5.2 ERMUSR 02-08-2022 Write Offs for 2021 of $7,223.91 whichis less than the prior year. The biggest impact to
the Write-Offs is due to the removal of items from the RR program due to a six-year
limit mandated by the state. We have had to remove, and write-off, a total of $5,877.88
from RR in2021.
The attached report listing shows those dollarssubmitted to both the Collection Agency and RR.
The fourth quarter totals are $6,532.49. To break these totals down by provider, it is $5,851.64
for Electric, $289.49 for Franchise Fees, $165.46 for Sewer, $136.34 for Water, $61.78 for Trash
and $27.78 for Storm Water.
The amount for fourth quarter Write-Offs is $1,819.22 which includes: small balances of $31.02,
amounts removed from RR meeting the six-year limit with the state program of $1,765.96, and
other of $22.24.
Our allowance for doubtful accounts (a reserve for bad debt/write-offs) is $25,605 or .06%
uncollectible accounts per revenue dollar. According to the American Public Power
Association’s most recent published standard ratios (2017), the industry standard is between
.17% and .40%. Interestingly, the Northern/Central Plains average is .18%. Our totals for the
year are below the national average, at .05%.
ATTACHMENTS:
2021 Fourth Quarter Delinquent Items Comparison
2021 Fourth Quarter Delinquent Items Submitted
______________________________________________________________________________
Page 2 of 2
60
DelinquentItemsComparisons
Rev
CollectionRevenueRecap/CollRevRecap
AssessmentsAgencyRecaptureAgenPmts
YearQuarterWriteOffs
201819,644.999,644.993,383.619,374.71
201826,945.516,945.511,933.723,293.10
201836,233.116,233.115,047.621,496.85
2018410,301.4810,292.9710,292.973,206.461,258.91
201912,911.462,911.462,444.3510,447.26
2019285.778,267.428,353.193,755.568,258.66
201936,750.816,750.811,962.211,855.27
201944,743.535,708.235,708.233,833.531,172.73
202012,707.862,707.865,537.238,315.08
202025,016.465,016.467,621.655,203.80
202033,447.143,447.142,262.182,022.43
2020411,324.365,668.905,668.905,464.991,424.25
202112,600.712,600.711,362.305,875.40
202123,802.553,802.551,559.691,841.70
202134,085.994,085.992,482.702,132.85
2021413,572.016,532.496,532.491,819.222,784.22
QuarterlyWriteOffsbyYear
8,000
7,000
6,000
Quarter
5,000
1
4,000
2
3,000
3
4
2,000
1,000
0
2018201920202021
QuarterlyAmtsSubmittedfor
CollectionbyYear
12,000
10,000
Quarter
8,000
1
6,000
2
3
4,000
4
2,000
0
2018201920202021
61
TotalWriteOffs
TotalAssessments
22,500
14,000
20,000
12,000
17,500
10,000
15,000
20182018
8,000
12,500
20192019
10,000
6,000
20202020
7,500
20212021
4,000
5,000
2,000
2,500
0
0
2018201920202021
2018201920202021
Year
Year
62
AgencyServAddrProviderTotalAR
B117771911/2AVEAPT51ERUE$138.56
B117771911/2AVEAPT56CTYF13.8$4
B8340PARKVIEWAVENE1ERUE$695.82
B18027MACONS
T1ERUE$7.31
B18027MACONST3CTYS$20.28
B18027MACONST6CTYF$3.60
B18027MACONST7CTYS$3.62
B5107THS
T2ERUW$18.99
B5107THST3CTYS$25.35
B5107THST6CTYF$5.03
B5107THST7CTYS$1.08
B920LOOKOUTPL1ERUE$93.21
B920LOOKOUTPL2ERUW$6.27
B920LOOKOUTPL3CTYS$25.35
B920LOOKOUTPL6CTYF$19.80
B920LOOKOUTPL7CTYS$3.62
B17250TWINLAKESRD1021ERUE$71.32
B17250TWINLAKESRD1026CTYF$11.69
B12493193RDLN1ERUE$93.00
B12493193RDLN2ERUW63.3
$4
B12493193RDLN3CTYS$15.21
B12493193RDLN6CTYF$3.04
B12493193RDLN7CTYS$3.62
B11111196THCIR1ERUE432.0$4
B11111196THCIR6CTYF13.1$4
B1227SCHOOLSTAPT2131ERUE$104.15
B1227SCHOOLSTAPT2136CTYF$10.25
B325EVANSAVEAPT3031ERUE231.4$0
B325EVANSAVEAPT3036CTYF$15.65
B18030VANCECIR1ERUE$29.59
B18030VANCECIR6CTYF$1.62
B1542089THST1ERUE137.0$4
B1001SCHOOLSTAPT3011ERUE$651.91
B1001SCHOOLSTAPT3016CTYF$21.40
B19334DODGEST1ERUE$257.16
B19334DODGEST6CTYF$8.27
B1105LIONSPARKDRAPT3121ERUE$83.53
B1105LIONSPARKDRAPT3126CTYF$16.20
B14290183RDAVE1ERUE342.9$4
B14290183RDAVE6CTYF$10.60
B18361ROBINSONST1ERUE$193.43
B5435THSTAPT51ERUE$155.39
B5435THSTAPT56CTYF$16.20
B117551911/2AVEAPT1041ERUE$201.31
B117551911/2AVEAPT1046CTYF$32.40
B20560ELKLAKERD1ERUE$466.98
B20560ELKLAKERD4CTYT$42.38
B20560ELKLAKERD6CTYF$16.38
B20560ELKLAKERD7CTYS$4.98
B8110NERIVERRD1ERUE$134.82
B119091911/2AVEAPT21ERUE$211.32
B119091911/2AVEAPT26CTYF$16.20
B1105LIONSPARKDRAPT1051ERUE$147.25
B1105LIONSPARKDRAPT1056CTYF13.1$4
B441UPLANDAVENW1ERUE22.5$4
B441UPLANDAVENW2ERUW$22.28
B441UPLANDAVENW3CTYS$50.12
B441UPLANDAVENW6CTYF$9.53
B441UPLANDAVENW7CTYS$7.24
B1860MEADOWVALERDAPT61ERUE$89.29
B1860MEADOWVALERDAPT66CTYF$5.59
B10946178THAVE1ERUE$563.52
B10946178THAVE6CTYF$19.98
B17957TYLERSTNW1ERUE210.8$4
B17957TYLERSTNW2ERUW$25.46
B17957TYLERSTNW3CTYS$29.15
B17957TYLERSTNW4CTYT$19.40
B17957TYLERSTNW6CTYF$5.94
B17957TYLERSTNW7CTYS$3.62
B18551BATESST1ERUE$85.97
$6,532.49
63
UTILITIES COMMISSION MEETING
TO:FROM:
ERMU Commission Theresa Slominski –General Manager
MEETING DATE: AGENDA ITEM NUMBER:
February 8, 2022 5.3
SUBJECT:
Strategic Plan and 2021 Annual Business Plan Results
ACTION REQUESTED:
Discussion on effectiveness of the Strategic Plan and the Annual Business Plan as organizational
health assessment and planning tools; discussion on ongoing improvement and progress
toward organizational mission and goals.
BACKGROUND:
In August 2017, the commission adopted a comprehensive manual of governance policies
based on the Carver Model of governance. Included in those governance policies is Governance
Policy G.2c Agenda Planning. This policy notes that in the first quarter “The Commission and
Management will review ERMU’s current Strategic Plan along with the results of the Annual
Business Plan for the preceding fiscal year.”This annual review was confirmed and scheduled
through the Commission’s adoption of the 2022 Governance Agenda, which is included in the
monthly commission meeting materials, and which is available to the public.
DISCUSSION:
The Strategic Plan consists of Governance Policies G.1c-g. These policies are summarized on the
attached mission, vision, fundamentals, values, and planning themes handout. Additionally, the
Strategic Plan includes a dashboard of initiatives, a management tool used to: track project
preparation for consideration in the budget, oversee the status of currently implemented
projects, track future priorities currently on hold, and track overall productivity and
organizational resources. The Annual Business Plan consists of the budget and the schedule of
rates.
The purpose for the Strategic Plan is to establish the long-term direction and goals for an
organization and develop the plan to get there. The Strategic Plan is a long-term forward-
looking tool. The purpose of the Annual Business Plan is that of a tool used to measure
organizational performance and provide usable information to take corrective actions to move
the organization toward the long-term direction and goals established by the Strategic Plan.
The Annual Business Plan is a short-term forward-looking tool dependent upon backwards
looking data analysis.
______________________________________________________________________________
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