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11-26-2014 HUCMMINUTES Regular Meeting — Hutchinson Utilities Commission Wednesday, November 26, 2014 Call to order — 3:03 p.m. President Anthony Hanson called the meeting to order. Members present: President Anthony Hanson; Vice President Monty Morrow; Secretary Mark Girard; Commissioner Donna Luhring; Commissioner Dwight Bordson; Attorney Marc Sebora; and General Manager Jeremy Carter. 1. Approve Minutes of October 29, 2014 Regular Commission Meeting The minutes of the October 29, 2014 regular meeting were reviewed. A motion was made by Commissioner Bordson, seconded by Secretary Girard to approve the October 29, 2014 regular meeting minutes. Motion was unanimously carried. 2. Ratify Payment of Bills for October 2014 The October 2014 payables were discussed. After discussion, a motion was made by Commissioner Luhring, seconded by Vice President Morrow to ratify the payment of bills in the amount of $2,247,184.41 (detailed listing in payables book). Motion was unanimously carried. 3. Approve Financial Statements/Budget Year to Date GM Carter presented the October 2014 financial statements/budget year-to-date. After discussion, a motion was made by Secretary Girard, seconded by Commissioner Bordson to approve the financial statements/budget year-to-date. Motion was unanimously carried. 4. Review Policies GM Carter presented the policies, section: • After Hours Reconnection Policy • Landlord Acknowledgement No changes were recommended. 5. Approve Changes to Policies GM Carter presented changes to the policies, sections: • Payment of Your Bill • Disconnection of Residential Services by HUC • Disconnection of Commercial Services by HUC Changes to section Payment of Your Bill were made for clean-up purposes, changing "check" to "payment" to reflect other payment options. Changes to sections Disconnection of Residential Services by HUC and Disconnection of Commercial Services by HUC were made for clarification. After discussion, a motion was made by Commissioner Bordson, seconded by Commissioner Luhring to approve changes to sections Payment of Your Bill, Disconnection of Residential Services by HUC and Disconnection of Commercial Services by HUC. Motion was unanimously carried. (Changes attached.) 6. Review Exempt and Non -Exempt Employee Handbooks GM Carter presented exempt and non-exempt handbooks, sections: Introduction • What is Hutchinson Utilities Commission Purpose of this Handbook After discussion, no changes were recommended. 7. Approve Changes to Exempt and Non -Exempt Employee Handbooks GM Carter presented changes to the exempt and non-exempt employee handbooks, section: • Definitions The changes made to section Definitions were to update the "staff personnel' titles. After discussion, a motion was made by Commissioner Luhring, seconded by Secretary Girard to approve changes to the exempt and non-exempt handbooks. Motion was unanimously carried. (Changes attached.) 8. Approve Rescheduling the December 31, 2014 Regular Commission Meeting to Wednesday, December 17, 2014 at 3:00 p.m. A motion was made by Commissioner Bordson, seconded by Secretary Girard to reschedule the December 31, 2014 regular commission meeting to Wednesday, December 17, 2014 at 3:00 p.m. Motion was unanimously carried. 9. Approve Payment in Lieu of Taxes (PILOT) Transfer for 2015 GM Carter presented the 2015 HUC Transfer letter requesting the Board approve the agreed upon transfer amount of $939,000 for 2015, which was approved by the City Council at the November 12 council meeting. A motion was made by Commissioner Bordson, seconded by Commissioner Luhring to approve the Payment in Lieu of Taxes (PILOT) transfer for 2015 in the amount of $939,000. Motion was unanimously carried. (2015 HUC Transfer Letter attached.) 10. Declare HUC Employee Recognition/Holiday Dinner as an Open Meeting on Friday, December 12 at 6 p.m. A motion was made by Commissioner Bordson, seconded by Commissioner Luhring to declare the HUC employee recognition/holiday dinner as an open meeting on Friday, December 12 at 6 p.m. Motion was unanimously carried. 2 11. Communication from the Interim City Administrator Interim City Administrator Sebora reported: • The City extended a contract to the City Administrator. The contract is to be finalized next week and approved by City Council on December 9. 12. Division Reports GM Carter reported: Nothing to report Finance — Jared Martig • No more phone calls received on utilities collection scam. • Next month's financials may be distributed the morning of the December 17 commission meeting. Electric — Dave Hunstad Nothing to report Natural Gas — John Webster • Purchased another fixed price contract for November 2015 through October 2024 at $4.75 to keep HUC's average price to the customer below $5. • Natural Gas Division completed the annual check at Village Cooperative last Thursday. 13. Legal Update Nothing to report Unfinished Business • Discuss Separate Business Unit for Wholesale Business o Will be working on a blended model in the next week. • Discuss Compensation Study o Nothing to report New Business Review Revised 2015 Budget o GM Carter distributed the detailed income statement and discussed potential revenue opportunities and considering different power cost adjustment mechanisms in the future. GM Carter discussed areas of savings being considered in securing another dental insurance provider and comparing costs of different healthcare plans. HUC will continue to look at other cost savings opportunities. The final budget will be on the agenda to be approved at the December 17 regular commission meeting with the understanding the Board will be open to future budget revisions. 3 • Closed Session to Conduct the Six -Month Performance Review of Hutchinson Utilities Commission's General Manager Pursuant to Minnesota Statute 13 D .05 Subd. 3(a) At 4:10 p.m. a motion was made by Commissioner Luhring, seconded by Secretary Girard to move into a closed session meeting to conduct the six- month performance review of Hutchinson Utilities Commission's General Manager. Motion was unanimously carried. ATTEST: — Anthony Han on, Pres dent 4 A& -/ /_ r Mar Girar , Secretary Payment of Your Bill Payments may be personally presented during office hours at HUC's business office or drive -up window located at 225 Michigan Street Southeast. Payments are due by the date shown on the statement and may be paid by: • cash • check • money order • VISA/MasterCard/Discover • drop box at Cash Wise Foods, Hutchinson City Center or HUC's business office • automatic bank payment plan • online at www.hutchinsonutilities.com or HUCbilling(a�-ci.hutchinson.mn.us • phone toll free at 855-820-2288. When paying in any manner other than cash, no change will be given. No second party or post-dated checks will be accepted. Checks will not be held. A dishonored Ghee;F-payment is treated as a non-payment. If notification of the dishonored shes�-payment is received by HUC, the customer will be charged a $30 processing fee. Disconnection of Residential Services by HUC 1. Residential utility service shall be disconnected for any of the following reasons: • Failure to pay by the deadline on a delinquent account or failure to comply with the terms of the budget payment plan. • Failure to contact HUC to gain protection from disconnection under the Cold Weather Rule. • Failure to maintain the payment agreement established under the Cold Weather Rule. • Failure to comply with deposit requirement. • Failure to pay for merchandise or charges for non-utility service billed by HUC. • Payment of bill with a dishonored check. • Failure to provide authorized utility personnel access to utility equipment. • HUC shall disconnect residential utility service, without notice, where service has been reconnected without HUC's authorization. • HUC shall disconnect residential utility service, without notice, where it has reasonable evidence that utility service is being obtained by potentially unsafe devices or potentially unsafe methods that stop or interfere with the proper metering of the utility service. • HUC may disconnect residential utility service, without notice, where a dangerous condition exists for as long as the condition exists. • At the request of the property owner, as long as it's currently in owner's name. • At the request of the realtor/bank, as long as it's currently in their name. • If an account owner or property owner does not notify us, within three (3) business days following disconnection of service for non-payment, a final bill will be processed the "i" will be finaled and the account will be closed. 2. HUC must have a Landlord Agreement on file acknowledging that landlord/owner will be responsible for all utility charges after the read-out date requested by a tenant. Failure of the landlord/owner to execute this form will lead to a shut off of services on the read-out date requested from tenant. 3. For all items mentioned in number 1 and 2 above, a disconnect/reconnect fee shall be applied. The disconnect/reconnect fee is as follows: • A $40 trip charge to disconnect. • A $40 trip charge to reconnect, payment shall be made with cash, money order or credit card during regular business hours. • After hours reconnection will follow the After Hours Reconnection Policy. 4. In the event that the customer pays after the deadline given on the disconnect letter, and the payment is processed before physical disconnection, a $40 Removal from Disconnect List Fee will be applied to their account. 5. If a realtor/bank requests to have service reconnected for one day in order to perform an inspection, a $40 trip charge to reconnect and a $40 disconnect charge will be applied. 6. In the event of unauthorized use of, or tampering with the equipment of HUC, a tampering charge of $100 will be assessed to the customer's account. The appropriate law enforcement agency will be notified. HUC reserves the right to charge the customer for the cost of repairs to the equipment of HUC. 7. A dishonored Chipayment will be assessed a $30 processing fee. 8. A dishonored rhepayment that was written made to avoid disconnection, or to get reconnected, will be assessed a $30 processing fee; plus: • A $40 trip charge to deliver a door hanger, giving customer 24 hours to make c-heGk payment_good with cash, money order or credit card. 9. HUC is not required to furnish residential service under conditions requiring operation in parallel with generating equipment connected to the customer's system if such operation is hazardous or may interfere with its own operations or service to other customers or operation as a condition or rendering service under such circumstances. For additional information, see HUC's Parallel Generation Policy. FAILURE TO RESPOND TO THE DISCONNECT NOTICE SET FORTH ON THE BILL OR FAILURE TO PAY FOR SERVICES RENDERED BY HUC MAY RESULT IN THE DISCONNECTION OF SERVICES TO THE PROPERTY WITHOUT ANY ADDITIONAL NOTICE TO THE CUSTOMER. IT IS THE CUSTOMER'S RESPONSIBILITY TO PAY FOR SERVICES RENDERED AND TO ADVISE HUC OF ANY CHANGE IN ADDRESS. NEITHER HUC NOR THE CITY OF HUTCHINSON, NOR ANY OF THE AGENTS, EMPLOYEES OR REPRESENTATIVES OF THE CITY OF HUTCHINSON OR HUC, WILL BE RESPONSIBLE FOR ANY DAMAGES OR CLAIMS INCURRED AS A RESULT OF THE DISCONNECTION OF SERVICES. Residential utility service may not be disconnected or refused for any of the following reasons: • Delinquency in payment for services by a previous occupant of the premises to be served. • Failure to pay for a different rate classification of utility service. • Failure to pay the account of another customer as guarantor thereof. • Failure to pay charges arising from any underbilling occurring more than year prior to the current billing and due to any misapplication of rates or faulty metering. • If a customer is on the Budget Payment Plan and has a credit balance on account. Disconnection of Commercial Services by HUC 1. Commercial utility service shall be disconnected for any of the following reasons: • Failure to pay by the deadline on a delinquent account. • Failure to comply with deposit requirement. • Failure to pay for merchandise or charges for non-utility service billed by HUC. • Payment of bill with a dishonored check. • Failure to provide authorized HUC personnel access to utility equipment. • HUC shall disconnect commercial utility service, without notice, where service has been reconnected without HUC's authorization. • HUC shall disconnect commercial utility service, without notice, where it has reasonable evidence that utility service is being obtained by potentially unsafe devices or potentially unsafe methods that stop or interfere with the proper metering of the utility service. • HUC may disconnect commercial utility service, without notice, where a dangerous condition exists for as long as the condition exists. • At the request of the property owner, as long as it's currently in owner's name. • At the request of the realtor/bank, as long as it's currently in their name. 2. HUC must have a Landlord Agreement on file acknowledging that landlord/owner will be responsible for all utility charges after the read-out date requested by a tenant. Failure of the landlord/owner to execute this form will lead to a shut off of services on the read-out date requested from tenant. 3. For all items mentioned in number 1 and 2 above, a disconnect/reconnect fee shall be applied. The disconnect/reconnect fee is as follows: • A $40 trip charge to disconnect. • A $40 trip charge to reconnect, payment shall be made with cash, money order or credit card during regular business hours. • After hours reconnection will follow the After Hours Reconnection Policy. 4. In the event that the customer pays after the deadline given on the disconnect letter, and the payment is processed before physical disconnection, a $40 Removal from Disconnect List Fee will be applied to their account. 5. If a realtor/bank requests to have service reconnected for one day in order to perform an inspection, a $40 trip charge to reconnect and a $40 disconnect charge will be applied. 6. In the event of unauthorized use of, or tampering with the equipment of HUC, a tampering charge of $100 will be assessed to the customer's account. The appropriate law enforcement agency will be notified. HUC reserves the right to charge the customer for the cost of repairs to the equipment of HUC. 7. A dishonored payment will be assessed a $30 processing fee. 78.A dishonored cam -payment made to avoid disconnection, or to get reconnected, will be assessed a $30 processing fee; plus: • A $40 trip charge to deliver a door hanger, giving customer 24 hours to make Ghesk-pgment good with cash, money order or credit card. 89. HUC is not required to furnish commercial service under conditions requiring operation in parallel with generating equipment connected to the customer's system if such operation is hazardous or may interfere with its own operations or service to other customers or operation as a condition or rendering service under such circumstances. For additional information, see HUC's Parallel Generation Policy. FAILURE TO RESPOND TO THE DISCONNECT NOTICE SET FORTH ON THE BILL OR FAILURE TO PAY FOR SERVICES RENDERED BY HUC MAY RESULT IN THE DISCONNECTION OF SERVICES TO THE PROPERTY WITHOUT ANY ADDITIONAL NOTICE TO THE CUSTOMER. IT IS THE CUSTOMER'S RESPONSIBILITY TO PAY FOR SERVICES RENDERED AND TO ADVISE HUC OF ANY CHANGE IN ADDRESS. NEITHER HUC NOR THE CITY OF HUTCHINSON, NOR ANY OF THE AGENTS, EMPLOYEES OR REPRESENTATIVES OF THE CITY OF HUTCHINSON OR HUC, WILL BE RESPONSIBLE FOR ANY DAMAGES OR CLAIMS INCURRED AS A RESULT OF THE DISCONNECTION OF SERVICES. Commercial utility service may not be disconnected or refused for any of the following reasons: • Delinquency in payment for services by a previous occupant of the premises to be served. • Failure to pay for a different rate classification of utility service. • Failure to pay the account of another customer as guarantor thereof. • Failure to pay charges arising from any underbilling occurring more than year prior to the current billing and due to any misapplication of rates or faulty metering. NON-EXEMPT DEFINITIONS In this Handbook, the following terms shall have the meanings as listed below: "Commission" means the Hutchinson Utilities Commission. "Essential employees" means power plant operators, system controllers, line workers, and natural gas service workers. "Exempt employees" means executive, professional and administrative employees as those terms are defined in the Fair Labor Standards Act ("FLSA") and who are not subject to the minimum wage and overtime provisions of the FLSA. "General Manager" means the Chief Executive of Hutchinson Utilities who is appointed by the Commission. "Immediate family" means spouse or significant other, parent, stepparent, guardian, child, adult child, stepchild, sibling, grandparent, grandchild, and any in-law. "Non-exempt employees" are employees who are generally paid hourly and are subject to the minimum wage and overtime provisions of the FLSA. "Regular full-time employee" means an employee who has been appointed to an authorized, budgeted position who is not temporary or probationary and who is regularly scheduled to work 40 hours during a work week. Generally, regular full-time employees are eligible for Utility benefit programs subject to the terms, conditions and limitations of each benefit program. "Seniority" means length of consecutive employment as a regular full-time employee with Hutchinson Utilities. "Staff personnel" means- ir-eeterfzleetrie Division, Director of Natural Gas Division, Custom uman Relations Manager, Manager of Electric Production, Manager of Electric Transmission/Distribution, Manager- of ingineering ServieesEn ing eering Services Manager, Finance Manager, Accountant, Administrative Coordinator, Purchasing Agent, Inventory Agent, Computer Systems Analyst, Energy Conservation Administrator, and Accounts Supervisor. "Temporary employee" means an employee who may work up to 40 hours per week but for a maximum of 24 weeks per year, even if not consecutive weeks. Temporary positions are eligible for legally mandated benefits such as Social Security but are ineligible for Utility benefit programs. "Utility" and "Utilities" means Hutchinson Utilities. "Working days" means Monday through Friday. EXEMPT DEFINITIONS In this Handbook, the following terms shall have the meanings as listed below: "Commission" means the Hutchinson Utilities Commission. "Essential employees" means power plant operators, system controllers, line workers, and natural gas service workers. "Exempt employees" means executive, professional and administrative employees as those terms are defined in the Fair Labor Standards Act ("FLSA") and who are not subject to the minimum wage and overtime provisions of the FLSA. "General Manager" means the Chief Executive of Hutchinson Utilities who is appointed by the Commission. "Immediate family" means spouse or significant other, parent, stepparent, guardian, child, adult, adult child, stepchild, sibling, grandparent, grandchild, and any in-law. "Non-exempt employees" are employees who are generally paid hourly and are subject to the minimum wage and overtime provisions of the FLSA. "Regular full-time employee" means an employee who has been appointed to an authorized, budgeted position who is not temporary or probationary and who is regularly scheduled to work 40 hours during a work week. Generally, regular full-time employees are eligible for Utility benefit programs subject to the terms, conditions and limitations of each benefit program. "Seniority" means length of consecutive employment as a regular full-time employee with Hutchinson Utilities. "Staff personnel" means ireeter of Electric Din, Director of Natural Gas Division, Custeme'Human Relations Manager, Manager of Electric Production, Manager of Electric Transmission/Distribution, Manages -of Engineering a v4eesEn in�g Services Manager, Finance Manager, Accountant, Administrative Coordinator, Purchasing Agent, Inventory Agent, Computer Systems Analyst, Energy Conservation Administrator, and Accounts Supervisor. "Temporary employee" means an employee who may work up to 40 hours per week but for a maximum of 24 weeks per year, even if not consecutive weeks. Temporary positions are eligible for legally mandated benefits such as Social Security but are ineligible for Utility benefit programs. "Utility" and "Utilities" means Hutchinson Utilities. "Working days" means Monday through Friday. Hutchinson Utilities Commission 225 Michigan Street SE Hutchinson, Minnesota 55350-1905 Dear Hutchinson Utilities Commissioners: Re: 2015 HUC Transfer Earlier this year a joint meeting took place between HUC and the City. At this meeting, a recap of the previous year was discussed, along with the current year and future year's outlook. Part of this meeting included a discussion on the needs of HUC in the near term, including the financial challenges that HUC faces due to, among other things, rising costs particularly in the electric division. In September of this year, both sub -committees met to discuss the 2015 transfer and the amount achievable by both organizations at that time. As a result of those discussions, it was proposed that there is a City transfer reduction for 2015 of the additional $500,000 that will be transferred in 2014 outside of the base transfer amount, in addition to a base amount reduction of $500,000 (transfer percent) to a total 2015 transfer figure of $939,000. At the November 12th council meeting the board took action to approve the sub -committees agreed amount total transfer of $939,000. The City is fortunate to receive in 2014 a base transfer amount of $1,430,000 this year from HUC. In addition to the base transfer amount, an agreed upon additional $500,000 is being transferred for a total transfer of $1,930,000. This reduction to the 2015 HUC base amount transfer can be offset by the City with reserves set aside in previous years above what was needed in the general fund budgets at those times. The City will look to back -fill those reserves into the 2015 general fund budget in place of the reduced transfer amount for 2015. This will result in no net tax levy impact to the City in 2015. ask the Hutchinson Utilities Commissioners to approve the agreed upon transfer amount for 2015 of $939,000. To reiterate, this amount has been Anthony Hanson supported and approved by the City Council. President Monty Morrow If there are an questions on this item lease let me know. Vice President y q p Mark Girard Secretary Donna Luhring Commissioner Sincerely, Dwight Bordson Commissioner Jeremy Carter Jeremy J. Carter General Manager General Manager Hutchinson Utilities Commission Tel 320-587-4746 Fax 320-587-4721 Detailed Income Statement Electric Division -------------- -- - - T 2U31 Actual I lou Actual 2013 Actual 10/31/14 YTO T-2013 Budget 2014 eva8et zo15 Budget OPERATING REVENUES Energy Sales Revenue $ 486,057 $ 520.388 $ 426,127 $ 480,000 $ 500,250 $ 455,177 $ 223,747 $ 256,262 Saes- Electric Energy (440. 442. 444,, S 26,167,402 S 25,380,225 $ 24,598,181 $ 21,175,383 $ 25,900,507 $ 24,982,080 $ 24,570,604 Other Energy Sales (447) S 1,234,286 S 1,618,582 $ 891.276 $ 623,656 S 1,512,000 $ 1,057,400 $ 994,000 Total Energy Sales Revenue (440, 442, 444, 447) $ 27,401,687 $ 26,998,808 $ 25,489.457 $ 21,799,039 $ 27,412,507 S 26,039,480 S 25,584,604 Revenue From Other Sources $ 23,980 $ 23.946 $ 31,900 $ 31,900 $ 30,000 $ 101,262 $ 101,596 $ 95.031 Revenue From Other Sources (450,451) S 295,586 S 299,693 S 297,525 S 251,210 $ 220,000 5 220,000 $ 270,200 Security Lights (454,01) S 1D,585 $ 11,002 S 11,033 S 9,417 S 10,000 5 10,000 $ 10,000 Pole Rental (454.02, 454.03) $ 264 S 133 $ 32 $ 16 $ 500 $ 500 S Total Revenue From Other Sources (450, 451, 454) $ 306,435 $ 310,828 S 308,589 $ 260,643 $ 230,500 $ 230,500 $ 280,200 TOTAL. OPERATING REVENUES S 27,708,122 S 27,309,636 $ 25,798,046 $ 22,059,682 $ 27,643,007 $ 26,259,980 $ 25,844,604 OPERATING EXPENSES Production Operations Operation SupervLan & Engineering (546) Fuel (547) Operating Suppe. es and Expense (550) Total Production Operations (546, 547, 550, 554) Maintenance Operations Structures (554) Generating Units (554) Other Equipment 1554) Total Maintenance Operations (554) Other Power Supply Expense Purchased Power (555) System Control & Load Dispatch (556) Eng neering Services (557) Total Other Power Supply Expense (555, 556, 557) Transmission Expense Transmisson Expense Operation (560) Transmission Expense Operation (565) Transmission Expense Operation (567) Transmission Expense Maintenance (574) Total Transmission Expense (560, 567, 574) Distribution Expense: Distribution Operation (580, 581, 586, 588, 589) Distnbutlon Mantenance (592. 594, 595, 596, 598) Total Distribution Expanse (580,581. 586, 566, Sag, 592, 594, 595. 596. 596) Customer Service and Collection Meter Reading (902) Ce°ecdon Expense (903i Bad Debt Write offs (904) Customer Services (906; Total Customer Service and Collection (902, 903, 904, 906) Sales Expense Supervison (9. 1) Misc Selong Expense 1916) Total Sales Expense (911, 916) Administrative and General Adminstrative and General Labor(920., Office Suppies and Expenses (921) Outside Services (923) Property lnsurance (924) Employee Penson & Benefits (926) Regulatory Expense (928) Mise General Expense (930) Malnt Of General Plant (935) Total Administrative and General (920, 921, 923, 924, 926, 929, 930, 935) Other Expenses Deprec.a0on Expense (403) Payment In Lieu of Taxes (408) Contribution To City - Roadway Lighting (408; Total Other Expenses (403, 407, 406) S 979,472 $ 993,233 $ 1,126,083 $ 875,792 $ 1,140,600 $ 1,072,165 $ 1,677,897 $ 1,692,828 $ 1,835,135 $ 2,156,277 $ 1,212,614 $ 2,642,650 S 2,180,050 $ 1,795,025 $ 85,556 $ 133,010 $ 162,780 $ 132,084 $ 146.000 $ 111,100 5 117,600 $ 2,757,855 $ 2,961,378 $ 3,445,139 S 2,220,490 $ 4,131,250 $ 3,363,315 $ 3,590,522 S 526 $ 622 $ 448 $ 5,992 $ 1,000 $ 100 $ 5,000 S 212,140 S 291,664 $ 318,352 S 313,070 S 388,500 S 236,200 S 418,536 $ 112,968 $ 160,409 S 180,501 $ 99,638 $ 94,500 $ 101,500 $ 35,000 $ 325,634 $ 452,914 S 499,300 $ 418,700 $ 484,000 S 337,800 S 458,538 $ 15,440,922 $ 14,623,407 $ 13,342,967 $ 11,628,407 $ 13,253,846 $ 13,445,430 $ 14,862,607 $ 308,868 $ 337,475 S 330,932 $ 246,404 $ 329,600 5 304,500 $ 627,005 $ 25,365 $ 18 891 $ 95,932 $ 9,208 $ 55,000 $ 25,000 $ S 15,774,955 S 15,179,774 $ 13,769,830 $ 11.884,018 $ 13,638,446 $ 13,774,929 $ 15,459,612 S 129,568 $ 129,568 $ 129,568 5 158.572 $ 140,000 $ 135,000 $ - S - S 969,927 $ 1,289,968 S 1,169,930 $ 984,489 S 1,150,000 5 1,535,000 S 259 $ 174 $ 82 S - $ 1,000 $ 1,000 S 100 $ 12,498 $ 72,590 $ 73,734 $ 20,961 $ 26.200 $ 24,000 S 31,019 $ 142,324 $ 1,172,258 S 1,493,352 $ 1,349,463 $ 11151,689 S 1,310,000 $ 1,566,119 $ 523,088 S 566.646 S 560.929 S 467350 $ 482.600 $ 420,350 S 1,173,208 S 229,774 S 267,200 5 321,821 $ 217.989 $ 232,500 S 220,500 S 268,938 $ 752,862 $ 533,846 $ 882,750 $ 685,339 $ 715,100 $ 640,850 $ 1,442,146 $ 76,909 S 30,835 S 18,794 5 14,600 $ 17,050 $ 17,050 $ 21,108 S 111,354 S 87,903 S 127,589 $ 97,130 S 122,320 $ 105.545 S 176,059 $ 3,422 $ 3,191 $ 5,070 S 22,761 S 5,500 $ 3,300 S 8,250 $ 40.412 S 44,819 $ 40,250 $ 40.554 S 46,750 $ 41,250 $ 53,347 S 232,098 S 166,748 S 191,713 S 175,045 $ 191,620 $ 167,145 S 258,763 $ 6,125 $ 6,128 $ 5,684 $ 5,010 $ 6,240 $ 6,000 S - $ 164,638 $ 199,456 $ 192,057 $ 200,643 $ 200,760 $ 301,500 $ 374,942 S 170,784 S 205,584 $ 197,740 $ 205,553 S 207,000 $ 307,500 $ 374,942 $ 470,258 $ 486,057 $ 520.388 $ 426,127 $ 480,000 $ 500,250 $ 455,177 $ 223,747 $ 256,262 $ 281,574 5 224,961 $ 242,625 S 184,125 $ 222.300 $ 147,311 $ 150,240 $ 147,846 $ 103,933 S 109,031 $ 56,475 $ 124,181 S 112,988 $ 104,135 $ 102,512 $ 76,730 $ 117,150 $ 105,050 $ 105,000 $ 1,170,753 $ 1,186,792 $ 1,240.786 $ 1,075,177 $ 1 174,129 $ 1,324,875 $ 210,455 $ 28,750 $ 52.925 $ 23,980 $ 23.946 $ 31,900 $ 31,900 $ 30,000 $ 101,262 $ 101,596 $ 95.031 S 71,901 $ 106,975 S 103,675 $ 106,138 $ 45,661 $ 48,356 $ 71,061 S 37,953 $ 47,080 $ 37,180 $ 47,861 $ 2,300,752 $ 2,386,364 $ 2,493,179 S 2,040,728 S 2,309,890 S 2,343,530 S 1,301,110 S 2,264,770 $ 2,289,199 S 2,612,388 S 2,250,000 $ 2,400,000 S 2,700,000 $ 2,700,000 S 718,849 $ 738,871 S 912,000 S 882,514 $ 935,667 S 1,235,000 $ 384.391 $ 143,000 $ 148,585 S 142,686 $ $ 142,666 $ $ 146,739 $ 3,146,418 $ 3,176,655 S 3,667,055 $ 3,112,514 3 3,478,333 $ 3,935,000 $ 3,231,130 TOTAL OPERATING EXPENSES -WITH ALLOCATION Va OPERATING INCOME (LOSS) - WITH ALLOCATION %'s NONOPERATING REVENUESI(EXPENSES) Merchandise & Contract Work. Net Interest Income Misc. Income Bond Service Fees Interest Expense - Bonds Gain (Loss) On Disposa, Amortization of Bond D scount and Issuance Costs Amoni7a0on-Deve:opment Study TOTAL NONOPERATING REVENUESIEXPENSES NET INCOME COGS Gross Profit Gross Margin Operating Margin (%) Net Income (%) of Operating Saes Net Income (%) of Operating Sales (aftercap labor) $ 25,603,663 $ 26,535,522 3 26,630,059 S 22,091,849 $ 26,306,325 $ 26,160,069 3 27,712,882 $ 2,104,460 $ 774,114 $ (832,013) $ (32,167) $ 1,336,678 $ 89,911 $ (1,668,078) $ 27,867 S {20, M S (21,474; S 14,616 S 5,520 S 10,000 $ 27,867 S 28,126 $ 37,970 $ 12,565 $ 30,000 $ 30,000 3 32,500 $ 28,627 $ 294,299 $ 58,031 $ 32,425 S 15,000 $ 15,000 $ - $ (1,850, S (1,850) $ (2,400 $ - $ (3,000) $ (3,000) $ (2,400) S (200,539: $ (159,221) $ (85,537) S (33,740) $ (113,849) $ (112,849) $ (35,613) S 157,997 S 4,582 $ 10,000 $ - $ 10,000 $ . $ S (1,864) S (1,864) $ - $ - S (21,000) S (21,000} $ $ ._(725,078) $ (473,196) $ (525,943) $ (438,286) $ __(200,000) $ - $ (262,972) $ (686,973) $ (329,484) $ (529,353) $ (412,401) $ (277,329) $ (81,849) $ (268,484) $ 1,417,487 $ 444,630 $ (1,361,366) $ (444,568) S 1,059,350 S 8,062 $ (2,136,562) $ $ - $ - $ - S - $ $ 19,000,769 $ 19,766,325 $ 19,207,621 S 15,872,671 S 19,405,385 S 18,786,044 S 11,104,790 S 8,707,354 $ 7,543,312 $ 6,590,424 $ 6,187,011 S 8,237,621 S 7,483,936 $ 4,740,014 31.4% 27.6% 255% 18.0% 29.8% 28.5% 18.3% 7.6% 2.8% .3.1% -0.1% 4.8% 0.3% -7.1% 5.1% 1.6% -5.3% -2.0% 3.8% 0.0% -&3% -6.9% NET INCOME 2015 Net Income $ (2,136,562) Capitalized Labor -Energy Services $ 23,838 Capitalized Labor - Production $ 62,760 Capitalized Labor -0, stribution $ 276,533 2015 Net income CASH FLOW STATEMENT -2015 Net Income $ (2,136,562) Depreciation $ 2,700,000 Amortization - Dev Study $ 262,972 2015 Cap Exp $ (573,500) 20038 Principal $ (125,000) 2015 Electric Cash Flow $ 127,910 Detailed Income Statement Gas Division 1. - 1 2011 Actual 1 2012 Actual 1 2013 Actual 1 10/31114 YTD I 2013 Budget 12014 Budget 1 2015 Buffet i OPERATING REVENUES 2,156,625 $ 2,950,652 $ 4,238,643 $ 3,121,050 $ 3,895,981 S 3,516,110 $ 9,028,704 $ 6,400,838 $ Sales -Natural Gas-Retall $ 8,150,949 S 6,848,463 S 8,356,513 S 6,506,037 S 7,962,713 $ 8,490,262 S 7,980,628 Contract Sale to Large Customer (Includes 3M & HTI transport) $ 4,246,780 S 2,826,424 $ 3,646,509 $ 5,079,594 $ 3,880,832 $ 4,533,751 $ 4,034,279 New Ulm Transportation $ 724,187 S 755,472 $ 785,149 $ 665,738 $ 700,000 $ 700,000 $ 725,100 Transportation -Electric Division $ 11100,000 $ 1,100,000 $ 1,100,000 $ 563,333 S 1,100,000 $ 700,000 $ 641,833 TOTAL OPERATING REVENUES S 14,221,917 $ 11,530,359 $ 13,686,170 $ 12,834,702 6 13,643,545 $ 14,424,013 $ 13,381,640 OPERATING EXPENSES Purchased Gas Purchased Gas for Reta'1 (807) Contract Gas for Large Customer Total Purchased Gas Transmission Gas Transmission Operations (856) Gas Transmission Maintenance (863) Total Transmission (856, 663) Distribution Operations Supervision and Engineering (870) Mains and Services (874) Meters (878) Misc, (880) Total Distribution Operation (870, 874, 878, 880) Distribution Maintenance Lines -Services and Mains (892) Meters and House Regulators (893) Mentenance of Otter Plant (895) Total Distribution Maintenance (892, 093, $95) Customer Service and Collection Meter Reading (902) Caleclbn Expense (903) Bad Debt Write offs (904) Customer Services (906) Total Customer Service and Collection (902, 90A 904, 906) Sales Expense SuperA3on (911) Misc. Se'Lng Expense (9 16) Tont Sales Expense (911, 916) Admintstrative and General Adninstrative and General Labor (920) Office Supplies and Expenses (921) Outside Services (923) Property Insurance (924) Employee Pension & Benefits (926) Regulatory Expense (928) Misc. General Expense (930) Maht Of General Plant (935) Total Administrative and General (920, 921, 923, 924, 925, 928, 930, 939) Other Expenses Depreciation Expense (403) Payment M Lieu of Taxes (408) Total Other Expenses (403, 408) TOTAL OPERATING EXPENSES - WITH ALLOCATION %'s OPERATING INCOME (LOSS) - WITH ALLOCATION %'s NONOPERATiNG REVENUESI(EXPENSES) Merchandise & Contract Work, Net Interest Income MBsc. income Bond Premium Mee. Expense Merest Expense - Bonds Merest Expense - Customer Deposits Gain (Loss) On Disposal Amorttradon of fiord Discount and Issuance Coss AmoNvdon-Development Study TOTAL NONOPERATING REVENUESS_XPENSES NET INCOME $ 5,604,375 S 4,244,213 S 4,482,870 $ 3,944,237 $ 4,112,827 $ 4,106,506 $ 4,064,314 $ 3,424,329 $ 2,156,625 $ 2,950,652 $ 4,238,643 $ 3,121,050 $ 3,895,981 S 3,516,110 $ 9,028,704 $ 6,400,838 $ 7,433,522 $ 8,182,979 $ 7,233,677 S 7,802,486 S 7,580,424 $ 95,499 $ 105,733 $ 114,377 $ 92,265 $ 105,600 $ 109,500 $ 163,151 $ 2,962 $ 11,910 $ 4,001 $ 2,566 $ 11,000 $ 11,500 $ 18,018 $ 98,461 $ 117,642 $ 118,378 $ 94,831 $ 116,500 $ 121,000 $ 181,169 S 146,314 S 120,292 $ 161,338 $ 121,755 $ 146,500 $ 155,000 S 408,102 $ 90,996 $ 72,542 S 76,123 $ 92,925 $ 93,000 $ 129,500 S 96,799 $ 984 $ 61 $ 240 $ 2,493 S 3,500 $ 3,500 $ 759 $ 163,590 $ 199,239 $ 168,179 $ 143,480 $ 174.600 $ 161,100 $ 187,184 $ 401,884 $ 392,134 $ 405,879 S 360,654 S 417,600 $ 449,100 $ 692,945 $ 108,664 $ 147,997 $ 126,902 $ 83.811 $ 110,500 $ 133,000 $ 191,598 $ 13,014 $ 20,779 $ 9,932 $ 21,405 $ 15,000 $ 20,000 $ 22,007 $ 67,154 $ 57,648 $ 47,403 $ 21,650 $ 58,500 $ 56,000 $ 172240 $ 18&833 $ 226,424 $ 194,237 S 126,867 S 184,000 $ 209,000 $ 385,846 $ 62,926 S 25,229 $ 15,377 S 11,945 $ 13,950 $ 13,960 $ 17270 $ 91108 $ 71,920 S 104,391 S 79,470 $ 100,080 $ 86,355 $ 144,048 $ 2,$W S 2,611 $ 4,148 S 18,623 $ 4,500 $ 2,700 $ 6,750 $ 33,064 $ 36,670 $ 32,940 S 33,180 $ 38,250 $ 33,750 S 43,647 $ 189,898 $ 136,430 $ 156,856 $ 143,218 $ 156,780 S 136,755 $ 211,715 $ 2,042 $ 2,043 $ 1,895 S 1,670 $ 2,080 $ 2,000 $ - $ 54,879 $ 66,485 $ 64,019 $ 66,848 $ 65,920 $ 100,500 $ 228,170 $ 56,921 S 68,528 S 65,913 $ 66,518 5 69,000 $ 102,500 111 228,170 $ 156,753 S 162,019 S 173,463 $ 142,042 S 160,000 $ 166,750 $ 151,726 $ 74,582 $ 85,421 $ 93,858 $ 74,987 S 80,875 $ 61,375 $ 74,100 S 49,104 $ 50,080 $ 49,282 S 34,644 $ 36,344 $ 18,825 $ 41,394 $ 92,445 $ 85,202 $ 83,874 $ 62,779 $ 95,850 S 85,950 $ 70,000 $ 390,251 S 395,597 $ 413,595 S 358,392 $ 391,376 $ 441,625 S 70,152 $ 23,523 S 43,302 $ 19,620 $ 19,593 $ 26,100 $ 26,100 $ 20,000 $ 82,867 $ 83.124 S 77,753 S 58,828 S 87,525 $ 84,825 $ 70,758 $ 37,359 $ 39,564 S 58,141 $ 31,053 $ 38,520 $ 30,420 $ 31,907 $ 906,884 $ 944,309 $ 969,586 $ 782,318 $ 916,590 $ 915,870 $ 530,036 $ 1,042,071 $ 1,043,234 S 1,027,662 $ 880,000 $ 1,056,000 $ 1,056,000 S 1,056,000 $ 386,965 $ 397,853 $ 491,077 $ 464,431 S 503,820 S 685,000 S 206,980 S 1,429,036 $ 1,441,087 $ 1,518,739 $ 1,344,431 S 1,559,820 $ 1,721,000 $ 1,262,980 S 12,300,622 S 9,727,393 S 10,861110 S 11,103,716 $ 10,884,188 $ 11,487,711 $ 11,073,183 S 1,921,23 S /,802,865 S 3,035,060 S 1,730,986 $ 2.989,377 S $688,302 $ 2,30$,667 S 14,422 S 41,315 S 57,400 $ 40,469 $ 34,480 $ 40,000 $ 27,000 $ 25,081 $ 105,463 S 37,970 S 12,585 $ 30,000 $ 25,000 S 32,500 $ 1,361 $ 227,443 $ 11008 S 244 S 1,000 $ 1,000 $ $ - $ - S 185,608 S 154,674 $ - $ $ 185,608 $ - $ - $ - S (14,099) S - $ (6,000) $ - $ (956,152) S (1,326,968) $ (1,271,801) $ (723,576) $ (1,347,881) S (867,500) $ (825,500) $ (847) S (351) S (2,346) $ $ (1,000) S - $ (1,000) S $ 120 $ $ $ $ $ $ - $ (36,187) $ S - $ $ - $ S $ S $ $ $ $ S (916,135) $ (989,165) $ (992,180) S (529,704) S (1,283,201) $ (807,500) S (581,392) S 1,005,160 S 813,800 $ $04$900 $ 1,201,282 S 1,708,176 S $168,801 $ 1,727,265 COGS Gross profit Gross Margin Operating Margin (%) Net Income (%) of Operating Sales Net Income (%) of 0perating Sales (after cap labor) $ 9,127,165 S 6,518,480 S 7,551,900 $ 8,277,711 S $ 5,094,752 S 5,011,878 $ 6,336,270 $ 4,556,991 $ 36% 43% 46% 36% 14% 16% 22% 13% 7% 7% 15% 9% 7,350,377 $ 7,923,486 $ 7,761,593 6,293,168 $ 6,500,527 S 5,620,247 46% 45% 42% 22% 21% 17% 13% 1S% 13% 14% NET INCOME WrrH ADJUSTMENTS —i0-15 2015 Net Income $ 1,727,265 HR/Cust Serv. Mgr $ - Electric Division Dir. $ - Caplta". zed labor - Natural Gas $ 123,318 2015 Net Income $ 1,850,583 _ CASH FLOW STATEMENT WITH AM 2015 Net Income $ 1,727,265 Depreciation $ 1,056,000 2015 Cap Exp $ (S21,000) 2012A Principal $ (1,100,000) 2015 Gas Cash Flow $ 1,162,265 2015 Cap Exp (As necessary) $ 645,000