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HomeMy WebLinkAboutReport - Mail Packet - 5/6/2014 - Platte River Power Authority Annual Report 2013Annual Report 2013 40 Years of Excellence Table of Contents Annual Report 2013 .................................................... ............................................... ............................................................. ............................ ..................... ...................................................... ...................................................... .............................................................. ..................................................... .......... ................................... ......................................................................... .................................................... Chairman & GM’s Letter Vision, Mission, and Values Our Communities Board of Directors & Senior Management Financial Highlights & Energy Market Statistics 40 Years of Excellence Employee Perspectives 2013 Highlights Report of Management Independent Auditor’s Report and Financial Statements Platte River Power Authority Timeline Glossary Platte River at a Glance 4 6 8 10 14 18 20 28 44 46 90 102 103 Platte River Headquarters agreement to purchase an additional 32.5 megawatts of capacity from a wind farm to be constructed in eastern Colorado. • Specially designed perimeter walls were built at two substations in Fort Collins in accordance with our efforts to enhance safety and improve security at Platte River’s facilities. • Efficiency programs offered to customers by Platte River and the owner municipalities’ utilities captured more energy savings than ever before. • Financial results were strong, bolstered by growth and continued economic recovery in our region resulting in increased sales to the Municipalities and others. We overcame a number of challenges while achieving these goals, including a forced outage of Unit 1 at the Craig Station and the extreme flooding that occurred in our communities in September. We are fortunate that Platte River’s service reliability was not compromised by the flood and we were able to reach out and help our communities during this difficult time. While September 2013 will be remembered for the flood, the month also marked the 40th anniversary of the commencement of Platte River’s operations. These coinciding events reminded us of our responsibilities to continue Platte River’s tradition of excellent service and make positive contributions to the quality of life in our communities. As Platte River’s Board of Directors and management team, we prepare for future challenges and opportunities. In 2013, we updated our vision and mission statements and developed a new set of values meant to build on the organization’s strong foundation and carry us forward. We worked together through a comprehensive, inclusive process to develop a Strategic Plan that outlines strategic initiatives, objectives, and goals for 2014 and beyond. One very important goal is the creation of a new Integrated Resource Plan that will help guide our future infrastructure investments, and expansion of the services we provide to our communities. The Strategic Plan will be updated annually as detailed analyses of future scenarios are completed, new technologies evolve, and market opportunities arise. Celebrating Platte River’s past has made us grateful for the strong foundation of operational, organizational, and financial success that has been laid for us. As we look forward to building on that foundation, we can confidently say that the Board of Directors, management team, and all of our employees are committed to supporting Safety – Working safely and protecting the public, our employees, and the assets we manage is non-negotiable. Integrity – Being ethical and holding ourselves accountable to conduct business in a fair, honest, open, compliant, and environmentally responsible manner is at the core of what we do. Customer Service – Providing quality service at a competitive price while being responsive to our owners’ needs creates added value and improves customer satisfaction. Respect – Encouraging constructive dialogue that promotes a culture of inclusiveness, recognizes our differences, and accepts varying viewpoints will lead us to optimal solutions for even the most difficult challenges. Operational Excellence – Engaging employees to strive for excellence and continuous improvement ensures that we provide reliable service while managing costs and creating a rewarding work environment. Innovation – Supporting the development of technologies to promote the efficient use of electricity, protect the environment, and create a diversified energy supply portfolio mitigates risk and creates opportunities. Sustainability – Maintaining financial integrity, minimizing our environmental impact, and supporting responsible economic development in our owner communities ensures the long-term viability of the organization and the communities we serve. Vision Mission Values As a respected leader and responsible energy partner, improve the quality of life for the citizens served by our owner communities. Provide safe, reliable, environmentally responsible, and competitively priced energy and services. 6 | Annual Report 2013 Annual Report 2013 | 7 Fort Collins Denver Loveland Longmont Estes Park COLORADO W Y O MING Platte River Power Authority is a Colorado political subdivision established to provide wholesale electric generation and transmission to the municipal utilities of its owner communities—Estes Park, Fort Collins, Longmont, and Loveland. Our Communities Estes Park Fort Collins Longmont Loveland Don Reilly – DJR Imaging C. Nathan Pulley Photography Aaron Olaf / Flickr Jim Landon / Flickr 8 | Annual Report 2013 Dennis Coombs Mayor City of Longmont Tom Roiniotis Chairman of the Board Director, Power & Communications City of Longmont Karen Weitkunat Mayor City of Fort Collins Reuben Bergsten Utilities Director Town of Estes Park Bill Pinkham Vice Chairman Mayor Town of Estes Park Gerry Horak Mayor Pro Tem City of Fort Collins Steve Adams Director, Water and Power City of Loveland Cecil Gutierrez Secretary Mayor City of Loveland 10 | Annual Report 2013 Platte River is governed by an eight- person Board of Directors designed to bring relevant expertise to the decision- making process. The Board includes two members from each of the owner municipalities. The mayor (or a designee of the mayor) from each of the owner municipalities serves on the Board. Each of the other four directors are appointed to four-year staggered terms by the governing body of the owner municipality being represented by that director. Board of Directors 12 | Annual Report 2013 Platte River operates under the direction of a General Manager who serves at the pleasure of the Board of Directors. The General Manager is the principal executive officer with full responsibility for planning, operations, and the administrative affairs of Platte River. Assisting the General Manager is a management team composed of directors, officers, and the General Counsel. Platte River’s senior management has substantial experience, with an average of over 25 years of service in the utility industry. Senior Management David Smalley Chief Financial & Risk Officer Karin Hollohan Corporate Services Director John Bleem Strategic Planning & Customer Service Director Deborah Schaneman Environmental Services & Compliance Director Joseph Wilson General Counsel Jackie Sargent General Manager/CEO Jason Frisbie Chief Operating Officer Barbara Ateshzar Government & External Affairs Officer Revenues/Expenses ($000) Operating Revenues Operating Expenses Nonoperating revenues (expenses), net Income before contributions Power Operations Demand-municipalities (MW) Energy-municipalities (GWh) Energy-others (GWh) Selected Other Data Gross utility plant ($000) Long-term debt, net ($000) Debt to capitalization ratio Total revenue bond coverage 2013 $194,938 174,515 (11,135) $9,288 649 3,196 729 $1,292,605 $246,353 34/66 1.70x 2012 $182,635 160,918 (10,313) $11,404 653 3,192 745 $1,285,309 $269,781 36/64 1.72x 2011 $181,443 161,284 (8,750) $11,409 639 3,182 937 $1,272,027 $262,874 36/64 1.80x Years Ended December 31, Financial Highlights Energy Deliveries To Others To Municipalities 2013 GWh 2012 2011 4,500 4,000 Energy Market Statistics 2011 129,764 16,373 311 146,448 1,114,846 1,945,153 3,630 3,063,629 $91,822 118,781 506 $211,109 8,591 8.24 $707.61 2012 131,367 16,576 399 148,342 1,114,372 1,963,969 11,932 3,090,273 $98,186 128,168 925 $227,279 8,483 8.81 $747.42 Combined Retail Sales for Four Municipalities1 Number of Customers (average monthly) Residential Commercial & Industrial Other Total Energy Sales (MWh) Residential Commercial & Industrial Other Total Revenue ($000) Residential Commercial & Industrial Other Total Residential Averages (annual) kWh per Customer Revenue per kWh (cents) Revenue per Customer 2013 132,958 17,041 292 150,291 1,131,275 1,959,336 Platte River has provided safe, reliable, environmentally responsible, and competitively priced electricity to its owner municipalities of Estes Park, Fort Collins, Longmont, and Loveland, Colorado since 1973. Platte River’s history can be chronicled by some of the major events and accomplishments of the past 40 years. During that time, the four communities have come to rely on their partnerships with Platte River to power their growth and wellbeing. 40 Years of Excellence 18 | Annual Report 2013 Annual Report 2013 | 19 Hard working, dedicated employees have always been key to Platte River’s success. The following are reflections from a few current employees who have each contributed more than 25 years of service to the organization. Employee Perspectives 20 | Annual Report 2013 Annual Annual Report Report 2013 2013 | | 21 ?? Steve Christensen What is your favorite thing about your job? I have made a lot of friends over the years. It is a safe place to work and the pride in workmanship is a very warm feeling. What is the biggest change you’ve seen at Platte River while you’ve been working here? When we got our first computer. I took a DOS class to understand what it could do and how to work with it. Look at where Windows is today. It’s mind boggling. What is your fondest memory about working at Platte River? Being one of Rawhide’s original 25 operators. We spent six months in the same room working together to learn the plant. We became very close and are still in contact today. There are only two of us left that have stayed the full time. Carol Ballantine What is your favorite thing about your job? I truly love what I do. Not only is the job fun, but it is meaningful and an integral part of accomplishing Platte River’s mission. Most importantly, I work with a great group of people, which makes coming to work enjoyable. What is your proudest accomplishment while at Platte River? Putting together a strong, hardworking, and loyal staff that is top-notch. What is your fondest memory about working at Platte River? Working at Rawhide during its construction and early start-up years. The camaraderie of carpooling and working at the plant for the first few years of my career are really great memories. Annual Report 2013 | 23 30 29 Annual Report 2013 | 25 Paul Schulz What is your favorite thing about your job? I enjoy the variety of job responsibilities and the ever- evolving aspects of environmental regulatory programs impacting the electric utility industry. What is one piece of advice you would give to someone who is just beginning a career at Platte River? Remember we are all on the same team. Have some fun and be safe! What is the biggest change you’ve seen at Platte River while you’ve been working here? Technological changes have been huge. Pat Thoms 30 What is your favorite thing about your job? The people and the daily challenges of providing materials and services in a timely manner. What is your fondest memory about working at Platte River? The celebration of Rawhide Unit 1 going commercial and the arrival of the first coal train. What is your proudest accomplishment while at Platte River? The implementation of three warehouses and computerized purchasing processes. What is the biggest change you’ve seen at Platte River while you’ve been working here? Besides the photo on my ID badge? 30 Annual Report 2013 | 27 Becky Avery What is your fondest memory about working at Platte River? My first tour of Rawhide and how impressed I was with the size of the plant and its cleanliness. What is your proudest accomplishment while at Platte River? Having successful year-end financial audits throughout the years. Although I coordinate these audits, they wouldn’t be successful without the assistance of the accounting and finance staff. What is one piece of advice you would give to someone who is just beginning a career at Platte River? Ask lots of questions and get to know people. Employees at Platte River are very knowledgeable and willing to help. Rocky Knutson 25 What is your favorite thing about your job? Working with the professional and dedicated staff we have at Platte River. There always seems to be something new that comes up to add variety and challenge to your day! What is one piece of advice you would give to someone who is just beginning a career at Platte River? Commit to giving your best effort, day in and day out, to your job and you can have a career here at Platte River. What is the biggest change you’ve seen at Platte River while you’ve been working here? I believe we are going through the biggest change at the present time. Identifying what Platte River’s future looks like with what seem to be ever-changing environmental and compliance regulations is not an easy task. 32 Over time, an organization’s reputation is determined by its ability to rise to challenges and realize opportunities. Both challenges and opportunities presented themselves in 2013. Platte River’s achievements during the year demonstrate how the organization has created a reputation for strong operational and financial performance over the past 40 years. 2013 Highlights Since beginning commercial operation in 1984, Rawhide Unit 1 has received regular maintenance to maximize the plant’s useful life, increase efficiency, and maintain environmental excellence. Proactive maintenance combined with the daily activities of highly skilled and dedicated staff have also made the unit one of the electricity generation industry’s most reliable coal-fired power plants. Rawhide Unit 1 finished 2013 with a 96.1 percent capacity factor, surpassing the previous record for this facility—95.9 percent—achieved in 2009. To put this in perspective, industry statistics reveal that the average annual capacity factor for all U.S. coal-fired power plants during 2007-2011 was 67.3 percent. Rawhide’s outstanding capacity factor is a result of high unit reliability and low operational costs. Rawhide Performs Better than Ever Annual Report 2013 | 29 Rawhide Energy Station 28 | Annual Report 2013 Road going into Big Thompson Canyon from Estes Park Longmont flooding Estes Park Mayor Bill Pinkham (left), Loveland Mayor Cecil Gutierrez (center), and Colorado Governer John Hickenlooper (neon jacket) celebrate the reopening of U.S. Hwy 34. While isolated flooding along northern Colorado creeks and rivers is not uncommon, the magnitude of the event that struck the region in September 2013 was unprecedented. Torrential rains fell during much of a four-day period in the middle of the month, causing the rivers that flow through Platte River’s communities to overrun their banks. Flood damage in the communities was most significant along the St. Vrain River (Longmont) and the Big Thompson River (Estes Park and Loveland) where raging waters uprooted trees, destroyed buildings, and displaced thousands of people from their homes. Dozens of roads and bridges were made impassible due to high water or structural damage and, for a time, the Town of Estes Park was isolated. Fortunately, Platte River’s transmission infrastructure and service reliability were not compromised during the flood. This left staff available to help the communities with vital tasks such as the emergency restoration of fiber optics-based phone and 911 services to Estes Park. At the distribution level, the municipal utilities’ immediate and aggressive responses to problems spared all but a few customers from lengthy disruptions in power. Recovery work began almost immediately after the rains stopped. As part of the effort, Platte River and the Town of Estes Park made $247,000 in special funding available to businesses in the Town for energy efficiency projects that will lower future utility bills and potentially mitigate the economic losses they suffered. Another shining example of the region’s determination to bounce back from the catastrophe was the restoration of the road that links Estes Park and Loveland. It took just ten weeks for 150 highway workers working seven days a week to repair or rebuild parts of an 18-mile stretch of U.S. Highway 34. During the project, 650 truckloads of debris were removed, 60,000 tons of road base and asphalt were laid, and 2,700 truckloads of concrete were poured. Other aspects of recovery will take months and even years to complete. However long it may be, Platte River Power Authority will be around to help. CLICK HERE to see more photos of the 2013 flood Nature Throws a Punch 30 | Annual Report 2013 Matthew Jonas / Longmont Times-Call Estes Park Trail-Gazette Colorado Governer’s Office Platte River owns an 18 percent share of Craig Station Units 1 and 2, which are operated by Tri-State Generation and Transmission Association, Inc. (Tri-State). Craig Unit 1 experienced a lengthy forced outage from September 7 to December 25. The Unit initially tripped due to boiler fouling and subsequently the high and intermediate pressure sections of the turbine were damaged during the first attempted restart. The total net financial impact on Platte River was approximately $4.6 million. Craig Unit 1 has operated reliably since returning to service. Tri-State has initiated over 40 procedural, testing, training, and maintenance improvements to prevent such incidents in the future. Craig Unit 1 Experiences Prolonged Outage No organization can survive, much less excel, for forty years without consistently strong financial performance. Contributing to Platte River’s strong financial results in 2013 was an improving wholesale electricity market. Income before contributions was $9.3 million and debt service coverage—the ratio of total net revenues to debt payments and a source of confidence for our bondholders—was 1.70, well over the 1.10 required by bond covenants. This performance is in line with the level expected for organizations with strong credit ratings. To ensure that Platte River’s financial and operational goals continue to be met, the Board of Directors approved a 2.0 percent increase in the firm resale power service rate, effective January 1, 2014. Increasing operations and maintenance expenses, the addition of a 32.5 MW wind purchase power agreement and costs to support strategic planning initiatives were the primary drivers for the rate increase. Platte River continues to be the lowest cost wholesale electric supplier located in Colorado. Strategic Financial Targets are Met The physical security of remote assets emerged as a significant industry issue during 2013. Platte River was ahead of the curve. In 2013 Platte River completed construction of walls around two substations in Fort Collins that were previously surrounded by chain link fences. Similar walls had been constructed in the other owner municipalities. The walls are a key aspect of Platte River’s substation physical security policy, intended to protect both people and high-voltage equipment by preventing unauthorized access to the substations. Specially designed decorative concrete blocks containing recycled fly ash produced at the Rawhide Energy Station were interlocked to form the walls. Suggestions from community members and staff from the owner municipalities were incorporated into the aesthetics and design of the walls. Substation Walls Improve Security 32 | Annual Report 2013 Dixon Creek Substation In 2013, Platte River entered into a 25-year agreement with an affiliate of Invenergy Wind LLC to purchase output from a wind power generation facility to be constructed in Logan County, Colorado. The Spring Canyon II Energy Center is expected to commence commercial operations by the fourth quarter of 2014. Platte River estimates that Spring Canyon II will provide approximately 3.5 percent of the power consumed annually in its four owner municipalities, doubling the wind energy supply to Platte River’s system. New Wind Energy On December 30, 2013, Platte River transferred ownership of the Medicine Bow Wind Project to Medicine Bow Wind, LLC, a subsidiary of Gamesa Corporacion Tecnologica, S.A. Medicine Bow Wind intends to refurbish the existing wind turbines, which date back to the late-1990s, and use the site to demonstrate its retrofit technology. If successful, the retrofit will extend the life of the site well beyond the five year operating horizon planned by Platte River. If successful the retrofit will also increase the capacity of the turbines. Platte River entered a 20-year Power Purchase Agreement with Medicine Bow Wind as part of the transaction. The pricing is advantageous and contains guarantees for performance over the first 15 years of the extended life. Medicine Bow Wind Project Sold to Extend Life and Capacity of Turbines 34 | Annual Report 2013 History of the Medicine Bow Wind Project 1998—Platte River purchases the assets of what will become the Medicine Bow Wind Project in Carbon County, Wyoming. Two 600 kW Vestas turbines are erected and wind energy is delivered to Fort Collins Utilities, the first utility in Colorado to offer wind energy to its customers. 1999 & 2000—Seven 660 kW Vestas turbines are erected as Estes Park Light & Power, Longmont Power & Communications, and Loveland Water and Power begin offering wind power to their customers. 2005—Clipper Windpower, Inc. installs its 2.5 MW Liberty I prototype turbine. Platte River purchases the energy produced by the Liberty I for Fort Collins Utilities’ Wind Program and the Town of Estes Park. 2011—Clipper Windpower decommissions and removes the Liberty I following a major gearbox failure. During its six years of operations, the prototype turbine successfully fulfilled its mission of helping Clipper refine a new turbine design prior to installations across the U.S. 2013—Project is sold to Medicine Bow Wind, LLC. The transaction will extend the life of the Medicine Bow Efficiency Programs Capture More Savings Energy Efficiency – Investments and Savings Annual Energy Savings 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 20,000 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 $3.3 $3.0 $2.7 $2.4 $2.1 $1.8 $1.5 $1.2 $0.9 $0.3 $0.0 Yearly Investments Energy Savings (MWh) Investment (millions) The retail customers of Platte River’s owner municipal utilities have a demonstrated desire for services that help them save energy. Platte River actively partners with the utilities to offer a number of common energy efficiency programs to customers in all the municipalities, with coordination and some or all of the funding provided by Platte River. Each of the four owner municipalities also offers programs in addition to the shared programs. Together Platte River and the municipalities spent over $3 million in 2013 for projects that will help customers reduce their annual electricity consumption by about 17 million kilowatt-hours— equivalent to the annual energy use of about 2,000 homes. The projects should also lower the combined electric bills of participating customers by about $1.3 million per year. 36 | Annual Report 2013 Efficient lighting upgrade at Colorado State University’s Moby Arena Strategic Direction Statements • Management should explore ways to improve collaboration and communication among the partner cities, facilitated by Platte River. • Platte River should investigate options to reduce/mitigate its carbon footprint using Colorado’s approved Climate Action Plan as a guide (20% below 2005 levels by 2020 and 80% below 2005 levels by 2050). • Platte River management should be directed to look at diversifying and balancing the generation supply portfolio. • Platte River management should be directed to look at the expansion of renewable resources using the measures established for cooperatives in Colorado SB 13- 252 as a guide (20% of retail energy from qualified sources by 2020). • In the context of above items (2, 3 and 4), Platte River management should present to the Board an energy-portfolio diversification plan (in the context of a comprehensive strategic plan) that keeps us competitive, meaning Platte River should remain the lowest cost wholesale power provider located in Colorado. • Platte River management should explore opportunities for administering a common survey with the owner municipalities. • Platte River should become strategically aware of technology, innovation trends and opportunities. Platte River believes it has a responsibility to participate in efforts that enhance the quality of life in its communities. Although Platte River sponsors community events and provides support to local non-profit groups, it is most proud of the hands-on volunteer commitment of its employees. In 2013, employees came together to help establish a 15,000 square foot community vegetable garden in Fort Collins and refurbished the landscaping at Larimer County’s reuse/recycling education center. Employees repeatedly demonstrate their generosity through giving activities that benefit people in need. In 2013, they contributed more than $50,000 through one-time donations and payroll deductions to the United Way as well as $3,640 to the Food Bank for Larimer County. Employees also donated about 100 units—12.5 gallons—of blood to patients in area hospitals, and 60 refurbished bicycles for underprivileged children. Planning has taken many forms at Platte River over the years, with the primary focus—new electric supply resources to serve the needs of the Municipalities— evolving over time. Planning initially focused on building resources to meet the growing municipal loads as federal hydropower sources were becoming limited. Once these resources were built, the focus shifted toward Planning is a Priority (continued) 1970s - 1980s Building: • Craig • Rawhide • Transmission Operations: • Craig • Rawhide • Transmission • Municipal sales • Sale of capacity and energy to Public Service Co. • Debt reduction Summer Peak: • Five new gas combustion turbines • Transmission • End of sale to Public Service Co. • Hydro (drought) • Craig & Rawhide operations Flexibility: • Renewables • Demand response • Distributed generation • New technologies • Diverse member needs • Balancing multiple uncertainties & managing risks 1980s - 1990s Early 2000s Next Phase Resource Planning Phases - Platte River A special meeting of the Board of Directors was held in July to review planning-related information and to allow management to gather direction from the Board regarding Platte River’s future. During this meeting, seven statements of strategic direction were provided to the management team by the Board. These and other planning activities culminated in the creation of the Strategic Plan. The plan contains a Board-issued initiative that will help guide development of Platte River’s next Integrated Resource Plan, which is expected to be completed in 2014. Strategic planning will be an ongoing process as detailed analyses of future scenarios are completed, new technologies evolve, and market opportunities arise. Resource Planning Initiative Platte River will evaluate options for diversifying its future mix of resources: integrating both supply and demand side technologies and capitalizing on regional competitive strengths (proximity to natural gas and coal, excellent wind and solar resources, and local/regional energy technology research and development). Goals 1. Evaluate natural gas combined cycle generation and other options to support integration of additional renewable energy resources, to diversify the resource mix and to provide flexibility for future electric market scenarios. 2. Conduct an analysis to evaluate alternatives for decreasing Platte River’s greenhouse gas emissions and identify the associated cost implications. 3. Conduct an analysis for meeting retail customer energy requirements Economic and population growth will drive electricity demand going forward, and are key inputs to the planning process. The northern Colorado economy continued its positive trend in 2013. Economy Continues to Improve Economy Continues to Improve (continued) Average Monthly Employment 2007 2008 Ft Collins-Loveland MSA 2009 2010 2011 2012 2013 175,000 150,000 125,000 100,000 75,000 50,000 25,000 0 Persons Employed Home Price Index 2007 2008 Ft Collins-Loveland MSA 2009 2010 2011 2012 2013 200 175 150 125 100 75 50 25 0 (1st Quarter 1995=100) Home Price Index Residential Building Permits 2007 2008 Larimer County 2009 2010 2011 2012 2013 800 700 600 500 400 300 200 100 0 Number of Permits Historical and Projected Future Populations 2000 2005 Platte River’s Four Municipalities 2010 2015 2020 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Population 250,051 Platte River Power Authority’s management is responsible for the preparation, integrity and objectivity of the financial statements and related information included in this Annual Report. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and, where required, reflect amounts based on the best estimates and judgments of management. Platte River maintains a strong internal control structure designed to provide reasonable assurance that transactions are executed in accordance with management’s authorization, that financial statements are prepared in conformity with generally accepted accounting principles and that assets are safeguarded. Platte River’s internal auditor evaluates internal controls for adherence to company policies and procedures on an ongoing basis and reports findings and recommendations for possible improvements to management. In addition, the independent auditors consider elements of the internal control system in determining the nature and scope of their audit procedures in performing the annual audit of Platte River’s financial statements. The Board of Directors, whose members are not employees of Platte River, periodically meet with the independent auditors and management to discuss the audit scope, audit results and any recommendations to improve the internal control structure. The Board of Directors directly engages the independent auditors. Report of Management David D. Smalley Chief Financial Officer Jackie A. Sargent General Manager/CEO 44 | Annual Report 2013 Rawhide staff Headquarters staff Independent Auditor’s Report and Financial Statements Years Ended December 31, 2013 and 2012 Independent Auditor’s Report .............................................. Management’s Discussion and Analysis (Unaudited) ................ Financial Statements Statements of Net Position ................................................... Statements of Revenues, Expenses and Changes in Net Position .................................................... Statements of Cash Flows ................................................... Notes to Financial Statements ............................................. Required Supplementary Information (Unaudited) ................... Other Information (Unaudited) .............................................. Table of Contents 48 50 58 60 61 63 87 88 Platte River Power Authority 46 | Annual Report 2013 Annual Report 2013 | 47 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Platte River as of December 31, 2013 and 2012, and the changes in its financial position and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter As discussed in Note 3 to the financial statements, in 2013, Platte River adopted new accounting guidance, Governmental Accounting Standards Board Statement No. 65, Items Previously Reported as Assets and Liabilities. Our opinion is not modified with respect to this matter. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and pension information listed in the table of contents be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming an opinion on the basic financial statements as a whole. The Other Information (Budgetary Comparison Schedule) listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information This discussion and analysis provides an overview of the financial performance of Platte River Power Authority (Platte River) for the fiscal years ended December 31, 2013 and December 31, 2012. The information presented should be read in conjunction with the basic financial statements and accompanying notes to the financial statements. Platte River is a wholesale electricity generation and transmission provider that delivers safe, reliable, environmentally responsible and competitively priced energy and services to its four owner municipalities, Estes Park, Fort Collins, Longmont and Loveland. Platte River owns and operates the coal-fired Rawhide Unit 1, and five natural gas-fired combustion turbines–Units A, B, C, D and F located at the Rawhide site. Platte River is also a part owner of Craig Units 1 and 2 located in northwest Colorado. Platte River operates as a utility enterprise and follows the Uniform System of Accounts prescribed by the Federal Energy Regulatory Commission (FERC). Platte River has implemented all applicable Governmental Accounting Standards Board (GASB) pronouncements. The accompanying financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. • Platte River reported income before contributions of $9.3 million in 2013, approximately $2.1 million lower than 2012. An increase in operating revenues of $12.3 million was more than offset by increases in operating expenses of $13.6 million and nonoperating expenses, net, of $0.8 million. • Municipal sales increased $9.6 million in 2013 over 2012 as the result of a 5.1% increase in wholesale rates. Municipal loads were relatively flat with a 0.1% increase in energy deliveries over 2012. • Surplus sales revenue (sales for resale and other) increased $2.7 million in 2013 compared to 2012 resulting from higher contract and short-term sales. The contract sales increased $0.1 million, short-term sales increased $2.8 million with a higher average selling price, and wheeling revenues decreased $0.2 million. • During 2013, a scheduled five-week maintenance outage for Craig Unit 2 was completed. The major focus of the outage was on upgrading the turbine to increase efficiency of the unit. • In September, Craig Unit 1 suffered problems with the turbine rotor and was removed from service for repair. The unit was returned to service late December. • Purchased power costs for 2013 increased $1.5 million compared to 2012 due to replacement power costs during the Craig outages and to meet loads during peak periods. • Fuel expense increased $8.2 million in 2013 compared to 2012 as the result of the contract for Rawhide coal moving from a fixed price to market price. This increase was offset by lower fuel costs for the Craig units as a result of the outages. • Nonoperating expenses, net, increased $0.8 million in 2013 compared to 2012 and include a $1.5 million loss on the sale of the Medicine Bow Wind Project Condensed Financial Statements Net Position The following condensed statements of net position and condensed statements of revenues, expenses and changes in net position summarize Platte River’s financial position and changes in financial position for 2013, 2012, and 2011. Total net position at December 31, 2013 was $478.5 million, an increase of $9.1 million over 2012. Total net position at December 31, 2012 was $469.3 million, an increase of $11.2 million over 2011. Management’s Discussion and Analysis (unaudited) Condensed Statements of Net Position Assets Electric utility plant Special funds and investments Current and other assets Total assets Deferred outflows of resources Liabilities Noncurrent liabilities Current liabilities Total liabilities Deferred inflows of resources Net position Net investment in capital assets Restricted Unrestricted Total net position 2013 $582,884 87,336 87,771 757,991 4,480 243,504 37,631 281,135 2,879 329,294 24,750 124,413 $478,457 2012 $604,604 86,039 82,238 772,881 5,623 268,915 37,386 306,301 2,879 330,339 24,772 114,213 $469,324 2011 $624,363 60,684 83,760 768,807 7,763 265,857 Condensed Financial Statements (continued) Management’s Discussion and Analysis (unaudited) • Current liabilities reflect a $0.2 million increase in 2013 due to increases in accounts payable, current portion of the capitalized lease obligation, and accrued liabilities offset by decreases in current maturities of long-term debt and accrued interest. Current liabilities decreased $5.6 million in 2012 due to a decrease in accounts payable resulting from less construction activity at the end of the year partially offset by increases in current maturities of long-term debt and current portion of the capitalized lease obligation. • Deferred inflows of resources for 2013 reflect no change from 2012. The accrual of the maintenance outage liability was suspended in 2013 to mitigate the rate increase to the municipalities. In 2012, the outage liability decreased $6.8 million as the outage liability was utilized during the Rawhide scheduled maintenance outage in the spring. Condensed Statements of Revenues, Expenses and Changes in Net Position Operating revenues Operating expenses Operating income Nonoperating expenses, net Income before contributions Contributions of assets to municipalities Change in net position Beginning net position Ending net position 2013 $194,938 174,515 20,423 (11,135) 9,288 (155) 9,133 469,324 $478,457 2012 $182,635 160,918 21,717 (10,313) 11,404 (155) 11,249 458,075 $469,324 2011 $181,443 161,284 20,159 (8,750) 11,409 Operating Revenues 2013 2012 2011 Municipal Sales Surplus Sales and Other $180 $160 $140 $120 $100 $80 $60 $40 $20 $0 Operating Expenses 2013 2012 2011 Purchased Power Fuel Operations & Maintenance Administrative & General Depreciation $60 $50 $40 $30 $20 $10 $0 Operating Revenues and Expenses (in millions) Management’s Discussion and Analysis (unaudited) Debt Ratings Budgetary Highlights Moody’s, Standard & Poor’s (S&P) and Fitch Ratings assigned ratings of Aa2, AA and AA, respectively, to Platte River’s Series II Bonds issued in March 2012. The ratings on Platte River’s existing bonds remained unchanged. Platte River’s Board of Directors approved the 2013 Annual Budget with total revenues of $194.0 million, operating expenses of $142.8 million, debt service expenditures of $32.8 million and capital additions of $25.6 million. A portion of the capital additions funding was provided from the proceeds of the Series II Bonds. The following budgetary highlights are presented on a non-GAAP budgetary basis. Total operating revenues of $194.9 million ended the year $2.1 million, or 1.1%, above budget. Municipal sales of $169.3 million were $4.0 million below budget due to below-budget variances in billing demand and energy deliveries. Surplus sales totaled $25.6 million and were $6.1 million above budget resulting primarily from higher-than-budgeted surplus sales prices. Operating expenses totaled $141.0 million and were $1.8 million, or 1.3%, below budget. Fuel expense was the largest variance, $2.2 million below budget, primarily due to lower generation from the Craig units. Production expenses ended the year $0.6 million below budget with lower-than-budgeted operations and maintenance costs for Rawhide Unit 1. Purchased power was $0.9 million above budget due to higher purchases made during Craig outages and to meet loads during peak months. Transmission expenses were less than $0.1 million below budget and administrative and general expenses were $0.1 million above budget. Debt service expenditures totaled $32.8 million, which were slightly higher than budget. This variance is due to lower interest allowance for funds used during construction. Capital additions of $16.2 million in 2013 were $9.4 million below budget. All categories came in below budget; however, the Financial Statements 2013 $14,517 1,254,163 (709,721) 558,959 23,925 582,884 28,209 59,127 87,336 18,092 21,492 13,797 6,344 11,307 11,425 1,480 83,937 3,708 126 3,834 757,991 4,480 2012 $14,517 1,250,253 (680,705) 584,065 20,539 604,604 31,945 54,094 86,039 14,363 21,404 12,725 5,719 11,120 11,200 1,558 78,089 4,021 128 4,149 772,881 5,623 December 31, Assets Electric utility plant, at original cost (Notes 3 and 4): Land and land rights Plant and equipment in service Less: accumulated depreciation Plant in service, net Construction work in progress Total electric utility plant Special funds and investments (Note 5): Restricted funds and investments Dedicated funds and investments Total special funds and investments Statements of Revenues, Expenses and Changes in Net Position 2013 $169,311 25,627 194,938 23,760 52,592 52,521 12,287 33,355 174,515 20,423 570 (505) (11,155) 83 (128) (11,135) 9,288 (155) 9,133 469,324 $478,457 2012 $159,675 22,960 182,635 22,262 44,417 49,420 11,316 33,503 160,918 21,717 737 822 (12,092) 381 (161) (10,313) 11,404 (155) 11,249 458,075 $469,324 (In thousands) Years Ended December 31, Operating revenues (Note 3): Sales to municipalities Sales for resale and other Total operating revenues Operating expenses: Purchased power Fuel Operations and maintenance Administrative and general Depreciation Total operating expenses Operating income Nonoperating revenues (expenses) (Notes 5 and 7): 2013 $20,423 33,355 (1,697) (412) 143 (281) (50) (1,825) — $49,656 $942 (737) 250 2012 $21,717 33,503 (1,077) (354) (51) 316 159 (2,356) (6,763) $45,094 $674 (610) 269 Years Ended December 31, Reconciliation of operating income to net cash provided by operating activities Operating income Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Changes in assets and liabilities which provided (used) cash: Accounts receivable Fuel and materials and supplies inventories Prepayments and other assets Deferred outflows of resources Accounts payable Other liabilities Deferred inflows of resources Net cash provided by operating activities Noncash capital and related financing activities Additions of electric utility plant through incurrence of accounts payable Amortization of bond premiums and deferred loss on refundings Amortization of regulatory asset (In thousands) Restated Statements of Cash Flows (continued) Financial Statements Notes to Financial Statements Notes to Financial Statements: 1. Organization Platte River Power Authority (Platte River) was organized in accordance with Colorado law as a separate governmental entity by the four municipalities of Estes Park, Fort Collins, Longmont, and Loveland. Platte River contracted to supply the wholesale electric power and energy requirements Rawhide Energy Station The Rawhide Energy Station consists of Rawhide Unit 1, a 280-megawatt (net) coal-fired generating facility, a cooling pond, coal-handling facilities, related transmission facilities, and five simple-cycle gas-fired peaking units. Peaking Units A through D have a summer peaking capacity of 65 megawatts each. Peaking Unit F has a summer peaking capacity of 128 megawatts. The Rawhide Energy Station facilities are wholly owned and operated by Platte River. Yampa Project Platte River owns 18%, or 155 megawatts, of Craig Units 1 and 2 of the Yampa Project as a tenant-in-common with four other electric utilities. The current Yampa Project Participation Agreement took effect on April 15, 1992. The Yampa Project consists of 863 megawatts of coal- fired generation and associated transmission plant facilities located near the town of Craig in northwestern Colorado. Platte River’s share of the plant investment is included in plant in service, net, in the accompanying statements of net position. Platte River’s share of operating expenses of the Yampa Project is included in operating expenses in the accompanying statements of revenues, expenses and changes in net position. Separate financial statements for the Yampa Project are not available. In addition, Platte River and all but one of the other Yampa Project participants own Trapper Mining, Inc., which owns and operates the adjacent coal mine that supplies the majority of Craig Units 1 and 2 fuel needs. Medicine Bow Wind Project On December 30, 2013, Platte River sold the Medicine Bow Wind Project equipment to Medicine Bow Wind, LLC, a subsidiary of Gamesa Corporacion Tecnologica, S.A. The Medicine Bow Wind Project consists of nine wind turbines with a total capacity output of 5.8 megawatts near the town of Medicine Bow, Wyoming. During Platte River’s ownership, the site was leased with annual payments based on a percentage of imputed revenues from the wind energy sales. The site lease payments were recorded as an operations and maintenance expense. Platte River recorded a net $1.5 million loss from the sale of the wind equipment. As part of the sale transaction, Platte River entered into a 20 year Power Purchase Agreement with Medicine Bow Wind, LLC. 2. Operations Notes to Financial Statements 3. Summary of Significant Accounting Policies Reporting Entity For financial reporting purposes, Platte River meets the criteria of an “other stand-alone government” and has no component units as defined in Governmental Accounting Standards Board (GASB) Statements No. 14 and 39, The Financial Reporting Entity and Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14. As a municipal utility and a separate governmental entity, Platte River is exempt from taxes on its property and income. Basis of Accounting Platte River accounts for its financial operations as a “proprietary fund” and the accompanying financial statements have been prepared using the accrual method of accounting in conformity with accounting principles generally accepted in the United States of America. Platte River’s accounts are maintained in accordance with the Uniform System of Accounts as prescribed by the Federal Energy Regulatory Commission. As a Board-regulated entity, Platte River is subject to the provisions of GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, Regulated Operations, paragraphs 476–500, which requires the effects of the rate-making process to be recorded in the financial statements. Accordingly, certain expenses and revenues normally reflected in the statements of revenues, expenses and changes in net position as incurred are recognized when they are included in Platte River’s wholesale rates. Platte River has recorded various regulatory assets and liabilities to reflect the rate-making process. (Note 9) Budgetary Process A formal budgetary process is required by Colorado State Local Government Law and is utilized as a management control tool. A proposed annual budget must be submitted to Platte River’s Board of Directors by October 15 of each year. Following public hearings, the budget is considered for adoption by the Board of Directors on or before December 31. Since Platte River operates as an enterprise, it is not subject to Colorado’s Taxpayers’ Bill of Rights (TABOR) provisions. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America as prescribed by GASB requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. Electric Utility Plant and Depreciation Electric utility plant is stated at the historical cost of construction. Construction costs include labor, materials, contracted services, and the allocation of indirect charges for engineering, supervision, transportation, and administrative expenses. The cost of additions to utility plant and replacement property units is capitalized. Repairs, maintenance, and minor replacement costs are charged to expense when incurred. When construction is debt-financed, an allowance for borrowed funds used during construction is included in the project cost. Depreciation is recorded using the straight-line method over the estimated useful lives of the various classes of plant in service, which range from five to 50 years. Depreciation expense was approximately 3% of depreciable property for the years 2013 and 2012. The original cost of property replaced or retired, and removal costs less salvage, are charged to accumulated depreciation. Cash and Cash Equivalents For purposes of the statements of cash flows, Platte River considers all cash on deposit with financial institutions and highly liquid investments with an original maturity of less than three months, excluding special funds and investments, as cash and cash equivalents. Closure and Postclosure Care Costs of Disposal Facility Platte River accrues a liability of estimated future closure and postclosure care costs for its Rawhide Energy Station ash disposal facility. The liability is determined by multiplying the estimated closure and postclosure care costs in current dollars by the percentage of the disposal facility’s total estimated capacity used through the end of the year. 3. Summary of Significant Accounting Policies (continued) Notes to Financial Statements 3. Summary of Significant Accounting Policies (continued) Long-term Debt The difference between the reacquisition price and the net carrying amount of refunded debt (deferred amount on refundings) in an advance refunding transaction is deferred and amortized as a component of interest expense using the bonds outstanding method over the shorter of the remaining life of the defeased debt or the life of the new debt. The deferred amount is reported as a deferred outflow of resources. Energy Risk Management Platte River has established a formal energy risk management program to manage its exposure to risks associated with wholesale energy and natural gas market price fluctuations. Under Board of Directors approved policies, Platte River may use various physical and financial instruments, such as physical forward contracts, futures, swaps, and option agreements. These transactions are hedges and any expense, gain or loss that is realized on these transactions is recorded as purchased power or fuel expense in the accompanying statements of revenues, expenses and changes in net position. During 2013 and 2012, Platte River entered into natural gas swap contracts to fix prices for the purpose of hedging against natural gas price fluctuations. The contracts are based on the Colorado Interstate Gas Co. (CIG) index published in Gas Daily. At December 31, 2013, Platte River had swap contracts for 20,000 mmBtu at an average fixed price of $3.51 per mmBtu, which expire in July and August 2014. These contracts had a fair value of $7,000 as of December 31, 2013, based on price estimates provided by Goldman Sachs & Company, Platte River’s counterparty for the swap contracts. There were no swap contracts outstanding at December 31, 2012. As a result of hedging contracts, there was no effect on fuel expense for the year ended December 31, 2013 and an increase of $45,000 for the year ended December 31, 2012. No cash was paid or received by Platte River when the contracts were initiated. Platte River is the fixed price payer. The natural gas swap contracts are considered normal purchase contracts because Platte River takes delivery of the natural gas. Thus, the contracts are not included in the scope of GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments. 66 | Annual Report 2013 Annual Report 2013 | 67 Operating Revenues and Expenses Operating revenues and expenses consist of those revenues and costs directly related to the generation, purchase, and transmission of electricity. Operating revenues are billed and recorded at the end of each month for all electricity delivered. Revenues and expenses related to financing, investing, and other activities are considered to be nonoperating. Deferred Outflows Other deferred charges primarily consist of unamortized deferred losses on refunding of debt. Use of Restricted Resources When both restricted and unrestricted resources are available for use, it is Platte River’s policy to use restricted funds first, for their intended purposes only, based on the bond resolutions. Recent Accounting Pronouncements In 2013, Platte River implemented GASB Statement No. 65, Items Previously Reported as Assets and Liabilities. This statement identifies certain items that were previously reported as assets and liabilities that should be classified as deferred outflows of resources or deferred inflows of resources, or recognized as expenses or revenues. The implementation of GASB 65 had no impact on Platte River’s net position. Reclassifications Certain reclassifications have been made to conform the prior year’s information to the current year presentation. 3. Summary of Significant Accounting Policies (continued) Notes to Financial Statements 4. Electric Utility Plant Electric utility plant asset activity for the year ended December 31, 2013, was as follows: Electric utility plant asset activity for the year ended December 31, 2012, was as follows: (In thousands) Nondepreciable assets: Land and land rights Construction work in progress Depreciable assets: Production plant Transmission plant General plant Less accumulated depreciation Total electric utility plant December 31 2012 $14,517 20,539 35,056 881,078 335,514 33,661 1,250,253 (680,705) $604,604 Increases $ — 15,607 15,607 8,552 2,347 1,346 12,245 (33,355) ($5,503) Decreases $ — Investment of Platte River’s funds is administered in accordance with Colorado law and Platte River’s General Power Bond Resolution, Fiscal Resolution and Investment Policy. Accordingly, Platte River may only invest in obligations of the United States government and its agencies and other investments permitted under Colorado law. Platte River records its investments at their estimated fair market values. The unrealized holding gains and losses on these investments are included in net increase (decrease) in fair value of investments in the statements of revenues, expenses and changes in net position. The fair value of investments is presented on the statements of net position as special funds and investments, cash and cash equivalents, and other temporary investments. Special funds and investments are either internally dedicated by Board Resolution (dedicated funds and investments) or restricted as to use by Platte River’s General Power Bond Resolution (restricted funds and investments). The fair value of investments, exclusive of accrued interest of $99,000 and $87,000 as of December 31, 2013 and 2012, respectively, are shown in the following tables. As of December 31, 2013, Platte River had the following cash and investments and related maturities: 5. Cash and Investments Notes to Financial Statements 5. Cash and Investments (continued) Statement of net position presentation of cash, cash equivalents and investments is as follows as of December 31, 2013: Fair Value $29,154 10,862 1,992 15,234 18,006 75,248 13,489 38,084 $126,821 Investment Maturities (in years) (In thousands) Cash and Investment Type U.S. Treasuries U.S. Agencies: FFCB FHLB FHLMC FNMA Total securities Certificates of deposit Cash & money market funds Total cash and investments Less Than 1 $15,315 2,834 — 5,705 5,074 28,928 4,871 38,084 $71,883 1 - 2 $6,540 2,056 — Statement of net position presentation of cash, cash equivalents and investments is as follows as of December 31, 2012: Interest Rate Risk As a means of limiting its exposure to fair value losses arising from rising interest rates, Platte River’s investment policy and Colorado state statutes limit the investment portfolio to maturities of five years or less. Platte River uses a laddered approach to investing funds based on projected cash flows. The assumed maturity date for callable securities is based on market conditions as of December 31, 2013. If the price of the security is at or above its call price, the security is assumed to be redeemed on its next call date. Credit Risk Platte River’s investment policy allows investments in local government investment pools and money market funds. As of December 31, 2013, Platte River maintained investments in funds managed by the local government investment pool Colorado Local Government Liquid Asset Trust (COLOTRUST), the Colorado Statewide Investment Program (CSIP), and the Wells Fargo Heritage Money Market Fund. All of these funds are rated AAAm by Standard and Poor’s Ratings Services (S&P). Platte River’s investments in Federal Farm Credit Bank (FFCB), Federal Home Loan Bank (FHLB), Federal Home Loan Mortgage Corporation (FHLMC), and Federal National Mortgage Association (FNMA) were rated Aaa by Moody’s Investors Service and AA+ by S&P. 5. Cash and Investments (continued) Notes to Financial Statements 5. Cash and Investments (continued) 6. Noncurrent Liabilities (In thousands) December 31 2012 $269,781 14,225 3,626 186 251 3,588 1,073 332 $293,062 Additions $ — — 461 2 — 475 — 2 $940 Reductions ($23,428) (2,517) — — (80) (273) (83) — ($26,381) December 31 2013 $246,353 11,708 4,087 188 Noncurrent liability activity for the year ended December 31, 2012, was as follows: 6. Noncurrent Liabilities (continued) Notes to Financial Statements 7. Long Term Debt 2013 $68,085 113,925 53,745 235,755 10,598 246,353 (21,060) $225,293 Interest Rate 4.50% - 5.00% 3.00% - 5.00% 2.00% - 5.00% 2012 $77,520 114,025 65,475 257,020 12,761 269,781 (21,265) $248,516 (In thousands) December 31, Power Revenue Bonds Series GG: Serial Bonds Maturing 6/1/2018 Series HH: Serial Bonds Maturing 6/1/2029 Series II: Serial Bonds Maturing 6/1/2037 Unamortized bond premium Total revenue bonds outstanding Less: due within one year Total long-term debt, net (In thousands) December 31 2011 $262,874 16,613 3,802 185 327 3,625 1,156 330 $288,912 Additions $ 72,388 — — 1 — Bond service funding requirements projected for all bonds outstanding are shown in the table below: 7. Long Term Debt (continued) Notes to Financial Statements 7. Long Term Debt (continued) Year ending December 31 Deposits in 2013 for 2014 payment 2014 2015 2016 2017 2018 2019–2023 2024–2028 2029–2033 2034–2037 (In thousands) Principal $12,285 21,597 18,850 20,660 17,370 10,429 48,940 62,256 13,151 10,217 $235,755 Interest $945 10,788 9,787 8,900 7,977 7,172 28,685 15,374 4,204 1,168 $95,000 Total $13,230 32,385 28,637 29,560 25,347 17,601 77,625 77,630 17,355 11,385 $330,755 Year ending December 31 2014 2015 Total note payments (In thousands) Principal $83 The following table is a calculation of the power revenue bond coverage ratios for the years ended December 31, 2013 and 2012: 7. Long Term Debt (continued) Notes to Financial Statements 8. Capitalized Lease Obligation 2013 $194,938 141,160 53,778 1,889 55,667 — — $55,667 $32,777 (83) $32,694 1.70 2012 $182,635 127,415 55,220 1,404 56,624 — — $56,624 $33,294 (381) $32,913 1.72 (In thousands) Net revenues: Operating revenues Operating expenses, excluding depreciation Net operating revenues Plus interest and other income(1) Net revenues before rate stabilization Rate stabilization: Deposits Withdrawals Total net revenues Bond service: Power revenue bonds Allowance for funds used during construction Net revenue bond service Coverage: Power revenue bonds (1) Excludes unrealized holding gains and losses on investments and loss on sale of Medicine Bow Wind Project equipment. Arbitrage Rebate Under U.S. Treasury Department regulations, all governmental tax-exempt debt issued after August 31, 1986, is subject to arbitrage rebate requirements. Interest income on bond proceeds that exceeds the cost of borrowing is payable to the federal government on every fifth anniversary of each bond issue. No arbitrage liability was outstanding as of December 31, 2013 and 2012. Under an agreement with the Municipal Subdistrict of the Northern Colorado Water Conservancy District, Platte River is entitled to an allocation of one-third of the available water from the Windy Gap Project, a water diversion facility completed May 1, 1985. Under the agreement, Platte River is obligated to pay each year one-third of the debt service and approximately one-third of the actual operating and maintenance costs of the Windy Gap 9. Regulatory Assets and Deferred Items Notes to Financial Statements 9. Regulatory Assets and Deferred Items (continued) 10. Net Investment in Capital Assets Regulatory Assets Additional Pension Expense – Regulatory Assets Platte River funds its defined benefit pension plan (Note 11) based on cost estimates developed on an actuarial basis. In addition to the base contribution, Platte River has an additional funding charge if the market value of the assets is less than 100% of the actuarial present value of accumulated plan benefits. Effective January 1, 2010, the Board of Directors approved a policy under GASB 62, paragraphs 476–500, that provides for the expense recognition of any additional pension funding charge to be spread over a ten-year period. Each subsequent year’s additional funding charge, if any, will be added to the regulatory prepaid asset and amortized over an additional ten-year period. The additional pension funding charge was $423,000 for 2013 and $0 for 2012. The regulatory prepaid asset for additional pension expense was $2,872,000 and $2,893,000 as of December 31, 2013 and 2012, respectively. The current portion of these amounts, $443,000 and $401,000 as of December 31, 2013 and 2012, respectively, is included as a component of prepayments and other assets in the statements of net position. Debt Issuance Costs GASB 65 changed the accounting for the treatment of debt issuance costs. Under GASB 65, debt issuance costs are now required to be expensed in the period incurred rather than amortized over the life of the related debt. In order to provide recovery for debt issuance costs through rates, the Board of Directors approved the use of GASB 62, paragraphs 476– 500, to recognize debt issuance costs as a regulatory asset and to continue to amortize these costs over the life of the associated debt. Unamortized debt issuance costs were $1,279,000 as of December 31, 2013 and $1,530,000 as of December 31, 2012. Deferred Items Accrued Maintenance Outage Costs – Deferred Inflow (Regulatory Credit) As allowed under GASB 62, paragraphs 476–500, an accrual for a portion of the estimated incremental expenses of future scheduled major maintenance outages is normally recorded each year. To mitigate rate pressure in the year 2013, the Board of Directors approved shifting the 2013 accrual amount to the years 2014 and 2015. During 2012, a portion of the estimated maintenance and replacement power costs for the next major maintenance outage, planned for Rawhide Unit 1 in the fall of 2015, was accrued. As of December 31, 2013 and 2012, the balance in the regulatory liability account was $2,879,000. Net investment in capital assets is comprised of the following as of December 31, 2013 and 2012: (In thousands) Electric utility plant Unspent Series II Bond proceeds Unamortized deferred loss on debt refunding Long-term debt, net Capitalized lease obligation Other long-term debt payable Accounts payable incurred for capital assets 2013 $582,884 2,513 3,071 (246,353) (11,708) (171) (942) $329,294 2012 $604,604 6,170 4,496 11. Defined Benefit Pension Plan Notes to Financial Statements 12. Defined Contribution Pension Plan The Platte River Power Authority Defined Benefit Plan (the Plan) is a single-employer, defined benefit pension plan administered by Platte River. The Plan provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to Plan members and beneficiaries. All regular Platte River employees hired prior to September 1, 2010 are covered by the Plan. Retirement benefits are based upon years of service rendered and salaries earned by the employee in accordance with the Plan’s provisions. Benefit provisions of the Plan are determined and authorized by the Board of Directors of Platte River. Platte River issues publicly available financial statements and required supplementary information for the Plan. The report may be obtained from Platte River. All contributions to the Plan are authorized by the Board of Directors and made by Platte River. The Plan’s funding policy is intended to fund current service costs as they accrue, plus an additional funding charge if the market value of the assets is less than 100% of the actuarial present value of accumulated plan benefits. For the year ended December 31, 2013, the annual pension cost and required contribution by Platte River was $4,544,000. There was no net pension obligation for the years ended December 31, 2013 and 2012. The annual required contribution for the current year was determined as part of the January 1, 2012, actuarial valuation using the frozen-initial-liability method. The actuarial assumptions included: (a) 8% investment rate of return, (b) 3.0% projected salary increase due to inflation, merit and seniority for the year 2012, reverting to 4.5% for years thereafter, and (c) 3.0% per year cost-of-living adjustment for participants in pay status prior to January 1, 1992, and 2.0% per year for all other participants. The actuarial value of Plan assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a four-year period. Three-year trend information for Platte River’s pension cost and contributions is as follows: The Schedule of Funding Progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets are increasing or decreasing over time relative to the actuarial accrued liability for benefits. Year Ended 2011 2012 2013 Percentage of APC Contributed 100.0% 100.0 100.0 Net Pension Obligation $ — — — Annual Pension Cost (APC) $4,390* 3,561 4,544* (In thousands) 13. Contribution of Fiber Optic Network to Municipalities During 1998, Platte River constructed a fiber optic network between and around the four municipalities to which it provides electric service. The surplus capacity in the network built around the City of Longmont was contributed to the City of Longmont in 1998 and was recorded as a return of capital. Platte River retained ownership of the remaining fiber optic network, and in 1999, began leasing surplus portions of the dark fiber for the benefit of each of the remaining three municipalities to independent telecommunication service providers. A portion of the revenues distributed to the municipalities, $155,000, is considered a return of capital 14. Insurance Programs 15. Commitments Notes to Financial Statements 15. Commitments (continued) Platte River has purchased insurance policies to cover the risk of loss related to various general liability and property loss exposures. The amount of insurance settlements has not exceeded insurance coverage in the past three years. Platte River also provides a self-insured medical and dental plan to its employees. Medical stop-loss insurance has been purchased, which covers losses in excess of $175,000 per person per incident. A liability was recorded for estimated medical and dental claims that have been incurred but not reported of $261,000 at December 31, 2013 and $261,000 at December 31, 2012. A third party administrator is used to account for the health insurance claims and provides the estimated medical claims liability based on prior claims payment experience. The medical claims liability is included as a component of accounts payable in the statements of net position. Changes in the balance of the medical claims liability during 2013 and 2012 were as follows: Platte River has long-term purchase power contracts with the Western Area Power Administration through September 30, 2024. The federal hydroelectric power received in 2013 provided approximately 19% of the resources needed by Platte River to serve the loads of the four owner municipal systems. The contract rates and the amount of energy available are subject to change. During 2013, Platte River purchased $17,940,000 under these contracts. Platte River and three of the other four participants in the Yampa Project own Trapper Mine, the primary source of coal for the Yampa Project. The original contract provided delivery of specified amounts of coal to each Yampa Participant through 2014. In September 2009, the contract was extended through 2020. Supplemental coal will be supplied through the year 2017 under a contract with ColoWyo Coal Company. These contracts are subject to price escalation adjustments. During 2013, coal purchases totaled $12,695,000 from Trapper Mine and $5,329,000 from ColoWyo Coal Company. The Rawhide Energy Station’s coal purchase and transportation agreements are under multiple- year contracts. Base prices for these contracts are subject to future price adjustments. During 2013, Platte River paid $30,686,000 for coal delivered under these agreements. Platte River has committed to purchase Renewable Energy Credits (RECs) for the years 2014 through 2024 with future payments of $5,761,000. During 2013, Platte River purchased $459,000 under these REC agreements. In addition, Platte River has committed to purchase renewable wind energy output of 12 megawatts from Silver Sage Windpower, LLC through 2027. During 2013, Platte River purchased $1,963,000 under this renewable wind energy agreement. During 2013, Platte River entered into two additional wind power purchase agreements. Delivery of 32.5 megawatts from Spring Canyon Energy II, LLC is expected to begin in 2014 for a period of 25 years. An agreement with Medicine Bow Wind, LLC to purchase the output from the Medicine Bow Wind Project will also begin in 2014 for a period of 20 years. Platte River and the other Yampa Project participants, in order to comply with recent environmental regulations, have agreed to upgrade the NOx emissions control equipment at Craig Units 1 and 2 beginning in 2012. Platte River’s share of the capital costs of these upgrades, expected to be completed in 2017, is estimated to be approximately $35,269,000 of which $2,089,000 has been expended through December 31, 2013. (In thousands) Medical claims liability, beginning of year Current year claims and changes in estimates Claim payments Medical claims liability, end of year 2013 $261 2,357 (2,357) $261 2012 $243 2,487 (2,469) $261 16. Risks and Contingencies 17. Subsequent Event Notes to Financial Statements In the ordinary course of business, Platte River may be impacted by various legal matters and is subject to legislative, administrative, and regulatory requirements relative to environmental issues. Although the outcomes of such matters is not possible to predict, management is aware of no pending legal matters or environmental regulations for which the outcome is likely to have a material adverse effect upon Platte River’s operations, financial position or changes in financial position in the near term. Platte River obtains the majority of its power from coal generating facilities. Changes in environmental regulations could affect the cost of generation for these facilities or could require significant capital expenditures. Such costs could materially affect the rates Platte River charges its customers. On January 17, 2014, Platte River paid the City of Fort Collins the remaining principal and interest to date in the amount of $176,000 to terminate the note payable for the wind turbine reimbursement. Required Supplementary Information Actuarial Valuation Date 1/1/11 1/1/12 1/1/13 Actuarial Value of Assets (a) $65,475 67,677 74,215 Actuarial Accrued Liability (AAL) (b) $65,475 67,677 74,215 Actuarial AAL (UAAL) (b-a) $ — — — Funded Ratio (a/b) 100.0% 100.0 100.0 Covered Payroll (c) $18,728 18,766 18,614 UAAL as a Percentage of Covered Other Information Revenues Operating revenues: Municipal sales Contract surplus sales Short-term surplus sales Total operating revenues Nonoperating revenues: Interest income(1) Other income(2) Total nonoperating revenues Total revenues Budget $173,276 — 19,550 192,826 482 714 1,196 $194,022 Actual $169,311 1,531 24,096 194,938 536 1,353 1,889 $196,827 Year Ended December 31, 2013 Variance ($3,965) 1,531 4,546 2,112 54 639 693 $2,805 (In thousands) Budgetary Comparison Schedule (unaudited) Expenditures Operating expenses(3): Purchased power Fuel expense Production expenses Transmission expenses Administrative and general Total operating expenses Debt service expenditures(4): Interest expense Principal Allowance for funds used during construction Total debt service expenditures Capital additions: Production Transmission General Total capital additions 1974 1976 1973 1975 106 MW Peak 6 Employees 125 MW Peak 16 Employees 111 MW Peak 12 Employees 133 MW Peak 18 Employees Groundbreaking at Craig for the Yampa Project (Craig Units 1 & 2) in which Platte River is an 18% owner. Colorado legislature amends State constitution to allow municipal joint ownership. The 230 kV Ault-Fort Collins transmission line and the Timberline Substation are completed. The Organic Contract is revised to increase Board to eight members, adding each Municipality’s mayor, or an elected council member designated by the mayor. Platte River Power Authority commences operations as a non-profit corporation. Al Hamilton is hired as Platte River’s first General Manager. Colorado State House Bill 1666 passes, establishing Platte River as a political subdivision with the ability to issue tax exempt bonds. 1973 Platte River Power Authority Timeline 90 | Annual Report 2013 Annual Report 2013 | 91 1982 194 MW Peak 131 Employees The first Rawhide Marathon is held with 1,486 participants. The event raises money for local charities and is held annually through 1986. 1978 1980 1977 1981 1983 1979 147 MW Peak 20 Employees 186 MW Peak 95 Employees 225 MW Peak 219 Employees 179 MW Peak 42 Employees 172 MW Peak 30 Employees Platte River’s headquarters building is dedicated and opened for business. Craig Unit 1 begins commercial operations. The Loveland-Longmont 230 kV transmission line and the Longs Peak Substation are completed. An agreement between Platte River and Public Service Company of Colorado is executed for the sale of surplus capacity and energy from the Yampa Project. The Rawhide Shortline Railroad is dedicated, connecting Rawhide with Burlington Northern Railroad. Rawhide becomes home to a herd of American Bison. Ground is broken for the Rawhide Energy Station. Craig Unit 2 begins commercial operations. 92 | Annual Report 2013 Annual Report 2013 | 93 173 MW Peak 61 Employees 1995 344 MW Peak 180 Employees Platte River becomes an initial incorporator and member of Western States Power Corp., a non-profit organization, as a vehicle to provide funding for the construction of federal hydropower generation. 1987 1989 1992 1984 1990 1994 217 MW Peak 216 Employees 309 MW Peak 203 Employees 312 MW Peak 192 Employees 246 MW Peak 211 Employees 279 MW Peak 209 Employees 289 MW Peak 201 Employees Thaine Michie becomes Platte River’s third General Manager. The first National Audobon Society Christmas Bird Count is held at Rawhide. A 10 kW photovoltaic solar energy plant is dedicated at Platte River’s headquarters. The first Kids Kamp is held for the children of Platte River employees. The week-long camp held each June through 1997 teaches campers about safety, health and nutrition, diversity, and team work. Platte River begins its alternative vehicle program with two modified electric Fort Escort station wagons. James Pendergrass becomes Platte River’s second General Manager. The Rawhide Energy Station begins commercial operations on March 31, under budget and one day ahead of schedule. The 30-mile 230 kV, Ault-Fort St. Vrain line is completed to provide an interconnection with Public Service Co. of Colorado and increase transmission capacity and reliability. Platte River’s first Intergrated Resource Plan is produced. Platte River’s annual system peak 2000 2002 1997 2001 1999 371 MW Peak 161 Employees 498 MW Peak 183 Employees 431 MW Peak 166 Employees 466 MW Peak 172 Employees 533 MW Peak 189 Employees 1998 411 MW Peak 164 Employees Platte River purchases the assets of what will become the Medicine Bow Wind Project. After months of preparation, January 1 (Y2K) passes without incident. Platte River commits to voluntarily reduce SO2 and NOx emmissions from Rawhide Unit 1 by executing a Voluntary Emmissions Reduction Agreement with the State of Colorado. The Ka$h for Kilowatts energy efficiency program is launched. Rawhide Units A, B, and C begin commercial operations. Fiber optic lines are installed between Platte River and the owner municipalities to replace the aging microwave system used for electric system operations. Two all-electric Toyota RAV 4 vehicles are added to Platte River’s fleet. A 14.5 mile pipeline is built to provide fuel for natural gas turbines being installed at Rawhide. Brian Moeck becomes Platte River’s fourth General Manager. 96 | Annual Report 2013 2004 2006 2008 2010 2003 2005 2007 2009 560 MW Peak 189 Employees 618 MW Peak 192 Employees 635 MW Peak 211 Employees 576 MW Peak 217 Employees 576 MW Peak 185 Employees 603 MW Peak 198 Employees 634 MW Peak 216 Employees 615 MW Peak 218 Employees Rawhide Unit D begins commercial operations. The Fort Collins Area Chamber of Commerce presents Platte River with an Environmental Business Award for Resource Conservation. Rawhide Unit F begins commercial operations. Power Magazine includes Rawhide Unit 1 in its article on the world’s top five coal-fired plants. A new state-of-the-art mercury removal system is installed at Rawhide. Platte River becomes a charter partner in the City of Fort Collins Climate Wise Program. Key Rawhide control systems are replaced with state-of-the-art digital technology. Clipper Windpower’s 2.5 MW Liberty I prototype wind turbine is installed at Medicine Bow. Platte River purchases the energy produced by the Liberty I for Fort Collins Utilities’ Wind Program and the Town of Estes Park. The one-millionth work hour without a lost-time injury is logged at Rawhide. The Larimer County Board of 2012 2011 2013 640 MW Peak 221 Employees 649 MW Peak 218 Employees 653 MW Peak 222 Employees Jackie Sargent becomes Platte River’s fifth General Manager. Platte River completes construction of a 9.4 mile, 230 kV transmission line to enhance reliability for Fort Collins and Loveland residents. Rawhide Unit 1 achieves an all-time high continuous operating record of 292 days after producing over 1.7 million MWh of energy. A 22 mile, 230 kV transmission line serving the City of Longmont is completed. Vision and Mission Statements are updated. Annual energy savings from efficiency programs coordinated and at least partially funded by Platte River reach 101,886 MWh. A new strategic planning process begins. 2014 Platte River Power Authority Timeline 100 | Annual Report 2013 Annual Report 2013 | 103 Headquarters: Began Operations: General Manager: Governance: The Organization: Employees (Dec. 31, 2013): 2013 Peak Municipal Demand: Historical Peak Municipal Demand: Platte River at a Glance Fort Collins, Colorado 1973 Jackie A. Sargent Platte River is governed by an eight-member Board of Directors comprised of each mayor or designee and a person appointed by each Municipality’s governing body. Platte River is a political subdivision of the State of Colorado. 218 649 MW 653 MW on June 25, 2012 Platte River Power Authority delivers safe, reliable, environmentally responsible, and competitively priced electricity and services to its owner municipalities of Estes Park, Fort Collins, Longmont and Loveland, Colorado where they are distributed by each municipal utility to residents and businesses. Carbon Dioxide (CO2): Capacity Factor: Circuit: Electric System: Gigawatt-hour (GWh): Greenhouse Gas (GHG): Hydropower: Kilowatt (kW): Kilowatt–hour (kWh): Megawatt (MW): Megawatt-hour (MWh): Substation: Voltage: Watt: Watt-hour: Glossary A greenhouse gas that is a by-product of combustion (see Greenhouse Gas). A measure of power plant utilization calculated as the ratio of the actual output of the plant over a period of time to its output if it had operated at full capacity over the same period of time. A pathway through which electricity moves. Physically interconnected generating plants, transmission lines, and related equipment. One billion watt-hours (see Watt-hour). A gaseous component of the atmosphere that traps some of the heat coming from the sun near the Earth’s surface. Greenhouse gases include water vapor, carbon dioxide, methane, nitrous oxide, and chlorofluorocarbons. Electricity generated using the energy of moving water. One thousand watts (see Watt). One thousand watt-hours (see Watt-hour). One million watts (see Watt). 2000 East Horsetooth Road Fort Collins, Colorado 80525-5721 970.226.4000 One million watt-hours (see Watt-hour). An electric system facility used to change voltage from one level to another and/or switch circuits or lines in and out of service (see Circuit, Electric System and Voltage). The force that causes electricity to flow through a circuit (see Circuit). A unit of electric power. The amount of energy used in one hour by a device requiring one watt of electricity for operation (see Watt). 102 | Annual Report 2013 Commissioners presents Platte River with its Environmental Stewardship Award. Platte River passes its first NERC reliability audit with no areas of concern and no violation of any standard or requirement. Platte River begins receiving energy generated by the Silver Sage Windpower Project. 98 | Annual Report 2013 Annual Report 2013 | 99 demand occurs in the summer for the first time. Microwave equipment is installed to provide more reliable communications throughout Platte River’s transmission system. The Rawhide Fire Department is formed to protect the new plant and the people who work there. Annual Report 2013 | 95 Total expenditures Revenues less expenditures Budget $22,884 54,768 45,567 7,397 12,146 142,762 11,642 21,225 (113) 32,754 16,735 7,051 1,808 25,594 $201,110 ($7,088) Actual $23,760 52,592 44,982 7,347 12,277 140,958 11,642 21,225 (83) 32,784 10,584 4,189 1,432 16,205 $189,947 $6,880 Year Ended December 31, 2013 Variance ($876) 2,176 585 50 (131) 1,804 — — (30) (30) 6,151 2,862 376 9,389 $11,163 $13,968 (In thousands) Budgetary Comparison Schedule (unaudited, continued) Other Information (1) Interest income excludes unrealized investment holding gains and losses. (2) Loss on sale of Medicine Bow Wind Project equipment is not included. (3) Operating expenses do not include depreciation and other nonappropriated expenses. (4) Debt service expenditures represent monthly principal and interest funding. 88 | Annual Report 2013 Annual Report 2013 | 89 Payroll [(b-a)/c] — — — (In thousands) Schedule of Funding Progress (unaudited) 86 | Annual Report 2013 Annual Report 2013 | 87 84 | Annual Report 2013 Annual Report 2013 | 85 on the original asset. As of December 31, 2013 and 2012, lease advances of $990,000 and $1,073,000, respectively, have been recorded as a liability in the statements of net position. The municipalities’ portion of the lease payments received is flowed through to the municipalities, net of Platte River’s costs. Effective September 1, 2010, the Board of Directors established the Platte River Power Authority Defined Contribution Plan (in accordance with the Internal Revenue Code Section 401(a)) for all regular employees hired on or after that date. As of December 31, 2013, there were 36 plan participants. The plan’s assets are held in an external trust account. The General Manager of Platte River is the Plan Administrator and benefit provisions and contribution requirements are authorized and may be amended by the Board of Directors. Platte River contributed the required contribution for plan participants of 5% of their earnings for the years 2013 and 2012. Platte River will also contribute to the 401(a) an amount equal to 50% of the participant’s contributions to a separate 457(b) plan, taking into account only such participant contributions up to 6% of the participant’s earnings. For the years ended December 31, 2013 and 2012, contributions to the 401(a) plan by Platte River were $203,000 and $89,000, respectively. The plan’s records are kept on the accrual basis. Annual Report 2013 | 83 * As described in Note 9, $2,872,000 of these amounts has been deferred. (269,781) (14,225) (251) (674) $330,339 80 | Annual Report 2013 Annual Report 2013 | 81 Deferred Outflows With the adoption of GASB 65, certain items we previously reported as assets are now classed as deferred outflows. As of December 31, 2013 and 2012, deferred outflows consisted of the following: (In thousands) Unamortized deferred loss on refunding of debt Other 2013 $3,072 1,408 $4,480 2012 $4,496 1,127 $5,623 Project. These payments, which totaled $4,870,000 and $4,328,000 in 2013 and 2012, respectively, have been included in operations and maintenance expenses in the accompanying statements of revenues, expenses and changes in net position, as allowed under GASB 62, paragraphs 476–500. Platte River originally recorded $41,590,000 as a capitalized lease for its water allotment and has recorded $29,882,000 accumulated amortization as of December 31, 2013. The remaining liability of $11,708,000 represents Platte River’s share of principal amounts of the Subdistrict’s Series H, I and J Bonds outstanding as of December 31, 2013. These amounts will be amortized over the terms of the Subdistrict’s Water Revenue Bonds, which mature in 2017. The following is a schedule of the future minimum lease payments for the capital lease: Year ending December 31 2014 2015 2016 2017 Less: amount representing interest Total lease payments Less: due within one year Present value of future net payments (In thousands) $3,241 3,243 3,394 3,398 13,276 (1,568) 11,708 (2,641) $9,067 78 | Annual Report 2013 Annual Report 2013 | 79 88 $171 Interest $9 4 $13 Total $92 92 $184 In March 2012, Platte River issued $65,475,000 Series II Power Revenue Bonds at a true interest cost of 3.16%. Proceeds from the bonds and additional contributions by Platte River were used to refund $42,130,000 of Series EE Power Revenue Bonds. Additionally, all of the Series EE Bonds became callable and were paid in full from cash held in trust. Proceeds were also used to finance $30,263,000 of transmission facility additions and upgrades. The refunding resulted in an economic gain (net present value savings) of $4,607,000. In prior years, Platte River defeased certain revenue bonds by placing the proceeds of the refunding bonds and available cash in an irrevocable trust to provide for all future debt service payments on the refunded bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in Platte River’s financial statements. As of December 31, 2013, $16,975,000 of the defeased Series I Bonds remains outstanding. Other Long-term Debt Wind turbine reimbursement represents a note payable to the City of Fort Collins for the acquisition of wind turbines. The note is payable in ten annual installments of $92,000 each, beginning July 2006, which includes interest at 5.0%. The noncurrent portion of the wind turbine reimbursement is included as a component of other liabilities and credits and the current portion is included in accrued liabilities and other in the statements of net position. The note is uncollateralized. Maturities are as follows as of December 31, 2013: Bond Service Coverage Power revenue bonds are secured by a pledge of the revenues of Platte River after deducting operating expenses, as defined in the General Power Bond Resolution. The power revenue bonds issued by Platte River may be subject to early call provisions. Principal and interest payments are met from net revenues earned from wholesale electric rates charged to the municipalities and others, and from interest earnings. Under the General Power Bond Resolution, Platte River is required to charge wholesale electric energy rates to the municipalities that are reasonably expected to yield net revenues for the forthcoming 12-month period that are at least equal to 1.10 times total power bond service requirements. Under the General Power Bond Resolution, Platte River has established a Rate Stabilization Reserve Account. Deposits to this account are a reduction to current net revenues for purposes of computing bond service coverage. Future withdrawals will increase net revenues for purposes of computing bond service coverage and could assist Platte River, at such time, in meeting its wholesale rate covenant. The balances in the Rate Stabilization Reserve Account at December 31, 2013 and 2012 were $20,311,000 and $20,325,000, respectively, excluding accrued interest. The Rate Stabilization Reserve Account is included in dedicated funds and investments in the statements of net position. 76 | Annual Report 2013 Annual Report 2013 | 77 228 — 2 $72,619 Reductions ($65,481) (2,388) (176) — (76) (265) (83) — ($68,469) December 31 2012 $269,781 14,225 3,626 186 251 3,588 1,073 332 $293,062 Due within one year $21,265 2,517 — — 80 202 83 — $24,147 Long-term debt, net Capitalized lease obligation Reclamation liability Disposal facility closure costs Wind turbine reimbursement Compensated absences Lease advances Yampa employee obligation Total noncurrent liabilities Long-term debt outstanding as of December 31, 2013 and 2012, consists of the following: Fixed rate bond premium costs are amortized over the terms of the related bond issues. Interest expense for the years ended December 31, 2013 and 2012, is comprised of the following: 2013 $11,642 (487) $11,155 2012 $12,433 (341) $12,092 (In thousands) Interest Amortization of bond related costs Total interest expense 74 | Annual Report 2013 Annual Report 2013 | 75 171 3,790 990 334 $267,621 Due within one year $21,060 2,641 — — 83 250 83 — $24,117 Long-term debt, net Capitalized lease obligation Reclamation liability Disposal facility closure costs Wind turbine reimbursement Compensated absences Lease advances Yampa employee obligation Total noncurrent liabilities Restricted funds and investments Dedicated funds and investments Cash and cash equivalents Other temporary investments Total investments Fair Value $31,934 54,038 14,362 21,385 $121,719 Accrued Interest $11 56 1 19 $87 Total $31,945 54,094 14,363 21,404 $121,806 (In thousands) Concentration of Credit Risk Platte River’s investment policy states that assets held in Platte River’s funds shall be diversified to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer or a specific class of securities. As of December 31, 2013, more than 5% of Platte River’s investments were concentrated in FFCB, FHLMC and FNMA. These investments are 9%, 12% and 14%, respectively, of Platte River’s total investments (including outside investment pools and certificates of deposit). Noncurrent liability activity for the year ended December 31, 2013, was as follows: 72 | Annual Report 2013 Annual Report 2013 | 73 1,001 4,006 13,603 8,618 — $22,221 2 - 3 $7,299 3,984 1,992 8,528 8,926 30,729 — — $30,729 3 - 4 $ — 1,988 — — — 1,988 — — $1,988 4 - 5 $ — — — — — — — — $ — Fair Value $23,823 8,977 8,363 15,000 12,961 69,124 13,351 39,244 $121,719 Investment Maturities (in years) (In thousands) Cash and Investment Type U.S. Treasuries U.S. Agencies: FFCB FHLB FHLMC FNMA Total securities Certificates of deposit Cash & money market funds Total cash and investments Less Than 1 $8,010 6,583 8,363 7,493 7,018 37,467 3,171 39,244 $79,882 1 - 2 $13,314 334 — 3,005 — 16,653 4,837 — $21,490 2 - 3 $2,499 2,060 — — 2,006 6,565 5,343 — $11,908 3 - 4 $ — — — 4,502 3,937 8,439 — — $8,439 4 - 5 $ — — — — — — — — $ — As of December 31, 2012, Platte River had the following cash and investments and related maturities: Restricted funds and investments Dedicated funds and investments Cash and cash equivalents Other temporary investments Total investments Fair Value $28,203 59,049 18,092 21,477 $126,821 Accrued Interest $6 78 — 15 $99 Total $28,209 59,127 18,092 21,492 $126,920 (In thousands) 70 | Annual Report 2013 Annual Report 2013 | 71 (12,221) (12,221) (7,597) (327) (411) (8,335) 4,339 ($16,217) December 31 2013 $14,517 23,925 38,442 882,033 337,534 34,596 1,254,163 (709,721) $582,884 (In thousands) Nondepreciable assets: Land and land rights Construction work in progress Depreciable assets: Production plant Transmission plant General plant Less accumulated depreciation Total electric utility plant December 31 2011 $14,517 55,572 70,089 874,167 294,119 33,652 1,201,938 (647,664) $624,363 Increases $ — 16,308 16,308 8,937 41,812 1,175 51,924 (33,503) $34,729 Decreases $ — (51,341) (51,341) (2,026) (417) (1,166) (3,609) 462 ($54,488) December 31 2012 $14,517 20,539 35,056 881,078 335,514 33,661 1,250,253 (680,705) 68 | Annual Report 2013 $604,604 64 | Annual Report 2013 Annual Report 2013 | 65 of each of these municipalities (except for energy produced by each municipality’s hydro facilities in service at September 1974). These contracts currently extend through December 31, 2050. Each of the four participant municipalities has a residual interest in Platte River’s assets and liabilities upon dissolution, which is proportional to the total revenue received from each municipality since Platte River was organized, less any contributions previously distributed. Based upon electric revenues billed from inception through December 31, 2013, these residual interests are approximately as follows: Under Colorado law and the municipal contracts, Platte River’s Board of Directors has the exclusive authority to establish the electric rates to be charged to the member municipalities. Platte River must follow specified statutory procedures, including public notice and holding a hearing to receive public comments, before adopting an annual budget and implementing any changes in the electric rates. City of Fort Collins City of Longmont City of Loveland Town of Estes Park Residual Interest 48% 26% 21% 5% 100% See accompanying notes 62 | Annual Report 2013 Annual Report 2013 | 63 Interest income Other income (expense) Interest expense Allowance for funds used during construction Net decrease in fair value of investments (Note 5) Total nonoperating revenues (expenses) Income before contributions Contributions of assets to municipalities (Note 13) Change in net position Net position at beginning of year Net position at end of year Statements of Cash Flows 2013 $193,533 (115,486) (28,391) 49,656 (12,468) (674) 350 — — — (21,265) (11,692) (155) (45,904) (1,480) 1,457 (23) 3,729 14,363 $18,092 2012 $181,483 (108,856) (27,533) 45,094 (12,688) (7,889) — (1,021) (42,130) 72,388 (20,330) (12,480) (155) (24,305) (25,463) 1,404 (24,059) (3,270) 17,633 $14,363 Years Ended December 31, Cash flows from operating activities Receipts from customers Payments for operating goods and services Payments for employee services Net cash provided by operating activities Cash flows from capital and related financing activities Additions to electric utility plant Payments from accounts payable incurred for electric utility plant additions Proceeds from sale of equipment Bond Issuance Costs paid and escrowed interest payments Deposits into escrow for bond defeasance Proceeds from issuance of long-term debt Principal payments on long-term debt Interest payments on long-term debt Contributions to municipalities related to assets Net cash used in capital and related financing activities Cash flows from investing activities Purchases and sales of temporary and restricted investments, net Interest and other income, including realized gains and losses Net cash used in investing activities Increase (decrease) in cash and cash equivalents Balance at beginning of year in cash and cash equivalents Balance at end of year in cash and cash equivalents (In thousands) Restated Financial Statements See accompanying notes See accompanying notes 60 | Annual Report 2013 Annual Report 2013 | 61 Current assets: Cash and cash equivalents (Notes 3 and 5) Other temporary investments (Note 5) Accounts receivable—municipalities Accounts receivable—other Fuel inventory, at last-in, first-out cost Materials and supplies inventory, at average cost Prepayments and other assets Total current assets Noncurrent assets: Regulatory assets (Note 9) Long-term prepayments Total noncurrent assets Total assets Deferred Outflows of Resources Deferred outflows of resources (Note 9) (In thousands) Restated Statements of Net Position Statements of Net Position (continued) 2013 $225,293 9,067 9,144 243,504 21,060 2,641 11,247 949 1,734 37,631 281,135 2,879 329,294 24,750 124,413 $478,457 2012 $248,516 11,708 8,691 268,915 21,265 2,517 11,029 1,010 1,565 37,386 306,301 2,879 330,339 24,772 114,213 $469,324 December 31, Liabilities Noncurrent liabilities (Notes 3 and 6); Long-term debt, net (Note 7) Capitalized lease obligation (Note 8) Other liabilities and credits Total noncurrent liabilities Current liabilities: Current maturities of long-term debt (Notes 6 and 8) Current portion of capitalized lease obligation (Note 6) Accounts payable Accrued interest Accrued liabilities and other Total current liabilities Total liabilities Deferred Inflows of Resources Regulatory credit (Note 9) Net Position Net investment in capital assets (Note 10) Restricted Unrestricted Total net position (In thousands) Restated See accompanying notes See accompanying notes 58 | Annual Report 2013 Annual Report 2013 | 59 majority of this variance was the result of below-budget production additions due to project schedule changes and construction delays. A portion of the variance will be carried over to the 2014 Annual Budget in order to complete the projects that were not completed in 2013. Bond Issue Power Revenue Bonds Series GG Series HH Series II Moody’s Aa2 Aa2 Aa2 S&P AA AA AA Fitch AA AA AA 56 | Annual Report 2013 (155) 11,254 446,821 $458,075 (In thousands) Years Ended December 31, Change in Net Position Net position increased $9.1 million in 2013, $2.1 million lower than 2012. An increase in operating revenues was more than offset by an increase in operating expenses and nonoperating expenses, net. Net position increased $11.2 million in 2012, approximately the same increase as 2011. An increase in operating revenues and a decrease in operating expenses were offset by an increase in nonoperating expenses, net. • Operating revenues in 2013 increased $12.3 million over 2012. This increase was due to a $9.6 million increase in municipal sales and a $2.7 million increase in surplus sales and other revenues. Operating revenues in 2012 increased $1.2 million over 2011. This increase was due to a $9.2 million increase in municipal sales partially offset by an $8.0 million decrease in surplus sales. • Operating expenses in 2013 increased $13.6 million over 2012. The largest increase was in fuel expense as a result of the Rawhide coal contract moving from a fixed charge to market price. Smaller increases were reflected in the other operating expense categories. Operating expenses in 2012 decreased $0.4 million from 2011. This decrease was primarily due to lower purchased power costs partially offset by increases in depreciation, fuel, and operations and maintenance expenses. • Nonoperating expenses, net, in 2013 increased $0.8 million over 2012. The increase included a loss recorded on the sale of the Medicine Bow Wind Project equipment offset by a decrease in interest expense. Also, the allowance for funds used in construction decreased. Nonoperating expenses, net, in 2012 increased $1.6 million over 2011. The largest change was a decrease in the allowance for funds used during construction due to the majority of the transmission capital projects being completed by 2012. This was partially offset by decreases in amortization of bond financing costs and interest expense. Also, increases in other income and in the fair value of investments were offset by a reduction in interest income. 54 | Annual Report 2013 Annual Report 2013 | 55 42,996 308,853 9,642 342,980 24,608 90,487 $458,075 (In thousands) Restated Restated • Electric utility plant decreased $21.7 million during 2013, primarily the result of a $29.0 million increase in accumulated depreciation. Also, plant and equipment in service increased $3.9 million and construction work in progress increased $3.4 million. In 2012, electric utility plant decreased $19.8 million as the result of an increase in accumulated depreciation and a decrease in construction work in progress partially offset by an increase in plant and equipment in service. Additional details about electric utility plant can be found in Note 4 to the financial statements. • Special funds and investments at December 31, 2013 increased $1.3 million over December 31, 2012. The increase was the result of an increase in dedicated funds partially offset by a decrease in restricted funds due to capital expenditures from the Series II project fund. Special funds and investments at December 31, 2012 increased $25.4 million over December 31, 2011. The increase was primarily the result of issuing the Series II Bonds. • Current and other assets increased $5.5 million during 2013 as the result of an increase in cash and cash equivalents and accounts receivable. In addition, increases in fuel and materials and supplies inventories were offset by a decrease in regulatory assets and prepayments. In 2012, current and other assets decreased $1.5 million as the result of a decrease in cash and cash equivalents, partially offset by an increase in accounts receivable, materials and supplies inventory, and prepayments. • Deferred outflows of resources decreased $1.1 million in 2013 primarily due to a reduction in unamortized deferred losses on debt refundings partially offset by an increase in other deferred costs. In 2012, deferred outflows of resources decreased $2.1 million largely due to a decrease in unamortized deferred losses on debt refundings. • Noncurrent liabilities decreased $25.4 million in 2013. The decrease was the result of the principal retirements of debt, a decrease in the capitalized lease obligation, and an increase in the reclamation liability. Noncurrent liabilities increased $3.1 million in 2012 primarily as the result of the issuance of the Series II Bonds. Additional details about long- term debt can be found in Note 7 to the financial statements. 52 | Annual Report 2013 Annual Report 2013 | 53 equipment. The loss was the net result of the proceeds received from the sale and the write-off of the net book value of the assets. Lower interest expense in 2013 partially offset the loss. • Capital expenditures of $16.2 million were made in 2013 for additions and upgrades to the power plants and the transmission system. The largest portion, $10.6 million, was for additions and upgrades to the Rawhide and Craig Units. Transmission additions totaled $4.2 million and included expenditures for substation perimeter walls and transformer additions. General additions totaled $1.4 million and included communication, facility and information technology projects. Management’s Discussion and Analysis (unaudited) Financial Highlights Management’s Discussion and Analysis (unaudited) 50 | Annual Report 2013 Annual Report 2013 | 51 has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Denver, Colorado March 14, 2014 Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We have audited the accompanying basic financial statements, which are comprised of the statements of net position as of December 31, 2013 and 2012, and statements of revenues, expenses and changes in net position and of cash flows for the years then ended, and the related notes to the financial statements as listed in the table of contents of Platte River Power Authority (Platte River). Independent Auditor’s Report on Financial Statements and Supplementary Information 48 | Annual Report 2013 Annual Report 2013 | 49 Board of Directors Platte River Power Authority Fort Collins, Colorado 279,868 303,721 333,600 374,800 Source: Colorado Department of Labor and Employment, Fort Collins-Loveland Metropolitan Statistical Area (Includes Estes Park) Source: Federal Housing Finance Agency, Fort Collins-Loveland Metropolitan Statistical Area (Includes Estes Park) Source: Larimer County Building Department Sources: Colorado State Demography Office (Historical) and Platte River Power Authority (Future) Annual Report 2013 | 43 using increasing levels of renewable resources and the associated cost implications. 4. Update Platte River’s Renewable Energy Supply Policy. 5. Analyze the potential benefits and costs of distributed generation at municipal utility and retail customer levels and integrate cost effective alternatives into the next Integrated Resource Plan. 6. Track innovative technologies to enhance energy supply and implement cost effective improvements utilizing new technology opportunities. 7. Seek Board approval of a new Integrated Resource Plan that integrates increased renewable energy, distributed generation, resource diversification and greenhouse gas reduction, while maintaining Platte River’s position as the lowest cost wholesale electric supplier located in Colorado. 40 | Annual Report 2013 Annual Report 2013 | 41 operational considerations, along with ensuring sales of excess capacity and energy. Planning in the early 2000s was dominated by the addition of new gas generation to meet the fast growing summer peak demands of the Municipalities. Platte River’s Board of Directors and management team began a new phase of planning in 2013 that will support strategic thinking and the development of adaptive strategies for the future. Supply resources will again be the primary focus with emphasis placed on flexibility for responding to significant risks and challenges such as climate change, new environmental legislation and regulations related to coal generation, fuel and market price volatility, physical and cyber security threats, an aging workforce, increasingly diverse needs among the Municipalities, and transitions in wholesale markets. Platte River’s Board of Directors and management team reviewed these and other challenges, in addition to opportunities facing the organization. Input from citizens regarding their preferences for future generation resources and the importance of the price they pay for electricity was collected, and a new Strategic Planning & Customer Service Division was established to give increased attention to long-term planning and risk management. Platte River is Active in its Communities Planning is a Priority Volunteer activities 38 | Annual Report 2013 turbines. A 20-year Power Purchase Agreement is executed. Medicine Bow Wind Project 5,486 3,096,097 $104,406 135,229 747 $240,382 8,509 9.23 $785.26 Energy Market Statistics (continued) 2011 26,971 298,192 175,105 156,556 656,824 639,460 131,617 1,493,417 825,550 731,522 3,182,106 1,051,491 4,233,597 2012 24,394 302,602 181,196 157,450 665,642 652,761 126,889 1,508,735 813,675 742,919 3,192,218 820,993 4,013,211 Wholesale Power Requirements Peak Demand (kW) Estes Park Fort Collins Longmont Loveland Sum of Municipalites’ Peaks Demand - Platte River Coincident Energy (MWh) Estes Park Fort Collins Longmont Loveland Sum of Municipalities’ Energy Sales to Others and Miscellaneous2 Energy-Total System 2013 25,793 295,924 177,143 160,442 659,302 648,709 130,682 1,500,215 812,226 752,462 3,195,585 814,629 4,010,214 1Compiled from preliminary sales and other reports of the municipalities supplied with electric energy by Platte River. 2Includes energy imbalance and exchange agreement settlements. 16 | Annual Report 2013 3,500 3,000 2,500 2,000 1,500 1,000 500 0 3,196 729 3,925 3,192 745 3,937 3,182 937 4,119 Revenues, Expenses, Income (In thousands) Operating revenues Operating expenses Net nonoperating expenses Income before contributions 2013 2012 2011 $250,000 $200,000 $150,000 $100,000 $50,000 $0 -$50,000 -$100,000 -$150,000 -$200,000 -$174,515 -$11,135 $9,288 $194,938 -$160,918 -$10,313 $11,404 $182,635 -$161,284 -$8,750 $11,409 $181,443 14 | Annual Report 2013 Annual Report 2013 | 15 our communities by ensuring the ongoing success of Platte River for the next 40 years and beyond. 2013 was a landmark year for Platte River Power Authority as we celebrated 40 years of operational excellence and service to our four owner municipalities. The vision of the individuals who founded Platte River and the hard work and dedication of employees and Board members over four decades laid the foundation for success. As a tribute to all who have been part of Platte River’s proud history, this year’s Annual Report features reflections from several employees who have contributed over 25 years of service to the organization. While we look back in this report at some of the events and achievements of the past forty years, special note is made of operational and financial goals that were accomplished in 2013: • Rawhide Unit 1 achieved yet another year of outstanding performance and remained one of the best utilized coal-fired plants in the U.S. • As part of our ongoing plan to acquire new renewable energy, we executed an From the Chairman of the Board and General Manager 4 | Annual Report 2013 Annual Report 2013 | 5 To Our Readers Tom J. Roiniotis Chairman of the Board Jackie A. Sargent General Manager/CEO