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Board of Directors

KIRKWOOD MEADOWS PUBLIC UTILITY DISTRICT P.O. Box 247, Kirkwood, CA 95646

Telephone (209) 258-4444

REGULAR BOARD MEETING MINUTES

Saturday, November 14, 2015 Robert Ende, Vice President BOARD MEMBERS Robert Epstein, Treasurer Peter Dornbrook, Secretary Standish O’Grady, President Eric Richert, Assistant Secretary

1. CALL TO ORDER President O’Grady President O’Grady called the regular meeting to order at 8:03am.

2. ANNOUNCEMENTS Manager Sharp General Manager Michael Sharp stated that this meeting is being fed live over the internet and that the public can view this meeting by going to our website, www.kmpud.com and following the appropriate link. If the public would like to make a comment they may send an email to [email protected] and the Board will respond. Director Epstein is participating remotely via teleconference; hence all voting must be done by Voice Vote. Members of the public should identify yourselves when making comments.

3. ROLL CALL Board of Directors present: President O’Grady, Directors Dornbrook, Richert and Ende. Participating remotely via teleconference: Director Epstein. Staff present: Manager Sharp, Rick Ansel, Brandi Benson, Kelly McBride and Sandy McKay. Others present: George Stahl (Kirkwood Property Services), and community members Geoff Smith and Judy Flinn. Community member Jack Longinotti participated via teleconference at Director Epstein’s location.

4. COMMENTS FROM THE AUDIENCE

None.

5. CONSENT CALENDAR Moved Richert / Second Ende / Richert Yes / O’Grady Yes / Ende Yes / Dornbrook Yes / Epstein Yes to approve the Consent Calendar as presented.

a. Regular Board Meeting Minutes: October 10, 2015 Approved October 10, 2015 Minutes

b. Pay Schedule

Approved Pay Schedule to conform to the requirements of the Government Code and CCR as per CalPERS Audit results.

c. Clerk of the Board

Approved appointment of Sandy McKay to serve as Clerk of the Board.

d. Consent for Claims Approved current Consent for Claims.

e. Receivables / Shut Offs

Reviewed current Receivables/Shut Offs report.

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http://www.kmpud.com/

mailto:[email protected]

REGULAR BOARD MEETING MINUTES – November 14, 2015 Page 2

6. CONSENT ITEMS BROUGHT FORWARD FOR SEPARATE DISCUSSION / ACTION

None.

7. ITEMS FOR BOARD ACTION

a. Discussion and Possible Action Regarding the District’s Financials. Manager Sharp and Accounting Manager McBride Lead: Finance Committee Manager Sharp announced the District has now added Annotations to its Financials, in addition to converting to a fully digital Packet. All Committee and Board Packets are now pdf’s where sections can be searched, highlighted or bookmarked. Accounting Manager McBride presented the September Financials, October Forecast and Cash Water Fall, and answered questions from the Board. Staff will revise the presentation of the current month’s preliminary financials.

b. Presentation and Discussion Regarding the Final Report of Independent Auditors and

Financial Statements with Supplemental Information, Related Letter and Communication of Internal Control Related Matters. Manager Sharp and Accounting Manager McBride Lead: Finance Committee Manager Sharp reported that Moss Adams presented the final results of the 2014-2015 Audit to the Finance Committee, and discussed deficiencies separately with Committee members only. Director Epstein noted overall it was a clean audit and is pleased with the results. One exception was new rules for reporting the District’s Unfunded Retirement Liability, called GASB 68, which caused delays in the completion of the audit and added an expense of approximately $2,500. Included in the packet is the Moss Adams presentation. The Auditors found one significant deficiency regarding PG&E’s final bill for the Out Valley project of $2.2M. This invoice has not been received; the Board was informed of this pending payment but the Auditors felt an estimate should have been booked in fiscal year 2015, which has now been done. The Audit contains several recommendations on the review process, and Capital Asset and Inventory Policies, which Staff are addressing. Manager Sharp credited Kelly McBride for her responsiveness to questions raised by Moss Adams. An explanation of the new sections on the Balance Sheet relating to the District’s Unfunded Pension Liability and Side Fund will be placed on a future agenda.

c. Discussion and Possible Action Regarding the District’s Investigation to Complete a Rate

Study for all Enterprise Services. Manager Sharp Lead: Finance Committee Manager Sharp reported that in accordance with Regulation 610.01, the District collects usage data each year in order to establish Water and Wastewater base rates. Base rates for commercial accounts are determined by taking an account’s average monthly water consumption over a three-year period and dividing it by the average annual water consumption for a single family dwelling, currently 640 gallons. This sum, multiplied by the single family base rate, equates to the commercial account base rate for Water and Wastewater. This calculation has been completed for all commercial accounts. Annual review and adjustment keep the rates up-to-date based on usage changes; i.e. Red Cliffs Lodge, which no longer operates as a main kitchen, in addition to managing conservation efforts and changes in business volume. Conversely, Electric and Propane base rates are charged by the meter, so that large commercial users pay the same base rate as a residential unit. Staff will continue to follow District policy on adjusting commercial base rates according to usage patterns. It should be noted that base rates are intended to cover the District’s fixed expenses, such as Debt Service and G&A, while Variable expenses are covered through usage charges. Director Richert questioned the fairness of everyone paying the same base rate, established to cover debt service, regardless of very little or large commercial consumption. Staff are focusing on three areas: 1. Calculating fixed expenses to set a potential level for base rates by enterprise fund (water,

wastewater, electric and propane);

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2. Working with Director Epstein to collect annual usage data and establish appropriate Equivalent Dwelling Units (EDU’s) for all commercial accounts; and

3. Updating knowledge of how other public utility districts establish base rates. Manager Sharp will continue to update the Finance Committee and Board on this topic.

d. Discussion and Possible Action Regarding On-Going Maintenance Associated with the Out

Valley Power Line Project. Manager Sharp Manager Sharp reported that on October 26 the District granted PG&E a clearance (outage) on the Out Valley line while they performed routine maintenance and testing on their 115kV line. The Kirkwood valley was supplied electric power through the Powerhouse until October 28. The District took advantage of this clearance by testing several systems and performing work which would be unsafe to complete during live operations. The Powerhouse generator controls were updated and tested with the goal of ensuring a seamless transition between grid and generator power, and after uploading some updated programing, Staff are now able to remotely close the 34.5kV Breaker at KM Green. Under a future similar testing scenario, or when a confirmed fault has occurred on the PG&E 115kV line, it will not be necessary to drive to KM Green to close this Breaker. Staff also pumped water out of the remaining electrical vaults prior to the start of winter. i. RCI Update on Caltrans Claim Associated with Costs Incurred in Relation to the Underground

Portion of the Out Valley Project. RCI has begun work on the Caltrans Claim. The Board approved filing a claim for a cost not to exceed $5,300 for this $377,000 claim related to the District having to realign the Out Valley Power Line into the roadway due to snow pole installation safety concerns.

ii. Underground Revegetation Update. Recent inspections have shown the reseeding to be doing much better than earlier in the year. Monitoring will continue next summer to identify areas of concern, if any.

e. General Update and Possible Action Regarding Meetings with PG&E and the Planning Phase

of the Potential Switch Station Project. Manager Sharp Manager Sharp reported that the District continues to pursue a discussion with PG&E on remaining issues with the Interconnection Agreement. The District’s concerns are related to the Cost of Ownership charge for the Substation work done at Tiger Creek and Salt Springs, which was completed by PG&E on the District’s behalf, and the costs and need for building a Switch Station including alternatives to its construction. The District has communicated these concerns and proposed alternatives to PG&E, who have confirmed receipt of our communication and are holding an internal meeting to determine direction. The District hopes to schedule a meeting with PG&E before the end of the year and reach consensus on this matter.

7.e.a. Discussion and Possible Action on Refinancing USDA Rural Utility Services “B8” Loan Draw #8 ($800,000, Maturity Date 1/2/2018), Draw #9 ($800,000, Maturity Date 12/31/2018) and Draw #10 ($800,000, Maturity Date 12/31/2019) to 30-Year Term Loans. Manager Sharp

Lead: Finance Committee Manager Sharp reported that the Finance Committee has been working with financial adviser Randy Finken on debt management strategies. Randy completed a review of the District’s debt structure and suggested refinancing several RUS loan draws to even out the future repayment schedule, as well as to take advantage of the current low interest rates. RUS loans can be refinanced at their maturity date without cost. Before maturity, the District would either need to pay the difference in the interest rate, or would receive a credit assuming current market rates are lower at the time of refinance. The 10- and 30-Year US Treasury Rates have fallen since 2010, making it a favorable time to consider maturity extensions. Manager Sharp highlighted the draws with shorter term maturities, such as Draws 8, 9, and 10. With the decline in the interest rates the District would receive a small premium for refinancing Draws 8 and 9. If the loans cannot be paid off at their maturity, the District would need to refinance at that time at potentially higher rates. Should the Board elect to refinance now and Kirkwood has a more traditional snow year, excess cash could either be placed into an interest bearing account

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to pay off a future loan, or refunded back to the customers in December of that year based on kWh consumption. After some discussion, it was Staff’s recommendation to complete an analysis of three projected interest rates with Randy Finken and Howard Barnes to determine the merits of refinancing Draws 8, 9 and possibly 10. Manager Sharp noted that RUS takes 10 days to process a refinance request, and a Federal Reserve meeting scheduled December 16 will consider a rate hike, so a request to RUS would need to be submitted by the end of this month. Moved Richert / Second Ende / Richert Yes / O’Grady Yes / Ende Yes / Dornbrook Yes / Epstein Yes to refinance Draws 8 and 9, and possibly Draw 10 subject to the approval of President O’Grady and Treasurer Epstein based on results of an interest rate study.

f. Discussion and Possible Action Regarding Electric/Propane Usage and Meter Billing Issues

at Several Locations Including the Following: Manager Sharp and Electric/Propane Manager

Benson

i. Mountain Club

ii. Snowmaking Compressor iii. The Meadows Homeowners Association

iv. Recreation Complex

v. Wastewater Treatment Plant vi. Timber Creek Retail

Lead: Operations/ Capital Committee

Manager Sharp reported that the Operations/Capital Projects Committee has been leading the effort to have Staff test all commercial electric and propane meters for accuracy, after finding reporting errors at several locations, noted above. Staff have been directed to formulate a plan to check the accuracy and wiring of all commercial meters, in addition to checking the wiring on residential meters, within the next year. In addition, Staff will research back-charging the Recreation Center for previous usage billed at the irrigation rate, and Staff will continue to follow up on meter and billing issues as reported in accordance with District policy. District Staff also discovered that Mountain Utilities had installed a residential propane meter at the Timber Creek tents; after replacing the meter with the proper commercial size, gas flows are now normal.

g. Presentation and Possible Action Regarding the Annual Review of the District’s Electric

Power Purchase Hedging Strategy and Possible Future Direction. Manager Sharp/ Electric/Propane Manager Benson Lead: Finance Committee Electric/Propane Manager Benson reported that Staff have compared the District’s costs to purchase power from Shell North America over the last ten months using a hedging strategy versus current market price. The District paid $56,000 more during this 10-month period than if it had purchased the power using the Day Ahead Market (DAM), notwithstanding the benefits of a guaranteed rate. The price of natural gas has fallen significantly over the last several years to about $4 (per MMBTU); it was $12 ten years ago. The Board directed Staff to continue to monitor costs and to work with the Finance Committee on electric power purchase hedging strategies.

h. Discussion and Possible Action Regarding the District’s and Vail’s Ongoing Efforts to Resolve Electric Harmonics Issues in the Kirkwood Valley. Manager Sharp and Electric/Propane Manager Benson Lead: Operations/ Capital Committee Manager Sharp reported that he and Dave Rightley have met with Vail Resort’s engineers to discuss ways and means to resolve the harmonics produced from the chairlifts that exceed District standards.

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Staff will continue to work on a harmonics resolution plan with Vail Resorts, including the possibility of installing filters on Chairs 4, 5 and 11.

i. Discussion and Possible Action Related to District’s Research and Efforts to Improve the

Efficiencies and Minimize the Losses of Each Department as Measured in Performance Reporting. Electric/Propane Manager Benson Lead: Operations/ Capital Committee Electric/Propane Manager Benson provided an update on Performance Reporting for Electric, Propane, Water and Wastewater for the four-month period ending October 31, 2015, noting the numbers are better than expected versus last year. Electric line losses on the distribution system were measured at 6.3% Commercial; 1.7% Lifts, and 2.7% Residential. After reviewing the numbers, the Board directed Staff to: 1. Concentrate on electric system losses. 2. Estimate the Backside electric line losses and include in the Performance Report. 3. Obtain a proposal for a Propane Master Meter to the Board.

j. Discussion and Possible Approval of Request by Alpine County Behavioral Health Services

to Use the Community Services Building for Community Yoga Classes. Manager Sharp

The District received a request from Alpine County to hold free Yoga classes at the Community Services Building. Currently there are staff members and homeowners who participate twice weekly on Tuesdays and Wednesday evenings at venues including Red Cliffs Lodge and Sun Meadows 3-4. Alpine County will provide a release of liability and make sure the room is properly reset when done. Staff recommends Board approval as this building is intended for community service use, and yoga provides a healthy option for those living in Kirkwood. Moved O’Grady / Second Richert / O’Grady Yes / Ende Yes / Richert Yes / Dornbrook Yes / Epstein Yes to allow Alpine County use of the Community Services Building to conduct yoga classes subject to receipt of a release of liability, and provided the room is returned to its original set up.

k. Discussion and Possible Approval of Resolution of the Board of Directors of the Kirkwood

Meadows Public Utility District Honoring Director Robert Ende for Years of Distinguished

Service to the Kirkwood Community. Manager Sharp Deferred to end of meeting.

l. Discussion and Possible Approval of a Proposal to Replace the Boiler System at the Vehicle Maintenance Shop for a Cost Not to Exceed $11,500. Assistant Manager, Operations Ansel Lead: Operations/ Capital Committee Assistant Manager Ansel reported the heating system has failed in the Vehicle Maintenance Shop. Since the building’s completion in 2006, the primary source of heat has been supplied through a radiant floor heating system using propane for the heat exchanger/boiler system. It has been determined that the boiler component within the unit needs to be either meticulously cleaned (labor intensive), or replaced. Because of the significant expense to replace the boiler (estimates ranged from $7,000 - $17,000), Staff is recommending to perform the cleaning in-house to restore the hydronic system; in the meantime several electric heaters are being used in this 60x80 foot area.

m. Presentation and Possible Action Regarding the 90-Day Review of the Revised Kirkwood

Volunteer Fire Department’s On-Call System and Review of Recommendations from Staff. Assistant Manager, Operations Ansel Lead: Operations/ Capital Committee As previously recommended by the Personnel Committee and approved by the Board last July, the District revised the Fire Department’s On-Call Policy due to low staffing levels, conditional upon a 90-day operational and financial update. Assistant Manager Ansel reported that the On Call System has been working well, training on-call Staff members from Electric, Propane and Water to support

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the fire department volunteers responding to fire calls. Two areas of concern have been noted: (1) the increased responsibility for the On-Call Officer during a call, and (2) the increased payroll cost for using the District’s on-call staff. With the added responsibility for the On-Call Officer, it is Staff’s recommendation to increase the existing fire department On-Call pay by 50% per shift, from $25.00 to $37.50 effective November 1st. Regarding the increased payroll costs, Staff anticipates a financial impact of approximately $3,500 to $4,000 during the winter months and estimates an annual increase in payroll of $8,000 to $10,000. Staff will continue to research funding options including a method of charging visitors to the Valley, and will pursue a Cal Fire grant. Staff will continue to provide the Personnel Committee and Board with regular updates on fire department staffing levels and financial impacts of the new On-Call Policy. Moved Dornbrook / Second Richert / Dornbrook Yes / O’Grady Yes / Richert Yes / Ende Yes / Epstein Yes to continue with the revised On-Call System at an estimated annual cost increase of $8,000 to $10,000.

Deferred Agenda Item 7.k: Discussion and Possible Approval of Resolution of the Board of Directors of the Kirkwood Meadows Public Utility District Honoring Director Robert Ende for Years of Distinguished Service to the Kirkwood Community.

Director Ende has fulfilled a 4-year term serving as Board Member for Seat #1 at the District. President O’Grady read Resolution 15-07, acknowledging Bob Ende for his many years of public service to the District and Kirkwood community as a Board Member and Chairman of the Planning Committee, and detailing the accomplishments made during his tenure. District Staff and Board members wish him well in his future endeavors. Geoff Smith, currently a member of the Planning Committee, will be sworn in at the next Board meeting to fill Bob Ende’s vacant seat.

Moved Richert / Second Dornbrook / Richert Yes / O’Grady Yes / Dornbrook Yes / Epstein Yes / Ende Abstain to approve Resolution 15-07 acknowledging Director Ende’s contributions and years of service to the District and Kirkwood Community.

8. GENERAL MANAGER REPORT

a. County Discussions. The Planning Committee has begun a dialogue with County Supervisors Terry

Woodrow from Alpine and Lynn Morgan from Amador to address three areas of concern: i. Specific Plan Mitigation Measures and how the District may be able to assist the Counties

with monitoring requirements; ii. Employee Housing and how the Community can come together to fix a broken system

and revise the existing Ordinance as contained in the Specific Plan; and iii. Request County assistance in identifying funding sources to help staff the Fire

Department and allow for potential growth in the Valley.

b. New Customer Packet. An informational/welcome packet has been developed by the Planning Committee as a means to introduce new customers to Kirkwood by providing them with information about the District, Resort and other services offered in Kirkwood and who’s responsible for what, and a Valley map to help them get oriented. The packet has gone out to six new customers with positive feedback; all new customers are signing up for the on line services.

c. Water/Wastewater. Well 4/5 Aquifer levels are doing well, above 170 feet above the pumps. The WWTP Equipment Layout issues are resolved, and the two problems noted in the packet have been repaired.

d. Power Line to Chairs 2, 3 and 4. Last month a Vail Resort’s grading crew uncovered a major power

line below Chair 11. District Staff were called in and upon inspection found it to be the line feeding Chairs 2, 3 and 4. Staff marked it out and located the vault where it terminates; in the event of a problem on the Backside, Staff will be able to quickly isolate it. Estimated to be in place since the

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early 1980’s, the District did not acquire this line as part of its asset purchase agreement with Mountain Utilities, but does own the associated transformers and other equipment. Staff will be working with Vail Resorts to mark out additional sections of this old underground line, eventually leading all the way to Chair 4. Electric/Propane Manager Benson will research the meter where the line begins and ends. Part of this accounts for the losses in the distribution system as outlined in Performance Reporting each month.

e. Holiday Party. The District’s annual holiday party is set for Friday, December 11th after the next

Board Meeting.

9. STANDING COMMITTEE REPORTS a. Finance. Chairman Epstein stated everything has previously been addressed including results of

the audit and any possible changes in debt structure. b. Planning. Chairman Ende reported the Committee is re-energizing its efforts to obtain a grant for

an additional water tank; cross-checking historical, current and proposed parking numbers; engaging County supervisors with concerns previously described herein; and conducted an annual review of the Committee’s Charter. The next meeting of this Committee is scheduled in January.

c. Operations/Capital. Chairman Dornbrook stated he had nothing to add at this time; the next meeting of the Committee is scheduled in January.

d. Personnel. Chairman O’Grady reported there was no meeting in November. President O’Grady noted that annual reviews of the Finance, Operations and Personnel Committee Charters are due and requested this be an agenda item on each of the Committee meetings in January. Director Richert noted that reviews of Committee Charters should address not only achievements but also whether participation within the Committee is engaging to its members.

10. GENERAL DISCUSSION Opportunity for Board Members to Ask Questions for Clarification, Provide

Information to Staff, Committee Updates, Request Staff to Report Back on a Matter, or to Direct Staff to Place a Matter on a Subsequent Agenda.

Manager Sharp read an email received from a community member asking what procedures are in place in the event of an emergency evacuation in Kirkwood. Manager Sharp responded that there is a contingency plan in that needs to be reviewed and a possible rehearsal for this type of event may be scheduled at a later date. Director Richert recommended the Operations/Capital Committee address this subject and review communications and involvement with various agencies, along with direct contact with the District’s customers.

11. ADJOURNMENT (The next Special Board Meeting is Friday, December 11, 2015 at 1:00 p.m.) There being no further business, the meeting was adjourned at 10:19 am.

__________________________________ Peter Dornbrook, Board Secretary Kirkwood Meadows Public Utility District

Sandy McKay, Clerk of the Board Kirkwood Meadows Public Utility District

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BOARD CONSENT CALENDAR ITEM #B

TO: Board of Directors FROM: Michael Sharp MEETING DATE: December 11, 2015 SUBJECT: Review and Possible Approval of Revisions to

Employee Handbook BACKGROUND The Employee Handbook was last revised in October 2015 to reflect changes in Sick Pay for temporary/seasonal employees.

DISCUSSION In order to keep the Employee Handbook up to date, several revisions are recommended, including:

1. The “workday” has been defined as a 24-hour period beginning at 12:01 a.m. each day.

2. Employee Exercise Program. Additional language has been added to clarify this policy.

3. Exempt Employees. Several positions have been added to the list of Exempt Employees.

4. The KVFD On-Call Policy has been revised to reflect the increased pay rate for a KVFD officer to $37.50 per shift.

REQUESTED BOARD ACTION It is Staff’s recommendation that the Board approve the revisions as noted above and as provided for in the Employee Handbook dated December 2015.

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November 2015

EMPLOYEE EXERCISE BREAK POLICY 2015-2016 Season

The District recognizes that exercise breaks are a terrific benefit for its employees during the winter season, and employees recognize that this benefit is a privilege that can be withdrawn at any time. The rules are as follows:

1. Employees who wish to take advantage of exercise breaks during their normal working hours must first complete an “Employee Exercise Program Request” form and submit to their manager and the General Manager for approval. This should be as consistent as possible including the days of the week and the length of the break.

2. District needs and priorities come first. This may prevent an employee from

being able to take an exercise break that was planned and previously approved.

3. With your Supervisor/General Manager approval, employees are allowed to

take a one-hour to two-hour break. Instead of taking your morning and afternoon 10-minute breaks, you may be able to combine your 10-minute breaks with your 30-minute lunch for a 1-hour credit. The second half-hour-to 1-hour of the break must be made up at the end of your normal shift.

4. Flexibility is required; employees may need to stagger their breaks to ensure

adequate coverage, or a last-minute request by your supervisor to delay or cancel your planned break may occur.

5. Employees should plan their exercise breaks around current and forecasted

Resort business volume and weather conditions.

6. Employees may be required to carry a cell phone and stay within coverage area during these extended exercise breaks.

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Employee Exercise Program Request

Employee: _______ ______ Date: ______________ The District encourages exercise and a healthy lifestyle. If your supervisor feels that it will fit into your schedule and workload requirements, you may sign up for the District’s Employee Exercise Program. Instead of taking your morning and afternoon 10-minute breaks, you may combine your breaks with your 30-minute lunch and take an hour break to exercise, and any additional time in excess of one hour is to be made up at the end of your normal shift. PLEASE NOTE: The Exercise Program dates and times that you request must remain consistent.

Day

Start of Day (Time)

Start of Break

End of Break

End of Day (Time)

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Describe Exercise Program ____________ Date: Employee Signature Approved By: _________________________ Effective Date: ________________ ___ Approved by General Manager: Date: __________________

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-1- 6985\R060506rps

RESOLUTION NO. 15-08

A RESOLUTION OF THE BOARD OF DIRECTORS

OF THE KIRKWOOD MEADOWS PUBLIC UTILITY DISTRICT

ADOPTING REVISED EMPLOYEE HANDBOOK

WHEREAS, District Ordinance No. 08-01 adopted a Kirkwood Meadows Public

Utility District Employee Handbook and allows the District Board of Directors to amend

this document from time to time by resolution; and,

WHEREAS, the Board desires to adopt a revised and updated Employee Handbook

to incorporate revised and additional policies and procedures.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Kirkwood

Meadows Public Utility District that the Kirkwood Meadows Public Utility District

Employee Handbook (version dated December 2015) attached hereto is hereby approved

and adopted, effective December 1, 2015.

PASSED AND ADOPTED by the Board of Directors of the Kirkwood Meadows

Public Utility District on this 11th day of December, 2015 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

By: ________________________________

Standish O’Grady, President

Kirkwood Meadows Public Utility

Attest:

______________________________

Peter Dornbrook, Secretary

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STANDING / BOARD COMMITTEES DECEMBER 2015 (EXISTING)

COMMITTEE BOARD MEMBERS COMMUNITY MEMBERS 3-YEAR TERM EXPIRES FINANCE Bob Epstein, Chair Mark Duval December 2015 Standish O’Grady Allan Sapp December 2015 Casey Blann December 2015 OPERATIONS/CAPITAL Peter Dornbrook, Chair Caroline Scott December 2016 Eric Richert Gary Gallaher December 2016 Howard Hoffman December 2016 PLANNING Bob Ende, Chair Chery Stern August 2018 Eric Richert Nancy Trevett May 2017 Open PERSONNEL Standish O’Grady, Chair None Eric Richert KVFD SUMMER FESTIVAL Rick Ansel Anne O’Grady Caroline Scott Cheryl Stern Sandy Goldberg Nancy Trevett Melene Smith Bernie Benz

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Kirkwood Meadows Public Utility District

GASB PENSION STANDARDS OVERVIEW

Olga A. Darlington, CPA

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GASB PENSION ACCOUNTING – OVERVIEWGASB Statement 68 – Accounting and Financial Reporting for Pensions, effective for reporting periods beginning after June 15, 2014 (entities with June 30, 2015 year ends)

• One of the most significant changes is the requirement for governments to recognize a net pension liability (or asset) in their financial statements. o In the past only a disclosure of pension obligation was required in the notes to

the financial statements.

• Liability is calculated as the difference between the total pension liability and the value of pension plan assets available to pay pension benefits.

• Change from previous guidance - Accounting-based versus funding-based reporting.

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3

TOTAL PENSION LIABILITY (TPL): ILLUSTRATION

4025 8062

D I S C O U N T

P R O J E C T B E N E F I T S

P R E S E N T V A L U E

A T T R I B U T I O N

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4

NET PENSION LIABILITY (NPL): MEASUREMENT INPUT CONSIDERATIONS Projecting benefit payments

Current active and inactive employees

Includes expectations of salary changes, service credits, automatic postemployment benefit changes (COLAs), ad hoc postemployment benefit changes

Discount Rate The long term expected rate of return on Plan investments to the extent

that current expected future Plan net position available for pension benefits are projected to be sufficient to make benefit payments

A high-quality 20-year municipal bond index rate or yield on tax-exempt general obligation bonds beyond the point at which Plan net assets available for pension benefits are projected to no longer be available for long-term investment

Attribution Single attribution method - based on entry age normal

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5

NPL: MEASUREMENT—TIMING

Potentially 3 different dates to consider Employer’s fiscal year end

Measurement date of NPL

Actuarial valuation date of total pension liability (TPL)

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COST SHARING EMPLOYER PLAN CONCERNS

• Where will the amounts and disclosures come from to record in the financial statements?

• Who is responsible for the accuracy of the information?

• Will the auditors have to perform any audit procedures on the Plan or the information coming from the Plan?

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COST SHARING PLAN EMPLOYER RESPONSIBILITIES

• The Employer is solely responsible for its financial statements; therefore, management is responsible for:

o Establishing financial reporting processes – for example, obtaining support for discount rates, deferred items and related amortization schedules;

o Establishing controls over management of its specific pension amounts – for example, reviewing, recalculating and approving pension amounts;

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COST SHARING PLAN EMPLOYER RESPONSIBILITIES

• Provide accurate census data to the Plan

• Evaluate appropriateness of data used to record financial statement amounts

• Determine if Plan auditor’s report on schedules is sufficient and adequate for employer purposes

• Amounts in schedules specific to employer Employer amount used in allocation percentage

Recalculate allocation percentage of employer

Recalculate allocation of pension amounts

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GASB PENSION ACCOUNTING – COST SHARING MULTIPLE EMPLOYER PLANS

QUESTIONS?

[email protected]

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mailto:[email protected]

Balance Sheet - Consolidated October 31, 2015

Actual Budget

October, 2015 October, 2015 Variance

ASSETS

Current Assets - Funds

1,874,917.87 1,786,953.00 87,964.87 Total Operating

190,949.18 156,407.00 34,542.18 Total Designated

688,676.53 79,374.00 609,302.53 Total Restricted

3,204,710.06 1,270,314.00 1,934,396.06 Total Reserve

183,403.75 0.00 183,403.75 Total Trustee Special Construction

291,474.00 287,558.00 3,916.00 Total Capital Reserve

509,513.80 500,000.00 9,513.80 Total COP Reserve Fund

6,943,645.19 4,080,606.00 2,863,039.19 Total Current Assets - Funds

Current Assets - Other

735,163.01 471,341.00 263,822.01 Total Accounts Receivable, net

180,993.79 180,537.00 456.79 Total Materials & Supplies

68,187.15 66,248.00 1,939.15 Total Prepaid Expenses

984,343.95 718,126.00 266,217.95 Total Current Assets - Other

Capital Assets

52,802,457.93 52,500,000.00 302,457.93 Total Buildings

15,209,013.41 15,100,000.00 109,013.41 Total Generation Equipment

17,419,248.34 17,631,261.00 (212,012.66)Total General Plant & Other

2,744,040.37 2,500,000.00 244,040.37 Total Construction in Progress

(16,568,222.03) (16,698,800.00) 130,577.97 Total Less: Accumulated Depreciation

71,606,538.02 71,032,461.00 574,077.02 Total Capital Assets

Non-Current Assets

0.00 0.00 0.00 Total Capitalized Interest Bond Proceeds

0.00 0.00 0.00 Total Restricted Funds

(160,746.91) (146,500.00) (14,246.91)Total Unamortized Debt Expenses, net

0.00 0.00 0.00 Total Other Non-Current Assets

(160,746.91) (146,500.00) (14,246.91)Total Non-Current Assets

Deferred Outflows

279,567.98 0.00 279,567.98 Total Deferred Outflows

279,567.98 0.00 279,567.98 Total Deferred Outflows

Total Assets 79,373,780.25 75,684,693.00 3,689,087.25

79,653,348.23 75,684,693.00 3,968,655.23 Total Assets and Deferred Outflows

LIABILITIES

Current Liabilities

111,363.28 79,235.00 32,128.28 Total Accounts Payable

118,297.20 524,699.00 (406,401.80)Total Accrued Interest Payable

5,000.00 0.00 5,000.00 Total Customer Deposits

692,382.70 692,408.00 (25.30)Total Current Portion of Long-Term Debt

3,259,362.96 2,891.00 3,256,471.96 Total Other Current Liabilities

4,186,406.14 1,299,233.00 2,887,173.14 Total Current Liabilities

Non-Current Liabilities

56,628,155.41 56,628,155.00 0.41 Total Long-term Debt, less Current Portion

4,856,637.09 4,419,000.00 437,637.09 Total Installment Loans

181,827.75 188,077.00 (6,249.25)Total Unearned Revenues

382,158.97 0.00 382,158.97 Total Net Pension Liability

62,048,779.22 61,235,232.00 813,547.22 Total Non-Current Liabilities

57

Balance Sheet - Consolidated October 31, 2015

Actual Budget

October, 2015 October, 2015 Variance

Deferred Inflows

190,333.00 0.00 190,333.00 Total Deferred Inflows

190,333.00 0.00 190,333.00 Total Deferred Inflows

Total Liabilities 66,235,185.36 62,534,465.00 3,700,720.36

EQUITY

Net Assets

0.00 0.00 0.00 Total Restricted for Debt Service

13,227,829.87 13,150,228.00 77,601.87 Total Unrestricted

13,227,829.87 13,150,228.00 77,601.87 Total Net Assets

Total Equity 13,227,829.87 13,150,228.00 77,601.87

Total Liabilities, Deferred Inflows, and Equity 79,653,348.23 75,684,693.00 3,968,655.23

Database: Report:D:\HomeDir\PCS\Insight\Reports\ClientCustom\Calendar Combined

Balance.rpt{GlAcct.AcctType} in ["A", "L", "Q"] and

{?Period to Post} = {GlAcctBal.PeriodPost}

Parameters:Insight Production

Last Modified: 10/8/2015

58

Budget Income Statement - Combined

YTDOctober YTD

October 31, 2015

October Dollar Percent

Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals-----------------------

This Year Budget Variance Variance This Year Budget

Dollar Percent

Commercial 131,295.87 167,515.00 (36,219.13) -21.62% 496,451.99 609,930.00 (113,478.01) -18.61%

Residential 96,643.14 106,218.00 (9,574.86) -9.01% 446,151.22 391,189.00 54,962.22 14.05%

KMPUD Internal Usage 351.43 0.00 351.43 na 993.05 0.00 993.05 na

Imbalance Energy 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Other 78,193.74 74,418.00 3,775.74 5.07% 147,610.48 148,159.00 (548.52) -0.37%

Property Taxes 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%

Base Rates 92,389.08 92,306.00 83.08 0.09% 369,593.11 369,224.00 369.11 0.10%

Other Sales to Public Authorities 37,256.39 22,874.00 14,382.39 62.88% 155,936.49 89,396.24 66,540.25 74.43%

Meter Charges 6,600.95 6,654.00 (53.05) -0.80% 26,432.44 26,616.00 (183.56) -0.69%

514,980.60 1,932,168.78 1,923,514.24 (27,254.40) -5.03% 8,654.54 0.45% 542,235.00 Operating Revenues

Cost of Goods Sold 67,064.13 68,924.00 (1,859.87) -2.70% 198,301.89 205,797.00 (7,495.11) -3.64%

Salaries and Wages 84,356.82 84,819.00 (462.18) -0.54% 348,421.66 339,811.00 8,610.66 2.53%

Payroll Taxes & EE Benefits 57,409.21 54,332.00 3,077.21 5.66% 225,047.75 217,925.00 7,122.75 3.27%

Operations & Maintenance 61,437.29 64,729.00 (3,291.71) -5.09% 239,171.87 256,006.00 (16,834.13) -6.58%

Contract Services 2,508.37 6,884.00 (4,375.63) -63.56% 56,928.31 69,528.00 (12,599.69) -18.12%

Operating Expenses 27,769.58 28,000.00 (230.42) -0.82% 107,518.65 106,000.00 1,518.65 1.43%

Board of Directors 10,714.09 10,650.00 64.09 0.60% 42,901.21 42,600.00 301.21 0.71%

Depreciation 161,060.51 194,513.00 (33,452.49) -17.20% 643,647.79 778,050.00 (134,402.21) -17.27%

G & A Allocations 72,250.00 72,255.00 (5.00) -0.01% 289,073.01 289,008.00 65.01 0.02%

Internal Allocations 19,539.40 22,873.00 (3,333.60) -14.57% 109,816.71 89,393.00 20,423.71 22.85%

564,109.40 2,260,828.85 2,394,118.00 (43,869.60) -7.22% (133,289.15) -5.57% 607,979.00 Operating Expenses

Total (49,128.80) (328,660.07)(65,744.00) (470,603.76) 16,615.20 -25.27% 141,943.69 -30.16%Operating

Investment Income 18.86 0.00 18.86 na 325.00 0.00 325.00 na

Other 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%

Contribution Revenues 0.00 0.00 0.00 na 245,404.41 0.00 245,404.41 na

72,268.86 534,729.41 289,000.00 18.86 0.03% 245,729.41 85.03% 72,250.00 Non-Operating Revenues

Interest Expense 160,076.28 157,362.00 2,714.28 1.72% 641,619.95 629,448.00 12,171.95 1.93%

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Amortization 2,930.13 0.00 2,930.13 na 11,720.52 0.00 11,720.52 na

163,006.41 653,340.47 629,448.00 5,644.41 3.59% 23,892.47 3.80% 157,362.00 Non-Operating Expenses

Total (90,737.55) (118,611.06)(85,112.00) (340,448.00)(5,625.55) 6.61% 221,836.94 -65.16%Non-Operating

(447,271.13) 10,989.65 -7.28% 363,780.63 -44.85%(139,866.35) (150,856.00) (811,051.76)

59

Budget Income Statement - General Fund

YTDOctober YTD October 31, 2015


Variance Variance--------------------------Month Totals-------------------------------- ----------------------------Year to Date Totals---------------------------


Dollar Percent

1 - General & Admin

Other 1,825.00 0.00 1,825.00 na 1,975.00 0.00 1,975.00 na

Property Taxes 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%

74,075.00 290,975.00 289,000.00 1,825.00 2.53% 1,975.00 0.68% 72,250.00 Operating Revenues

Salaries and Wages 40,769.83 42,070.00 (1,300.17) -3.09% 178,504.45 167,871.00 10,633.45 6.33%


Operations & Maintenance 582.16 2,650.00 (2,067.84) -78.03% 8,534.06 10,600.00 (2,065.94) -19.49%

Contract Services 66.25 1,000.00 (933.75) -93.38% 37,910.23 46,000.00 (8,089.77) -17.59%

Operating Expenses 21,751.81 22,600.00 (848.19) -3.75% 87,787.05 90,400.00 (2,612.95) -2.89%

Board of Directors 10,714.09 10,650.00 64.09 0.60% 42,901.21 42,600.00 301.21 0.71%

G & A Allocations (29,861.15) (33,428.00) 3,566.85 -10.67% (187,620.45) (175,301.00) (12,319.45) 7.03%

74,075.00 290,975.00 289,000.00 1,825.00 2.53% 1,975.00 0.68% 72,250.00 Operating Expenses

Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naOperating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Contribution Revenues 0.00 0.00 0.00 na 0.00 0.00 0.00 na

0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Revenues

Interest Expense 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Amortization 0.00 0.00 0.00 na 0.00 0.00 0.00 na

0.00 0.00 0.00 0.00 na 0.00 na 0.00 Non-Operating Expenses

Total 0.00 0.00 0.00 0.00 0.00 na 0.00 naNon-Operating

NET INCOME (LOSS) 0.00 na 0.00 na 0.00 0.00 0.00 0.00

60






Dollar Percent

2 - Fire Department

Other 5,431.65 7,660.00 (2,228.35) -29.09% 50,534.87 53,720.00 (3,185.13) -5.93%

5,431.65 50,534.87 53,720.00 (2,228.35) -29.09% (3,185.13) -5.93% 7,660.00 Operating Revenues

Salaries and Wages 143.30 1,468.00 (1,324.70) -90.24% 8,802.83 7,140.00 1,662.83 23.29%

Payroll Taxes & EE Benefits 208.70 948.00 (739.30) -77.99% 4,335.61 4,612.00 (276.39) -5.99%


Contract Services 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Operating Expenses 558.33 700.00 (141.67) -20.24% 2,218.57 2,800.00 (581.43) -20.77%

Depreciation 1,951.55 2,042.00 (90.45) -4.43% 7,701.41 8,168.00 (466.59) -5.71%

G & A Allocations 7,147.80 7,398.00 (250.20) -3.38% 33,363.42 32,503.00 860.42 2.65%

Internal Allocations 122.34 3,271.00 (3,148.66) -96.26% 13,425.18 12,783.00 642.18 5.02%

12,199.57 85,015.13 94,606.00 (8,727.43) -41.70% (9,590.87) -10.14% 20,927.00 Operating Expenses

Total (6,767.92) (34,480.26)(13,267.00) (40,886.00) 6,499.08 -48.99% 6,405.74 -15.67%Operating

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na


0.00 50,290.00 0.00 0.00 na 50,290.00 na 0.00 Non-Operating Revenues




Total 0.00 50,290.00 0.00 0.00 0.00 na 50,290.00 naNon-Operating

NET INCOME (LOSS) 6,499.08 -48.99% 56,695.74 -138.67%(6,767.92) (13,267.00) 15,809.74 (40,886.00)

61






Dollar Percent

3 - Parks & Recreation

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na

0.00 0.00 0.00 0.00 na 0.00 na 0.00 Operating Revenues

Salaries and Wages 6.40 0.00 6.40 na 1,938.69 2,409.00 (470.31) -19.52%

Payroll Taxes & EE Benefits 42.71 0.00 42.71 na 1,373.89 1,557.00 (183.11) -11.76%

Operations & Maintenance 0.00 0.00 0.00 na 0.00 1,140.00 (1,140.00) -100.00%

Operating Expenses 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Depreciation 86.15 104.00 (17.85) -17.16% 344.62 414.00 (69.38) -16.76%

G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.19 4,643.00 123.19 2.65%

Internal Allocations 17.48 0.00 17.48 na 72.15 0.00 72.15 na

1,173.85 8,495.54 10,163.00 12.85 1.11% (1,667.46) -16.41% 1,161.00 Operating Expenses

Total (1,173.85) (8,495.54)(1,161.00) (10,163.00)(12.85) 1.11% 1,667.46 -16.41%Operating

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na







NET INCOME (LOSS) (12.85) 1.11% 1,667.46 -16.41%(1,173.85) (1,161.00) (8,495.54) (10,163.00)

62






Dollar Percent

4 - Mosquito Control

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na

0.00 0.00 0.00 0.00 na 0.00 na 0.00 Operating Revenues

Salaries and Wages 0.00 0.00 0.00 na 33.76 2,238.00 (2,204.24) -98.49%

Payroll Taxes & EE Benefits 0.00 0.00 0.00 na 14.64 1,443.00 (1,428.36) -98.99%

Operations & Maintenance 0.00 0.00 0.00 na 0.00 750.00 (750.00) -100.00%


G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.19 4,643.00 123.19 2.65%


1,038.59 4,886.74 9,074.00 (18.41) -1.74% (4,187.26) -46.15% 1,057.00 Operating Expenses

Total (1,038.59) (4,886.74)(1,057.00) (9,074.00) 18.41 -1.74% 4,187.26 -46.15%Operating

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na







NET INCOME (LOSS) 18.41 -1.74% 4,187.26 -46.15%(1,038.59) (1,057.00) (4,886.74) (9,074.00)

63

Budget Income Statement - Water Fund





Dollar Percent

0 - Default

Commercial 572.62 1,911.00 (1,338.38) -70.04% 3,830.69 8,547.00 (4,716.31) -55.18%

Residential 944.13 1,274.00 (329.87) -25.89% 9,296.90 8,089.00 1,207.90 14.93%


Other 883.15 0.00 883.15 na 2,074.07 0.00 2,074.07 na

Base Rates 30,287.65 30,752.00 (464.35) -1.51% 121,202.22 123,008.00 (1,805.78) -1.47%

Meter Charges 1,283.86 1,347.00 (63.14) -4.69% 5,146.86 5,388.00 (241.14) -4.48%


Salaries and Wages 7,114.90 4,656.00 2,458.90 52.81% 25,511.42 19,642.00 5,869.42 29.88%


Operations & Maintenance 1,066.76 800.00 266.76 33.35% 3,335.84 3,200.00 135.84 4.25%

Contract Services 615.12 2,784.00 (2,168.88) -77.91% 12,440.57 11,128.00 1,312.57 11.80%

Operating Expenses 2,016.46 1,000.00 1,016.46 101.65% 5,189.49 4,000.00 1,189.49 29.74%

Depreciation 11,379.32 12,083.00 (703.68) -5.82% 45,337.74 48,332.00 (2,994.26) -6.20%

G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%

Internal Allocations 2,022.20 2,287.00 (264.80) -11.58% 12,055.05 8,939.00 3,116.05 34.86%


Total (13,037.49) (64,673.60)(10,622.00) (47,638.00)(2,415.49) 22.74% (17,035.60) 35.76%Operating

Investment Income (3.54) 0.00 (3.54) na 2.44 0.00 2.44 na

Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na


(3.54) 75,547.44 0.00 (3.54) na 75,547.44 na 0.00 Non-Operating Revenues

Interest Expense 1,952.42 1,899.00 53.42 2.81% 7,683.72 7,596.00 87.72 1.15%

Amortization (79.82) 0.00 (79.82) na (319.28) 0.00 (319.28) na

1,872.60 7,364.44 7,596.00 (26.40) -1.39% (231.56) -3.05% 1,899.00 Non-Operating Expenses

Total (1,876.14) 68,183.00 (1,899.00) (7,596.00) 22.86 -1.20% 75,779.00 -997.62%Non-Operating

NET INCOME (LOSS) (2,392.63) 19.11% 58,743.40 -106.35%(14,913.63) (12,521.00) 3,509.40 (55,234.00)

64

Budget Income Statement - Waste Water Fund





Dollar Percent

0 - Default

Commercial 3,126.32 7,479.00 (4,352.68) -58.20% 20,914.50 33,445.00 (12,530.50) -37.47%

Residential 4,218.75 9,714.00 (5,495.25) -56.57% 39,242.30 43,440.00 (4,197.70) -9.66%


Other 429.43 0.00 429.43 na 1,958.09 0.00 1,958.09 na

Base Rates 43,691.95 43,100.00 591.95 1.37% 174,734.72 172,400.00 2,334.72 1.35%

Meter Charges 1,634.00 1,622.00 12.00 0.74% 6,550.54 6,488.00 62.54 0.96%


Salaries and Wages 8,617.08 8,045.00 572.08 7.11% 43,280.66 34,977.00 8,303.66 23.74%

Payroll Taxes & EE Benefits 4,782.38 5,199.00 (416.62) -8.01% 24,603.55 22,602.00 2,001.55 8.86%

Operations & Maintenance 9,255.65 7,900.00 1,355.65 17.16% 22,412.71 31,600.00 (9,187.29) -29.07%

Contract Services 1,827.00 3,100.00 (1,273.00) -41.06% 5,982.25 12,400.00 (6,417.75) -51.76%

Operating Expenses 2,499.46 1,500.00 999.46 66.63% 7,160.23 6,000.00 1,160.23 19.34%

Depreciation 30,721.88 33,417.00 (2,695.12) -8.07% 122,725.15 133,668.00 (10,942.85) -8.19%

G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%

Internal Allocations 17,056.51 13,061.00 3,995.51 30.59% 69,644.35 51,044.00 18,600.35 36.44%


Total (40,240.95) (139,188.30)(29,594.00) (121,254.00)(10,646.95) 35.98% (17,934.30) 14.79%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na



Interest Expense 3,068.08 2,985.00 83.08 2.78% 12,282.03 11,940.00 342.03 2.86%


2,952.84 11,821.07 11,940.00 (32.16) -1.08% (118.93) -1.00% 2,985.00 Non-Operating Expenses

Total (2,958.34) 58,307.59 (2,985.00) (11,940.00) 26.66 -0.89% 70,247.59 -588.34%Non-Operating

NET INCOME (LOSS) (10,620.29) 32.60% 52,313.29 -39.28%(43,199.29) (32,579.00) (80,880.71) (133,194.00)

65

Budget Income Statement - Employee Housing Fund





Dollar Percent

0 - Default

Residential 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Other 4,000.00 5,597.00 (1,597.00) -28.53% 17,600.00 22,388.00 (4,788.00) -21.39%

Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Meter Charges 0.00 0.00 0.00 na 0.00 0.00 0.00 na


Salaries and Wages 557.95 408.00 149.95 36.75% 710.84 1,746.00 (1,035.16) -59.29%

Payroll Taxes & EE Benefits 329.90 263.00 66.90 25.44% 433.34 1,128.00 (694.66) -61.58%

Operations & Maintenance 461.01 0.00 461.01 na 1,273.54 0.00 1,273.54 na



Depreciation 3,405.78 3,583.00 (177.22) -4.95% 13,623.12 14,332.00 (708.88) -4.95%

G & A Allocations 2,042.22 2,114.00 (71.78) -3.40% 9,532.40 9,286.00 246.40 2.65%

Internal Allocations 928.98 2,150.00 (1,221.02) -56.79% 9,531.25 8,403.00 1,128.25 13.43%

7,725.84 35,104.49 34,895.00 (792.16) -9.30% 209.49 0.60% 8,518.00 Operating Expenses

Total (3,725.84) (17,504.49)(2,921.00) (12,507.00)(804.84) 27.55% (4,997.49) 39.96%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na







NET INCOME (LOSS) (804.84) 27.55% (4,997.49) 39.96%(3,725.84) (2,921.00) (17,504.49) (12,507.00)

66

Budget Income Statement - Electricity Fund





Dollar Percent

0 - Default

Commercial 100,535.48 122,690.00 (22,154.52) -18.06% 382,396.46 479,486.00 (97,089.54) -20.25%

Residential 63,573.73 62,385.00 1,188.73 1.91% 301,417.17 243,807.00 57,610.17 23.63%


Imbalance Energy 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Other 661.29 1,720.00 (1,058.71) -61.55% 3,768.11 6,880.00 (3,111.89) -45.23%

Property Taxes 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Base Rates 16,106.10 16,194.00 (87.90) -0.54% 64,442.24 64,776.00 (333.76) -0.52%

Other Sales to Public Authorities 37,256.39 22,874.00 14,382.39 62.88% 155,936.49 89,396.24 66,540.25 74.43%

Meter Charges 2,228.32 2,230.00 (1.68) -0.08% 8,915.74 8,920.00 (4.26) -0.05%

220,361.31 916,876.21 893,265.24 (7,731.69) -3.39% 23,610.97 2.64% 228,093.00 Operating Revenues

Cost of Goods Sold 36,258.31 26,888.00 9,370.31 34.85% 137,130.00 102,311.00 34,819.00 34.03%

Salaries and Wages 14,176.06 14,543.00 (366.94) -2.52% 64,287.26 71,574.00 (7,286.74) -10.18%

Payroll Taxes & EE Benefits 9,462.36 9,397.00 65.36 0.70% 38,538.11 46,248.00 (7,709.89) -16.67%

Operations & Maintenance 37,953.96 36,917.00 1,036.96 2.81% 164,160.18 147,668.00 16,492.18 11.17%


Operating Expenses 745.31 0.00 745.31 na 4,066.39 0.00 4,066.39 na

Depreciation 101,052.85 130,000.00 (28,947.15) -22.27% 404,102.71 520,000.00 (115,897.29) -22.29%

G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%

Internal Allocations (1,428.77) 0.00 (1,428.77) na (5,898.44) 0.00 (5,898.44) na


Total 3,505.95 22,911.50 (8,939.00) (79,271.76) 12,444.95 -139.22% 102,183.26 -128.90%Operating


Other 72,250.00 72,250.00 0.00 0.00% 289,000.00 289,000.00 0.00 0.00%


72,274.37 330,755.83 289,000.00 24.37 0.03% 41,755.83 14.45% 72,250.00 Non-Operating Revenues

Interest Expense 151,064.65 147,978.00 3,086.65 2.09% 605,677.77 591,912.00 13,765.77 2.33%

Amortization 3,331.00 0.00 3,331.00 na 13,324.00 0.00 13,324.00 na

154,395.65 619,001.77 591,912.00 6,417.65 4.34% 27,089.77 4.58% 147,978.00 Non-Operating Expenses

Total (82,121.28) (288,245.94)(75,728.00) (302,912.00)(6,393.28) 8.44% 14,666.06 -4.84%Non-Operating

NET INCOME (LOSS) 6,051.67 -7.15% 116,849.32 -30.57%(78,615.33) (84,667.00) (265,334.44) (382,183.76)

67

Budget Income Statement - Cable TV Fund





Dollar Percent

0 - Default

Other 925.00 925.00 0.00 0.00% 3,700.00 3,700.00 0.00 0.00%

Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na


925.00 3,700.00 3,700.00 0.00 0.00% 0.00 0.00% 925.00 Operating Revenues

Salaries and Wages 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Payroll Taxes & EE Benefits 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Operations & Maintenance 0.00 0.00 0.00 na 0.00 0.00 0.00 na


Depreciation 42.67 150.00 (107.33) -71.55% 170.70 600.00 (429.30) -71.55%

G & A Allocations 1,021.11 1,057.00 (35.89) -3.40% 4,766.20 4,643.00 123.20 2.65%


1,081.26 5,009.05 5,243.00 (125.74) -10.42% (233.95) -4.46% 1,207.00 Operating Expenses

Total (156.26) (1,309.05)(282.00) (1,543.00) 125.74 -44.59% 233.95 -15.16%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na







NET INCOME (LOSS) 125.74 -44.59% 233.95 -15.16%(156.26) (282.00) (1,309.05) (1,543.00)

68

Budget Income Statement - Snow Removal Fund





Dollar Percent

0 - Default

Commercial 0.00 0.00 0.00 na 0.00 0.00 0.00 na

Residential 0.00 0.00 0.00 na 0.00 0.00 0.00 na


Other 58,900.00 57,531.00 1,369.00 2.38% 59,714.08 57,531.00 2,183.08 3.79%

Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na



Salaries and Wages 9,450.23 8,551.00 899.23 10.52% 11,909.65 11,192.00 717.65 6.41%

Payroll Taxes & EE Benefits 6,226.96 5,526.00 700.96 12.68% 8,590.51 7,231.00 1,359.51 18.80%



Operating Expenses 0.00 2,000.00 (2,000.00) -100.00% 0.00 2,000.00 (2,000.00) -100.00%

Depreciation 7,294.74 7,758.00 (463.26) -5.97% 29,178.92 31,032.00 (1,853.08) -5.97%

G & A Allocations 11,232.23 11,625.00 (392.77) -3.38% 52,428.26 51,075.00 1,353.26 2.65%

Internal Allocations 192.25 1,052.00 (859.75) -81.73% 4,949.80 4,112.00 837.80 20.37%


Total 21,459.68 (52,523.26) 15,019.00 (62,111.00) 6,440.68 42.88% 9,587.74 -15.44%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na






Total (212.80) (851.62) 0.00 0.00 (212.80) na (851.62) naNon-Operating

NET INCOME (LOSS) 6,227.88 41.47% 8,736.12 -14.07% 21,246.88 15,019.00 (53,374.88) (62,111.00)

69

Budget Income Statement - Propane Fund





Dollar Percent

0 - Default

Commercial 26,285.05 34,645.00 (8,359.95) -24.13% 86,204.74 85,292.00 912.74 1.07%

Residential 18,207.35 23,097.00 (4,889.65) -21.17% 57,413.42 56,861.00 552.42 0.97%


Other 2,931.55 985.00 1,946.55 197.62% 3,753.81 3,940.00 (186.19) -4.73%

Base Rates 2,303.38 2,260.00 43.38 1.92% 9,213.93 9,040.00 173.93 1.92%

Meter Charges 1,454.77 1,455.00 (0.23) -0.02% 5,819.30 5,820.00 (0.70) -0.01%

51,447.17 163,066.60 160,953.00 (10,994.83) -17.61% 2,113.60 1.31% 62,442.00 Operating Revenues

Cost of Goods Sold 30,805.82 42,036.00 (11,230.18) -26.72% 61,171.89 103,486.00 (42,314.11) -40.89%

Salaries and Wages 1,685.87 4,017.00 (2,331.13) -58.03% 8,019.12 17,182.00 (9,162.88) -53.33%

Payroll Taxes & EE Benefits 1,309.99 2,596.00 (1,286.01) -49.54% 6,103.28 11,101.00 (4,997.72) -45.02%

Operations & Maintenance 2,294.64 1,300.00 994.64 76.51% 5,545.27 5,200.00 345.27 6.64%


Operating Expenses 198.21 200.00 (1.79) -0.90% 1,007.50 800.00 207.50 25.94%

Depreciation 5,004.87 5,238.00 (233.13) -4.45% 19,980.66 20,952.00 (971.34) -4.64%

G & A Allocations 18,635.28 19,287.00 (651.72) -3.38% 86,983.24 84,736.00 2,247.24 2.65%

Internal Allocations 523.54 1,052.00 (528.46) -50.23% 5,677.47 4,112.00 1,565.47 38.07%


Total (9,011.05) (31,421.83)(13,284.00) (86,616.00) 4,272.95 -32.17% 55,194.17 -63.72%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na



Interest Expense 3,765.38 4,500.00 (734.62) -16.32% 15,073.43 18,000.00 (2,926.57) -16.26%


3,559.57 14,250.19 18,000.00 (940.43) -20.90% (3,749.81) -20.83% 4,500.00 Non-Operating Expenses

Total (3,568.99) (6,294.09)(4,500.00) (18,000.00) 931.01 -20.69% 11,705.91 -65.03%Non-Operating

NET INCOME (LOSS) 5,203.96 -29.26% 66,900.08 -63.95%(12,580.04) (17,784.00) (37,715.92) (104,616.00)

70

Budget Income Statement - Solid Waste Fund





Dollar Percent

0 - Default

Commercial 776.40 790.00 (13.60) -1.72% 3,105.60 3,160.00 (54.40) -1.72%

Residential 9,699.18 9,748.00 (48.82) -0.50% 38,781.43 38,992.00 (210.57) -0.54%

Other 2,206.67 0.00 2,206.67 na 2,532.45 0.00 2,532.45 na

Base Rates 0.00 0.00 0.00 na 0.00 0.00 0.00 na



Salaries and Wages 1,835.20 1,061.00 774.20 72.97% 5,422.98 3,840.00 1,582.98 41.22%

Payroll Taxes & EE Benefits 802.82 686.00 116.82 17.03% 2,597.42 2,480.00 117.42 4.73%

Operations & Maintenance 4,711.65 4,062.00 649.65 15.99% 13,561.96 16,248.00 (2,686.04) -16.53%



Depreciation 120.70 138.00 (17.30) -12.54% 482.76 552.00 (69.24) -12.54%

G & A Allocations 4,084.45 4,227.00 (142.55) -3.37% 19,137.84 18,572.00 565.84 3.05%


11,624.73 41,507.98 41,692.00 1,450.73 14.26% (184.02) -0.44% 10,174.00 Operating Expenses

Total 1,057.52 2,911.50 364.00 460.00 693.52 190.53% 2,451.50 532.93%Operating


Other 0.00 0.00 0.00 na 0.00 0.00 0.00 na







NET INCOME (LOSS) 693.52 190.53% 2,451.50 532.93% 1,057.52 364.00 2,911.50 460.00

71

2015 Work Plan

Kirkwood Meadows Public Utility District Out Valley Power Line July 2, 2015

Prepared on Behalf of:

Kirkwood Meadows Public Utility District Submitted to:

Micki Smith, Resource Officer Amador Ranger District 26820 Silver Drive Pioneer, CA 95666

Prepared By:

Resource Concepts, Inc. 340 N. Minnesota St. Carson City, Nevada 89703

87

Kirkwood Meadows Public Utility District 2015 Work Plan

Out Valley Power Line

Resource Concepts, Inc. i

1.0 Background ................................................................................................................... 2 2.0 Proposed Work .............................................................................................................. 2

2.1 Maintenance Activities on Access Roads on Forest Service Land ........................ 2 2.2 Vault and Sectionalizing Cabinet Maintenance Activities ....................................... 2 2.3 Overhead Access Corridor ........................................................................................ 3

3.0 Access to Work Sites .................................................................................................... 3 4.0 Proposed Schedule ....................................................................................................... 3 5.0 Erosion Control Measures ............................................................................................ 3 6.0 Fire Hazard Prevention ................................................................................................. 3 7.0 Hazardous Material........................................................................................................ 4 8.0 Cultural Resources........................................................................................................ 4 9.0 Biological Resources .................................................................................................... 4 10.0 Permitting and Agency Approvals ..............................................................................10 List of Tables: Table 1. Potentially affected historic resources .................................................................... 4 Table 2. Special status species with potential to occur within the project area. ................. 5 List of Appendices:

Appendix A: Operations & Maintenance Plan Appendix B: Proposed Work Appendix C: Downed Trees Photo Documentation

2015-7-02 KMPUD Work Plan 12-610.15 KMPUD MG-td L6-53.doc

July 2, 2015

88



Resource Concepts, Inc. 2

1.0 Background

The Kirkwood Meadows Public Utility District (District) completed the construction of an overhead and

underground power line from Salt Springs to Kirkwood Meadows in fall of 2014. The project was

permitted through an Electric Transmission Line Permit (Authorization ID AMA231A) from the United

States Forest Service (USFS). The approved permit gives the District a non-exclusive right-of-way to

operate and maintain an electric transmission line across land managed by the USFS.

Pursuant to the terms and conditions of the Electric Transmission Line Permit and the approved Operating

Plan, the District and the USFS are required to meet annually to review the District's proposed

maintenance activities. That meeting was held on June 11, 2015. During that meeting and through the

monthly inspections conducted by District staff of the power line corridor, certain maintenance activities

were identified. This work is required to ensure access to the power line facilities is maintained in case of

an emergency, to address minor operational issues, and to ensure the access corridor is maintained in a

stable condition.

The purpose of this Work Plan is to gain approval from the USFS to perform the work described in this

document. All work will be performed in accordance with the requirements included in the Operations

and Maintenance Plan included as Appendix C in the Electric Transmission Line Permit and as stated in

this Work Plan. For reference, the Operations and Maintenance Plan is included in Appendix A of this

Work Plan.

2.0 Proposed Work

2.1 Maintenance Activities on Access Roads on Forest Service Land

The District proposes to perform maintenance activities that include minor grading to remove rills,

maintenance of existing water bars along these sections of road, installation of additional water bars as

needed, and removal of any trees that have fallen across the access road. Appendix B includes an

overview map, specific plans sheets showing the approximate location of the work to be performed and

applicable details.

Road work will typically be completed with a backhoe or similar piece of equipment. All equipment will

be washed off-site to remove any soil, vegetation, or other debris that could have noxious weed seeds

prior to being brought into the project work area. Existing slopes and grades will be maintained. For some

areas, imported road base will be brought in to restore the road prism. Appendix B includes the

specification of the material proposed to be used.

Water bars will be installed in several locations along these roads. Location of the water bars will be

staked by the project engineer prior to construction. A typical water bar detail is included in Appendix B.

Downed trees were observed in five locations along the USFS and District maintained access roads.

These trees must be removed to allow maintenance vehicles to pass. Trees will be cut using chainsaws

and sections rolled to the side of the road. Any branches or smaller pieces of wood will be cut and lopped

and spread in the forest adjacent to the road. Appendix C includes documentation of the trees to be

removed.

2.2 Vault and Sectionalizing Cabinet Maintenance Activities

During the winter of 2014-15, it was noted that sheet flow from surrounding areas for some of the power

line sectionalizing cabinets and vaults needed to be routed around these structures to minimize the impact

of water flowing near and into these structures. The District proposes to construct small berms (less than 6

89




inches in height) up gradient of all sectionalizing cabinets located in areas where the adjacent road or cut

slope directs runoff towards the cabinet. The berms will be constructed using hand tools only and will

serve to direct sheet flow around the cabinets. The need for a berm will be based on the District

personnel’s assessment of the site conditions upon completion of the road maintenance. At a minimum,

berms will be installed up gradient from the following cabinets: SC16, SC 17, SC 18, SC 22, SC 30, SC

32 and SC 33. Additional cabinets may be identified in the field by District personnel.

The District will perform other maintenance activities on the vaults and sectionalizing cabinets as needed

to maintain the function and operation of the system. None of these activities include any ground

disturbance. Typical activities anticipated include the installation of conduit seals on certain power line

and telecommunication conduits, installation of manhole inserts to prevent water intrusion in vaults, and

installation of additional markers delineating the location of the test ports installed as a part of the project.

2.3 Overhead Access Corridor

During construction of the project, trees within the corridor were masticated and scattered on the ground

within this corridor. To inspect most the overhead power line, the corridor is walked by District staff.

Traversing the ground in some areas where the scattered woody debris is fairly thick is a hazard for

District staff. The District is proposing to move some of the downed woody debris to create a clearer

access route. No formal path is proposed.

3.0 Access to Work Sites

Access to all work sites will be from State Route 88 and via existing Forest Service or District maintained

roads. No new disturbance outside the existing road prism will occur.

4.0 Proposed Schedule

The District proposes to start work as soon as approval of this Work Plan is provided. The District

anticipated all work being completed within one month from the start of maintenance activities. All work

will be subject to restrictions of any Limited Operating Periods for the spotted owl and Northern

Goshawk for work that falls within a Protected Activity Center (PAC) or buffer around a PAC.

5.0 Erosion Control Measures

The District will employ the use of standard erosion control measures including the installation of wattles

if work areas are left incomplete at the end of the work day and there is a forecast rain event. The District

will use a water truck for dust suppression as needed.

6.0 Fire Hazard Prevention

The Operations and Maintenance Plan included in the Special Use Permit and attached as Appendix A to

this Work Plan includes a specific Fire Hazard Prevention Plan. The District will follow the PAL system

for determination of the level of fire suppression equipment needed on the project site as well as any

limitations of construction activities that can occur.

Minimum fire equipment that shall be onsite includes:

One shovel, one ax and one extinguisher, U.L. rated 4 BC or more on each crew vehicle.

One shovel and one fire extinguisher will be located at a point not greater than 25 feet from the

work site where any gasoline powered tool including chain saws are operated.

90




7.0 Hazardous Material

Materials such as gasoline and diesel fuel, hydraulic oil, and motor oil will be used in equipment

performing the work. No storage of any of these materials will be permitting in the construction area

except for fuel for chainsaws which will be limited to no more than 5 gallons at any one time. No

refueling of equipment other than chainsaws shall be allowed onsite.

8.0 Cultural Resources

In 2009 and 2010, pedestrian surveys for cultural resources were completed along the entire power line

area of potential affects (APE) (Far Western Anthropological Research Group, Inc.; USFS 2011b, FS

Report R2010050310006B). Archival record searches at the Eldorado National Forest and the North

Central Information Center at California State University, Sacramento revealed 25 known resources in or

adjacent to the project APE. Pedestrian surveys revealed one additional resource. The one new historic

building, was determined to be not eligible for the National Register. The California State Historic

Preservation Officer (SHPO) concurred with the determination in a letter dated March 12, 2012. The

USFS consulted with the Washoe Tribe of Nevada and California and the Oregon California Trail

Association.

Of the 26 identified historic resources, 2 resources may be affected by the proposed maintenance areas.

Table 1. Potentially affected historic resources

Segment No. Resource ID Resource Type Design Criteria for

Avoidance of Impacts

Plan Sheets 4

and 5

51-001 (AMA-

267H/ELD-457H)

Elements and

alignment of the

Carson-Mormon

Emigrant Trail

None. No effect to Trail within Tragedy

Springs Road, where trail is classified as

either Class 4 or Class 5 and are non-

contributing elements to the NRHP.

Plan Sheets

1, 2 and 3

Old Alpine

Highway (ELD-

949H/AMA-

382H)

Portions of a 42-mile

stretch of the Old

Alpine Highway

None. SHPO concurred with USFS

determination that the project will have No

Adverse Effect on this potentially eligible

Historic Property.

Site 51-001 (AMA-267H/ELD457H), the Mormon Immigrant Trail, which has been previously concurred

upon as eligible for the National Register, will not be adversely affected, as all portions of the mapped

trail alignment that will be affected have been previously obliterated by road development. The Old

Alpine Highway, CA-AMA-382H is being assumed eligible for its engineering and contributions to the

greater development of the region as one of the earliest state highways in the region. Much of the Old

Alpine Highway system has been altered as it has been integrated in many locations into modern roads.

9.0 Biological Resources

To determine the potential occurrence of special-status species within or adjacent to the project area, a

query of the US Fish and Wildlife Information for Planning and Conservation database was completed for

a 100-foot corridor along the five (5) project areas proposed for road maintenance. A search of the

California Natural Diversity Database (CNNDB) was conducted for occurrence records within a five mile

radius. Additionally, the Forest Service Sensitive and Watch List species lists were reviewed and potential

habitat within the five proposed maintenance areas was evaluated.

Table 1 lists the special status species with potential to occur within the project area.

91




Table 2. Special status species with potential to occur within the project area.

Species Special

Status Habitat Requirement

Potential for Project to Affect

this Species

Aquatic Wildlife

Sierra Nevada yellow-

legged frog

(Rana sierra)

FE / S

High elevation low-gradient

streams and small ponds

above 4,500 feet

None. Project activities are

restricted to existing roads and

disturbance corridors. No potential

habitat within project area. Impacts

to this species are not expected.

Yosemite toad FT / S

High elevation wetland areas

and meadows with shallow

pools or flooded vegetation

above 5,000 feet.



disturbance corridors. No potential

habitat within project area. Impacts

to this species are not expected.

Terrestrial Wildlife

California Spotted Owl S / SSC

Dense, multi-layered mature

forested stands with greater

than 70 percent canopy

closure preferred for nesting

and greater than 50 percent

canopy closure for foraging



disturbance corridors. Indirect

effects from construction activities

are not anticipated as there is not

any moderate or high capability

habitat within the project areas.

Impacts to this species are not

expected.

Northern Goshawk S / SSC

Mixed conifer, ponderosa

pine, red fir, subalpine

conifer, lodgepole pine,

montane riparian and montane

hardwood vegetation types

None. Historic nest located east of

Foster Meadow Road. Adherence

to LOP would avoid affects to

Northern Goshawk. Impacts to this

species are not expected.

Sierra Nevada Red Fox S

SNRF occupy forested areas

interspersed with riparian and

meadow habitat, and brush

fields. Preferred forest types

include red fir, lodgepole pine

and sub alpine fir in the

higher elevations of the Sierra

Nevada

Low. Potential for temporary

disturbance from maintenance

activities could result in

displacement if they coincide with

species. Unlikely to affect breeding

as there are no known denning sites

in proximity to site.

American Marten S

Marten habitat is

characterized by dense (60 to

100% canopy), multi storied,

multi species late seral

coniferous forests with a high

number of large (> 24 inch

dbh) snags and downed logs.

Above 5,500 feet.



activities that could result in





Pacific Fisher PT / S

Pacific Fisher inhabit dense,

multi storied, multi species,

late seral coniferous forests

with a high number of large

(> 24 inch dbh) snags and

downed logs. 5,000 to 7,000

feet. Believed to have been

extirpated from the Eldorado



activities that could result in





92




National Forest in the last

century.

Pallid Bat S

Pallid bats are most common

in open, dry habitats that

contain rocky areas for

roosting.



disturbance corridors. There is not

expected to be any long term loss

to roosting habitat as large trees

would be retained. Impacts to this


Townsend Big Eared

Bat S

Townsend’s big-eared bats

are associated with a variety

of habitats including desert,

native prairies, coniferous

forests, mid-elevation mixed

conifer, mixed hardwood-

conifer forests, riparian

communities, agricultural

lands, and coastal habitats.



disturbance corridors. There is not

expected to be any long term loss

to roosting habitat as large trees

would be retained. Impacts to this


Botanical Resources

Moonwort

Botrychium spp.

B. ascendedns

B. crenulatum

B. lunaria

B. minganense

B. montanum

B. simplex

S / 2.3

S / 2.2

S / 2.3

S / 2.2

S / 2.1

W / 2.1

The rare moonwort species

are usually found above 4,500

feet in moist to wet meadows,

fens, shaded coniferous forest

near streams, and along the

edges of lakes. No known

occurrences near project area.



disturbance corridors. Impacts to

these species are not expected.

Sierra bolandra

Bolandra californica W / 4.3

Occurs in mesic sites in

coniferous forest. 3,200 to

8,000




this species are not expected.

Bolander’s bruchia

Bruchia bolanderi S / 2.2

Bolander’s bruchia is found in

meadows, seeps, and fens in

montane and subalpine

communities. It grows in

ephemeral habitats such as

erosional ditches or small

streams through wet

meadows. The species grows

above 7000 feet. Nearest

occurrence approximately 2

miles north of Kirkwood.





Hutchison’s lewisia

Lewisia kelloggii ssp.

hutchisonii

S

Hutchison’s lewisia is found

in openings in upper montane

coniferous forest, often on

slate soils and on granitic and

volcanic balds. 4,800 to 7,000

ft.





Kellogg’s lewisia

Lewisia kelloggii ssp.

kelloggii

S

Kellogg’s lewisia is found on

granitic and volcanic balds

from about 5,000 to 8,000

feet.





93




Three-ranked hump-

moss

Meesia triquetra

S





Broad-nerved hump-

moss

Meesia uliginosa

S

Broad-nerved hump-moss is

found in permanently wet,

primarily spring-fed meadows

and fens in montane to

subalpine coniferous forest

from 4,200 to 9,200 feet. No

known occurrences near

project area.





Stebbins’ phacelia

Phacelia stebbinsii

Stebbins’ phacelia is found on

dry, open, rocky sites

(bedrock outcrops, rubble or

talus) on ledges or moderate

to steep slopes from 1,830 to

6,030 feet. No known

occurrences near project area.





Whitebark pine

Pinus albicaulis S

Whitebark pine occurs in red-

fir forest to timberline,

especially subalpine forest.

7,000 to 12,000 feet





Rein orchid

Piperia leptopetala W / 4.3

Rein orchid (Orchidaceae) is a

terrestrial orchid that grows

on the forest floor in montane

woodlands and mixed conifer

forests (1,250-7,300 ft).





Sierra starwort

Pseudostellaria sierra W / 3.2

Sierra starwort is found in

montane woodlands and

coniferous forests at

elevations of 4,100 – 7,200

feet. No known occurrences

near project area.





Red-fir catchfly

Silene invisa W

Red-fir catchfly is found in

red fir, upper mixed conifer,

or lodgepole forests. Usually

found in moist or seasonally

moist microhabitats. Known

from several locations near

the project and within KMR.





1 Status:

Federal: FE = Federally Endangered PE = Proposed Endangered

FT = Federally Threatened PT = Proposed Threatened

FC = Federal Candidate

Forest Service: S = Sensitive Species W = Watch list

State: SCS = Species of Special Concern

CNPS: List 1B = Plants rare, threatened, and endangered in California and elsewhere. List 2 = Plants rare, threatened and endangered in California, but more common elsewhere.

List 4 = Plants of limited distribution (watch list)

Aquatic Wildlife

There is potential for two species of aquatic wildlife to be present within the project area: Sierra Nevada

yellow-legged frog (SNYLF) and Yosemite toad. In September 2009, Visual Encounter Surveys were

94




completed on all potentially suitable aquatic and upland habitats (Basey 2009) located along the power

line project. No individuals of either species were documented.

Sierra Nevada Yellow Legged Frog

On June 30, 2014 the Department of Interior, Fish and Wildlife Service (FWS) in a Final Ruling officially

listed the Sierra Nevada Yellow-legged Frog as an Endangered Species (50 CFR Part 17 [Docket No.

FWS-R8-ES-2012-0100; 4500030113] RIN 1018-AZ21). The FWS is charged with the official

designation of critical habitat when listing an endangered or threatened species. The proposed critical

habitat includes 447,341 ha (1,105,400 ac) as critical habitat for the SNYLF, which represents

approximately 14 percent of the historic range, and includes lands within Lassen, Butte, Plumas, Sierra,

Nevada, Placer, El Dorado, Amador Calaveras, Alpine, Tuolumne, Mono, Mariposa, Madera, Fresno, and

Inyo Counties, California. The road maintenance areas are located within proposed critical habitat for the

SNYLF. Permanent or relatively permanent streams may provide aquatic habitat for breeding and rearing.

Intermittent streams crossed by the project areas may provide non-breeding habitat providing for shelter,

foraging, predator avoidance and aquatic dispersal. The FWS has determined that upland areas up to 25

meters (82 feet) from the bank of these streams may provide for feeding and movement. There are no

intermittent or perennial streams within the proposed maintenance areas; therefore there would be no

effect to SNYLF or critical habitat.

Yosemite Toad

Yosemite toads are endemic to the Sierra Nevada from Ebbetts Pass, Alpine County, south to the high

country of Fresno County. The range of the species is primarily from 8,500 to 10,000 feet and they spend

the cold winter primarily underground in rodent burrows. Potential breeding habitat for Yosemite toads is

mountain meadows where pools form during snowmelt or shortly thereafter. There is no potential habitat

within the proposed maintenance areas; therefore there is no effect to Yosemite toad.

Terrestrial Wildlife

Seven species of terrestrial wildlife have potential to occur within the project area: California spotted owl,

northern goshawk, American marten, Pacific fisher, and Sierra Nevada red fox, pallid bat, and Townsend

big eared bat. The following describes the anticipated affects to the special status species.

California Spotted Owl

The underground line is adjacent to Spotted Owl PAC AM011 located between Bear River Road and the

Peddler Hill Maintenance Station which is proposed for maintenance under this work plan. There is not

any moderate or high capability habitat within PAC AM011 along this alignment, and no effects are

expected to occur from road maintenance activities to this PAC or associated individual spotted owls.

Northern Goshawk

A northern goshawk nest is known to occur between Foster Meadows Road and the start of the private

land to the east. Project design criteria committed to in the EIS/EIR requires that a Limited Operating

Period for northern goshawk be maintained as directed by the Amador District wildlife biologist,

prohibiting activities within ¼ mile of known northern goshawk nests during the breeding season

(February 15 through September 15), unless pre implementation surveys confirm that the northern

goshawk are not nesting. Adherence to this design criteria is expected to eliminate the potential for

disturbance to nesting goshawk. No disturbance effects are anticipated for goshawk from implementation

of road maintenance activities along this section of the power line with this design criterion in place.

American Marten, Pacific Fisher, and Sierra Nevada Red Fox

Direct effects are limited to the habitat that currently remains suitable for marten, fisher, and Sierra

Nevada Red Fox (SNRF) denning or foraging. There are no known den sites located within this project

95




for any of the three species. Project activities may take place during breeding or young rearing periods.

Noise disturbance from maintenance activities (e.g. road grading, chainsaws) could affect marten, fisher,

or Sierra Nevada red fox should they coincide with the project. However, the potential for this disturbance

is believed to be relatively low, as the underground corridor is located within open canopied areas which

these species tend to avoid, and the project areas are unlikely to be in close proximity to any denning

sites. Should disturbance occur, it is anticipated that it would take the form of temporary displacement of

individuals, and effects to reproduction for any of these three species is not anticipated.

Pallid Bat and Townsend Big Eared Bat

The proposed maintenance activities would not result in any long term loss of roosting habitat as the

project activity areas are located within existing roadways and large trees would be retained. Disruption

of foraging activity is unlikely to occur, as project activities would occur during daylight hours when bats

are not actively foraging. Disturbance could occur to day roosting bats where roosting location coincide

with project activities. Due to the wide variety of roosting habitats used, this alternative would not be

expected to have any long term population effects on this species, as few individuals would be likely to be

affected.

Migratory birds are protected and managed under the Migratory Bird Treaty Act of 1918, as amended (16

U.S.C. 703 et. seq.), Executive Order 13186, and California Department of Fish and Game Code.

Although work is proposed during the nesting season, there will be no removal of nesting vegetation.

Maintenance activities will occur along existing roadways and based on existing ambient noise conditions

and presence of human activity, indirect impacts to nesting birds in the area are expected to be minimal.

Botanical Resources

No federally or state threatened or endangered plants or critical habitat were identified within five miles

of the project area. Currently the only federally Threatened, Endangered, Proposed Threatened or

Proposed Endangered plant species expected to occur on the Eldorado NF is Packera layneae. Potential

habitat for Packera layneae is not found within the proposed project areas.

In 2009 and 2010 botanical surveys were completed along the entire power line project area. One

occurrence of Lewisia kellogii, a Forest Service sensitive species, was identified within Segment 5 east of

the Peddler Hill Maintenance Station. This area is not included in the proposed 2015 maintenance activity

areas.

Seventeen (17) special status plant species were identified in the CNDDB search and review of Forest

Service Sensitive and Watch list species. Road maintenance activities would be restricted to the existing

disturbed roadway, and no impacts to listed botanical species or habitat will occur. Five (5) downed trees

across the access roads will be removed to allow maintenance vehicles to pass. Trees will be cut using

chainsaws and large sections rolled to the side of the road. Any branches of smaller pieces of wood will

be cut and lopped and spread in the forest adjacent to the road. The scattering of cut wood may impact

individuals if they coincide with the project area, but is not expected to have any long term population

effects.

Pre-construction surveys for invasive weed species were conducted in 2009 and 2010 along the entire

power line, and again in 2012 and 2013. Those surveys identified the presence of eight species of species

identified within the Sierra Nevada Forest Plan Amendment as invasive, including two (2) List A species

(yellow star thistle and spotted knapweed) and six (6) List B species (White sweetclover, yellow

sweetclover, cheatgrass, klamathweed, wooly mullein, and bull thistle). In order to prevent the

introduction of invasive weeds, KMPUD will adhere to the following BMPs:

96




All off-road equipment would be cleaned to ensure it is free of soil, seeds, vegetative matter, or

other debris before entering the project area.

Sand, gravel, fill material, and boulders used within the project area must come from documented

weed free sources. Sand, gravel, fill material, and boulders used within the project area must

come from documented weed free sources.

Straw or mulch used for erosion control would be certified weed-free or, if certified straw is not

available, rice straw would be utilized.

10.0 Permitting and Agency Approvals

The District is required to get USFS approval of this work plan to complete these activities. All work will

be conducted in accordance with the approved Operating Plan and the approved Electric Transmission

Line Permit (Authorization ID AMA231A).

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Aquifer Levels / Water Pumped / Water Treated

November 2015

WATER PRODUCED WWTPWell 4 /5 Well 4 /5 Well 2 Well 2 Well 3 Total Daily

Date Aquifer Level Pumped Aquifer Level Pumped Pumped Pumped Influent Flow

1 177.8 24 186092 178.8 24 133053 179.7 20384 24 13600 9000 42984 90964 178.5 24 92705 179.6 17509 24 12400 8000 37909 147006 178.7 24 93357 179.7 24 124838 180.6 24 107229 181.4 24 1005810 182.2 23834 26 11000 34834 1040511 180.5 26 1077512 181.6 26 1710413 182.5 24235 26 22500 14000 60735 1660214 180.7 26 2410415 182 26 2458316 182.9 14860 26 7000 21860 1430517 182.3 26 1022118 183.1 22024 26 26700 10000 58724 2624619 181.8 26 2150820 183 21365 26 13500 10000 44865 3095621 181.7 26 3549222 182.9 26 3211523 183.8 40887 26 26300 19000 86187 2300424 180.7 26 3819925 182.1 36456 26 29900 16000 82356 4823526 180 26 4087327 181.3 52372 26 34000 86372 5688728 179.3 36868 26 27100 17000 80968 6138929 180.8 26 3708330 176 26 2135831

AVG 181 25TOTAL 310794 172000 155000

Monthly Well Water Pumped 637794

Monthly Water Treated / Processed in WWTP 709022

Well 4 Depth Sounding Notes: Hydrant Meter use=Field Plant Display Date

170.00 180.7 24-NovWater sprinkler leake+?

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Kirkwood Meadows Public Utility District Waste Water Treatment Plant Status Date: December 7, 2015

1 2 1 1

2

East

Lift

Black

Tank

EQ

Pumps

Anoxic

Feed

Pumps

1

2

3

Membrane

Recirculation

Pumps

Aeration

Blowers

MLSS

Recycle

Feed

Pumps

Effluent

Pumps

EQ Blowers Digester Blower Digester

Train 1

Train 2

Mixer No. 1 CL

Basin

Centrifuge Sludge Bin

1

2

2

4

3

1

3

1

2

2

Hycore

Main Lift Bar

Pumps Screen

John Deere # 3

Caterpillar

John Deere # 1

Generators

Membrane

Blowers

Filtrate (Effluent)

Pumps

Leech

Fields

2

(10 hp)

(5 hp)

Anoxic

Zone

4 2 3 2 1

3 1 2

Mixer No. 2

Mixer No. 3 Mixer No. 4

Aeration

Basin

Membrane

Train

Color Key

In Service

Working – Faults out on occasion

Out of Service

Day

Tank

Compressor

1

2

Equalization

Basin

Chlorine

Contact

Basin

116

Kirkwood Meadows Public Utility District Finance Committee

SPECIAL MEETING NOTICE & AGENDA

NOTICE IS HEREBY GIVEN that the Finance Committee of the Kirkwood Meadows Public Utility District has called a Special Meeting of the Committee to be held on Monday, December 7, 2015 at 9:00 a.m. at the Kirkwood Meadows Public Utility District Community Services Building, 33540 Loop Road, Kirkwood, California 95646. The Agenda for this meeting is:

1. Update on the Potential Refinancing of RUS B8 Out Valley Loans as Part of the Debt Management Strategies Study Plan.

2. Discussion and Possible Action Regarding the District’s Financials. i. October Financials ii. Presentation of New Preliminary Financials Format iii. November Preliminary Financials iv. Cash Flow

3. Fiscal Year 2015 Audit.

i. Board Presentation by Moss Adams on December 11th ii. Final Costs iii. Follow Up Items

4. Discussion and Possible Action Regarding Investigation into Revising the

District’s CalPERS Retirement Program.

5. Discussion and Possible Action on Investigation into Completing a Rate Study for One or More of the District’s Enterprise Departments.

6. Discussion and Possible Action Regarding the District’s Rate Strategy Principles.

7. New Business.

8. Next Meeting.

Dated: November 30, 2015 ______________________________ Sandy McKay, Clerk of the Board

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Personnel Flow Chart November 2015

Kirkwood Community

KMPUD Board of Directors Standish O’Grady, President (12/2011) Robert Ende, Vice President (12/2011) Bob Epstein, Treasurer (9/2012) Peter Dornbrook, Secretary (12/1985) Eric Richert, Asst. Secretary (12/2009)

Michael Sharp (8/1/1996) KMPUD General Manager

Administration Operations

Kathy Beyer (8/29/11) Customer Service/A.R.

Jessica Austin (10/12/15) Customer Service/A.P.

Kim Norton (9/21/15) Staff Accountant

Amie Pfeiffer (10/12/11) Staff Accountant

David Waddle (4/30/00) Field Operations Manager

Derek Dornbrook (3/1/02) Water/WW Superintendent

Joe Pellerin (10/3/05) Snow Removal Supervisor

Steve Neff (7/13/11) Electric/Propane

Supervisor

Rick Ansel (6/13/06) Assistant Manager, Operations

Kelly McBride (5/29/12) Accounting Manager

Dan Fine (11/1/08) WWTP Operator

Shawn Trevett (10/3/11) WWTP Operator &

Assistant Fire Chief/Volunteers

Ed Benson (7/22/11) Propane Operator

Greg Wallace (9/6/11) Snow Removal Operator

Sean Kennedy (8/1/12)

Plant Operator

Sandy McKay (12/3/12) Executive Assistant/Clerk of the Board

Brandi Benson (2/2/12) Electric/Propane Manager

Electric/Propane

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