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HomeMy WebLinkAboutBPMC Meeting Dec 18 2012 1j= ALASKA... ED ENERGY AUTHORITY BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE SPECIAL MEETING (Teleconference) AGENDA Tuesday, December 18, 2012 — 2:30 p.m. Alaska Energy Authority’s Aspen Room 813 West Northern Lights Boulevard, Anchorage, AK 1. CALL TO ORDER 2: ROLL CALL (for Committee members) 3; PUBLIC ROLL CALL (for all others present) 4. PUBLIC COMMENT 5. AGENDA COMMENTS / MOTION FOR APPROVAL 6. APPROVAL OF PRIOR MEETING MINUTES — September 26, 2012 ts NEW BUSINESS A. Approve the FY 2012 audit / refund (Action Item) 8. ADJOURNMENT To participate by teleconference, dial 1-800-315-6338 and use code 3074#. 813 West Northern Lights Boulevard e Anchorage, Alaska 99503 www.aidea.org ¢ 907/771-3000 ¢ FAX 907/771-3044 e Toll Free (Alaska Only) 888/300-8534 e www.akenergyauthority.org Bradley Lake Project Management Committee Meeting Tuesday, December 18, 2012 Agenda Item: 7A MOTION: Move that the Bradley Lake Project Management Committee accept the fiscal year 2012 Audit Report and approve a total refund of $1,568,635.67 to the utilities. This is broken down as: $794,737.94 Operating & Maintenance $773,897.73 Renewable & Contingency fund Move: Second: By: Bradley Evans, Chair Attest: Bryan Carey Alaska Energy Authority, Secretary BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE MEETING REGULAR MEETING (via electronic media at the Alaska Energy Authority’s Aspen Room) Anchorage, Alaska September 26, 2012 DRAFT MINUTES CALL TO ORDER Chair Evans called the regular meeting of the Bradley Lake Hydroelectric Project Management Committee to order at 1:00 p.m., Tuesday, September 26,.2012, from the AEA Aspen Conference Room, Anchorage, Alaska to conduct the business of the Committee per agenda and public notice. ROLL CALL Cory Borgeson Golden Valley Electric Association (phone) Bryan Carey Alaska Energy Authority Harvey Ambrose Homer Electric Association Brad Evans Chugach Electric Association Don Zoerb Matanuska Electric Association (phone) Rick Miller Anchorage Municipal Light & Power (phone) PUBLIC ROLL CALL Burke Wick (CEA); Harvey Ambrose and Larry Jorgensen (HEA); Henri Dale (GVEA); Brian Bjorkquist (AGO); May Clark, Kim Lomen, Teri Webster, and Kelli Veech (AEA); Participating by phone: Mike Cunningham (CEA); Brad Janorschke (HEA); Don Zoerb (MEA); Ron Woolf; (GVEA); Kirk Gibson, McDowell Rackner & Gibson PC. Mr. Borgeson stated Henri Dale would vote on behalf of GVEA for this meeting. PUBLIC COMMENT There were no public comments. AGENDA COMMENTS/MOTION FOR APPROVAL Chair Evans requested Agenda Item 7B be added, “HEA proposal to discuss access and other energy matters on the Kenai Peninsula relative to Bradley Lake.” The agenda was unanimously approved as amended. APPROVAL OF MEETING MINUTES - August 31, 2012 The August 31, 2012 meeting minutes were unanimously approved as presented. Mr. Jim Posey (AML&P) joined the meeting by teleconference. 7. NEW BUSINESS 7A. Approve FY13 Budget Revision for R&C Funds for Battle Creek Mr. Dale moved that the Bradley Lake Project Management Committee (BPMC), as recommended by the Finance Committee, approve the Alaska Energy Authority to proceed with final design, construction costs, exhibits for final amendment application, project bid documents and continuation of USGS water gauging for the Battle Creek Diversion project up to $670,000 to be paid from the FY2013 R&C budget. Seconded by Mr. Posey. The motion was amended as follows: Move that the Bradley Lake Project Management Committee approve the Alaska Energy Authority to proceed with final design, construction costs, exhibits for final amendment, application, project bid documents and continuation of USDGS water gauging for the Battle Creek Diversion project as Optional Project Work, in accordance with the opinion of Bond Counsel, in any amount of up to $670,000 to be paid from the Renewal and Contingency Reserve Fund, as recommended by the Finance Committee. Move further that any payments made from the Renewal and Contingency Reserve Fund under this motion be repaid by the Project Participants based on each Participant’s percentage in equal installments over a four-year period, as recommended by the Finance Committee. Move further that it is the BPMC’s intention to work with the Alaska Energy Authority to secure designation for the Optional Project Work amounts as “utility matching funds.” The amended motion was accepted by Mr. Dale. Mr. Ambrose wanted to confirm that the $670K was enough right now. Mr. Carey said yes, the field work is complete and on budget. A roll call was taken: City of Seward Absent Matanuska Electric Association Yes Chugach Electric Association Yes Homer Electric Association Yes Golden Valley Electric Association Yes Municipal Light & Power Yes Alaska Energy Authority Yes The motion passed unanimously. 7B. Homer Electric Association proposal to co-mingle unused capacity energy that could be generated at Nikiski, not needed by HEA, into the Bradley Pooled Energy and exported for certain conditions on guarantees of Bradley access over the Quartz Creek to the Soldotna line. Mr. Janorschke said he emailed the proposal document to the Railbelt managers for their review. He said HEA is still trying to iron out the details. He then turned the discussion over to Mr. Ambrose who explained the HEA draft proposal is meant to help solve the issue relative to the Soldotna-Quartz Creek line segment by the end of 2013. He said there are no provisions as to how the line will be utilized by the parties. It could be treated like a Bradley asset and be leased to BPMC for a possible five-year term, with the cost prorated based upon each participant's share in Bradley, including HEA, for the operation and maintenance of the line. A key factor is AEA’s veto power with respect to the annual budget for its asset; HEA seeks the same veto power for its asset. The proposal would have the Bradley Participants (excluding HEA) purchase Surplus Energy from the Nikiski Power Plant. Surplus Energy from the Nikiski plant would be defined as the difference between a base loaded Nikiski Power Plant, non-duct fired, and the HEA system load. If HEA system load exceeds Nikiski base load there would be no surplus energy; but if lower than that amount it will be surplus energy..In any case, Surplus energy would be limited to 18 MWs. How the surplus energy would be used should be decided by the remaining five participants, excluding HEA, and could be based on existing participation in Bradley or reconfigured based upon the respective system sizes. Payment for the Surplus Energy would be an equivalent amount of water inventory transferred from the participants’ Bradley account to HEA’s Bradley account. Addenda and conditions would be attached which are not yet developed. A final condition would be similar to Chugach’s Bradley services agreement which is tied to Chugach’s Bradley dispatch agreement, HEA would want this lease tied to the O&M agreement they have for Bradley. HEA does not expect an answer today, only BPMC review. He said this has the potential to avoid tariffs and RCA actions, and requested BPMC review in a timely. manner. Chair Evans. said. there’s an assignment out for a combination of legal and technical review on contractual issues related to Bradley access, so this matter will also be assigned to that group. It is hoped the review can be expedited and a solid position established. Mr. Zoerb requested the proposal emailed to him, as. well as Mr. Griffith. Chair Evans said the counter parties should meet to review the proposal and come to a go/no go conclusion by Thanksgiving. Mr. Ambrose agreed. 8A. Operator’s Report Mr. Jorgensen said the lake level as of September 16 was 1181.4 feet and from Sept 16 through Sept. 23 rose 23 feet and continues to rise. The lake is spilling over the dam due to a large amount of rain fall. 1800 cfs went over the spillway last night. At the last meeting we reported trying to operate the governor in six needle control, which has been restored without the unit oscillating. When the tie to Anchorage was opened up, there were problems in Divider 1 Mode of operation in both units. When the units were in this mode they were not responding to control signals. We worked with VA Tech and Emerson to resolve the issue. When VA Tech supplied the Modbus interface they provided a set of parameters which included a Divider Bias. Emerson set up a control for this with the assumption it was similar to a valve limiter. Further investigation found that VA Tech should never have put the Bias into the Modbus interface and that the Divider Bias was to be set at a constant value of 10% whereas the DCS was driving it to 100% after the unit came on-line. VA Tech has sent a new controls load with the bias removed from the Modus link and Emerson has provided instructions to remove their logic affecting the bias. These modifications will be made as soon as it is scheduled with Dispatch. Chair Evans said it sounded reasonable and the operator's will work the fix as soon as possible, due to more expected storms. 8B. Update on Battle Creek Diversion Project Bryan Carey said that the field work on Battle Creek was completed on time September 15. Archeological survey was done; nine borings were completed. The draft license amendment will be submitted in October upon completion of two exhibits, with a 90-day agency comment period before submission to FERC. We will request draft license conditions from the agencies at that time and we will meet with them to discuss these. The objective is to submit the Final License application with agency concurrence on the conditions. The Final License application will be submitted in the spring. Pre-site visits are planned for contractors in the summer or fall. Bids can be taken through the winter of 2013, with a contractor selected by spring 2014 and construction started by the summer. The draft license will be routed to the BPMC for their review prior to submission to FERC. 9. Next Meeting Date Depending on the progress of the tasks assigned, the next meeting will be at the call of the Chair, but prior to December, 2012. 10. Adjournment The meeting adjourned at 1:43 p.m. BY: Bradley Evans, Chair Attest: Bryan Carey Alaska Energy Authority, Secretary Audited Financial Statements and Other Financial Information BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS Years ended June 30, 2012 and 2011 SWALLING & ASSOCIATFS Certified Pablic Accountants & Bus BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS Financial Statements and Other Financial Information Years ended June 30, 2012 and 2011 Contents Page Independent Auditor’s Report 1 Balance Sheets 2 Statements of Revenues and Expenses 3 Statements of Cash Flows 4 Notes to Financial Statements 5-10 Independent Auditor’s Report on Other Financial Information 11 Statements of Expenses 12 SWALLING & ASSOCIATES PC Certified Public Accountants & Business Advisers INDEPENDENT AUDITOR’S REPORT Bradley Lake Project Management Committee Anchorage, Alaska We have audited the accompanying special-purpose balance sheets of the Bradley Lake Project Management Committee (a project management committee) Operating and Revenue Funds as of June 30, 2012 and 2011, and the related special-purpose statements of revenues and expenses, and special-purpose statements of cash flows for the years then ended. These financial statements are the responsibility of the Bradley Lake Project Management Committee. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. The accompanying special-purpose financial statements were prepared for the purpose of complying with, and in conformity with the accounting requirements specified in Note A, and are not intended to be a presentation in conformity with generally accepted accounting principles. In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects, the assets, liabilities and surplus of the Bradley Lake Project Management Committee Operating and Revenue Funds as of June 30, 2012 and 2011, and its revenue and expenses and its cash flows for the years then ended, on the basis of accounting described in Note A. This report is intended solely for the information and use of the Bradley Lake Project Management Committee and is not intended to be and should not be used by anyone other than this specified party. aunlling F Aeaeceatly | PC. December 10, 2012 3201 C Street. Suite 405 : Anchorage. Alaska 99503 @ Independent member of DFK International - a worldwide association e 5 of independent accounting firms and. business advisers Ph 907.563.7977 + Fax 907.561.7683 - www.swallingcpas.com BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS BALANCE SHEETS June 30, 2012 and 2011 ASSETS Current assets: Investments (Note B) Due from R & C Fund (Note A) Other receivable (Note A) Prepaid expense Total assets LIABILITIES AND SURPLUS Current liabilities: Due to AEA (Note D) Accounts payable Payable to utilities -O & M (Note E) Payable to utilities — R & C refund (Note A) R & C repayment (Note A) Total liabilities See accompanying notes to the financial statements. 2 tN — nN $ 2,086,967 773,898 5.640 $2,866,505 $ 389,806 908,063 794,738 773,898 $_2,866,505 Ny — —_ $ 3,169,225 190,270 5.640 3,365.1 $ 710,685 743,177 1,373,372 —— 537,901 $3,365,135 BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS STATEMENTS OF REVENUES AND EXPENSES Years ended June 30, 2012 and 2011 2012 Variance Favorable 2011 Budget Actual (Unfavorable) Actual Revenues: Utility contributions, net of surplus refund $ 16,203,578 $15,408,840 $ (794,738) $15,814,310 Interest receipts 1,742,935 1,959,302 216,367 1,905,127 State renewable energy 500.000 22,637 (477.363) - Total revenue 18,446,513 17,390,779 (1,055,734) 17,719,437 Expenses, fixed asset replacements, transfers and debt service: Operations and maintenance 5,318,263 4,733,201 585,062 4,976,939 Debt service 12,100,750 12,100,750 - 12,105,450 Arbitrage transfer 230,000 196,112 33,888 229,976 Fixed asset replacements 361,000 401,579 (40,579) 309,822 Battle Creek — state 500,000 22,637 477,363 - Interfund transfer (63.500) (63.500) - 97.250 Total expenses, fixed asset replacements, transfers and debt service 18,446,513 17,390,779 1,055,734 17.719.437 Excess of revenues over expenses, fixed asset replacements, transfers and debt service $ - § - § - § : See accompanying notes to the financial statements. 3 BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS STATEMENTS OF CASH FLOWS Years ended June 30, 2012 and 2011 2012 2011 Cash flows from operating activities: Excess of revenues over expenses, fixed asset replacements, transfers and debt service $ . $ - Adjustments to reconcile excess of revenues over expenses, fixed asset replacements, transfers and debt service to net cash provided by (used in) operating activities: Increase in accounts receivable (583,628) (190,270) Increase (decrease) in accounts payable 164,886 (671,743) (Decrease) increase in amounts due to other funds (320,879) 710,685 Increase in payable to utilities 195,264 1,092,378 Decrease in R & C repayment (537.901) (894.645) Net cash (used in) provided by operating activities (1,082,258) 46,405 Available cash and cash equivalents, beginning of year 3,169,225 3,122,820 Available cash and cash equivalents, end of year $2,086,967 $3,169,225 Supplemental disclosure of cash flows information: Interest paid $5,415,600 $ 5,944,722 See accompanying notes to the financial statements. 4 BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS June 30, 2012 and 2011 NOTE A: SIGNIFICANT ACCOUNTING POLICIES Description of Business: The Bradley Lake Project Management Committee (the Committee) was established pursuant to Section 13 of the Agreement for the Sale and Purchase of Electric Power (Power Sales Agreement) dated December 8, 1987. The purpose of the Committee is to arrange for the operation and maintenance of the Bradley Lake Hydroelectric Project (the Project), which became operational in September 1991, and the scheduling, production and dispatch of power. The members of the Committee include the Alaska Energy Authority (AEA) and the five purchasers under the Power Sales Agreement - Chugach Electric Association, Inc.; Golden Valley Electric Association, Inc.; the Municipality of Anchorage (Municipal Light & Power); the City of Seward (Seward Electric System); and the Alaska Electric Generation & Transmission Cooperative, Inc. (AEG&T). AEG&T assigned its rights pertaining to Homer Electric Association, Inc. (HEA) under the Power Sales Agreement to Alaska Electric and Energy Cooperative, Inc. (AE&EC) in 2003. HEA and the Matanuska Electric Association, Inc. (MEA) are additional parties to the Power Sales Agreement but are included as power purchasers for purposes of representation while AEG&T and AE&EC have no direct vote as a consequence of the individual representation of HEA and MEA. Section 13 of the Power Sales Agreement delineates other Committee responsibilities, including: establishing procedures for each party's water allocation, budgeting for annual Project costs and calculating each party's required contribution to fund annual Project costs. Committee approval of operations and maintenance arrangements for the Project, sufficiency of the annual budgets and wholesale power rates and the undertaking of optional Project work requires a majority affirmative vote and the affirmative vote of AEA. The Power Sales Agreement extends until the later of: 1) 50 years after commencement of commercial operation or 2) the complete retirement of bonds outstanding under the AEA Power Revenue Bond Resolution along with the satisfaction of all other payment obligations under the Power Sales Agreement. Renewal options for additional terms exist. As of June 30, 2012, AEA had incurred slightly more than $1.0 million in expenses relating to the Battle Creek diversion project. Funding for this project comes from state appropriations and the Bradley Lake Project Renewal and Contingency Reserve Fund (R & C Fund). The project would divert water from the upper part of Battle Creek into Bradley Lake. Completion of the diversion project is expected to increase the amount of energy the Bradley Lake Hydroelectric Project produces annually by an average of 36,000 MW-hours, or nearly a ten percent increase in energy production. The diversion project’s engineering is in final design, and various environmental studies are ongoing. Construction of the diversion project will require that the Federal Energy Regulatory Commission (FERC) first approve and amend the Bradley Lake Hydroelectric Project’s FERC license. Amendment of the FERC license is expected in 2013. BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2012 and 2011 NOTE A: SIGNIFICANT ACCOUNTING POLICIES (Continued) Establishment of Trust Funds: Article V, Section 502 of the Alaska Energy Authority's Power Revenue Bond Resolution established a Revenue Fund and an Operating Fund, including an Operating Reserve account, to be held by AEA. In actuality these funds, along with the Debt Service, Excess Investment Earnings (arbitrage), and various construction funds related to the Bradley Lake Hydroelectric Project are all held by the Corporate Trust Department of US Bank in Seattle, Washington. All deposits, including utility contributions and interest transferred from other funds, are made into the Revenue Fund, which transfers amounts approximately equal to one-twelfth of the annual operating and maintenance budget into the Operating Fund on a monthly basis. Additional transfers are made from the Revenue Fund to the Debt Service Fund in order to satisfy semiannual interest payments and annual principal payments on the Project's outstanding bonds payable. Interest earnings available for operations and maintenance are derived from the following funds: Debt Service Fund; Operating Reserve Fund; Operating Fund; Revenue Fund; Capital Reserve Fund; and the Renewal & Contingency Fund when the fund balance is $5,000,000 or greater. Revenue and Expense Recognition: Utility contributions are recognized as revenue when due to be received under the terms of the Power Sales Agreement. Transfers from other funds are recognized when the transfer is made and interest earnings are recognized when received. Operating and maintenance expenses are recognized when incurred, while transfers to Debt Service Fund and Excess Earnings Funds are recognized when the transfer is made. At the end of June 2010 an additional transfer of $131,922 was made to the Debt Service Fund for July 2010 interest on Series 5 Bonds defeased in early August 2010 with proceeds of Series 6 Bonds issued in early July 2010. The transfer was made per a Committee approved budget amendment. Purchases of fixed asset replacements are expensed when purchased. The Operating Fund reimburses the Renewal and Contingency Reserve Fund (R & C Fund) for capital costs over a four year period. In years prior to the year ended June 30, 2012, transfers to the R & C Fund were made annually based on funds withdrawn for capital costs equal to the cumulative total of one-fourth of the amount of expenditure incurred each year. Beginning in the year ended June 30, 2012, transfers to the R & C Fund for repayment of funds withdrawn for capital costs occur monthly based on the budgeted R & C expenditures. At year end the actual Operating Fund and R & C Fund expenses are compared to the actual revenue and a refund is given to the utilities when a surplus of revenues occurs or invoices are issued to the utilities if expenses exceed revenues. At June 30, 2012, the surplus to be refunded was $773,898 resulting in a net balance due to the R & C Fund of $328,496. At June 30, 2011, the balance due to the R & C Fund was $1,127,757. BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2012 and 2011 NOTE A: SIGNIFICANT ACCOUNTING POLICIES (Continued) Estimates: The preparation of the special-purpose financial statements of the Operating and Revenue Funds requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In fiscal year 2009, the Federal Energy Regulatory Commission (FERC) land use fee increased significantly due to a new methodology for estimating the fee. The increased 2009 fee of $378,141 was paid to FERC and the Committee participated in litigation to dispute this new methodology. In fiscal year 2010, $380,000 was accrued for the fee, but was not paid pending an outcome of the litigation. During fiscal year 2011, the dispute was settled and the new land use fee methodology was discontinued. The fees for fiscal years 2009, 2010 and 2011 were estimated to be the same amount billed prior to the new methodology resulting in a refund receivable of $190,270 at June 30, 2011 that was received in September, 2011. Additional information regarding the refund of FERC fees is contained in footnote E, Surplus Refund. Income Taxes: The Bradley Lake Project Management Committee is exempt from income taxation under Section 501 (a) of the Internal Revenue Code. Therefore, the Committee had no deferred tax liabilities or assets or tax carryforwards as of June 30, 2012 and 2011 and no current or deferred tax expense for the years then ended. NOTE B: INVESTMENTS Substantially all of the balances in the following funds are invested in collateralized investment agreements with JP Morgan Chase Bank through the trust department of US Bank. The specified interest rate for monies from the Operating and Revenue Funds invested in the agreements is 7.38% per annum. Balances at June 30, 2012 and 2011 are as follows: 012 2011 Operating Fund $ 1,176,629 $ 944,100 Revenue Fund 910.338 dud loo Total investments $ 2,086,967 $3,169,225 Investments are sold as needed to cover operating requisitions submitted to the trustee and are therefore considered to be short-term and available for sale. Investments are presented at aggregate cost. BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2012 and 2011 NOTE B: INVESTMENTS (Continued) For purposes of the cash flow statements, management considers the full amount of the investment balance to be cash available for operations. NOTE C: MAJOR CONTRACTS AND AGREEMENTS During May 1994, the Alaska Energy Authority entered into the Master Maintenance and Operating agreement with the Committee. The purpose of the agreement is to establish contract administration and budgeting procedures for maintenance and operation contracts of the Bradley Lake Hydroelectric Project and to provide for the lease or other use of facilities and equipment in a manner consistent with the requirements of the Power Sales Agreement. The term of the Master Agreement is indefinite, remaining in effect until termination of the Power Sales Agreement or until AEA no longer legally exists. This agreement authorizes AEA to enter into any contracts necessary to perform operating or maintenance-type services to the Project, subject to the approval of the Committee. On behalf of the Committee, the AEA entered into an agreement with Chugach Electric Association, Inc. (CEA) in August 1996, for the provision of all services necessary to dispatch the Project's electric power output. The dispatch agreement runs concurrently with the wheeling and related services contract entered into by and among the parties to the Power Sales Agreement in December 1987 and remains in effect for the term of the wheeling agreement unless CEA ceases to be the output dispatcher. In August 1996, the Alaska Energy Authority entered into an agreement with CEA on behalf of the Committee for the provision of maintenance services for the Daves Creek and Soldotna SVC Substations. An operation and maintenance agreement dated February 11, 1994, was executed between Homer Electric Association, Inc. and the Alaska Energy Authority. This agreement provides for the operation and maintenance of the Bradley Lake Hydroelectric Project by Homer Electric Association, Inc. The agreement, as amended effective July 1, 2008, is through June 30, 2013 and automatically continues in successive five year terms thereafter unless terminated by either party as set forth in the amended agreement. Generally, to avoid an automatic, successive five year term extension, notice of termination by either party must be given two years in advance of the termination date. HEA is to be reimbursed for costs associated with the operation, maintenance and repair of the Project as determined in advance through the submission of an annual budget based upon prudent estimates and anticipated operation and maintenance costs. BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2012 and 2011 NOTE C: MAJOR CONTRACTS AND AGREEMENTS (Continued) In August 1996, the agreement was amended to separate the maintenance of the transmission facilities from the hydroelectric project. The transmission agreement continues from year to year, except upon written notice to terminate by either party. Notice of termination must be given six months in advance of termination dates. In June 1999, the transmission agreement was again amended to require HEA to provide communication services in addition to the other services. NOTE D: RELATED PARTY TRANSACTIONS During the years ended June 30, 2012 and 2011, costs incurred under the various contracts with related parties described in Note C were as follows: 2012 O11 Homer Electric Association, Inc. — operation, maintenance, communications and fixed asset replacements $ 2,480,366 $ 2,406,762 Chugach Electric Association, Inc. — substation service maintenance $ 126,578 $ 361,591 Alaska Energy Authority — administrative fees $ 200,000 $ 200,000 For the years ended June 30, 2012 and 2011, Chugach Electric Association, Inc. provided dispatch services to the Committee at the agreed upon amount which is zero. Amounts payable to related parties at June 30, 2012 and 2011 were as follows: 012 2011 Included in accounts payable: Homer Electric Association, Inc. $ 589,952 $ 375,194 Chugach Electric Association, Inc. $ 1,586 $ 5,514 Due to others: Alaska Energy Authority — short-term borrowings for vendor payments $ 389,806 $ 710,685 BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2012 and 2011 NOTE E: SURPLUS REFUND AND UTILITY CONTRIBUTIONS RECEIVABLE The $1,183,102 surplus at June 30, 2011 was refunded to member utilities in fiscal year 2012 pursuant to the Power Sales Agreement and direction of the Committee. During fiscal year 2011, the Committee approved a fiscal year 2011 budget amendment and refund to the utilities of $360,000 as a result of increased interest earnings, reduction of the FERC land use fee, and net of an increase of expenses to the Daves Creek SVC Cooling System repair. An additional refund of $442,623 was paid during fiscal year 2011 and a refund of $190,270 was payable at June 30, 2011 for overcharges of FERC land use fees in prior years. The $794,738 surplus at June 30, 2012 will be refunded to member utilities in fiscal year 2013 pursuant to the Power Sales Agreement and direction of the Committee. NOTE F: SUBSEQUENT EVENTS The Committee has evaluated subsequent events through December 10, 2012, the date the financial statements were available to be issued, and did not identify anything requiring additional disclosure. 10 SWALLING & ASSOCIATES PC Certified Public Accountants & Business Advisers INDEPENDENT AUDITOR’S REPORT ON OTHER FINANCIAL INFORMATION Bradley Lake Project Management Committee Anchorage, Alaska We have audited the special-purpose financial statements of the Bradley Lake Project Management Committee Operating and Revenue Funds as of and for the years ended June 30, 2012 and 2011 and our report thereon dated December 10, 2012, which expressed an unqualified opinion on those special-purpose financial statements, appears on the page preceding the balance sheets. Those audits were conducted for the purpose of forming an opinion on the special- purpose financial statements taken as a whole. The supplemental special-purpose Statements of Expenses are presented for purposes of additional analysis and are not a required part of the special-purpose financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the special-purpose financial statements. The information has been subjected to the auditing procedures applied in the audits of the special-purpose financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the special-purpose financial statements or to the special-purpose financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the special-purpose financial statements taken as a whole. This report is intended solely for the information and use of the Bradley Lake Project Management Committee and is not intended to be and should not be used by anyone other than this specified party. Runllrg ff Cocecuty PC. December 10, 2012 3201 C Street, Suite 405 : Anchorage, Alaska 99503 BD lndependent member of DFK International -a worldwide association of independent accounting firms and. husiness’ advisers Ph 907.563.7977 + Fax 907.561.7683 - www.swallingepas.com BRADLEY LAKE PROJECT MANAGEMENT COMMITTEE OPERATING AND REVENUE FUNDS STATEMENTS OF EXPENSES Years ended June 30, 2012 and 2011 2012 Variance Favorable 2011 Budget Actual (Unfavorable) Actual Expenses: Generation expense: Operation supervision and engineering $ 262,888 $ 260,557 $ 2,331 $ 226,863 Hydraulic operation 111,118 76,032 35,086 88,703 Electric plant operation 208,194 199,474 8,720 180,216 Hydraulic power generation operation 576,395 328,990 247,405 434,727 FERC land use fees 62,623 62,623 - 62,623 Structure maintenance 291,307 345,862 (54,555) 266,257 Reservoir, dam, and waterway maintenance 114,688 38,193 76,495 198,343 Electric plant maintenance 398,205 309,307 88,898 242,543 Hydraulic plant maintenance 158,761 154,124 4,637 104,058 System control and load dispatching 387,112 341,247 45,865 501,615 Substation operation and maintenance 120,000 126,578 (6,578) 361,591 Overhead line maintenance 317.708 233.130 84,578 289.202 Total generation expense 3.008.999 2.476.117 532,882 2.956.741 Administrative, general and regulatory expense: Insurance 617,090 535,825 81,265 563,516 AEA administrative fee 200,000 200,000 - 200,000 PMC costs 65,600 49,262 16,338 79,157 Regulatory commission: FERC administrative fees 232,500 208,552 23,948 291,640 FERC licensing and study 71,000 70.540 460 82,960 Total administrative, general and regulatory expense 1,186,190 1,064,179 122,011 1,217,273 Total operations and maintenance expenses, before capital project reimbursement 4,195,189 3,540,296 654,893 4,174,014 R & C Fund repayment 1,123,074 1,192,905 (69,831) 802,925 Total operations and maintenance expenses $5,318,263 $ 4,733,201 $ 585,062 $ 4,976,939 12 Bradley Lake Project Manager-et Committee Meeting Page 1 of 1 Home Go Back Edit [Public] li bl $ rs Public Notices Online Public Notice Bradley Lake Project Management State of Alaska Committee Meeting Submitted by: tawebster/08 Date Submitted: 12/07/2012 02:22 PM Date Modified: Submission Mode: direct Approve Prior To Post: n/a Approved By: n/a Approval Date: n/a Attachments: No files attached Bradley Lake Project Management Committee Meeting Category: Public Notices Department: Commerce Community & Economic Development Publish Date: 12/07/2012 Location: Statewide Archive Date: 12/19/2012 Coastal District: N/A Event/Deadline Date: 12/18/2012 02:30 PM Body of Notice: ALASKA ENERGY AUTHORITY Special Meeting - Teleconference Public Notice Bradley Lake Project Management Committee Notice is hereby given that the Bradley Lake Project Management Committee will hold a special meeting on Tuesday, December 18, 2012 at 2:30 p.m. via teleconference regarding the approval of the FY 2012 audit/refund. For additional information contact Brad Evans, Chairman. This meeting will be conducted by electronic media pursuant to AS 44.88.050(a) and AS 44.62.310 at the following location: Alaska Energy Authority Aspen Room, 813 West Northern Lights Boulevard, Anchorage, Alaska; Teleconference information: Dial 1-800-315-6338, enter code 3074#. The public is invited to attend. The State of Alaska (AEA) complies with Title II of the Americans with Disabilities Act of 1990. Disabled persons requiring special modifications to participate should contact AEA staff at (907) 771- 3074 to make arrangements. Revision History: 12/07/2012 02:22:10 PM by tawebster/08/State/Alaska/US $$WebClient [Submitter] [Anon] [CCED] Home Page Notices by: Department | Category | Publish Date http://notes4.state.ak.us/pn/pubnotic.nsf/ca078608a902678a8925672a000206e1/aS5bacb2b7... 12/7/2012