Loading...
HomeMy WebLinkAboutStaff Report 2682 City of Palo Alto (ID # 2682) Finance Committee Staff Report Report Type: Meeting Date: 4/18/2012 April 18, 2012 Page 1 of 14 (ID # 2682) Summary Title: Electric Utility Financial Projections Title: Electric Utility Five Year Financial Projections (FY 2013 - FY 2017) From: City Manager Lead Department: Utilities Recommendation This report presents the projected costs and revenue requirem ents for the Electric Fund for Fiscal Year (FY) 2013 through FY 2017. No action is required. Executive Summary Staff assessed major cost drivers and expected costs as well as the short-term assessment of risks and determined the revenue requirements for the Electric Fund for the next five years. The financial forecast shows that no rate adjustment is required for the Electric Fund for FY 2013 and FY 2014. Staff is projecting a need to adjust rates upward by 4%, 6%, and 5% in FY 2015 and the following two years. The rate increase projections are provided for information purposes only; staff is not requesting any revenue adjustments at this time. The projected revenue adjustments achieve the goals of ensuring that the balances of the Rate Stabilization Reserves are adequate and within the Council-approved reserve guideline levels for the five- year forecast horizon. Background The City of Palo Alto Utility (CPAU) serves 29,500 electric customers over an area of approximately 26 square miles. The City’s maximum demand for electricity in FY 2011 was 180 megawatts (MW) with a total consumption of electricity of 947 million kilowatt-hours (kWh). The Electric Fund is responsible for operations and maintenance of the system and purchases almost all of its electricity from outside the City, with the exception of a 4.8 MW back-up generating facility. In order to maintain the financial viability of the Electric Fund, staff annually reviews its major cost drivers, evaluates the risks and reserve adequacy, and determines the revenue requirements for the Electric Fund for the next five years. The revenue requirements and resulting revenue adjustment targets depend on a number of components including sales revenue projections, electric supply costs, distribution system operating and Capital 5 Packet Pg. 120 April 18, 2012 Page 2 of 14 (ID # 2682) Improvement Program (CIP) expenses, prudent funding of the Electric Rate Stabilization Reserves, the Emergency Plant Replacement (EPR) Reserve, and debt service payments. Any change in one or more of these components can trigg er a change, up or down, to the revenue requirement. During the budget development process, staff forecasts customer load, revenues and utility expenses to quantify the annual revenue requirement. Discussion Financial Projections Table 1 below shows the summary of financial projections for the Electric Fund for FY 2012 through FY 20171. For FY 2011 both budgeted and realized actuals based on the City’s Comprehensive Annual Financial Report (CAFR) are shown. For FY 2012 both budgeted and projected financial expectations are shown. The projected column for FY 2012 reflects known variations from budget as of January 2012. The projections for FY 2013 through FY 2017 are based on estimates prepared for the FY 2013 budget in December 2011. 1 Details of financial projections for the Electric Fund are provided in Attachment A. 5 Packet Pg. 121 April 18, 2012 Page 3 of 14 (ID # 2682) Table 1 Five-Year Financial Projections ($'000) Adopted Actual Adopted Projected Projected Projected Projected Projected Projected 2011 2011 2012 2012 2013 2014 2015 2016 2017 1 % CHANGE IN TOTAL SYSTEM RETAIL RATE 0%0%0%0%0%0%4%6%5% 2 TOTAL AVERAGE RATE ($/KWH)0.116$ 0.117$ 0.117$ 0.117$ 0.117$ 0.117$ 0.121$ 0.128$ 0.135$ 3 COMMODITY COST ($/KWH)0.061$ 0.049$ 0.059$ 0.047$ 0.061$ 0.066$ 0.075$ 0.076$ 0.078$ 4 SALES IN GWH 967 947 957 960 1,010 1,013 1,043 1,041 1,041 5 CHANGE IN RETAIL SALES REVENUE ($'000)- - 29 11 (1) - 4,625 7,522 6,635 6 7 Utilities Retail Sales 111,379 109,993 110,615 110,996 116,827 117,120 125,029 132,249 138,852 8 Surplus Energy Sales 2,759 3,680 1,179 4,586 1,627 1,887 1,428 2,888 3,109 9 Carbon Offset Revenues - - 2,597 5,285 5,396 5,534 5,833 10 Service Connection Charges 800 1,329 850 850 900 925 950 1,000 1,050 11 CVP O&M Loan Credit 7,000 4,763 5,756 6,613 7,000 7,000 7,000 7,000 7,000 12 Other Revenues plus Transfers In 2,342 4,420 2,796 2,796 2,696 3,234 4,991 5,018 4,398 13 Interest plus Gain or Loss on Investment 4,299 3,203 4,012 4,012 4,144 4,039 3,774 3,379 3,199 14 Total Sources of Funds 128,579 127,388 125,208 129,853 135,791 139,489 148,567 157,067 163,441 15 16 Purchases to Serve Load 64,031 51,080 62,035 49,420 63,442 69,276 78,711 79,198 81,147 17 Surplus Energy Cost 1,967 4,879 975 5,424 1,577 1,641 1,148 2,100 2,131 18 Joint Venture Debt Service 8,849 7,243 8,863 8,863 9,383 9,099 9,103 9,114 8,928 19 CVP O&M Loan Advance 7,000 4,763 5,756 6,613 7,000 7,000 7,000 7,000 7,000 20 Supply Operations 5,700 3,477 6,170 6,170 6,752 7,310 8,163 8,588 8,937 21 Distribution Operations 19,268 15,443 24,039 24,039 24,620 25,112 25,615 26,127 26,649 22 Rent 3,498 3,498 3,598 3,598 3,670 3,743 3,818 3,895 3,972 23 General Fund Transfers 11,195 11,195 11,587 11,587 11,638 11,891 12,254 12,645 13,040 24 Other Transfers Out 866 995 299 304 304 304 304 304 304 25 Capital Improvement Programs 9,285 13,071 8,685 9,510 10,910 12,955 15,605 14,115 12,020 26 Total Uses of Funds 131,659 115,644 132,007 125,528 139,295 148,330 161,720 163,085 164,129 27 28 Into/ (Out of) Reserves (3,080) 11,743 (6,799) 4,325 (3,504) (8,841) (13,153) (6,018) (688) FINANCIAL PROJECTIONS (Jan 2012) City of Palo Alto Electric Utility Fiscal Year Total expenses (Row 26 in Table 1) totaled $115.6 million in FY 2011, or $16.0 million lower than budgeted. Total revenues (Row 14 in Table 1) were $127.4 million, or $1.2 million lower than budgeted for FY 2011. FY 2011 Expenses and Revenues For FY 2011, the biggest variation in expenses, $13.0 million, was due to lower than expected purchase costs to serve load. Lower electric consumption accounted for a portion of the cost savings, but consumption was only 2.0% below budget . The lower costs were primarily related to significantly higher hydroelectric generation than was budgeted. Other factors include the decreased costs for renewable power due to the removal of the Butte County renewable power project and a later than anticipated start date for the Johnson Canyon and Western Geo renewable power projects and a refund from the Northern California Power Agency (NCPA) related to FY 2010 settlements. Other supply related expenses include surplus energy costs , 5 Packet Pg. 122 April 18, 2012 Page 4 of 14 (ID # 2682) which were higher than budgeted due to the higher than budgeted surplus energy availability. Additionally, $1.6 million savings were realized in joint venture2 debt service payments due to the refinancing of a portion of the Calaveras Hydroelectric Project debt at a lower interest rate. The CVP O&M loan advance3 was reduced by $2.2 million due to changes in project plans . The Electric Fund also realized $2.2 million savings in supply operations costs mainly due to lower than anticipated solar program participation and other alternative energy program related costs. Overall distribution expenses remained at budgeted levels. As a result of these variations from budgeted amounts, the Electric Fund returned $11.7 million to its reserves, instead of the $3.1 million budgeted drawdown in FY 2011. FY 2012 Expenses and Revenues The projections for FY 2012 follow a similar pattern. Total expenses are expected to be $6.5 million lower than budgeted. This is mainly due to $8.2 million lower than budgeted supply costs (Rows 16, 17 and 18 in Table 1). The lower than budgeted supply costs are due to greater availability of hydro resources, lower market prices, reduced renewable energy purchase costs due to project delays and the replacement of renewable resources with purchases at l ower market prices. Increased hydro generation projections are expected to result in increased surplus energy sales as well as increased surplus energy costs. The Central Valley Project (CVP) O&M loan advance was increased by $0.9 million due to changes in project plans. The capital improvement budget was increased by $0.8 million for a 60kV reconductoring and pole installation project. The operating and capital improvement program related expenses are expected to be within budget, and variations to budget, if any, will not be available until fiscal year-end close of the financial books. Expected sales revenues for FY 2012 are almost unchanged from budgeted levels. With the expected increases in surplus energy sales and CVP O&M credit, total revenues in FY 2012 are expected to be $4.6 million higher than budgeted. As a result of the changes in expenses and revenues, the Electric Fund is expected to return $4.3 million to its reserves, instead of the budgeted drawdown of $6.8 million in FY 2012. FY 2013-FY 2017 Cost Drivers Electric Fund expenses are projected to be $13.8 million higher in FY 2013 than in FY 2012, mainly due to expected increases in the electric purchase costs ($14.0 million) due to lower hydro availability, higher market price expectations, higher transmission cost expectations, and additional renewable projects that are coming on line. This is partially offset by the reduction 2 Joint Venture refers to the Calaveras hydroelectric resource. 3 CVP O&M Loan Advance (Row 18, Table 1) and CVP O&M Loan Credit (Row 10, Table 1) are planned payments and equal amounts of credits associated with the financing of operations and maintenance of eleven federal dams, power plants, and transmission facilities as part of the Western Area Power Administration (Central Valley Project, or CVP) system. The loan advance and loan credits are a financing mechanism to facilitate the maintenance and upgrades at these federal facilities. The actual cost of these projects is included in the charges associated with the Western Power. 5 Packet Pg. 123 April 18, 2012 Page 5 of 14 (ID # 2682) in surplus energy costs ($3.8 million) due to lower surplus energy projected for FY 2013. In FY 2013, CIP costs are expected to increase by $1.4 million due to electric system upgrade projects. Distribution operations costs are expected to increase by $0.6 million and supply operations costs are expected to increase by $0.5 million mainly due to increased fundin g for energy efficiency (EE) and alternative resource programs. For the longer term horizon, Electric Fund costs are expected to increase by $24.8 million from $139.3 in FY 2013 to $164.1 million in FY 2017, an average annual increase of 5.5 percent. T his is mainly driven by the expected increases in electric purchase costs ($17.7 million), increases in funding of alternative resource programs ($1.7 million) included in supply operations budget, and investments in planned CIP expenditures ($1.1 million). The increase in electric purchase costs of $17.7 million during the forecast horizon is largely driven by the increased California Independent System Operator (CAISO) costs mainly associated with high voltage and low voltage transmission access charges (HV/LV TAC) ($5.9 million); more renewable resources in the portfolio in order to meet the Renewable Portfolio Standards (RPS) ($4.4 million); expected increases in market prices for electricity ($2.2 million); resource adequacy requirements for local capacity ($1.1 million); and a 3% increase in demand over the forecast horizon. Offsetting these costs are increases in revenues from the surplus energy sales (increasing from $1.6 million in FY 2013 to $3.1 in FY 2017), and from sales of carbon allowances re sulting from the State’s cap-and-trade program expected to start in FY 2013. It is expected that the cap -and- trade program will provide revenues of $2.6 million in FY 2013, increasing to $5.3 million in FY 2014 and reaching $5.8 million in FY 2017. Since this is a new program with significant uncertainty around the terms, rules, start date, and compliance requirements, including how the revenues may be allocated or spent, its impact on the overall revenue requirements is highly uncertain at this time. Alternative resource program funding of $2.8 million in the supply operations budget in FY 2013 includes $1.1 million of incentives for solar rooftops, $1.3 million of additional funding for EE programs, and $0.4 million for other programs such as the feed -in tariff program development, and pilot program development for demand response and electric vehicle time -of-use rate programs. EE programs also utilize most of the $3.8 million of funding under the Public Benefit programs in the distribution operations budget in FY 2013. Funding of alternative resource programs is projected to increase by $1.7 million during the forecast horizon from $2.8 million in FY 2013 to $4.6 million in FY 2017. CIP project funding accounts for 7.8% of the operating budget in FY 2013 and is expected to increase by $1.1 million from $10.9 million in FY 2013 to $12.0 million in FY 2017. Table 2 shows the planned CIP expenditures by project for FY 2013 – FY 2017. Major ongoing CIP projects in FY 2013 include electric system improve ments of $2.3 million and customer connections of $2.1 million. Customer connection expenses are partially offset by 5 Packet Pg. 124 April 18, 2012 Page 6 of 14 (ID # 2682) customer connection service fee revenues of $0.9 million. Special CIP projects include $1.7 million for a project to upsize the 60 kV system to eliminate a bottleneck in FY 2013 (EL-11015), $1.2 million for both FY 2013 and FY 2014 for a project to upgrade all City street lighting to high efficiency LED lights (EL-10009), and a smart grid technology project (EL-11014). It is expected that the smart grid project expense will be partially offset by reimbursements and grant funding of about 65% of this amount. Another major CIP expenditure is to install a new substation lineup for the growing load in Park Research Stanford (EL -14003). Table 2 Capital Improvement Program Plan (FY 2013 – FY 2017) Prj #Description Expense Revenue Expense Revenue Expense Revenue Expense Revenue Expense Revenue EL-02010 SCADA System Upgrade 50,000 - 55,000 - 60,000 - 65,000 - 270,000 - EL-04012 Utility Site Securit 200,000 - 225,000 - 250,000 - - - - - EL-05000 El Camino Undergroun 300,000 - - - - - - - - - EL-06001 230 kV Electric Inte 100,000 - 100,000 - - - - - - - EL-06003 Utility Control Cent - - 75,000 - - - - - 400,000 - EL-08001 UG District 42 Embar - - 150,000 - 2,000,000 (750,000) 500,000 - - - EL-09004 W.Charleston/Wilkie-550,000 - - - - - - - - - EL-10009 Street Light System 1,200,000 - 1,200,000 - - - - - - - EL-11000 Seale/Waverley 4/12k - - - - 75,000 - 325,000 - - - EL-11002 St. Francis Oregon 4 - - - - 100,000 - 350,000 - - - EL-11003 Rebuild UG Dist 15 400,000 - 270,000 - - - - - - - EL-11009 UG District 43 Alma/- - - - 150,000 - 2,000,000 (700,000) 500,000 - EL-11010 UG District 47 - Mid 200,000 (600,000) - - - - - - - - EL-11014 Smart Grid Technolog - - 1,000,000 (666,667) 3,000,000 (2,000,000) 3,000,000 (2,000,000) 3,000,000 (2,000,000) EL-11015 Reconductor 60kV OH 1,750,000 - - - - - - - - - EL-12000 Rebuild UG Dist 12 80,000 - 700,000 - 300,000 - - - - - EL-12001 UG District 46 - Cha - - 800,000 (400,000) 150,000 - - - - - EL-12002 Hanover 22 - Transfo 200,000 - - - - - - - - - EL-13000 Edgewood/Wildwood 4/- - - - - - 50,000 - 400,000 - EL-13002 Relocate QR/HO 60kV - - - - - - 100,000 - 750,000 - EL-13003 Rebuild UG Dist 16 - - - - - - 300,000 - - - EL-14000 Coleridge/Cowper/Ten - - - - 120,000 - 400,000 - - - EL-14002 Rebuild UG Dist 20 - - - - 500,000 - 500,000 - - - EL-89028 Electric Customer Co 2,100,000 (900,000) 2,200,000 (925,000) 2,300,000 (950,000) 2,400,000 (1,000,000) 2,500,000 (1,050,000) EL-89031 Communications Syste 125,000 - 130,000 - 135,000 - 145,000 - 155,000 - EL-89038 Substation Protectio 260,000 - 270,000 - 280,000 - 290,000 - 300,000 - EL-89044 Substation Facility 170,000 - 180,000 - 185,000 - 190,000 - 195,000 - EL-98003 Electric System Imp 2,300,000 (150,000) 2,400,000 (160,000) 2,450,000 (170,000) 2,500,000 (180,000) 2,550,000 (190,000) EL-12003 HO Sub Rebuild 250,000 500,000 250,000 EL-13005 Repl CO20/21 Transformers 100,000 1,500,000 EL-14003 Hanover 24 / 25 Lineup 100,000 3,000,000 1,000,000 1,000,000 EL-13004 HW / HV 12kV Ties 75,000 350,000 - EL-13007 UG Dist System Security 300,000 300,000 300,000 EL-13006 Sand Hill / Quarry 12kV Tie 50,000 300,000 EL-13008 Upgrade Est. Software 150,000 150,000 Total $10,910,000 -$1,650,000 $12,955,000 -$2,151,667 $15,605,000 -$3,870,000 $14,115,000 -$3,880,000 $12,020,000 -$3,240,000 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 5 Packet Pg. 125 April 18, 2012 Page 7 of 14 (ID # 2682) Other increased funding requirements in the Electric Fund include an additional $1.4 million for the General Fund Transfers, which increase from $11.6 million in FY 2013 to $13.0 million in FY 2017 based on the expected increases in value of utility assets.4 Additionally, staff projects a long-term net cost increase of 2% per year in other operating expenditures such as supply and distribution operations, maintenance and administration costs, allocated cost plan and administration charges, rent, and other transfers. The final operating and CIP budget requests will be presented to the Finance Committee in May 2011. FY 2013-FY 2017 Revenue Projections Retail sales constitute the largest source of revenue for the Electric Fund. Electric demand projections are discussed in detail in the following section. Interest and gains on investments in future years are calculated assuming a 3% return on investment. Other revenues include grant funding of $0.7 million to $2.0 million for smart grid technology. Surplus energy sales are expected to increase by $1.5 million due to increased market prices and excess resources during certain times of the year throughout the forecast horizon. Carbon offset reven ues are projected to increase by $3.2 million based on assumptions about carbon allowance allocations and their value. The rules on allocations of carbon offset revenues are not yet completely known at this time and, therefore, this source of revenue is n ot guaranteed. PaloAltoGreen Program revenue is expected to grow by 5% per year throughout the forecast horizon. Electricity Demand Electric demand has generally been very stable in the City. After a significant drop of 15% from its peak of 1,124 gigawatt hours (GWh) in FY 1999 to 956 GWh in FY 2003 due to the regional economic downturn, demand increased at an average of 1.0% per year during the following six years until FY 2009. Demand has been decreasing since FY 2009 again due to the recent economic slowdown, dropping by a total of 6% over the last two years. The projection for the forecast period is a reversal of this trend, mainly due to expected changes in large customer demands. In FY 2012 demand is expected to be 1.3% higher than the demand in FY 2011. In FY 2013, demand is expected to increase by another 5.2% in large part as a result of a large customer site expansion. Demand is expected to grow at an average rate of 1.1% per year from FY 2012 to FY 2020. The projections of electricity demand are developed using an econometric model that takes into account the effect of local weather conditions as well as recent changes in customers’ energy usage patterns. The projections also incorporate assumptions about the impact of current and future EE and conservation programs, known changes in large customer demands, deployment of photovoltaic (PV) systems and market penetration of electrical vehicles (EVs). EE programs are expected to account for total energy savings of about 8.9% or 97 GWh by FY 2020. This represents a peak demand reduction of 7 MW, or 4%. Similarly, it is expected that by 2020, local PV systems will be replacing 17 GWh of electricity purchases, reducing Palo Alto’s peak 4 General Fund Transfers are calculated using the Council approved (CMR:260:09) Utility Enterprise Methodology (UEM), which depend primarily on the asset value of the Electric Fund. 5 Packet Pg. 126 April 18, 2012 Page 8 of 14 (ID # 2682) demand by 9 MW by the end of FY 2020. On the other hand, the City expects that by 2020 roughly 10,700 residential and commercial customers will be charging their EVs in the City, increasing demand by roughly 22 GWh, and adding 500 kW to the City’s peak demand in 2020. The combined effects of EVs, PV systems, and EE programs will account for a net decrease of 92 GWh of electricity demand and 15 MW of peak demand by FY 2020. In the short term, a sizable load increase due to one customer’s plans to move some of its operations to Palo Alto is expected to increase electricity demand by 5.0%. Another significant customer project is expected to increase electricity demand by 1.8% after partial completion in 2015. Full completion of this project is expected to occur by 2025. Chart 1 presents the City’s historical electric consumption levels from FY 2001 through FY 2011 and projections for FY 2012 through FY 2020. Chart 1 Palo Alto Electricity Consumption 600 700 800 900 1000 1100 1200 1300 FY2001 FY2003 FY2005 FY2007 FY2009 FY2011 FY2013 FY2015 FY2017 FY2019 GW h Forecast w/o EE programs Actual Revenue Requirement The revenue requirement is the total amount of revenue that must be collected in order to meet the planned expenditures for the Electric Fund. Based on the expected revenues and costs presented in this report, the Electric Fund is projected to have a revenue shortfall during most of the forecast horizon. However, given the level of its rate stabilization reserves, the Electric Fund does not require any revenue adjustments until FY 2015. It is expected that revenue adjustments of 4%, 6% and 5% for the last three years will be necessary in order to maintain adequate reserves for the forecast horizon. The Electric Fund’s projected costs and revenues from FY 2011 through FY 2017 are depicted in Chart 2 below. 5 Packet Pg. 127 April 18, 2012 Page 9 of 14 (ID # 2682) Chart 2 $0 $20 $40 $60 $80 $100 $120 $140 $160 $180 2011 2012 2013 2014 2015 2016 2017 Electric Fund Revenue and Cost Projections ($million) Purchases CIP Operations CVP O&M Debt Service GF Transfers Revenue 0%0% 0%4%6%5% 0% Reserves and Risk Assessment Guidelines for the Electric Supply Rate Stabilization Reserve (E -SRSR) and Electric Distribution Rate Stabilization Reserve (E-DRSR) are established by the City Council. The current minimum and maximum guideline levels for the E-DRSR are 15% and 30% of sales revenues, respectively. The guidelines for minimum and maximum reserve levels for the E-SRSR are 50% and 100% of supply purchase costs, respectively. These minimum and maximum guidelines represent assessments of reserve level requirements based on long-term expected changes in commodity costs, hydro risk and credit risk. In addition to the long-term reserve guideline levels, the guidelines require an annual assessment of short-term uncertainties and risks for each of the supply and distribution business units. The risks considered in the short-term risk assessment include: 1. “Load net revenue” risk, defined as the cost of purchasing additional supplies to meet higher than expected demands at market prices higher than the average retail supply rate; 2. Hydro generation risk, the cost of purchasing additional electricity to offset one year of low hydroelectric production (in a 1-in-10 year dry hydro scenario); 3. Renewable energy production risk, the cost of purchasing more electricity than expected due to lower than expected renewable energy production from existing, low -cost (wind and landfill-gas-to-energy) renewable resources; 4. Expected market price uncertainty, a function of the un-hedged portion of the supply portfolio for energy and capacity and market price uncertainty. As of December 2011, 20% and 30% of the electric supply portfolio for FY 2012 and FY 2013 was un -hedged, respectively; and 5 Packet Pg. 128 April 18, 2012 Page 10 of 14 (ID # 2682) 5. Other risks, including transmission related cost uncertainties, plant outage probabilities, Western hydroelectric resource cost uncertainties, regulatory and legal risks, and supplier credit default risks for both renewable and wholesale power counterparties. Table 3 summarizes short-term cost uncertainties evaluated for the next two years. Table 3 Electric Supply Cost Risks Electric Supply Cost Uncertainties Estimates of Adverse Outcomes (M$) FY 2013 FY 2014 1. Load Net Revenue 0.4 1.3 2. Hydro Production: Western and Calaveras 9.6 12.6 3. Renewable Production: Landfill and Wind 1.0 0.8 4. Market Price 1.8 4.0 5. Transmission/CAISO 2.2 2.4 6. Plant Outage 1.0 1.0 7. Western Cost 2.8 2.9 8. Regulatory & Legal 2.6 5.3 9. Supplier Default 2.0 2.0 Electric Supply Fund Risks $23.4 $32.3 The sum of these adverse outcomes totals $23.4 million in FY 2013 and $32.3 million in FY 2014. It should be noted that the risks accounted for in this analysis are both disparate and independent, and there is an extremely remote probability that a number of these risks would be realized simultaneously. As a result, the total should be treated as an indicative number only, and not a reflection of the expected risk exposure. Additionally, the risks listed for the supply RSR are inversely correlated with some of the risks identified for the distribution RSR. Specifically, load uncertainty is a risk to the supply RSR when loads are higher than expected, but a risk to the distribution RSR when loads are lower than expected. As such, the summation of the supply RSR risks can not be considered as additional to the risks in the distribution RSR. For the distribution RSR, the two sources of uncertainty are 1) the revenue shortfall due to a reduction in electric demand; and 2) unforeseen cost increases in the planned CIP program. The estimate of revenue shortfall is calculated based on the maximum observed budget to actual variance in one year during the past ten years, and the unforeseen cost increase is calculated based on a variance of 10% in planned CIP expenditures for the budget year. The sum of these two risks is $7.0 million in FY 2013 and $7.3 million in FY 2014. Rate Stabilization Reserve Adequacy Table 4 summarizes electric supply and distribution lo ng-term reserve level guidelines, short- term assessment of risks, and estimated end-of-year reserve balances for the E-SRSR and the E- DRSR for the current and the next two fiscal years. 5 Packet Pg. 129 April 18, 2012 Page 11 of 14 (ID # 2682) Table 4 Electric Rate Stabilization Reserve Guideline Levels and Short Term Risk Assessment ($M) The estimated end-of-year balance for the E-SRSR is above the short-term risk assessment levels as well as the long-term maximum reserve guideline levels in FY 2012 and FY 2013. With no revenue increase projected, the reserve level in FY 2014 falls withi n the long-term minimum and maximum reserve guideline levels but still remains above the short -term risk assessment level. The E-DRSR estimated year-end balance is projected to be above the short -term risk assessment levels and within the long-term minimum and maximum reserve guideline levels in all three years. Charts 3 and 4 show E-SRSR and E-DRSR levels, short-term risk assessment levels, and long-term reserve maximum and minimum guideline levels for the duration of financial projections. Electric Supply Rate Stabilization Reserve FY 2012 FY 2013 FY 2014 Estimated End of Year Balance 67.6 64.9 59.1 Risk Assessment 18.1 23.4 32.3 Minimum Level Guidelines 31.0 31.7 34.6 Maximum Level Guidelines 62.0 63.4 69.3 Electric Distribution Rate Stabilization Reserve Estimated End of Year Balance 11.6 11.3 8.8 Risk Assessment 6.6 7.0 7.3 Minimum Level Guidelines 6.4 6.7 6.8 Maximum Level Guidelines 12.8 13.5 13.5 5 Packet Pg. 130 April 18, 2012 Page 12 of 14 (ID # 2682) Chart 3 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2011 2012 2013 2014 2015 2016 2017 Electric Fund Supply Rate Stabilization Reserve Levels ($Million) LT Min & Max ST Risk Assessment FY Ending SRSR Chart 4 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 2011 2012 2013 2014 2015 2016 2017 Electric Fund Distribution Rate Stabilization Reserve Levels ($Million) LT Min & Max ST Risk Assessment FY Ending RSR 5 Packet Pg. 131 April 18, 2012 Page 13 of 14 (ID # 2682) Rate Comparison with Neighboring Cities The City currently has an Electric Fund cost advantage compared to neighboring cities served by Pacific Gas and Electric Company (PG&E). However, Santa Clara, served by its municipally- owned Silicon Valley Power, has rates that result in a lower bill for a typical residential customer. Table 5 below presents the average monthly bill for a residential customer in Palo Alto and in four neighboring cities using current local rates. Comparisons are based on Palo Alto’s median residential usage levels of 365 kWh/month in the summer months (May-Oct) and 453 kWh/month in the winter months (Nov-Apr). Table 5 Electric Fund Residential Benchmark Comparison Current FY 2012 (as of January 1, 2012) Palo Alto Mountain View Redwood City Menlo Park Santa Clara Average Benchmark City Monthly Bill ($) 42.76 53.74 53.74 53.74 41.81 50.76 Difference from CPAU 25.7% 25.7% 25.7% -2.2% 18.7% Commission Review and Recommendations On March 7, 2012 the Utilities Advisory Commission reviewed the Electric Fund’s Five-Year Financial Forecast. Commissioners had comments about the increasing transmission related costs and whether those costs can be cont rolled. Staff responded that the potential new tranmission line project that is being evaluated could help to mitigate those cost increases. There was much discussion about the significant increases in the CIP costs that are projected over the forecast horizon. Commissioners questioned why certain projects are included in th e plan, especially those related to undergrounding and smart grid, and advised that inclusion of such projects requires careful communication to the public since the projected rate increases may be partly driven by these cost increases. Commissioners sugg ested that the projects related to normal updating and replacement of distribution system infrastructure may need a different level of discussion from other types of projects. Commissioners also questioned why the potential new transmission project with SLAC was not included in the CIP plan. The draft notes from the UAC’s March 7, 2012 meeting are provided as Attachment B. Attachments: -: Attachment A: Electric Utility Financial Projections (FY 2013 - FY 2017) (PDF) -: Attachment B: Excerpted Minutes of the March 7 UAC Meeting (PDF) 5 Packet Pg. 132 April 18, 2012 Page 14 of 14 (ID # 2682) Prepared By: Ipek Connolly, Sr. Resource Planner Department Head: Valerie Fong, Director City Manager Approval: ____________________________________ James Keene, City Manager 5 Packet Pg. 133 Five Year Financial Projections $ (000's) Adopted Actual Adopted Projected Projected Projected Projected Projected Projected 2011 2011 2012 2012 2013 2014 2015 2016 2017 1 % CHANGE IN RETAIL RATE 0% 0% 0% 0% 0% 0% 4% 6% 5% 2 TOTAL AVERAGE RATE (MILLS/KWh)116 117 117 117 117 117 121 128 135 3 SALES UNITS (GWh)967 947 957 960 1,010 1,013 1,043 1,041 1,041 4 ELECTRIC FUND REVENUE 5 BASE SALES REVENUES: 6 COMMODITY SALES 66,273 65,493 65,911 66,137 69,580 69,753 71,806 74,571 80,644 7 DISTRIBUTION SALES 42,367 42,374 42,607 42,752 44,978 45,090 46,417 47,973 49,147 8 PUBLIC BENEFIT REVENUE 3,095 3,047 3,065 3,092 3,265 3,273 3,369 3,492 3,699 9 SUB-TOTAL BASE SALES REVENUE 111,735 110,915 111,583 111,981 117,824 118,116 121,592 126,036 133,489 10 RATE ADJUSTMENT: 11 COMMODITY 0 0 0 0 0 0 2,872 6,115 6,451 12 DISTRIBUTION 0 0 0 0 0 0 1,625 1,199 0 13 PUBLIC BENEFIT 0 0 29 11 (1)0 128 208 184 14 TOTAL RATE ADJUSTMENT 0 0 29 11 (1)0 4,625 7,523 6,635 15 PRORATION IMPACT 0 0 (1) (0)0 (0) (193) (313) (276) 16 TOTAL ADJUSTED SALES REVENUE 111,735 110,915 111,611 111,992 117,823 118,116 126,025 133,245 139,848 17 DISCOUNTS/UNCOLLECTABLES (356) (922) (996) (996) (996) (996) (996) (996) (996) 18 INTEREST 4,299 3,203 4,012 4,012 4,144 4,039 3,774 3,379 3,199 19 SURPLUS ENERGY REVENUE 2,759 3,680 1,179 4,586 1,627 1,887 1,428 2,888 3,109 20 CARBON OFFSET REVENUES 0 2,597 5,285 5,396 5,534 5,833 21 PA-GREEN SALES REVENUE 1,080 1,093 1,220 1,220 1,215 1,276 1,340 1,407 1,477 22 SERVICE CONNECTION CHARGES 800 1,329 850 850 900 925 950 1,000 1,050 23 CVP O&M FUNDING 7,000 4,763 5,756 6,613 7,000 7,000 7,000 7,000 7,000 24 OTHER REVENUE 1,262 2,122 1,576 1,576 1,481 1,958 3,651 3,611 2,921 25 FROM RESERVES: 26 SUPPLY RSR 2,881 0 1,319 0 2,676 5,748 11,200 5,876 1,212 27 DISTRIBUTION RSR 42 244 0 0 306 2,504 1,506 0 0 28 CALAVERAS 4,112 4,307 5,238 5,238 0 0 0 0 0 29 P.B. RESERVE 0 611 619 553 521 589 447 326 223 30 ENCUMBRANCES / REAPPROPRIATIONS 2,715 31 TOTAL FROM RESERVES 7,035 5,162 7,177 5,791 3,504 8,841 13,153 6,202 1,435 32 TOTAL FINANCIAL RESOURCES 135,614 131,346 132,384 138,359 139,295 148,331 161,720 163,270 164,876 33 OPERATING EXPENSES 34 SUPPLY 35 PURCHASES 64,031 51,080 62,035 49,420 63,442 69,276 78,711 79,198 81,147 36 SURPLUS ENERGY COST 1,967 4,879 975 5,424 1,577 1,641 1,148 2,100 2,131 37 PA-GREEN POWER PURCHASES 1,080 525 1,080 1,080 972 1,021 1,072 1,125 1,181 38 CALAVERAS DEBT SERVICE 8,849 7,243 8,863 8,863 9,383 9,099 9,103 9,114 8,928 39 CVP O&M FUNDING 7,000 4,763 5,756 6,613 7,000 7,000 7,000 7,000 7,000 40 SUPPLY FUNDED ALTERNATIVE RESOURC 2,185 973 2,605 2,605 2,845 3,296 4,038 4,348 4,579 41 RESOURCE MANAGEMENT, OTHER ADMIN 1,915 1,408 1,929 1,929 2,368 2,415 2,463 2,513 2,563 42 ALLOCATED CHARGES: City of Palo Alto Electric Utility Fiscal Year E R E V E N U E S 42 ALLOCATED CHARGES: 43 COST PLAN CHARGES & OTHER 315 335 309 309 315 321 328 334 341 44 UTILITIES ADMINISTRATION 206 236 247 247 252 257 262 268 273 45 SUB-TOTAL SUPPLY 87,547 71,442 83,799 76,490 88,154 94,325 104,124 106,000 108,144 46 DISTRIBUTION 47 OPERATIONS & MAINT, OTHER ADMIN 12,257 11,571 13,042 13,042 13,403 13,671 13,944 14,223 14,508 48 PUBLIC BENEFITS PROGRAMS 3,095 3,491 3,712 3,712 3,786 3,862 3,939 4,018 4,098 49 CUSTOMER DESIGN & CONNECTION CIP 2,000 2,000 2,000 2,000 2,100 2,200 2,300 2,400 2,500 50 SYSTEM IMPROVEMENT (CIP)7,170 10,956 5,765 6,590 7,485 9,425 13,170 11,570 9,365 51 STREET LIGHT, TRAFFIC SIGNAL O&M 816 583 842 842 859 876 894 912 930 52 STREET LIGHT, TRAFFIC SIGNAL CIP 800 806 800 800 1,200 1,200 0 0 0 53 COMMUNICATIONS O&M & CIP 440 336 452 452 464 476 488 505 522 54 ALLOCATED CHARGES: 55 COST PLAN CHARGES & OTHER 2,772 (460)2,903 2,903 2,961 3,020 3,080 3,142 3,205 56 UTILITIES ADMINISTRATION 3,049 2,697 3,208 3,208 3,272 3,337 3,404 3,472 3,542 57 SUB-TOTAL DISTRIBUTION 32,398 31,979 32,724 33,549 35,530 38,067 41,220 40,242 38,669 58 TRANSFERS: 59 GENERAL FUND TRANSFER 11,195 11,195 11,587 11,587 11,638 11,891 12,254 12,645 13,040 60 RENT 3,498 3,498 3,598 3,598 3,670 3,743 3,818 3,895 3,972 61 OTHER TRANSFERS 866 995 299 304 304 304 304 304 304 62 TOTAL OPERATING EXPENSES 135,504 119,110 132,007 125,528 139,295 148,330 161,720 163,085 164,129 63 RESERVE FUNDING: 64 PLANT REPLACEMENT 0 0 0 0 0 0 0 0 0 65 SUPPLY RSR 0 12,236 0 10,474 0 0 0 0 0 66 DISTRIBUTION RSR 0 0 377 2,357 0 0 0 185 747 67 P.B. RESERVE 0 0 0 0 0 0 0 0 0 68 CALAVERAS INTEREST 0 0 0 0 0 0 0 0 0 69 TOTAL RESERVE FUNDING 0 12,236 377 12,831 0 0 0 185 747 70 TOTAL REVENUE REQUIREMENT 135,504 131,346 132,384 138,359 139,295 148,330 161,720 163,270 164,876 71 RESERVES BALANCES 72 PLANT REPLACEMENT 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 73 DISTRIBUTION RSR 9,443 9,241 9,820 11,598 11,292 8,788 7,282 7,466 8,213 74 SUPPLY RSR 41,974 57,090 40,654 67,565 64,888 59,140 47,940 42,064 40,852 75 CALAVERAS 55,753 55,558 50,515 50,320 50,320 50,320 50,320 50,320 50,320 76 P.B. RESERVE BALANCE 3,750 3,139 3,130 2,585 2,064 1,475 1,028 702 479 77 TOTAL RESERVES BALANCE 111,920 126,028 105,121 133,068 129,564 120,723 107,570 101,553 100,864 78 79 Short Term Risk Assessment Value -Supply RSR 26,700 26,700 18,100 18,100 23,400 32,300 60,861 80 Short Term Risk Assessment Value- Distribution RS 6,934 6,934 6,600 6,600 7,085 7,295 81 82 Long Term Rate Stabilization Guidelines 83 Supply RSR Minimum 32,016 32,016 31,018 31,018 31,721 34,638 39,355 39,599 40,574 84 Supply RSR Maximum 64,031 64,031 62,035 62,035 63,442 69,276 78,711 79,198 81,147 85 86 Distribution RSR Minimum 6,355 6,355 6,391 6,391 6,747 6,764 7,206 7,376 7,372 87 Distribution RSR Maximum 12,711 12,711 12,782 12,782 13,494 13,527 14,413 14,752 14,744 88 E X P E N S E S R E S E R V E S 2011 2011 2012 2012 2013 2014 2015 2016 2017ELECTRIC 2/22/201210:52 AM 5.a Packet Pg. 134 -: A t t a c h m e n t A : E l e c t r i c U t i l i t y F i n a n c i a l P r o j e c t i o n s ( F Y 2 0 1 3 - F Y 2 0 1 7 ) ( 2 6 8 2 : E l e c t r i c U t i l i t y F i n a n c i a l P r o j e c t i o n s ) Excerpted Minutes of the March 7, 2012 UAC Meeting    NEW BUSINESS  ITEM 3:  DISCUSSION:  Electric Fund Financial Projections (FY 2013 – FY 2017)  Senior Resource Planner Ipek Connolly provided a presentation summarizing the written report.   She noted that costs are increasing over the five‐year financial forecast period, but that no  revenue adjustment is projected to be required until FY 2015.  Connolly stated that the primary  driver for the revenue requirement increases over the forecast period is the cost of energy  supplies.  The supply costs are increasing mainly due to transmission and the cost of renewable  energy as those projects come on line to meet the goals.  Over the forecast horizon, volumes of  market purchases are falling as renewable supplies increase.  Regarding  the CIP program, there  are some trends worth noting such as system improvements that have relatively level annual  expenditures, two years of a street‐lighting project in FY 2013 and FY 2014, a project related to  a substation in Stanford Research Park starting in FY 2015, and the assumed start of the a smart  grid technology program starting in FY 2014 and increasing to $3 million per year in FY 2015 to  FY 2017.  Connolly noted that the smart grid project is still being evaluated and staff expects  that two‐thirds of the project costs will be funded from grants.   The smart grid plans are  indicative only and are not firm decisions that have been made at this time.  Over  the financial  forecast horizon, the supply and distribution rate stabilization reserves are planned to be  between the minimum and maximum guideline levels given the projected revenue increases.   Connolly concluded with advising that the Finance Committee will review the financial forecasts  in April and the UAC and Finance Committee will review the electric budget in May.    Commissioner Waldfogel asked whether we can control the transmission related costs that are  projected to increase so dramatically.   He asked if the high voltage interconnection being  contemplated have any impact on those costs.   Assistant  Director Ratchye said that the  Transmission Access Charges are a large concern and that it is hoped that the potential new  transmission line would be a cost‐effective way to reduce those charges.    Commissioner Waldfogel asked if it was still Council policy that renewable energy supplies can  add only a half‐cent per kilowatt‐hour to the retail rate.   Ratchye confirmed that this was  Council policy.   Commissioner Waldfogel asked if we expect to be able to achieve the  renewable goals with that rate impact limit.  Ratchye stated that we do plan to achieve the goal  within the rate impact constraint.    Commissioner Eglash commented that the forecasts show a significant increase in CIP costs  over the forecast horizon.   Commissioner Eglash noted that we haven't had a systematic  discussion of the CIP and these costs are growing significantly and stated that there has not  been a systematic discussion of whether the UAC supports these large increases.   He  highlighted items that dramatically impact the future costs – first, the smart grid expenditures  are shown, but the last time the UAC saw this, the decision was to wait until the technology  matured or savings could be shown.  He  also pointed out that no decision has been made on  the future for undergrounding the electric distribution lines and the assumption in this plan is  that the current program continues.  Since  the economics of undergrounding has changed, we  shouldn’t necessarily assume that the program will continue as in the past.   Commissioner   5.b Packet Pg. 135 -: A t t a c h m e n t B : E x c e r p t e d M i n u t e s o f t h e M a r c h 7 U A C M e e t i n g ( 2 6 8 2 : E l e c t r i c U t i l i t y F i n a n c i a l P r o j e c t i o n s ) Eglash noted that the inclusion of these projects could be misleading to people.  He advised  that it sends a message to Council and the community that somehow decisions have been  made.  He noted that the chart shows that CIP costs are increasing from $9.5 million in FY 2012  to $15.6 million in FY 2015 and we need a communication.   Smart  grid plans as well as  undergrounding deserve more discussion.  Ratchye advised that the UAC will have a chance to  review the five‐year CIP plans and discuss the projects when it considers the CIP budget at its  May meeting.  Ratchye  noted that staff may want to consider highlighting which projects have  not had policy direction.  Commissioner Eglash advised that staff should consider the messaging  involved with the presentation of such a major increase in CIP expenditures and noted that over  the years, CPAU has focused on ensuring that the distribution infrastructure was being updated  and replaced prudently.  However, something like smart grid is something else altogether as it  is adding new technology rather than maintaining existing infrastructure.      Commissioner Keller asked what projects are included in the CIP projections.  She  asked if all  the things on the list are committed to and she would like to know which ones are “nice to  have”, but haven't been decided at this point.  Commissioner  Keller added that it is helpful to  have a list of committed projects vs. other projects in the “nice to have” category.    Commissioner Eglash noted that this item is a discussion item and asked if the item went to the  Finance Committee.  Ratchye  replied that the item would go to the Finance Committee as a  discussion item and that the UAC’s discussion summary and minutes would be part of the  Finance Committee’s report.    Council Member Shepherd added that the Finance Committee has included undergrounding on  the short list of discussion items, along with fiber optics, for the year and noted that Council has  heard from the community that this is an important issue.  The subject was raised recently as to  why the project was not included in the Blue Ribbon Infrastructure Task Force work.    Commissioner Eglash noted that the UAC has reviewed the undergrounding program and had  in‐depth discussions in the past and would be willing again to review the situation and provide  advice to the Finance Committee and Council.    Commissioner Waldfogel asked if the CIP program includes any software updates such as to the  SAP billing system.  Connolly replied that costs related to the SAP system are funded separately  from the Electric Fund’s CIP.  Commissioner  Waldfogel asked if we are allocated a piece of this  project and said, that if it was a large expense, it should be discussed separately.  Commissioner  Keller asked if project EL‐13008 in Table 2 (upgrade est. software) had to do with the SAP billing  system.   Ratchye  replied that it was not related to that system.   Connolly  noted that the  expenditures for the SAP billing system are shown under other transfers and allocated charges  and that she does not have the cost break‐out for what part of that is for SAP system upgrades.    Commissioner Keller asked whether the transmission project with SLAC is included in the CIP  plan.   Ratchye said that the potential transmission line project is not included in the CIP  presented.    5.b Packet Pg. 136 -: A t t a c h m e n t B : E x c e r p t e d M i n u t e s o f t h e M a r c h 7 U A C M e e t i n g ( 2 6 8 2 : E l e c t r i c U t i l i t y F i n a n c i a l P r o j e c t i o n s )