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5.2 ERMU 12-12-2023Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: December 12, 2023 5.2 SUBJECT: 2024 Annual Business Plan (Budget, Schedule of Rates & Fees) ACTION REQUESTED: Adopt the 2024 Annual Business Plan BACKGROUND: In November, the preliminary 2024 Annual Business Plan was presented to the Commission. There have been some changes due to finalizing of projects and expenses. The final highlights are discussed below. DISCUSSION: Electric Budget and Rates As discussed in November, we are proposing a 0% rate increase for 2024. Notable items in the electric budget for 2024 are: • 4.00% wage adjustment for all pay plan groups. • Conservative estimate for usage and growth. • 0% rate increase for wholesale power. • Contracting for tree trimming of $145k. • Increased pension expense due to 2022 actual. • Increased loss on disposition of capital due to Advanced Metering Infrastructure (AMI) implementation. • Administrative expenses for Utilities Performance Metric Incentive Compensation (UPMIC) Distribution for change in percentage and additional consulting fees for a rate study, compensation study, and NISC business consult. • Replacement of Digger Truck #9. • Replacement of Truck #13. • Electric Service Territory acquisition loss of revenue for Areas 1&2, 3&4, 5&6, and 7&8 from reserves. • County Road 12 interconnection agreement with Connexus from reserves. • East substation design and construction from reserves • Otsego transformer replacement from reserves. • Feeder construction from reserves. Page Iof2 0 ***AMI project from inter -fund borrowing. Water Budget and Rates As discussed in November, we are proposing a 2% rate increase for 2024. Notable items in the water budget for 2024 are: • 4.00% wage adjustment for all pay plan groups. • Conservative estimate for usage and growth. • Increased pension expense due to 2022 actual. • Increased loss on disposition of capital due to AMI implementation. • Administrative expenses for UPMIC Distribution for change in percentage and additional consulting fees for a rate study, compensation study, and NISC business consult. • AMI project from reserves. • Water main construction from reserves. Summary Submitted for approval is the 2024 Annual Business Plan which includes the 2024 Budget and the 2024 Schedule of Rates & Fees. The 2024 fees were approved by the commission in November and are being presented here unchanged. The adoption of the 2024 Schedule of Rates & Fees through the adoption of the Annual Business Plan shall supersede and replace all previously adopted tariffs, rates, and fees. FINANCIAL IMPACT: Notable items discussed above. As previously discussed, we are proposing a rate increase of 0% for electric and 2% for water. ATTACHMENTS: • Proposed 2024 Annual Business Plan o 2024 Budget o 2024 Schedule of Rates & Fees Page 2of2 100