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5.2 ERMUSR 10-13-2020UTILITIES COMMISSION MEETING TO:FROM: ERMU Commission Melissa Karpinski –Finance Manager MEETING DATE: AGENDA ITEM NUMBER: October 13, 20205.2 SUBJECT: 2021 Annual Business Plan: Electric and Water Expenses and Conservation Improvement Program ACTION REQUESTED: None. DISCUSSION: In preparation for budget submittal in November, staff continues to work through the 2021 budget process. The first draft of the expense portion of the 2021 budget has been completed for commission review. Items are subject to change as the complete 2021 budget is assembled and the finalized wholesale power costs and revenues are reflected. Revenues and rates, and wholesale power costs for 2021 will be presented in November. Attached is the following information for your review. Additional budget detail is available upon request. 1.Electric Department Expense Budget – The 2021 budget for electric expenses are a 0.3% decrease compared to the current year budget. It is noteworthy that the 2020 forecast for expenses is a 3.7% decrease compared to budget. Wholesale power costs make up around 70% of the operating budget and will be provided in next month’s budget with the revenue projections. Most notable increases are for administrativeexpensedue to the addition of an HR staff memberand expenses related to bonding for the new field services building. These preliminary expense numbers will likely be adjusted during the next phase of budgeting when the 2021 rates are designed. The 2020 budgeted purchased power cost amount was $25,507,849. The projected wholesale power cost increase is 1% but may vary slightly when the rate formula is applied to ERMU’s load profile and anticipated growth. Preliminarily applying the 1% projected wholesale power cost increase on the 2020 forecasted amount resulted in a preliminary amount of $24,742,487. When factoring the preliminary wholesale power cost forecast and the preliminary electric department expense budget, the overall preliminary electric department expense budget decrease is 2.1% compared to 2020 budget. ______________________________________________________________________________ Page 1 of 2 57 The budgeted Payment in Lieu of Taxes (PILOT) amount for 2021 is $1.589 million. The PILOT is comprised of $1.359 million based off4% ofthe city ofElk River sales calculation, and $230,000 in donated utilities and labor.This preliminary projection will change when revenue is budgeted for next month. 2.Water Department Expense Budget – The 2021budgetfor water expenses are a 3.4% decrease compared to the current year budget. It is noteworthy that the 2020 forecast for expenses is an 8.2% decreasecompared to budget. Most notable increases are for administrative expense due to wellhead protection plan amendment, the addition of an HR person, and expenses related to bonding for the new field services building. 3.Conservation Improvement Program Budget – The 2021 budget for CIP includes $307,250 for rebates, an increase from 2020 of $16,425, as required to meet our energy savings goal mandate. ATTACHMENTS: Preliminary 2021 Electric Expense Budget Preliminary 2021 Water Expense Budget 2021 Conservation Improvement Program Budget Summary 2021 Conservation Improvement Program Budget Detail ______________________________________________________________________________ Page 2 of 2 58 ELKRIVERMUNICIPALUTILITIES ELKRIVER,MINNESOTA 2021ELECTRICEXPENSEBUDGET 2020Annual2019Annual 2021Annual ElectricBudgetBudgetActual Expenses Operating&MtceExpense 540.5461OPERATINGSUPERVISION121,000109,513103,807 540.5471DIESELOILFUEL15,00017,00014,455 540.5472NATURALGAS27,00027,00024,994 540.5483ELECTRIC&WATERCONSUMPTIONPLANT33,00033,00031,289 540.5484PLANTSUPPLIES&OTHEREXPENSE10,0007,0008,368 540.5491MISCPOWERGENERATIONEXPENSE7,0007,0005,841 540.5521MAINTENANCEOFSTRUCTUREPLANT19,00019,00030,631 540.5531MTCEOFPLANTENGINES/GENERATORS20,00032,00019,825 540.5541MTCEOFPLANT/LANDIMPROVEMENT30,00030,00044,209 TotalforOperating&MtceExpense:282,000281,513283,419 LandfillGas 550.505LANDFILLGASPLANTPURCHASEDGAS182,000180,000172,286Percontract 550.5051LANDFILLGASPLANTOPERATIONS&MTCE518,725511,277529,311 550.5052LANDFILLGASPLANTADMINISTATION47,00035,00017,450Ctybonus,utilitiesandattyfee s 550.5053LANDFILLGASPLANTINSURANCE20,00025,00017,160 550.5054LANDFILLGASPLANTMTCE5,0001,172Roofrepair TotalforLandfillGas:772,725751,277737,379 TransmissionExpense 39,00039,331 560.562TRANSMISSIONMTCEANDEXPENSE45,205 TotalforTransmissionExpense:45,20539,00039,331 DistributionExpense 580.5801REMOVEEXISTINGSERVICE&METERS2,0001,6002,080 580.5821SCADAEXPENSE42,80042,03239,704 580.5831TRANSFORMEREXPENSEOH&URD16,00020,00010,794 580.5851MTCEOFSIGNALSYSTEMS2,0002,000310 580.5861METEREXPENSEREMOVE&RESET1,0001,2006,388 580.5871TEMPSERVICEINSTALL&REMOVE2,0001,200894 580.5881MISCDISTRIBUTIONEXPENSE275,000312,968241,739 580.589INTERCONNECTIONCARRYINGCHARGE2,4162,4164,832 TotalforDistributionExpense:343,216383,416306,741 MaintenanceExpense 590.5911MTCEOFSTRUCTURES27,50021,5005,036 590.5921MTCEOFSUBSTATIONS28,00028,00025,431 590.5922MTCEOFSUBSTATIONEQUIPMENT27,00030,00026,181 590.5931MTCEOFOHLINES/TREETRIM150,000171,000106,712 590.5932MTCEOFOHLINES/STANDBY32,00031,00029,072 590.5933MTCEOFOHPRIMARY140,000140,000125,153 590.5941MTCEOFURDPRIMARY135,000130,000132,921 590.5943LOCATEELECTRICLINES97,00095,00090,191 590.5944LOCATEFIBERLINES1,0001,000373 590.5951MTCEOFLINETRANSFORMERS45,00051,00042,184 590.5961MTCEOFSTREETLIGHTING45,00045,00041,748 590.5962MTCEOFSECURITYLIGHTING10,00012,0008,431 590.5971MTCEOFMETERS85,000107,00076,866 590.5972VOLTAGECOMPLAINTS10,00010,0009,087 590.5981SALARIESTRANSMISSION&DISTRIBUTION43,00045,61739,247 590.5985ELECTRICMAPPING100,000115,00091,744 590.5991MTCEOFOHSECONDARY20,00020,00016,540 590.5992MTCEOFURDSECONDARY41,00041,00033,347 225,000219,760 590.5995TRANSPORTATIONEXPENSE225,000 TotalforMaintenanceExpense:1,261,5001,319,1171,120,024 Depreciation&Amortization 595.8031DEPRECIATION2,332,0752,362,5432,188,122 595.8032AMORTIZATION668,135668,135668,135 TotalforDepreciation&Amortization:3,000,2103,030,6782,856,257 InterestExpense 596.8071INTERESTEXPENSEBONDS622,859657,782694,630 596.8075INTERESTEXPENSEDEFEASEDBONDS(3,317)(3,317)(3,316) 597.8281AMORTIZATIONOFDEBTDISCOUNT(48,152)(48,152)(48,151) TotalforInterestExpense:571,390606,313643,163 OtherOperatingExpense 597.8165EVCHARGINGEXPENSE4,6504,8774,528 597.8213LOSSONDISPOSITIONOFPROP(CAPITAL)12,50012,63017,049 597.8263OTHERDONATIONS3,0004,1042,856 597.8265MUTUALAID29,577 597.8302PENSIONEXPENSE82,00060,000150,775Usedaverage 597.8303OPEBEXPENSE45,0003,00092,537Usedaverage 59 ELKRIVERMUNICIPALUTILITIES ELKRIVER,MINNESOTA 2021ELECTRICEXPENSEBUDGET 2020Annual2019Annual 2021Annual ElectricBudgetBudgetActual 597.8341INTERESTEXPENSEMETERDEPOSITS13,00023,82822,754 597.84RENTALPROPERTYEXPENSE 9,00010,179 TotalforOtherOperatingExpense:160,150117,439330,255 CustomerAccountsExpense 900.9021METERREADINGEXPENSE34,00029,29927,298 900.903DISCONNECT/RECONNECTEXPENSE15,00015,22614,521 900.9051MISCCUSTOMERACCOUNTSEXPENSEUTILITY275,000279,000264,303 900.9061BADDEBTEXPENSE&RECOVERY20,00015,00011,828 TotalforCustomerAccountsExpense:344,000338,525317,950 AdministrativeExpense 920.9201SALARIESOFFICE&COMMISSION762,000755,000697,446HRposition 920.9202SALARIESCOVID19 920.9205TEMPORARYSTAFFING4,0004,000 920.9211OFFICESUPPLIES165,000197,57086,045 920.9212ELECTRIC&WATERCONSUMPTIONOFFICE31,00030,58728,799 920.9213BANKFEES2,6403,0002,251 920.9221LEGALFEES32,00027,50026,786 920.9231AUDITINGFEES18,00017,36016,720 920.9241INSURANCE175,000175,000162,843 920.926UTILITYSHAREDEFERREDCOMP115,000103,00089,001 920.9261UTILITYSHAREMEDICAL/DENTAL/DISABIL780,000780,000714,622 920.9262UTILITYSHAREPERA262,440255,000241,529 920.9263UTILITYSHAREFICA245,000241,500227,281 920.9264EMPLOYEESICKPAY127,000120,983131,695 920.9265EMPLOYEEHOLIDAYPAY138,500131,643131,797 920.9266EMPLOYEEVACATION&PTOPAY230,000224,957222,218 920.9267UPMICDISTRIBUTION60,00065,00051,685 920.9291CONSULTINGFEES50,20030,00019,655Bonding 920.9301TELEPHONE31,00023,50022,519 920.9302ADVERTISING15,00015,00016,686 920.9303DUES&SUBSCRIPTIONSFEES220,480162,80097,465Bonding 920.9305SCHOOLS&MEETINGS202,509270,360154,238MMUASafetyLabor&EverydayLeadershipTraining 920.9321MTCEOFGENERALPLANT&OFFICEHEATING9,0005,8417,155 TotalforAdministrativeExpense:3,675,7693,639,6013,148,436 GeneralExpense 920.9269CIPREBATESRESIDENTIAL70,05075,62535,640 920.927CIPREBATESCOMMERCIAL222,200210,200112,422 920.9271CIPADMINISTRATION2,5007206,606 920.9272CIPMARKETING46,50043,40017,229 920.9273CIPLABOR113,083135,338150,344 920.9274CIPREBATESLOWINCOME15,0005,0008,405 920.9275CIPLOWINCOMELABOR15,5004,5009,661 920.9281ENVIRONMENTALCOMPLIANCE32,20030,56429,188 920.9306MISCGENERALEXPENSE2,5004,800708 TotalforGeneralExpense:519,533510,147370,203 TotalExpenses(beforeOperatingTransfers) 11,017,02610,153,158 10,975,698 OperatingTransfer OperatingTransfer/OtherFunds 597.8262TRANSFERTOCITYELKRIVERREVENUE1,359,0001,365,0001,157,444Willchangewhenrevenueisbudgeted TotalforOperatingTransfer/OtherFunds:1,359,0001,365,0001,157,444 Utilities&LaborDonated 220,000210,790 597.8261UTILITIES&LABORDONATEDTOCITY230,000 TotalforUtilities&LaborDonated:230,000220,000210,790 TotalOperatingTransfer TotalforTotalOperatingTransfer:1,589,0001,585,0001,368,234 12,564,69812,602,02611,521,392 BudgetChangeYearoverYear0.30% 60 ELKRIVERMUNICIPALUTILITIES ELKRIVER,MINNESOTA 2021WATEREXPENSEBUDGET 2021Annual2020Annual2019Annual BudgetBudgetActual Water Expenses ProductionExpense 700.7021MTCEOFSTRUCTURES61,20060,00057,354Securityupgrade TotalforProductionExpense:61,20060,00057,354 PumpingExpense 710.7101SUPERVISION63,00055,00049,455 710.7181ELECTRIC&GASUTILITIES240,000230,000229,100 710.7182SAMPLING15,00018,00013,681 710.7183CHEMICALFEED28,00028,00018,435 710.722MTCEOFWELLS175,000186,124144,649 710.723SCADAPUMPING10,00010,0003,767 TotalforPumpingExpense:531,000527,124459,087 DistributionExpense 730.7301MTCEOFWATERMAINS85,00087,22069,733 730.7309LOCATEWATERLINES16,00016,00015,704 730.7312WATERMETERSERVICE45,00045,14341,578 730.731 6BACKFLOWDEVICEINSPECTION15,00011,782338devicesandsoftwareexpense 730.7321MTCEOFCUSTOMERSSERVICE25,00027,80522,143 730.7325WATERMAPPING12,00016,00012,404 730.7331MTCEOFWATERHYDRANTSPUBLIC20,00025,00018,159 730.7332MTCEOFWATERHYDRANTSPRIVATE7,0009,0002,897 730.7341WATERCLOTHING/PPE10,0009,0007,823 730.7391WAGESWATER7,5007,0006,121 730.7395TRANSPORTATIONEXPENSE15,00015,00011,073 730.7399WATERPERMIT15,00015,00013,733 TotalforDistributionExpense:272,500283,951221,368 Depreciation&Amortization 595.8031DEPRECIATION1,093,5671,215,8391,147,148 TotalforDepreciation&Amortization:1,093,5671,215,8391,147,148 InterestExpense 596.8071INTERESTEXPENSEBONDS14,28824,34533,767 596.8075INTERESTEXPENSEDEFEASEDBONDS(829)(829)(829) TotalforInterestExpense:13,45923,51632,938 OtherOperatingExpense 597.8213LOSSONDISPOSITIONOFPROP(CAPITAL) 597.8264DAMMAINTENANCEEXPENSE1,0008931,442 597.8302PENSIONEXPENSE20,5005,000(17,722)Usedaverage 597.8303OPEBEXPENSE20,0003,00024,663Usedaverage 597.8341INTERESTEXPENSEMETERDEPOSITS500758730 597.8 4RENTALPROPERTYEXPENSE2,1252,544 TotalforOtherOperatinExpense:42,00011,77611,657 CustomerAccountsExpense 900.9021METERREADINGEXPENSE2,5001,7611,334 900.9051MISCCUSTOMERACCOUNTSEXPENSEUTILITY65,00065,10060,465 900.9061BADDEBTEXPENSE&RECOVERY1,0001,000 TotalforCustomerAccountsExpense:68,50067,86161,799 AdministrativeExpense 920.9201SALARIESOFFICE&COMMISSION211,000212,000197,084HRposition 920.9202SALARIESCOVID19 920.9205TEMPORARYSTAFFING1,0001,000 920.9211OFFICESUPPLIES41,25054,16218,533 920.9212ELECTRIC&WATERCONSUMPTIONOFFICE8,0007,3537,199 920.9213BANKFEES700800542 920.9221LEGALFEES8,0005,5266,264 920.9231AUDITINGFEES4,5004,3404,180 920.9241INSURANCE26,00024,00023,391 920.926UTILITYSHAREDEFERREDCOMP20,00022,00014,612 920.9261UTILITYSHAREMEDICAL/DENTAL/DISABIL208,500208,455174,917 920.9262UTILITYSHAREPERA46,00048,95341,109 920.9263UTILITYSHAREFICA45,00043,99038,523 920.9264EMPLOYEESICKPAY30,00030,00026,370 920.9265EMPLOYEEHOLIDAYPAY28,00028,27522,245 920.9266EMPLOYEEVACATION&PTOPAY40,00037,00035,614 920.9267UPMICDISTRIBUTION10,50011,0007,421 920.9268WELLHEADPROTECTION20,000Wellheadprotectionplanamendment 61 ELKRIVERMUNICIPALUTILITIES ELKRIVER,MINNESOTA 2021WATEREXPENSEBUDGET 2021Annual2020Annual2019Annual BudgetBudgetActual Water 920.9291CONSULTINGFEES12,50034,0004,662Bonding 920.9301TELEPHONE6,0005,5005,487 920.9302ADVERTISING7,0007,0006,575 920.9303DUES&SUBSCRIPTIONSFEES80,12852,00043,975Bonding 920.9305SCHOOLS&MEETINGS39,61557,87119,352MMUASafetyLabor&EverydayLeadershipTraining 920.9321MTCEOFGENERALPLANT&OFFICEHEATING2,7001,8891,788 TotalforAdministrativeExpense:896,393897,114699,843 GeneralExpense 920.9269CIPREBATESRESIDENTIAL4,5004,6054,005 920.927CIPREBATESCOMMERCIAL500 920.9272CIPMARKETING500477210 920.9273CIPLABOR4,7004,4894,226 920.9281ENVIRONMENTALCOMPLIANCE2,2001,003934 920.9306MISCGENERALEXPENSE1,2501,1501,216 TotalforGeneralExpense:13,65011,72410,591 TotalExpenses(beforeOperatingTransfers) 2,992,2693,098,9062,701,785 OperatingTransfer Utilities&LaborDonated 597.8261WATER&LABORDONATEDTOCITY1,5001,6301,583 TotalOperatingTransfer TotalforTotalOperatingTransfer:1,5001,6301,583 2,993,7693,100,5362,703,368 BudgetChangeYearoverYear3.4% 62 2021 CIP Operating Budget Required Spending and Savings Goals Total Spending Requirement 1.5% of GOR547,350.00$ Low Income .2% of Residential GOR26,134.00$ Minimum Conservation Spending Requirement273,675.00$ Maximum Load Management Spending Requirement273,675.00$ Energy Savings Goal (kWh) Line Loss 7.6% Subtracted5,005,684 Total CIP Budget 2021 Direct Labor70,158$ General & Administration45,425$ Advertising46,500$ Equipment12,000$ Contract (Includes $32,000 MN PUC Assessment)81,668$ Total255,751$ ERMU Rebates292,250$ Total all Expenses and Rebates548,001$ Total Estimated kWh Savings5,006,099 Total Operating CIP Budget No Rebates Only Direct Costs Direct Labor70,158$ Advertising46,500$ Equipment12,000$ Contract (Includes $32,000 MN PUC Assessment)81,668$ Total ERMU Operating Expenses210,326$ Total Rebate Budget ERMU Self Funded292,250$ Total Requested Budget Direct Labor70,158$ Advertising46,500$ Equipment12,000$ Contract (Includes $25,000 MN PUC Assessment)81,668$ ERMU Self Funded Rebates292,250$ Total Requested 2021 Budget*502,576$ *No General and Administrative Included 63 $ 7 5.00 Dual Fuel & ETS Equipment Costs$ 200.00 EV Equipment Costs $ 5 6.25 ERMU Dual Fuel & ETS Field Labor Costs 2021 CIP Budget (Rebate and Operating)$ - Contract Labor & Equipment for Transition of LM Participants 20212021202120212021202120212021 Historical Participation ERMU Operating Total ERMU Residential Programs Direct LaborOnlyERMU RebateSpending 2021 Budget2020 Budget2019 ActualG & AAdvrt.Equip.ContractkWh Saved Off-Peak (ETS) Space Heating (Systems)4104$225$200$0$2,000$0$2,425$0$2,425 Dual Fuel Heating (Systems)2752$113$150$0$5,000$0$5,263$0$5,263 Electric Vehicle Charging in Home10206$563$2,000$6,000$4,000$3,000$15,563$10,000$25,563 Off-Peak (ETS) Storage Water Heat4$225$800$0$0$0$1,025$2,000$3,025 Load Control Audits0020$0$0$0$0$0$0$0$0 CAC Installation606053$1,350$1,500$1,000$0$0$3,850$9,000$12,85030,000 ASHP Installation5102$113$1,500$1,000$0$0$2,613$2,900$5,51331,145 ECM Furnace Motor859081$1,913$1,500$1,000$0$0$4,413$8,500$12,91362,220 CAC Tune-Up150170147$3,375$1,500$1,000$0$0$5,875$9,000$14,87515,000 Programmable Thermostat (New 2021)1500$3,375$3,500$6,000$500$0$13,375$3,750$17,12593,000 Ground Source Heat Pump (tons)5103$1,000$1,000$1,000$0$0$3,000$2,000$5,00022,400 Ductless ASHP151512$338$500$1,000$0$0$1,838$6,000$7,838176,130 Residential Cooling230255252275 Clothes Washer409017$750$500$1,000$0$0$2,250$1,000$3,2507,320 Dishwasher202523$375$500$1,000$0$0$1,875$500$2,3751,200 Refrigerator New ONLY000$1,000$0$0$1,000$0$1,000 Refrigerator New w/Recycle607051$1,125$500$1,000$0$0$2,625$4,500$7,12562,820 Refrigerator Harvest10100$188$500$1,000$0$0$1,688$750$2,4389,150 Pool Pump5102$188$500$1,000$0$0$1,688$1,000$2,68810,500 Heat Pump Water Heaters1052$375$500$1,000$0$0$1,875$3,500$5,37521,280 Freezer 550$94$0$0$0$0$94$375$469 Dehumidifier152511$281$500$1,000$0$0$1,781$375$2,1566,525 LED Rebates9004000736$1,500$1,000$1,000$0$0$3,500$1,800$5,30040,500 Fluorescent Lamp Recycling25000$500$500$500$0$0$1,500$100$1,600 Income Eligible (CAP Agency)558350012000500012000$ 28,000$ 3,000$ 10,00031,000 Residential Audits3$3,375$500$0$500$2,000$6,375$0$6,375 Energy City00$8,320$0$0$0$0$8,320$0$8,320 MN Division of Energy Resources Assessment$32,000$32,000$32,000 Clean Energy Choice$2,000$2,000$2,000 Distributed Renewable Generation (Field Services)$27,368$27,368$27,368 Energy City Solar Table and Shelter$0$0 MMUA CIP Director Contribution and Education$4,000$575$0$0$1,300$5,875$5,875 Field Services Labor for Program Delivery$0 Residential and Misc. Total$37,158$32,225$30,000$12,000$77,668$189,051$70,050$259,101851,465.00 Commercial Programs Direct LaborG & AAdvert.EquipContractERMU OPERMU RebateTotal ERMU Custom55$5,000$2,000$1,000$0$2,000$10,000$20,000$30,000300,000 Vending Machine Control/ Door Miser$0$0$0$0$0$0$0$0- Consultations - Commissioning200$2,000$800$0$0$0$2,800$0$2,10017,500 Chiller, Cooling Towers, VAV,22$3,000$1,200$1,500$0$0$5,700$30,000$35,700595,000 Design Assistance/Audits/Energy Star/Green Globe44$0$0$500$0$2,000$2,500$0$2,50031,250 Energy Star Certification$0$0$500$0$0$500$0$5005,000 Ground Source Heat Pump10$0$0$1,500$0$0$1,500$10,000$11,500153,333 LED Lighting65$5,000$2,000$2,500$0$0$9,500$95,000$104,5001,412,162 New Construction Lighting55$4,000$1,600$2,500$0$0$8,100$30,000$38,100624,590 Retrofit Lighting2522$6,000$2,400$2,500$0$0$10,900$20,000$30,900498,387 Premium Efficient Motors/VSD03$0$0$0$0$0$0$0$0- Variable Frequency Drives502$5,000$2,000$1,500$0$0$8,500$10,000$18,500336,364 Roof Top Units, Split Condenser, Economizer1010$1,500$600$1,500$0$0$3,600$6,000$9,600152,381 Small Commercial AC Tune-Up2020$1,500$600$1,000$0$0$3,100$1,200$4,30028,667 Commercial Total$33,000$13,200$16,500$0$4,000$66,700$222,200$288,9004,154,634 Grand Total$70,158$45,425$46,500$12,000$81,668$255,751$292,250$548,0015,006,099 Summary Energy Savings Goal5,005,684 $255,751ERMU Operating Budget Total Spending 547,350$ $292,250ERMU Rebates Low-Income26,134.00$ $548,001ERMU Budget Disdributed Renewable Generation27,368$ $547,350Total Required Spending 2021 64