HomeMy WebLinkAboutRES 2004-39 - Board TRUCKEE DONNER
Public Utility Distri ct
Resolution No. 2004 - 39
Establishing Financial Goals for the District
WHEREAS the District provides water and electric service to the residences and businesses in
the Truckee community; and
WHEREAS in providing said service the District charges rates and fees and spends money on
necessary goods and services; and
WHEREAS the District is relied upon by its customers to provide high quality, reliable services
into the indefinite future; and
WHEREAS the customers further expect the District organization to spend the funds it raises in
a careful and informed manner; and
WHEREAS to provide said services and to spend said funds carefully it is necessary for the
District organization to establish and maintain sound fiscal policies.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE TRUCKEE
DONNER PUBLIC UTILITY DISTRICT that the Code of Policies of the District is hereby
amended by adopting the following Financial Goals:
3.01. 001 Financial Goals
3.01.01.1 The following goals are established to promote and maintain the financial strength of
the District:
Planning Goals
• Review water and electric master plans at least every five years
• Review our finance master plan each year
• Prepare annually five-year capital replacement budget
• Review rate structure and levels at least once every three years
• Review Financial Goals every three years
Revenue Goals
• Set operating revenues to capture entire cost to provide service plus maintain reserves
and satisfy debt coverage ratios
• Review connection charges each year and set then to recover all costs
• Review facilities fees every three years
Debt Goals
• Separate debt that is serving development (facilities fees), debt serving current
customers (rates), and debt serving a special assessment district (assessments). These
categories of debt should be separately identified in the budget.
• One-half the debt service for all long-term debt in the aggregate is due in the first ten
years
• No more than one half the projected annual facilities fee revenue committed to debt
service
• No more than twenty-five percent of general fund revenues committed to debt service
• No debt more than 25 year maturity
• No debt longer than useful life of the project
Cash Reserve Goals - Operations
• Water general fund should have a reserve equal twice the highest month budgeted
expenditure (this will probably be the month in which principal and interest on debt is
due)
• Electric general fund should have a cash reserve equal to twice the highest month
budgeted expenditure (This will be the month in which the highest wholesale electric bill
is due plus the highest debt service payment)
• Electric rate stabilization fund should maintain a balance of$1,000,000
Capital Reserve Goals
• There should be a revolving water capital reserve fund in the amount of$4,000,000 to
permit projects to be initiated and funded prior to arrangement of long-term debt or other
financing.
• There should be an electric capital reserve fund in the amount of$1,000,000.
Debt Reserve Goals
.. There should be a reserve fund for each debt instrument equal to one year's principal
and interest
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors as follows:
PASSED AND ADOPTED by the Board of Directors at a meeting duly called and held
within the District on the first day of September, 2004 by the following roll call vote:
AYES: Directors Hemig, Maass and Sutton
NOES: None
ABSTAIN: None
ABSENT: Directors Aguera and Van Gundy
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
Ja6ies A. Maass, President
:ATTEST
r
Peter L. Holzmeister, istrict Clerk