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4.1 ERMUSR 03-08-2022UTILITIES COMMISSION MEETING TO:FROM: ERMU Commission Tony Mauren – Executive Administrative Manager MEETING DATE: AGENDA ITEM NUMBER: March 8, 2022 4.1 SUBJECT: Annual Commissioner Orientation ACTION REQUESTED: None BACKGROUND: Commission Policy G.2d – Commission Member Role, Responsibilities, and Orientation describes the role and responsibilities of Commissioners operating as a governing body in accordance with applicable law. The Commission also establishes its expectations for the orientation of new commission members. As stated in the policy, “The ERMU Commission is committed to excellent governance. This requires that individual Commissioners be well-informed about ERMU, its customers and stakeholders, the utility business, prudent financial management, and the Commission’s own governance structure and processes.” Consistent with this commitment and commission policies, an annual orientation program for new and existing commission members was implemented in 2018. With there being no new members in 2022, this year’s annual orientation will offer our experienced commissioners the opportunity to review the Commission Policy manual and reference guide updates as well as refresh their understanding of applicable technologies. COMMISSIONER ORIENTATION AGENDA: 1. Update Commission Policy Manual Commission Policy Table of Contents G.2a1 - Payment In Lieu of Taxes (PILOT) and Other Donations to the City of Elk River G.2e1 - Conflicts of Interest G.4d1 - Customer Data Privacy G.4f1 - Employee Handbook G.4g1 - Performance Metrics and Incentive Compensation G.4g1a - Performance Metrics and Incentive Compensation Policy Score Card G.4i5 - Purchase Orders - Removed G.4i6 - Public Purchase Expenditures ______________________________________________________________________________ Page 1 of 2 57 G.4j3 - Customer Deposits G.4l - Protection of Assets G.4l1 - Use and Disposal of Utility Property G.4l2 - Inventory - Removed G.4l3 - Mobile Device Guidelines G.4o1 - Water Use Restrictions G.4r - Mutual Aid 2. Update Commission Reference Guide 2022 Governance Agenda 2022 ERMU Organizational Chart 2022 Utilities Commission Member Listing 2022 Utilities Commission Meeting Schedule 2022 Upcoming Events 2022 Travel Expense Guidelines for Commissioners 3.Technology Review – Electronic Policy Manual, Microsoft 365, Passwords, Phishing ATTACHMENTS: Commission Policy Manual and Reference Guide updates listed above ERMU Cyber Smarts - Technology Review Presentation ______________________________________________________________________________ Page 2 of 2 58 COMMISSION POLICYMANUAL TABLE OF CONTENTS GOVERNANCE Authority and Purpose Policies G.1aBylaws G.1bOrganizational Core Purpose G.1cMission Statement G.1dVision Statement G.1eOrganizational Values G.1fOrganizational Fundamentals G.1gPlanning Themes Governance Policies G.2Commission Purpose G.2aCommission City Council Relationship and Roles G.2a1Payment in Lieu of Taxes (PILOT) and Other Donations to the City of Elk River G.2a2Street Light Installation and Maintenance MemorandumofUnderstanding G.2a3Repairs to Private Water Utility Line Memorandum of Understanding G.2bGoverning Style G.2cAgenda Planning G.2dCommission Member Role, Responsibilities and Orientation G.2eCommission Member Conduct G.2e1Conflicts of Interest G.2fCommission Officer Roles, Responsibilities and Succession G.2gCommission Committees G.2g1Wage & Benefits Committee Charter G.2g2Financial Reserves and Investment Committee Charter G.2g3Information Security Committee Charter G.2g4Dispute Resolution CommitteeCharter G.2hIndependent Advisors tothe Commission Commission Management Connection Policies G.3Commission -Management Roles G.3aControlling Authority G.3bDelegation of Authority to the General Manager G.3cGeneral Manager Accountability G.3dMonitoring Performance of the General Manager G.3eGeneral Manager Performance Planning and Evaluation ______________________________________________________________________________ Page 1of2 59 ERMU Commission PolicyManual Table of Contents ______________________________________________________________________________ Delegation to Management Policies G.4Corporate Limitations G.4aSuccession of Leadership G.4bInformation and Support to the Commission G.4cStrategic and Business Planning G.4dCustomerInterests G.4d1Customer Data Privacy G.4eCore Customer Services G.4e1Customer Accounts G.4e2Electric Services G.4e3Water Services G.4f Employee Interests G.4f1Employee Handbook G.4f2Controlled Substances G.4gOrganization, Staffing, and Compensation G.4g1Performance Metrics and IncentiveCompensation G.4g1aPerformance Metrics and Incentive Compensation Policy ScoreCard G.4hFinancial Planning and Budgeting G.4iFinancial Condition and Transactions G.4i1Investments G.4i2Financial Reserves G.4i3Debt Issuance and Payment G.4i4Procurement G.4i6Public Purpose Expenditures G.4jCost Allocation and Recovery G.4j1Rates and Charges for Electric Service G.4j2Rates andCharges for Water Service G.4j3Customer Deposits G.4kMMPA Relationship, Representative and Governance G.4lProtection ofAssets G.4l1Use and Disposal ofUtility Property G.4l3Mobile Device Guidelines G.4mCorporate Risk Management G.4nLegal andRegulatory Compliance G.4oEnvironmental Stewardship G.4o1Water Use Restrictions G.4pExternal Communications G.4qCommunity Involvement G.4r Mutual Aid Results Policies G.5Goals and Results ______________________________________________________________________________ Page 2of2 60 COMMISSIONPOLICY Section:Category: GovernanceGovernance Policies Policy Reference:Policy Title: Payment in Lieu of Taxes and Other G.2a1 Donations to the City of Elk River PURPOSE: The success of ERMU is linked with the success of our community. And the success of our community is linked with the operation of our city government and ERMU. ERMU was purchased by the City of Elk River in 1945 and separate governance was created per State Statute in 1947. Although governedseparately, ERMU is still an important component of our local government and our city services. It is typical for a municipal utility to provide a Payment in Lieu of Taxes (PILOT) and other donations to their city, regardless of a separation of governance. Although typical, this become non-competitive, or inhibit needed investment in personnel or infrastructure which may r customers. For these reasons the PILOT and other donations should be reviewed at least once every five (5) years by the ERMU Commission. POLICY: The PILOT and other donations to the City of Elk River shall be as follows: 1.Payment in Lieu of Taxes (PILOT)The PILOT transfer from Elk River Municipal Utilities electric customers,except customers qualifying for the Transmission TransformedService rate,within the corporate boundaries of the City of Elk River. For the customers that qualify for the Transmission TransformedServicerate,thePILOT transfer from ERMU to the City of Elk Rivershall befour percent (4%) of themargin remaining from the evenly split charge per kWh to cover dispatching,billing, and administrative costsincurredby the wholesale power provider and ERMU. 2.Donated ElectricityElk River Municipal Utilities shall donate all electricity to the City of Elk River for street lights and signal lights. ______________________________________________________________________________ Page 1of2 61 ERMU Commission PolicyG.2a1Payment in Lieu of Taxes and Other Donations to the City of Elk River ______________________________________________________________________________ 3.Donated WaterElk River Municipal Utilities shall donate water for use by the Elk River Fire Department (ERFD) for the purpose of extinguishing fires within the City of Elk River and other cities under contract with the ERFD. For the purpose of creating ice rinks for public/ non-enterprise use, ERMU shall donate water for use by the Elk River Parks Department. Elk River Municipal Utilities shall donate water for the use by the Elk River Streets Department for the use of street sweeping. 4.Donated LaborBecause of specialized skills and equipment, ERMU may be able to provide a better value to our community by donating labor to the City of Elk River. For example, ERMU has trained employees and the equipment to hang banners where the City does not. In this example, ERMU is able to provide this donated service to the City for less cost than a third party, creating greater value to our community. For such situations, ERMU shall donate labor to the City of Elk River, as appropriate, where a greater value is created for our community and where ERMU is not subjected to undue burden. In addition to hanging banners, other examples include: maintenance of street lighting, relamping signal lights, locating underground fiber optics and/or other facilities, administration costs associated with the billing of city franchise fees, installation of temporary lighting, relamping of city ball field lighting, installation and/or maintenance of POLICY HISTORY: Adopted December 6, 1994 Revised June 6, 2008 Revised July 2, 2013 Revised October 13, 2015 Revised January 1, 2016 Revised October 8, 2019 Revised May 11, 2021 ______________________________________________________________________________ Page 2of2 62 COMMISSIONPOLICY Section:Category: GovernanceGovernancePolicies Policy Reference:Policy Title: G.2e1Conflicts of Interest 1.0CONFLICTS OF INTEREST PROHIBITED The credibility of ERMU rests heavily upon the confidence which citizens have in ERMU officials and employees to render fair and impartial services to all citizens without regard to personal interest and/or political influence. Thus, ERMU officials and employees must scrupulously avoid any activity which suggests a conflict of interest between theirprivate interests and ERMU responsibilities. Officials and employees of ERMU, or their family members, shall not engage or have financial interest in any business or other activity which could reasonably lead to a conflict of interest with t -in-law, mother-in-law, brothers-in-law, and sisters-in-law and the lineal descendants of any of them. 2.0CONTRACTS WITH ERMU COMMISSIONERS AND EMPLOYEES A.Prohibition Nosale, lease or contract shall be entered into by or on behalf of ERMU in violation of Minnesota Statutes, Sections 471.87 471.89. B. Procedure Contracts which are permitted by Minnesota Statutes, Section 471.87 471.89 may be entered into, provided the requirements of those Statutes are met, including: 1.A determination is made that the contract price is as low as or lower than the price at which the commodity or services could be obtained elsewhere. 2.The ERMU Commissionapproves the contract by unanimous vote. ______________________________________________________________________________ Page 1of5 63 ERMU CommissionPolicyG.2e1Conflicts of Interest ______________________________________________________________________________ 3.If an ERMU Commissioneris the interested officer, that Commissionershall abstain from voting on the matter. 4.The ERMU Commissionpasses a resolution, in the form attached, setting out the or service to be provided, and stating that the contract price is as low or lower than could be found elsewhere. 5.Before the contract is approved, the interested officer or employee files an affidavit, in the form attached, with theGeneral Manager that contains the following: The name and office of the interested officer or employee. An itemization of the commodity or services furnished. The contract price. The reasonable value. The interest of the officer or employee in the contract. contract price is as low or lower than the price that could be obtained from other sources. 3.0EXAMPLES OF PROHIBITED CONFLICTS OF INTEREST Examples of activities which are not in accordance with this policy include, but are not limited to, the following: 1.Acceptance by an ERMU official of any gift from an interested person in violation of Minnesota Statutes, Section 471.895; 2.Activities which require the official or employee to interpret ERMU policies or regulations when such activity involves matters with which the official or employee has business and/or family ties; 3.Consulting activities within the City of Elk River or the ERMU service territory if such consulting involves talents 4.thority, influence or ERMU position for the purpose of private or personal financial gain; 5.The use of ERMU time, facilities, equipment or supplies for the purpose of private or personal financial gain; 6.Entering into a business transaction when it involves using confidential information gained in the course of employment; ______________________________________________________________________________ Page 2of5 64 ERMU CommissionPolicyG.2e1Conflicts of Interest ______________________________________________________________________________ 7.Accepting other employment or public office where it will affect gained as a result of ERMU duties; 8.Conducting personal business while working regularly scheduled hours; and 9.Accepting rebates or procuring any financial gain through the bidding process or employment of outside personnel. 4.0ENFORCEMENT: Any official or employee engagingin any activity involving either an actual or potential conflict of interest or having knowledge of such activity by another official or employeeshall promptly report the activity to the ERMU General Manager or an ERMU Commission. The ERMU General Manager or Commissionshall investigate the matter and make a determination as to whether or not an actual or potential conflict exists. If the ERMU General Manager or Commissiondetermines a conflict exists, it shall be presumed that the continuation of the practice would be injurious to the effectiveness of the official or employee in carrying out his duties and responsibilities. In such cases the official or employee shall immediately terminate the conflicting activity or be subject to termination of employment or removal from office. POLICY HISTORY: AdoptedJune 12, 2012 Revised May 14, 2019 ______________________________________________________________________________ Page 3of5 65 ERMU CommissionPolicyG.2e1Conflicts of Interest ______________________________________________________________________________ Resolution Authorizing Contract with an ERMU Commissioneror Employee (under Minn. Stat. §§471.88, subd. 5 and 471.89, subd.2) WHEREAS, ERMU desires to purchase the following . AND WHEREAS, is the of ERMU and will be financially interested in the contract; AND WHEREAS, it is determined that the contract price of$is as low as, or lower than, the price at which the goods or servicescan be obtained elsewhere at this time; AND WHEREAS, the contract is not one that is required to be competitively bid; AND WHEREAS, has filed an affidavit of official interest as required under Minn. Stat. §§ 471.89 and the ERMU Conflict of Interest Policy; NOW BE IT RESOLVED,by the ERMU Commission, that ERMU staff is directed to make the above-mentioned purchase on behalf of ERMU from for a price of $. THIS RESOLUTION passedand adopted this _____day of _______________, 20___,to comply with the provisions of Minn. Stat. §§ 471.87-.89 and the ERMU Conflictsof Interest Policy. Moved by Commissioner ________________, seconded by Commissioner__________________ The following voted in favor of said resolution:_______________________________________ The following voted against the same:_______________________________________________ The following abstained:__________________________________________________________ By Chair By General Manager ______________________________________________________________________________ Page 4of5 66 ERMU CommissionPolicyG.2e1Conflicts of Interest ______________________________________________________________________________ Affidavit of Official Interest in Claim (under Minn. Stat. §§ 471.88, subd. 5 and 471.89, subd. 3) STATE OF MINNESOTA) COUNTY OF ) I, , being duly sworn state the following: 1)I am the of the Elk River Municipal Utilities. 2)On, the followinggoods or serviceswere furnished by to ERMU: (specify the type of goods, merchandise, equipmentor services that were purchased). 3)The contract price for suchgoods or serviceswas $and their reasonable value was $. 4)At the time suchgoods/serviceswere furnished to ERMU, I had the following personal financial interest in this contract: (specify the nature of the personal financial interest). To the best of my knowledge and belief the contract price is as low as, or lower than, the price at which the goods or servicescould be obtained from other sources. I further state that this affidavit constitutes a claim against ERMU for the contract price, that the claim is just and correct, and that no part of the claim has been paid. Subscribed and sworn to before me this day of , 20___. (Notary) GP:3186227 v1 ______________________________________________________________________________ Page 5of5 67 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4d1Customer Data Privacy 1.0POLICY Elk River Municipal Utilities(ERMU)recognizes our responsibility to keep information about our customers secure and confidential.We are committed to using our best efforts to protect our ivate information and have taken the following steps to ensure that our customers privacy is protected. 2.0INFORMATION WE COLLECT ERMUis the sole owner of the information collected from ourcustomers.We collect personally identifiable information, such as name, address, account number, phone number, financial information, social security number,email addresses, etc. that is required forbusiness purposes. This information will be maintained as confidential business information for which access is strictly limited.We do not sell or rent any information to others.We do not disclose any non- public personal information about our customers to any,except as permitted by law. 3.0SECURITY We restrict access to non-public personal information about our customers to those employees who need to know specific information to provide products or services to our customers.Our employeesare trainedto respect customer privacy and to access customer informationonly when they have a business reason to know information.We maintain physical, electronic, and procedural safeguards that comply with federaland statestandards to guard our cusn- public personal information. 4.0NOTIFICATION This policy will be provided to customers asrequestedand distributedon an annual basis in the form of a customer privacy notice.Changes to this privacy policy will occasionally be updated to reflect company and customer needs. ______________________________________________________________________________ Page 1of2 68 ERMU CommissionPolicyG.4d1Customer Data Privacy ______________________________________________________________________________ POLICY HISTORY: AdoptedNovember 14, 2006 Revised November9, 2021 ______________________________________________________________________________ Page 2of2 69 ERMU Commission Policy G.4f1 ERMU Employee Handbook EMPLOYEE HANDBOOK 13069 Orono Parkway Elk River, MN 55330 Office: 763.441.2020 April 2021 70 Table of Contents RECEIPT AND ACKNOWLEDGMENT.....................................................................v 1. IMPORT NOTICE ABOUT THIS HANDBOOK ............................................ 1 PERSONNEL RECORDS................................................................................... 1 ACCESS TO PERSONNEL RECORDS ........................................................... 1 GENERAL WORKPLACE POLICIES........................................................................4 2. OPEN DOOR POLICY ....................................................................................... 4 3. EQUAL EMPLOYMENT OPPORTUNITY .................................................... 5 4. DISABILITY ACCOMMODATION................................................................. 5 5. HARASSMENT PROHIBITED ......................................................................... 6 ................................... 6 ...................................................................................................... 7 ................................................................ 7 ......................................................................... 8 ............................................................................... 8 6. BUSINESS CONDUCT ....................................................................................... 8 7. ETHICS, GIFTS AND CONFLICTS OF INTEREST ..................................... 9 8. EMPLOYMENT OF RELATIVES ................................................................... 9 9. WHISTLEBLOWERS ...................................................................................... 10 10. WAGE INFORMATION .................................................................................. 10 11. WEAPONS PROHIBITED ............................................................................... 11 12. EMPLOYEE SAFETY ...................................................................................... 11 13. DRUG TESTING ............................................................................................... 12 14. EXPOSURE TO HAZARDOUS SUBSTANCES ........................................... 12 15. SOLICITATION AND DISTRIBUTION........................................................ 13 ................................................................................................... 13 ........................................................................................................... 13 ................................................................................................... 14 ......................................................... 14 16. ELECTRONIC COMMUNICATIONS: INTERNET, E-MAIL, AND SOCIAL MEDIA ............................................................................................... 14 .............................................. 15 ................................................................................... 16 17. SUPPLEMENTAL EMPLOYMENT .............................................................. 16 ......................................................................... 17 18. REPORT OF PERSONNEL CHANGES ........................................................ 17 19. ATTENDANCE.................................................................................................. 17 20. DISCIPLINE, DISMISSAL & LAY OFF ....................................................... 18 ............................................................................................................. 18 .................................................................................... 18 ................................................................................ 18 i April 2021 71 21. JOB POSTING ................................................................................................... 19 22. PERFORMANCE REVIEWS .......................................................................... 19 ....................................................................... 19 WAGES AND HOURS..................................................................................................20 23. WORK HOURS, OVERTIME, AND COMPENSATORY TIME ............... 20 .................................................................................................... 20 ........................................................................................... 21 24. EMPLOYEE CLASSIFICATIONS ................................................................. 22 ............................................................................ 22 ........................................................................... 22 ........................................................................................ 22 .............................................................................................. 22 ...................................................................................... 23 ................................................................................................ 23 ........................................................................................... 23 25. TIME REPORTING POLICY ......................................................................... 23 .................................................................................................... 23 .................................................................................................. 23 ........................................................................................................... 24 ............................................................................. 24 .................................................. 24 ........................................................................................................... 25 Working Remotely ............................................................................................. 25 26. FAIR PAY POLICY .......................................................................................... 25 All Employees ..................................................................................................... 26 Protection of Employee Rights ......................................................................... 26 Record Your Time And Review Your Pay Stub ............................................. 26 How to Raise a Question or Concern about your Pay or a Payroll Deduction ............................................................................................................ 26 Regular Attendance is an Essential Job Function and Your Attendance Record is a Performance Issue ..................................................... 27 Non-Exempt Employees .................................................................................... 27 On Call Time For Non-Exempt Employees ..................................................... 27 Exempt Employees ............................................................................................. 28 Salary Basis of Compensation .......................................................................... 28 Attendance and Recording Time for Exempt Employees .............................. 28 On Call Time For Exempt Employees ............................................................. 28 ............................................. 28 Important Definitions. ....................................................................................... 29 Permissible Deductions from Salary. ............................................................... 29 Impermissible Deductions from Salary. .......................................................... 29 ............. 30 Questions or Concerns about This Fair Pay Policy ........................................ 30 27. CALL OUT TIME: REGULAR FIELD WORKERS .................................... 30 ii April 2021 72 28. ON-CALL ........................................................................................................... 30 ..................................................................................... 30 Required On-Call Rotation for Regular Field Workers.................................30 Residency Rule.................................................................................................31 Response Time.................................................................................................31 Take Home Vehicles........................................................................................31 Compensation for On-Call Time.....................................................................31 Compensation for Actual Response Time.......................................................32 Call out time.....................................................................................................32 ........................................................................... 32 Superintendents...............................................................................................32 Take Home Vehicles........................................................................................33 29. ELECTRIC RE-CONNECT TIME ................................................................. 33 30. STORM PAY ...................................................................................................... 33 31. LEAD PAY DIFFERENTIAL .......................................................................... 34 32. PAYCHECK DEDUCTIONS ........................................................................... 34 33. PAYCHECKS .................................................................................................... 34 34. NIGHTWORK REST TIME ............................................................................ 35 35. TRAVEL AND TRAINING TIME .................................................................. 35 BENEFITS......................................................................................................................36 36. GENERAL BENEFITS ..................................................................................... 36 37. VACATION ........................................................................................................ 37 38. PURCHASED VACATION TIME (PVT)....................................................... 38 39. PAID SICK LEAVE .......................................................................................... 39 40. PAID HOLIDAYS ............................................................................................. 40 41. EMPLOYEE CLOTHING ................................................................................ 41 42. HEALTH CARE SAVINGS PLAN ................................................................. 41 43. 457 DEFERRED COMPENSATION .............................................................. 43 ........................................................... 43 44. HEALTH INSURANCE COVERAGE ........................................................... 43 45. DENTAL INSURANCE .................................................................................... 44 46. LONG-TERM DISABILITY ............................................................................ 44 47. LIFE INSURANCE ........................................................................................... 44 48. VISION INSURANCE....................................................................................... 44 49. HOME COMPUTER LOAN POLICY ........................................................... 44 50. EDUCATIONAL ASSISTANCE ..................................................................... 45 LEAVES OF ABSENCE...............................................................................................46 51. PARENTING LEAVE ....................................................................................... 46 52. MINNESOTA SICK FAMILY MEMBER OR SAFETY LEAVE ............... 47 53. SCHOOL ACTIVITIES LEAVE POLICY..................................................... 48 54. BONE MARROW AND ORGAN DONATION LEAVE .............................. 48 iii April 2021 73 55. NATIONAL GUARD AND RESERVE LEAVE ............................................ 49 56. MILITARY LEAVE FOR UNIFORMED SERVICE.................................... 49 57. JURY/WITNESS DUTY LEAVE .................................................................... 50 58. PERSONAL LEAVE DAY ............................................................................... 50 59. BEREAVEMENT LEAVE ............................................................................... 50 60. GENERAL LEAVE ........................................................................................... 50 61. VOTING LEAVE; SERVICE AS ELECTION JUDGE ................................ 51 62. PAID LEAVE DONATION .............................................................................. 51 RECEIPT AND ACKNOWLEDGMENT...................................................................54 46703186v1 iv April 2021 74 RECEIPT AND ACKNOWLEDGMENT (EMPLOYEE REFERENCE COPY) By signing this receipt, I acknowledge that I have received a copy of the Elk River policies contained or referenced in the Handbook supersede and replace previously-issued handbooks, contrary oral or written statements of employment policy, and contrary employment practices. I understand that the Employee Handbook may be amended at any time, with or without notice. I understand that I do not have a protected property interest in my employment with the Utilities. I also understand that neither this Handbook nor any provision in it creates a contract of employment for any particular duration between the Utilities and me. Further, I understand thatnothing in this Handbook creates a contract with specific terms between the Utilities and me. I acknowledge that it is my responsibility to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. I also or standards is just cause for discipline, up to and including termination of my employment. DatePrint or Type Name Employee Signature 46703186v1 v April 2021 75 1. IMPORT NOTICE ABOUT THIS HANDBOOK This Employee Handbook sets forth general policies of the Elk River Municipal Utilities responsibilities. The Handbook applies to all Utilities employees. The Utilities Commission shall, in accordance with its statutory responsibility to manage the Utilities, be responsible for the maintenance and periodic revision of personnel policies, The Utilities is committed to complying with all applicable law. If it comes to the attention of the Utilities that any provision of this Handbook is inconsistent with applicable law, the Utilities will comply with applicable law. Each employee of the Utilities is responsible to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. This Handbook is designed to answer basic questio policies and procedures and to serve as a resource when you may need information. This Handbook cannot cover every situation, and the Utilities reserves the right to interpret and apply this Handbook and to address each situation as it determines appropriate. If you have any questions about the information in this Handbook, or if the Handbook does not appear to address your concern, please contact your immediate supervisor, another No employee has a protected property interest in his or her employment with the Utilities, and nothing in or about this Handbook creates a contract of employment for any particular duration between the Utilities and any Employee. Further, to be clear, nothing in this Handbook creates a contract with specific terms between the Utilities and any employee. for discipline, up to and including termination of employment. PERSONNEL RECORDS Certain personnel records are required by law, and others are needed for the Utilities benefits and administrative purposes. Please be sure that all personal information in your file is accurate and up-to-date. If your personal information changes, please let Human Resources know. ACCESS TO PERSONNEL RECORDS Minnesota Law provides employees with certain rights relating to their personnel records. (See Minnesota Statutes Sections 181.960 to 181.965). The Utilities will comply with all 1 April 2021 76 requirements of the law. As a new or continuing employee of the Utilities you are put on notice of the following rights and remedies provided by Minnesota law. 1.Employees, upon making a good faith written request, have the right to review their personnel record, as defined by the statute, up to once every six months. The record must employee's normal working hours, and at the employee's place of employment or other nearby location. The Utilities may require that the review be done in the presence of a Utilities representative. If employees so choose, they may make a written request for a copy of the personnel record which will be provided free of charge. 2.Former employees, upon making a good faith written request, have the right to receive a copy of their personnel record, as defined by the statutes, once each year after separation of employment for as long as the personnel record is maintained. The personnel records must be provided free of charge. 3.The Utilities must comply with the written request to review or provide a copy of the personnel records no later than seven working days after receipt of the written request, or no later than fourteen days after the receipt of the request if the personnel record is located outside of the state. 4.Employees and former employees have the right to submit a written position statement to the personnel record if the record contains any disputed information which the employee/former employee and the Utilities cannot agree to remove or revise. The written position statement may not exceed five written pages. The written position statement must be included along with the disputed information in the record for as long as the disputed information is maintained in the personnel record. A copy of the written position statement must also be provided to any other person who receives a copy of the disputed information from the Utilities after the written position statement is submitted. 5.If the Utilities and the employee have fully complied with the requirements related to disputed information, which are described in the paragraph immediately above, no communication by the employee or the Utilities of information contained in the personnel records may be made the subject of any common law civil action for libel, slander, or defamation, unless the Utilities communicates information with knowledge of its falsity or with reckless disregard of its falsity. 6.If theUtilities refuses to comply with the personnel record statutes, employees and former employees may bring a civil cause of action seeking to compel compliance and may recover actual damages plus costs for a violation of the statutes. In addition, the Minnesota Department of Labor & Industry can enforce the statutes and seek additional remedies and impose fines. 7.The Utilities may not retaliate against an employee for asserting the rights or seeking the remedies described above. Employers that retaliate against employees for exercising the rights or remedies described above may be liable for actual damages, back 2 April 2021 77 pay, reinstatement, costs, attorneys' fees and other make whole relief. In addition, the Minnesota Department of Labor & Industry may seek additional remedies and impose fines. 8.Information that properly belongs in the employee's personnel record, as defined in the statute, which is omitted from the personnel record provided by the Utilities to the employee may not be used by the Utilities in certain legal proceedings including administrative, judicial or quasi-judicial proceedings, unless the Utilities did not intentionally omit the information and the employee is given a reasonable opportunity to review the omitted information prior to its use. 3 April 2021 78 GENERAL WORKPLACE POLICIES 2. OPEN DOOR POLICY During your employment with the Utilities you may have certain concerns, such as an issue, suggestion, complaint, or question, about your job, your working conditions or some related matter. We strongly encourage you to raise any suchconcerns to Utilities management, so that we will have the benefit of your input on the matter and you will have the benefit of our best efforts to address any concerns you might have. In addition, you are required to report any conduct in the workplace or related to the Utilities that you believe is illegal, and to ask questions if you are not sure whether any particular conduct is legal or appropriate. Please also see the discussion under the Whistleblower Policy in this Handbook. Anyone who fails to report a known or suspected violation of law, regulation or internal policy may be considered to have committed an equally serious violation. That individual may be subject to corrective and/or disciplinary action, up to and including discharge. Under this Open Door Policy, we ask that you first raise any concern about your employment or the workplace with your immediate supervisor, if possible, and follow the steps below to have your concerns addressed. (Please note that issues of harassment should be 1.If you have any concern about any aspect of employment with the Utilities or with the as possible. In most cases your immediate supervisor will be the person in the best position to address your concerns. The supervisor and the Utilities will make every effort to keep the matter confidential to the extent possible within the confines of the rights and obligations of you and the Utilities. 2.If for some reason you are not comfortable discussing your concerns with your immediate supervisor, choose another Utilities manager or Director with whom to discuss your concerns. Again, he/she willmake every effort to keep the matter confidential to the extent possible. 3. Resources Representative. The Utilities strictly prohibits retaliation or reprisal of any kind against an employee who makes a good faith report regarding a known, or suspected, violation or concern regarding any law. 4 April 2021 79 3. EQUAL EMPLOYMENT OPPORTUNITY The Utilities pledges its best efforts to avoid discrimination against any employee or applicant for employment because of race, color, creed, religion, sex, sexual orientation, gender identity, age, national origin, marital status, familial status, pregnancy, genetic information, veteran status, status with regard to public assistance, disability, status as a patient enrolled in the state of Minnesota medical marijuana registry program or an enrolled patient's positive drug test for marijuana, or any other status that may be protected by state or federal law. The Utilities prohibits discrimination against and harassment of any employee or job applicant on the basis of protected class status. Employees who participate in discrimination in violation of this Policy are subject to discipline up to and including termination. Retaliation against any employee for making a good faith complaint under this Policy or for assisting with investigations of complaints made under this Policy is also strictly prohibited. Any person who feels that he/she has experienced discrimination or harassment in violation of law and/or this Policy should immediately contact his/her supervisor, the Human Resources Representative, and/or any Utilities manager or Director. Any manager or Director who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. 4. DISABILITY ACCOMMODATION The Utilities is committed to providing reasonable accommodation, as appropriate, for qualified employees who have disabilities and for health conditions related to an eligible -birth, or related health conditions. An employee who believes that he or she requires an accommodation due to a disability, pregnancy or child birth in order to perform the essential functions of his or her position should so advise his or her immediate supervisor, another Utilities manager or Director, or the Human Resources Representative. We ask that this request be made in writing. On receipt of a reasonable accommodation request, the Utilities will engage in an interactive process with the employee to determine if the employee is entitled to a reasonable accommodation and if one can be granted without creating an undue hardship for the Utilities. The Utilities reserves the right to request medical or other certification of the need for the accommodation in accordance with applicable law. Retaliation against any individual for making a good faith complaint under this Equal Employment Opportunity/Disability Accommodation policy, for opposing discrimination, or for participating in an investigation of any claim regarding discrimination or disability accommodation is strictly prohibited. 5 April 2021 80 If you feel that you have experienced such retaliation, you should follow the Reporting Procedure outlined above in the Open Door Policy. Any manager or Director who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. 5. HARASSMENT PROHIBITED All Utilities employees have a right to work in an environment free from discrimination and intimidation, including harassment. The mission of the Utilities is best accomplished in an atmosphere of professionalism that in turn is supported by mutual respect and trust. The Utilities expects all employees to work toward this goal. Harassment based on a identity, disability, age, marital status, geneticinformation, status with regard to public assistance, veteran status or any other protected class status may be unlawful and is strictly prohibited by the Utilities. Harassment consists of unwelcome co national origin, sex, sexual orientation, gender identity, disability, age, marital status, genetic information, status with regard to public assistance, veteran status, or any other protected class status that is interfering with your job performance, or creating an intimidating, hostile, or offensive work environment; or when submission to such conduct is: a condition of employment; or a basis for an employment decision affecting your job. One form of prohibited harassment is sexual harassment. Sexual harassment includes unwelcome sexual advances, requests for sexual favors, sexually motivated physical contact or other verbal or physical conduct or communication of a sexual nature that is interferingwith your job performance, or creating an intimidating, hostile, or offensive work environment; or when submission to such conduct is made: a condition of employment; or a basis for an employment decision affecting your job. The Utilities prohibits sexualharassment of any type and in any form, including verbal, physical, and visual harassment. Some examples of conduct that may be sexual harassment include: use of offensive or demeaning terms that have sexual connotations; 6 April 2021 81 telling suggestive jokes or stories and conversations about sexual exploits, sexual preferences, and desires; jokes, cartoons, pictures, objects or stories that have a sexual content; threa advancement or other terms and conditions of employment are unwelcome sexual advances; repeated, unwelcome sexual flirtations, propositions, or invitations to social engagements; or unwelcome and objectionable physical contact or physical proximity. The Utilities prohibits harassment of any type or form. This policy prohibits same sex harassment as well as harassment by members of the opposite sex. In addition, this policy prohibits sexual harassment and any other form of harassment by any individual, including Utilities managers, employees, co-workers, and third parties such as clients, elected officials, consultants The Utilities wants to resolve any problems, but it can do so only if it is aware of them. The Utilities encourages any individual who believes he/she is being harassed to report any and all incidents of perceived harassment. If at any time you feel you are being harassed, you should immediatelycontact: your supervisor; and/or another Utilities manager or Director (including any superintendent of the Utilities or other representative as defined in Section 24of this Handbook); and/or the Human Resources Representative. Any Utilities manager or Director or other person who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. Your report of harassment may be oral or written; in either case, it is important that you state that your report is being made under this harassment policy, or that it concerns harassment. You may choose to whom you make the report; that choice, however, must be made from the list of individuals named above. 7 April 2021 82 The Utilities will promptly investigate harassment complaints as appropriate, and take other appropriate action. Any person who is found to have committed prohibited harassment will be subject to corrective action up to and including termination. The Utilities will strive to protect the confidentiality of information the Utilities receives pursuant to this policy to the extent feasible and to the extent permitted by law. Retaliation against any individual for making a good faith complaint under this policy, for opposing harassment, or for participating in an investigation of any claim regarding harassment or inappropriate behavior is strictly prohibited. If you feel that you have experienced such retaliation, you should follow the Reporting Procedure outlined in this policy. Any questions about this policy or any related matter should be referred to the Human Resources Representative or any Utilities manager or Director. 6. BUSINESS CONDUCT In accepting employment with the Utilities, employees become its representatives to the public and are responsible for assisting and serving the customers for whom they work. er Municipal Utilities. The values of Elk River Municipal Utilities -ethics, open and honest communication, maintaining a positive workplace for employees, and serving customers must guide our daily business activities. We strive for and take individual responsibility for ethical behavior not only because it is the right thing to do, but also because it is a fundamental value in public services. Unacceptable conduct consists of any act or omission that, in the business judgment of Elk River MunicipalUtilities, significantly departs from expected standards of behavior affecting the workplace. Some examples of unacceptable conduct include, but are not limited to: 1. 2.Not rendering prompt and courteous service to customers and the public at all times. 3.Not maintaining courtesy and professionalism towards other employees. 4.Unauthorized possession of Utilities property. 5.Falsifying timekeeping records or any other Utilities records. 6. 7. 8.Fighting or threatening violence in the workplace. 9.Negligence or improper conduct leading to damage of employer-owned or customer-owned property. 8 April 2021 83 10.Insubordination or other disrespectful conduct, including failing to respond to warnings or directives to improve conduct or performance. 11.Violation of safety or health rules. 12.Sexual or other unlawful or unwelcome harassment. 13.Unauthorized possession of firearms or any object that could be considered a 14.Excessive absenteeism or any absence without reasonable notice. 15.Unauthorized disclosure of business secrets or confidential information. 16.Misuse of Utilities resources. 17.Any other behavior unacceptable to Utilities management or any conduct inconsistent with the policies in this Handbook or the rules, practices or standards of the Utilities. All employees have a personal responsibility to report any behaviors or practices that may constitute unacceptable conduct under this policy. Such conduct may risk our future success. If you have any concerns or questions, discuss them with the Human Resources Representative, your supervisor or any Utilities manager or Director. These concerns will be treated confidentially (to the extent possible) and with high priority. 7. ETHICS, GIFTS AND CONFLICTS OF INTEREST Utilities employees shall not use their official position for personal gain, engage in any business or transaction or have a financial interest, direct or indirect, which is in conflict with the proper performance of their official duties. Utilities employees must scrupulously avoid anyactivities that suggest a conflict of interest between their private interests and Utilities responsibilities. Employees shall not accept, either directly or indirectly, any money, property, gift, gratuity, reward, loan, fee, discount, or special consideration or special accommodation from any vendor or potential vendor to the Utilities or the City of Elk River, or that arises from or is offered because of their employment or any activity connected with their employment with the Utilities. 8. EMPLOYMENT OF RELATIVES It is generally the policy of the Utilities not to employ relatives or cohabitants of current employees or Utilities Commissioners. The purpose of this policy is to prevent conflicts of interest, the appearance of such conflicts, undue i employment, and distraction from workplace productivity and safety. Occasional exceptions may be made to this general policy for legitimate business reasons in the discretion of the Utilities; provided, however, that in no event will relatives or cohabitants of this policy includes parent, marital or non-marital domestic spouse, sibling, child and step-child, grandparent, grandchild, parent-in-law, a person for whom the employee is a 9 April 2021 84 legal guardian, first cousin, sibling-in-law, son/daughter-in-law, niece/nephew, and aunt/uncle. 9. WHISTLEBLOWERS Pursuant to Minn. Stat. § 181.932, Elk River Municipal Utilities will not discharge, discipline, threaten, or otherwise discriminate against, or penalize an employee regarding because: a.The employee, or a person acting on behalf of any employee, in good faith, reports a violation or suspected violation of any federal or state law or rule adopted pursuant to law to the Utilities or to any governmental body or law enforcement official; b.The employee is requested by a public body or office to participate in an investigation, hearing, inquiry; or c. has an objective basis in fact to believe violates any State or Federal law or rule regulation adopted pursuant to law and the employee informs the Utilities that the order is being refused for that reason. The Utilities will make reasonable efforts to preserve as confidential the identity of an employee making a report under this policy to the extent feasible and consistent with applicable law. Any Utilities manager or Director who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. Employees shall not make any statements or disclosures pursuant to this section knowing that they are false or that they are in reckless disregard of the truth. This section does not permit disclosures that would violate federal or state law or diminish or impair the right of any person to the continued protection of confidentiality or communications provided by common law. 10. WAGE INFORMATION Employees working for the Utilities, or living, in Minnesota have the right, under Minn. wages that have been voluntarily disclosed by that employee.In addition, regardless of location, employees who are not managers or supervisors also have these rights.An employee does not, however, have the right to disclose to a competitor of the Utilities or to any other person any wage information regarding other employees of the Utilities that he or she has learned in the course of performing job duties that involve access to confidential and private information about employees. 10 April 2021 85 The Utilities shall not require an employee to agree to give up his or her wage disclosure rights as a condition of employment, to sign any document that purports to deny an employee his or her wage disclosure rights, or take any retaliatory or other adverse employment action against an employee for exercising his or her wage disclosure rights. A copy of Minn. Stat. §181.172 can be obtained from Human Resources.§181.172 permits a civil cause of action for a violation of the statute and, in any such action, the court may, if found appropriate, order job reinstatement, back pay, restoration of lost service credit, and the expungement of adverse records. 11. WEAPONS PROHIBITED Elk River Municipal Utilities prohibits all employees from carrying or possessing firearms or other weapons while acting in the course and scope of their employment for the Utilities. Carrying or possessing firearms or weapons in Utilities vehicles is also prohibited. This policy extends to any situation in which employees are acting in the course and scope of their employment including while utilizing personal vehicles or attending work-related training. However, it is not a violation of this policy to lawfully carry a firearm in a personal vehicle that is lawfully encased and secured. Employees may be disciplined for violations of this policy up to and including termination of employment. A narrow exception is made to this policy, which is applicable only in connection with attendance at the Both of these events are held at the MMUA Training Center in Marshall, MN. An employee is not prohibited from carrying or possessing a firearm or other appropriate weapon in a situation where, in connection with his or her Utilities employment, the employee is using a Utilities vehicle while attending MMUA Underground School or MMUA Overhead School --- participation in the MMUA Underground School or MMUA Overhead Schoolincludes a hunting or target-shooting activity, and provided that the employee is otherwise lawfully permitted to carry and possess a firearm. This exception applies only for the duration of 12. EMPLOYEE SAFETY Safety is of paramount importance to the Utilities. Allemployees and managers must follow the regulations and laws of the State of Minnesota and rules of the Utilities governing the safety of employees and the public. If employees have questions or concerns about issues affecting safety, they should immediately discuss them with their supervisor, any Utilities manager or Director, the Human Resources Representative, or the relevant public safety authority. 11 April 2021 86 Employees are required to report accidents resulting in personal injuries and/or vehicle, equipment, orproperty damage to their supervisor immediately. Personal Injuries. Immediately report to your supervisor all accidents and injuries occurring within the course of your employment. The s Report of Injury Form to the Human Resources Representative within twenty-four (24) hours of receiving such report from you. -Vehicle, equipment, or property damage accidents. Immediately report to your supervisor all damage to Utilities property. The supervisor Finance Manager within twenty-four (24) hours of the time of the damage or accident. A copy of the Minnesota Motor Vehicle Accident Report must be submitted for all vehicleaccidents. The Utilities will provide necessary safety equipment to employees. This may include: One pair of safety glasses at the time of employment. The employee shall provide the correct prescription for the safety glasses. The Utilities will pay thecost of new safety lenses, upon a change in the prescription. If needed, frames will be replaced as needed contingent upon supervisor approval. Safety glasses that are broken or damaged while the employee is on the job will be replaced by the Utilities. 13. DRUG TESTING Applicants and Utilities employees are subject to certain kinds of drug testing in accordance with applicable law and Utilities policy. Separate policies are maintained for CDL drivers and for other employees and are distributed at the start of employment and available upon request from Human Resources and the Administrations Director. 14. EXPOSURE TO HAZARDOUS SUBSTANCES Any employee routinely exposed to hazardous substances or harmful physical agents as defined in the Minnesota Employee Right to Know Act (M INN.S TAT. § 182.675) shall be trained before being assigned or reassigned work exposing the employee to such substances or agentsand shall be given training annually thereafter. Training shall include an explanation of how and where information about hazards is stored in the work place, how the hazards are labeled, and where to obtain specific information. The supervisor (or other designee) shall provide for such training and for compliance with the Minnesota Employee Right to Know Act, including the establishment of specific policies to insure compliance with the state law and regulations. An employee acting in good faith has the right to refuse 12 April 2021 87 to work under conditions which the employee reasonably believes present an imminent danger of death or serious physical harm to the employee. 15. SOLICITATION AND DISTRIBUTION The Utilities intends to establish and maintain a safe and productive business environment and to prevent interference with the work of its employees. This policy prohibits solicitation and the distribution of literature on Utilities property by non-employees. In addition, this policy addresses the limited circumstances under which solicitation and the distribution of literature on Utilities property by employees will be permitted, and it addresses the wearing and display of items, posting material on Utilities bulletin boards, and certain uses of the Utiliti The term solicitationmeans any oral or electronic communication that encourages, advocates, demands, or requests any position or action or contribution of money, time, effort, personal involvement or membership in any organization or the sale or purchase of any merchandise or service. The term distributionmeans posting, handing out, or otherwise distributing any written material in hard copy. Non-employees of the Utilities are strictly prohibited from engaging on Utilities premises in: i) trespassing; ii) the solicitation of any person; and iii) the distribution of any written material. Any violation or attempted violation of this policy by a non-employee should be reported immediately to the on-site supervisor. Employees are prohibited from solicitation, for any purpose, during the working time of any employee involved in making or receiving the solicitation. Employees are prohibited from distribution of written material in any work area at all times. Employees are also prohibited from distributing written material anywhere during the working time of any employee actively engaged in the distribution. This policy does not prohibit an employee from performing solicitation or distribution in a non-work area on behalf of a third party that is not engaged in commercial, for-profit, or political activity, provided the employee has received the advance approval of the on-site supervisor to engage in such solicitation or distribution. 13 April 2021 88 Utilities Bulletin Boards.The Utilities in its discretion may permit employees to distribute written material by posting on Utilities bulletin boards in accordance with this policy, provided that any material for such posting must be reviewed and approved in advance by a Utilities manager or Director, who may consult with the Human Resources Representative before making a decision whether or not to allow the posting. Solicitation and Distribution on Utilities Computer and E-Mail Systems. Employees and non-employees are prohibited from using Utilities computer systems and other property and resources, including the Utilities e-mail system, for solicitation or distribution, except in connection with a Utilities-sponsored activity or, with advance approval of the on-site supervisor, on behalf of a third party that is not engaged in commercial, for-profit, or political activity. Any employee in violation of this policy will be subject to disciplinary action up to and includingdischarge. 16. ELECTRONIC COMMUNICATIONS: INTERNET, E-MAIL, AND SOCIAL MEDIA This policy covers all types of electronic communications. All Utilities computers, software, servers, computer systems, cell phones and telephone systems and other electroni Utilities business. While occasional use of these systems for personal, non-business useis acceptable, employees must demonstrate a sense of responsibility and may not abuse such privileges. whether work-related or personal, is subject to monitoring and review by the Utilities at any time, with or without notice or permission. Employees should have no expectation of privacy in the use of these systems. The use of passwords on these systems does not mean that messages stored on them are private or confidential, either from the Utilities or others. Electronic Communications Systems, including e-mail, voice-mail, Internet and social media, whether such usage or communications ar remote location. This policy also covers electronic communications not done in, on, or employee. Violations of this policy may result in discipline, up to and including termination. 14 April 2021 89 transmitting, retrieving orstoring any communications of a discriminatory or harassing nature, derogatory to an individual or group, obscene, or which are of a defamatory or purpose which is illegal or against Utilities policy. -mail or voice-mail messages, except pursuant to direction from a Utilities manager or Director for the purposes specified above. Employees may not use the e-mail or voice-mail systems in a way that causes congestion systems. In general, the Utilities encourages the use of e-mail and other available electronic communications with residents, consultants, and others as a means of providing services more effectively and efficiently. Internet e- Tact counts. Humor might not work. Attempts at humor in electronic communications are especially difficult to carry off successfully, so be intent clear in written communications. yourself or someone else, and refrain from emotional responses. Do not communicate with residents, consultants or others using e-mail without first obtaining their consent to email communication. Employees at all times must use discretion in communicating sensitive information and should select communications methods that will protect the confidential and/or sensitive nature of such information. attributable to the Utilities. Do not send electronic communications that you would not send, or would not be authorized to send, over Utilities letterhead. other electronic forums except for approved Utilities business, professional development, or business development purposes. 15 April 2021 90 not be used to access pornographic or obscene material or other offensive or inappropriate content. Internet access is provided primarily for you to retrieveinformation. Do not use the ECS to postinformation, comments or statements, except for prior-approved Utilities business, professional development or Utilities business development purposes. An Internet site may request information about you in order to build a user profile or mailing list. Refuse any such requests when using the enhancement of software. Do not make any purchases or access a web site that charges a fee, except for approved Utilities business purposes. Employees may not send electronic communications over the ECS that attempt to hide the identity of the sender or that represent the sender as someone else or someone from a different Utilities or a company. Employees must respect all copyrights and intellectual property rights etrieve, modify or forward copyrighted, patented or trademarked materials except as permitted by the owner or as a single copy for reference use only. Internet and other ECS usage is not confidential. The Utilities receives detailed monthly reports on Internet usage by individual employees and The Utilities uses the Internet for a number ofkey Utilities functions.To ensure sufficient bandwidth to perform these functions, the Utilities has implemented a variety of bandwidth conservation measures. These measures include blocking websites that have no instructional or administrative value.Employees may not use Internet radio stations for casual listening and/orbackground music.Employees may not download music or video files from the Internet. Employees who violate any of the guidelines may be subject to disciplinary action including, but not limited to, written warnings, revocation of access privileges and termination of employment. 17. SUPPLEMENTAL EMPLOYMENT The Utilities does not restrict employees from engaging in outside employment. However, the Utilities expects regular full-time employees to consider Utilities work their primary employment. No Utilities employee may engage in outside employment that interferes 16 April 2021 91 with the performance of his/her duties with the Utilities, that represents a conflict of interest, or tha detrimental to the Utilities and his/her position, the employee may be asked to discontinue the outside employment. If an employee is asked to discontinue outside employment and fails to do so, he/she may be subject to discipline up to and including termination. Employees are allowed to participate as a part-time paid firefighter in a Fire Department. A non-exempt employee will be allowed to respond to fire calls as approved and determined by his/her department supervisor, based on the work assignments and responsibilities of the employee and department. Non-exempt employees responding to fire calls during scheduled work hours will need to use vacation time for time away from work, and exempt employees need to use vacation time ormake-up time for the same scenario. An employee may not respond to fire calls while on-call for the Utilities. 18. REPORT OF PERSONNEL CHANGES The Utilities attempts to maintain complete and accurate personnel information on its employees. It is the responsibility of each employee to notify the office of the Utilities when changes occur, including: Name (through marriage or otherwise); Address; Beneficiaries for life insurance and retirement; Telephone number; Person to contact in case of emergency; or Other changes which may affect benefits coverage. 19. ATTENDANCE Regular attendance is an essential function of every job with the Utilities. Every Utilities employee has an important role to play in maintaining a productive workplace. Therefore, it is essential that all employees report to work as scheduled every day. Unsatisfactory attendance, including reporting late to work and leaving work early may result in disciplinary action up to and including discharge. If an employee must be absent from work for any reason, other than approved time off, the employee must notify his/her immediate supervisor at least thirty (30) minutes prior to the start of his/her normal working hours. If an emergency prevents the employee from notifying his/her supervisor at such time, the employee must call his/her immediate supervisor as soon as possible during the workday. 17 April 2021 92 20. DISCIPLINE, DISMISSAL & LAY OFF .The Utilities retains the right to take disciplinary and other action as it believes appropriate to manage employee performance and workplace conduct. The nature andseverity of the issue and the circumstances as a whole. Examples of discipline and other action that may be taken to manage performance and workplace conduct include, but are not limited to: Documented Coaching and Counseling Oral reprimand Written reprimand Performance Improvement Plan Suspension Demotion Termination. Discipline and other action may be used in any order or combination in the discretion of the Utilities. In some cases, one or more disciplinary actions will be taken before termination; in other cases, termination will be immediate. While the Utilities strives for consistency, the level of discipline taken in any given case does not establish a controlling precedent for futurecircumstances. .All new employees shall be on probation for a period of one hundred eighty (180) days. Continued employment during this period shall rest solely with the discretion of the Utilities Commission. After that period, the employee shall attain regular status subject to the following: Employees on regular status may be dismissed only for cause, which may include, but is not limited to, the following: Conduct in violation of or inconsistent with Utilities policy, including but not limited to any and all policies set forth in this Handbook; conduct or language that is improper or inappropriate in the discretion of the Utilities; insubordination; failure to do the work assigned in a manner satisfactory to the Utilities;dishonesty or stealing; and the sale, transfer of, or possession, or being under the influence, of intoxicating beverages or controlled or mood altering substances while on the job. .The Utilities reserves the right and sole discretion to eliminate positions and/or reduce the hours associated with a position for any legitimate business reason, with or without cause. 18 April 2021 93 21. JOB POSTING a prominent location to inform employees of the vacancy. Employees in good standing that wish to be considered for the position are encouraged to contact the appropriate decision-maker(s) indicated on the posting. The Utilities may also advertise the vacancy to attract external candidates. The Utilities retains all its managerial rights and has the sole discretion to decide which candidate is best qualified to fill a vacant position, whether or not the candidate is a current Utilities employee. 22. PERFORMANCE REVIEWS performance review on an annual basis. Employee performance,however, may be coached or reviewed formally or informally at any time. Performance reviews are an opportunity for employees, management, and the Utilities to emplo Ensure that quality services are provided to the public at the least possible cost; Motivate and develop employees to their fullest potential; Clarify roles and mutual expectations of supervisors and employees; Promote open and ongoing communication between employees at all levels, including feedback from subordinates to supervisors; and Assist in determination of whether employees are meeting the performance standards for their position. The performance review will usually be documented in writing as well as delivered orally to the employee in person. Completed performance review forms should be signed by the employee and the supervisor or other Utilities manager, Director or other representative delivering the review to the employee. These completed forms are generally maintained The Utilities usesa Performance Metrics Incentive system to annually award performance- based compensationto eligible employees (those currently employed who are in good standing). An employee must remain employed by the Utilitiesat the time such award is to be made in order to receive the incentive. 19 April 2021 94 WAGES AND HOURS 23.WORK HOURS, OVERTIME, AND COMPENSATORY TIME For purposes of timekeeping and overtime calculations, the regular workweek at the Utilities runs from Tuesday through Monday. Non-exempt employees are paid on the basis of hours worked. Exempt employees are paid on a salary basis; their compensation is not based on the number of hours they work. Overtime & Overtime Compensation Overtime is earned and compensated as follows. All non-exempt employees earn overtime for all time worked in excess of forty (40) hours during the workweek (Tuesday Monday). Regular field workers earn overtime for regular work performed in excess of eight (8) hours in a day. Earned overtime will be compensated a rate equivalent to one and one-half times the pay. Generally, overtime compensation is paid directly to the employee on their regular payroll check for the period in which the overtime is earned. Alternatively, for up to 40 hours of earned overtime per year, non-exempt employees may elect to receive and accrue overtime pay. Comp Time is accrued and paid at the same rate as other earned overtime, i.e., at one and a half timesregular rateof pay; or two times the regular rate for time worked on Sundays or designated holidays. Receipt and Use of Comp Time is explained inmore detail below. Note. Further, if a field workeruses sick or vacation time during the regular eight hour day, this will not affect the earning of overtime for those hours worked in excess of the regular work day. Also, when a field worker is mandated to start work prior to the normal scheduled work day, the hours worked outside of the regular scheduled workday will be paid at a rate of one and one- regular rate for time worked on Sundays or designated holidays; orthe employee may elect to accrue Comp Time for the earned overtime as described below. 20 April 2021 95 The eight hour and double time provisions above do not apply to travel and training time spent away from the regular workplace,but the forty hour overtime pay provision does apply in all cases where an employee is engaged in activity related to and/or required in connection with his or her Utilities employment. Exempt employees are salaried and do not earn or receive overtime or, in turn, Comp Time. Compensatory Time pay. Comp Time is accrued at the rate of one and one-half hours (or, two hours for overtime earned for work on Sundays or designated holidays) for each hour of overtime earned. Comp Time may be accrued and taken in lieu of direct overtime pay in accordance with the following rules. When an employee earns overtimethey may elect to accrue Comp Time in lieu of direct pay for the overtime. Accrual of Comp Time is subject to a cap of 40 hours per calendar year. Once an employee has accrued 40 hours of Comp Time in a calendar year, no further Comp Time may accrue in that calendar year, even if the employee has used some or all of the 40 hours previously accrued. Once the 40 hour cap is reached, all further earned overtime will be paid directly on the paycheck for the period in which it is earned. When an employee elects Comp Time they will not receive any pay for the hour of overtime worked on their paycheck for the period in which the overtime is earned. Instead, the employee will accrue one and a half hours (or, two hours for overtime earned for work on Sundays or designated holidays) of Comp Time to Under no circumstances will Comp Time ever be forfeited. Accrued Comp Time that has not been used by December 15 will be paid out in full on the last payroll check of the calendar year. Under no circumstances will Comp Time carry over to a following calendar year. In order to elect to accrue Comp Time in lieu of receiving direct overtime pay in the current payroll period, an employ accrue as Comp Time in lieu of direct overtime pay. In order to use Comp Time, employees are to follow the same procedures as apply to other paid time off and leave requests, including making specific arrangements with their supervisor. Use of Comp Time is subject at all times to the operating needs of the Utilities. 21 April 2021 96 If at the time an employee separates from employment with the Utilities they have accrued unused Comp Time, all such Comp Time will be paid out at the hourly pay rate the employee is earning at the time of separation. 24. EMPLOYEE CLASSIFICATIONS The following definitions are provided to assist employees in understanding their employment classification and benefits eligibility. Although employees generally will be classified as one of the following, they should be aware that their classification may change at any time as the Utilities considers appropriate. All employees are designated as either non-exempt or exempt from federal and state wage and hour laws. Non-exempt employees are covered by specific provisions of the wage and hour laws, including overtime pay. Exempt employees are excluded from specific provisions of the wage and hour laws, including the overtime provisions. Generally, exempt employees are engaged in managerial, professional, administrative, or executive positions and are paid on a salaried basis. It is our policy to fully comply with federal and state wage and hour laws. In keeping with this commitment, we will pay exempt employees their full salary (or salary plus vacation to equal the amount of the full salary) for any workweek in which they perform work, regardless of the number ofdays or hours worked, subject only to deductions that are permitted by law. Full day deductions from pay that are permitted by law include, for example, deductions for personal time off, sick days before or after eligibility for paid sick leave, or for infractions of written workplace conduct rules including but not limited to any rule or policy set forth in this Handbook. Full or partial day deductions may be made from the salaries of exempt employees for infractions of safety rules of major significance and in certain other limited circumstances. Employees are classified according to the following definitions: .A regular full-time employee typically works 40 or more hours per week, and is not classified as a temporary worker. .A regular part-time employee typically works fewer than 40 hours per week, and is not classified as a temporary worker. .An employee whose regular assigned position involves facilities. .An employee whose duties result in exclusion of the e under the minimum wage and/or overtime provisions of the wage and hour laws. 22 April 2021 97 .An employee whose duties result in coverage of the and hour laws. .Any employee of the Utilities, or other individual identified by the Commission, who is a Utilities supervisor, superintendent, manager, director, representative or other individual who is generally identified to employees by Utilities policy, practice or communication as having managerial, supervisory, or administrative authority to act on behalf of the Utilities, regardless of whether such organizational structure. .A temporary worker typically is hired for a specific period of time. Generally, temporary workers are hired as interim replacements, to supplement the work force, and/or to assist with specific projects. Temporary workers often will be informed of an estimated duration of their assignment, although either the worker or the Utilities may end the work relationship at any time. Temporary work that continues beyond an estimated duration in no way tatus. Temporary workers retain their temporary status unless and until they are specifically notified by the Utilities of a change. 25. TIME REPORTING POLICY The goal of the time reporting system is the accurate and timely reporting of time worked (by job or account) and time off (by category). This is essential for (1) guaranteeing that employees are paid correctly and that their leave accumulations are accurate, (2) monitoring actual performance against budgetary goals, and (3) ensuring labor costs are properly reported. Each employee is responsible for the accurate submission of his or her own personal time with this time reporting policy. Non-exempt employees are required to record and submit the following on their timecard: Amount of Time Worked in increments of the nearest one-quarter hour; Description of the activities performed during the time worked; Identification of the account to be charged (accounting system designation); and The work order(s) to which the time applies (as appropriate). 23 April 2021 98 The purpose of the description of activities during the time worked is to document for employee performance and client acc was spent. Work orders are utilized for specific projects to track time and labor for billing purposes, or capitalization projects. Non-exempt employees are required to fill out their timecards daily. It is preferred that employees fill out their timecards at the end of each completed work day, but timecards may be completed within the first hour of arriving at work on the subsequent work day. This is not intended to conflict with payroll deadlines for paperwork. Timecards maybe checked periodically throughout the pay period for completeness and accuracy. It is understood that timecards must be available for, and are subject to Field workersgenerally will receive one fifteen minutepaid break in the morning and one in the afternoon; and will receive a 30 minute unpaid lunch break during each shift. Office employees receive a 60 minute break for lunch, 30 minutes of which is paid in lieu of having two fifteen minute breaks, morning and afternoon. The other 30 minutes of the for important information aboutpay practices affecting unpaid lunch breaks. Non-exempt employees are responsible for, and must take steps to ensure, the accuracy and completeness of time reporting data collected. This is critically important because the Utilities relies on such submissions in carrying out its duty to properly pay wages and other forms of compensation. Furthermore, knowingly submitting or approving inaccurate time reporting data is a violation of policy and may subject the person to disciplinary action. PLEASE NOTE:By submitting time reporting data a non-exempt employee is attesting to the accuracy of the time data reflected on the timecard and/or in the report. PLEASE NOTE FURTHER:Because of the regularity of our break and work schedules, the Utilities automatically deductsscheduled unpaid lunch breaks. If an employee does not receive the 30 minute unpaid lunch break on any given shift, the Utilities will pay you for that 30 minutes. We can do so, however, only if you notify us that you did not get your break. It is your responsibility to provide this notice to your supervisor. A pattern of not taking unpaid lunch breaks may subject an employee to discipline; but it will never result in the Utilities failing or refusing to pay for such time. 24 April 2021 99 Each non-exempt employee must accurately record and properly report all time spent performing work for the Utilities, regardless of the location where such work is performed. Employees generally should not perform work at times or places outside of the times and places they are scheduled to work by the Utilities. If a need for work outside of scheduled times or places is, or should be, anticipated, the employee should seek permission to perform such work from Utilities management in advance, and if permission is not secured in advance such work should generally not be performed. Performing work outside of scheduled and approved times and places may result in discipline; it shall not under any circumstances, however, result in an employee not being paid for time spent performing Utilities work. In the case of a non-exempt employee who is on call, the on call stipend paid to the employee covers all compensation due for calls taken as to which there is no call out. If unanticipated, time-sensitive, or urgent work needs to be performed at times and/or places outside of those scheduled by the Utilities, the non-exempt employee should perform only so much of the work as is necessary to address the immediate need. Regardless of whether work is anticipated or of an urgent nature, and regardless of whether advance permission has been received to do such work or not, all time spent by a non- exempt employee actually performing Utilities work must be accurately recorded and properly reported to Utilities management. Further to the Special Note above: Working Remotely Non-exempt employees who wish to work remotely (other than field employees whose data without first obtaining such permission. Any and all time worked remotely, including time spent accessing Utilities systems or data for the benefit of the employer, must be recorded and reported to the Utilities in order to assure proper compensation, in accordance with this Time Reporting Policy and the Fair Pay Policy below in Section 26. 26. FAIR PAY POLICY is committed to fair compensation for its employees as explained in this Fair Pay Policy. Specifically, it is the policy and practice of the Employerto accurately compensate employees and to do so in compliance with all applicable state and federal laws. The Utilitieswill never knowingly fail or refuse to pay an employee the full amount 25 April 2021 100 of compensation to which he or she is entitled by law for work performed on behalf of the Utilities. ALL EMPLOYEES Protection of Employee Rights The Employer will protect the right of each employee to receive compensation according to the law. Violations of this Fair Pay Policy, whether by a managerial or non-managerial employee, may result in disciplinary action, if appropriate under the circumstances, up to and including termination of employment. The Employer will not tolerate or allow any form of retaliation against individuals who report alleged or suspected investigation of such reports. Retaliation is unacceptable, and any form of retaliation in violation of this policy will result in disciplinary action, up to and including termination. Record Your Time And Review Your Pay Stub To ensure that you are paid properly for all time worked and that no improper deductions are made, you must record correctly all work time and review your paychecks promptly to identify and to report all errors. The Employer makes every effort to ensure that its employees are paid correctly. Occasionally, however, inadvertent mistakes can happen. When mistakes happen, the Employer will promptly make any corrections necessary to provide you with the pay to which you were entitled and as otherwise required by law. To assist the Employer in its efforts, please review your pay stub when you receive it to make sure it is correct. If you believe a mistake has occurred or if you have any questions, please use the following procedure. How to Raise a Question or Concern about your Pay or a Payroll Deduction If you have questions about your pay or any deduction from your pay, please immediately contact your supervisor/manager. If you believe your paycheck has been subjected to an improper deduction or that the pay you have received does not accurately reflectthe compensation you are entitled to for your work, you should immediately report the matter to your supervisor/manager, the Finance Manager, or the Payroll Specialist. The Employer will fully investigate every such report, including by reviewing appropriate time and payroll records and interviewing persons responsible for payroll and/or payroll deductions. If you have been paid incorrectly or if the Employer determines that a deduction was improperly made, the Employer will reimburse you as promptly aspossible, which will be no later than two pay periods from the time you report the suspected problem. The individual(s) responsible for the error will be investigated further to determine if the error was an isolated incident or whether instead it may bepart of a pattern of conduct that requires further action on the part of the Employer. 26 April 2021 101 Regular Attendance is an Essential Job Function and Your Attendance Record is a Performance Issue Regular attendance is an essential function of jobs with the Employer. The failure of any employee, whether exempt or non- standards, may result in disciplinary action up to and including termination of employment. For these and other reasons, it is important for employees to accurately record the time they work for the Employer. NON-EXEMPT EMPLOYEES If you are classified as a non-exempt employee, the Employer relies on your use of the timekeeping software to maintain an accurate record of the total hours you work each day. The timekeeping software is designed to reflect all regular and overtime hours worked, any absences, late arrivals, early departures and meal breaks. If any error or inaccuracy occurs in connection with your use of the timekeeping software it is your responsibility to notify your supervisor/manager to correct the error or inaccuracy. When you receive each pay check, please verify immediately that you were paid correctly for all regular and overtime hours worked during each work week. You should not work any hours that are not scheduled or requested of you by the Employer unless you are authorized to do so by your supervisor. Do not start work early, finish work late,work during a meal break or perform any other extra or overtime work unless you are authorized to do so and you record such time on your time card. Non-exempt employees -the--the-rk means work you perform but fail to report on your time card. Any employee who fails to report or inaccurately reports hours worked will be subject to disciplinary action, up to and including termination. any employee to falsify a time card, or to alter employee or manager to instruct another employee to incorrectly or falsely report hours worked or alter another emplo-report or over-report hours worked. If any manager or employee instructs you to either (1) incorrectly or falsely under-report or over- inaccurately or false immediately to the Payroll Specialist, the Finance Manager, or your supervisor/manager. On Call Time For Non-Exempt Employees Non-exempt employees in certain positions may be scheduled to be on call for duty of various kinds. Compensation for time spent on call by non-exempt employees is generally subject to applicable state and federal law and to the terms of any governing union contract. Similarly, compensation for time spent actually working is paid according to applicable state and federal law and to the terms of any governing union contract. 27 April 2021 102 EXEMPT EMPLOYEES Salary Basis of Compensation If you are classified as an exempt employee, you will receive a salary that is intended to compensate you for all hours worked for the Employer. This salary will be established at the time of hire or when you become classified as an exempt employee. While your salary may be subject to review and modification from time to time, such as during salary review times, the salary will be a predetermined amount that will not be subject to deductions for variations in the quantity or quality of the work you perform. Attendance and Recording Time for Exempt Employees Although exempt employees are paid on a salary basis and not by the hour, all exempt employees are nevertheless required to record all time spent working for the Employer. This is important for a variety of reasons, but it is not for the purpose of paying an exempt employee other than on a salary basis. For payroll purposes, the regular workweek for exempt employees of the Employer is defined as the week running from Tuesday morning at 12:00 a.m. to the following Monday eveningat 11:59 p.m. The regular business workday for exempt employees is generallyfrom 7:00 a.m. to 3:30 p.m. or 8:00 a.m. to 4:30 p.m., unless a manager, Director,or supervisor has specified other expectations or arrangements. The Employer generally expects that an exempt employee will work forty or more hours in each workweek. Exempt employees are required to meet On Call Time For Exempt Employees Exempt employees who are assigned on-call duty or pager duty do not receive additional pay for that duty. The Employer may, from time to time in its discretion, choose to assign certain credit or rewards to exempt employees for performing such duty. The Employer does not permit any payroll deduction unless it is approved by the Finance Manager and in compliance with applicable law. No manager or other employee of the Employer has the authority to order any deductions from an exempt empl approval of the General Manager. Federal and state law limit the deductions that may be made from the salary of an exempt employee. The Employer intends to fully and strictly comply with these limitations. Please note that these limitations concern the amount of gross salary received on the paycheck; Further explanation of how this works follows below. 28 April 2021 103 Important Definitions. Adeduction from salaryis a deduction that results in a lower Adeduction from a leave bankdoes not result in a lower account; or, in and unused vacation or sick leave. Permissible Deductions from Salary. Absent contrary state law requirements or a specific employment contract executed by a duly authorized representative of the Employer, the salary of an exempt employee may be reduced for any of the following reasons: Full day absences for personal reasons. Full day absences for sickness or disability (which absence may otherwise be paid through any sick time benefits available to the salaried employee, if any). policies and procedures. Full day disciplinary suspensions for violations of workplace safety rules of major significance. To offset amounts received as payment for jury and witness fees or military pay. The first or last week of employment in the event the employee works less than a full week. The salary of an exempt employee may also be reduced for certain types of deductions such as the employee premiums; state, federal or local taxes, social security; or, voluntary contributions to a Section 457 retirement plan. Impermissible Deductions from Salary. In any work week in which an exempt employee performs any work, the exempt be reduced for these reasons,in some circumstances: Partial day absences for personal reasons, sickness or disability. 29 April 2021 104 Absence because the facility is closed on a scheduled work day. Absences for jury duty, attendance as a witness, or military leave in any week in which you have performed any work. Any other deductions prohibited by state or federal law. vacation or sick balance for full orpartialday absences for personal reasons, sickness or disability. Deduction for the use of such leave time will not be made salaryleave bank. Questions or Concerns about This Fair Pay Policy If youhave questions or concerns about this Fair Pay Policy, please contact your supervisor/manager, any Director,or Human Resources. 27. CALL OUT TIME: REGULAR FIELD WORKERS Regular field workers who are asked to report for work outside their regular working hours shall be paid a minimum of two (2) hours each time they report for work. Scheduled work contiguous to normal working hours shall not be subject to this two (2) hour minimum reporting pay obligation. However, if a regular field worker reportsfor work before or remains after the regular eight (8) hour work day, or works on a Saturday, Sunday or Holiday, he/she will be paid at the applicable overtime rate for each hour worked over eight in a day, or on a Sunday or Holiday, as applicable. Such reporting and overtime pay is not applicable to situations involving travel or training time away from the regular hours, in which case the 40 hour overtime provision willapply. Work performed for which an employee does not report to a particular work site, such as work that can be performed on a laptop computer from a non-work site, shall not be subject to this two hour minimum reporting pay obligation. This policy does not apply to employees other than regular field workers. 28. ON-CALL Required On-Call Rotation for Regular Field Workers. Regular field workers (including linepersons, water operators, and other specifically trained field workers) are subject to a 30 April 2021 105 residency rule. These same workers are also subject to required participation in a scheduled on-call rotation. Apprentices may be excluded from the on-call rotation for up to one year from their date of hire, per management discretion. The on-call rotation is scheduled in one (1) week blocks. Residency Rule.The residency rule applies to the regular field workers who may berequired to serve on-call. The residency rule is that these employees must live within a twenty (20) mile radius of the power plant. Response Time.The following guidelines on response time apply to regular field workers in the on-call rotation schedule on a 24-hours-a-day, seven-days-a- scheduled on-call weeks. While on-call, workers must remain within the 20 mile residency radius. While on-call, workers are expected to make immediate telephone contact in response to a call. While on-call, workers are expected to urgently report to a site of need within a reasonable time, which will vary depending on the identified reason for the call. Depending on the need an on-call worker may find it necessary to call in a field partner to assist in providing appropriate and timely call response. Take Home Vehicles.Regular field workers who are part of the scheduled on-call rotation will be provided a company vehicle to take home for the exclusive purpose of responding to calls about Utilities business during the on-call block. Compensation for On-Call Time.Time spent on-call by regular field workers is not working time. In recognition of this on-call service, however, nominal compensation is paid. WeeklyCompensation for Workers in an On-Call Rotation. For workers in a regular on-call rotation, compensation of fourteen(14 rate of pay is paid, which covers an entire one (1) week block of on-call service. This compensation covers all time spent on call during the on call week,including phone or other remote triage work as to which there is no call out. Pro Rata Compensation for Workers Performing Back-Up On-Call Service. Workers not in a regular on-call rotation 31 April 2021 106 may be designated and required to serve on-call on a back- upbasis. Such workers who serve on-call for less than a full week at a time will be compensated for their on-call service on a pro rata basis for each day of on-call service, at the daily rate of 1/7 of 14 Workersnot in a regular on-call rotation who serve on call, upon designation, for a full week will receive compensation on the same basis as do workers who are in an on-call rotation. When a recognized paid holiday falls within the on-call block covered by the worker (whether a week or portion thereof), eight (8) vacationtime hours will be awarded as additional on-call compensation. Compensation for Actual Response Time.Time spent actually responding to a call that is received while a worker is serving on-call, however, is working time, and is therefore paid based Call out time.When an employee is on- on call out time pay still applies, in accordance with the terms of that policy. .Certain employees other than regular field workers, namely, theOperations Director, ElectricSuperintendent and the Water Superintendent, are subject to call response requirements for emergency preparedness and/or customer service purposes. The Operations Director, ElectricSuperintendent and the Water Superintendent are not subject to the residency rule that applies to regular field service workers. Superintendents. Electric Superintendent. The Electric Superintendent is required to be available to triage or respond on an as-needed basis to emergency calls 24 hours a day, seven days a week without rotation. Such on-call time and availability is not working time. The Electric Superintendent is not required to remain within the residency radius and does not receive additional compensation for on-call time or for actual response time. The call out time policy does not apply to the Electric Superintendent. The Electric Superintendent shall arrange for another qualified Utilities employee to be on call: 1) during his or her scheduled vacation periods; 2) when it is necessary for the Electric Superintendent to use accrued sick leave. 32 April 2021 107 Water Superintendent. The Water Superintendent is required to be available to triage or respond on an as-needed basis to emergency calls 24 hours a day, seven days a week without rotation. Such on-call time and availability is not working time. The Water Superintendent is not required to remain within the residency radius and does not receive additional compensation for on-call time or for actual response time. The call out time policy does not apply to the Water Superintendent. The Water Superintendent shall arrange for another qualified Utilities employee to be on call: 1) during his or her scheduled vacation periods; 2) when it is necessary for the Water Superintendent to use accrued sick leave. Operations Director. The Operations Director is required to be available to triage or respond on an as-needed basis to emergency calls 24 hours a day, seven days a week without rotation. Such on-call time and availability is not working time. The Operations Director is not required to remain within the residency radius and does not receive additional compensation for on-call time or for actual response time. The call out time policy does not apply to the Operations Director. The Operations Director shall arrange for another qualified Utilities employee to be on call: 1) during his or her scheduled vacation periods; 2) when it is necessary for the Operations Director to use accrued sick leave. Take Home Vehicles.Based on the expectation that they will regularly be available to respond in a timely and appropriate manner to calls about Utilities business outside of regular business hours, the Operations Director, the Electric Superintendent and the Water Superintendent, are provided Utilities vehicles to take home. These vehicles are subject to the only be used for the exclusive purpose of responding to calls about Utilities business. 29. ELECTRIC RE-CONNECT TIME Regular field workers performing electric re-connects at times other than during their scheduled work hours will be paid in accordance with the general policy on Call Out Time for Regular Field Workers. 30. STORM PAY 33 April 2021 108 Employees assigned to work at another utilities distribution system to assist with restoration following a storm, will receive time and one-half (1.5) times their regular rate of pay for all such hours worked, except hours worked on Sunday or an Elk River Municipal Utilities recognized Holiday, which shall be paid at two (2.0) times the these assignments equally with priority on maintaining proper staffing levels at Elk River Municipal Utilities. 31. LEAD PAY DIFFERENTIAL An employee who is currently a lineman shall assume the duties of a lead lineman when the lead lineman is absent from a crew, provided thatonly the most senior lineman on a The lineman assuming such duties shall receive a rate differential equal to 3% of the applicable rate of pay times the number of hours worked during which the lineman assumed such lead duties. The rate differential provided in this policy applies duringboth regular scheduled work hours and after hours. During after-hours call out, as well as at any other time, this rate differential will be paid only when the crew is full and the lead lineman is absent. 32. PAYCHECK DEDUCTIONS By law, the Utilities is required to withhold federal and state taxes, FICA and PERA from other deductions may be made upon authorization of a participating employee including the following: a. Employee share of health insuranceg. World Vision b. Credit Unionh. United Way c. PERA life insurance d.457 contributions e. Flexible benefits f. Computer Loans up to $1,200.00 (12 month term) 33. PAYCHECKS Employees are paid every two weeks. The pay period begins every other Tuesday at 12:00 a.m. and ends every other following Monday at 11:59 p.m. Payday is the Friday immediately following the end of the pay period. Employees are responsible for their paychecks upon receipt. Direct deposit is preferred but a check is available to employees upon request. 34 April 2021 109 34. NIGHTWORK REST TIME The Utilities will provide a regular field worker with one hour paid rest time for each hour worked between 10:00 p.m. and 6:00 a.m., excluding work performed during such window on Saturday or Sunday. The worker must make arrangements with his or her supervisor before taking such rest time. This nightwork rest time shall be taken during the next scheduled work shift. If thesupervisor does not release the worker to take this nightwork rest time, all hours worked by the worker on the next scheduled shift shall be paid at one notify the supervisor and obtain approval prior to taking the rest time. It is also the ure of such rest time. Nightwork rest time does not apply and is not paid in connection with travel or training time away from the regular workplace. 35. TRAVEL AND TRAINING TIME Employees are paid for time spent in training related to their positionwith the Utilities, which must be approved in advance by the supervisor. Employees will be paid for their time spent traveling in the following circumstances. 1.When a non-exempt employee is engaged in travel which keeps the employee away from home overnight andwhich cuts across a regular workday; 2.When a non-exempt employee travels to a special one-day work assignment in another city that does not require an overnight stay; 3.When a non-exempt employee spends time traveling as part of the 4.When a non-exempt employee spends time traveling between home and 5.When a non-exempt employee performs work during travel. Overtime (at one and a half times the regular rate of pay) will be paid in connection with training wage and hour policy do not apply to days involving work-related travel or training. 35 April 2021 110 BENEFITS 36. GENERAL BENEFITS This handbook provides a brief description of benefits available to eligible employees. The descriptions provided here are not intended to be comprehensive and all questions regarding eligibility and benefit levels should be directed to your supervisor so the specific plan documents can be reviewed for an answer. The plan documents govern any inconsistencies between these documents and the information provided here. Benefits and eligibility requirements are subjectto change, and such changes may not be reflected in this description.Further, to be clear, nothing in the Benefits sections or elsewhere in this Handbook creates a contract with specific terms between the Utilities and any employee. The Utilities expects to offer its benefit plans for the foreseeable future, but it reserves the right, in its sole discretion, to change, modify or eliminate them at any time, except to the extent prohibited by law. 36 April 2021 111 37. VACATION All regular full-time employees shall accrue vacation according to the following schedule: Years of Service to Accrual Rate Accrued Per Utilities Since Most Per YearPay Period Recent Date of Hire 03 years10 days3.08 hours per pay period 4 years 12 days3.69 hours per pay period 5 years13 days4.0 hours per pay period 6-9 years15 days4.62 hours per pay period 10 years16 days4.92 hours per pay period 11 years17 days5.23 hours per pay period 12 years18 days5.54 hours per pay period 13 years19 days5.85 hours per pay period 14-15 years20 days6.15 hours per pay period 16-18 years22 days6.76 hours per pay period 19 + years25 days7.69 hours per pay period Vacation days accrue each pay period as shown in the table above. Paid vacation may be w accrual rate would start July 1, 2019. 37 April 2021 112 If an employee is on leave and using vacation on a basis of less than the regular eight hour day, and so not receiving full vacation pay for each day, the accrual is calculated on a pro rata basis. Regular part-time employees accrue paid vacation under this schedule on a pro rata basis. Temporary and seasonal employees are not eligible for paid vacation. Employees must request time off for vacation as far in advance as feasible. When possible, employees willbe granted vacation time of their choice. However scheduling of vacation time is subject to the operating needs of the Utilities. Unused vacation days may be carried over from year-to-year, but only to a limited extent, as follows. Unused vacation carryover will be limited to the number of hours accrued during the previous year. Accrued vacation days beyond the carryover limit are lost. For example, if an employee with 2 years of service has accrued but not used 15 vacation days by the end of the payperiod containing his or her anniversary date, he or she will only be permitted to carryover 10 days to the next year. employment with the Utilities or for retaining a full-time equivalency percentage that is Employees who voluntarily end their employment and who give the Utilities proper (generally at least two-weeks) notice shall be paid out for the amount of earned but unused vacation time in their account as of the date of separation, provided they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. Employees involuntarily terminated by the Utilities for any reason other than lack of work shall not be paid out any unused vacation time. Employees who retire immediately eligible to claim their pension and who give the Utilities proper notice (generally at least two-weeks) shall have 100% of unused vacation time converted into cash and deposited into their Post Employment Health Care Savings account, but only on the condition thatthey sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. The Operations Director, Electric Superintendentand WaterSuperintendentaccrue paid vacation at the rate set forth above and are generally subject to this Vacation policy; but they each shall also receive an additional 40 hours of paid vacation per year, the balance of which will be paid out at their respective then-current base rates of pay if not used by the end of the year. No such balance may be carried over from year to year. 38. PURCHASED VACATION TIME (PVT) Upon starting employment and duringeachannual open enrollment period, an employee may purchase up to 40 hours of additional paid vacation time. If an employee decides to purchase vacation time, the employee pays for the hours on a pre-tax basis. The cost of 38 April 2021 113 thepurchased vacation time will be deducted equally from each paycheck over the course of the year and paid out at the rate in effect upon payout. Vacation is purchased in one-hour increments with a minimum purchase of eight hours and a maximum purchase of 40 hours. Per IRS regulations, the purchased vacation exhausted. Purchased vacation hours must be used in the calendar year in which they are purchased. Any purchased vacation hours that have not been used before the second to last pay period end date of the calendar year will automatically be paid out in the last pay check of the calendar year in which the vacation time was purchased,at the rate in effect at the time of payout and subject to withholding at the supplemental tax rate. Therefore, purchased vacation time will not be available for use in any year after mid-December. Uponseparation from employment,if purchased vacation time used exceeds the cost of such purchase that has been deducted up to that time, the employee must pay the difference back to ERMU. However, if the employee has remaining purchased vacation time that has not been used, it will be paid out to the employeeupon separation. New employees are allowed to buy purchased vacation time based on their benefit eligibility date, as listed in the chart below. Benefit Eligibility DateMaximum PVT Hours Eligible for Purchase January March40 Hours April May32 Hours June July24 Hours AugustSeptember16 Hours October November8 Hours December0 Hours 39. PAID SICK LEAVE Regular full-time employees accrue sick leave at the rate of 3.69 hours per pay period (approximately 8 hours per month). If an employee is on leave and using sick leave less than the regular 8 hour day, and so not receiving full pay, the accrual is calculated on a pro rata basis. Regular part-time employees accrue sick leave pro rata based on the full-time accrual rate. Temporary and seasonal employees are not eligible for sick leave. Sick leave may be used for illness and for visits to a health care provider (including any visit that would qualify for reimbursement under IRS Flexible Health Care Spending Accounts guidelines, which include, for example, medical doctors, dentists and optometrists). Sick leave may be used to cover illness or visits of theemployee or the policy an individual must have same residence address as the employee and must receive 39 April 2021 114 substantially all of his or her financial support from the employee. Sick leave may also be a health care provider may be requested by the Utilities in its sole discretion. Misuse of paid sick leave may result in disciplinary action. relatives for the purpose of providing or receiving assistance due to sexual assault, domestic abuse or stalking. See also Minnesota Sick Family Member or Safety Leave, Section No. 53, below. with the Utilities or for retaining a full-time equivalency percentage that is not based on an ng time. Employees are required to notify their immediate supervisor at least thirty (30) minutes prior to the start of their regular working hours if they intend to be absent from work. If an emergency prevents the employee from notifying his/her supervisor at such time, the employee is expected to call as soon as possible during the work day. Employees are also required to keep their supervisors informed of their condition and anticipated return to work. An employee attempting to use sick time for reasons other than those explicitly permitted in this policy will be subject to disciplinary action up to and including termination. required if an employee is absent more than four (4) days or if abuse of sick leave is Human Resources Representative. In some circumstances, an employee may be requested to submit to a medical examination by an appropriate health care provider to confirm whether the employee is fit for duty. In such a circumstance, the Utilities may select the health care provider to conduct the examination. Unused sick leave will not be paid out in wages upon termination of employment, but in some circumstances is subject to limited conversion under the Health Care Savings Plan policy found elsewhere in this Handbook. 40. PAID HOLIDAYS Regular full-time employees will be paid for eight (8) hours at their basewage rate for each of the following holidays: New Years DayVeterans Day Martin Luther King DayThanksgiving Day Presidents DayFriday following Thanksgiving Day Memorial DayChristmas Eve Day 40 April 2021 115 Independence DayChristmas Day Labor Day Eligible part-time employees will receive paid holidays on the same basis as regular full- time employees, except that holiday pay will be pro-rated according to the number of hours worked. If the holiday falls on a Saturday, the preceding Friday will be observed. If the holiday falls on a Sunday, the following Monday will be observed as a holiday. Employees will not receive holiday pay for any holiday that falls during any leave of absence. 41. EMPLOYEE CLOTHING It is required that employees wear clothing items specified by the Utilities for their position and activity during working time. For regular field workers potentially exposed to electric hazards, the Utilities will provide an initial issue of five fire retardant long sleeved shirts, five fire retardant pants, and five fire retardant tee shirts per outside employee exposed to electric hazards. A second set of five fire retardant long sleeved shirts, five fire retardant pants, and five fire retardant tee shirts will be issued after the probationary period. As an alternative option, one fire retardant hooded fleece may be substituted for two fire retardant long-sleeved shirts and/or one sweatshirt may be substituted for two long-sleeved shirts. Field Supervisors may substitute logoed fireretardant dress shirts for fire retardant uniform shirts. Provided rubber overshoes, insulated winter boots, and coveralls (used for maintenance on trucks). The Utilities will issue a check to the supplier for the covered items. For Commissioners and employees other than regular field workers, the Utilities will provide a $75 annual allowance for Utilities logo clothing. On an annual basis, the Utilities will replace worn out items that have been provided by the Utilities. Worn out items should be turned in to the Utilities. The Utilities will also lined and unlined bib overalls, fire retardant lined parka and hood, fire retardant lined bomber jacket, and hats with the appropriate emblems and identification. Upon the end of employment with the Utilities, an employee must return all Utilities- logoed clothing items that were issued to him or her that were paid for by the Utilities.. 42. HEALTH CARE SAVINGS PLAN sota Post Employment Health Care Savings Plan (HCSP) established under Minn. Stat. § 352.98 and as outlined in the Minnesota State All funds collected by the employer on 41 April 2021 116 behalf of the employee will be deposite Care Savings Plan account.General participation rules are outlined below, for a complete 1.Employees are required to contribute to the Post Employment Health Care Savings Plan.These funds will be deposited after each pay period.The contribution shall be based on the following structure: There will be four groups, concurrent with the pay plan.The four groups are Office, Field Workers,Line Workers, and Management. All groups shall participate in contributions as follows: a.Employees with fewer than 10 years of service are required to contribute 1% of their gross wages. b.Employees with fewer than 20 years of service and at least 10 years of service are required to contribute 2% of their gross wages. c.Employees with at least 20 years of service are required to contribute 3% of their gross wages. 2.Employees who have accrued over 960 hours of sick time will have 50% of those hours converted tocash and deposited in their Post Employment Health Care Savings account. The conversion will take place once a year at the end of December. 3.Employees who voluntarily end their employment and who give the Utilities proper (generally at least two-weeks) notice, and employees whose employment ends involuntarily because of lack of work,will have 50% of unused sick leave, up to a maximum of 120 days, converted into cash and deposited into their Post Employment Health Care Savings account provided they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. Employees involuntarily terminated by the Utilities for any reason other than lack of work shall not be eligible to receive such conversion. No contributions will be accepted by the Plan on behalf of an employee after the death of the employee. 4.Employees who retire immediately eligible to claim their pensionand who give the Utilities proper notice (generally at least two-weeks) shall have 100% of unused vacation time converted into cash and deposited into their Post Employment Health Care Savings account, but only on the condition thatthey sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. 42 April 2021 117 43. 457 DEFERRED COMPENSATION The Utilities will match funds contributed by employees, up to a maximum contribution of $2,500.00. These plans are administered by the Minnesota State Deferred Compensation Employees in the Management Pay Group are eligible for an additional employer matching (dollar for dollar) contribution up to 2.5% of the on the individual providing the Utilities with authorization for the necessary payroll deductionand subject to applicable legal limits to such contributions. All Utilities employees are subject to Minnesota law capping public employee salaries to the calculation of salaries under that cap, including, for example, vacation and sick leave allowances. . Each employee will be paid that portion of the and otherforms of compensation exceed theamount permitted by law to be paid is entitled to receive paid leave timein lieu of that portion of the salary that exceeds the amount permitted by law to be paid. The amount of such paid leave creditwill be calculated using policy and plan. The Commission and the General Manager are eachauthorized to establish the assigned salary using the provisions of this policy and the compensation plan established by the Commission.Further information about this Leave Credit is available from management or Human Resources upon request. descriptions that have been distributed to each employee, additional copies of which are also available upon request. 44. HEALTH INSURANCE COVERAGE For eligible employees who regularly work 30 hours per week, and enroll in a health insurance plan provided by the Utilities, the Utilities will pay seventy-five percent (75%) of the monthly premium per employee/family for health insurance. The Utilities currently offers a Health Savings Account-related plan. Plans and plan designs may change from time to time. The amount of the monthly premium for a health insurance plan over and above 75% of the total monthly premium for health care coverage is the responsibility of the employee. Employees should consult the Summary Plan Descriptions of the available plans for details regarding coverage and eligibility. A copy of these descriptions will be provided to employees and is available upon request. 43 April 2021 118 45. DENTAL INSURANCE Eligible employees who regularly work at least 30 hours per week and who enroll in the -five percent (75%) of the monthly premium per employee/family for dental insurance. Any monthly premium over and above 75% of the dental coverage is the responsibility of the employee. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 46. LONG-TERM DISABILITY A Long-Term Disability Plan is provided to eligible employees who regularly work at least 30 hours per week. Schedule amount: 60% of Monthly Earnings subject to a maximum amount of $5,000.00 per month. Employees must be employed for two (2) months to qualify for coverage. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 47. LIFE INSURANCE Life insurance is provided to each employee at a rate of Two and One Half times (2½) the d consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 48. VISION INSURANCE Eligible employees who regularly work at least 30 hours per week are eligible to enroll in responsibility of the employee. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 49. HOME COMPUTER LOAN POLICY In an effort to encourage all employees to develop and improve their computer skills, employees may purchase a home computer per the following guidelines. 1.The purchased computer and software shall be new, not reconditioned, not used. 2.The purchased compute 3.Employee must provide a receipt reflecting the purchase of this computer. 4.The Utilities will provide an interest-free loan for the purchase of this computer up to $1,200.00, for a term not to exceed 12 months. 44 April 2021 119 5.Employee will repay the computer loan to the Utilities in not more than 25 equal installment payments authorized and made through payroll deduction, upon the 6.Employee must maintain ownership and possession of the computer for the duration of the loan term. 7.If the employee leaves the Utilities before the loan is paid back in full, the Utilities paychecks (including any check for unused and unpaid benefits) as authorized by the employee in the authorization form signed at the time the loan is made. 50. EDUCATIONAL ASSISTANCE The Utilities will provide financial assistance to eligible employees for pre-approved courses that are job related, lead to a job-related degree, or are within areas beneficial to the Utilities in its discretion and pursuant to this policy. With regard to education required by the Utilities or in connection with a Utilities-approved apprenticeship training program, check with a Utilities manager or Director. 1.All full-time Utilities employees with at least three months of continuous employment are potentially eligible for reimbursement under this policy. 2.The Utilities may pay up to 100% reimbursement of the costsfor tuition, registration, fees, books and course required materials after successful completion of a pre-approved course. Courses must be at accredited colleges, universities, or vocational schools or be short courses conducted by recognized professional training organizations. 3.A course may be approved if: a) b)It is required by a program of study leading to a degree that is directly related c) d)It is expected to be completed within a time acceptable to the Utilities. 4.This policy will not cover recreational or personal interest courses. 5.Prior to registration, the employee must have full approval for the course from 6.The Utilities reserves the right to disapprove educational assistance requests and to amend or eliminate this policy from time to time in its discretion. 45 April 2021 120 7.Total reimbursements to an employee during the academic year may not exceed $3,000. 8.Not eligible for reimbursement are costs of: a)late fees and fees due to an employee error b)meals, transportation, lodging, insurance, etc. 9.If an employee is eligible for education assistance from any outside source (e.g.: G.I. Bill, grants, scholarships, etc.), the employee must apply for any assistance first and request the balance through this Education Assistance Policy. 10.Termination of employment prior to completion of a course will disqualify the employee for educational assistance. 11.Courses not satisfactorily completed within the time expected or otherwise acceptable to the Utilities will not receive reimbursement but must instead be paid for by the employee. 12.Course attendance and preparation must take place outside of scheduled work hours 13.Employees will be paid for any time used in attending courses for which they are required by the Utilities to attend. All tuition and fees for such course will be paid for by the Utilities. LEAVES OF ABSENCE The Utilities provides leaves of absence according to the following policies. Unless otherwise indicated, all leaves of absence are unpaid. However, employees taking unpaid leave are required to concurrently use any paid vacation or other paid time they have available concurrently with their unpaid leave, beginning with using accrued paid vacation time. An employee requesting a leave of absence must complete a Request for Leave of Absence form. Forms for requesting a leave of absence are available from the Human Resources Representative. When possible, advance notice of a leave should be provided to an 51. PARENTING LEAVE Under the Minnesota Parental Leave Act, a Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half (1/2) time during the 46 April 2021 121 twelve (12) months preceding a leave is entitled to take up to twelve (12) weeks of unpaid leave as follows: An eligible biological or adoptive parent make take such leave for the birth or adoption of a child; and An eligible female employee may take such leave for prenatal care or incapacity due to pregnancy, childbirth, or related health conditions. An employee requesting parental leave must give the Utilities at least thirty (30) days advance notice of the start and end dates of the requested leave, unless such notice is not possible due to legitimate unanticipated factors in which case as much notice as is possible should be given. For a leave for the birth or adoption of a child, the leave must begin within either 12 months of the birth or adoption or, if the child must remain in the hospital longer than the mother, within 12 months of the child leaving the hospital. Insurance benefits will continue during the leave, but the employee must pay his or her portion of the premiums during the leave and will be required to reimburse the Company for premiums paid by the Company during the leave if the employee does not return to work following the leave. If any employee is eligible for parental leave under both the FMLA and the MN Parental concurrently with time taken under this policy. If you are eligible for both unpaid MN parental leave and any paid vacationor long-term disability insurance, you must use this paid time off or salary continuation benefit during any MN parental leave period up to the amount needed to cover the entire parenting leave. Following leave under this policy, an employee will be reinstated to his or her same job or one with comparable duties, hours, and pay. 52. MINNESOTA SICK FAMILY MEMBER OR SAFETY LEAVE A Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half (1/2) time during the past twelve (12) months may use his or her accrued sick time to child, adopted child, adult child, spouse, sibling, parent, parent-in-law, stepparent, grandparent, or grandchild (including a biological, step, foster, or adopted grandchild) for In addition, a Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half (1/2) time during the past twelve (12) months may use his or her accrued sick time toreceive assistance or provide assistance tothe parent-in-law, stepparent, grandparent, or grandchild (including a biological, step, foster, 47 April 2021 122 or adopted grandchild) because of domestic abuse (as defined in Minn. Stat. §518B.01), sexual assault (as defined in Minn. Stat. §§609.342, 609.3453, or 609.352), or stalking (as Eligible employees are limited to using a maximum of 160 hours of sick time in any 12- month period for a Safety Leave or for a Sick Family Member Leave resulting from the -in-law, stepparent, grandparent, or grandchild. Sick time under this policy must be used in the same manner as the employee would use the sick time for his/her own illness. Please note that, if an employee is also eligible for FMLA leave to care for a sick family member, FMLA leave and Minnesota sick leave time will run concurrently. 53. SCHOOL ACTIVITIES LEAVE POLICY Employees who have worked at least one-half time during the preceding twelve months are entitled to up to 16 hours leave during any 12-month period to attend school conferences or classroom activities cannot be scheduled during non-work hours. If an -kindergarten regular or special education program, the employee may use the leave time to attend a conference, or program, provided the conference, activity or observation cannot be scheduled during non-work hours. When the need for leave under this section is foreseeable, the employee must provide reasonable prior notice of the leave to his or her immediate supervisor and make a reasonable effort to schedule the leave so as not to unduly disrupt Utilities business. Regular paid sick leave may not be used for purposes of this school activities leave. 54. BONE MARROW AND ORGAN DONATION LEAVE Employees who work an average of twenty (20) or more hours per week who seek to undergo a medical procedure to donate bone marrow or an organ or partial organ will be granted up to forty (40) hours of paid leave. Regular sick leave need not be used when this Bone Marrow and Organ Donation Leave policy is applicable to the circumstances. The Utilities may require verification by a health care provider of the purpose and length of each leave requested by the employee pursuant to this policy. 48 April 2021 123 55. NATIONAL GUARD AND RESERVE LEAVE Any officer or employee of the Utilities who is a member of the National Guardor other reserve unit is entitled to a leave of absence from public office or employment without loss of pay, seniority status, efficiency rating, vacation leave, sick leave, or other benefits for the time that he/she is engaged with the reserve in training or active service so long as such leave does not exceed a total of fifteen (15) days in any calendar year. Such leave will be allowed only in cases where the required military or naval service is satisfactorily performed. Such leave will not be allowed unless the officer or employee: Returns to the public position immediately on being relieved from such military or naval service and not later than the expiration of the time herein limited for such leave; or Is prevented from returning to Utilities employment by physical or own fault; or Is required by proper authority to continue in such military or naval service beyond the time herein limited for such leave. 56. MILITARY LEAVE FOR UNIFORMED SERVICE Except as provided otherwise in the National Guard and Reserve Leave Policy above, employees who are members of, apply to perform, or have an obligation to perform service in a uniformed service will be granted an unpaid leave of absence to perform such service. when engaged in active duty, active duty for training, initial active duty for training, inactive duty training, full-time National Guard duty, the commissioned corps of the Public Health Service, and any other category of persons designated by the President in time of war or emergency. As soon as an employee is informed of the dates of the military training, he or she should notify his or her supervisor and request a leave of absence, even if he or she has not yet received written orders. In the case of an employee whose period of military service isless than 31 days, an employee must report back to his or her job at the first regularly scheduled shift after the completion of military service and the time required for return from the place of military service to the place of civilian employment. An employee called to active duty for more than 30 days, but less than 181 days, must report back to his or her job not more than 14 days after the completion of his or her military service. An employee called to active duty for more than 180 days must report back to his or her job not more than 90 days after the completion of his or her military service. This Policy is not intended to preclude leave with pay as may be provided in the National Guard and Reserve Leave Policy above. 49 April 2021 124 57. JURY/WITNESS DUTY LEAVE Employees will be allowed a leave of absence pursuant to state statute without restriction or sanction when called for jury duty. An employee performing jury duty or subpoenaed as a witness in court or voluntarily serving as a witness on behalf of the Utilities in a case in which the Utilities is a party will receive the difference between his/her regular rate of pay and the amount received as juror or witness up to the maximum allowed by state or federal law. The employee must notify his/her supervisorand complete a leave of absence form within 48 hours of receiving call for jury duty. An employee excused or released from jury duty during his/her regular work hours must report to his/her supervisor immediately thereafter. Time spent on jury duty will not count as time worked in computing overtime. 58. PERSONAL LEAVE DAY Each January 1st, every regular employee will be credited with one day of paid personal leave, which will be available to be taken during the next 12 months, with the scheduling approval of management. This day, if unused, will not be carried over from year to year, and it is not paid out or converted upon separation from employment. 59. BEREAVEMENT LEAVE A leave of absence, with pay and fringe benefits may be granted to a regular full-time employee for a maximum of three (3) days in the event of the death of a spouse, child, parent, brother, sister, grandparent, grandchild, or parent-in-law, brother-in-law, sister-in- law, grandparents-in-law, step-parents, step-siblings and step-children. 60. GENERAL LEAVE The Utilities recognizes that circumstances of a unique personal nature may cause an employee to seek time off without pay. The Utilities may, at its sole discretion, grant unpaid personal leaves of will be granted. In no event will General Leave be granted for longer than ninety (90) days, unless special approval is received from the General Manager. Vacation and sick leave will not accrue during a General Leave. Further, the employee on General Leave will not be eligible for holiday pay during the leave. The Utilities will not contribute to the cost of insurance premiums for an employee on General Leave. 50 April 2021 125 Employees are expected to return from General Leave when the reason for the leave expires. Employees who take a General Leave have no right to reinstatement. 61. VOTING LEAVE; SERVICE AS ELECTION JUDGE Under Minnesota Statutes Section 204C.04, employees who are eligible to vote in an election to fill a vacancy in the office of United States Senator, United States Representative, State Senator or State Representative, or a presidential primary have the right to be absent from work for the time necessary to vote and return to work on the day of that election without penalty or deduction from salary or wages because of the absence. The Utilities will not abridge or interfere with this right. The Utilities will provide an employee with paid time off to serve as an election judge, as an election judge. 62.PAID LEAVE DONATION employees wishing to do so may voluntarily donate accrued paid leave time that is presently available for use as sick leave by the donor employee to a co-worker who is experiencing a major or catastrophic life event in the form of a medical emergency, loss of a family member, or other extraordinary circumstance (subject to management approval) necessitating time off from work for which the receiving employee has insufficient paid time off available. Examples of such a life event include, but are not limited to, a heart attack, stroke, organ transplant, or other medical condition of the employee or a family member for whose care the employee bears substantial responsibility. An employee will be eligible to receive and use donated paid leave only if the following conditions are satisfied: 1.The receiving employee must submit a request for paid leave donation in the form prescribed by the Utilities. 2. absent from the workplace that is supported by documentation from a health care provider. 3.s documentation that the receiving employee will return to work within a reasonable time following any leave of absence unless the employee qualifies for long term disability insurance benefits. 51 April 2021 126 4.The receiving employee is currently eligible to accrue sick leave under the 5. including all sick, vacation, compensatory, and other paid time. 6.The sick leave taken by the receiving employee will not be subject to income replacement by disability or workers compensation insurance. The following additional conditions apply to leave donation under this policy: 1.The total amount of paid leave donated to any individual employee in any rolling twelve month for leave donation may not exceed 240 hours. 2.Donation of paid leave is permanent and final and cannot be rescinded. Donated paid leave may not be transferred back to the donor under any circumstances. If the donated paid leave is not usedby the receiving employee it is forfeited by all parties. 3.Donated paid leave time may be used by the receiving employee only for purposes of the medical leave necessitated by the catastrophic life event supporting leave donation under this policy. 4.Donated paid leave may be used by the receiving employee only for work time actually and necessarily missed due to the leave taken for the purpose set forth in the leave request submitted under this policy, and for no other purpose. 5.Donated paid leave may be used by the receiving employee only to replace the FTE (measured as of the date on which the leave begins). 6.Donated paid leave must be used by the receiving employee concurrently with any applicable unpaid leave available to the receiving employee. 7.Donated paid leave must be used during the leave taken for the purpose submitted in the leave request under this policy. 8.Donated paid leave not used the leave as described in No. 7, above, will be forfeited by the recipient. 9.All donations must be made in increments of eight (8) hours subject to a limit of 16 hours per donor to a particular recipient per year. Leave donation must be in one of the following configurations: i) a total of eight hours of sick leave; ii) a total of eight hours of vacation; iii) a total of sixteen hours, with eight hours being 52 April 2021 127 vacation and eight hours being sick leave; or iv) a total of sixteen hours, with sixteen hours being vacation time. 10.The donor employee must complete a leave donation form prescribed by the Utilities in order to donate paid leave. 11.When used by the receiving employee, donated paid leave will be paid at the 12.The donation of paid leave time will permanently decrease the amount of accrued nd thereafter will not be counted or used by the donor or the Utilities for any purpose. For the avoidance of doubt, this means, among other things, that donated paid leave time does not qualify to be counted as unpaid sick leave for purposes of any severance pay calculation. 13.The Utilities will treat the identity of donor employees under this policy as private and confidential information. 14.This policy applies on a prorated basis to part-time employees eligible to accrue and receive paid leave time. 46703186v1 53 April 2021 128 RECEIPT AND ACKNOWLEDGMENT (EMPLOYER COPY: MUST BE SIGNED AND RETURNED TO MANAGEMENT) By signing this receipt, I acknowledge that I have received a copy of the Elk River andbook and the policies contained or referenced in the Handbook supersede and replace previously- issued handbooks, contrary oral or written statements of employment policy, and contrary employment practices. I understand that the Employee Handbook may be amended at any time, with or without notice. I understand that I do not have a protected property interest in my employment with the Utilities. I also understand that neither this Handbook nor any provision in it creates a contract of employment for any particular duration between the Utilities and me.Further, I understand that nothing in this Handbook creates a contract with specific terms between the Utilities and me. I acknowledge that it is my responsibility to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. I also or standards is just cause for discipline, up to and including termination of my employment. DatePrint or Type Name Employee Signature 46703186v2 54 April 2021 129 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: Performance Metrics and Incentive G.4g1 Compensation 1.0PURPOSE AND SUMMARY The successful performance of the ERMU is measured in ter our strategic goals and mission. By improving our efficiency and level of performance in meeting our strategic goals and mission we can improve the delivery of value to our customers. To create incentives for employeesto take personal responsibility for accomplishment of the Metrics-based Incentive Compensation system (Through UPMIC the employees of ERMU will have anopportunity, as a group, to earn annual incentive compensation for each qualifying employee by contributing individually to the overall success of ERMU on a daily basis. Under UPMIC, either all qualifying employees will earn an incentive compensation distribution in a given year, or none will. And not only will incentive compensation under UPMIC in that sense be an all or nothing proposition each year, but there will be an equal percentage sharebasis for all on which the incentive compensation will be paid out if earned. This appropriately reflects the reality that we all succeed, or fall short, together as a team. To administer the UPMIC and measure objectively the level of performance that must be achieved for qualifying employees to earn incentive compensation, the attached UMPIC The Score Card will be subject to revision annually based on the performance metrics adopted by the Commission By tracking and measuring the Performance Metrics and creating incentive for employees to achieve the goals the Metrics embody, the Utilities believes it will be better able to focus efforts and resources on becoming more efficient and successful in meeting our strategic goals and mission and delivering improved value to our customers. ______________________________________________________________________________ Page 1of3 130 ERMU CommissionPolicyG.4g1Performance Metrics and Incentive Compensation ______________________________________________________________________________ 2.0UTILITIES PERFORMANCE METRICS SCORE CARD As reflected on the Score Card, the Performance Metrics are divided into the following three categories: Safety, Reliability and Quality of Utility Services; WorkforceDevelopment; and Financial Goals. These categories are used to characterize the overall strategic goals and mission of ERMU. Under the Performance Metrics, these three main categories are then divided into various weighted factors, or sub-categories. These sub-categories, their percentage weight, and the goal or target for each, shall be established by the Utilities Commission annually.The Performance Metrics as adopted are reflected in the attached Score Card.As discussed above, the Performance Metrics and thus the Score Card are subject to modification and adoption by the Commission annually, which will normally occur during the U 3.0UTILITIES PERFORMANCE INCENTIVE COMPENSATION DISTRIBUTION CRITERIA Under the UMPIC a Performance-Based Compensation Incentive, if earned, will be distributed to Qualifying Employees annually. The total amount available to beearned by Utilities employees as a Performance Based Compensation Incentive each year will be an amount up to Period. The measuring period used to calculate how much, if any, of the Performance-Based Compensation Incentive the Utilities employees have earned will be the calendar year (the After the Measurement Period is complete and the Commission has received its audit in the spring of the year following the Measurement Period, the Performance Metrics will be applied to determine whether the Performance-Based Compensation Incentive has been earned for the Measurement Period. In doing so, the performance of the Utilities in each sub-categorywill be reviewed. If the sub-category performance meets or exceeds the established goal, the sub-category will be scored with the designated percentage that will contribute to a total Performance Metrics Multiplier to be used as a factor in calculating the distribution earned, if The Multiplier has a maximum factoring effect of 100%. The Multiplier is used to determine how much, if any, of the amount established by the Commission for the UMPIC Performance-Based Compensation Incentive has been earned in the Measurement Period. (For example if the Multiplier equals 100%, the distribution would equal 2%. If the Multiplier equals 75%, the distribution would equal 1.5%.) In other words, the amount establishedby the Commission may be earned on an annual basis by the group of Qualifying Employees (as defined below in Section 4.0) in whole, in part, or not at all. After the Multiplier is calculated on the Score Card, the Performance Based Compensation Incentive earned, if any, will be distributed to Qualifying Employees. The total amount to be distributed as the Performance Based Compensation Incentive will be the product of: a) the mployees during the Measurement Period. ______________________________________________________________________________ Page 2of3 131 ERMU CommissionPolicyG.4g1Performance Metrics and Incentive Compensation ______________________________________________________________________________ The percentage of the Performance Based Compensation Incentive awarded to each Qualifying Employee will be based on the gross wages of each Qualifying Employee during the Measurement Period. To each Qualifying Employee, the distribution would be allocated in a lump sum equal to the product of: a) th paid during the Measurement Period. earned during the Measurement Period were equal to $50,000 and the Multiplier was equal to 100%, the total distribution to that employee would be equal to: $50,000 x 2% x 100% = $1,000.) industry or customer base, the Commission reserves the right to withhold distribution of the Performance Based Compensation Incentive in any given year. 4.0EMPLOYEE QUALIFICATIONS AND DISTRIBUTION OF THE INCENTIVE COMPENSATION An employee of the Utilities willbe eligible for participation in the Performance Metrics Incentive Compensation distribution if the employee meets the following eligibility requirements a.The employee is in good standing with the Utilities.An employee would not be eligible while on disciplinary probation or a performance improvement action plan. b.The employee was a Full Time or Part Time employee during the Measurement Period. Seasonal, and Temporary employees are not eligible. The UMPIC Performance Based Compensation Incentive distribution will be madeto Qualifying Employees on the first payroll date after the thirty day period following the date on which the in an open meeting. GP:3300714 v4 POLICY HISTORY: AdoptedDecember 12, 2012 Revised January 14, 2020 ______________________________________________________________________________ Page 3of3 132 G.4i5 – Purchase Orders 1.0 Purchase Order Policy In an effort to enhance documentation of purchasing materials and/or services, the following procedures shall be implemented: A. Any purchased item(s) or service(s) over $5,000.00 must have a pre-approved purchase order number. The Supervisor of the department will initiate the purchasing process by securing quotations or asking the Purchasing Specialist to secure quotations before the actual item is purchased. The General Manager or his designee will sign all purchase orders. A minimum of two quotations shall be required. B.Items or services under $5,000.00 may be purchased upon authorization of the Supervisor. C.Routine items such as office supplies, hardware, and small automatic parts will not require a purchase order at places of business where an account is established. The Supervisor must authorize purchase and he/she or employee must sign receipt at the place of business and submit such a receipt to the Purchasing Specialist. Revised April 9, 2013 134 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4i6Public Purpose Expenditures 1.0POLICY Pursuant to the statutes and laws of the State of Minnesota which regulatethe expenditure of public funds for public purposes, Elk River Municipal Utilities(ERMU)believes it is necessary and appropriate to provide assistance and guidance toofficials, employees, and representatives of ERMUto aid in the determination of when public funds may be spent for a public purpose. To provide that assistance and guidance, the ERMU Board of Commissioners hasadopted this Public Purpose Expenditure Policyestablishingoperating policies and procedures forthe appropriate expenditure of public funds. TheUtilityCommissionauthorizes the General Managerto establish administrative policies and procedures that are consistent with this Policy. Definition:A public purpose expenditure is one which relates to the purpose for whichElk River Municipal Utilitiesexists. 2.0PUBLIC PURPOSE GUIDELINES A.Training and development programs for ERMUemployees serve a public purpose when those training and development programs are directly related to the performance of the job-related duties and are directly related to the programs/services for which ERMUis responsible. B.Payment of employee work-related expenses, including travel, lodging and meal expenses, serves a public purpose when those expenses are necessarily incurred by ERMUemployees in connection with their actual work assignments or official duties,and those expenses are directly related to the performance of the governmental functions for which Elk River has responsibility. C.Appropriate safety and health programs for ERMUemployees serve a public purpose because they result in healthier and more productive employees and reduce certain costs to ERMU customers, including various costs associated with workers compensation and disability benefit claims, insurance premiums, and lost time from employee absences. ______________________________________________________________________________ Page 1of6 135 ERMU CommissionPolicyG.4i6Public Purpose Expenditures ______________________________________________________________________________ D.Employee recognition and achievement awards for ERMU employees are appropriate public expenditures and serve a public purpose because formally recognizing employees who make significant contributions and demonstrate their commitment during the performance of their duties resultsin higher morale and productivity among all ERMUemployees, and therefore helps ERMUto fulfill its responsibilities efficiently and more cost effectively. E.Public expenditures for food and refreshments associated with official ERMUfunctionsand meetingsserve a public purpose when the provision of food or refreshments is an integral part of an official ERMUfunction, or the meeting or event occurs over a meal timeand the provision of food or refreshmentis reasonably necessary to promote timely attendance and meaningful participation by the participants. F.Public expenditures for appropriate community and customer outreach and similar activities serve a public purpose when those expenditures are necessary for ERMUto ensure the efficient operation of its programs/services, promote the availability and use ofERMU resources, and promote coordinated, cooperative planning activities among and between the public and the private sectors. 3.0SPECIFIC PROGRAMS AND EXPENDITURES Every ERMUexpenditure must be valid based upon the public purposefor which it is expended. These line-items are approved annually by the ERMUCommissionas part of the overall budget approval process. The following items are deemed to meet the ERMUCommissiondefinition of public purpose expenditures: A.Meetings-Food/Meals/Refreshments ERMUrecognizes that situations in whichERMUbusiness needs to be discussed can and do occur during meal hours (i.e. luncheon meetings). In addition, there are public and employee meetings and events in which reasonable refreshments may add to the success of the meeting and/or event and create a more productive workforce. Meals are allowed at training or meetings only when they are part of a meeting or training involving official ERMUbusiness, and are reasonably necessary or productive to conductthe meeting over those meal periods. The following items are deemed to meet the ERMUCommissiondefinition of public purpose expenditures in regards to food/meals/refreshments: 1.Allowedat ERMUmeetings and events that havethepurpose of discussingofficial ERMU business. 2.Allowed when they are part of the structured agenda for an offsite conference, workshop, seminar, training session, or meeting which the General Manageror a department head has authorized the employee to attend for training and development purposes.This does not include routine staff meetings. ______________________________________________________________________________ Page 2of6 136 ERMU CommissionPolicyG.4i6Public Purpose Expenditures ______________________________________________________________________________ 3.Allowedwhen they are part of a breakfast/lunch/dinner meeting for official ERMU business when it is the only practical time to meet and when it involves non-ERMU employee participants (i.e. business developers or business representatives). Payment for fees relating to a special event, such as a Chamber of Commerce event, may also be allowed when approved by the General Managerand when attendance is deemed to meet the public purpose guidelines for community or customer outreach and marketing of ERMU. 4.Allowedduringofficial meetings of the Utility Commission, utilitycommittees, advisory boards/commissions, and taskforces. 5.Allowedwhere employees are participating in an ERMUsponsored orauthorized special event,orin an outside event as an official representative of ERMU. 6.Allowedfor department sponsored meetings, conferences or workshopswhere the majority of invited participants are not ERMUemployees. 7.Cookiesand coffee allowed for ERMU sponsored by the Safety Committee. 8.Annualsafety training lunch where lunch is provided at a minimal cost while safety training is being held. 9.Coffeeis provided by ERMUfor employeesand guestsat ERMUbuildings. B. Alcoholic Beverages ERMUwill not purchase or reimburse any employee,Commission Member, volunteer, or agent for the purchase of alcoholic beverages. C. EmployeeRecognitionProgram ERMUrecognizes the hard work and serviceperformed byERMUemployees through a formalEmployee Recognition Program. TheERMUCommissionbelieves the benefits of attracting, retaining and motivating employees through an Employee RecognitionProgram support employee job satisfaction, which in turn impacts cooperation and productivity. The result is to provide excellent public and customer service to betterserve the interests of the citizens of the community. TheProgram will include: 1.Annual Employee Customer ServiceAppreciation, in conjunction with the national Customer Service Week recognition. Annually ERMUwill sponsor an Employee Customer ServiceAppreciationfor ERMUemployees. Appreciation tokens will be distributed and a lunch or breakfast will be provided, at a modest expense with prior General Manager approval. ______________________________________________________________________________ Page 3of6 137 ERMU CommissionPolicyG.4i6Public Purpose Expenditures ______________________________________________________________________________ 2.ERMUsupportsrecognizingyears of service.The Employee Recognition Workgroup has identified the following milestones for recognition: 1 Year 3 Years 5 Years 10 Years 15Years 20 Years 25 Years 30 Years 35 Years Annually, the Employee Recognition Workgroup will review all upcoming anniversaries and recognition items that will be available for employee selection. The Workgroupwilltheninclude a program line item in the budget for ERMU Commission review and approval. 3.Recognition Lamp.ERMU supports recognition of long term employees retiring after a minimum of 20years of service. ERMU employees shall receive a novelty meter lamp with an engraved plate noting years of service. D.OtherEvents ERMUsupports other events that are planned and paid for by employees. Examples of such events include holiday gatherings and monthly birthday recognition. E.Refreshments andFood forEmergencyResponseStaff Because emergency personnel are often called to perform for extended periods of timewhere refreshments are important to duty performance, ERMUpersonnel may beprovided refreshments or food when it is deemed appropriate by the General Managertoassure the delivery of qualityemergency response service. F.EmployeeTraining ERMUsupports employee training and providesfor reasonable reimbursement of registration, tuition and travel expense for conferences, seminars, workshops, and approved ERMUemployment-related course work in accordance withtheERMUPersonnel Policy. The Personnel Policy also contains guidelines for an education reimbursement program. Job related advanced education meets the public purpose guidelines of this Policy. G.EmployeeWellnessProgram ERMUrecognizes the importance of employee fitness and health as itrelates to the overall work and life satisfaction of theemployee and the impact on the ERMUhealth insurance ______________________________________________________________________________ Page 4of6 138 ERMU CommissionPolicyG.4i6Public Purpose Expenditures ______________________________________________________________________________ program. As such, ERMUsupports the Employee Wellness Program, which has been designed to educate employees onfitness/health issues. Also, in an effort to promote wellness, the city maintains a fitness room equipped with exercise equipment that is available to allERMUstaff 24/7. H.Employee Safety Program Programscreated by the Safety Committee to promote and retain a safe work environment are supported by ERMU.Refer to Meetings: Food/Meals/Refreshments I.MembershipandDues The ERMU Board of Commissionershas determined that ERMUwill fund membershipsand duesfor ERMUCommission Membersand employees in professional organizations and social and community organizationswhen the primary purpose is to promote, advertise, improve or develop the resources and advantages and not personalinterest orgain. Said memberships shall be approved by the General Manager. J.Membership in theLocalChamber of Commerce& Rotary The ERMU Board of Commissionershas determined that it serves a public purpose for ERMUto maintain membership in the Elk River Chamber of Commerce and Rotary as a means of promoting, advertising, improving, and developing the economic resources and advantages of ERMU. K.Donations toOrganizations The ERMU Board of Commissionershas determined that it serves apublic purpose for ERMUto purchasedecorations, andcandy for distribution at local parades and similar community events. L.Clothing andOtherSundry Items ERMUemployees may receive T-shirts, and other sundry items of nominal value when these items are made available to thegeneral public,or ifthese items are determined by the General Manager to be important to the successful involvement of employees in special ERMUsponsored orsupported events(i.e. National Night Out, etc.). M.Marketing Items The ERMU Board ofCommissionershas determined that it serves apublic purpose for ERMUto distribute items of a nominal naturefor the purpose of educating or promoting ERMUprovided programs such as water and energy conservation,and electrical safety. N.Sympathy Gifts The cost of flowers or other similar items as a sign of sympathy shall not be paid forwith ERMUfunds. ______________________________________________________________________________ Page 5of6 139 ERMU CommissionPolicyG.4i6Public Purpose Expenditures ______________________________________________________________________________ O.Gifts for Employees, Consultants and Others ERMUshall not pay for gifts to employees, consultants, or similar persons working with or for the ERMU. P. Recognition Plaquesfor Commissioners ERMU supports recognition plaques in recognition of years of service. ERMU Commissioners shall receive a plaque thanking them for their dedicated years of service upon completion of their service on the Board. 4.0CONCLUSION The ERMUBoard ofCommissionersreserves the right to not fund any item of expenditure described in this Policy. No provision of this Policy, or its administration, shall be construed as being a benefit or condition of employment by or for any employee of ERMU, nor is any provision of this Policyto be considered a provision of the Personnel Policy. The ERMU Board of Commissionershas determined that the above expenditures are valid expenditures and serve a public purpose. POLICY HISTORY: AdoptedNovember 15, 2011 RevisedApril 10, 2018 Revised November 12, 2019 ______________________________________________________________________________ Page 6of6 140 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4j3Customer Deposits 1.0POLICY Tominimize the exposure of bad debt expense for ERMU and its rate payers, which helps keep rates fromunfairly increasing for those customers who do pay their bills, customer accounts may be subject to a deposit. 2.0DEPOSIT REQUIRED All residential, commercial,and industrialcustomers of ERMU will be required to submit a deposit in the acceptableform set forth below subject to theexceptionsset forth below.In addition, existing customers who have been disconnected by ERMU for non-payment of amounts due shall be required to submit a deposit in addition to all amounts owed before service will be reconnected.Existing customers whoareestablishing a new account or adding an additional account are also subject to the deposit policy. Failure tosubmit the requireddeposit at the time of applicationfor commercial accounts,or when due for residentialaccounts,shall be cause for ERMU to immediately terminate service. 3.0AMOUNT OF DEPOSIT A.Residential Customers The amounttobe deposited for residential services shall be: $100 for apartments $100 forwater and sewer service $150for electric service $250for allservices. ______________________________________________________________________________ Page 1of3 141 ERMU CommissionPolicyG.4j3Customer Deposits ______________________________________________________________________________ B. Commercial Customers The amount requiredto be deposited forcommercial and industrialservices shall generally beequal to two.For commercialcustomers onthe non-demand rate,the minimum deposit will be $250.For commercial customers on the demand electric rate,the minimum deposit will be $1,000. ERMUmayincrease or decrease the security deposit based on assessment of risk. 4.0FORM OF DEPOSIT The deposit shall be in the form of a cash deposit or an irrevocable letterof credit.If in the form of an irrevocable letter of credit, the letter of credit shall be renewed at least 30 days prior to its expiration.Failure to renew aletter of credit will result in the letter of credit being drawn on and the cash recovered from the letter of credit being heldby ERMU as a cash deposit.If ERMU is not able to drawon the letter of credit, the customer shall submit a cash deposit prior to expiration of the letter of credit.Failure to submit the requireddeposit shallbe causefor immediate termination of serviceby ERMU. 5.0RECEIPT FOR DEPOSIT Atthe time the deposit is made ERMUwill furnish the customer with a written receipt specifying the conditions, if any, the deposit will be diminished upon return. 6.0RETURN OF DEPOSIT Any deposit received by ERMU shall be returned to the customer within 45 days of termination of service, provided that thecustomerhas paid in full all amounts due on the account.If the customer has not paid in full within 30 days of the termination of service, the deposit will be applied to any outstanding amounts owedbythe customer to ERMU.If the deposit exceeds the amount due, thebalancewill bereturned to the customer.If the deposit isnot sufficient to cover the amount due, the customer shall remain liable to ERMU for the balance and shall pay the balance due within 15 days of notice from ERMU. ERMU reserves the right to use reasonable legal means to collect amountsdue. 7.0INTERESTON DEPOSITS Interest shall be paid on all deposits in excess of $20 at the rate established by Minnesota Statutes,325E.02(b).ERMU may, at its option, pay the interest at intervals it chooses, but at least annually, by direct paymentor as a credit on 8.0SUBMISSION OF AND EXCEPTIONS TO DEPOSIT REQUIREMENT A.Residential Customers Residential customers may submit therequired deposit at the time service is requested, or have the deposit billed with the custor services provided. Failure to pay a ______________________________________________________________________________ Page 2of3 142 ERMU CommissionPolicyG.4j3Customer Deposits ______________________________________________________________________________ deposit when billed shall be cause for ERMU to immediately terminate service.ERMU may, in its discretion,waivethe required deposit for residential customers ifthe customer consents ection of credit credit score is above90percent probability of non-default, and the customer has no history of disconnection for non-payment to ERMU, and no history of late payments to ERMU two times in 12 months. B. Commercial and Industrial Customers All commercialandindustrialcustomers will complete an application for service that identifies the individual or business entity that will be entering into aservice agreementand will pay an application fee per the fee schedule.All commercial and industrial customers shall submit the requireddeposit and enterinto a service agreement with ERMU prior to the timeservice isdesired.The service agreement shall be an agreement on the part of the individual or business entityto make payment of all amounts billed by ERMUfor electric, water andsewer services, andto be liable for any default or non-payment of amounts billed by ERMU. ERMU may, in its discretion, reduce or increase the required deposit for commercial and industrial customers if a service agreement is executed by the customer, the customer has provided ERMU with sufficient information to allow ERMU to analyze the credit risk of the individual or business entityexecuting the service agreement, and ERMU, in its sole discretion, determines to reduceor increasethe deposit required based on its analysis. POLICY HISTORY: AdoptedMarch 9, 2010 RevisedFebruary 14, 2012 Revised June 16, 2015 Revised February9, 2016 Revised January 9, 2018 Revised August 10, 2021 ______________________________________________________________________________ Page 3of3 143 COMMISSION POLICY Section:Category: GovernanceDelegation to ManagementPolicies Policy Reference:Policy Title: G.4lProtection of Assets PURPOSE: With this policy, the Commission sets forth its expectations for the General Manager concerning POLICY: The General Manager shall not allow ERMUinappropriately usedor disposed of, inadequately maintained, or placed at undue risk. Consistent with this general statement, the General Manager shall: 1.Maintain comprehensivesecurityprogram, property insurance programand loss prevention program which adequately protectERMU from significant damage or loss to its corporate assets including, but not limited to, physical assets, real property, rights-of-way, corporate image or credibility, intellectual property, and information. 2.Not allow any investment of ERMU funds that violates State of Minnesotalaw, any any present or future Commission-approved investment policy (See InvestmentsPolicy). 3.Implement and maintain management policies and procedures that establish effective and sufficient controls with appropriate checks and balances, including separation of duties, which are regularly tested for adequacy and compliance. Functions that require such management policies and procedures include, but are not limited to designation of banking signatories and transactions, cash management, accounting, and procurement of goods and services, and inventory management. 4.Maintain a comprehensive physical asset inspection and proactive maintenance program consistentwith accepted utility industry practice. ______________________________________________________________________________ Page 1of2 144 ERMU Commission PolicyG.4lProtection of Assets ______________________________________________________________________________ 5.Maintain comprehensive operating procedures aimed at safeguarding equipment and preventing improper wear and tear consistentwith accepted utility industry practice. 6.Maintain a corporate records management program to safeguard paper and electronic files from loss, significant damage, or improper disposition in accordance with applicable laws and regulations (See Legal and Regulatory Compliance Policy). 7.Maintain competitive positionsor business arrangements POLICY HISTORY: AdoptedSeptember 12, 2017 RevisedAugust 10, 2021 ______________________________________________________________________________ Page 2of2 145 COMMISSION POLICY Section:Category: Governance Delegation to Management Policies Policy Reference:Policy Title: G.4l1Use and Disposal of Utility Property 1.0 PERSONAL USE All Utility property and equipment is publicly owned. Utility-owned equipment and facilities are not available for personal use by employees except as explicitly authorized in this or other Utility policies. Personal use of all Utility vehicles, machinery, tools, and other equipment is strictly prohibited. 2.0 DISPOSAL From time to time, Utility property becomes obsolete, is damaged, or is not needed. Such property will be disposed of by the Utility through salvage, trade, negotiated sale, or public auction. A. In most instances property will be disposed of by public auction conducted by a qualified third-party auctioneer. B. If it is determined that a negotiated sale is the best way to dispose of property, notice of the sale must be advertised in the official newspaper and/or the Utilities website, and posted in the Utilities office, for at least 5 business days. The appropriate department head will determine the minimum price for items to be sold. C. In no instance will anything of value within the scope of this policy (i.e., Utility property that becomes obsolete, damaged, or unnecessary) be given away free to anyone including employees, except as follows: 1. In the case of used and unwanted utility poles, cross arms, wood chips, wood cable reels, or other items where there is a disposal cost, the Utility may in its discretion offer such items to the general public for a nominal price or at no charge. Nothing in this policy shall be interpreted to prohibit employees from accessing any such offer on the same terms and to the same extent as the general public; ______________________________________________________________________________ Page 1 of 2 146 ERMU Commission Policy – G.4l1 Use and Disposal of Utility Property ______________________________________________________________________________ 2. In the case of used and unwanted utility poles, other infrastructure materials such as reclosers or fuses, meters, etc., the Utility may in its discretion donate the items to training facilities, such as Minnesota Municipal Utilities Association Training Center or other trade schools. D. Employees involved in the auction or sale process, including the decision to sell, determining the minimum sale price, administration and collection of sealed bids, or negotiating trade values, are prohibited from purchasing Utility property. E. An employee may purchase no more than one motor vehicle from the Utility or another Elk River political subdivision in any 12-month period. F. In all instances where Utility property is disposed of, other than by auction through a third- party auctioneer, the property shall not be transferred or delivered to the buyer or donee until the buyer or donee has executed and delivered to the Utility a release of liability and indemnification agreement on a form approved by the Utility. Unauthorized removal of Utility property or its conversion to personal use may result in discipline up to and including termination. 3.0 USE OF UTILITY VEHICLES Utility-owned vehicles are to be used only by Utility employees for official Utility business. Employees who drive or may be required to drive Utility vehicles and equipment are responsible for maintaining a safe driving record and for observing all traffic laws. Seat belts must be properly used at all times. Drivers must carry a current, valid driver’s license that is adequate for the type of vehicle being driven. Any employee who operates a Utility vehicle without a valid driver’s license will be subject to disciplinary action up to and including termination. Passengers may be carried only when necessary to conduct Utility business and/or when their transportation via Utility vehicle is in the best interests of the Utility. Utility vehicles may not be used to travel from work to an employee’s residence for rest or lunch breaks without prior Utility approval. Utility employees conducting official Utility business out of town (conventions, meetings, etc.) may carry family members as passengers if such accompaniment does not interfere with the best interests of the Utility and it has been approved by their department head. POLICY HISTORY: Adopted February 24, 2009 Revised November 15, 2011 Revised February 9, 2016 Revised July 9, 2019 Revised October 12, 2021 ______________________________________________________________________________ Page 2 of 2 147 G.4l2 – Inventory 1.0 General Policy The Utility has supplies and equipment that is utilized for electric and water infrastructure construction and maintenance. Inventory management is an important operational issue because it affects capital requirements, costs and customer service. 2.0 Recording Inventory Use Employees that utilize inventory are required to accurately record its use as follows: Determine/estimate items needed to perform the particular project/day’s work; Remove required items from inventory stock; Transfer items to vehicle being used to travel to the project/work site; Upon completion of the project/day’s work, record inventory items used on the inventory sheet to be turned in for record keeping; and Return any unused items to inventory stock in a timely manner. 3.0 Regular Counts On at least an annual basis, inventory counts are to be performed and a reconciliation of any discrepancies completed to account for all inventory used and inventory still in stock. Because there are inventory items that justify more careful planning and attention, such items will be reviewed with higher frequency. Significant items (as identified by purchasing and management) including items costing over $1,000 per piece or high risk items (such as wire with high salvage values) will be counted quarterly. A reconciliation will be performed for any discrepancies to account for all inventory used and inventory still in stock. 148 4.0 Equipment There is equipment that is not in inventory but which is necessary for the completion of electric and water infrastructure construction and maintenance. Items such as chain saws, power drills, crimping tools, etc. are resource investments that need to be managed. A listing of these items, with the quantity and location of each item, will be maintained and periodically reviewed for accountability. Computers, specifically, are one of the items for which such an itemized list is to be maintained and periodically reviewed. The minimum review period will be quarterly. 5.0 Ensuring Accuracy Employees are responsible for and must take steps to ensure the accuracy and completeness of inventory reporting data. In addition, employees that utilize and transport inventory must take necessary steps to safeguard such inventory from loss or theft. When an employee submits inventory reporting data, he or she is attesting to the accuracy of the data. Knowingly submitting or approving inaccurate inventory reporting data or careless reporting such data is a violation of policy and may subject the person to appropriate disciplinary action. Adopted December 22, 2009 149 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4l3Mobile Device Guidelines 1.0PURPOSE AND SUMMARY These guidelines pertain to ERMUemployees and Utilities Commissionerswho are issued a device purchased byERMU.The purpose of these guidelines is to outline the responsibilities and care required for utilitiesissued iPad or tablet devices. The devices are intended to be utilized by ERMUstaffand Utilities Commissionersfor the purpose of enhancing meeting workflow, reducing the use of paper agenda packet materials, improve staff efficiency, and to improve the timeliness of Utilities Commission, staff,and customercommunication. 2.0UTILITIES USE Issued devices are intended for professional use.ERMUdoes not maintain loaner devices, so users will be responsible for conducting meetings without a device in the event of a lost or misplaced device. Devices shall be maintained in a suitably charged state during work hours. Inappropriate media may not be used as a screensaver or background photo. Devices will be secured with a minimum eight (8) digit numeric pass code. Sound shall be muted at all times unless needed for instructional purposes. Personally ownedmusic, games and apps may only bepresent on ERMUissued device when using a personal Apple ID iTunes account. Inthecase a device is restored to its original condition, the user is responsible for restoring any personal content. ERMUis not responsible for backing up personal related content. Users may save work locally on the device.It is strongly recommended that users utilize the ERMUdesignated online storage technology. ______________________________________________________________________________ tğŭĻ Њ ƚŅ Ќ 150 ERMU CommissionPolicyG.4l3Mobile Device Guidelines ______________________________________________________________________________ Information stored on the iPad or tablet device could be classified as public, private, or other data and is governed by the Minnesota Government Data Practices Act (MN Statute Chapter 13) and must be treated accordingly. Staff and Utilities Commissionersshould retain information stored on the iPad or tablet device in keeping with ERMUpolicies and procedures perthe General Records Retention Schedule. 3.0PERSONAL/HOME USE The iPad or tablet device is a powerful computing tool. ERMUissued devices may be taken home provided the use is consistent with the Email/Internet portion found in the ERMU Employee Handbookas well as any other relevant ERMU policy.Failure to adhere to ERMU policiesshall result in the revocation of such use privilege. Users are allowed to connect devices to non-city wireless networks. While instructionand advice may be offered, ERMU is not responsible for home network use or support. It is the policy of ERMUto maintain the right to access and disclose any and all messages communicated through electronic means when ERMU-issued equipment is used. Regardless of the intent of the message (business or personal), any employee involved has no right to privacy, or to the expectation of privacy, concerning the content of any message or the intended destination of any message when using ERMUissued equipment. 4.0IPAD CARE Users willbe held responsible for the maintenance and care of assigned communication devices. Keep batteries charged and ready for use at meetings. Clean the view screen with a soft, dry cloth or anti-static cloth as needed. Do not lean or place anything on the screen that may cause damage. Always utilize the protective case. When not in use, store in a secure location. Never leave in an unlocked car or any other theft-prone area. Immediately report lost stolen, malfunctioning,or damaged devices to ERMU. Stolen devices must bereported immediately to the local authorities. Consult with ERMUbefore connecting or syncing devices to another computer. 5.0APPLICATION SOFTWARE All software applications purchased and installed by ERMUmust remain on the device in a usable condition and be accessible at all times. Users are responsible for personal software applications and are responsible for installation and backup. ______________________________________________________________________________ Page 2of3 151 ERMU CommissionPolicyG.4l3Mobile Device Guidelines ______________________________________________________________________________ Software purchased by ERMUwill be done through an ERMUApple ID iTunes or similar account. Users are allowed to purchase and download personal applications providing they are not profane, obscene,or offensive to others. ERMUis not responsible for the loss of any personal software applications when the device is updated, tested with diagnostic tools,or restored to its original state. Storage space needed for ERMUapplications will take precedence over space used for personal items. 6.0ACKNOWLEDGEMENT AllUtilities Commissioners and ERMU staff who are assigned an iPador tablet device shall be provided a copy of these guidelinesand shall acknowledge receipt and understanding of the provisions outlined herein.The guidelines may be updated as needed. I agree that I will use the ERMUissued iPad or tablet device in accordance with the specifics outlined in this useragreement. I also understand that use of an ERMU asset is a privilege that may be revoked at any time. Printed Name: ___________________________________ Signature: _______________________________________ Date: ___________________________________________ POLICY HISTORY: AdoptedMay14, 2013 ______________________________________________________________________________ Page 3of3 152 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4o1Water Use Restrictions 1.0PURPOSE AllIn order to protect the health, safety, and general welfare needs of the City of Elk River and its residents, and to reduce peak demand on the water distribution system and promote water conservation, the Commission has imposed permanent restrictions on lawn sprinkling. 2.0POLICY Pursuant to its authority under Section 78-51of the CityofElkRiver Code of Ordinances, the Commissionhasadopted by resolution the followingwater use restrictions: A.Nolawn sprinkling shall occur between the hours of 10:00 a.m. and 6:00 p.m. B.Use of the municipal water supply system forlawn sprinkling shallbe limited to an odd- even schedule. Homesandbusinesses withaddresses ending in anoddnumbermaywater onoddnumbered days, and homesandbusinesses with addresses ending in an even number may water on evennumbered days. Multi-family residences,businesseswith multiple addresses, townhomeassociationswithmultiple addresses, and properties without an apparent address may water on odd numbered days. C.In additionto the permanent restrictions on lawn sprinkling outlined above, the Commission has designatedtothe General Managertheauthorityto impose additional temporary water use restrictions, such as a watering ban,until the Commission can meet to consider a resolution imposingtemporary restrictions. These restrictions shall apply only to the use of water supplied by Elk River Municipal Utilities and shall not apply to water from private wells, whether those wells arelocated inside or outside of the Elk River Municipal Utilities water service area. However, all property owners utilizing a private well for lawn sprinklingare stronglyencouraged to follow the time-of-day and odd/even restrictions. ______________________________________________________________________________ Page1of2 153 ERMU CommissionPolicyG.4o1 Water Use Restrictions ______________________________________________________________________________ 3.0EXEMPTIONS Although the followingare exempt fromthewater use restrictions,users are encouraged to employ water efficiencytothe greatest extent possible. A.Wateringofshrubs,flowers, or otherlandscaping vegetation is permittedwhen done by hand and thewatering device is personallytended. B.Property owners with new sod, seed, or landscaping do not need to follow the odd-even restrictions during thefirst30 days after planting. However, they must still abide bythe midday ban from 10:00 a.m. to 6:00 p.m. C.Property ownerswho intermittently use their outdoor water system exclusively for recreationaluse such a filling aswimming poolor washing a vehicleare exempt from the restrictions. D.City andschool athletic fields, golf courses, commercial nurseries,agriculturaland horticulturalbusinesses are exempt fromtherestrictions. 4.0PENALTIES Failure to comply withwater use restrictionsis a violation ofCity Code.In accordancewith Section 78-52of the City of Elk River City CodeofOrdinances, fees and penalties for non- compliance may be assessedto the offending person, firm, corporation, or association. POLICY HISTORY: Adopted:May19,1998 Revised: July 14, 2009 Revised:August 11, 2009 Revised: July 12, 2011 Revised:August 10, 2021 ______________________________________________________________________________ Page 2of2 154 COMMISSIONPOLICY Section:Category: GovernanceDelegation to Management Policies Policy Reference:Policy Title: G.4rMutual Aid 1.0POLICY In the eventif a natural disaster or catastrophic event resulting in the compromise of water or electric uRiver Municipal Utilities may be contacted through utility associations, utility companies or cities to provide assistance. This request for assistance may be that of labor or equipmentresources. At the discretion of the Utility Management, resources may be dispatched in such a way as to not compromise Elk River Municipal Utilities or their customers. HISTORY: AdoptedFebruary 24, 2009 ______________________________________________________________________________ Page 1of1 155 2022GOVERNANCE AGENDA Tuesday, January 11:Tuesday, February 8: Annual Review of Committee ChartersReview Strategic Plan and 2021 Annual Business Plan Results Tuesday, March 8:Tuesday, April 12: Oath of OfficeAudit of 2021 Financial Report Election of OfficersFinancial Reserves Allocations Annual Commissioner Orientation and Review Review 2021 Performance Metrics Governance Responsibilities and Role Tuesday, May 10:Tuesday, June 14: Annual General Manager Performance Evaluation and Goal Setting Tuesday, July 12:Tuesday, August 9: Annual Commission Performance Evaluation Annual Business Plan – Review Proposed 2023 Travel, Training, Dues, Subscriptions, and Fees Review and Update Strategic Plan Budget Tuesday, September 13:Tuesday, October 11: Annual Business Plan – Review Proposed 2023 Annual Business Plan – Review Proposed 2023 Capital Projects Budget Expenses Budget Tuesday, November 8:Tuesday, December 13: Annual Business Plan - Review Proposed 2023 Adopt 2023 Official Depository and Delegate Rates and Other RevenueAuthority for Electronic Funds Transfers Adopt 2023 Fee ScheduleDesignate Official 2023 Newspaper 2023 Stakeholder Communication Plan Approve 2023 Regular Meeting Schedule Adopt 2023 Governance Agenda Adopt 2023 Annual Business Plan 156 2022Organizational Chart Last Updated February 1, 2022 46 of 48 FTE Electric & Water Customers Utilities Commission General Manager Operations Administrations DirectorDirector (Vacant) Executive Conservation & Engineering Water Technical Services Electric Customer Service Finance Manager HR GeneralistAdministrative Key Accounts Manager Superintendent SuperintendentSuperintendent Manager Manager Manager Communications Line Crew Lead Water GIS/Mapping Accountant & Admin IT/OT Technician Billing Specialist Foreperson Operator Technician Coordinator Electrical Credit & AP/PR Specialist Lead Lineworker Lineworker Water Operator Technician / Collections Electrician Specialist Electrical Customer Service Lead Lineworker Lineworker Water Operator Technician Representative Water Utility Customer Service Lead Lineworker Lineworker Locator Worker Representative Customer Service Lead Lineworker Lineworker Locator Representative Substation Customer Service LineworkerLineworker Apparatus Representative Technician Field Crew Foreperson Lead Bore Rig Bore Rig Operator Operator Inventory & Procurement Foreperson Inventory Assistant (Vacant) 157 158 ЊБЎЌ {{{ ЊЎЋЋЋВЊЋЊВЋЏЊЉЊАЋЍЌЊ АЍЋВ CCC ЊЍЋЊЋБЊЊЊБЋЎЊЏЋЌЌЉ ЏЌЊБ  ЊЌЋЉЋАЊЉЊАЋЍЊЎЋЋЋВ ЎЋВА ЊЋЊВЋЏЊЏЋЌЌЉЊЍЋЊЋБ ‘‘‘ ЍЊБЏ October  ЊЊЊБЋЎЊЎЋЋЋВЊЌЋЉЋА December November ЌАЎ ЊЉЊАЋЍЌЊЊЍЋЊЋБЊЋЊВЋЏ aaa ЋВЏЍ {{{ ЊЏЋЌЌЉЊЌЋЉЋАЊЊЊБЋЎ ЋВЏЌ {{{ ЊЏЋЌЌЉЊЌЋЉЋАЊЉЊАЋЍ ЊБЎЋВ CCC ЊЎЋЋЋВЊЋЊВЋЏЊЏЋЌЌЉ АЍЊБ  ЊЍЋЊЋБЊЊЊБЋЎЊЎЋЋЋВ ЏЌА ЊЌЋЉЋАЊЉЊАЋЍЌЊЊЍЋЊЋБ ‘‘‘ July Ў August ЋВЏ  ЊЋЊВЋЏЊЏЋЌЌЉЊЌЋЉЋА September ЍЊБЎ ЊЊЊБЋЎЊЎЋЋЋВЊЋЊВЋЏ aaa ЌАЍ {{{ ЊЉЊАЋЍЌЊЊЍЋЊЋБЊЊЊБЋЎ ЋВАЍ 159 {{{ ЊЏЋЌЌЉЊЍЋЊЋБЊЊЊБЋЎ ЊБЏЌ CCC ЊЎЋЋЋВЊЌЋЉЋАЊЉЊАЋЍ АЎЋВ  ЊЍЋЊЋБЊЋЊВЋЏЊЏЋЌЌЉ bƚǝ ЊЊ Ώ ĻƷĻƩğƓƭ 5ğǤbƚǝ ЋЍ Ώ ŷğƓƉƭŭźǝźƓŭbƚǝ ЋЎ Ώ 5ğǤ ğŅƷĻƩ ŷğƓƉƭŭźǝźƓŭ5Ļĭ ЋЌ Ώ /ŷƩźƭƷƒğƭ 9ǝĻ ƚĬƭĻƩǝĻķ5Ļĭ ЋЏ Ώ /ŷƩźƭƷƒğƭ 5ğǤ ƚĬƭĻƩǝĻķ NOTE: ALL DATES ARE SUBJECT TO CHANGE ЏЍЊБ ЊЌЋЉЋАЊЊЊБЋЎЊЎЋЋЋВ ‘‘‘ May June April ЎЌА  ЊЋЊВЋЏЊЉЊАЋЍЌЊЊЍЋЊЋБ ЍЋВЏ ЊЊЊБЋЎЊЏЋЌЌЉЊЌЋЉЋА aaa Utilities Commission Meeting Schedule ЌЊБЎ {{{ ЊЉЊАЋЍЊЎЋЋЋВЊЋЊВЋЏ /ƚƒƒźƭƭźƚƓ ƒĻĻƷźƓŭƭ ğƩĻ ŷĻƌķ ƷŷĻ ƭĻĭƚƓķ ǒĻƭķğǤ ƚŅ Ļğĭŷ ƒƚƓƷŷ ğƓķ ĬĻŭźƓ ğƷ ЌʹЌЉ Ʀ͵ƒ͵ ЊБЎЎ {{{ ЊЎЋЋЋВЊЋЊВЋЏЊЋЊВЋЏ АЍЍ CCC ЊЍЋЊЋБЊЊЊБЋЎЊЊЊБЋЎ ЏЌЌ  ЊЌЋЉЋАЊЉЊАЋЍЊЉЊАЋЍЌЊ /ƚƒƒźƭƭźƚƓ ƒĻĻƷźƓŭƭ ğƩĻ ŷĻƌķ ğƷ 9ƌƉ wźǝĻƩ /źƷǤ IğƌƌͲ ЊЌЉЏЎ hƩƚƓƚ tğƩƉǞğǤͲ 9ƌƉ wźǝĻƩͲ abͲ ǒƓƌĻƭƭ ƚƷŷĻƩǞźƭĻ ƦƚƭƷĻķ͵ ЎЋВЋВ ЊЋЊВЋЏЊЏЋЌЊЏЋЌЌЉ ‘‘‘ March ЍЊБЊБ January  February ЊЊЊБЋЎЊЎЋЋЊЎЋЋЋВ ЌАА ЊЉЊАЋЍЌЊЊЍЋЊЋБЊЍЋЊЋБ aaa ЋВЏЏ {{{ ЊЏЋЌЌЉЊЌЋЉЋАЊЌЋЉЋА Holidays 5Ļĭ ЌЊ Ώ bĻǞ —ĻğƩγƭ 5ğǤ ƚĬƭĻƩǝĻķWğƓ ЊА Ώ ağƩƷźƓ \[ǒƷŷĻƩ YźƓŭ WƩ͵ 5ğǤCĻĬ ЊЍ Ώ tƩĻƭźķĻƓƷƭγ 5ğǤağǤ ЌЉ Ώ aĻƒƚƩźğƌ 5ğǤWǒƌǤ Ѝ Ώ LƓķĻƦĻƓķĻƓĭĻ 5ğǤ{ĻƦƷ Ў Ώ \[ğĬƚƩ 5ğǤ 2022 - -- 160 ƩğǝĻƌ 9ǣƦĻƓƭĻ DǒźķĻƌźƓĻƭ ŅƚƩ /ƚƒƒźƭƭźƚƓĻƩƭ aĻğƌƭ Food allowances are actual expenditures for meals and gratuity, excluding alcoholic beverages. When employees travel and incur expenses to be reimbursed for meals, please use the following guidelines for spending. This spending amount is for general spending of travelling individuals. LƷĻƒźǩĻķ ƩĻĭĻźƦƷƭ ƒǒƭƷ ĬĻ ƭǒĬƒźƷƷĻķ ŅƚƩ ƩĻźƒĬǒƩƭĻƒĻƓƷ͵ When travelling for the entire day, the maximum to be reimbursed per day is $55. That can be distributed as $10 for breakfast, $20 for lunch, and $25 for dinner. This distribution per day is variable, as long as the maximum is not exceeded. For example, if $5 is spent on breakfast, $30 could be spent on dinner. If there are multiple days involved, the distribution per days is also variable. For example, if $45 is spent one day, $65 could be spent the next day. If you are travelling for a partial day, and only one or two meals are involved, please use the guideline amounts per meal: $10 for breakfast, $20 for lunch, and $25 for dinner. If you are at an event where the meal is provided and included in the fee for the event, please have that meal unless there are extenuating circumstances why you cannot (such as allergies to certain foods.) Additionally, the IRS has established per diems for specific geographic areas of high cost. High cost areas are $76 per day, versus $55. So the per diem amount is different for Washington, DC (a designated high cost area) than Elk River, MN. If you are travelling to areas outside of Minnesota, and are concerned you may be visiting a high cost area, please feel free to visit the IRS website for a listing of these areas. aźƌĻğŭĻ The 2022 business mileage reimbursement rate is 58.5 cents per mile. /ƚƒƦĻƓƭğƷźƚƓ Members of the Commission representing ERMU at meetings/conferences that are in addition to the commission meetings will receive a $75 per day stipend. 1/1/2022 161 UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Theresa Slominski –General Manager MEETING DATE: AGENDA ITEM NUMBER: March8, 2022 4.2 SUBJECT: Downtown Streetlights ACTION REQUESTED: Discussion on Downtown Elk River Business Association and Utility relationship. BACKGROUND: Last fall theDowntown Elk River Business Association (DERBA) approached ERMUrequesting wreaths to be hung on the streetlights during the Christmas season. ERMU agreed to work with the DERBA to see if they could find decorations that would work with the streetlights and sent a memo summarizing all decorations attached to the streetlights noting that ERMU would bill the DERBA for the labor involved with hanging and removing the decorations (that October 4, 2021 memo is attached). At the February 8 Commission meeting, Chair John Dietz brought forward a request from the DERBA/Jennifer Wagner to have the Utility donate the labor to hang and remove the wreath decorations rather than invoice the DERBA. DISCUSSION: In 2012, ERMU and the City agreed to a memorandum of understanding regarding the streetlights (attached for reference). In the memorandum it is noted that “The Utilities will provide as a contribution to the City all material costs and labor associated with the maintenance of street lights located within the Utilities’ electric service territory within the City of Elk River, Minnesota. The maintenance of streetlights will include lamping, ballasts, painting, and the locating of associated underground facilities.” ERMU also donates the electricity for the streetlights. ERMU is trying to protect our investment by limiting the items attached to the streetlights and limiting who is attaching these items. Since the streetlights have been installed in downtown, brackets have been added for hanging plants, banners, and recently Christmas decorations. The Utility has gone above and beyond the original understanding in working with the DERBA (which is not a direct City department) to accommodate the beautification efforts of downtown. For the record, ERMU believes these three attachments to the streetlights is the appropriate limit to avoid additional wear and tear/maintenance. In our Commission Policy G.2a Commission-City Council Relationship and Roles (attached), Page 1 of 2 175 it isstated that “It is the intent of the Commission to align its governance structuresand processes with the city in ways that will realize opportunities for greater value.” It also states, “In approving or allowing other donations such as labor, street lighting, and water for fire suppression, the Commission will subscribe to the philosophy that it is providing value to the community and not just shifting costs from one entity to the other.” The Utility desires to work with the City to be supportive and provide value. However, the City is indirectly connected to many organizations like the Chamber of Commerce, Great River Regional Library, ISD 728, etc. If an exception is granted for DERBA this could be opening the door for other organizations not directly connected to the City to do the same and stretch the resources of the Utility. The basis of charging the DERBA was that it is not a City department but a separate organization. If the Commission desires to determine a different approach for organizations not directly affiliated with the City, ERMU would be competing for resources needed for the Utilities’ business and that is outside of current policy. The Commission Policy G.2a1 Payment in Lieu of Taxes and Other Donations to the City of Elk River (attached) identifies donated labor as part of the policy however, it specifically states to the “City of Elk River.” ATTACHMENTS: October 4, 2021 Memo to DERBA regarding decorations attached to ERMU owned lights in downtown Elk River Memorandum of Understanding Regarding Street Light Installation and Maintenance Between Elk River Municipal Utilities and The City of Elk River, Minnesota Commission Policy G.2a - Commission-City Council Relationships and Roles Commission Policy G.2a1 - Payment in Lieu of Taxes and Other Donations to the City of Elk River Page 2 of 2 176 MEMORANDUM TO:Downtown Elk River Business Association FROM: Elk River Municipal Utilities DATE: October 4, 2021 SUBJECT: Decorations Attached to ERMU Owned Lights in Downtown Elk River Background: In 2019 ERMU purchased and installed 44 decorative lights along Main Street. The lights are valued at $5,400 each for a total value of $237,600. ERMU also pays for the electricity for each light pole as part of the Payment In Lieu Of Taxes (PILOT). Finally, ERMU is responsible for the ongoing maintenance including lamp replacements, painting, and general repairs. Each light pole can have one bracket attachment mounted on it. These brackets were purchased by the downtown business association to allow for the mounting of decorations. Currently there are pennant banners orflag banners andhanging flower baskets being displayed. The brackets purchased are specifically designed for the light poles and were initially mounted by ERMU in a manner that complies with local and state safety requirements.They are currently mounted at the minimum height from the level of the street or sidewalk. The current locations of the brackets willnot be altered for new decorations because of the wear and tear on the bracket fixtures and the poles they are attached to. Since the hanging baskets will be removed during the winter months there has been a request to explore other options for decorations and access to the electrical outlets on each pole during the time when flower baskets are not being used. Decoration Specifications: The bracket that was installed for the flower baskets cansupport a weight of 60 pounds. Any decoration hung from the basket used for flower baskets will not hang down more than 36 inches from the support bracket. Zip ties, duct tape, and electrical tape will not be allowed as fasteners for any decorations. Wrapping the poles in garland or small LED lights will not be allowed. Any lights that are utilized for the decorations will not exceed 15 watts per decoration of electric capacity. For the installation of any decorations and connection to the electrical sockets on the lightpoles installed along Main Street ERMU will charge the Downtown Business Association $220/hour for crew and equipment time. The Downtown Business Association will submit the installation plans along with the specifications for the decorations prior to the purchase and installation of decorations. ERMU Director of Operations must review proposed decorationsand equipment used to attach the decorations to the pole prior to the purchase and installation to ensure that they can be attached securely and appropriately. 177 178 179 COMMISSION POLICY Section:Category: GovernanceGovernance Policies Policy Reference:Policy Title: CommissionCity Council Relationship G.2a and Roles PURPOSE: With this policy, the Commission describes its role in relation to the Elk River City Council and the way in which it desires to interact with the City Council. POLICY: The Commission and the City Council share the responsibility for ensuring effective governance ustomers. The Commission desires to maintain a working relationship with the City Council that will enable both bodies to coordinate and carry out their separate responsibilities so that ERMU is governed with excellence. Although governed autonomously by City government. This creates opportunities for bringing greater value to the stakeholders of both the City and ERMU through a hybrid of municipal utilities and city governance. It is the intent of the Commission to align itsgovernance structures and processes with the city in ways that will realize opportunities for greater value. Consistent with the preceding, the Commission will: 1. Routinely monitor, evaluate, and strive to improve its performance, keeping the City Council governance with respect to the following: a.Compliance with legal and fiduciary responsibilities; b.Compliance with Commission-established Governance policies that are periodically results, governance, and management. ______________________________________________________________________________ Page 1of 2 180 ERMU Commission Policy G.2a Commission City Council Relationship and Roles ______________________________________________________________________________ 2. repr economic development. 3. Provide an opportunity for the City Council to meet jointly with the Commission at least once every three (3) years. The meeting will be held following completion of the annual independent financial audit. The focus of this joint meeting will be a report by the fiscal year, along with an opportunity for the Council to provide input to the Commission on matters related to planning and budgeting for the next fiscal year. The Commission may request or recommend additional joint meetings for other specific purposes. 4. Develop, update as necessary, and provide to the Mayor and City Council documentation that is intended to ensure the appointment of qualified and committed ERMU Commissioners. Such documentation will include relevant knowledge and experience, core competencies, and character traits that are consistent w effective governance. information to appoint persons who are appropriately qualified and well-informed about the expectations for service as a Commissioner. 5. condition with respect to voluntary payments in lieu of taxes (PILOT) and other donations of services from the ERMU utility enterprises to the City that are likely to have material financial consequences for both entities. The Commission will inform the City Council promptly of any material changes in the PILOT and other donations. Further, the Commission will use a process for determining PILOT and other financial donations to the City that is transparent, consistent with state and national benchmarking comparisons, forecasted and budgeted, and with a mutually understood methodology. In approving or allowing other donations such as labor, street lighting, and water for fire suppression, the Commission will subscribe to the philosophy that it is providing value to the community and not just shifting costs from one entity to the other. POLICY HISTORY: Adopted May 9, 2017 ______________________________________________________________________________ Page 2of 2 181 COMMISSIONPOLICY Section:Category: GovernanceGovernance Policies Policy Reference:Policy Title: Payment in Lieu of Taxes and Other G.2a1 Donations to the City of Elk River PURPOSE: The success of ERMU is linked with the success of our community. And the success of our community is linked with the operation of our city government and ERMU. ERMU was purchased by the City of Elk River in 1945 and separate governance was created per State Statute in 1947. Although governedseparately, ERMU is still an important component of our local government and our city services. It is typical for a municipal utility to provide a Payment in Lieu of Taxes (PILOT) and other donations to their city, regardless of a separation of governance. Although typical, this become non-competitive, or inhibit needed investment in personnel or infrastructure which may r customers. For these reasons the PILOT and other donations should be reviewed at least once every five (5) years by the ERMU Commission. POLICY: The PILOT and other donations to the City of Elk River shall be as follows: 1.Payment in Lieu of Taxes (PILOT)The PILOT transfer from Elk River Municipal Utilities electric customers,except customers qualifying for the Transmission TransformedService rate,within the corporate boundaries of the City of Elk River. For the customers that qualify for the Transmission TransformedServicerate,thePILOT transfer from ERMU to the City of Elk Rivershall befour percent (4%) of themargin remaining from the evenly split charge per kWh to cover dispatching,billing, and administrative costsincurredby the wholesale power provider and ERMU. 2.Donated ElectricityElk River Municipal Utilities shall donate all electricity to the City of Elk River for street lights and signal lights. ______________________________________________________________________________ Page 1of2 182 ERMU Commission PolicyG.2a1Payment in Lieu of Taxes and Other Donations to the City of Elk River ______________________________________________________________________________ 3.Donated WaterElk River Municipal Utilities shall donate water for use by the Elk River Fire Department (ERFD) for the purpose of extinguishing fires within the City of Elk River and other cities under contract with the ERFD. For the purpose of creating ice rinks for public/ non-enterprise use, ERMU shall donate water for use by the Elk River Parks Department. Elk River Municipal Utilities shall donate water for the use by the Elk River Streets Department for the use of street sweeping. 4.Donated LaborBecause of specialized skills and equipment, ERMU may be able to provide a better value to our community by donating labor to the City of Elk River. For example, ERMU has trained employees and the equipment to hang banners where the City does not. In this example, ERMU is able to provide this donated service to the City for less cost than a third party, creating greater value to our community. For such situations, ERMU shall donate labor to the City of Elk River, as appropriate, where a greater value is created for our community and where ERMU is not subjected to undue burden. In addition to hanging banners, other examples include: maintenance of street lighting, relamping signal lights, locating underground fiber optics and/or other facilities, administration costs associated with the billing of city franchise fees, installation of temporary lighting, relamping of city ball field lighting, installation and/or maintenance of POLICY HISTORY: Adopted December 6, 1994 Revised June 6, 2008 Revised July 2, 2013 Revised October 13, 2015 Revised January 1, 2016 Revised October 8, 2019 Revised May 11, 2021 ______________________________________________________________________________ Page 2of2 183 UTILITIES COMMISSION MEETING TO:FROM: ERMU Commission Melissa Karpinski –Finance Manager MEETING DATE: AGENDA ITEM NUMBER: March 8, 2022 5.1 SUBJECT: Financial Report – January 2022 ACTION REQUESTED: Receive the January 2022Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric January’s electric kWh sales are downfrom the prior year, 8%. For further breakdown: Residential usage is down 14% Small Commercial usage is down 3% Large Commercial usage is down 5% Electric Operating Revenues for January of $2,884,427 are less thanthe prior year by 6% and unfavorable to budget by 10%. Other Revenues of $142,839 are more than the prior year by 3% but are unfavorable to budget by 18%. Overall, Total Revenues of $3,027,267 are less than the prior year by 6% and unfavorable to budget by 10%. Purchased Power of $2,358,373 is morethan the prior year by 17%, andunfavorable to budget by 16%. EAC charge is $193,543 more than prior year and $227,606 more than budget. Administrative Expenses of $416,394 are inline with the prior yearand favorable to budget by 7%. General Expenses of $30,818 are 54% more than the prior year but are favorable to budget by 37%. For expenses, in total they are 13% more than the prior year and are unfavorable to budget by 7%. The main driver causing the prior year and budget variance is Purchased Power. ______________________________________________________________________________ Page 1 of 2 184 For January 2022, the Electric Department has a Net Lossof ($501,866). This is behindthe budgeted Net Profitof $60,190andisless than the prior year Net Profitof $92,919. Water January gallons of water sold are down 10% fromthe prior year. For further breakdown: Residential use is down 17% Commercial use is down 2% Water Operating Revenues for Januaryof $128,998are less than the prior year by 5% and unfavorable to budget by 1%. Other Revenues of $47,988 are less than the prior yearby 35% and unfavorable tobudget by 34%. The main driver of the prior year variance is Water Access Charges. Overall, Total Revenues of $176,986 are less than the prior year by 16% and areunfavorable to budget by 13%. Total Expenses of $261,126 are more than the prior year by 2% butare favorable to budget by 9%. For January 2022, the Water Department has a Net Lossof ($84,139) (typical for the water department). This is slightly behind the budgeted Net Loss of ($82,406) and behind last year’s Net Loss of ($45,490). ATTACHMENTS: Balance Sheet 01.2022 ElectricBalance Sheet 01.2022 Water Balance Sheet 01.2022 Summary Electric Statement of Revenues, Expenses and Changes in Net Position 01.2022 Summary Water Statement of Revenues, Expenses and Changes in Net Position 01.2022 Graphs Prior Year and YTD 2022 Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 01.2022 Detailed Water Statement of Revenues, Expenses and Changes in Net Position 01.2022 ______________________________________________________________________________ Page 2 of 2 185 ELK RIVER MUNICIPAL UTILITIES ELK RIVER, MINNESOTA COMBINED BALANCE SHEET FOR PERIOD ENDING JANUARY 2022 ELECTRICWATER ASSETS CURRENT ASSETS CASH18,345,0749,334,148 ACCOUNTS RECEIVABLE2,675,981268,148 INVENTORIES1,009,66821,598 PREPAID ITEMS276,93247,614 CONSTRUCTION IN PROGRESS6,826,835202,971 TOTAL CURRENT ASSETS29,134,4919,874,479 RESTRICTED ASSETS BOND RESERVE FUND1,779,0160 EMERGENCY RESERVE FUND2,844,5561,339,580 UNRESTRICTED RESERVE FUND00 TOTAL RESTRICTED ASSETS4,623,5721,339,580 FIXED ASSETS PRODUCTION788,76114,850,406 LFG PROJECT3,851,4420 TRANSMISSION2,305,0240 DISTRIBUTION45,159,44225,610,706 GENERAL11,778,6961,070,546 FIXED ASSETS (COST)63,883,36441,531,658 LESS ACCUMULATED DEPRECIATION(33,937,682)(21,082,642) TOTAL FIXED ASSETS, NET29,945,68220,449,016 INTANGIBLE ASSETS POWER AGENCY MEMBERSHIP BUY-IN21,546,2120 LOSS OF REVENUE INTANGIBLE4,349,6530 LESS ACCUMULATED AMORTIZATION(2,225,966)0 TOTAL INTANGIBLE ASSETS, NET23,669,8980 OTHER ASSETS AND DEFERRED OUTFLOWS277,00143,701 TOTAL ASSETS 87,650,64431,706,776 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES ACCOUNTS PAYABLE5,529,460720,858 SALARIES AND BENEFITS PAYABLE558,094136,870 DUE TO CITY961,38730,569 DUE TO OTHER FUNDS00 NOTES PAYABLE-CURRENT PORTION191,6970 BONDS PAYABLE-CURRENT PORTION1,055,000320,000 UNEARNED REVENUE10,588145,157 TOTAL CURRENT LIABILITIES8,306,2261,353,455 LONG TERM LIABILITIES OPEB LIABILITY00 LFG PROJECT00 DUE TO COUNTY00 DUE TO CITY90,72022,680 BONDS PAYABLE, LESS CURRENT PORTION30,244,9981,694,693 PENSION LIABILITIES2,791,010446,537 TOTAL LONG TERM LIABILITIES33,126,7282,163,910 TOTAL LIABILITIES 41,432,9543,517,365 DEFERRED INFLOWS OF RESOURCES140,16021,807 FUND EQUITY CAPITAL ACCOUNT CONST COST1,779,0160 CONTRIBUTED CAPITAL00 RETAINED EARNINGS44,800,38028,251,744 NET INCOME (LOSS) (THROUGH PREVIOUS MONTH)(501,866)(84,140) TOTAL FUND EQUITY46,077,53028,167,604 TOTAL LIABILITIES & FUND EQUITY 87,650,64431,706,776 186 ELK RIVER MUNICIPAL UTILITIES ELK RIVER, MINNESOTA ELECTRIC BALANCE SHEET Current Month Change from January 31, 2022December 31, 2021 Prior Month ASSETS CURRENT ASSETS CASH18,345,07418,838,262(493,188) ACCOUNTS RECEIVABLE2,675,9813,681,588(1,005,607) INVENTORIES1,009,668893,268116,400 PREPAID ITEMS276,932260,23416,698 CONSTRUCTION IN PROGRESS6,826,8356,993,891(167,056) TOTAL CURRENT ASSETS29,134,49130,667,244(1,532,753) RESTRICTED ASSETS BOND RESERVE FUND1,779,0161,779,0160 EMERGENCY RESERVE FUND2,844,5562,842,6921,864 TOTAL RESTRICTED ASSETS4,623,5724,621,7081,864 FIXED ASSETS PRODUCTION788,761788,7610 LFG PROJECT3,851,4423,851,4420 TRANSMISSION2,305,0242,305,0240 DISTRIBUTION45,159,44245,132,83226,610 GENERAL11,778,69611,505,515273,181 FIXED ASSETS (COST)63,883,36463,583,573299,791 LESS ACCUMULATED DEPRECIATION(33,937,682)(33,743,650)(194,031) TOTAL FIXED ASSETS, NET29,945,68229,839,922105,760 INTANGIBLE ASSETS POWER AGENCY MEMBERSHIP BUY-IN21,546,21221,546,2120 LOSS OF REVENUE INTANGIBLE4,349,6534,349,6530 LESS ACCUMULATED AMORTIZATION(2,225,966)(2,170,288)(55,678) TOTAL INTANGIBLE ASSETS, NET23,669,89823,725,576(55,678) OTHER ASSETS AND DEFERRED OUTFLOWS277,001277,0010 87,650,64489,131,451(1,480,807) TOTAL ASSETS LIABILITIES AND FUND EQUITY CURRENT LIABILITIES ACCOUNTS PAYABLE5,529,4606,533,242(1,003,781) SALARIES AND BENEFITS PAYABLE558,094512,50045,594 DUE TO CITY961,387968,343(6,956) NOTES PAYABLE-CURRENT PORTION191,697209,124(17,427) BONDS PAYABLE-CURRENT PORTION1,055,0001,055,0000 UNEARNED REVENUE10,5881,0679,521 TOTAL CURRENT LIABILITIES8,306,2269,279,275(973,049) LONG TERM LIABILITIES DUE TO CITY90,72090,7200 BONDS PAYABLE, LESS CURRENT PORTION30,244,99830,250,890(5,892) PENSION LIABILITIES2,791,0102,791,0100 TOTAL LONG TERM LIABILITIES33,126,72833,132,620(5,892) 41,432,95442,411,895(978,941) TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES140,160140,1600 FUND EQUITY CAPITAL ACCOUNT CONST COST1,779,0161,779,0160 RETAINED EARNINGS44,800,38043,169,3590 NET INCOME (LOSS) (THROUGH PREVIOUS MONTH)(501,866)1,631,021(2,132,887) TOTAL FUND EQUITY46,077,53046,579,396(501,866) 87,650,64489,131,451(1,480,807) TOTAL LIABILITIES & FUND EQUITY 187 ELK RIVER MUNICIPAL UTILITIES ELK RIVER, MINNESOTA WATER BALANCE SHEET Current Month Change from January 31, 2022December 31, 2021 Prior Month ASSETS CURRENT ASSETS 9,334,1489,467,782(133,634) CASH 268,148342,190(74,042) ACCOUNTS RECEIVABLE 21,59821,604(5) INVENTORIES PREPAID ITEMS47,61447,618(4) CONSTRUCTION IN PROGRESS202,971249,708(46,736) TOTAL CURRENT ASSETS9,874,47910,128,901(254,422) RESTRICTED ASSETS EMERGENCY RESERVE FUND1,339,5801,339,114466 TOTAL RESTRICTED ASSETS1,339,5801,339,114466 FIXED ASSETS PRODUCTION14,850,40614,850,4060 DISTRIBUTION25,610,70625,610,7060 GENERAL1,070,5461,070,5460 FIXED ASSETS (COST)41,531,65841,531,6580 LESS ACCUMULATED DEPRECIATION(21,082,642)(20,990,144)(92,498) TOTAL FIXED ASSETS, NET20,449,01620,541,515(92,498) INTANGIBLE ASSETS OTHER ASSETS AND DEFERRED OUTFLOWS43,70143,7010 TOTAL ASSETS 31,706,77632,053,230(346,454) LIABILITIES AND FUND EQUITY CURRENT LIABILITIES ACCOUNTS PAYABLE720,858845,505(124,647) SALARIES AND BENEFITS PAYABLE136,870124,20012,671 DUE TO CITY30,569112,767(82,198) BONDS PAYABLE-CURRENT PORTION320,000320,0000 UNEARNED REVENUE145,157212,743(67,586) TOTAL CURRENT LIABILITIES1,353,4551,615,215(261,760) LONG TERM LIABILITIES DUE TO CITY22,68022,6800 BONDS PAYABLE, LESS CURRENT PORTION1,694,6931,695,247(554) PENSION LIABILITIES446,537446,5370 TOTAL LONG TERM LIABILITIES2,163,9102,164,464(554) TOTAL LIABILITIES 3,517,3653,779,679(262,314) DEFERRED INFLOWS OF RESOURCES21,80721,8070 FUND EQUITY RETAINED EARNINGS28,251,74426,706,9990 NET INCOME (LOSS) (THROUGH PREVIOUS MONTH)(84,140)1,544,745(1,628,885) TOTAL FUND EQUITY28,167,60428,251,744(84,140) TOTAL LIABILITIES & FUND EQUITY 31,706,77632,053,230(346,454) 188