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HomeMy WebLinkAboutINS-14-083 - Natural Gas Rates - Follow-upStaff Rport I r rc'.� ► t .R Infrastructure Services Department wmkitchener.ca REPORT TO: COUNCIL DATE OF MEETING: August 25, 2014 SUBMITTED BY: Wally Malcolm, Director of Utilities, 519 - 741 -2600 ext. 4538 PREPARED BY: Wally Malcolm, Director of Utilities, 519 - 741 -2600 ext. 4538 WARD(S) INVOLVED: All DATE OF REPORT: August 20, 2014 REPORT NO.: INS -14 -083 SUBJECT: Natural Gas Rates — Follow Up RECOMMENDATION: For Information BACKGROUND: The Finance and Corporate Services Committee reviewed Staff Report INS -14 -015 — Natural Gas Rates on August 11, 2014. Committee Members requested additional information, for consideration by Council, in regard to the following: Potential impact of a 1, 2 and 3 cent reduction in the fixed daily charge for M1 customers from the proposed 73 cent fixed daily charge. Potential impact of the reduction in the fixed daily charge, as noted above, on the stabilization balance and the capital program. Elaborate on the charges expensed in the Natural Gas Supply Program. REPORT: IMPACT OF A 1, 2, 3 CENT REDUCTION IN THE FIXED DAILY CHARGE FOR M1 CUSTOMERS Gas delivery includes management of storage and transportation as well as providing all distribution facilities and operations necessary to ensure delivery of natural gas to customers on a firm and continuous basis throughout the year. The cost of gas delivery is recovered through a two part rate: Daily Fixed Charge and Variable Delivery Rate. The Daily Fixed Charge is a fixed amount per day which attempts to recover the fixed costs attributed to the customer service line, meter reading and customer account administration. The Variable Delivery Rate is a volumetric charge that applies to each cubic metre of natural gas used by the customer. The Variable Delivery Rate attempts to recover costs associated with the distribution system. As the customer's usage varies, from month to month, so will the Variable Delivery Rate on the bill. By contrast, the Daily Fixed Charge remains the same. At Committee, it was commented that there was no rationale for the increase in the fixed charge, which is why it could be reduced. Staff would like to respond to this point to provide an important clarification. As was noted in the original report, the increase in the fixed delivery charge is offset by a reduction in the variable delivery charge. This is revenue neutral and is intended to better reflect the split of fixed and variable costs in keeping with the approach followed by other natural gas utilities. The primary reason for the 4.75% overall increase in gas rates is attributed to the actual increase in the cost of gas supply, which is a flow- through cost, associated with the exceptionally cold winter. While deliberating on the natural gas supply policy, Council determined that gas rates should be more market responsive. As such, it will be an increasing reality that gas rates will fluctuate up and down with more volatility based on differences in the supply market and that it is unreasonable to expect that the overall rate impact can be held "at the rate of inflation" which appears to be the intent behind the alternative rate proposals being brought forward. Certainty and stability cannot be provided under a market responsive approach. It would be inappropriate to attempt to subsidize a necessary and legitimate gas supply rate change through reductions to the gas delivery rate which cannot be supported by the actual cost of service for gas delivery. The impact of a reduction in the proposed Daily Fixed Charge is as follows: A Residential Customer (M1) Annual Bill Comparison for each proposed change in the Daily Fixed Charge is attached as Appendix A. Reduction Total Annual Annual in Annual Fixed Annual Variable Annual Deliver charge delivery charge Delivery Delivery Revenue charge Impact Impact Current $251.85 $158.29 $410.14 Proposal - $266.45 $152.09 $418.54 $8.41 2.05% $0.73 /day 1 cent reduction - $262.80 $152.09 $414.89 $4.76 1.16% $0.72 /day $247,982 2 cent reduction - $259.15 $152.09 $411.24 $1.11 0.27% $0.71 /day $495,964 3 cent reduction - $255.50 $152.09 $407.59. -0.62% $0.70 /day $743,946 A Residential Customer (M1) Annual Bill Comparison for each proposed change in the Daily Fixed Charge is attached as Appendix A. IMPACT OF A 1, 2, 3 CENT REDUCTION IN THE FIXED DAILY CHARGE ON THE STABILIZATION BALANCES A Reserve Fund Policy, Staff Report FCS -12 -102, was presented to the Finance and Corporate Services Committee in May 2012. Municipalities should strive to maintain an appropriate level of reserve funds to ensure future liabilities can be met, capital assets are properly maintained and sufficient financial flexibility exists to respond to economic cycles or unanticipated financial requirements. Reserve funds form a critical part of Kitchener's long -term financial planning framework and are used: • To provide rate stabilization in the face of variable and uncontrollable factors (e.g. growth, interest rates, weather, economic downturns, changes in legislation); • To avoid spikes in funding requirements for large capital projects, thereby reducing the reliance on long -term debt; and • To provide flexibility to manage debt levels within Council approved guidelines and protect the City's financial position. The Reserve Fund Information Sheet for the Gas Utility (Delivery) Stabilization Reserve Fund states that the closing balance should not be less than 10% of the Gas Delivery Revenues in keeping with the statement of recommended practice outlined by the Government Finance Officers Association, among others. Reserve levels, as per the current approved policy, are to be 10 -15% of Budgeted Revenues. The range expected for 2014 is $3,731,880 to $5,597,820. Any reduction would move the Stabilization Reserve below the minimum balance and seriously expose the City to rate shock in 2015 should there be any negative deviation from forecast as was the case for gas supply in 2014. The impact of a reduction in the proposed Daily Fixed Charge on the Stabilization Reserve is as follows: Stabilization Reserve Level Forecast to December 2014 Stabilization Reserve Level Forecast to December 2015 Proposal - $0.73 $ 5,728,929 $ 708,175 1 cent reduction $ 5,647,107 $ 460,193 2 cent reduction $ 5,565,285 $ 212,211 3 cent reduction $ 5,483,462 ($35,771 35) IMPACT OF A 1, 2, 3 CENT REDUCTION IN THE FIXED DAILY CHARGE ON THE CAPITAL PROGRAM Kitchener Utilities is committed to delivering safe and reliable natural gas to its customers. Capital investment and operating costs related to public safety and system integrity are the primary drivers of our delivery rates. Increased regulatory and industry standards concerning local distribution pipelines and public safety has led to an industry-wide step- change in capital investment on existing infrastructure. As part of Kitchener's asset management and integrity management strategies, Kitchener Utilities continues to expand its distribution main replacement program. This program has been created to address emerging issues specifically related to aging infrastructure, with a goal of creating a prioritized list of Kitchener Utilities gas distribution mains that should be considered for replacement. Criteria such as age, material type, location, cathodic protection and leak history are all being taken into account when determining priorities. The impact of a reduction in funding, from our delivery rates, will impact Kitchener Utilities Replacement Gas Mains and the Infrastructure Replacement Program. Each $250,000 reduction in funds equates to five (5) city blocks with approximate 130 services not being replaced. The deferral of these projects will create future issues in regard to replacing our aging infrastructure installed in Kitchener from 1950 -1970. The same could be said for the balance of the capital program in the Gas Utility which revolves around the lifecycle replacement of natural gas infrastructure whether it be metering equipment, which is governed by Measurement Canada, or the timely replacement of the billing system, which ensures that the City is able to remain abreast of the ever - changing regulatory billing requirements for natural gas utilities. NATURAL GAS SUPPLY PROGRAM Natural Gas Supply is the supply of the commodity. All customers have the option to purchase their natural gas supply from a seller other than Kitchener Utilities. Gas Supply is provided to customers who purchase their natural gas supply from Kitchener Utilities. Natural gas is sold to customers at cost, along with expenses incurred in the procurement of natural gas. Kitchener Utilities does not incur a gain or loss on the sale of the commodity. The breakdown of the 2014 Budget Costs for the Natural Gas Supply Program is attached as Appendix B. ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: Theme: Financial Management Strategic Direction: Invest and manage assets strategically; Ensure responsible use of public funds within a supportive policy framework; Maximize value through cost effective service delivery FINANCIAL IMPLICATIONS: The proposed delivery rates, as outlined in Staff Report INS -14 -015, are the result of a detailed cost allocation analysis that indicated a need to shift costs between different rate classes as well as to shift costs between the daily fixed charge and the variable delivery charge. The overall revenue impact to Kitchener Utilities is zero. The overall impact to the Residential M1 customers is $8.40 or 2.05 %. A reduction in the proposed daily fixed charge will result in a reduction in revenue, up to $743,946, based on a three (3) cent reduction per day. This reduction will negatively impact our Stabilization Reserve Fund which will move the fund below the minimum recommended balance and seriously expose our customers to a substantial rate increase in 2015. The reduction will also impact our infrastructure replacement program by reducing the funds required to maintain a safe and reliable supply of natural gas to our customers. ATTACHMENTS: Appendix A — Residential Customer (M1) Annual Bill Comparison Appendix B - Natural Gas Supply Program Costs COMMUNITY ENGAGEMENT: A "bill estimator' is being developed to allow customers to determine supply and transportation rate change impacts on their specific annual consumption. Launch of the new tool is projected for Q4 2014. CONCLUSION: Finance and Corporate Services Committee Recommendation: That consideration of the recommendation be referred to the August 25, 2014 Council meeting to allow time for additional information to be provided regarding the impact of the proposed change to the daily fixed rate for M1 customers: "That the supply component of the natural gas rates be increased to 19. 0 cents per cubic meter from 16. 5 cents per cubic meter for system gas customers of the City of Kitchener effective September 1, 2014; and, That the transportation component of the natural gas rate be decreased to 3.0 cents per cubic meter from 4. 0 cents per cubic meter for system gas customers of the City of Kitchener effective September 1, 2014; and further, That the delivery components of the natural gas rates be changed as proposed in Infrastructure Services Department report INS- 14- 015 - Appendix A for all Kitchener delivery customers effective September 1, 2014, except for the daily fixed rate for M 1 customers which will be set at $ 0.70, as opposed to $ 0.73." 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OD a 000 —(0A� v w n to to to to C l'1 O_ N N A C-- 2 c A N W N N W 7= N CD 00 0 0 Aj W CA — ON —A .3+ n N stn to to to 7 O — N N A CL VI) 0) A`< o O W(00—N�� IVAOCA) UlA V� to to to V N W - o 006 WOD NONE ci V OD 0 CO O J O O W A m m Z v x D Gas Supply Program Costs 2014 Budget 1 Commodity & fuel gas & Agent Billing and Collection fee 31,425,331 Salary & Wages - Internal Staff 203,287 2 Internal Charges 47,801 3 Admin, Professional Services, Advertisement 163,317 31,839,736 1 Definitions: Commodity - natural gas purchases fuel gas - gas required for compressors to move gas along pipeline Agent, Billing and Collection - fee charged for producing and managing the bill to customers 2 Internal Charges details: INT CHG -ADMIN O/H 20,944 INT CHG -FACIL MTCE 4,535 INT CHG- STORES COSTS 1,826 INT CHG - COMMISH OFCE 19,926 INT CHG - PEOPLESOFT FEES 570 47,801 3 Admin, Professional Services, Advertisement details Admin LONG DISTANCE 95 CELL /PAGER CHG 856 MISC EXPENSE 285 TELEPHONE RSVE CHG 882 INT &CARRYING CHRGS 25,092 RENT &LEASE -COMP CHG 2,036 BANK SERV CHARGES 1,080 30,326 Professional Services PROF SERV -AUDIT 991 PROF SERV- CONSULTANT (ECNG, AEGENT) 102,000 102,991 Advertisement ADV &PUBLICITY 30,000 Total Admin, Professional Services, Advertisement 163,317