1
2
3
4
Board of Directors
KIRKWOOD MEADOWS PUBLIC UTILITY DISTRICT P.O. Box 247, Kirkwood, CA 95646
Telephone (209) 258-4444
REGULAR BOARD MEETING MINUTES
Saturday, November 14, 2015 Robert Ende, Vice President BOARD MEMBERS Robert Epstein, Treasurer Peter Dornbrook, Secretary Standish O’Grady, President Eric Richert, Assistant Secretary
1. CALL TO ORDER President O’Grady President O’Grady called the regular meeting to order at 8:03am.
2. ANNOUNCEMENTS Manager Sharp General Manager Michael Sharp stated that this meeting is being fed live over the internet and that the public can view this meeting by going to our website, www.kmpud.com and following the appropriate link. If the public would like to make a comment they may send an email to [email protected] and the Board will respond. Director Epstein is participating remotely via teleconference; hence all voting must be done by Voice Vote. Members of the public should identify yourselves when making comments.
3. ROLL CALL Board of Directors present: President O’Grady, Directors Dornbrook, Richert and Ende. Participating remotely via teleconference: Director Epstein. Staff present: Manager Sharp, Rick Ansel, Brandi Benson, Kelly McBride and Sandy McKay. Others present: George Stahl (Kirkwood Property Services), and community members Geoff Smith and Judy Flinn. Community member Jack Longinotti participated via teleconference at Director Epstein’s location.
4. COMMENTS FROM THE AUDIENCE
None.
5. CONSENT CALENDAR Moved Richert / Second Ende / Richert Yes / O’Grady Yes / Ende Yes / Dornbrook Yes / Epstein Yes to approve the Consent Calendar as presented.
a. Regular Board Meeting Minutes: October 10, 2015 Approved October 10, 2015 Minutes
b. Pay Schedule
Approved Pay Schedule to conform to the requirements of the Government Code and CCR as per CalPERS Audit results.
c. Clerk of the Board
Approved appointment of Sandy McKay to serve as Clerk of the Board.
d. Consent for Claims Approved current Consent for Claims.
e. Receivables / Shut Offs
Reviewed current Receivables/Shut Offs report.
5
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 2
6. CONSENT ITEMS BROUGHT FORWARD FOR SEPARATE DISCUSSION / ACTION
None.
7. ITEMS FOR BOARD ACTION
a. Discussion and Possible Action Regarding the District’s Financials. Manager Sharp and Accounting Manager McBride Lead: Finance Committee Manager Sharp announced the District has now added Annotations to its Financials, in addition to converting to a fully digital Packet. All Committee and Board Packets are now pdf’s where sections can be searched, highlighted or bookmarked. Accounting Manager McBride presented the September Financials, October Forecast and Cash Water Fall, and answered questions from the Board. Staff will revise the presentation of the current month’s preliminary financials.
b. Presentation and Discussion Regarding the Final Report of Independent Auditors and
Financial Statements with Supplemental Information, Related Letter and Communication of Internal Control Related Matters. Manager Sharp and Accounting Manager McBride Lead: Finance Committee Manager Sharp reported that Moss Adams presented the final results of the 2014-2015 Audit to the Finance Committee, and discussed deficiencies separately with Committee members only. Director Epstein noted overall it was a clean audit and is pleased with the results. One exception was new rules for reporting the District’s Unfunded Retirement Liability, called GASB 68, which caused delays in the completion of the audit and added an expense of approximately $2,500. Included in the packet is the Moss Adams presentation. The Auditors found one significant deficiency regarding PG&E’s final bill for the Out Valley project of $2.2M. This invoice has not been received; the Board was informed of this pending payment but the Auditors felt an estimate should have been booked in fiscal year 2015, which has now been done. The Audit contains several recommendations on the review process, and Capital Asset and Inventory Policies, which Staff are addressing. Manager Sharp credited Kelly McBride for her responsiveness to questions raised by Moss Adams. An explanation of the new sections on the Balance Sheet relating to the District’s Unfunded Pension Liability and Side Fund will be placed on a future agenda.
c. Discussion and Possible Action Regarding the District’s Investigation to Complete a Rate
Study for all Enterprise Services. Manager Sharp Lead: Finance Committee Manager Sharp reported that in accordance with Regulation 610.01, the District collects usage data each year in order to establish Water and Wastewater base rates. Base rates for commercial accounts are determined by taking an account’s average monthly water consumption over a three-year period and dividing it by the average annual water consumption for a single family dwelling, currently 640 gallons. This sum, multiplied by the single family base rate, equates to the commercial account base rate for Water and Wastewater. This calculation has been completed for all commercial accounts. Annual review and adjustment keep the rates up-to-date based on usage changes; i.e. Red Cliffs Lodge, which no longer operates as a main kitchen, in addition to managing conservation efforts and changes in business volume. Conversely, Electric and Propane base rates are charged by the meter, so that large commercial users pay the same base rate as a residential unit. Staff will continue to follow District policy on adjusting commercial base rates according to usage patterns. It should be noted that base rates are intended to cover the District’s fixed expenses, such as Debt Service and G&A, while Variable expenses are covered through usage charges. Director Richert questioned the fairness of everyone paying the same base rate, established to cover debt service, regardless of very little or large commercial consumption. Staff are focusing on three areas: 1. Calculating fixed expenses to set a potential level for base rates by enterprise fund (water,
wastewater, electric and propane);
6
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 3
2. Working with Director Epstein to collect annual usage data and establish appropriate Equivalent Dwelling Units (EDU’s) for all commercial accounts; and
3. Updating knowledge of how other public utility districts establish base rates. Manager Sharp will continue to update the Finance Committee and Board on this topic.
d. Discussion and Possible Action Regarding On-Going Maintenance Associated with the Out
Valley Power Line Project. Manager Sharp Manager Sharp reported that on October 26 the District granted PG&E a clearance (outage) on the Out Valley line while they performed routine maintenance and testing on their 115kV line. The Kirkwood valley was supplied electric power through the Powerhouse until October 28. The District took advantage of this clearance by testing several systems and performing work which would be unsafe to complete during live operations. The Powerhouse generator controls were updated and tested with the goal of ensuring a seamless transition between grid and generator power, and after uploading some updated programing, Staff are now able to remotely close the 34.5kV Breaker at KM Green. Under a future similar testing scenario, or when a confirmed fault has occurred on the PG&E 115kV line, it will not be necessary to drive to KM Green to close this Breaker. Staff also pumped water out of the remaining electrical vaults prior to the start of winter. i. RCI Update on Caltrans Claim Associated with Costs Incurred in Relation to the Underground
Portion of the Out Valley Project. RCI has begun work on the Caltrans Claim. The Board approved filing a claim for a cost not to exceed $5,300 for this $377,000 claim related to the District having to realign the Out Valley Power Line into the roadway due to snow pole installation safety concerns.
ii. Underground Revegetation Update. Recent inspections have shown the reseeding to be doing much better than earlier in the year. Monitoring will continue next summer to identify areas of concern, if any.
e. General Update and Possible Action Regarding Meetings with PG&E and the Planning Phase
of the Potential Switch Station Project. Manager Sharp Manager Sharp reported that the District continues to pursue a discussion with PG&E on remaining issues with the Interconnection Agreement. The District’s concerns are related to the Cost of Ownership charge for the Substation work done at Tiger Creek and Salt Springs, which was completed by PG&E on the District’s behalf, and the costs and need for building a Switch Station including alternatives to its construction. The District has communicated these concerns and proposed alternatives to PG&E, who have confirmed receipt of our communication and are holding an internal meeting to determine direction. The District hopes to schedule a meeting with PG&E before the end of the year and reach consensus on this matter.
7.e.a. Discussion and Possible Action on Refinancing USDA Rural Utility Services “B8” Loan Draw #8 ($800,000, Maturity Date 1/2/2018), Draw #9 ($800,000, Maturity Date 12/31/2018) and Draw #10 ($800,000, Maturity Date 12/31/2019) to 30-Year Term Loans. Manager Sharp
Lead: Finance Committee Manager Sharp reported that the Finance Committee has been working with financial adviser Randy Finken on debt management strategies. Randy completed a review of the District’s debt structure and suggested refinancing several RUS loan draws to even out the future repayment schedule, as well as to take advantage of the current low interest rates. RUS loans can be refinanced at their maturity date without cost. Before maturity, the District would either need to pay the difference in the interest rate, or would receive a credit assuming current market rates are lower at the time of refinance. The 10- and 30-Year US Treasury Rates have fallen since 2010, making it a favorable time to consider maturity extensions. Manager Sharp highlighted the draws with shorter term maturities, such as Draws 8, 9, and 10. With the decline in the interest rates the District would receive a small premium for refinancing Draws 8 and 9. If the loans cannot be paid off at their maturity, the District would need to refinance at that time at potentially higher rates. Should the Board elect to refinance now and Kirkwood has a more traditional snow year, excess cash could either be placed into an interest bearing account
7
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 4
to pay off a future loan, or refunded back to the customers in December of that year based on kWh consumption. After some discussion, it was Staff’s recommendation to complete an analysis of three projected interest rates with Randy Finken and Howard Barnes to determine the merits of refinancing Draws 8, 9 and possibly 10. Manager Sharp noted that RUS takes 10 days to process a refinance request, and a Federal Reserve meeting scheduled December 16 will consider a rate hike, so a request to RUS would need to be submitted by the end of this month. Moved Richert / Second Ende / Richert Yes / O’Grady Yes / Ende Yes / Dornbrook Yes / Epstein Yes to refinance Draws 8 and 9, and possibly Draw 10 subject to the approval of President O’Grady and Treasurer Epstein based on results of an interest rate study.
f. Discussion and Possible Action Regarding Electric/Propane Usage and Meter Billing Issues
at Several Locations Including the Following: Manager Sharp and Electric/Propane Manager
Benson
i. Mountain Club
ii. Snowmaking Compressor iii. The Meadows Homeowners Association
iv. Recreation Complex
v. Wastewater Treatment Plant vi. Timber Creek Retail
Lead: Operations/ Capital Committee
Manager Sharp reported that the Operations/Capital Projects Committee has been leading the effort to have Staff test all commercial electric and propane meters for accuracy, after finding reporting errors at several locations, noted above. Staff have been directed to formulate a plan to check the accuracy and wiring of all commercial meters, in addition to checking the wiring on residential meters, within the next year. In addition, Staff will research back-charging the Recreation Center for previous usage billed at the irrigation rate, and Staff will continue to follow up on meter and billing issues as reported in accordance with District policy. District Staff also discovered that Mountain Utilities had installed a residential propane meter at the Timber Creek tents; after replacing the meter with the proper commercial size, gas flows are now normal.
g. Presentation and Possible Action Regarding the Annual Review of the District’s Electric
Power Purchase Hedging Strategy and Possible Future Direction. Manager Sharp/ Electric/Propane Manager Benson Lead: Finance Committee Electric/Propane Manager Benson reported that Staff have compared the District’s costs to purchase power from Shell North America over the last ten months using a hedging strategy versus current market price. The District paid $56,000 more during this 10-month period than if it had purchased the power using the Day Ahead Market (DAM), notwithstanding the benefits of a guaranteed rate. The price of natural gas has fallen significantly over the last several years to about $4 (per MMBTU); it was $12 ten years ago. The Board directed Staff to continue to monitor costs and to work with the Finance Committee on electric power purchase hedging strategies.
h. Discussion and Possible Action Regarding the District’s and Vail’s Ongoing Efforts to Resolve Electric Harmonics Issues in the Kirkwood Valley. Manager Sharp and Electric/Propane Manager Benson Lead: Operations/ Capital Committee Manager Sharp reported that he and Dave Rightley have met with Vail Resort’s engineers to discuss ways and means to resolve the harmonics produced from the chairlifts that exceed District standards.
8
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 5
Staff will continue to work on a harmonics resolution plan with Vail Resorts, including the possibility of installing filters on Chairs 4, 5 and 11.
i. Discussion and Possible Action Related to District’s Research and Efforts to Improve the
Efficiencies and Minimize the Losses of Each Department as Measured in Performance Reporting. Electric/Propane Manager Benson Lead: Operations/ Capital Committee Electric/Propane Manager Benson provided an update on Performance Reporting for Electric, Propane, Water and Wastewater for the four-month period ending October 31, 2015, noting the numbers are better than expected versus last year. Electric line losses on the distribution system were measured at 6.3% Commercial; 1.7% Lifts, and 2.7% Residential. After reviewing the numbers, the Board directed Staff to: 1. Concentrate on electric system losses. 2. Estimate the Backside electric line losses and include in the Performance Report. 3. Obtain a proposal for a Propane Master Meter to the Board.
j. Discussion and Possible Approval of Request by Alpine County Behavioral Health Services
to Use the Community Services Building for Community Yoga Classes. Manager Sharp
The District received a request from Alpine County to hold free Yoga classes at the Community Services Building. Currently there are staff members and homeowners who participate twice weekly on Tuesdays and Wednesday evenings at venues including Red Cliffs Lodge and Sun Meadows 3-4. Alpine County will provide a release of liability and make sure the room is properly reset when done. Staff recommends Board approval as this building is intended for community service use, and yoga provides a healthy option for those living in Kirkwood. Moved O’Grady / Second Richert / O’Grady Yes / Ende Yes / Richert Yes / Dornbrook Yes / Epstein Yes to allow Alpine County use of the Community Services Building to conduct yoga classes subject to receipt of a release of liability, and provided the room is returned to its original set up.
k. Discussion and Possible Approval of Resolution of the Board of Directors of the Kirkwood
Meadows Public Utility District Honoring Director Robert Ende for Years of Distinguished
Service to the Kirkwood Community. Manager Sharp Deferred to end of meeting.
l. Discussion and Possible Approval of a Proposal to Replace the Boiler System at the Vehicle Maintenance Shop for a Cost Not to Exceed $11,500. Assistant Manager, Operations Ansel Lead: Operations/ Capital Committee Assistant Manager Ansel reported the heating system has failed in the Vehicle Maintenance Shop. Since the building’s completion in 2006, the primary source of heat has been supplied through a radiant floor heating system using propane for the heat exchanger/boiler system. It has been determined that the boiler component within the unit needs to be either meticulously cleaned (labor intensive), or replaced. Because of the significant expense to replace the boiler (estimates ranged from $7,000 - $17,000), Staff is recommending to perform the cleaning in-house to restore the hydronic system; in the meantime several electric heaters are being used in this 60x80 foot area.
m. Presentation and Possible Action Regarding the 90-Day Review of the Revised Kirkwood
Volunteer Fire Department’s On-Call System and Review of Recommendations from Staff. Assistant Manager, Operations Ansel Lead: Operations/ Capital Committee As previously recommended by the Personnel Committee and approved by the Board last July, the District revised the Fire Department’s On-Call Policy due to low staffing levels, conditional upon a 90-day operational and financial update. Assistant Manager Ansel reported that the On Call System has been working well, training on-call Staff members from Electric, Propane and Water to support
9
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 6
the fire department volunteers responding to fire calls. Two areas of concern have been noted: (1) the increased responsibility for the On-Call Officer during a call, and (2) the increased payroll cost for using the District’s on-call staff. With the added responsibility for the On-Call Officer, it is Staff’s recommendation to increase the existing fire department On-Call pay by 50% per shift, from $25.00 to $37.50 effective November 1st. Regarding the increased payroll costs, Staff anticipates a financial impact of approximately $3,500 to $4,000 during the winter months and estimates an annual increase in payroll of $8,000 to $10,000. Staff will continue to research funding options including a method of charging visitors to the Valley, and will pursue a Cal Fire grant. Staff will continue to provide the Personnel Committee and Board with regular updates on fire department staffing levels and financial impacts of the new On-Call Policy. Moved Dornbrook / Second Richert / Dornbrook Yes / O’Grady Yes / Richert Yes / Ende Yes / Epstein Yes to continue with the revised On-Call System at an estimated annual cost increase of $8,000 to $10,000.
Deferred Agenda Item 7.k: Discussion and Possible Approval of Resolution of the Board of Directors of the Kirkwood Meadows Public Utility District Honoring Director Robert Ende for Years of Distinguished Service to the Kirkwood Community.
Director Ende has fulfilled a 4-year term serving as Board Member for Seat #1 at the District. President O’Grady read Resolution 15-07, acknowledging Bob Ende for his many years of public service to the District and Kirkwood community as a Board Member and Chairman of the Planning Committee, and detailing the accomplishments made during his tenure. District Staff and Board members wish him well in his future endeavors. Geoff Smith, currently a member of the Planning Committee, will be sworn in at the next Board meeting to fill Bob Ende’s vacant seat.
Moved Richert / Second Dornbrook / Richert Yes / O’Grady Yes / Dornbrook Yes / Epstein Yes / Ende Abstain to approve Resolution 15-07 acknowledging Director Ende’s contributions and years of service to the District and Kirkwood Community.
8. GENERAL MANAGER REPORT
a. County Discussions. The Planning Committee has begun a dialogue with County Supervisors Terry
Woodrow from Alpine and Lynn Morgan from Amador to address three areas of concern: i. Specific Plan Mitigation Measures and how the District may be able to assist the Counties
with monitoring requirements; ii. Employee Housing and how the Community can come together to fix a broken system
and revise the existing Ordinance as contained in the Specific Plan; and iii. Request County assistance in identifying funding sources to help staff the Fire
Department and allow for potential growth in the Valley.
b. New Customer Packet. An informational/welcome packet has been developed by the Planning Committee as a means to introduce new customers to Kirkwood by providing them with information about the District, Resort and other services offered in Kirkwood and who’s responsible for what, and a Valley map to help them get oriented. The packet has gone out to six new customers with positive feedback; all new customers are signing up for the on line services.
c. Water/Wastewater. Well 4/5 Aquifer levels are doing well, above 170 feet above the pumps. The WWTP Equipment Layout issues are resolved, and the two problems noted in the packet have been repaired.
d. Power Line to Chairs 2, 3 and 4. Last month a Vail Resort’s grading crew uncovered a major power
line below Chair 11. District Staff were called in and upon inspection found it to be the line feeding Chairs 2, 3 and 4. Staff marked it out and located the vault where it terminates; in the event of a problem on the Backside, Staff will be able to quickly isolate it. Estimated to be in place since the
10
REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 7
early 1980’s, the District did not acquire this line as part of its asset purchase agreement with Mountain Utilities, but does own the associated transformers and other equipment. Staff will be working with Vail Resorts to mark out additional sections of this old underground line, eventually leading all the way to Chair 4. Electric/Propane Manager Benson will research the meter where the line begins and ends. Part of this accounts for the losses in the distribution system as outlined in Performance Reporting each month.
e. Holiday Party. The District’s annual holiday party is set for Friday, December 11th after the next
Board Meeting.
9. STANDING COMMITTEE REPORTS a. Finance. Chairman Epstein stated everything has previously been addressed including results of
the audit and any possible changes in debt structure. b. Planning. Chairman Ende reported the Committee is re-energizing its efforts to obtain a grant for
an additional water tank; cross-checking historical, current and proposed parking numbers; engaging County supervisors with concerns previously described herein; and conducted an annual review of the Committee’s Charter. The next meeting of this Committee is scheduled in January.
c. Operations/Capital. Chairman Dornbrook stated he had nothing to add at this time; the next meeting of the Committee is scheduled in January.
d. Personnel. Chairman O’Grady reported there was no meeting in November. President O’Grady noted that annual reviews of the Finance, Operations and Personnel Committee Charters are due and requested this be an agenda item on each of the Committee meetings in January. Director Richert noted that reviews of Committee Charters should address not only achievements but also whether participation within the Committee is engaging to its members.
10. GENERAL DISCUSSION Opportunity for Board Members to Ask Questions for Clarification, Provide
Information to Staff, Committee Updates, Request Staff to Report Back on a Matter, or to Direct Staff to Place a Matter on a Subsequent Agenda.
Manager Sharp read an email received from a community member asking what procedures are in place in the event of an emergency evacuation in Kirkwood. Manager Sharp responded that there is a contingency plan in that needs to be reviewed and a possible rehearsal for this type of event may be scheduled at a later date. Director Richert recommended the Operations/Capital Committee address this subject and review communications and involvement with various agencies, along with direct contact with the District’s customers.
11. ADJOURNMENT (The next Special Board Meeting is Friday, December 11, 2015 at 1:00 p.m.) There being no further business, the meeting was adjourned at 10:19 am.
__________________________________ Peter Dornbrook, Board Secretary Kirkwood Meadows Public Utility District
Sandy McKay, Clerk of the Board Kirkwood Meadows Public Utility District
11
BOARD CONSENT CALENDAR ITEM #B
TO: Board of Directors FROM: Michael Sharp MEETING DATE: December 11, 2015 SUBJECT: Review and Possible Approval of Revisions to
Employee Handbook BACKGROUND The Employee Handbook was last revised in October 2015 to reflect changes in Sick Pay for temporary/seasonal employees.
DISCUSSION In order to keep the Employee Handbook up to date, several revisions are recommended, including:
1. The “workday” has been defined as a 24-hour period beginning at 12:01 a.m. each day.
2. Employee Exercise Program. Additional language has been added to clarify this policy.
3. Exempt Employees. Several positions have been added to the list of Exempt Employees.
4. The KVFD On-Call Policy has been revised to reflect the increased pay rate for a KVFD officer to $37.50 per shift.
REQUESTED BOARD ACTION It is Staff’s recommendation that the Board approve the revisions as noted above and as provided for in the Employee Handbook dated December 2015.
12
13
14
15
16
17
November 2015
EMPLOYEE EXERCISE BREAK POLICY 2015-2016 Season
The District recognizes that exercise breaks are a terrific benefit for its employees during the winter season, and employees recognize that this benefit is a privilege that can be withdrawn at any time. The rules are as follows:
1. Employees who wish to take advantage of exercise breaks during their normal working hours must first complete an “Employee Exercise Program Request” form and submit to their manager and the General Manager for approval. This should be as consistent as possible including the days of the week and the length of the break.
2. District needs and priorities come first. This may prevent an employee from
being able to take an exercise break that was planned and previously approved.
3. With your Supervisor/General Manager approval, employees are allowed to
take a one-hour to two-hour break. Instead of taking your morning and afternoon 10-minute breaks, you may be able to combine your 10-minute breaks with your 30-minute lunch for a 1-hour credit. The second half-hour-to 1-hour of the break must be made up at the end of your normal shift.
4. Flexibility is required; employees may need to stagger their breaks to ensure
adequate coverage, or a last-minute request by your supervisor to delay or cancel your planned break may occur.
5. Employees should plan their exercise breaks around current and forecasted
Resort business volume and weather conditions.
6. Employees may be required to carry a cell phone and stay within coverage area during these extended exercise breaks.
18
Employee Exercise Program Request
Employee: _______ ______ Date: ______________ The District encourages exercise and a healthy lifestyle. If your supervisor feels that it will fit into your schedule and workload requirements, you may sign up for the District’s Employee Exercise Program. Instead of taking your morning and afternoon 10-minute breaks, you may combine your breaks with your 30-minute lunch and take an hour break to exercise, and any additional time in excess of one hour is to be made up at the end of your normal shift. PLEASE NOTE: The Exercise Program dates and times that you request must remain consistent.
Day
Start of Day (Time)
Start of Break
End of Break
End of Day (Time)
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Describe Exercise Program ____________ Date: Employee Signature Approved By: _________________________ Effective Date: ________________ ___ Approved by General Manager: Date: __________________
19
-1- 6985\R060506rps
RESOLUTION NO. 15-08
A RESOLUTION OF THE BOARD OF DIRECTORS
OF THE KIRKWOOD MEADOWS PUBLIC UTILITY DISTRICT
ADOPTING REVISED EMPLOYEE HANDBOOK
WHEREAS, District Ordinance No. 08-01 adopted a Kirkwood Meadows Public
Utility District Employee Handbook and allows the District Board of Directors to amend
this document from time to time by resolution; and,
WHEREAS, the Board desires to adopt a revised and updated Employee Handbook
to incorporate revised and additional policies and procedures.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Kirkwood
Meadows Public Utility District that the Kirkwood Meadows Public Utility District
Employee Handbook (version dated December 2015) attached hereto is hereby approved
and adopted, effective December 1, 2015.
PASSED AND ADOPTED by the Board of Directors of the Kirkwood Meadows
Public Utility District on this 11th day of December, 2015 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
By: ________________________________
Standish O’Grady, President
Kirkwood Meadows Public Utility
Attest:
______________________________
Peter Dornbrook, Secretary
20
36
37
38
39
40
41
42
STANDING / BOARD COMMITTEES DECEMBER 2015 (EXISTING)
COMMITTEE BOARD MEMBERS COMMUNITY MEMBERS 3-YEAR TERM EXPIRES FINANCE Bob Epstein, Chair Mark Duval December 2015 Standish O’Grady Allan Sapp December 2015 Casey Blann December 2015 OPERATIONS/CAPITAL Peter Dornbrook, Chair Caroline Scott December 2016 Eric Richert Gary Gallaher December 2016 Howard Hoffman December 2016 PLANNING Bob Ende, Chair Chery Stern August 2018 Eric Richert Nancy Trevett May 2017 Open PERSONNEL Standish O’Grady, Chair None Eric Richert KVFD SUMMER FESTIVAL Rick Ansel Anne O’Grady Caroline Scott Cheryl Stern Sandy Goldberg Nancy Trevett Melene Smith Bernie Benz
43
44
45
46
47
1
Kirkwood Meadows Public Utility District
GASB PENSION STANDARDS OVERVIEW
Olga A. Darlington, CPA
48
2
GASB PENSION ACCOUNTING – OVERVIEWGASB Statement 68 – Accounting and Financial Reporting for Pensions, effective for reporting periods beginning after June 15, 2014 (entities with June 30, 2015 year ends)
• One of the most significant changes is the requirement for governments to recognize a net pension liability (or asset) in their financial statements. o In the past only a disclosure of pension obligation was required in the notes to
the financial statements.
• Liability is calculated as the difference between the total pension liability and the value of pension plan assets available to pay pension benefits.
• Change from previous guidance - Accounting-based versus funding-based reporting.
49
3
TOTAL PENSION LIABILITY (TPL): ILLUSTRATION
4025 8062
D I S C O U N T
P R O J E C T B E N E F I T S
P R E S E N T V A L U E
A T T R I B U T I O N
50
4
NET PENSION LIABILITY (NPL): MEASUREMENT INPUT CONSIDERATIONS Projecting benefit payments
Current active and inactive employees
Includes expectations of salary changes, service credits, automatic postemployment benefit changes (COLAs), ad hoc postemployment benefit changes
Discount Rate The long term expected rate of return on Plan investments to the extent
that current expected future Plan net position available for pension benefits are projected to be sufficient to make benefit payments
A high-quality 20-year municipal bond index rate or yield on tax-exempt general obligation bonds beyond the point at which Plan net assets available for pension benefits are projected to no longer be available for long-term investment
Attribution Single attribution method - based on entry age normal
51
5
NPL: MEASUREMENT—TIMING
Potentially 3 different dates to consider Employer’s fiscal year end
Measurement date of NPL
Actuarial valuation date of total pension liability (TPL)
52
6
COST SHARING EMPLOYER PLAN CONCERNS
• Where will the amounts and disclosures come from to record in the financial statements?
• Who is responsible for the accuracy of the information?
• Will the auditors have to perform any audit procedures on the Plan or the information coming from the Plan?
53
7
COST SHARING PLAN EMPLOYER RESPONSIBILITIES
• The Employer is solely responsible for its financial statements; therefore, management is responsible for:
o Establishing financial reporting processes – for example, obtaining support for discount rates, deferred items and related amortization schedules;
o Establishing controls over management of its specific pension amounts – for example, reviewing, recalculating and approving pension amounts;
54
8
COST SHARING PLAN EMPLOYER RESPONSIBILITIES
• Provide accurate census data to the Plan
• Evaluate appropriateness of data used to record financial statement amounts
• Determine if Plan auditor’s report on schedules is sufficient and adequate for employer purposes
• Amounts in schedules specific to employer Employer amount used in allocation percentage
Recalculate allocation percentage of employer
Recalculate allocation of pension amounts
55
9
GASB PENSION ACCOUNTING – COST SHARING MULTIPLE EMPLOYER PLANS
QUESTIONS?
56
Balance Sheet - Consolidated October 31, 2015
Actual Budget
October, 2015 October, 2015 Variance
ASSETS
Current Assets - Funds
1,874,917.87 1,786,953.00 87,964.87 Total Operating
190,949.18 156,407.00 34,542.18 Total Designated
688,676.53 79,374.00 609,302.53 Total Restricted
3,204,710.06 1,270,314.00 1,934,396.06 Total Reserve
183,403.75 0.00 183,403.75 Total Trustee Special Construction
291,474.00 287,558.00 3,916.00 Total Capital Reserve
509,513.80 500,000.00 9,513.80 Total COP Reserve Fund
6,943,645.19 4,080,606.00 2,863,039.19 Total Current Assets - Funds
Current Assets - Other
735,163.01 471,341.00 263,822.01 Total Accounts Receivable, net
180,993.79 180,537.00 456.79 Total Materials & Supplies
68,187.15 66,248.00 1,939.15 Total Prepaid Expenses
984,343.95 718,126.00 266,217.95 Total Current Assets - Other
Capital Assets
52,802,457.93 52,500,000.00 302,457.93 Total Buildings
15,209,013.41 15,100,000.00 109,013.41 Total Generation Equipment
17,419,248.34 17,631,261.00 (212,012.66)Total General Plant & Other
2,744,040.37 2,500,000.00 244,040.37 Total Construction in Progress
(16,568,222.03) (16,698,800.00) 130,577.97 Total Less: Accumulated Depreciation
71,606,538.02 71,032,461.00 574,077.02 Total Capital Assets
Non-Current Assets
0.00 0.00 0.00 Total Capitalized Interest Bond Proceeds
0.00 0.00 0.00 Total Restricted Funds
(160,746.91) (146,500.00) (14,246.91)Total Unamortized Debt Expenses, net
0.00 0.00 0.00 Total Other Non-Current Assets
(160,746.91) (146,500.00) (14,246.91)Total Non-Current Assets
Deferred Outflows
279,567.98 0.00 279,567.98 Total Deferred Outflows
279,567.98 0.00 279,567.98 Total Deferred Outflows
Total Assets 79,373,780.25 75,684,693.00 3,689,087.25
79,653,348.23 75,684,693.00 3,968,655.23 Total Assets and Deferred Outflows
LIABILITIES
Current Liabilities
111,363.28 79,235.00 32,128.28 Total Accounts Payable
118,297.20 524,699.00 (406,401.80)Total Accrued Interest Payable
5,000.00 0.00 5,000.00 Total Customer Deposits
692,382.70 692,408.00 (25.30)Total Current Portion of Long-Term Debt
3,259,362.96 2,891.00 3,256,471.96 Total Other Current Liabilities
4,186,406.14 1,299,233.00 2,887,173.14 Total Current Liabilities
Non-Current Liabilities
56,628,155.41 56,628,155.00 0.41 Total Long-term Debt, less Current Portion
4,856,637.09 4,419,000.00 437,637.09 Total Installment Loans
181,827.75 188,077.00 (6,249.25)Total Unearned Revenues
382,158.97 0.00 382,158.97 Total Net Pension Liability
62,048,779.22 61,235,232.00 813,547.22 Total Non-Current Liabilities
57
Balance Sheet - Consolidated October 31, 2015
Actual Budget
October, 2015 October, 2015 Variance
Deferred Inflows
190,333.00 0.00 190,333.00 Total Deferred Inflows
190,333.00 0.00 190,333.00 Total Deferred Inflows
Total Liabilities 66,235,185.36 62,534,465.00 3,700,720.36
EQUITY
Net Assets
0.00 0.00 0.00 Total Restricted for Debt Service
13,227,829.87 13,150,228.00 77,601.87 Total Unrestricted
13,227,829.87 13,150,228.00 77,601.87 Total Net Assets
Total Equity 13,227,829.87 13,150,228.00 77,601.87
Total Liabilities, Deferred Inflows, and Equity 79,653,348.23 75,684,693.00 3,968,655.23
Database: Report:D:\HomeDir\PCS\Insight\Reports\ClientCustom\Calendar Combined
Balance.rpt{GlAcct.AcctType} in ["A", "L", "Q"] and
{?Period to Post} = {GlAcctBal.PeriodPost}
Parameters:Insight Production
Last Modified: 10/8/2015
58
Budget Income Statement - Combined
YTDOctober YTD
October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals-----------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
Commercial 131,295.87 167,515.00 (36,219.13) -21.62% 496,451.99 609,930.00 (113,478.01) -18.61%
Residential 96,643.14 106,218.00 (9,574.86) -9.01% 446,151.22 391,189.00 54,962.22 14.05%
KMPUD Internal Usage 351.43 0.00 351.43 na 993.05 0.00 993.05 na
Imbalance Energy 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 78,193.74 74,418.00 3,775.74 5.07% 147,610.48 148,159.00 (548.52) -0.37%
Property Taxes 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%
Base Rates 92,389.08 92,306.00 83.08 0.09% 369,593.11 369,224.00 369.11 0.10%
Other Sales to Public Authorities 37,256.39 22,874.00 14,382.39 62.88% 155,936.49 89,396.24 66,540.25 74.43%
Meter Charges 6,600.95 6,654.00 (53.05) -0.80% 26,432.44 26,616.00 (183.56) -0.69%
514,980.60 1,932,168.78 1,923,514.24 (27,254.40) -5.03% 8,654.54 0.45% 542,235.00 Operating Revenues
Cost of Goods Sold 67,064.13 68,924.00 (1,859.87) -2.70% 198,301.89 205,797.00 (7,495.11) -3.64%
Salaries and Wages 84,356.82 84,819.00 (462.18) -0.54% 348,421.66 339,811.00 8,610.66 2.53%
Payroll Taxes & EE Benefits 57,409.21 54,332.00 3,077.21 5.66% 225,047.75 217,925.00 7,122.75 3.27%
Operations & Maintenance 61,437.29 64,729.00 (3,291.71) -5.09% 239,171.87 256,006.00 (16,834.13) -6.58%
Contract Services 2,508.37 6,884.00 (4,375.63) -63.56% 56,928.31 69,528.00 (12,599.69) -18.12%
Operating Expenses 27,769.58 28,000.00 (230.42) -0.82% 107,518.65 106,000.00 1,518.65 1.43%
Board of Directors 10,714.09 10,650.00 64.09 0.60% 42,901.21 42,600.00 301.21 0.71%
Depreciation 161,060.51 194,513.00 (33,452.49) -17.20% 643,647.79 778,050.00 (134,402.21) -17.27%
G & A Allocations 72,250.00 72,255.00 (5.00) -0.01% 289,073.01 289,008.00 65.01 0.02%
Internal Allocations 19,539.40 22,873.00 (3,333.60) -14.57% 109,816.71 89,393.00 20,423.71 22.85%
564,109.40 2,260,828.85 2,394,118.00 (43,869.60) -7.22% (133,289.15) -5.57% 607,979.00 Operating Expenses
Total (49,128.80) (328,660.07)(65,744.00) (470,603.76) 16,615.20 -25.27% 141,943.69 -30.16%Operating
Investment Income 18.86 0.00 18.86 na 325.00 0.00 325.00 na
Other 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%
Contribution Revenues 0.00 0.00 0.00 na 245,404.41 0.00 245,404.41 na
72,268.86 534,729.41 289,000.00 18.86 0.03% 245,729.41 85.03% 72,250.00 Non-Operating Revenues
Interest Expense 160,076.28 157,362.00 2,714.28 1.72% 641,619.95 629,448.00 12,171.95 1.93%
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 2,930.13 0.00 2,930.13 na 11,720.52 0.00 11,720.52 na
163,006.41 653,340.47 629,448.00 5,644.41 3.59% 23,892.47 3.80% 157,362.00 Non-Operating Expenses
Total (90,737.55) (118,611.06)(85,112.00) (340,448.00)(5,625.55) 6.61% 221,836.94 -65.16%Non-Operating
(447,271.13) 10,989.65 -7.28% 363,780.63 -44.85%(139,866.35) (150,856.00) (811,051.76)
59
Budget Income Statement - General Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
1 - General & Admin
Other 1,825.00 0.00 1,825.00 na 1,975.00 0.00 1,975.00 na
Property Taxes 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%
74,075.00 290,975.00 289,000.00 1,825.00 2.53% 1,975.00 0.68% 72,250.00 Operating Revenues
Salaries and Wages 40,769.83 42,070.00 (1,300.17) -3.09% 178,504.45 167,871.00 10,633.45 6.33%
Payroll Taxes & EE Benefits 30,052.01 26,708.00 3,344.01 12.52% 122,958.45 106,830.00 16,128.45 15.10%
Operations & Maintenance 582.16 2,650.00 (2,067.84) -78.03% 8,534.06 10,600.00 (2,065.94) -19.49%
Contract Services 66.25 1,000.00 (933.75) -93.38% 37,910.23 46,000.00 (8,089.77) -17.59%
Operating Expenses 21,751.81 22,600.00 (848.19) -3.75% 87,787.05 90,400.00 (2,612.95) -2.89%
Board of Directors 10,714.09 10,650.00 64.09 0.60% 42,901.21 42,600.00 301.21 0.71%
G & A Allocations (29,861.15) (33,428.00) 3,566.85 -10.67% (187,620.45) (175,301.00) (12,319.45) 7.03%
74,075.00 290,975.00 289,000.00 1,825.00 2.53% 1,975.00 0.68% 72,250.00 Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naOperating
Investment Income 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) 0.00 na 0.00 na 0.00 0.00 0.00 0.00
60
Budget Income Statement - General Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
2 - Fire Department
Other 5,431.65 7,660.00 (2,228.35) -29.09% 50,534.87 53,720.00 (3,185.13) -5.93%
5,431.65 50,534.87 53,720.00 (2,228.35) -29.09% (3,185.13) -5.93% 7,660.00 Operating Revenues
Salaries and Wages 143.30 1,468.00 (1,324.70) -90.24% 8,802.83 7,140.00 1,662.83 23.29%
Payroll Taxes & EE Benefits 208.70 948.00 (739.30) -77.99% 4,335.61 4,612.00 (276.39) -5.99%
Operations & Maintenance 2,067.55 5,100.00 (3,032.45) -59.46% 15,168.11 26,600.00 (11,431.89) -42.98%
Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 558.33 700.00 (141.67) -20.24% 2,218.57 2,800.00 (581.43) -20.77%
Depreciation 1,951.55 2,042.00 (90.45) -4.43% 7,701.41 8,168.00 (466.59) -5.71%
G & A Allocations 7,147.80 7,398.00 (250.20) -3.38% 33,363.42 32,503.00 860.42 2.65%
Internal Allocations 122.34 3,271.00 (3,148.66) -96.26% 13,425.18 12,783.00 642.18 5.02%
12,199.57 85,015.13 94,606.00 (8,727.43) -41.70% (9,590.87) -10.14% 20,927.00 Operating Expenses
Total (6,767.92) (34,480.26)(13,267.00) (40,886.00) 6,499.08 -48.99% 6,405.74 -15.67%Operating
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 50,290.00 0.00 50,290.00 na
0.00 50,290.00 0.00 0.00 na 50,290.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 50,290.00 0.00 0.00 0.00 na 50,290.00 naNon-Operating
NET INCOME (LOSS) 6,499.08 -48.99% 56,695.74 -138.67%(6,767.92) (13,267.00) 15,809.74 (40,886.00)
61
Budget Income Statement - General Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
3 - Parks & Recreation
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Operating Revenues
Salaries and Wages 6.40 0.00 6.40 na 1,938.69 2,409.00 (470.31) -19.52%
Payroll Taxes & EE Benefits 42.71 0.00 42.71 na 1,373.89 1,557.00 (183.11) -11.76%
Operations & Maintenance 0.00 0.00 0.00 na 0.00 1,140.00 (1,140.00) -100.00%
Operating Expenses 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Depreciation 86.15 104.00 (17.85) -17.16% 344.62 414.00 (69.38) -16.76%
G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.19 4,643.00 123.19 2.65%
Internal Allocations 17.48 0.00 17.48 na 72.15 0.00 72.15 na
1,173.85 8,495.54 10,163.00 12.85 1.11% (1,667.46) -16.41% 1,161.00 Operating Expenses
Total (1,173.85) (8,495.54)(1,161.00) (10,163.00)(12.85) 1.11% 1,667.46 -16.41%Operating
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) (12.85) 1.11% 1,667.46 -16.41%(1,173.85) (1,161.00) (8,495.54) (10,163.00)
62
Budget Income Statement - General Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
4 - Mosquito Control
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Operating Revenues
Salaries and Wages 0.00 0.00 0.00 na 33.76 2,238.00 (2,204.24) -98.49%
Payroll Taxes & EE Benefits 0.00 0.00 0.00 na 14.64 1,443.00 (1,428.36) -98.99%
Operations & Maintenance 0.00 0.00 0.00 na 0.00 750.00 (750.00) -100.00%
Operating Expenses 0.00 0.00 0.00 na 0.00 0.00 0.00 na
G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.19 4,643.00 123.19 2.65%
Internal Allocations 17.48 0.00 17.48 na 72.15 0.00 72.15 na
1,038.59 4,886.74 9,074.00 (18.41) -1.74% (4,187.26) -46.15% 1,057.00 Operating Expenses
Total (1,038.59) (4,886.74)(1,057.00) (9,074.00) 18.41 -1.74% 4,187.26 -46.15%Operating
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) 18.41 -1.74% 4,187.26 -46.15%(1,038.59) (1,057.00) (4,886.74) (9,074.00)
63
Budget Income Statement - Water Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 572.62 1,911.00 (1,338.38) -70.04% 3,830.69 8,547.00 (4,716.31) -55.18%
Residential 944.13 1,274.00 (329.87) -25.89% 9,296.90 8,089.00 1,207.90 14.93%
KMPUD Internal Usage 32.52 0.00 32.52 na 127.96 0.00 127.96 na
Other 883.15 0.00 883.15 na 2,074.07 0.00 2,074.07 na
Base Rates 30,287.65 30,752.00 (464.35) -1.51% 121,202.22 123,008.00 (1,805.78) -1.47%
Meter Charges 1,283.86 1,347.00 (63.14) -4.69% 5,146.86 5,388.00 (241.14) -4.48%
34,003.93 141,678.70 145,032.00 (1,280.07) -3.63% (3,353.30) -2.31% 35,284.00 Operating Revenues
Salaries and Wages 7,114.90 4,656.00 2,458.90 52.81% 25,511.42 19,642.00 5,869.42 29.88%
Payroll Taxes & EE Benefits 4,191.38 3,009.00 1,182.38 39.29% 15,498.95 12,693.00 2,805.95 22.11%
Operations & Maintenance 1,066.76 800.00 266.76 33.35% 3,335.84 3,200.00 135.84 4.25%
Contract Services 615.12 2,784.00 (2,168.88) -77.91% 12,440.57 11,128.00 1,312.57 11.80%
Operating Expenses 2,016.46 1,000.00 1,016.46 101.65% 5,189.49 4,000.00 1,189.49 29.74%
Depreciation 11,379.32 12,083.00 (703.68) -5.82% 45,337.74 48,332.00 (2,994.26) -6.20%
G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%
Internal Allocations 2,022.20 2,287.00 (264.80) -11.58% 12,055.05 8,939.00 3,116.05 34.86%
47,041.42 206,352.30 192,670.00 1,135.42 2.47% 13,682.30 7.10% 45,906.00 Operating Expenses
Total (13,037.49) (64,673.60)(10,622.00) (47,638.00)(2,415.49) 22.74% (17,035.60) 35.76%Operating
Investment Income (3.54) 0.00 (3.54) na 2.44 0.00 2.44 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 75,545.00 0.00 75,545.00 na
(3.54) 75,547.44 0.00 (3.54) na 75,547.44 na 0.00 Non-Operating Revenues
Interest Expense 1,952.42 1,899.00 53.42 2.81% 7,683.72 7,596.00 87.72 1.15%
Amortization (79.82) 0.00 (79.82) na (319.28) 0.00 (319.28) na
1,872.60 7,364.44 7,596.00 (26.40) -1.39% (231.56) -3.05% 1,899.00 Non-Operating Expenses
Total (1,876.14) 68,183.00 (1,899.00) (7,596.00) 22.86 -1.20% 75,779.00 -997.62%Non-Operating
NET INCOME (LOSS) (2,392.63) 19.11% 58,743.40 -106.35%(14,913.63) (12,521.00) 3,509.40 (55,234.00)
64
Budget Income Statement - Waste Water Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 3,126.32 7,479.00 (4,352.68) -58.20% 20,914.50 33,445.00 (12,530.50) -37.47%
Residential 4,218.75 9,714.00 (5,495.25) -56.57% 39,242.30 43,440.00 (4,197.70) -9.66%
KMPUD Internal Usage 53.84 0.00 53.84 na 203.69 0.00 203.69 na
Other 429.43 0.00 429.43 na 1,958.09 0.00 1,958.09 na
Base Rates 43,691.95 43,100.00 591.95 1.37% 174,734.72 172,400.00 2,334.72 1.35%
Meter Charges 1,634.00 1,622.00 12.00 0.74% 6,550.54 6,488.00 62.54 0.96%
53,154.29 243,603.84 255,773.00 (8,760.71) -14.15% (12,169.16) -4.76% 61,915.00 Operating Revenues
Salaries and Wages 8,617.08 8,045.00 572.08 7.11% 43,280.66 34,977.00 8,303.66 23.74%
Payroll Taxes & EE Benefits 4,782.38 5,199.00 (416.62) -8.01% 24,603.55 22,602.00 2,001.55 8.86%
Operations & Maintenance 9,255.65 7,900.00 1,355.65 17.16% 22,412.71 31,600.00 (9,187.29) -29.07%
Contract Services 1,827.00 3,100.00 (1,273.00) -41.06% 5,982.25 12,400.00 (6,417.75) -51.76%
Operating Expenses 2,499.46 1,500.00 999.46 66.63% 7,160.23 6,000.00 1,160.23 19.34%
Depreciation 30,721.88 33,417.00 (2,695.12) -8.07% 122,725.15 133,668.00 (10,942.85) -8.19%
G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%
Internal Allocations 17,056.51 13,061.00 3,995.51 30.59% 69,644.35 51,044.00 18,600.35 36.44%
93,395.24 382,792.14 377,027.00 1,886.24 2.06% 5,765.14 1.53% 91,509.00 Operating Expenses
Total (40,240.95) (139,188.30)(29,594.00) (121,254.00)(10,646.95) 35.98% (17,934.30) 14.79%Operating
Investment Income (5.50) 0.00 (5.50) na 3.66 0.00 3.66 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 70,125.00 0.00 70,125.00 na
(5.50) 70,128.66 0.00 (5.50) na 70,128.66 na 0.00 Non-Operating Revenues
Interest Expense 3,068.08 2,985.00 83.08 2.78% 12,282.03 11,940.00 342.03 2.86%
Amortization (115.24) 0.00 (115.24) na (460.96) 0.00 (460.96) na
2,952.84 11,821.07 11,940.00 (32.16) -1.08% (118.93) -1.00% 2,985.00 Non-Operating Expenses
Total (2,958.34) 58,307.59 (2,985.00) (11,940.00) 26.66 -0.89% 70,247.59 -588.34%Non-Operating
NET INCOME (LOSS) (10,620.29) 32.60% 52,313.29 -39.28%(43,199.29) (32,579.00) (80,880.71) (133,194.00)
65
Budget Income Statement - Employee Housing Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Residential 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 4,000.00 5,597.00 (1,597.00) -28.53% 17,600.00 22,388.00 (4,788.00) -21.39%
Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Meter Charges 0.00 0.00 0.00 na 0.00 0.00 0.00 na
4,000.00 17,600.00 22,388.00 (1,597.00) -28.53% (4,788.00) -21.39% 5,597.00 Operating Revenues
Salaries and Wages 557.95 408.00 149.95 36.75% 710.84 1,746.00 (1,035.16) -59.29%
Payroll Taxes & EE Benefits 329.90 263.00 66.90 25.44% 433.34 1,128.00 (694.66) -61.58%
Operations & Maintenance 461.01 0.00 461.01 na 1,273.54 0.00 1,273.54 na
Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Depreciation 3,405.78 3,583.00 (177.22) -4.95% 13,623.12 14,332.00 (708.88) -4.95%
G & A Allocations 2,042.22 2,114.00 (71.78) -3.40% 9,532.40 9,286.00 246.40 2.65%
Internal Allocations 928.98 2,150.00 (1,221.02) -56.79% 9,531.25 8,403.00 1,128.25 13.43%
7,725.84 35,104.49 34,895.00 (792.16) -9.30% 209.49 0.60% 8,518.00 Operating Expenses
Total (3,725.84) (17,504.49)(2,921.00) (12,507.00)(804.84) 27.55% (4,997.49) 39.96%Operating
Investment Income 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) (804.84) 27.55% (4,997.49) 39.96%(3,725.84) (2,921.00) (17,504.49) (12,507.00)
66
Budget Income Statement - Electricity Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 100,535.48 122,690.00 (22,154.52) -18.06% 382,396.46 479,486.00 (97,089.54) -20.25%
Residential 63,573.73 62,385.00 1,188.73 1.91% 301,417.17 243,807.00 57,610.17 23.63%
KMPUD Internal Usage 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Imbalance Energy 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 661.29 1,720.00 (1,058.71) -61.55% 3,768.11 6,880.00 (3,111.89) -45.23%
Property Taxes 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Base Rates 16,106.10 16,194.00 (87.90) -0.54% 64,442.24 64,776.00 (333.76) -0.52%
Other Sales to Public Authorities 37,256.39 22,874.00 14,382.39 62.88% 155,936.49 89,396.24 66,540.25 74.43%
Meter Charges 2,228.32 2,230.00 (1.68) -0.08% 8,915.74 8,920.00 (4.26) -0.05%
220,361.31 916,876.21 893,265.24 (7,731.69) -3.39% 23,610.97 2.64% 228,093.00 Operating Revenues
Cost of Goods Sold 36,258.31 26,888.00 9,370.31 34.85% 137,130.00 102,311.00 34,819.00 34.03%
Salaries and Wages 14,176.06 14,543.00 (366.94) -2.52% 64,287.26 71,574.00 (7,286.74) -10.18%
Payroll Taxes & EE Benefits 9,462.36 9,397.00 65.36 0.70% 38,538.11 46,248.00 (7,709.89) -16.67%
Operations & Maintenance 37,953.96 36,917.00 1,036.96 2.81% 164,160.18 147,668.00 16,492.18 11.17%
Contract Services 0.00 0.00 0.00 na 595.26 0.00 595.26 na
Operating Expenses 745.31 0.00 745.31 na 4,066.39 0.00 4,066.39 na
Depreciation 101,052.85 130,000.00 (28,947.15) -22.27% 404,102.71 520,000.00 (115,897.29) -22.29%
G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%
Internal Allocations (1,428.77) 0.00 (1,428.77) na (5,898.44) 0.00 (5,898.44) na
216,855.36 893,964.71 972,537.00 (20,176.64) -8.51% (78,572.29) -8.08% 237,032.00 Operating Expenses
Total 3,505.95 22,911.50 (8,939.00) (79,271.76) 12,444.95 -139.22% 102,183.26 -128.90%Operating
Investment Income 24.37 0.00 24.37 na 261.42 0.00 261.42 na
Other 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%
Contribution Revenues 0.00 0.00 0.00 na 41,494.41 0.00 41,494.41 na
72,274.37 330,755.83 289,000.00 24.37 0.03% 41,755.83 14.45% 72,250.00 Non-Operating Revenues
Interest Expense 151,064.65 147,978.00 3,086.65 2.09% 605,677.77 591,912.00 13,765.77 2.33%
Amortization 3,331.00 0.00 3,331.00 na 13,324.00 0.00 13,324.00 na
154,395.65 619,001.77 591,912.00 6,417.65 4.34% 27,089.77 4.58% 147,978.00 Non-Operating Expenses
Total (82,121.28) (288,245.94)(75,728.00) (302,912.00)(6,393.28) 8.44% 14,666.06 -4.84%Non-Operating
NET INCOME (LOSS) 6,051.67 -7.15% 116,849.32 -30.57%(78,615.33) (84,667.00) (265,334.44) (382,183.76)
67
Budget Income Statement - Cable TV Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Other 925.00 925.00 0.00 0.00% 3,700.00 3,700.00 0.00 0.00%
Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Meter Charges 0.00 0.00 0.00 na 0.00 0.00 0.00 na
925.00 3,700.00 3,700.00 0.00 0.00% 0.00 0.00% 925.00 Operating Revenues
Salaries and Wages 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Payroll Taxes & EE Benefits 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operations & Maintenance 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Depreciation 42.67 150.00 (107.33) -71.55% 170.70 600.00 (429.30) -71.55%
G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.20 4,643.00 123.20 2.65%
Internal Allocations 17.48 0.00 17.48 na 72.15 0.00 72.15 na
1,081.26 5,009.05 5,243.00 (125.74) -10.42% (233.95) -4.46% 1,207.00 Operating Expenses
Total (156.26) (1,309.05)(282.00) (1,543.00) 125.74 -44.59% 233.95 -15.16%Operating
Investment Income 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) 125.74 -44.59% 233.95 -15.16%(156.26) (282.00) (1,309.05) (1,543.00)
68
Budget Income Statement - Snow Removal Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Residential 0.00 0.00 0.00 na 0.00 0.00 0.00 na
KMPUD Internal Usage 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 58,900.00 57,531.00 1,369.00 2.38% 59,714.08 57,531.00 2,183.08 3.79%
Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Meter Charges 0.00 0.00 0.00 na 0.00 0.00 0.00 na
58,900.00 59,714.08 57,531.00 1,369.00 2.38% 2,183.08 3.79% 57,531.00 Operating Revenues
Salaries and Wages 9,450.23 8,551.00 899.23 10.52% 11,909.65 11,192.00 717.65 6.41%
Payroll Taxes & EE Benefits 6,226.96 5,526.00 700.96 12.68% 8,590.51 7,231.00 1,359.51 18.80%
Operations & Maintenance 3,043.91 6,000.00 (2,956.09) -49.27% 5,180.20 13,000.00 (7,819.80) -60.15%
Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 0.00 2,000.00 (2,000.00) -100.00% 0.00 2,000.00 (2,000.00) -100.00%
Depreciation 7,294.74 7,758.00 (463.26) -5.97% 29,178.92 31,032.00 (1,853.08) -5.97%
G & A Allocations 11,232.23 11,625.00 (392.77) -3.38% 52,428.26 51,075.00 1,353.26 2.65%
Internal Allocations 192.25 1,052.00 (859.75) -81.73% 4,949.80 4,112.00 837.80 20.37%
37,440.32 112,237.34 119,642.00 (5,071.68) -11.93% (7,404.66) -6.19% 42,512.00 Operating Expenses
Total 21,459.68 (52,523.26) 15,019.00 (62,111.00) 6,440.68 42.88% 9,587.74 -15.44%Operating
Investment Income 12.95 0.00 12.95 na 51.38 0.00 51.38 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
12.95 51.38 0.00 12.95 na 51.38 na 0.00 Non-Operating Revenues
Interest Expense 225.75 0.00 225.75 na 903.00 0.00 903.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
225.75 903.00 0.00 225.75 na 903.00 na 0.00 Non-Operating Expenses
Total (212.80) (851.62) 0.00 0.00 (212.80) na (851.62) naNon-Operating
NET INCOME (LOSS) 6,227.88 41.47% 8,736.12 -14.07% 21,246.88 15,019.00 (53,374.88) (62,111.00)
69
Budget Income Statement - Propane Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 26,285.05 34,645.00 (8,359.95) -24.13% 86,204.74 85,292.00 912.74 1.07%
Residential 18,207.35 23,097.00 (4,889.65) -21.17% 57,413.42 56,861.00 552.42 0.97%
KMPUD Internal Usage 265.07 0.00 265.07 na 661.40 0.00 661.40 na
Other 2,931.55 985.00 1,946.55 197.62% 3,753.81 3,940.00 (186.19) -4.73%
Base Rates 2,303.38 2,260.00 43.38 1.92% 9,213.93 9,040.00 173.93 1.92%
Meter Charges 1,454.77 1,455.00 (0.23) -0.02% 5,819.30 5,820.00 (0.70) -0.01%
51,447.17 163,066.60 160,953.00 (10,994.83) -17.61% 2,113.60 1.31% 62,442.00 Operating Revenues
Cost of Goods Sold 30,805.82 42,036.00 (11,230.18) -26.72% 61,171.89 103,486.00 (42,314.11) -40.89%
Salaries and Wages 1,685.87 4,017.00 (2,331.13) -58.03% 8,019.12 17,182.00 (9,162.88) -53.33%
Payroll Taxes & EE Benefits 1,309.99 2,596.00 (1,286.01) -49.54% 6,103.28 11,101.00 (4,997.72) -45.02%
Operations & Maintenance 2,294.64 1,300.00 994.64 76.51% 5,545.27 5,200.00 345.27 6.64%
Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 198.21 200.00 (1.79) -0.90% 1,007.50 800.00 207.50 25.94%
Depreciation 5,004.87 5,238.00 (233.13) -4.45% 19,980.66 20,952.00 (971.34) -4.64%
G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%
Internal Allocations 523.54 1,052.00 (528.46) -50.23% 5,677.47 4,112.00 1,565.47 38.07%
60,458.22 194,488.43 247,569.00 (15,267.78) -20.16% (53,080.57) -21.44% 75,726.00 Operating Expenses
Total (9,011.05) (31,421.83)(13,284.00) (86,616.00) 4,272.95 -32.17% 55,194.17 -63.72%Operating
Investment Income (9.42) 0.00 (9.42) na 6.10 0.00 6.10 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 7,950.00 0.00 7,950.00 na
(9.42) 7,956.10 0.00 (9.42) na 7,956.10 na 0.00 Non-Operating Revenues
Interest Expense 3,765.38 4,500.00 (734.62) -16.32% 15,073.43 18,000.00 (2,926.57) -16.26%
Amortization (205.81) 0.00 (205.81) na (823.24) 0.00 (823.24) na
3,559.57 14,250.19 18,000.00 (940.43) -20.90% (3,749.81) -20.83% 4,500.00 Non-Operating Expenses
Total (3,568.99) (6,294.09)(4,500.00) (18,000.00) 931.01 -20.69% 11,705.91 -65.03%Non-Operating
NET INCOME (LOSS) 5,203.96 -29.26% 66,900.08 -63.95%(12,580.04) (17,784.00) (37,715.92) (104,616.00)
70
Budget Income Statement - Solid Waste Fund
YTDOctober YTD October 31, 2015
October Dollar Percent
Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------
This Year Budget Variance Variance This Year Budget
Dollar Percent
0 - Default
Commercial 776.40 790.00 (13.60) -1.72% 3,105.60 3,160.00 (54.40) -1.72%
Residential 9,699.18 9,748.00 (48.82) -0.50% 38,781.43 38,992.00 (210.57) -0.54%
Other 2,206.67 0.00 2,206.67 na 2,532.45 0.00 2,532.45 na
Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Meter Charges 0.00 0.00 0.00 na 0.00 0.00 0.00 na
12,682.25 44,419.48 42,152.00 2,144.25 20.35% 2,267.48 5.38% 10,538.00 Operating Revenues
Salaries and Wages 1,835.20 1,061.00 774.20 72.97% 5,422.98 3,840.00 1,582.98 41.22%
Payroll Taxes & EE Benefits 802.82 686.00 116.82 17.03% 2,597.42 2,480.00 117.42 4.73%
Operations & Maintenance 4,711.65 4,062.00 649.65 15.99% 13,561.96 16,248.00 (2,686.04) -16.53%
Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Operating Expenses 0.00 0.00 0.00 na 89.42 0.00 89.42 na
Depreciation 120.70 138.00 (17.30) -12.54% 482.76 552.00 (69.24) -12.54%
G & A Allocations 4,084.45 4,227.00 (142.55) -3.37% 19,137.84 18,572.00 565.84 3.05%
Internal Allocations 69.91 0.00 69.91 na 215.60 0.00 215.60 na
11,624.73 41,507.98 41,692.00 1,450.73 14.26% (184.02) -0.44% 10,174.00 Operating Expenses
Total 1,057.52 2,911.50 364.00 460.00 693.52 190.53% 2,451.50 532.93%Operating
Investment Income 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues
Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na
Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na
0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses
Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating
NET INCOME (LOSS) 693.52 190.53% 2,451.50 532.93% 1,057.52 364.00 2,911.50 460.00
71
81
82
83
84
85
86
2015 Work Plan
Kirkwood Meadows Public Utility District Out Valley Power Line July 2, 2015
Prepared on Behalf of:
Kirkwood Meadows Public Utility District Submitted to:
Micki Smith, Resource Officer Amador Ranger District 26820 Silver Drive Pioneer, CA 95666
Prepared By:
Resource Concepts, Inc. 340 N. Minnesota St. Carson City, Nevada 89703
87
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. i
1.0 Background ................................................................................................................... 2 2.0 Proposed Work .............................................................................................................. 2
2.1 Maintenance Activities on Access Roads on Forest Service Land ........................ 2 2.2 Vault and Sectionalizing Cabinet Maintenance Activities ....................................... 2 2.3 Overhead Access Corridor ........................................................................................ 3
3.0 Access to Work Sites .................................................................................................... 3 4.0 Proposed Schedule ....................................................................................................... 3 5.0 Erosion Control Measures ............................................................................................ 3 6.0 Fire Hazard Prevention ................................................................................................. 3 7.0 Hazardous Material........................................................................................................ 4 8.0 Cultural Resources........................................................................................................ 4 9.0 Biological Resources .................................................................................................... 4 10.0 Permitting and Agency Approvals ..............................................................................10 List of Tables: Table 1. Potentially affected historic resources .................................................................... 4 Table 2. Special status species with potential to occur within the project area. ................. 5 List of Appendices:
Appendix A: Operations & Maintenance Plan Appendix B: Proposed Work Appendix C: Downed Trees Photo Documentation
2015-7-02 KMPUD Work Plan 12-610.15 KMPUD MG-td L6-53.doc
July 2, 2015
88
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 2
1.0 Background
The Kirkwood Meadows Public Utility District (District) completed the construction of an overhead and
underground power line from Salt Springs to Kirkwood Meadows in fall of 2014. The project was
permitted through an Electric Transmission Line Permit (Authorization ID AMA231A) from the United
States Forest Service (USFS). The approved permit gives the District a non-exclusive right-of-way to
operate and maintain an electric transmission line across land managed by the USFS.
Pursuant to the terms and conditions of the Electric Transmission Line Permit and the approved Operating
Plan, the District and the USFS are required to meet annually to review the District's proposed
maintenance activities. That meeting was held on June 11, 2015. During that meeting and through the
monthly inspections conducted by District staff of the power line corridor, certain maintenance activities
were identified. This work is required to ensure access to the power line facilities is maintained in case of
an emergency, to address minor operational issues, and to ensure the access corridor is maintained in a
stable condition.
The purpose of this Work Plan is to gain approval from the USFS to perform the work described in this
document. All work will be performed in accordance with the requirements included in the Operations
and Maintenance Plan included as Appendix C in the Electric Transmission Line Permit and as stated in
this Work Plan. For reference, the Operations and Maintenance Plan is included in Appendix A of this
Work Plan.
2.0 Proposed Work
2.1 Maintenance Activities on Access Roads on Forest Service Land
The District proposes to perform maintenance activities that include minor grading to remove rills,
maintenance of existing water bars along these sections of road, installation of additional water bars as
needed, and removal of any trees that have fallen across the access road. Appendix B includes an
overview map, specific plans sheets showing the approximate location of the work to be performed and
applicable details.
Road work will typically be completed with a backhoe or similar piece of equipment. All equipment will
be washed off-site to remove any soil, vegetation, or other debris that could have noxious weed seeds
prior to being brought into the project work area. Existing slopes and grades will be maintained. For some
areas, imported road base will be brought in to restore the road prism. Appendix B includes the
specification of the material proposed to be used.
Water bars will be installed in several locations along these roads. Location of the water bars will be
staked by the project engineer prior to construction. A typical water bar detail is included in Appendix B.
Downed trees were observed in five locations along the USFS and District maintained access roads.
These trees must be removed to allow maintenance vehicles to pass. Trees will be cut using chainsaws
and sections rolled to the side of the road. Any branches or smaller pieces of wood will be cut and lopped
and spread in the forest adjacent to the road. Appendix C includes documentation of the trees to be
removed.
2.2 Vault and Sectionalizing Cabinet Maintenance Activities
During the winter of 2014-15, it was noted that sheet flow from surrounding areas for some of the power
line sectionalizing cabinets and vaults needed to be routed around these structures to minimize the impact
of water flowing near and into these structures. The District proposes to construct small berms (less than 6
89
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 3
inches in height) up gradient of all sectionalizing cabinets located in areas where the adjacent road or cut
slope directs runoff towards the cabinet. The berms will be constructed using hand tools only and will
serve to direct sheet flow around the cabinets. The need for a berm will be based on the District
personnel’s assessment of the site conditions upon completion of the road maintenance. At a minimum,
berms will be installed up gradient from the following cabinets: SC16, SC 17, SC 18, SC 22, SC 30, SC
32 and SC 33. Additional cabinets may be identified in the field by District personnel.
The District will perform other maintenance activities on the vaults and sectionalizing cabinets as needed
to maintain the function and operation of the system. None of these activities include any ground
disturbance. Typical activities anticipated include the installation of conduit seals on certain power line
and telecommunication conduits, installation of manhole inserts to prevent water intrusion in vaults, and
installation of additional markers delineating the location of the test ports installed as a part of the project.
2.3 Overhead Access Corridor
During construction of the project, trees within the corridor were masticated and scattered on the ground
within this corridor. To inspect most the overhead power line, the corridor is walked by District staff.
Traversing the ground in some areas where the scattered woody debris is fairly thick is a hazard for
District staff. The District is proposing to move some of the downed woody debris to create a clearer
access route. No formal path is proposed.
3.0 Access to Work Sites
Access to all work sites will be from State Route 88 and via existing Forest Service or District maintained
roads. No new disturbance outside the existing road prism will occur.
4.0 Proposed Schedule
The District proposes to start work as soon as approval of this Work Plan is provided. The District
anticipated all work being completed within one month from the start of maintenance activities. All work
will be subject to restrictions of any Limited Operating Periods for the spotted owl and Northern
Goshawk for work that falls within a Protected Activity Center (PAC) or buffer around a PAC.
5.0 Erosion Control Measures
The District will employ the use of standard erosion control measures including the installation of wattles
if work areas are left incomplete at the end of the work day and there is a forecast rain event. The District
will use a water truck for dust suppression as needed.
6.0 Fire Hazard Prevention
The Operations and Maintenance Plan included in the Special Use Permit and attached as Appendix A to
this Work Plan includes a specific Fire Hazard Prevention Plan. The District will follow the PAL system
for determination of the level of fire suppression equipment needed on the project site as well as any
limitations of construction activities that can occur.
Minimum fire equipment that shall be onsite includes:
One shovel, one ax and one extinguisher, U.L. rated 4 BC or more on each crew vehicle.
One shovel and one fire extinguisher will be located at a point not greater than 25 feet from the
work site where any gasoline powered tool including chain saws are operated.
90
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 4
7.0 Hazardous Material
Materials such as gasoline and diesel fuel, hydraulic oil, and motor oil will be used in equipment
performing the work. No storage of any of these materials will be permitting in the construction area
except for fuel for chainsaws which will be limited to no more than 5 gallons at any one time. No
refueling of equipment other than chainsaws shall be allowed onsite.
8.0 Cultural Resources
In 2009 and 2010, pedestrian surveys for cultural resources were completed along the entire power line
area of potential affects (APE) (Far Western Anthropological Research Group, Inc.; USFS 2011b, FS
Report R2010050310006B). Archival record searches at the Eldorado National Forest and the North
Central Information Center at California State University, Sacramento revealed 25 known resources in or
adjacent to the project APE. Pedestrian surveys revealed one additional resource. The one new historic
building, was determined to be not eligible for the National Register. The California State Historic
Preservation Officer (SHPO) concurred with the determination in a letter dated March 12, 2012. The
USFS consulted with the Washoe Tribe of Nevada and California and the Oregon California Trail
Association.
Of the 26 identified historic resources, 2 resources may be affected by the proposed maintenance areas.
Table 1. Potentially affected historic resources
Segment No. Resource ID Resource Type Design Criteria for
Avoidance of Impacts
Plan Sheets 4
and 5
51-001 (AMA-
267H/ELD-457H)
Elements and
alignment of the
Carson-Mormon
Emigrant Trail
None. No effect to Trail within Tragedy
Springs Road, where trail is classified as
either Class 4 or Class 5 and are non-
contributing elements to the NRHP.
Plan Sheets
1, 2 and 3
Old Alpine
Highway (ELD-
949H/AMA-
382H)
Portions of a 42-mile
stretch of the Old
Alpine Highway
None. SHPO concurred with USFS
determination that the project will have No
Adverse Effect on this potentially eligible
Historic Property.
Site 51-001 (AMA-267H/ELD457H), the Mormon Immigrant Trail, which has been previously concurred
upon as eligible for the National Register, will not be adversely affected, as all portions of the mapped
trail alignment that will be affected have been previously obliterated by road development. The Old
Alpine Highway, CA-AMA-382H is being assumed eligible for its engineering and contributions to the
greater development of the region as one of the earliest state highways in the region. Much of the Old
Alpine Highway system has been altered as it has been integrated in many locations into modern roads.
9.0 Biological Resources
To determine the potential occurrence of special-status species within or adjacent to the project area, a
query of the US Fish and Wildlife Information for Planning and Conservation database was completed for
a 100-foot corridor along the five (5) project areas proposed for road maintenance. A search of the
California Natural Diversity Database (CNNDB) was conducted for occurrence records within a five mile
radius. Additionally, the Forest Service Sensitive and Watch List species lists were reviewed and potential
habitat within the five proposed maintenance areas was evaluated.
Table 1 lists the special status species with potential to occur within the project area.
91
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 5
Table 2. Special status species with potential to occur within the project area.
Species Special
Status Habitat Requirement
Potential for Project to Affect
this Species
Aquatic Wildlife
Sierra Nevada yellow-
legged frog
(Rana sierra)
FE / S
High elevation low-gradient
streams and small ponds
above 4,500 feet
None. Project activities are
restricted to existing roads and
disturbance corridors. No potential
habitat within project area. Impacts
to this species are not expected.
Yosemite toad FT / S
High elevation wetland areas
and meadows with shallow
pools or flooded vegetation
above 5,000 feet.
None. Project activities are
restricted to existing roads and
disturbance corridors. No potential
habitat within project area. Impacts
to this species are not expected.
Terrestrial Wildlife
California Spotted Owl S / SSC
Dense, multi-layered mature
forested stands with greater
than 70 percent canopy
closure preferred for nesting
and greater than 50 percent
canopy closure for foraging
None. Project activities are
restricted to existing roads and
disturbance corridors. Indirect
effects from construction activities
are not anticipated as there is not
any moderate or high capability
habitat within the project areas.
Impacts to this species are not
expected.
Northern Goshawk S / SSC
Mixed conifer, ponderosa
pine, red fir, subalpine
conifer, lodgepole pine,
montane riparian and montane
hardwood vegetation types
None. Historic nest located east of
Foster Meadow Road. Adherence
to LOP would avoid affects to
Northern Goshawk. Impacts to this
species are not expected.
Sierra Nevada Red Fox S
SNRF occupy forested areas
interspersed with riparian and
meadow habitat, and brush
fields. Preferred forest types
include red fir, lodgepole pine
and sub alpine fir in the
higher elevations of the Sierra
Nevada
Low. Potential for temporary
disturbance from maintenance
activities could result in
displacement if they coincide with
species. Unlikely to affect breeding
as there are no known denning sites
in proximity to site.
American Marten S
Marten habitat is
characterized by dense (60 to
100% canopy), multi storied,
multi species late seral
coniferous forests with a high
number of large (> 24 inch
dbh) snags and downed logs.
Above 5,500 feet.
Low. Potential for temporary
disturbance from maintenance
activities that could result in
displacement if they coincide with
species. Unlikely to affect breeding
as there are no known denning sites
in proximity to site.
Pacific Fisher PT / S
Pacific Fisher inhabit dense,
multi storied, multi species,
late seral coniferous forests
with a high number of large
(> 24 inch dbh) snags and
downed logs. 5,000 to 7,000
feet. Believed to have been
extirpated from the Eldorado
Low. Potential for temporary
disturbance from maintenance
activities that could result in
displacement if they coincide with
species. Unlikely to affect breeding
as there are no known denning sites
in proximity to site.
92
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 6
National Forest in the last
century.
Pallid Bat S
Pallid bats are most common
in open, dry habitats that
contain rocky areas for
roosting.
None. Project activities are
restricted to existing roads and
disturbance corridors. There is not
expected to be any long term loss
to roosting habitat as large trees
would be retained. Impacts to this
species are not expected.
Townsend Big Eared
Bat S
Townsend’s big-eared bats
are associated with a variety
of habitats including desert,
native prairies, coniferous
forests, mid-elevation mixed
conifer, mixed hardwood-
conifer forests, riparian
communities, agricultural
lands, and coastal habitats.
None. Project activities are
restricted to existing roads and
disturbance corridors. There is not
expected to be any long term loss
to roosting habitat as large trees
would be retained. Impacts to this
species are not expected.
Botanical Resources
Moonwort
Botrychium spp.
B. ascendedns
B. crenulatum
B. lunaria
B. minganense
B. montanum
B. simplex
S / 2.3
S / 2.2
S / 2.3
S / 2.2
S / 2.1
W / 2.1
The rare moonwort species
are usually found above 4,500
feet in moist to wet meadows,
fens, shaded coniferous forest
near streams, and along the
edges of lakes. No known
occurrences near project area.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
these species are not expected.
Sierra bolandra
Bolandra californica W / 4.3
Occurs in mesic sites in
coniferous forest. 3,200 to
8,000
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Bolander’s bruchia
Bruchia bolanderi S / 2.2
Bolander’s bruchia is found in
meadows, seeps, and fens in
montane and subalpine
communities. It grows in
ephemeral habitats such as
erosional ditches or small
streams through wet
meadows. The species grows
above 7000 feet. Nearest
occurrence approximately 2
miles north of Kirkwood.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Hutchison’s lewisia
Lewisia kelloggii ssp.
hutchisonii
S
Hutchison’s lewisia is found
in openings in upper montane
coniferous forest, often on
slate soils and on granitic and
volcanic balds. 4,800 to 7,000
ft.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Kellogg’s lewisia
Lewisia kelloggii ssp.
kelloggii
S
Kellogg’s lewisia is found on
granitic and volcanic balds
from about 5,000 to 8,000
feet.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
93
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 7
Three-ranked hump-
moss
Meesia triquetra
S
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Broad-nerved hump-
moss
Meesia uliginosa
S
Broad-nerved hump-moss is
found in permanently wet,
primarily spring-fed meadows
and fens in montane to
subalpine coniferous forest
from 4,200 to 9,200 feet. No
known occurrences near
project area.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Stebbins’ phacelia
Phacelia stebbinsii
Stebbins’ phacelia is found on
dry, open, rocky sites
(bedrock outcrops, rubble or
talus) on ledges or moderate
to steep slopes from 1,830 to
6,030 feet. No known
occurrences near project area.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Whitebark pine
Pinus albicaulis S
Whitebark pine occurs in red-
fir forest to timberline,
especially subalpine forest.
7,000 to 12,000 feet
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Rein orchid
Piperia leptopetala W / 4.3
Rein orchid (Orchidaceae) is a
terrestrial orchid that grows
on the forest floor in montane
woodlands and mixed conifer
forests (1,250-7,300 ft).
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Sierra starwort
Pseudostellaria sierra W / 3.2
Sierra starwort is found in
montane woodlands and
coniferous forests at
elevations of 4,100 – 7,200
feet. No known occurrences
near project area.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
Red-fir catchfly
Silene invisa W
Red-fir catchfly is found in
red fir, upper mixed conifer,
or lodgepole forests. Usually
found in moist or seasonally
moist microhabitats. Known
from several locations near
the project and within KMR.
None. Project activities are
restricted to existing roads and
disturbance corridors. Impacts to
this species are not expected.
1 Status:
Federal: FE = Federally Endangered PE = Proposed Endangered
FT = Federally Threatened PT = Proposed Threatened
FC = Federal Candidate
Forest Service: S = Sensitive Species W = Watch list
State: SCS = Species of Special Concern
CNPS: List 1B = Plants rare, threatened, and endangered in California and elsewhere. List 2 = Plants rare, threatened and endangered in California, but more common elsewhere.
List 4 = Plants of limited distribution (watch list)
Aquatic Wildlife
There is potential for two species of aquatic wildlife to be present within the project area: Sierra Nevada
yellow-legged frog (SNYLF) and Yosemite toad. In September 2009, Visual Encounter Surveys were
94
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 8
completed on all potentially suitable aquatic and upland habitats (Basey 2009) located along the power
line project. No individuals of either species were documented.
Sierra Nevada Yellow Legged Frog
On June 30, 2014 the Department of Interior, Fish and Wildlife Service (FWS) in a Final Ruling officially
listed the Sierra Nevada Yellow-legged Frog as an Endangered Species (50 CFR Part 17 [Docket No.
FWS-R8-ES-2012-0100; 4500030113] RIN 1018-AZ21). The FWS is charged with the official
designation of critical habitat when listing an endangered or threatened species. The proposed critical
habitat includes 447,341 ha (1,105,400 ac) as critical habitat for the SNYLF, which represents
approximately 14 percent of the historic range, and includes lands within Lassen, Butte, Plumas, Sierra,
Nevada, Placer, El Dorado, Amador Calaveras, Alpine, Tuolumne, Mono, Mariposa, Madera, Fresno, and
Inyo Counties, California. The road maintenance areas are located within proposed critical habitat for the
SNYLF. Permanent or relatively permanent streams may provide aquatic habitat for breeding and rearing.
Intermittent streams crossed by the project areas may provide non-breeding habitat providing for shelter,
foraging, predator avoidance and aquatic dispersal. The FWS has determined that upland areas up to 25
meters (82 feet) from the bank of these streams may provide for feeding and movement. There are no
intermittent or perennial streams within the proposed maintenance areas; therefore there would be no
effect to SNYLF or critical habitat.
Yosemite Toad
Yosemite toads are endemic to the Sierra Nevada from Ebbetts Pass, Alpine County, south to the high
country of Fresno County. The range of the species is primarily from 8,500 to 10,000 feet and they spend
the cold winter primarily underground in rodent burrows. Potential breeding habitat for Yosemite toads is
mountain meadows where pools form during snowmelt or shortly thereafter. There is no potential habitat
within the proposed maintenance areas; therefore there is no effect to Yosemite toad.
Terrestrial Wildlife
Seven species of terrestrial wildlife have potential to occur within the project area: California spotted owl,
northern goshawk, American marten, Pacific fisher, and Sierra Nevada red fox, pallid bat, and Townsend
big eared bat. The following describes the anticipated affects to the special status species.
California Spotted Owl
The underground line is adjacent to Spotted Owl PAC AM011 located between Bear River Road and the
Peddler Hill Maintenance Station which is proposed for maintenance under this work plan. There is not
any moderate or high capability habitat within PAC AM011 along this alignment, and no effects are
expected to occur from road maintenance activities to this PAC or associated individual spotted owls.
Northern Goshawk
A northern goshawk nest is known to occur between Foster Meadows Road and the start of the private
land to the east. Project design criteria committed to in the EIS/EIR requires that a Limited Operating
Period for northern goshawk be maintained as directed by the Amador District wildlife biologist,
prohibiting activities within ¼ mile of known northern goshawk nests during the breeding season
(February 15 through September 15), unless pre implementation surveys confirm that the northern
goshawk are not nesting. Adherence to this design criteria is expected to eliminate the potential for
disturbance to nesting goshawk. No disturbance effects are anticipated for goshawk from implementation
of road maintenance activities along this section of the power line with this design criterion in place.
American Marten, Pacific Fisher, and Sierra Nevada Red Fox
Direct effects are limited to the habitat that currently remains suitable for marten, fisher, and Sierra
Nevada Red Fox (SNRF) denning or foraging. There are no known den sites located within this project
95
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 9
for any of the three species. Project activities may take place during breeding or young rearing periods.
Noise disturbance from maintenance activities (e.g. road grading, chainsaws) could affect marten, fisher,
or Sierra Nevada red fox should they coincide with the project. However, the potential for this disturbance
is believed to be relatively low, as the underground corridor is located within open canopied areas which
these species tend to avoid, and the project areas are unlikely to be in close proximity to any denning
sites. Should disturbance occur, it is anticipated that it would take the form of temporary displacement of
individuals, and effects to reproduction for any of these three species is not anticipated.
Pallid Bat and Townsend Big Eared Bat
The proposed maintenance activities would not result in any long term loss of roosting habitat as the
project activity areas are located within existing roadways and large trees would be retained. Disruption
of foraging activity is unlikely to occur, as project activities would occur during daylight hours when bats
are not actively foraging. Disturbance could occur to day roosting bats where roosting location coincide
with project activities. Due to the wide variety of roosting habitats used, this alternative would not be
expected to have any long term population effects on this species, as few individuals would be likely to be
affected.
Migratory birds are protected and managed under the Migratory Bird Treaty Act of 1918, as amended (16
U.S.C. 703 et. seq.), Executive Order 13186, and California Department of Fish and Game Code.
Although work is proposed during the nesting season, there will be no removal of nesting vegetation.
Maintenance activities will occur along existing roadways and based on existing ambient noise conditions
and presence of human activity, indirect impacts to nesting birds in the area are expected to be minimal.
Botanical Resources
No federally or state threatened or endangered plants or critical habitat were identified within five miles
of the project area. Currently the only federally Threatened, Endangered, Proposed Threatened or
Proposed Endangered plant species expected to occur on the Eldorado NF is Packera layneae. Potential
habitat for Packera layneae is not found within the proposed project areas.
In 2009 and 2010 botanical surveys were completed along the entire power line project area. One
occurrence of Lewisia kellogii, a Forest Service sensitive species, was identified within Segment 5 east of
the Peddler Hill Maintenance Station. This area is not included in the proposed 2015 maintenance activity
areas.
Seventeen (17) special status plant species were identified in the CNDDB search and review of Forest
Service Sensitive and Watch list species. Road maintenance activities would be restricted to the existing
disturbed roadway, and no impacts to listed botanical species or habitat will occur. Five (5) downed trees
across the access roads will be removed to allow maintenance vehicles to pass. Trees will be cut using
chainsaws and large sections rolled to the side of the road. Any branches of smaller pieces of wood will
be cut and lopped and spread in the forest adjacent to the road. The scattering of cut wood may impact
individuals if they coincide with the project area, but is not expected to have any long term population
effects.
Pre-construction surveys for invasive weed species were conducted in 2009 and 2010 along the entire
power line, and again in 2012 and 2013. Those surveys identified the presence of eight species of species
identified within the Sierra Nevada Forest Plan Amendment as invasive, including two (2) List A species
(yellow star thistle and spotted knapweed) and six (6) List B species (White sweetclover, yellow
sweetclover, cheatgrass, klamathweed, wooly mullein, and bull thistle). In order to prevent the
introduction of invasive weeds, KMPUD will adhere to the following BMPs:
96
Kirkwood Meadows Public Utility District 2015 Work Plan
Out Valley Power Line
Resource Concepts, Inc. 10
All off-road equipment would be cleaned to ensure it is free of soil, seeds, vegetative matter, or
other debris before entering the project area.
Sand, gravel, fill material, and boulders used within the project area must come from documented
weed free sources. Sand, gravel, fill material, and boulders used within the project area must
come from documented weed free sources.
Straw or mulch used for erosion control would be certified weed-free or, if certified straw is not
available, rice straw would be utilized.
10.0 Permitting and Agency Approvals
The District is required to get USFS approval of this work plan to complete these activities. All work will
be conducted in accordance with the approved Operating Plan and the approved Electric Transmission
Line Permit (Authorization ID AMA231A).
97
Kirkwood Meadows Public Utility District
Aquifer Levels / Water Pumped / Water Treated
November 2015
WATER PRODUCED WWTPWell 4 /5 Well 4 /5 Well 2 Well 2 Well 3 Total Daily
Date Aquifer Level Pumped Aquifer Level Pumped Pumped Pumped Influent Flow
1 177.8 24 186092 178.8 24 133053 179.7 20384 24 13600 9000 42984 90964 178.5 24 92705 179.6 17509 24 12400 8000 37909 147006 178.7 24 93357 179.7 24 124838 180.6 24 107229 181.4 24 1005810 182.2 23834 26 11000 34834 1040511 180.5 26 1077512 181.6 26 1710413 182.5 24235 26 22500 14000 60735 1660214 180.7 26 2410415 182 26 2458316 182.9 14860 26 7000 21860 1430517 182.3 26 1022118 183.1 22024 26 26700 10000 58724 2624619 181.8 26 2150820 183 21365 26 13500 10000 44865 3095621 181.7 26 3549222 182.9 26 3211523 183.8 40887 26 26300 19000 86187 2300424 180.7 26 3819925 182.1 36456 26 29900 16000 82356 4823526 180 26 4087327 181.3 52372 26 34000 86372 5688728 179.3 36868 26 27100 17000 80968 6138929 180.8 26 3708330 176 26 2135831
AVG 181 25TOTAL 310794 172000 155000
Monthly Well Water Pumped 637794
Monthly Water Treated / Processed in WWTP 709022
Well 4 Depth Sounding Notes: Hydrant Meter use=Field Plant Display Date
170.00 180.7 24-NovWater sprinkler leake+?
115
Kirkwood Meadows Public Utility District Waste Water Treatment Plant Status Date: December 7, 2015
1 2 1 1
2
East
Lift
Black
Tank
EQ
Pumps
Anoxic
Feed
Pumps
1
2
3
Membrane
Recirculation
Pumps
Aeration
Blowers
MLSS
Recycle
Feed
Pumps
Effluent
Pumps
EQ Blowers Digester Blower Digester
Train 1
Train 2
Mixer No. 1 CL
Basin
Centrifuge Sludge Bin
1
2
2
4
3
1
3
1
2
2
Hycore
Main Lift Bar
Pumps Screen
John Deere # 3
Caterpillar
John Deere # 1
Generators
Membrane
Blowers
Filtrate (Effluent)
Pumps
Leech
Fields
2
(10 hp)
(5 hp)
Anoxic
Zone
4 2 3 2 1
3 1 2
Mixer No. 2
Mixer No. 3 Mixer No. 4
Aeration
Basin
Membrane
Train
Color Key
In Service
Working – Faults out on occasion
Out of Service
Day
Tank
Compressor
1
2
Equalization
Basin
Chlorine
Contact
Basin
116
Kirkwood Meadows Public Utility District Finance Committee
SPECIAL MEETING NOTICE & AGENDA
NOTICE IS HEREBY GIVEN that the Finance Committee of the Kirkwood Meadows Public Utility District has called a Special Meeting of the Committee to be held on Monday, December 7, 2015 at 9:00 a.m. at the Kirkwood Meadows Public Utility District Community Services Building, 33540 Loop Road, Kirkwood, California 95646. The Agenda for this meeting is:
1. Update on the Potential Refinancing of RUS B8 Out Valley Loans as Part of the Debt Management Strategies Study Plan.
2. Discussion and Possible Action Regarding the District’s Financials. i. October Financials ii. Presentation of New Preliminary Financials Format iii. November Preliminary Financials iv. Cash Flow
3. Fiscal Year 2015 Audit.
i. Board Presentation by Moss Adams on December 11th ii. Final Costs iii. Follow Up Items
4. Discussion and Possible Action Regarding Investigation into Revising the
District’s CalPERS Retirement Program.
5. Discussion and Possible Action on Investigation into Completing a Rate Study for One or More of the District’s Enterprise Departments.
6. Discussion and Possible Action Regarding the District’s Rate Strategy Principles.
7. New Business.
8. Next Meeting.
Dated: November 30, 2015 ______________________________ Sandy McKay, Clerk of the Board
120
Kirkwood Meadows Public Utility District
Personnel Flow Chart November 2015
Kirkwood Community
KMPUD Board of Directors Standish O’Grady, President (12/2011) Robert Ende, Vice President (12/2011) Bob Epstein, Treasurer (9/2012) Peter Dornbrook, Secretary (12/1985) Eric Richert, Asst. Secretary (12/2009)
Michael Sharp (8/1/1996) KMPUD General Manager
Administration Operations
Kathy Beyer (8/29/11) Customer Service/A.R.
Jessica Austin (10/12/15) Customer Service/A.P.
Kim Norton (9/21/15) Staff Accountant
Amie Pfeiffer (10/12/11) Staff Accountant
David Waddle (4/30/00) Field Operations Manager
Derek Dornbrook (3/1/02) Water/WW Superintendent
Joe Pellerin (10/3/05) Snow Removal Supervisor
Steve Neff (7/13/11) Electric/Propane
Supervisor
Rick Ansel (6/13/06) Assistant Manager, Operations
Kelly McBride (5/29/12) Accounting Manager
Dan Fine (11/1/08) WWTP Operator
Shawn Trevett (10/3/11) WWTP Operator &
Assistant Fire Chief/Volunteers
Ed Benson (7/22/11) Propane Operator
Greg Wallace (9/6/11) Snow Removal Operator
Sean Kennedy (8/1/12)
Plant Operator
Sandy McKay (12/3/12) Executive Assistant/Clerk of the Board
Brandi Benson (2/2/12) Electric/Propane Manager
Electric/Propane
121