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6.1b ERMUSR 09-12-2017 Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Theresa Slominski—Finance & Office Manager MEETING DATE: AGENDA ITEM NUMBER: September 12, 2017 6.Ib SUBJECT: Staff Update ACTION REQUESTED: None DISCUSSION: • Following up on a question from last month regarding investment income, I reached out to our investment broker(s) and have summarized the responses. Per GASB, we record the interest and dividend income we receive (which is up from last year) and the market adjustments to our investments (which is down from last year),to be transparent in what our investments would be worth if we had to liquidate them at the date of the financial statement. This is a bit of a challenge, as we do not intend to liquidate them until full maturity and at that point we would not be recognizing a particular increase or decrease to the investment. In this economic environment of rising interest rates, the investment value declines. If it were necessary to liquidate,there is less likelihood that someone will purchase an investment with a lower interest rate when they could purchase an investment with a higher interest rate, and so in order to liquidate, an enticement must be offered- and that enticement is a reduction in the principal to the seller. Our market adjustments we are recognizing on a monthly basis are a short term hiccup and really only a true impact if we had to sell the entire portfolio TODAY. • Troy and I will be meeting with our auditors next week, September 19, 2017 for their annual visit with us. This is an opportunity to discuss issues, evaluate customer satisfaction, and pro-actively prepare for upcoming changes. • The annual Member Information Conference (MIC)provided by NISC is at the end of this month, September 25—28, 2017. We annually send the Customer Service Manager, a Customer Service Representative, and the Inventory Person; we will also be sending an Accountant,the PR/AP Specialist, and the Technical Services Superintendent. • We have received our insurance renewals and increases for 2018: Health Insurance 5%, Dental Insurance 13.6%, Long Term Disability Insurance 24.62%, Life Insurance 37.5%, and AD&D and Dependent Life Insurance 0%. We have a Wage &Benefits Committee (WBC)meeting scheduled right before the commission meeting to discuss our approach for these items in the coming year, and to schedule subsequent meetings. Page 1 of 1 88