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4.1 ERMUSR 12-12-2017 Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Troy Adams, P.E. - General Manager MEETING DATE: AGENDA ITEM NUMBER: November 14, 2017 4.1 SUBJECT: Delegation to Management Policies ACTION REQUESTED: Adopt the proposed Delegation to Management Policies. BACKGROUND: In 2016 the Commission approved contracting with Collaboration Unlimited to update and develop core governance policy. The decision to implement and the schedule for completion were largely based on two factors. First, the existing policy book and by-laws had not been reviewed or updated on a routine basis. Second, with the March 2017 expansion for the ERMU Commission from three to five members it was determined to be beneficial to develop and update core governance policy to serve as a guide for the expanded Commission. The work was divided into two phases, the first being the core governance policies and the second addressing the development of delegation to management policies. DISCUSSION: Presented for consideration are the remaining Delegation to Management policies that our consultant John Miner has developed. Staff worked with ERMU's legal counsel to review the proposed delegation to management policies. The results of that review are reflected in the following proposed policies: • G.4i1 Investments • G.4i2 Financial Reserves • G.4i3 Debt Issuance and Payment • G.4i4 Procurement • G.4j 1 Rates & Charges for Electric Services • G.4j2 Rates & Charges for Water Services The completion of this governance policy initiative is a major accomplishment and milestone for ERMU. The magnitude of this undertaking discourages many from implementing such a comprehensive governance policy update. The hard work and thought that went into these governance policies should serve as core governance guidelines that will benefit ERMU long into the future. The next steps related to this initiative will be to: 1. Brand and launch the completed Commission governance policy manual. Page 1 of 2 58 2. Develop an initiative strategy to review, revise, and replace/eliminate old policies to be consistent with the new governance policy manual. This process with be conducted internally with ERMU legal counsel. Action items requiring Commission approval will be brought to future Commission meetings. The end goal will be to formalize a Commission Policy Book which would include the Governance Policy Manual and additional existing Commission policy; and develop a formalized Manager Policy and Procedures Book which will nest downstream management level policy which is aligned and consistent with the Commission Policy. 3. Develop a long term policy review plan. This will create a culture of policy review and allow for the Commission to revisit policy on a scheduled basis in a proactive and engaged process. FINANCIAL IMPACT: None ATTACHMENTS: • Proposed ERMU Policy—G.4i1 —Investments • Proposed ERMU Policy—G.4i2—Financial Reserves • Proposed ERMU Policy—G.4i3 —Debt Issuance and Payment • Proposed ERMU Policy—G.4i4—Procurement • Proposed ERMU Policy—G.4j 1 —Rates & Charges for Electric Services • Proposed ERMU Policy—G.4j2—Rates & Charges for Water Services • ERMU Governance.Policy Manual Table of Contents—For Reference Only Page 2 of 2 5A Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4i1 Investments PURPOSE: With this policy,the Commission sets forth its expectations for the General Manager concerning the investment of ERMU funds. POLICY: The General Manager shall not allow investments of ERMU funds that conflict with the requirements of applicable federal, state, and local laws and regulations governing the investment of public funds (Including Minnesota Statutes Chapter 118A. Deposit and Investment of Local Public Funds). Management responsibility for the investment program is hereby delegated to the General Manager,acting under the guidance of the Financial Reserves and Investment Committee Charter. The General Manager shall prepare for Commission approval and,upon approval, implement a Management Investment Policy that sets forth ERMU's policy, standard of prudence, objectives, delegation of authority, suitable investments, internal controls,performance standards and reporting requirements for ERMU investments. In addition,the General Manager shall inform the Commission routinely about ERMU's investment performance,the content and application of the Management Investment Policy, and other investment matters that support the Commission in meeting its fiduciary requirements. POLICY HISTORY: Adopted Month, Day, Year Page 1 of 1 An Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4i2 Financial Reserves PURPOSE: With this policy,the Commission sets forth its expectations for the General Manager concerning the maintenance of ERMU's financial reserves. POLICY: The General Manager shall ensure that ERMU maintains cash reserves for its electric and water utility enterprises that are reasonable,prudent and necessary to: 1. Meet or exceed the requirements of all bond covenants 2. Demonstrate to rating agencies and investors that ERMU's utility enterprises are credit worthy 3. Provide liquidity that is adequate, along with other risk-management measures,to ensure ongoing operation of the utility systems 4. Stabilize revenue requirements and customer rates 5. Manage the level of debt by funding a portion of the capital investments In addition,the General Manager shall prepare for Commission approval and,upon approval, implement a Management Financial Reserves Policy that sets forth the designated reserve funds to be maintained, along with their purposes and methods for determining appropriate target levels and requirements for internal controls,monitoring and reporting. Designated reserve funds may include,but are not limited to reserves restricted for debt service and unrestricted designated reserves. POLICY HISTORY: Adopted Month, Day, Year Page 1 of 1 R1 Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4i3 Debt Issuance and Payment PURPOSE: With this policy,the Commission sets forth its expectations for the General Manager concerning Debt Issuance and Payment. This policy is subsidiary to the Financial Condition and Transactions Policy, and relates to Financial Planning and Budgeting Policy, and Cost Allocation and Recovery Policy. POLICY: The General Manager,when preparing ERMU's Financial Plan and Business Plan/Budget for Commission approval, shall consider and present the benefits and costs of borrowing funds in relation to the benefits and costs of using income and revenues to secure adequate funding for infrastructure and operations. Factors to be considered and communicated to the Commission include,but are not limited to: revenue requirements,reserve fund balances,the cost of borrowing, the competitiveness of ERMU's rates and charges for services,the desired relationship between those who will receive benefit from the borrowed funds and those who will pay for retirement of the debt, and ERMU's overall financial condition and bond rating. Factors contributing to a favorable financial condition and bond rating include, but are not limited to: a consistent record of compliance with bond covenants, achievement of key financial ratios, determination of revenue requirements, establishment of adequate rates and charges for services, and compliance with generally accepted accounting and financial reporting practices. In addition,the General Manager shall: 1. Establish, as a part of any recommendation for the issuance of revenue bonds, adequate provisions for setting aside and pledging the income and revenue of the utility enterprise for which the bonds are issued into a separate and special fund to be used in the payment of the principal and interest on the revenue bonds. 2. Ensure that the income and revenues pledged for the bonds are allocated and deposited in conformity with the provisions of the revenue bond documents. Page 1 of 2 F2 ERMU Management Policy—G.4i.3 Debt Issuance and Payment 3. Implement all necessary measures to assure that all required payments of principal and interest on the bonds are paid when due. 4. Monitor the accounts established under any bond documents to ensure that adequate funds are maintained therein, and recommend for approval by the Commission any transfer of funds required or permitted by the applicable law for the prudent operation of the utility. POLICY HISTORY: Adopted Month, Day, Year Page 2 of 2 Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4i4 Procurement PURPOSE: With this policy,the Commission sets forth its expectations for the General Manager concerning procurement of supplies and services for ERMU. POLICY: The General Manager shall establish management policies,procedures,and practices for procurement that are consistent with the requirements of the most current version of or successor to Minnesota Statute 471.345 Uniform Municipal Contracting Law, and which implement and comply with the following: 1. Contracts for procurement which are estimated to exceed$100,000 in value shall be presented to the Commission for specific approval. 2. Contracts for procurement with a value of less than$100,000 do not require specific Commission approval,but the.General Manager shall report on the procurement to the Commission at the next regular Commission meeting if the contract amount exceeds $10,000 and the item has not been previously approved by the Commission as part of the Business Plan/Budget. 3. Contracts for procurement with a value of less than$10,000 may be entered into by the General Manager or his/her designee without approval or reporting to the Commission,but shall be reflected in ERMU's financial records. In addition,the General Manager shall: 1. Designate specific delegated procurement authorities for selected ERMU managers and employees,by position title, based on type of procurement,dollar value, or other appropriate criteria. Page 1 of 2 64 ERMU Management Policy—G.4i.4 Procurement Policy 2. Keep complete and accurate records of all procurement contracts demonstrating compliance with applicable legal and regulatory requirements,this Commission policy, and established management policies,procedures and practices. 3. Inform the Commission, as soon as practical after discovery, of any material violations of this policy, Minnesota law, or the conditions of a Commission contract approval. POLICY HISTORY: Adopted Month, Day, Year Page 2 of 2 65 Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4j 1 Rates and Charges for Electric Service PURPOSE: With this policy, the Commission sets forth its expectations for the General Manager concerning the establishment of rates and charges for ERMU's electric services, as well as the dissemination of information that customers and their agents require to be fully informed about the conditions under which ERMU provides those services (See also Cost Allocation and Recovery Policy). POLICY: The General Manager shall prepare for Commission approval and,upon approval, implement electric service tariffs that apply to the services provided to every designated customer class. Each tariff shall be public,kept current, and shall include,but not be limited to,the following information: 1. Availability of service 2. Special conditions 3. Fixed rate components 4. Variable rate components 5. Power Cost Adjustment(PCA) 6. Minimum bill 7. Terms of payment 8. Special provisions(if any) In addition,the General Manager shall: 1. Recommend rates that are developed from accurate cost accounting data, and the application of cost allocation factors and rate structures that are based on accepted electric utility cost-of- service ratemaking principles. Rates and charges for electric service shall be uniform between Page 1 of 2 ERMU Commission Policy—G.4j.1 Rates and Charges for Electric Service those customers located within the corporate limits of the City of Elk River and those who are not. 2. Prepare for Commission approval and,upon approval, implement a current schedule of fees and charges for related services that are not part of any published rate tariff. 3. Provide information and consultation that allows customers and customer agents to identify and apply for the rate tariff and type of service that result in the most favorable cost and conditions of service for the customer. 4. Make available to customers and their agents, at least annually, a current copy of the rate tariffs that are in effect. POLICY HISTORY: Adopted Month, Day, Year Page 2 of 2 R7 Elk River Municipal Utilities COMMISSION POLICY Section: Category: Governance Delegation to Management Policies Policy Reference: Policy Title: G.4j2 Rates and Charges for Water Service PURPOSE: With this policy, the Commission sets forth its expectations for the General Manager concerning the establishment of rates and charges for ERMU's water services, as well as the dissemination of information that customers and their agents require to be fully informed about the conditions under which ERMU provides those services (See also Cost Allocation and Recovery Policy). POLICY: The General Manager shall prepare for Commission approval and,upon approval,implement water service tariffs that apply to the services provided to every designated customer class. Each tariff shall be public,kept current, and shall include,but not limited to,the following information: 1. Availability of service 2. Special conditions 3. Special charges 4. Rates and Rate Tier Definitions 5. Minimum bill 6. Terms of payment 7. Special provisions(if any) In addition,the General Manager shall: 1. Recommend rates that are developed from accurate cost accounting data and the application of cost allocation factors and rate structures that are based on accepted electric utility cost-of- service ratemaking principles. 2. Prepare for Commission approval and,upon approval, implement a current schedule of fees and charges for related services that are not part of any published rate tariff. Page 1 of 2 68 ERMU Commission Policy—G.4j.1 Rates and Charges for Water Service 3. Provide information and consultation that allows customers and customer agents to identify and apply for the rate tariff and type of service that result in the most favorable cost and conditions of service for the customer. 4. Make available to customers and their agents,at least annually, a current copy of the rate tariffs that are in effect. POLICY HISTORY: Adopted Month, Day, Year Page 2 of 2 F9