2002Annual Report.pdf

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RECEIVED ITIFILED
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ANNUAL REBt;tlBtl'oN
LlC1-NAME
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ADDRESS
TO TH E
IDAHO PUBLIC
UTiliTIES COMMISSION
FOR THE
\~-'3-\" YEAR ENDED
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING
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11 Are there any affiliated companies?
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact Information
~f1,. Jllsili1t- /!IE Billing
Engineering
Emergency ServiceAccounting
"-'
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company s books and records kept?
Street Address
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.
10 Towns, Counties served
President (Owner)
Vice President
Secretary
General Manager
City
State
Zip
Rev 3/02
COMPANY INFORMATION
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Name
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Page 1
NAME:
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COMPANY INFORMATION (Cont.
For the Year Ended ~ - ~I - O~
15 Is the system operated or maintained under a
service contract?
16 If yes: With whom is the contract?
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When does the contract expire?
What services and rates are inclUde
.:
17 Is water purchased for resale through the system? 11/0
...
18 If yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
Gallons/CCF $Amount
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?
If yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
If yes, attach full explanation
and an updated system map
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Rev 3/02 Page 2
NAME:
ACCT #
460
461.
461.
462
464
465
466
400
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REVENUE & EXPENSE DETAI0 ~
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09.....For the Year Ended
DESCRIPTION
400 REVENUES
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial , Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601.6 labor - Operation & Maintenance
13 601.labor - Customer Accounts
14 601.labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
20 620.6 Materials & Supplies - Operation & Maint
21 620.8 Materials & Supplies - Administrative & General
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous \ Ol.\33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
to ~tO
~5-0
Booked to Acct #
Booked to Acct #
Booked to Acct #
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Name:
ACCT #
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INCOME STATEMENT
/~"31-- 0 1i-For Year Ended
DESCRIPTION
403
406
407
6 408.
7 408.
8 408.
9A 408.
17 413
18 414
30 427.
31 427.
409.
409.
410.
410.
411
412
415
416
419
420
421
426
408.
409-
Rev 3/02
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3 , line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
Payroll Taxes
Other Taxes (list)DEQ Fees
Federal Income Taxes
State Income Taxes
Provision for Deferred Income Tax - Federal
Provision for Deferred Income Tax - State
Provision for Deferred Utility Income Tax Credits
Investment Tax Credits - Utility
Total Expenses from operations before interest (add lines 2-15)
Income From Utility Plant leased to Others
Gains (losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1 , 17 &18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
Income Taxes, Non-Utility Operations
Net Non-Utility Income (Add lines 20 23 & 24 less lines 21 , & 27)
Gross Income (add lines 19 & 28)
Interest Exp. on long-Term Debt
Other Interest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
Page 4
, 'ift'O
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTAL PLANT IN SERVICE
Name:
SUB
ACCT #
Rev 3/02
D~i- C?~ 2)~
ACCOUNT 101 PLANT IN SERVICE TAll
For Year Ended J;), 3/ - 0"3
DESCRIPTION
Balance
Beginning
of Year
Added
During
Year
(Add lines 1 - 28)
#11
Removed
During
Year
Balance
End of
Year
Enter beginning & end of year totals on Pg 7, Line 1
Page 5
Name:
~\.. \?~ ~ ~~
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended );J.- J- 0 '9-
SUB
Depreciation
Rate
Balance
Beginning
;J 11,
Balance
End of
Increase
ACCT #DESCRIPTION of Year Year " (Decrease)
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 ge 6
Name:
ACCT #
101
102
103
105
114
7 108.
8 108,
9 108.
10 110.
11 110.
12 115
14 123
15 125
17 131
18 135
19 141
20 142
21 145
22 151
23 162
24 173
25 143
- 27 181
28 183
29 184
30 186
Rev 3/02
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BALANCE SHEE
Ja-3J-O9-For Year Ended
ASSETS
DESCRIPTION
Utility Plant in Service (From Pg 5 , Line 29)
Utility Plant leased to Others
Plant Held for Future Use
Construction Work in Progress
Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility Plant in Service
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
Investment in Subsidiaries
Other Investments
Total Investments (Add lines 14 & 15)
Cash
Short Term Investments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
Balance
End of
Year
Page 7
9 221-
10 223
11 224
12 231
13 232
14 233
15 235
16 236.
17 236.
18 236.
19 237-
20 241
21 251
22 252
23 253
24 255,
25 255.
26 261-
27 271
28 272
29 281-30 Total Liabilities (Add lines 9 - 29
31 TOTAL LlAB & CAPITAL (Add lines 8 & 30)
** Only if Commission Approved
Name:
ACCT #
201-
204-
207-
214
215
216
218
Rev 3/02
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BALANCE SHEET
1:;1- J-O~For Year Ended
LIABILITIES & CAPITAL Balance
End of
Year
Increase
(Decrease
Balance
Beginning
of YearDESCRIPTION
Common Stock
Preferred Stock
Miscellaneous Capital Accounts
Appropriated Retained Earnings
Unappropriated Retained Earnings
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued Income Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, Interest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
.-er-
Advances for Construction
Other Deferred Liabilities
Accumulated Investment Tax Credits - Utility
Accum. Investment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort, of Contrib. in Aid of Const. **
Accumulated Deferred Income Taxes
Page 8
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STATEMENT OF RETAINED EARNINGS
For Year Ended J'a- 31-0-;;)...
Name:
Retained Earnings Balance ~ Beginning of Year
Amount Added from Current Year Income (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance ~ End of Year
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CAPITAL STOCK DETAIL
No. Shares
Description (Class, Par Value etc.
tV ;;
No. Shares
0 t t
Dividends
P 'A h . dut onze u s an mq
DETAIL OF lONG-TERM DEBT
escnpnon ate a ance ccrue
J1I fJ
Interest
. f
Rev 3/02 Page 9
Year-end
B I
Interest
P '
Interest
Name:1\~ Q~ ~~ ~~aJM(
SYSTEM ENGINEERING DATA
For Year Ended 1~""3J-
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply: W~ \f~~ Type of
~~~ Q~ Treatment:
Q-!::\
;-... -
M\ - . )Rated (None , Chlorine~~apacity Fluoride
Pum Desi nation or location m) Filter etc.
J3~
Annual
Production
(OOQ's Gal.
Water
Supply
Source
(Well, Spring,
Surface Wtr
System Storage:
Total
Capacity
OOO'
Gal.
Usable
Capacity
OOO'
Gal.
/lJPr
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 3/02 Page 10
Type of
Reservoir Construction
(Elevated Pres- (Wood, Steel
urized, Boosted) Concrete)
Name:
~~ \~~
SYSTEM ENGINEERING DATA
(continued)
1:2- 3 j -0 For Year Ended
Pump information for ALL system pumps, including wells and boosters.
Rated
Capacity
Energy
Used
This Year
Horse
Power
Discharge
Pressure
( si)
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** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
If Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
/11
If customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
If Yes: What is current system rating?
How many times were meters read this year?
During which months?
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
10 Are backbone plant additions anticipated during the coming year?
If Yes , attach an explanation of projects and anticipated costs!
In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Rev 3/02 Page 11
Name:i\~ ~~ ~~ ~
SYSTEM ENGINEERING DATA
(continued)
J~- For Year Ended
FEET OF MAINS
Pipe
Size
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
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CUSTOMER STATISTICS
Number of Customers Thousands of Gallons SoldThis last This LastYear Year Year Year
Metered:
Residential
Commercial
Industrial
Flat Rate:
Residential
Commercial
Industrial
Private Fire Protection
TOTALS (Add lines 2 through 8)
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Public Fire Protection
Street Sprinkling
Municipal, Other
Other Water Utilities
Rev 3/02 Page 12
CERTIFICA TE
State of Idaho
County of
) ss
, the undersigned
and
of the
utility, on our oath do severally say that the foregoing report has been prepared under our direction
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth , to the best of our
knowledge , information and belief.
(Chief Officer)
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
this J"J..day of /lJarf
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My Commission Expires 10
gd kI excelli nel son! anu I rpts!wtran nual rpt
Rev 3/02 Page 13