HomeMy WebLinkAboutResolution No. 07-C070rI
RESOLUTION NO. 07-C70
0
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AZUSA, CALIFORNIA, SETTING CERTAIN RESERVE
POLICIES FOR THE UTILITIES DEPARTMENT.
WHEREAS, the Utilities Department operates an electric and water utility (hereinafter
"Utilities") on an enterprise basis; and
WHEREAS, for the Utilities enterprises to be managed in a fiscally responsible way,
proper financial reserve policies must be set, monitored and updated from time to time; and
WHEREAS, on February 27, 2006, the City Council acting in its capacity as the Utility
Board, adopted a resolution setting forth reserve policies for the electric and water utilities; and
WHEREAS, changes have occurred since February 2006 in the operations, regulatory and
legislative environment, that financially affect the Utilities and will have a significant impact on
the capital needs of the electric utility in particular and thus warrant an update of the reserve
policies for the Utilities;
NOW, THEREFORE, THE; CITY COUNCIL OF THE CITY OF AZUSA, DOES HEREBY
RESOLVE AS FOLLOWS:
SECTION 1. That the Utilities Department shall maintain the following reserves for
financial planning and risk management purposes as set forth below:
Reserve PolicyT e
Electric
Water
Operating Reserve
60 days / $6.9 million
60 days / $2.9 million
Capital Reserve
$2.5 million
$20.0 million
Contingency Reserve
$14 million
0
Total
$23.4 million
$22.9 million
SECTION 2. That the background for the above amounts is set forth in Exhibit A,
which is attached to this Resolution and made a part hereof.
SECTION 3. That these reserve levels shall be reviewed annually during the budget
preparation process, and if warranted, changes will be proposed and made
through an updated resolution.
0
SECTION 4. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED THIS 23rd day of July, 2007.
K,
/JosepS Rocha, Mayor
ATTEST:
Vera Mendoza,City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF AZUSA )
I HEREBY CERTIFY that the foregoing Resolution No. 07-C70, was duly adopted by the
Utility Board/City Council of the City of Azusa at a regular meeting of the Azusa Light & Water
Utility Board on the 23rd day of July, 2007.
AYES: COUNCILMEMBERS: GONZALES, CARRILLO, MACIAS, HANKS, ROCHA
NOES: COUNCILNIEMBERS: NONE
ABSENT: COUNCILIvIEMBERS: NONE
��;Z City Clerk
• •
EXHIBIT A
UPDATED ELECTRIC UTILITY'S RESERVES AT FY 06-07 END
A. Operating Reserves
At 60 days of FY 07-08 electric operating budget = $ 41,861,000/365 x 60 = $6,881,260
Recommendation: Set operating reserves at $6.9 million
B. Capital Reserves
Recommendation: Maintain capital reserves at $2.5 million
C. Contingency Reserves
CA San Juan Outage Contingency
Step 1: Calculate a minimum CONTINGENCY RESERVE for San Juan as follows:
Deem a credible San Juan J.orced outage scenario (45 -day in the summer season which has
happened before in summer 2001). Compute the San Juan replacement power cost for this
scenario valued at the immediately succeeding summer power prices. Subtract from replacement
power cost so determined the amount that can be recovered through the FCA.
The application of the above in today's environment will yield:
Total replacement power it[ MWhs = 45 days X 24 hours/day x 30 MW/hour = 32,400 MWhs
Summer 2008 power prices (as of May 7, 2007) _ $103/MWh
Total replacement power a)st = 32,400 x 103 = $3,337,200
Total recoverable from FCA = $710,000/2 = $355,000 ($710,000 is the quarterly FCA cap, 45 -
day FCA cap is half)
Minimum Contingency Reserve = $3,337,200 -$355,000 = $2,982,200
Step 2: Calculate a maximum CONTINGENCY RESERVE for San Juan as follows:
Deem a severe but credible San Juan forced outage scenario (180 -day in the summer season
which can happen with 204'0 probability in the next twenty years based on PNM survey of
underground coal mines. The severe scenario can happen if the underground mine catches fire).
Compute the San Juan replacement power cost for this scenario valued at the immediately
succeeding summer power prices. Subtract from replacement power cost so determined the
amount that can be recovered through the FCA.
The application of the above in today's environment will yield:
I• •
Total replacement power in MWhs = 180 days X 24 hours/day x 30 MW/hour = 129,600 MWhs
Summer 2008 power pricers (as of May 7, 2007) _ $103/MWh
Total replacement power cost = 129,600 x 103 = $13,348,800
Total recoverable from FCA = $710,000 x 2 = $1,420,000 ($710,000 is the quarterly FCA cap,
180 -day FCA cap is twice)
Maximum Contingency Reserve = $13,348,800 - $1,420,000 = $11,928,800
Step 3: Determine the Appropriate Level of San Juan Contingency Reserye
Recommendation 1: Maintain San Juan outage Contingency Reserve at $8 million
Recommendation 2: Maintain environmental project contingency reserve at $2 million
Total San Juan Contingency Reserve is recommended to be $10 million
C.2 Electric Utility "Net Short" Power Procurement Contingency
The electric utility may have energy needs which are beyond the current level of energy supply.
This is a situation referred to as a "Net Short" power resource condition. In this case, the Electric
Utility needs to procure power at near term prices, which may not be supported by the current
retail rates.
Thus it is recommended that the following methodology be used to establish a CONTINGENCY
RESERVE amount for "Net Short" Power Procurement as follows:
Step 1: Calculate the Annual Net Short Reuuirements for the Immediately Three Years:
In our case, we are almost fully covered for 2007 from the energy requirement perspective; we
are not covered from the energy requirement for summer 2008 and 2009, thus:
Net short 2008 = 24,000 M Whs (15 MW on -peak power for June through September)
Net short 2009 = 25,000 MWhs (assume 2% growth for summer consumption)
Net short 2010 = 26,000 MWhs (assume 2% growth for summer consumption)
Choose the highest Net Short of the three years, i.e., 26,000 MWhs
Step 2: Calculate the Power Cost That Can Support Net Short Procurement within
Existing Revenue Structure
This step can simply be accomplished by computing the average wholesale power cost of
Azusa's existing resource portfolio, which is about $55/MWh.
Step 3: Calculate the Costt above that can be supported by Azusa's retail rate for the Net
Short Procurement
0 0
This can be accomplished by computing:
Total Net Short procurement Cost at the Summer Prices in 2010 (as of May 7, 2007) = 26,000
MWhs x $95/MWh = $2,470,000
Cost that can supported by retail rates for Net Short = 26,000 MWhs x $55/MWh = $1,430,000
Cost not supported by existing retail rate for Net Short Procurement = 2,470,000 —1,430,000 =
$1,040,000
Recommendation: Set Net Short Procurement Reserve at $1,000,000
C.3 Electric Utility Legal and Regulatory Risk Contingent
Global Warming and GA[G Exuosure:
California legislature enacted AB32 in 2006 to regulate the greenhouse gas emissions with the
goal of achieving GHG reduction of about 25% by 2020 from the current GHG level. There is a
reasonable expectation that some type of carbon "tax" in the form of direct tax on sources of
GHG emissions or in the f6rm of emission allowances that sources of GHG will need to procure:.
While the cost of carbon tax is unknown at t this time, but it is expected to be costly if 25%
reduction goal -is to be achieved by 2020.
Based on some realistic estimates by industry experts, the cost of carbon tax could range from $5,
to $50 per ton of CO2. Thins it translates into about $5/MWh to $50/MWh cost adders in the
electricity production cost iftom coal resources.
Staff recommends reserving some money to hedge against such carbon tax for two years at the
mid range of cost estimates, e.g., $20/MWh adder to the electricity production from San Juan.
Two year electricity production from San Juan = 30 x 8760 x 0.85x 2 = 446,760 MWh
Totaltargeted reserve = 446,760 x 20 = $8,935,200
Staff recommends that the targeted reserve be achieved in three_ years, thus reserving $3,000,000
each year for the next three years
Accelerated Renewable Resource Procurement:
The City's current Renewable Portfolio Standard (RPS) approved in 2003 11 established a goal of
20% of retail energy consmnption coming from renewable resources by year 2017. The RPS also
calls for retail rate increase of no more than 5% in achieving this goal. We currently have 7% in
renewable energy and are fortunate to procure it at below-market prices.
However, since 2003 the state has accelerated the timeline in meeting the RPS goal of 20% from
2017 to 2010, seven years earlier than the previous legislation. There are also serious ongoing
discussions in the current legislative sessions to increase the RPS to 33% by year 2020. The
accelerated timeframe to comply with the state RPS goal and the potential increase in the
procurement target from 20% to 33% will pose financial challenges for the City to keep its rate
increases for renewable energy procurement under 5%. Thus a reserve for accelerated renewable
resource procurement is warranted as follows:
Step 1— Calculate the Remaining Amount of Renewable Resource to Meet the Target at 20%
and 33% RPS at Current Energy Consumption Level
FY 05-06 Retail Energy Consumption = 259,000 MWh
266/0 RPS requires 51,800 MWh and 33% RPS requires 85,470 MWh. Existing renewable
resources provide 16,500 AM.
Remaining renewable energy to he procured to meet 20% RPS = 51,80,01— 16,500 = 35,300 MWh
Remaining renewable energy to be procured to meet 33% RPS = 85,470 — 16,500 — 68,970 MWh
Step 2 — Compute the Cost: Above City's Average Power Procurement Cost
City's average power procurement cost = $55/MWh
Current renewable resource: costs (CPUC Market Referent Price) _ $80/MWh
Cost above City's average _;power procurement cost @ 20% RPS — (80-55) x 35,300 --$882,500
Cost above City's average power procurement cost@ 33% RPS = (80-55) x 68,970
$1,724,250.
Sten 3 — Compute the Required Reserves Above 5% Retail Rate Increase
5% retail rate increase translates into about $1,300,000, thus
Reserves at -20 % RPS = 882,500__— 1300,000 = -$467,500
Reserves at 33% RPS = 1,724,250 — 1,300,000 = $424,250
Staff recommends not setting reserves explicitly at this time to account for additional accelerated_
RPS requirement, as it appears such procurement can be achieved within 5% retail rate increase
City's current target under Ci ]RPS_
Staff recommends the Reserve targets to be updated to as follows:
Operating Reserve Account. _ $ 6,900,000
Capital Reserve Account = $ 2,500,000
San Juan Contingency Reserve= $10,000,000
Net Short Procurement Reserve = $ 1,000,000
Legal and Regulatory Contingency= $ 3,000,000
10
•
Total $23,400,000
Projected Cash Reserves at FY End= $26,000,000
Unencumbered Reserves= $ 2.600.000
The targeted aggregate reserve level of $23,400,000 represents an increase of $5,250,000 from
the current adopted reserve: level of $18,150,000. The projected unencumbered reserve is
projected to decrease by $1,750,000 from the current $4,350,000 to projected $2,600,000.
I• •
UPDATED WATER UTILITY'S RESERVES AT FY 06-07 END
A. Operating Reserves
It is recommended that the Water Utility keep sufficient liquidity in reserves to cover 60 days of
operating expenses plus annual debt service payment at all times.
At present time, the Water Utility's annual gross operating expense (including GF transfers as
"operating" expenses) as budgeted is about $17.5 million and thus 60 days of operating expenses
translate into about $2.9 million.
B. Capital Reserves
It is recommended that Water Utility keep sufficient reserves to equity fund well defined capital
projects that are not intended to be debt funded or only partially debt funded.
At present time, the Water Utility internally funds between $1.5 to $2.5 million per year in
capital projects out of its operating revenues and such funding is anticipated to increase to $4-5
million per year in the foreseeable future.
It is recommended that a capital reserve be established and be funded with $20 million as the
target reserve level. This amount represents approximately 3 -years of expense for capital
projects largely geared toward infrastructure maintenance, plus $5 million for additional capital
improvement projects on the planning horizon, such as a water diversion that needs to be
installed in the San Gabriel) River. This additional $5 million may also be used for change orders
during this next couple years related to large one-time capital improvement projects and for
emergencies that may result from natural disasters such as an earthquake. The target cash reserve
level should be reviewed and reevaluated annually and adjusted accordingly. The Water Utility
will prepare a list of capital projects with sufficient details as part of the annual review process to
enable the Utility Board to make informed decision to adjust the target level of capital reserves
the Water Utility should retain. The Water Utility will also prepare a report detailing the level of
funding that might be required as part of the support services it receives from other divisions or
departments of the City.
C. Contingency Reserves
At this time there are no specific contingencies that warrant a special reserve be established,
although replacement for such things as an old water reservoir in the event of an earthquake
could trigger unforeseen need for capital, however, this contingency is included above in the
capital reserve section.
Staff recommends the initial Reserve targets for the Water Utility as follows:
Operating Reserve Account =
$ 2,900,000
Capital Reserve Account =
$20,000,000
Contingency Reserves=
$ 0
Total $22,900,000
Existing Cash Reserves = $24,000,000
Unencumbered Reserves= $ 1,100,000
The target Reserve levels shall be reviewed and updated every fiscal year during the approval
processes for the following. fiscal year's budget. Any adjustment, including operating cost
reduction and/or retail rate increase, should be considered in order to maintain the reserve level
for each component described above.