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6.5. ERMUSR 08-22-2006Elk River Municipal Utilities 13069 Orono Parkway Elk River, MN 55330 August 11, 2006 To: Elk River Municipal Utilities commission Jerry Takle Jim Tralle John Dietz From: Theresa Slominski Subject: Investment Committee Meeting proposals phone: 763.441.2020 Fax: 763.441.8099 The Investment Committee (Bryan Adams, John Dietz, and myself) met on Monday, July 24t" at 4:00 pm and discussed a number of items that I would like to bring to the full commission for approval. First, the reserves that we have been accumulating are classified as Restricted Assets with a further subdivision of Emergency Reserves and Construction Reserves as shown below for the electric fund (using May balances for presentation.) Restricted Assets Emergency Reserves $445,900.00 Construction Reserves $1,432,919.27 Total Restricted Assets $1,878,819.27 I propose that we change the subdivisions to Bond Reserves (the 10% bond covenant amounts), Emergency Reserves of $1,000,000, and an Unrestricted Reserves of the balance as shown below for the electric fund (using May balances for presentation.) Restricted Assets Bond Reserves $445,900.00 Emergency Reserves $1,000,000.00 Unrestricted Reserves $432,919.27 Total Restricted Assets $1,878,819.27 The reserves being listed as restricted assets impose limitations that those amounts cannot be accessed except by specific commission approval. By classing some dollars as unrestricted, it provides some flexibility for cash flow purposes in times of need (such as during the summer months when our power costs are so high and lagging the bill printing and collection cycle by 45 days, or high construction periods.) Second, the desired balance of reserves is proposed at $3,100,000 plus bond covenants for the electric fund and $1,500,000 plus bond covenants for the water fund. These amounts were arrived at by allowing $1,100,000 and $1,000,000 dollars for the construction/emergency type needs of the electric and water departments, respectively, plus 3 months worth of operating expenses (not including the purchased power cost expenses for electric.) Third, the monthly contribution to reserves has been $20,000 per month; $10,000 to the electric fund and $10,000 to the water fund. I propose that we change this contribution distribution to $15,000 for the electric fund and $5,000 for the water fund. The water reserves are at our goal level but the electric fund is over $1,500,000 short of the goal. Also, for clarification, further contributions would be to increase the Emergency Reserves balances. Fourth, a Line of Credit option was discussed and an amount of $500,000 decided upon as additional funds to have available in an emergency situation for the short term (until bonds could be issued or funds reimbursed to us.) This Line of Credit would be available to be accessed if our own reserves were insufficient for whatever the need was. I propose that we explore this option further with the First National Bank of Elk River.