Loading...
HomeMy WebLinkAboutPACKET Town Board 2020-03-10The Mission of the Town of Estes Park is to provide high-quality, reliable services for the benefit of our citizens, guests, and employees, while being good stewards of public resources and our natural setting. The Town of Estes Park will make reasonable accommodations for access to Town services, programs, and activities and special communication arrangements for persons with disabilities. Please call (970) 577-4777. TDD available. BOARD OF TRUSTEES - TOWN OF ESTES PARK Tuesday, March 10, 2020 7:00 p.m. PLEDGE OF ALLEGIANCE. (Any person desiring to participate, please join the Board in the Pledge of Allegiance). SWEARING IN OF K9 DIEGO. AGENDA APPROVAL. PUBLIC COMMENT. (Please state your name and address). TOWN BOARD COMMENTS / LIAISON REPORTS. TOWN ADMINISTRATOR REPORT. CONSENT AGENDA: 1. Bills. 2. Town Board Minutes dated February 25, 2020 and Town Board Study Session Minutes dated February 25, 2020. 3. Estes Valley Board of Adjustment Minutes dated December 3, 2019 (acknowledgment only). 4. Transportation Advisory Board Minutes dated January 15, 2020 (acknowledgment only). 5. Parks Advisory Board Minutes dated January 16, 2020 (acknowledgment only). 6. Approval to Spend $1.2 Million for the Glacier Plant Pretreatment Engineering with HDR. REPORTS AND DISCUSSION ITEMS: 1. ELECTRIC RATE INCREASE REPORT. Director Hudson. Presentation of rate study results and public comment prior to the upcoming public hearing. 2. 2020 STREET IMPROVEMENT PLAN & TRAIL EXPANSION PROGRAM UPDATE. Engineer Barr. 3. 2020 TRANSIT ROUTES PROPOSAL. Manager Solesbee. Prepared 02-28-2020 *Revised 1 1 NOTE: The Town Board reserves the right to consider other appropriate items not available at the time the agenda was prepared. REQUEST TO ENTER INTO EXECUTIVE SESSION: For discussion of a personnel matter - Section 24-6-402(4)(f), C.R.S. and not involving: any specific employees who have requested discussion of the matter in open session; any member of the Town Board; the appointment of any person to fill an office of the Town Board; or personnel policies that do not require discussion of matters personal to particular employees – Town Administrator and Town Attorney Reviews. ADJOURN. 2 2 Town of Estes Park, Larimer County, Colorado, February 25, 2020 Minutes of a Regular meeting of the Board of Trustees of the Town of Estes Park, Larimer County, Colorado. Meeting held in the Town Hall in said Town of Estes Park on the 25th day of February, 2020. Present: Todd Jirsa, Mayor Ron Norris, Mayor Pro Tem Trustees Carlie Bangs Marie Cenac Patrick Martchink Ken Zornes Also Present: Travis Machalek, Town Administrator Jason Damweber, Assistant Town Administrator Dan Kramer, Town Attorney Jackie Williamson, Town Clerk Bunny Victoria Beers, Recording Secretary Absent: Trustee Eric Blackhurst Mayor Jirsa called the meeting to order at 7:00 p.m. and all desiring to do so, recited the Pledge of Allegiance. AGENDA APPROVAL. It was moved and seconded (Cenac/Martchink) to approve the Agenda, and it passed unanimously. PUBLIC COMMENTS. Edward Hayek/Town citizen, Marlene Hayek/Town citizen and Jim Kelley/Town citizen voiced concern for the approval of the Stanley Hotel Arts Center plan and the process which directly affects the rights of neighboring properties. Concerns included noise, process for projects which change commercial/residential interface, and referenced the Stanley Historic District Master Plan which requires Technical Review for alteration of open space and all modification to existing development projects. John Meisner/Town citizen requested changes to the layout of the Elected Officials Public Emails web page to remove “views” and sort by date. Additionally, he requested clarification on the traffic light at the Alarado property project. Director Hunt stated the developer committed to install a traffic light which has undergone Colorado Department of Transportation (CDOT) review. Staff would provide more information to the Board on the project. TOWN BOARD COMMENTS Trustee Martchink attended the Estes Valley Planning Commission meeting on February 18, 2020. Town and County staff continue to work together during the transition through the expiring Intergovernmental Agreement. The County plans to create an Estes Valley overlay using the Estes Valley Development Code with minor changes including no longer offering workforce or attainable housing density and height bonuses. He reviewed pros and cons of the changes to the Planning Commissions. He stated the County would honor the Residential zoned vacation home cap number which would be achieved after the renewal deadline of March 31, 2020. A special Planning Commission meeting was held to review the Elkhorn Lodge Mixed Use Planning Unit Development which was approved. Estes Park Health plans to open a new location (Alarado) on May 18, 2020 with services for urgent care, rehab, and a specialty clinic. He congratulated Adam Shake who was named President/CEO of the Estes Park Economic Development Corporation. Trustee Cenac attended the Trustee Talk with Trustee Martchink on February 19, 2020 and encouraged public attendance. She stated the Regular Municipal Election would occur April 7, 2020 and reminded citizens to vote. DRAFT3 Board of Trustees – February 25, 2020 – Page 2 Trustee Bangs stated community members were concerned about the closing of the Boys and Girls Club summer program due to lack of funding and staff. An attempt has been made to keep the program open through local efforts. She was accepted to attend a Leadership Summit which focuses on connecting kids to nature and hopes the information would be beneficial to the Board and the community. During the study session the Board discussed board governance and wanted to let the public know she is open for communication related to any items presented to the Board where she recuses herself and the reason for recusing herself from various Board items. Mayor Pro Tem Norris reminded the public of the upcoming election and encouraged voter participation. He stated interest in more information related to the Stanley Historic District and process of projects. Trustee Zornes echoed Mayor Pro Tem Norris’s comments related to the Stanley Historic District projects. TOWN ADMINISTRATOR REPORT. None. CONSENT AGENDA: 1. Bills. 2. Town Board Minutes dated February 11, 2020 and Town Board Study Session Minutes dated February 11, 2020. 3. Estes Valley Planning Commission Minutes and Study Session minutes dated January 21, 2020 and Estes Valley Planning Commission Study Session minutes dated November 19, 2019 (acknowledgment only). 4. Family Advisory Board Minutes dated January 9, 2020 (acknowledgement only). 5. One-year Contract Extension for InVision GIS Professional Services. 6. Resolution 14-20 Acknowledgement of Fiber Asset Transfer from Platte River Power Authority to the Town of Estes Park. It was moved and seconded (Norris/Zornes) to approve the Consent Agenda, and it passed unanimously. PLANNING COMMISSION ITEMS: 1. ACTION ITEMS: RESOLUTION 11-20, APPROVING SUPPLEMENTAL MAP #5 OF ESTES PARK CONDOMINIUMS, LOT 1 EPCO SUBDIVISION, 220 VIRGINIA DRIVE, UNIT 20. Planner Bergeron stated supplemental map #5 of the condominiums would be the fifth and final for the development which establishes Unit 20 and completes the associated development plan. The item underwent staff review and was not presented to the Planning Commission per the Development Code. He added there has not been any public comment received on the project. There being no further discussion, it was moved and seconded (Norris/Bangs) to approve Resolution 11-20, and it passed unanimously. ACTION ITEMS: 1. RESOLUTION 12-20 SUPPLEMENTAL BUDGET APPROPRIATIONS. The changes and additions to the 2020 budget included debt service on the Park Entrance Mutual Pipeline Water Company USDA financing, Capital Expenditures for Prospect Mountain Water Company infratrcture upgrades, and the engineering costs for the Glacier Creek Water Treatment Plant Disinfection Outreach Verification Effort improvements. If approved the appropriations would beDRAFT 4 Board of Trustees – February 25, 2020 – Page 3 increased by $12,163,779. It was moved and seconded (Zornes/Norris) to approve Resolution 12-20, and it passed unanimously. 2. POLICY 671 REVISIONS – TOWN FUNDING OF OUTSIDE ENTITIES. Director Hudson stated the proposed amendments to the policy would exempt Trailblazer Broadband from the funding criteria and processes related to promotional sponsorships. The change would allow marketing efforts to move forward as a competetive business providing services to customers. It was moved and seconded (Norris/Martchink) to approve the revisions to Policy 671, and it passed unanimously. 3. ELECTRIC VEHICLE CHARGING STATION LICENSE AGREEMENT. Approval was requested from the Board for a ten-year Charging Station License agreement to install and maintain electric vehicle supply equipment at the Visitor Center parking lot. The Colorado Energy Office (CEO) manages the ALT Fuels Colorado Plug-in Electric Vehicle (PEV) Direct Current Fast Charging (DCFC) corridors grant program. The program initiative aims to provide fast charging stations along six highway corridors. ChargePoint was awarded the grant from CEO. The project requires local cost share which was not approved in the 2020 budget. ChargePoint would be willing to fund 100% of the design and construction costs to install four fast charging stations as the Visitors Center. ChargePoint would own, operate and maintain the stations for a period of ten years so long as the Town provides the four parking stalls and allows ChargePoint to pay the Town the municipal rate for the electricity as outlined in the agreement. It was moved and seconded (Norris/Bangs) to approve the electric vehicle charging station license agreement, and it passed unanimously. 4. RESOLUTION 13-20 SETTING THE PUBLIC HEARING DATE FOR 2020-2022 ELECTRIC RATES. Staff requested the Board set the public hearing date of April 14, 2020 for the proposed 2020-2022 electric rates. A rate study was conducted by NewGen Strategies & Solutions LLC to analyze current and future expenses. The proposed rate change would be an overall revenue increase of 5.9% allocated over three years. The increase would ensure the Town generates adequate revenues to fund the continuation of high-quality, reliable electric service. Director Bergsten stated the study resulted in less impact to commercial rates. He reviewed cost of service and rate design overview, the established method for cost of service and rate design overview. He reviewed potential objectives for tariffs and rates. He stated public notice of the hearing would be promoted in the newspaper, on social media and an insert would be included in Utility bills. John Meissner/Town citizen questioned the increase amount to the base rate. Director Bergsten stated the base rate for residential customers would be increased to approximately $27.00 a month. It was moved and seconded (Martchink/Cenac) to approve Resolution 13-20, and it passed unanimously. 5. ESTES PARK PLANNING COMMISSION AND BOARD OF ADJUSTMENT INTERVIEW COMMITTEE APPOINTMENTS. Ordinance 03-20 approved the formation of the Estes Park Planning Commission and Estes Park Board of Adjustment beginning April 1, 2020 due to the expiration of the Intergovernmental Agreement for land use between the Town and Larimer County on March 31, 2020. Interviews would be conducted for replacment of the current Estes Valley Planning Commission and the Estes Valley Board of Adjustment members. The Planning Commission would consist of five volunteer Town residents and the Board of Adjustment would consist of three volunteer Town residents. It was moved and seconded (Norris/Zornes) to appoint Mayor Jirsa and Trustee Blackhurst with Mayor Pro Tem Norris as an alternate to the Estes Park Planning Commission and Board of Adjustment Interview Committees with Director Hunt and an existing Town appointed Planning Commissioner in attendance, and it passed unanimously. REQUEST TO ENTER EXECUTIVE SESSION: It was moved and seconded (Cenac/Martchink) to enter into Executive Session for the purpose of receiving legal advice on specific legal questions – Section 24-6-DRAFT5 Board of Trustees – February 25, 2020 – Page 4 402(4)(b), C.RS. and determining positions relative to matter that may be subject to negotiations, developing strategy for negotiations, and/or instructing negotiators – Section 24-6-402(4)(e), C.R.S. – Downtown Estes Loop Project, and it passed unanimously. The Board entered executive session at 8:41 p.m. and concluded the executive session at 9:57 p.m. Mayor Jirsa reconvened the Open Meeting at 10:04 p.m. where it was moved and seconded (Norris/Cenac) to waive attorney client privilege with respect to legal advice regarding the Town’s reimbursable agreement on the Downtown Estes Loop Project with Central Federal Lands as it relates to TABOR, and it passes unanimously. Whereupon Mayor Jirsa adjourned the meeting at 10:06 p.m. Todd Jirsa, Mayor Bunny Victoria Beers, Recording Secretary DRAFT6 Town of Estes Park, Larimer County, Colorado February 25, 2020 Minutes of a Study Session meeting of the TOWN BOARD of the Town of Estes Park, Larimer County, Colorado. Meeting held at Town Hall in the Board Room in said Town of Estes Park on the 25th day of February, 2020. Board: Mayor Jirsa, Mayor Pro Tem Norris, Trustees Bangs, Blackhurst, Cenac, Martchink, and Zornes Attending: Mayor Jirsa, Mayor Pro Tem Norris, Trustees Bangs, Cenac, Martchink, and Zornes Also Attending: Town Administrator Machalek, Assistant Town Administrator Damweber, Town Attorney Kramer and Recording Secretary Disney Absent: Trustee Blackhurst Mayor Jirsa called the meeting to order at 5:45 p.m. SEMI-ANNUAL COMPLIANCE REVIEW WITH BOARD GOVERNING POLICIES – POLICY 1.10 SELF-MONITORING OF THE BOARD. Mayor Jirsa presented the Semi- Annual Compliance Review and the Board discussed recusal of voting and appropriate reasons for recusal, level of public trust, providing correct information to the public, and governing policies. Board members welcomed constructive criticism from other Trustees and constituents. FOLLOW UP DISCUSSION OF BUILDING MAINTENANCE CODE. Director Hunt and SAFEbuilt Chief Building Official Rusu provided a brief background of the Building Maintenance Code discussion from July 23, 2019. The Board discussed public input, educational opportunities, coordination with the Estes Valley Protection District and Larimer County Health, and level of staff interaction depending on maintenance issues. The Board determined staff would provide the Board with an update of the conversations conducted with the Estes Valley Fire Protection District, Larimer County Health, and business and property owners which could be affected by adopting the International Building Maintenance Code. FISH HATCHERY NEXT STEPS. Assistant Town Administrator Damweber presented a discussion on the Town’s Fish Hatchery property, he provided a brief history of the development of workforce housing at the property. Staff, as previously directed, reviewed sewer district capabilities to support approximately 100 residential units, development limitations in regards to water access on both the north and south sides of Fall River, and potential development of 50- acres of the 75-acre site on the north side of Fall River due to floodplain and topographical limitations. Staff sought direction from the Board to either reissue a Request for Proposals, enter into an agreement with one of the firms which already provided proposals, or taking no action. The Board discussed land swapping and additional development firms which may be interested. The Board reached consensus to have the two original development firms present their proposals to the Board during the Study Session on March 10, 2020. TRUSTEE & ADMINSTRATOR COMMENTS & QUESTIONS. Mayor Jirsa stated Judge Thrower’s presentation at the Citizen Information Academy would be provided to the Board for consideration in his upcoming review. FUTURE STUDY SESSION AGENDA ITEMS. DRAFT7 Town Board Study Session – March 10, 2020 – Page 2 Town Administrator Machalek stated a Budget Review has been requested for the March 10, 2020 Study Session with a budget amendment at the March 24, 2020 regular meeting. It was determined to schedule the review for March 10, 2020. There being no further business, Mayor Jirsa adjourned the meeting at 6:40 p.m. Kimberly Disney, Recording Secretary DRAFT8 RECORD OF PROCEEDINGS Estes Valley Board of Adjustment December 3, 2019, 9:00 a.m. Board Room, Estes Park Town Hall Board: Chair Jeff Moreau, Vice-Chair John Lynch, Members Rex Poggenpohl, Wayne Newsom, Joe Holtzman Attending: Moreau, Lynch, Newsom, Poggenpohl, Holtzman Also Attend ing: Director Randy Hunt, Planner I Linda Hardin, Recording Secretary Karin Swanlund Absent: none Chair Moreau called the meeting to order at 9:00 a.m. and introduced the Board Members and staff. There were three people in attendance. 1. AGENDA APPROVAL It was moved and seconded (Lynch/Newsom) to approve the agenda. The motion passed 5-0. 2. PUBLIC COMMENT None 3. CONSENT AGENDA Approval of minutes dated October 1, 2019 It was moved and seconded (Newsom/Poggenpohl) to approve the Consent Agenda. The motion passed 5-0. 4. VARIANCE REQUEST, 4070 Little Valley Road, Owner: Tom Everitt Planner Hardin reviewed the variance request. During the zoning review for this permit it was discovered that the existing deck on the southeast of the property encroached into the 35-foot setback by 4’7”. A permit for this deck was not found. On March 6, 2000, the Board of Adjustment granted a setback variance from 50 feet to 35 feet along the rear lot line. An as-built approval will be needed from Larimer County. Commission Discussion: Poggenpohl questioned why a building permit was issued with a nonconforming condition on the site, which he will address with Larimer County Board of Appeals. Applicant Discussion: Jackie Wiedow, Aldrich Builders, a representative of the applicant, stated that the as-built permit is in progress and will be submitted to Larimer County soon. It was moved and seconded (Lynch/Poggenpohl) to approve the requested variance with findings and conclusions outlined within the staff report that the owner must apply for an 5 9 RECORD OF PROCEEDINGS Estes Valley Board of Adjustment 2 December 3, 2019 as-built permit with Larimer County, and if necessary, bring the deck up to current building code standards. The motion passed 5-0. 5. REPORTS: • New Planner II, Alex Bergeron, started November 1, 2019 • It is not clear if Griffith Court is a private or public road. More untangling is needed. A Code Amendment is in the works for development reviews in situations like this. • The IGA will expire on March 31, 2020. The Town and County have not agreed on what a new IGA will look like as there was a split vote between the boards. • Second-hand information on the Mountain Coaster appeal is that the Colorado Supreme Court has set a date for January 2020. Election of Officers: It was decided by the Board to wait to elect new officers until the IGA is figured out, hopefully by the February 4 meeting date. There being no other business before the Board, the meeting adjourned at 9:21 a.m. ___________________________________ Jeff Moreau, Chair ___________________________________ Karin Swanlund, Recording Secretary 6 10 Town of Estes Park, Larimer County, Colorado, January 15, 2020 Minutes of a regular meeting of the Transportation Advisory Board of the Town of Estes Park, Larimer County, Colorado. Meeting held in the Room 202 of Town Hall on the 15th day of January, 2020. Present: Belle Morris Gordon Slack Stan Black Tom Street Ron Wilcocks Janice Crow Linda Hanick Ann Finley Also Present: Trustee Carlie Bangs, Town Board Liaison Vanessa Solesbee, Parking & Transit Manager David Hook, Engineering Manager Greg Muhonen, Public Work Director Megan Van Hoozer, Public Works Administrative Assistant John Hannon, Rocky Mountain National Park Absent: Scott Moulton Janice Crow Chair Morris called the meeting to order at 12:01 p.m. PUBLIC COMMENT: No public in attendance. Solesbee reported that the owner of Solitude Cabins contacted her and expressed her interest in having the Silver Route resume 2018 routes. Solesbee recommended the owner write a letter to the TAB. The 2018 Silver Route was considered low-ridership. APPROVAL OF MINUTES: A motion was made and seconded (Slack/Street) to approve the December meeting minutes and all were in favor. TAB OFFICER ELECTIONS Chair Morris reminded the group that the January meeting entails TAB Officer elections. Co-Chair Street indicated he would be glad to continue as Co-Chair but isn’t tied to it and offered the opportunity for nominations. Chair Morris shared the same sentiment. Member Black re-nominated Belle Morris as Chairperson and Tom Street as Co-Chair. Member Slack seconded the nomination, and all were in favor. Officer elections will occur again in January 2021. TAB MEMBER EXPECTATIONS Morris introduced the TAB Job Description (proposed), TAB By-laws and TAB Code of Conduct to the members and requested all review the documentation individually and bring feedback to the February 19, 2020 regularly scheduled TAB meeting. Member Slack requested clarification on the reference to “3-yr term” in the TAB By-laws. Slack asked that it state whether it is a single 3-year term, or multiple 3-year term allowance, requesting consistency and clarity amongst the citizen advisory boards. The ninth item in the Code of Conduct needs elaboration. Manager Solesbee will visit with Town Administrator Machalek. 7 11 Transportation Advisory Board – January 20, 2020 – Page 2 Member Finley said the document needs to make it clear that each member supports team decisions. Both Co-Chair Street and Member Wilcocks stressed the importance of gaining clarity on sharing personal opinions representing self, versus time representing the TAB. Clarification needs made regarding the appropriateness of a TAB member speaking in front of the Town Board as a private citizen in disagreement with TAB decisions. Morris stated that in order to maintain citizen trust, it is inappropriate for a TAB member to create dissent for the TAB’s decision, provide false information or inaccuracies. It’s important to clarify that what is being expressed is opinion. RIVERWALK ACCESS TO BICYCLES Co-Chair Street spoke to his motivation to find a way to bicycle down the Riverwalk path. In the winter, he’s observed the area and has measured to determine potential conflicts with pedestrians. During winter months there is minimal conflict. Street recommends two types of sharing along that area. Sharrows are symbolic and, in theory, say to motorists to “watch for bicycles” to avoid conflicts. Street stated this is still a very dangerous approach and creates a false sense of security. He finds it ironic that a 30-lb bicycle is expected to share the road with a 5,000 lb. vehicle traveling down Elkhorn Avenue. Member Street made a motion to request a trial allowance of cyclists on the Riverwalk from November 2020 through April 2021. Member Slack has visited the area and has measured the distance as about one-quarter mile. Slack stated that it is neither smooth or straight and there are different measurements depending where you are along the walk. Due to dog-walking and leashes, children running and playing, and the tourist population it was determined appropriate to continue to have riders dismount in the Riverwalk area. Wilcocks recommended the Downtown Plan be referenced as this concern was addressed during its creation. Additionally, private ownership along the Riverwalk may create a situation wherein a portion of the Riverwalk may be closed due to backlash from the property owner(s). Member Street withdrew his motion. He feels there should be more bicycle accommodations in Town. TAB PRIORITY MATRIX Chair Morris discussed re-ranking the TAB Priority Matrix and add needed items to align with Public Works goals and objectives for 2020. She began by suggesting the Safe Routes to School (SRTS) grants and objectives be pursued and be ranked high in the matrix. Several recommended additions were discussed including: Moraine Avenue’s underpass as outlined in the Downtown Plan; a CDOT study of US 34 for pedestrian crossing east of existing crossing (Visitor Center to Stanley Village); doing more to achieve year-round shuttle service; moving the RMNP Hiker Shuttle and Town Shuttle to the Events Complex to alleviate Visitor Center parking lot congestion and traffic issues; the Comprehensive Transportation Plan; and fast-charging stations for electric vehicles. Suggested additions and individual rankings will be brought back to the regularly schedule February TAB meeting for discussion. PROJECT UPDATES (Public Works Director Greg Muhonen) Director Muhonen informed the TAB that the Better Utilizing Investments to Leverage Development (BUILD) Transportation Discretionary Grant program plans to release a call for projects sometime in February. Muhonen will collect feedback from the grantors from the last application to develop lessons learned and improve the next application made by the Town. Muhonen updated the TAB on the Downtown Estes Loop discussion held at the recent Town Board Study Session. It was communicated to the Town Board Trustees that Central Federal Lands (CFL) would be requesting funding for the gap in federal funding for the fiscal year. Lack of these funds would further delay the project, however would not stop the project. Muhonen will continue to collaborate with CFL and CDOT on updating the existing agreement for the project and on establishing a proposal for how to come up with the funding needed to proceed through the fiscal year gap. CDOT is 8 12 Transportation Advisory Board – January 20, 2020 – Page 3 providing over $500K and the same is being requested of the Town. Member Finley made a motion for the TAB put together a letter of support to the Town Board encouraging the Town to provide the needed funding, emphasizing the benefits of moving forward with the project. The motion was seconded by Wilcocks and all were in favor. PROJECT UPDATES (Engineering Manager David Hook) Manager Hook was in attendance to provide high-level updates on the projects for which he oversees: - Alarado Project – Review of the development is currently under way. - Elkhorn Lodge – The development submittal has been received realigning the entrance with Filby Court and incorporating trail improvements. Review is under way. - US 36 & Community Drive Roundabout – The environmental and land use issues have been addressed and design of the project is resuming. - Wayfinding - The Town has hired a consultant to design the wayfinding signage for the parking lot changes. A proposal is in-hand for review. - Fall River Trail Extension – A Request for Proposal will go out this month for construction of a portion of the Fall River Trail. A couple of grant applications have been submitted for unfunded portions of the trail PROJECT UPDATES (Parking & Transit Manager Vanessa Solesbee) Manager Solesbee informed the TAB there would be a joint planning meeting with the Shuttle Committee. Solesbee will provide the needed information for this meeting by the end of the week. She further updated the TAB that the Title VI portion of the ADA would go before the Town Board on January 28 for approval. This is required as federal funding was received for the electric shuttle. The new electric trolley will be ready for a February delivery. Solesbee stated that the contract for the Paid Parking Consultant was approved by the Town Board. The contract includes management of the paid parking program, permit program, staffing, etc. for the initial rollout of paid parking in downtown Estes Park. OTHER BUSINESS With no other business to discuss, Chair Morris adjourned the meeting at 2:00 p.m. Recording Secretary Megan Van Hoozer, Public Works Department 9 13       10 14 Town of Estes Park, Larimer County, Colorado, January 16th, 2020 Minutes of a regular meeting of the Parks Advisory Board of the Town of Estes Park, Larimer County, Colorado. Meeting held in Room 202 of Estes Park Town Hall on the 16th day of January 2020. Present Merle Moore Vicki Papineau Ron Wilcocks Also Present: Patrick Martchink, Town Board Liaison Brian Berg, Parks Supervisor Kevin McEachern, Public Works Operations Manager Greg Muhonen, Public Works Director Absent: Dewain Lockwood Chair Merle Moore called the meeting to order at 8:39 a.m. PUBLIC COMMENT: No public comment. APPROVAL OF MINUTES A motion was made and seconded (Papineau/Wilcocks) to approve the December meeting minutes and all were in favor. NOXIOUS WEED ORDINANCE DISCUSSION Lt. Life of the Estes Park Police Department (EPPD) was in attendance to speak to the status of the proposed Noxious Weed Ordinance. Life stated he’s had meetings with Code Enforcement Officer Michael Madachy, Parks Supervisor Brian Berg, and Town Attorney Kramer, to review both the existing and proposed Noxious Weed Ordinance language. Life stated he has a list of key issues to present to the PAB. Life is requesting help to determine how the EPPD can collaborate with the PAB on establishing an education program for noxious weeds. Lt. Life would prefer to provide understanding of what noxious weeds can to do the community, thus creating buy-in, as a preferred enforcement method to issuing citations. He’d like to first get the community going in the right direction. By pointing out that some of these weeds are toxic to wildlife and are not intended to reside in the region, Life hopes that citizens and/or business owners will better relate to the severity of the situation. Law enforcement could continue to get involved per the existing ordinance, however there are issues associated with heightened enforcement and would require a specialized individual to identify, with 100% certainty that the weed is in fact, noxious. Life provided one example he’s learned which are that there are several different types of thistle, some native and some noxious. To properly enforce, there must be the ability to present a case that is beyond a reasonable doubt. Law enforcement must be able to establish probable cause and an expert must be able to confirm the weed is noxious. This process would be extremely time-consuming and potentially more costly. Madachy stated he’s cited only one individual this year but was unable to take the matter to court 11 15 Parks Advisory Board – January 16, 2020 – Page 2 due to the complexity of the law. The EPPD can enforce Class C noxious weeds (i.e. Downy Brome), if local board determines it is a community threat. Unenforceable are weeds on properties bordering public rights of way and easements unless diligently maintained by the Town. Another complexity to enforcing this ordinance is ensuring that the herbicides required in order to manage some noxious weeds, are not required to be sprayed by licensed pesticide applicators. Member Papineau stated that a key educational component is the Weed Management attachment. Life stated the educational document needs to be presented and published more aggressively. Life would be hesitant to make this attachment part of the ordinance due to the complexities of modifying the document (educational sheet). Supervisor Berg suggested the potential addition to the policy. Papineau stated that this is State law and asked why this is treated differently than other State laws. Papineau doesn’t feel either education or enforcement is unattainable. She stated that it is better than in the past, with the educational component in place, but she doesn’t believe it insurmountable, especially if the primary focus is only on the noxious weeds listed in Fourteen Very Unwanted Weeds in the Estes Valley – Identification and Management Guide. Papineau has a copy of a past letter sent by the Town of Estes Park notifying a property owner of potential fines for noxious weeds. Supervisor Berg asked the PAB if all members viewed the Town Board Study Session where this ordinance discussion was held as he’d suggested. It is important to hear with the Town Board is requesting of the PAB before such an ordinance is considered. Chair Moore feels that what was asked has already been done stating the Estes Land Stewardship Association (ELSA) publishes educational material for the community each year. Papineau stated there’s potentially only one percent of property owners, once educated, that may not comply. The Town needs a strong ordinance, not as stringent, but stressing the educational component. The ordinance, as proposed, would make it easier for all parties. Member Wilcocks asked what is needed to make this acceptable for the Town Board. The language of either existing or proposed ordinance would generate the same penalties. The focus needs to be on education. Papineau recommended a meeting be scheduled to identify the needed ordinance language. The Town Board does not like the new requirements referenced by Larimer County. Papineau stated the proposed ordnance mirrors what is done in Carriage Hills and other areas of Town that are outside Town limits leaving different treatment for violations within the same town. Berg stated that Larimer County is set up much differently than the Town of Estes Park in that they’ve been assigned the needed resources and personnel to perform this level of enforcement, in addition to those performing the weed management functions on properties that aren’t being managed by the property owner. The Town does not have the ability to enforce the same way Larimer County is able. All members agree that education is the key. A meeting will be set up to review the concerns provided and a modified version will be brought back to the PAB. MRS WALSH’S GARDEN COMMITTEE UPDATE The Town published a Request for Proposal (RFP) yesterday for the Mrs. Walsh’s Garden Master Plan creation. 12 16 Parks Advisory Board – January 16, 2020 – Page 3 The last committee meeting involved discussion regarding the planning for the next garden season which is June. Planning will continue and updates will be provided moving forward. The committee has a new member. Her name is Lisa Hutchins, an Estes Park resident and former Executive Director of the Audubon Society in Denver. The group continues to work toward their Google group transition from the former member that created the Google group. HISTORIC WOMEN OF ESTES SUBCOMMITTEE UPDATE Member Wilcocks stated the subcommittee is making good progress. With nearly 40 individuals on the subcommittee, there is lots of energy. Over the past couple months work has occurred determining the type of art will be used for this recognition, the desired location, and needed attributes. Wilcocks stated that a vote was held in December generating the creation of resolution with specifics, which Wilcocks provided via hand-out to the PAB. He requested the members review the information and bring their feedback to the next meeting and to discuss whether or not the resolution is ready to be presented to the Town Board. The next committee meeting will be held the first Wednesday in February, 2020. Wilcocks would like to have feedback from the PAB on any suggested edits to the language and clarification on the resolution content. He stated that the resolution asks only for the Town’s support regarding the selected location and that there’s no reference to a request for funding. As a subcommittee, the resolution would be taken to the Town Board via the PAB and staff liaison once deemed ready. Chair Moore asked Town Board Liaison Martchink if it is appropriate to identify locations at this stage of the process. Martchink doesn’t feel this is the appropriate time, however Muhonen reminded the group that the location of the monument is key to the mission of this subcommittee. Wilcocks further stated that the subcommittee critically needs to have a Fundraising Chair in place. Nominations have been solicited and the group is proceeding with ballots. Supervisor Berg stated the importance of the Sunshine Law and that any feedback provided on the resolution language needs to be individually sent to Wilcocks. It is important there are no violations. PAB members agreed to maintain only individual communication with Wilcocks on this matter until the next regularly scheduled meeting. PARKS UPDATES The Mountain Heritage Festival planning is moving forward. An individual from the school joined the group. The group decided to move the pool to the West Barn. The festival will take place on April 24th. There will be informational and educational table and the Parks Division, Estes Land Stewardship Association, the Parks Advisory Board and Mrs. Walsh’s Garden will have tables together. OFFICER ELECTIONS Chair Moore determined that, due to being in mid-recruitment for PAB members, it would be best to defer officer elections to the regularly scheduled February meeting. 13 17 Parks Advisory Board – January 16, 2020 – Page 4 OTHER BUSINESS Moore asked that everyone ensure they have a full copy of the handouts for review and feedback next month (i.e. PAB Bylaws, Town Committee Policy, Code of Conduct). Moore provided a handout to the PAB containing the proposed outline of an AIPP funding presentation for the Town Board created by Rex Poggenpohl. Moore requested feedback on the document at the next meeting. Wilcocks provided the PAB a second handout with a mission statement and defined structure for the potential development of an Arts Advisory Committee (AAC). There are currently 35 stakeholders involved in discussions regarding the potential of establishment of the AAC. Wilcocks stated that, in speaking with arts community, he’s witnessed excitement for something that will bring the art community together. Wilcocks stated that even if this is not approved as a PAB subcommittee, he’s hoping for it to be its own Board. Muhonen agreed that, based on what’s been presented, it should be its own Board. He further stated that it would prove beneficial to have artists solicit support from the Town Board of Trustees, wherein majority support would be required (4), to get something established. Moore agrees there is argument for the AAC to be its own Board. With no other business to discuss, a motion was made and seconded (Papineau/ Wilcocks) to adjourn the meeting at 10:10 a.m. and all were in favor. Recording Secretary Megan Van Hoozer, Public Works 14 18 UTILITIES Memo To: Honorable Mayor Jirsa Board of Trustees Through: Town Administrator Machalek From: Water Superintendent Eshelman Utilities Director Bergsten Date: March 10, 2020 RE: Approval to Spend $1.2 Million for the Glacier Plant Pretreatment Engineering (Mark all that apply) PUBLIC HEARING ORDINANCE LAND USE CONTRACT/AGREEMENT RESOLUTION OTHER______________ QUASI-JUDICIAL YES NO Objective: To provide high-quality reliable water service to our residents, businesses, and guests by improving the pretreatment process at the Glacier Water Treatment Plant. To obtain Board approval for the Mayor to sign a purchase order for the engineering expenditure of $1.2 million. Present Situation: The budget for the engineering was approved by the board at its February 25th meeting. The Town’s procurement policy requires the Mayor to sign purchase orders over $100,000. The Board must vote to authorize the Mayor to sign this purchase order for $1,200,000. Through the state’s Disinfection Outreach Verification Effort (DOVE), the Glacier Creek Water Treatment Plant designation changed from Conventional Filtration to Direct Filtration. Our water quality remains superb, but this change means our regulatory standards have become stricter, making it difficult to increase the plant’s output during the summer season. We have prioritized this project ensure we stay within compliance. The 50-year old Glacier Water Treatment Plant has exceeded its useful life and must be rebuilt. This project will be the first phase and is designed to be complementary to the future plant. 15 19 Last year we engaged our engineer at HDR Engineering to complete a Preliminary Engineering Report and Environmental Study. These reports were required in our $11 million application for USDA project financing. We hope to hear back from the USDA within two months. We need to proceed with engineering as soon as possible to reduce the vulnerability of our raw water supply. The Marys Lake Plant will be our only supply of potable water during construction, approximately 18 months. Marys raw water supply is from the Adam Tunnel. Every fall, the Adams Tunnel is shut down for maintenance. Superintendent Eshelman has worked with the Bureau of Reclamation to make sure some water continues to flow through the Adams Tunnel during the BOR's 2021 fall maintenance. Construction needs to be completed before the fall of 2022 to avoid the risk from a second tunnel closure and the resulting risk that it presents to our raw water source. A delay in engineering will delay the whole project. We are using fund balance to begin the engineering work. The engineering costs are eligible to be financed That is, our fund balance will be restored from the USDA project loan. Proposal: Staff proposes the Board authorize the Mayor to sign the $1.2 million purchase order to HDR Engineering for the final design of the Glacier Plant pretreatment project. Advantages:  The project is designed to integrate with the future reconstruction of the treatment plant as well as the new raw water intake at the confluence of the Glacier Creek and Big Thompson River  Maintain compliance with the increased regulatory requirements  The engineering firm has in-depth knowledge because they created the preliminary engineering and environmental reports required for the application for USDA financing. Disadvantages:  This project is expensive; however, we anticipated replacing this 50-year-old plant and began raising rates eight years ago to build the financial strength to afford future loan payments. Action Recommended: Staff recommends approving the engineering costs. Finance/Resource Impact: $1.2 million, Budgeted Level of Public Interest Low 16 20 Sample Motion: This will be on the consent agenda. Should it be removed the following sample motion could be used. I move to approve/deny the engineering costs to design the Glacier Pretreatment project. Attachments: Purchase Order 37508 17 21 1822 UTILITIES Report To: Honorable Mayor Jirsa Board of Trustees Through: Town Administrator Machalek From: Director Hudson Superintendent Lockhart NewGen Strategies & Solutions, Joe Mancinelli Date: March 10, 2020 RE: Electric Rate Increase Report Objective: To publicly present the electric rate study results prior to the Public Meeting and Town Board vote on at 7:00 p.m. during the April 14, 2020 Town Board Meeting in the Town Board Room at 170 MacGregor Avenue. Present Situation: To ensure continued high-quality utility services and plan for future upgrades through capital improvement projects, we periodically review the cost of providing services as well as projected revenue – the rates paid by customers. The Town’s public electric utility is a cost-based entity that relies solely on user fees to operate. Costs and revenues must be balanced in order to maintain operations and keep utilities in line with ever-increasing federal standards. We are proposing an overall revenue increase of 5.9% spread out over three years. The study also ensures equitable rates among customer classes, so that one customer class does not subsidize another. Residential customers make up 70%, and small commercial (aka commercial) make up 22% of our customers. The following tables show the proposed rate impacts: 19 23 Hard copies of the study and proposed rate sheet are located at the Municipal building and library for the public to review. They are also on our website. Proposal: The proposed electric rate schedule, the entire rate study, and rate study presentation is attached. Advantages: Maintain adequate financial strength required to operate the enterprise Meet our bond covenants obligations Fund project required to improve reliability, quality and safety of our system Disadvantages: Higher cost of electricity; however, our daily use of electricity requires reliable, safe electricity. Action Recommended: Staff recommends the Board asks questions to increase your confidence in your vote on April 14th. Finance/Resource Impact: Over three years electric revenues will increase 5.9% Level of Public Interest High, increases to utility rates will touch every Power and Communications customer Attachments: Rate Sheet Rate Study - Link 20 24 TOWN OF ESTES PARK, COLORADO PROPOSED Electric Rate Summary 2020-2022, Public Meeting 4/14/2020 On-Peak Off-Peak Standard Customer Energy Energy Demand Rate for Customer Rate Class Year (2)Charge Consumption Consumption Charge May thru $/Month Charge Charge $/kW August $/kWh $/kWh $/kWh RESIDENTIAL (1)2020 $22.70 $0.1095 $0.00349 --------- June 2020 $23.47 $0.1119 $0.00000 --------- 2021 $24.23 $0.1144 TBD --------- 2022 $25.00 $0.1168 TBD --------- RESIDENTIAL DEMAND (1)2020 $26.10 $0.0654 $0.00349 ---$13.60 --- June 2020 $26.90 $0.0645 $0.00000 ---$13.60 --- 2021 $27.70 $0.0636 TBD ---$13.60 --- 2022 $28.50 $0.0627 TBD ---$13.60 --- RESIDENTIAL ENERGY TIME-OF-DAY (1)2020 $26.10 $0.1520 $0.00349 $0.0760 ------ June 2020 $26.90 $0.1566 $0.00000 $0.0806 ------ 2021 $27.70 $0.1612 TBD $0.0852 ------ 2022 $28.50 $0.1658 TBD $0.0898 ------ RESIDENTIAL ENERGY BASIC TIME-OF-DAY (1)2020 $26.10 $0.1345 $0.00349 $0.1077 ---$0.1095 June 2020 $26.90 $0.1470 $0.00000 $0.1038 ---$0.1119 2021 $27.70 $0.1595 TBD $0.0998 ---$0.1144 2022 $28.50 $0.1719 TBD $0.0959 ---$0.1168 SMALL COMMERCIAL (1)2020 $33.37 $0.1140 $0.00349 --------- June 2020 $33.25 $0.1154 $0.00000 --------- 2021 $33.12 $0.1169 TBD --------- 2022 $33.00 $0.1183 TBD --------- SMALL COMMERCIAL ENERGY TIME-OF-DAY (1)2020 $36.77 $0.1615 $0.00349 $0.0708 ------ June 2020 $36.51 $0.1526 $0.00000 $0.0763 ------ 2021 $36.26 $0.1438 TBD $0.0818 ------ 2022 $36.00 $0.1349 TBD $0.0872 ------ LARGE COMMERCIAL (1)2020 $45.23 $0.0625 $0.00349 ---$14.80 --- June 2020 $45.49 $0.0633 $0.00000 ---$15.87 --- 2021 $45.74 $0.0640 TBD ---$16.93 --- 2022 $46.00 $0.0648 TBD ---$18.00 --- LARGE COMMERICIAL TIME-OF-DAY (1)2020 $53.18 $0.0820 $0.00349 $0.0445 $17.45 --- June 2020 $53.79 $0.0848 $0.00000 $0.0461 $18.30 --- 2021 $54.39 $0.0876 TBD $0.0478 $19.15 --- 2022 $55.00 $0.0904 TBD $0.0495 $20.00 --- OUTDOOR AREA LIGHTING 2020 $36.49 --------------- June 2020 $36.49 --------------- 2021 $36.49 --------------- 2022 $36.49 --------------- RENEWABLE ENERGY CHARGE (1)2020 ---$0.0275 $0.00000 --------- June 2020 ---$0.0275 --------- 2021 ---$0.0275 --------- 2022 ---$0.0275 --------- MUNICIPAL RATE (1)2020 $0.00 $0.1171 $0.00349 --------- June 2020 $9.00 $0.1149 $0.00000 --------- 2021 $18.00 $0.1128 TBD --------- 2022 $27.00 $0.1106 TBD --------- RMNP ADMINISTRATIVE HOUSING 2019 $22.70 $0.0690 N/A --------- June 2020 $22.70 $0.0690 N/A --------- 2021 $22.70 $0.0690 N/A --------- 2022 $22.70 $0.0690 N/A --------- Available for electricty use on municipal property Available to Rocky Mountain National Park residences having an alternate power source delivered to Estes Park's distribution system Voluntary participation available to all classes; charge per 100 kWh block Purchase Power Rider $/kWh Available to all residential customers and residential customers with electric heat up to 25,000 kWh annually. Available to existing customers on this rate, September through April. All other times the Residential energy charge would apply. Available to all residential customers using electric thermal storage heat. Available to all residential customers not using electric thermal storage heat. These rates apply September through April. Standard rates apply May through August. Available to all commercial customers with demands of 35 kW or less. Available to all commercial customers using electric thermal storage heat with demands of 35 kW or less Available to all commercial customers with demands exceeding 35 kW Available to all commercial customers with demands exceeding 35 kW Available for lighting outdoor private areas 21 25 On-Peak Off-Peak Standard Customer Energy Energy Demand Rate for Customer Rate Class Year (2)Charge Consumption Consumption Charge May thru $/Month Charge Charge $/kW August $/kWh $/kWh $/kWh Purchase Power Rider $/kWh RMNP SMALL ADMINISTRATIVE 2020 $33.37 $0.0456 N/A --------- June 2020 $33.37 $0.0456 N/A --------- 2021 $33.37 $0.0456 N/A --------- 2022 $33.37 $0.0456 N/A --------- RMNP LARGE ADMINISTRATIVE 2020 $45.23 $0.0185 N/A ---$12.50 --- June 2020 $45.23 $0.0185 N/A ---$12.50 --- 2021 $45.23 $0.0185 N/A ---$12.50 --- 2022 $45.23 $0.0185 N/A ---$12.50 --- NOTES: (1) Purchase Power Rider is a pass-through of wholesale increases from PRPA; TBD for years 2021-2022 (2) The 2022 rates remain in effect until new rates are adopted by the Town Board. Residential Energy "Basic" Time-of-Day is available for every residential customer except as stated above. These rates apply only September thru April (for May thru August, the standard Residential rate applies): ON-PEAK for Residential "Basic" Time-of-Day Customers: 4:00 pm to 7:00 pm weekdays Updated 02-10-2020 OFF-PEAK for Residential Time-of-Day Customers: 1:00 pm to 3 pm and 10:00 pm to 6:00 am weekdays and all day on weekends and holidays (New Years Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day, Christmas Eve and Christmas Day) Fees for other work performed, such as service upgrades or line extensions, the developer or customer must pay for work performed. Payment must be made before the work is scheduled. The payment covers the cost of labor, materials, equipment, and overhead. Available to RMNP administrative accounts having an alternate power source delivered to Estes Park's distribution system with demands of 35kW or less Available to RMNP administrative accounts having an alternate power source delivered to Estes Park's distribution system with demands exceeding 35kW Residential Energy Time-of-Day available only for residential customers using electric thermal storage heat: Smart Meter/Advanced Metering Infrastructure Opt-Out Fees - One Time Enrollment Fee of $75 and monthly fee of $20 Avoided Cost paid to Net Meter Customers = $0.0175, the wholesale cost of energy minus $0.01 for administrative costs ON-PEAK for Residential Time-of-Day Customers: 6:00 am to 1:00 pm and 3:00 pm to 10:00 pm weekdays OFF-PEAK for Residential "Basic" Time-of-Day Customers: 7:00 pm to 4:00 pm the following day and all day weekends and the following holidays: Labor Day, Thanksgiving Day, Christmas Eve, Christmas Day and New Years Day 22 26 ELECTRIC RATE STUDY - FINAL DRAFT Town of Estes Park, Colorado Estes Park Power and Communications REPORT | February 2020 www.newgenstrategies.net PREPARED BY: SUSTAINABILITYSTAKEHOLDERS ECONOMICS STRATEGY 27     Economics | Strategy | Stakeholders | Sustainability www.newgenstrategies.net 225 Union Boulevard Suite 305 Lakewood, CO 80228 Phone: (720) 633-9514 February 5, 2020  via email    Mr. Reuben Bergsten  Utilities Director  Town of Estes Park  170 MacGregor Ave.  Estes Park, CO  80517    Subject:  Electric Cost of Service and Rate Design Study  Dear Mr. Bergsten:  NewGen Strategies & Solutions, LLC is pleased to submit the enclosed report to the Town of Estes Park  conveying the analysis, conclusions, and recommendations from the conduct of a comprehensive cost of  service and rate design study for the electric utility.  This project could not have been completed without  the assistance of the Town of Estes Park’s staff for which we are very grateful.    We appreciate the opportunity to assist you in this important project.  Please contact me if you have any  questions regarding this report.     Sincerely,   NewGen Strategies and Solutions, LLC        Joe Mancinelli  President and CEO             28      Economics | Strategy | Stakeholders | Sustainability   Table of Contents Section 1 PROJECT SUMMARY ......................................................................................... 1‐1  Introduction .................................................................................................................. 1‐1  Electric Utility Description ............................................................................................. 1‐1  Projected Energy Requirements ................................................................................... 1‐2  Usage Characteristics by Customer Class ...................................................................... 1‐2  Financial and Rate Making Tools ................................................................................... 1‐3  Financial Forecast ............................................................................................... 1‐4  Cost of Service and Rate Design Process Overview ...................................................... 1‐5  Cost of Service Results .................................................................................................. 1‐6  Rate Design .................................................................................................................... 1‐7  Section 2 REVENUE REQUIREMENT .................................................................................. 2‐1  Revenue Requirement................................................................................................... 2‐1  Section 3 COST OF SERVICE .............................................................................................. 3‐1  Functionalization of Revenue Requirement .................................................................. 3‐1  Purchased Power Function ................................................................................. 3‐1  Distribution Function .......................................................................................... 3‐1  Customer Service Function ................................................................................. 3‐2  Revenue Requirement by Function ............................................................................... 3‐2  Classification of Costs .................................................................................................... 3‐3  Allocation of Costs ......................................................................................................... 3‐4  Customer Class Allocation Factors ...................................................................... 3‐4  Cost of Service Results ........................................................................................ 3‐7  Cost of Service Results Compared to Current Revenue ................................................ 3‐9  Section 4 RATE DESIGN .................................................................................................... 4‐1  Rate Design Offerings .................................................................................................... 4‐1   Rate Design Objectives .................................................................................................. 4‐2  Electric Rate Structure ................................................................................................... 4‐3  Rate Design Results ....................................................................................................... 4‐3  Residential Service (R) ........................................................................................ 4‐3  Residential Demand Service (RD) ....................................................................... 4‐7  Residential Energy Time‐of‐Day Service (RE) ...................................................... 4‐8  Residential Energy Basic Time‐of‐Day Service (RB) ............................................ 4‐8  Small Commercial Service (C) ............................................................................. 4‐9  Small Commercial Energy Time‐of‐Day Service (CE)......................................... 4‐11  Large Commercial Service (CL) .......................................................................... 4‐12  Large Commercial Time‐of‐Day Service (CT) .................................................... 4‐14  Municipal Service (M) ....................................................................................... 4‐14  Rocky Mountain National Park Administrative Housing (AH) .......................... 4‐15  Rocky Mountain National Park Small Administrative Service (AS) ................... 4‐15  Rocky Mountain National Park Large Administrative Service (AL) ................... 4‐16  29 Table of Contents   ii   Renewable Energy Charge ................................................................................ 4‐16  Outdoor Area Lighting ....................................................................................... 4‐17  Revenue Adequacy of Proposed Electric Rates ........................................................... 4‐17  Section 5 CONCLUSIONS AND RECOMMENDATIONS ........................................................ 5‐1  Conclusions .................................................................................................................... 5‐1  Rate Recommendations ................................................................................................ 5‐1  Avoided Cost for Net Meter Customers ........................................................................ 5‐2  AMI Opt‐Out Fees .......................................................................................................... 5‐2  Other Work Performed ................................................................................................. 5‐3    List of Tables   Table 1‐1 Estimated Annual Energy Requirements ................................................................. 1‐2  Table 1‐2 2022 Summary of Projected Electric Utility Characteristics by Customer  Class .............................................................................................................................. 1‐3  Table 1‐3 Comparison of 2022 Revenues Under 2019 Rates with Cost of Service  Results .......................................................................................................................... 1‐7  Table 2‐1 Revenue Requirement Development ...................................................................... 2‐3  Table 3‐1 Revenue Requirement by Function ......................................................................... 3‐2  Table 3‐2 Functionalized Revenue Requirement ..................................................................... 3‐3  Table 3‐3 Classified Revenue Requirement ............................................................................. 3‐4  Table 3‐4 Demand Allocator Comparisons .............................................................................. 3‐5  Table 3‐5 Energy Allocator Comparisons ................................................................................. 3‐6  Table 3‐6 Unbundled Cost of Service Results by Customer Class ($000) (1) ............................. 3‐7  Table 3‐7 2022 Revenue Shortfall with No Rate Increases ...................................................... 3‐9  Table 4‐1 Retail Rate – Customer Class / Sub‐Customer Class ................................................ 4‐2  Table 4‐2 Residential Service Cost of Service, Current, and Proposed Rates .......................... 4‐4  Table 4‐3 Residential Demand Service Cost of Service, Current, and Proposed Rates ........... 4‐7  Table 4‐4 Residential Energy Time‐of‐Day Service Cost of Service, Current, and  Proposed Rates ............................................................................................................. 4‐8  Table 4‐5 Residential Energy Basic Time‐of‐Day Service Cost of Service, Current,  and Proposed Rates ...................................................................................................... 4‐8  Table 4‐6 Small Commercial Service Cost of Service, Current, and Proposed Rates ............... 4‐9  Table 4‐7 Small Commercial Energy Time‐of‐Day Service Cost of Service, Current,  and Proposed Rates .................................................................................................... 4‐11  Table 4‐8 Large Commercial Service Cost of Service, Current, and Proposed Rates ............. 4‐12  Table 4‐9 Large Commercial Time‐of‐Day Service Cost of Service, Current, and  Proposed Rates ........................................................................................................... 4‐14  Table 4‐10 Municipal Service Cost of Service, Current, and Proposed Rates ........................ 4‐15  Table 4‐11 Rocky Mountain National Park Administrative Housing Service Cost of  Service, Current, and Proposed Rates ........................................................................ 4‐15  Table 4‐12 Rocky Mountain National Park Small Administrative Service Cost of  Service, Current, and Proposed Rates ........................................................................ 4‐16  Table 4‐13 Rocky Mountain National Park Large Administrative Service Cost of  Service, Current, and Proposed Rates ........................................................................ 4‐16  Table 4‐14 Renewable Energy Charge Cost of Service, Current, and Proposed Rates .......... 4‐16  30 Table of Contents    iii  Table 4‐15 Outdoor Area Lighting Cost of Service, Current, and Proposed Rates ................ 4‐17  Table 4‐16 Revenue Requirement and Projected Rate Revenue from Proposed  Rates ........................................................................................................................... 4‐17  Table 5‐1 AMI Opt‐out Enrollment and Monthly Fees ............................................................ 5‐2    List of Figures   Figure 1‐1: Financial and Cost‐of‐Service Tools and Relationships ......................................... 1‐4  Figure 1‐2: Financial Forecast Model Development ................................................................ 1‐4  Figure 1‐3.  Cost of Service Process ......................................................................................... 1‐6  Figure 4‐1.  Residential Service Rate Comparison ................................................................... 4‐5  Figure 4‐2.  Residential Service Billing Impacts: Percent Change in Bills from 2019 to  2022 .............................................................................................................................. 4‐6  Figure 4‐3.  Residential Service Billing Impacts: Dollar Change in Bills from 2019 to  2022 .............................................................................................................................. 4‐7  Figure 4‐4.  Small Commercial Energy Service Rate Comparison ............................................ 4‐9  Figure 4‐5.  Small Commercial Energy Service Billing Impacts: Percent Change in  Bills from 2019 to 2022 .............................................................................................. 4‐10  Figure 4‐6.  Small Commercial Energy Service Billing Impacts: Dollar Change in Bills  from 2019 to 2022 ...................................................................................................... 4‐11  Figure 4‐7.  Large Commercial Service Rate Comparison ...................................................... 4‐12  Figure 4‐8.  Large Commercial Service Billing Impacts: Percent Change in Bills from  2019 to 2022 .............................................................................................................. 4‐13  Figure 4‐9.  Large Commercial Service Billing Impacts: Dollar Change in Bills from  2019 to 2022 .............................................................................................................. 4‐14    Appendix A – Histograms and Cost Curves from Selected Customer Classes Figure A‐1.  Residential Demand Rate Comparison  Figure A‐2.  Residential Demand Billing Impacts: Percent Change in Bills from 2019 to 2022  Figure A‐3.  Residential Demand Billing Impacts: Dollar Change in Bills from 2019 to 2022  Figure A‐4.  Residential Energy Time‐of‐Day Rate Comparison  Figure A‐5.  Residential Energy Time‐of‐Day Billing Impacts: Percent Change in Bills from 2019  to 2022  Figure A‐6.  Residential Energy Time‐of‐Day Billing Impacts: Dollar Change in Bills from 2019  to 2022  Figure A‐7.  Residential Basic Energy Time‐of‐Day Rate Comparison  Figure A‐8.  Residential Basic Energy Time‐of‐Day Billing Impacts: Percent Change in Bills from  2019 to 2022  Figure A‐9.  Residential Basic Energy Time‐of‐Day Billing Impacts: Dollar Change in Bills from  2019 to 2022  Figure A‐10. Small Commercial Energy Time‐of‐Day Rate Comparison  Figure A‐11. Small Commercial Energy Time‐of‐Day Billing Impacts: Percent Change in Bills  from 2019 to 2022  Figure A‐12. Small Commercial Energy Time‐of‐Day Billing Impacts: Dollar Change in Bills from  2019 to 2022  Figure A‐13. Municipal Rate Comparison  Figure A‐14. Municipal Billing Impacts: Percent Change in Bills from 2019 to 2022  Figure A‐15. Municipal Billing Impacts: Dollar Change in Bills from 2019 to 2022  31 Table of Contents   iv   Appendix B Schedule 1 – Electric Ten‐Year Financial Plan   Schedule 2 – Functional Unbundling of Test Year Revenue Requirement  Schedule 3 – Classification of Purchased Power Costs  Schedule 4 – Classification of Distribution Costs  Schedule 5 – Classification of Customer Costs  Schedule 6 – Cost of Service by Customer Class   Schedule 7 – Revenue Summary by Customer Class  Schedule 8 – Proposed Rate Schedules     32       Economics | Strategy | Stakeholders | Sustainability   Section 1 PROJECT SUMMARY Introduction In  November  2018,  the  Town  of  Estes  Park,  Colorado  (Town  or  Estes  Park)/Estes  Park  Power  and  Communication (EPPC or the Utility) hired NewGen Strategies and Solutions, LLC (NewGen) to develop a  Financial Forecast (Forecast), Cost of Service (COS) and proposed Rate Design Study analysis, collectively  the Study (Study), for their electric utility.  The Study determined the total cost of providing electric services, the cost responsibility for the various  customer classes, and the design of rates to safeguard the financial integrity of the utility.  The total cost  of providing services predominately includes operations and maintenance (O&M) expenses, debt service,  and cash capital outlays required to rebuild and modernize the Electric System (System).  This Electric Rate  Study Report (Report) discusses the process, analyses, and recommendations related to the Study.    The Town’s fiscal year (FY) is from January 1 to December 31.  Unless otherwise stated in this Report, all  data presented herein is shown in FYs.  The Study included an analysis of an estimated Test Year Revenue  Requirement (Revenue Requirement), an unbundled COS analysis based on FY 2022 (Test Year), a rate  analysis, and the development of proposed new electric rates for several customer classes.  Various policy  issues were also identified and discussed.  EPPC provided the majority of the System‐specific data utilized  for the Study.  In certain cases, where information was not ava ilable, NewGen developed estimates based  on our experience and publicly available information.  Analyses were performed in accordance with  generally accepted industry practices for municipal electric utilities.  Our report contains five sections as follows:   Section 1 – Project Summary: Provides an overview of the Study and EPPC   Section 2 – Revenue Requirement: Discusses the development of the Revenue Requirement   Section 3 – Cost of Service: Provides the COS results through functionalization, classification, and  allocation    Section 4 – Rate Design: Presents the proposed electric rates for full requirements service   Section 5 – Conclusions and Recommendations: Summarizes conclusions and recommendations  Electric Utility Description During the Test Year, EPPC is projected to serve, approximately 11,000 retail electric customers with  annual electricity sales of approximately 127 million kilowatt‐hours (kWh).  EPPC serves all customers  within the Town, as well as some customers outside the Town.  T he electricity supplied to Rocky Mountain  National Park (RMNP) is provided by the United States Bureau of Reclamation and the Town is only paid  to deliver that electricity.    33 Section 1   1‐2   Purchased Power / Transmission Estes Park is one of four owner communities of the Platte River Power Authority (Platte River).  Platte  River  provides  the  power  and  owns,  operates  and  purchases  transmission  capacity  for  its  owner  communities.  Platte River initiated wholesale rate changes, which impact the rates and rate structures  for EPPC, and are incorporated into the analysis conducted for this Study.   EPPC Distribution The EPPC distribution system consists of a total of approximately 330 circuit miles of conductor, of which  approximately 35% are underground.  The distribution system has approximately 231 miles of secondary  line, approximately 32% are underground.    Projected Energy Requirements EPPC’s electric consumption used in the Study is shown in Table 1‐1 and is based on estimates made for  the Test Year 2022.  Total consumption reflects sales to EPPC retail customers plus System losses of  approximately 4.54%.  Energy sales to retail customers were based on EPPC’s projected energy sales  during the Study period.    Table 1-1 Estimated Annual Energy Requirements Test Year Retail Sales (kWh) System Losses (kWh) Total Net Energy for Load (kWh) 2022 127,367,597 6,060,260 133,427,858 Usage Characteristics by Customer Class The  COS  analysis  examines  detailed  customer  usage  characteristics by customer class.  Table 1‐2  summarizes  these  characteristics  for  the  existing  customer  classes,  including  estimated  revenue  generated at 2019 rates in the 2022 Test Year by each customer class and the number of customers in  each customer class, according to EPPC’s electric utility statistics.       34 PROJECT SUMMARY    1‐3  Table 1-2 2022 Summary of Projected Electric Utility Characteristics by Customer Class Customer Class Rate Code(s) Retail kWh Sales(1) No. of Customers(1) Revenue at Current Rates Avg. Annual kWh Sales per Customer Avg. Annual Revenue per Customer Residential Service R/RD/RE/RB 57,610,664 8,152 $ 8,749,429 7,067 $ 1,073 Small Commercial C 28,933,187 2,357 4,347,393 12,276 1,845 Small Commercial Energy Time-of-Day CE 679,330 29 85,069 23,738 2,973 Large Commercial CL 35,687,102 113 3,695,196 316,410 32,762 Large Commercial Energy Time-of-Day CT 137,894 1 18,327 137,894 18,327 Municipal M 3,340,617 74 442,979 44,897 5,954 RMNP Administrative Housing (2) AH 9,232 4 1,738 2,308 434 RMNP Small Administrative (2) AS 269,060 22 21,154 12,230 962 RMNP Large Administrative (2) AL 700,510 6 39,490 116,752 6,582 Total 127,367,597 10,758 $ 17,400,775 11,839 $ 1,617 (1) Based on a projection from data for 2018 provided by EPPC (2) Electricity provided by the United States Bureau of Reclamation. The Town is paid to deliver the electricity. Financial and Rate Making Tools NewGen created three core financial and rate modeling tools.  These tools work together and are  integrated to help EPPC make rate and financial related decisions.  The tools help EPPC manage the  financial performance of the utility, forecast debt requirements, and rate changes needed for operations  and capital, and translate system‐wide rate changes into customer class specific rates and bill impacts.   The figure below illustrates the relationship between the tools, their recommended use, and when they  should be updated.    35 Section 1   1‐4     Figure 1-1: Financial and Cost-of-Service Tools and Relationships Financial Forecast The financial forecast model is used to optimize the mix of rate changes and debt issues to meet the  electric system financial needs, perform multiple analyses, and identify the key drivers impacting financial  performance.  The results of this analysis created the final Revenue Requirement and formed the basis  for the final recommendations for rate changes. This process is summarized in Figure 1‐2.      Figure 1-2: Financial Forecast Model Development Financial  Forecast  Cost‐of‐ Service  Rate Design  & Impacts  Recommended Use Apply system‐wide rate changes  to customer classes  Calculate customer class specific  cost of service and rate  structures   Ensure equity and alignment with  rate strategy   Forecast financial performance  and key financial metrics  Calculate debt and rate funded  capital needs  Calculate system‐wide rate  changes and scenarios  Update in conjunction with cost‐ of‐service   Update  fixed  and  variable  components  within  customer  class  Update to base or pass through  rate components Design customer class base and  pass through rates  Fixed and variable rate design  Proof of revenue adequacy  Monthly bill impacts  Update every five years  Update for major changes to  system (e.g., power supply,  new industrial customer, class  consolidation)  Update annually  Significant changes in capital  and/or changes in debt/cash  needs  When to Update  Test Year Revenue  Requirement and Rate  Revenues    EPPC Operating and Capital  Expenses, Audited Rate  Revenues  Forecast Revenue  Requirement and  Revenues    EPPC System Load,  Rates and Expense  Forecasts Adjust Use of Debt  and Rate Changes  to Cover Costs    EPPC Customer Base  Rate Changes and  Annual Debt Issues  36 PROJECT SUMMARY    1‐5    NewGen developed a ten‐year financial forecast model for EPPC to evaluate rate changes required to  meet the financial needs of the utility.  NewGen reviewed historical and budgeted operating data, capital  expenditures, and operating expenses in the development of the financial forecast.    Cost of Service and Rate Design Process Overview The COS and rate design process includes five steps as follows:  1. Determination of the Revenue Requirement – This first step examines the utility’s financial needs  and determines the amount of revenue that must be generated from rates.  For municipal utilities,  the revenue requirement is determined on a “cash basis.”  A “cash basis” analysis examines the  cash obligations of the utility such as O&M expenses, debt service, cash funded capital projects,  transfers, any required contributions to reserves, and payments to the Town.  Rates are set such  that the utility can pay its bills on an annual going‐forward basis.  In preparing our analysis of the electric rates and the development of the revenue requirement,  NewGen relied upon records of operation, customer billing data, and other detailed information  and data compiled and provided by the Town and EPPC’s management and staff.    2. Functionalization and Sub‐functionalization of Costs – The revenue requirement is then assigned  to the particular function or sub‐function of the utility.  Utilities, like Estes Park, typically have  purchased power / production, transmission, distribution, and customer services functions.  As  indicated, Platte River provides the purchased power / production and transmission functions for  EPPC.  Distribution sub‐functions may include distribution infrastructure by voltage, metering,  services, etc.  Customer sub‐functions include billing and collections, customer service, meter  reading, etc.  3. Classification of Costs – Once costs are functionalized, costs are then classified based on the  underlying nature of the costs.  Of particular importance is the determination of fixed versus  variable costs.  Fixed costs remain a financial obligation of the utility regardless of the amount of  energy used whereas variable costs fluctuate based on System energy requirements.  Further,  fixed and variable costs are associated with utility requirements to meet customer demand,  energy, and customer service needs.    4. Allocation of Costs – Once costs are classified, they are then allocated to the various customer  classes.  Allocation factors align with cost classification.  Therefore, demand‐related costs are  allocated on measures of customer class demand such as customer class contribution to the  System coincident peak (CP).  Energy allocation factors are based  on  energy  consumed  by  customers.  Customer allocation factors are based on the number of customers.  5. Rate Design – The fifth and final step is rate design, which translates COS results into rates for  each customer class.  37 Section 1   1‐6   These first four steps in the COS process are depicted in the figure below.   Figure 1-3. Cost of Service Process Cost of Service Results Section 3 of the Report describes the COS process.  The results of the COS analysis provide a detailed  assessment of the costs required to serve each of the customer classes.  These customer class costs are  unbundled into utility functions and classified into demand, energy, and customer components.  customer  class costs are compared to the projected revenues under current rates to determine if current rates are  sufficient to meet costs.  Once completed, the COS analysis is the basis for rate design.  A comparison of  the Revenue Requirement by customer class and revenues collected under 2019 tariffs is shown in Table  1‐3.       38 PROJECT SUMMARY    1‐7  Table 1-3 Comparison of 2022 Revenues Under 2019 Rates with Cost of Service Results Customer Class Revenue Requirement ($) Projected Revenues Under 2019 Rates ($) Projected Over / (Under) Recovery ($) Difference (%) Residential Service $ 9,343,420 $ 8,749,429 ($ 593,991) (6.8%) Small Commercial 4,456,635 4,347,393 (109,242) (2.5%) Small Commercial Energy Time-of-Day 81,613 85,069 3,456 4.1% Large Commercial 4,084,202 3,695,196 (389,006) (10.5%) Large Commercial Energy Time-of-Day 20,772 18,327 (2,445) (13.3%) Municipal 387,246 442,979 55,733 12.6% RMNP Administrative Housing 3,195 1,738 (1,457) (83.9%) RMNP Small Administrative 25,009 21,154 (3,855) (18.2%) RMNP Large Administrative 30,126 39,490 9,364 23.7% Total $ 18,432,217 $ 17,400,775 ($ 1,031,442) (5.9%) The COS indicates that overall projected costs exceed System rate revenues under 2019 rates by  approximately 5.9%.   Rate Design Rate design is the culmination of a COS study as the rates and charges for each customer class are designed  to equitably and fully recover the System‐wide COS and customer class revenue requirements by the end  of the rate period.  Section 4 of the Report describes proposed rate design for each cu stomer class.  EPPC’s  electric rates include the following components:   Customer Charge    Energy Charge    Demand Charge (as applicable)   Wholesale Power Cost Adjustment   Time of Use Charges (as applicable)    Renewable Rider (as applicable)  Base rates include the customer charge, energy charge, and demand charge, and are applied to the  appropriate monthly billing determinants (e.g., number of customer months, kWh consumption, etc.) to  project the new rate revenues by customer class.  These projected revenues from the proposed rates are  compared to the Revenue Requirement to ensure that rates generate sufficient revenue to recover the  Revenue Requirement.    39 Section 1   1‐8   Based on a review of the existing rate structure, it was determined that the cost recovery components  (e.g., customer, energy, and/or demand charges) were not in alignment with the COS results.  Proposed  rates in the Study were designed to move each customer class closer to its COS while evaluating the impact  of rate changes on customers’ monthly bills.  NewGen performed a detailed analysis of monthly bill  impacts associated with proposed rates on the majority of EPPC customers.  In consideration of customer  bill impacts, proposed rates, although moving closer to the customer class COS, do not precisely match  the classification of costs for each rate customer class.  The Town’s objectives for rate design, as discussed  herein, were also incorporated into the proposed rate design.  Based  on  our  analysis  of  rate  impacts  and  conversations  with  EPPC  management  and  staff,  it  was  determined that new rates would be phased in over a three‐year period.  The first rate changes would be  implemented in 2020, the second in 2021, and the third in 2022.  This implementation reduces the overall  rate impact from the proposed changes in base rates in any one year.  Additional information and analysis  for EPPC’s proposed rates are included in Section 4 of the Report.     40       Economics | Strategy | Stakeholders | Sustainability   Section 2 REVENUE REQUIREMENT As part of the Study, NewGen developed a Revenue Requirement inclusive of all of EPPC’s cash operating  and capital expenses paid for from rates.  The Revenue Requirement is based on projected Test Year  operating and financial results.  Development of the Revenue Requirement was based on projected cost  information provided by EPPC, the Town and Platte River.  The Revenue Requirement development  process is detailed in this section.   Revenue Requirement To remain financially sound, EPPC’s electric rates must produce sufficient revenues to recover the total  costs of providing electric service to their customers.  These costs imposed on the System by customers  are  commonly  referred  to  as  the  utility’s  “revenue  requirement”  and  consist  of  normal  operating  expenses,  debt  service,  capital  improvements  and  additions,  transfers  to  the  Town,  non‐operating  expenses, and reserve requirements.  These total revenue requirements are then compared to utility  revenues to evaluate the need for rate changes.  The revenue requirement acts as the foundation of a  COS study.   The  following  is  a  discussion  of  the  core  components  of  the  Revenue  Requirement  and  significant  differences from the 2019 Board adopted final budget and the Revenue Requirement (see Table 2‐1). The  Revenue  Requirement  was  developed  utilizing  EPPC’s  system  of  accounts,  then  allocated  to  each  functional element of the utility operations (purchased power/transmission, distribution, and customer).    Purchased Power Purchased power costs for EPPC consists exclusively of purchased power costs (including transmission)  from Platte River.  The Test Year cost for purchased power is based on a Platte River forecast.     Distribution Distribution includes personnel expenses, professional contracting, repair and maintenance costs, and  other costs associated with utility operations of the distribution system.  The Test Year cost for distribution  is based on the 2019 final budget inflated based on the nature of the cost.  For example, labor related  costs are increased at 2.1% per year based on the Blue Chip Economic Indicators GDP Chained Price Index.    Customer Service Customer service includes personnel expenses, professional contracting, and other costs associated with  meeting the customer needs of the utility.  The Test Year cost for customer service related costs is based  on the 2019 final budget inflated based on the nature of the cost.  Administration and General Administration  and  General  includes  administrative  management  services,  residential  /  commercial  energy efficiency expenses, franchise fees, and other costs associated with administration and general  functions of the utility.  The Test Year cost for administration and general related costs is based on the  2019 final budget inflated based on the nature of the cost.  41 Section 2   2‐2   Debt Service EPPC has existing debt associated with its Electric System and Fiber/Communications System.  The Series  2007 Bond was refinanced in 2019, and this new issue is scheduled to be fully repaid in 2039.  The Test  Year debt service is based on the debt service schedule for the new Series 2019 Bond.  General Fund Transfer The general fund transfer is approximately 10.5% of total revenue.    Change in Working Capital Change  in  working  capital  accounts  for  any  shortfalls  between  the  working  capital  balance  at  the  beginning of the year and the working capital goal for that year in order to maintain EPPC’s policy of 90  days of working capital, consistent with EPPC’s bond covenants.    Capital Capital  expenses  include  costs  associated  with  power  line  construction, fleet replacements, meter  upgrades, and other capital expenses.  The Test Year capital expenses are based on an annualized capital  need assessment, with most of the annual costs increased at 2.1% per year.  The Test Year value for these  expenses is projected to be approximately $1,747,792, of which approximately $319,612 is expected to  be funded by customer contributed capital.    Offsets to Revenue Requirement Offsets to the projected Revenue Requirement include reductions associated with investment income,  miscellaneous non‐rate revenues, and planned under‐recovery as developed by the ten‐year financial  plan, as shown in Appendix B, Schedule 1.    The planned under‐recovery is reflective of the policy decision to draw down on existing financial reserves  to fully fund capital needs of the utility while allowing rates to be increased more gradually.  The ten‐year  financial plan contemplated a drawdown of reserves but remaining above the 90‐day target.         42 REVENUE REQUIREMENT    2‐3  Table 2-1 Revenue Requirement Development Item 2019 Board Adopted Difference Test Year O&M Expenses Purchased Power $ 7,776,362 $ 364,034 $ 8,140,396 Distribution 3,748,771 594,088 4,342,859 Customer Service 442,985 35,929 478,914 Administration and General 2,304,701 167,708 2,472,409 Subtotal O&M Expense $ 14,272,819 $ 1,161,759 $ 15,434,578 Debt Service $ 449,813 $ 141,488 $ 591,300 General Fund Transfer 1,772,928 225,115 1,998,043 Change in Working Capital - 112,267 112,267 Capital Expenditures 2,292,000 (544,208) 1,747,792 Less Interest Income (78,083) 8,170 (69,913) Less Miscellaneous Revenue (708,578) 181,732 (526,846) Less Customer Contributions (300,000) (19,612) (319,612) Less Planned Under-Recovery (per Financial Plan) (307,503) (227,887) (535,391) Revenue Requirement $ 17,393,395 $ 1,038,822 $ 18,432,217     43       Economics | Strategy | Stakeholders | Sustainability   Section 3 COST OF SERVICE After determining the Revenue Requirement, a COS for each customer class is developed to determine  the specific costs to serve each customer class.  Customer class revenues are compared to customer class  Revenue Requirements to evaluate the ability of the current rates to recover costs.  NewGen analyzed the  cost to serve each customer class based on the Revenue Requirement developed in Section 2.    Once completed, the COS results indicate the degree to which existing rates recover the costs to serve  customers.  The COS results are then used to design new electric rates.  The COS analyses relied on the following key supporting data and analysis:   Revenue Requirement and revenues based on current rates;   System and customer class demand and energy requirements;   Actual and assumed customer service characteristics; and   Information obtained from customer accounts and records.  Functionalization of Revenue Requirement EPPC’s electric rates were unbundled into three functions: purchased power, distribution, and customer  service, as shown in Appendix B, Schedule 2.  The assignment of costs by function falls into two general  categories: 1) direct assignments and 2) derived allocations.  Direct assignments are costs that are readily  associated with a specific utility function and are directly assigned to that function.  For example, the  energy expense is clearly an expense solely related to purchased power, so it is directly assigned to that  function.    Derived allocators are allocation factors that are based on the sum, average, or weighted effect of  different underlying factors.  Derived allocators can be complex and should reflect the logical answer to  the following question – what underlying activities drive the cost of this item?  For example, administrative  and general expenses are associated with the O&M of all utility functions.  Thus, administrative and  general expenses are allocated to each utility function using a derived allocator.  Each of the three utility  functions is described below.   Purchased Power Function The production function consists of costs associated with purchased power and transmission services  from Platte River as well as an allocated portion of payment in lieu of taxes, franchise fees and a small  number of other expenses.  Distribution Function The distribution function consists of costs associated with operating and maintaining the distribution  portion of the electric grid and making capital investments, as necessary.  The distribution facilities deliver  power to retail customers after it has been transmitted.  This includes low voltage distribution lines,  distribution poles, underground lines, customer service connections, meters, and lighting‐related assets.    44 Section 3   3‐2   Customer Service Function The  customer  service  function  consists  of  costs  associated  with  operating  and  maintaining  the  customer‐related facilities to meet customer support needs.  This includes, but is not limited to, customer  service, billing and collection, and meter reading.    Revenue Requirement by Function The Revenue Requirement determined was “unbundled” into the three functional areas of the System –  purchased power, distribution, and customer.  The results of the functional unbundling are summarized  in Table 3‐1.   Table 3-1 Revenue Requirement by Function Item Purchased Power Distribution Customer Total O&M Expenses Purchased Power $ 8,140,396 $ - $ - $ 8,140,396 Distribution - 4,342,859 - 4,342,859 Customer - - 478,914 478,914 Administration and General 156,368 1,995,287 320,754 2,472,409 Subtotal O&M Expense $ 8,296,764 $ 6,338,146 $ 799,668 $ 15,434,578 Debt Service $ - $ 591,300 $ - $ 591,300 General Fund Transfer - 1,998,043 - 1,998,043 Change in Working Capital 2,407 97,552 12,308 112,267 Capital Expenditures - 1,370,798 376,994 1,747,792 Less Interest Income (31,360) (35,974) (2,580) (69,914) Less Miscellaneous Revenue - (20,582) (506,264) (526,846) Less Customer Contributions - (319,612) - (319,612) Less Planned Under-Recovery (per Financial Plan) - (535,391) - (535,391) Revenue Requirement $ 8,267,811 $ 9,484,280 $ 680,126 $ 18,432,217 A  comparison  of  the  relative  contribution  to  the  Revenue  Requirement  by  function,  and  average  functional rate is provided in Table 3‐2.  The average rate was derived from the total expense divided by  total projected energy sales for the Test Year period.     45 COST OF SERVICE    3‐3  Table 3-2 Functionalized Revenue Requirement Function Revenue Requirement $/kWh % of Total Purchased Power $ 9,396,018 $0.0649 45% Distribution 8,419,310 0.0745 51% Customer 340,877 0.0053 4% Revenue Requirement $ 18,156,205 $0.1447 100% The  purchased  power  function  represents  approximately  45%  of  the  Revenue  Requirement.    The  distribution function represents approximately 51% of the Revenue Requirement.  The customer function  represents approximately 4% of the Revenue Requirement.   Classification of Costs To provide a reasonable basis for the assignment of the total Revenue Requirement to each customer  class, costs for each function in the Electric System have been  analyzed and classified into four rate‐making  cost classifications, as described below.     Demand Costs – Capacity (fixed‐ or demand‐related) costs are those costs incurred to maintain a  utility system in a state of readiness to serve, enabling it to meet the total combined demands of  its customers.  Capacity costs include the portion of O&M expenses,  debt  service,  capital  expenditures, and other costs that are generally fixed and do not vary materially with the quantity  of usage or that cannot be designated specifically as a customer or variable cost.   Energy Costs – Energy, or variable costs, are costs that vary directly with energy usage, including  such items as fuel, energy‐related purchased power, and a portion of O&M expenses.   Customer Costs – Customer costs are those costs directly related to the number and type of  customers, such as customer accounting, billing, and meter related expenses.   Direct Assignment Costs – Direct assignment costs are those costs that are readily identifiable and  applicable to a particular customer or customer class.  Once the costs within each function are assigned to each service category, the demand, energy, customer,  and direct assignment component of each service is calculated.  The classification of costs functionalized  to Purchased Power are shown in Appendix B, Schedule 3.  The classification of costs functionalized to  Distribution are shown in Appendix B, Schedule 4.  The classification of costs functionalized to Customer  are shown in Appendix B, Schedule 5.    As provided in Table 3‐3, three major cost categories (demand, energy, and customer) cover the majority  of all functional costs.  This breakdown of demand, energy, customer, and direct assignment costs is later  applied to each customer class to facilitate rate design, as provided in Section 4.  46 Section 3   3‐4   Table 3-3 Classified Revenue Requirement Classification Revenue Requirement $/kWh % of Total Purchased Power Customer $ 509,556 $0.0040 3% Energy 4,964,087 0.0390 27% Demand 2,666,753 0.0209 14% PILOT, Franchise Fees and Other 127,415 0.0010 1% Subtotal $ 8,267,811 $0.0649 45% Distribution Demand $ 5,208,314 $0.0409 28% Customer 2,420,247 0.0190 13% General Fund Transfer 1,855,719 0.0146 10% Subtotal $ 9,484,280 $0.0745 51% Customer Customer $ 680,126 $0.0053 4% Subtotal $ 680,126 $0.0053 4% Revenue Requirement $ 18,432,217 $0.1447 100% In total, approximately 27% of EPPC’s total Revenue Requirement is energy‐related or variable costs.  The  remaining 73% of the Revenue Requirement is fixed in nature and classified as demand, customer, or  directly assigned to particular customer classes.   Allocation of Costs Once costs are functionalized and classified, they are then allocated to the various customer classes.   Customer Classes represent aggregations of customers that have similar customer usage characteristics  and use the System in a similar manner.   Customer Class Allocation Factors Based upon actual and assumed customer service characteristics, NewGen developed various factors for  use in allocating the adjusted Revenue Requirements to individual customer classes.  These allocation  factors  reflect  accepted  ratemaking  principles  and  were  based  upon  embedded  cost  allocation  procedures.    We have developed demand‐related, energy‐related, customer‐related, and direct assignment allocation  factors, as described below.    Demand Allocations Demand allocators are derived based on the demand requirements of individual customers and customer  classes.  Purchased Power‐related demand costs are allocated to customer classes based on the customer  class’s contribution to the System peak, or coincident peak (CP) allocators.  This is a measure of each  47 COST OF SERVICE    3‐5  customer classes’ cost responsibility associated with the infrastructure required to meet the System peak  demand.  As you move from the generator to the meter, the measure of peak demand responsibility  changes  from  a  System  perspective  (CP),  to  a  customer  class  perspective  (non‐CP),  to  a  customer  perspective  (demand  at  meter).    Demand  contributions  at  these  various points in the System are  determined based on load research, billing data provided by EPPC, and industry research and experience.   Demand allocators can be based on the one peak month during a year, multiple months (such as the four  summer months), or the 12 months of the year, depending on how the underlying costs are incurred (cost  causation).    For this Study, the Platte River Summer (Summer CP) and Non‐Summer (Non‐Summer CP) coincident  peaks  were  used  to  allocate  purchased  power‐related  summer  and non‐summer  demand  costs  respectively.  The summer season for Platte River occurs from June through September while the Non‐ Summer  season  occurs  from  October  through  May.    For  purchased  power transmission demand, a  transmission  with  ratchet  allocator  (Transmission)  was  used.    The  Transmission  allocator  was  a  combination of the EPPC 12‐month coincident peak (12CP) allocator and EPPC 1‐month coincident peak  (1CP) allocator. The 12CP allocator was used to allocate transmission costs before the ratchet, while the  1CP allocator was used to allocate the incremental transmission costs associated with the ratchet.  A Non‐coincident peak (NCP) allocator is typically used to allocate distribution costs. This is a measure of  localized peak demands rather than the System peak demand.  The distribution‐related demand costs  were allocated using a 9‐month non‐coincident peak (9NCP) for substations, overhead, and underground.   For transformers, the sum of max demands (SMD) allocator was used.  Table 3‐4 compares the various demand allocators utilized in the Study.    Table 3-4 Demand Allocator Comparisons Customer Class Summer CP Non-Summer CP Transmission 9NCP SMD Residential Service 49% 54% 51% 51% 66% Small Commercial 23% 20% 21% 21% 18% Small Commercial Energy Time-of-Day 0% 0% 0% 0% 0% Large Commercial 25% 23% 25% 24% 13% Large Commercial Energy Time-of-Day 0% 0% 0% 0% 0% Municipal 2% 2% 2% 2% 2% RMNP Administrative Housing 0% 0% 0% 0% 0% RMNP Small Administrative 0% 0% 0% 0% 0% RMNP Large Administrative 0% 0% 0% 1% 0% Total 100% 100% 100% 100% 100% Note: 0% shown in table may reflect fractions of a percent Energy Allocations Energy allocation factors are the basis for allocating costs or  expenses  classified  as  variable  or  energy‐related and are assumed to vary directly with kWh sales.  Energy‐related costs classified as variable  were wholesale energy costs and renewable energy from Platte River. Net energy for load (NEFL), or the  48 Section 3   3‐6   energy necessary to supply each customer class, is used to allocate these types of costs to individual  customer classes.  NEFL is also sometimes called adjusted metered load or energy at generation, as it  takes into consideration energy losses that occur on the transmission and distribution systems between  the power supplier delivery point and the customer’s meter.  The energy from production utilized several  different NEFL allocators.  Summer energy used a NEFL summer allocator, while non‐summer energy used  a NEFL non‐summer allocator.  The summer and non‐summer seasons were based on Platte River’s  seasons.  The renewable energy was allocated based on the NEFL allocator.   Table 3‐5 lists the energy allocation factors utilized in the Study, which incorporates the losses at the  various levels of the System.    Table 3-5 Energy Allocator Comparisons Customer Class Net Energy for Load Summer Net Energy for Load Non- Summer Net Energy for Load Residential Service 38% 49% 46% Small Commercial 25% 22% 23% Small Commercial Energy Time-of-Day 0% 1% 1% Large Commercial 33% 26% 28% Large Commercial Energy Time-of-Day 0% 0% 0% Municipal 3% 3% 3% RMNP Administrative Housing 0% 0% 0% RMNP Small Administrative 0% 0% 0% RMNP Large Administrative 0% 0% 0% Total 100% 100% 100% Note: 0% shown in table may reflect fractions of a percent Customer Allocations Customer costs are defined as those costs related to the number of customers and the type of service  required.  Included in the customer‐related costs are the costs associated with meter reading, customer  service, billing, collection, and other customer‐related activities.  The customer allocation factors were  largely based on the number of customers in each customer class.  These allocations included a weighting  factor depending on the nature and size of the customer served in each customer class.  Weighting reflects  that  servicing  certain  types  of  customers  requires  more  effort and  expenses  than  other  types  of  customers.  Weighting factors were developed based on discussions with EPPC staff, as well as applying  industry knowledge and practices.  Weighting factors derive relationships between the customer classes  and equipment or services needed to serve the customer class and the relative costs of those items.     49 COST OF SERVICE   3‐7 Cost of Service Results The unbundled COS results by customer class is shown in Table 3‐6.  See Appendix B, Schedule 6 for additional detail. Table 3-6 Unbundled Cost of Service Results by Customer Class ($000) (1) Classification Residential Small Commercial Small Commercial Energy Time-of-Day Large Commercial Large Commercial Time-of-Day Municipal Rate RMNP Admin. Housing RMNP Small Admin. RMNP Large Admin. Total Purchased Power Customer $ 349 $ 101 $ 1 $ 48 $ 0 $ 10 $ 0 $ 0 $ 0 $ 510 Energy Summer (En) 523 345 6 446 3 38 0 0 0 1,361 Energy Non-Summer (En) 1,564 704 18 847 2 83 0 0 0 3,218 Renewable Intermittent Adder 176 88 2 109 0 10 0 0 0 386 Demand Summer (D) 210 101 1 109 1 10 0 0 0 432 Demand Non-Summer (D) 386 145 3 164 0 17 0 0 0 715 Demand Transmission 771 325 7 378 2 37 0 0 0 1,519 PILOT, Franchise Fee & Other 62 28 1 33 0 3 0 0 0 127 Subtotal Production $ 4,041 $ 1,836 $ 40 $ 2,134 $ 9 $ 207 $ 0 $ 0 $ 0 $ 8,268 Distribution Demand Related Substations $ 1,120 $ 465 $ 10 $ 538 $ 2 $ 53 $ 0 $ 5 $ 12 $ 2,205 Overhead 821 341 7 394 2 39 0 3 8 1,616 Underground 462 192 4 222 1 22 0 2 5 910 Transformers 317 87 1 62 0 8 0 1 1 477 Customer Related Overhead 732 212 3 101 1 20 0 2 1 1,072 Underground 410 119 1 57 1 11 0 1 0 600 50 Section 3  3‐8  Table 3-6 Unbundled Cost of Service Results by Customer Class ($000) (1) Classification Residential Small Commercial Small Commercial Energy Time-of-Day Large Commercial Large Commercial Time-of-Day Municipal Rate RMNP Admin. Housing RMNP Small Admin. RMNP Large Admin. Total Transformers 217 63 1 30 0 6 0 1 0 318 Services 69 20 0 10 0 2 0 0 0 102 Metering 225 65 1 31 0 6 0 1 0 329 General Fund Transfer 464 923 11 441 4 0 2 9 2 1,856 Subtotal Distribution $ 4,837 $ 2,486 $ 40 $ 1,886 $ 12 $ 167 $ 3 $ 24 $ 30 $ 9,484 Customer Customer $ 465 $ 134 $ 2 $ 64 $ 1 $ 13 $ 0 $ 1 $ 0 $ 680 Subtotal Customer 465 134 2 64 1 13 0 1 0 680 Revenue Requirement $ 9,343 $ 4,457 $ 82 $ 4,084 $ 21 $ 387 $ 3 $ 25 $ 30 $ 18,432 Summarized Total Demand $ 4,087 $ 1,656 $ 34 $ 1,867 $ 8 $ 185 $ 1 $ 11 $ 26 $ 7,875 Energy 2,263 1,136 27 1,402 5 131 0 0 0 4,964 Customer 2,467 713 9 341 3 68 1 6 2 3,610 General Fund Transfer, PILOT, Franchise Fees and Other 526 951 12 474 4 3 2 9 2 1,983 Revenue Requirement $ 9,343 $ 4,457 $ 82 $ 4,084 $ 21 $ 387 $ 3 $ 25 $ 30 $ 18,432 (1) Numbers may not sum due to rounding 51 COST OF SERVICE    3‐9  Cost of Service Results Compared to Current Revenue To evaluate the ability of current rates to adequately recover the COS, NewGen estimated revenues based  on Test Year billing determinants and current rates, then compared resulting revenues to the COS for each  customer class.  The results of the comparison are shown in Table 3‐7.  Note that the Revenue  Requirement in Table 3‐7 for RMNP only includes the cost to deliver electricity.    Table 3-7 2022 Revenue Shortfall with No Rate Increases Customer Class Revenue Requirement ($) Projected Revenues Under 2019 Rates ($) Projected Over / (Under) Recovery ($) Difference (%) Residential Service $ 9,343,420 $ 8,749,429 ($ 593,991) (6.8%) Small Commercial 4,456,635 4,347,393 (109,242) (2.5%) Small Commercial Energy Time-of-Day 81,613 85,069 3,456 4.1% Large Commercial 4,084,202 3,695,196 (389,006) (10.5%) Large Commercial Energy Time-of-Day 20,772 18,327 (2,445) (13.3%) Municipal 387,246 442,979 55,733 12.6% RMNP Administrative Housing 3,195 1,738 (1,457) (83.9%) RMNP Small Administrative 25,009 21,154 (3,855) (18.2%) RMNP Large Administrative 30,126 39,490 9,364 23.7% Total $ 18,432,217 $ 17,400,775 ($ 1,031,442) (5.9%) The percentage increase / (decrease) shown in the table above provides guidance for future rate design  but does not reflect policy decisions that could impact recommended rates.  Recommendations for new  rates are presented in Section 4.        52       Economics | Strategy | Stakeholders | Sustainability   Section 4 RATE DESIGN Rate design is the culmination of a COS study where the rates a nd charges for each customer classification  are established in such a manner that the total Revenue Requirement of the Utility will be recovered in  an equitable manner consistent, to the extent reasonable and practical, with EPPC and Town policies.   Consideration was given to the proper level of recovery of fixed costs in the customer and demand  charges, as well as phasing in the proposed rates over time.    Rate Design Offerings EPPC currently offers a variety of rates to its customers, depending on the nature of the end‐use of the  electricity (e.g., residential, non‐residential) and the level of energy consumed.  Rate riders offered by  EPPC include a renewable generation option called the Renewable Energy Purchase Program (REPP).   Customers may subscribe to the REPP in 100 kWh blocks or opt to have all energy subscribed.  The results  of the Study do not suggest the need to change the current renewable rate adder of $0.0275 per kWh for  the REPP.   Table 4‐1 provides a summary of the rate customer classes and sub‐customer classes, the number of  customers in each customer class (estimated for the Test Year), the total estimated revenue generated by  each customer class / sub‐customer class for the Test Year unde r proposed rates, and comments regarding  the applicability of each customer class / sub‐customer class (see EPPC rate tariffs for specific tariff  applicability rules and regulations).  For all seasonal rate applications, EPPC’s summer season includes  billings based on meter reading in the months of May, June, July, and August.  The Non‐summer period  consists of the remaining eight month period. These seasons are different from Platte River.  53 Section 4   4‐2   Table 4-1 Retail Rate – Customer Class / Sub-Customer Class Customer Class Code Estimated Number of Customers (Test Year) Estimated Test Year Revenues ($000) Comments Residential Energy R 7,631 $ 8,027 Standard residential service Residential Demand RD 212 569 Optional rate, > 15,000 kWh/year, closed to new customers Residential Energy Time-of-Day RE 282 707 Optional rate, only energy storage for heating Residential Basic Energy Time-of-Day RB 27 49 Optional rate, open to all residential customers Total Residential 8,152 $ 9,352 Small Commercial C 2,357 $ 4,441 Non-Residential use, <= 35 kW Small Commercial Energy Time-of-Day CE 29 85 Non-Residential use, <= 35 kW, energy storage for heating Large Commercial CL 113 4,029 Non-Residential use, > 35 kW in two consecutive months Large Commercial Time-of-Day CT 1 20 Non-Residential use, > 35 kW in two consecutive months Total Commercial 2,500 $ 8,575 RMNP Administrative Housing AH 4 $ 2 Alternate power source, housing RMNP Small Administrative AS 22 21 Alternate power source, <= 35 kW RMNP Large Administrative AL 6 39 Alternate power source, > 35 kW in two consecutive months Total RMNP 32 $ 62 Municipal M 74 $ 443 Includes municipal street, park lighting, and municipal buildings Total (1) 10,758 $ 18,432 (1) Excludes outdoor lighting, revenue from which was treated as an offset to the Revenue Requirement Rate Design Objectives In general, proposed rate structures for this Study should meet the following objectives and best practices:   Rates should be equitable among customer classes and individuals within customer classes, taking  into consideration the costs incurred to serve each customer class.   Rates may take into consideration other important factors, such as competitive concerns, policies,  or the public interest.    Rates should be simple and understandable.  The foundation of rate design is COS results tempered with policy considerations important to the  community.  Specific rate design goals for EPPC include:  54 RATE DESIGN    4‐3   Based on COS results    Improved fixed cost recovery   Phase‐in rate changes to reduce undue rate impacts to customer classes (i.e., rate shock)   Move towards COS results by customer class to decrease intra‐class subsidization   Update seasonal price differentiations based on Platte River costs  One of the key rate design policy objectives was related to customer classes that were projected to be  over‐recovering the COS.  These customer classes were eventually going to need rate increases, according  to the ten‐year financial plan.  Thus, the decision was made to set rates for these customers to maintain  the current level of revenue for the customer class.  Thus, these customers would move towards COS  gradually over time.  This also lessened the need for more drastic rate adjustments for customer classes  that were projected to be under‐recovering the COS, as illustrated in Appendix B, Schedule 7.    Electric Rate Structure The proposed base electric rates include a customer charge, an energy charge, and demand charge, where  applicable.  Generally, the customer charge should be designed to recover customer‐related costs; the  energy charge should be designed to recover all applicable power production costs; and the demand  charge should be designed to recover demand‐related costs.  The customer, energy, and demand charges  are commonly referred to as “base rates”, as they exclude the rate riders, such as the renewable rate  adder or increases in the purchase power costs passed‐through to customers via the wholesale power  cost adjustment.      Customer and demand charges generally collect revenues that cover EPPC’s fixed costs.  Energy charges  may collect revenues to recover both fixed and variable costs.  For customer classes that do not have  demand charges, a large portion of fixed costs may be collected through the energy charge.    Rate Design Results Appendix B, Schedule 8 includes a summary of all proposed rates by customer class.  The proposed rates  are summarized for each customer class below.  A histogram of customer monthly billing impacts and  effective rates by load factor or consumption is included to illustrate and compare current rates, proposed  2022 rates, and COS results.  Histograms of bill impacts are based on customer usage patterns from  January 2018 to December 2018, as provided by EPPC.   Residential Service (R) The  Residential  Service  customer  class  is  available  to  all  residential  customers.    It  is  composed  of  residential customers served on a retail basis and includes a customer charge and an energy charge.  Table  4‐2 compares the COS rates, current rates, and proposed rates for the Residential Service customer class.  55 Section 4   4‐4   Table 4-2 Residential Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 25.06 22.70 23.47 24.23 25.00 Energy Charge $/kWh 0.1188 0.1095 0.1119 0.1144 0.1168 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates The COS analysis indicates that the customer charge and energy charge are currently lower than the COS.   The proposed customer and energy charges are increased annually from 2020 to 2022 in approximately  equal increments to move the customer class gradually towards COS and improve fixed cost recovery.   The wholesale power cost adjustment is zero for proposed 2020 rates and increases annually to reflect  the estimated increases in the cost of purchased power from Platte River.    Figure 4‐1 shows the relationship between customer usage and COS.  Low energy users have a higher  average COS per kWh than high energy users.  This relationship exists because each customer has a similar  fixed cost associated with infrastructure required to connect the customer to the System and meet their  peak demand requirements.  High users are able to spread these fixed costs over more energy resulting  in a lower average rate.  Increasing the Residential Service customer charge improves fixed cost recovery  and reduces subsidies between customers within the Residential Service customer class.      56 RATE DESIGN    4‐5    Figure 4-1. Residential Service Rate Comparison Bill Impacts Customer bill impacts, on a percentage basis, for all residential customers is shown in Figure 4‐2 (reflecting  the change from 2019 to 2022 rates).        57 Section 4   4‐6     Figure 4-2. Residential Service Billing Impacts: Percent Change in Bills from 2019 to 2022 Customer bill impacts, on a dollar basis, for all residential customers is shown in Figure 4‐3 (reflecting the  change from 2019 to 2022 rates).      58 RATE DESIGN    4‐7    Figure 4-3. Residential Service Billing Impacts: Dollar Change in Bills from 2019 to 2022 Residential Demand Service (RD) The Residential Demand Service customer class is an optional rate for customers that use electricity as a  primary source of heat, as well as use greater than 15,000 kWh over 12 months.  The demand charge is  only assessed in the winter season (September through April) and the energy charge switches to the  Residential Service energy charge during the summer (May through August).  This rate tariff is closed to  new customers.  Table 4‐3 compares the COS rates, current rates, and proposed rates.  Table 4-3 Residential Demand Service Cost of Service, Current, and Proposed Rates Item Unit COS 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 27.46 26.10 26.90 27.70 28.50 Energy Charge Summer (1) $/kWh 0.1126 0.1095 0.1119 0.1144 0.1168 Energy Charge Winter $/kWh 0.0365 0.0654 0.0645 0.0636 0.0627 Demand Charge $/kW 12.53 13.60 13.60 13.60 13.60 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) Equal to the Residential Service customer class energy charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates 59 Section 4   4‐8   The histograms and cost curves for the Residential Demand Service customer class can be found in  Appendix A.  Residential Energy Time-of-Day Service (RE) The Residential Energy Time‐of‐Day Service customer class is an optional rate available to all residential  customers who use energy storage equipment for space heating.  Table 4‐4 compares the COS rates,  current rates, and proposed rates.  Table 4-4 Residential Energy Time-of-Day Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 27.76 26.10 26.90 27.70 28.50 Energy Charge On-Peak $/kWh 0.1689 0.1520 0.1566 0.1612 0.1658 Energy Charge Off-Peak $/kWh 0.0928 0.0760 0.0806 0.0852 0.0898 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates The histograms and cost curves for the Residential Energy Time‐of‐Day Service customer class can be  found in Appendix A.   Residential Energy Basic Time-of-Day Service (RB) The  Residential Energy Basic Time‐of‐Day Service  customer  class is an optional rate available to all  residential customers. The energy charge for this customer class is only assessed during the winter season  (September through April).  During the summer season (May through August) the standard Residential  Service energy charge is assessed.  Table 4‐5 compares the COS rates, current rates, and proposed rates.  Table 4-5 Residential Energy Basic Time-of-Day Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 28.08 26.10 26.90 27.70 28.50 Energy Charge Summer (2) $/kWh 0.1166 0.1095 0.1119 0.1144 0.1168 Energy Charge Winter On-Peak $/kWh 0.1689 0.1345 0.1470 0.1595 0.1719 Energy Charge Winter Off-Peak $/kWh 0.0928 0.1077 0.1038 0.0998 0.0959 Wholesale Power Cost Adjustment Charge (3) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Equal to the Residential Service customer class energy charge (3) Proposed Wholesale Power Cost Adjustment Charges are estimates 60 RATE DESIGN    4‐9  The histograms and cost curves for the Residential Energy Basic Time‐of‐Day Service customer class can  be found in Appendix A.  Small Commercial Service (C) The Small Commercial Service customer class is composed of commercial users served at primary and  secondary voltages with maximum monthly usage that does not exceed 35 kW.  Table 4‐6 compares the  COS rates, current rates, and proposed rates.  Table 4-6 Small Commercial Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 25.22 33.37 33.25 33.12 33.00 Energy Charge $/kWh 0.1266 0.1140 0.1154 0.1169 0.1183 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates Figure 4‐4 shows the relationship between customer usage and COS for the Small Commercial Service  customer class.        Figure 4-4. Small Commercial Energy Service Rate Comparison 61 Section 4   4‐10   Bill Impacts Customer bill impacts for customers in this customer class are provided in Figure 4‐5 and Figure 4‐6.      Figure 4-5. Small Commercial Energy Service Billing Impacts: Percent Change in Bills from 2019 to 2022     62 RATE DESIGN    4‐11    Figure 4-6. Small Commercial Energy Service Billing Impacts: Dollar Change in Bills from 2019 to 2022 Small Commercial Energy Time-of-Day Service (CE) The Small Commercial Energy Time‐of‐Day Service customer class is an optional rate available to all small  commercial customers who use energy storage equipment for space heating with on‐peak demands that  do not exceed 35 kW.  Table 4‐7 compares the COS rates, current rates, and proposed rates.  Table 4-7 Small Commercial Energy Time-of-Day Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 25.22 36.77 36.51 36.26 36.00 Energy Charge On-Peak $/kWh 0.1353 0.1615 0.1526 0.1438 0.1349 Energy Charge Off-Peak $/kWh 0.0876 0.0708 0.0763 0.0818 0.0872 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates The histograms and cost curves for the Small Commercial Energy Time‐of‐Day  Service customer class can  be found in Appendix A.  63 Section 4   4‐12   Large Commercial Service (CL) The Large Commercial Service customer class is available for commercial customers with demands more  than 35 kW for two consecutive months. Table 4‐8 compares the COS, current rates, and proposed rates.  Table 4-8 Large Commercial Service Cost of Service, Current, and Proposed Rates Item Unit COS 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 252.23 45.23 45.49 45.74 46.00 Energy Charge $/kWh 0.0547 0.0625 0.0633 0.0640 0.0648 Demand Charge $/kW 19.55 14.80 15.87 16.93 18.00 Wholesale Power Cost Adjustment Charge (1) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) Proposed Wholesale Power Cost Adjustment Charges are estimates Figure 4‐7 shows the relationship between customer usage and average COS.  There is a wide range of  load factors with a significant number of customers clustered between 20% and 50%.  Load factor is a  measure of efficiency and is the relationship between monthly demand and monthly energy usage.  Higher  load factor reflects a more efficient use of the System. The average monthly demand was approximately  61 kW.  Note: the load factor percentages reflected in the figure represent the high end of the 10% range  (i.e., the count of customers shown at 100% load factor represents the customers with load factor  between 90% and 100%).      Figure 4-7. Large Commercial Service Rate Comparison 64 RATE DESIGN    4‐13  Bill Impacts Customer bill impacts for customers in this customer class are provided in Figure 4‐8 and Figure 4‐9.           Figure 4-8. Large Commercial Service Billing Impacts: Percent Change in Bills from 2019 to 2022     65 Section 4   4‐14     Figure 4-9. Large Commercial Service Billing Impacts: Dollar Change in Bills from 2019 to 2022 Large Commercial Time-of-Day Service (CT) The Large Commercial Time‐of‐Day Service customer class is available for commercial customers with  demands more than 35 kW for two consecutive months.  Table 4‐9 compares the COS rates, current rates,  and proposed rates.  Table 4-9 Large Commercial Time-of-Day Service Cost of Service, Current, and Proposed Rates Item Unit COS 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 252.23 53.18 53.79 54.39 55.00 Energy Charge On-Peak $/kWh 0.0774 0.0820 0.0848 0.0876 0.0904 Energy Charge Off-Peak $/kWh 0.0365 0.0445 0.0461 0.0478 0.0495 Demand Charge $/kW 19.49 17.45 18.30 19.15 20.00 Wholesale Power Cost Adjustment Charge (1) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) Proposed Wholesale Power Cost Adjustment Charges are estimates Municipal Service (M) The  Municipal  Service  customer  class  is  available  for  municipal  street,  park  lighting,  and  municipal  buildings. Table 4‐10 compares the COS rates, current rates, and proposed rates.  0% 2% 4% 6% 8% 10% 12% 14% 16% 18% 20%($500)($464)($429)($393)($357)($321)($286)($250)($214)($179)($143)($107)($71)($36)$0$36$71$107$143$179$214$250$286$321$357$393$429$464$500PERCENT OF CUSTOMERSCHANGE IN MONTHLY BILL ($/MONTH) 66 RATE DESIGN    4‐15  Table 4-10 Municipal Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 75.67 0.00 9.00 18.00 27.00 Energy Charge $/kWh 0.0929 0.1171 0.1149 0.1128 0.1106 Wholesale Power Cost Adjustment Charge (2) $/kWh 0.0028 0.0035 0.0000 0.0014 0.0028 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge (2) Proposed Wholesale Power Cost Adjustment Charges are estimates The Municipal Service rate structure changes significantly with the introduction of a customer charge.   This aligns the Municipal Service customer class  with the other retail customers.  The histograms and cost  curves for the Municipal Service customer class can be found in Appendix A.  Rocky Mountain National Park Administrative Housing (AH) The Rocky Mountain National Park Administrative Housing Service customer class is available for Rocky  Mountain National Park service administrative single housing accounts.   There are no rate changes  proposed for this customer class.  Table 4‐11 compares the COS rates, current rates, and proposed rates.   Note that this customer class has no wholesale power cost adjustment charge since the power from Platte  River is paid for directly by the U.S. Bureau of Reclamation.      Table 4-11 Rocky Mountain National Park Administrative Housing Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 21.65 22.70 22.70 22.70 22.70 Energy Charge $/kWh 0.2323 0.0690 0.0690 0.0690 0.0690 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge Rocky Mountain National Park Small Administrative Service (AS) The Rocky Mountain National Park Small Administrative Service customer class is available for Rocky  Mountain National Park service administrative accounts with maximum demand equal to or less than 35  kW.  There are no rate changes proposed for this customer class.  Table 4‐12 compares the COS rates,  current rates, and proposed rates.  Note that this customer class has no wholesale power cost adjustment  charge since the power from Platte River is paid for directly by the U.S. Bureau of Reclamation.   67 Section 4   4‐16   Table 4-12 Rocky Mountain National Park Small Administrative Service Cost of Service, Current, and Proposed Rates Item Unit COS (1) 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 21.65 33.37 33.37 33.37 33.37 Energy Charge $/kWh 0.0715 0.0456 0.0456 0.0456 0.0456 (1) The fixed demand-related costs are shown in the energy COS because this customer class does not have a demand charge Rocky Mountain National Park Large Administrative Service (AL) The Rocky Mountain National Park Large Administrative Service customer class is available for Rocky  Mountain National Park service administrative accounts with maximum demand greater than 35 kW.   There are no rate changes proposed for this customer class.  Table 4‐13 compares the COS rates, current  rates, and proposed rates.  Note that this customer class has no wholesale power cost adjustment charge  since the power from Platte River is paid for directly by the U.S. Bureau of Reclamation.    Table 4-13 Rocky Mountain National Park Large Administrative Service Cost of Service, Current, and Proposed Rates Item Unit COS 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 21.65 45.23 45.23 45.23 45.23 Energy Charge $/kWh 0.0000 0.0185 0.0185 0.0185 0.0185 Demand Charge $/kW 15.33 12.50 12.50 12.50 12.50 Renewable Energy Charge The renewable energy charge is an optional charge added to all otherwise applicable energy charges,  including  the  wholesale  power  cost  adjustment  charge,  for  customers  that  would  like  to  support  renewable generation.  It is available to all customer classes and customers may subscribe in 100 kWh  blocks or opt to have all energy subscribed.  Currently residential, residential energy time‐of‐day, small  commercial, and municipal customer classes contain renewable energy subscribers.  There are no rate  changes proposed for this rate.  Table 4‐14 compares the current rates, the COS rates, and the proposed  rates.    Table 4-14 Renewable Energy Charge Cost of Service, Current, and Proposed Rates Item Unit COS 2022 Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Subscribed Customers $/kWh 0.0254 0.0275 0.0275 0.0275 0.0275 68 RATE DESIGN    4‐17  Outdoor Area Lighting The Outdoor Area Lighting customer class is available for outdoor private lighting and is a flat monthly  rate per fixture.  In this analysis, outdoor lighting revenue was treated as an offset to the Revenue  Requirement and the expenses for outdoor lighting were not segregated from other expenses. There are  no rate changes proposed for this rate.  Table 4‐15 compares the current rates, the COS rates, and the  proposed rates.     Table 4-15 Outdoor Area Lighting Cost of Service, Current, and Proposed Rates Item Unit Current 2019 Proposed 2020 Proposed 2021 Proposed 2022 Customer Charge $/Month 36.49 36.49 36.49 36.49 Revenue Adequacy of Proposed Electric Rates The rates presented  in this section have been designed to recover revenues equal to the Revenue  Requirement in the final year of the rate plan and to incorporate the rate strategies enclosed herein.   Rates were designed based on forecasted billing information provided and utilizing information from the  2018 billing data.  To the extent actual billing determinants vary from projections, actual revenues may  vary  from  the  expected  revenues  as  presented  herein.    Table  4‐16  shows  the  projected  Revenue  Requirement and the projected revenue from proposed 2022 rates.    Table 4-16 Revenue Requirement and Projected Rate Revenue from Proposed Rates Customer Class Revenue Requirement 2022 Projected Revenue Over/(Under) Recovery Residential Service $ 9,343,420 $ 9,351,732 $ 8,312 Small Commercial 4,456,635 4,441,023 (15,612) Small Commercial Energy Time-of-Day 81,613 85,069 3,456 Large Commercial 4,084,202 4,028,609 (55,592) Large Commercial Energy Time-of-Day 20,772 20,423 (349) Municipal 387,246 442,979 55,733 RMNP Administrative Housing 3,195 1,738 (1,457) RMNP Small Administrative 25,009 21,154 (3,855) RMNP Large Administrative 30,126 39,490 9,364 Total System $ 18,432,217 $ 18,432,217 $ 0   69       Economics | Strategy | Stakeholders | Sustainability   Section 5 CONCLUSIONS AND RECOMMENDATIONS In reliance upon the data received by EPPC, the Town, and Platte River, and the analyses described herein,  we conclude and recommend the following.  Conclusions  Revenue Requirement   Based on our development of the Revenue Requirement, current and projected costs exceed  current rates.  On a System‐wide basis, current rate revenues require a 5.9% increase.   Cost of Service   The rates for several customer classes are below their COS, while some are currently above  their COS.  However, the customer classes that are currently above their COS are projected to  eventually need rate increases according to the ten‐year financial plan.     Rate Design   EPPC’s rates require modification to better align with the COS and policy objectives of the  Town.     Although not reflected in the proposed rates in Section 4, the Town could also consider  eliminating the Residential Demand Service customer class, which is currently closed to new  customers.  If these roughly 200 customers were moved to the regular Residential Service  customer class, the Town is projected to collect approximately the same revenue annually  from these customers.  Eliminating the Residential Demand Service customer class would  simplify the overall rate tariff as well as residential rate options and ease the administrative  burden on EPPC.    Rate Recommendations Based on our conclusions, and supporting analyses, NewGen recommends the following:   The Town should adopt rates that reduce subsidization among customer classes.  The majority of  EPPC’s rate structure should be modified to improve fixed cost recovery in a gradual manner.     The Town should adopt the rate plan as proposed in this Report.     EPPC should continue to perform a comprehensive COS study every two to three years, or when  aligned with a major change, such as significant changes in projected price for purchased power, a  new large industrial customer, or significant change in System operations.   If EPPC is going to allow customers to opt‐out of an AMI capable meter a one‐time enrollment fee  of $75 and a monthly fee of $20 should be charged to defray the costs of accommodating these  customers (as discussed below).   70 Section 5   5‐2   Avoided Cost for Net Meter Customers Customers with on‐site renewable generation (e.g., solar panels) may qualify to be paid for energy  generated, in excess of what the customer uses, annually at what is referred to as the avoided cost.  The  avoided cost is determined by the blended cost per kWh for energy supplied by Platte River, less $0.01  per kWh for administrative costs.  The costs for EPPC administering this program are likely more than  $0.01 per kWh, but only subtracting $0.01 per kWh allows for a generous interpretation of the avoided  cost.    AMI Opt-Out Fees As automated metering infrastructure (AMI) or advanced meters become  more  commonplace  with  utilities, many customers are becoming more comfortable and aware of the technology.  However, utilities  still face customers who wish to opt out of having an advanced meter on their home.  EPPC should  consider  fees  for  customers  who  choose  to  opt  out  of  the  advanced  meter  and  AMI  system,  thus  requesting a digital meter without radio transmitting capability that requires manual meter reading and  related customer billing support.   Several utilities have implemented an initial cost to install the non‐AMI capable meter, or an “enrollment  fee”, related to potential increased cost for the non‐AMI meter.  Additional monthly fees are typically  assessed related to a meter reader’s time, transportation to read the meter, and the cost to upload the  meter read to the customer billing system.  Secondary research summarized in Table 5‐1 shows one‐time  enrollment fees as well as monthly charges to recover the ongoing costs of manual meter reading and  customer data.  Secondary research also suggests less than 0.5% of customers will opt‐out of an advanced  meter.    Table 5-1 AMI Opt-out Enrollment and Monthly Fees Utility / Jurisdiction Enrollment Fee (One-time) Monthly Fee Austin Energy (Texas) $75 $10 AEP Texas Central $105 - $214 (1) $19 AEP Texas North $105 - $257 (1) $36 CenterPoint $204 (2) $33 Oncor $191 - $564 (1) $27 California $75 $10 Maryland $75 $11 - $17 Keys Energy (Florida) $90 $15 Lafayette Utilities System (Louisiana) Unknown $12.20 United Power None $19.83 (1) Fees based on existing meter remaining, new analog meter installed, and AMI with disabled communications. (2) CenterPoint charges a minimum of $204, plus the incremental difference in the cost between a standard meter and the advanced meter functionality. 71 CONCLUSIONS AND RECOMMENDATIONS    5‐3  Based on this secondary research, NewGen recommends that, if the Town is going to allow customers to  opt‐out of an AMI capable meter, a one‐time enrollment fee of $75 and a monthly fee of $20 should be  charged to defray the costs of accommodating these customers.  Other Work Performed For other work performed by EPPC, such as meter replacements or line extensions, the developer or  customer must pay for work performed as required to meet their needs and EPPC’s standards.  Payment  must be made before the work is scheduled.  The amount of payment will be estimated based on the cost  of labor, materials, equipment, and overhead.              72       Economics | Strategy | Stakeholders | Sustainability   Appendix A HISTOGRAMS AND COST CURVES 73       Economics | Strategy | Stakeholders | Sustainability   Appendix A HISTOGRAMS AND COST CURVES   Figure A-1. Residential Demand Rate Comparison 74 Appendix A   A‐2     Figure A-2. Residential Demand Billing Impacts: Percent Change in Bills from 2019 to 2022   Figure A-3. Residential Demand Billing Impacts: Dollar Change in Bills from 2019 to 2022 75 HISTOGRAMS AND COST CURVES    A‐3    Figure A-4. Residential Energy Time-of-Day Rate Comparison       Figure A-5. Residential Energy Time-of-Day Billing Impacts: Percent Change in Bills from 2019 to 2022 76 Appendix A   A‐4     Figure A-6. Residential Energy Time-of-Day Billing Impacts: Dollar Change in Bills from 2019 to 2022     Figure A-7. Residential Basic Energy Time-of-Day Rate Comparison 77 HISTOGRAMS AND COST CURVES    A‐5    Figure A-8. Residential Basic Energy Time-of-Day Billing Impacts: Percent Change in Bills from 2019 to 2022   Figure A-9. Residential Basic Energy Time-of-Day Billing Impacts: Dollar Change in Bills from 2019 to 2022 78 Appendix A   A‐6       Figure A-10. Small Commercial Energy Time-of-Day Rate Comparison       Figure A-11. Small Commercial Energy Time-of-Day Impacts: Percent Change in Bills from 2019 to 2022 79 HISTOGRAMS AND COST CURVES    A‐7      Figure A-12. Small Commercial Energy Time-of-Day Billing Impacts: Dollar Change in Bills from 2019 to 2022   Figure A-13. Municipal Rate Comparison 80 Appendix A   A‐8       Figure A-14. Municipal Billing Impacts: Percent Change in Bills from 2019 to 2022   Figure A-15. Municipal Billing Impacts: Dollar Change in Bills from 2019 to 2022 81       Economics | Strategy | Stakeholders | Sustainability   Appendix B SCHEDULES 82 Estes Park Power and CommunicationsSchedule 1Electric Ten‐Year Financial Plan ABCDEFGHIJKLMNOProjectedLine No.Account Descriptions2016 2017 2018 Budget2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 20291 Operating Revenues2 Rate Revenue14,550,689   15,004,484  16,018,524  17,268,39517,648,03118,035,91318,432,21718,922,62719,404,708  19,908,01320,425,93120,960,76821,513,96322,091,7973 Intergovernmental153,652          1,031,202    24,252         ‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              4 Investment Income78,448           87,206          68,000         78,083        75,766        73,508        69,913        66,384        63,771         59,673        54,035        48,724        45,881        45,546        5 Miscellaneous Revenue 367,446          1,101,099    977,836       708,578      526,217      526,528      526,846      527,232      527,613        528,010      528,419      528,840      529,275      529,729      6Total Operating Revenue15,150,235   17,223,991  17,088,612  18,055,05618,250,01518,635,94919,028,97719,516,24319,996,093  20,495,69621,008,38521,538,33222,089,11922,667,0727 Operating Expenses8 Source of Supply7,161,617      7,350,123    7,544,166     7,776,362  7,788,528  7,964,397  8,140,396  8,318,487  8,491,035    8,687,898  8,883,260  9,083,938  9,278,903  9,502,184  9 Distribution 3,104,575      3,658,860    4,152,418     3,748,771  3,935,086  4,132,138  4,342,859  4,453,972  4,568,254    4,685,808  4,806,739  4,931,156  5,059,171  5,190,902  10 Customer Accounts 384,020         445,111        501,036       442,985      454,980      466,776      478,914      491,405      504,261        517,493      531,114      545,137      559,575      574,441      11 Administration/General2,460,229      2,460,966    2,644,817     2,304,701  2,360,904  2,415,963  2,472,409  2,530,280  2,589,616    2,650,459  2,712,851  2,776,835  2,842,458  2,909,767  12 Transfers Out ‐                 ‐                ‐               ‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              13Total Operating Expenses13,110,441   13,915,060  14,842,437  14,272,81914,539,49814,979,27515,434,57815,794,14416,153,167  16,541,65816,933,96517,337,06617,740,10718,177,29314Balance Available for Debt Service2,039,794      3,308,931    2,246,175    3,782,237    3,710,518    3,656,674    3,594,398    3,722,099    3,842,926    3,954,037    4,074,420    4,201,266    4,349,012    4,489,779    15 Debt Service (cash basis)16 Existing/Refinanced Debt‐                 ‐                ‐                449,813      580,128      596,900      591,300      596,300      595,050        597,800      594,300      594,600      184,450      183,950      17 New Debt ‐                 ‐                ‐               ‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              18Total Debt Service: Cash Basis‐                 ‐                ‐                449,813      580,128      596,900      591,300      596,300      595,050        597,800      594,300      594,600      184,450      183,950      19Debt Service Coverage Ratio NA NA NA 8.46.46.1 6.1 6.2 6.5 6.6 6.9 7.1 23.6 24.420 Other Income (Expenditures)21 Transfers In711,942         365,703        ‐               ‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              22 General Fund Transfer(1,391,740)     (1,646,929)    (1,731,233)    (1,772,928)  (1,916,252) (1,956,775) (1,998,043) (2,049,206) (2,099,590)   (2,152,048) (2,205,880) (2,261,525) (2,319,357) (2,380,043) 23 Reserve Fund Adjustments‐                 ‐                ‐               ‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              24 Change in Working Capital‐                 ‐                ‐               ‐               (65,756)      (108,438)    (112,267)    (88,660)      (88,526)        (95,793)      (96,733)      (99,395)      (99,380)      (107,799)    25 Gain (Loss) on Sale of Assets(91,430)          ‐                ‐                125,000      ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              26Total Other Income (Expenditures)(771,228)        (1,281,226)   (1,731,233)   (1,647,928) (1,982,008) (2,065,213) (2,110,309) (2,137,866) (2,188,116)   (2,247,841) (2,302,613) (2,360,920) (2,418,737) (2,487,842) 27Balance Available for Retained Earnings & Capital1,268,566     2,027,705    514,942         1,684,497    1,148,382    994,561        892,789        987,933         1,059,761    1,108,397    1,177,507    1,245,746    1,745,824    1,817,987    28 Capital Expenditures29 Uses‐CIP and Recurring Capital Expenses2,292,000  1,676,634  1,711,843  1,747,792  1,685,721  1,721,121    2,124,414  2,169,026  2,214,576  2,261,082  2,308,565  30 Sources‐Contributed Capital 300,000      306,600      313,039      319,612      326,324      333,177        340,174      347,317      354,611      362,058      369,661      31 Sources ‐ Contruction Fund‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              32 Sources ‐ Cash Available1,992,000  1,370,034  1,398,805  1,428,180  1,359,397  1,387,944    1,784,240  1,821,709  1,859,965  1,899,024  1,938,903  33 Flow of Funds34Cash In Excess of the Minimum Requirement35 Cash Beginning of Year4,442,774  4,135,271  3,913,619  3,509,375  2,973,984  2,602,521    2,274,338  1,598,495  954,293      340,075      186,875      HistoricalProjectedPrepared by NewGen Strategies and Solutions Page 1 of 2DRAFT83 Estes Park Power and CommunicationsSchedule 1Electric Ten‐Year Financial Plan ABCDEFGHIJKLMNOProjectedLine No.Account Descriptions2016 2017 2018 Budget2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029HistoricalProjected36 Deposits‐ Operations1,684,497  1,148,382  994,561      892,789      987,933      1,059,761    1,108,397  1,177,507  1,245,746  1,745,824  1,817,987  37 Electric loan to Broadband (2,500,000) ‐               ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              38 Broadband loan repayment2,500,000  ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              39 Withdrawals ‐ Capital Plan(1,992,000) (1,370,034) (1,398,805) (1,428,180) (1,359,397) (1,387,944)   (1,784,240) (1,821,709) (1,859,965) (1,899,024) (1,938,903) 40Cash In Excess of the Minimum Requirement Balance (EOY)4,135,271  3,913,619  3,509,375  2,973,984  2,602,521  2,274,338    1,598,495  954,293      340,075      186,875      65,959        41 Days of Cash on Hand (Cash,FC,WC)196             187             174             159             149              140              124             110             96                93                90                42 Working Capital Reserve43 Days of O&M Reserve90                90                90                90                90                 90                 90                90                90                90                90                44 WC BOY3,519,325  3,519,325  3,585,082  3,693,520  3,805,786  3,894,447    3,982,973  4,078,765  4,175,498  4,274,893  4,374,273  45 Deposits/Withdrawals ‐               65,756        108,438      112,267      88,660        88,526         95,793        96,733        99,395        99,380        107,799      46Working Capital Balance3,519,325  3,585,082  3,693,520  3,805,786  3,894,447  3,982,973    4,078,765  4,175,498  4,274,893  4,374,273  4,482,072  47 WC Goal 3,519,325  3,585,082  3,693,520  3,805,786  3,894,447  3,982,973    4,078,765  4,175,498  4,274,893  4,374,273  4,482,072  48 Days of Working Capital 90                90                90                90                90                 90                 90                90                90                90                90                49 Interest Income50Reserve Fund Average Year Balance‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              51 Interest on FundsShort Term Interest‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              52Cash Available Average Year Balance4,289,022  4,024,445  3,711,497  3,241,680  2,788,253  2,438,430    1,936,416  1,276,394  647,184      263,475      126,417      53 Interest on Funds Short Term Interest 42,890        40,244        37,115        32,417        27,883        24,384         19,364        12,764        6,472          2,635          1,264          54Working Capital Cash Average Year Balance3,519,325  3,552,203  3,639,301  3,749,653  3,850,117  3,938,710    4,030,869  4,127,132  4,225,196  4,324,583  4,428,173  55 Interest on Funds Short Term Interest 35,193        35,522        36,393        37,497        38,501        39,387         40,309        41,271        42,252        43,246        44,282        56Other Fund Balance57 Other Fund BalanceInflation‐GDP‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              58 Interest on FundsShort Term Interest‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              59Other Fund Balance60 Other Fund BalanceInflation‐GDP‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              61 Interest on FundsShort Term Interest‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              62Total Interest Income78,083        75,766        73,508        69,913        66,384        63,771         59,673        54,035        48,724        45,881        45,546        63 Key Performance Indicators2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 202964 DSC Ratio8.4 6.4 6.1 6.1 6.2 6.5 6.6 6.9 7.1 23.6 24.465 Cash Available Balance ($) 4,135,271  3,913,619  3,509,375  2,973,984  2,602,521  2,274,338    1,598,495  954,293      340,075      186,875      65,959        66 Construction Fund‐              ‐              ‐              ‐              ‐               ‐               ‐              ‐              ‐              ‐              ‐              67 Capital Plan ($)2,292,000  1,676,634  1,711,843  1,747,792  1,685,721  1,721,121    2,124,414  2,169,026  2,214,576  2,261,082  2,308,565  68 Days of Working Capital 90                90                90                90                90                 90                 90                90                90                90                90                69Rate Changes70 Electric71 Overall System Revenue/kWh Increase Required1.96% 1.96% 1.96% 2.32% 2.32% 2.32% 2.32% 2.32% 2.32% 2.32%Prepared by NewGen Strategies and Solutions Page 2 of 2DRAFT84 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total1Operation and Maintenance Expense2Purchased Power3502‐6100‐520.28‐08 Purchased Power Supply8,140,396            8,140,396 Purchased Power8,140,3960 0 8,140,3964502‐6100‐520.28‐18 Wind Power‐                             0 Purchased Power00 005502‐6100‐520.28‐19 Wheeling Chgs‐FR Hydro‐                             0 Purchased Power00 006Total Purchased Power8,140,39608,140,3968,140,3960 0 8,140,3967TOTAL PURCHASED POWER8,140,39608,140,3968,140,3960 0 8,140,3968Distribution9502‐6301‐540.11‐01 Supervisors37,531                   37,531 Distribution 0 37,531 0 37,53110502‐6301‐540.11‐02 Regular Staff1,734,043            1,734,043 Distribution0 1,734,043 0 1,734,04311502‐6301‐540.11‐03 Seasonal Staff‐                             0 Distribution00 0012502‐6301‐540.11‐04 Staff Overtime191,767               191,767 Distribution0 191,767 0 191,76713502‐6301‐540.11‐05 Seasonal Overtime‐                             0 Distribution00 0014Total Personal Services/Salaries 1,963,341             ‐                           1,963,341                       ‐                                     1,963,341        ‐                    1,963,341        15502‐6301‐540.13‐01 Cell Phone17,205                  17,205 Distribution0 17,205 0 17,20516502‐6301‐540.13‐03 Vehicle Allowance‐                             0 Distribution00 0017Total Additional Compensation17,205017,2050 17,205 0 17,20518502‐6301‐540.14‐11 Medical Insurance386,351               386,351 Distribution0 386,351 0 386,35119502‐6301‐540.14‐12 Life Insurance6,208                    6,208 Distribution0 6,208 0 6,20820502‐6301‐540.14‐14 Employee Assistance Prog1,297                    1,297 Distribution0 1,297 0 1,29721502‐6301‐540.14‐15 Dental Insurance26,177                  26,177 Distribution0 26,177 0 26,17722502‐6301‐540.14‐16 Vision Insurance6,225                    6,225 Distribution0 6,225 0 6,22523502‐6301‐540.14‐17 MASA2,139                    2,139 Distribution0 2,139 0 2,13924502‐6301‐540.14‐18 Telephone Doc1,037                    1,037 Distribution0 1,037 0 1,03725502‐6301‐540.14‐21 Taxes/FICA‐Medicare146,224               146,224 Distribution0 146,224 0 146,22426502‐6301‐540.14‐31 Retirement/ICMA 401(A)‐                             0 Distribution00 0027502‐6301‐540.14‐32 Retirement/PERA284,304               284,304 Distribution0 284,304 0 284,30428502‐6301‐540.14‐41 Workers' Compensation24,744                   24,744 Distribution 0 24,744 0 24,74429502‐6301‐540.14‐90 Pension Benefit Expense‐                             0 Distribution00 0030502‐6301‐540.14‐99 Salary Capital Contra Act‐                             0 Distribution00 0031Total Employer Benefits884,7060884,7060 884,706 0 884,70632502‐6301‐540.21‐01 Property‐                             0 Distribution00 0033502‐6301‐540.21‐02 Liability17,981                  17,981 Distribution0 17,981 0 17,98134502‐6301‐540.21‐50 Unemployment‐                             0 Distribution00 00Prepared by NewGen Strategies and Solutions Page 1 of 11DRAFT85 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total35Total Insurance Premiums17,981                  ‐                          17,981                            ‐                                     17,981             ‐                    17,981              36502‐6301‐540.22‐02 Engineering31,961                  31,961 Distribution0 31,961 0 31,96137502‐6301‐540.22‐13 Contract/Skilled Services5,327                    5,327 Distribution0 5,327 0 5,32738502‐6301‐540.22‐14 Lab Testing8,523                    8,523 Distribution0 8,523 0 8,52339502‐6301‐540.22‐24 GIS138,499               138,499 Distribution0 138,499 0 138,49940502‐6301‐540.22‐26 Insurance Calims28,338                  28,338 Distribution0 28,338 0 28,33841502‐6301‐540.22‐30 Land Use Fees3,196                    3,196 Distribution0 3,196 0 3,19642502‐6301‐540.22‐98 Other7,307                    7,307 Distribution0 7,307 0 7,30743Total Prof. Services/Fees223,152               ‐                          223,152                          ‐                                     223,152          ‐                    223,152            44502‐6301‐540.24‐02 Real Property2,557                    2,557 Distribution0 2,557 0 2,55745Total Rentals2,557                    02,5570 2,557 0 2,55746502‐6301‐540.25‐01 Maintenance Contracts55,399                  55,399 Distribution0 55,399 0 55,39947502‐6301‐540.25‐02 Buildings10,654                  10,654 Distribution0 10,654 0 10,65448502‐6301‐540.25‐05 Machinery/Tools3,729                    3,729 Distribution0 3,729 0 3,72949502‐6301‐540.25‐06 Meters‐                             0 Distribution00 0050502‐6301‐540.25‐07 Transformer10,654                  10,654 Distribution0 10,654 0 10,65451502‐6301‐540.25‐08 Laboratory‐                              0 Distribution 0 0 0 052502‐6301‐540.25‐30 Street Lights53,269                  53,269 Distribution0 53,269 0 53,26953502‐6301‐540.25‐31 Substation181,114               181,114 Distribution0 181,114 0 181,11454502‐6301‐540.25‐32 Power Line Maintenance639,225               639,225 Distribution0 639,225 0 639,22555502‐6301‐540.25‐33 Inactive Underground Main‐                             0 Distribution00 0056502‐6301‐540.25‐34 Customer Service Lines‐                              0 Distribution 0 0 0 057502‐6301‐540.25‐98 Other Equipment/Machinery1,598                    1,598 Distribution0 1,598 0 1,59858Total Repair and Maintenance955,6410955,6410 955,641 0 955,64159502‐6301‐540.26‐01 Office Supplies746                       746 Distribution0 746 074660502‐6301‐540.26‐04 Freight/Shipping1,065                    1,065 Distribution0 1,065 0 1,06561502‐6301‐540.26‐05 Janitorial533                        533 Distribution 0 533 0 53362502‐6301‐540.26‐06 Small Tools15,981                  15,981 Distribution0 15,981 0 15,98163502‐6301‐540.26‐07 Small Hardware5,327                    5,327 Distribution0 5,327 0 5,32764502‐6301‐540.26‐19 Traffic Control10,654                  10,654 Distribution0 10,654 0 10,65465502‐6301‐540.26‐20 Electrical5,327                    5,327 Distribution0 5,327 0 5,32766502‐6301‐540.26‐33 Data Processing Equipment10,654                  10,654 Distribution0 10,654 0 10,65467502‐6301‐540.26‐34 Meters37,288                  37,288 Distribution0 37,288 0 37,28868502‐6301‐540.26‐48 Shop Equipment4,261                    4,261 Distribution0 4,261 0 4,26169502‐6301‐540.26‐55 Street Lights31,961                  31,961 Distribution0 31,961 0 31,961Prepared by NewGen Strategies and Solutions Page 2 of 11DRAFT86 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total70502‐6301‐540.26‐57 Overhead Lines‐                              0 Distribution 0 0 0 071Total Materials and Supplies123,7970123,7970 123,797 0 123,79772502‐6301‐540.27‐01 Personal Safety Equipment58,596                   58,596 Distribution 0 58,596 0 58,59673502‐6301‐540.27‐03 Vehicle Allowance‐                             0 Distribution00 0074502‐6301‐540.27‐04 Education/Training95,884                  95,884 Distribution0 95,884 0 95,88475502‐6301‐540.27‐06 Employee Recognition‐                             0 Distribution00 0076502‐6301‐540.27‐07 Mileage Reimbursement‐                             0 Distribution00 0077502‐6301‐540.27‐21 Employee Recruitment‐                             0 Distribution00 0078Total Job Performance Expenses 154,4790154,4790 154,479 0 154,47979502‐6301‐540.29‐90 Short/Over Inventory Acct‐                             0 Distribution00 0080502‐6301‐540.29‐95 Depreciation‐                              0 Distribution 0 0 0 081502‐6301‐540.29‐97 Accumulated Pant‐                              0 Distribution 0 0 0 082Total Other Current Expenses00000 0083TOTAL DISTRIBUTION4,342,85904,342,8590 4,342,859 0 4,342,85984Customer ServicesCurrent Expenditures85502‐6401‐550.11‐01 Supervisors71,737                   71,737 Customer 0 0 71,737 71,73786502‐6401‐550.11‐02 Regular Staff146,163               146,163Customer00 146,163 146,16387502‐6401‐550.11‐03 Seasonal Staff‐                             0Customer00 0088502‐6401‐550.11‐04 Staff Overtime13,850                  13,850Customer00 13,850 13,85089502‐6401‐550.11‐05 Seasonal Overtime80                          80Customer00 808090Total Personal Service/Salaries231,8300231,83000 231,830 231,83091502‐6401‐550.13‐01 Cell Phone419                       419Customer00 41941992502‐6401‐550.13‐03 Vehicle Allowance‐                             0Customer00 0093Total Additional Compensation419                       ‐                          419                                  ‐                                    ‐                         419             419                    94502‐6401‐550.14‐11 Medical Insurance55,635                  55,635Customer00 55,635 55,63595502‐6401‐550.14‐12 Life Insurance908                       908Customer00 90890896502‐6401‐550.14‐14 Employee Assistance Prog230                       230Customer00 23023097502‐6401‐550.14‐15 Dental Insurance3,987                    3,987Customer00 3,987 3,98798502‐6401‐550.14‐16 Vision Insurance1,027                    1,027Customer00 1,027 1,02799502‐6401‐550.14‐17 MASA416                       416Customer00 416416100502‐6401‐550.14‐18 Telephone Doc202                       202Customer00 202202101502‐6401‐550.14‐21 Taxes/FICA‐Medicare18,870                  18,870Customer00 18,870 18,870Prepared by NewGen Strategies and Solutions Page 3 of 11DRAFT87 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total102502‐6401‐550.14‐31 Retirement/ICMA 401(A)‐                             0Customer00 00103502‐6401‐550.14‐32 Retirement/PERA31,762                  31,762Customer00 31,762 31,762104502‐6401‐550.14‐41 Workers' Compensation763                       763Customer00 763763105502‐6401‐550.14‐90 Pension Benefit Expense‐                             0Customer00 00106502‐6401‐550.14‐99 Salary Capital Contra Act‐                             0Customer00 00107Total Employer Benefits113,799               ‐                          113,799                          ‐                                    ‐                         113,799     113,799            108502‐6401‐550.21‐02 Liability1,681                    1,681Customer00 1,681 1,681109502‐6401‐550.21‐50 Unemployment‐                             0Customer00 00110Total Insurance Premiums1,681                    ‐                          1,681                              ‐                                    ‐                         1,681          1,681                111502‐6401‐550.22‐09 Info Technology Services‐                             0Customer00 00112502‐6401‐550.22‐10 Bank Fees533                       533Customer00 533533113502‐6401‐550.22‐13 Contract/Skilled Services‐                             0Customer00 00114502‐6401‐550.22‐26 Insurance Claims‐                             0Customer00 00115502‐6401‐550.22‐98 Other1,233                    1,233Customer00 1,233 1,233116Total Prof. Services/Fees1,76501,76500 1,765 1,765117502‐6401‐550.23‐01 Publication Fees‐                             0Customer00 00118Total Publishing‐                             ‐                          ‐                                       ‐                                    ‐                        ‐                   ‐                         119502‐6401‐550.24‐01 Equipment1,278                    1,278Customer00 1,278 1,278120502‐6401‐550.24‐03 Lease4,800                    4,800Customer00 4,800 4,800121Total Rentals6,078                    ‐                          6,078                              ‐                                    ‐                         6,078          6,078                122502‐6401‐550.25‐01 Maintenance Contracts8,789                    8,789Customer00 8,789 8,789123502‐6401‐550.25‐03 Furniture/Fixtures‐                              0 Customer 0 0 0 0124502‐6401‐550.25‐98 Other Equipment/Machinery533                       533Customer00 533533125Total Repair and Maintenance9,322                     ‐                           9,322                               ‐                                     ‐                         9,322          9,322                126502‐6401‐550.26‐01 Office Supplies3,729                     3,729 Customer 0 0 3,729 3,729127502‐6401‐550.26‐02 Postage42,517                   42,517 Customer 0 0 42,517 42,517128502‐6401‐550.26‐03 Printing Forms27,840                  27,840Customer00 27,840 27,840129502‐6401‐550.26‐04 Freight/Shipping799                       799Customer00 799799130502‐6401‐550.26‐17 Catering/Spec Circumstanc799                       799Customer00 799799131502‐6401‐550.26‐23 Furniture/Fixtures2,131                    2,131Customer00 2,131 2,131132502‐6401‐550.26‐32 Data Processing Software3,018                    3,018Customer00 3,018 3,018133502‐6401‐550.26‐33 Data Processing Equipment2,131                    2,131Customer00 2,131 2,131134502‐6401‐550.26‐42 Office Equipment799                        799 Customer 0 0 799 799Prepared by NewGen Strategies and Solutions Page 4 of 11DRAFT88 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total135502‐6401‐550.26‐46 Communication Equipment‐                             0Customer00 00136Total Materials and Supplies83,763                  ‐                          83,763                            ‐                                    ‐                         83,763        83,763              137502‐6401‐550.27‐04 Education/Training13,317                  13,317Customer00 13,317 13,317138502‐6401‐550.27‐05 Member Dues/Subscriptions533                       533Customer00 533533139502‐6401‐550.27‐06 Employee Recognition266                       266Customer00 266266140502‐6401‐550.27‐07 Mileage Reimbursement160                       160Customer00 160160141502‐6401‐550.27‐21 Employee Recruitment‐                             0Customer00 00142Total Job Performance Expenses14,276                  ‐                          14,276                            ‐                                    ‐                         14,276        14,276              143502‐6401‐550.29‐07 Uncollectible Accounts15,981                  15,981Customer00 15,981 15,981144502‐6401‐550.29‐25 Promotion‐                             0Customer00 00145502‐6401‐550.29‐31 Uncollected Taxes‐                             0Customer00 00146Total Other Current Expenses15,981                  ‐                          15,981                            ‐                                    ‐                         15,981        15,981              147Total Current Expenditures478,914               ‐                          478,914                          ‐                                    ‐                         478,914     478,914            Administration/General148502‐6501‐560.11‐01 Supervisors172,182               172,182 Total Labor W/O A&G0 153,998 18,184 172,182149502‐6501‐560.11‐02 Regular Staff429,569               429,569 Total Labor W/O A&G0 384,202 45,366 429,569150502‐6501‐560.11‐03 Seasonal Staff‐                             0 Total Labor W/O A&G00 00151502‐6501‐560.11‐04 Staff Overtime26,634                  26,634 Total Labor W/O A&G0 23,822 2,813 26,634152Total Personal Service/Salaries628,3850628,3850 562,022 66,363 628,385153502‐6501‐560.13‐01 Cell Phone2,918                    2,918 Total Labor W/O A&G0 2,610 308 2,918154502‐6501‐560.13‐03 Vehicle Allowance‐                             0 Total Labor W/O A&G00 00155Total Additional Compensation2,918                    ‐                          2,918                              ‐                                     2,610               308             2,918                156502‐6501‐560.14‐11 Medical Insurance81,835                  81,835 Total Labor W/O A&G0 73,192 8,642 81,835157502‐6501‐560.14‐12 Life Insurance1,817                    1,817 Total Labor W/O A&G0 1,625 192 1,817158502‐6501‐560.14‐14 Employee Assistance Prog461                       461 Total Labor W/O A&G0 413 49461159502‐6501‐560.14‐15 Dental Insurance7,639                    7,639 Total Labor W/O A&G0 6,832 807 7,639160502‐6501‐560.14‐16 Vision Insurance2,138                    2,138 Total Labor W/O A&G0 1,912 226 2,138161502‐6501‐560.14‐17 MASA833                       833 Total Labor W/O A&G0 745 88833162502‐6501‐560.14‐18 Telephone Doc404                       404 Total Labor W/O A&G0 361 43404163502‐6501‐560.14‐21 Taxes/FICA‐Medicare51,147                  51,147 Total Labor W/O A&G0 45,746 5,402 51,147164502‐6501‐560.14‐31 Retirement/ICMA 401(A)6,164                    6,164 Total Labor W/O A&G0 5,513 651 6,164165502‐6501‐560.14‐32 Retirement/PERA78,563                  78,563 Total Labor W/O A&G0 70,266 8,297 78,563166502‐6501‐560.14‐35 Retirement/ F.P.P.A‐                              0 Total Labor W/O A&G 0 0 0 0Prepared by NewGen Strategies and Solutions Page 5 of 11DRAFT89 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total167502‐6501‐560.14‐41 Workers' Compensation3,277                    3,277 Total Labor W/O A&G0 2,931 346 3,277168502‐6501‐560.14‐90 Pension Benefit Expense‐                             0 Total Labor W/O A&G00 00169502‐6501‐560.14‐99 Salary Capital Contra Act‐                             0 Total Labor W/O A&G00 00170Total Employer Benefits234,278               ‐                          234,278                          ‐                                     209,537          24,742        234,278            171502‐6501‐560.21‐01 Property34,397                  34,397 Total Gross Plant0 34,397 0 34,397172502‐6501‐560.21‐02 Liability9,493                    9,493 Total Gross Plant0 9,493 0 9,493173Total Insurance Premiums43,891                  ‐                          43,891                            ‐                                     43,891             ‐                    43,891              174502‐6501‐560.22‐01 Auditing24,504                  24,504RevReq10,991 12,608 904 24,504175502‐6501‐560.22‐02 Engineering15,981                  15,981 Distribution0 15,981 0 15,981176502‐6501‐560.22‐06 Medical2,267                    2,267 Total Labor W/O A&G0 2,028 239 2,267177502‐6501‐560.22‐07 Recording Fees266                       266 Distribution0 266 0266178502‐6501‐560.22‐08 Legal26,634                  26,634 Distribution0 26,634 0 26,634179502‐6501‐560.22‐09 Info Technology Services129,996               129,996 Total Labor W/O A&G0 116,267 13,729 129,996180502‐6501‐560.22‐10 Bank Fees2,663                     2,663 O&M W/O Fuel PP 57 2,314 292 2,663181502‐6501‐560.22‐24 GIS42,615                  42,615 Distribution0 42,615 0 42,615182502‐6501‐560.22‐33 Data Processing‐                             0NA00 00183502‐6501‐560.22‐89 Utility Financial Studies‐                             0NA00 00184502‐6501‐560.22‐98 Other64,789                  64,789 Distribution0 64,789 0 64,789185Total Prof. Services/Fees309,7150309,71511,048 283,502 15,164 309,715186502‐6501‐560.23‐01 Publication Fees7,458                    7,458 Total Labor W/O A&G0 6,670 788 7,458187Total Publishing7,458                    ‐                          7,458                              ‐                                     6,670               788             7,458                188502‐6501‐560.24‐01 Equipment‐                             0NA00 00189502‐6501‐560.24‐02 Real Property95,884                  95,884 Distribution0 95,884 0 95,884190502‐6501‐560.24‐03 Lease‐                             0NA00 00191Total Rentals95,884                  ‐                          95,884                            ‐                                     95,884             ‐                    95,884              192502‐6501‐560.25‐01 Maintenance Contracts99,108                  99,108 Total Gross Plant0 99,108 0 99,108193502‐6501‐560.25‐02 Buildings1,065                    1,065 Total Gross Plant0 1,065 0 1,065194502‐6501‐560.25‐03 Furniture/Fixtures1,065                    1,065 Total Gross Plant0 1,065 0 1,065195502‐6501‐560.25‐04 Vehcile Equipment53,269                  53,269 Total Labor W/O A&G0 47,643 5,626 53,269196502‐6501‐560.25‐05 Machinery/Tools533                       533 Distribution0 533 0533197502‐6501‐560.25‐09 Vehicle Repairs‐Fleet Shp138,499               138,499 Total Labor W/O A&G0 123,872 14,627 138,499198502‐6501‐560.25‐44 Future Vehicle Purchase‐                             0NA00 00199502‐6501‐560.25‐98 Other Equipment/Machinery533                       533 Distribution0 533 0533200Total Repair and Maintenance294,071               ‐                          294,071                          ‐                                     273,819          20,252        294,071            Prepared by NewGen Strategies and Solutions Page 6 of 11DRAFT90 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total201502‐6501‐560.26‐01 Office Supplies21,307                  21,307 Total Labor W/O A&G0 19,057 2,250 21,307202502‐6501‐560.26‐02 Postage8,523                    8,523 Total Labor W/O A&G0 7,623 900 8,523203502‐6501‐560.26‐03 Printing Forms1,065                    1,065 Total Labor W/O A&G0 953 113 1,065204502‐6501‐560.26‐06 Small Tools533                       533 Total Labor W/O A&G0 476 56533205502‐6501‐560.26‐13 Medical2,663                    2,663 Total Labor W/O A&G0 2,382 281 2,663206502‐6501‐560.26‐14 Laboratory‐                              0 NA 0 0 0 0207502‐6501‐560.26‐15 Exhibit/Display138,499               138,499Customer00 138,499 138,499208502‐6501‐560.26‐17 Catering/Spec Circumstanc4,261                    4,261 Total Labor W/O A&G0 3,811 450 4,261209502‐6501‐560.26‐23 Furniture/Fixtures5,327                    5,327 Total Labor W/O A&G0 4,764 563 5,327210502‐6501‐560.26‐25 Energy Efficiency106,537               106,537 Total Labor W/O A&G0 95,286 11,251 106,537211502‐6501‐560.26‐32 Data Processing Software21,307                  21,307 Total Labor W/O A&G0 19,057 2,250 21,307212502‐6501‐560.26‐33 Data Processing Equipment10,654                  10,654 Total Labor W/O A&G0 9,529 1,125 10,654213502‐6501‐560.26‐39 Fuel & Oil53,269                   53,269 Total Labor W/O A&G 0 47,643 5,626 53,269214502‐6501‐560.26‐42 Office Equipment3,196                    3,196 Total Labor W/O A&G0 2,859 338 3,196215502‐6501‐560.26‐43 Heavy Equipment2,131                    2,131 Total Labor W/O A&G0 1,906 225 2,131216502‐6501‐560.26‐46 Communication Equipment21,307                  21,307 Total Labor W/O A&G0 19,057 2,250 21,307217Total Materials and Supplies400,581               ‐                          400,581                          ‐                                     234,404          166,177     400,581            218502‐6501‐560.27‐02 Uniform Allowance2,131                    2,131 Total Labor W/O A&G0 1,906 225 2,131219502‐6501‐560.27‐03 Vehicle Allowance‐                             0NA00 00220502‐6501‐560.27‐04 Education/Training12,784                  12,784 Total Labor W/O A&G0 11,434 1,350 12,784221502‐6501‐560.27‐05 Member Dues/Subscriptions13,850                  13,850 Total Labor W/O A&G0 12,387 1,463 13,850222502‐6501‐560.27‐06 Employee Recognition3,729                    3,729 Total Labor W/O A&G0 3,335 394 3,729223502‐6501‐560.27‐07 Mileage Reimbursement533                       533 Total Labor W/O A&G0 476 56533224502‐6501‐560.27‐10 Meal Reimbursement‐Emerg.2,131                    2,131 Total Labor W/O A&G0 1,906 225 2,131225502‐6501‐560.27‐21 Employee Recruitment‐                             0NA00 00226Total Job Performance Expenses35,157                  ‐                          35,157                            ‐                                     31,444             3,713          35,157              227502‐6501‐560.28‐01 Telephone8,523                    8,523 Total Labor W/O A&G0 7,623 900 8,523228502‐6501‐560.28‐02 Natural Gas9,588                    9,588 Total Labor W/O A&G0 8,576 1,013 9,588229502‐6501‐560.28‐03 Electrical Energy56,465                  56,465 Total Labor W/O A&G0 50,502 5,963 56,465230502‐6501‐560.28‐04 Water4,794                    4,794 Total Labor W/O A&G0 4,288 506 4,794231502‐6501‐560.28‐05 Sewer1,598                    1,598 Total Labor W/O A&G0 1,429 169 1,598232502‐6501‐560.28‐06 Trash Disposal13,850                  13,850 Total Labor W/O A&G0 12,387 1,463 13,850233Total Utility Expenditures94,818                  ‐                          94,818                            ‐                                     84,805             10,014        94,818              234502‐6501‐560.29‐06 Interest on Deposits1,278                    1,278Customer00 1,278 1,278235502‐6501‐560.29‐08 Payment In Lieu Of Taxes10,603                   10,603 RevReq 4,756 5,456 391 10,603Prepared by NewGen Strategies and Solutions Page 7 of 11DRAFT91 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total236502‐6501‐560.29‐09 PUC Gross Receipt Taxes17,046                  17,046RevReq7,646 8,771 629 17,046237502‐6501‐560.29‐10 Franchise Fees296,327               296,327RevReq132,918 152,475 10,934 296,327238502‐6501‐560.91‐28 Housing‐                             0NA00 00239Total Other Current Expenses325,254               ‐                          325,254                          145,320                       166,701          13,233        325,254            240Total Administration/General2,472,409            ‐                          2,472,409                      156,368                       1,995,287       320,754     2,472,409        241TOTAL CUSTOMER SERVICE2,951,323            ‐                          2,951,323                      156,368                       1,995,287       799,668     2,951,323        242Total O&M Expense 15,434,578 0 15,434,578 8,296,764 6,338,146 799,668 15,434,578243Total O&M Expense Excluding Purchased Power & Depr.7,294,182 0 7,294,182 156,368 6,338,146 799,668 7,294,182244Debt Service:245502‐6700‐470.22‐10 Bank Fees‐                             0NA00 00246502‐6700‐470.29‐67 Amort Exp/Bond Issue Cost‐                             0NA00 00247502‐6700‐470.41‐01 Principal on Bonds400,000               400,000 Total Net Plant0 400,000 0 400,000248502‐6700‐470.41‐02 Interest on Bonds191,300               191,300 Total Net Plant0 191,300 0 191,300249502‐6700‐470.41‐05 Principal/Capital Lease‐                             0NA00 00250502‐6700‐470.41‐06 Interest/Capital Lease‐                             0NA00 00251Total Debt Service591,300 0 591,300 0 591,300 0 591,300252Other Funds253502‐6600‐491.90‐01 General1,998,043            1,998,043 Distribution0 1,998,043 0 1,998,043254502‐6600‐491.90‐04 Community Reinvestment‐                             0NA00 00255502‐6600‐491.90‐06 Medical Insurance‐                             0NA00 00256502‐6600‐491.90‐07 Museum‐                             0NA00 00257502‐6600‐491.90‐29 Fire Service Fund‐                             0NA00 00258502‐6600‐491.90‐35 Vehicle Replacement‐                             0NA00 00259502‐6600‐491.92‐31 Urban Renewal Authority‐                              0 NA 0 0 0 0260Total Other Funds1,998,043 0 1,998,043 0 1,998,043 0 1,998,043261Change in Working Capital112,267 112,267 O&M W/O Fuel PP 2,407 97,552 12,308 112,267262Capital Paid from Current Earnings263502‐7001‐580.32‐22 Building Remodeling‐                        0NA00 00264502‐7001‐580.33‐30 Station Equipment‐                        0NA00 00265502‐7001‐580.33‐31 Furniture/Fixtures‐                        0NA00 00Prepared by NewGen Strategies and Solutions Page 8 of 11DRAFT92 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total266502‐7001‐580.33‐32 Office Equipment‐                        0NA00 00267502‐7001‐580.33‐33 Data Processing Equipment‐                        0NA00 00268502‐7001‐580.33‐34 Meters106,537               106,537 Distribution0 106,537 0 106,537269502‐7001‐580.33‐35 Transformers159,806               159,806 Distribution0 159,806 0 159,806270502‐7001‐580.33‐36 Communication Equipment170,460               170,460 Total Labor0 152,458 18,002 170,460271502‐7001‐580.33‐37 Laboratory Equipment‐                        0NA00 00272502‐7001‐580.33‐38 Shop Equipment‐                        0NA00 00273502‐7001‐580.33‐39 Stores Equipment‐                        0NA00 00274502‐7001‐580.33‐41 Tools26,634                  26,634 Distribution0 26,634 0 26,634275502‐7001‐580.33‐98 Other Equipment172,591               172,591 Distribution0 172,591 0 172,591276502‐7001‐580.34‐42 Trucks372,881               372,881 Total Labor0 333,502 39,380 372,881277502‐7001‐580.34‐98 Other Machinery/Equipment‐                        0NA00 00278502‐7001‐580.35‐55 Street Lights21,307                  21,307 Distribution0 21,307 0 21,307279502‐7001‐580.35‐56 Poles/Towers/Fixtures‐                        0NA00 00280502‐7001‐580.35‐57 Power Line Construction312,732               312,732 Distribution0 312,732 0 312,732281502‐7001‐580.35‐58 Inactive Underground‐                        0NA00 00282502‐7001‐580.35‐59 Customer Service Lines319,612                319,612 Customer 0 0 319,612 319,612283502‐7001‐580.35‐62 UT System Master Plan‐                        0NA00 00284502‐7001‐580.35‐66 Fiber Optic Install‐                        0NA00 00285502‐7001‐580.37‐01 Software Development85,230                  85,230 Distribution0 85,230 0 85,230286Total Capital 1,747,792 0 1,747,792 0 1,370,798 376,994 1,747,792287Subtotal Revenue Requirement 19,883,980 0 19,883,980 8,299,171 10,395,839 1,188,970 19,883,980288Less Other Income289Additional Heater656                       656Customer00 656656290Customer Contribution319,612319,612 Distribution0 319,612 0 319,612291Investment Income69,91369,913RevReq31,360 35,974 2,580 69,913292Info Technology Services00Customer00 00293Pole Rental9,0009,000 Distribution0 9,000 0 9,000294Vehicle Work Orders00Customer00 00295Field Work Orders400,000400,000Customer00 400,000 400,000296Development Fees00Customer00 00297Meter Reading40,00040,000Customer00 40,000 40,000298Buildings00Customer00 00299Other50,00050,000Customer00 50,000 50,000300Fiberoptic Lease00Customer00 00301Special Initial Reads13,00013,000Customer00 13,000 13,000302Outdoor Area Lights9,552                     9,552 Distribution 0 9,552 0 9,552Prepared by NewGen Strategies and Solutions Page 9 of 11DRAFT93 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total303Surge Arrestor895                       895 Distribution0 895 0895304Write Off2,608                    2,608Customer00 2,608 2,608305Electric Metering1,135                    1,135 Distribution0 1,135 0 1,135306Total Miscellaneous Revenue916,3720916,37231,360 376,168 508,844 916,372307Total Other Income916,372 0 916,372 31,360 376,168 508,844 916,372308Forecasted Under‐Recovery (per Financial Plan)535,391535,391 Distribution0 535,391 0 535,391309Total O&M Expense15,434,578 0 15,434,578 8,296,764 6,338,146 799,668 15,434,578310Debt Service591,300 0 591,300 0 591,300 0 591,300311Total Other Funds1,998,043 0 1,998,043 0 1,998,043 0 1,998,043312Change in Working Capital112,267 0 112,267 2,407 97,552 12,308 112,267313Capital Paid from Current Earnings1,747,792 0 1,747,792 0 1,370,798 376,994 1,747,792314Less Other Income916,372 0 916,372 31,360 376,168 508,844 916,372315Less Planned Under‐Recovery (per Financial Plan)535,391 0 535,391 0 535,391 0 535,391316Total Revenue Requirement18,432,217018,432,2178,267,811 9,484,280 680,126 18,432,217317ALLOCATION FACTORS318Direct Assignment Allocators319100 1320Purchased Power FunctionPurchased Power100%0% 0% 100%321010 1322Distribution FunctionDistribution 0% 100% 0% 100%323001 1324Customer FunctionCustomer 0% 0% 100% 100%325Derived Allocations326100 1327Purchased Power AllocationPurchased Power Allocation100%0% 0% 100%3288,267,811 9,484,280 680,126 18,432,217329Total Revenue RequirementRevReq 45% 51% 4% 100%330010 1331Total CapitalTotal Capital 0% 100% 0% 100%332010 1333Total DebtTotal Debt 0% 100% 0% 100%Prepared by NewGen Strategies and Solutions Page 10 of 11DRAFT94 Estes Park Power and CommunicationsSchedule 2Functional Unbundling of Test Year Revenue RequirementABCDEFGHIJLine No. Account Account Description Test Year 2022 Adjustments Adjusted Test Year Allocation Factor Purchased PowerDistribution Customer Total3340 2,525,363 298,193 2,823,555335Total Labor (Includes Cust. Billing xfer)Total Labor0% 89% 11% 100%336Purchased Power00337Transmission0338Distribution1,963,341 1,963,341339Customer Service231,830 231,830340Subtotal0 1,963,341 231,830 2,195,171341Total Labor Without A&GTotal Labor W/O A&G0% 89% 11% 100%3428,296,764 6,338,146 799,668 15,434,578343Total O&MO&M 54% 41% 5% 100%344156,368 6,338,146 799,668 7,294,182345Total O&M without the Purchased Power cost from PRPAO&M W/O Fuel PP2% 87% 11% 100%3460 16,110,397 0 16,110,397347Total Net PlantTotal Net Plant 0% 100% 0% 100%Prepared by NewGen Strategies and Solutions Page 11 of 11DRAFT95 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total1Operation and Maintenance Ex2Purchased Power3502‐6100‐520.28‐08Purchased Power Supply8,140,396           PP509,5560 1,360,770 3,217,7080 385,609 432,250 715,416 1,519,087 0 8,140,3964502‐6100‐520.28‐18Wind Power‐                           NA000000000 005502‐6100‐520.28‐19Wheeling Chgs‐FR Hydro‐                           NA000000000 006Total Purchased Power8,140,396           509,556     ‐                        1,360,770        3,217,708            ‐                      385,609            432,250              715,416        1,519,087          ‐                  8,140,396     7TOTAL PURCHASED POWER8,140,396           509,556     ‐                        1,360,770        3,217,708            ‐                      385,609            432,250              715,416        1,519,087          ‐                  8,140,3968Distribution9502‐6301‐540.11‐01Supervisors‐                           NA000000000 0010502‐6301‐540.11‐02Regular Staff‐                           NA000000000 0011502‐6301‐540.11‐03Seasonal Staff‐                            NA 0 0 0 0 0 0 0 0 0 0 012502‐6301‐540.11‐04Staff Overtime‐                            NA 0 0 0 0 0 0 0 0 0 0 013502‐6301‐540.11‐05Seasonal Overtime‐                           NA000000000 0014Total Personal Services/Salaries0000000000 0015502‐6301‐540.13‐01Cell Phone‐                           NA000000000 0016502‐6301‐540.13‐03Vehicle Allowance‐                           NA000000000 0017Total Additional Compensation‐                           NA000000000 0018502‐6301‐540.14‐11Medical Insurance‐                           NA000000000 0019502‐6301‐540.14‐12Life Insurance‐                           NA000000000 0020502‐6301‐540.14‐14Employee Assistance Prog‐                            NA 0 0 0 0 0 0 0 0 0 0 021502‐6301‐540.14‐15Dental Insurance‐                           NA000000000 0022502‐6301‐540.14‐16Vision Insurance‐                           NA000000000 0023502‐6301‐540.14‐17MASA‐                           NA000000000 0024502‐6301‐540.14‐18Telephone Doc‐                           NA000000000 0025502‐6301‐540.14‐21Taxes/FICA‐Medicare‐                           NA000000000 0026502‐6301‐540.14‐31Retirement/ICMA 401(A)‐                           NA000000000 0027502‐6301‐540.14‐32Retirement/PERA‐                           NA000000000 0028502‐6301‐540.14‐41Workers' Compensation‐                           NA000000000 0029502‐6301‐540.14‐90Pension Benefit Expense‐                           NA000000000 0030502‐6301‐540.14‐99Salary Capital Contra Act‐                           NA000000000 0031Total Employer Benefits0000000000 0032502‐6301‐540.21‐01Property0NA000000000 0033502‐6301‐540.21‐02Liability0NA000000000 0034502‐6301‐540.21‐50Unemployment0NA000000000 0035Total Insurance Premiums‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     36502‐6301‐540.22‐02Engineering‐                           NA000000000 0037502‐6301‐540.22‐13Contract/Skilled Services‐                           NA000000000 0038502‐6301‐540.22‐14Lab Testing‐                           NA000000000 0039502‐6301‐540.22‐24GIS‐                           NA000000000 0040502‐6301‐540.22‐26Insurance Calims‐                           NA000000000 0041502‐6301‐540.22‐30Land Use Fees‐                           NA000000000 0042502‐6301‐540.22‐98Other‐                           NA000000000 0043Total Prof. Services/Fees‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     44502‐6301‐540.24‐02Real Property‐                           NA000000000 0045Total Rentals‐                           000000000 00Prepared by NewGen Strategies and Solutions Page 1 of 8DRAFT96 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total46502‐6301‐540.25‐01Maintenance Contracts‐                           NA000000000 0047502‐6301‐540.25‐02Buildings‐                           NA000000000 0048502‐6301‐540.25‐05Machinery/Tools‐                           NA000000000 0049502‐6301‐540.25‐06Meters‐                           NA000000000 0050502‐6301‐540.25‐07Transformer‐                           NA000000000 0051502‐6301‐540.25‐08Laboratory‐                           NA000000000 0052502‐6301‐540.25‐30Street Lights‐                           NA000000000 0053502‐6301‐540.25‐31Substation‐                           NA000000000 0054502‐6301‐540.25‐32Power Line Maintenance‐                           NA000000000 0055502‐6301‐540.25‐33Inactive Underground Main‐                           NA000000000 0056502‐6301‐540.25‐34Customer Service Lines‐                           NA000000000 0057502‐6301‐540.25‐98Other Equipment/Machinery‐                           NA000000000 0058Total Repair and Maintenance0000000000 0059502‐6301‐540.26‐01Office Supplies‐                            NA 0 0 0 0 0 0 0 0 0 0 060502‐6301‐540.26‐04Freight/Shipping‐                           NA000000000 0061502‐6301‐540.26‐05Janitorial‐                           NA000000000 0062502‐6301‐540.26‐06Small Tools‐                           NA000000000 0063502‐6301‐540.26‐07Small Hardware‐                           NA000000000 0064502‐6301‐540.26‐19Traffic Control‐                           NA000000000 0065502‐6301‐540.26‐20Electrical‐                           NA000000000 0066502‐6301‐540.26‐33Data Processing Equipment‐                           NA000000000 0067502‐6301‐540.26‐34Meters‐                           NA000000000 0068502‐6301‐540.26‐48Shop Equipment‐                           NA000000000 0069502‐6301‐540.26‐55Street Lights‐                           NA000000000 0070502‐6301‐540.26‐57Overhead Lines‐                           NA000000000 00Total Materials and Supplies071502‐6301‐540.27‐01Personal Safety Equipment‐                           NA000000000 0072502‐6301‐540.27‐03Vehicle Allowance‐                           NA000000000 0073502‐6301‐540.27‐04Education/Training‐                            NA 0 0 0 0 0 0 0 0 0 0 074502‐6301‐540.27‐06Employee Recognition‐                           NA000000000 0075502‐6301‐540.27‐07Mileage Reimbursement‐                           NA000000000 0076502‐6301‐540.27‐21Employee Recruitment‐                           NA000000000 0077Total Job Performance Expenses0000000000 0078502‐6301‐540.29‐90Short/Over Inventory Acct‐                           NA000000000 0079502‐6301‐540.29‐95Depreciation‐                           NA000000000 0080502‐6301‐540.29‐97Accumulated Pant‐                           NA000000000 00Total Other Current Expenses081TOTAL DISTRIBUTION0NA000000000 0082Customer ServicesCurrent Expenditures83502‐6401‐550.11‐01Supervisors‐                           NA000000000 0084502‐6401‐550.11‐02Regular Staff‐                           NA000000000 0085502‐6401‐550.11‐03Seasonal Staff‐                            NA 0 0 0 0 0 0 0 0 0 0 086502‐6401‐550.11‐04Staff Overtime‐                            NA 0 0 0 0 0 0 0 0 0 0 087502‐6401‐550.11‐05Seasonal Overtime‐                           NA000000000 0088Total Personal Service/Salaries‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     Prepared by NewGen Strategies and Solutions Page 2 of 8DRAFT97 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total89502‐6401‐550.13‐01Cell Phone‐                           NA000000000 0090502‐6401‐550.13‐03Vehicle Allowance‐                           NA000000000 0091Total Additional Compensation‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     92502‐6401‐550.14‐11Medical Insurance‐                           NA000000000 0093502‐6401‐550.14‐12Life Insurance‐                           NA000000000 0094502‐6401‐550.14‐14Employee Assistance Prog‐                            NA 0 0 0 0 0 0 0 0 0 0 095502‐6401‐550.14‐15Dental Insurance‐                           NA000000000 0096502‐6401‐550.14‐16Vision Insurance‐                           NA000000000 0097502‐6401‐550.14‐17MASA‐                           NA000000000 0098502‐6401‐550.14‐18Telephone Doc‐                           NA000000000 0099502‐6401‐550.14‐21Taxes/FICA‐Medicare‐                           NA000000000 00100502‐6401‐550.14‐31Retirement/ICMA 401(A)‐                           NA000000000 00101502‐6401‐550.14‐32Retirement/PERA‐                           NA000000000 00102502‐6401‐550.14‐41Workers' Compensation‐                           NA000000000 00103502‐6401‐550.14‐90Pension Benefit Expense‐                           NA000000000 00104502‐6401‐550.14‐99Salary Capital Contra Act‐                           NA000000000 00105Total Employer Benefits‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     106502‐6401‐550.21‐02Liability‐                           NA000000000 00107502‐6401‐550.21‐50Unemployment‐                           NA000000000 00108Total Insurance Premiums‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     109502‐6401‐550.22‐09Info Technology Services‐                           NA000000000 00110502‐6401‐550.22‐10Bank Fees‐                           NA000000000 00111502‐6401‐550.22‐13Contract/Skilled Services‐                           NA000000000 00112502‐6401‐550.22‐26Insurance Claims‐                           NA000000000 00113502‐6401‐550.22‐98Other‐                           NA000000000 00114Total Prof. Services/Fees‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     115502‐6401‐550.23‐01Publication Fees‐                            NA 0 0 0 0 0 0 0 0 0 0 0116Total Publishing‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     117502‐6401‐550.24‐01Equipment‐                           NA000000000 00118502‐6401‐550.24‐03Lease‐                           NA000000000 00119Total Rentals‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     120502‐6401‐550.25‐01Maintenance Contracts‐                           NA000000000 00121502‐6401‐550.25‐03Furniture/Fixtures‐                           NA000000000 00122502‐6401‐550.25‐98Other Equipment/Machinery‐                           NA000000000 00123Total Repair and Maintenance‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     124502‐6401‐550.26‐01Office Supplies‐                            NA 0 0 0 0 0 0 0 0 0 0 0125502‐6401‐550.26‐02Postage‐                           NA000000000 00126502‐6401‐550.26‐03Printing Forms‐                           NA000000000 00127502‐6401‐550.26‐04Freight/Shipping‐                           NA000000000 00128502‐6401‐550.26‐17Catering/Spec Circumstanc‐                            NA 0 0 0 0 0 0 0 0 0 0 0129502‐6401‐550.26‐23Furniture/Fixtures‐                           NA000000000 00130502‐6401‐550.26‐32Data Processing Software‐                           NA000000000 00131502‐6401‐550.26‐33Data Processing Equipment‐                           NA000000000 00132502‐6401‐550.26‐42Office Equipment‐                           NA000000000 00Prepared by NewGen Strategies and Solutions Page 3 of 8DRAFT98 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total133502‐6401‐550.26‐46Communication Equipment‐                           NA000000000 00134Total Materials and Supplies‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     135502‐6401‐550.27‐04Education/Training‐                            NA 0 0 0 0 0 0 0 0 0 0 0136502‐6401‐550.27‐05Member Dues/Subscriptions‐                           NA000000000 00137502‐6401‐550.27‐06Employee Recognition‐                           NA000000000 00138502‐6401‐550.27‐07Mileage Reimbursement‐                           NA000000000 00139502‐6401‐550.27‐21Employee Recruitment‐                           NA000000000 00140Total Job Performance Expenses‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     141502‐6401‐550.29‐07Uncollectible Accounts‐                           NA000000000 00142502‐6401‐550.29‐25Promotion‐                           NA000000000 00143502‐6401‐550.29‐31Uncollected Taxes‐                            NA 0 0 0 0 0 0 0 0 0 0 0144Total Other Current Expenses‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     145Total Current Expenditures‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     Administration/General146502‐6501‐560.11‐01Supervisors‐                           NA000000000 00147502‐6501‐560.11‐02Regular Staff‐                           NA000000000 00148502‐6501‐560.11‐03Seasonal Staff‐                            NA 0 0 0 0 0 0 0 0 0 0 0149502‐6501‐560.11‐04Staff Overtime‐                            NA 0 0 0 0 0 0 0 0 0 0 0150Total Personal Service/Salaries‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     151502‐6501‐560.13‐01Cell Phone‐                           NA000000000 00152502‐6501‐560.13‐03Vehicle Allowance‐                           NA000000000 00153Total Additional Compensation‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     154502‐6501‐560.14‐11Medical Insurance‐                           NA000000000 00155502‐6501‐560.14‐12Life Insurance‐                           NA000000000 00156502‐6501‐560.14‐14Employee Assistance Prog‐                            NA 0 0 0 0 0 0 0 0 0 0 0157502‐6501‐560.14‐15Dental Insurance‐                           NA000000000 00158502‐6501‐560.14‐16Vision Insurance‐                           NA000000000 00159502‐6501‐560.14‐17MASA‐                           NA000000000 00160502‐6501‐560.14‐18Telephone Doc‐                           NA000000000 00161502‐6501‐560.14‐21Taxes/FICA‐Medicare‐                           NA000000000 00162502‐6501‐560.14‐31Retirement/ICMA 401(A)‐                           NA000000000 00163502‐6501‐560.14‐32Retirement/PERA‐                           NA000000000 00164502‐6501‐560.14‐35Retirement/ F.P.P.A‐                           NA000000000 00165502‐6501‐560.14‐41Workers' Compensation‐                           NA000000000 00166502‐6501‐560.14‐90Pension Benefit Expense‐                           NA000000000 00167502‐6501‐560.14‐99Salary Capital Contra Act‐                           NA000000000 00168Total Employer Benefits‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     169502‐6501‐560.21‐01Property‐                           NA000000000 00170502‐6501‐560.21‐02Liability‐                           NA000000000 00171Total Insurance Premiums‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     172502‐6501‐560.22‐01Auditing10,991                General Fund Transfer & Other0 10,9910000000 0 10,991173502‐6501‐560.22‐02Engineering‐                           NA000000000 00174502‐6501‐560.22‐06Medical‐                           NA000000000 00Prepared by NewGen Strategies and Solutions Page 4 of 8DRAFT99 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total175502‐6501‐560.22‐07Recording Fees‐                           NA000000000 00176502‐6501‐560.22‐08Legal‐                           NA000000000 00177502‐6501‐560.22‐09Info Technology Services‐                           NA000000000 00178502‐6501‐560.22‐10Bank Fees57                        General Fund Transfer & Other057 0 0 0 0 00 0057179502‐6501‐560.22‐24GIS‐                           NA000000000 00180502‐6501‐560.22‐33Data Processing‐                           NA000000000 00181502‐6501‐560.22‐89Utility Financial Studies‐                           NA000000000 00182502‐6501‐560.22‐98Other‐                           NA000000000 00183Total Prof. Services/Fees11,048                ‐                   11,048            ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                  11,048          184502‐6501‐560.23‐01Publication Fees‐                            NA 0 0 0 0 0 0 0 0 0 0 0185Total Publishing‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     186502‐6501‐560.24‐01Equipment‐                           NA000000000 00187502‐6501‐560.24‐02Real Property‐                           NA000000000 00188502‐6501‐560.24‐03Lease‐                           NA000000000 00189Total Rentals‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     190502‐6501‐560.25‐01Maintenance Contracts‐                           NA000000000 00191502‐6501‐560.25‐02Buildings‐                           NA000000000 00192502‐6501‐560.25‐03Furniture/Fixtures‐                           NA000000000 00193502‐6501‐560.25‐04Vehcile Equipment‐                           NA000000000 00194502‐6501‐560.25‐05Machinery/Tools‐                           NA000000000 00195502‐6501‐560.25‐09Vehicle Repairs‐Fleet Shp‐                           NA000000000 00196502‐6501‐560.25‐44Future Vehicle Purchase‐                           NA000000000 00197502‐6501‐560.25‐98Other Equipment/Machinery‐                           NA000000000 00198Total Repair and Maintenance‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     199502‐6501‐560.26‐01Office Supplies‐                            NA 0 0 0 0 0 0 0 0 0 0 0200502‐6501‐560.26‐02Postage‐                           NA000000000 00201502‐6501‐560.26‐03Printing Forms‐                           NA000000000 00202502‐6501‐560.26‐06Small Tools‐                           NA000000000 00203502‐6501‐560.26‐13Medical‐                           NA000000000 00204502‐6501‐560.26‐14Laboratory‐                           NA000000000 00205502‐6501‐560.26‐15Exhibit/Display‐                            NA 0 0 0 0 0 0 0 0 0 0 0206502‐6501‐560.26‐17Catering/Spec Circumstanc‐                            NA 0 0 0 0 0 0 0 0 0 0 0207502‐6501‐560.26‐23Furniture/Fixtures‐                           NA000000000 00208502‐6501‐560.26‐25Energy Efficiency‐                           NA000000000 00209502‐6501‐560.26‐32Data Processing Software‐                           NA000000000 00210502‐6501‐560.26‐33Data Processing Equipment‐                           NA000000000 00211502‐6501‐560.26‐39Fuel & Oil‐                           NA000000000 00212502‐6501‐560.26‐42Office Equipment‐                           NA000000000 00213502‐6501‐560.26‐43Heavy Equipment‐                           NA000000000 00214502‐6501‐560.26‐46Communication Equipment‐                           NA000000000 00215Total Materials and Supplies‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     216502‐6501‐560.27‐02Uniform Allowance‐                           NA000000000 00217502‐6501‐560.27‐03Vehicle Allowance‐                           NA000000000 00218502‐6501‐560.27‐04Education/Training‐                            NA 0 0 0 0 0 0 0 0 0 0 0219502‐6501‐560.27‐05Member Dues/Subscriptions‐                           NA000000000 00220502‐6501‐560.27‐06Employee Recognition‐                           NA000000000 00Prepared by NewGen Strategies and Solutions Page 5 of 8DRAFT100 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total221502‐6501‐560.27‐07Mileage Reimbursement‐                           NA000000000 00222502‐6501‐560.27‐10Meal Reimbursement‐Emerg.‐                           NA000000000 00223502‐6501‐560.27‐21Employee Recruitment‐                           NA000000000 00224Total Job Performance Expenses‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     225502‐6501‐560.28‐01Telephone‐                           NA000000000 00226502‐6501‐560.28‐02Natural Gas‐                           NA000000000 00227502‐6501‐560.28‐03Electrical Energy‐                           NA000000000 00228502‐6501‐560.28‐04Water‐                           NA000000000 00229502‐6501‐560.28‐05Sewer‐                           NA000000000 00230502‐6501‐560.28‐06Trash Disposal‐                            NA 0 0 0 0 0 0 0 0 0 0 0231Total Utility Expenditures‐                           ‐                  ‐                       ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                 ‐                     232502‐6501‐560.29‐06Interest on Deposits‐                            NA 0 0 0 0 0 0 0 0 0 0 0233502‐6501‐560.29‐08Payment In Lieu Of Taxes4,756                   General Fund Transfer & Other0 4,7560000000 0 4,756234502‐6501‐560.29‐09PUC Gross Receipt Taxes7,646                   General Fund Transfer & Other0 7,6460000000 0 7,646235502‐6501‐560.29‐10Franchise Fees132,918              General Fund Transfer & Other0 132,918 0 0 0 0 0 0 0 0 132,918236502‐6501‐560.91‐28Housing‐                           NA000000000 00237Total Other Current Expenses145,320              ‐                   145,320          ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                  145,320        238Total Administration/General156,368               ‐                   156,368           ‐                         ‐                             ‐                      ‐                          ‐                            ‐                     ‐                           ‐                  156,368        239TOTAL CUSTOMER SERVICE156,368              ‐                   156,368          ‐                        ‐                            ‐                     ‐                         ‐                           ‐                     ‐                           ‐                  156,368        240Total O&M Expense without Depr. Exp.8,296,764509,556 156,368 1,360,770 3,217,708 0 385,609 432,250 715,416 1,519,087 0 8,296,764241Total O&M Expense Excluding Purchased Power & Depr.156,368 0 156,368 0 0 0 0 0 0 0 0 156,368242Debt Service:243502‐6700‐470.22‐10Bank Fees‐                           NA000000000 00244502‐6700‐470.29‐67Amort Exp/Bond Issue Cost‐                           NA000000000 00245502‐6700‐470.41‐01Principal on Bonds‐                           NA000000000 00246502‐6700‐470.41‐02Interest on Bonds‐                            NA 0 0 0 0 0 0 0 0 0 0 0247502‐6700‐470.41‐05Principal/Capital Lease‐                           NA000000000 00248502‐6700‐470.41‐06Interest/Capital Lease‐                           NA000000000 00249Total Debt Service000000000000250Other Funds251502‐6600‐491.90‐01General‐                           General Fund Transfer & Other00 0 00 0 00 000252502‐6600‐491.90‐04Community Reinvestment‐                           NA000000000 00253502‐6600‐491.90‐06Medical Insurance‐                           NA000000000 00254502‐6600‐491.90‐07Museum‐                           NA000000000 00255502‐6600‐491.90‐29Fire Service Fund‐                            NA 0 0 0 0 0 0 0 0 0 0 0256502‐6600‐491.90‐35Vehicle Replacement‐                           NA000000000 00257502‐6600‐491.92‐31Urban Renewal Authority‐                           NA000000000 00258Total Other Funds000000000000Prepared by NewGen Strategies and Solutions Page 6 of 8DRAFT101 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total259Change in Working Capital2,407                   General Fund Transfer & Other0 2,407 0 0 0 0 0 0 0 0 2,407260Capital Paid from Current Earnings261502‐7001‐580.32‐22Building Remodeling‐                           NA000000000 00262502‐7001‐580.33‐30Station Equipment‐                           NA000000000 00263502‐7001‐580.33‐31Furniture/Fixtures‐                           NA000000000 00264502‐7001‐580.33‐32Office Equipment‐                           NA000000000 00265502‐7001‐580.33‐33Data Processing Equipment‐                           NA000000000 00266502‐7001‐580.33‐34Meters‐                           NA000000000 00267502‐7001‐580.33‐35Transformers‐                            NA 0 0 0 0 0 0 0 0 0 0 0268502‐7001‐580.33‐36Communication Equipment‐                           NA000000000 00269502‐7001‐580.33‐37Laboratory Equipment‐                           NA000000000 00270502‐7001‐580.33‐38Shop Equipment‐                           NA000000000 00271502‐7001‐580.33‐39Stores Equipment‐                           NA000000000 00272502‐7001‐580.33‐41Tools‐                           NA000000000 00273502‐7001‐580.33‐98Other Equipment‐                           NA000000000 00274502‐7001‐580.34‐42Trucks‐                           NA000000000 00275502‐7001‐580.34‐98Other Machinery/Equipment‐                           NA000000000 00276502‐7001‐580.35‐55Street Lights‐                           NA000000000 00277502‐7001‐580.35‐56Poles/Towers/Fixtures‐                           NA000000000 00278502‐7001‐580.35‐57Power Line Construction‐                           NA000000000 00279502‐7001‐580.35‐58Inactive Underground‐                           NA000000000 00280502‐7001‐580.35‐59Customer Service Lines‐                           NA000000000 00281502‐7001‐580.35‐62UT System Master Plan‐                           NA000000000 00282502‐7001‐580.35‐66Fiber Optic Install‐                           NA000000000 00283502‐7001‐580.37‐01Software Development‐                           NA000000000 00284Total Capital 000000000000285Subtotal Revenue Requirement 8,299,171 509,556 158,775 1,360,770 3,217,708 0 385,609 432,250 715,416 1,519,087 0 8,299,171286Less Other Income287Additional Heater‐                           NA000000000 00288Customer Contribution‐                           NA000000000 00289Investment Income31,360                eneral Fund Transfer & Oth0 31,3600000000 0 31,360290Info Technology Services‐                           NA000000000 00291Pole Rental‐                           NA000000000 00292Vehicle Work Orders‐                           NA000000000 00293Field Work Orders‐                           NA000000000 00294Development Fees‐                           NA000000000 00295Meter Reading‐                           NA000000000 00296Buildings‐                           NA000000000 00297Other‐                           NA000000000 00298Fiberoptic Lease‐                           NA000000000 00299Special Initial Reads‐                           NA000000000 00300Outdoor Area Lights‐                           NA000000000 00301Surge Arrestor‐                           NA000000000 00302Write Off‐                           NA000000000 00303Electric Metering‐                            NA 0 0 0 0 0 0 0 0 0 0 0304Total Miscellaneous Revenue31,3600 31,3600000000 0 31,360Prepared by NewGen Strategies and Solutions Page 7 of 8DRAFT102 Estes Park Power and CommunicationsSchedule 3Classification of Purchased Power CostsAB CDEFGHIJKLMNOLine No. Account Account Description Test Year 2022 Allocation Factor Customer GFT & OtherEnergy Summer (En)Energy Non‐Summer (En)Renewable tariff 7 AdderRenewable Intermittent AdderDemand Smmer (D)Demand Non‐Summer (D)Demand Transmission DA RMNP Total305Total Other Income31,360 0 31,360 0 0 0 0 0 0 0 0 31,360306‐                           NA00 0 00 0 00 000307156,3680 156,3680000000 0 156,368308Purchased Power8,140,396 509,556 0 1,360,770 3,217,708 0 385,609 432,250 715,416 1,519,087 0 8,140,396309Debt Service000000000000310Total Other Funds000000000000311Change in Working Capital2,407 0 2,407 0 0 0 0 0 0 0 0 2,407312Capital Paid from Current Earnings000000000000313Less Other Income31,360 0 31,360 0 0 0 0 0 0 0 0 31,360314000000000000315Total Revenue Requirement8,267,811509,556 127,415 1,360,770 3,217,7080 385,609 432,250 715,416 1,519,087 0 8,267,811316ALLOCATION FACTORS317Production Allocation Factors31810 0 00 0 00 001319CustomerCustomer100%0%0%0% 0%0%0% 0%0% 0% 100%32001 0 00 0 00 001321General Fund Transfer and OtherGeneral Fund Transfer & Other0% 100% 0% 0% 0% 0% 0% 0% 0% 0% 100%32200 1 00 0 00 001323Energy SummerEnergy Summer0%0% 100%0% 0%0%0% 0%0% 0% 100%32400 0 10 0 00 001325Energy Non‐SummerEnergy Non‐Summer0%0%0%100% 0%0%0% 0%0% 0% 100%32600 0 01 0 00 001327Renewable Tariff 7 AdderRenewable Tariff 7 Adder0% 0% 0% 0% 100% 0% 0% 0% 0% 0% 100%32800 0 00 1 00 001329Renewable Intermittent AdderRenewable Intermittent Adder0% 0% 0% 0% 0% 100% 0% 0% 0% 0% 100%33000 0 00 0 10 001331Demand SummerDemand Summer0%0%0%0% 0%0%100% 0%0% 0% 100%33200 0 00 0 01 001333Demand Non‐SummerDemand Non‐Summer0%0%0%0% 0%0%0% 100%0% 0% 100%33400 0 00 0 00 101335Demand TransmissionDemand Transmission0%0%0%0% 0%0%0% 0% 100% 0% 100%33600 0 00 0 00 011337DA RMNPDA RMNP0%0%0%0% 0%0%0% 0%0% 100% 100%338509,556 127,415 1,360,770 3,217,7080 385,609 432,250 715,416 1,519,087 0 8,267,811339Production revenue requirementProd_revenue reqt6%2% 16%39% 0%5%5% 9%18% 0% 100%340509,5560 1,360,770 3,217,7080 385,609 432,250 715,416 1,519,087 0 8,140,396341Purchased PowerPP6%0% 17%40% 0%5%5% 9%19% 0% 100%342509,556 156,368 1,360,770 3,217,7080 385,609 432,250 715,416 1,519,087 0 8,296,764343Total O&MTotal O&M6%2% 16%39% 0%5%5% 9%18% 0% 100%34400 0 00 0 00 000345Not ApplicableNA0%0%0%0% 0%0%0% 0%0% 0% 0%3460 156,3680000000 0 156,368347Production Revenue Requirement w/o fuel and PPProd_No Fuel & PP 0% 100% 0% 0% 0% 0% 0% 0% 0% 0% 100%Forecasted Under‐Recovery (per Financial Plan)Total O&M Expense without Depr or PPLess Planned Under‐Recovery (per Financial Plan)Prepared by NewGen Strategies and Solutions Page 8 of 8DRAFT103 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total12Component Demand RelatedCustomer Related3Overhead60%40%4Underground60%40%5Transformers60%40%6Operation and Maintenance Expense7Purchased Power8502‐6100‐520.28‐08 Purchased Power Supply‐                                     NA0000000 0 00009502‐6100‐520.28‐18 Wind Power‐                                     NA0000000 0 000010502‐6100‐520.28‐19 Wheeling Chgs‐FR Hydro‐                                     NA0000000 0 000011Total Purchased Power00000000 0 000012TOTAL PURCHASED POWER‐                                     ‐                     ‐                     ‐                            ‐                            ‐                    ‐                          ‐                           ‐               ‐                 ‐                    ‐                   ‐                     13Distribution14502‐6301‐540.11‐01 Supervisors37,531                          Total Plant12,811 5,1306,1312,509 3,420 4,087 1,673 697 1,07300 37,53115502‐6301‐540.11‐02 Regular Staff1,734,043                    Total Plant591,917 237,027 283,250 115,919 158,018 188,833 77,279 32,212 49,58800 1,734,04316502‐6301‐540.11‐03 Seasonal Staff‐                                     NA0000000 0 000017502‐6301‐540.11‐04 Staff Overtime191,767                       Total Plant65,460 26,213 31,325 12,819 17,475 20,883 8,546 3,562 5,48400 191,76718502‐6301‐540.11‐05 Seasonal Overtime‐                                     NA0000000 0 000019Total Personal Services/Salaries1,963,341670,188 268,369 320,705 131,248 178,913 213,803 87,498 36,472 56,14600 1,963,34120502‐6301‐540.13‐01 Cell Phone17,205                          Labor5,235 3,7522,071896 2,485 1,361597 232 57600 17,20521502‐6301‐540.13‐03 Vehicle Allowance‐                                     NA0000000 0 000022Total Additional Compensation17,2055,235 3,7522,071896 2,485 1,361597 232 57600 17,20523502‐6301‐540.14‐11 Medical Insurance386,351                       Labor117,558 84,260 46,515 20,116 55,791 30,553 13,411 5,212 12,93500 386,35124502‐6301‐540.14‐12 Life Insurance6,208                             Labor1,889 1,354747323 896491215 84 20800 6,20825502‐6301‐540.14‐14 Employee Assistance Prog1,297                             Labor395 28315668 18710345 17 4300 1,29726502‐6301‐540.14‐15 Dental Insurance26,177                          Labor7,965 5,7093,1521,363 3,780 2,070909 353 87600 26,17727502‐6301‐540.14‐16 Vision Insurance6,225                             Labor1,894 1,358749324 899492216 84 20800 6,22528502‐6301‐540.14‐17 MASA2,139                             Labor651 466258111 30916974 29 7200 2,13929502‐6301‐540.14‐18 Telephone Doc1,037                             Labor316 22612554 1508236 14 3500 1,03730502‐6301‐540.14‐21 Taxes/FICA‐Medicare146,224                       Labor44,493 31,890 17,6057,613 21,115 11,564 5,076 1,973 4,89500 146,22431502‐6301‐540.14‐31 Retirement/ICMA 401(A)‐                                     NA0000000 0 000032502‐6301‐540.14‐32 Retirement/PERA284,304                       Labor86,508 62,005 34,229 14,803 41,055 22,483 9,868 3,835 9,51800 284,30433502‐6301‐540.14‐41 Workers' Compensation24,744                          Labor7,529 5,3972,9791,288 3,573 1,957859 334 82800 24,74434502‐6301‐540.14‐90 Pension Benefit Expense‐                                     NA0000000 0 000035502‐6301‐540.14‐99 Salary Capital Contra Act‐                                     NA0000000 0 000036Total Employer Benefits884,706269,197 192,948 106,516 46,063 127,756 69,964 30,709 11,935 29,61900 884,70637502‐6301‐540.21‐01 Property‐                                     NA0000000 0 000038502‐6301‐540.21‐02 Liability17,981                          Labor5,471 3,9222,165936 2,597 1,422624 243 60200 17,98139502‐6301‐540.21‐50 Unemployment‐                                     NA0000000 0 000040Total Insurance Premiums17,9815,471 3,9222,165936 2,597 1,422624 243 60200 17,98141502‐6301‐540.22‐02 Engineering31,961                          Total Plant10,910 4,3695,2212,137 2,913 3,481 1,424 594 91400 31,96142502‐6301‐540.22‐13 Contract/Skilled Services5,327                             Total Plant1,818 728870356 485580237 99 15200 5,32743502‐6301‐540.22‐14 Lab Testing8,523                              Transformers ‐ Plant0005,11400 3,409 0 000 8,52344502‐6301‐540.22‐24 GIS138,499                       Total Plant47,277 18,931 22,6239,259 12,621 15,082 6,172 2,573 3,96100 138,49945502‐6301‐540.22‐26 Insurance Claims28,338                          Total Plant9,673 3,8744,6291,894 2,582 3,086 1,263 526 81000 28,33846502‐6301‐540.22‐30 Land Use Fees3,196                              Substations ‐ Plant 3,196000000 0 000 3,19647502‐6301‐540.22‐98 Other7,307                             Total Plant2,494 9991,194488 666796326 136 20900 7,307Prepared by NewGen Strategies and Solutions Page 1 of 8DRAFT104 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total48Total Prof. Services/Fees223,15275,369 28,901 34,537 19,248 19,267 23,025 12,832 3,928 6,04600 223,15249502‐6301‐540.24‐02 Real Property2,557                             Total Plant873 350418171 233278114 47 7300 2,55750Total Rentals2,557873 350418171 233278114 47 7300 2,55751502‐6301‐540.25‐01 Maintenance Contracts55,399                          Total Plant18,911 7,5739,0493,703 5,048 6,033 2,469 1,029 1,58400 55,39952502‐6301‐540.25‐02 Buildings10,654                          Total Plant3,637 1,4561,740712 971 1,160475 198 30500 10,65453502‐6301‐540.25‐05 Machinery/Tools3,729                             Total Plant1,273 510609249 340406166 69 10700 3,72954502‐6301‐540.25‐06 Meters‐                                     NA0000000 0 000055502‐6301‐540.25‐07 Transformer10,654                           Transformers ‐ Plant0006,39200 4,261 0 000 10,65456502‐6301‐540.25‐08 Laboratory‐                                     NA0000000 0 000057502‐6301‐540.25‐30 Street Lights53,269                          Total Plant18,183 7,2818,7013,561 4,854 5,801 2,374 990 1,52300 53,26958502‐6301‐540.25‐31 Substation181,114                       Substations ‐ Plant 181,114000000 0 000 181,11459502‐6301‐540.25‐32 Power Line Maintenance639,225                       Overhead0 383,53500 255,69000 0 000 639,22560502‐6301‐540.25‐33 Inactive Underground Main‐                                     NA0000000 0 000061502‐6301‐540.25‐34 Customer Service Lines‐                                     NA0000000 0 000062502‐6301‐540.25‐98 Other Equipment/Machinery1,598                             Total Plant545 218261107 14617471 30 4600 1,59863Total Repair and Maintenance955,641223,663 400,573 20,361 14,725 267,049 13,574 9,817 2,316 3,56500 955,64164502‐6301‐540.26‐01 Office Supplies746                                Total Plant255 10212250 688133 14 2100 74665502‐6301‐540.26‐04 Freight/Shipping1,065                             Total Plant364 14617471 9711647 20 3000 1,06566502‐6301‐540.26‐05 Janitorial533                                Total Plant182738736 495824 10 1500 53367502‐6301‐540.26‐06 Small Tools15,981                          Total Plant5,455 2,1842,6101,068 1,456 1,740712 297 45700 15,98168502‐6301‐540.26‐07 Small Hardware5,327                             Total Plant1,818 728870356 485580237 99 15200 5,32769502‐6301‐540.26‐19 Traffic Control10,654                           Overhead/Underground0 4,8545,8000000 0 000 10,65470502‐6301‐540.26‐20 Electrical5,327                             Total Plant1,818 728870356 485580237 99 15200 5,32771502‐6301‐540.26‐33 Data Processing Equipment10,654                          Total Plant3,637 1,4561,740712 971 1,160475 198 30500 10,65472502‐6301‐540.26‐34 Meters37,288                          Metering ‐ Plant0000000 0 37,28800 37,28873502‐6301‐540.26‐48 Shop Equipment4,261                              Metering ‐ Plant0000000 0 4,26100 4,26174502‐6301‐540.26‐55 Street Lights31,961                          Total Plant10,910 4,3695,2212,137 2,913 3,481 1,424 594 91400 31,96175502‐6301‐540.26‐57 Overhead Lines‐                                     NA0000000 0 000076Total Materials and Supplies123,79724,438 14,640 17,4954,786 6,524 7,796 3,191 1,330 43,59700 123,79777502‐6301‐540.27‐01 Personal Safety Equipment58,596                          Labor17,829 12,7797,0553,051 8,462 4,634 2,034 790 1,96200 58,59678502‐6301‐540.27‐03 Vehicle Allowance‐                                     NA0000000 0 000079502‐6301‐540.27‐04 Education/Training95,884                          Labor29,175 20,912 11,5444,992 13,846 7,583 3,328 1,293 3,21000 95,88480502‐6301‐540.27‐06 Employee Recognition‐                                     NA0000000 0 000081502‐6301‐540.27‐07 Mileage Reimbursement‐                                     NA0000000 0 000082502‐6301‐540.27‐21 Employee Recruitment‐                                     NA0000000 0 000083Total Job Performance Expenses154,47947,005 33,691 18,5998,043 22,308 12,216 5,362 2,084 5,17200 154,47984502‐6301‐540.29‐90 Short/Over Inventory Acct‐                                     NA0000000 0 000085502‐6301‐540.29‐95 Depreciation‐                                     NA0000000 0 000086502‐6301‐540.29‐97 Accumulated Pant‐                                     NA0000000 0 000087Total Other Current Expenses00000000 0 000088TOTAL DISTRIBUTION4,342,8591,321,439 947,145 522,865 226,115 627,131 343,439 150,744 58,586 145,39600 4,342,85989Customer ServicesCurrent Expenditures90502‐6401‐550.11‐01 Supervisors‐                                     NA0000000 0 000091502‐6401‐550.11‐02 Regular Staff‐                                     NA0000000 0 000092502‐6401‐550.11‐03 Seasonal Staff‐                                     NA0000000 0 000093502‐6401‐550.11‐04 Staff Overtime‐                                     NA0000000 0 0000Prepared by NewGen Strategies and Solutions Page 2 of 8DRAFT105 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total94502‐6401‐550.11‐05 Seasonal Overtime‐                                     NA0000000 0 000095Total Personal Service/Salaries00000000 0 000096502‐6401‐550.13‐01 Cell Phone‐                                     NA0000000 0 000097502‐6401‐550.13‐03 Vehicle Allowance‐                                     NA0000000 0 000098Total Additional Compensation00000000 0 000099502‐6401‐550.14‐11 Medical Insurance‐                                     NA0000000 0 0000100502‐6401‐550.14‐12 Life Insurance‐                                     NA0000000 0 0000101502‐6401‐550.14‐14 Employee Assistance Prog‐                                     NA0000000 0 0000102502‐6401‐550.14‐15 Dental Insurance‐                                     NA0000000 0 0000103502‐6401‐550.14‐16 Vision Insurance‐                                     NA0000000 0 0000104502‐6401‐550.14‐17 MASA‐                                     NA0000000 0 0000105502‐6401‐550.14‐18 Telephone Doc‐                                     NA0000000 0 0000106502‐6401‐550.14‐21 Taxes/FICA‐Medicare‐                                     NA0000000 0 0000107502‐6401‐550.14‐31 Retirement/ICMA 401(A)‐                                     NA0000000 0 0000108502‐6401‐550.14‐32 Retirement/PERA‐                                     NA0000000 0 0000109502‐6401‐550.14‐41 Workers' Compensation‐                                     NA0000000 0 0000110502‐6401‐550.14‐90 Pension Benefit Expense‐                                     NA0000000 0 0000111502‐6401‐550.14‐99 Salary Capital Contra Act‐                                     NA0000000 0 0000112Total Employer Benefits00000000 0 0000113502‐6401‐550.21‐02 Liability‐                                     NA0000000 0 0000114502‐6401‐550.21‐50 Unemployment‐                                     NA0000000 0 0000115Total Insurance Premiums00000000 0 0000116502‐6401‐550.22‐09 Info Technology Services‐                                     NA0000000 0 0000117502‐6401‐550.22‐10 Bank Fees‐                                     NA0000000 0 0000118502‐6401‐550.22‐13 Contract/Skilled Services‐                                     NA0000000 0 0000119502‐6401‐550.22‐26 Insurance Claims‐                                     NA0000000 0 0000120502‐6401‐550.22‐98 Other‐                                     NA0000000 0 0000121Total Prof. Services/Fees00000000 0 0000122502‐6401‐550.23‐01 Publication Fees‐                                     NA0000000 0 0000123Total Publishing00000000 0 0000124502‐6401‐550.24‐01 Equipment‐                                     NA0000000 0 0000125502‐6401‐550.24‐03 Lease‐                                     NA0000000 0 0000126Total Rentals00000000 0 0000127502‐6401‐550.25‐01 Maintenance Contracts‐                                     NA0000000 0 0000128502‐6401‐550.25‐03 Furniture/Fixtures‐                                     NA0000000 0 0000129502‐6401‐550.25‐98 Other Equipment/Machinery‐                                     NA0000000 0 0000130Total Repair and Maintenance00000000 0 0000131502‐6401‐550.26‐01 Office Supplies‐                                     NA0000000 0 0000132502‐6401‐550.26‐02 Postage‐                                     NA0000000 0 0000133502‐6401‐550.26‐03 Printing Forms‐                                     NA0000000 0 0000134502‐6401‐550.26‐04 Freight/Shipping‐                                     NA0000000 0 0000135502‐6401‐550.26‐17 Catering/Spec Circumstanc‐                                     NA0000000 0 0000136502‐6401‐550.26‐23 Furniture/Fixtures‐                                     NA0000000 0 0000137502‐6401‐550.26‐32 Data Processing Software‐                                     NA0000000 0 0000138502‐6401‐550.26‐33 Data Processing Equipment‐                                     NA0000000 0 0000139502‐6401‐550.26‐42 Office Equipment‐                                     NA0000000 0 0000Prepared by NewGen Strategies and Solutions Page 3 of 8DRAFT106 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total140502‐6401‐550.26‐46 Communication Equipment‐                                     NA0000000 0 0000141Total Materials and Supplies00000000 0 0000142502‐6401‐550.27‐04 Education/Training‐                                     NA0000000 0 0000143502‐6401‐550.27‐05 Member Dues/Subscriptions‐                                     NA0000000 0 0000144502‐6401‐550.27‐06 Employee Recognition‐                                     NA0000000 0 0000145502‐6401‐550.27‐07 Mileage Reimbursement‐                                     NA0000000 0 0000146502‐6401‐550.27‐21 Employee Recruitment‐                                     NA0000000 0 0000147Total Job Performance Expenses00000000 0 0000148502‐6401‐550.29‐07 Uncollectible Accounts‐                                     NA0000000 0 0000149502‐6401‐550.29‐25 Promotion‐                                     NA0000000 0 0000150502‐6401‐550.29‐31 Uncollected Taxes‐                                     NA0000000 0 0000151Total Other Current Expenses00000000 0 0000152Total Current Expenditures‐                                      ‐                      ‐                      ‐                             ‐                             ‐                    ‐                          ‐                           ‐               ‐                 ‐                    ‐                   ‐                     Administration/General153502‐6501‐560.11‐01 Supervisors153,998                       Labor46,858 33,586 18,5418,018 22,238 12,178 5,345 2,077 5,15600 153,998154502‐6501‐560.11‐02 Regular Staff384,202                       Labor116,905 83,792 46,257 20,004 55,481 30,383 13,336 5,183 12,86300 384,202155502‐6501‐560.11‐03 Seasonal Staff‐                                     NA0000000 0 0000156502‐6501‐560.11‐04 Staff Overtime23,822                          Labor7,248 5,1952,8681,240 3,440 1,884827 321 79800 23,822157Total Personal Service/Salaries562,022171,011 122,573 67,665 29,262 81,159 44,445 19,508 7,582 18,81600 562,022158502‐6501‐560.13‐01 Cell Phone2,610                             Labor794 569314136 37720691 35 8700 2,610159502‐6501‐560.13‐03 Vehicle Allowance‐                                     NA0000000 0 0000160Total Additional Compensation2,610794 569314136 37720691 35 8700 2,610161502‐6501‐560.14‐11 Medical Insurance73,192                          Labor22,271 15,9638,8123,811 10,569 5,788 2,541 987 2,45000 73,192162502‐6501‐560.14‐12 Life Insurance1,625                             Labor495 35419685 23512956 22 5400 1,625163502‐6501‐560.14‐14 Employee Assistance Prog413                                Labor126905021 603314 6 1400 413164502‐6501‐560.14‐15 Dental Insurance6,832                             Labor2,079 1,490823356 987540237 92 22900 6,832165502‐6501‐560.14‐16 Vision Insurance1,912                             Labor582 417230100 27615166 26 6400 1,912166502‐6501‐560.14‐17 MASA745                                Labor227 1639039 1085926 10 2500 745167502‐6501‐560.14‐18 Telephone Doc361                                Labor110794319 522913 5 1200 361168502‐6501‐560.14‐21 Taxes/FICA‐Medicare45,746                          Labor13,919 9,9775,5082,382 6,606 3,618 1,588 617 1,53200 45,746169502‐6501‐560.14‐31 Retirement/ICMA 401(A)5,513                             Labor1,678 1,202664287 796436191 74 18500 5,513170502‐6501‐560.14‐32 Retirement/PERA70,266                          Labor21,381 15,3258,4603,658 10,147 5,557 2,439 948 2,35200 70,266171502‐6501‐560.14‐35 Retirement/ F.P.P.A‐                                     NA0000000 0 0000172502‐6501‐560.14‐41 Workers' Compensation2,931                             Labor892 639353153 423232102 40 9800 2,931173502‐6501‐560.14‐90 Pension Benefit Expense‐                                     NA0000000 0 0000174502‐6501‐560.14‐99 Salary Capital Contra Act‐                                     NA0000000 0 0000175Total Employer Benefits209,53763,757 45,698 25,227 10,910 30,258 16,570 7,273 2,827 7,01500 209,537176502‐6501‐560.21‐01 Property34,397                          Net Plant10,581 4,9206,9172,031 3,280 4,611 1,354 61 64200 34,397177502‐6501‐560.21‐02 Liability9,493                             Labor2,889 2,0701,143494 1,371751330 128 31800 9,493178Total Insurance Premiums43,89113,470 6,9908,0602,525 4,651 5,362 1,683 189 96000 43,891179502‐6501‐560.22‐01 Auditing12,608                          RevReq2,931 2,1491,210634 1,425798423 135 437 2,4670 12,608180502‐6501‐560.22‐02 Engineering15,981                          Total Plant5,455 2,1842,6101,068 1,456 1,740712 297 45700 15,981181502‐6501‐560.22‐06 Medical2,028                             Labor617 442244106 29316070 27 6800 2,028182502‐6501‐560.22‐07 Recording Fees266                                Total Plant91364418 242912 5 800 266183502‐6501‐560.22‐08 Legal26,634                          Total Plant9,092 3,6414,3511,780 2,427 2,900 1,187 495 76200 26,634184502‐6501‐560.22‐09 Info Technology Services116,267                       Labor35,378 25,357 13,9986,054 16,790 9,195 4,036 1,568 3,89300 116,267Prepared by NewGen Strategies and Solutions Page 4 of 8DRAFT107 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total185502‐6501‐560.22‐10 Bank Fees2,314                             Total O&M706 487285123 32318882 32 77 130 2,314186502‐6501‐560.22‐24 GIS42,615                          Total Plant14,547 5,8256,9612,849 3,883 4,641 1,899 792 1,21900 42,615187502‐6501‐560.22‐33 Data Processing‐                                     NA0000000 0 0000188502‐6501‐560.22‐89 Utility Financial Studies‐                                     NA0000000 0 0000189502‐6501‐560.22‐98 Other64,789                          Total Plant22,116 8,856 10,5834,331 5,904 7,055 2,887 1,204 1,85300 64,789190Total Prof. Services/Fees283,50290,931 48,978 40,286 16,963 32,525 26,706 11,308 4,554 8,772 2,4800 283,502191502‐6501‐560.23‐01 Publication Fees6,670                             Labor2,030 1,455803347 963527232 90 22300 6,670192Total Publishing6,6702,030 1,455803347 963527232 90 22300 6,670193502‐6501‐560.24‐01 Equipment‐                                     NA0000000 0 0000194502‐6501‐560.24‐02 Real Property95,884                          Total Plant32,730 13,106 15,6626,410 8,738 10,442 4,273 1,781 2,74200 95,884195502‐6501‐560.24‐03 Lease‐                                     NA0000000 0 0000196Total Rentals95,88432,730 13,106 15,6626,410 8,738 10,442 4,273 1,781 2,74200 95,884197502‐6501‐560.25‐01 Maintenance Contracts99,108                          Total Plant33,830 13,547 16,1896,625 9,031 10,793 4,417 1,841 2,83400 99,108198502‐6501‐560.25‐02 Buildings1,065                             Total Plant364 14617471 9711647 20 3000 1,065199502‐6501‐560.25‐03 Furniture/Fixtures1,065                             Total Plant364 14617471 9711647 20 3000 1,065200502‐6501‐560.25‐04 Vehcile Equipment47,643                          Labor14,497 10,3915,7362,481 6,880 3,768 1,654 643 1,59500 47,643201502‐6501‐560.25‐05 Machinery/Tools533                                Total Plant182738736 495824 10 1500 533202502‐6501‐560.25‐09 Vehicle Repairs‐Fleet Shp123,872                       Labor37,692 27,016 14,9146,450 17,888 9,796 4,300 1,671 4,14700 123,872203502‐6501‐560.25‐44 Future Vehicle Purchase‐                                     NA0000000 0 0000204502‐6501‐560.25‐98 Other Equipment/Machinery533                                Total Plant182738736 495824 10 1500 533205Total Repair and Maintenance273,81987,110 51,390 37,361 15,769 34,090 24,704 10,513 4,214 8,66800 273,819206502‐6501‐560.26‐01 Office Supplies19,057                          Labor5,799 4,1562,294992 2,752 1,507661 257 63800 19,057207502‐6501‐560.26‐02 Postage7,623                             Labor2,319 1,662918397 1,101603265 103 25500 7,623208502‐6501‐560.26‐03 Printing Forms953                                Labor290 20811550 1387533 13 3200 953209502‐6501‐560.26‐06 Small Tools476                                Labor145 1045725 693817 6 1600 476210502‐6501‐560.26‐13 Medical2,382                             Labor725 520287124 34418883 32 8000 2,382211502‐6501‐560.26‐14 Laboratory‐                                     NA0000000 0 0000212502‐6501‐560.26‐15 Exhibit/Display‐                                     NA0000000 0 0000213502‐6501‐560.26‐17 Catering/Spec Circumstanc3,811                             Labor1,160 831459198 550301132 51 12800 3,811214502‐6501‐560.26‐23 Furniture/Fixtures4,764                             Labor1,450 1,039574248 688377165 64 16000 4,764215502‐6501‐560.26‐25 Energy Efficiency95,286                          Total Plant32,526 13,025 15,5656,370 8,683 10,376 4,247 1,770 2,72500 95,286216502‐6501‐560.26‐32 Data Processing Software19,057                          Labor5,799 4,1562,294992 2,752 1,507661 257 63800 19,057217502‐6501‐560.26‐33 Data Processing Equipment9,529                             Labor2,899 2,0781,147496 1,376754331 129 31900 9,529218502‐6501‐560.26‐39 Fuel & Oil47,643                          Labor14,497 10,3915,7362,481 6,880 3,768 1,654 643 1,59500 47,643219502‐6501‐560.26‐42 Office Equipment2,859                             Labor870 623344149 41322699 39 9600 2,859220502‐6501‐560.26‐43 Heavy Equipment1,906                             Labor580 41622999 27515166 26 6400 1,906221502‐6501‐560.26‐46 Communication Equipment19,057                          Labor5,799 4,1562,294992 2,752 1,507661 257 63800 19,057222Total Materials and Supplies234,40474,857 43,365 32,314 13,613 28,772 21,378 9,075 3,647 7,38200 234,404223502‐6501‐560.27‐02 Uniform Allowance1,906                             Labor580 41622999 27515166 26 6400 1,906224502‐6501‐560.27‐03 Vehicle Allowance‐                                     NA0000000 0 0000225502‐6501‐560.27‐04 Education/Training11,434                          Labor3,479 2,4941,377595 1,651904397 154 38300 11,434226502‐6501‐560.27‐05 Member Dues/Subscriptions12,387                          Labor3,769 2,7021,491645 1,789980430 167 41500 12,387227502‐6501‐560.27‐06 Employee Recognition3,335                             Labor1,015 727402174 482264116 45 11200 3,335228502‐6501‐560.27‐07 Mileage Reimbursement476                                Labor145 1045725 693817 6 1600 476229502‐6501‐560.27‐10 Meal Reimbursement‐Emerg.1,906                             Labor580 41622999 27515166 26 6400 1,906230502‐6501‐560.27‐21 Employee Recruitment‐                                     NA0000000 0 0000231Total Job Performance Expenses31,4449,568 6,8583,7861,637 4,541 2,487 1,091 424 1,05300 31,444232502‐6501‐560.28‐01 Telephone7,623                             Labor2,319 1,662918397 1,101603265 103 25500 7,623Prepared by NewGen Strategies and Solutions Page 5 of 8DRAFT108 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total233502‐6501‐560.28‐02 Natural Gas8,576                             Labor2,609 1,8701,032447 1,238678298 116 28700 8,576234502‐6501‐560.28‐03 Electrical Energy50,502                          Labor15,367 11,0146,0802,629 7,293 3,994 1,753 681 1,69100 50,502235502‐6501‐560.28‐04 Water4,288                             Labor1,305 935516223 619339149 58 14400 4,288236502‐6501‐560.28‐05 Sewer1,429                             Labor435 31217274 20611350 19 4800 1,429237502‐6501‐560.28‐06 Trash Disposal12,387                          Labor3,769 2,7021,491645 1,789980430 167 41500 12,387238Total Utility Expenditures84,80525,804 18,495 10,2104,415 12,246 6,706 2,944 1,144 2,83900 84,805239502‐6501‐560.29‐06 Interest on Deposits‐                                     NA0000000 0 0000240502‐6501‐560.29‐08 Payment In Lieu Of Taxes5,456                             RevReq1,268 930524274 617345183 58 189 1,0670 5,456241502‐6501‐560.29‐09 PUC Gross Receipt Taxes8,771                             RevReq2,039 1,495842441 991555294 94 304 1,7160 8,771242502‐6501‐560.29‐10 Franchise Fees152,475                       RevReq35,443 25,984 14,6357,670 17,230 9,646 5,113 1,634 5,285 29,8340 152,475243502‐6501‐560.91‐28 Housing‐                                     NA0000000 0 0000244Total Other Current Expenses166,70138,750 28,409 16,0008,385 18,838 10,546 5,590 1,787 5,778 32,6170 166,701245Total Administration/General1,995,287                    610,812        387,886        257,689              110,373              257,158       170,081             73,582                 28,274     64,336      35,097          ‐                    1,995,287     246TOTAL CUSTOMER SERVICE1,995,287                    610,812        387,886        257,689              110,373              257,158       170,081             73,582                 28,274     64,336      35,097          ‐                    1,995,287     247Total O&M Expense without Depr. Exp.6,338,1461,932,2501,335,031 780,555 336,488 884,289 513,520224,325 86,860 209,732 35,097 0 6,338,146248Total O&M Expense Excluding Purchased Power & Depr.6,338,146 1,932,250 1,335,031 780,555 336,488 884,289 513,520 224,325 86,860 209,732 35,0970 6,338,146249Debt Service:250502‐6700‐470.22‐10 Bank Fees‐                                     NA0000000 0 0000251502‐6700‐470.29‐67 Amort Exp/Bond Issue Cost‐                                     NA0000000 0 0000252502‐6700‐470.41‐01 Principal on Bonds400,000                       Total Plant136,540 54,676 65,339 26,740 36,451 43,559 17,826 7,431 11,43900 400,000253502‐6700‐470.41‐02 Interest on Bonds191,300                       Total Plant65,300 26,149 31,248 12,788 17,433 20,832 8,525 3,554 5,47100 191,300254502‐6700‐470.41‐05 Principal/Capital Lease‐                                     NA0000000 0 0000255502‐6700‐470.41‐06 Interest/Capital Lease‐                                     NA0000000 0 0000256Total Debt Service591,300 201,841 80,825 96,587 39,528 53,883 64,391 26,352 10,984 16,909 00 591,300257Other Funds258502‐6600‐491.90‐01 General1,998,043                    DA‐GFT0000000 0 0 1,998,0430 1,998,043259502‐6600‐491.90‐04 Community Reinvestment‐                                     NA0000000 0 0000260502‐6600‐491.90‐06 Medical Insurance‐                                     NA0000000 0 0000261502‐6600‐491.90‐07 Museum‐                                     NA0000000 0 0000262502‐6600‐491.90‐29 Fire Service Fund‐                                     NA0000000 0 0000263502‐6600‐491.90‐35 Vehicle Replacement‐                                     NA0000000 0 0000264502‐6600‐491.92‐31 Urban Renewal Authority‐                                     NA0000000 0 0000265Total Other Funds1,998,043 0 0 0 0 0 0 0 0 0 1,998,043 0 1,998,043266Change in Working Capita97,552                           O&M W/O Depr or PP 29,740 20,548 12,014 5,179 13,610 7,904 3,453 1,337 3,228 5400 97,552267Capital Paid from Current 268502‐7001‐580.32‐22 Building Remodeling‐                                     NA0000000 0 0000269502‐7001‐580.33‐30 Station Equipment‐                                     NA0000000 0 0000270502‐7001‐580.33‐31 Furniture/Fixtures‐                                     NA0000000 0 0000271502‐7001‐580.33‐32 Office Equipment‐                                     NA0000000 0 0000272502‐7001‐580.33‐33 Data Processing Equipment‐                                     NA0000000 0 0000273502‐7001‐580.33‐34 Meters106,537                       Metering ‐ Plant0000000 0 106,53700 106,537274502‐7001‐580.33‐35 Transformers159,806                       Transformers ‐ Plant000 95,88400 63,922 0 000 159,806275502‐7001‐580.33‐36 Communication Equipment152,458                       Labor46,390 33,250 18,3557,938 22,016 12,057 5,292 2,057 5,10400 152,458276502‐7001‐580.33‐37 Laboratory Equipment‐                                     NA0000000 0 0000277502‐7001‐580.33‐38 Shop Equipment‐                                     NA0000000 0 0000Prepared by NewGen Strategies and Solutions Page 6 of 8DRAFT109 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total278502‐7001‐580.33‐39 Stores Equipment‐                                     NA0000000 0 0000279502‐7001‐580.33‐41 Tools26,634                          Total Plant9,092 3,6414,3511,780 2,427 2,900 1,187 495 76200 26,634280502‐7001‐580.33‐98 Other Equipment172,591                       Total Plant58,914 23,591 28,192 11,538 15,728 18,795 7,692 3,206 4,93600 172,591281502‐7001‐580.34‐42 Trucks333,502                       Labor101,477 72,734 40,152 17,364 48,159 26,374 11,576 4,499 11,16500 333,502282502‐7001‐580.34‐98 Other Machinery/Equipment‐                                     NA0000000 0 0000283502‐7001‐580.35‐55 Street Lights21,307                          Total Plant7,273 2,9133,4811,424 1,942 2,320950 396 60900 21,307284502‐7001‐580.35‐56 Poles/Towers/Fixtures‐                                     NA0000000 0 0000285502‐7001‐580.35‐57 Power Line Construction312,732                       Overhead0 187,63900 125,09300 0 000 312,732286502‐7001‐580.35‐58 Inactive Underground‐                                     NA0000000 0 0000287502‐7001‐580.35‐59 Customer Service Lines‐                                     NA0000000 0 0000288502‐7001‐580.35‐62 UT System Master Plan‐                                     NA0000000 0 0000289502‐7001‐580.35‐66 Fiber Optic Install‐                                     NA0000000 0 0000290502‐7001‐580.37‐01 Software Development85,230                          Total Plant29,093 11,650 13,9225,698 7,767 9,281 3,798 1,583 2,43700 85,230291Total Capital 1,370,798 252,239 335,418 108,453 141,626 223,131 71,727 94,417 12,236 131,55100 1,370,798292Subtotal Revenue Requirement 10,395,839 2,416,070 1,771,822 997,608 522,821 1,174,913 657,542 348,547 111,416 361,420 2,033,6800 10,395,839293Less Other Income294Additional Heater‐                                     NA0000000 0 0000295Customer Contribution319,612                        RevReq 74,295 54,467 30,677 16,077 36,118 20,220 10,718 3,426 11,079 62,5360 319,612296Investment Income35,974                          RevReq8,362 6,1313,4531,810 4,065 2,276 1,206 386 1,247 7,0390 35,974297Info Technology Services‐                                     NA0000000 0 0000298Pole Rental9,000                             RevReq2,092 1,534864453 1,017569302 96 312 1,7610 9,000299Vehicle Work Orders‐                                     NA0000000 0 0000300Field Work Orders‐                                     NA0000000 0 0000301Development Fees‐                                     NA0000000 0 0000302Meter Reading‐                                     NA0000000 0 0000303Buildings‐                                     NA0000000 0 0000304Other‐                                     NA0000000 0 0000305Fiberoptic Lease‐                                     NA0000000 0 0000306Special Initial Reads‐                                     NA0000000 0 0000307Outdoor Area Lights9,552                             RevReq2,220 1,628917480 1,079604320 102 331 1,8690 9,552308Surge Arrestor895                                 Overhead 0 537 0 0 358 0 0 0 0 0 0 895309Write Off‐                                     NA0000000 0 0000310Electric Metering1,135                              Metering ‐ Plant0000000 0 1,13500 1,135311Total Miscellaneous Revenue376,16886,970 64,297 35,910 18,820 42,638 23,669 12,546 4,011 14,104 73,2050 376,168312Total Other Income376,168 86,970 64,297 35,910 18,820 42,638 23,669 12,546 4,011 14,104 73,2050 376,168313Forecasted Under‐Recovery (per Financial Plan)535,391                       RevReq124,453 91,240 51,387 26,931 60,502 33,870 17,954 5,739 18,558 104,756 0 535,391314Total O&M Expense without Depr or PP6,338,146 1,932,250 1,335,031 780,555 336,488 884,289 513,520 224,325 86,860 209,732 35,0970 6,338,146315Debt Service591,300 201,841 80,825 96,587 39,528 53,883 64,391 26,352 10,984 16,909 00 591,300316Total Other Funds1,998,043 0 0 0 0 0 0 0 0 0 1,998,043 0 1,998,043317Change in Working Capital97,552 29,740 20,548 12,014 5,179 13,610 7,904 3,453 1,337 3,228 540 0 97,552318Capital Paid from Current Earnings1,370,798 252,239 335,418 108,453 141,626 223,131 71,727 94,417 12,236 131,55100 1,370,798319Less Other Income376,168 86,970 64,297 35,910 18,820 42,638 23,669 12,546 4,011 14,104 73,2050 376,168320Less Planned Under‐Recovery (per Financial Plan)535,391 124,453 91,240 51,387 26,931 60,502 33,870 17,954 5,739 18,558 104,7560 535,391321Total Revenue Requireme9,484,2802,204,647 1,616,286 910,311 477,070 1,071,774 600,002 318,047 101,667 328,758 1,855,7190 9,484,280322ALLOCATION FACTORS323Direct Assignment Allocators32400000000101Prepared by NewGen Strategies and Solutions Page 7 of 8DRAFT110 Estes Park Power and CommunicationsSchedule 4Classification of Distribution CostsAB CDEFGHIJKLMNOPLineTest YearDemand RelatedCustomer RelatedDirect AssignmentNo.Account2022Allocation Factor Substations Overhead‐D Underground‐D Transformers‐D Overhead‐C Underground‐C Transformers‐C Services Metering Outdoor Ltg Street Ltg Total325Outdoor LightingOutdoor Ltg0% 0%0%0% 0%0%0% 0% 0% 100% 0% 100%3261,932,250 1,335,031 780,555 336,488 884,289 513,520 224,325 86,860 209,732 35,0970 6,338,146327Total O&MTotal O&M30% 21%12%5% 14%8%4% 1% 3% 1% 0% 100%3281,932,250 1,335,031 780,555 336,488 884,289 513,520 224,325 86,860 209,732 35,0970 6,338,146329O&M W/O Depr or PPO&M W/O Depr or PP30% 21%12%5% 14%8%4% 1% 3% 1% 0% 100%330Total Distribution Excluding Labor994,530 712,833 393,515 170,177 471,986 258,476 113,451 44,092 109,42700 3,268,487331LaborLabor30% 22%12%5% 14%8%3% 1% 3% 0% 0% 100%3324,640,616 2,157,629 3,033,598 890,679 1,438,419 2,022,399 593,786 26,744 281,43915,085,308333Net Plant (without lighting)Net Plant31% 14%20%6% 10%13%4% 0% 2% 0% 0% 100%3348,982,4038,982,403335Substations ‐ PlantSubstations ‐ Plant100% 0%0%0% 0%0%0% 0% 0% 0% 0% 100%3363,596,9062,397,9385,994,844337OverheadOverhead0% 60%0%0% 40%0%0% 0% 0% 0% 0% 100%3384,298,3452,865,5637,163,908339UndergroundUnderground0% 0%60%0% 0%40%0% 0% 0% 0% 0% 100%3401,759,0861,172,7242,931,810341Transformers ‐ PlantTransformers ‐ Plant0% 0%0%60% 0%0%40% 0% 0% 0% 0% 100%342488,822488,822343ServicesServices0% 0%0%0% 0%0%0% 100% 0% 0% 0% 100%344752,509752,509345Metering ‐ PlantMetering ‐ Plant0% 0%0%0% 0%0%0% 0% 100% 0% 0% 100%34611347Direct Assign General Fund TransferDA‐GFT0% 0%0%0% 0%0%0% 0% 0% 100% 0% 100%3488,982,403 3,596,906 4,298,345 1,759,086 2,397,938 2,865,563 1,172,724 488,822 752,50910 26,314,2973490000000 0 0(1) 0(1)3508,982,403 3,596,906 4,298,345 1,759,086 2,397,938 2,865,563 1,172,724 488,822 752,50900 26,314,296351Total Plant (without lighting)Total Plant34% 14%16%7% 9%11%4% 2% 3% 0% 0% 100%3523,596,906 4,298,3457,895,251353Overhead/UndergroundOverhead/Underground0% 46%54%0% 0%0%0% 0% 0% 0% 0% 100%3542,204,647 1,616,286 910,311 477,070 1,071,774 600,002 318,047 101,667 328,758 1,855,7190 9,484,280355Revenue RequirementRevReq23% 17%10%5% 11%6%3% 1% 3% 20% 0% 100%35631063373357OH Miles of LineOH Miles Line83% 0%0%0% 17%0%0% 0% 0% 0% 0% 100%35815829188359UG Miles of LineUG Miles Line84% 0%0%0% 16%0%0% 0% 0% 0% 0% 100%360468000 9200 0 000 561361Total Miles of LineAll Miles Line84% 0%0%0% 16%0%0% 0% 0% 0% 0% 100%362000000000000363Not ApplicableNA0% 0%0%0% 0%0%0% 0% 0% 0% 0% 0%Prepared by NewGen Strategies and Solutions Page 8 of 8DRAFT111 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total1Operation and Maintenance Expense2Purchased Power3502‐6100‐520.28‐08Purchased Power Supply‐                            NA0 04502‐6100‐520.28‐18Wind Power‐                             NA 0 05502‐6100‐520.28‐19Wheeling Chgs‐FR Hydro‐                            NA0 06Total Purchased Power‐                            ‐                  ‐                  7TOTAL PURCHASED POWER‐                            ‐                  ‐                  8Distribution9502‐6301‐540.11‐01Supervisors‐                            NA0 010502‐6301‐540.11‐02Regular Staff‐                            NA0 011502‐6301‐540.11‐03Seasonal Staff‐                            NA0 012502‐6301‐540.11‐04Staff Overtime‐                            NA0 013502‐6301‐540.11‐05Seasonal Overtime‐                            NA0 014Total Personal Services/Salaries‐                            ‐                  ‐                  15502‐6301‐540.13‐01Cell Phone‐                            NA0 016502‐6301‐540.13‐03Vehicle Allowance‐                            NA0 017Total Additional Compensation‐                            ‐                  ‐                  18502‐6301‐540.14‐11Medical Insurance‐                            NA0 019502‐6301‐540.14‐12Life Insurance‐                            NA0 020502‐6301‐540.14‐14Employee Assistance Prog‐                            NA0 021502‐6301‐540.14‐15Dental Insurance‐                             NA 0 022502‐6301‐540.14‐16Vision Insurance‐                            NA0 023502‐6301‐540.14‐17MASA‐                            NA0 024502‐6301‐540.14‐18Telephone Doc‐                            NA0 025502‐6301‐540.14‐21Taxes/FICA‐Medicare‐                            NA0 026502‐6301‐540.14‐31Retirement/ICMA 401(A)‐                            NA0 027502‐6301‐540.14‐32Retirement/PERA‐                            NA0 028502‐6301‐540.14‐41Workers' Compensation‐                            NA0 029502‐6301‐540.14‐90Pension Benefit Expense‐                            NA0 030502‐6301‐540.14‐99Salary Capital Contra Act‐                            NA0 031Total Employer Benefits‐                            ‐                  ‐                  32502‐6301‐540.21‐01Property‐                            NA0 033502‐6301‐540.21‐02Liability‐                            NA0 034502‐6301‐540.21‐50Unemployment‐                            NA0 035Total Insurance Premiums‐                             ‐                  ‐                  36502‐6301‐540.22‐02Engineering‐                            NA0 037502‐6301‐540.22‐13Contract/Skilled Services‐                            NA0 038502‐6301‐540.22‐14Lab Testing‐                            NA0 039502‐6301‐540.22‐24GIS‐                            NA0 040502‐6301‐540.22‐26Insurance Calims‐                            NA0 041502‐6301‐540.22‐30Land Use Fees‐                            NA0 042502‐6301‐540.22‐98Other‐                            NA0 0Prepared by NewGen Strategies and Solutions Page 1 of 8DRAFT112 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total43Total Prof. Services/Fees‐                            ‐                  ‐                  44502‐6301‐540.24‐02Real Property‐                            NA0 045Total Rentals‐                            ‐                  ‐                  46502‐6301‐540.25‐01Maintenance Contracts‐                            NA0 047502‐6301‐540.25‐02Buildings‐                            NA0 048502‐6301‐540.25‐05Machinery/Tools‐                            NA0 049502‐6301‐540.25‐06Meters‐                            NA0 050502‐6301‐540.25‐07Transformer‐                            NA0 051502‐6301‐540.25‐08Laboratory‐                            NA0 052502‐6301‐540.25‐30Street Lights‐                            NA0 053502‐6301‐540.25‐31Substation‐                             NA 0 054502‐6301‐540.25‐32Power Line Maintenance‐                            NA0 055502‐6301‐540.25‐33Inactive Underground Main‐                            NA0 056502‐6301‐540.25‐34Customer Service Lines‐                            NA0 057502‐6301‐540.25‐98Other Equipment/Machinery‐                            NA0 058Total Repair and Maintenance‐                            ‐                  ‐                  59502‐6301‐540.26‐01Office Supplies‐                            NA0 060502‐6301‐540.26‐04Freight/Shipping‐                            NA0 061502‐6301‐540.26‐05Janitorial‐                            NA0 062502‐6301‐540.26‐06Small Tools‐                             NA 0 063502‐6301‐540.26‐07Small Hardware‐                            NA0 064502‐6301‐540.26‐19Traffic Control‐                            NA0 065502‐6301‐540.26‐20Electrical‐                            NA0 066502‐6301‐540.26‐33Data Processing Equipment‐                            NA0 067502‐6301‐540.26‐34Meters‐                            NA0 068502‐6301‐540.26‐48Shop Equipment‐                            NA0 069502‐6301‐540.26‐55Street Lights‐                            NA0 070502‐6301‐540.26‐57Overhead Lines‐                            NA0 071Total Materials and Supplies‐                            ‐                  ‐                  72502‐6301‐540.27‐01Personal Safety Equipment‐                            NA0 073502‐6301‐540.27‐03Vehicle Allowance‐                            NA0 074502‐6301‐540.27‐04Education/Training‐                            NA0 075502‐6301‐540.27‐06Employee Recognition‐                            NA0 076502‐6301‐540.27‐07Mileage Reimbursement‐                            NA0 077502‐6301‐540.27‐21Employee Recruitment‐                            NA0 078Total Job Performance Expenses‐                             ‐                  ‐                  79502‐6301‐540.29‐90Short/Over Inventory Acct‐                            NA0 080502‐6301‐540.29‐95Depreciation‐                            NA0 081502‐6301‐540.29‐97Accumulated Pant‐                            NA0 082Total Other Current Expenses‐                            ‐                  ‐                  83TOTAL DISTRIBUTION00 0Prepared by NewGen Strategies and Solutions Page 2 of 8DRAFT113 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total84Customer ServicesCurrent Expenditures85502‐6401‐550.11‐01Supervisors71,737                 Customer 71,737 71,73786502‐6401‐550.11‐02Regular Staff146,163               Customer 146,163 146,16387502‐6401‐550.11‐03Seasonal Staff‐                             Customer0 088502‐6401‐550.11‐04Staff Overtime13,850                 Customer 13,850 13,85089502‐6401‐550.11‐05Seasonal Overtime80                          Customer80 8090Total Personal Service/Salaries231,830               231,830      231,830     91502‐6401‐550.13‐01Cell Phone419                      Customer419 41992502‐6401‐550.13‐03Vehicle Allowance‐                             Customer0 093Total Additional Compensation419                      419              419             94502‐6401‐550.14‐11Medical Insurance55,635                 Customer 55,635 55,63595502‐6401‐550.14‐12Life Insurance908                      Customer908 90896502‐6401‐550.14‐14Employee Assistance Prog230                      Customer230 23097502‐6401‐550.14‐15Dental Insurance3,987                   Customer3,987 3,98798502‐6401‐550.14‐16Vision Insurance1,027                   Customer1,027 1,02799502‐6401‐550.14‐17MASA416                      Customer416 416100502‐6401‐550.14‐18Telephone Doc202                      Customer202 202101502‐6401‐550.14‐21Taxes/FICA‐Medicare18,870                 Customer 18,870 18,870102502‐6401‐550.14‐31Retirement/ICMA 401(A)‐                             Customer0 0103502‐6401‐550.14‐32Retirement/PERA31,762                 Customer 31,762 31,762104502‐6401‐550.14‐41Workers' Compensation763                      Customer763 763105502‐6401‐550.14‐90Pension Benefit Expense‐                             Customer0 0106502‐6401‐550.14‐99Salary Capital Contra Act‐                             Customer0 0107Total Employer Benefits113,799               113,799      113,799     108502‐6401‐550.21‐02Liability1,681                    Customer 1,681 1,681109502‐6401‐550.21‐50Unemployment‐                             Customer0 0110Total Insurance Premiums1,681                   1,681         1,681         111502‐6401‐550.22‐09Info Technology Services‐                             Customer0 0112502‐6401‐550.22‐10Bank Fees533                      Customer533 533113502‐6401‐550.22‐13Contract/Skilled Services‐                             Customer0 0114502‐6401‐550.22‐26Insurance Claims‐                             Customer0 0115502‐6401‐550.22‐98Other1,233                   Customer1,233 1,233116Total Prof. Services/Fees1,765                   1,765         1,765         117502‐6401‐550.23‐01Publication Fees‐                             Customer0 0118Total Publishing‐                            ‐                  ‐                  119502‐6401‐550.24‐01Equipment1,278                   Customer1,278 1,278120502‐6401‐550.24‐03Lease4,800                   Customer4,800 4,800121Total Rentals6,078                   6,078         6,078         122502‐6401‐550.25‐01Maintenance Contracts8,789                   Customer8,789 8,789123502‐6401‐550.25‐03Furniture/Fixtures‐                             Customer0 0Prepared by NewGen Strategies and Solutions Page 3 of 8DRAFT114 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total124502‐6401‐550.25‐98Other Equipment/Machinery533                       Customer 533 533125Total Repair and Maintenance9,322                   9,322         9,322         126502‐6401‐550.26‐01Office Supplies3,729                   Customer3,729 3,729127502‐6401‐550.26‐02Postage42,517                 Customer 42,517 42,517128502‐6401‐550.26‐03Printing Forms27,840                 Customer 27,840 27,840129502‐6401‐550.26‐04Freight/Shipping799                      Customer799 799130502‐6401‐550.26‐17Catering/Spec Circumstanc799                      Customer799 799131502‐6401‐550.26‐23Furniture/Fixtures2,131                    Customer 2,131 2,131132502‐6401‐550.26‐32Data Processing Software3,018                   Customer3,018 3,018133502‐6401‐550.26‐33Data Processing Equipment2,131                    Customer 2,131 2,131134502‐6401‐550.26‐42Office Equipment799                      Customer799 799135502‐6401‐550.26‐46Communication Equipment‐                             Customer0 0136Total Materials and Supplies83,763                 83,763       83,763       137502‐6401‐550.27‐04Education/Training13,317                 Customer 13,317 13,317138502‐6401‐550.27‐05Member Dues/Subscriptions533                      Customer533 533139502‐6401‐550.27‐06Employee Recognition266                      Customer266 266140502‐6401‐550.27‐07Mileage Reimbursement160                       Customer 160 160141502‐6401‐550.27‐21Employee Recruitment‐                             Customer0 0142Total Job Performance Expenses14,276                 14,276       14,276       143502‐6401‐550.29‐07Uncollectible Accounts15,981                 Customer 15,981 15,981144502‐6401‐550.29‐25Promotion‐                             Customer 0 0145502‐6401‐550.29‐31Uncollected Taxes‐                             Customer0 0146Total Other Current Expenses15,981                 15,981       15,981       147Total Current Expenditures478,914               478,914      478,914     Administration/General148502‐6501‐560.11‐01Supervisors18,184                 Customer 18,184 18,184149502‐6501‐560.11‐02Regular Staff45,366                 Customer 45,366 45,366150502‐6501‐560.11‐03Seasonal Staff‐                             Customer0 0151502‐6501‐560.11‐04Staff Overtime2,813                   Customer2,813 2,813152Total Personal Service/Salaries66,363                 66,363       66,363       153502‐6501‐560.13‐01Cell Phone308                      Customer308 308154502‐6501‐560.13‐03Vehicle Allowance‐                             Customer0 0155Total Additional Compensation308                      308              308             156502‐6501‐560.14‐11Medical Insurance8,642                   Customer8,642 8,642157502‐6501‐560.14‐12Life Insurance192                      Customer192 192158502‐6501‐560.14‐14Employee Assistance Prog49                          Customer49 49159502‐6501‐560.14‐15Dental Insurance807                      Customer807 807160502‐6501‐560.14‐16Vision Insurance226                       Customer 226 226161502‐6501‐560.14‐17MASA88                          Customer88 88162502‐6501‐560.14‐18Telephone Doc43                          Customer 43 43163502‐6501‐560.14‐21Taxes/FICA‐Medicare5,402                   Customer5,402 5,402Prepared by NewGen Strategies and Solutions Page 4 of 8DRAFT115 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total164502‐6501‐560.14‐31Retirement/ICMA 401(A)651                      Customer651 651165502‐6501‐560.14‐32Retirement/PERA8,297                   Customer8,297 8,297166502‐6501‐560.14‐35Retirement/ F.P.P.A‐                             Customer0 0167502‐6501‐560.14‐41Workers' Compensation346                      Customer346 346168502‐6501‐560.14‐90Pension Benefit Expense‐                             Customer0 0169502‐6501‐560.14‐99Salary Capital Contra Act‐                             Customer0 0170Total Employer Benefits24,742                 24,742       24,742       171502‐6501‐560.21‐01Property‐                             Customer0 0172502‐6501‐560.21‐02Liability‐                             Customer0 0173Total Insurance Premiums‐                             ‐                  ‐                  174502‐6501‐560.22‐01Auditing904                      Customer904 904175502‐6501‐560.22‐02Engineering‐                             Customer0 0176502‐6501‐560.22‐06Medical239                      Customer239 239177502‐6501‐560.22‐07Recording Fees‐                             Customer0 0178502‐6501‐560.22‐08Legal‐                             Customer0 0179502‐6501‐560.22‐09Info Technology Services13,729                  Customer 13,729 13,729180502‐6501‐560.22‐10Bank Fees292                      Customer292 292181502‐6501‐560.22‐24GIS‐                             Customer0 0182502‐6501‐560.22‐33Data Processing‐                             Customer0 0183502‐6501‐560.22‐89Utility Financial Studies‐                             Customer0 0184502‐6501‐560.22‐98Other‐                             Customer0 0185Total Prof. Services/Fees15,164                 15,164       15,164       186502‐6501‐560.23‐01Publication Fees788                      Customer788 788187Total Publishing788                      788              788             188502‐6501‐560.24‐01Equipment‐                             Customer0 0189502‐6501‐560.24‐02Real Property‐                             Customer0 0190502‐6501‐560.24‐03Lease‐                             Customer0 0191Total Rentals‐                            ‐                  ‐                  192502‐6501‐560.25‐01Maintenance Contracts‐                             Customer0 0193502‐6501‐560.25‐02Buildings‐                             Customer0 0194502‐6501‐560.25‐03Furniture/Fixtures‐                             Customer0 0195502‐6501‐560.25‐04Vehcile Equipment5,626                   Customer5,626 5,626196502‐6501‐560.25‐05Machinery/Tools‐                             Customer0 0197502‐6501‐560.25‐09Vehicle Repairs‐Fleet Shp14,627                 Customer 14,627 14,627198502‐6501‐560.25‐44Future Vehicle Purchase‐                             Customer0 0199502‐6501‐560.25‐98Other Equipment/Machinery‐                             Customer0 0200Total Repair and Maintenance20,252                 20,252        20,252       201502‐6501‐560.26‐01Office Supplies2,250                   Customer2,250 2,250202502‐6501‐560.26‐02Postage900                      Customer900 900203502‐6501‐560.26‐03Printing Forms113                      Customer113 113204502‐6501‐560.26‐06Small Tools56                          Customer 56 56205502‐6501‐560.26‐13Medical281                      Customer281 281Prepared by NewGen Strategies and Solutions Page 5 of 8DRAFT116 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total206502‐6501‐560.26‐14Laboratory‐                             Customer0 0207502‐6501‐560.26‐15Exhibit/Display138,499               Customer 138,499 138,499208502‐6501‐560.26‐17Catering/Spec Circumstanc450                      Customer450 450209502‐6501‐560.26‐23Furniture/Fixtures563                      Customer563 563210502‐6501‐560.26‐25Energy Efficiency11,251                 Customer 11,251 11,251211502‐6501‐560.26‐32Data Processing Software2,250                   Customer2,250 2,250212502‐6501‐560.26‐33Data Processing Equipment1,125                    Customer 1,125 1,125213502‐6501‐560.26‐39Fuel & Oil5,626                   Customer5,626 5,626214502‐6501‐560.26‐42Office Equipment338                      Customer338 338215502‐6501‐560.26‐43Heavy Equipment225                      Customer225 225216502‐6501‐560.26‐46Communication Equipment2,250                   Customer2,250 2,250217Total Materials and Supplies166,177               166,177      166,177     218502‐6501‐560.27‐02Uniform Allowance225                      Customer225 225219502‐6501‐560.27‐03Vehicle Allowance‐                             Customer0 0220502‐6501‐560.27‐04Education/Training1,350                   Customer1,350 1,350221502‐6501‐560.27‐05Member Dues/Subscriptions1,463                   Customer1,463 1,463222502‐6501‐560.27‐06Employee Recognition394                      Customer394 394223502‐6501‐560.27‐07Mileage Reimbursement56                          Customer 56 56224502‐6501‐560.27‐10Meal Reimbursement‐Emerg.225                      Customer225 225225502‐6501‐560.27‐21Employee Recruitment‐                             Customer0 0226Total Job Performance Expenses3,713                   3,713         3,713         227502‐6501‐560.28‐01Telephone900                      Customer900 900228502‐6501‐560.28‐02Natural Gas1,013                   Customer1,013 1,013229502‐6501‐560.28‐03Electrical Energy5,963                   Customer5,963 5,963230502‐6501‐560.28‐04Water506                      Customer506 506231502‐6501‐560.28‐05Sewer169                       Customer 169 169232502‐6501‐560.28‐06Trash Disposal1,463                   Customer1,463 1,463233Total Utility Expenditures10,014                 10,014       10,014       234502‐6501‐560.29‐06Interest on Deposits1,278                   Customer1,278 1,278235502‐6501‐560.29‐08Payment In Lieu Of Taxes391                      Customer391 391236502‐6501‐560.29‐09PUC Gross Receipt Taxes629                       Customer 629 629237502‐6501‐560.29‐10Franchise Fees10,934                 Customer 10,934 10,934238502‐6501‐560.91‐28Housing‐                             Customer0 0239Total Other Current Expenses13,233                 13,233       13,233       240Total Administration/General320,754               320,754      320,754     241TOTAL CUSTOMER SERVICE799,668               799,668      799,668     242Total O&M Expense without Depr. Exp.799,668 799,668 799,668243Total O&M Expense Excluding Purchased Power & D799,668799,668 799,668244Debt Service:245502‐6700‐470.22‐10Bank Fees‐                             Customer0 0Prepared by NewGen Strategies and Solutions Page 6 of 8DRAFT117 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total246502‐6700‐470.29‐67Amort Exp/Bond Issue Cost‐                             Customer 0 0247502‐6700‐470.41‐01Principal on Bonds‐                             Customer0 0248502‐6700‐470.41‐02Interest on Bonds‐                             Customer0 0249502‐6700‐470.41‐05Principal/Capital Lease‐                             Customer0 0250502‐6700‐470.41‐06Interest/Capital Lease‐                             Customer0 0251Total Debt Service000252Other Funds253502‐6600‐491.90‐01General‐                             Customer 0 0254502‐6600‐491.90‐04Community Reinvestment‐                             Customer0 0255502‐6600‐491.90‐06Medical Insurance‐                             Customer0 0256502‐6600‐491.90‐07Museum‐                             Customer0 0257502‐6600‐491.90‐29Fire Service Fund‐                             Customer0 0258502‐6600‐491.90‐35Vehicle Replacement‐                             Customer0 0259502‐6600‐491.92‐31Urban Renewal Authority‐                             Customer0 0260Total Other Funds000261Change in Working Capital12,308                  Customer 12,308 12,308262Capital Paid from Current Earnings263502‐7001‐580.32‐22Building Remodeling‐                             Customer0 0264502‐7001‐580.33‐30Station Equipment‐                             Customer0 0265502‐7001‐580.33‐31Furniture/Fixtures‐                             Customer0 0266502‐7001‐580.33‐32Office Equipment‐                             Customer0 0267502‐7001‐580.33‐33Data Processing Equipment‐                             Customer0 0268502‐7001‐580.33‐34Meters‐                             Customer0 0269502‐7001‐580.33‐35Transformers‐                             Customer0 0270502‐7001‐580.33‐36Communication Equipment18,002                 Customer 18,002 18,002271502‐7001‐580.33‐37Laboratory Equipment‐                             Customer0 0272502‐7001‐580.33‐38Shop Equipment‐                             Customer0 0273502‐7001‐580.33‐39Stores Equipment‐                             Customer0 0274502‐7001‐580.33‐41Tools‐                             Customer0 0275502‐7001‐580.33‐98Other Equipment‐                             Customer0 0276502‐7001‐580.34‐42Trucks39,380                  Customer 39,380 39,380277502‐7001‐580.34‐98Other Machinery/Equipment‐                             Customer0 0278502‐7001‐580.35‐55Street Lights‐                             Customer0 0279502‐7001‐580.35‐56Poles/Towers/Fixtures‐                             Customer0 0280502‐7001‐580.35‐57Power Line Construction‐                             Customer0 0281502‐7001‐580.35‐58Inactive Underground‐                             Customer0 0282502‐7001‐580.35‐59Customer Service Lines319,612               Customer 319,612 319,612283502‐7001‐580.35‐62UT System Master Plan‐                             Customer 0 0284502‐7001‐580.35‐66Fiber Optic Install‐                             Customer0 0285502‐7001‐580.37‐01Software Development‐                             Customer0 0286Total Capital 376,994 376,994 376,994287Subtotal Revenue Requirement 1,188,970 1,188,970 1,188,970288Less Other IncomePrepared by NewGen Strategies and Solutions Page 7 of 8DRAFT118 Estes Park Power and CommunicationsSchedule 5Classification of Customer CostsAB CDEFLine No.AccountAccount Description Test Year 2022 Allocation Factor Customer Total289Additional Heater656                      Customer656 656290Customer Contribution‐                             Customer0 0291Investment Income2,580                   Customer2,580 2,580292Info Technology Services‐                             Customer0 0293Pole Rental‐                             Customer0 0294Vehicle Work Orders‐                             Customer 0 0295Field Work Orders400,000               Customer 400,000 400,000296Development Fees‐                             Customer0 0297Meter Reading40,000                 Customer 40,000 40,000298Buildings‐                             Customer0 0299Other50,000                 Customer 50,000 50,000300Fiberoptic Lease‐                             Customer0 0301Special Initial Reads13,000                 Customer 13,000 13,000302Outdoor Area Lights‐                             Customer0 0303Surge Arrestor‐                             Customer0 0304Write Off2,608                    Customer 2,608 2,608305Electric Metering‐                             Customer 0 0306Total Miscellaneous Revenue508,844508,844 508,844307Total Other Income508,844 508,844 508,844308Forecasted Under‐Recovery (per Financial Plan)‐                            Customer00309Total O&M Expense without Depr or PP799,668 799,668 799,668310Debt Service000311Total Other Funds000312Change in Working Capital12,308 12,308 12,308313Capital Paid from Current Earnings376,994 376,994 376,994314Less Other Income508,844 508,844 508,844315Less Planned Under‐Recovery (per Financial Plan)000316Total Revenue Requirement680,126680,126 680,126317ALLOCATION FACTORS318Allocators31911320CustomerCustomer100% 100%32100322Not ApplicableNA0% 0%Prepared by NewGen Strategies and Solutions Page 8 of 8DRAFT119 Estes Park Power and CommunicationsSchedule 6Cost of Service by Customer Class B  C D E F G H I J K L MLineNo.TotalAllocation FactorResidentialSmall CommercialSmall Commercial Energy Time‐of‐DayLarge CommercialLarge Commercial Time‐of‐DayMunicipal RateRMNP Administrative HousingRMNP Small AdministrativeRMNP Large AdministrativeTotal1Production2Customer509,556                                      No. Customers W/O RMNP 349,109 100,931 1,226 48,299 433 9,559000 509,5563Energy Summer (En)1,360,770 NEFL @ Trans ‐ PR Summer 522,735 344,569 6,421 445,769 3,401 37,874000 1,360,7704Energy Non‐Summer (En)3,217,708 NEFL @ Trans ‐ PR Winter 1,564,232 703,545 18,188 847,008 1,594 83,141000 3,217,7085Renewable Tariff 7 Adder0NEFL @ Trans00000 000006Renewable Intermittent Adder385,609NEFL @ Trans175,769 88,274 2,073 108,880 421 10,192000 385,6097Demand Summer (D)432,250 Summer PR CP Platte River 210,336 100,864 1,377 108,795 823 10,055000 432,2508Demand Non‐Summer (D)715,416 Winter PR CP Platte River385,877 145,191 3,158 164,320 312 16,557000 715,4169Demand Transmission1,519,087 Transmission with Ratchet 771,107 324,602 7,009 378,229 1,534 36,608000 1,519,08710DA RMNP0NA00000 0000011Subtotal PRPA8,140,3963,979,163 1,807,977 39,451 2,101,301 8,517 203,986000 8,140,39612PILOT, Franchise Fees and Other127,415PRPA Bill62,283 28,299 617 32,890 133 3,193000 127,41513Total Production8,267,811                                    4,041,446        1,836,276    40,069           2,134,191    8,650            207,179     ‐                            ‐                           ‐                           8,267,811      14CheckTRUE15Distribution16Demand Related17Substations2,204,647 9 NCP W/ RMNP1,119,763 465,436 10,020 537,634 2,419 53,0222374,537 11,579 2,204,64718Overhead1,616,286 9 NCP W/ RMNP820,928 341,223 7,346 394,154 1,773 38,8721743,326 8,489 1,616,28619Underground910,311 9 NCP W/ RMNP462,356 192,181 4,137 221,992 999 21,893981,873 4,781 910,31120Transformers477,070 Sum of Max Demands W/ RMNP 316,610 86,551 1,403 61,693 353 8,27655800 1,329 477,07021Subtotal ‐ Distribution ‐ Demand Related5,208,3142,719,658 1,085,391 22,907 1,215,471 5,544 122,064564 10,537 26,179 5,208,31422Customer Related23Overhead1,071,774 No. Customers W/ RMNP732,309 211,718 2,571 101,315 907 20,0513631,996544 1,071,77424Underground600,002 No. Customers W/ RMNP409,962 118,524 1,439 56,718 508 11,2252031,117305 600,00225Transformers318,047 No. Customers W/ RMNP217,311 62,827 763 30,065 269 5,950108592162 318,04726Services101,667 No. Customers W/ RMNP69,466 20,083 244 9,611 86 1,9023418952 101,66727Metering328,758 No. Customers W/ RMNP224,630 64,943 789 31,077 278 6,151111612167 328,75828Subtotal ‐ Distribution ‐ Customer Related2,420,2471,653,678 478,094 5,805 228,786 2,049 45,2798204,507 1,229 2,420,24729Direct Assignment30General Fund Transfer1,855,719GFT463,930 922,522 11,201 441,461 3,953 01,5818,697 2,372 1,855,719310NA000000000032Subtotal ‐ Distribution ‐ Direct Assignment1,855,719463,930 922,522 11,201 441,461 3,953 01,5818,697 2,372 1,855,71933Total Distribution9,484,280 4,837,266 2,486,007 39,913 1,885,719 11,546 167,343 2,964 23,742 29,781 9,484,28034CheckTRUE35Customer36Customer680,126 No. Customers W/ RMNP464,708 134,352 1,631 64,292 576 12,7242301,267345 680,12637Total Customer680,126 464,708 134,352 1,631 64,292 576 12,724 230 1,267 345 680,12638CheckTRUE39Total Cost of Service18,432,217                                  9,343,420        4,456,635   81,613          4,084,202   20,772          387,246    3,195                  25,009                30,126               18,432,217    41COS ($/kWh)$0.1622 $0.1540 $0.1201 $0.1144 $0.1506 $0.1159 $0.3461 $0.0929 $0.0430 $0.145842Load Factor17.8% 32.7% 47.4% 56.6% 38.2% 39.5% 25.9%DescriptionAPrepared by NewGen Strategies and Solutions Page 1 of 3DRAFT120 Estes Park Power and CommunicationsSchedule 6Cost of Service by Customer Class B  C D E F G H I J K L MLineNo.TotalAllocation FactorResidentialSmall CommercialSmall Commercial Energy Time‐of‐DayLarge CommercialLarge Commercial Time‐of‐DayMunicipal RateRMNP Administrative HousingRMNP Small AdministrativeRMNP Large AdministrativeTotalDescriptionA43ALLOCATION FACTORS44Fundamental Allocators ‐ Jurisdictional4514,411 5,867 120 7,275 70 687000 28,43146Demand (1 CP) Estes Park1  CP Estes Park51% 21% 0% 26% 0% 2%0%0%0% 100%4740,757 14,546 322 15,624 22 1,807000 73,07848Demand (3 CP) Estes Park3 CP Estes Park56% 20% 0% 21% 0% 2%0%0%0% 100%4952,072 19,443 429 20,875 29 2,276000 95,12550Demand (4 CP) Estes Park4 CP Estes Park55% 20% 0% 22% 0% 2%0%0%0% 100%5169,868 30,067 651 33,549 70 3,401000 137,60752Demand (6 CP) Estes Park6 CP Estes Park51% 22% 0% 24% 0% 2%0%0%0% 100%53124,605 52,516 1,136 61,054 235 5,915000 245,46054Demand (12 CP) Estes Park12 CP Estes Park51% 21% 0% 25% 0% 2%0%0%0% 100%5513,473 4,871 124 5,585 48 578000 24,67956Demand (1 CP) Platte River1  CP Platte River55% 20% 1% 23% 0% 2%0%0%0% 100%5739,260 13,448 292 13,567 20 1,523000 68,11058Demand (3 CP) Platte River3 CP Platte River58% 20% 0% 20% 0% 2%0%0%0% 100%5951,015 17,088 365 18,889 27 2,101000 89,48560Demand (4 CP) Platte River4 CP Platte River57% 19% 0% 21% 0% 2%0%0%0% 100%6172,367 25,093 571 27,631 40 2,893000 128,59562Demand (6 CP) Platte River6 CP Platte River56% 20% 0% 21% 0% 2%0%0%0% 100%63117,780 47,663 911 53,117 196 5,212000 224,88064Demand (12 CP) Platte River12 CP Platte River52% 21% 0% 24% 0% 2%0%0%0% 100%6532,409 15,542 212 16,763 127 1,549000 66,60266Summer PR CP Platte RiverSummer PR CP Platte River49% 23% 0% 25% 0% 2%0%0%0% 100%6785,371 32,122 699 36,354 69 3,663000 158,27868Winter PR CP Platte RiverWinter PR CP Platte River54% 20% 0% 23% 0% 2%0%0%0% 100%69Tranmission Cost Before Ratchet12 CP Estes Park743,892      313,522   6,782         364,491     1,401        35,311   ‐                  ‐                  ‐                1,465,39870Additional Trasnmission Cost associated with Ratchet1 CP Estes Park27,214            11,080       227              13,738       133              1,297       ‐                    ‐                    ‐                  53,68971Total Transmission Cost771,107      324,602   7,009         378,229     1,534        36,608   ‐                  ‐                  ‐                1,519,08772TransmissionTransmission with Ratchet51% 21% 0% 25% 0% 2%0%0%0% 100%7316,813 6,953 185 8,376 96 885772181 33,56774Demand (1 NCP) with RMNP1 NCP W/ RMNP50% 21% 1% 25% 0% 3%0%0%1% 100%7562,013 25,816 605 30,250 219 3,10320262686 122,97476Demand (4 NCP) with RMNP4 NCP W/ RMNP50% 21% 0% 25% 0% 3%0%0%1% 100%7790,389 37,253 844 43,447 250 4,36826370979 177,92678Demand (6 NCP) with RMNP6 NCP W/ RMNP51% 21% 0% 24% 0% 2%0%0%1% 100%79129,362 53,770 1,158 62,111 279 6,12527524 1,338 254,69580Demand (9 NCP) with RMNP9 NCP W/ RMNP51% 21% 0% 24% 0% 2%0%0%1% 100%81159,885 68,692 1,369 78,348 305 7,66327635 1,558 318,48282Demand (12NCP) with RMNP12 NCP W/ RMNP50% 22% 0% 25% 0% 2%0%0%0% 100%83443,504 121,240 1,965 86,418 494 11,594771,121 1,862 668,27484Sum of Max Demands with RMNPSum of Max Demands W/ RMNP66% 18% 0% 13% 0% 2%0%0%0% 100%8557,610,664 28,933,187 679,330 35,687,102 137,894 3,340,617000 126,388,79586kWh Sold @ MeterkWh @ Meter46% 23% 1% 28% 0% 3%0%0%0% 100%Prepared by NewGen Strategies and Solutions Page 2 of 3DRAFT121 Estes Park Power and CommunicationsSchedule 6Cost of Service by Customer Class B  C D E F G H I J K L MLineNo.TotalAllocation FactorResidentialSmall CommercialSmall Commercial Energy Time‐of‐DayLarge CommercialLarge Commercial Time‐of‐DayMunicipal RateRMNP Administrative HousingRMNP Small AdministrativeRMNP Large AdministrativeTotalDescriptionA8760,351,830 30,309,853 711,653 37,385,125 144,455 3,499,567000 132,402,48388NEFL (Transmission Service)NEFL @ Trans46% 23% 1% 28% 0% 3%0%0%0% 100%8915,116,679 9,964,416 185,685 12,890,958 98,349 1,095,265000 39,351,35290NEFL (Transmission Service) PR SummerNEFL @ Trans ‐ PR Summer38% 25% 0% 33% 0% 3%0%0%0% 100%9145,235,151 20,345,438 525,968 24,494,167 46,106 2,404,301000 93,051,13192NEFL (Transmission Service) PR WinterNEFL @ Trans ‐ PR Winter49% 22% 1% 26% 0% 3%0%0%0% 100%93number of customer months97,828 28,283 343 1,353 12 8934826773 129,10194Weighting1.0 1.0 1.0 10.0 10.0 3.01.01.01.095Weighted Customer Months97,828 28,283 343 13,535 121 2,6794826773 143,17796Weighted Number of Customer Months (Meter Based) with RMNPNo. Customers W/ RMNP 68% 20% 0% 9% 0% 2% 0% 0% 0% 100%9797,828 28,283 343 13,535 121 2,679000 142,78998Weighted Number of Customer Months (Meter Based) without RMNPNo. Customers W/O RMNP 69% 20% 0% 9% 0% 2% 0% 0% 0% 100%99000000 0 0 0 1100General Fund TransferGFT 25% 50% 1% 24% 0% 0% 0% 0% 0% 100%10100000 09,232 269,060 700,510 978,802102Rocky Mountain National Park Direct AssignmentRMNP DA0% 0% 0% 0% 0% 0%1%27%72% 100%103000001 0 0 0 1104MuncipalMunicipal 0% 0% 0% 0% 0% 100% 0% 0% 0% 100%1053,979,163 1,807,977 39,451 2,101,301 8,517 203,986000 8,140,396106PRPA BillPRPA Bill 49% 22% 0% 26% 0% 3% 0% 0% 0% 100%107000000 0 1 0 1108Not ApplicableNA 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%Prepared by NewGen Strategies and Solutions Page 3 of 3DRAFT122 Estes Park Power and CommunicationsSchedule 7Revenue Summary by Customer ClassABCDEFGHIJKLM2019 Rates COSTY 2022 TY 2022 Modified TY 2022Proposed TY 2022Line No. Class TY 2022 Units Revenue ($) Difference ($) Difference (%) Target Increase Target Increase Actual Increase Difference ($) Difference (%) Revenue ($) Difference ($) Difference (%)1 Residential7,501,239$ 8,114,870$ 613,632$ 8.18% 613,632$ 525,939$ 525,939$ 0$ 0.00% 8,027,177$ 525,939$ 7.01%2 Residential Demand568,569 460,850 (107,719) (18.95%) (107,719) 000 0.00% 568,569 0 0.00%3 Residential Energy Time-of-Day630,458 719,554 89,096 14.13% 89,096 76,364 76,364 (0) 0.00% 706,822 76,364 12.11%4 Residential Energy Basic Time-of-Day 49,164 48,145 (1,019) (2.07%) (1,019) 000 0.00%49,164 0 0.00%5 Small Commercial4,347,393 4,456,635 109,242 2.51% 109,242 93,630 93,6300 0.00% 4,441,023 93,630 2.15%6 Small Commercial Energy Time-of-Day 85,069 81,613 (3,456) (4.06%) (3,456) 0(0) (0) 0.00%85,069 (0) (0.00%)7 Large Commercial3,695,196 4,084,202 389,006 10.53% 389,006 333,414 333,414 (0) 0.00% 4,028,609 333,414 9.02%8 Large Commercial Time-of-Day18,327 20,772 2,445 13.34% 2,445 2,096 2,0960 0.00%20,423 2,096 11.44%9 Municipal442,979 387,246 (55,733) (12.58%) (55,733) 0(0) (0) 0.00% 442,979 (0) (0.00%)10 RMNP Administrative Housing1,738 3,195 1,457 83.87% 1,457 000 0.00%1,738 0 0.00%11 RMNP Small Administrative21,154 25,009 3,855 18.22% 3,855 000 0.00%21,154 0 0.00%12 RMNP Large Administrative39,490 30,126 (9,364) (23.71%) (9,364) 000 0.00%39,490 0 0.00%13 Total17,400,775$ 18,432,217$ 1,031,442$ 5.93% 1,031,442$ 1,031,442$ 1,031,442$ 0$ 0.00% 18,432,217$ 1,031,442$ 5.93%Increase over 2019 RatesActual Increase versus TargetIncrease from 2019 to 2022Prepared by NewGen Strategies and Solutions Page 1 of 1DRAFT123 Estes Park Power and CommunicationsSchedule 8Proposed Rate SchedulesABCDEFGHRate 2022 2019 2020 2021 2022Line No. Class Component Units COS Rate Rate Rate Rate1Residential2Customer Charge$/Bill 25.06 22.70 23.47 24.23 25.003Energy Charge$/kWh 0.1188 0.1095 0.1119 0.1144 0.11684Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.002856Average Rate$/kWh 0.1695 0.1565 0.1602 0.1639 0.167678Residential Demand9Customer Charge$/Bill 27.46 26.10 26.90 27.70 28.5010Energy Charge Summer$/kWh 0.1126 0.1095 0.1119 0.1144 0.116811Energy Charge Winter$/kWh 0.0365 0.0654 0.0645 0.0636 0.062712Demand Charge$/kW 12.53 13.60 13.60 13.60 13.6013Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00281415Average Rate$/kWh 0.1105 0.1355 0.1358 0.1360 0.13631617Residential Energy Time‐of‐Day18Customer Charge$/Bill 27.76 26.10 26.90 27.70 28.5019Energy Charge On-Peak$/kWh 0.1689 0.1520 0.1566 0.1612 0.165820Energy Charge Off-Peak$/kWh 0.0928 0.0760 0.0806 0.0852 0.089821Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00282223Average Rate$/kWh 0.1384 0.1209 0.1259 0.1309 0.135924ProposedPrepared by NewGen Strategies and Solutions Page 1 of 3DRAFT124 Estes Park Power and CommunicationsSchedule 8Proposed Rate SchedulesABCDEFGHRate 2022 2019 2020 2021 2022Line No. Class Component Units COS Rate Rate Rate RateProposed25Residential Energy Basic Time‐of‐Day26Customer Charge$/Bill 28.08 26.10 26.90 27.70 28.5027Energy Charge Summer$/kWh 0.1166 0.1095 0.1119 0.1144 0.116828Energy Charge On-Peak$/kWh 0.1689 0.1345 0.1470 0.1595 0.171929Energy Charge Off-Peak$/kWh 0.0928 0.1077 0.1038 0.0998 0.095930Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00283132Average Rate$/kWh 0.1365 0.1389 0.1391 0.1392 0.13943334Small Commercial35Customer Charge$/Bill 25.22 33.37 33.25 33.12 33.0036Energy Charge$/kWh 0.1266 0.1140 0.1154 0.1169 0.118337Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00283839Average Rate$/kWh 0.1540 0.1504 0.1515 0.1525 0.15354041Small Commercial Energy Time‐of‐Day42Customer Charge$/Bill 25.22 36.77 36.51 36.26 36.0043Energy Charge On-Peak$/kWh 0.1353 0.1615 0.1526 0.1438 0.134944Energy Charge Off-Peak$/kWh 0.0876 0.0708 0.0763 0.0818 0.087245Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00284647Average Rate$/kWh 0.1201 0.1248 0.1249 0.1251 0.125248Prepared by NewGen Strategies and Solutions Page 2 of 3DRAFT125 Estes Park Power and CommunicationsSchedule 8Proposed Rate SchedulesABCDEFGHRate 2022 2019 2020 2021 2022Line No. Class Component Units COS Rate Rate Rate RateProposed49Large Commercial50Customer Charge$/Bill 252.23 45.23 45.49 45.74 46.0051Energy Charge$/kWh 0.0547 0.0625 0.0633 0.0640 0.064852Demand Charge$/kW 19.55 14.80 15.87 16.93 18.0053Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00285455Average Rate$/kWh 0.1144 0.1036 0.1067 0.1098 0.11295657Large Commercial Time‐of‐Day58Customer Charge$/Bill 252.23 53.18 53.79 54.39 55.0059Energy Charge On-Peak$/kWh 0.0774 0.0820 0.0848 0.0876 0.090460Energy Charge Off-Peak$/kWh 0.0365 0.0445 0.0461 0.0478 0.049561Demand Charge$/kW 19.49 17.45 18.30 19.15 20.0062Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00286364Average Rate$/kWh 0.1506 0.1331 0.1381 0.1431 0.14816566Municipal67Customer Charge$/Bill 75.67 0.00 9.00 18.00 27.0068Energy Charge$/kWh 0.0929 0.1171 0.1149 0.1128 0.110669Wholesale Power Cost Adjustment Charge$/kWh 0.0028 0.0035 0.0000 0.0014 0.00287071Average Rate$/kWh 0.1159 0.1327 0.1327 0.1326 0.1326Prepared by NewGen Strategies and Solutions Page 3 of 3DRAFT126 3/6/2020 1 March 10, 2020 Financial Forecast, Cost of Service, and Rate Design Study Cost of Service And Rate Design Process Overview 1 2 1 2 127 3/6/2020 2 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview 3 Cost of Service (COS) Determine cost to provide electric serve to different customer classes,  identifying the fixed and variable cost components.  Rate Design Use the COS results, rate strategy and policies to guide rate design.   Rates must fully recover all costs. Rates In Three Steps Framework and guide for COS, financial and rate related decisions for  (vision, goals, metrics, etc.) Revenue Requirement Identify cost to operate utility to determine rate revenue required to  keep utility financially solvent.  NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Desired Outcomes • Financial Strength • Bond covenants • Adherence to Cost of Service principles • Rate design – Various service offerings – Avoid complexity – Transparency – Funding conservation efforts – Avoid Rate Shock –Etc. 4 Economics Fairness Utility Financial Strength Energy  Conservation Understandable Transparent Adhere to  Laws/Regulations Principles of Cost of Service 3 4 128 3/6/2020 3 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Steps 5 STEP 1 STEP 2 STEP 4 STEP 3 STEP 5 Determine the revenue requirement of the utility Unbundle costs by functions and services (purchased power, distribution, customer services.) Classify costs (demand, energy, fixed, variable, etc.) Allocate cost among customer classes (residential, small commercial, etc.) Design rates that generate the revenue requirement Cost Allocation Rate Design Revenue Requirement Determination NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 1 Revenue Requirement Determination • Revenue Requirement (RR) equals the revenue that must be generated from electric rates – Total system operating costs less other sources of revenue, example, interest income – Initially expressed one amount then divided out to each customer class 6 5 6 129 3/6/2020 4 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 1 Revenue Requirement 7 Financial Forecasting • 10 year projection • Predicts utility financials: •Revenues •Expenses •Capital Improvement Projects (CIP) •Bond financing and payments •Cash reserve requirements •Etc. • Enables scenario analyses which helps us understand the impact on electric rates (example, if a project is bond financed vs using cash reserves) P&C Financials were used as the basis to forecast future RR NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 1 Revenue Requirement • Test Year RR is a projection of costs based on changes (adjustments) in the cost of doing business – Adjustments • Known and Measurable • Prudent • Reasonable and Necessary 8 P&C Financials Dist. Engineering Dist. Labor Dist. Materials Capital Projects Adjustments Known/measurable Inflation/escalation Load growth (development) Future RR Target  Year   (aka Test  Year  ‐TY)  TY Dist. Engineering TY Dist. Labor TY Dist. Materials TY Capital Projects 7 8 130 3/6/2020 5 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Steps in the Rate Design Process 9 STEP 1 STEP 2 STEP 4 STEP 3 STEP 5 Determine the revenue requirements of the utility Unbundle costs by functions and services (production, transmission, distribution, etc.) Classify costs (demand, energy, customer costs, etc.) Allocate cost among customer classes Design rates Revenue Requirement Determination Cost Allocation Rate Design NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 2 Functions 10 The Electric Utility Grid Configuration 9 10 131 3/6/2020 6 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 2 Functions 11 Platte River Power Authority (PRPA) “Generation” & “Transmission” Town of Estes Park Power & Communications (P&C): “Distribution” & “Customer Service” NEWGEN STRATEGIES AND SOLUTIONS, LLC • The generation function is responsible for producing energy and meeting the maximum customer demand – The power plant portfolio is sized to meet the maximum demand requirements of the system (PRPA) – Energy is produced by wind, solar and burning fuel to meet customer demand over time • Electricity is transmitted to the Town through transmission lines Cost of Service and Rate Design Overview PRPA - Generation and Transmission Functions 12 11 12 132 3/6/2020 7 NEWGEN STRATEGIES AND SOLUTIONS, LLC • The distribution function distributes electricity from the substation to customers – Tree trimming – Respond to outages – Street light maintenance – Billing Cost of Service and Rate Design Overview Town of Estes Park Distribution Function 13 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Steps in the Rate Design Process 14 STEP 1 STEP 2 STEP 4 STEP 3 STEP 5 Determine the revenue requirements of the utility Unbundle costs by functions and services (production, transmission, distribution, etc.) Classify costs (demand, energy, customer costs, etc.) Allocate cost among customer classes Design rates Revenue Requirement Determination Cost Allocation Rate Design 13 14 133 3/6/2020 8 NEWGEN STRATEGIES AND SOLUTIONS, LLC Typical Cost Functions Typical Cost Classifications Production: Demand‐related Energy‐related Transmission: Demand‐related Direct Assignments Distribution: Demand‐related Customer‐related Direct Assignments Customer Service: Utility Billing,  Customer questions Cost of Service and Rate Design Overview Step 3 Cost Classification 15 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Step 3 Cost Classification • Fixed or Variable costs – Fixed costs vary with capacity additions • Examples: labor expense & depreciation • Demand-related and customer-related costs are fixed – Variable costs vary with energy consumed, delivered, or purchased • Example: energy component of PRPA’s wholesale rate • Energy-related costs are variable 16 15 16 134 3/6/2020 9 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Steps in the Rate Design Process 17 STEP 1 STEP 2 STEP 4 STEP 3 STEP 5 Determine the revenue requirements of the utility Unbundle costs by functions and services (production, transmission, distribution, etc.) Classify costs (demand, energy, customer costs, etc.) Allocate cost among customer classes Design rates Revenue Requirement Determination Cost Allocation Rate Design NEWGEN STRATEGIES AND SOLUTIONS, LLC • Residential • Residential Demand • Residential Energy TOD • Residential Energy Basic TOD • Small Commercial • Small Commercial Energy TOD • Large Commercial • Large Commercial TOD • Outdoor Area Lighting • Renewable energy Charge • Municipal Rate •RMNP Cost of Service and Rate Design Overview Step 4 Twelve (12) L&P Rate Classes 18 Customer Classes are grouped by similar size, consumption,  requirements, and characteristics 17 18 135 3/6/2020 10 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Cost Allocation to Classes • Cost of service differentials – Different load characteristics • Large Commercial (example Water Plants) • T-Shirt shops • Residential – Different service voltages – Metering (the YMCA is on one primary meter) – Customer service requirements (net meters) – Other 19 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview COS and Rate Making Cost of Service vs. Rate Making Cost accounting, allocate utility  costs with use, classification Used to incentivize specific  behavior, example, net metering. Rates do not have to match COS,  but industry practice is to align  rates with COS Power Supply (Demand  and  Energy  Components) Transmission (Demand  Components) Distribution (Demand and  Customer  Components) Customer (Customer  Components) Utility Functions: 20 19 20 136 3/6/2020 11 NEWGEN STRATEGIES AND SOLUTIONS, LLC Cost of Service and Rate Design Overview Potential Objectives for Tariffs and Rates • Legislative and regulatory compliance • Conservation/DSM (Behavior Modification) • Distributed Generation – Traditional – Renewables (roof top solar) • Revenue stability • Alignment with cost of service • Simplicity • Other 21 22 21 22 137 3/6/2020 12 DISCUSSION 23 138 Fwd: Comments on Electric Rate Hikes Chuck Bonza <cbonza1@aol.com> Sat, Feb 29, 2020 at 6:48 AM To: townclerk@estes.org For Town Board I'm a 20 year full time resident in EP and have been through several rate hikes. My comments regarding the current proposal are: 1. Developers who come and go are still not required to leave behind an amount of money that would fund utility or infrastructure growth. Full time residents and commercial business carry the load. 2. Commercial businesses are already paying high rates. I assume we are close to including AirBnB and VRBO operations as commercial so they too will be paying these elevated rates. 3. Smart meters/fiber optics: simple solution - don't do smart meters, I'm not sure I want the electric company turning down my usage at peak periods anyway. 4. Full time residents bear the brunt of these increases compared to the summer residents and what I understand to be about 75% of the vacation rental license owners who are non- residents. 5. I am an advocate of zero cost based budgeting each year and would like to see the utilities become more efficient rather than always just tap the citizens and leave the developers to have their way. Whether it's water or power or sewage the arguments are all similar each time. Public input is requested but I'm not aware in my 20 years of any of these requests being modified. The Town Board pretends to listen to the public but all the requests go through. I'd like to see our current candidates for Board and Trustees take a public position on this request. My experience is that they 'listen' during the campaign and then sink into the role of rubber stamping these requests and those of the Town administration. Chuck Bonza 1551 Fish Creek Road Estes Park Comments on Upcoming Electric Rates Chris Harris <chris.harris51@outlook.com> Mon, Mar 2, 2020 at 11:20 AM To: "townclerk@estes.org" <townclerk@estes.org> This email concerns both water and electric rates charged to those who are summer residents. I live in Brentwood, Tennessee, a suburb of Nashville. My family has owned a summer residence in EP since 1949 (1061 Bailey Lane). My wife and I are the sole owners now. We use our residence a maximum of approximately 3 months per year. Our house is strictly a summer residence; therefore it is not usable the other 9 months each year. Accordingly, there is no usage of water or electricity the other nine months of the year. We have always paid the rates for the non-usage time without complaint. However, over the past several years these rates have increased DRAMATICALLY. Example, my records reflect the following: 2014 non-usage rate $38.45 2015 non-usage rate $38.65 23139 2016 non-usage rate $50.16 2017 non-usage rate $52.03 2018 non usage rate $52.50 2019 non-usage rate $56.40 2020 non-usage rate $66.17 This represents an approximate 72% increase over a 6 year period of time! (and now you want to raise these rates even more). I understand the necessity of charging summer residents a fee for the non-usage periods. However, in my opinion your fees imposed for non-usage have become unreasonable. And, now you propose to raise the electrical rate. It appears that you are allocating an unreasonably large portion of the electrical/water costs to summer residents (For example, last summer while we were using the house, the maximum charge we had was $92; now the charge for non-usage is $66). I urge you to reconsider the burden you place on summer residents – those of us who have no vote - and change your allocation method. Thank you for your consideration. Chris Harris   24140 Electric Rate Hike? David Standerfer <dstanderfer@hotmail.com> Thu, Mar 5, 2020 at 4:15 AM To: "townclerk@estes.org" <townclerk@estes.org> The Power and Communications Division is proposing a rate increase beginning in June 2020. Do we really need another rate hike? Prior to the 2011 rate hike, the base fee (i.e., customer charge) for residential electric service was $4.70 per month or $56.40 per year. Beginning on January 1, 2022, the proposed base fee for residential electric service will be $25 per month or $300 per year, an increase of 432% in 10.6 years. In just 3.3 years, the 2016 rate change increased residential base fees by 239%, which explains why 2019 revenues from residential base fees eclipsed 2016 by approximately $1.5 million. In 2016, the profit sent to the Town’s General Fund was $1,391,740. In 2019, the profit transferred was $1,772,928, or 27.4% more than in 2016. From 2017 through 2019, the net increase in profits sent to the General Fund was $975,865. What did the additional $975,865 buy? As of February 25, 2020, there were 3,922 residential electric customers residing inside the Town of Estes Park and 4,239 customers residing in unincorporated Larimer County. Nearly 52% of electric customers have no voice at the ballot box, an important point since municipal utilities in Colorado operate independently of Colorado’s Public Utility Commission. The long-held position has been that citizens, if unhappy with utility rates, can replace their trustees. But electric customers residing in Glen Haven, Allenspark, and other unincorporated areas cannot vote, and they cannot serve as a trustee or run for mayor. Just like in 2016, the 2020 rate announcement is full of “utility” gobbledygook, but nowhere does it talk about profits, how much will be transferred to the General Fund over the next three years, or how it will be spent. Why not? Why is the Town so adverse to full disclosure? The proposed 2020 rate change to the residential base fee will bring in an additional $38,000 in 2020, $113,000 in 2021, and $188,000 in 2022. Maybe the trustees could reduce the profit transfer from the Power and Communications Division accordingly and use increasing sales tax revenue to fill the General Fund gap. After the last three years, electric customers deserve a break. In the future, wouldn’t it be more equitable and fair-minded to increase revenues for “Town” ideas and projects through “Town” property taxes, rather than profits derived from utility rates? David Standerfer     141 äEfEWMAR0.52020ADMINISTRATIVESERVICESBY:February24,2020TOWNOFESTESPARKBOARDRE:FISCALIRRESPOSIBIUn/ELECTRIC,WATERDEPARTMENTSGENTLEMENOF THEBOARDIcannotbelievetheTownofEstesParkactually believestheyareprovidingcosteffective,andfiscallyresponsibleservicestothepeopleoftheEstesParkarea.MostoftheprivatesectorbusinessownersintheareawouldagreeyourdepartmentsranbytheTowngovernmentaretotallyoutofcontrolwhenitcomestospendingandhiringnewemployees.IhavewitnessedanexcessiveamountofNEWequipmentthetownhasacquiredjustinthepastyear,andthe numberoftownemployeesattheelectricdepartmentandwaterdepartmentisstaggering.Allofthisnewelectriclineworkandwatermainreplacementworkwouldand shouldbeperformedbyprivatesectorcontractorsatafractionofthecostofequipmentownershipandemployeeretainagebythetown.Governmentprojects performedbygovernment entitieshaveneverandwillneverbecosteffectivetothepublic.Examplesofthis wouldbeTownofEstesParkEventsCenterwithtransportationhubnooneuses,Empty buildingbutthetownkeepstheheatandelectriconwithastaffofdon’tknowhowmanypeopletomaintainit.NowIknowyoudonotmakeanymoneyonthisyoucantevenmakethemortgagepaymentonitfromtherevenueitgenerates.Whatkindofsensedoesthatmake?Parkingstructureyoucannotchargeforparkingin,whichremainsemptybutyouhavetomaintainyearround.Nowyoufeeltheneed toraiseelectricandsoonwaterratesduetoyourirresponsiblemanagementoffunds.IwouldlovetositdownwiththefinancialmanagerofthetownandgoovertherecordsasIcantellyoufromanoutsiderpositionyouareflatbrokefolksthismeansyouareindebtandyoucannotandshouldnotbebuyingnewequipmentnorhiringnewemployeesasyouCAN’TAFFORDIT.Noprivatesector,forprofit,businessownerwouldbeabletooperatetheirbusinesssimilartohowyouareoperatingthetowndepartmentswewouldbebankruptin6months.Ihaveoperatedasuccessful regionalprivatesectorbusinessbasedinEstesParkforthepast2yearsandwhatIandothersuccessfulprivatesectorbusinessownersobserveisacompleteoutofcontrolboard,ineptfinancialmanagement,andfiscallyirresponsibleoperation.Thisletterisnotjustabouttheraisingofelectricalandwaterratesithasmoretodowiththeobservanceofgovernmentoutofcontrolspending atthelocal level.Perhapsitistimetostepbackandlookattheoverallfinancialpictureyouarepainting.AsIseeacompleterecipefor financialdisaster.RegardsStephenE.IngramPresidentIngramDrilling,Inc.142 electric rates consideration Nancy Willocks <eemawowl@gmail.com> Mon, Mar 9, 2020 at 3:23 PM To: townclerk@estes.org Several municipalities in the State of Colorado have a rate class for those who use life saving medical equipment 24 hours a day. Unfortunately, Estes is not one of them. I am requesting that you reconsider this matter and make adjustments, just as you have the RMNP Administrators. Sincerely, Nancy L Willocks 970-217-1250 (and for all others who would benefit)   143 StatementtoTownBoardonMarch10,2020Theproposedresidentialelectricrateincreasebyadding$9tothebaseelectricchargeisnotneeded.Theincreaseisnotjustified.IhavehandedtoyouafewsheetsofinformationpertainingtotheLightandPowerBudget.Ihavenumberedthesepagesatthebottom.PleaselookattheLightandPowerFundFinalBudget(Page97whichismysheet#1).ThereisatransfertotheGeneralFundoutoftheLight&PowerFundof$1,772,928afterallexpenses.Notethatthesupplysourcecosthasremainedfairlylevelfrom2017to2019.Anyrequestforadditionalrevenuefromcustomersshouldonlyoccuraftersurplusfundsareused.AccordingtotheTownofEstesPark,NotestoFinancialStatements,December31,2018,Note6statesthatannuallyboththeLightandPowerandWaterFundssubsidizestheGeneralFundoutofsurplusrevenues.(mySheet#2)IftheLightandPowerFundhasasurplus,itdoesnotrequiretheadditionalrateincreasetofulfillit’sobligationtothecustomersasstatedintheletterthataccompaniedthe lastbilling.IfyoulookattheElectricRateSummary,mysheet#3,youwillseethatthebaseratein2016was$6.70or$7.70dependingonrateclassandrisessteadilyto$22.70and$26.10in2019.Thisisanincreaseinthebaserateofalmost250%- -there’ssomethingwrongwiththispicture!Andnowasking$9more!Therearemanylowincomeresidentswhocannotaffordthesecontinued,unnecessaryincreases.Thisrateincreaseshouldbedenied.ConniePhipps585WestWonderviewAve.EstesPark,Colorado144 Light&PowerFundEnterpriseFund,#502TownofEstesPark-2019Budget.xlsxSCOPEOFSERViCESLight&Powerprovidesreliablequalityelectricpowertoapproximately10,000occounts,includingRockyMountoinNotionolPork.Al?customersareservedthroughtwosubstationswithelectricityprovidedbyPlotteRiverPowerAuthority.Light&Powermaintainsaver300mile,ofdistributionlines&constructsinfrastructurefornewdevelapment&Light&Powerisalsoresponsibleforreadingoilelectricmeters,mointenonceofoilTown-ownedStreetlights,ondrecordsmanagementincludingbillingInformationandfederalreporting.TheTownpromotesenergyefficiencyandoffersrenewableenergytooilofitscustomers.ActualsBudgetEstActualsFinalBudget2017201220182019OPERATINGREVENUESChargesforServices$15,915,519$16,577,730$16,575,584$17023,722MiscellaneousRevenue472,688282,980221,991134,578TotalOperatingRevenues16.388,20716,8.50,71016,797,57517,158,300OPERATINGEXPENSESSourceofSupply7.350,1237,544,1667,554,1667,554,806DistributionPersonnel2,067,2812,028,0932,084,3842,364,449Operations&Maintenance1,342,4132,098,5022,020.6901,384,322CustomerAccountsPersonnel343,878378.165297,671318,367Operations8,Maintenance101.233126,871126,871124,618Administration/GeneraiPersonnel891,462770,808786,352799,078Operations&Maintenance1.569,5041,874.0091,550,4851.505,623TotalOperatingEspenses13,655,89414,816,61414,420,61914,051,263Operatingincome2,722,3132,044,0962,376.9563,107,037NONOPERATINGREVENUES(EXPENSES)intergovernmentalRevenue1,031,20224.252764,1460investmentincome&7,2C668,00070,77864,000Interesteapensefoebtservicepayments(446,307)(446,632)(446,632)(470,213)CapitalLeaseProceeds000125,000LossonSaleofAssets00222,0230Totalnon-operatingrevenues(expenses)672,101(354,380)610,315(281,213)Necincomebeforecapitalcontributionsandtransfers3,394,4141,689,7162,987,2712,825.824CAPITALCONTRIBUTIONSANDTRANSFERSCapital(2,603,399)(2,988,552)(2,232,691)(1,942,000)TransfersIn365,70302,139,3060TransfersOut(1.646,929)(1,731.233)1,731,233)(1.772,928)ChangeInNetPosition(490,211)(3,030,06911,162.653(889,104)NETPOSITION,Beginning8,815,5288325,3178,325,3179,487,970NETPOSITION,Endlng$8.325,317$5.295,248$9,487,970$8,598,866*FundavailabilityIscalculatedas“unrestrictedcurrentassetslessinventorieslessprepaiditemslesscurrentliabilities”,(source:auditedflnancialstatements,page2fortheflscalyearendedDec.31.2017).Amountsfor2017endingfundbalanceare:currentassets($11,085,993),lessrestrictedcashandlnve,t(0),lessinventories(5848,912),lessprepaidItems($2,161)lesscurrentliabilities($2,044,399),foranavailableendingfundbalanceof$8,325,317.Page97of134145 TOWNOFESTESPARKNOTESTOFINANCIALSTATEMENTSDECEMBER31,2018AnnualdebtservicerequirementsfortheoutstandingLeasePurchaseAgreementatDecember31,2018areasfollows:YearPrincipalInterestTotal2019$221786$178,145$3999312020231,879168,053399,9322021242,431157501399,9322022253463146469399,9322023264997134,934399,9312024-20281517229482,4301,999,6592029-20331281831117.9311,399,762Total$4.013,616$1,385,463$5,399,079Inprioryears,theTownwasidentifiedasaresponsiblepartyinthemitigationofgroundwateranddrainageissuesattheElmRoadLandfill.TheTownhasreceivedamandatedrequestfromtheStateofColoradotosubmitadrainageplantoaddresstheissues,During2014,theTowncontractedwithStewardEnvironmentalConsultants,LLCregardingtheidentifieddrainageissuesandtheTown’sestimatedliability.TheTown’sestimatewasbasedonadrainageplanoftheareaandcostestimatesforcompletingthesitespecificcontrolsnecessary.During2018,theTownmadepaymentsintheamountof$15,408formonitoringcosts.AsofDecember31,2018,theTown’sestimatedliabilityis$75,000whichrepresentsestimatedmonitoringcostsfortwofiscalyears.Thisamounthasbeenreportedasalong-termliabilityinthegovernment-widefinancialstatements.NOTE6INTERFUNDTRANSFERSInterfundtransfersfortheyearendedDecember31,2018,werecomprisedofthefollowing:TransfersInTransfersOutAnauntGeneralFundlightandPorFund$I,731,22&..GeneralFundWalerFund144696CormiunityReinueslmentFundGeneralFund1,350,322LightandPowerFundVehicleReplacementFund2,139,308WaterFundVehicleReplacementFund551,956$5,917,508Annually,theLightand_PowerandWaterFundssubsidizestheGeneralFundout ofsurplusrevenues.NOTE7RISKMANAGEMENTPublicEntityRiskPoolTheTownisexposedtovariousrisksoflossrelatedtotorts;theftof,damageto,anddestructionofassets;errorsandomissions;injuriestoemployees;andnaturaldisasters.Fortheserisksofloss,theTownisamemberoftheColoradolntergovemmentalRiskSharingAgency(CIRSA),aseparateandindependentgovernmentalandlegalentityformedbyintergovernmentalagreementbymembermunicipalitiespursuanttoStatestatute.26146 rTOWNOFESTESPARK,COLORADOflElectricRateSummary2016-20191STFSPARKOn-PeakOff-PeakStandardCustomerEnergyEnergyDemandRateforCustomerRateClassYearChargeConsumptIonConsumptiorChargeMaythw$iMonthChargeCharge$ikWAugust$IkWh$!kWtI$lkWhRESIDENTIAL2016$5.7050.11229———Sept’16$10.70$010885———Availabletoallresidentialcustomersandresidential2017$1470$010890——customerswithelectricheatupto25000kWh-annually218.70.2019$22.70$010950———RESIDENTIALDEMAND—2016$7.70$007175—10.62—Sept’16$12.30$006505—$12.00—Availabletoexistingcustomersonthisrate,September2017$16.90$006508—$12.50—throughApril.AllothertimesisResidentialenergy2018$21.50$006526—$13.10—.2019$26.1050.06544—$13.60—RESIDENTIALENERGYT1ME-OF-DAY2016$7.70$013054$007100——Sept’16$12.30$01365050.06820——AvailabletoallresidentialcustomersusingelectrIc2017$16.9050.14130$007060——thermalstorageheat.2018$21.5050.14700$0.07345——2019$26.10$01520050.07595——RESIDENTIALENERGYBASICTIME-OF-DAY—2016$7.70$013100$010721—$0.11229AvailabletoallresidentialcustomersjusingelectricSept’16$12.30$013500$010612—50.10885thermalstorageheat.TheseratesapplySeptember2017$16.90$01335050.10691—50.10890throughApril.ThestandardResidentialrateapplies2018$21.50$0.1340050.10731—$0.10920MaythroughAugust—seesixthcolumntothefarright.2019$26.10$013450$010771—$010950SMALLCOMMERCIAL’2016$9.8550.10958——-—Sept’16$15.7350.10800———Availabletoallcommercialcustomerswithdemandsof2017$21.6150.11000———35kWoriess.2018$27.4950.11200———2019533.3750.11400———SMALLCOMMERCIALENERGYTIME-OF-DAY2016$10.85$013510$006571——Sept’16$17.3350.1430050.06269——Availabletoallcommercialcustomersusingelectric2017$23.81$015000$006576——thermalstorageheatwithdemandsof35kWorless2018$30.29$0.15600$006639——2019$36.7750.16150$007080——URGECOMMERCIAL2016$13.3550.05709—$11.14—Sept’16$21.32$005355—$13.00—Availabletoallcommercialcustomerswithdemands2017$29.2950.05640—$13.65—exceeding35kW2018$37.2650.05950—$14.25—2019$45.23$0,06250-—$14.80—LARGEcOMMERIOIALTIME-oF-DAY2016$15.7050.07296$004484$13.40—Sept’16$25.07$007000$003795$15.25—Availabletoallcommercialcustomerswithdemands2017$28.12$00735050.03985$16.00—exceeding35kW2018535.77$007750$004202$16.85—2019$53.1850.08200$0.04446$17.45—147       148 PUBLIC WORKS Report To: Honorable Mayor Jirsa Board of Trustees Through: Town Administrator Machalek From: Ryan Barr, EI, Pavement Manager Greg Muhonen, PE, Public Works Director Date: March 10, 2020 RE: 2020 Street Improvement Plan & Trail Expansion Program Update Objective: Provide the Board an update on the 2020 Street Improvement and Trail Expansion Program funded by the 2014 1A Tax Initiative. Present Situation:  In 2014, the citizens of Estes Park passed Ballot Issue 1A with a portion of the proceeds of this tax going towards street improvements and trails expansion in the Town of Estes Park.  A goal was set to raise the system-wide Pavement Condition Index (PCI) to above 70 by the end of the term of the tax in 2024.  The Public Works Department has evaluated the impact that the projected 1A tax revenue would have on the system-wide PCI through the year 2024.  The Public Works Department has continued to expand our trails system in accordance with the Estes Valley Master Trails Plan. Proposal: For 2020 the proposed spending is: $267,000 – Personnel, Spraypatcher, equipment, etc. $646,000 – Cleave Street Interim Improvements $675,000 – Overlays and Large Patches $250,000 – Chip & Crack Sealing $70,000 – Engineering Design Costs $125,000 – Parking Lot Rehabilitation 25149 $2,125,000 – Fall River Trail Improvements ($452,500 from 1A Trails Expansion Fund; $472,500 from Open Space Fund; $550,000 from Estes Valley Recreation and Parks District; $400,000 from Land & Water Conservation Fund grant; and $250,000 from Recreational Trails Program grant) $683,000 – Graves Avenue Sidewalks ($500,000 from Colorado Safe Routes to School grant, and $183,000 from 1A Trails Expansion Fund) Advantages:  This plan continues the work set forth in the original 2024 STIP plan.  Implementation of this plan will result in improved road conditions throughout Town, leading to higher citizen and guest satisfaction.  This plan includes preventive maintenance, which will impact a larger percentage of the roads in Town as opposed to only focusing on major repairs.  The entire road system is predicted to exceed an average PCI rating of 70 by the end of this program. We reached this system-wide average score in 2018 and will continue to plan cost-effective projects, in order to maintain a PCI above 70 for the duration of the program. Disadvantages:  Increased construction during the course of the program will produce detours and delays for motorists during the construction period.  Although the average system-wide PCI will be above 70 in 2024, current modeling indicates there will still be some roads with PCI ratings below 70. Action Recommended: Review the proposed 2020 Street Improvement Program. Provide comments to confirm or redirect the allocation of funds outlined in the 2020 plan. Finance/Resource Impact: These proposed street improvements are funded through the 1A Street Improvement Fund (Fund 260). The proposed trail improvements are funded through the 1A Trail Expansion Fund (Fund 244) and Larimer County Open Space Fund (Fund 220). Level of Public Interest The known level of public interest in this item is moderate. Attachments: 2020 Street Improvement Program and Trails Expansion slideshow 26150 3/4/2020 Town of Estes Park 2020 Street Improvement Program and Trails Expansion Update Town of Estes Park Street Improvement Program Goal Develop and implement a street improvement program to raise the average Pavement Condition Index (PCI) of the Town of Estes Park to a value of 70 by the year 2024 1 2 27151 3/4/2020 PCI Example - 100 PCI Example - 85 3 4 28152 3/4/2020 PCI Example - 72 PCI Example - 63 5 6 29153 3/4/2020 PCI Example - 53 PCI Example - 35 7 8 30154 3/4/2020 1A Streets Overview 2019 Street Improvements Overlaid approximately 1.3 miles of roadway and performed asphalt patches at 28 locations Davis Street, Elkhorn Avenue, 4th Street Overlay and Patching Hillside Lane Skyline Drive Davis Street Elkhorn Resurfacing 4th Street Rehabilitation Brodie Avenue Improvements More details under Trails section 9 10 31155 3/4/2020 2019 Street Improvements - Maintenance Chip Sealed approximately 6 miles Crack Sealed approximately 7 miles Parking Lot Slurry Seal Town Hall Parking Lot 11 12 32156 3/4/2020 Reach System-Wide PCI of 70 64 66 68 70 72 74 76 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024PCI Weighted AverageYear Annual Condition Plot (Area Weighted Average) Reach System-Wide PCI of 70 64 66 68 70 72 74 76 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024PCI Weighted AverageYear Annual Condition Plot (Area Weighted Average) 13 14 33157 3/4/2020 Unfunded Condition Loss 64 66 68 70 72 74 76 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035PCI Weighted AverageYear Annual Condition Plot (Area Weighted Average) Streets Improved – Cumulative 15 16 34158 3/4/2020 Streets Improved (2015) Streets Improved (2015 – 2016) 17 18 35159 3/4/2020 Streets Improved (2015 – 2017) Streets Improved (2015 – 2018) 19 20 36160 3/4/2020 Streets Improved (2015 – 2019) Streets Improved (2015 – 2020 Proposed) 21 22 37161 3/4/2020 Streets Improved – 1A Sales Tax Approximately 50% of 56 centerline miles of road have seen either chip seal, patching, or overlays. In order to reach every street by 2024, we need to touch approximately 6.5 miles each year. Currently on target Pavement degradation is perpetual. Revenue from 1A tax is critical for maintaining PCI and public satisfaction Colorado Asphalt Pavement Association (CAPA) – Local Agency Listing 23 24 38162 3/4/2020 STIP Production Summary 2020 – 1A Streets Budget 2020 Projected Expenditures $267,000 for personnel, spraypatcher, equipment, etc. $646,000 for Cleave Street Interim Improvements (Design & Construction $675,000 for Overlays and large patches $250,000 for Chip & Crack Sealing $70,000 for Engineering Design Costs $125,000 for Parking Lot Rehabilitations Contingency funds are included 25 26 39163 3/4/2020 2020 Paving & Surface Treatment Projects Overlay and Patching – Approximately 1 centerline mile Big Horn Drive, Lexington Lane, Pine Knoll Drive Patching – Approximately 10 locations for large patch repairs Curb and Gutter replacement as needed Crack Seal – 6.5 miles Chip Seal – 3 miles Cleave Street Interim Improvements Public outreach meetings for community input on interim and long-term solutions Interim construction in fall of 2020 to improve pavement & drainage, at a minimum Identify comprehensive redevelopment solution to align with downtown plan 1A Trails Overview 27 28 40164 3/4/2020 1A Trails Priorities (Dry Gulch / Devils Gulch Connection) 1A Trails Fund Impact Brodie Avenue Improvements – Constructed in 2019 10 foot wide concrete trail from Community Drive to Fish Creek Trail $400,000 from 1A Trails Expansion Fund (Plus $464,000 from 1A Streets Fund & $336,000 from SRTS Grant) Project also included drainage, parking, and pavement improvements Fall River Trail Improvements Currently out to bid for 1.2 mile stretch from Aspenglen Campground in RMNP, along Fish Hatchery Rd, to the Methodist Church parking lot Anticipate construction starting in the spring and being completed by late summer 29 30 41165 3/4/2020 2019 Grant Applications CPW Colorado the Beautiful (CtB) Non-Motorized Trails – Fall River Trail Awarded $363,000 with Local match $109,000 Not Awarded: GOCO, People for Bikes, Colorado Health Foundation, CPW RTP, FLAP Awarded 2019 Safe Routes to School (SRTS) grant for Graves Avenue Sidewalks Design in 2020 and targeting construction in summer 2021 $500,000 award Upcoming Grant Opportunities 2020 Grant Applications – Fall River Trail Transportation Alternatives Program (TAP) – Submitted in January 2020 Requested over $1.5 Million in grant funding, Local match of approximately $400,000 Multi-Modal Opportunity Fund (MMOF) – Submitted in January 2020 Requested $500,000 in grant funding, Local match of approximately $100,000 Able to use MMOF as local match for TAP, if awarded Typical grant applications – GOCO, SRTS, CPW LWCF, CPW NMT, etc. 31 32 42166 3/4/2020 Non Ballot 1A Projects US 36 and Community Roundabout Downtown Wayfinding Downtown Estes Loop (CFL) US 34 and MacGregor Roundabout (CDOT) Other Operations & Maintenance Disclaimer Projects can change based on various factors including Utility Work Usage of Contingency Funds Bid Amounts Unforeseen Damage to Road Natural Disasters Etc. 33 34 43167 3/4/2020 Thank You! 35 44168 PUBLIC WORKS Report To: Honorable Mayor Jirsa Board of Trustees Through: Town Administrator Machalek From: Vanessa Solesbee, Parking & Transit Manager Greg Muhonen, Public Works Director Date: March 10, 2020 RE: 2020 Transit Routes Proposal Objective: Provide an overview of proposed 2020 service details for Estes Transit, including staff and consultant analysis of historical program data, new service offerings, stakeholder input and alignment with the Town’s strategic plan. Present Situation: Since 2013, ridership of the Town’s free shuttles has decreased every year (except 2016) while annual operating costs have increased. When the Town Board approved implementation of seasonal paid parking on November 12, 2019, Trustees asked PW staff to be mindful of the impact to both visitors and locals that are accustomed to free parking in the downtown area. Trustees directed staff to take a more in-depth look at how Estes Transit service could help provide a viable and convenient alternative for employees, while also encouraging increased utilization of both the Parking Structure and Events Complex park-n-ride for longer term parking stays. Since the November meeting, PW staff has engaged in a robust analysis of Estes Transit service, including:  Ridership data from 2014-2019, with specific emphasis on stop, route and hourly boarding data from 2019;  Comprehensive cost of service (per rider);  Input from two citizen stakeholder groups: Transportation Advisory Board and Shuttle Committee;  Shuttle driver exit interviews;  2019 ridership surveys;  2019 staff input log; and,  Coordination with key Town and community partners (e.g., Community Services/Events, Rocky Mountain National Park). A consultant, SP+ Transportation, assisted with the data analysis and provided guidance to staff in development of the proposed 2020 Estes Transit service plan. Their 45169 effort was pro-bono and did not have to a cost to the Town beyond staff coordination time. Their full report is included as an attachment. Proposal: PW staff proposes the following transit service adjustments and additions for 2020:  Expand the total number of days served: o All Routes except Green (Express):  May 23 – June 28 (Sat & Sun only)  June 29 – October 4 (daily service) o Green Route:  May 23 – October 4 (Sat & Sun only)  Adjust the hours served per day: o Gold, Brown and Blue: 10 a.m. to 7 p.m. o Red (Trolley): 10 a.m. to 11 p.m. o Green: Noon (12:00 p.m.) to 6:00 p.m.  Repurpose the underperforming Silver route into a new Express (Green) route offering.  Transition from a “fixed route” to a “deviated fixed route” service to better serve riders of all ages and abilities.  Move the origination point for all Town routes from the Visitor Center to the Parking Structure. A detailed overview of specific stops by route can be found in the PowerPoint presentation included in the attachments. Advantages:  When approached incrementally and thoughtfully, transit service improvements have the potential to reverse the trend of decreasing ridership numbers.  Retaining 90% of stops from 2019 helps build year-over-year consistency.  Transitioning the origination location from the Visitor Center to the Parking Structure will likely improve convenience and safety for riders and pedestrians.  Adjusting the number of hours served per day will allow Estes Transit to extend its daily service season through the busy month of September. Disadvantages:  Removing five stops that were served in 2019 will impact businesses and residents located near those stops; however, ridership was very low and three of the five stoops can still be served in the 2020 deviation area.  Changing the origination location may initially confuse some riders; however, extensive outreach and education is planned to accompany route changes. Action Recommended: PW staff requests Trustee input on the proposed 2020 transit routes. Finance/Resource Impact: The 2020 Estes Transit service plan fits within the PW Parking & Transit Division’s existing 2020 budget. No additional resources are requested. 46170 Level of Public Interest Public interest in this item is high. Estes Transit is a well-liked service that is used by visitors and locals. Businesses located at or near stops served by Estes Transit also have high interest in the discussion about 2020 service plans. Attachments:  2020 Transit Routes Proposal presentation  Transportation Analysis for Estes Park 2020 (SP+ Transportation) 47171 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager March 10, 2020 Vanessa Solesbee, CAPP Parking & Transit Manager 2020 Transit Routes Proposal 2020 Service Proposal Five routes serving 53 stops Service Days Weekends only (May 23 – June 28) Daily service (June 29 – Oct 4) Service Hours 10 a.m. – 7 p.m. daily (Gold, Blue, and Brown) 10 a.m. – 11 p.m. daily (trolley only) Green Route Weekends only (May 23-Oct 4) Noon (12 p.m.) to 6 p.m. Special Event Service Serve 12 Town-produced special events 1 2 48172 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service Proposal NEW in 2020: All-electric trolley (grant- funded) Evening trolley service to better serve employees Express Service to large parking areas (return of the “Green” Route) Route deviation Return and expansion of Bustang! 2020 Service Proposal Red Route/Trolley (Downtown) 1. Parking Structure 2. Bond Park (SW corner) 3. The Ore Cart Rock Shop 4. Tregent Park 5. West Park Center 6. Maxwell Inn 7. Lazy B at Elkhorn Lodge 8. Mrs. Walsh’s Garden 9. The Grubsteak Restaurant 10. Moosely T’s 11. Thirty Below 3 4 49173 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager Red Route 2020 Service Proposal Gold Route (Fall River Rd. / Hwy 7) Top of hour (:00-:30) 1. Parking Structure 2. The Stanley Hotel 3. Timber Creek Chalets 4. McGregor Mountain Lodge 5. Fall River Visitor Center 6. Estes Park Condos 7. Aspen Winds on Fall River 8. Homestead Ln. on Fall River Rd. 9. Stonebrook Resort 10. Nicky’s Resort 5 6 50174 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service Proposal Gold Route (Fall River Rd. / Hwy 7) Bottom of hour (:30-:60) 1. Bond Park (@ Virginia Dr.) 2. The Ridgeline Hotel 3. Estes Park Health 4. Dollar General 5. Estes Park Community Center 6. Estes Park Events Complex Gold Route 7 8 51175 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service Proposal 1. Parking Structure 2. Open Air/Fun City/Estes Park Brewery 3. Worldmark (on Riverside Dr.) 4. Manor RV 5. National Park Village (near Wayfinder Rest.) 6. Alpine Trail Ridge Inn 7. Elk Meadow Lodge & RV Resort 8. Aerial Tramway 9. E. Riverside and Rockwell St. Brown Route 9 10 52176 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service Proposal 1. Parking Structure 2. Estes Mountain Lodge 3. Best Western Silver Saddle 4. Quality Inn 5. Antonio’s Pizza 6. Lake Estes Marina 7. West of Olympus Lodge 8. Estes Park KOA 9. Good Samaritan Estes Park Village 10. Talons Point & Falcon Ridge Apts. 11. Salud Family Health Center 12. Crossroads Ministry 13. Raven Ave. & Long Pine Dr. 14. Lake Front St. at Ranch Meadow 15. Lower Stanley Village Blue Route 11 12 53177 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service Proposal Green Route (Express) 1. Events Complex 2. Parking Structure 3. Bond Park (@ Virginia Dr.) Route Deviation All routes must be able to deviate within ¾ mile of existing route and stops •Must be available upon passenger request or reservation (1-7 days in advance) •Offered during regular service hours •Provide “reasonable accommodation” •Contingency plan confirmed with VIA Mobility Green Route 13 14 54178 Town of Estes Park Shuttle Committee 3/4/2020 Respectfully Submitted by: Vanessa Solesbee, Parking & Transit Manager 2020 Service – Budget Impact Financial Impact •No additional funds are requested. •All proposed changes are within the existing 2020 Transportation budget. Areas of budget realignment for 2020 •Extending the total days served •Route deviation contingency •Evening trolley service •Access gate for parking structure Questions? 15 16 55179 Transportation Analysis for Estes Park 2020 1 1. Estes Park Transportation Overview 2020 The 2019 Estes Park Transit operation consists of five shuttle routes, Brown, Red, Blue, Gold, and Silver, which are active on a daily basis from mid-June to mid-September and some major events during the year. These 5 routes extend into the community to provide transportation access for both tourism and local access during the peak summer months. This shuttle review offers recommendations to the town of Estes Park to help increase ridership goals for 2020, alleviate personal motor vehicle traffic, and increase the overall efficiency of mobility within the town. 2. Current Operation: Five Estes Park Shuttles operate during peak tourist months to help provide access to local parks and businesses in the area. Shuttles are leased by Estes Park but operated by Rocky Mountain Transit Management (RMTM) on a contracted basis. RMTM provides all transportation related services with the expectation of dispatch and the leasing process. Services are available to the public for free as a way to promote tourism and give an environmentally friendly option to the community. Service Characteristics: Service Span 2019 (7 days / week) 6/22/2019- 9/8/2019 6/22/2019- 9/8/2019 6/22/2019- 9/8/2019 6/22/2019- 9/8/2019 6/22/2019- 9/8/2019 Hours of Service 9:00-21:00 9:00-21:00 9:00-21:00 9:00-21:00 9:00-21:00 Loop Frequency 30 Minutes 30 Minutes 30 Minutes 30 Minutes 15 Minutes Loops per Day 23 23 23 23 46 Capacity of Shuttle 24 Passenger 24 Passenger 15 Passenger 15 Passenger 24 Passenger Ave. Daily Ridership Capacity 552 pass. 552 pass. 345 pass. 345 pass. 552 pass. 2019 Ridership 14,190 Riders 15,543 Riders 11,659 Riders 8,110 Riders 22,881 Riders 56180 Transportation Analysis for Estes Park 2020 2 A. Shuttle Sizes and Capacities: Under the current operation, Estes Park currently operates two different coach sizes and one trolley on their routes. The primary breakdown of shuttles is as follows: o Brown Route: DC cutaway (24 pass. ADA compliant) o Blue Route: DC cutaway (24 pass. ADA compliant) o Gold Route: DC cutaway (15 pass. ADA compliant) o Silver Route: DC cutaway (15 pass. ADA compliant) o Red Route: Town Trolley (24 pass. ADA compliant) B. Shuttle Routes o Brown Route - Provide a loop transportation from the Estes Park Visitor Center westbound to Beaver Meadows making stops along the route as requested. o Blue Route - Provide a loop transportation from Estes Park Visitor Center Eastbound to provide access to the Olympus lodge and many of the apartment complexes in the community. o Gold Route- Provide a loop transportation from the Estes Park Visitor Center northwest towards the Fall River Visitor Center. The shuttle stops along the route at lodges and hotels for pick up and drop offs as needed. o Gray Route- Provide a loop transportation from Estes Park Visitor Center to the community to the south of the city. o Red Route- Provide a loop transportation from the Estes Park Visitor Center to the west of downtown and return. Only trolley style shuttle in the fleet. C. Shuttle Route Metrics The shuttle metrics measure the following: o Average Daily Boarding: The average number of riders getting on the shuttle/trolley on a daily basis. o Boarding per service hour: The average number of riders getting on the shuttle if distribution of ridership was spread evenly on an hourly basis based off of current service hours. o Average Boarding per trip: The average number of riders getting on the shuttle per loop if distribution of ridership was spread evenly. o Average cost per service hour: Based off of the budgeted all-inclusive spending rate for the season per shuttle per hour. o Average cost per rider per day: Total cost of service for each shuttle by the average number of riders per day. Brown Route: Average Daily Boarding Boarding per Service Hour Average Boarding per trip Average Cost per service hour Average cost per rider per day 180 Pax. 15 Pax 7.5 Pax $81.78 $6.10 Passengers: abbreviated to Pax 57181 Transportation Analysis for Estes Park 2020 3 Blue Route: Average Daily Boarding Boarding per Service Hour Average Boarding per trip Average Cost per service hour Average Cost per rider per day 196 Pax. 16 Pax 8 Pax $81.78 $5.11 : Average Daily Boarding Boarding per Service Hour Average Boarding per trip Average Cost per service hour Average cost per rider per day 147 Pax. 12 Pax 6 Pax $81.78 $7.49 : Average Daily Boarding Boarding per Service Hour Average Boarding per trip Average Cost per service hour Average cost per rider per day 102 Pax. 8 Pax 4 Pax $81.78 $11.55 : Average Daily Boarding Boarding per Service Hour Average Boarding per trip Average Cost per service hour Average cost per rider per day 289 Pax. 24 Pax 6 Pax $81.78 $3.35 D. Heat Map: In order to assist with providing accurate recommendations, we created a heat map for all routes. Below is the month of August when summer is in full swing to show an accurate representation for ridership on each route. A full 2019 Heat map is available upon request for further data analysis 58182 Transportation Analysis for Estes Park 2020 4 59183 Transportation Analysis for Estes Park 2020 5 60184 Transportation Analysis for Estes Park 2020 6 61185 Transportation Analysis for Estes Park 2020 7 62186 Transportation Analysis for Estes Park 2020 8 63187 Transportation Analysis for Estes Park 2020 9 3. Key Findings: The transportation that is operated by Estes Park is overall successful in moving consistent ridership throughout the city. However, there are different opportunities to improve the service as a whole and increase availability that have the ability to have a positive impact on the long term overall ridership. With all shuttles having ADA and wheelchair access, these shuttles are versatile in whom they can pick up. Below are the findings that we derived from data analysis and research. Brown Route:  Route performs well as it travels to a high need destination.  Key stops are Elk Meadow, National Park Village and Bond Park which account for 42.7% of the stops that are made in 2019.  Between those 3 stops and Visitor Center Start, we cover 75.4% of all ridership at these stops.  The additions of the Meadow Mini Golf Stop and The Twisted Pine only accounted for 320 riders or 2.3%.  Aside from Elk Meadow, the National Park Village, and Bond Park, all stops on the route should be drive-bys with the ability to notify the driver of wanting to stop. Blue Route:  Shuttle route provides a much needed route for the community with access to many of the apartment complexes in the area with connections to the downtown area.  Ridership is consistent throughout the day with peaking hours between 3:00PM and 5:30PM  Shuttle size is adequate for the demand and should not be changed. Red Route:  The most visible shuttle in terms of transportation being a Trolley style shuttle.  Peak hours occur between 11:00AM and 5:30PM with 61.2% of all ridership.  Highest performing shuttle route with ease of access for on and off access. Gold Route:  The Gold shuttle route does a great job of providing transportation to the tourist lodging on the way to the Fall River Visitor Center.  Peak hours of service for the route fall between 1:30PM and 5:00PM with 42% of riders taking the shuttle during these hours in 2019.  Gold route service could be utilized on an hourly basis rather than a 30 minute basis with a larger shuttle on the route and potentially combined with another service. Silver Route:  The Silver route is our most viable route for making changes too. With the ridership being] half of what we see on our next closest service, there is the most room for change.  The Silver route carries mostly the majority of its passengers being picked up from the visitor center with 51.4% of the pickups starting from that location and carries 24.3% of the riders to either the Recreation Center or the Events Park & Ride.  In total from the event center we had 4147 riders, with 1963 of them getting off at the Rec Center and the Park and Ride. The other stops combined carried 1960 riders.  Of that 1960 riders, 519 of them rode from the Dollar General as the heaviest traveled location on this route. 64188 Transportation Analysis for Estes Park 2020 10 4. Recommendations This section details the opportunities that Estes Park has to help improve the overall service for the community and tourism in its town. Existing Shuttle Service Recommendations: 1. Shuttle Timing Reallocation Timing for shuttle services could be cut back to provide cost savings and expand the duration of the shuttle transportation if desired. From the table below, the majority of ridership is occurring between 10:00AM and 7:00PM. Percentage 77.8% 89.2% 80.2% 80.9% 81.8% 81.98% By cutting the service from 9:00AM-9:00PM (12.0) hours of service to 10:00AM-7:00PM (9.0) hours of service we save (3.0) hours per day per shuttle 3.0 hours x 5 shuttles = 15.0 Hours per day x 79 days = 1185.0 Hours saved over 2019 1185.0 x $81.73 per hour = $96,909.30 With reallocating these funds in the form of adding additional service days to a 9 hour transportation shift, Estes Park would have 131 individual shuttle Shifts or an additional 21 days of full service available to add to fit into the current budget. 2. Moving the Blue, Brown, and Silver shuttle routes to start from the Estes Park Event Complex . By moving the starting location from the Estes Park Visitors Center to the Estes Park Event Complex, Shuttles will have a considerably safer loading zone. As the Visitors Center has acted as the main hub while the transportation operation has grown, the infrastructure around the parking lot and building is not equipped to appropriately handle the number of people traveling through Estes Park. The Events Complex has upwards of 400 parking stalls that would help to alleviate the parking traffic that is diverted into town and causes additional traffic from pedestrians attempting to park personal vehicles. In the future, parking could be monetized and utilized as an additional source of revenue to assist in the funding of transportation operations. The move from the Visitor Center to the Event Complex would add an additional 4 to 6 minutes to the Blue, Brown, Gold and Silver Routes. Route deviations and re-evaluation may need to be done in order to accommodate the additional time. 3. Silver Route Repurposing. Currently the Silver Route is the most under, utilized route by almost 4,000 riders annually. When reviewing the ridership we saw that 8 Days in September and 4th of July account for 1,954 of the 8,110 riders that were reported on this route resulting in an inflated season count. With a ridership of 6,156 65189 Transportation Analysis for Estes Park 2020 11 over 70 days or a total of 87 passengers per day, we found that the silver route had the largest room for improvement. With half of the ridership coming from the Events Center and The Park and Ride for the 2019 season we feel that the shuttle could be best suited running from the Estes Park Events Complex, to the Estes Park - Park and Ride, with a drop off at the Estes Park Visitors Center. On the return the stops would be at the Community Center and finally returning back to the Events Complex. This shuttle loop would be 12-15 minutes long with traffic in consideration. In order to create a successful and consistent parking option for riders, the shuttle would be best suited to make no longer than 15 minute loops to encourage parking at these locations over weekends and holidays. With the Silver route being dedicated route, it would encourage riders to utilize the parking options just outside of the downtown strip. They will still be able to catch the Trolley from the Visitors Center throughout the rest of downtown. 4. Brown Route Adjustments With the change of the Estes Park Events Complex as the starting location, the Brown Route has additional opportunities to connect with other RV Parks and provide additional access to the community while avoiding heavier traffic on Moraine Ave during Peak Season. We suggest adding in Manor RV and Spruce Lake RV to the loop on the way out to National Park Village by allowing the shuttle to utilize Prospect and Riverside Drives. A sample of stops would be as follows: 66190 Transportation Analysis for Estes Park 2020 12 1. Estes Park Events Complex 2. Audubon and Riverside Drive 3. WorldMark Estes Park 4. Manor RV 5. Spruce Lake RV 6. Elk Meadow Lodge and RV Park 7. National Park Village 8. West Bond Street 9. Estes Park Events Complex The anticipated loop time would be 25 to 30 minutes with allocation for the return traffic. By utilizing Prospect Ave and Riverside Drive, the shuttle passes the Medical Center that was originally a stop on our Silver Route and can make call out stops there if desired. 5. YMCA/Fish Creek/Mary’s Lake/ Community Reservation Shuttle When the ask from the community for a shuttle that travels to the YMCA as well as Fish Creek, the best option for addressing these outlier locations would be to establish a reservation shuttle. This shuttle would require 24- 48 hour notice from locations outside of the normal routes. From an operational perspective, Estes Park would have the team that currently operates the dispatching of the shuttles, book these reservations. With the need for a demand shuttle in the community for mobility limited individuals, this shuttle can assist with predetermined large group moves at billed at a limited cost to the group. From an operations perspective, the driver that operates breaks could also be the driver that runs the one-off group transportation. 67191 Transportation Analysis for Estes Park 2020 13 6. Reporting Optimization If shuttle reporting is continued to be done by hand, all shuttle data should be entered by loop into an excel style spreadsheet for historical records. This not only ensures the accuracy of totals for each day but also allows for proper reports to be made. As a consistently growing service, the data of ridership is imperative to make adjustments and see where we are being successful. 7. Suggested Routing Schedule BROWN (30-minute) - Riverside Dr/Moraine Ave GOLD (30-minute) - Fall River Road 1 Estes Park Events Complex 1 Estes Park Events Complex 2 Riverside Dr. & Prospect Village Dr. 2 The Stanley Hotel 3 Worldmark 3 Timber Creek Chalets 4 Manor RV 4 McGregor Mtn Lodge 5 Spruce Lake RV 5 Fall River Visitor Center 6 Elk Meadow Lodge and RV 6 Estes Park Condos 7 National Park Village 7 Aspen Winds on Fall River 8 Bond Park (West Side) 8 Homestead Ln. & Fall River Rd. 9 Estes Park Events Complex 9 Stonebrook Resort 10 Nickys Resort 1 Estes Park Events Complex BLUE (30-minute) - Big Thompson Ave/ Dry Gulch 1 Estes Park Visitor Center SILVER (15 Minute) EPEC to EPVC 2 Estes Mountain Lodge 1 Estes Park Events Complex 3 Best Western Plus Silver Saddle 2 Estes Park Park and Ride 4 Quality Inn 3 Estes Park Visitors Center 5 Antonio's Pizza 4 Estes Park Community Center 6 Lake Estes Marina 5 Estes Park Events Complex 7 West of Olympus Lodge RED (30-minute) – Downtown (trolley) 8 Estes Park KOA 1 Estes Park Visitor Center 9 Good Samaritan Village Estes Park 2 Bond Park (at Virginia Dr.) 10 Talons Pointe & Falcon Ridge Apts. 3 The Ore Cart Rock Shop 11 Salud Family Medical Center 4 Tregent Park 12 Crossroads Ministry 5 West Park Center 13 Raven Ave. & Lone Pine Dr. 6 Maxwell Inn 14 Lake Front Street at Ranch Meadow 7 The Lazy B at Elkhorn Lodge 15 Lower Stanley Village 8 Mrs. Walsh's Garden 1 Estes Park Visitor Center 9 The Grubsteak Restaurant 68192 Transportation Analysis for Estes Park 2020 14 EXPERIENCE AND QUALIFICATIONS Uniquely Qualified SP Plus Corporation is a Delaware corporation qualified to provide consultation in the State of Colorado, is uniquely qualified and perfectly postured to analyze and provide recommendation for transportation and parking services for Estes Park. Organization SP Plus Corporation is a publicly traded company (NASDAQ: SP) having annual revenues in excess of $1,500,000,000. Founded in 1929, we provide shuttle bus transportation, ground transportation management, transportation systems design, parking and related services at airports, universities, medical complexes, corporate campuses and commercial establishments across the United States and Canada. We currently provide transportation services for 25 airports, and over 3,400 facilities (including medical complexes, universities, corporate campuses, office buildings, sports complexes, events, etc.) in hundreds of cities across North America. We safely and efficiently operate a fleet in excess of 825 vehicles in managing and operating ground transportation systems massive, midsize and small. We have over 22,000 dedicated and committed employees. Dedicated Transportation Group SP+ Transportation, our dedicated Transportation Consulting Group, is staffed by experienced operations, fleet, maintenance managers with a rounded knowledge in customer service and financial analysis. Demonstrated Ability Significantly, SP+ Transportation provides all-inclusive shuttle services for large diverse corporate campuses and medical complexes across the country, as well as for 30 U.S. airports, including Dallas-Fort Worth International, Portland International, Bush Houston Intercontinental, Salt Lake City International and Southwest Florida International. We also furnish customer service and ground transportation management services at several major international U.S. airports including Chicago O’Hare, Chicago Midway, Portland, Denver, Ft. Lauderdale-Hollywood, Oakland and Salt Lake City. We have planned, started-up, operated and maintained myriad system programs of similar public stature and are absolutely certain of our ability to deliver a comprehensive analysis, tailored to the specific needs of Estes Park and designed to respectfully serve your community. SP+ Transportation brings a significant level of experience, a great depth of resources and a completely inclusive approach. All programs and mandates set forth in the analysis will serve as a foundation from which we will proudly work with Estes Park Staff to grow and evolve the transportation services. Shuttle Bus Experience Our experience in managing, operating and maintaining sophisticated shuttle bus systems is unmatched. Our collective, in-depth understanding of delivering safe, customer-driven, timely transportation, and of the fundamental issues impacting shuttle bus operations, melded with our ability to make informed decisions about customer service, costs, emergencies, safety and operating efficiencies, thoroughly prepares us to provide an exemplary analysis for Estes Park and its valued patrons. 69193 Transportation Analysis for Estes Park 2020 15 The following are brief summaries of a few of our operations that demonstrate our experience in managing and operating shuttle systems. Case Western Reserve University / University Hospitals SP+ provides the shuttle bus system for the multifaceted Case Western Reserve University/University Hospitals complex in the heart of Cleveland, Ohio. In addition to providing free transportation to students, facility, staff and visitors of the University and Hospitals, the system also serves the neighboring University Circle Institutions (museums, Botanical Garden, etc.) January 2005 to Present University and Medical Complex Shuttle System 7 days per week (16-24 hours/day) 8 Ford E350 buses (gasoline) 21 Ford E450 buses (gasoline) 1 Ford E550 buses (CNG) 538,350 annual passengers 57,036 annual service hours 296,401 annual miles 65 dedicated employees Massachusetts Institute of Technology SP+ provides a full range of services to MIT in Cambridge, Massachusetts. We provide all the vehicles, maintenance, labor, insurance, etc. for the Institute’s comprehensive and very intensely utilized shuttle transportation system. We also provide charter services. Moreover, we manage and operate the Institute’s parking system, as well as its “commuter services” (coordination with public transit agencies, sale of public transit cards, issuance of on-campus and off-site parking passes, etc.) 1996 to Present University Shuttle System 7 days per week (21 hours/day including SafeRide service) 4 Glaval Titan buses (gasoline) 5 ElDorado EZ Rider II buses (bio- diesel) 4 ElDorado 3200 (Aero Elite) buses (diesel) 177,000 annual passengers 25,220 annual service hours 203,642 annual miles 25 dedicated employees 70194 Transportation Analysis for Estes Park 2020 16 AON / Prudential Plaza In December 2016, SP+ began providing shuttle service for the tenants of the AON and Prudential buildings in Chicago to and from the train stations. This is the first shuttle system in Chicago which uses a fleet of electric buses. 2016 to Present Building/Facility Shuttle System 5 days per week (10 hours/day) 10 Protera Catalyst buses (electric) 348,150 annual passengers 22,360 annual service hours 60,077 annual miles 14 dedicated employees Southwest Florida International Airport SP+ provides the vehicles, maintenance, labor, insurance, etc. for Southwest Florida International Airport, providing bumper-to-bumper parking lot shuttle and employee parking shuttle services. 1996 to Present Airport Public Parking and Employee Parking Shuttle System 7 days per week (24 hours/day) 19 Ford E450 buses (gasoline) 1,378,450 annual passengers 84,506 annual service hours 734,360 annual miles 53 dedicated employees 71195       72196