
Well Rehabilitation Airport Well Pump and Motor Replacement(Versus the 2021 project? NA NA 2028 OR Life-Cycle Replacement 1 EA $ 208,019.76 $ 208,000
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2028 OR Life-Cycle Replacement 4 EA $ 191,507.55 $ 766,000
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2028 OR Life-Cycle Replacement 3 EA $ 95,753.78 $ 287,300
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2028 OR Life-Cycle Replacement 3 EA $ 95,753.78 $ 287,300
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2028 OR Life-Cycle Replacement 3 EA $ 29,608.47 $ 88,800
Water SCADA Water SCADA Updates NA NA 2028 OR Life-Cycle Replacement 1 EA $ 131,593.18 $ 131,600
2028 Total $ 6,522,800
2029 PROJECTS
New Pipeline 8-inch pipeline?location 1550 8 2029 OR Provide Adequate Service Pressure 1550 feet $ 970.47 $ 1,504,200
Pipeline Replacement 8"Water Main Replacement 3000 8 2029 OR Life-Cycle Replacement 3000 feet $ 620.59 $ 1,861,800
Pipeline Replacement 12"Water Main Replacement 500 12 2029 OR Life-Cycle Replacement 500 feet $ 1,010.70 $ 505,400
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2029 OR Life-Cycle Replacement 1 EA $ 83,489.55 $ 83,500
Pump Station Replacement Innsbruck Pump Station NA NA 2029 OR Life-Cycle Replacement 1 EA $ 2,182,879.68 $ 2,182,900
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2029 OR Life-Cycle Replacement 4 EA $ 199,167.85 $ 796,700
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2029 OR Life-Cycle Replacement 3 EA $ 99,583.93 $ 298,800
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2029 OR Life-Cycle Replacement 3 EA $ 99,583.93 $ 298,800
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2029 OR Life-Cycle Replacement 1 EA $ 292,326.35 $ 292,300
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2029 OR Life-Cycle Replacement 1 EA $ 292,326.35 $ 292,300
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2029 OR Life-Cycle Replacement 1 EA $ 292,326.35 $ 292,300
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2029 OR Life-Cycle Replacement 3 EA $ 30,792.80 $ 92,400
Meter MTUs Meter MTUs lifecycle replacement Year 1 of 3 NA NA 2029 OR Life-Cycle Replacement 4667 EA $ 342.14 $ 1,596,800
Water SCADA Water SCADA Updates NA NA 2029 OR Life-Cycle Replacement 1 EA $ 136,856.91 $ 136,900
2029 Total $ 10,235,100
2030 PROJECTS
New Pipeline 4-inch pipeline in Northwoods Boulevard to extend Stockholm Zone 500 4 2030 OR Provide Adequate Service Pressure 500 feet $ 703.63 $ 351,800
New Pipeline 8-inch pipeline in Aspenwood Road to extend Palisades Hydro Zone 325 8 2030 OR Provide Adequate Service Pressure 325 feet $ 1,009.28 $ 328,000
New Pipeline 8-inch pipeline in Sitzmark Way to extend Sitzmark Hydro Zone 300 8 2030 FF Provide Adequate Service Pressure 300 feet $ 972.66 $ 291,800
New Pipeline 8-inch pipeline in Skislope Way to extend Donner View Hydro Zone 250 8 2030 FF Provide Adequate Service Pressure 250 feet $ 1,083.51 $ 270,900
Pipeline Replacement 8"Water Main Replacement 3000 8 2030 OR Life-Cycle Replacement 3000 feet $ 645.41 $ 1,936,200
Pipeline Replacement 12"Water Main Replacement 500 12 2030 OR Life-Cycle Replacement 500 feet $ 1,051.13 $ 525,600
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2030 OR Life-Cycle Replacement 1 EA $ 86,829.14 $ 86,800
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2030 OR Life-Cycle Replacement 1 EA $ 304,019.40 $ 304,000
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2030 OR Life-Cycle Replacement 1 EA $ 304,019.40 $ 304,000
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2030 OR Life-Cycle Replacement 1 EA $ 304,019.40 $ 304,000
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2030 OR Life-Cycle Replacement 4 EA $ 207,134.57 $ 828,500
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2030 OR Life-Cycle Replacement 3 EA $ 103,567.28 $ 310,700
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2030 OR Life-Cycle Replacement 3 EA $ 103,567.28 $ 310,700
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2030 OR Life-Cycle Replacement 3 EA $ 32,024.52 $ 96,100
Meter MTUs Meter MTUs lifecycle replacement Year 2 of 3 NA NA 2030 OR Life-Cycle Replacement 4666 EA $ 355.83 $ 1,660,300
Water SCADA Water SCADA Updates NA NA 2030 OR Life-Cycle Replacement 1 EA $ 142,331.18 $ 142,300
2030 Total $ 8,051,700
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Water Division: 2024 - 2033 Capital Improvement Projects List
Water Utility Detail by Year FUNDING UNIT CONSTRUCTION
FACILITYTYPE DESCRIPTION LENGTH,FT DIAM,IN YEAR SOURCE JUSTIFICATION QUANTITY UNITS COST COST
2031 PROJECTS (REPLICATED 2030+Inflation Factor as a PLACEHOLDER)
New Pipeline 12-inch pipeline in Glacier Way&Skislope Way(MOVED FROM 2024) 1750 12 2031 OR Fire Flow 1750 feet $ 1,112.27 $ 1,946,500
Pipeline Replacement 8"Water Main Replacement 3000 8 2031 OR Life-Cycle Replacement 3000 feet $ 671.23 $ 2,013,700
Pipeline Replacement 12"Water Main Replacement 500 12 2031 OR Life-Cycle Replacement 500 feet $ 1,093.18 $ 546,600
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2031 OR Life-Cycle Replacement 1 EA $ 90,302.30 $ 90,300
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2031 OR Life-Cycle Replacement 1 EA $ 316,180.18 $ 316,200
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2031 OR Life-Cycle Replacement 1 EA $ 316,180.18 $ 316,200
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2031 OR Life-Cycle Replacement 1 EA $ 316,180.18 $ 316,200
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2031 OR Life-Cycle Replacement 4 EA $ 215,419.95 $ 861,700
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2031 OR Life-Cycle Replacement 3 EA $ 107,709.98 $ 323,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2031 OR Life-Cycle Replacement 3 EA $ 107,709.98 $ 323,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2031 OR Life-Cycle Replacement 3 EA $ 107,709.98 $ 323,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2031 OR Life-Cycle Replacement 3 EA $ 107,709.98 $ 323,100
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2031 OR Life-Cycle Replacement 3 EA $ 33,305.50 $ 99,900
Meter MTUs Meter MTUs lifecycle replacement Year 3 of 3 NA NA 2031 OR Life-Cycle Replacement 4667 EA $ 370.06 $ 1,727,100
Water SCADA Water SCADA Updates NA NA 2031 OR Life-Cycle Replacement 1 EA $ 148,024.43 $ 148,000
2031 Total $ 9,674,800
2032 PROJECTS (REPLICATED 2031+Inflation Factor as a PLACEHOLDER) (EXCD METERS)
New Pipeline 12-inch pipeline in Glacier Way&Skislope Way(MOVED FROM 2024) 1750 12 2032 OR Fire Flow 1750 feet $ 1,156.76 $ 2,024,300
Pipeline Replacement 8"Water Main Replacement 3000 8 2032 OR Life-Cycle Replacement 3000 feet $ 698.08 $ 2,094,200
Pipeline Replacement 12"Water Main Replacement 500 12 2032 OR Life-Cycle Replacement 500 feet $ 1,136.90 $ 568,500
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2032 OR Life-Cycle Replacement 1 EA $ 93,914.39 $ 93,900
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2032 OR Life-Cycle Replacement 1 EA $ 328,827.39 $ 328,800
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2032 OR Life-Cycle Replacement 1 EA $ 328,827.39 $ 328,800
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2032 OR Life-Cycle Replacement 1 EA $ 328,827.39 $ 328,800
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2032 OR Life-Cycle Replacement 4 EA $ 224,036.75 $ 896,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2032 OR Life-Cycle Replacement 3 EA $ 112,018.37 $ 336,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2032 OR Life-Cycle Replacement 3 EA $ 112,018.37 $ 336,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2032 OR Life-Cycle Replacement 3 EA $ 112,018.37 $ 336,100
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2032 OR Life-Cycle Replacement 3 EA $ 112,018.37 $ 336,100
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2032 OR Life-Cycle Replacement 3 EA $ 34,637.72 $ 103,900
Water SCADA Water SCADA Updates NA NA 2032 OR Life-Cycle Replacement 1 EA $ 153,945.41 $ 153,900
2032 Total $ 8,265,600
2033 PROJECTS (REPLICATED 2031+Inflation Factor as a PLACEHOLDER) (EXCD METERS)
New Pipeline 12-inch pipeline in Glacier Way&Skislope Way(MOVED FROM 2024) 1750 12 2033 OR Fire Flow 1750 feet $ 845.23 $ 1,479,200
Pipeline Replacement 8"Water Main Replacement 3000 8 2033 OR Life-Cycle Replacement 3000 feet $ 726.00 $ 2,178,000
Pipeline Replacement 12"Water Main Replacement 500 12 2033 OR Life-Cycle Replacement 500 feet $ 1,182.38 $ 591,200
Well Rehabilitation Pump and Motor Replacement(300-500 GPM) NA NA 2033 OR Life-Cycle Replacement 1 EA $ 97,670.97 $ 97,700
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2033 OR Life-Cycle Replacement 1 EA $ 341,980.48 $ 342,000
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2033 OR Life-Cycle Replacement 1 EA $ 341,980.48 $ 342,000
Tank Rehabilitation Interior and Exterior Coating Replacement NA NA 2033 OR Life-Cycle Replacement 1 EA $ 341,980.48 $ 342,000
Pump Station Rehabilitation Pump Replacement(100 HP) NA NA 2033 OR Life-Cycle Replacement 4 EA $ 232,998.22 $ 932,000
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2033 OR Life-Cycle Replacement 3 EA $ 116,499.11 $ 349,500
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2033 OR Life-Cycle Replacement 3 EA $ 116,499.11 $ 349,500
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2033 OR Life-Cycle Replacement 3 EA $ 116,499.11 $ 349,500
Pump Station Rehabilitation Pump Replacement(25 HP) NA NA 2033 OR Life-Cycle Replacement 3 EA $ 116,499.11 $ 349,500
PRV Rehabilitation Interior Rehabilitation and Maintenance NA NA 2033 OR Life-Cycle Replacement 3 EA $ 36,023.22 $ 108,100
Water SCADA Water SCADA Updates NA NA 2033 OR Life-Cycle Replacement 1 EA $ 160,103.22 $ 160,100
2033 Total $ 7,970,300
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TDPUD Capital Budget 2024 &2025 and Forecast 2026-2033 (Working Draft)
Capital Projects Expenditure Plan - Information Technology
Project Name 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
Hardware Refresh 410,000 294,500 160,500 164,500 518,500 374,000 192,000 184,500 190,500 195,500
Enterprise Software 200,000 500,000 200,000
Data Center UPS 100,000 100,000
Radio System 150,000 1,000,000 150,000
Phone System 60,000 50,000
GIS Upgrade 500,000 500,000
Security Operations Center 100,000 100,000
(SOC)
Contingency 60,000 62,100 64,100 66,100 68,100 70,000 72,000 74,100 76,100 78,100
Total 780,000 456,600 924,600 1,230,600 1,086,600 594,000 864,000 458,600 416,600 273,600
Electric 390,000 228,300 462,300 615,300 543,300 297,000 432,000 229,300 208,300 136,800
Water 390,000 228,300 462,300 615,300 543,300 297,000 432,000 229,300 208,300 136,800
10 year total 7,085,200
Electric 3,542,600
Water 3,542,600
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TDPUD Capital Budget 2024&2025 and Forecast 2026-2033 (Working Draft)
Capital Projects Expenditure Plan-Vehicles
Project Name 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033
E Electric fleet 1,452,700 1,369,500 754,600 609,200 152,000 689,100 609,200 799,700 268,800 749,500
W Water fleet 526,000 392,600 441,100 156,500 - 435,200 510,300 559,800 159,600 740,600
Total $ 1,978,700 $ 1,762,100 $ 1,195,700 $ 765,700 $ 152,000 $ 17124,300 $ 1,1197500 $ 1,3597500 $ 4287400 $ 1,490,100
Electric Division 1,452,700 1,369,500 754,600 609,200 152,000 689,100 609,200 799,700 268,800 749,500
Water Division 526,000 392,600 441,100 156,500 - 435,200 510,300 559,800 159,600 740,600
10 year total 11,376,000
Eletric Fleet includes support pool vehicles. Electric 7,454,300
Water 3,921,700
Current fleet count, 84
Current average age of fleet, 10.7 years old (9.9 last budget cycle)
For 10-year plan,the average age at replacement year is 16.3 For 2025 replacements,the current average
Future years include 5.0%inflation factor applied to current replacement cost estimates. mileage is 78K and avg.age in 2025 will be 10yo
2024 Expenditures 2025 Expenditures
Electric Water Electric Water
New Digger Derrick 521,800 - New F550 Troubleman Truck 262,000
New Substation/Inspector Truck 129,900 - 14 Jeep Cherokee(107) 108,600 -
New IT Truck-2024 Silverado EV 98,500 - 15 Jeep Cherokee(108) 108,600 -
13 Ford Escape-2024 Silverado EV (106) 98,500 - 15 Jeep Cherokee (109) 108,600 -
06 Chevy Silverado 3500 (503) 172,100 - 15 Jeep Cherokee (110) 108,600 -
New Line Crew UTV 90,900 - 15 Jeep Cherokee (111) 108,600 -
87 Sherman Reilly wire puller/tugger(286) 170,500 - 18 Chevrolet K1500(230) 108,600 -
04 Underground wire puller/tugger(288) 170,500 - 18 Chevrolet K1500(231) 108,600 -
06 Chevy Silverado 3500 (301) - 127,700 06 Chevy K1500 (203) 108,600
18 Chevy K1500(309) - 108,600
08 Chevy Silv.3500-retain for Fac.(new 50x veh.#) (343) - 127,700 13 GMC Sierra 250OHD(307) - 142,000
13 GMC Sierra 250OHD(306) - 142,000
18 Chevy K1500 (308) - 135,300 New Multihog/Snow Removal-GenSvs/Water/Elec 238,700
11 Chevy K2500 (345) - 135,300
2024 1,452,700 526,000 2025 1,369,500 392,600
Purchases in 2024 431,900 270,600 Purchases in 2025 1,107,500 392,600
Approved in 2022 or 2023, devlivered/spend in 2024 1,020,800 255,400 Approved in 2023, devlivered/spend in 2025 262,000 -
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
APPENDIX 4.A
LABOR BENEFIT COSTS % LABOR OVERHEAD
Current Year 2024 Budget 2025 Budget
BUDGET Y2Y Change (year 1) Draft Y2Y Change (year 2) Draft
FY23 Amount Pctp FY24 Amount Pc tp FY25
VALUE OF BENEFITS
Medical/Dental insurance (EE) $ 2,526,439 331,621 13% $ 2,858,060 114,322 4% $ 2,972,382
Self-funded vision benefit 72,839 4,105 6% 76,944 769 1% 77,713
Long term disability insurance 55,659 4,637 8% 60,296 4,503 7% 64,799
Life insurance 71,600 (799) 4% 70,801 5,287 7% 76,088
Longevity 23,254 (6,444) -28% 16,810 672 4% 17,482
Wellness NEW 0 35,000 na 35,000 2,500 7% 37,500
FICA 660,419 56,867 9% 717,286 49,118 7% 766,404
Fed Med 159,667 19,697 12% 179,364 5,980 3% 185,344
Worker's compensation 260,109 66,072 25% 326,181 24,358 7% 350,539
Retirement.Pension/Match 3,081,728 74,179 2% 3,155,907 235,675 7% 3,391,582
OPEB Retiree Med/Den Net (Retiree) 397,023 11,911 3% 408,934 16,357 4% 425,291
OPEB CERBT Contribution 120,000 5,000 4% 125,000 5,000 4% 130,000
Value of non-productive labor (vacation,
admin leave,sick leave, holiday) 1,534,827 220,986 14% 1,755,813 58,659 3% 1,814,472
TOTAL VALUE OF BENEFITS $ 8,963,564 822,832 9% $ 9,786,396 523,201 5% $ 10,309,597
PRODUCTIVE LABOR
Recommended labor(Appendix II)(exdudesBoD) $ 11,008,685 1,369,162 12% $ 12,377,847 413,524 3% $ 12,791,371
Less value of non-productive labor(above) (1,534,827) (220,986) 14% (1,755,813) (58,659) 3% (1,814,472)
TOTAL PRODUCTIVE LABOR $ 9,473,858 1,148,176 12% $ 10,622,034 354,865 3% $ 10,976,899
%of Recommended Labor 86.1% 85.8% 85.8%
PAYROLL OVERHEAD
Value of Benefits/Productive Labor 94.61% (0.0248) -2.6% 92.13% 0.0179 1.9% 93.92%
OTHER METRICS
Total Labor and Benefits $ 18,437,422 1,971,008 11% $ 20,408,430 878,066 4% $ 21,286,496
Benefits as a percent of Total Labor and
Benefits 48.62% (0,0066) -1.4% 47.95% 0.0048 1.0% 48.43%
Benefits excluding non-productive, % of
Recommended Labor 67.48% (0.0260) -3.9% 64.88% 0.0153 2.4% 66.41%
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
APPENDIX 4.B
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.
FY23 Y2Y Change FY24 Y2Y Change FY25
TRANSPORTATION&EQUIPMENT EXPENSE
Vehicle operation, repair, fuels &misc expenses $ 780,093 $ 1,026,954 $ 1,071,488
Vehicle rentals (veh resery funded) 0 65,000 65,000
Insurance 25,750 25,000 25,800
Replacement(depreciation expense) 442,827 472,400 486,600
TOTAL TRANSPORTATION EXPENSE $1,248,670 27% $1,589,354 4% $1,648,888
DIRECT LABOR HOURS
General Manager 8,456 9,015 9,015
Administrative Services 130 130 130
Conservation 330 150 150
Electric Operations/capital 42,141 46,584 46,271
Water Operations/capital 34,467 33,527 33,502
IT Power Supply/capital 3,764 4,372 4,232
TOTAL DIRECT LABOR HOURS 89,288 5% 93,778 -1% 93,300
TRANSPORTATION/EQUIPMENT OVERHEAD PER HOUR COST
$13.98 21% $16.95 4% $17.67
FY23 FY24 FY25
Transportation Overhead- Clearings-Activity Code 958-2.7.950
Transportation Overhead- Charging-Activity Code 957- % applied to VehicleUse Productive Payroll Hours- Ops/WorkOrders/Capital
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
APPENDIX 4.0
ADMINISTRATIVE OVERHEAD
FY23 FY24 FY25
COMMON SUPPLY COSTS:
Purchasing/Warehousing of Common Supplies
Labor $153,065 $171,153 $176,331
Accounts Payable 46,762 44,300 45,629
Overhead:
Labor 144,820 157,688 165,612
Administrative 6,276 6,740 6,945
350,923 3 79,881 394,517
Warehousing Operating Costs
Utilities & Building Maintenance 31,029 32,517 33,818
Miscellaneous (insurance) 6,180 6,000 6,180
Subtotal 37,209 38,517 39,998
TOTAL PURCHASING/WAREHOUSING/COMMON SUPPLE $388,132 $418,398 $434,515
TOTAL PRODUCTIVE LABOR $9,4 73,858 $10,622,034 $10,9 76,899
ADMINISTRATIVE OVERHEAD 4.10% 3.94% 3.96%
FY23 FY24 FY25
Administrative Overhead- Clearings-Activity Code 941 - 1.3.963 & 1.7.935.10
Administrative Overhead- Charging-Activity Code 941 - % applied to Productive Payroll Dollars - Ops/WorkOrders/Capital
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
APPENDIX 4.13
CONSTRUCTION OVERHEAD
FY24 FY25
Step 1 General direction and general construction costs from budget:
Electric Operations $ 194,665 $ 207,093
Water Operations-45% of 7.680.150 (bulk of Constr is contract) 157,137 164,737
Total $ 351,802 $ 371,830
Step 2 Determine capitalized labor as a percent of total labor.
Capitalized
Labor exclds CFD $1,641,809 $1,669,547
Total Electric & Water Labor $6,670,511 24.61% $6,875,388 24.28%
Step 3 Determine construction overhead to be capitalized.
Total General direction &construction costs $ 351,802 $ 371,830
% of labor to be capitalized 24.61% 24.28%
General direction & construction costs to capitalize $ 86,589 $ 90,291
Construction accounting costs to capitalize 233,524 242,958
$ 320,113 $ 333,249
Step 4 Calculate construction overhead to be applied to capital improvements:
Capital FY 2023 Budget
Overhead $280,238 18.10% $320,113 19.50% $333,249 19.96%
Capital Labor $1,547,869 $1,641,809 $1,669,547
CONSTRUCTION OVERHEAD= 18.10% 19.50% 19.96%
FY23 FY24 FY25
Construction Overhead- Clearings-Activity Code 946
Construction Overhead- Charging-Activity Code Range 960-964 -
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TDPUD Budget FY2024 and FY2025 (1011812023 Draft)
APPENDIX 4.E
INTERDEPARTMENTAL RENT
FY23 FY24 FY25
DISTRICT HEADQUARTERS:
Building operation/PM/repair 435,074 93% 839,515 3% 866,531
Depreciation of jointly used assets 709,078 -54% 323,285 8% 348,469
TOTAL COSTS $1,144,152 2% $1,162,800 4% $1,215,000
The Electric Utility owns the district headquarters.
The Water Utility pays the Electric Utility rent for the use of the District headquarters and jointly used assets.
The rent is calculated as 50% of the above costs, as presented below:
Water Utility % 50% 50% 50%
Water department share @ 50% (rounded) $ 572,076 $ 581,400 $ 607,500
Monthly rent paid to Electric Dept. $ 47,673 $ 48,450 $ 50,625
FY23 FY24 FY25
2023 4:47 PM I:\B U DGET\CYB\CentralWppend ices APPENDIX 4E
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APPENDIX 4.F
ELECTRIC DEBT SCHEDULE
Principal and Interest Payments
Refinanced 2022
Pension COP Debt Electric less Water
YEAR Liability (POBs) Electric TOTAL portion net Electric DS
2022 545,657 109,193 654,850 (218,263) 436,587
2023 431,181 431,181 - 431,181
2024 429,181 429,181 - 429,181
2025 431,931 431,931 431,931
2026 429,181 429,181 429,181
2027 431,181 431,181 431,181
2028 432,681 432,681 432,681
2029 428,681 428,681 428,681
2030 429,431 429,431 429,431
2031 429,681 429,681 429,681
2032 429,431 429,431 429,431
2033 428,681 428,681 428,681
4 -Overheads Rent Debt- Page 6 of 7 Page 60 of 75
APPENDIX 4.G
WATER DEBT SCHEDULE
Principal and Interest Payments
Pipeline Water's portion 2022
2015/2016 COP Debt of Pension COP Debt
YEAR Rates FF DL Surcharge Pipeline total Sidefund (POBs) Water TOTAL
2022 576,869 358,008 99,060 1,033,938 218,263 271,406 1,523,606
2023 577,228 358,672 97,837 1,033,738 953,750 1,987,488
2024 573,008 359,233 100,297 1,032,538 952,250 1,984,788
2025 576,529 360,884 97,925 1,035,338 955,250 1,990,588
2026 573,196 359,005 99,736 1,031,938 952,500 1,984,438
2027 575,581 359,806 97,150 1,032,538 954,250 1,986,788
2028 574,322 358,474 99,142 1,031,938 955,250 1,987,188
2029 570,555 360,101 100,444 1,031,100 950,500 1,981,600
2030 575,893 359,147 97,360 1,032,400 950,250 1,982,650
2031 574,705 359,524 98,421 1,032,650 954,250 1,986,900
2032 573,333 357,313 100,104 1,030,750 952,250 1,983,000
2033 575,711 359,424 101,490 1,036,625 954,500 1,991,125
2034 574,484 359,309 97,207 1,031,000 950,750 1,981,750
2035 306,800 306,800 951,250 1,258,050
2036 0 954,850 954,850
2037 0 952,650 952,650
2038 0 954,850 954,850
4 -Overheads Rent Debt- Page 7 of 7 Page 61 of 75
rTRUCKEE 4_.' DONNER
Public
Organization Chart for Budget 2024 and 2025
Customers/Community
Electric(14,700 customers)
Water(13,700 customers)
Board of Directors
Elected Officials(5)
:.......................................v :........................................,
Auditors Legal Counsel
.......................................... ..........................................
General Manager
1 FTE
Legislative and Regulatory
Electric Utility Director Water Utility Director District Clerk/Executive Assistant Human Resources Director Information Technology Director Chief Financial Officer Affairs,and PIO Director
25.25 FTE(FY24)26.0 FTE(FY25) 18 FTE 4 FTE 2 FTE 7 FTE 24 FTE 2 FTE
See Page 2 for details. See Page 3 for details. See Page 5 for details. See Page 5 for details. See Page 5 for details. See Page 4 for details. See Page 5 for details.
Employee Full Time Equivalents(FTE)
83.25 Total FTE for 2024 Budget
83.0 Total FTE for 2025 Budget
List of Elected and Appointed Officials
Elected Officials FY'2023(Term) Appointed Officials-Current(no change forecasted for 202412025)
Board President Jeff Bender(2020-2024) Treasurer Michael R.Salmon
Vice President Tony Laliotis(2022-2026) District Clerk Sharma Kuhlemier
Board of Director Christa Finn(2022-2026) General Manager Brian Wright
Board of Director Joe Aguem(2020-2024)
Board of Director Kim Harris(2020-2024)
Terms for directors run December of starting year through December of even years,four year
terms.
10/13/2023 2:21 PM
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5-Personnel - Page 1 of 9 Page 62 of 75
Public
Organization Chart for Budget 2024 and 2025 (version 10/18/2023)
ELECTRIC OPERATIONS
B24 B25
Unrepresented 7.0 7.0
Represented 18.25 18.0
FTE Total 25.25 25.0 Electric Utility Director
1 FTE
Electric Engineering Electric Operations
Manager Manager
1 FTE 1 FTE
Senior Elecric Engineer Assistant Electric
1 FTE Operations Manager Veg Mgmt Manager
1 FTE 1 FTE
F;Iecri'c Engineer UII
1 FTE
Foreman Power Services Troubeman Substation Foreman Electrician
' LinemanAnspector '
3 FRTE 2 FRTE 2 FTE 1 FTE
R
Journeyman Electrician
Lineman 1.25 FTE-2024
9 FTE 1.0 FTE-2025
R R
10/11/2023 7:30 PM
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-.AO U TRUCKEE DONNER
Organization Chart for Budget 2024 and 2025 (version 10/18/2023)
WATER OPERATIONS
B24 B25
Unrepresented 3.0 3.0
Represented 15.0 15.0
FTE Total 18.0 18.0 Water
Utility Director
1 FTE
Water Operations
Manager Water System Engineer
I FTE 1 FTE
Foreman,Water P&M Controls Maintenannce Program Senior Quality
2 FTE Electrician Lead Inspector
R I FTE I FTE 1 FTE
R R R
Water
Leadmen
2 FTE
R
Water Service Water Helper
Technician (Seasonal,non-benefit)(2p)
7 FTE 1.0 FTE
R R
10/11/2023 7:30 PM
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Public Utility District
Organization Chart for Budget 2024 and 2025 (version 10/18/2023)
Chief Financial Officer
B24 B25
Unrepresented 6.0 6.0
Represented 18.0 18.0 New Position Chief Financial Officer
1 FTE
FTE Total 24.0 24.0
Finance&Accounting Mangement Analyst Conservation Program Customer Service General Services
Manager 1 FTE Manager Manager Manager
1 FTE (cost share iwth CFO 1 FTE 1 FTE 1 FTE
in cc3 Admin)
General Accounting Conservation Specialist Customer Billing and Billing Clerk Facilities Maintance Vehicle Maintenance
Supervisor Work Order Supervisor (and CSR assist) CSR Superisor 1 FTE Foreman Foreman
1 FTE 1 FTE 1 FTE 1 FTE R 1 FTE 1 FTE
R R R R R R
Accounting Specialist Customer Service Facilites Maintenance FVehicle Mechanic
Lead Work Order Specialist Representative Coordinator
1 FTE 1 FTE 4 FTE 1 FTE 1 FTE
R R R R R
Accounting Specialist Buyer
1 FTE 1 FTE
R R
Warehouse/Utility Clerk
1 FTE
R
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Public Utility District
Organization Chart for Budget 2024 and 2025 (version 10/18/2023)
GENERAL MANAGER AND OTHER DIRECTORS
B24 B25
Unrepresented 13.0 13.0
Represented 3.0 3.0 New Position GENERAL MANAGER this chart does not reflect all GM direct reports,
FTE Total 16.0 16.0 1 FTE refer to Page 1 for GM direct report information
T__
District Clerk/Excutive Stategic Affairs,L&R, Human Resources Information Technology
Assistant PIO Director Director (IT)Director
1 FTE 1 FTE 1 FTE 1 FTE
Contract Administrator Communications Specialist Risk&Compliance IT Security&
1 FTE 1 FTE Coordinator Applications Manager
R 1 FTE 1 FTE
Administrative Tech
1 FTE
SR Network and
R IT/SCADA Engineer Systems Administrator
1 FTE 1 FTE
reclassification
Records Coordinator/Tech
1 FTE
R Business Intelligence
Analyst Network and Systems
1 FTE Administrator
reclassificaiton 1 FTE
GIS Coordinator
1 FTE
10/11/2023 7:30 PM
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TDPUD Budget FY2024 and FY2025 (10118/2023 Draft)
BUDGETED POSITIONS BY HOME DEPARTMENT
Full Time Equivalents(FTE)
Payroll Dollars(base pay,including paid time off)
Before any allocations to other Departments,Capital,and or Overhead(s)
Budget FTE and Dollars POSITIONS by DEPARTMENT
2023 2024 2025
ELECTRIC OPERATIONS
1.00 1.00 1.00 Electric Utility Director
1.00 1.00 1.00 Electric Engineering Manager
2.00 2.00 2.00 Electric Engineer
1.00 1.00 1.00 Electric Operations Manager
1.00 1.00 1.00 Assistant Electric Operations Manager
3.00 3.00 3.00 Foreman,Power Services
Foreman,Service Crew
1.00 1.00 1.00 Foreman,Electricians
1.00 1.25 1.00 Electrician/Meter Technician
1.00 Meter Read/Utility/W MP
1.00 1.00 Vegitation Management Manager
2.00 2.00 2.00 Substation Lineman/Inspector
2.00 2.00 2.00 Troubleman
Lead Lineman
7.00 9.00 9.00 Journeyman Linemen
2.00 Apprentice Linemen
Standby/Overtime
Compensation Study Factor
25.00 25.25 25.00 FTE Total
0.25 (0.25) FTE Change
$ 4,081,997 $ 4,480,764 $ 4,611,696 Payroll Dollars ELECTRIC OPERATIONS
$ 398,767 $ 130,932 Change,Dollars
9.8% 2.9% Change,Percentage
WATER OPERATIONS
1.00 1.00 1.00 Water Utility Director
1.00 1.00 1.00 Water System Engineer
1.00 1.00 1.00 Water Operations Manager
1.00 1.00 1.00 Water SR Quality Inspector
2.00 2.00 2.00 Water Foremen
2.00 2.00 2.00 Water Leadmen
5.00 7.00 7.00 Water Service Technicians
2.00 - - Water Service Technicians-in Training
1.00 1.00 1.00 Water Helper I(two part-time,summer)(non-benefited)
1.00 1.00 1.00 P&M Controls Electrician(position from Electric Ops)
1.00 1.00 1.00 Maintenance Program Lead
Standby/Overtime
Compensation Study Factor
18.00 18.00 18.00 FTE Total
- - FTE Change
$ 2,457,912 $ 2,601,953 $ 2,680,413 Payroll Dollars WATER OPERATIONS
$ 144,041 $ 78,460 Change,Dollars
5.9% 3.0% Change,Percentage
/2023 7:10 PM Appendices APPENDIX 5
5-Personnel - Page 6 of 9 Page 67 of 75
TDPUD Budget FY2024 and FY2025 (10118/2023 Draft)
BUDGETED POSITIONS BY HOME DEPARTMENT
Full Time Equivalents(FTE)
Payroll Dollars(base pay,including paid time off)
Before any allocations to other Departments,Capital,and or Overhead(s)
Budget FTE and Dollars POSITIONS by DEPARTMENT
GENERAL MANAGEMENT
1.00 1.00 1.00 General Manager
1.00 1.00 1.00 District Clerk/Executive Assistant
1.00 1.00 1.00 Public Information&Strategic Affairs Director
1.00 1.00 1.00 Contract Administrator
1.00 1.00 1.00 Record Coordinator/Tech
1.00 1.00 1.00 Administrative Tech
1.00 1.00 1.00 Communications Coordinator
1.00 1.00 1.00 Human Resources Director
1.00 1.00 1.00 Risk&Compliance Coordinator
- Compensation Study Factor
9.00 9.00 9.00 FTE Total
- - FTE Change
$ 1,213,977 $ 1,405,324 $ 1,461,865 Payroll Dollars GENERAL MANAGEMENT
$ 191,347 $ 56,541 Change,Dollars
15.8% 4.0% Change,Percentage
ADMINISTRATIVE SERVICES
- 1.00 1.00 Chief Financial Officer
1.00 1.00 1.00 Finance&Accounting Manager
- 0.50 0.50 Management Analyst 1/2
1.00 - - Senior Accountant/Accounting Analyst
1.00 1.00 1.00 General Accounting Supervisor
1.00 1.00 1.00 Work Order Accounting Supervisor
1.00 1.00 1.00 Work Order Clerk
- 1.00 1.00 Accounting Specialist Lead
1.00 1.00 1.00 Acg Specialist-Payroll and Accounts Payable Clerk
1.00 1.00 1.00 Buyer/Clerk
1.00 1.00 1.00 Warehouse/Utility Worker
1.00 1.00 1.00 Customer Services Manager
1.00 1.00 1.00 Customer Billing and CSR Supervisor
1.00 1.00 1.00 Billing Clerk
1.00 - - Conservation Specialist(position moved to Conservation Dept for B'22'
4.00 4.00 4.00 Customer Service Representatives(4)
Overtime
Compensation Study Factor
16.00 16.50 16.50 FTE Total
0.50 - FTE Change
$ 1,555,846 $ 1,798,758 $ 1,869,948 Payroll Dollars ADMINISTRATIVE SERVICES
$ 242,912 $ 71,190 Change,Dollars
15.6% 4.0% Change,Percentage
/2023 7:10 PM Appendices APPENDIX 5
5-Personnel - Page 7 of 9 Page 68 of 75
TDPUD Budget FY2024 and FY2025 (10118/2023 Draft)
BUDGETED POSITIONS BY HOME DEPARTMENT
Full Time Equivalents(FTE)
Payroll Dollars(base pay,including paid time off)
Before any allocations to other Departments,Capital,and or Overhead(s)
Budget FTE and Dollars POSITIONS by DEPARTMENT
GENERAL SERVICES
1.00 1.00 1.00 General Services Manager
1.00 1.00 1.00 Facilities Maintenance Foreman
1.00 1.00 1.00 Facilities Maintenance Coordinator
1.00 1.00 1.00 Vehicle Mechanic Foreman
1.00 1.00 1.00 Vehicle Mechanic
Standby/Overtime
Compensation Study Factor
5.00 5.00 5.00 FTE Total
- - FTE Change
$ 564,327 $ 622,482 $ 646,571 Payroll Dollars GENERAL SERVICES
$ 58,155 $ 24,089 Change,Dollars
10.3% 3.9% Change,Percentage
CONSERVATION
1.00 1.00 1.00 Program Manager,CSR&Conservation
- 0.50 0.50 Management Analyst 1/2
1.00 1.00 1.00 Conservation Specialist(positiong moved from AdminSvcs Dept for B'2,
- - - Overtime
- - - Compensation Study Factor
2.00 2.50 2.50 FTE Total
0.50 - FTE Change
$ 209,351 $ 295,029 $ 311,381 Payroll Dollars CONSERVATION
$ 85,678 $ 16,352 Change,Dollars
40.9% 5.5% Change,Percentage
IT/GIS
1.00 1.00 1.00 IT Director/CIO
1.00 1.00 1.00 IT/SCADA Engineer
1.00 1.00 1.00 Sr Network&System Administrator(recl.from NSA)
1.00 1.00 Network&System Administrator(+1 FTE)
1.00 1.00 1.00 GIS Coordinator
1.00 1.00 1.00 BI Analyst (recl.From DA&Admin)
1.00 1.00 1.00 IT Security&Applications Manager
Compensation Study Factor
6.00 7.00 7.00 FTE Total
1.00 - FTE Change
$ 917,446 $ 1,173,538 $ 1,209,498 Payroll Dollars IT/GIS
$ 256,092 $ 35,959 Change,Dollars
27.9% 3.1% Change,Percentage
/2023 7:10 PM Appendices APPENDIX 5
5-Personnel - Page 8 of 9 Page 69 of 75
TDPUD Budget FY2024 and FY2025 (10118/2023 Draft)
BUDGETED POSITIONS BY HOME DEPARTMENT
Full Time Equivalents(FTE)
Payroll Dollars(base pay,including paid time off)
Before any allocations to other Departments,Capital,and or Overhead(s)
Budget FTE and Dollars POSITIONS by DEPARTMENT
DISTRICT TOTAL(excluding Board of Directors)
81.00 83.25 83.00 FTE Total
2.25 (0.25) FTE Change DISTRICT TOTAL(excluding
$ 11,000,856 $ 12,377,847 $ 12,791,371 Payroll Dollars
$ 1,376,991 $ 413,524 Change,Dollars Board of Directors)
12.5% 3.3% Change,Percentage
/2023 7:10 PM Appendices APPENDIX 5
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TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft) Attachment 6
Financial Master Plan Summary
FY24 through FY33
(in thousands)
ELECTRIC
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Operating Cash Flow
Operating revenue $ 38,228 $43,201 $45,341 $47,588 $49,480 $51,448 $ 53,495 $ 55,624 $ 57,838 $ 60,140
Operating Purchase Power Costs (14,764) (15,450) (16,068) (16,711) (17,379) (18,074) (18,797) (19,549) (20,331) (21,144)
Operating Expenses (16,548) (16,719) (17,471) (18,257) (19,078) (19,936) (20,833) (21,771) (22,750) (23,774)
Other revenue/(expenses) 91 70 8 21 26 112 155 188 252 325
Net Income FMP $ 7,007 $11,102 $11,810 $12,641 $13,049 $13,550 $ 14,020 $ 14,492 $ 15,009 $ 15,547
Transfer from/(to)funds 6,263 6,055 (2,824) (4,358) (1,916) (928) (3,142) (386) (53) (109)
Debt Issuance Costs - - - - - - - - - -
Debt principal payments (284) (277) (269) (261) (253) (244) (234) (225) (214) (204)
2022 Debt proceeds use-$6,500 - 6,500 - - - - - - - -
Capital projects (13,335) (22,501) (7,524) (7,310) (6,312) (9,738) (8,496) (10,192) (10,560) (10,622)
Change in Operating Cash $ (349) $ 878 $ 1,192 $ 712 $ 4,569 $ 2,640 $ 2,147 $ 3,690 $ 4,182 $ 4,612
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Op Reserve % of OpExp (Goal 50%) 45% 50% 55% 56% 78% 88% 94% 107% 121% 135%
Rate Reserve % of PPE (Goal 50%) 40% 43% 46% 48% 50% 50% 50% 50% 50% 50%
Capital Reserves % Capx (Goa1100%) 71% 16% 40% 77% 90% 102% 128% 130% 133% 133%
Cash & Reserve Balances
Operating Reserve (Gen Fd) Balance $ 7,501 $ 8,379 $ 9,571 $10,283 $14,852 $17,492 $ 19,640 $ 23,329 $ 27,512 $ 32,124
Rate Reserve Balance 5,960 6,679 7,364 8,062 8,772 9,120 9,482 9,858 10,249 10,656
Capital Reserve Balance 6,238 1,225 3,999 8,079 9,241 10,826 14,042 14,723 15,018 15,318
Capital Vehicle Reserve Balance 854 421 246 296 890 1,002 1,217 1,278 1,876 2,050
Deferred Liability 2,231 2,298 2,344 2,391 2,439 2,488 2,538 2,589 2,641 2,694
Facility Fee Reserve Balance 554 253 387 525 665 315 464 623 291 459
Cash & Reserve Balances $ 23,338 $19,255 $23,911 $29,636 $36,859 $41,243 $ 47,383 $ 52,400 $ 57,587 $ 63,301
for real-time rate adjustment impacts
Change to Proposed FY24 & FY25 0.00% 0.00%
Pro osed rate change 12.00% 12.00% 4.00% 4.00% 3.00% 3.00% 3.00% 3.00% 3.00%
Net Rate Increase in active FMP 12.00% 12.00% 4.00% 4.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00%
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
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6 -Financial Master Plan - Page 1 of 3 Page 71 of 75
TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft) Attachment 6
Financial Master Plan Summary
FY22 through FY31
(in thousands)
WATER
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
Operating Cash Flow
Operating revenue $ 19,134 $ 20,545 $ 22,744 $ 25,183 $ 27,636 $ 29,231 $ 30,629 $ 32,094 $ 33,629 $ 35,239
Operating expenses (12,995) (13,723) (14,172) (14,635) (15,094) (15,568) (16,057) (16,562) (17,082) (17,619)
Other revenue and expenses (820) (826) (853) (841) (813) (731) (660) (600) (559) (435)
Net income $ 5,319 $ 5,996 $ 7,719 $ 9,707 $ 11,729 $ 12,932 $ 13,912 $ 14,932 $ 15,988 $ 17,185
Transfers from/(to)funds (169) 2,932 2,138 221 (1,477) 519 (3,067) (3,606) (2,534) (1,779)
Debt Issuance Costs - - - - - - - - - -
Debt principal payments (920) (965) (1,000) (1,045) (1,090) (1,125) (1,170) (1,220) (1,265) (1,325)
Debt proceeds (new debt) - $0,000 - - - - - - - - - -
Capital expenditures (5,794) (8,065) (10,366) (9,749) (7,066) (10,967) (8,994) (10,464) (8,634) (8,848)
Change in Operating Cash $ (1,564) $ (102) $ (1,509) $ (866) $ 2,096 $ 1,359 $ 681 $ (358) $ 3,555 $ 5,233
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
OpGF Reserve%of OpExp Goal 50% 51% 48% 35% 28% 41% 49% 52% 48% 67% 95%
Capital Reserves % CapxGoal 100% 46% 33% 21% 23% 41% 40% 77% 113% 137% 155%
Cash & Reserve Balances
Operating Cash Balance (GenFd) $ 6,621 $ 6,520 $ 5,011 $ 4,144 $ 6,240 $ 7,600 $ 8,281 $ 7,923 $ 11,477 $ 16,710
Capital Reserve Balance 3,739 2,701 1,755 1,690 3,099 2,961 7,020 11,161 13,884 16,461
Vehicle Reserve Balance 348 295 240 516 1,013 1,116 1,164 1,181 1,600 1,485
Deferred Liability 117 121 124 128 132 136 140 144 148 153
Facility Fee Balance 1,584 527 34 221 428 656 348 622 925 1,261
Cash & Reserve Balances $ 12,409 $ 10,164 $ 7,164 $ 6,699 $ 10,912 $ 12,469 $ 16,953 $ 21,031 $ 28,034 $ 36,070
Debt service coverage 3.54 3.86 4.73 5.71 6.71 7.33 7.81 8.29 8.82 9.37
(1.25 required until 2036)
Change to Proposed FY22 & FY23 0.0% 0.0%
Proposed rate change 8.0% 7.0% 10.0% 10.0% 9.0% 5.0% 4.00% 4.00% 4.00% 4.00%
FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33
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6 -Financial Master Plan - Page 2 of 3 Page 72 of 75
ATTACHMENT 5
TDPUD Budget FY2024 and FY2025 (10/18/2023 Draft)
Financial Master Plan - RESERVE BALANCES - Actual I Forecast I Goal
Actual Actual Forecast Forecast BUDGET BUDGET BUDGET BUDGET
12/31/2021 12/31/2022 2023 12/31/2023 2024 12/31/2024 2025 12/31/2025 2025
Balance Balance Change Balance Change Balance Change Balance Goal
ELECTRIC UTILITY
(A) General Fund $ 5,851,908 $ 6,522,389 $ 1,327,611 $ 7,850,000 $ (349,411) $ 7,500,589 $ 878,280 $ 8,378,868 $ 8,360,000 (A)
(B) Rate Reserve 6,454,689 6,845,379 (1,550,813) 5,294,566 665,000 5,959,566 719,000 6,678,566 7,725,000 (B)
(C) Capital Reserve 11,270,380 11,310,604 240,703 11,551,307 (5,313,461) 6,237,846 (5,012,865) 1,224,982 12% 10,309,000 (C)
(D) Vehicle Reserve 259,508 770,416 633,919 1,404,335 (550,200) 854,135 (432,900) 421,235 ', 400,000 (D)
(E) Facility Fees 9,126 185,084 164,026 349,110 205,173 554,283 (301,652) 252,632 (E)
(F) Deferred Liability 2,094,398 2,107,871 58,145 2,166,016 65,000 2,231,016 67,000 2,298,016 2.122.000 (F)
Total Reserves $ 25,940,009 $ 27,741,743 $ 873,591 $ 28,615,334 $ (5,277,899) $ 23,337,435 $ (4,083,136) $ 19,254,299 $ 28,916,000
(G) AB32 Cap&Trade 1,059,951 579,554 (159,554) 420,000 (137,000) 283,000 (92,000) 191,000 NA (G)
WATER UTILITY
(H) General Fund $ 5,274,230 $ 7,682,371 $ 500,629 $ 8,183,000 $ (1,561,932) $ 6,621,068 $ (101,295) $ 6,519,773 95% $ 6,862,000 (H)
(J) Capital Reserve 1,015,747 1,021,821 1,540,179 2,562,000 1,176,860 3,738,860 (1,037,834) 2,701,026 9,162,000 (J)
(K) Vehicle Reserve 4845446 3825735 (13,103) 3695632 (22,000) 347,632 (52,900) 294,732 2005000 (K)
(L) Facility Fees 2,273,803 2,631,787 (813,166) 15818,621 (234,833) 1,583,788 (1,056,884) 526,903 (L)
(M) Deferred Liability 106,642 108,280 5,431 113,711 3,411 1175122 3,514 120,636 8495000 (M)
Total Reserves $ 9,154,868 $ 11,826,994 $ 1,219,970 $ 13,046,964 $ 638,494 $ 12,408,470 $ 2,245,400 $ 10,163,070 $ 17,073,000
(A) DC 3.01.04-Electric General Fund cash reserve equal to one half of the annual budgeted operating expenses, excluding depreciation and purchased power*
"the addition of the words to exclude'purchased power' is a recommended 2021 change to District Code wording for Electric's General Fund cash reserve goals
(B) DC 3.01.04-Electric Rate Reserve minimum cash reserve equal to six months of the budgeted cost of purchased power
(C) DC 3.01.05-Electric Capital Reserve goal equal to the average annual budget for capital replacement
(D) no specific DC for Electric Vehicle Reserve goal, staff recommends a goal of $200,000 minimum balance to enable ability to address unplannned/unexpected needs.
(E) Electric Facility Fees managed by facility fee restrictions for use.
(F) DC 3.01.04-Electric Deferred Liability reserve intent is to provide reserves for unfunded liabilities such as pension costs; reserve goal established by Board annually.
(G) AB32 Cap&Trade funds are restricted; use of funds lowers rates revenue requirement. $1.4 million used in 2020 and 2021. Auction sales in 2021 $700k, 2022$350k,
impacting 2022 and 2023 use accordingly. Thereafer, estimate stablize at$350,000 range each year in FMP.
(H) DC 3.01.04-Water General Fund cash reserve equal to one half of the annual budgeted operating expenses, excluding depreciation
(J) DC 3.01.05-Water Capital Reserve goal equal to the average annual budget for capital replacement
(K) no specific DC for Water Vehicle Reserve goal, staff recommends a goal of $200,000 minimum balance to enable ability to address unplannned/unexpected needs.
(L)Water Facility Fees managed by facility fee restrictions for use.
(M) DC 3.01.04-Water Deferred Liability reserve intent is to provide reserves for unfunded liabilities such as pension costs; reserve goal established by Board annually.
District Code(DC)
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6 -Financial Master Plan - Page 3 of 3 Page 73 of 75
Purchased Power Costs
$18,000 $16,974
2020 A $11,286 $16,000 $15,221 $14,924 $15,615
2021 A $13,692 $14,132
$14,000
2022 B $13,659 $12,000
2022 A $16,974
2023 B $14,132 $10,000
2023 F $15,221 $8,000
2024 B $14,924 $6,000
2025 B $15,615
$4,000
$2,000
$0
2020 A 2021 A 2022 B 2022 A 2023 B 2023 F 2024 B 2025 B
$14,132 Budget FY23 $187 NVE Transmission/EIM+3%
$166 volume purchased increase of 2,022 MWH or 1.2% $246 UAMPS +2%
$626 Cost per MWH increase of 4.4% $14 TCID +7%
$14,924 Budget FY24 $179 Stampede+50%
$792 B'23 to B'24 Change $626 Cost per MWH increase
5.6%
7 -Purchased Power- Page 1 of 2 Page 74 of 75
$ 14,764,000 Renewables cc4/908.768
TDPUD $ 160,000 Puchased Power(GL 555)
Purchased Power Detail $ 14,924,000 Puchased Power(Total)
Budget 2024 For 3 year Average,years
MWH Cost /MWH utilized are 2020, 2021, 2022
Total 174,000 $ 14,924,000 $ 85.77
Enviro.Compliance/other $ 24,000 $ 0.14
NVE-Transmission $ 880,600 $ 5.06 +3%, a$/MH per consult
NVE- EIM $ 389,400 $ 2.24 3yr Avg
TCID 6,580 $ 217,000 $ 32.98 MWH-3yrAvg, $current+7%
Stampede 9,770 $ 469,000 $ 48.00 MWH-3yrAvg, $current+50%
UAMPS, Net Total 157,650 $ 12,944,000 $ 82.11
POOL 14,768 $ 1,528,689 $ 103.51
TRANS-JORDAN 26,010 $ 2,377,633 $ 91.41
OUT SCHED $ 12,188 $ 0.07
PX (2,448) $ 131,077 $ (53.54) MWH used UAMPS current
PV WIND 408 $ 39,961 $ 97.94 Budget (3yr avg + 2.6%, for
NEBO 15,825 $ 1,405,977 $ 88.85 customer growth and demand
HORSE BUTTE 46,630 $ 3,461,212 $ 74.23 growth) For
VEYO 8,456 $ 843,434 $ 99.74 $/MWH utilized 3yr avg + 2.0%
FALLON/TDPUD 30,501 $ 1,752,853 $ 57.47
RED MESA 17,500 $ 822,500 $ 47.00
Other Costs UAMPS $ 665,476 $ 3.82
Red Mesa$37 +transm/OpM/oth
MWH /MWH
Actual 2022 173,824 Budget 2023 $ 82.25
Budget 2023 171,823 Budget 2024 $ 85.77
Forecast 2023 178,119 Change $ 3.52
Budget 2024 174,000 4.3%
Budget 2025 176,100 1.2% Budget 2025 $ 88.67 3.4%
7 -Purchased Power- Page 2 of 2 Page 75 of 75