emerald people’s utility district year in review page 8 emerald people’s utility district...

Emerald People’s Utility District

Board Work Session

A G E N D A

33733 Seavey Loop

5:30 pm - meeting Tuesday, February 23, 2015 Eugene, OR 97405

1. CONVENE WORK SESSION – CALL TO ORDER – ROLL CALL – INTRODUCTIONS

2. AGENDA TIMELINE – Requests for Additions or Deletions

3. PUBLIC COMMENT – Statements from the public are limited to 5 minutes per speaker and

are a comment period only on utility business, time permitting. The Board will not engage or

respond to comments unless it is to correct inaccurate information or statements from the

public. Interaction with the Board will be allowed if a member of the public has previously

submitted a request to be added to the Agenda.

4. RATE COMMITTEE RECOMMENDATION(S)

5. 2015 IN REVIEW

6. APPA – LIHEAP Funding Information

7. BOARD REPORTS

8. PUBLIC COMMENT – Open comment period (if time permits)

9. ADJOURN

YEARinREVIEW

The Accomplishments and Highlights of 2015

2015 Year in Review Emerald People’s Utility DistrictPage 2

LETTER from theGENERAL MANAGER

Dear Board Members,

2015 marks another successful year for Emerald PUD!

The year began with very low revenues as a mild winter resulted in an estimated $1.7 million hit to Emerald’s income. Yet, through close management of our power supply —and a little good luck— our closing revenues and expenses delivered some positive news: the preliminary review of the 2015 budget shows us to be roughly $600,000 below budget!

Because of this solid fiscal management, we were able to fund two additional crew members on the vegetation management program— an addition that served us well on the system reliability front through many storms in 2015. We were also able to successfully fund the ambitious 10-year vehicle replacement plan, which in 2015, included 11 pieces of equipment being replaced at a cost of over $500,000. The replaced equip-ment had an average age of 18 years, with the single oldest vehicle being from 1985. YES, we had a 30 year old chip truck!

The results from our 2015 customer satisfaction survey showed continued high ratings from our District. 90 percent of the customers surveyed rated us as Excellent or Good, a score we’ve maintained since 2012. When asked to describe EPUD, one customer responded, “Dependable, trustworthy, and honest. They do what they say they are going to do and are responsive when I call them.”

Employee satisfaction and workplace morale also continue to rate very well. For the third consecu-tive year, Emerald scored in the top 20 of Oregon’s 100 Best Nonprofits to work for, and the recent GM survey shows employees are pleased with their work environment.


The highest rated question on the survey again this year was “The GM fosters a safe work environment”. As one employee wrote, “Above all, regardless of how great an idea is, if it isn’t safe, it doesn’t move forward until safety concerns are addressed.”

The second highest rated question on the GM survey was “The GM has been good for employee morale over the past year.”

Our focus on safety continues to pay off. Only three minor physical accidents were reported in 2015, although we did have a plague of injuries, mostly due to repetitive motion. With roughly 471,000 miles accumulated on EPUD vehicles throughout the year, we had only two very minor bumps. One of these events would have likely been a serious injury accident had it not been for the quick defensive driving of our crew member.

On top of all the “regular” workload, Emerald was also able to put together a significant document that will aid us for years to come: the Strategic Plan. I believe this will be an important tool in keeping our customers and employees prepared for the dynamic changes in the electric utility industry over the coming decades.

As I look back on the year, I’m proud of the accomplishments our utility and Board members have made. I believe we provided excellent, reliable service to our customer-owners over the past 12 months, and provided a safe and satisfying work-place for Emerald staff. I hope you feel the same sense of pride as you review our many highlights from 2015.

Sincerely,

Scott A. Coe General Manager


Human Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Operations & Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Vehicles & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

System Engineering & Technology Support . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Short Mountain Generation Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Short Mountain Wellfield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Power Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12-13

Customer Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Accomplishments & Highlights, by Department

Graphs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16-17

Employee Comments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18-19

General Manager Survey

2015 Preliminary Budget Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20-23

Appendix

TABLECONTENTS

of


HUMANRESOURCES

NEW HIRES

2 Lineman Apprentices

2 Staking Engineers

2 Journeyman Tree Trimmers

1 Part-time Accounts Receivable Clerk7 NEW HIRES


2 Staking Engineers


1 Part-time Accounts Receivable Clerk

; Restarted the Retirement Health Savings Plan (RHSP)

This allows retiring employees to move their accrued sick leave to the RHSP which is a tax free plan for medical expenses.

; Kept current with healthcare changes as part of the Affordable Care Act

Started the process of tracking hours worked per payroll. This is necessary to issue year end IRS Forms1095-B and 1095-C to employees.

Continued tracking the Cadillac Tax on high-value health plans. This require-ment has been delayed from 2018 to 2020.

FIVE YEAR COMPENSATION

STUDY

Completed

EMPLOYEE HEALTH FAIR

Hosted

SUCCESSION SURVEY

Distributed

Ranked in the Top 20 of Oregon’s 100 best large nonprofit workplaces for

3rd consecutive year


OPERATIONSENGINEERING

and


2 Staking Engineers


1 Part-time Accounts Receivable Clerk

225 WORK

ORDERS

23.36 WIRE MILES

5.84 LINE

MILESSEARS ROAD

RECONDUCTOR PROJECT

Completed

; FEMA Badger Mountain Project Replaced approximately 2.3 miles of overhead wire with new underground primary, virtually eliminating any future winter outages due to the environment. Worked with multiple EPUD employees from various departments to complete this job.

; Sears Road Reconductor Project Completed reconductor work spanning 23.36 wire miles to connect multiple substations. Provided Emerald PUD with the ability to switch load from one feeder to another during winter storms or other outages.

Strengthen System Reliability

Improve System Resiliency to Winter Storms

Increase Service Continuity

New Service and Industrial Jobs

Crews worked on system improvements District-wide throughout the year,

maintaining equipment and increasing reliability for Customer-Owners.

R


VEHICLESEQUIPMENT

and

YEAR AGE VEHICLE/EQUIPMENT

1997 17 years Digger2000 14 years Foreman’s Truck2001 14 years Chipper2001 14 years Chipper1996 9 years Chipper1999 16 years Foreman’s Truck2000 15 years Managers Pickup1985 30 years Chip Dump Truck1993 22 years Back Hoe1990 25 years Back Hoe Trailer2003 12 years SlashBuster Heads

1985 2015

11 Pieces of Equipment Upgraded

198 Collective Age (Years) Replaced

18 Average Age (Years) Replaced EQUIPMENT UPGRADES

UPGRADED IN 2015


SYSTEM ENGINEERINGTECHNOLOGY SUPPORT

and

ENGINEERING

Designed Jobs for 2 New Industrial Customers, Installed Regulator Bank, Reconductored 2.75 Miles of Main Line, Installed 1.5 Miles of Transmission

Supported the Reorganization of Operations, Staking, and Right of Way

; Performed cleaning and testing of 2 substations, as well as repairs to a trans-former at a third substation.

; Upgraded protection for one transformer from fuses to a circuit switcher.

; Upgraded AMR equipment in 3 substations, sited 2 new repeater installations, and replaced 16 existing repeaters.

SUBSTATIONS & METERING

; Completed server room upgrade, including addition of redundant cooling, addition of a false ceiling, and rack upgrade.

; Expanded network server storage from 6TB to 25TB.

; Upgraded back-up systems and increased to 20TB.

; Conducted external penetra-tion test to validate network security.

; Upgraded end device security, including encryption and remote connection software.

TECHNOLOGY

; Upgraded video surveillance, including the addition of network storage.

SECURITY


; Top end cleaning of units

; Changed 20 cylinder Heads

; Rebuilt 35 cylinder heads with current stocking level of 15

; Installed building ventilation fan

; Researched, developed proposal, and implemented the engine air/fuel ratio control upgrade project on unit #1

; Researched, developed proposal, and implemented replacement landfill gas blower

; Updated kW SCADA metering for each generating unit (previously metering was tied together and was difficult to troubleshoot or measure each unit by itself

; Secured dealer pricing with Interstate McBee gaskets & parts for our engines at 67% less than CATERPILLAR — an $18,588 savings

; Maintained plant safety/cleanliness

SHORT MOUNTAINGENERATION FACILITY

NEW HIRES


2 Staking Engineers


1 Part-time Accounts Receivable Clerk16 MILLION KWH

GENERATED

Produced Enough Electricity to Power 1,026 Homes for a Full Year!

Prevented Nearly 344 Million Cubic Feet of Greenhouse Gas From Entering The Atmosphere

REPLACED OUTDATED LIGHTING WITH ENERGY EFFICIENT LED LIGHTS – 63% ENERGY SAVINGS


; Lane County phase 5B cell construction project lasted five months and required attention almost every day

; Relocated 2,200 feet of main 8” header pipe

; Disconnected and relocated 14 existing vertical wells and converted them to horizontal so they could be moved out from under new liner at the outlet (valve end)

; Repaired damages incurred during construction. This was the first time a cell was built inside our infrastructure and some damages were expected.

SHORT MOUNTAINWELLFIELD ACTIVITY

12 Wells & 4,300 Feet of Pipe Were Paid For by Lane County Phase 5B Cell Project

5,750 Feet of Pipe Used18 WELLS INSTALLED

14 WELLS

2,200 FEET OF

PIPE

2,200 FEET OF MAIN 8” PIPE

Relocated

14 EXISTING VERTICAL WELLS

Disconnected & Relocated


POWERRESOURCES

Installed 16 solar electric projects, adding 96 kW in capacity at an incentive cost for Emerald of $46.45/MWh

ENERGY SERVICES

Utilized entire low-income weatherization budget, completing 33 projects

; Fully integrated updated power risk management guidelines, protecting 25 MW of exposure in winter months and adopting a more conservative approach to selling Q2 supply

; Completed analysis of the Slice vs. Load Following Products for use in 2016 decision making

; Developed a Community Solar plan with the assistance of Willamette PACE students and applied for an ODOE grant

; Developed a new billing review pro-cess to check customer statements on a weekly basis

; Fully integrated a second full-time resource into Energy Services

; Completed an RFP and began development work on new energy efficiency program managment software, one of the first of its kind in the region.

FIRST GREEN GRANT PROJECT COMPLETED AT CRESWELL FOOD PANTRY (shown above)

SECOND GREEN GRANT AWARDED TO LOST VALLEY EDUCATION CENTER (illustrated below)

MANAGED GROSS MARGIN TO WITHIN 0.25% ($50,000) DESPITE MULTIPLE EXTREME WEATHER EVENTS


POWERRESOURCES

Completed energy efficiency projects at 346 service locations, resulting in 0.31 aMW of total energy savings at an average cost of $26.37/MWh

97 appliance upgrades 154 heat pumps installed 133 homes weatherized

18 commercial projects 6 industrial projects

; Facilitated a second round of the Business Energy Rate Incentive (BERI), resulting in nearly $140,000 in incremental retail revenue

; Assisted with Emerald’s strategic planning efforts, most notably in the areas of distributed energy resource planning and rate design

; Developed a new Key Accounts checklist for use in managing critical customer relationships

; Assisted warehouse/yard reorganization, resulting in a large decrease in physical inventory variance

CARRIED OUT TRIAL PERIOD WITH LANDSCAPE CONTRACTOR TO IMPROVE EMERALD CAMPUS

COMPLETED WORK ON THE NEW EMERALD FITNESS TRAIL

(continued)

FULLY INTEGRATED SECOND FULL-TIME

RESOURCE INTO ENERGY SERVICES


CUSTOMERSERVICE

38,000 CALLS 11,500 EMAILS

In the 2015 Customer Satisfaction Survey, 90% of customers rated their overall satisfaction as Excellent or Good.

87% of calls were answered within 30 seconds

; GOAL: Increase Paperless Billing to 25%

2015 Total = 25.87%

; Enrolled 1,304 customers into the Paperless Billing program, increasing percentage of customers from 20.12% to 25.87%. This is the biggest increase we’ve ever seen in a twelve month time period.

; Increased our annual savings by $12,687.55! The annual savings from the Paperless Billing program totals $46,353.60.

PAPERLESS BILLING ; GOAL: Increase

AutoPay Customers to 20% 2015 Total = 20.88%

; Enrolled 368 customers into AutoPay, increasing percentage from 19.31% to 20.88%. This is the biggest increase we’ve ever seen in a twelve month time period. EPUD now has 4,683 customers enrolled in AutoPay.

; AutoPay saves money through fewer payments to post manually, decrease in mailed delinquency notices, and lower administrative costs associated with past due accounts.

AUTOPAY

; GOAL: 5% or less of A/R balances in 90 Days Past Due 2015 Total = 3.51%

; Ended 2015 with a yearly average of 3.51%. This is a decrease of 1.38% from 2014. Reducing past due balances can lower the total costs associated with past due accounts and also reduce the risk of write-offs.

90 DAYS PAST DUE


12 Monthly Editions of PowerLines

24 BiWeekly Issues of The Buzz

2 Award-Winning Social Media SitesPUBLICATIONS

COMMUNICATIONS

; Contracted with Ruralite, designed, and implemented new website

; Awarded three $1,250 EmPOWERing Scholarships to local students

; Hosted 21 job shadows in Operations (Line and Tree Crews), Engineering, Customer Service, Communications, and Meter Reading

; Designed and distributed 2016 EPUD calendar to residential customers

; Booked 171 events in lunch room: weeknight use 88 times, weekend use 83 times. We currently have 9 ongoing groups, most of which meet monthly.

NEW WEBSITE WWW.EPUD.ORG

Implemented

171 EVENTS IN LUNCH ROOM

Booked

THREE EMPOWERING

SCHOLARSHIPS

Awarded

EDUCATIONAL EVENTS, PARADES, ICE CREAM

SOCIALS, CAREER FAIRS, CHAMBER MEETINGS, &

AWARD BANQUETS

Participated


GENERAL MANAGER SURVEYSurvey Results

General Manager Survey- 2016

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

1. I feel supported by our GM.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

2. The GM has been good for employee morale over the past year.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

3. I feel comfortable voicing concerns to the GM.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

4. The GM is supportive of continuing education / other off-site training opportunities.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

5. In meetings with the GM, my inputs are valuable and respected.


1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

6. The GM is open to input and feedback.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

7. The GM shares information appropriately.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

8. The GM treats people fairly.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

9. The GM is reasonably accessible.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

10. The GM explains reasoning / process as to why a previously established goal or direction has changed.



1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

6. The GM is open to input and feedback.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

7. The GM shares information appropriately.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

8. The GM treats people fairly.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

9. The GM is reasonably accessible.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

10. The GM explains reasoning / process as to why a previously established goal or direction has changed.


1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

11. The GM's expectations of me are realistic.

1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00

2016 Average

2015 Average

2014 Average

12. The GM fosters a safe work environment.


� Awesome GM

� He is doing a great job. I think Scott works hard to have an environment where everyone feels safe, equipped to be successful at their job, and to be the asset that customers expect of EPUD Employees.

� Very happy to have him as our GM.

� Scott has done a great job and I hope that he would stay to really help make the utility strong.

� Pretty happy with Scott. No issues with me.

� Emerald is a great place to work and the GM is a huge part of that. We are encouraged to think creatively and make the utility a better place through program and project innovation. Perfect examples of that are the strategic plan, fleet plan and Short Mountain engine controls.

� Scott’s view for Emerald is to eliminate turbulence and set the utility on a long term course that is best for customers and employees alike.

� He gives employees enough freedom to be effective and grow but is also available when needed.

� Above all, regardless of how great an idea is, if it isn’t safe it doesn’t move forward until safety concerns are addressed.

� Scott needs to quit looking for other employment.

� Wish Scott would stop looking for other jobs, but also I understand why he is doing it.

� I believe that Scott Coe has done great things for the morale of the company as well as the morale of our customer-owners. He is an extremely hands-on GM and actually cares about the employees’ safety and all of our customer/owners and does a good job juggling this all together for the benefit of the District. Scott has great insight into the future of the District and makes decisions not just affecting todays issues but issues that will come up down the road, and prepares the District to be proactive. I think Scott is well-equipped to lead EPUD well into the future.

� Glad to have him back.

GENERAL MANAGER SURVEYEmployee Comments

“This GM has been the best thing for Emerald, its customers, and the employees.”


� Hope our GM sticks around for a long time.

� I think he’s doing a good job, and he keeps us on track as a company as a whole.

� He makes me valuable and respected. If and when I become a supervisor here I will model his way of dealing with co workers.

� Most of us can not understand why a few board members keep chewing on Scott’s ass. By every measure he seems to be doing a great job. We’d like to see you start supporting him, which in turn supports all of us!

� Very impressed with Scott. He does well at the most important thing - making sure people know that he really does care about them. I respect him greatly.

� At my previous job this review should this type of review would be on the man-agers/supervisors to see where they can improve or what employees need. So I would recommend doing that for employees to do! Seems to be very open and almost too much.

� Hiring process seems to be whatever Scott wants and who he and others feel should be moved. What happened to posting positions. Every all staff meeting it seems that someone gets a different job or two jobs were awarded instead of one.

� This general manager has found a way to bring professional accountability to this utility, while simultaneously raising the level of mutual respect between employees.

� A true leader by example, who leads from the front.

� Scott is very supportive of employees. Not only does he strive to provide them with equipment that lets them perform their jobs safely and efficiently, he also has taken the time to get to know each employee on a personal level and is genuine-ly concerned with their well-being. This helps put employees in a positive frame of mind when they are at work so that they can focus on giving their best for our customers, rather then being distracted by office politics (as some employees have done in the past), or the latest antics of a fractious and dysfunctional board.

� This GM has been the best thing for Emerald, its customers and the employees. Scott is such a hands on person but does not micro manage. I hope he is a part of Emerald for years to come!

“A true leader by example”“Very happy to have him as our GM”


2015 PRELIMINARY BUDGET REPORTAppendix

Line # Category 2014 Actual 2015

Budget Q4 2015

Preliminary

$ Change2015

Preliminary - Budget

%Change

12 Grand Total Revenue 49,018,018 47,094,815 46,798,584 (296,231) -1%

21 Total Power and Transmission 24,780,959 25,085,517 24,437,343 (648,173) -3%

22Grand Total Revenue Net of Total Power and Transmission 24,237,060 22,009,298 22,361,241 351,942 2%

49Total Energy Efficiency, Non-Labor Expenses & Labor Expenses 9,473,699 10,167,278 9,410,951 (756,327) -7%

54 Total Other Expenses 6,248,374 6,589,311 6,485,496 (103,815) -2%

55 Total Expenses Excluding Capital 40,503,031 41,842,106 40,333,790 (1,508,315) -4%

56 Revenue Available for Capital Program 8,514,987 5,252,709 6,464,794 1,212,084 23%(Grand Total Revenue - Total Expenses Excluding Capital)

74 Total Capital Program 7,519,093 5,864,386 6,488,679 624,293 11%

75 Grand Total Expenditures 48,022,125 47,706,491 46,822,469 (884,022) -2%

76 Grand Total Excess/(Deficit) 995,893 (611,676) (23,885) 587,791 -96%

Management Report Summary

2015 Preliminary Budget Report

Page 1

PRELIMIN

ARY


2015 PRELIMINARY BUDGET REPORT (continued)


Budget Q4 2015

Preliminary

$ Change2015


%Change

Revenue:1 Residential 25,379,291 25,658,285 25,515,800 (142,485) -1%2 Commercial Type 8,367,623 8,387,533 8,379,652 (7,881) 0%3 Industrial 2,680,121 3,584,034 3,775,404 191,370 5%4 Other Retail Sales 704,265 595,823 816,684 220,861 37%5 Large Industrial 4,821,728 4,467,338 4,258,965 (208,373) -5%6 Miscellaneous Revenue 588,509 495,602 501,842 6,240 1%7 Surplus Sales 3,857,149 2,790,947 1,927,032 (863,915) -31%8 Interest Income 250,976 245,000 249,895 4,895 2%9 Non-Operating Income - Internet 172,678 120,253 157,962 37,709 31%

10 Reimbursable Revenue 2,195,678 750,000 1,215,348 465,348 62%12 Grand Total Revenue 49,018,018 47,094,815 46,798,584 (296,231) -1%

Purchased Power and Transmission:13 Bonneville 13,201,818 14,190,710 13,584,991 (605,719) -4%14 * Short Mountain 156,538 180,532 163,515 (17,016) -9%15 Halsey 4,421,983 4,223,923 3,990,337 (233,586) -6%16 White Creek 2,325,646 2,757,583 2,107,093 (650,490) -24%17 Scheduling and Risk Management 690,270 789,428 706,668 (82,760) -10%18 Short Term Purchases 2,149,166 624,650 1,568,150 943,500 151%19 Other Power Supply 154,356 191,897 121,966 (69,931) -36%20 Transmission 1,681,181 2,126,794 2,194,623 67,829 3%21 Total Power and Transmission 24,780,959 25,085,517 24,437,343 (648,173) -3%

* Excludes labor costs, which are reflected below.

22Grand Total Revenue Net of Total Power and Transmission 24,237,060 22,009,298 22,361,241 351,942 2%

Management Report Detail


Page 2

PRELIMIN

ARY




Budget Q4 2015

Preliminary

$ Change2015


%Change


Energy Efficiency Customer Projects:23 Customer Energy Efficiency Incentives 513,496 622,440 673,503 51,063 8%24 BPA EEI Reimbursement (508,846) (587,340) (571,089) 16,251 -3%25 Total Energy Efficiency Customer Projects 4,650 35,100 102,414 67,314 192%

Departments Non-Labor Expense:26 General Manager 203,577 291,286 204,030 (87,256) -30%27 Board of Directors 99,551 135,743 78,139 (57,604) -42%28 Operations 496,156 600,850 680,655 79,805 13%29 Engineering 317,499 215,174 127,624 (87,550) -41%30 Energy Services - Other (288,305) 45,267 (29,816) (75,083) -166%31 Purchasing 109,889 143,395 140,786 (2,609) -2%32 Power Resources - Other 59,018 88,900 65,708 (23,192) -26%33 Finance & Administration 269,639 307,337 253,703 (53,634) -17%34 Information Technology 490,194 712,091 483,353 (228,738) -32%35 Customer Service & Communications 474,627 542,324 435,867 (106,457) -20%36 Total Departments Non-Labor Expense 2,231,845 3,082,367 2,440,049 (642,318) -21%

Labor Expense:37 Regular Time 4,753,727 4,608,740 4,430,007 (178,733) -4%38 Temporary Personnel 37,666 38,750 9,212 (29,538) -76%39 Vacation/Sick Pay Out 140,565 148,063 82,147 (65,915) -45%40 Comptime Accrual 186,258 244,963 220,294 (24,669) -10%41 FICA Taxes 343,347 353,423 429,447 76,025 22%42 Pension Contribution 324,917 360,679 358,397 (2,282) -1%43 Medical Admin/Premium 205,257 222,650 219,672 (2,978) -1%44 Medical Claims 1,050,299 803,000 999,369 196,369 24%45 Retiree Medical Claims/Admin 114,917 175,000 73,020 (101,980) -58%46 Workers Comp Insurance Premium 67,665 81,343 46,922 (34,422) -42%47 Unemployment Claims 12,587 13,200 - (13,200) -100%48 **Total Labor Expense 7,237,204 7,049,810 6,868,488 (181,322) -3%

**Excludes Capital Portion of Labor, which is reflected below.

49Total Energy Efficiency, Non-Labor Expenses & Labor Expenses 9,473,699 10,167,278 9,410,951 (756,327) -7%

Other Expenses:50 Debt Service 4,597,515 4,775,250 4,759,714 (15,536) 0%51 Franchise Fees & Property Taxes 1,329,920 1,484,931 1,464,126 (20,805) -1%52 Low Income Assistance 184,666 189,130 187,702 (1,428) -1%53 Uncollectable Accounts Expense 136,272 140,000 73,954 (66,046) -47%54 Total Other Expenses 6,248,374 6,589,311 6,485,496 (103,815) -2%

55 Total Expenses Excluding Capital 40,503,031 41,842,106 40,333,790 (1,508,315) -4%


Page 3

PRELIMIN

ARY




Budget Q4 2015

Preliminary

$ Change2015


%Change


56 Revenue Available for Capital Program 8,514,987 5,252,709 6,464,794 1,212,084 23%(Grand Total Revenue - Total Expenses Excluding Capital)

Capital Program Non-Labor:57 Operations 887,649 437,550 710,520 272,970 62%58 Short Mountain 246,465 182,911 126,228 (56,684) -31%59 Engineering 562,020 565,341 818,770 253,429 45%60 Energy Services - Other 1,952 50,000 60,000 10,000 20%61 Purchasing 2,029,752 1,252,717 1,534,521 281,804 22%62 Finance & Administration 1,143 - - - n/a63 Information Technology 263,055 290,825 134,749 (156,076) -54%64 Total Capital Program Non-Labor: 3,992,036 2,779,344 3,384,788 605,444 22%

Capital Program Labor:65 Regular Time 1,702,257 2,023,185 1,992,135 (31,050) -2%66 Vacation/Sick Pay Out 43,812 53,008 31,796 (21,213) -40%67 Comptime Accrual 931,648 255,109 235,115 (19,994) -8%68 FICA Taxes 183,281 165,374 205,802 40,427 24%69 Pension Contribution 164,330 157,628 154,502 (3,126) -2%70 Medical Admin/Premium 76,071 82,350 81,249 (1,101) -1%71 Medical Claims 388,467 297,000 369,630 72,630 24%72 Workers Comp Insurance Premium 37,191 51,387 33,663 (17,723) -34%73 Total Capital Program Labor: 3,527,057 3,085,042 3,103,891 18,849 1%

74 Total Capital Program 7,519,093 5,864,386 6,488,679 624,293 11%

75 Grand Total Expenditures 48,022,125 47,706,491 46,822,469 (884,022) -2%

76 Grand Total Excess/(Deficit) 995,893 (611,676) (23,885) 587,791 -96%


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