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HomeMy WebLinkAbout1996-04-18 City Council (24)BTTDGET 1996-98 City of Palo Alto City Manager’s Report TO:HONORABLE CITY COUNCIL FROM:CITY MANAGER DEPARTMENT: UTILITIES AGENDA DATE: April 18, 1996 CMR:214:96 SUBJECT:BUDGET ISSUE: Proposed Electric Fund Calaveras Reserve Policy REQUEST This report requests that Council approve the proposed financial policy for the Calaveras Reserve to strengthen the Electric Utility’s competitive position under deregulation. The proposed policy substantially extends the life of the Calaveras Reserve. It establishes a target level for the reserve which will be reviewed annually and, if appropriate, revised with Council approval. The Reserve balance would be depleted gradually over an extended period, when the Electric Utility is predicted to face competition for customers. Using this reserve as a source of funds will reduce the need to raise the City’s retail electric rates in the future for the purpose of offsetting potential stranded costs associated with the Calaveras Hydroelectric Project. RECOMMENDATION Staff recommends that Council approve the proposed Calaveras Reserve policy described in this report and reduce the Electric Fund Rate Stabilization Reserve by $15.9 million and transfer that amount to the Electric Fund Calaveras Reserve effective FY 1996-97. BACKGROUND In 1983, the City Council established the Calaveras Reserve in the Electric Fund to help defray a portion of the annual debt service costs associated with the Calaveras Hydroelectric Project. Because of its high fixed costs, Calaveras power is easily the most expensive resource in Palo Alto’s supply portfolio. Recent State and Federal developments to deregulate the electric industry have reinforced the need to extend the life of this reserve to help position Palo Alto’s Utility for an era of increasing competition. CMR:214:96 Page 1 of 12 POLICY IMPLICATIONS The existing Calaveras policy does not provide for a target, and depletion of the Calaveras Reserve is presently anticipated by the year 2002. The proposed policy provides a target and extends the life of the reserve through approximately FY 2019-20. The proposed policy links the required balance in the reserve to an amount sufficient to cover the potential stranded costs associated with the Calaveras Project. In this manner, the need to raise rates in the future while trying to compete for customers is diminished. DISCUSSION Restructuring of the Electric Utility Industry On December 20, 1995, the California Public Utilities Commission (CPUC) issued its decision for restructuring California’s electric utility industry. The decision impacts how electricity is sold, priced, delivered and used. It proposes a timetable to open the electric utility industry to full competition by the year 2003, while allowing certain large commercial customers the ability to purchase power from alternative suppliers as early as 1998. The CPUC decision introduces a number of new terms and concepts. Exhibit A is a glossary of some of these terms. Also attached is an excellent pamphlet describing restructuring of the electric industry. The CPUC decision allows for investor-owned utilities (IOU’s) to recover 100 percent of their transition costs, which arise from the industry’s change from a regulated to a competitive environment. To pay for their above market generation costs, Pacific Gas and Electric Company (PG&E) and other California IOU’s plan to collect such stranded costs through a Competition Transition Charge (CTC) which will be an itemized charge on all customer bills. The CPUC goal is for utilities to recover transition costs before 2003 but no later than 2005. To strengthen their f’mancial position in a competitive environment, many IOU’s plan to reduce operating costs, write-off assets, restructure and divest the generation side of the business, accelerate depreciation, or sell generation facilities before 2005. In this manner, expensive generation assets may not cause their retail rates to rise to uncompetitive levels. Standard and Poors has acknowledged that the investor-owned utilities’ potential ability to "divest" or "write-off" high cost generation assets may lead to a cost advantage that municipal utilities will not be able to match (S&P, NY: CreditWire 4-21-94). CMR:214:96 Page 2 of 12 Although the CPUC does not have regulatory authority to apply its decision to municipal utilities, most municipal utilities, including Palo Alto, are considering providing comparable choices for their customers, including direct access and unbundled rates and services, in a timeframe similar to that outlined for the investor-owned utilities. Given the anticipated arrival of open competition in the industry, it is prudent for municipal utilities, such as Palo Alto, to begin paying down their debt more rapidly, while there is some window of opportunity before full retail wheeling arrives. Stranded Costs As the electric industry transitions toward deregulation, many utilities are saddled with so-called stranded costs-billions of dollars of sunk costs (debt) of generation or transmission resources with costs above market prices. These investments were made under the reasonable expectation that customers would continue to buy power from the local utility. However, under direct access, ratepayers may bypass the utility to purchase less expensive power on the open market. In this situation, the utility may f’md it difficult to recoup the costs of these "high priced" assets, since revenues will drop. Furthermore, if competitors serve lucrative industrial customers, utilities may be left with primarily residential customers to pay for those stranded costs. Since the bulk of Palo Alto electric resources arise from wholesale contracts and are not projects built by the City, the electric utility’s exposure to stranded costs is not as great as most utilities, particularly the investor-owned utilities. Palo Alto resources such as Western, the Bonneville Power Administration, and Washington Water and Power have the potential to result in stranded costs, but the probability of occurrence and the cost exposure is considered low at this time. Also, Palo Alto’s investment in the California- Oregon Transmission Project may result in stranded costs; and staff may present a recommendation next year to address this project. At this time, such cost contingencies are estimated to be within a range of probability and cost that they could be covered by the Electric Fund Rate Stabilization Reserve. However, the one generation resource in Palo Alto’s supply portfolio, which has the potential to result in significant stranded costs, is the Calaveras Project. Calaveras Hydroelectric Project To meet its forecast for electrical power requirements well beyond the year 2000, the City of Palo Alto entered a long-term agreement in 1982 to purchase power from the Calaveras Hydroelectric Project. The City’s decision to enter the Calaveras Project long- term agreement was made in an era of double-digit inflation, when crude oil was $35/barrel and was forecast to reach $100/barrel by 1990. However, in 1986 world oil prices dropped substantially and today oil sells near $20/barrel. Because fossil fuel generated power and other cost efficient power resources on the open market are expected CMR:214:96 Page 3 of 12 to continue to cost less than Calaveras power for many years, Calaveras power, with its high fixed costs, presents a potential problem for the City. This Calaveras Reserve proposal aims to partially remedy this situation. In 1983, the City Council established the Calaveras Reserve in the Electric Fund to "apply periodically to the financial obligations of the City arising from its participation in the NCPA Calaveras Hydroelectric Project." The financial obligations arising from this project include a commitment by the City to pay its share of debt service costs, as well as annual operation and maintenance expenses of the hydro facility. The total project debt service obligation is approximately $1 billion through 2024 and is shared among nine cities. This financial liability may change to some extent due to refinancing or restructuring of the debt, but the liability will likely remain through the year 2024 unless the project is sold outright to another party. Also, there is a contractual obligation referred to as a "step-up" provision for the project participants to assume additional debt, if a partner city should default on their debt service obligation. Palo Alto’s actual share of the total debt service obligation (Exhibit B) is approximately $248 million, and current annual operation and maintenance expenses for the hydro facility are approximately $1.2 million. These costs make the cost of power from the Calaveras Project substantially more expensive than other power resources within Palo Alto’s supply portfolio. More importantly, Calaveras costs are much higher than the cost of power in the open market. Today the market price for similar wholesale power is approximately 2 cents to 3 cents per kilowatt-hour, whereas the total cost of Calaveras power is approximately 10 cents per kilowatt-hour. The wholesale power price in the open market represents the price at which competitors will probably offer to lure customers away from the Palo Alto Electric Utility. When the total cost of Calaveras Power is higher than the market price for power, pressure exists to raise Palo Alto retail rates to.cover the difference. However, raising rates in a competitive environment can result in customers bypassing the system, which can create more need to raise rates. By setting aside funds in the Calaveras Reserve to offset the "above market costs" of Calaveras, a future retail rate increase which may cause the overall price of power for sale by Palo Alto to be uncompetitive can be avoided. Calaveras Project Stranded Cost Calculation The potential stranded costs are primarily the fixed obligations for the Project that are above the cost to purchase equivalent power from the open market. This cost is a net calculation, which subtracts the expected market value of the Calaveras power delivered from the actual debt service obligation and other projected fixed and variable costs to CMR:214:96 Page 4 of 12 operate the hydroelectric facility. This approach takes, into account the value of the project to the City by placing a market value on the expected output of the project and comparing that to what the City is actually obligated to pay. The difference represents potential stranded costs. If the amount is negative, (i.e. Calaveras costs less than comparable power on the open market), the difference may be referred to as a "stranded benefit". Stranded cost calculations are based on a number of variables and assumptions, as well as information that is fairly certain. For example, the current debt service schedule is not an estimate but an existing financial obligation. On the other hand, the projected prices of power supplies on the open market for the next 28 years are highly uncertain. Staff is basing its market price estimates on a recent forecast performed by Henwood Energy Services, Inc. for the Northern California Power Agency. Such long-range forecasts can be highly subjective and inaccurate over time. Recognizing the volatility of stranded cost estimates, staff has developed alternative stranded cost projections (low, medium, medium-high, and high), which vary by forecast assumptions for power prices in the open market. The range of forecast assumptions under different scenarios is very broad, and the potential stranded cost estimate under the worst case scenario is considerably higher. The stranded cost estimates for California Investor-owned Utilities range from a negative $8 billion to $32 billion (CPUC Decision #95-12-063, page 125). For Palo Alto, preliminary staff calculations of Calaveras stranded costs indicate a range between a negative $38 million (low scenario) and $167 million (high scenario) in nominal dollars for the period 2003-2020. The wide variance in stranded cost estimates only demonstrates the need for more evaluation and questioning of the underlying assumptions. However, even if the forecast proves totally in error and the City never incurs stranded costs, the Calaveras debt service is a real obligation that regardless, requires funding through rates or reserves. On this basis alone, it is prudent to plan to extend the life of the Calaveras Reserve. The estimate for Calaveras stranded costs, on which the Utility’s proposal is based, is approximately $42.1 million between the period 2003 and 2020. The current forecast indicates that after 2020 the Calaveras Project will provide stranded benefits and, therefore, funds do not need to be set aside. $42.1 million in nominal dollars translates to a net present value of $31.6 million in 2003 dollars and is based on the staff’s medium scenario for stranded costs. Therefore, the recommended Calaveras Reserve target balance at the end of FY 2002-03 is $31.6 million. The difference of $10.5 million ($42.1 million-S31.6 million) represents estimated future interest earnings on the CMR:214:96 Page 5 of 12 Calaveras Reserve, which accrue on the reserve balance at approximately 6 percent annually. This scenario relies on a median forecast of market prices that escalate approximately 3.3 percent annually, in combination with other variables such as the extent of surplus capacity in the Northwest. Consistent with the original intent for establishing the Calaveras Reserve in 1983, this reserve proposal funds approximately 26 percent of the Calaveras debt service obligation between 2003 and 2020, which diminishes the need to raise rates for that purpose. Although the debt service obligation continues to 2024, after 2020 the Calaveras Project is currently projected to cost less than the price of power on the open market and payment of the project’s debt service may be accommodated without raising rates. Besides helping to position the Electric Utility for competition, establishing a reserve specifically to cover a large portion of annual debt service obligations will be viewed favorably by the rating agencies and bond market. This may help maintain or improve favorable bond ratings and lower interest costs to the City on future revenue bond f’mancings. Likely beneficiaries include possible Storm Drain and Wastewater Treatment revenue bond fmancings. It should be noted that the proposed Calaveras Reserve policy, as described in the attached memorandum to the Utilities Advisory Commission, has been revised since it was issued on March 6, 1996. The assumptions related to the output of the hydro facility have been revised, which changed the stranded cost estimates. This staff report to the Council contains the updated information. Proposed Calaveras Reserve Policy The proposed policy is intended to lessen the need to raise retail rates, when the Palo Alto Electric Utility is expected to compete with alternative suppliers of electricity. By accelerating the collection of above market costs associated with the Calaveras Project, Palo Alto future ratepayers and the City of Palo Alto are favorably affected. The following components are recommended as guidelines for the Calaveras Reserve policy: 1. Maintain a reserve sufficient to offset potential stranded costs and committed to repayment of a significant portion of the principal and interest for Calaveras debt service through 2024. 2. Establish an initial Calaveras Reserve balance of $31.6 million as the target level to be attained at the end of FY 2002-03. The adequacy of this target level will be evaluated during FY96-97 and annually thereafter as noted in (4.) below. CMR:214:96 Page 6 of 12 3. Funds from this reserve may be withdrawn, as needed, to cover stranded costs. 4. Due to the unprecedented uncertainties the industry is facing in the transition to competition, future revisions to the appropriate level of the target and the estimated timetable for depletion of the reserve are appropriate. Among the events that may trigger a recommendation to the Council for an upward or downward revision of the reserve target and timetable include: A significant deviation of electric prices from the underlying forecast of market prices. Calaveras debt service is restructured/refinanced. The timetable for achieving market pricing changes. Underlying assumptions for the projected output of the Calaveras Hydro facility or other factors are revised significantly. The fiscal year for achieving the Calaveras Reserve target balance is changed. Potential stranded costs of other resources are identified and need to be accommodated in the reserve. 5. To implement this policy, transfer $15.9 million from the Electric Rate Stabilization Reserve to the Calaveras Reserve at the beginning of FY 96-97. Next Steps With issuance of the CPUC order in December 1995, profound changes in the electric utility industry appear inevitable. The Utility’s Calaveras Reserve proposal is based on its current understanding of the changes planned for the industry and their potential impact on Palo Alto. As the industry begins the period of transition to a new market framework, competitive forces will influence Palo Alto Utility’s business plans and its underlying assumptions. Presently there is a need for further review of stranded cost assumptions. This entails a review and comparison for consistency of the market price forecast assumptions made by PG&E in calculating their stranded costs with similar forecast assumptions underlying Palo Alto’s .model for stranded costs. When staff presented the Calaveras Reserve proposal to the Utilities Advisory Commission (UAC) for input on March 6, 1996, members of the UAC supported the proposal with basically one reservation (minutes attached). The UAC suggested that the target balance for the reserve should be raised to a level closer to the high stranded cost scenario, to minimize the Utility’s risk if stranded costs exceeded the Utility’s projections. CMR:214:96 Page 7 of 12 While this suggestion has merit, staff recommends that this issue be deferred until additional information is gathered and further analysis is comp!eted. It is staff s intention to review this subject and the underlying assumptions more comprehensively with the UAC during the first half of FY96-97. Pending the outcome of this review, a rate increase may be necessary, if it is appropriate to establish a higher target balance for the reserve. This issue may be brought to the Council during the interim budget process for FY97-98. Some fundamental questions and assumptions related to the stranded cost issue that will be explored include: If stranded costs are higher than forecast, what are the negative consequences? What is our exposure to stranded costs and to what extent, if any might this exposure be offset by the utility leveraging its wholesale purchasing power to contract for power at a percentage below the "open market price"? What other options might the City have to address stranded costs? As a municipal utility, would the City have the option to implement a Competition Transition Charge or similar charge beyond the timeframe the CPUC has allowed? Would the Utility’s Transfer to the General Fund be affected if stranded costs are higher than the amount set aside in the Calaveras Reserve? To what extent, if any, could distribution system cost savings, revenue, or funds from a reserve be applied to stranded costs? Is it feasible to pay off Calaveras debt with debt financing of the Palo Alto distribution system? If stranded costs are lower than forecast, what is the downside of overcollecting revenue from ratepayers to fund the Calaveras Reserve ? There are market dynamics that need to be evaluated. To assist, a forecast will be developed that projects stranded costs by simulating different levels of customer load being served by competitors in the open market between 1998 and 2003. In this transitional phase, it is assumed that a Competition Transition Charge (CTC) will be collected from Palo Alto customers who elect alternate suppliers. ~, Identify other stranded costs appropriate for transition cost treatment and inclusion in the Calaveras Reserve. FISCAL IMPACT FY96-97: A window of opportunity exists to build up the Calaveras Reserve balance by transferring approximately $15.9 million of surplus revenue from the Electric Rate Stabilization Reserve to the Calaveras Reserve at the beginning of FY 1996-97. The RSR CMR:214:96 Page 8 of 12 has accumulated a surplus primarily due to power cost savings as market prices for power have continued to drop. It is appropriate to direct these power cost savings towards payment of Calaveras power costs. FY97-98: At this time, a rate adjustment for FY97-98 is not proposed. Pending further review by staff and the UAC on the issue of stranded costs and the appropriate Calaveras Reserve target level, the Utility will consider the need to recommend a rate adjustment during the interim budget process for FY 97-98. ENVIRONMENTAL ASSESSMENT This informational report does not constitute a project under the California Environmental Quality Act; therefore, an environmental assessment is not required. ATTACHMENTS Exhibit A (Glossary of Terms) Exhibit B (Calaveras Debt Service Schedule) "A Close-up Look at Restructuring our Electric Industry" (Pamphlet) Memo dated March 6, 1996 to UAC UAC Minutes of March 6, 1996 PREPARED BY: Randy Baldschun, Assistant Director of Utilities, Administrative Services DEPARTMENT HEAD APPROVAL: Jo Director of Utilities CITY MANAGER APPROVAL: City er CMR:214:96 Page 9 of 12 EXHIBIT A GLOSSARY OF TERMS AGGREGATION- A number of customers or customer facilities leverage their combined loads or sales to achieve a favorable contract with a sole supplier of electricity. A hypothetical example is Taco Bell may contract with Enron to supply all the Taco Bells in the country at a price which is lower than the sum of all individual Taco Bell electric bills. BYPASS- Describes a direct access situation whereby a customer, in order to lower their energy costs, chooses to buy power from another supplier rather than from the local utility. Generally, the local utility would provide distribution service only. However, in a "total bypass" situation, the customer may have power generation equipment on site or be able to connect directly to another power source. In this instance, the customer would not require distribution service from the local utility and the utility’s ability to recover costs could be adversely impacted. COMPETITION TRANSITION CHARGE (CTC)- A nonbypassable surcharge collected by the utility to recover stranded costs during the Transition Phase (1998-2005). The CTC insures that the utility’s remaining customers will not have to pay for stranded costs incurred on behalf of those who choose alternative suppliers during the Transition Phase. Imposition of a CTC is a City Council decision. The fundamental decision to allow Palo Alto residents and businesses a choice between suppliers will also be determined at the City Council level. DEREGULATION- Major regulatory reforms at the State and Federal levels are restructuring the electric industry in a manner that will substantially reduce regulation of the power generation function of utility’s. The goal of deregulation is to lower electric rates for everyone by introducing competition into an industry which has traditionally been a monopoly, DIRECT ACCESS- Ability of a power producer or broker to sell directly to the retail customer. The local utility is no longer the sole supplier of electricity although it remains the sole distributor of electricity. DISTRIBUTION- The infrastructure consisting of substations, poles, wires, transformers, conduit, service drops, meters, etc. that distributes electricity to customers within the CMR:214:96 Page 100f 12 utility’s service territory. This function will change least under deregulation. The costs of distribution includes administrative overhead, customer service and billing, operation and maintenance of the system. For Palo Alto, it includes the interdepartmental services provided to the Utility such as legal and information services as well as the Transfer to the General Fund. NET PRESENT VALUE(NPV)- Measures the time value of money. To do this, a discount rate or factor is applied to the stream of cash in future years. The discounting of cash payments to be disbursed over many years helps to arrive at a sum total of cash that is required at the start. This NPV at the start reflects interest earned on the fund balance through the years. NOMINAL DOLLARS- Unadjusted dollars for inflation or actual purchasing power. Actual money spent. Ignores time value of money and interest that would be earned on the cash. RESTRUCTURING- Utilities would no longer be "vertically integrated" monopolies, the sole providers of generation, transmission, and distribution services. Under restructuring, these services would become three separate businesses for most utilities. Generation would become a competitive "commodity" business with customers having the option to continue to buy electricity from the local utility or avail themselves of "direct access" and buy power from other suppliers. A competitive electric supply market will emerge and a power exchange would be created to operate as a wholesale power pool. RETAIL WHEELING- The act of using transmission and distribution services by a generation company or broker to sell directly to retail customers. It is the use of the local utility’s poles and wires to deliver someone else’s power to one of the utility’s customers. STRANDED COSTS OR INVESTMENT- The cost of generation facilities that produce electricity at above-market prices. When consumers are provided the opportunity to shop for electricity, utilities which own or have long-term financial interests in facilities that produce power at above-market prices may be unable to sell such power and could fred it very difficult to cover their financial obligations. On the other hand, stranded benefits refer to estimated dollar savings from generation assets that produce power below market prices. The difference is the dollar savings. TRANSITION COSTS- Today’s high costs that result from past decisions under a regulatory scheme that were made pursuant to the utility’s obligation to serve its customers. Some of these prior costs and commitments were reasonable and prudent when approved, but in hindsight are well above mi~rket prices. Most notably includes CMR:214:96 Page 11 of 12 stranded costs related to power generation and power contracts. The California Public Utilities Commission has stated that all transition costs will be collected by 2005. UNBUNDLED RATES AND SERVICES- Traditional utility services include a combined rate for generation, transmission, and distribution functions. The rate is bundled since all functional costs are included together. Unbundled rates are separate rates for generation service, transmission service, distribution service and other itemized services. In this manner, customers can elect distribution services from one company and generation services (supply) from another company. CMR:214:96 Page 12 of 12 Exhibit B (Calaveras Debt Service Schedule) Calaveras Hydro Debt Service PALO ALTO ROSEVILLE FY SHARE ($)SHARE ($) 96’-97 7,004,400 1,980,928 97-98 6,890,280 2,112,925 98-99 6,750,518 2,237,102 99-00 6,633,999 2,368,977 00-01 6,559,776 2,517,690 01-02 6,378,780 2,535,954 02-03 6,645,116 2,641,839 03-04 6,665,452 2,649,924 04-05 8,020,100 1,329,884 05-06 9,380,239 0 06-07 9,495,068 0 07-08 9,528,073 0 08-09 9,528,073 0 09-10 9,564,287 0 10-11 9,600,959 0 11-12 9,792,570 0 12-13 9,840,702 0 13-14 9,893,876 0 14-15 9,893,876 0 15-16 10,010,092 0 16-17 9,742,473 0 17-18 9,823,505 0 18-19 9,913,917 0 19-20 10,012,645 0 20-21 10,120,794 0 21-22 10,223,713 0 22-23 10,174,354 0 23-24 10,037,577 0 TOTAL $248,125,214 $20,375,223 6.a.3 MEMORANDUM TO:Utilities Advisory Commission FROM:Utilities Department AGENDA DATE: March 6, 1996 SUBJECT:Consideration of a Proposed Calaveras Reserve Policy REOUEST Staff requests input on a proposed financial policy under development for the Electric Fund’s Calaveras Reserve. The policy under consideration would establish a target for the reserve and provide for gradual depletion of the reserve during a 17 year period when the electric utility is predicted to face competition for customers. Using this reserve as a source of funds will reduce the need to raise the City’s retail electric rates in the future for the purpose of offsetting potential stranded costs associated with the Calaveras Hydroelectric Project. RECOMMENDATION This report is informational only. This report was prepared to allow additional time for the UAC to consider the proposal and to provide staff with initial feedback. This May, a separate staff report and recommendation on this subject will be presented to the UAC during the budget process. BACKGROUND In 1983, the City Council established the Calaveras Reserve in the Electric Fund to help defray a portion of the annual debt service costs associated with the Calaveras Hydroelectric Project. Recent State and Federal developments to deregulate the electric industry have reinforced the need to extend the life of this reserve to help position Palo Alto’s Electric Utility in an increasingly competitive era. POLICY IMPLICATIONS The existing Calaveras policy does not provide for a target and depletion of the Calaveras Reserve is presently anticipated by the year 2002. The proposed policy establishes a target and extends the life of the reserve to approximately FY 15-16. The proposed policy links the required balance in the reserve to an amount sufficient to cover the potential stranded costs associated with the Calaveras Project. In this manner, the need to raise rates in the future while trying to compete for customers is diminished. ~ISCUSSION. Restructuring of the Electric Utility Industry On December 20, 1995, the California Public Utilities Commission (CPUC) issued its decision for the .restructuring of California’s electric utility industry. The decision impacts how electricity is sold, priced, delivered, and used. It proposes a timetable to open the electric utility industry to full competition by the year 2003 while allowing certain large commercial customers the ability to purchase power from alternative suppliers as early as 1998. The CPUC decision allows for investor-owned utilities (IOU) to recover 100 percent of their transition costs (stranded costs) under current rate levels until 2005. Transition costs result from the industry’s transition from a regulated to a competitive environment. To pay for their above market generation costs, Pacific Gas and Electric Company (PG&E) and other California investor-owned utilitys (IOU’ s) plan to collect their stranded costs through a Competition Transition Charge (CTC) on customer bills. The CTC will appear as a separate charge on all customer bills. IOU’s also plan to reduce operating costs, write-off assets, accelerate depreciation, or sell generation facilities before 2005. In this manner, expensive generation may not cause their retail rates to rise to uncompetitive levels. Standard and Poors has acknowledged that the investor-owned utilities’ potential abilit~ to "divest" or "write-off" high cost generation assets may lead to a cost advantage that municipal utilities will not be able to match. (S&P, NY: CreditWire 4-21-94) Although the CPUC does not have regulatory authority to apply its decision to municipal utilities, most municipal utilities, including Palo Alto, are considering providing comparable choices for their customers, including direct access and unbundled rates and services, in a timeframe similar to that outlined for the investor-owned utilities. The CPUC decision introduces a number of important terms, including direct access and stranded costs. Direct Access Direct access refers to a customer’s ability to buy electricity from alternative power suppliers and marketers. Under this arrangement, competing power suppliers are provided access to the electric transmission grid which connects to the distribution network of the local utility. With direct access, a customer contracts with a power supplier for the commodity and, in addition, separately pays the local distribution utility a rate designed to cover the distribution service function only. To provide direct access requires that a utility’s "bundled." retail rate is "unbundled" between generation, transmission, and distribution functions. In this manner, utilitys will offer separate rates for generation service, transmission service, and distribution service. The term bypass is often used to describe a direct access situation whereby a customer chooses to buy power from another supplier rather than from the local utility. Stranded Costs As the electric industry transitions toward deregulation, many utilities are saddled with so-called stranded costs-billions of dollars of sunk costs (debt) of generation resources with costs above market prices. Under direct access, as ratepayers bypass the utility to purchase less expensive power on the open market, the utility may find it difficult to recoup the costs of these "high priced" assets since revenues will drop. Furthermore, if competitors "cherry-pick" lucrative industrial customers, utilities may be-left with primarily residential customers to pay for those stranded costs. Since the bulk of Palo Alto electric resources arise from wholesale contracts and are not projects built by the City, the electric utility’s exposure to stranded costs is not as great as most utilities, particularly the investor-owned utilities. Palo Alto resources such as Western, the Bonneville Power Authority, and Washington Water and Power have the potential to result in stranded costs but the probability of occurrence and the cost exposure is considered low at this time. Palo Alto’s investment in the California-Oregon Transmission Project may also result in stranded costs but the cost exposure in not substantial. At this time, such cost contingencies are estimated to be within a range of probability and cost that they could be covered by the Electric Fund Rate Stabilization Reserve. However, the one generation resource in Palo Alto’s supply portfolio which is expected to result in significant stranded costs is the Calaveras Project. Calaveras Hydroelectric Project To meet its forecast for electrical power requirements well beyond the year 2000, the City of Palo Alto entered a long-term agreement in 1982 to purchase power from the Calaveras Hydroelectric Project. The City’s decision to enter the Calaveras Project long- term agreement was made in an era of double-digit inflation in which crude oil was $35/barrel and was forecast to reach $100/barrel by 1990. However, in 1986 world oil prices dropped substantially and today oil sells near $20/barrel. Because fossil fuel generated power and other power resources on the open market are expected to continue to cost less than Calaveras power for many years, Calaveras power, with its high fixed costs, presents a potential problem for the City. This Calaveras Reserve proposal aims to partially remedy this situation. In 1983, the City Council established the Calaveras Reserve in the Electric Fund to "apply periodically to the financial obligations of the City arising from its participation in the NCPA Calaveras Hydroelectric Project." The financial obligations arising from this project include a commitment by the City to pay its share of debt service costs as well as annual operation and maintenance expenses of the hydro facility. The total project debt service obligation is approximately $1 billion through 2024 and is shared among 9 cities. This financial liability may change to some extent due to refinancing or restructuring of the debt but the liability will likely remain through the year 2024 unless the project is sold outfight to another party. Also, there is a contractual obligation referred to as a "step-up" provision for the project participants to assume additional debt if a partner city should default on their debt service obligation. Palo Alto’s actual share of the total debt service obligation (Exhibit A) is approximately $248 million and current annual operation and maintenance expenses are approximately $1.6 million. These costs make the cost of power from the Calaveras Project substantially.more expensive than other power resources within Palo Alto’s supply portfolio. More importantly, Calaveras costs are much higher than the cost of power in the open market. Today the market price for wholesale power is approximately 2 cents to 3 cents per kilowatt-hour whereas the cost of Calaveras power is approximately 10 cents per kilowatt-hour after including fixed costs. The wholesale power price in the open market represents the price at which competitors will offer to lure customers away from the Palo Alto Electric Utility. Calaveras Project Stranded Cost Calculation The potential Calaveras Project stranded costs are primarily the fixed obligations for the Project that are above the cost to purchase equivalent power from the open market. This cost is a net calculation which subtracts the expected market value of the Calaveras power delivered from the actual debt service obligation and other projected fixed and variable costs to operate the hydroelectric facility (Exhibit B). This approach takes into account the value of the project to the City by placing a market value on the projected output of the project and comparing that to what the City is actually obligated to pay. The difference represents potential stranded costs. When the total cost of Calaveras Power is higher than market prices for power, pressure exists to raise Palo Alto retail rates. However, raising rates in a competitive environment can result in customers bypassing the system which creates more need to raise rates. By setting aside funds in the Calaveras Reserve to offset the "above market costs" of Calaveras, a future retail rate increase of approximately 5 percent can be avoided by Palo Alto. This is the reason staff proposes to fund stranded costs from a reserve rather than increase rate levels. Exhibit C provides an area graph depicting Calaveras stranded cost. It can be noted that the market price of power is projected to rise above the cost of Calaveras power in approximately 2016. Recognizing that this is only a projection which will likely be revised, the significance is that in 2016 Calaveras is forecast to change from a stranded cost to a stranded benefit and could trigger a rate decrease. The potential stranded costs associated with the Calaveras Project are calculated based on a number of variables and assumptions as well as information that is fairly certain. For example, the current debt service schedule is not an estimate but an existing financial obligation. On the other hand, the projected prices of power supplies on the open market for the next 25 years is based on a recent forecast performed by Henwood Energy Services, Inc. for the Northern California Power Agency. Such long range forecasts prove to be inaccurate over time and must be updated. Yet, even if the forecast proves totally in error and the City never incurs stranded costs, the Calaveras debt service is a real obligation that regardless, requires funding through rates or reserves. As indicated in Exhibit B line 21, annual stranded costs are expected until FY2016-17. For the period FY 1999-2000 through FY 2015-16, annual stranded costs total approximately $49,683,000 in nominal dollars. This amount is based on an annual escalation rate of approximately 3.29 % for the market price of energy in the open market in combination with other variables such as the extent of surplus capacity in the Northwest. The stranded cost analysis provides a low case (line 26), base case (line 21 or 27), and high case (line 28) scenario for stranded costs that only differ by assumptions on market prices. Staff used the base case scenario based on a median forecast of market prices. As indicated in Palo Alto’s long-range financial forecast (Exhibit D), the stranded costs are identified as withdrawals from the Calaveras Reserve on line 13 (spreadsheet 1). Although the potential stranded costs total $49,683,000 from FY1999-00 to FY 15-16, the amount which needs to be set aside in the Calaveras Reserve beginning in FY 1999- 2000 is $35,712,000 (line 18, spreadsheet 2). The difference of $13,971,000 represents estimated future interest earnings on the Calaveras Reserve which accrue on the reserve balance at approximately 6 % annually. Consistent with the original intent for establishing the Calaveras Reserve in 1983, this reserve proposal funds approximately 34 percent of the Calaveras debt service obligation between FY 1999-2000 and FY 15-16 which negates the need to raise rates for that purpose.. Besides helping to position the Electric Utility for competition, establishing a reserve specifically to cover a large portion of annual debt service obligations will be viewed favorably by the rating agencies and bond market. This may help maintain or improve favorable bond ratings and lower interest costs to the City on future revenue bond financings. Likely beneficiaries include possible Storm Drain and Wastewater Treatment revenue bond financings~ Proposed Calaveras Reserve Policy 1. Maintain a reserve sufficient to offset potential stranded costs and committed to repayment of a significant portion of principal and interest for Calaveras debt service. 2. Establish a target level of $35,712,000 to be attained at the end of FY 98-99. The target level in successive years will decline in accordance with the projected schedule of depletion. 3. Withdraw funds from this reserve, as needed, to cover stranded costs, including a portion of debt service, of the Calaveras Hydroelectric Project. The anticipated period ¯ in which funds would be drawn is FY 1999-2000 through FY 15-16 but may be revised as indicated below. 4. Due to the unprecedented uncertainties the industry is facing in the transition to competition, future revisions to the appropriate level of the target and the estimated timetable for depletion of the reserve may be necessary. Among the events that may trigger a re-evaluation and possible recommendation for revision of the reserve target and timetable include: A significant deviation of electric prices from the underlying forecast of market prices. Calaveras debt service is restructured/refinanced. The timetable for achieving market pricing changes. Other potential stranded costs are identified that are significant. 5. To implement this policy, transfer approximately $14,000,000 from the Electric Rate Stabilization Reserve to the Calaveras Reserve at the beginning of FY 96-97. This amount, when added to the current Calaveras Reserve balance plus accrued interest is expected to result in achieving the target balance at the end of FY 98-99. FISCAL IMPACT The suggested actions are intended to avoid the need to raise retail rates when the Palo Alto Electric Utility is expected to compete with alternative suppliers of electricity. By accelerating the collection of above market costs associated with the Calaveras Project, Palo Alto future ratepayers and the City of Palo Alto are favorably impacted. An opportunity exits presently to implement this proposal without raising rates. This proposal requires a transfer to the Calaveras Reserve of existing funds in the Electric Rate Stabilization Reserve of approximately $14,000,000 at the beginning of FY 1996-97. The RSR has accumulated a surplus primarily due to power cost savings as market prices for power have continued to .drop. It is appropriate to direct these power cost savings towards payment of Calaveras power costs. With this transfer of funds, the RSR balance is projected to float between the target level and maximuni guideline level as indicated in the Long-range Financial Forecast, line 17, page 2. ENVIRONMENTAL ASSESSMENT This informational report does not constitute a project under the California Environmental Quality Act; therefore, an environmental assessment is not required. ATTACItMENTS Exhibit A (Calaveras Debt Service Schedule) Exhibit B (Stranded Cost Analysis) Exhibit C (Stranded Cost- Area Graph) Exhibit D (Long-range Financial Forecast) PREPARED BY: Randy Baldschun, Assistant Director of Utilities, Administrative Services DEPARTMENT HEAD APPROVAL: Direc~~Itilities CITY MANAGER APPROVAL: [NG Manager Exhibit A (Calaveras Debt Service Schedule) CalaverasHydro Debt Service PALO ALTO ROSEVILLE FY SHARE ($)SHARE ($) 96-97 7,004,400 1,980,928 97-98 6,890,280 2,112,925 98-99 6,750,518 2,237,102 99-00 6,633,999 2,368,977 00-01 6,559,776 2,517,690 01-02 6,378,780 2,535,954 02-03 6,645,116 2,641,839 03-04 6,665,452 2,649,924 04-05 8,020,100 1,329,884 05-06 9,380,239 0 06-07 9,495,068 0 07-08 9,528,073 0 08-09 9,528,073 0 09-10 9,564,287 0 10-11 9,600,959 0 11-12 9,792,570 0 12-13 9,840,702 0 13-14 9,693,876 0 14-15 9,893,876 0 15-16 10,010,092 0 16-17 9,742,473 0 17-18 9,823,505 0 18-19 9,913,917 0- 19-20 10,012,645 0 20-21 10,120,794 0 21-22 10,223,713 0 22-23 10,174,354 0 23-24 10,037,577 0 TOTAL .......$248~1251214 $2,0,375,223 1’ ce.ge 1 of 6 EXHIBIT D LHEFF3 Inflation rate 0% CaJaveras reserve extended until 2016 Othe" revenues r efle~t Western r~unds from FY 98/99 to 2003/04 3% RATE DECREASE FOR 97/98 800K decrease in the cost of powe~ starting 98/99 Adopted 1 FISCAL YEAR 2 3 FINANCIAL REV. RESOURCES 4 SALES 5 RATE ADJUSTMENT 6 DISCOUNTSAJNCOLL.ECT. 7 PRORATION IMPACT 8 TOTAL ADJUSTED SALES 9 INTEREST 10 OTHER REVENUE 11 FROM RESERVES 12 RATE STABILIZATION CITY OF PALO ALTO 02f26,.~36 ELECTRIC UTILITY 01:19 PM LONG-RANGE FINANCIAL FORECAST BUDGET AND RATEMAKING PLAN (S000) 95-96 £6-97 97-98 98-99 £9-00 00-01 01-02 02-03 03-04 04-05 05-06 63693 58825 59446 57987 58123 63860 63768 70809 71258 78437 78604 -4458 0 -1783 0 5754 0 6313 0 7055 0 3144 -275 -275 -275 -275 -275 -275 -275 -275 -275 -275 -275 186 0 74 0 -240 0 -263 0 -294 0 -131 59146 58550 57462 57712 63363 63585 69543 70534 77743 78162 81342 3500 &565 3576 ~227 2989 2807 2677 2633 2685 2758 2671 4560 7857 18,96 1904 2091 20£8 22£5 2328 2566 2579 264~4 11012 10269 3776 3946 0 1877 0 0 0 0 0 TOTAL FINANCIAL RESOURCES 78218 80241 70626 71449 73322 74916 78816 79675 86998 87951 91485 OPERATING EXPENSES TOTAL FUND OPERATIONS 0 2543 2543 254.3 2543 2543 2543 254,3 2543 2543 2543 MAJOR ACTIVITIES: 19 20 21 22 23 24 25 27 25 TOTAL RESOURCE MANAGEMENT 29 DISTRIBUTION SYSTEM: 30 ADMINISTRATION 31 OPERATION & MAINTENANCE 32 CUSTOMER DESIGN & CONNECTION (CIP) 33 SYSTEM IMPROVEMENT (CIP) 34 TOTAL DISTRIBUTION 35 GENERAL SERVICES: 35 ADMINISTRATION 37 STREET LIGHT O & M 35 STREET LIGHT (CIP) 39 TRAFFIC SIGNAL O & M 40 TRAFFIC SIGNAL (CIP)41 COMMUNICATION O & M 42 COMMUNICATION (CIP) 43 TOTAL GENERAL SERVICES 44 SUPPORT SERVICES 45 CUSTOMER SERVICE 46 METER READING " 47 RATES 48 TOTAL SUPPORT SERVICES 49 TOTAL MAJOR ACTIVITIES 50 TRANSFERS: ~1 GENERAL FUND TRANSFER ;2 CIP TO GENERAL FUND 53 RENT ~4 TOTAL TRANSFERS ~5 TOTAL EXPENSES ;5 ~7 NEY REVENUE AVAILABLE ;5 RESERVE FUNDING: ;~PLANT REPLACEMENT ;0 RATE STABILIZATION ~ 1 CALAVERAS ;2 TOTAL RESERVE FUNDING :3 RECONCILE TO IFAS !4 TOTAL RESOURCE USE REVENUE SHORTFALL ;7 "0 RATEPAYER REVENUES I " REVENUE REQUIREMENTS 2 3 DIFFERENCE (RATE COVERAGE) RESOURCE MANAGEMENT: PURCHASE POWER COST 35801 31126 32908 33533 33431 35810 37103 39206 41475 44335 46780 T~C 1219 1~17~17~17~17~17~1~17~1~21~ TOT~ COST OF PO~R ~114 ~8 41~7 42~41~~118 45245 47~8 4~~1 ~ ADMINIS~TION 0 1~195 195 195 195 195 195 195 195 195 SUPPLY ~D DEM~D ASSESSME~21~1~1~1~19~1~19~1~1~19~1~ LEGIS~EGU~ON 1 ~81 81 81 81 81 81 81 81 81 81 ~421~~7~~~4~47~7 4~521~56~~ 0 639 1150 1150 1150 1150 1150 1150 1150 1150 115032092673280528052805280528052805280528052805 1957 2115 2194 2276 2360 2448 2448 2448 2448 2448 2448 5418 2081 4106 4535 5270 5415 5415 5415 5415 5415 5415 10584 750~10255 10766 11585 11818 11818 11818 11818 11818 11818 0 114 112 112 112 112 112 112 112 "112 112 423 297 297 297 297 297 297 297 297 297 297435861677481838689919497 674 457 457 457 457 457 457 457 457 457 457 150 270 420 165 170 175 175 175 175 175 175 339 238 238 238 238 23~238 238 2~8 2~8 238 85 88 91 94 97 100 100 " 100 100 100 100 2106 2325 1682 1437 1452 1462 1465 1468 1470 1473 1476 398 261 250 250 250 250 250 250 250 250 250280149149149149149149!49 149 149 14913848108108108108108108108108108816555604604604604604. 604 604 604 604 59954 52488 56310 57073 57703 60264 61394 63780 66086 70478 74464 7200 7317 7560 7735 7996 8307 8604 8910 9218 9534 9844 155 112 4 14 0 60 60 60 60 60 6018151815181518151815181518151815181518151815 9170 9244 9379 9564 9811 10147 10444 10750 11058 11374 1168469144642756823269180~70057 72£55 74381 77073 79688 84395 88691 9074 159F:~6 23£5 2269 3265 1962 4435 2602 7311 3557 2794 74 59 58 53 65 68 69 69 69 69 690000114202629951581422341679900015907233722162058189417371582142712541046£074 15£66 2395 2269 3265 1952 4435 2602 7311 3557 2794000000000007821880241706267144973.322 74916 78816 79675 86.£98 87£51 91 485 0 0 0 0 0 0 0 0 0 0 0 RATEPAYER REVENUE AND REVENUE REQUIREMENTS (000S) 59,421 58,825 57,737 57,987 63,638 63,860 69,818 70,809 78,018 78,437 81,617 ~ ~ ~ ~ ~ 72.955 ~ ~ 79.688 ~5 88.691 (9,723) (5,450) (10,495) (11,193) (6,419) (9,094) (4,563) (6,264) (1,669)(5,957)(7,073) 2 of 6 26-Feb-s6 CITY OF PALO ALTO ELECTRIC UTILITY LONG-RANGE FINANCIAL FORECAST BUDGET AND RATEMAKING PLAN ($000) SYSTEM AVERAGE RATE (MILLS/KWH) RATE CHANGE ENERGY SALES (GWH) ENERGY PURCHASES(GWH) PEAK DEMAND (MW) NUMBER OF CUSTOMERS RATE BASE(~ RETURN ON RATE BASE Ad~opted 95-96 96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 57 57 55 55 61 61 67 67 73 73 76 -7.0%0.0%-3.0%0.0%9.9%0%10%0%10%0%4% 1042 10~5 1046 1052 1054 1054 1052 1063 1070 1072 1074 1097 105~1101 1107 1110 1109 1108 1119 1126 1128 1!31 187 193 197 1£6 198 1£6 198 200 200 200 201 27190 27220 27240 27260 27280 28644 30076 31580 33159 34817 36558 76051 77098 79660 81503 84252 87537 90663 93891 97139 100461 103732 9.60%9.49%9.49%9.4996 9.49%9.49%9.4996 9.49%9.49%9.49%9.49% RESERVE BALANCES PLANT REPLACEMENT 2146 2205 2253 2316 2381 2449 2518 2587 2656 2725 2794 RESERVES MINIMUM RATE STABILIZATION RESERVE RESERVE TARGETS RATE STABILIZATION RESERVE RESERVES MAXIMUM PLANT REPLACEMENT RATE STABILIZATION RESERVE CALAVERAS 12912 11518 11737 11701 12534 12£~6 13722 14516 15517 16373 16..q34 19368 17277 17605 17551 18800 19479 20583 21774 23276 24559 25357 21444 35761 34.339 32891 30236 27672 25074 22497 19299 15558 3262 3491 3575 3884 3771 3906 4101 4306 4521 4747 4985 25823 23036 23473 23402 25067 25972 27444 29032 31034 32746 33809 35712 35712 35712 35712 35712 35712 85712 35712 35712 35712 RES. AVAIL. (Qver Minimum) RATE STABILIZATION RESERVE 17675 8800 4805 895 1205 -1125 767 924 5737 7115 8263 RES. AVAIL. (Over Tarqet) RATE STABILIZATION RESERVE CALAVERAS 11220 3041 -1063 -4955 -5062 -7618 -6094 -6334 -2C~1 -1071 -18~ 2383 3973 3815 0 0 0 0 0 0 0 0 RES. AVAIL. (Over Maximum) RATE STABILIZATION RESERVE CALAVERAS 4764 -2718 -6932 -10806 -11329 -14111 -12955 -13592 -9780 -9258 -8641 23827 4022 2443 0 -2821 -6476 -8040 -10638 -13214 -16413 -20154 Lge 3 of 6 EXHIBIT D LHEFF3 Inflation rate 0% CaJaveras reserve extended until 2016 Other revenues reflect Western refunds. from FY 98199 to 2003/04 3% RATE DECREASE FOR 97/98 800K decrease in ~ cost of power starting 98/99 FISCAL’YEAR FINANCIAL REV. RESOURCES SALES RATE ADJUSTMENT DISCOUNTSAJNCOLLECT. PRORATION IMPACT TOTAL ADJU STED SALES iNTEREST OTHER REVENUE FROM RESERVES RATE STABILIZATION 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 81944 82096 85605 86461 92565 934~1 100091 101092 102103 0 3284 0 5188 0 5609 0 0 5105 -275 -275 -275 -275 -275 -275 -275 -275 -275 0 -137 0 -216 0 -234 0 0 -213 81669 84968 85330 91158 92290 98592 99816 100817 106721 2498 2313 2115 1968 1882 1865 1920 1879 1882 2695 2804 2816 3008 3046 .8254 3294 3327 3522 91526 93730 94951 98178 99698 105057 106135 107744 112715 48298 49840 51470 53545 55703 57947 60283 62712 65239 2144 2144 2144 2144 2144 2144 2144 2144 2144 59937 61512 63142 65253 67448 69884 72268 74750 77277 195 195 195 195 195 195 195 195 195 1986 1986 1986 1986 1986 1986 1986 1986 1986 81 81 81 81 81 81 81 81 81 62199 63774 65404 67515 69710 72146 74530 77012 79539 1150 1150 1150 1150 1150 1150 1150 1150 1150 2805 2805 2805 2805 2805 2805 2805 "2805 2805 2448 2448 2448 2448 2448 2448 2448 2448 2448 5415 5415 5415 5415 5415 5415 5415 5415 5415 11818 11818 11818 11818 11818 11818 11818 11818 11818 112 112 112 112 112 112 112 112 112 297 297 297 297 297 297 297 297 297 100 103 106 109 112 115 119 123 126 457 457 457 457 457 457 457 457 457 175 175 175 175 175 175 175 175 175 238 238 238 238 238 238 238 238 238 100 100 100 100 100 100 100 100 100 1479 1482 1485 1488 1491 1494 1498 150~1505 250 250 250 250 250 250 250 250 250 149 149 149 149 149 149 149 149 149 108 108 108 108 108 108 108 108 108 76100 77677 79311 81425 83623 86063 68450 90936 93467 TOTAL FINANCIAL RESOURCES OPERATING EXPENSES TOTAL FUND OPERATIONS MAJOR ACTIVITIES: RESOURCE MANAGEMENT: PURCHASE POWER COST TANC TOTAL COST OF POWER ADMINISTRATION SUPPLY AND DEMAND ASSESSMENT LEG IS/REGULATION TOTAL RESOURCE MANAGEMENT DISTRIBUTION SYSTEM: ADMINISTRATION OPERATION & MAINTENANCE CUSTOMER DESIGN & CONNECTION (CIP) SYSTEM IMPROVEMENT (CIP) TOTAL DISTRIBUTION GENERAL SERVICES: ADMINISTRATION STREET LIGHT O & M STREET LIGHT (ClP) TRAFFIC SIGNAL O & M TRAFFIC SIGNAL (CIP) COMMUNICATION O & M COMMUNICATION (CIP} TOTAL GENERAL SERVICES SUPPORT SERVICES CUSTOMER SERVICE METER READING RATES TOTAL SUPPORT SERVICES TOTAL MAJOR ACTIVITIES TRANSFERS: GENERAL FUND TRANSFER CIP TO GENERAL FUND RENT TOTAL TRANSFERS TOTAL EXPENSES 10144 10443 10744 11050 11357 11665 11974 12284 12595 60 60 60 60 60 60 60 60 60 1815 1815 1815 1815 1815 18!5 1815 1815 1815 11984 12263 12584 12890 13197 13505 13814 14124 14435 90627 92503 94438 96857 99362 102111 104806 107603 110445 NET REVENUE AVAILABLE RESERVE FUNDING: PLANT REPLACEMENT RATE STABILIZATION CALAVERAS TOTAL RESERVE FUNDING RECONCILE TO IFAS TOTAL RESOURCE USE 899 1227 543 1320 331 2947 1329 141 2270 69 69 69 69 69 69 69 69 69 0 521 0 900 0 2689 1135 0 2168 830 637 474 351 262 189 125 72 33 899 1227 548 1320 331 2947 1329 141 2270 0 0 0 0 0 0 0 0 0 91528 93730 94981 98178 99693 105057 106135 107744 112715 REVENUE SHORTFALL 0 -0 0 0 0 0 0 0 0 RATEPAYER REVENUES REVENUE REQUIREMENTS 81,944 85,243 85,605 91,433 92,565 98,867 100,091 101,092 106,996 ~~~96.857 99,362 102,111 104806 107603 110445 DIFFERENCE (RATE COVERAGE)(8,683) (7,261) (8,833) (5,425) (6,797) (3,244) (4,715) (6,510) (3,449) 4 of 8 EXHIBIT D 26-Feb-86 SYSTEM AVERAGE RA:TE (MILLSJ~’WH) RATE CHANGE ENERGY SALES (GWH) ENERGY PURCHASES(GWH) PEAK DEMAND (MW) NUMBER OF CUSTOMERS RATE BASE ($) RETURN ON RATE BASE 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 76 79 79 84 84 89 89 89 93 O%4%O%6%O%6%0%0%5% 1077 1079 1081 1092 1103 1183 1135 1138 1150 1161 201 202 -202 203 203 1114 1125 1137 1148 1173 1185 11£6 1206 203,203 203 203 38386 40305 42820 44436 46658 48,.991 51441 54013 56713 106886 110044 113213 116437 119671 122917 126174 129442 132723 9.49%9.49%9.49%9.49%9.49%9.49%9.49%9.49%9.49% RESERVE BALANCES PLANT REPLACEMENT 2863 2932 3001 3070 3139 3208 3277 3346 3415 RESERVES MINIMUM RATE STABILIZATION RESERVE 7444 18015 18741 19496 20282 21099 21949 22334 23754 RESERVE TARGETS RATE STABILIZATION RESERVE 261 56 27022 28111 2£244 30422 31648 32924 34251 35631 12119 9110 6694 5001 3729 2571 1591 822 265 RESERVES MAXIMUM PLANT REPLACEMENT RATE STABILLZATION RESERVE CALAVERAS 5234 54£6 5771 6059 6382 6680 7014 7365 7’733 34888 36029 37481 . 38992 40563 42198 43898 45668 47508 85712 35712 85712 35712 9.5712 35712 35712 85712 35712 RES, AVAIL (Ova" Minimum} RATE STABIL’LZATION RESERVE 7329 7279 4722 4867 3140 5011 8296 3532 4780 _RE,~. AVAIL (Ov~,,Tar.qet) RATE STABILIZATION RESERVE CALAVERAS -1393 -1728 -4648 -4561 -7001 -5,538 -5679 -7885 -7097 0 0 0 0 0 0 0 0 0 RES. AVAIL, (Over Maximum) RATE STABILIZATION RESERVE CA LAVERAS -10115 -10736 -14018 -14828 -17142 -16088 -16656 -19302 -18974 -23593 -26602 -2£618 -30711 -31983 -3.3141 -34121 -348.90 -35447 ~ 5 of 6 EXHIBIT D LHEFF3 Inflation rate 0% CeJaveras reserve extended until 2016 Other revenues reflect Western refundS from FY 98/99 to 2003/04 3% RATE DECREASE FOR 97/98 80~ decrease in t~e cost of power st;artJng 98/99 FISCAL YEAR 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 FINANCIAL REV. RESOURCES SALES 108280 109363 115980 117139 118311 124274 125516 126772 134441 RATE ADJUSTMENT 0 5468 0 0 4732 0 0 6339 0 DISCOUNTSAJNCOLLECT.-275 -275 -275 -275 -275 -275 -275 -275 -275 PRORATION IMPACT 0 -228 0 0 -197 0 0 -254 0 TOTAL ADJUSTED SALES 108005 114328 115705 116864 122571 123999 125241 132571 134166 INTEREST 1933 2048 2231 2300 2387 2497 2482 2519 2621 OTHER REVENUE 3564 8773 3818 3857 4045 4092 4133 4375 4427 FROM RESERVES RATE STABILIZATION 0 0 0 0 0 0 1479 O 0 TOTAL FINANCIAL RESOURCES 113767 120150 121753 123021 129003 130588 133335 189465 141215 OPERATING EXPENSES TOTAL FUND OPERATIONS 2543 2543 2543 2543 2543 254,3 2543 2543 2543 MAJOR ACTIVITIES: RESOURCE MANAGEMENT: PURCHASE POWER COST 67868 70604 73449 76409 79488 62692 86¢~4 89491 93097 TANC 2144 2144 2144 2144 2144 2144 2144 2144 2144 TOTAL COST OF POWER 80<322 82490 85417 88467 91645 94957 98..’.’.’.’.’.’.’.’~101809 105279 ADMINISTRATION 195 195 195 195 195 195 195 195 195 SUPPLY AND DEMAND ASSESSMENT 1986 1986 1986 1986 1986 1986 198~1986 1986 LEGIS/REGULATION 81 81 81 81 81 81 81 81 81 TOTAL RESOURCE MANAGEMENT 82284 54752 87679 90729 93907 97219 100664 104071 107541 DISTRIBUTION SYSTEM: ADMINISTRATION 1150 1150 1150 1150 1150 1150 1150 1150 1150 OPERATION & MAINTENANCE 2805 2805 2805 2805 2805 2805 2805 2805 2805 CUSTOMER DESIGN & CONNECTION (CIP)2448 2448 2448 2448 2448 2448 2448 2448 2448 SYSTEM IMPROVEMENT (CIP)5415 5415 5415 5415 5415 5415 5415 5415 5415 TOTAl. DISTRIBUTION 11818 11818 11818 11818 11818 11818 11818 11818 11818 GENERAL SERVICES: ADMINISTRATION 112 112 112 112 112 112 112 112 112 STREET LIGHT O & M 297 297 297 297 297 297 297 297 297 STREET LIGHT (CIP)130 134 138 142 146 151 155 160 165 TRAFFIC SIGNAL O & M 457 457 457 457 457 457 457 457 457 TRAFFIC SIGNAL (CIP)175 175 175 175 175 175 175 175 175 COMMUNICATION O & M 238 238 238 238 238 238 238 238 238 COMMUNICATION (CIP)100 100 100 100 100 100 100 100 100 TOTAL GENERAL SERVICES 150~1513 1517 1521 1525 1530 1534 1539 1544 SUPPORT SERVICES CUSTOMER SERVICE 250 250 250 250 250 250 250 250 250 METER READING 149 149 149 149 149 149 149 ! 49 149 RATES 108 108 108 108 108 108 108 108 108 TOTAL SUPPORT SERVICES 604 504 604 604 604 604 604 604 604 TOTAL MAJOR ACTIVIT~ES 96215 9~:~86 101618 104672 107854 111170 114610 118032 121507 TRANSFERS: G ENERAL FUND TRAN SFER 12908 13222 13537 1385.3 13992 14132 14273 14416 14560 CIP TO GENERAL FUND 50 60 60 50 60 60 50 60 60 RENT 1815 1815 1815 1815 1815 1815 1815 1815 1815 TOTAL TRANSFERS 14748 15062 15377 156~3 15832 15972 16113 16256 16400 TOTAL EXPENSES 113506 116291 119538 122<308 125229 12£685 133266 136831 140450 NET REVENUE AVAILABLE 261 3868 2216 113 2774 903 69 26.34 765 RESERVE FUNDING: PLANT REPLACEMENT 69 69 69 69 69 69 69 69 69 RATE STABILIZATION 192 3789 2147 44 2705 834 0 2565 6~ CALAVERAS 0 0 0 0 0 0 0 0 0 TOTAL RESERVE FUNDING 261 3858 2216 113 2774 903 69 2634 765 RECONCILE TO IFAS 0 0 0 0 0 0 0 0 0 TOTAL RESOURCE USE 113767 120150 121753 123021 129003 130588 13.3335 139465 141215 REVENUE SHORTFALL 0 0 0 0 0 0 0 0 0 RATEPAYER REVENUES REVENUE REQUIREMENTS 108,280 114,603 115,980 117,139 122,846 124,274 125,516 132,845 134,441 113506 116,291 11__!.~9538 122.908 126229 129685 133266 136831 140450 DIFFERENCE (RATE COVERAGE}(5,226} (1,688) (3,558) (5,769) (3,383) (5,411) {7,750) (3,984) (6,009) e 6 of 6 EXHIBIT D 26-Feb-95 SYSTEM AVERAGE RATE (MILLS/KWH) RATE CHANGE 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 93 98 98 98 102 102 102 107 107 0%5%0%0%4%0%0%5% ENERGY SALES (GWH)1159 1171 ENERGY PURCHASES (GV’#t)1221 1233 PEAK DEMAND (MW}203 203 NUMBER OF CUSTOMERS RATE BASE ($3 RETURN ON RATE BASE 1183 1195 1207 1219 1231 124,3 1256 1245 1258 1270 1283 1295 13439 1322 203 203 203 203 203 203 203 59549 62526 65653 56935 72882 76001 79801 83791 87951 136016 1&.9323 142644 145g79 149329 152694 156076 159474 162890 RESERVE BALANCES PLANT REPLACEMENT 3484 3558 3622 36gl 3760 3829 38,98 3967 4036 RESERVES MINIMUM RATE STABILIZATION RESERVE 24711 25707 26743 27821 28655 29515 30401 31313 32252 RESERVE TARGETS RATE STABILIZATIONRESERVE 37067 38581 40115 41731 42983 44273 45601 46969 48378 o o o o o o o o o RESERVES MAXIMUM PLANT REPLACEMENT 8120 8526 RATE STABILIZATION RESERVE 49422 51414 CALAVERAS 0 0 8952 9400 9870 10363 10881 11425 11997 53486 55642 57311 5.9030 60801 62625 64504 0 "0 0 0 0 0 0 RES. AVAIL. (Over Minimum) RATE STABILIZATION RESERVE 4014 6808 7919 6885 8755 8729 6365 8018 7774 RES. AVAIL. (Over Tar.qet) RATE STABILIZATION RESERVE -8341 -6046 CALAVERAS 0 0 -5453 -70~6 -5573 -6029 -8836 -7639 -8,352 0 0 0 0 0 0 0 RES. AVAIL. (Over Maximum) RATE STABILIZATION RESERVE CALAVERAS -20697 -18899 -18825 -2(~36 -1~£01 -20786 -24036 -23295 -24478 0 0 0 0 0 0 0 0 0 EXCERPT FROM MARCH 3, 1996 UTILITIES ADVISORY COMMISSION MEETING 6.a. (3) Consideration of a Proposed Calaveras Reserve Policy Mr. Baldschun: Tom Habashi will join us for this item. His group did the stranded cost analysis. Your questions involving this part of the report are better answered by Tom or Jane Ratchye who did the number crunching. This is a proposal that is Palo Alto’s response to stranded costs under open access. Tom’s group has done an analysis of potential stranded costs, looking at all of our contracts. He has identified one that we need to take care of right we may identify down the line and come back to you with some proposals. We do not feel comfortable tonight saying that we.want to set aside funds or raise rates because of potential stranded costs that could happen, if this happens in the future. We do feel comfortable with the Calaveras project. The reason is that there is one paragraph in there that stands alone and is extremely significant. It is on Page 5, and states: ~Yet, even if the forecast proves totally in error and the City never incurs stranded costs, the Calaveras debt .service is a real obligation that regardless, requires funding through rates or reserves." There is nothing we can do to get around that, other than giving it our best guess. All of the experts in the world give their best guesses and are still wrong. So recognizing that forecasts typically are going to be incorrect, we know one thing for sure. The debt service is not going to go away, unless we sell the project. So Tom’s group has come up with some numbers and has come up with some realistic assumptions on market prices all the way to 2020. There is tremendous volatility with the model as you change those prices. The stranded costs will change significantly, as well. We are basing this proposal to set aside funds for the Calaveras project on what we call a base case. That is based on market prices that are not particularly !ow, not particularly high, but is our best guess. It turns out that a recommendation is to build up the Calaveras reserve to $35,712,000 at the end of 1998-99. We feel we will be in a position between where we are today with the Calaveras reserve balance and where we are projected over the next couple of years to attain the $35.7 million without raising rates for that purpose. That concludes my remarks, and Tom and I can answer questions. Chairman Johnston: I have several questions that should probably be answered by Tom, as they are in regard to the forecasting model. Before I get into it, I want to say that I support the proposed transfer of money to the Calaveras reserve. I think we need to do that. Randy, as you point out, regardless of what happens, that is money that will be needed for that debt service anyway. I believe we need to do that, so I support that. What I need to know a little more about to fee! a little more comfortable is the forecasting of the price of energy over the next 20 years. As you mentioned, the model here is very sensitive to those asstunptions. My biggest concern is that we have perhaps taken too optimistic a view in assigning a value to what we will get out of Calaveras in EXCERPT UAC:03/06/96 6.a.(3)Page 1 the future. If I understand the numbers, we are talking about a melded market value going from $22 now per megawatt hour to $80 in thirteen or fourteen years from now. That is almost a four-fold increase in a relatively short amount of time during a period when supposedly, we are moving to a more competitive environment, opening up markets which one would have thought would lead to a competitive energy market over the next time period. It is based on that assumption that you have come up with your Exhibit C that essentially shows that as we get far out in time here, the market value of the generation catches up with our cost fairly quickly. I know that no one has perfect insight into what is going to happen in the future. My concern is that while I assume you will update this from year to year, you are potentially painting a rosier picture than might really exist in choosing this as a market value. Maybe we need to make the transfer we are proposing now, which I support, and maybe we ought to plan on making a transfer again in the following year. With that, could you respond to why energy is going where it is going? Mr. Habashi: ! can respond to your first question. We have taken a study that was done by Henwood for NCPA, in fact, we have revised it somewhat to make it a little more conservative. Their estimate of capacity cost was higher than what we have and what you see in here. You are correct. We may be guarding the market price to four-fours (?) In less than 15 years or so, however, we need to take into account that the market price today is quite depressed. What is being sold on the market is not likely to be what the cost of new generation will be five years from now when the market dries up and you do not have any more surpluses. Any way that you look at it, due to the volatility of the market today, it is almost impossible to predict with any degree of certainty what the market price is likely to be. We think that what we have here is good as far as we are concerned today. I think it provides a reasonable basis for the conclusion that Randy came up with, however, as Randy indicated, over time, we will come back and revise those studies and do what we need to do at that time. My thinking is that three or four years from now, we need to go back and look at that forecast and do something with it, unless of course, we see a significant departure from our assumptions next year or the year after. Chairman Johnston: I may be reading the numbers wrong, but it appears to me as though there is something missing between the chart that you showed us indicating the market value of generation from Calaveras and how that raises about a four-fold increase over this same time period. Then, if you go later to Exhibit D that covers a projected budget going into the future, and you look at what we believe the City of Palo Alto sales are going to be and what our energy costs are going to be in that same time period, it does not look as though they match up. We have sales going from, say $64 million now to the year nine-ten(?), so they go from $63 million to $86 million. I know that the cost of power is only a part of what goes into that, but it is more than half of it, so I am concerned that if we think the market value of generation is going up that high, does that really tie in with the assumptions we EXCERPT UAC:03/06/96 6.a.(3)Page 2 are using in our budget models? Calaveras stranded cost analysis looked very explicitly at projected costs in this region, the so-called market clearing price, if you will, whereas our budget is based on our known contracts and on the current contracts, assuming we keep the current contracts and the known factors of escalation projecting out 20 years. It is not a real sophisticated forecasting technique, once you get past five years° I do not know if that responds to your question. Commissioner Grimsrud: I will defend you guys a little bit. I will follow up on what Tom said. I guess Palo Alto’s costs are a lot different from what the market is. The way the market is now, there is a tremendous amount of surplus capaCity. Hydro energy cost is low, capacity cost is almost zero. But as people start retiring units in this market and as loads grow, I think that surplus will eventually go away, but I am not sure of that. There could still be a surplus, but the marginal cost of capacity and energy is still going to be a lot higher than what the marginal cost is now because of the surplus capacity. I think the marginal cost of energy and capacity may be fairly similar to the stake unit we were talking about a few years ago for a combined cycle gas turbine ~unit that was 30 to 40 mils per kilowatt hour. I can foresee at some point in the future, several years from now, that there will be escalation in market prices, but it is very uncertain. My feeling is that maybe we ought to do some kind of uncertainty analysis, a DPL type of thing, a financial analysis with some statistical variation to figure it out. This is your best estimate, but maybe there ought to be a high and low kind of thing. Mr. Habashi: You have touched on a very good point, Paul. What we intend to do over the next couple of months is to do a stranded cost analysis and perhaps share it with you, not with the intent of making any recommendations as far as what we do about reserves otherwise. It would be more to give you a picture of what is likely to be our exposure, given the conservative assumption that Paul was talking about, the other side of the picture that you were just presenting. So we are likely to say that our stranded investments over the next so many years is likely to be between this number and that number, and growing or declining. Then we can draw from that whatever conclusion we want to draw. I will assume that we can probably update that study every year or every few years. From that, Randy can take over and figure out what he wants to do with the reserves in order to account for these stranded assets. Commissioner Grimsrud: A couple of years ago, I was complaining that the reserves were so high, but now, the competition is only going to increase over time, thus if we err, maybe we should err on the high side. These are things where if you did a probability distribution type of analysis similar to the way we did it in the IRP, then we could make choices like that. Do we want to take extra money out now and save it so that we minimize our riskfive EXCERPT UAC:03/06/96 6.a.(3)Page 3 or ten years from now? I think that would be worthwhile. Chairman Johnston: I would like to underscore what Paul says. I don’t think we are in a situation here with setting up Calaveras or just in general, the stranded cost reserves, of taking the best estimate, or the 50th percentile number. If you are too low, you may never get an opportunity to recover that and remain competitive. If you put more money away, maybe you did not need it all, and at least, it could go to pay off the debt you have. So I really support what Paul is saying. He is perhaps a better judge, in terms of the methodology, than I am, but it is important to realize here that we are not just shooting at a mean projected reserve. That exposes us quite severely on the down side. Whether we are at the 75th percentile or the 95th percentile, those kinds of things can be debated and you can decide where you want to be, but I don’t think you want to be at the 50th percentile. Mr. Baldschun: Everyone has their own comfort zone with forecasts. Clearly, some are more conservative than others. Taking the base case I feel makes the most sense and is the most defensible. If we took the worst case scenario, or even half way between the worst case and the base case, we would be going to the Council to raise electric rates. You are talking about taking money out of people’s pockets, so you really need to have a strong foundation and a strong forecast that you are comfortable with to justify using rate payer funds for this purpose. I completely agree that there is a chance that we could be in a situation that would be disadvantageous which would otherwise be the case if we were to build up this reserve. But you always have to base it on your best guess, your best forecast. In years past, we used to forecast our purchases on a conservative approach, and we found that that was producing the large surpluses. Now we do not forecast on a conservative approach. We use a base case, and we are coming closer all the time. Chairman Johnston: I have a real hard time agreeing with that. In the old days, when we had a monopoly which was not threatened at all, if we guessed too low, we could raise it the next year. If we guessed too high, we could lower it the next year, and we were free to do that. We are not moving into an era where there is a particular time window, and the down side.risk potentially is that we lose all of our customers. If we do not collect enough money from stranded costs and we are not competitive going out the back end of this process, you basically run the risk of losing your electric utility. So I don’t think you are in a situation where it is a matter of saying, we should use the base case because the base case has the highest probability of being closest to being accurate. I just don’t believe we are in that environment now. What happens if we are wrong? It is not a matter of simply saying, we will now raise the rates. At that point, we are making the argument that people are free to leave the system. Mr. Baldschun: I am not going to argue with you because I don’t think I can convince you, but again, it gets to how comfortable you are with the forecast. I will give you an example. The base case EXCERPT UAC:03/06/96 6.a.(3)Page 4 was $50 million in nominal .dollars stranded costs from 2000 to 2016. The worst case was $176 million and climbing. There is no end to it. It depends upon your assumptions. If electric prices bottom out and stay bottomed out for 15 or 20 years, it would be disastrous. If that is the scenario you want to build for and you want to raise customers" rates today on that scenario, I think it is going to be hard to sell. I feel that you have to use the most reasonable estimates that your staff has. In this case, it is Tom and NCPA and people that are supposedly experts in the business that have come up with their best guess. Chairman Johnston: It would be one thing if the best guess was within the regime where one has had good data in the past and one is using the same models to project into the future. We are really in an area where either you or Tom earlier tonight said, nobody really has a clue beyond five years. So it is not like you have a tried and true proven model that has worked over the years, and you are going to apply that model, and yes, you may be off a little here and there. We are really in uncharted waters beyond five years, and that is exactly the projection that is important here. Mr. Habashi: ! suggest that there is a possibility of a future scenario that will make this somewhat moot. If we keep our rates flat and we find ourselves in a year or two having sufficient money in reserves that will cover the 75th percentile that will get you into the comfort zone in which you want to be, Paul, maybe that is the scenario that will happen, and at that time, we will be all right. I think it is important that we go on, taking the numbers that we have now and revisit the issue perhaps next year. Chairman Johnston: Let me suggest another parallel approach. As I understood it, Tom, when you described the projected cost of value of energy or market value of Calaveras, that was based on a study done by NCPA. If that study is standing alone, then I am particularly nervous. If, on the other hand, there are perhaps a whole variety of studies that point in the same direction or might at least give us some idea of a scattering of people who claim to be the best guessers of the future we are talking about, maybe that would be helpful to see a bit more of. One NCPA study makes me feel even more nervous. Mr. Habashi: Let me ask Doug Boccignone to shed some more light on this question. Mr. Bocciqnone: You are bringing up a lot of good points about uncertainty. We have, in fact, already looked at the range that Randy was alluding to. There is a wide range of possible outcomes. Our low case scenario essentially looked at holding market prices relatively flat over the next 20 years and assumed that capaCity values do not go up. The base case assumed that over the next i0 years, there becomes a load resource balance and there is a significant increase in the value of capacity. The difference between those two scenarios was essentially doubling, so that our stranded costs, instead of needing $35 million, we would need EXCERPT UAC:03/06/96 6.a.(3)Page 5 $70 million in 1998. That gives you a little feel for the range. On the other hand, in our high market scenario, where we tried to do the 10-50-90 in the bands, a i0 percent chance that it will be lower than the low price and a i0 percent chance that it will be higher than the high price, I think the low price was maybe one- tenth, so it would have been on the order of three or four---I’m sorry. If the market prices are high, we might have $4 million in stranded costs associated with Calaveras. JOYCE IS GOING TO LET YOU FOLKS FIGURE OUT THIS CHANGE. It gives you a flavor for the range. We did not go out and poll a bunch of experts. I don’t think any such person exists at this point in time, but we did try to come up with a pretty wide range of potential outcomes. Mr. Habashi: Perhaps what we could do over the next few months before bringing you the study we are talking about is to go back to the market and get some more information. Perhaps that will help us to know the difference between the high and low somewhat, so we can all be a little more comfortable with the numbers that will come up. Chairman Johnston: That would be helpful for me. There is, in a sense, another way of really judging whether other people truly believe these estimates or not. You can look at the amount of time, depending upon what type of power generation you are building. It can take a considerable amount of time to bring new capacity to market. If other people really believe these numbers, it has gone up so fast that you might start seeing people starting the planning process for building those units. In the absence of that, you could make the argument, I suppose, that the units will not be built, and therefore, there will be a shortage, or you could make the argument that nobody is buying the numbers you are suggesting. I just feel that we are in a very tricky situation here, and I think we are doing the right thing for this year. We have to look at the window of opportunity we have to basically control our own rates. Right now, we are in a regime where we truly do control our own rates because of the fact that we are lower than the surrounding communities, etc. If we have additional costs that are justified, we are pretty much in full control. Once you get into the competitive market, we do not. We only control our rates to the extent that we are willing to lose customers at that stage, whereas now, we simply control our rates. So if you are going to have some bad news, the sooner, the better. I just don’t think we ought to look at a rosy scenario. I accept everything you have said, but it looks like it needs more study. Mr. Bocciqnone: To make one comment, in terms of our assumptions on the value of capacity in the base case, at the time Henwood did their study, they were assuming there would be a load resource balance in the region around 2002. Since that time, more current studies aresuggesting that it is perhaps as late as 2007 or even 2010, although people are now talking about shutting down nuclear units. That may move things up several years, but it is not going to be within the next three years. We assumed in this study that it would be around 2010. In between now and 2010, you would get sort of an escalation in capacity value slowly, thenincreasing EXCERPT UAC:03/06/96 6.a.(3)Page 6 quite rapidly until 2010. So we assumed that this was going to happen a lot further out in the future than some people are assuming. That then tends to be a little conservative and lead to a little higher number. You have a good point. There is a lot of uncertainty, and that makes a big difference in the outcome. Commissioner Grimsrud: I think we are all on the same wavelength. We need to take this uncertainty into account, and we should be given the opportunity to make judgments as to how we manage the rate structure rather than just taking the expected value, and that’s it. Maybe we manage the money going into the fund over the next five or ten years in some different manner than what is being proposed here. So I guess both of those things require some more feedback. Commissioner Eyer~: I have some questions. Exhibit A for the Calaveras hydro debt service shows Roseville’s share and Palo Alto’s share. The Roseville contract runs out in 2004 or 2005. thought they were paying all of the debt service on the contract we had with them. Are we paying the big end of it? I do not understand the chart. Mr. Bocciqnone: Of the fraction that we transferred to them, they started out paying, I believe, 75 percent of the debt service associated with that fraction, and that is climbing. That is why you see their amount climbing over the period between now and 2004. At that time, I00 percent of it goes back to us. Mr. Habashi: Right now, they do pay about 75 percent of the debt service. It will escalate to i00 percent of the debt service in 2000. From 2000 to 2004, they will pay the full cost of the project debt service, and then we get it back in 2005. Mr. Bocciqnone: The reason ours is the greater share is that we have retained ownership of the greater share of the project. Commissioner Eyerly: So over the period of time that they have had the contract, what percentage ~of the costs, roughly, over that period of time have we been liable for? Have they taken 75 percent for the past 15 years, or what? Mr. Habashi: Over the 15 years, we assumed 6.52 percent of the project. We had 22.92 percent, so I guess what they have is one- third or a little less than one-third of our share. For that, they started paying 50 percent of the debt service in 1990 plus i00 percent of O&M. Their payments for the debt service graduated by 5 percent every year. It would be very difficult, off the top of my head, to tell you precisely how much they paid versus how much we paid in terms of dollars over the 15-year period. Commissioner Eyer~Y: What percentage of our load did you say they took? Mr. Habashi: They took a little less than one-third of our allocation of the Calaveras project. Their percent was 6.52. Our EXCERPT UAC:03/06/96 6.a.(3)Page 7 total percent was 22.92, so I guess we were left with somewhere around 16 or 16-1/2 percent. Commissioner EHerly: The debt service is completed in 2024. Is that the end of the first phase of the contract with the Calaveras Water District? Mr. Habashi: Our license will expire in 2032. It is 50 years from the day we got it, which was back in 1982. Commissioner EHerly: So the first part of the contract is a 32- year life, and the second part of the contract that we have to work out with them is for an equal amount? Is it for 60 years or 70 years, or what? Do they have a license to operate for the first half of it? Mr. Habashi: I believe our contract with the county allows us to operate the project all the way to 2032. CoE~issioner E~erly: How many years would that be? Did you go on line when that contract started? Mr. Habashi: From the time we went on line, it will be 42 years. From the time we received the license from FERC, it will be 50 years. Commissioner EHerlH: That indicates what you say in your report, that our debt service is going to be up in 2024, and we will still have some time after that that we will have the license. Mr. Habashi: That is correct. Commissioner EHerlH: And then we have the opportunity for another 30 years or so? Mr. Habashi: We will have eight years after 2024. We will have eight years of license under the contract, and we can perhaps extend it beyond that a little more. For those eight years, we can all relax, because we will not have any debt service to pay anymore. Commissioner Eyerly: My ~recollection is that the contract was written in two equal segments. We are talking about the first one, and the second one, we have to negotiate with them, but it is of equal length to the first, according to my recollection of the contract. So we have something like a 30- or 35-year extension where we can work out pricing, etc., with them. Mr. Habashi: I would assume that we would have the first rights to negotiate a second license. Quite frankly, I do not know what will happen in 2032. A lot of things can happen, given what is taking place in the industry today. I would never want to guess beyond that. I would not want to guess beyond five years from now. Commissioner Eyerly:I wouldn’t want you to run any studies on it, EXCERPT UAC:03/06/96 6.a.(3)Page 8 but I think that is a viable part of the Calaveras project. Mr. Habashi: I agree with you, Fred. Those are going to be the gravy years, and I am not saying I look forward to them, because I expect to be retired by then. But certainly, those will be the good years for the City. Commissioner Eyerly: What Paul and Paul have brought out makes sense to me, that maybe we need a little more input and studies as to what we think the market value is going to be and the generation at Calaveras, trying to substantiate that. But as long as we have the ability to keep our rates very competitive, as we have now, it seems to me to be good thinking to be putting more money into the Calaveras reserve. That cuts down on the possibility that we might come up short. I do not see that, as long as our rates are competitive, there is any problem with that, other than the fact that Randy does not like his rates to go up and down too fast. It seems to me that we really need to think about continuing to put money into the Calaveras reserve until we feel we are on top of the stranded costs. Mr. Mrizek: What we have been trying to do here, as we all recognize, this year again our rate stabilization reserve is above maximum. We have a good amount of money. I think we all agree here that the best use of that surplus in the rate stabilization reserve is not to return it or lower rates at this time, but to put it into Calaveras. As Randy began his presentation, this is one analysis that was made, and there will be more in the future. If we see a need to increase Calaveras in the future based on additiona! studies, We would make a recommendation in future years for a possible rate increase prior to 2003 when we have to be at market base rates. What we are trying to accomplish this year is to not lower rates so that somebody might come along and say, you have a lot of money there, so let’s lower the rates now. We do not want to do that this year. We can always give the money back later if it is not needed. That is what we are trying to sell. We want to keep the money in reserve for Calaveras and the stranded investment. If it goes down and we see that we do not need as much in the stranded investment, we can always lower the rates later. Chairman Johnston: As a part of the CPUC decision to allow investor-owned utilities to recover stranded costs, are we going to see submittals from PG&E and Southern California Edison, detailing their stranded costs, which would not only involve their talking about their indebtedness but would also require them to make the same kinds of projections? Mr. Bocciqnone: Yes, in fact, the investor-owned utilities have already submitted their initial investments back in October or November, although they al! tended to use the same market price assumption. In fact, it was higher than the one we have been using. They will have to resubmit, given the actual restructuring decision that was submitted in December. I believe that will be August of this year. EXCERPT UAC:03/06/96 6.a.(3)Page 9 Chairman Johnston: So perhaps that might be something that would be helpful to us to see when they do that, to make a chart of your assumptions for energy and capacity. There are reasons why one might make different assumptions, but there would be some other data points that might be helpful. Mr. Bocciqnone: They are going to have a true-up methodology, as well, because they wil! have this moving target. Each year they will be cranking it up, so we will follow that methodology and the rationale for it. I suspect that they are going to assume a very, very low market price, at least during the 2000 to 2003 time frame. It is in their interest to build that number up as high as possible. The other mechanism that is out there is that the PUC is giving incentives to the investor-owned utilities to divest up to half of their thermal generation. So you will actually see some of that generation spun off in value. That will probably be the best indicator of the market value. I would surprised if we saw that happen within the next year or two. I believe it will be down the road. Commissioner Grimsrud: One thing I mentioned the other day when.we got together was a number that caught my eye in Exhibit B, the Calaveras fixed cost for 1996-97. It comes out to about 16 mils per kilowatt hour, which seems very high to me. I wondered what are the primary costs incurred in that 16 mills per kilowatt hour? Mr. Bocciqnone: After we got together, we looked at the 1995 current year budget. Off the top of my head, I think it was about one-quarter of the cost. Actually, in 1995, the budgeted amount was about 13 mils for an average water year. That included about 4 mils for administration and O&M, the maintenance of the facilities. Another large item was the allocated share of the control room operating costs. I believe that was a couple of mils. Those were the big chunks. The others were somewhat spread out. We could come back to you with a better answer. Commissioner Grimsrud: That would be interesting. It seems to me that with the market prices of whole units, the operating fixed and variable O&M of that same category, I always thought that one of the big advantages of hydro was that you just build it and let the water do its job. So that seems like a pretty high cost. Is the control room cost allocated over 50 years? How does that work? I suppose you have to keep on rebuilding them. Mr. Bocciqnone: It is also the staffing time. Commissioner Grimsrud: high. Okay.I was just curious.It seemed very Mr. Habashi: Probably, Paul, what you are really asking us to do is to look not only at the Calaveras O&M, but to perhaps look at all of the joint action agency expenses, whether it is NCPA or TANC. Both of them will have their budgets submitted to the NCPA EXCERPT UAC:03/06/96 6.a.(3)Page 10 and TANC Commissions in the next few months. When they are done, perhaps we can come back with a tabulation of what kinds of expenses we are looking at, whether it is for O&M for the projects or for A&G or what have you. Commissioner Grimsrud: To me, the net value of this project is impacted by O&M cost. If we could bring that down, that adds to its value. EXCERPT UAC:03/06/96 6.a.(3)Page 11 City of Palo Alto Utilities Advisory Commission Wednesday, March 6, 1996 City Council Conference Room THIS SUMMARY OF CONDENSED EXTRACTS FROM THE FULL MEETING MINUTES HAS THREE SECTIONS: POLICY ISSUES - A BRIEF STATEMENT OF ANY ITEMS THAT ARE BELIEVED TO NEED A POLICY DECISION OR GUIDANCE FROM THE CITY COUNCIL. KEY ISSUES -A BRIEF STATEMENT OF SIGNIFICANT ITEMS DISCUSSED; MINUTES HIGHLIGHTS - SHORT EXTRACTS FROM THE MEETING SHOWING THE GIST OF DISCUSSION, ALL MOTIONS AND VOTES, AND A NUMBER IN PARENTHESIS INDICATING THE PAGE OF THE FULL MINUTES WHERE MORE DETAILED INFORMATION ON THE SUBJECT MAY BE FOUND. POLICY ISSUES None. KEY ISSUES K-lo Consideration of a Proposed Calaveras Reserve Policy. Staff presented the UAC with information on a proposed financial policy that would establish a target for the Calaveras reserve and extend the life of the reserve. The reserve will reduce the need to raise the City’s retail electric rates in the future to offset potential stranded costs. This is a budget issue item in the FY 96-98 Proposed Budget. The UAC agrees with staff’s proposal and questioned if what was being proposed would provide enough funds to cover those stranded costs. Further review is planned during the UAC budget reviews. See 6.a. 250 Hamihon Avenue. Palo Aho. 94301 "a" 415.3292277 F.~C< 415.321.0651 Consent Calendar Unfinished Business Comparison of Electric Utility General Fund Transfers. Randy Baldschun discussed the question that is coming up among a lot of municipal utilities today: what is going to happen to General Fund transfers when customers start leaving the system in terms of buying power from other suppliers. For most cities, when a customer leaves the system, since the revenue is currently based on a bundled rate, the logical conclusion is that the transfer is going to go down for those cities. In the case of Palo Alto, because we use the utility enterprise methodology, the rate base is our net fixed assets in our distribution system. As customers bypassed us, in a hypothetical situation, we would continue to recover the transfer to the General Fund because it is based on the assets. Theoretically, we do not perceive that the transfer to the General Fund would necessarily be reduced if our customers bypassed us, except perhaps in two circumstances. One is a total bypass, of course, whether or not purchasing or we are not distributing power to them. In that case, the transfer would not be collected unless we implemented some special kind of rate or exit fee or whatever you want to call it. The second case is when enough customers leave the system and our power costs go down significantly. Chairman Johnston said it seems as though the rate payers ought to be in a situation of looking at capital improvement projects very critically, because not only do they have to pay to have it built out of their own rate base money, but then having paid for it, they have to pay the City an ongoing surcharge on that. So they get to pay for it twice. Mr. Baldschun said they pay for it once in terms of whatever the CIP is, and they pay an additional amount, based on the return of that. The rate making principle on the rate of return on investment is a practice that municipal utilities across the country use, and it is a practice that for municipal utilities commissions that regulate municipal utilities, it is the method that they use, too, the rate of return rate based. I think that from my study of the arguments, the one that makes the most sense to me is that this is a huge investment that is sitting there, and there is a foregone opportunity that the City is foregoing by not selling the system and the rate of return on taking that cash and investing it otherwise. Chairman Johnston said I would like to make a request that we get a similar chart for the gas and water utilities, because it is my understanding that, particularly with water utilities, there is a bigger variation. Our water utility has, as a percentage of its revenues, the highest transfer of all of our utilities. I think that if we are engaging in capital programs that are going to continually drive that higher, at some point, we ought to ask the question, "How high is it reasonable for that to go?" E~C~IVESUMM~Y Final UAC:03/06196 Page 2 Mr. Mrizek stated in the water utility, we have recognized that the ~ransfer to the General Fund has been increasing. We have had staff discussions on this and we will be telling, the council that over the next year, we will be analyzing the water fund and looking at all of the costs of the water, so that we can get a handle on what percentage of each expense is attributed to the operation of the water fund. For the gas utility, there are not too many utilities to compare us with. We could probably contact the American Public Gas Association and ask for some information. Commissioner Eyerly stated in the matter of transfers to the General Fund, I think we have to look at the fact that the City has made it possible for the residents to enjoy the benefits of a municipal utility. That utility, whether the electric, or whatever branch, is not trying to make a profit. It is trying to operate to give utilities at low rates to the residents. The City and the utility itself is certainly entitled to a profit on their sales. We do not take a profit. We transfer it to the General Fund, and that is the same way that a private corporation would work. The profits go to the stockholders. Chairman Johnston said, I absolutely agree. I think the City, as the owner of the utility, is entitled to the return. I do not question that at all, and I feel that is entirely proper. My concern is that the way we compute it is a way that particularly penalizes certain utilities, particularly the water utility, because they have a higher percentage of capital programs. I think the water utility is a good indication of why we ought to look at it, because as we have this program for replacing the infrastructure there, we already have a very high percentage transfer, and it is going to get higher. Mr. Mrizek said that one reason why staff wants to look at this over the first year of the two-year budget so we can report back to the council. Also, keep in mind that the transfer is a policy, a cap. In the water utility, we have had transfers far lower than this cap, especially in the drought when we had a zero transfer. Review of Utilities Reserves Mr. Baldschun presented an annual information report to let the Commission know how we ended the prior fiscal year. Consideration of a Proposed Calaveras Reserve Polic7 Mr. Baldschun said this is a proposal that is Palo Alto’s response to stranded costs under open access. Staff has done an analysis of potential stranded costs and has identified one that we need to take care of right away. That is the Calaveras Hydroelectric Project. Potentially, there could be others. We do not at this time want to set aside funds or raise rates because of potential stranded costs with the exception of the Calaveras project. The report states: "Yet, even if EXECUTIVE SUMMARY Final UAC:03/06/96 Page 3 the forecast proves totally in error and the City never incurs stranded costs, the Calaveras debt service is a real obligation that regardless, requires funding through rates or reserves." Staff has come up with some numbers and has come up with some realistic assumptions on market prices all the way to 2020. There is tremendous volatility with the model as you change those prices. The stranded costs will change significantly, as well. We are basing this proposal to set aside funds for the Calaveras project on what we call a base case. We feel we will be in a position between where we are today with the Calaveras reserve balance and where we are projected over the next couple of years to attain the $35.7 million without raising rates for that purpose. Chairman Johnston said I support the proposed transfer of money to the Calaveras reserve. Randy, as you point out, regardless of what happens, that is money that will be needed for that debt service anyway. I need to know a little more about the forecasting of the price of energy over the next 20 years. My biggest concern is that we have perhaps taken too optimistic a view in assigning a value to what we will get out of Calaveras in the future. My concern is that while I assume you will update this from year to year, you are potentially painting a rosier picture than might really exist in choosing this as a market value. Maybe we need to make the transfer we are proposing now, which I support, and maybe we ought to plan on making a transfer again in the following year. Mr. Habashi said any way that you look at it, due to the volatility of the market today, it is almost impossible to predict with any degree of certainty what the market price is likely to be. We think that what we have here is good as far as we are concerned today. It provides a reasonable basis for the conclusion that Randy came up with. Commissioner Grimsrud said the way the market is now, there is a tremendous amount of surplus capacity. Hydro energy cost is low, capacity cost is almost zero. But as people start retiring units in this market and as loads grow, I think that surplus will eventually go away. I can foresee at some point in the future that there will be escalation in market prices, but it is very uncertain. Maybe we ought to do some kind of uncertainty analysis. This is your best estimate, but maybe there ought to be a high and low kind of thing. A couple of years ago, I was complaining that the reserves were so high, but now, the competition is only going to increase over time, thus if we err, maybe we should err on the high side. Do we want to take extra money out now and save it so that we minimize our risk five or ten years from now? I think that would be worthwhile. Chairman Johnston I would like to underscore what Paul says. I don’t think we are in a situation here with setting up Calaveras or just in general, the stranded cost reserves, of taking the best estimate, or the 50th percentile number. Mr. Ba!dschun said taking the base case I feel makes the most sense and is the most defensible. If we took the worst case scenario, or even half way between the worst case and the base case, we would be going to the council to raise electric rates. You are talking about taking money EXECUTIVE SUMMARY Final UAC:03/06/96 Page 4 out of people’s pockets, so you really need to have a strong foundation and a strong forecast. In years past, we used to forecast our purchases on a conservative approach, and we found that that was producing the large surpluses. Now we do not forecast on a conservative approach. We use a base case. Chairman Johnston said in the old days, when we had a monopoly which was not threatened at all, if we guessed too low, we could raise it the next year. If we guessed too high, we could lower it the next year. We are not moving into an era where there is a particular time window. If we do not collect enough money from stranded costs and we are not competitive going out the back end of this process, you basically run the risk of losing your electric utility. Mr. Baldschun said it gets to how comfortable you are with the forecast. I will-give you an example. The base case was $50 million in nominal dollars stranded costs from 2000 to 2016. The worst case was $176 million and climbing. It depends upon your assumptions. I feel that you have to use the most reasonable estimates that your staff has. Chairman Johnston said it is not like you have a tried and true proven model that has worked over the years, and you are going to apply that model, and yes, you may be off a little here and there. We are really in uncharted waters beyond five years, and that is exactly the projection that is important here. Mr. Boccignone said we have already looked at a wide range of possible outcomes. Our low case scenario essentially looked at holding market prices relatively flat over the next 20 years and assumed that capacity values do not go up. The base case assumed that over the next i0 years, there becomes a load resource balance and there is a significant increase in the value of capacity. The difference between those two scenarios was essentially doubling, so that our stranded costs, instead of needing $35 million, we would need $70 million in 1998. Onthe other hand, in our high market scenario, we might have $4 million in stranded costs associated with Calaveras. We did not go out and poll a bunch of experts. I don’t think any such person exists at this point in time° Commissioner Eyerly said what Paul and Paul have brought out makes sense to me, that maybe we need a little more input and studies as to what we think the market value is going to be and the generation at Calaveras, trying to substantiate that. But as long as we have the ability to keep our rates very competitive, as we have now, it seams to me to be good thinking to be putting more money into the Calaveras reserve. Mr. Mrizek said I think we all agree here that the best use of the surplus in the rate stabilization reserve is not to return it or lower rates at this time, but to put it into Calaveras. As Randy began his presentation, this is one analysis that was made, and there will be more in the future. If we see a need to increase Calaveras in the future based on additional studies, we would make a recommendation in future years for a possible rate increase prior to 2003 when we have to be at market base rates. EXECUTIVE SUMMARY Final UAC:03/06/96 Page 5 New Business Information Report: Temporar~ Western CRD Reduction Mr. Boccignone presented a summary of the issue and said in January we noted that we might need to make some decisions more quickly than we could getting it on the meeting agendas. At that time you designated Commissioners Eyerly and Grimsrud to meet with us. Commissioner Grimsrud said I would like to say that I support this. You have covered all the bases on it. It looks like a win/win situation for us and for some other folks. So I endorse it. Commissioner Eyerly said I second that, Paul. Chairman Johnston said I appreciate staff’s working with Paul and Fred in gettingthis done in a timely manner. I know that as time goes on and we must respond faster and faster, we will have to get more creative about how we work together. I was glad to see that this worked very well. All the bases seem to be covered, and it looks like a good agreement. It tends to set the stage in terms of relying more on the spot market in starting to work that process regarding what procedures we have in place for buying and trading. Information Report: Utilities Lease of General Fund Properties Commissioner Eyerly said staff has done a good job on getting the rent lowered on the properties they use and in being realistic about what the utilities are charged for the use of those properties. Chairman Johnston said we agreed with some of what was done, but not with everything that was done. I would certainly agree that when the City owns property, it is entitled to a return on their investment through the rent, but what this report reaffirms to me is that the arrangement is a better arrangement for the City than it is for the utility. I feel it would be better for the utility to own the property. Mr. Mrizek said what we are saying is that it would have an adverse effect on the General Fund. Being a department of the City, we recognize that adverse effect. I don’t know if the General Fund would be interested in selling existing properties, but for properties in the future that we may need, we would certainly want to take that action. Commissioner Grimsrud said going along wi~h Fred, we are at least taking a step in the right direction. It is probably very hard, just like in a lot of these areas, to make it appear as a business type decision. We are a part of the City, and what we need to do is to be fair and equitable. To me, 10% return on equity is not an outrageous rate, as long as this asset is appropriate. I think the rent is going in the right direction, and we ought to review it periodically to ensure that it is a fair price. Mr. Mrizek said we have that policy and will continue to assess the properties on a timely basis. ADJOURNMENT: The meeting was adjourned at ii p.m. EXECUTIVE SUMMARY Final UAC:03/06/96 Page 6