3.1.C. ERMUSR 02-15-2011FINANCIAL INDEX
FINANCIALS
YEAR END NARRATIVE
Dec-10
PAGE
COMBINED BALANCE SHEET 1
ELECTRIC INCOME STATEMENT ..... 2
WATER INCOME STATEMENT .............. 3
DETAILED ELECTRIC P & L WITH BUDGET INFORMATION....... 4
.............. 5
6
.............. 7
DETAILED WATER P & L WITH BUDGET INFORMATION.......... 8
.... 9
YEAR END NARRATIVE
These financial statements are year-end unaudited amounts, and so are preliminary and should be
viewed as such. The summary statements include adjustments for year-end accruals of payables,
receivables, and capitalized items, as well as some items that are estimated at this time, but not
finalized yet. Items still to be 5nalized are accrued wages, accrued sick and vacation time, final
inventory adjustments, and due to/from City. The auditors will be here February 28'r through
March 4`~ to perform fieldwork on our 2010 year. Preliminary results are discussed below.
Electric
Overall, a conservative 2010 budget compares very favorably with the ac[ua12010 results,
showing increases in almost all revenue categories. The electric operating revenues preliminary
numbers ended up better than budget by 6% or $1,443,643, and other revenues better by 10% or
$167,713. The economy affected us much less than we anticipated, and a warm summer this year
did help. Residential sales were flat line, and small commercial sales were up only slightly. The
biggest contributor to sales performance was the second data center coming on line and very
steadily increasing their load -much more significantly than we predicted. The first data center
performed according to expectations and increased their load only marginally.
Security Sales performed better than budget this year as well, by $16,647. Investment income
performed better than budget by almost $30,000 and $2,000 over last year, helped along by the
rebound in the economy as investor confidence increased. The landfill came in slightly under
budget, 2% or $18,500, due to the acidic content of the gas affecting engine performance.
Miscellaneous sales reflect the MISO tariff remittances that we have been receiving which were
unbudgeted.
Purchased power ended up being a total of 73% of the Operating Revenue, up from last year of
71%. This is reflective of operating on a smaller margin this year and is over budget as expected,
following the increased sales.
Other expense categories of the preliminary numbers that are over budget are highlighted here.
Landfill Gas expenses had a lot of additional engine maintenance expense with the high sulfur
content in the gas coming out of the landfill, amounting to $128,000 this year. This continues to
be monitored and Troy has been very proactive on meeting with the landfill group and being
informed on its operations and performance. The bonus payment related to output is
approximately $7,000 for 2010, less than half of what it was last year. Other Operating expense is
over by $20,414 and is a result of an unbudgeted loss on trade in of machinery and unbudgeted
disposition of obsolete inventory. Services to the City expense is over budget due to the revenues
being up -the 3% that is paid to the Ci[y for the Electricity sold in Elk River. Administrative and
General expense is over budget by 1% or $13,388 resulting from the combined areas of legal fees,
insurances, and CAPX expenses. There will be some additional expense here with the recognition
of amounts due to the city for shared building maintenance and IT costs.
All other expense items show a decrease in actual versus budgeted numbers. This is a result of
implementing efficiencies and operating conservatively. Also, there were many projects where
system infrastructure was upgraded and resulted in capitalized items rather than maintenance
expense. The electric department ended the year significantly ahead of budget and outperformed
the prior year as well.
Water
Water sales ended up being under budget, in spite of very conservative budgeting efforts, down
6% or $123,638. The economy was an impact here as people cut back on their lawn watering and
general usage. Connection fees are actually over budget almost eight times, with a new
apartment building coming on line being a big contributor. Miscellaneous Revenue is also over
budget by $61,500 with the water tower leases from Sprint being the most signiScant variable.
All expense categories came in under budget, and below the prior year also. The water
department operated on a skeleton crew this year and this had a big impact on the expenses. The
expense numbers are lower and that certainly helps the bottom line, but it is not an idea] operating
scenario.
Overall, the water department ended the year significantly ahead of budget and outperformed the
prior year as well.
COMBINED BALANCE SHEETS
December 2010
ASSETS ELECTRIC WATER
CURRENT ASSETS
CASH & TEMPORARY INVESTMENTS 4,303,904 1,556,214
ACCOUNTS RECEIVABLE 2,498,392 246,150
INVENTORIES 1,023,245 44,204
PREPAID ITEMS 121,554 18,422
CONSTRUCTION IN PROGRESS 398,785 11,510
TOTAL CURRENT ASSETS 8,345,879 1,876,500
RESTRICTED ASSETS
BOND RESERVE FUND 724,500 -
EMERGENCY RESERVE FUND 2,142,567 1,110,018
UNRESTRICTED RESERVE FUND 125,558 135,493
TOTAL RESTRICTED ASSETS 2,992,626 1,245,511
FIXED ASSETS
PRODUCTION 2,377,466 10,327,805
LFG PROJECT 4,153,941
TRANSMISSION 474,335
DISTRIBUTION 33,758,969 20,759,224
GENERAL 10,486,554 873,013
FIXED ASSETS (COST) 51,251,265 31,960,042
LESS ACCUMULATED DEPRECIATION (23,869,917) (9,969,185)
TOTAL FIXED ASSETS, NET 27,381,348 21,990,857
OTHER ASSETS 74,975 91,866
TOTAL ASSETS 38,794,828 25,204,734
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
ACCOUNTS PAYABLE 2,948,170 116,072
SALARIES AND BENEFITS PAYABLE 182,008 69,983
DUE TO CITY 1,919 821
DUE TO OTHER FUNDS - -
BONDS PAYABLE-CURRENT PORTION 548,000 460,000
UNEARNED REVENUE 19,167
TOTAL CURRENT LIABILITIES 3,680,096 666,043
LONG TERM LIABILITIES
LFG PROJECT 2,162,882
DUE TO COUNTY -
BONDS PAYABLE, LESS CURRENT PORTION 6,443,797 3,605,949
TOTAL LONG TERM LIABILITIES 8,606,679 3,605,949
TOTAL LIABILITIES 12,286,776 4,271,992
FUND EQUITY
CAPITAL ACCOUNT CONST COST 724,500
CONTRIBUTED CAPITAL
RETAINED EARNINGS 25,783,553 20,932,742
TOTAL FUND EQUITY 26,508,053 20,932,742
TOTAL LIABILITIES 8 FUND EQUITY 38,794,828 25,204,734
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Elk River Municipal Utilities
Cold Weather Rule Policy
1. Policy. It is the policy of Elk River Municipal Utilities (ERMU) to comply with
the State of Minnesota "Cold Weather Rule", as set forth in Minnesota Statutes, Section
216B.097, as amended.
2. Applicability. The ERMU Cold Weather Rule Policy (the "Policy") shall apply to
all ERMU residential electric customers who meet the criteria set forth in Minnesota
Statutes Section 216B.097. The Policy shall apply only to those ERMU residential water
customers who meet the criteria of Section 216B.097 and for whom water service affects
the primary heat source for the residential unit.
3. Annual Notice to Customers. ERMU will notify all ERMU customers, between
August 15 and October 15 of each year, of the provisions of the Cold Weather Rule and
the ERMU Cold Weather Rule Policy.
4. Restrictions on Disconnection. During the period between October 15 and Apri]
15 of each year, ERMU residential customers to whom the Cold Weather Rule policy is
applicable, as provided above, will not be disconnected and, if disconnected on October
15, will be reconnected, provided all of the following conditions are met:
a) The customer has submitted a written statement of inability to pay the full
amounts due for utility services;
b) Household income at the customer address is at or below 50% of the state
median household income.
i) If income verification is necessary, ERMU may obtain income
verification from the local energy assistance provider or require that the
customer verify income on forms provided by ERMU.
ii) Income verification will not be required if the customer
receives any form of public assistance, including energy assistance, that
uses as an income eligibility threshold set at or below 50% of the state
median household income.
c) The customer enters into a payment agreement that considers the financial
resources of the household.
i) Payments due under a payment agreement shall be no less than
ten percent of the household monthly income.
ii) ERMU may require payments in excess often percent of the
household monthly income if such a payment amount is reasonable
considering the financial resources of the household.
iii) ERMU may agree, in its discretion, to payments of less than
ten percent of the household monthly income only if the customer has
submitted such information as ERMU shall require regarding the financial
resources of the household and ERMU makes a finding that a lesser
payment is justified given the financial resources of the household.
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d) The customer makes reasonably timely payments under the payment agreement.
i) Failure to make timely payments under a payment agreement
shall authorize ERMU to immediately initiate a notice to the customer of
disconnection.
ii) Receipt by ERMU of two or more payments five days or mare
beyond the due date shall be failure by the customer to make reasonably
timely payments.
e) The customer has received referrals to energy assistance, weatherization,
conservation, or other programs likely to reduce the customer's energy bills.
Notice of Disconnection.
a) Before disconnecting service to a residential customer during the period
between October 15 and April 15, ERMU will provide the customer with a
written notice of disconnection.
b) The notice of disconnection shall be mailed to the customer and, if different, the
owner of the service address, at least 20 days prior to the disconnection date,
and posted on the property at least 15 days prior to the disconnection date.
c) The notice of disconnection shall state the date of the proposed disconnection
and shall include:
i) a statement explaining the customer's rights and
responsibilities;
ii) a list of local energy assistance providers;
iii) a statement that forms on which to declare inability to pay are
available at ERMU; and
iv) a statement explaining that the customer has the opportunity to
enter into a payment agreement with ERMU if the criteria set forth in this
Policy and Minnesota Statutes, Section 216B.097 are met.
6. Appeal.
a) A customer may appeal a proposed disconnection by submitting a written notice
of appeal prior to the proposed disconnection date.
b) If a written notice of appeal is received by ERMU prior to the disconnection of
service, ERMU will not disconnect service until the appeal is resolved.
c) Upon receipt of a notice of appeal, ERMU shall schedule a hearing before the
ERMU Cold Weather Rule Appeals Board ("Appeals Board").
i) The hearing shall beheld during normal business hours.
ii) The heating shall beheld no sooner than two weeks after
receipt of the written notice of appeal from the customer.
iii) The customer shall be notified of the date, time and place of
the hearing at least ten calendar days before the hearing.
d) Prior to the hearing, the customer shall submit a statement which shall contain
the following information:
i) Name, address and phone number of customer;
ii) Utility account number;
iii) Date ofbill;
iv) Date of proposed disconnection;
v) Amount ofbill;
vi) If the amount ofbill is in dispute, reasons for the customer's
belief that the bill is in error and the customer's proposed adjustment; and
vii) If the customer is unable to pay part or all of the bill, the
customer's reason for inability to pay, verification of income and
proposed payment arrangements.
e) At the hearing before the Appeals Board the customer may present any
testimony and evidence relevant to the appeal. Members of the Appeals Board
may question the customer or other persons about any matter relevant to the
appeal.
f) The Appeals Board shall either decide the appeal prior to the conclusion of the
hearing or within five days thereafter.
i) If a decision is not made at the hearing, the decision shall be in
writing and mailed or delivered to the customer.
ii) If the decision is to uphold the appeal subject to conditions, the
conditions shall be reduced to writing and delivered to the customer along
with the deadline for compliance with the conditions. The order shall set a
date for disconnection of utility services if the conditions are not complied
with.
iii) If the decision is to deny the appeal, the Appeals Board shall
set a date for disconnection of services.
g) If an appeal is denied, or upheld subject to conditions, neither the denial nor the
conditions are subject to further appeal, and service shall be disconnected as
provided in the decision of the Appeals Board unless payment is made or the
conditions approved by the Appeals Board are complied with. No additional
appeals will be accepted or granted until the decision of the Appeals Board has
been complied with.
h) The Appeals Board shall consist of the following three members:
i) The ERMU Director of Operations.
ii) The ERMU Finance Director
iii) The ERMU Collections Manager
7. Disconnections.
a) If a customer does not respond to a disconnection notice, the customer will not
be disconnected until ERMU has investigated whether the residential unit is
actually occupied If the unit is found to be occupied, ERMU will immediately
inform the occupant of the provisions of this Cold Weather Rule policy. If the
unit is unoccupied, ERMU will give seven days written notice of the proposed
disconnection to the local energy assistance provider before making a
disconnection.
b) Between October 15 and April 15, disconnections will not occur:
i) On a Friday;
ii) On a weekend, holiday or the day before a holiday;
iii) When ERMU offices are closed; or
iv) After the close of business.
8. Reconnection.
a) If utility service is disconnected, service will not be reconnected until:
i) All delinquent amounts aze brought current, unless a payment
agreement is entered into as provided above;
i) A deposit is provided as required by ERMU's deposit policy;
and
iii) A reconnection fee is paid as provided by the ERMU schedule
of fees.
b) If the above conditions are met, utility services will be reconnected as soon as
practicable during normal business hours.
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