Safety Report April 2019 Incidents Reported Date Injury - - PowerPoint PPT Presentation

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Safety Report April 2019 Incidents Reported Date Injury - - PowerPoint PPT Presentation

Safety Report April 2019 Incidents Reported Date Injury Description: Causes: Prevention: Slipped on snow getting out of car, Jarred place both feet on ground before moving. 3-6-19 Arm/Shoulder Slip, Snow & Ice shoulder trying to


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SLIDE 1

Safety Report April 2019

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SLIDE 2

Incidents Reported

Date Injury Description: Causes: Prevention: 3-6-19 Arm/Shoulder Slipped on snow getting out of car, Jarred shoulder trying to catch themselves Slip, Snow & Ice place both feet on ground before moving. 3-7-19 Back/Knee Pulling cart with snow on ground, slipped & landed on back and handle from cart hit knee Slip, Snow & Ice Clear snow a little better in the area where working 3-18-19 Neck/Shoulder Pulling wire off reel, wire was stuck under

  • ther wraps of wire then came to sudden

stop. Overexertion Double check lay of wire. 3-18-19 Wrist Loosening bolt and it broke which caused pain in both wrists Overexertion Use caution when applying a lot of force, perhaps use a cheater bar.

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SLIDE 3

Monthly and Year to Date

2018 March YTD Total Incidents Reported 4 10 Recordable Case(s) 1 2 Restricted Duty Case(s) 1 1 Lost Workday Case(s) 1 2

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SLIDE 4

Vehicle Incidents

Date Vehicle Driver’s Account: Prevention

3-5-19 VH0253 360 walk around noticed front passenger plastic skirt below front bumper damaged. N/A 3-7-19 Handrail When a Contractor was plowing snow at night, the snow plow bucket struck and damaged/bent handrail. Better situational awareness and a spotter could have prevented this from occurring. A different piece of equipment with less blind spots could also prevent this from occurring. 3-18-19 T134 ​4 to 5 years ago when the box was installed on T134 about 2 weeks after it was installed noticed that the box was damaged. N/A 3-18-19 VHT143 ​Trailer T143 has a bent tongue on the left side, dose not affect usage just cosmetic. N/A 3-18-19 VH0219 Right rear bed damage found N/A 3-27-19 VH0450 Small dent in rear bumper of Truck # 450. N/A 3-29-19 476 Other driver failed to yield at the stoplight. I tried to evade contact by moving into the inner lane and the car grazed my rear passenger

  • bumper. The driver failed to stop. Followed the vehicle trying to get

the license plate number. Finaly he stopped in a parking lot, at which time I called my supervisor and then the police. N/A

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SLIDE 5

Close Calls

Date Location Description

3-5-19 WD The single point attachment slid off the fork while the fork lift was in movement dropping pole. The set screws

  • n the single point attachment were on the tapper of the fork thus not allowing for a tight grip."

Corrective actions implemented with better attachment of lifting fixture to forks 3-12-19

  • Mt. View Substation

Employee climbed on top of transformer without fall protection. Employee suddenly realized the need for fall protection and immediately came back down where they were approached by other employees who pointed out the need for fall protection. 3-13-19 PR Transformer Deck While in the process of walking the fish ladder clearance an employee noticed an open hatch that posed a fall

  • hazard. The employee noticed the hazard, stopped, and closed the hatch.

3-13-19 East Wenatchee Vehicle turning almost struck district vehicle while at stop sign. 3-15-19 PR ​Grating loose on LV-25. Orange cone was placed on grating until it can be properly fixed 3-15-19 Right Bank Fish Ladder A piece of grading that had been cut some time ago nearly fell into a permit required confined space when an employee was about to enter the space. When the material was caught it was moved to a safe distance from the space and later removed from the site. An action item for the grading repair has been noted on an ABC form. 3-24-19 MLSC Truck 195 gear shifter indicates D for drive when its really in neutral

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SLIDE 6

Close Calls

Date Location Description

3-26-19 ESC Trailer was overloaded with excavator, employee witnessed this and reported to Safety. Issue should be addressed then and there utilizing “see something, say something” instead of reporting after the fact. 3-27-19 Station Service #1 Switchgear Wrench was found left on station service breaker after maintenance was performed. Job plan steps will be modified to include steps to check breaker, cabinet and other components for tools or other foreign material and remove prior to turning over to operations. 3-17-19 Wanapum Right Bank Earthen S Curve Road Vehicles going down can not see vehicles coming up and vice versa, could cause an accident 3-27-19 Wanapum Right Bank Earthen S Curve Road Blind spot for vehicles going up/down the right bank Wanapum roadway at the same time and can not see each

  • ther at a certain point.

3-28-19 Road Call Sparks created while hooking up jumper cables from a charged battery to a dead battery, employee reminded himself to always hook up the dead battery first then the charged battery to prevent sparks in the future.

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SLIDE 7

Level 1 – Serious Close Call Level 2 – First Aid Case(s) Level 4 –Restricted Duty Case(s) Level 5 – Lost Work Day Case(s) Level 6 – Fatality or Hospitalization

29 2 3 2 1 2

Injury/Illness INCIDENT RATES (0.0 is the Ultimate Goal!) 2018 (Year End) 2019

12 mo. Rolling AVG*

Total OSHA Recordable Case (Levels 3,4,5) Rate 2.8 3.3* Lost Time Case (Levels 4&5) Rate 1.2 1.6

Employee Safety

2019 incidents Year to Date Summary - January

2019

2018

41 10 41 4 4 11

5

Recordable Cases TTL.

19

Recordable Cases TTL.

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SLIDE 8

Leading & Lagging Indicators

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SLIDE 9

12 Month Rolling – Recordable Injury Rate 2018 vs. 2019

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SLIDE 10

Incident Reporting

All employees have the ability to initiate a close call incident report.

  • Close call notifications are sent to supervisor and manager of affected department
  • If the close call happens within your business unit – you are notified
  • If the close call does not happen within your business unit, you will not receive an email notification. However, all close calls will be reported in the monthly

safety report at each safety meeting

  • If the close call has a global impact, the notification will be sent District-wide to all employees

The Incident Response Notification Group consists of - Supervisors, foremen, foremen pool, chiefs, safety department, and HR. It’s the supervisors responsibility to determine when it’s appropriate to forward incident notifications to their working groups. i.e. when employees are directly impacted by the incident and/or could be a good safety awareness share item. Classification/category ratings and who receives notices for each category.

  • 5 – self-administered first aid
  • 4 – Onsite first aid administered by first responder
  • 3 – Offsite medical care transported by employee or self for evaluation
  • 2 – Emergency medical care transported via ambulance, helicopter, or life flight.
  • 1 – Fatality or hospitalization of anyone.

The classification is no longer defaulted to a 5 and does require manual entry. This was the cause for why some recent items were not getting sent to the Incident Response Notification Group but that it has now been corrected. Escalation process and time line – if supervisor does not respond to incident report task, it automatically escalates to supervisor’s supervisor at 8:00 a.m. the following morning. If a supervisor knows they are going to be away from the office, they need to choose a delegate for their reporting responsibilities as well as inform their staff who they should report to should an incident occur during their absence.

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SLIDE 11

Incident Reporting

Desktop Icon Safety Home Page Incident Reporting Button

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SLIDE 12

Emergency Report Card

Vehicle Emergency Repair Help PURPOSE

To ensure any Grant PUD employee using a company issued or assigned vehicle or piece of equipment has a point of contact in the event there is a problem.

CONTACTS and PHONE NUMBERS IN CASE OF EMERGENCY: 1st SHIFT – Hours of Operation are 6:30am to 3:00pm

  • Primary – Day Foreman (509) 754-5005
  • Secondary – Supervisor (509) 754-6747

2nd SHIFT – Hours of Operation are 3:00pm to 11:00pm

  • Primary – Swing Shift Foreman (509) 754-5005
  • Secondary – Call Dispatch at (509) 754-0500 and they will contact Transportation for follow-up action.

OUTSIDE of NORMAL WORKHOURS

  • Dispatch – (509) 754-0500 and they will contact Transportation for follow-up action.

For Non-Emergency Repairs or Maintenance

1. Please go to the Transportation “SHAREPOINT HOME PAGE”. 2. Fill out a request for repair or service by clicking the “REPORT A PROBLEM” icon.

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SLIDE 13

Chelan Incident Report

  • Grant PUD should enhance our follow-up review and investigation into Close Calls. Any significant Close Call

will have a follow-up investigation.

  • Chelan identified the need for enhancement to the barricade and isolating work areas but did not present a

clear path to control work areas. GCPUD will evaluate our Crane Policy and securing the work area.

  • GCPUD needs to update our current Crane Policy to ensure the incorporation of Best Practices and Industry

Standards.

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SLIDE 14

Phasing Out Ladder Cages

OSHA revised ruling establishes a phase out of ladder wells and cages over the next 20 years per OSHA 1910.128(b)(9)(i). Here are the implementation details:

  • For caged, fixed ladders erected before November 19, 2018, employers have up to 20 years to

install ladder safety or personal fall arrest systems (1910.28(b)(9)(i)(A))

  • For new fixed ladders erected on or after November 19,2018 (exceeding 24ft in height), the

employer must equip the ladder with a ladder safety or personal fall arrest system (1910.28(b)(9)(i)(B))

  • For ladder repairs and replacements, when an employer replaces any portion of a fixed ladder,

the replacement must be equipped with a ladder safety or personal fall arrest system (1910.28(b)(9)(i)(C))

  • After November 18, 2036 all fixed ladders must be equipped with a ladder safety or personal

fall arrest system (1910.28(b)(9)(i)(D))

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SLIDE 15

What is Wrong with this Photo?

  • Photo is from Safety Meetings Section of the Working at Grant for 3/28/2019
  • This is a past practice that we no longer do at GCPUD
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SLIDE 16

Safety Policy Status:

Policies Awaiting Review 2019

SA000016-POL Safety Committees SA000005-POL Reporting Injuries SA111112-POL Hearing Conservation Program SA010101-POL Fire Prevention Program SA020206-POL Evacuating A Grant PUD Facility SA111101-POL Asbestos Program SA111123-POL Crane, Derrick, Hoist SA111102-POL Hazard Communications SA111120-POL Respiratory Protection Program SA111100-POL Handling & Use of Sulfur Hexafluoride (SF6) SA111111-POL Flame Resistant and Arc Rated Clothing SA121200-POL Using Tape/Rope/Signage as a Safety Barricade

Completed Policies Since Oct. 2018

SA-APP-001 Accident Prevention Program SA111103-POL Confined/Enclosed Space SA121204-POL Minimum Approach Distance SA121207-POL Working On, Over, or Near Water SA111101-POL Lead Exposure Program SA111111-POL Forklifts and PITs SA121213-POL Hot Work A0 SA010109-POL Personal Protective Equipment SA111104-POL Substation Entry

* Request from Commissioners to see more details on completed policies vs. policies in process or awaiting review.

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SLIDE 17

Safety Policies Under Review:

Document # Title Area Leads Start Date Comments

SA111108-POL Fall Protection Program Dave Rittle, Wade Johns, Shane Lee 12-17-18 Area Leads identified 2-7-19 by Dale Campbell SA-11107-POL Trenching and Excavation Dave Rittle, Wade Johns, Shane Lee 12-17-18 No response from Dave or Shane, Signed off by Wade. SA121213-POL Hot Work A1 Mark Beattie, Ty Ehrman, Dale Campbell 12-17-18 No response from Mark and Ty. Received comments from Dale, incorporated changes, awaiting final DARF sign off from everyone. SA000002-POL Agency Inspections TBD 12-18-18 No response from MSC to identify Area Leads SA000015-POL Departmental Safety Meetings TBD 1-14-19 No response from MSC to identify Area Leads SA000003-POL Heat Stress Dave Rittle, Wade Johns, Shane Lee 1-14-18 No response from Dave or Shane, Signed off by Wade.

DARF: Document Acceptance Review Form (signatures for review and approval process). 30 Day review timeline expected

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SLIDE 18

Powering our way of life.

Thank You

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SLIDE 19

Quarterly Business Report – April 24, 2019

Power Delivery

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SLIDE 20

Outline

  • Purpose and Goal
  • Structure and Personnel
  • Safety & Operational Performance
  • Budget to Actuals
  • Major Initiatives
  • Challenges
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SLIDE 21

Purpose: Provide

  • ur

customers with safe, reliable electric and communication services by effectively planning, designing, constructing, maintaining and operating our transmission, substation, distribution, and fiber assets and their associated control systems.

Goal: Achieve our purpose while championing a culture of safety and

  • perational excellence with continual focus on our values of safety,

innovation, service, teamwork, respect, integrity and heritage.

Purpose and Goal

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SLIDE 22

Managing Director Power Delivery Jeff Grizzel

Administrative Assistant Darlene Brooks

Senior Manager Construction & Maintenance Mike Tongue Manager Dispatch LeRoy Patterson (Interim) Senior Manager Power Delivery Engineering Jesus Lopez Manager Control Systems Engineering Jeff Mettler

  • Line Department
  • Electric Shop
  • Fiber & Electronics
  • Systems Planning &

Standards

  • Transmission,

Substation & Automation

  • Customer &

Distribution Engineering

  • Dispatch
  • Control Systems

Structure and Personnel

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SLIDE 23

Safety Performance

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SLIDE 24

Safety Performance

Construction & Maintenance

Level 1 – Total Recordable Injury Cases

6

Level 3 – Fatality or Hospitalization Level 2 – Lost Work Day Injuries/Restricted Duty

October 2018 – March 2019

11.7 13.9 13.2 12.9 10.5 8.9

October November December *January *February *March

Total Recordable Injury Rate

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SLIDE 25

Operational Performance

New Goal = 99.985%

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SLIDE 26

Operational Performance

New Goal = 110 Minutes

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SLIDE 27

2019 Q1 Budget to Actuals

CAPITAL O&M

BUDGET $19,924,282

DIRECTS

$6,490,033 ACTUAL $3,988,163 $850,664 % SPENT 20.0% 13.1% BUDGET $6,340,937

LABOR

$14,190,306 ACTUAL $1,319,520 $3,176,875 % SPENT 20.8% 22.4% BUDGET $26,265,219

TOTAL

$20,680,339 ACTUAL $5,307,683 $4,027,539 % SPENT 20.2% 19.5%

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SLIDE 28
  • Engineering

► Mountain View Substation Expansion

■ Two new transformers to serve Microsoft ■ First transformer energized by 5/1; second scheduled for 6/19

► Quincy Transmission Studies

■ 6 customer requests for service totaling 140 MW ■ Evaluating transmission options to best serve load growth

► Design-Build #2

■ Driven by reliability, system growth, and customer load growth ■ Owner’s Engineer on board; present to PMC in Olympia in June

Major Initiatives

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SLIDE 29

Major Initiatives

  • Engineering

► Wheeler Substation Transformer Failure

■ December 26; testing verified internal short circuit/failure ■ Damaged transformer removed; new transformer by 6/1

► Graham Road Substation Outages

■ Three outages in 2018; two more Q1 2019 ■ Investigation conducted; windblown debris suspected

► Rocky Ford-Larson #2 Transmission Line

■ Energized early February

► Jesus Lopez promoted to Senior Manager PD Engineering

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SLIDE 30

Major Initiatives

  • Construction & Maintenance

► ARCOS & MinMax implementation

  • Dispatch & Control Systems

► Reliability coordination services transition (PEAK to CAISO) ► Independent two-dam operation – Q4 completion ► Energy Accounting System (EAS) upgrade – Q2 completion ► Dispatch Performance Audit – begins next month ► Backfill Dispatch Manager position

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SLIDE 31

Challenges

  • Load Growth

► Large industrial growth

■ Resource shifting (Engineering, Construction & Maintenance)

► Residential growth

■ Higher than average service demand Q4/Q1 (mild early winter?) ■ Line crews worked several Fridays/OT to catch up

  • Aging Infrastructure

► Initiated transformer risk assessment/end-of-life prediction

  • Maintaining Focus on Maintenance

► Evaluating labor resources in light of system growth

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SLIDE 32

Challenges

  • Office Space – Quality & Quantity

► Ephrata Service Center – Facilities conducting assessment ► Ephrata Headquarters – remodel to begin next year

  • Maintaining Focus on Safety

► Substantial progress over past 3 years

■ Safety department – resourced & experienced ■ Continuous improvement teams (3 completed, #4 in progress) ■ Policies & procedures being updated

► Avoid complacency

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SLIDE 33

Powering our way of life.

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SLIDE 34

Wholesale Fiber Q1 2019 Business Report

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SLIDE 35

Business Unit Value, Mission, Vision

We exist to provide every Grant County resident with access to a reliable and competitive fiber optic connection.

VALUE MISSION VISION

To improve the quality of life for the communities we serve through increased access to competitive fiber optic internet services. The Wholesale Fiber Optic Business Unit exists to complete and maintain a sustainable wholesale fiber optic network (Strategic Plan Objective 6).

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SLIDE 36

2019 Priorities & Outcomes

PRIORITY 1: Expand the Network

  • Outcome: Completion of construction in areas 1-9 in sequence.

PRIORITY 2: Identify updated Return on Invested Capital (ROIC) target or alternative.

  • Outcome: Identify transparent overall success metric for network by end of Q1.

PRIORITY 3: Technology Roadmap

  • Outcome: Work with CTO to develop multiyear technology roadmap for network by end of Q1.

PRIORITY 4: Achieve Average System Uptime

  • Outcome: Meet or exceed 99.98% average system uptime at the hub level. Excluding scheduled maintenance windows. After actions complete

following outages.

PRIORITY 5: 56.5% Take Rate

  • Outcome: Achieve an overall network take-rate of 56.5%
  • Outcome: Ensure that every community achieves an overall take rate of at least 50% by end of 2019. (Mardon, Quincy, Wilson Creek, George)

PRIORITY 6: Service Provider Tools

  • Outcome: Providers have real-time access to their customer Gateway Status as up/down.
  • Outcome: Providers have ability to provision/deprovision (Activate, Deactivate) customers.
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SLIDE 37

Q1 2019 Wholesale Fiber Staff Changes

 Tom Stredwick transitioning to Organizational Development role  PMO group hired Jeremy Conner as the project manager for the Fiber Expansion Project  Power Delivery Engineering approved to hire a person to manage the fiber optic

  • utside plant – installed inventory, future plant needs, maintenance plans, etc.

 Customer Service assigned an additional FTR specifically to fiber  Primary Telecom Engineer assigned to Wholesale Fiber left the PUD. Remaining staff working extra to cover the work while a replacement is hired.

Moses Lake

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SLIDE 38

CAP-Expansion figure includes labor From SSRS 4/9/2019

Type As of 03/31/19 TOTAL BUDGET Remaining Budget % YTD Spend Expansion CAP $1,477,132.00 $15,300,000.00 $13,822,868.00 10% Connect Cust CAP $1,153,921.00 $3,100,000.00 $1,946,079.00 37% O&M $85,005.00 $719,268.00 $634,263.00 12% TOTALS $2,716,058.00 $19,119,268.00 $16,403,210.00 14%

2019 Expenditures

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SLIDE 39

Advanced Services $98,115 4% BasicAccess $1,403,068 61% PremiumAccess $100,167 4% UpstreamInternet $45,439 2% Port Charges $20,848 1% WirelessInternet $20,440 1% Special VLAN $414,767 18% Sum of Total Dark Fiber $195,296 9%

Advanced Services $98,115.11 4% BasicAccess $1,403,067.96 61% PremiumAccess $100,166.50 4% UpstreamInternet $45,438.79 2% Port Charges $20,847.67 1% WirelessInternet $20,440.47 1% Special VLAN $414,767.12 18% Sum of Total Dark Fiber $195,296.00 9%

YTD 2019 Broadband Billed Revenue by Service

03/31/2019 YTD Billed revenues: $2,298,140 Q1 Target: $ 2,225,121

Revenue

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SLIDE 40

Take Rate Target: 56.5% Growth Target: 2,575 county wide

Area Potential Subscribers Actual Subscribers Particpation Actual Growth for Month YTD Growth Coulee City 302 156 51.66% 1 3 Desert Air 1117 771 69.02% 7 17 Electric City 660 402 60.91% 2 4 Ephrata 3627 2508 69.15% 10 38 Grand Coulee 663 388 58.52%

  • 2

1 Hartline 116 68 58.62% 1 Hydro 46 29 63.04% 1 Mardon 639 288 45.07% 13 26 Mattawa 1082 851 78.65% 8 15 Moses Lake 16184 8504 52.55% 103 352 Quincy 2803 1330 47.45% 45 82 Royal City 732 427 58.33% 12 30 Soap Lake 2279 1168 51.25% 14 25 Warden 932 281 30.15% 13 29 Wilson Creek 163 75 46.01%

  • 1

1 George-Burke 89 74 83.15% 4 15

31,434 17,320 55.10% 230 639

Participation

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SLIDE 41

Q1 2019 Construction Activities

 Completed remainder of ML5 area northeast of Moses Lake  Completed the City of George (Ribbon cutting scheduled for May 21)

  • Crews currently focused in Crescent Bar/Trinidad area
  • Field Engineering and Design in various stages of completion for the first five areas
  • Hut and/or cabinet sites scoped and easement activity underway for all areas

Moses Lake

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SLIDE 42

Expansion Sequence (no set timeframe beyond 2019)

(continued)

Potential Construction End-Users Location Cost 465 Crescent Bar -Off Island + Trinidad $ 1,400,000 168 Complete Hub 226 - Beverly and Schawana $ 900,000 488 Sunland Estates $ 1,600,000 271 Complete Coulee City Area $ 1,600,000 342 Blue Lake - Park Lake - Alkali Lake $ 1,500,000 279 Ancient Lake White Trail $ 1,900,000 376 McConihe Neppel Stonecrest $ 2,100,000 346 ML - Complete Base Area $ 2,800,000 142 Kittleson/Rd N Industrial/Wheeler $ 1,000,000 312 Ephrata City Limits/Hub 106/Rocky Ford $ 2,600,000 106 Electric City - Banks Lake Hub 86 Completion? $ 700,000 145 Cave B to Beverly Burke 2SW to 2NW $ 1,300,000 285 Ephrata - South Ephrata Substation $ 2,200,000 280 Rd 9 NW and Hwy 283 $ 2,200,000 110 Gloyd to Stratford $ 1,500,000 315 Perch Point-Wilbur Ellis to I90 $ 2,500,000 142 Dodson to Winchester Wasteway N I90 $ 2,100,000 337 Royal City Surrounding Area $ 3,100,000 40 Complete Hartline Area + Rd V NE at Rd 47 NE $ 1,500,000 121 George Area Completion $ 1,200,000 22 Between Hartline and Wilson Creek $ 1,100,000 238 Mattawa Surrounding Area $ 2,300,000 66 Soap Lake - SE to fish hatchery and N to Lake Lenore $ 600,000 254 Winchester $ 2,300,000 362 Warden Area Completion $ 3,600,000 242 North, East & South of Quincy $ 1,900,000 185 NW and SW of Quincy $ 1,500,000 167 Rd A SE/Smyrna/Crab Creek $ 2,100,000 188 Jericho $ 2,500,000 53 Dodson Frenchman $ 800,000 129 Wahluke Proposed $ 1,900,000 78 Desert Aire to Rd O SW $ 1,200,000 103 I90 Rd U NE/SE $ 1,100,000 83 Hwy 281 N. of I90 to Rd 3 $ 1,000,000 78 Stratford - Summer Falls - Billy Clapp $ 1,000,000 95 White Trail Substation Area $ 1,300,000 83 Braden to George and Black Sands $ 1,900,000 133 Ruff Substation $ 2,800,000 59 Complete Hub 114 $ 1,400,000 60 Sagebrush Flats w/Hub 15 Completion $ 2,200,000 $ 70,200,000

Locations to be constructed in 2019

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SLIDE 43

2019 Release Schedule

1* Crescent Bar/Trinidad May 31 2* Beverly/Schawana August 16 4* Coulee City August 23 3* Sunland Estates August 30 5* Blue/Park/Alkali September 27 6* Ancient Lake October 31 8* Larson/Base December 6 7* McConihe Neppel December 20 9* Kittleson/Industrial December 31

Moses Lake *Original Sequence #

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SLIDE 44

Fiber marketing videos

  • https://www.youtube.com/watch?v=crVF4l-2CWQ&feature=youtu.be
  • https://www.youtube.com/watch?v=TSKGj-Nh0js&feature=youtu.be
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SLIDE 45

Grantpud.org/getfiber

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SLIDE 46

Powering our way of life.

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SLIDE 47

April 23,

2019

TO:

Kevin Nordt, General

Manager

VIA: Dave Churchman, Chief Customer

Officer

FROM:

Shaun

Harrington, Data Analyst

Bob

Brill,

Economist Clark Kami,

Sr.

Manager

Rates

&

Pricing

SUBJECT: 2019

Q1

Retail

Load and Revenue Variance

Purpose:

To

review the

2019

01

variance

  • f

actual

retail

load

and revenue from the budgeted

retail load and revenue. Background: This

memo

discusses

the

variance for

the

retail

load

and revenue and estimates the

impact to wholesale revenue

resulting

from the

variance

in retail sales.

Summary:

  • Retail

Load

  • Variance
  • f

100,293

MWh

was 8.3% above the

projected load

In 01.

  • Retail

Revenue

  • Variance
  • f

$6,620,871

was

14%

above the budgeted

retail revenue

for

01.

  • Residential

(up 13%), Commercial (up

20.4%), Large General Service

(up

13.5%), and Large

Industrial

(up

13%)

accounted for

much

  • f

the increased revenue. Table 1: Quarter 1 in

Summary

2019

Q1

Loa

d

Budget Load

(MWh)

1,210,957 Actual

Load

(MWh)

1,311,250 Load Variance

(MWh)

100,293 Load

Variance

%

8.3%

Revenue

Budget

Retail

Revenue

:

$47,454;698

Actual Retail

Revenue

$54,075,569 Retail Revenue Variance

; ,

$6,620,871

Retail

Revenue Variance

%

14.0% Description:

  • The

2019

01

budget

figures for

the

retail

load and

revenue forecast included an expected

2%

retail

revenue

increase for

2019

beginning

  • n

April

1, 2019.

  • The

2019

01

Actual figures are

billed data.

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SLIDE 48
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SLIDE 49
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SLIDE 50
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SLIDE 51

History of Utility Accounting

  • 1920 Federal Power Commission

 Established by Congress  Allowed cabinet members to coordinate federal hydropower development

  • 1922 National Association of Regulatory
  • Comm. (NARUC)

 Recommended uniform structure  Still exists, set for water and sewer  Not universally adopted – state commissions had their own

1

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SLIDE 52

History of Utility Accounting

  • 1935 Expanded Federal Power Commission

(FPC)

 Transformed into an independent regulatory agency  Wholesale power sales in interstate commerce  Issued original Uniform System of Accounts (USoA) in 1937 – states began adopting

  • 1938 Natural Gas Act

 Gave FPC jurisdiction over interstate natural gas pipelines and wholesale sales  Expanded in 1942, expanded to cover the licensing

  • f more natural gas facilities

 In 1954, extended jurisdiction over all wellhead sales of natural gas in interstate commerce

2

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SLIDE 53

History of Utility Accounting

  • 1977 Federal Energy Regulatory

Commission (Department of Energy) Succeeds FPC

 Preserved its independent status within the Department of Energy  USoA continued with some revisions over time

  • Represents the standard accounting system for electric

utility industry (GAAP in many cases)

  • Provides detail you will not find in GASB or FASB

3

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SLIDE 54

What is the Uniform System of Accounts?

  • Provides basic account descriptions,

instructions, and accounting definitions

  • Code of Federal Regulations, Title 18,

Conservation of Power and Water Resources

 Electric – Part 101  Gas – Part 201  Oil – Part 352  Centralized Services – Part 367

4

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SLIDE 55

Consistency in monitoring allowed for easier administration to monitor and regulate those who are regulated by FERC

Why did FERC create the Uniform System

  • f Accounts (USoA?)

5

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SLIDE 56
  • No, however, it has become generally accepted to follow FERC

guidelines and standards. Therefore, most electric utilities follow the USoA

  • NARUC (for water and sewer) is comparable

Are All Utilities Required to Follow USoA?

6

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SLIDE 57
  • Electric public utilities and licensees, natural gas pipeline companies, oil

pipeline companies, and centralized service companies with FERC jurisdiction are required to maintain their books and records in accordance with the USoA

  • Many municipal electric utilities have set up their own chart of accounts

in accordance with the USoA

Who is required to follow FERC?

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SLIDE 58

FERC’s USoA’s

  • FERC Sections 1-2

 Commission order of applicability  Definitions

  • FERC Sections 3-5

 General instructions  Electric plant instructions  Operating expense instructions

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SLIDE 59

FERC’s USoA’s

  • FERC Sections 6-7

 Balance sheet chart of accounts and descriptions  Electric plant chart of accounts and descriptions

  • FERC Sections 8-11

 Income chart of account and descriptions  Retained earnings chart of accounts and descriptions  Operating revenue chart of accounts and descriptions  Operation and maintenance expense chart of accounts and descriptions

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SLIDE 60

FERC USoA has Instructions to Follow Some are Obvious… Some are Not

  • 25 general instructions in FERC

 Establishes general record keeping rules

  • 16 electric plant instructions

 16 electric plant instructions

  • 4 operating expense instructions

 Covers items impacting income statement

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SLIDE 61

General Instructions

  • 1. Classification of utilities
  • 2. Records
  • 3. Numbering system
  • 4. Accounting period
  • 5. Submittal of questions
  • 6. Item lists
  • 7. Extraordinary items and prior period items
  • 8. Unaudited items (major utility)
  • 9. Distribution of pay and expenses of

employees 10.Payroll distribution

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SLIDE 62

General Instructions

11.Accounting to be on an accrual basis 12.Records for each plant 13.Accounting for other departments 14.Transactions with associated companies 15.Contingent assets and liabilities 16.Separate accounts or records for each licensed project 17.Long-term debt: Premium, discount and expense, and gain or loss on reacquisition 18.Comprehensive interperiod income tax allocation 19.Criteria for classifying leases

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SLIDE 63

General Instructions

20.Accounting for leases 21.Allowances 22.Depreciation accounting 23.Accounting for other comprehensive income 24.Accounting for derivative instruments and hedging activities 25.Accounting for asset retirement obligations

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SLIDE 64

Electric Plant Instructions

  • 1. Classification of electric plant at effective

date of system of accounts

  • 2. Electric plant to be recorded at cost
  • 3. Components of construction cost
  • 4. Overhead construction costs
  • 5. Electric plant purchased or sold
  • 6. Expenditures on leased property
  • 7. Land and land rights
  • 8. Structures and improvements
  • 9. Equipment

10.Additions and retirements of electric plant

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SLIDE 65

Electric Plant Instructions

11.Work order and property record system required 12.Transfers of property 13.Common utility plant 14.Transmission and distribution plant

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SLIDE 66

Operating Expense Instructions

  • 1. Supervision and engineering
  • 2. Maintenance
  • 3. Rents
  • 4. Training costs

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SLIDE 67

FERC USoA’s

  • USoA’s chart of accounts

 100 – 199 – Assets and other debits  200 – 299 – Liabilities and other credits  300 – 399 – Plant accounts  400-432 & 434-435 – Income accounts  433, 436 – 439 – Retained earnings accounts  400 – 459 – Revenue accounts  500 – 599 – Production, transmission and distribution expenses  900 – 949 – Customer accounts, customer service and informational, sales, and general and administrative expenses

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SLIDE 68

You Can Find FERC USoA’s at:

  • FERC website:

 https://www.ferc.gov/enforcement/acct- matts/usofa.asp

  • Mail:

 U.S. Government Printing Offices, Superintendent of Documents, Mail Stop: SSOP, Washington DC, 20402-9328

  • Call:

 (202) 512-1800

  • Ask for the Code of Federal Regulations,

Title 18, Parts 1-399

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