WATER, ELECTRIC, OR JOINT UTILITY ANNUAL REPORT

UTILITY NO. 3320

Class AB

WATER, ELECTRIC, OR JOINT UTILITYANNUAL REPORT

MANITOWOC PUBLIC UTILITIES

PO BX 1090MANITOWOC, WI 54221-1090

For the Year Ended: DECEMBER 31, 2015

OF

TO

PUBLIC SERVICE COMMISSION OF WISCONSIN

P.O. Box 7854Madison, WI 53707-7854

(608) 266-3766

This form is required under Wis. Stat. § 196.07. Failure to file the form by the statutory filing date can result in the imposition of a penalty under Wis. Stat. § 196.66. The penalty which can be imposed by this section of the statutes is a forfeiture of not less than $25 nor more than $5,000 for each violation. Each day subsequent to the filing date constitutes a separate and distinct violation. The filed form is available to the public and personally identifiable information may be used for purposes other than those related to public utility regulation.

I MR. NILAKSH KOTHARI, GENERAL MANAGER of MANITOWOC PUBLIC UTILITIES, certify that I am the person responsible for accounts; that I have examined the following report and, to the best of my knowledge, information and belief, it is a correct statement of the business and affairs of said utility for the period covered by the report in respect to each and every matter set forth therein.

Date Signed: 3/31/2016

Date Printed: 4/27/2016 3:00:44 PM PSCW Annual Report

Schedule Name Page

INTRODUCTORY SECTION

Signature Page ii

Identification and Ownership - Contacts iv

Identification and Ownership - Governing Authority and Audit Information v

Identification and Ownership - Contract Operations vi

FINANCIAL SECTION

Income Statement F-01

Income Statement Account Details F-02

Income from Merchandising, Jobbing & Contract Work (Accts. 415-416) F-03

Revenues Subject to Wisconsin Remainder Assessment F-04

Distribution of Total Payroll F-05

Full-Time Employees (FTE) F-06

Balance Sheet F-07

Net Utility Plant F-08

Accumulated Provision for Depreciation of Utility Plant on Utility Plant Financed by Utility Operations or by the Municipality (Acct. 111.1)

F-09

Accumulated Provision for Depreciation of Utility Plant on Contributed Plant in Service (Acct. 111.2) F-10

Net Nonutility Property (Accts. 121 & 122) F-11

Accumulated Provision for Uncollectible Accounts-Cr. (Acct. 144) F-12

Materials and Supplies F-13

Unamortized Debt Discount & Expense & Premium on Debt (Accts. 181 and 251) F-14

Capital Paid in by Municipality (Acct. 200) F-15

Bonds (Acct. 221) F-17

Notes Payable & Miscellaneous Long-Term Debt F-18

Taxes Accrued (Acct. 236) F-19

Interest Accrued (Acct. 237) F-20

Balance Sheet Detail - Other Accounts F-22

Return on Rate Base Computation F-23

Regulatory Liability - Pre-2003 Historical Accumulated Depreciation on Contributed Utility Plant (253) F-25

Important Changes During the Year F-26

WATER SECTION

Water Operating Revenues & Expenses W-01

Water Operating Revenues - Sales of Water W-02

Sales for Resale (Acct. 466) W-03

Other Operating Revenues (Water) W-04

Water Operation & Maintenance Expenses W-05

Taxes (Acct. 408 - Water) W-06

Water Property Tax Equivalent - Detail W-07

Water Utility Plant in Service - Plant Financed by Utility or Municipality W-08

Water Utility Plant in Service - Plant Financed by Contributions W-09

Water Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality W-10

Water Accumulated Provision for Depreciation - Plant Financed by Contributions W-12

Age of Water Mains W-13

Sources of Water Supply - Statistics W-14


Table of Contents

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule iii

WATER SECTION

Water Audit and Other Statistics W-15

Sources of Water Supply - Well Information W-16

Sources of Water Supply - Intake Information W-17

Pumping & Power Equipment W-18

Reservoirs, Standpipes and Elevated Tanks W-19

Water Treatment Plant W-20

Water Mains W-21

Water Service Laterals W-22

Meters W-23

Hydrants and Distribution System Valves W-25

List of All Station and Wholesale Meters W-26

Water Conservation Programs W-27

Water Customers Served W-28

ELECTRIC SECTION

Electric Operating Revenues & Expenses E-01

Sales of Electricity by Rate Schedule E-02

Electric Other Operating Revenues E-03

Electric Operation & Maintenance Expenses E-04

Taxes (Acct. 408 - Electric) E-05

Electric Property Tax Equivalent - Detail E-06

Electric Utility Plant in Service - Plant Financed by Utility or Municipality E-07

Electric Utility Plant in Service - Plant Financed by Contributions E-08

Electric Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality E-09

Electric Accumulated Provision for Depreciation - Plant Financed by Contributions E-10

Transmission and Distribution Lines E-11

Monthly Peak Demand and Energy Usage E-12

Electric Energy Account E-13

Electric Generating Plant Statistics (Large Plants) E-14

Purchased Power Statistics E-15

Customer Owned Distributed Energy Resources E-16

Hydroelectric Generating Plant Statistics (Large Plants) E-17

Electric Generating Plant Statistics (Small Plants) E-18

Substation Equipment E-19

Electric Metering E-20

Electric Customers Served E-21

Low Income and Energy Efficiency Programs E-22

Electric Meter Consumer Adjustment E-23


Table of Contents

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 2 of Schedule iii

Utility employee in charge of correspondence concerning this report

Name: MS. CYNTHIA CARTER

Title: BUSINESS SERVICES MANAGER

Mailing Address: P.O. BOX 1090MANITOWOC, WI 54331-1090

Phone: (920) 686-4324

Email Address: [email protected]

Accounting firm or consultant preparing this report (if applicable)

Name:

Title:

Mailing Address:

Phone:

Email Address:

Name and title of utility General Manager (or equivalent)

Name: MR. NILAKSH KOTHARI

Title: GENERAL MANAGER

Mailing Address: P.O. BOX 1090MANITOWOC, WI 54331-1090

Phone: (920) 686-4351


President, chairman, or head of utility commission/board or committee

Name: MR. DAVID DIEDRICH

Title: PRESIDENT

Mailing Address: P.O. BOX 1090MANITOWOC, WI 54220

Phone: (920) 683-4600



Identification and Ownership - Contacts

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule iv

Utility Governing Authority

Select the governing authority for this utility.

_x_Reports to utility board/commission

___Reports directly to city/village council

Audit Information

Are utility records audited by individulas or firms other than utility employees? _x_Yes __No

Date of most recent audit report: 03/30/2016

Period covered by most recent audit: 01/01/2015 - 12/31/2015

Individual or firm, if other than utility employee, auditing utility records

Name: MR. TOM KARMAN

Title: SHAREHOLDER

Organization Name: SCHENK, SC

USPS Address: P.O. BOX 23819

City State Zip GREEN BAY, WI 54305

Telephone: (920) 455-4111



Identification and Ownership - Governing Authority and Audit Information

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule v

Do you have any contracts?

Are any the utility administrative or operational functions under contract or agreement with an outside provider for the year covered by this annual report and/or current year (i.e., operation of water or sewer treatment plant)? NO


Identification and Ownership - Contract Operations

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule vi

Particulars(a)

This Year(b)

Last Year(c)

UTILITY OPERATING INCOME 1

Operating Revenues (400) 74,656,248 75,116,831 2

Operating Expenses: 3

--- Operation and Maintenance Expense (401-402) 56,512,434 56,958,314 4

--- Depreciation Expense (403) 6,155,619 6,266,971 5

--- Amortization Expense (404-407) 0 0 6

--- Taxes (408) 4,340,428 4,141,240 7

Total Operating Expenses 67,008,481 67,366,525 8

Net Operating Income 7,647,767 7,750,306 9

--- Income from Utility Plant Leased to Others (412-413) 0 10

Utility Operating Income 7,647,767 7,750,306 11

OTHER INCOME 12

--- Income from Merchandising, Jobbing and Contract Work (415-416) 677 42,665 13

--- Income from Nonutility Operations (417) 4,398 (4,398) 14

--- Nonoperating Rental Income (418) (706) (706) 15

--- Interest and Dividend Income (419) 791,853 1,401,893 16

--- Miscellaneous Nonoperating Income (421) 227,594 279,266 17

Total Other Income 1,023,816 1,718,720 18

Total Income 8,671,583 9,469,026 19

MISCELLANEOUS INCOME DEDUCTIONS 20

--- Miscellaneous Amortization (425) (85,078) (92,168) 21

--- Other Income Deductions (426) 1,085,743 1,071,971 22

Total Miscellaneous Income Deductions 1,000,665 979,803 23

Income Before Interest Charges 7,670,918 8,489,223 24

INTEREST CHARGES 25

--- Interest on Long-Term Debt (427) 778,371 2,598,530 26

--- Amortization of Debt Discount and Expense (428) (12,350) 113,121 27

--- Amortization of Premium on Debt--Cr. (429) 283,041 238,949 28

--- Interest on Debt to Municipality (430) 0 0 29

--- Other Interest Expense (431) 350 301 30

--- Interest Charged to Construction--Cr. (432) 0 31

Total Interest Charges 483,330 2,473,003 32

Net Income 7,187,588 6,016,220 33

EARNED SURPLUS 34

--- Unappropriated Earned Surplus (Beginning of Year) (216) 162,789,510 156,773,290 35

--- Balance Transferred from Income (433) 7,187,588 6,016,220 36

--- Miscellaneous Credits to Surplus (434) 1,808,990 0 37

--- Miscellaneous Debits to Surplus--Debit (435) 1,328,335 0 38

--- Appropriations of Surplus--Debit (436) 0 39

--- Appropriations of Income to Municipal Funds--Debit (439) 0 40

Total Unappropriated Earned Surplus End of Year (216) 170,457,753 162,789,510 41


Income Statement

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule F-01

Description(a)

Earnings(216.1)

(b)

Contributions(216.2)

(c)

TotalThis Year

(d)

UTILITY OPERATING INCOME 0 0 0 1

Operating Revenues (400) 0 0 0 2

--- Derived 74,656,248 74,656,248 3

Total (Acct. 400) 74,656,248 0 74,656,248 4

Operation and Maintenance Expense (401-402) 0 0 0 5

--- Derived 56,512,434 56,512,434 6

Total (Acct. 401-402) 56,512,434 0 56,512,434 7

Depreciation Expense (403) 0 0 0 8

--- Derived 6,155,619 6,155,619 9

Total (Acct. 403) 6,155,619 0 6,155,619 10

Amortization Expense (404-407) 0 0 0 11

--- Derived 0 0 12

Total (Acct. 404-407) 0 0 0 13

Taxes (408) 0 0 0 14

--- Derived 4,340,428 4,340,428 15

Total (Acct. 408) 4,340,428 0 4,340,428 16

TOTAL UTILITY OPERATING INCOME 7,647,767 0 7,647,767 17

OTHER INCOME 0 0 0 18

Income from Merchandising, Jobbing and Contract Work (415-416) 0 0 0 19

--- Derived 677 0 677 20

Total (Acct. 415-416) 677 0 677 21

Income from Nonutility Operations (417) 0 0 0 22

--- SEWER ADJUSTMENTS 4,398 4,398 23

Total (Acct. 417) 4,398 0 4,398 24

Nonoperating Rental Income (418) 0 0 0 25

--- CARFERRY DOCK PROPERTY DEPRECIATION EXPENSE (706) (706) 26

Total (Acct. 418) (706) 0 (706) 27

Interest and Dividend Income (419) 0 0 0 28

--- ELECTRIC 818,790 818,790 29

--- WATER (26,937) (26,937) 30

Total (Acct. 419) 791,853 0 791,853 31

Miscellaneous Nonoperating Income (421) 0 0 0 32

--- Contributed Plant - Electric 85,255 85,255 * 33

--- Contributed Plant - Water 142,339 142,339 * 34

--- Impact Fees - Water 0 35

Total (Acct. 421) 0 227,594 227,594 36

TOTAL OTHER INCOME 796,222 227,594 1,023,816 37

MISCELLANEOUS INCOME DEDUCTIONS 0 0 0 38

Miscellaneous Amortization (425) 0 0 0 39

--- Regulatory Liability (253) Amortization (85,078) (85,078) 40


Income Statement Account Details


• Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and $2,000 (class D) and all other lesser amounts grouped as Miscellaneous. Describe fully using other than account titles.

• Nonregulated sewer income should be reported as Miscellaneous Nonoperating Income, Account 421.

Description(a)

Earnings(216.1)

(b)

Contributions(216.2)

(c)

TotalThis Year

(d)

Total (Acct. 425) (85,078) 0 (85,078) 41

Other Income Deductions (426) 0 0 0 42

--- Depreciation Expense on Contributed Plant - Electric 191,901 191,901 43

--- Depreciation Expense on Contributed Plant - Water 1,097,807 1,097,807 44

--- Contributed Adjustments 7,995 7,995 45

--- Water Tower Adjustment (211,960) (211,960) 46

Total (Acct. 426) (203,965) 1,289,708 1,085,743 47

TOTAL MISCELLANEOUS INCOME DEDUCTIONS (289,043) 1,289,708 1,000,665 48

INTEREST CHARGES 0 0 0 49

Interest on Long-Term Debt (427) 0 0 0 50

--- Derived 778,371 778,371 51

Total (Acct. 427) 778,371 0 778,371 52

Amortization of Debt Discount and Expense (428) 0 0 0 53

--- DEBT ISSUANCE COSTS (12,350) (12,350) 54

Total (Acct. 428) (12,350) 0 (12,350) 55

Amortization of Premium on Debt--Cr. (429) 0 0 0 56

--- AMORTIZATION OF GAIN ON DEBT REFINANCING 283,041 283,041 57

Total (Acct. 429) 283,041 0 283,041 58

Interest on Debt to Municipality (430) 0 0 0 59

--- Derived 0 0 60

Total (Acct. 430) 0 0 0 61

Other Interest Expense (431) 0 0 0 62

--- Derived 350 350 63

Total (Acct. 431) 350 0 350 64

TOTAL INTEREST CHARGES 483,330 0 483,330 65

NET INCOME 8,249,702 (1,062,114) 7,187,588 66

EARNED SURPLUS 0 0 0 67

Unappropriated Earned Surplus (Beginning of Year) (216) 0 0 0 68

--- Derived 132,723,806 30,065,704 162,789,510 69

Total (Acct. 216) 132,723,806 30,065,704 162,789,510 70

Balance Transferred from Income (433) 0 0 0 71

--- Derived 8,249,702 (1,062,114) 7,187,588 72

Total (Acct. 433) 8,249,702 (1,062,114) 7,187,588 73

Miscellaneous Credits to Surplus (434) 0 0 0 74

--- Electric - Restricted Net Position 1,476,824 1,476,824 75

--- Water - Restricted Net Position 332,166 332,166 76

Total (Acct. 434) 1,808,990 0 1,808,990 77

Miscellaneous Debits to Surplus--Debit (435) 0 0 0 78

--- Reclassification of TIF Water Tower 1,328,335 1,328,335 * 79

Total (Acct. 435) 1,328,335 0 1,328,335 80

UNAPPROPRIATED EARNED SURPLUS (END OF YEAR) 141,454,163 29,003,590 170,457,753 81











Income Statement Account Details (Page F-02)

Amount of Contributed Plant – Electric (421) does not match the total Additions During Year entered on Electric Utility Plant in Service – Plant Financed by Contributions, please explain fully.

Contributed plant additions are based on contributed project cost at time of project closing. MPU does not always bill in the same year contributed additions occur.

Amount of Contributed Plant – Water (421) does not match the total Additions During Year entered on Water Utility Plant in Service – Plant Financed by Contributions, please explain fully.

Contributed plant additions are based on contributed project cost at time of project closing. MPU does not always bill in the same year contributed additions occur.

Amount of Miscellaneous Debits to Surplus (Acct 435) exceeds $10,000, please explain fully.

Reclassification of TIF funds received in 2004 to 2009 which were recorded as contributions but should have been charged to Account 200 - Capital Paid in by Municipality.






Particulars(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

Total(f)

Revenues 1

--- Revenues (account 415) 33,600 335,830 369,430 2

Cost and Expenses of Merchandising, Jobbing and Contract Work (416)

3

--- Cost of merchandise sold 0 4

--- Payroll 22,329 369,972 392,301 5

--- Materials (18,238) (5,310) (23,548) 6

--- Taxes 0 7

Total costs and expenses 4,091 364,662 0 0 368,753 8

Net Income (or loss) 29,509 (28,832) 0 0 677 9


Income from Merchandising, Jobbing & Contract Work (Accts. 415-416)


Description(a)

WaterUtility

(b)

ElectricUtility

(c)

GasUtility

(d)

Sewer Utility

(RegulatedOnly(e)

Total(f)

Total operating revenues 6,832,597 67,823,651 74,656,248 1

Less: interdepartmental sales 46,169 880,752 926,921 2

Less: interdepartmental rents 0 0 0 3

Less: return on net investment in meters charged to regulated sewer department. (Do not report if nonregulated sewer.)

0 4

Less: uncollectibles directly expensed as reported in water acct. 904 (690 class D), sewer acct. 843, and electric acct. 904 -or- Net write-offs when Accumulated Provision for Uncollectible Accounts (acct. 144) is maintained

1,986 13,523 15,509 5

Revenues subject to Wisconsin Remainder Assessment

6,784,442 66,929,376 0 0 73,713,818 6


Revenues Subject to Wisconsin Remainder Assessment


• Report data necessary to calculate revenue subject to Wisconsin remainder assessment pursuant to Wis. Stat § 196.85(2) and Wis. Admin. Code Ch. PSC 5.

• If the sewer department is not regulated by the PSC, do not report sewer department in data column (d).

Accounts Charged(a)

DirectPayroll

Distribution(b)

Allocation ofAmounts Charged

Clearing Accts.(c)

Total(d)

Water operating expenses 977,916 162,958 1,140,874 1

Electric operating expenses 3,821,729 636,937 4,458,666 2

Gas operating expenses 0 3

Heating operating expenses 0 4

Sewer operating expenses 0 5

Merchandising and jobbing 240,566 40,088 280,654 6

Other nonutility expenses 128,020 21,333 149,353 7

Water utility plant accounts 36,725 6,120 42,845 8

Electric utility plant accounts 290,684 48,439 339,123 9

Gas utility plant accounts 0 10

Heating utility plant accounts 0 11

Sewer utility plant accounts 0 12

Accum. prov. for depreciation of water plant 6,906 1,151 8,057 13

Accum. prov. for depreciation of electric plant 5,427 904 6,331 14

Accum. prov. for depreciation of gas plant 0 15

Accum. prov. for depreciation of heating plant 0 16

Accum. prov. for depreciation of sewer plant 0 17

Clearing accounts 933,089 (933,089) 0 18

All other accounts 90,972 15,159 106,131 19

Total Payroll 6,532,034 0 6,532,034 20


Distribution of Total Payroll


• Amounts charged to Utility Financed and to Contributed Plant accounts should be combined and reported in plant or accumulated depreciation accounts.

• Amount originally charged to clearing accounts as shown in column (b) should be shown as finally distributed in column (c). • The amount for clearing accounts in column (c) is entered as a negative for account "Clearing Accounts" and the distributions to

accounts on all other lines in column (c) will be positive with the total of column (c) being zero. • Provide additional information in the schedule footnotes when necessary.

Industry(a)

FTE(b)

Water 13.0 1

Electric 72.0 2

Gas 3

Sewer 4


Full-Time Employees (FTE)


• Use FTE numbers where FTE stands for Full-Time Employees or Full-Time Equivalency. FTE can be computed by using total hours worked/2080 hours for a fiscal year. Estimate to the nearest hundredth. If an employee works part time for more than one industry then determine FTE based on estimate of hours worked per industry.

• Example: An employee worked 35% of their time on electric jobs, 30% on water jobs, 20% on sewer jobs and 15% on municipal nonutility jobs. The FTE by industry would be .35 for electric, .30 for water and .20 for sewer.

Assets and Othe Debits(a)

BalanceEnd of Year

(b)

BalanceFirst of Year

(c)

ASSESTS AND OTHER DEBITS 1

UTILITY PLANT 2

--- Utility Plant (101) 248,427,645 243,584,731 3

--- Less: Accumulated Provision for Depreciation and Amortization of Utility Plant (111) 104,930,427 98,767,233 4

--- Utility Plant Acquisition Adjustments (117-118) 0 0 5

--- Other Utility Plant Adjustments (119) 0 0 6

Net Utility Plant 143,497,218 144,817,498 7

OTHER PROPERTY AND INVESTMENTS 8

--- Nonutility Property (121) 404,024 404,024 9

--- Less: Accumulated Provision for Depreciation and Amortization of Nonutility Property (122) 18,514 17,808 10

--- Investment in Municipality (123) 0 0 11

--- Other Investments (124) 10,044,744 9,657,561 12

--- Sinking Funds (125) 3,173,448 3,727,459 13

--- Depreciation Fund (126) 0 0 14

--- Other Special Funds (128) 20,273,831 19,968,848 15

Total Other Property and Investments 33,877,533 33,740,084 16

CURRENT AND ACCRUED ASSETS 17

--- Cash (131) (2,965,209) (2,888,331) 18

--- Special Deposits (134) 0 0 19

--- Working Funds (135) 650 650 20

--- Temporary Cash Investments (136) 19,108,153 12,142,375 21

--- Notes Receivable (141) 2,290,905 2,977,714 22

--- Customer Accounts Receivable (142) 3,804,470 3,694,194 23

--- Other Accounts Receivable (143) 3,095,303 2,489,483 24

--- Accumulated Provision for Uncollectible Accounts- -Cr. (144) 45,300 45,300 25

--- Receivables from Municipality (145) 8,072 (1,023) 26

--- Plant Materials and Operating Supplies (154) 2,388,400 2,384,796 27

--- Merchandise (155) 0 0 28

--- Other Materials and Supplies (156) 0 0 29

--- Stores Expense (163) 0 0 30

--- Prepayments (165) 446,470 464,153 31

--- Interest and Dividends Receivable (171) 64,388 115,637 32

--- Accrued Utility Revenues (173) 0 0 33

--- Miscellaneous Current and Accrued Assets (174) 1,074,795 0 34

Total Current and Accrued Assets 29,271,097 21,334,348 35

DEFERRED DEBITS 36

--- Unamortized Debt Discount and Expense (181) 0 0 37

--- Extraordinary Property Losses (182) 0 0 38

--- Preliminary Survey and Investigation Charges (183) 948,860 150,098 39

--- Clearing Accounts (184) 0 0 40

--- Temporary Facilities (185) 0 0 41

--- Miscellaneous Deferred Debits (186) 2,128,023 1,175,523 42

Total Deferred Debits 3,076,883 1,325,621 43

TOTAL ASSETS AND OTHER DEBITS 209,722,731 201,217,551 44


Balance Sheet


Liabilities and Othe Credits(a)

BalanceEnd of Year

(b)


(c)

LIABILITIES AND OTHER CREDITS 1

PROPRIETARY CAPITAL 2

--- Capital Paid in by Municipality (200) 1,328,335 0 3

--- Appropriated Earned Surplus (215) 2,850,749 2,850,749 4

--- Unappropriated Earned Surplus (216) 170,457,753 162,789,510 5

Total Proprietary Capital 174,636,837 165,640,259 6

LONG-TERM DEBT 7

--- Bonds (221) 17,015,000 19,885,000 8

--- Advances from Municipality (223) 0 0 9

--- Other Long-Term Debt (224) 472,000 0 10

Total Long-Term Debt 17,487,000 19,885,000 11

CURRENT AND ACCRUED LIABILITIES 12

--- Notes Payable (231) 0 1 13

--- Accounts Payable (232) 4,534,675 3,720,214 14

--- Payables to Municipality (233) 930,252 424,636 15

--- Customer Deposits (235) 384,741 290,514 16

--- Taxes Accrued (236) 3,670,541 3,503,524 17

--- Interest Accrued (237) 167,972 175,562 18

--- Tax Collections Payable (241) 44,041 50,124 19

--- Miscellaneous Current and Accrued Liabilities (242) 359,895 195,077 20

Total Current and Accrued Liabilities 10,092,117 8,359,652 21

DEFERRED CREDITS 22

--- Unamortized Premium on Debt (251) 2,921,847 3,204,888 23

--- Customer Advances for Construction (252) 0 0 24

--- Other Deferred Credits (253) 1,440,292 859,969 25

Total Deferred Credits 4,362,139 4,064,857 26

OPERATING RESERVES 27

--- Property Insurance Reserve (261) 0 0 28

--- Injuries and Damages Reserve (262) 0 0 29

--- Pensions and Benefits Reserve (263) 3,144,644 3,267,783 30

--- Miscellaneous Operating Reserves (265) 0 0 31

Total Operating Reserves 3,144,644 3,267,783 32

TOTAL LIABILITIES AND OTHER CREDITS 209,722,737 201,217,551 33


Balance Sheet


Particulars(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

First of Year 1

--- Total Utility Plant - First of Year 69,022,720 174,562,011 0 0 2

69,022,720 174,562,011 0 0 3

Plant Accounts 4

--- Utility Plant in Service - Financed by Utility Operations or by the Municipality (101.1)

36,080,090 169,496,783 5

--- Utility Plant in Service - Contributed Plant (101.2) 33,558,708 5,677,016 6

--- Utility Plant Purchased or Sold (102) 7

--- Utility Plant Leased to Others (104) 8

--- Property Held for Future Use (105) 480,175 262,844 9

--- Completed Construction not Classified (106) 10

--- Construction Work in Progress (107) 517,342 2,354,687 11

Total Utility Plant 70,636,315 177,791,330 0 0 12

Accumulated Provision for Depreciation and Amortization 13

--- Accumulated Provision for Depreciation of Utility Plant in Service - Financed by Utility Operations or by the Municipality (111.1)

13,892,126 79,864,431 14

--- Accumulated Provision for Depreciation of Utility Plant in Service - Contributed Plant (111.2)

8,290,984 2,882,886 15

--- Accumulated Provision for Depreciation of Utility Plant Leased to Others (112) 16

--- Accumulated Provision for Depreciation of Property Held for Future Use (113) 17

--- Accumulated Provision for Amortization of Utility Plant in Service (114) 18

--- Accumulated Provision for Amortization of Utility Plant Leased to Others (115) 19

--- Accumulated Provision for Amortization of Property Held for Future Use (116) 20

Total Accumulated Provision 22,183,110 82,747,317 0 0 21

Accumulated Provision for Depreciation and Amortization 22

--- Utility Plant Acquisition Adjustments (117) 23

--- Accumulated Provision for Amortization of Utility Plant Acquisition Adjustments (118)

24

--- Other Utility Plant Adjustments (119) 25

Total Other Utility Plant Accounts 0 0 0 0 26

Net Utility Plant 48,453,205 95,044,013 0 0 27


Net Utility Plant


• Report utility plant accounts and related accumulated provisions for depreciation and amortization after allocation of common plant accounts and related provisions for depreciation and amortization to utility departments as of December 31.

Description(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

Total(f)

Balance First of Year (111.1) 12,961,891 75,491,659 0 0 88,453,550 1

Credits during year 2

--- Charged Depreciation Expense (403) 847,650 5,307,969 6,155,619 3

--- Depreciation Expense on Meters Charged to Sewer 57,303 57,303 4

--- Salvage 2,634 20,582 23,216 5

--- Amort. of software to sewer 22,200 22,200 6

--- Clearing & Stores 19,689 148,696 168,385 7

--- Depreciation Adjustment 403 403 8

--- Return to Stock Inventory 602 14,445 15,047 9

--- Transfer Truck #13 to Electric 20,955 20,955 10

--- Water Tower Transfer 437,516 437,516 11

Total credits 1,387,594 5,513,050 0 0 6,900,644 12

Debits during year 13

--- Book Cost of Plant Retired 211,893 812,227 1,024,120 14

--- Cost of Removal 12,508 66,096 78,604 15

--- Depreciation Adjustment 212,003 261,047 473,050 16

--- Retirement - Air Conditioner 908 908 17

--- Transfer Truck #13 to Electric 20,955 20,955 18

Total debits 457,359 1,140,278 0 0 1,597,637 19

Balance end of year (111.1) 13,892,126 79,864,431 0 0 93,756,557 20


Accumulated Provision for Depreciation of Utility Plant on Utility Plant Financed by Utility Operations or by the Municipality (Acct. 111.1)


Depreciation Accruals (Credits) during the year (111.1): • Report the amounts charged in the operating sections to Depreciation Expense (403). • If sewer operations are nonregulated, do not report sewer depreciation on this schedule. • Report the Depreciation Expense on Meters charged to sewer operations as an addition in the Water Column. If the sewer is also a

regulated utility by the PSC, report an equal amount as a reduction in the Sewer column.• Report all other accruals charged to other accounts, such as to clearing accounts.

Description(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

Total(f)

Balance First of Year (111.2) 7,626,446 2,687,237 0 0 10,313,683 1

Credits during year 2

--- Charged Other Income Deductions (426) 1,097,807 191,901 1,289,708 3

--- Depreciation Expense on Meters Charged to Sewer 0 0 4

--- Salvage 0 0 0 5

--- Contributed Plant Adjustment 4,247 3,748 7,995 6

Total credits 1,102,054 195,649 0 0 1,297,703 7

Debits during year 8

--- Book Cost of Plant Retired 0 0 0 9

--- Cost of Removal 0 0 0 10

--- Water Tower Transfer 437,516 437,516 11

Total debits 437,516 0 0 0 437,516 12

Balance end of year (111.2) 8,290,984 2,882,886 0 0 11,173,870 13


Accumulated Provision for Depreciation of Utility Plant on Contributed Plant in Service (Acct. 111.2)


Depreciation Accruals (Credits) during the year (111.2): • Report the amounts charged in the operating sections to Other Income Deductions (426). • If sewer operations are nonregulated, do not report sewer depreciation on this schedule. • Report the Depreciation Expense on Meters charged to sewer operations as an addition in the Water Column. If the sewer is also a

regulated utility by the PSC, report an equal amount as a reduction in the Sewer column.• Report all other accruals charged to other accounts, such as to clearing accounts.

Description(a)


(b)

AdditionsDuring Year

(c)

DeductionsDuring Year

(d)

BalanceEnd of Year

(e)

Nonregulated sewer plant 0 0 1

Electric Fund-Car Ferry Building 28,249 28,249 2

Electric Fund-Land 375,775 375,775 3

Total Nonutility Property (121) 404,024 0 0 404,024 4

Less accum. prov. depr. & amort. (122) 17,808 706 18,514 5

Net Nonutility Property 386,216 (706) 0 385,510 6


Net Nonutility Property (Accts. 121 & 122)


• Report separately each item of property with a book cost of $5,000 or more included in account 121. • Other items may be grouped by classes of property. • Describe in detail any investment in sewer department carried in this account.

Description(a)

Amount(b)

--- Balance first of year 45,300 1

Additions 2

--- Provision for uncollectibles during year 0 3

--- Collection of accounts previously written off: Utility Customers 0 4

--- Collection of accounts previously written off: Others 0 5

Total Additions 0 6

Accounts Written Off 7

--- Accounts written off during the year: Utility Customers 0 8

--- Accounts written off during the year: Others 0 9

Total Accounts Written Off 0 10

Balance End of Year 45,300 11


Accumulated Provision for Uncollectible Accounts-Cr. (Acct. 144)


Account(a)

Generation(b)

Transmission(d)

Distribution(d)

Other(e)

TotalEnd of Year

(f)

AmountPrior Year

(g)

Electric Utility 1

Fuel (151) 1,344,846 1,344,846 1,409,236 2

Fuel stock expenses (152) 0 0 3

Plant mat. & oper. sup. (154) 862,769 862,769 829,257 4

Total Electric Utility 1,344,846 0 862,769 0 2,207,615 2,238,493 5

AccountTotal

End of YearAmount

Prior Year

Electric utility total 2,207,615 2,238,493 1

Water utility (154) 180,785 146,303 2

Sewer utility (154) 0 3

Heating utility (154) 0 4

Gas utility (154) 0 5

Merchandise (155) 0 6

Other materials & supplies (156) 0 7

Stores expense (163) 0 8

Total Material and Supplies 2,388,400 2,384,796 9


Materials and Supplies


Written Off During Year

Debt Issue to Which Related(a)

Amount(b)

Account Chargedor Credited

(c)

BalanceEnd of Year

(d)

Unamortized debt discount & expense (181) 1

--- None 2

Total 0 0 3

Unamortized premium on debt (251) 4

--- 2004 ELECTRIC POWER SYSTEM MORTGAGE REVENUE BONDS 26,133 429 359,452 5



--- GAIN ON DEBT REFINANCING 149,694 429 2,058,297 8

--- None 9

Total 283,041 2,921,847 10


Unamortized Debt Discount & Expense & Premium on Debt (Accts. 181 and 251)


Report net discount and expense or premium separately for each security issue.

Description(a)

Amount(b)

Balance first of year 0 1

WATER TOWER - TIF PAYMENTS 1,328,335 2

Balance end of year 1,328,335 3


Capital Paid in by Municipality (Acct. 200)


Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and $2,000 (class D, sewer and privates) and all other lesser amounts grouped as Miscellaneous. Describe fully using other than account titles.

Description of Issue(a)

Date ofIssue

(b)

FinalMaturity

Date(c)

InterestRate(d)

PrincipalAmount

End of Year(e)

ELECTRIC UTILITY-SERIES 2009 - $21,740,000 11/23/2009 10/01/2019 4.32% 10,405,000 1

ELECTRIC UTILITY-SERIES 2014 $5,890,000 11/10/2014 10/01/2029 2.88% 5,550,000 2

WATER UTILITY-SERIES 2007 - $3,720,000 03/05/2007 06/01/2017 4.00% 1,060,000 3

Total 17,015,000 4


Bonds (Acct. 221)


• Report information required for each separate issue of bonds.• If there is more than one interest rate for an aggregate obligation issue, average the interest rates and report one rate.• Proceeds advanced by the municipality from sale of general obligation bonds, if repayable by utility, should be included in account

223.• Enter interest rates in decimal form. For example, enter 6.75% as 0.0675

Account and Description of Obligation(a and b)

Date ofIssue

(c)

FinalMaturity

Date(d)

InterestRate(e)

PrincipalAmount

End of Year(f)

Other Long-Term Debt (224) 1

--- Land Contract - Sigman 12/01/2015 11/01/2020 0.00% 472,000 2

Total for Account 224 472,000 3


Notes Payable & Miscellaneous Long-Term Debt


• Report each class of debt included in Accounts 223, 224 and 231.• Proceeds of general obligation issues, if subject to repayment by the utility, should be included in Account 223.• If there is more than one interest rate for an aggregate obligation issue, average the interest rates and report one rate.• Enter interest rates in decimal form. For example, enter 6.75% as 0.0675

Description(a)

Amount(b)

--- Balance first of year 3,503,524 1

--- Charged water department expense 977,029 2

--- Charged electric department expense 3,363,399 3

--- Charged gas department expense 4

--- Charged sewer department expense 20,541 5

Total accruals and other credits 4,360,969 6

--- County, state and local taxes 3,763,273 7

--- Social Security taxes 365,721 8

--- PSC Remainder Assessment 64,958 9

--- Gross Receipts Tax 10

Total payments and other debits 4,193,952 11

Balance end of year 3,670,541 12


Taxes Accrued (Acct. 236)


Description of Issue(a)

Interest AccruedBalance

First of Year(b)

Interest AccruedDuring Year

(c)

Interest PaidDuring Year

(d)

Interest AccruedBalance

End of Year(e)

Bonds (221) 0 0 0 0 1

--- ELECTRIC MORTAGE REVENUE BOND-SERIES 2014 22,729 158,743 143,061 38,411 2

--- ELECTRIC MORTGAGE REVENUE BOND-SERIES 2009 147,650 568,978 590,600 126,028 3

--- WATER MORTGAGE REVENUE BOND-SERIES 2007 5,183 50,650 52,300 3,533 4

Subtotal Bonds (221) 175,562 778,371 785,961 167,972 5

Advances from Municipality (223) 0 0 0 0 6

--- None 0 7

Subtotal Advances from Municipality (223) 0 0 0 0 8

Other Long-Term Debt (224) 0 0 0 0 9

--- None 0 10

Subtotal Other Long-Term Debt (224) 0 0 0 0 11

Notes Payable (231) 0 0 0 0 12

--- Customer Deposits 350 350 0 * 13

Subtotal Notes Payable (231) 0 350 350 0 14

Customer Deposits (235) 0 0 0 0 15

--- None 0 16

Subtotal Customer Deposits (235) 0 0 0 0 17

Total 175,562 778,721 786,311 167,972 18


Interest Accrued (Acct. 237)


• Report below interest accrued on each utility obligation. • Report customer deposits under account 235.

Interest Accrued (Acct. 237) (Page F-20)

General Footnote

Line #13 - Interest on customer deposits accrued and paid during the year.


Interest Accrued (Acct. 237)


• Report below interest accrued on each utility obligation. • Report customer deposits under account 235.

Description(a)

BalanceEnd of Year

(b)

Other Investments (124) 0 1

--- American Transmission Company 10,044,744 2

Total (Acct. 124) 10,044,744 3

Sinking Funds (125) 0 4

--- Electric - 2009 Bond Fund Reserve 1,313,017 5

--- Electric - 2014 Bond Fund Reserve 246,624 6

--- Electric - Redemption Fund 787,083 7

--- Water - Bond Reserve Fund 562,400 8

--- Water - Redemption Fund 264,324 9

Total (Acct. 125) 3,173,448 10

Other Special Funds (128) 0 11

--- Electric - Operating Reserves 14,569,623 12

--- Water - Facilities Repairs 198,860 13

--- Water - Membrane Replacement 4,090,982 14

--- Water - Operating Reserves 1,215,539 15

--- Water - Transmission Repairs 198,827 16

Total (Acct. 128) 20,273,831 17

Cash and Working Funds (131 ) 0 18

--- Cash (2,965,209) 19

Total (Acct. 131 ) (2,965,209) 20

Working Funds (135) 0 21

--- Electric - Working Funds 650 22

Total (Acct. 135) 650 23

Temporary Cash Investments (136) 0 24

--- Electric - Temporary Cash Investments 15,459,095 25

--- Steam - Temporary Cash Investments 1,033,935 26

--- Water - Temporary Cash Investments 2,615,123 27

Total (Acct. 136) 19,108,153 28

Notes Receivable (141) 0 29

--- Electric - City of Manitowoc 1,370,905 30

--- Electric - Great Lakes Utilities 720,000 31

--- MISO Market 200,000 32


Balance Sheet Detail - Other Accounts


Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and $2,000 (class D) and all other lesser amounts grouped as Miscellaneous. Describe fully using other than account titles.

Total (Acct. 141) 2,290,905 33

Customer Accounts Receivable (142) 0 34

--- Water 321,195 35

--- Electric 3,483,275 36

Total (Acct. 142) 3,804,470 37

Other Accounts Receivable (143) 0 38

--- Sewer (Non-regulated) 434,104 * 39

--- Merchandising, jobbing and contract work 58,429 * 40

--- Elec/Water - Forest Creek Apartments 10,164 * 41

--- Electric - Great Lakes Utilities 2,001,453 * 42

--- Electric - Kaysun 23,125 * 43

--- Electric - MISO 18,077 * 44

--- Electric - MPU Steam Fund 112,577 * 45

--- IT - City of Manitowoc 20,337 * 46

--- Steam - Briess 52,471 47

--- Steam - Manitowoc County 10,590 * 48

--- Steam - Manitowoc Public School District 13,975 * 49

--- Water - CBCWA 160,634 * 50

--- Water - City of Manitowoc 19,193 * 51

--- Water - Midwest Assisted Living Partners 63,275 * 52

--- Water - Village of Reedsville 10,099 * 53

--- Water - Wastewater Treatment 86,800 * 54

Total (Acct. 143) 3,095,303 55

Receivables from Municipality (145) 0 56

--- City of Manitowoc 8,072 * 57

Total (Acct. 145) 8,072 58

Prepayments (165) 0 59

--- Electric - Insurance 146,670 60

--- Electric - SO2 Emission Allowance 273,750 61

--- Water - Insurance 26,050 62

Total (Acct. 165) 446,470 63

Interest and Dividends Receivable (171) 0 64

--- Electric - Interest & Dividends Receivable 64,388 65

Total (Acct. 171) 64,388 66





Miscellaneous Current and Accrued Assets (174) 0 67

--- Electric - Net Pension Asset 888,130 68

--- Water - Net Pension Asset 186,665 69

Total (Acct. 174) 1,074,795 70

Preliminary Survey and Investigation Charges (183) 0 71

--- Electric - Preliminary Survey 832,510 72

--- Water - Preliminary Survey 116,350 73

Total (Acct. 183) 948,860 74

Miscellaneous Deferred Debits (186) 0 75

--- Electric - Deferred Pension Outflows 923,986 76

--- Electric - Pension Requirements 551,773 77

--- Electric - Retirement Work in Progress 2,441 78

--- Water - Deferred Pension Outflows 228,271 79

--- Water - Painting Industrial Park Water Tower 307,002 80

--- Water - Pension Requirements 113,006 81

--- Water - Retirement Work in Progress 1,544 82

Total (Acct. 186) 2,128,023 83

Appropriated Earned Surplus (215) 0 84

--- 2013 Prior period adjustment 2,850,749 * 85

Total (Acct. 215) 2,850,749 86

Accounts Payable (232 ) 0 87

--- Accounts Payable 4,534,675 88

Total (Acct. 232 ) 4,534,675 89

Payables to Municipality (233) 0 90

--- Sewer Collection Payable 930,252 * 91

Total (Acct. 233) 930,252 92

Customer Deposits (235) 0 93

--- Customer Deposits 384,741 94

Total (Acct. 235) 384,741 95

Tax Collections Payable (241) 0 96

--- Tax Collection Payable 44,041 97

Total (Acct. 241) 44,041 98

Miscellaneous Current and Accrued Liabilities (242) 0 99

--- Misc Current and Accrued Liabilities 359,895 100





Total (Acct. 242) 359,895 101

Other Deferred Credits (253) 0 102

--- Regulatory Liability 680,635 103

--- Electric - Regulatory Liability Pension 335,292 104

--- Other Deferred Credits 261,002 105

--- Public Benefits 80,593 106

--- Water - Regulatory Liability Pension 82,770 107

Total (Acct. 253) 1,440,292 108

Pensions and Benefits Reserve (263) 0 109

--- Electric - Pensions & Benefits Reserve 2,663,099 110

--- Water - Pensions & Benefits Reserve 481,545 111

Total (Acct. 263) 3,144,644 112





Balance Sheet Detail - Other Accounts (Page F-22)

Explain amounts in Accounts 143, 145 and/or 233 in excess of $10,000. Provide a short list or detailed description, but do not use terms such as other revenues, general, miscellaneous, or repeat the account title.

Account 143 - Complete list of other accounts receivable is available from MPU. Partial list is provided in schedule. Receivables are for steam billings, wholesale sales of water, sewer user fees, IT charges, wholesale sales of electricity, pole contact rentals and merchandising and jobbing work.Account 145 - Customer payments collected by the City not yet remitted to MPU.Account 233 - Sewer collections payable are collections on sewer billings done on behalf of the City. They are remitted monthly.

General Footnote

Account 215 - Prior period adjustment recorded in 2013 to increase value of investment of ATC - this should not be shown as 'Appropriated' but schedule will not allow change.





Average Rate Base(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

Total(f)

Add Average 1

--- Utility Plant in Service (101.1) 34,961,319 168,739,564 203,700,883 2

--- Materials and Supplies 163,544 2,223,054 2,386,598 3

Less Average 4

--- Reserve for Depreciation (111.1) 13,427,008 77,678,045 91,105,053 5

--- Customer Advances for Construction 0 6

--- Regulatory Liability 343,559 379,614 723,173 7

Average Net Rate Base 21,354,296 92,904,959 0 0 114,259,255 8

--- Net Operating Income 1,365,969 6,281,798 7,647,767 9

Net Operating Income as a percent of Average Net Rate Base

6.40% 6.76% N/A N/A 6.69% 10


Return on Rate Base Computation


• The data used in calculating rate base are averages.• Calculate those averages by summing the first-of-year and the end-of-year figures for each account and then dividing the sum by

two.• For municipal utilities, do not include contributed plant in service, property held for future use, or construction work in progress with

utility plant in service. These are not rate base components.• For private utilities, do not include property held for future use, or construction work in progress with utility plant in service. These

are not rate base components.

Description(a)

Water(b)

Electric(c)

Gas(d)

Sewer(e)

Total(f)

--- Balance First of Year 363,769 401,944 0 0 765,713 1

Credits During Year 0 2

--- None 0 3

Charges (Deductions) 0 4

--- Miscellaneous Amortization (425) 40,419 44,659 85,078 5

Balance End of Year 323,350 357,285 0 0 680,635 6


Regulatory Liability - Pre-2003 Historical Accumulated Depreciation on Contributed Utility Plant (253)


Report changes of any of the following types:

1. AcquisitionsNone

2. Leaseholder changesNone

3. Extensions of serviceMPU extended 4,941 feet of watermain to 9 customers on West Viebahn Street whose wells were contaminated by an old gravel pit.

4. Estimated changes in revenues due to rate changesOn April 23, 2015, the PSCW approved a 3% rate increase for the water utility based on a simplified rate case filing. New rates were effective June 1, 2015.

5. Obligations incurred or assumed, excluding commercial paperNone

6. Formal proceedings with the Public Service CommissionNone

7. Any additional mattersNone


Important Changes During the Year


Description(a)

This Year(b)

Last Year(c)

Operating Revenues - Sales of Water 1

--- Sales of Water (460-467) 6,686,800 6,411,144 2

Total Sales of Water 6,686,800 6,411,144 3

Other Operating Revenues 4

--- Forfeited Discounts (470) 7,971 7,490 5

--- Rents from Water Property (472) 74,637 67,669 6

--- Interdepartmental Rents (473) 0 0 7

--- Other Water Revenues (474) 63,189 59,584 8

Total Other Operating Revenues 145,797 134,743 9

Total Operating Revenues 6,832,597 6,545,887 10

Operation and Maintenenance Expenses 11

--- Source of Supply Expense (600-617) 8,452 5,032 12

--- Pumping Expenses (620-633) 888,129 969,057 13

--- Water Treatment Expenses (640-652) 783,451 881,522 14

--- Transmission and Distribution Expenses (660-678) 878,516 1,243,652 15

--- Customer Accounts Expenses (901-906) 225,333 218,677 16

--- Sales Expenses (910) 0 0 17

--- Administrative and General Expenses (920-932) 858,068 736,163 18

Total Operation and Maintenenance Expenses 3,641,949 4,054,103 19

Other Operating Expenses 20

--- Depreciation Expense (403) 847,650 783,515 21


--- Taxes (408) 977,029 933,258 23

Total Other Operating Expenses 1,824,679 1,716,773 24


NET OPERATING INCOME 1,365,969 775,011 26


Water Operating Revenues & Expenses

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule W-01

Description(a)

Average No.Customer

(b)

Thousand of Gallonsof Water Sold

(c)Amount

(d)

Unmetered Sales to General Customers (460) 1

--- Residential (460.1) 1 1 1,635 2

--- Commercial (460.2) 3

--- Industrial (460.3) 4

--- Public Authority (460.4) 5

--- Multifamily Residential (460.5) 6

--- Irrigation (460.6) 7

Total Unmetered Sales to General Customers (460) 1 1 1,635 8

Metered Sales to General Customers (461) 9

--- Residential (461.1) 12,345 555,402 1,948,011 10

--- Commercial (461.2) 878 177,551 438,620 11

--- Industrial (461.3) 132 759,143 1,168,545 12

--- Public Authority (461.4) 68 51,676 109,032 13

--- Multifamily Residential (461.5) 245 83,424 185,547 14

--- Irrigation (461.6) 15

Total Metered Sales to General Customers (461) 13,668 1,627,196 3,849,755 16

--- Private Fire Protection Service (462) 222 98,493 17

--- Public Fire Protection Service (463) 1 648,766 18

--- Sales to Irrigation Customers (465) 19

--- Sales for Resale (466) 2 2,426,900 2,041,982 20

--- Interdepartmental Sales (467) 8 27,514 46,169 21

Total Sales of Water 13,902 4,081,611 6,686,800 22


Water Operating Revenues - Sales of Water


• Where customer meters record cubic feet, multiply by 7.48 to obtain number of gallons.• Report estimated gallons for unmetered sales.• Sales to multiple dwelling buildings through a single meter serving 3 or more family units should be classified multifamily residential.• Account 460, Unmetered Sales to General Customers - Gallons of Water Sold should not include in any way quantity of water, i.e.

metered or measured by tank of pool volume. The quantity should be estimated based on size of pipe, flow, foot of frontage, etc. Bulk water sales should be Account 460 if the quantity is estimated and should be Account 461 if metered or measured by volume. Water related to construction should be a measured sale of water (Account 461).

• Report average number of individually-metered accounts (meters). The amount reported should be the average meter count. E.g. if a hospital has 5 meters, a total of 5 meters should be reported on this schedule in column b (Average No. of Customers).

Customer Name(a)

Point of Delivery(b)

Thousands ofGallons Sold

(c)Revenues

(d)

CENTRAL BROWN COUNTY WATER AUTHORITY MANITOWOC FWPS 2,426,610 2,034,040 1

TWO RIVERS WATER & LIGHT UTILITY MEMORIAL DRIVE 290 7,942 2

Total 2,426,900 2,041,982 3


Sales for Resale (Acct. 466)


Use a separate line for each delivery point.

Description(a)

Amount(b)

Public Fire Protection Service (463) 1

--- Amount billed (usually per rate schedule F-1 or Fd-1) 648,766 2

--- Wholesale fire protection billed 3

--- Amount billed for fighting fires outside utility's service areas (usually per rate schedule F-2 or BW-1) 4

Total Public Fire Protection Service (463) 648,766 5

Forfeited Discounts (470) 6

--- Customer late payment charges 7,971 7

Total Forfeited Discounts (470) 7,971 8

Rents from Water Property (472) 9

--- Rent of tower for cellular antennas 74,637 10

Total Rents from Water Property (472) 74,637 11

Interdepartmental Rents (473) 12

--- None 13

Total Interdepartmental Rents (473) 0 14

Other Water Revenues (474) 15

--- Return on net investment in meters charged to sewer department 63,189 * 16

Total Other Water Revenues (474) 63,189 17


Other Operating Revenues (Water)


• Report revenues relating to each account and fully describe each item using other than the account title.• Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and

$2,000 (class D and privates) and all other lesser amounts grouped as Miscellaneous.• For a combined utility which also provides sewer service that is based upon water readings, report the return on net investment in

meters charged to sewer department in Other Water Revenues (474).

Other Operating Revenues (Water) (Page W-04)

Explain all amounts in Account 474 in excess of $10,000.

Return on net investment in meters and software charged to sewer $63,189.


Other Operating Revenues (Water)


• Report revenues relating to each account and fully describe each item using other than the account title.• Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and

$2,000 (class D and privates) and all other lesser amounts grouped as Miscellaneous.• For a combined utility which also provides sewer service that is based upon water readings, report the return on net investment in

meters charged to sewer department in Other Water Revenues (474).

Description(a)

LaborExpense

(b)

OtherExpense

(c)

TotalThis Year

(d)Last Year

(e)

SOURCE OF SUPPLY EXPENSES 1

--- Operation Supervision and Engineering (600) 0 0 2

--- Operation Labor and Expenses (601) 0 0 3

--- Purchased Water (602) 0 0 4

--- Miscellaneous Expenses (603) 496 496 299 5

--- Rents (604) 0 0 6

--- Maintenance Supervision and Engineering (610) 0 0 7

--- Maintenance of Structures and Improvements (611) 0 4,457 8

--- Maintenance of Collecting and Impounding Reservoirs (612) 373 308 681 0 9

--- Maintenance of Lake, River and Other Intakes (613) 3,145 3,987 7,132 0 10

--- Maintenance of Wells and Springs (614) 0 0 11

--- Maintenance of Supply Mains (616) 0 0 12

--- Maintenance of Miscellaneous Water Source Plant (617) 123 20 143 276 13

Total Source of Supply Expenses 3,641 4,811 8,452 5,032 14

PUMPING EXPENSES 15


--- Fuel for Power Production (621) 0 0 17

--- Power Production Labor and Expenses (622) 0 0 18

--- Fuel or Power Purchased for Pumping (623) 830,454 830,454 851,993 19

--- Pumping Labor and Expenses (624) 0 1,963 20

--- Expenses Transferred--Credit (625) 0 0 21

--- Miscellaneous Expenses (626) 1,249 1,249 34 22

--- Rents (627) 0 0 23

--- Maintenance Supervision and Engineering (630) 22 3 25 617 24

--- Maintenance of Structures and Improvements (631) 2,109 4,352 6,461 78,545 * 25

--- Maintenance of Power Production Equipment (632) 0 0 26

--- Maintenance of Pumping Equipment (633) 9,122 40,818 49,940 35,768 * 27

Total Pumping Expenses 11,253 876,876 888,129 969,057 28

WATER TREATMENT EXPENSES 29

--- Operation Supervision and Engineering (640) 58,068 8,468 66,536 90,429 * 30

--- Chemicals (641) 195 77,866 78,061 81,138 31

--- Operation Labor and Expenses (642) 159,882 108,135 268,017 246,577 32

--- Miscellaneous Expenses (643) 59,455 62,328 121,783 173,083 * 33

--- Rents (644) 0 0 34

--- Maintenance Supervision and Engineering (650) 26,184 5,501 31,685 (21,690) 35

--- Maintenance of Structures and Improvements (651) 901 22,497 23,398 123,177 * 36

--- Maintenance of Water Treatment Equipment (652) 73,983 119,988 193,971 188,808 37

Total Water Treatment Expenses 378,668 404,783 783,451 881,522 38

TRANSMISSION AND DISTRIBUTION EXPENSES 39

--- Operation Supervision and Engineering (660) 86,258 (121,717) (35,459) 35,593 * 40

--- Storage Facilities Expenses (661) 3,794 5,491 9,285 14,056 41


Water Operation & Maintenance Expenses


• Each expense account that has a difference between This Year and Last Year greater than 15 percent and $10,000 (class AB), 25 percent and $5,000 (class C), 30 percent and $2,000 (class D) shall be fully explained in the schedule footnotes.

• Class C and class D report all expenses in Other Expense (column c)

Description(a)

LaborExpense

(b)

OtherExpense

(c)

TotalThis Year

(d)Last Year

(e)

--- Transmission and Distribution Lines Expenses (662) 3,404 49,820 53,224 27,558 * 42

--- Meter Expenses (663) 33,106 (15,669) 17,437 101,099 * 43

--- Customer Installations Expenses (664) 136 (57) 79 46,330 * 44

--- Miscellaneous Expenses (665) 42,183 27,304 69,487 89,031 * 45

--- Rents (666) 0 0 46

--- Maintenance Supervision and Engineering (670) 9,680 16,866 26,546 44,345 * 47

--- Maintenance of Structures and Improvements (671) 51 22,378 22,429 23,569 48

--- Maintenance of Distribution Reservoirs and Standpipes (672) 3,043 134,972 138,015 101,834 * 49

--- Maintenance of Transmission and Distribution Mains (673) 43,384 255,709 299,093 476,265 * 50

--- Maintenance of Services (675) 24,917 112,637 137,554 181,179 * 51

--- Maintenance of Meters (676) 24 5,930 5,954 1,609 52

--- Maintenance of Hydrants (677) 15,756 20,205 35,961 19,411 * 53

--- Maintenance of Miscellaneous Plant (678) 64,338 34,573 98,911 81,773 * 54

Total Transmission and Distribution Expenses 330,074 548,442 878,516 1,243,652 55

CUSTOMER ACCOUNTS EXPENSES 56

--- Supervision (901) 6,173 1,043 7,216 16,636 57

--- Meter Reading Expenses (902) 23,645 10,677 34,322 33,604 58

--- Customer Records and Collection Expenses (903) 62,545 80,553 143,098 140,023 59

--- Uncollectible Accounts (904) (1,986) (1,986) 2,438 60

--- Miscellaneous Customer Accounts Expenses (905) 327 39,652 39,979 15,562 * 61

--- Customer Service and Informational Expenses (906) 2,225 479 2,704 10,414 62

Total Customer Accounts Expenses 94,915 130,418 225,333 218,677 63

SALES EXPENSES 64

--- Sales Expenses (910) 0 0 65

Total Sales Expenses 0 0 0 0 66

ADMINISTRATIVE AND GENERAL EXPENSES 67

--- Administrative and General Salaries (920) 153,975 74,477 228,452 160,109 * 68

--- Office Supplies and Expenses (921) 67,713 67,713 61,981 69

--- Administrative Expenses Transferred--Credit (922) (20,995) (20,995) (42,622) * 70

--- Outside Services Employed (923) 59,643 59,643 38,040 * 71

--- Property Insurance (924) 78,234 78,234 94,919 * 72

--- Injuries and Damages (925) 3,989 92,840 96,829 68,589 * 73

--- Employee Pensions and Benefits (926) 244,412 244,412 239,957 74

--- Regulatory Commission Expenses (928) 288 840 1,128 0 75

--- Duplicate Charges--Credit (929) 0 0 76

--- Miscellaneous General Expenses (930) 940 51,805 52,745 18,350 * 77

--- Rents (931) 0 0 78

--- Maintenance of General Plant (932) 173 7,744 7,917 11,596 79

Total Administrative and General Expenses 159,365 698,703 858,068 736,163 80

TOTAL OPERATION AND MAINTENANCE EXPENSES 977,916 2,664,033 3,641,949 4,054,103 81






Water Operation & Maintenance Expenses (Page W-05)

Explain all negative This Year amounts.

Acct. 660 Clear out water vehicle and overhead expenses remaining in account 184.Acct. 663 Costs capitalized with water meters.Acct. 664 Amounts transferred out to sewer fund included overheads originally posted to other accounts.Acct. 904 Recovery of accounts written off via SDC and TRIP.Acct. 922 Less administrative expenses transferred.

Explain all This Year amounts that are more than 15% and $10,000 higher or lower than the Last Year amount.

Acct. 631 Higher expenses in 2014 due to SW Booster roof, $8,525; NY Booster roof, $8,290; collector well inspection, $20,298; and hail damage repairs. $16,775.Acct. 633 Higher expenses in 2015 due to RWPS-1 maintenance and cleaning, $33,547.Acct. 640 More supervisory labor charged here in 2014. Also $5,000 consulting fees.Acct. 643 $51,529 less labor charged here in 2015 compared to 2014. More was charged to 642.Acct. 650 In 2014, $62k was credited here to clear 184 labor clearing account.Acct. 651 Higher expenses in 2014 due to recoating SMF Cell 2, $29,930; & repairs, $25,871; cross connection control improvements, $24,693; roof repairs, painting, concrete repairs in high service pump room.Acct. 660 Clear out water vehicle and overhead expenses remaining in account 184.Acct. 662 More locating activities purchased from Digger's Hotline, Inc. and Excel Underground in 2015.Acct. 663 $54,700 costs capitalized with meters in 5015. Acct. 664 High expenses in 2014 due to thawing frozen services.Acct. 665 $25,900 more labor charged to 665 in 2014.Acct. 670 More supervisory labor charged here in 2014 prior to retirement of water distribution foreman.Acct. 672 $13,245 maintenence and repairs at New York Reservoir, inspection fees at water towers.Acct. 673 Less water main repairs in 2015.Acct. 675 More work on maintenance of services in 2014. Also, some 2013 expenses were received and paid in 2014.Acct. 677 Hydrants painted, $7500; and more hydrant maintenance in 2015.Acct. 678 More SCADA and general expenses in 2015.Acct. 905 2015 includes $22,252 allocated expenses related to CIS system maintenance and upgrades. Acct. 920 Higher allocation of G & A salaries and overheads in 2015.Acct. 923 $6k additional for financial system maintenance and increased costs for recruiting.Acct. 924 Decrease in property insuance premium in 2015 from LGPIF and reduction in allocation.Acct. 925 More safety supplies and training in 2015 and an increase in workers' compensation insurance coverage.Acct. 930 One time contribution to City of $35,224.






Description of Tax(a)

This Year(b)

Last Year(c)

--- Property Tax Equivalent 920,278 869,767 1

--- Less: Local and School Tax Equivalent on Meters Charged to Sewer Department 20,541 19,190 2

Net Property Tax Equivalent 899,737 850,577 3

--- Social Security 71,603 76,227 4

--- PSC Remainder Assessment 5,689 6,454 5

Total Tax Expense 977,029 933,258 6


Taxes (Acct. 408 - Water)


When allocation of taxes is made between departments, explain method used.

COUNTY: MANITOWOC (1)

SUMMARY OF TAX RATES PROPERTY TAX EQUIVALENT CALCULATION

1. State Tax Rate mills 0.161910 12. Local Tax Rate mills 8.010300

2. County Tax Rate mills 5.355730 13. Combined School Tax Rate mills 9.267810

3. Local Tax Rate mills 8.010300 14. Other Tax Rate - Local mills 0.000000

4. School Tax Rate mills 8.503230 15. Total Local & School Tax Rate mills 17.278110

5. Vocational School Tax Rate mills 0.764580 16. Total Tax Rate mills 22.795750

6. Other Tax Rate - Local mills 0.000000 17. Ratio of Local and School Tax to Total dec. 0.757953

7. Other Tax Rate - Non-Local mills 0.000000 18. Total Tax Net of State Credit mills 21.456050

8. Total Tax Rate mills 22.795750 19. Net Local and School Tax Rate mills 16.262680

9. Less: State Credit mills 1.339700 20. Utility Plant, Jan 1 $ 69,022,720

11. Net Tax Rate mills 21.456050 21. Materials & Supplies $ 146,303

22. Subtotal $ 69,169,023

23. Less: Plant Outside Limits $ 4,343,294

24. Taxable Assets $ 64,825,729

25. Assessment Ratio dec. 1.048202

26. Assessed Value $ 67,950,459

27. Net Local and School Tax Rate mills 16.262680

28. Tax Equiv. Computed for Current Year $ 1,105,056

PROPERTY TAX EQUIVALENT - TOTAL

PROPERTY TAX EQUIVALENT CALCULATION

1. Utility Plant, Jan 1 $ 69,022,720

2. Materials & Supplies $ 146,303

3. Subtotal $ 69,169,023

4. Less: Plant Outside Limits $ 4,343,294




8. Tax Equivalent per 1994 PSC Report $ 399,683

9. Amount of Lower Tax Equiv. as Authorized by Municipality for Current Year (see notes) $ 920,278

10. Tax Equivalent for Current Year (see notes) $ 920,278


Water Property Tax Equivalent - Detail


• No property tax equivalent shall be determined for sewer utilities or town sanitary district water utilities. • Tax rates are those issued in November (usually) of the year being reported and are available from the municipal treasurer. Report

the tax rates in mills to six (6) decimal places. • The assessment ratio is available from the municipal treasurer. Report the ratio as a decimal to six (6) places. • The utility plant balance first of year should include the gross book values of plant in service (total of utility financed and contributed

plant), property held for future use and construction work in progress. • An "other tax rate" is included in the "Net Local and School Tax Rate Calculation" to the extent that it is local. An example is a local

library tax. Fully explain the rate in the Property Tax Equivalent schedule footnotes. • Property Tax Equivalent - Total

If the municipality has authorized a lower tax equivalent amount, the authorization description and date of the authorization must be reported in the schedule footnotes. If the municipality has NOT authorized a lower amount, leave the cell blank.

Water Property Tax Equivalent - Total (Page W-07)

Lower Tax Equivalent authorized by municipality is greater than or equal to zero, please explain.

The city of Manitowoc, as part of the agreement dated 7-20-04 with the CBCWA, has authorized a reduced amount for the associated water utility infrastructure.


Water Property Tax Equivalent - Detail


• No property tax equivalent shall be determined for sewer utilities or town sanitary district water utilities. • Tax rates are those issued in November (usually) of the year being reported and are available from the municipal treasurer. Report

the tax rates in mills to six (6) decimal places. • The assessment ratio is available from the municipal treasurer. Report the ratio as a decimal to six (6) places. • The utility plant balance first of year should include the gross book values of plant in service (total of utility financed and contributed




Accounts(a)


(b)


(c)

RetirementsDuring Year

(d)

AdjustmentsIncrease or(Decrease)

(e)

BalanceEnd of Year

(f)

INTANGIBLE PLANT 1

--- Organization (301) 0 0 2

--- Franchises and Consents (302) 0 0 3

--- Miscellaneous Intangible Plant (303) 0 0 4

Total Intangible Plant 0 0 0 0 0 5

SOURCE OF SUPPLY PLANT 6

--- Land and Land Rights (310) 83,952 83,952 7

--- Structures and Improvements (311) 0 0 8

--- Collecting and Impounding Reservoirs (312) 0 0 9

--- Lake, River and Other Intakes (313) 1,968,150 1,968,150 10

--- Wells and Springs (314) 259,302 259,302 11

--- Supply Mains (316) 178,222 178,222 12

--- Other Water Source Plant (317) 0 0 13

Total Source of Supply Plant 2,489,626 0 0 0 2,489,626 14

PUMPING PLANT 15


--- Structures and Improvements (321) 556,762 556,762 17

--- Other Power Production Equipment (323) 0 0 18

--- Electric Pumping Equipment (325) 1,734,694 48,341 24,103 1,758,932 19

--- Diesel Pumping Equipment (326) 11,680 11,680 20

--- Other Pumping Equipment (328) 22,016 22,016 21

Total Pumping Plant 2,347,975 48,341 24,103 0 2,372,213 22

WATER TREATMENT PLANT 23


--- Structures and Improvements (331) 3,530,503 453,632 44,640 3,939,495 * 25

--- Sand or Other Media Filtration Equipment (332) 6,008,419 37,571 6,045,990 26

--- Membrane Filtration Equipment (333) 0 0 27

--- Other Water Treatment Equipment (334) 0 0 28

Total Water Treatment Plant 9,580,911 491,203 44,640 0 10,027,474 29

TRANSMISSION AND DISTRIBUTION PLANT 30

--- Land and Land Rights (340) 55,626 30 55,656 31


--- Distribution Reservoirs and Standpipes (342) 3,138,670 1,328,335 4,467,005 33

--- Transmission and Distribution Mains (343) 11,461,318 301,047 9,083 (107,485) 11,645,797 * 34

--- Services (345) 0 0 35

--- Meters (346) 1,969,429 242,988 85,855 342 2,126,904 * 36

--- Hydrants (348) 1,315,080 40,359 1,604 (10,437) 1,343,398 * 37


Water Utility Plant in Service - Plant Financed by Utility or Municipality


• All adjustments, corrections and reclassifications (including to/from plant financed by contributions) should be reported in Column (e), Adjustments.

• Explain fully as a footnote the nature of all entries reported in Column (e), Adjustments.• For each account over $100,000 (class AB) or $50,000 (class C) or $10,000 (class D), explain in the footnotes section the dollar

additions and retirements. If applicable, the footnotes should cite construction authorization, complete with PSC docket number.• Use only the account titles listed. If the utility has subaccounts other than accounts 391.1 and 397.1, combine them into one total and

detail by subaccount as a schedule footnote.

Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

--- Other Transmission and Distribution Plant (349) 0 0 38

Total Transmission and Distribution Plant 17,940,123 584,424 96,542 1,210,755 19,638,760 39

GENERAL PLANT 40



--- Office Furniture and Equipment (391) 35,091 4,055 31,036 43

--- Computer Equipment (391.1) 515,276 31,800 192 546,884 44

--- Transportation Equipment (392) 210,526 90,942 42,361 (20,955) 238,152 * 45

--- Stores Equipment (393) 18,370 18,370 46

--- Tools, Shop and Garage Equipment (394) 78,334 78,334 47

--- Laboratory Equipment (395) 35,503 6,010 41,513 48

--- Power Operated Equipment (396) 12,150 12,150 49

--- Communication Equipment (397) 28,180 6,915 35,095 50

--- SCADA Equipment (397.1) 188,674 188,674 51

--- Miscellaneous Equipment (398) 0 0 52

Total General Plant 1,483,913 135,667 46,608 (20,955) 1,552,017 53

Total utility plant in service directly assignable 33,842,548 1,259,635 211,893 1,189,800 36,080,090 54

--- Common Utility Plant Allocated to Water Department 0 0 55

TOTAL UTILITY PLANT IN SERVICE 33,842,548 1,259,635 211,893 1,189,800 36,080,090 56








Water Utility Plant in Service - Plant Financed by Utility or Municipality (Page W-08)

Additions for Accounts OTHER than 316, 343, 345, 346 and 348 exceed $100,000, please explain. If applicable, provide construction authorization

Acct. 331 Addition of $453,632 for the WTP Roof Replacement.

Adjustments for one or more accounts are nonzero, please explain.

Acct. 342 Reclassification of TIF funds received in 2004 to 2009 which were recorded as contributions but should have been charged to Account 200 - Capital Paid in by Municipality and recorded as utility financed plant.Acct. 343 Transfer to contributed plant water mains which were constructed in 2014 but billed in 2015 ($107,485.). Prior to 2015 MPU transferred contributed plant at year end based on billings, rather than when construction was complete.Acct. 346 Meters - $342 for Inventory Adjustment.Acct. 348 Transfer to contributed plant assets constructed in 2014 and billed in 2015 ($10,744), Adjustment for $307 for a previously retired hydrant found to be in service.Acct. 392 Transferred Truck #13 from Water to Electric - $20,955.








Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

INTANGIBLE PLANT 1






--- Land and Land Rights (310) 0 0 7



--- Lake, River and Other Intakes (313) 5,114,689 5,114,689 10

--- Wells and Springs (314) 0 0 11

--- Supply Mains (316) 0 0 12


Total Source of Supply Plant 5,114,689 0 0 0 5,114,689 14

PUMPING PLANT 15




--- Electric Pumping Equipment (325) 5,815,166 5,815,166 19

--- Diesel Pumping Equipment (326) 0 0 20

--- Other Pumping Equipment (328) 0 0 21

Total Pumping Plant 5,815,166 0 0 0 5,815,166 22




--- Sand or Other Media Filtration Equipment (332) 9,248,660 9,248,660 26



Total Water Treatment Plant 9,366,860 0 0 0 9,366,860 29




--- Distribution Reservoirs and Standpipes (342) 7,204,146 (1,328,335) 5,875,811 33

--- Transmission and Distribution Mains (343) 7,061,865 9,393 107,485 7,178,743 * 34

--- Services (345) 0 0 35

--- Meters (346) 21,602 21,602 36

--- Hydrants (348) 173,759 1,334 10,744 185,837 * 37


Water Utility Plant in Service - Plant Financed by Contributions






Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)


Total Transmission and Distribution Plant 14,461,372 10,727 0 (1,210,106) 13,261,993 39

GENERAL PLANT 40



--- Office Furniture and Equipment (391) 0 0 43

--- Computer Equipment (391.1) 0 0 44

--- Transportation Equipment (392) 0 0 45

--- Stores Equipment (393) 0 0 46

--- Tools, Shop and Garage Equipment (394) 0 0 47

--- Laboratory Equipment (395) 0 0 48

--- Power Operated Equipment (396) 0 0 49

--- Communication Equipment (397) 0 0 50

--- SCADA Equipment (397.1) 0 0 51


Total General Plant 0 0 0 0 0 53

Total utility plant in service directly assignable 34,758,087 10,727 0 (1,210,106) 33,558,708 54


TOTAL UTILITY PLANT IN SERVICE 34,758,087 10,727 0 (1,210,106) 33,558,708 56








Water Utility Plant in Service - Plant Financed by Contributions (Page W-09)


Acct. 342 TIF Water Tower transfer ($1,328,335).Acct. 343 Contributed assets constructed in 2014 but not billed until 2015 $107,485. Prior to 2015 MPU would record contributed plant at year end, based on billings, rather than when it was capitalized.Acct. 348 Transfer of contributed assets, $10,744, from financed plant to contributed when billed in 2015.








Primary Plant Accounts(a)


(b)

Rate %Used

(c)

AccrualsDuring Year

(d)

Book Cost ofPlant Retired

(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)




--- Lake, River and Other Intakes (313) 1,303,276 1.70% 33,458 8,035 1,344,769 * 4

--- Wells and Springs (314) 259,302 2.90% 259,302 5

--- Supply Mains (316) 94,245 1.80% 3,208 97,453 6


Total Source of Supply Plant 1,656,823 36,666 0 0 0 8,035 1,701,524 8

PUMPING PLANT 9

--- Structures and Improvements (321) 352,372 3.20% 12,291 26,269 390,932 * 10


--- Electric Pumping Equipment (325) 1,337,064 4.40% 55,163 24,103 (84,101) 1,284,023 * 12

--- Diesel Pumping Equipment (326) 11,679 4.40% 11,679 13

--- Other Pumping Equipment (328) 22,016 4.40% 22,016 14

Total Pumping Plant 1,723,131 67,454 24,103 0 0 (57,832) 1,708,650 15


--- Structures and Improvements (331) 1,936,495 3.20% 124,121 44,640 (487) 2,015,489 * 17

--- Sand or Other Media Filtration Equipment (332) 2,481,784 3.30% 197,720 435 1,353 2,681,292 * 18



Total Water Treatment Plant 4,418,279 321,841 44,640 0 435 866 4,696,781 21



--- Distribution Reservoirs and Standpipes (342) 1,136,619 1.90% 57,172 208,780 1,402,571 * 24

--- Transmission and Distribution Mains (343) 2,343,993 1.30% 164,914 9,083 9,200 1,497 2,492,121 * 25

--- Services (345) 0 0 26

--- Meters (346) 513,900 5.50% 153,875 85,855 1,199 (710) 582,409 * 27


Water Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality


• Use only the account titles listed. If the utility has subaccounts other than accounts 391.1 and 397.1, combine them into one total and detail by subaccount in a schedule footnote.• If more than one depreciation rate is used, report the average rate in column (c).• Enter depreciation rates in decimal form. For example, enter 6.75% as 0.0675



(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)

--- Hydrants (348) 359,840 2.20% 32,892 1,604 3,308 950 388,770 * 28


Total Transmission and Distribution Plant 4,354,352 408,853 96,542 12,508 1,199 210,517 4,865,871 30

GENERAL PLANT 31

--- Structures and Improvements (390) 135,853 2.90% 8,793 144,646 32

--- Office Furniture and Equipment (391) 29,297 5.80% 696 4,055 25,938 33

--- Computer Equipment (391.1) 309,867 26.70% 119,840 192 429,515 34

--- Transportation Equipment (392) 144,185 13.30% 18,909 42,361 1,000 (16,080) 105,653 * 35

--- Stores Equipment (393) 17,654 5.80% 171 17,825 36

--- Tools, Shop and Garage Equipment (394) 32,349 5.80% 4,521 36,870 37

--- Laboratory Equipment (395) 22,191 5.80% 1,879 24,070 38

--- Power Operated Equipment (396) 11,541 7.50% 609 12,150 39

--- Communication Equipment (397) 14,454 15.00% 3,010 17,464 40

--- SCADA Equipment (397.1) 91,916 9.20% 13,252 105,168 41


Total General Plant 809,307 171,680 46,608 0 1,000 (16,080) 919,299 43

Total accum. prov. directly assignable 12,961,892 1,006,494 211,893 12,508 2,634 145,506 13,892,125 44


TOTAL ACCUM, PROV, FOR DEPRECIATION 12,961,892 1,006,494 211,893 12,508 2,634 145,506 13,892,125 46





Water Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality (Page W-10)

Adjustments are nonzero for one or more accounts, please explain.

Acct. 313 Clear reserve balance in Collector B Recharger ($8,035), a previously retired asset.Acct. 321 Pump House Collector B removal expense ($19,676); clear balance in reserve ($6,593) retired 12/89.Acct. 325 Prior years' depreciation not applicable to specific assets $57,699; over depreciation NY Reservoir pumping equipment $26,402.Acct. 331 Over depreciated collector structure $487.Acct. 332 Clear reserve balance of Collector B treatment equipment retired early ($1,353).Acct. 342 Prior year depreciation adjustment, Industrial Park water tower $228,736, TIF Water Tower transfer ($437,516).Acct. 343 Adjustment for contributed assets constructed in 2014 but billed in 2015, ($1,497).Acct. 346 Salvage Adjustments $710.Acct. 348 Return-to-Stock Inventory Adjustment ($603), Adjustment for contributed assets ($347).Acct. 392 Transferred Truck #13 from Water to Electric - $20,955, Salvage Adjustment $1,000, Prior year adjustments for $5,875 including $11,843 Cumulative under depreciated amount of retired assets left on reserve cards, ($3,800) salvage from old truck, ($1,871) reserve balance on retired truck and ($297) other adjustments.

General Footnote

With the 2015 implementation of a new financial accounting system, MPU's fixed asset records were computerized. Adjustments were necessary to convert the manual data into electronic records. .







(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)




--- Lake, River and Other Intakes (313) 651,356 1.70% 86,950 738,306 4

--- Wells and Springs (314) 0 0 5

--- Supply Mains (316) 0 0 6


Total Source of Supply Plant 651,356 86,950 0 0 0 0 738,306 8

PUMPING PLANT 9



--- Electric Pumping Equipment (325) 1,919,586 4.40% 255,867 2,175,453 12

--- Diesel Pumping Equipment (326) 0 0 13

--- Other Pumping Equipment (328) 0 0 14

Total Pumping Plant 1,919,586 255,867 0 0 0 0 2,175,453 15



--- Sand or Other Media Filtration Equipment (332) 2,286,269 3.30% 305,206 2,591,475 18



Total Water Treatment Plant 2,310,854 308,988 0 0 0 0 2,619,842 21



--- Distribution Reservoirs and Standpipes (342) 1,036,445 1.90% 348,839 (437,516) 947,768 24

--- Transmission and Distribution Mains (343) 1,661,371 1.30% 92,098 3,839 1,757,308 * 25

--- Services (345) 0 0 26

--- Meters (346) 8,857 5.50% 1,188 10,045 27


Water Accumulated Provision for Depreciation - Plant Financed by Contributions





(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)

--- Hydrants (348) 37,977 2.20% 3,877 408 42,262 * 28


Total Transmission and Distribution Plant 2,744,650 446,002 0 0 0 (433,269) 2,757,383 30

GENERAL PLANT 31












Total General Plant 0 0 0 0 0 0 0 43

Total accum. prov. directly assignable 7,626,446 1,097,807 0 0 0 (433,269) 8,290,984 44


TOTAL ACCUM, PROV, FOR DEPRECIATION 7,626,446 1,097,807 0 0 0 (433,269) 8,290,984 46





Water Accumulated Provision for Depreciation - Plant Financed by Contributions (Page W-12)


Acct. 342 Reclassification of TIF funds received in 2004 to 2009 which were recorded as contributed plant but should have been charged to account 200 - Capital Paid in by Municipality and recorded as utility financed plant, $437,516.Acct. 343 Prior to 2015 MPU recorded contributed plant at year end, based on billings. Adjustment for depreciation transferred for contributed assets, installed in 2014 but billed in 2015, ($3,839).Acct. 348 Adjustment for contributed assets as noted above, ($408).





Feet of Main

Pipe Size(a)

pre-1900(b)

1901-1920(c)

1920-1940(d)

1941-1960(e)

1961-1970(f)

1971-1980(g)

1981-1990(h)

1991-2000(i)

2001-2010(j)

2011-2020(k)

Total(l)

0.625 108 108 1

1.000 107 107 2

1.500 289 289 3

2.000 454 150 604 4

4.000 1,469 1,484 3,284 246 1,769 76 8,328 5

6.000 104,339 86,402 102,781 29,000 31,486 23,394 16,121 2,332 395,855 6

8.000 8,003 10,675 17,012 9,381 28,418 35,537 64,711 62,683 6,815 243,235 7

10.000 1,106 10,701 8,939 1,110 4,116 1,330 2,086 29,388 8

12.000 1,009 10,396 19,900 13,087 30,084 39,982 49,623 31,455 5,544 201,080 9

16.000 4,105 459 19,199 2,141 2,975 11,210 4,179 12,029 56,297 10

20.000 1,232 89 10,594 435 6,963 51 4,623 369 24,356 11

24.000 43 12,540 7,550 386 20,519 12

Total 0 121,306 133,597 189,409 55,893 105,811 110,174 140,587 111,030 12,359 980,166 13

If utility is unable to provide the detailed information above, utility must provide the following:All utility main is from this year range (Example: 1954-1972)

Describe source of information used to develop data: W-21 is based on the water department's GIS mapping. In 2002, the first GIS was built from hand-drawn maps. In 2010, a consultant developed a table of footages from MPU's hydraulic model. In 2014, MPU developed the most recent GIS, which provides the footages listed on W-21. W-13 is based on the accounting department's water main schedules.


Age of Water Mains


• If asset management, capital improvement, or other infrastructure-related documents are not available, the utility should consult other potential sources of information: the year the utility was formed, year of initial build-out area, year in which new developments, subdivisions, etc. were added. This information can be used to develop estimated figures.

• If pipe diameter value is between those offered in the column, choose the diameter that is closest to the actual value. • Report all pipe larger than 72” in diameter in the 72” category.

Sources of Water Supply (000's gal) Total Gallons

Raw WaterWithdrawn

Finished WaterPumped

Purchased Water(Imported)

Entering Distribution

Month(a)

Ground Water(b)

Surface Water(c)

Ground Water(d)

Surface Water(e)

Ground Water(f)

Surface Water(g)

System(h)

January 0 393,816 0 348,197 348,197 1

February 1,641 363,773 1,641 322,538 324,179 2

March 0 409,615 0 364,813 364,813 3

April 446 388,744 446 344,868 345,314 4

May 1,491 413,309 1,491 369,485 370,976 5

June 1,287 410,944 1,287 368,120 369,407 6

July 0 486,801 0 440,245 440,245 7

August 1,242 462,292 1,242 417,102 418,344 8

September 0 419,768 0 377,764 377,764 9

October 0 398,383 0 353,953 353,953 10

November 1,153 373,440 1,153 331,625 332,778 11

December 0 367,874 0 327,677 327,677 12

TOTAL 7,260 4,888,759 7,260 4,366,387 0 0 4,373,647 13


Sources of Water Supply - Statistics


• For Raw Water Withdrawn, use metered volume of untreated water withdrawn from the source.• For Finished Water Pumped, use metered volume of treated water entering the distribution network, adjusted for known meter

errors.• If Finished Water is not metered, use Raw Water Withdrawn and subtract estimated water used in treatment.

Description(a)

Value(b)

WATER AUDIT STATISTICS

Finished Water pumped or purchased (000s) 4,373,647

Less: Gallons (000s) sold to wholesale customers (exported water) 2,426,900

Subtotal: Net gallons (000s) entering distribution system 1,946,747

Less: Gallons (000s) sold to retail customers - Billed Authorized Consumption 1,654,711

Gallons (000s) of Non-Revenue Water 292,036

Gallons (000s) of unbilled-metered (including customer use to prevent freezing) 7,413

Gallons (000s) of unbilled-unmetered (including unmetered flushing, fire protection) 4,357

Subtotal: Unbilled Authorized Consumption 11,770

Total Water Loss 280,266

Gallons (000s) estimated due to theft, data, and billing errors (default) 0

Gallons (000s) estimated due to customer meter under-registration 0

Subtotal Apparent Losses 0

Gallons (000s) estimated due to reported leakage (mains, services, hydrants, overflows) 25,826

Gallons (000s) estimated due to unreported and background leakage 254,440

Subtotal Real Losses (leakage) 280,266

Non-Revenue Water as percentage of net water supplied 15%

Total Water Loss as percentage of net water supplied 14%

OTHER STATISTICS

Maximum gallons (000s) pumped by all methods in any one day during reporting year 19,801

Date of maximum 07/27/2015

Cause of maximum

Hot weather and included CBCWA.

Minimum gallons (000s) pumped by all methods in any one day during reporting year 9,980

Date of minimum 11/27/2015

Total KWH used by the utility (including pumping, treatment facilities and other utility operations) 10,774,660

If water is purchased:

Vendor Name

Point of Delivery

Source of purchased water

Vendor Name (2)

Point of Delivery (2)

Source of purchased water (2)

Vendor Name (3)

Point of Delivery (3)

Source of purchased water (3)

Number of main breaks repaired this year 33

Number of service breaks repaired this year 20


Water Audit and Other Statistics


• Where possible, report actual metered values. If water uses are not metered, estimate values for each line based on best available information. For assistance, refer to AWWA M36 Manual – Water Audits and Loss Control Programs.

• For unbilled, unmetered gallons (line 16), include water used for system operation and maintenance and water used for non-regulated sewer utility.

• If gallons estimated due to theft, data, and billing errors is unknown, multiply net gallons entering distribution system (line 3) by .0025.

UtilityName/IDfor Well

(a)

DNRWell ID

(b)

Depth(feet)

(c)

CasingDiameter(inches)

(d)

YeildPer Day(gallons)

(e)In Service?

(f)

COLLECTING WELL - A A 66 156 6,000,000 Yes 1

COLLECTING WELL - C C 84 156 8,000,000 Yes 2

14,000,000 3


Sources of Water Supply - Well Information


• Enter characteristics for each of the utility’s functional wells (regardless of whether it is “in service” or not). • Do not include abandoned wells on this schedule. • All abandoned wells should be retired from the plant accounts and no longer listed in the utility’s annual report. • Abandoned wells should be permanently filled and sealed per Wisconsin Administrative codes Chapters NR811 and NR812.

Description(a)

DistanceFrom Shore

(feet)(b)

DepthBelow Surface

(feet)(c)

Diameter(inches)

(d)

WATER INTAKE - 1970 9,000 27 48 1

WATER INTAKE - 2006 4,000 20 60 2


Sources of Water Supply - Intake Information


Pump Pump Motor or Standby Engine

Identification(a)

Location(b)

PrimaryPurpose

(c)

PrimaryDestination

(d)

YearInstalled

(e)Type

(f)

ActualCapacity

(gpm)(g)

YearInstalled

(j)Type(k)

Horse-power

(l)

# 1 LOW LIFT RWPS # 1 Primary Treatment 1999 Vertical Turbine 5,000 1999 Electric 300 1



#4 LOW LIFT RWPS #1 Primary Treatment 1991 Vertical Turbine 15,000 1991 Electric 300 4




11 NYR 1 1 NY RESERVOIR Booster Distribution 1972 Centrifugal 1,400 1972 Electric 100 8



14 COLL A1 A COLLECTOR Standby Distribution 1945 Vertical Turbine 2,800 1945 Electric 250 11

15 COLL A2 A COLLECTOR Standby Distribution 1945 Vertical Turbine 1,200 1945 Electric 125 12

19 COLL C4 4 C COLLECTOR Standby Distribution 2014 Vertical Turbine 2,800 1994 Electric 250 13

20 COLL C5 5 C COLLECTOR Standby Distribution 1994 Vertical Turbine 2,800 1994 Electric 250 14

21 SWB 1 1 SOUTHWEST Booster Distribution 2003 Centrifugal 600 2003 Electric 40 15

22 SWB 2 2 SOUTHWEST Booster Distribution 2003 Centrifugal 800 2003 Electric 50 16

23 SWB 3 3 SOUTHWEST Booster Distribution 1987 Centrifugal 3,000 1987 Electric 150 17

5 HSP 1 1 HILIFT Primary Distribution 1999 Centrifugal 6,500 1999 Electric 500 18



FWP-P1 FWPS Primary Distribution 2007 Vertical Turbine 2,770 2007 Electric 450 21

FWP-P2 FWPS Standby Distribution 2007 Vertical Turbine 5,900 2007 Electric 900 22

FWP-P3 FWPS Primary Distribution 2007 Vertical Turbine 5,900 2007 Electric 900 23


Pumping & Power Equipment


Pump Pump Motor or Standby Engine

Identification(a)

Location(b)

PrimaryPurpose

(c)

PrimaryDestination

(d)

YearInstalled

(e)Type

(f)

ActualCapacity

(gpm)(g)

YearInstalled

(j)Type(k)

Horse-power

(l)

FWP-P4 FWPS Standby Distribution 2007 Vertical Turbine 5,900 2007 Electric 900 24

PERMEATE P-1 SMF PLANT Primary Treatment 2007 Vertical Turbine 5,280 2007 Electric 100 25






Pumping & Power Equipment


Facility Name(a)

Facility IDSite Code

(b)

YearConstructed

(c)Type(d)

PrimaryMaterial

(e)

ElevationDifference

in Feet(f)

TotalCapacity

In Gallons(g)

INDUSTRIAL PARK INDUSTRIAL PARK

1995 Elevated Tank Steel 175 1,250,000 1

NEW YORK RESERVOIR NEW YORK RESERVOIR

1970 Reservoir Concrete 0 5,000,000 2

NORTHWEST WATER TOWER NORTHWEST WATER TOWER


REED AVENUE REED AVENUE



Reservoirs, Standpipes and Elevated Tanks


• Enter elevation difference between highest water level in Standpipe or Elevated Tank, (or Reservoir only on an elevated site) and the water main where the connection to the storage begins branching into the distribution system.

UnitDescription

(a)

YearConstructed

(b)

RatedCapacity

(mgd)(c)

Disinfection(d)

AdditionalTreatment

(e)Fluoridated

(f)

Point ofApplication

(g)Notes

(h)

Pressurized Microfiltration

1999 11 _ Utraviole Light_ Liquid Chlorinex Gas Chlorine_ Ozone_ Other_ None

_ Flocculation/Sedimentation_ Sand Filtraton_ Activated Carbon Filtrationx Membrance Filtration_ Iron Exchange_ Iron/Manganese_ Nutrient Removal_ Radium Removal_ Other

Yes AFTER MEMBRANES 1

Submerged Microfiltration

2006 20 _ Utraviole Light_ Liquid Chlorinex Gas Chlorine_ Ozone_ Other_ None

_ Flocculation/Sedimentation_ Sand Filtraton_ Activated Carbon Filtrationx Membrance Filtration_ Iron Exchange_ Iron/Manganese_ Nutrient Removal_ Radium Removal_ Other

Yes AFTER MEMBRANES 2


Water Treatment Plant


• Provide a generic description for (a). Do not give specific address of location.• Please select all that apply for (d) and (e). If Other is selected please explain in Notes (h).• Please identity the point of application for each treatment plant for (g). For example, please list each well or central treatment facility served by this unit.

Number of Feet

Pipe Material(a)

MainFunction

(b)

Diameter(inches)

(c)First of Year

(d)

AddedDuring Year

(e)

RetiredDuring Year

(f)


(g)End of Year

(h)

Lead Distribution 1/2 178 178 1

Lead Distribution 5/8 20 20 2

Other Metal Distribution 3/4 228 228 3

Other Metal Distribution 1 490 490 4

Lead Distribution 1 1/2 508 508 5

Other Metal Distribution 2 1,393 1,393 6

Other Plastic Distribution 4 7,700 2 7,698 7

Other Metal Distribution 6 393,656 1,762 391,894 8

Other Plastic Distribution 6 25,128 184 25,312 9


Other Plastic Distribution 8 135,338 1,761 137,099 11


Other Plastic Distribution 10 69 69 13


Other Plastic Distribution 12 79,629 5 14 79,620 15

Other Metal Transmission 16 53,977 53,977 16

Other Plastic Distribution 16 5,889 5,889 17



Total Within Municipality 976,411 1,950 1,778 976,583 20


Total Outside Municipality 2,500 2,500 22

Total Utility 978,911 1,950 1,778 979,083 23


Water Mains


• Report mains separately by pipe material, function, diameter and either within or outside the municipal boundaries.• Explain all reported adjustments as a schedule footnote.• For main additions reported in column (e), as a schedule footnote:

◦ Explain how the additions were financed.◦ If assessed against property owners, explain the basis of the assessments.◦ If the assessments are deferred, explain.

• Report all pipe larger than 72” in diameter in the 72” category.

Water Mains (Page W-21)

Added During Year total is greater than zero, please explain financing following the criteria listed in the schedule headnotes.

Water mains within the corporate limits of the City of Manitowoc, Wisconsin shall be extended in accordance with rules and regulations as filed with the Public Service Commission of Wisconsin, and approved by the Common Council of said City under Section 12.05 of the Municipal Code.

General Footnote

W-13 is based on the accounting department's water main schedules. W-21 is based on the water department's GIS mapping. In 2002, the first GIS was built from hand-drawn maps. In 2010, a consultant developed a table of footages from MPU's hydraulic model. In 2014, MPU developed the most recent GIS, which provides the footages listed on W-21.


Water Mains


• Report mains separately by pipe material, function, diameter and either within or outside the municipal boundaries.• Explain all reported adjustments as a schedule footnote.• For main additions reported in column (e), as a schedule footnote:

◦ Explain how the additions were financed.◦ If assessed against property owners, explain the basis of the assessments.◦ If the assessments are deferred, explain.

• Report all pipe larger than 72” in diameter in the 72” category.

Pipe Material(a)

Diameter(inches)

(b)First of Year

(c)

AddedDuring Year

(d)

Removed orPermanently

DisconnectedDuring Year

(e)


(f)End of Year

(g)

Utility OwnedService

Laterals Notin Use at

End of Year(h)

Lead 0.625 4,468 3 4,465 1

Lead 0.750 1,823 1,823 2

Other Metal 0.750 2,739 2,739 3

Lead 1.000 271 271 4

Other Metal 1.000 4,728 1 4,727 5

Other Plastic 1.000 22 53 75 * 6

Lead 1.250 8 8 7

Other Plastic 1.250 8 4 12 * 8

Other Metal 1.500 199 199 9

Other Plastic 1.500 5 5 * 10

Other Metal 2.000 215 215 11

Other Plastic 2.000 8 5 13 * 12

Other Metal 4.000 127 127 13

Other Plastic 4.000 41 41 14

Other Metal 6.000 79 79 15

Other Plastic 6.000 77 2 79 * 16

Other Metal 8.000 57 57 17


Other Metal 10.000 3 3 19


Other Metal 12.000 7 7 21


Utility Total 15,002 69 4 15,067 23


Water Service Laterals


• The utility's service lateral is the pipe from the main to and through the curb stop.• Explain all reported adjustments as a schedule footnote.• Report in column (h) the number of utility-owned service laterals included in columns (g) which are temporarily shut off at the curb

box or otherwise not in use at end of year.• For service laterals added during the year in column (d), as a schedule footnote:

◦ Explain how the additions were financed.◦ If assessed against property owners, explain the basis of the assessments.◦ If installed by a property owner or developer, explain the basis of recording the cost of the additions, the total amount and

the number of service laterals recorded under this method.◦ If any were financed by application of Cz-1, provide the total amount recorded and the number of service laterals recorded

under this method.• Report service laterals separately by diameter and pipe materials.

Water Service Laterals (Page W-22)

Additions are greater than zero AND Additions on both of the Plant in Service schedules (Account 345) are zero, please explain.

Water services are privately owned. Property owner is billed for new services installed and replacement service is charged to Account 675 - Maintenance of Services.

Additions are greater than zero, please explain financing by following criteria listed in the schedule headnotes.


Retirements are greater than zero AND Retirements on both of the Plant in Service schedules (Account 345) are zero, please explain.


Total Utility-Owned Service Not In Use at End of Year is reported as zero, please explain.



Water Service Laterals


• The utility's service lateral is the pipe from the main to and through the curb stop.• Explain all reported adjustments as a schedule footnote.• Report in column (h) the number of utility-owned service laterals included in columns (g) which are temporarily shut off at the curb

box or otherwise not in use at end of year.• For service laterals added during the year in column (d), as a schedule footnote:

◦ Explain how the additions were financed.◦ If assessed against property owners, explain the basis of the assessments.◦ If installed by a property owner or developer, explain the basis of recording the cost of the additions, the total amount and

the number of service laterals recorded under this method.◦ If any were financed by application of Cz-1, provide the total amount recorded and the number of service laterals recorded

under this method.• Report service laterals separately by diameter and pipe materials.

Number of Utility-Owned Meters Classification of All Meters at End of Year by Customers

Siz

e o

f M

eter

Fir

st o

f Y

ear

Ad

ded

Du

rin

g Y

ear

Ret

ired

Du

rin

g Y

ear

Ad

just

. In

crea

se o

r D

ecre

ase

En

d o

f Y

ear

Tes

ted

Du

rin

g Y

ear

Res

iden

tial

Co

mm

erci

al

Ind

ust

rial

Pu

blic

Au

tho

rity

Mu

ltif

amily

Res

iden

tial

Irri

gat

ion

Wh

ole

sale

Inte

r-D

epar

tmen

tal

Uti

lity

Use

Ded

uct

Met

ers

In S

tock

To

tal

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (0) (p) (q) (r) (s)

5/8 5,421 504 324 3 5,604 105 5,038 110 7 58 2 389 5,604 * 1

3/4 7,745 904 405 (5) 8,239 148 7,119 420 24 3 39 32 602 8,239 * 2

1 501 76 31 1 547 11 175 174 26 11 63 1 1 26 70 547 * 3

1 1/2 171 41 26 (1) 185 30 8 67 10 9 43 16 32 185 * 4

2 249 53 48 (2) 252 64 3 86 29 25 35 3 1 15 55 252 * 5

3 77 3 1 75 24 12 15 9 4 1 4 30 75 * 6

4 42 1 1 42 23 6 9 7 2 1 4 13 42 * 7

6 41 1 40 20 3 11 1 3 1 5 16 40 * 8

8 2 0 2 2 1 1 2 9

48 1 0 1 1 1 1 10

Total 14,250 1,578 839 (2) 14,987 428 12,343 878 132 65 245 8 4 104 1,208 14,987 11


Meters


• Include in Columns (b-f) meters in stock as well as those in service.• Report in Column (c) all meters purchased during the year and in Column (d) all meters junked, sold or otherwise permanently retired during the year.• Use Column (e) to show correction to previously reported meter count because of inventory or property record corrections • Totals by size in Column (f) should equal same size totals in Column (s).• Explain all reported adjustments as schedule footnote.• Do not include station meters in the meter inventory used to complete these tables.

1. Indicate your residential meter replacement schedule:

Meters tested once every 10 years and replaced as needed

X All meters replaced within 20 years of installation

Other schedule as approved by PSC

2. Indicate the method(s) used to read customer meters

X Manually - remote register

X Manually - inside the premises

X Radio Frequency - Drive or walk-by technology

X Radio Frequency - fixed network or other automatic infrastructure (AMI)

Other


Meters



Meters (Page W-23)

Adjustments are nonzero for one or more meter sizes, please explain.

Adjustments are from meter inventory corrections done at the end of the year.

General Footnote

Meters greater than 1-inch in size are tested pursuant to intervals outlined in PSC 185.76 (1). Meters 1-inch and smaller are replaced pursuant to PSC 185.76 (6), which specifies a meter replacement program that results in each meter being replaced within 20 years of the original date of installation, or 5 percent per year. Twenty-five percent of these meters are selected randomly for testing before being scrapped. In 2015, a total of 1484 meters 1-inch and smaller were purchased resulting in a calculated replacement percentage of 1.8 percent [(105 + 148 + 11) / (5604 + 8239 + 547) = .018]. However, more meters were purchased in 2015 than were replaced, as stock was carried over to 2016. The actual number of meters 1" and smaller replaced in 2015 was 760, or 5.6 percent (804/14,390 = 0.056).

Residential Meters larger than 2 inches are unusual, please explain.

2" Meter - Qty of 3 for Residential - Meters serve large homes.


Meters



Hydrant Type(a)

NumberIn Service

First of Year(b)

AddedDuring Year

(c)

RemovedDuring Year

(d)


(e)

NumberIn Service

End of Year(f)

Fire - Outside Municipality 0 0 1

Fire - Within Municipality 1,361 9 7 1 1,364 * 2

Total Fire Hydrants 1,361 9 7 1 1,364 3

Flushing Hydrants 5 1 6 4

NR810.13(2)(a) recommends that a schedule shall be adopted and followed for operating each systemvalve and hydrant at least once each two years. Please provide the number operated during the year.

Number of Hydrants operated during year

Number of Distribution System Valves end of year

Number of Distribution Valves operated during Year

596

2,684

649


Hydrants and Distribution System Valves


• Distinguish between fire and flushing hydrants by lead size.◦ Fire hydrants normally have a lead size of 6 inches or greater.◦ Record as a flushing hydrant where the lead size is less than 6 inches or if pressure is inadequate to provide fire flow.

• Explain all reported adjustments in the schedule footnotes.• Report fire hydrants as within or outside the municipal boundaries.

Hydrants and Distribution System Valves (Page W-25)


A previously retired hydrant was found to be in service.


Hydrants and Distribution System Valves


• Distinguish between fire and flushing hydrants by lead size.◦ Fire hydrants normally have a lead size of 6 inches or greater.◦ Record as a flushing hydrant where the lead size is less than 6 inches or if pressure is inadequate to provide fire flow.

• Explain all reported adjustments in the schedule footnotes.• Report fire hydrants as within or outside the municipal boundaries.

Purpose(a)

Meter Size(inches)

(b)Location or Description

(c)Type(d)

Date of LastMeter Test

(e)

Station Meter 8 SOUTHWEST BOOSTER Magnetic 11/11/2014 1

Station Meter 16 SOUTHWEST BOOSTER Other 11/11/2014 * 2

Station Meter >= 24-inch HIGH SERVICE PUMPS Other 11/11/2014 * 3

Station Meter >= 24-inch NY RESERVOIR Other 11/11/2014 * 4

Wholesale Meter >= 24-inch FINISHED WATER PS Magnetic 05/05/2015 5


List of All Station and Wholesale Meters


• Definition of Station Meter is any meter in service not used to measure customer consumption.• Definition of Wholesale Meter is any meter used to measure sales to other utilities.• Retail customer meters should not be included in this inventory.

List of All Station and Wholesale Meters (Page W-26)

There are one or more meters where Type is "Other," please explain.

16" Southwest Booster type is Propeller MeterHigh Service Pumps type is VenturiNew York Reservoir type is Propeller Meter


List of All Station and Wholesale Meters


• Definition of Station Meter is any meter in service not used to measure customer consumption.• Definition of Wholesale Meter is any meter used to measure sales to other utilities.• Retail customer meters should not be included in this inventory.

Item Description(a)

Expenditures(b)

Number ofRebates

(c)

Water SavingsGallons

(d)

Administrative and General Expenses 1

--- Program Administration 0 0 0 2

--- Customer Outreach & Education 0 0 0 3

--- Other Program Costs 0 0 0 4

Total Administrative and General Expenses 0 0 0 5

Customer Incentives 6

--- Residential Toilets 0 0 0 7

--- Multifamily/Commercial Toilets 0 0 0 8

--- Faucets 0 0 0 9

--- Showerheads 0 0 0 10

--- Clothes Washers 0 0 0 11

--- Dishwashers 0 0 0 12

--- Smart Irrigation Controller 0 0 0 13

--- Commercial Pre-Rinse Spray Valves 0 0 0 14

--- Cost Sharing Projects (Nonresidential Customers) 0 0 0 15

--- Customer Water Audits 0 0 0 16

--- Other Incentives 0 0 0 17

Total Customer Incentives 0 0 0 18

TOTAL CONSERVATION 0 0 0 19


Water Conservation Programs


• List all water conservation-related expenditures for the reporting year. Include administrative costs, customer outreach and education, other program costs, and payments for rebates and other customer incentives.

• If the Commission has approved conservation program expenses, these should be charged to Account 186. Otherwise, these expenses are reported in Account 906 on Schedule W-05 (Account 691 for class D utilities).

Municipality(a)

CustomersEnd of Year

(b)

Manitowoc (City) ** 13,635 1

Manitowoc (Town) 31 2

Newton (Town) 2 3

Total - Manitowoc County 13,668 4

Total - Customers Served 13,668 5

Total - Outside Muni Boundary 33 6

Total - Within Muni Boundary ** 13,635 7

** = Within municipal boundary


Water Customers Served


• List the number of customer accounts in each municipality for which your utility provides retail general service. Do not include wholesale customers or fire protection accounts.

• Per Wisconsin state statute, a city, village, town or sanitary district owning water plant or equipment may serve customers outside its corporate limits, including adjoining municipalities. For purposes of this schedule, customers located “Within Muni Boundary” refers to those located inside the jurisdiction that owns the water utility.

Description(a)

This Year(b)

Last Year(c)

Operating Revenues - Sales of Electricity 1

--- Sales of Electricity (440-448) 66,231,160 67,541,338 2

Total Sales of Electricity 66,231,160 67,541,338 3

Other Operating Revenues 4

--- Forfeited Discounts (450) 58,732 58,492 5

--- Miscellaneous Service Revenues (451) 359,649 341,547 6

--- Sales of Water and Water Power (453) 0 0 7

--- Rent from Electric Property (454) 197,387 187,942 8

--- Interdepartmental Rents (455) 0 0 9

--- Other Electric Revenues (456) 976,723 441,625 10

Total Other Operating Revenues 1,592,491 1,029,606 11

Total Operating Revenues 67,823,651 68,570,944 12

Operation and Maintenenance Expenses 13

--- Power Production Expenses (500-557) 48,033,536 48,228,907 14

--- Transmission Expenses (560-573) 0 0 15

--- Distribution Expenses (580-598) 1,216,765 1,399,991 16

--- Customer Accounts Expenses (901-905) 538,509 589,079 17

--- Customer Service and Informational Expenses (906) 33,100 48,824 18

--- Sales Expenses (911-916) 0 0 19

--- Administrative and General Expenses (920-932) 3,048,575 2,637,410 20

Total Operation and Maintenenance Expenses 52,870,485 52,904,211 21

Other Expenses 22

--- Depreciation Expense (403) 5,307,969 5,483,456 23


--- Taxes (408) 3,363,399 3,207,982 25

Total Other Expenses 8,671,368 8,691,438 26


NET OPERATING INCOME 6,281,798 6,975,295 28


Electric Operating Revenues & Expenses

Year Ended: December 31, 2015 Utility No. 3320 - Manitowoc Public Utilities Page 1 of Schedule E-01

Type of Sales/Rate Class Title(a)

RateSchedule

(b)

TODRate(c)

DemandRate(d)

AverageNumber

Customers(e)

kWh(f)

On-PeakkWh(g)

Off-PeakkWh(h)

BilledDemand

kW(i)

CustomerDemand

kW(j)

TariffRevenues

(k)

PCACRevenues

(l)

TotalRevenues

(k+l)(m)

Residential Sales

--- Residential RG-1 N N 15,650 100,197,603 11,135,699 149,479 11,285,178 1

--- Residential RG-2 Y N 7 38,326 8,817 29,509 3,611 58 3,669 2

TOTAL 15,657 100,235,929 8,817 29,509 0 0 11,139,310 149,537 11,288,847 3

Commercial & Industrial

--- Small Power CP-1 N Y 50 22,303,238 64,735 1,873,186 33,684 1,906,870 4

--- Small Power CP-1 TOD Y Y 0 5

--- Large Power CP-2 Y Y 37 44,812,703 20,966,533 23,846,170 112,815 142,124 3,495,423 69,017 3,564,440 6

--- Industrial Power CP-3 Y Y 39 260,835,600 121,574,405 139,261,195 599,969 709,786 18,077,020 402,578 18,479,598 7

--- Industrial Power CP-4 Y Y 1 35,742,800 14,707,835 21,034,965 63,019 67,846 2,240,907 55,789 2,296,696 8

--- General Service GS-1 N N 1,765 59,274,696 6,076,391 92,348 6,168,739 9

--- General Service GS-2 Y N 3 276,477 92,502 183,975 26,323 432 26,755 10

TOTAL 1,895 423,245,514 157,341,275 184,326,305 840,538 919,756 31,789,250 653,848 32,443,098 11

Lighting Service

--- Street Lighting MS-1 N N 1 4,243,575 758,080 6,178 764,258 12

--- Area/Yard Lighting MS-2 N N 370 1,400,996 169,184 2,027 171,211 13

TOTAL 371 5,644,571 0 0 0 0 927,264 8,205 935,469 14

Sales for Resale

--- MISO RESALE-1 N N 1 67,000 10,963 10,963 15

--- Great Lakes Utilities RESALE-2 N N 1 117,702,000 21,552,783 21,552,783 16

TOTAL 2 117,769,000 0 0 0 0 21,563,746 0 21,563,746 17

GRAND TOTAL 17,925 646,895,014 157,350,092 184,355,814 840,538 919,756 65,419,570 811,590 66,231,160 18

Does the utility serve any dairy farms? NO


Sales of Electricity by Rate Schedule


• Column (i) is the sum of the 12 monthly billed peak demands for all of the customers in each class.• Column (j) is the sum of the 12 monthly customer (or Distribution) demands for all of the customers in each class.

Lighting Service - Additional Detail

Lighting Service Description No. of Light

MS-1 High Pressure Sodium - 70 W 270 1








MS-2 Metal Halide - 400 W 83 9

MS-2 Metal Halide - 1000 W 68 10


Sales of Electricity by Rate Schedule


• Column (i) is the sum of the 12 monthly billed peak demands for all of the customers in each class.• Column (j) is the sum of the 12 monthly customer (or Distribution) demands for all of the customers in each class.

Description(a)

Amount(b)

Forfeited Discounts (450) 1

--- Customer late payment charges 58,732 2

Total Forfeited Discounts (450) 58,732 3

Miscellaneous Service Revenues (451) 4

--- IT Revenue 327,444 5

--- Other Customer Revenues 32,205 6

Total Miscellaneous Service Revenues (451) 359,649 7

Sales of Water and Water Power (453) 8

--- None 9

Total Sales of Water and Water Power (453) 0 10

Rent from Electric Property (454) 11

--- Pole Contact Fees 197,387 12

Total Rent from Electric Property (454) 197,387 13

Interdepartmental Rents (455) 14

--- None 15

Total Interdepartmental Rents (455) 0 16

Other Electric Revenues (456) 17

--- Steam Fund-Steam & Hot Water Sales Less District Heating Cost 972,780 18

--- Wisconsin Sales Tax Allowance 3,943 19

Total Other Electric Revenues (456) 976,723 20


Electric Other Operating Revenues


• Report revenues relating to each account and fully describe each item using other than the account title.• Report each item (when individually or when like items are combined) greater than $10,000 (class AB), $5,000 (class C) and all

other lesser amounts grouped as Miscellaneous.

Description(a)

LaborExpense

(b)

OtherExpense

(c)

TotalThis Year

(d)Last Year

(e)

POWER PRODUCTION EXPENSES 1

STEAM POWER GENERATION EXPENSES 2

--- Operation Supervision and Engineering (500) 192,584 47,872 240,456 142,350 * 3

--- Fuel (501) 5,724,657 5,724,657 6,710,949 4

--- Steam Expenses (502) 482,481 122,698 605,179 580,824 5

--- Steam from Other Sources (503) 0 0 6

--- Steam Transferred -- Credit (504) 0 0 7

--- Electric Expenses (505) 399,146 192,172 591,318 650,261 8

--- Miscellaneous Steam Power Expenses (506) 262,555 50,871 313,426 431,828 * 9

--- Rents (507) 0 0 10


--- Maintenance of Structures (511) 54,236 175,427 229,663 221,181 12

--- Maintenance of Boiler Plant (512) 332,807 1,423,050 1,755,857 1,136,298 * 13

--- Maintenance of Electric Plant (513) 77,778 77,062 154,840 101,893 * 14

--- Maintenance of Miscellaneous Steam Plant (514) 9,041 107,568 116,609 306,298 * 15

Total Steam Power Generation Expenses 1,964,055 8,013,934 9,977,989 10,439,386 16

HYDRAULIC POWER GENERATION EXPENSES 17


--- Water for Power (536) 0 0 19

--- Hydraulic Expenses (537) 0 0 20

--- Electric Expenses (538) 0 0 21

--- Miscellaneous Hydraulic Power Generation Expenses (539) 0 0 22

--- Rents (540) 0 0 23


--- Maintenance of Structures (542) 0 0 25

--- Maintenance of Reservoirs, Dams and Waterways (543) 0 0 26

--- Maintenance of Electric Plant (544) 0 0 27

--- Maintenance of Miscellaneous Hydraulic Plant (545) 0 0 28

Total Hydraulic Power Generation Expenses 0 0 0 0 29

OTHER POWER GENERATION EXPENSES 30


--- Fuel (547) 10,896 10,896 56,488 * 32

--- Generation Expenses (548) 23,982 10,858 34,840 31,727 33

--- Miscellaneous Other Power Generation Expenses (549) 651 651 1,074 34

--- Rents (550) 0 0 35



--- Maintenance of Generating and Electric Plant (553) 9,768 13,384 23,152 (12,207) 38

--- Maintenance of Miscellaneous Other Power Generating Plant (554) 0 70,381 * 39

Total Other Power Generation Expenses 33,750 35,789 69,539 147,463 40

OTHER POWER SUPPLY EXPENSES 41


Electric Operation & Maintenance Expenses




Description(a)

LaborExpense

(b)

OtherExpense

(c)

TotalThis Year

(d)Last Year

(e)

--- Purchased Power (555) 37,912,648 37,912,648 37,480,737 42

--- System Control and Load Dispatching (556) 0 0 43

--- Other Expenses (557) 145,134 (71,774) 73,360 161,321 * 44

Total Other Power Supply Expenses 145,134 37,840,874 37,986,008 37,642,058 45

Total Power Production Expenses 2,142,939 45,890,597 48,033,536 48,228,907 46

TRANSMISSION EXPENSES 47


--- Load Dispatching (561) 0 0 49

--- Station Expenses (562) 0 0 50

--- Overhead Line Expenses (563) 0 0 51

--- Underground Line Expenses (564) 0 0 52

--- Miscellaneous Transmission Expenses (566) 0 0 53

--- Rents (567) 0 0 54



--- Maintenance of Station Equipment (570) 0 0 57

--- Maintenance of Overhead Lines (571) 0 0 58

--- Maintenance of Underground Lines (572) 0 0 59

--- Maintenance of Miscellaneous Transmission Plant (573) 0 0 60

Total Transmission Expenses 0 0 0 0 61

DISTRIBUTION EXPENSES 62

--- Operation Supervision and Engineering (580) 62,214 31,483 93,697 108,574 63

--- Load Dispatching (581) 0 0 64

--- Station Expenses (582) 8,274 101,924 110,198 45,869 * 65

--- Overhead Line Expenses (583) 30,416 28,332 58,748 107,064 * 66

--- Underground Line Expenses (584) 5,610 28,497 34,107 51,916 * 67

--- Street Lighting and Signal System Expenses (585) 6,915 21,688 28,603 25,581 68

--- Meter Expenses (586) 53,301 69,920 123,221 64,631 * 69

--- Customer Installations Expenses (587) 0 0 70

--- Miscellaneous Distribution Expenses (588) 282,805 (141) 282,664 446,190 * 71

--- Rents (589) 0 0 72


--- Maintenance of Structures (591) 2,777 44,617 47,394 141,042 * 74

--- Maintenance of Station Equipment (592) 21,939 53,514 75,453 16,457 * 75

--- Maintenance of Overhead Lines (593) 54,470 85,606 140,076 125,526 76

--- Maintenance of Underground Lines (594) 11,461 12,864 24,325 19,541 77

--- Maintenance of Line Transformers (595) 4,224 15,645 19,869 31,835 * 78

--- Maintenance of Street Lighting and Signal Systems (596) 24,285 46,577 70,862 88,317 * 79

--- Maintenance of Meters (597) 303 48 351 2,825 80

--- Maintenance of Miscellaneous Distribution Plant (598) 1,859 17,455 19,314 3,716 * 81

Total Distribution Expenses 645,314 571,451 1,216,765 1,399,991 82






Description(a)

LaborExpense

(b)

OtherExpense

(c)

TotalThis Year

(d)Last Year

(e)

CUSTOMER ACCOUNTS EXPENSES 83

--- Supervision (901) 38,899 6,685 45,584 42,345 84

--- Meter Reading Expenses (902) 75,077 31,406 106,483 84,498 * 85

--- Customer Records and Collection Expenses (903) 181,581 185,890 367,471 330,844 86

--- Uncollectible Accounts (904) (13,523) (13,523) 88,170 * 87

--- Miscellaneous Customer Accounts Expenses (905) 19,189 13,305 32,494 43,222 * 88

Total Customer Accounts Expenses 314,746 223,763 538,509 589,079 89

CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 90

--- Customer Service and Informational Expenses (906) 19,359 13,741 33,100 48,824 * 91

Total Customer Service and Informational Expenses 19,359 13,741 33,100 48,824 92

SALES EXPENSES 93

--- Supervision (911) 0 0 94

--- Demonstrating and Selling Expenses (912) 0 0 95

--- Advertising Expenses (913) 0 0 96

--- Miscellaneous Sales Expenses (916) 0 0 97

Total Sales Expenses 0 0 0 0 98

ADMINISTRATIVE AND GENERAL EXPENSES 99

--- Administrative and General Salaries (920) 656,965 111,104 768,069 804,609 100

--- Office Supplies and Expenses (921) 317,949 317,949 392,811 * 101

--- Administrative Expenses Transferred -- Credit (922) 234,307 234,307 220,911 102

--- Outside Services Employed (923) 235,721 235,721 504,550 * 103

--- Property Insurance (924) 317,575 317,575 292,354 104

--- Injuries and Damages (925) 30,531 381,618 412,149 225,837 * 105

--- Employee Pensions and Benefits (926) 917,154 917,154 381,473 * 106

--- Regulatory Commission Expenses (928) 1,151 575 1,726 10,939 107

--- Duplicate Charges -- Credit (929) 0 0 108

--- Miscellaneous General Expenses (930) 3,761 227,385 231,146 116,158 * 109

--- Rents (931) 0 0 110

--- Maintenance of General Plant (932) 6,963 74,430 81,393 129,590 * 111

Total Administrative and General Expenses 699,371 2,349,204 3,048,575 2,637,410 112

TOTAL OPERATION AND MAINTENANCE EXPENSES 3,821,729 49,048,756 52,870,485 52,904,211 113






Electric Operation & Maintenance Expenses (Page E-04)

Explain all negative This Year amounts.

Acct. 557 MISO services billed to GLU.Acct. 588 Clear out vehicle and overhead expenses remaining in account 184. Acct. 904 Recovery of previously written off accounts via SDC & TRIP.

Explain all This Year amounts that are more than 15% and $10,000 higher or lower than the Last Year amount.

Acct. 500 Cross training of new power plant production manager with retiring manager. Also, one additional engineer hired.Acct. 506 In 2014 more power production staff was hired and trained due to upcoming retirements.Acct. 510 Cross training of new power plant production manager with retiring manager. Also, one additional engineer hired.Acct. 512 Higher boiler maintenance in 2015: B8 $827,339; B9 $505,709. EPA expenses $119,762.Acct. 513 Higher turbine maintenance in 2015.Acct. 514 Higher steam maintenance expenses in 2014 due to coal unloading equipment maintenance, $50,311; B8 belt, $35,666; Bailey System maintenance, $35,645 and other expenses.Acct. 547 Lower generation. 2015: Diesel 2, 8 mWh; Combustion Turbine, 94 mWh; 2014: Diesel 2, 33 mWh; CT, 429 mWhAcct. 554 Higher expenses in 2014 due to Custer Street Combustion Turbine and oil tank painting.Acct. 557 Less power supply analyst and supervisor labor and less overhead expenses. Also more expenses were billed to GLU in 2015.Acct. 582 Two years of ATC common facility costs for Rapids substation were paid in 2015.Acct. 583 Less overhead line work done in 2015.Acct. 584 Less underground line work done in 2015.Acct. 586 AMI Study, $63,910.Acct. 588 Two journeymen replaced with apprentices as well as more capital projects in 2015.Acct. 590 Two journeymen replaced with apprentices as well as more capital projects in 2015.Acct. 591 2014 included tree trimming, $88,168. Now in Acct. 593. Acct. 592 Custer Substation overhaul, $30,644.Acct. 595 Less line transformer maintenance in 2015.Acct. 596 Less street light maintenance in 2015.Acct. 598 More supplies purchased in 2015 for distribution facilities.Acct. 902 HIgher distribution of labor costs in 2015.Acct. 904 Recovery of previously written off accounts via SDC & TRIP.Acct. 905 Lower distribution of labor costs in 2015.Acct. 906 Temporary vacancy in Conservation & Energy Efficiency position.Acct. 921 Higher expense in 2014 due to 100 year anniversary.Acct. 923 Higher expense in 2014 due to expensing remaining costs related to investment in GLU hydro electric project in 2014, $300,000. Project was terminated.Acct. 925 More safety supplies & training in 2015 including $96,068 maintenance support service at Power Plant.Acct. 926 Higher medical insurance and pension costs in 2015. Also, a change in overhead allocation processes with implementation of a new financial accounting system resulted in less fringe OH allocated to IT work projects, fuel handling and vehicle maintenance. In 2014 MPU also received refund of stop loss claims previously refunded to City.Acct. 930 One time contribution to City $140,987.Acct. 932 Higher administrative building maintenance expenses in 2014.






Description of Tax(a)

This Year(b)

Last Year(c)

--- Property Tax Equivalent 3,010,012 2,893,506 1

--- Social Security 294,118 249,311 2

--- Wisconsin Gross Receipts Tax 0 3

--- PSC Remainder Assessment 59,269 65,165 4

Total Tax Expense 3,363,399 3,207,982 5


Taxes (Acct. 408 - Electric)



Taxes (Acct. 408 - Electric) (Page E-05)

Explain zero value(s) for PSC Remainder Assessment and/or Social Security.

Gross receipts tax was $1,616.92. We have a credit balance so no payments were made.


Taxes (Acct. 408 - Electric)



COUNTY: MANITOWOC (2)

SUMMARY OF TAX RATES PROPERTY TAX EQUIVALENT CALCULATION

1. State Tax Rate mills 0.161910 12. Local Tax Rate mills 8.010300

2. County Tax Rate mills 5.355730 13. Combined School Tax Rate mills 9.267810

3. Local Tax Rate mills 8.010300 14. Other Tax Rate - Local mills 0.000000

4. School Tax Rate mills 8.503230 15. Total Local & School Tax Rate mills 17.278110

5. Vocational School Tax Rate mills 0.764580 16. Total Tax Rate mills 22.795750

6. Other Tax Rate - Local mills 0.000000 17. Ratio of Local and School Tax to Total dec. 0.757953

7. Other Tax Rate - Non-Local mills 0.000000 18. Total Tax Net of State Credit mills 21.456050

8. Total Tax Rate mills 22.795750 19. Net Local and School Tax Rate mills 16.262680

9. Less: State Credit mills 1.339700 20. Utility Plant, Jan 1 $ 174,562,011

11. Net Tax Rate mills 21.456050 21. Materials & Supplies $ 2,238,493

22. Subtotal $ 176,800,504

23. Less: Plant Outside Limits $ 140,725


25. Assessment Ratio dec. 1.048202


27. Net Local and School Tax Rate mills 16.262680


PROPERTY TAX EQUIVALENT - TOTAL

PROPERTY TAX EQUIVALENT CALCULATION

1. Utility Plant, Jan 1 $ 174,562,011

2. Materials & Supplies $ 2,238,493

3. Subtotal $ 176,800,504

4. Less: Plant Outside Limits $ 140,725




8. Tax Equivalent per 1994 PSC Report $ 1,456,295

9. Amount of Lower Tax Equiv. as Authorized by Municipality for Current Year (see notes) $ 3,010,012

10. Tax Equivalent for Current Year (see notes) $ 3,010,012


Electric Property Tax Equivalent - Detail


• Tax rates are those issued in November (usually) of the year being reported and are available from the municipal treasurer. Report the tax rates in mills to six (6) decimal places.

• The assessment ratio is available from the municipal treasurer. Report the ratio as a decimal to six (6) places. • The utility plant balance first of year should include the gross book values of plant in service (total of utility financed and contributed




Electric Property Tax Equivalent - Total (Page E-06)

Lower Tax Equivalent authorized by municipality is greater than or equal to zero, please explain.

The City of Manitowoc, as part of the agreement dated 7-20-04 with CBCWA, has authorized a reduced amount for the associated electric utility infrastructure.


Electric Property Tax Equivalent - Detail


• Tax rates are those issued in November (usually) of the year being reported and are available from the municipal treasurer. Report the tax rates in mills to six (6) decimal places.

• The assessment ratio is available from the municipal treasurer. Report the ratio as a decimal to six (6) places. • The utility plant balance first of year should include the gross book values of plant in service (total of utility financed and contributed




Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

INTANGIBLE PLANT 1





STEAM PRODUCTION PLANT 6

--- Land and Land Rights (310) 705,260 636,996 1,342,256 * 7

--- Structures and Improvements (311) 11,869,335 33,539 26,210 11,876,664 8

--- Boiler Plant Equipment (312) 85,757,042 138,464 14,940 19,806 85,900,372 * 9

--- Engines and Engine Driven Generators (313) 0 0 10

--- Turbogenerator Units (314) 13,986,360 13,986,360 11

--- Accessory Electric Equipment (315) 9,774,617 7,546 670 9,781,493 12

--- Miscellaneous Power Plant Equipment (316) 295,921 295,921 13

Total Steam Production Plant 122,388,535 816,545 41,820 19,806 123,183,066 14

HYDRAULIC PRODUCTION PLANT 15



--- Reservoirs, Dams and Waterways (332) 0 0 18

--- Water Wheels, Turbines and Generators (333) 0 0 19

--- Accessory Electric Equipment (334) 0 0 20

--- Miscellaneous Power Plant Equipment (335) 0 0 21

--- Roads, Railroads and Bridges (336) 0 0 22

Total Hydraulic Production Plant 0 0 0 0 0 23

OTHER PRODUCTION PLANT 24



--- Fuel Holders, Producers and Accessories (342) 1,156,774 1,156,774 27

--- Prime Movers (343) 7,089,078 7,089,078 28

--- Generators (344) 995,891 995,891 29

--- Accessory Electric Equipment (345) 846,244 846,244 30


Total Other Production Plant 10,749,634 0 0 0 10,749,634 32

TRANSMISSION PLANT 33



--- Station Equipment (353) 0 0 36

--- Towers and Fixtures (354) 0 0 37


Electric Utility Plant in Service - Plant Financed by Utility or Municipality



• Explain fully as a footnote the nature of all entries reported in Column (e), Adjustments.• Explain as a footnote the dollar additions and retirements reported in Columns (c) and (d) for each account over $100,000(class AB),

$50,000 (class C). If applicable, provide construction authorization.• Use only the account titles listed. If the utility has subaccounts other than accounts 391.1 and 397.1, combine them into one total and


Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

--- Poles and Fixtures (355) 0 0 38

--- Overhead Conductors and Devices (356) 0 0 39

--- Underground Conduit (357) 0 0 40

--- Underground Conductors and Devices (358) 0 0 41

--- Roads and Trails (359) 0 0 42

Total Transmission Plant 0 0 0 0 0 43

DISTRIBUTION PLANT 44


--- Structures and Improvements (361) 2,066,005 2,066,005 46

--- Station Equipment (362) 5,104,299 49,686 172,104 4,981,881 * 47

--- Storage Battery Equipment (363) 30,978 30,978 48

--- Poles, Towers and Fixtures (364) 1,937,772 109,357 15,296 2,031,833 * 49

--- Overhead Conductors and Devices (365) 3,849,503 39,142 29,965 3,858,680 50

--- Underground Conduit (366) 1,485,311 83,386 8,743 1,229 1,561,183 * 51

--- Underground Conductors and Devices (367) 3,198,312 72,740 23,436 3,247,616 52

--- Line Transformers (368) 5,475,968 46,943 24,662 5,498,249 53

--- Services (369) 1,754,734 19,280 5,889 1,768,125 54

--- Meters (370) 1,530,657 145,848 70,317 (59) 1,606,129 * 55

--- Installations on Customers' Premises (371) 318,667 5,751 7,546 316,872 56

--- Leased Property on Customers' Premises (372) 0 0 57

--- Street Lighting and Signal Systems (373) 2,006,317 14,030 15,983 (138) 2,004,226 * 58

Total Distribution Plant 28,893,255 586,163 373,941 1,032 29,106,509 59

GENERAL PLANT 60


--- Structures and Improvements (390) 972,596 815,413 144,196 1,643,813 * 62

--- Office Furniture and Equipment (391) 565,899 32,573 67,375 (11,482) 519,615 * 63

--- Computer Equipment (391.1) 1,004,192 151,408 (160) 852,624 * 64

--- Transportation Equipment (392) 1,316,166 11,653 29,933 20,955 1,318,841 * 65

--- Stores Equipment (393) 64,172 64,172 66

--- Tools, Shop and Garage Equipment (394) 457,531 20,412 918 11,482 488,507 * 67

--- Laboratory Equipment (395) 54,735 2,272 57,007 68

--- Power Operated Equipment (396) 433,982 433,982 69

--- Communication Equipment (397) 163,223 2,636 160,587 70

--- SCADA Equipment (397.1) 156,515 156,515 71


--- Other Tangible Property (399) 545,500 545,500 73

Total General Plant 5,950,922 882,323 396,466 20,795 6,457,574 74

Total utility plant in service directly assignable 167,982,346 2,285,031 812,227 41,633 169,496,783 75








Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

--- Common Utility Plant Allocated to Electric Department 0 0 76

TOTAL UTILITY PLANT IN SERVICE 167,982,346 2,285,031 812,227 41,633 169,496,783 77








Electric Utility Plant in Service - Plant Financed by Utility or Municipality (Page E-07)

Additions for one or more accounts exceed $100,000, please explain.

Acct. 310 Addition of $636,996 for the C Reiss Coal Dock.Acct. 312 Additions of $138,464 for Opacity Monitors for B8 and B9.Acct. 364 Additions of $109,357 for various job orders throughout the city.Acct. 370 Additions of $129,340 for electric meters, $3,596 for CT's, and $12,912 meter inventory additions for various job orders throughout the city.Acct. 390 Additions of $719,370 for the Main Office HVAC and Roof Replacement and $96,043 for Engineering Office Remodel.


Acct. 312 Adjustment between electric and steam for $2,800 to contract for B10 Package Boiler closed in prior year, Adjustment between electric and steam for $1,481 for a prior over-retirement, and $19,805 for electric plant account adjustments.Acct. 366 Prior to 2015 MPU recorded contributed plant at year end based on billings. Adjustment of $1,229 is for 2014 amount transferred out when billed. In 2015 when work order was closed, based on actual costs and accounting, this amount was transferred back to 366. Acct. 370 Meters - ($59) for Inventory Adjustment.Acct. 373 As noted above, adjustment for contributed assets ($138).Acct. 391 Welding unit and drawbar transferred to 394 - ($11,482).Acct. 391.1 Variance between Plant Account detail and GL balance - ($160).Acct. 392 Transferred Truck #13 from Water to Electric - $20,955.Acct. 394 Welding unit and drawbar posted to 391 in error in March 2014 - $11,482.

General Footnote

On 6/11/2015 MPU received PSC approval to defer $261,002 net overdepreciation of fixed assets until the next rate case, at which time the funds will be returned to ratepayers. The adjustment in Acct. 312 and many of those in the Reserve accounts relate to this adjustment.

Retirements for one or more accounts exceed $100,000, please explain.

Acct. 362 Retired $800 for 10KVA Control Transformer - Sub C, $156,628 for 69KV Capacitor Bank - Revere Sub, $3,552 for Motorola Super Unit Fire Extinguisher, $1,150 for Window Air Conditioner, and $9,975 for Circuit Relays.Acct. 390 Retired $79,868 for Main Office HVAC/Roof, $36,456 HVAC System, $5,861 for Air Conditioner Cooling Tower, $4,005 for Air Conditioner, $9,302 for 50 Ton Compressor for Chiller, $1,987 for Heat System Plumbing & Control Circuits, $515 for Draperies, and $6,202 for Carpeting.Acct. 391.1 Retired $151,408 for various Computers, Monitors, Software, Servers and Storage Devices.








Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)

INTANGIBLE PLANT 1








--- Boiler Plant Equipment (312) 0 0 9


--- Turbogenerator Units (314) 0 0 11



Total Steam Production Plant 0 0 0 0 0 14









Total Hydraulic Production Plant 0 0 0 0 0 23




--- Fuel Holders, Producers and Accessories (342) 0 0 27

--- Prime Movers (343) 0 0 28

--- Generators (344) 0 0 29



Total Other Production Plant 0 0 0 0 0 32







Electric Utility Plant in Service - Plant Financed by Contributions






Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)






Total Transmission Plant 0 0 0 0 0 43





--- Storage Battery Equipment (363) 0 0 48

--- Poles, Towers and Fixtures (364) 1,852,913 15,698 (2,337) 1,866,274 * 49

--- Overhead Conductors and Devices (365) 1,302,176 5,166 799 1,308,141 * 50

--- Underground Conduit (366) 632,828 33,137 (4,435) 661,530 * 51

--- Underground Conductors and Devices (367) 832,539 33,606 6,397 872,542 * 52

--- Line Transformers (368) 130,107 130,107 53

--- Services (369) 170,005 3,528 (1,653) 171,880 * 54

--- Meters (370) 8,349 8,349 55

--- Installations on Customers' Premises (371) 7,983 390 8,373 56


--- Street Lighting and Signal Systems (373) 642,036 7,784 649,820 58

Total Distribution Plant 5,578,936 99,309 0 (1,229) 5,677,016 59

GENERAL PLANT 60













--- Other Tangible Property (399) 0 0 73

Total General Plant 0 0 0 0 0 74

Total utility plant in service directly assignable 5,578,936 99,309 0 (1,229) 5,677,016 75








Accounts(a)


(b)


(c)


(d)


(e)

BalanceEnd of Year

(f)


TOTAL UTILITY PLANT IN SERVICE 5,578,936 99,309 0 (1,229) 5,677,016 77








Electric Utility Plant in Service - Plant Financed by Contributions (Page E-08)

Adjustmentsfor one or more accounts are nonzero, please explain.

Acct. 364 Adjustment for contributed assets ($2,337).Acct. 365 Adjustment for contributed assets $799.Acct. 366 Adjustment for contributed assets ($4,435).Acct. 367 Adjustment for contributed assets $6,397.Acct. 369 Adjustment for contributed assets ($1,653).

General Footnote

Prior to 2015, MPU recorded contributed plant at year end based on billings. After implementation of the new financial software, contributed plant is booked at cost as plant is capitalized. Due to timing differences between when billings were sent and plant is capitalized, and differences between costs and billings, we have adjustments to the financed and contributed plant and reserve accounts.










(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)


--- Structures and Improvements (311) 2,820,246 2.10% 243,563 26,210 2 1,271,043 4,308,644 * 2

--- Boiler Plant Equipment (312) 35,493,324 3.30% 2,834,267 14,940 6,889 335,847 38,655,387 3


--- Turbogenerator Units (314) 7,373,017 3.00% 361,185 (1,201,527) 6,532,675 * 5

--- Accessory Electric Equipment (315) 3,539,804 3.60% 319,604 670 (195,093) 3,663,645 * 6

--- Miscellaneous Power Plant Equipment (316) 219,566 3.10% 7,566 (21,788) 205,344 * 7

Total Steam Production Plant 49,445,957 3,766,185 41,820 0 6,891 188,482 53,365,695 8








Total Hydraulic Production Plant 0 0 0 0 0 0 0 16



--- Fuel Holders, Producers and Accessories (342) 519,054 3.60% 33,665 552,719 19

--- Prime Movers (343) 4,823,805 3.60% 174,530 (5,312) 4,993,023 * 20

--- Generators (344) 694,831 3.60% 24,082 718,913 21

--- Accessory Electric Equipment (345) 522,199 3.60% 24,617 546,816 22


Total Other Production Plant 6,849,757 264,172 0 0 0 (5,312) 7,108,617 24





Electric Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality





(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)







Total Transmission Plant 0 0 0 0 0 0 0 34



--- Station Equipment (362) 3,578,048 4.20% 161,686 172,104 (315,057) 3,252,573 * 37

--- Storage Battery Equipment (363) 22,143 5.00% 1,549 23,692 38

--- Poles, Towers and Fixtures (364) 990,038 3.70% 79,375 15,296 16,544 1,941 13,644 1,053,158 * 39

--- Overhead Conductors and Devices (365) 1,591,533 3.60% 180,339 29,965 12,864 3,530 (16,564) 1,716,009 * 40

--- Underground Conduit (366) 318,725 2.00% 41,654 8,743 4,084 570 348,122 * 41

--- Underground Conductors and Devices (367) 1,215,237 3.00% 126,984 23,436 17,087 115 (2,954) 1,298,859 * 42

--- Line Transformers (368) 2,911,381 3.00% 152,866 24,662 4,673 3,044,258 43

--- Services (369) 1,483,730 4.60% 31,263 5,889 2,187 (17,991) 1,488,926 * 44

--- Meters (370) 911,202 3.60% 40,537 70,317 252 222 (1,098) 880,294 * 45

--- Installations on Customers' Premises (371) 315,363 3.90% 1,402 7,546 1,126 308,093 46


--- Street Lighting and Signal Systems (373) 1,297,540 3.90% 72,742 15,983 2,686 3,210 (92,903) 1,261,920 * 48

Total Distribution Plant 15,086,346 952,377 373,941 56,830 13,691 (432,353) 15,189,290 49

GENERAL PLANT 50

--- Structures and Improvements (390) 758,664 2.50% 67,537 144,196 9,266 (5,563) 667,176 * 51

--- Office Furniture and Equipment (391) 425,822 6.70% 49,453 67,375 (5,954) 401,946 * 52

--- Computer Equipment (391.1) 786,922 33.00% 193,619 151,408 829,133 53

--- Transportation Equipment (392) 851,864 15.00% 111,740 29,933 (476) 933,195 * 54







(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)

--- Stores Equipment (393) 47,445 6.70% 3,105 50,550 55

--- Tools, Shop and Garage Equipment (394) 307,685 6.70% 28,590 918 385 335,742 * 56

--- Laboratory Equipment (395) 21,257 6.70% 3,743 25,000 57

--- Power Operated Equipment (396) 403,358 10.00% 17,220 (250) 420,328 * 58

--- Communication Equipment (397) 115,189 20.00% 12,502 2,636 125,055 59

--- SCADA Equipment (397.1) 134,901 10.00% 3,111 199 138,211 * 60


--- Other Tangible Property (399) 256,492 3.30% 17,961 41 274,494 * 62

Total General Plant 4,109,599 508,581 396,466 9,266 0 (11,618) 4,200,830 63

Total accum. prov. directly assignable 75,491,659 5,491,315 812,227 66,096 20,582 (260,801) 79,864,432 64


TOTAL ACCUM, PROV, FOR DEPRECIATION 75,491,659 5,491,315 812,227 66,096 20,582 (260,801) 79,864,432 66





Electric Accumulated Provision for Depreciation - Plant Financed by Utility or Municipality (Page E-09)


Acct. 311 Deferral Adjustment for ($1,272,854), Adjustment for $2 Salvage, Reserve Account Adjustments $900, Retirement Adjustment $908. Acct. 312 Deferral Adjustment for ($346,654), Reserve Account Adjustments ($10,807).Acct. 314 Deferral Adjustment for $1,200,177, Reserve Account Adjustments $1,350.Acct. 315 Deferral Adjustment for $193,851, Reserve Account Adjustments $1,242.Acct. 316 Deferral Adjustment for $21,760, Reserve Account Adjustments $27.Acct. 343 Deferral Adjustment for $5,312.Acct. 362 Deferral Adjustment for $315,057.Acct. 364 Deferral Adjustment for $161, Plant Account Adjustments ($15,082), Return-to-Stock Inventory Adjustment $1,277.Acct. 365 Plant Account Adjustments $15,455, Return-to-Stock Inventory Adjustment $1,109.Acct. 366 Deferral Adjustment for $73, Return-to-Stock Inventory Adjustment $63, Adjustment for contributed assets ($707).Acct. 367 Deferral Adjustment for $450, Return-to-Stock Inventory Adjustment $2,503.Acct. 369 Deferral Adjustment for $17,991.Acct. 370 Return-to-Stock Inventory Adjustment $1,098.Acct. 373 Deferral Adjustment for $92,864, Return-to-stock Inventory Adjustment $54, Adjustment for contributed assets ($15), Plant Account Adjustments $1.Acct. 390 Deferral Adjustment for $5,563.Acct. 391 Deferral Adjustment for $5,954.Acct. 392 Deferral Adjustment for $21,431, Transferred Truck #13 from Water to Electric - ($20,955).Acct. 394 Deferral Adjustment for ($385)Acct. 396 Deferral Adjustment for $250.Acct. 397.1 Reserve Account Adjustments ($199)Acct. 399 Reserve Account Adjustments ($41)

General Footnote

On 6/11/2015 MPU received PSC approval to defer $261,002 net overdepreciation of fixed assets until the next rate case, at which time the funds will be returned to ratepayers. The adjustment in Acct. 312 and many of those in the Reserve accounts relate to this adjustment. MPU changed its process for recording contributed plant. Prior to 2015 it was booked at year end at the value of what was invoiced. Since implementation of new financial software, it is recorded as customer orders and work orders are closed at cost. At implementation, there were some projects capitalized and not billed and vice-versa resulting in the above adjustments to accounts 364, 365, 366, and 373.There are also reserve account adjustments for salvage and removal costs incurred in the legacy finance system prior to conversion.







(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)



--- Boiler Plant Equipment (312) 0 0 3


--- Turbogenerator Units (314) 0 0 5



Total Steam Production Plant 0 0 0 0 0 0 0 8








Total Hydraulic Production Plant 0 0 0 0 0 0 0 16



--- Fuel Holders, Producers and Accessories (342) 0 0 19

--- Prime Movers (343) 0 0 20

--- Generators (344) 0 0 21



Total Other Production Plant 0 0 0 0 0 0 0 24





Electric Accumulated Provision for Depreciation - Plant Financed by Contributions





(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)







Total Transmission Plant 0 0 0 0 0 0 0 34




--- Storage Battery Equipment (363) 0 0 38

--- Poles, Towers and Fixtures (364) 1,241,697 3.70% 68,834 1,667 1,312,198 * 39

--- Overhead Conductors and Devices (365) 865,619 3.60% 46,976 222 912,817 * 40

--- Underground Conduit (366) 79,530 2.00% 12,975 519 93,024 * 41

--- Underground Conductors and Devices (367) 201,571 3.00% 25,513 1,230 228,314 * 42

--- Line Transformers (368) 28,652 3.00% 3,903 32,555 43

--- Services (369) 52,012 4.60% 7,889 111 60,012 * 44

--- Meters (370) 1,863 3.60% 301 2,164 45

--- Installations on Customers' Premises (371) 376 3.90% 319 695 46


--- Street Lighting and Signal Systems (373) 215,917 3.90% 25,191 241,108 48

Total Distribution Plant 2,687,237 191,901 0 0 0 3,749 2,882,887 49

GENERAL PLANT 50











(b)

Rate %Used

(c)

AccrualsDuring Year

(d)


(e)

Cost ofRemoval

(f)Salvage

(g)


(h)

BalanceEnd of Year

(i)








--- Other Tangible Property (399) 0 0 62

Total General Plant 0 0 0 0 0 0 0 63

Total accum. prov. directly assignable 2,687,237 191,901 0 0 0 3,749 2,882,887 64


TOTAL ACCUM, PROV, FOR DEPRECIATION 2,687,237 191,901 0 0 0 3,749 2,882,887 66





Electric Accumulated Provision for Depreciation - Plant Financed by Contributions (Page E-10)


Acct. 364 Adjustment for contributed assets ($1,667).Acct. 365 Adjustment for contributed assets ($222).Acct. 366 Adjustment for contributed assets ($519).Acct. 367 Adjustment for contributed assets ($1,230).Acct. 369 Adjustment for contributed assets ($111).

General Footnote

MPU changed its process for recording contributed plant. Prior to 2015 it was booked at year end at the value of what was invoiced. Since implementation of new financial software, it is recorded as customer orders and work orders are closed at cost. At implementation, there were some projects capitalized and not billed and vice-versa resulting in the above adjustments.





Miles of Line Owned

Classification(a)

First of Year(b)


(c)


(d)

AdjustmentsDuring Year

(e)

TotalEnd of Year

(f)

Primary Distribution System Voltage(s) – Urban 1

--- Pole Lines 2

----- 2.4/4.16 kV (4kV) 0 0 3

----- 7.2/12.5 kV (12kV) 0 0 4

----- 14.4/24.9 kV (25kV) 0 0 5

----- 19.9/34.5 kV (34.5kV) 0 6

----- All Secondary 0 7

----- Overhead Primary 7.62/13.2 159 2 161 8

----- Overhead Secondary 224 2 226 9

--- Underground Lines 10

----- 2.4/4.16 kV (4kV) 0 0 11

----- 7.2/12.5 kV (12kV) 0 0 12

----- 14.4/24.9 kV (25kV) 0 0 13

----- 19.9/34.5 kV (34.5kV) 0 14


----- Underground Primary 7.62/13.2 71 2 73 16

----- Underground Secondary 59 1 60 17

Primary Distribution System Voltage(s) – Rural 18

--- Pole Lines 19

----- 2.4/4.16 kV (4kV) 0 0 20

----- 7.2/12.5 kV (12kV) 0 0 21

----- 14.4/24.9 kV (25kV) 0 0 22

----- 19.9/34.5 kV (34.5kV) 0 23



----- 2.4/4.16 kV (4kV) 0 0 26

----- 7.2/12.5 kV (12kV) 0 0 27

----- 14.4/24.9 kV (25kV) 0 0 28

----- 19.9/34.5 kV (34.5kV) 0 29


Transmission System 31

--- Pole Lines 32

----- 34.5 kV 0 0 33

----- 69 kV 0 0 34

----- 115 kV 0 0 35

----- 138 kV 0 0 36


----- 34.5 kV 0 0 38

----- 69 kV 0 0 39

----- 115 kV 0 0 40


Transmission and Distribution Lines


Enter the miles of distribution and transmission lines in your system. Enter the lines as either distribution or transmission in the same manner in which they are booked for accounting purposes.

----- 138 kV 0 0 41


Transmission and Distribution Lines


Enter the miles of distribution and transmission lines in your system. Enter the lines as either distribution or transmission in the same manner in which they are booked for accounting purposes.

SYSTEM: MANITOWOC

Type of Reading: 15 minutes integrated

Supplier: Great Lakes Utilities (GLU)

Type of Reading: 15 minutes integrated

Supplier: Midcontinent Independent System Operator (MISO)

Monthly Peak Usage Monthly

Month(a)

kW(b)

Day of Week(c)

Date(d)

Time Ending

(HH:MM)(e)

Energy Usage(kWh)

(f)

January 89,840 Thursday 01/08/2015 11:00 47,359,800 1

February 89,840 Monday 02/23/2015 11:00 44,345,000 2

March 84,510 Thursday 03/26/2015 11:00 45,987,100 3

April 81,000 Tuesday 04/07/2015 14:00 42,978,900 4

May 81,560 Thursday 05/28/2015 13:00 42,865,900 5

June 87,960 Tuesday 06/23/2015 13:00 45,303,200 6

July 104,600 Wednesday 07/29/2015 17:00 50,958,900 7

August 105,130 Friday 08/14/2015 13:00 50,882,000 8

September 104,540 Wednesday 09/02/2015 16:00 47,338,300 9

October 82,690 Monday 10/05/2015 12:00 45,003,100 10

November 86,950 Monday 11/30/2015 17:00 42,590,100 11

December 85,720 Tuesday 12/01/2015 17:00 43,587,700 12

Total 1,084,340 549,200,000 13


Monthly Peak Demand and Energy Usage


• Report hereunder the information called for pertaining to simultaneous peak demand established monthly and monthly energy usage col. (f) kilowatt-hours. • Monthly peak col. (b) (reported as actual number) should be respondent's maximum kw. load as measured by the sum of its coincidental net generation and purchases plus or minus net

interchange, minus temporary deliveries (not interchange) of emergency power to another system.• Monthly energy usage should be the sum of the respondent's net generation for load and purchases plus or minus net interchange and plus or minus net transmission or wheeling. Total for

the year should agree with Total Source of Energy on the Electric Energy Account Schedule. • If the utility has two or more power systems not physically connected, the information called for below should be furnished for each system. • Time reported in column (e) should be in military time (e.g., 6:00 pm would be reported as 18:00).• If the utility has class coincident peak demand report class demand at the time of the utility's peak and total monthly class energy.

Monthly Peak Usage By Rate Schedule

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Residential Sales 1

--- RG-1 kW at Peak 2

--- RG-1 Monthly Usage kWh 9996465 8548159 8726179 7281742 6804629 7445194 7762843 11127310 9212195 7426078 7389196 8477613 3

--- RG-2 kW at Peak 4

--- RG-2 Monthly Usage kWh 4879 3714 2813 2609 1722 2133 2294 3930 4042 2602 3512 4076 5

Commercial & Industrial 6

--- CP-1 kW at Peak 7

--- CP-1 Monthly Usage kWh 2010257 1847133 1918425 1612378 1662141 1772120 1789014 2251749 2029618 1859359 1747922 1803122 8

--- CP-1 TOD kW at Peak 9

--- CP-1 TOD Monthly Usage kWh

10

--- CP-2 kW at Peak 8105 8167 7419 7102 7513 7430 7464 8261 7767 7474 6606 6574 11


--- CP-3 kW at Peak 36296 36768 36794 37677 38229 39117 41003 39555 42482 36767 35369 35942 13


--- CP-4 kW at Peak 4856 4783 4938 5141 4909 4615 4460 4439 4536 4451 4192 4437 15


--- GS-1 kW at Peak 17

--- GS-1 Monthly Usage kWh 5359090 5076676 5332759 4620510 4568545 4799111 4671546 5763875 5182699 4752888 4486142 4660855 18

--- GS-2 kW at Peak 19

--- GS-2 Monthly Usage kWh 3592 43440 49440 47440 43360 43360 45845 20

Lighting Service 21

--- MS-1 kW at Peak 22

--- MS-1 Monthly Usage kWh 454665 376430 368912 313892 286682 255982 268860 303229 339656 394274 423289 457704 23







Monthly Peak Usage By Rate Schedule

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

--- MS-2 kW at Peak 24

--- MS-2 Monthly Usage kWh 145390 120663 121601 103843 95060 85325 90117 102219 114590 132354 141295 148539 25

--- SL-1 kW at Peak 26

--- SL-1 Monthly Usage kWh 27

Sales for Resale 28

--- RESALE-1 kW at Peak 29

--- RESALE-1 Monthly Usage kWh

30

--- RESALE-2 kW at Peak 31

--- RESALE-2 Monthly Usage kWh

32







Description(a)

kWh(b)

SOURCE OF ENERGY

Generation (excluding Station Use):

Steam 117,702,000

Nuclear Steam

Hydraulic

Combustion Turbine 94,000

Internal Combustion 8,000

Non-Conventional (wind, photovoltaic, etc.)

Total Generation 117,804,000

Purchases 542,951,000

Interchanges:

In (gross) 6,282,000

Out (gross) 67,000

Net 6,215,000

Transmission for/by others (wheeling):

Received

Delivered

Net 0

Total Source of Energy 666,970,000

DISPOSITION OF ENERGY

Sales to Ultimate Consumers (including interdepartmental sales) 529,126,014

Sales For Resale 117,770,000

Energy Used by the Company (excluding station use):

Electric Utility 2,858,870

Common (office, shops, garages, etc. serving 2 or more util. depts.) 806,688

Total Used by Company 3,665,558

Total Sold and Used 650,561,572

Energy Losses:

Transmission Losses (if applicable)

Distribution Losses 16,408,428

Total Energy Losses 16,408,428

Loss Percentage (% Total Energy Losses of Total Source of Energy) 2.4601%

Total Disposition of Energy 666,970,000


Electric Energy Account


Plant Name Kind of Plant Type of Construction Year Originally Constructed

Columbus Street Steam Boiler 1914

1 Year Last Unit was Installed 2006 17 Production Expenses:

2 Total Installed Cap (Max Gen Name Plate Ratings - kW) 111,000 18 Operation Supervision and Engineering 142,350

3 Net Peak Demand on Plant - kW (60 minutes) 103,000 19 Fuel 6,710,949

4 Hours Plant Produced Electricity 9,735 20 Coolants & Water (Nuclear Plants Only) 0

5 Net Continuous Plant Capability (kW) 103,000 21 Steam Expenses 580,824

6 When Not Limited by Condenser Water 103,000 22 Steam From Other Sources 0

7 When Limited by Condenser Water 103,000 23 Steam Transferred (Cr) 0

8 Average Number of Employees 28 24 Electric Expenses 650,261

9 Net generation, Exclusive of Plant Use - kWh 117,702,000 25 Misc Steam (or Nuclear) Power Expenses 431,828

10 Cost of Plant: 26 Rents 0

11 Land and Land Rights 1,342,256 27 Allowances 0

12 Structures and Improvements 11,902,874 28 Maintenance Supervision & Engineering 157,504

13 Equipment Costs 109,979,756 29 Maintenance of Structures 221,181

14 Asset Retirement Costs 0 30 Maintenance of Boiler (or reactor) Plant 1,136,298

15 Total Cost of Plant 123,224,886 31 Maintenance of Electric Plant 101,893

16 Cost per kW of Installed Capacity (line 15/2) Including 1,110 32 Maintenance of Misc Steam (or Nuclear) Plant 306,298

33 Total Production Expense 10,439,386

34 Expenses per Net kWh(line 33/9) 0.0887

Fuel Kind Coal Oil

Unit Tons Barrels

Quantity (Units) of Fuel Burned 44,148 2

Avg Heat Cont - Fuel Burned (btn/indicate if nuclear) 13,100.000 138,095.000

Avg Cost of Fuel/Unit, as Delvd f.o.b. during year 52.620 123.000

Average Cost of Fuel per Unit Burned 52.620 123.480

Average Cost of Fuel Burned per Million BTU 1.950 21.290

Average Cost of Fuel Burned per kWh Net Gen 0.040 0.069

Average BTU per kWh Net Generation 14,082.000 9,528.600


Electric Generating Plant Statistics (Large Plants)


• Report data for plant in service only.• Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal

combustion plants of 10,000 Kw or more, sand nuclear plants.• Indicate by a footnote any plant leased or operated as a joint facility.• If net peak demand for 60 minutes is not available, give data which is available, specifying period.• If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant.• If gas is used and purchased on a therm basis report the BTU content of the gas and the quantity of fuel burned converted to MCT.• Quantities of fuel burned and average cost per unit of fuel burned must be consistent with charges to expense accounts 501 and 547 as

shown on line 20• If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned.

Source: 1

Name of Vender Type of Power Purchased Point of Delivery

Great Lakes Utilities (GLU) Firm RAPIDS

Monthly Purchases --- kWh

Voltage at Which Delivered: 13.0 on-Peak off-Peak

Voltage at Point of Metering: 69.0 January 21,923,800 25,052,000

Total of 12 Monthly Maximun Demands -- kW: 1,084,340 February 21,133,300 22,870,700

Average Load Factor: 68.5479 March 22,270,100 23,649,000

Total Cost of Purchased Power: 37,880,629 April 21,596,700 21,335,200

Average cost per kWh: 0.0698 May 19,743,800 23,079,100

On-Peak Hours (if applicable): June 22,731,600 22,181,600

July 23,889,000 24,693,900

August 22,310,800 26,767,200

September 22,210,100 24,081,200

October 21,987,800 22,991,300

November 19,793,700 22,764,400

December 21,229,800 22,316,900

Total kWh 260,820,500 281,782,500


Purchased Power Statistics


• Use separate entries for each point of delivery, where a different wholesale supplier contract applies.• For purchased power suppliers with multiple delivery points, you may combine into a single delivery point.

Purchased Power Statistics (Page E-15)

General Footnote

Per the GLU Long Term Power Supply contract, the delivery point is WPS to any MPU substation. We have chosen to list Rapids on this schedule.

Purchased Power:GLU $32,334,614ATC $ 4,636,794MISO/Other $ 941,240Total $37,912,648

E-15 excludes 348,000 kWh from customer owned generation on E-16 and excludes the corresponding dollars $32,019.


Purchased Power Statistics


• Use separate entries for each point of delivery, where a different wholesale supplier contract applies.• For purchased power suppliers with multiple delivery points, you may combine into a single delivery point.

Source: 1

Customer Label Generation Type

Customer 1 Other

Installed Capacity -- kW: 291 Monthly Purchases --- kWh

Year of interconnection: 2010 on-Peak off-Peak

Voltage at Point of Metering: 480.000 January 8,000 3,000

Total of 12 Monthly Maximun Output -- kW: 231 February 16,000 6,000

Average Capacity Factor: 157.1488 March 22,000 9,000

Total Cost of Purchased Power: 24,678 April 22,000 11,000

Average cost per kWh: 0.0931 May 11,000 4,000

On-Peak Hours (if applicable): N/A June 28,000 9,000

July 28,000 12,000

August 19,000 11,000

September 15,000 6,000

October 10,000 4,000

November 5,000 3,000

December 2,000 1,000

Total kWh 186,000 79,000

Source: 2

Customer Label Generation Type

Customer 2 Other

Installed Capacity -- kW: 63 Monthly Purchases --- kWh

Year of interconnection: 2010 on-Peak off-Peak

Voltage at Point of Metering: 480.000 January 2,000 3,000

Total of 12 Monthly Maximun Output -- kW: 66 February 5,000 6,000

Average Capacity Factor: 172.2707 March 6,000 6,000

Total Cost of Purchased Power: 7,341 April 5,000 4,000

Average cost per kWh: 0.0884 May 4,000 4,000

On-Peak Hours (if applicable): N/A June 2,000 1,000

July 3,000 2,000

August 3,000 2,000

September 3,000 2,000

October 3,000 3,000

November 1,000 1,000

December 6,000 6,000

Total kWh 43,000 40,000


Customer Owned Distributed Energy Resources


• Report each customer owned distributed energy resource with an installed capacity of 20 kilowatts or greater.• Report as monthly purchases, all energy delivered to the company.• If energy purchases are not made according on-peak and off-peak periods, provide monthly purchase amounts according to the

on-peak and off-peak hours of the utility’s primary purchased power supplier, and explain in footnote.• If the utility is unable to separate energy purchases into on-peak and off-peak periods, explain in footnote.• Report voltage at the point of metering in volts.

Customer Owned Distributed Energy Resources (Page E-16)

General Footnote

Generation type is Photovoltaic.


Customer Owned Distributed Energy Resources


• Report each customer owned distributed energy resource with an installed capacity of 20 kilowatts or greater.• Report as monthly purchases, all energy delivered to the company.• If energy purchases are not made according on-peak and off-peak periods, provide monthly purchase amounts according to the

on-peak and off-peak hours of the utility’s primary purchased power supplier, and explain in footnote.• If the utility is unable to separate energy purchases into on-peak and off-peak periods, explain in footnote.• Report voltage at the point of metering in volts.

- - - THIS SCHEDULE NOT APPLICABLE TO THIS UTILITY- - -


Hydroelectric Generating Plant Statistics (Large Plants)


• Large plants are hydro plans of 10,000 kW or more of installed capacity (nameplate ratings). Small plants are entered in Schedule E-17.

• If any plant is leased, operated under a license from the Federal Energy Regulatory Commission (FERC), or operated as a joint facility, indicate such facts in a footnote. If a FERC licensed project, give project number.

• If net peak demand for 60 minutes is not available, give that which is available, specifying period.• If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees

assignable to each plant.

Plant Name(a)

Unit ID(b)

Kind of Plant(c)

YearOriginally

Constructed(d)

InstalledCapacity

Name Plate

Rating(in kW)

(e)

Net PeakDemand

kW(60 min.)

(f)

NetGenerationExcludingPlant Use

kWh(g)

Cost ofPlant

(IncludingAsset

RetirementCosts)

(h)

PlantCost

(IncludingAsset

RetirementCost)

per kW(i)

OperatingExcluding

Fuel(j)

ProductionExpenses

Fuel(k)

ProductionExpenses

Maintenance(l)

Kind ofFuel(m)

Fuel Costs(In cents

per MillionBTU)(n)

Combustion Turbine3

Internal Combustion

1999 24250.00 20000.0 94000 6596087 330 132524 10896 23152 Natural Gas 6.8300 * 1

Diesel 22

Internal Combustion

1985 5250.00 5400.0 8000 Diesel * 2

Total Internal Combustion

29500.00 102000 6596087 132524 10896 23152 3

Utility Total 29500.00 102000 6596087 132524 10896 23152 4


Electric Generating Plant Statistics (Small Plants)


• Small generating plants are steam plants of less than 25,000 kW, internal combustion and gas-turbine plants, conventional hydro plants, solar and pumped storage plants of less than 10,000 kW installed capacity (name plate rating).

• Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project, give project number in footnote.

Electric Generating Plant Statistics (Small Plants) (Page E-18)

General Footnote

Combustion Turbine can be run on both Natural Gas and Oil.

Diesel unit is located in Columbus Street Complex reported in the Large Plant page E-14. Production expenses are not tracked separately.


Electric Generating Plant Statistics (Small Plants)


• Small generating plants are steam plants of less than 25,000 kW, internal combustion and gas-turbine plants, conventional hydro plants, solar and pumped storage plants of less than 10,000 kW installed capacity (name plate rating).

• Designate any plant leased from others, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project, give project number in footnote.

Substation Name(a)

VoltageHigh Side

kV(b)

VoltageLow Side

kV(c)

Numberof Main

Transformersin Operation

(d)

TotalCapacity of

Transformersin kVA

(e)

Numberof Spare

Transformerson Hand

(f)

15-MinuteMaximumDemand

in kW(g)

Dateand Hour

of MaximumDemand

(h)

kWhAnnual

Throughput(i)

CUSTER ST 69.0 13.0 1 22,400 0 18,150 06/10/2015 02:00 PM * 1

DEWEY 69.0 13.0 1 22,400 0 19,140 07/27/2015 01:00 PM * 2

LAKEFNT 69.0 13.0 3 93,000 0 28,080 10/28/2015 06:00 PM * 3

MIRRO 69.0 4.0 3 9,999 1 5,610 10/15/2015 03:00 PM * 4

MIRRO BK2 69.0 4.0 1 3,000 0 0 08/17/2015 09:00 AM * 5

MIRRO BK3 69.0 4.0 1 5,000 0 2,560 03/31/2015 09:00 PM * 6

NE 69.0 13.0 1 22,400 0 16,250 04/20/2015 11:00 AM * 7

RAPIDS 69.0 13.0 1 37,300 0 23,040 10/12/2015 02:00 PM * 8

REV BK3 69.0 13.0 1 22,400 0 14,320 08/17/2015 01:00 PM * 9

REV BK4 69.0 13.0 1 22,400 0 14,070 04/20/2015 10:00 AM * 10


Substation Equipment


Report separately each substation used wholly or in part for transmission, each distribution substation over 1,000 kVA capacity and each substation that serves customers with energy for resale.

Substation Equipment (Page E-19)

General Footnote

Kwh Output is not recorded. Mirro Bank 2 - Entire load was transferred to Bank 1.


Substation Equipment


Report separately each substation used wholly or in part for transmission, each distribution substation over 1,000 kVA capacity and each substation that serves customers with energy for resale.

Meter Types Read Method

Description(a)

Meter Count(b)

Energy Only(c)

Energy TOU(d)

Demand(e)

Demand TOU(f)

Manual(g)

Drive-by(h)

Remote(i)

Tested(j)

RG-1 Residential 15,625 15,625 0 0 0 14,938 358 329 1,788 1

RG-2 Residential 7 0 7 0 0 0 7 0 1 2

CP-1 Small Power 50 0 0 50 0 34 12 4 11 3

CP-1 TOD Small Power 0 0 0 0 0 0 0 0 0 4

CP-2 Large Power 45 0 0 0 45 0 0 45 11 5

CP-3 Industrial Power 73 0 0 0 73 0 0 73 12 6

CP-4 Industrial Power 2 0 0 0 2 0 0 2 0 7

GS-1 General Service 1,766 1,589 0 177 0 1,597 168 1 260 8

GS-2 General Service 3 0 2 0 1 0 3 0 3 9

MS-1 Street Lighting 13 13 0 0 0 13 0 0 4 10

MS-2 Area/Yard Lighting 0 0 0 0 0 0 0 0 0 11

Stock 739 0 0 0 0 0 0 0 0 12

TOTAL: 18,323 17,227 9 227 121 16,582 548 454 2,090 13


Electric Metering


• Please enter the number of meters currently in use for each customer class.• For Meter Types enter the number of meters with that function, regardless of actual use.• For Read Method enter the number of meters with that capability, regardless of actual read method.• For Tested enter the number of meters tested in the annual report year.

Municipality(a)

CustomersEnd of Year

(b)

Manitowoc (City) ** 17,868 1

Manitowoc (Town) 54 2

Manitowoc Rapids (Town) 1 3

Total - Manitowoc County 17,923 4

Total - Customers Served 17,923 5

Total - Outside Muni Boundary 55 6

Total - Within Muni Boundary ** 17,868 7

** = Within municipal boundary


Electric Customers Served


• List the number of customer accounts in each municipality for which your utility provides retail service. Do not include wholesale customers.

• Per Wisconsin state statute, a city, village, town or sanitary district may serve customers outside its corporate limits, including adjoining municipalities. For purposes of this schedule, customers located “Within Muni Boundary” refers to those located inside the jurisdiction that owns the utility.

Expenditures and Revenues

LowIncome

EnergyEfficiency

PublicBenefits Total

Commitment to Community 1

State Program Participant (DOA Low Income/Focus on Energy) X X 2

Additional Programming 3

Revenues 4

--- Beginning of the Year Balance 58,989 35,268 94,257 5

--- Account 253 Collections 148,600 148,600 297,200 6

--- Public Benefits Collections 148,600 148,600 297,200 7

--- Additional Collections 8

--- Number of Customers Affected by Statutory Cap on Public Benefits Collection 9

Expenditures 10

--- Account 186 Expenditures 149,234 161,630 310,864 11

--- Statewide Program Contributions 149,234 161,630 310,864 12

--- Utility Expenditures 13

Net Balance 58,355 22,238 80,593 14


Low Income and Energy Efficiency Programs


• Use checkboxes to identify whether you contribute public benefits funds to statewide programs (Focus on Energy and/or DOA Low-Income) or keep funds for commitment to community programs. Check the "Voluntary" box if you fund programs above the level required by public benefits statutes, such as for voluntary programs or to meet the conditions of legal settlements.

• Record your efficiency and low-income account balances as of the beginning of the calendar year.• Record total Account 253 collections for efficiency and low-income programs during the calendar year.

◦ Under "Public Benefits Collections," record total collections related to statutory public benefits requirements.◦ Under "Additional Collections," record any collections in excess of public benefits requirements.

• Identify the number of customers whose bills were adjusted in order to comply with the statutory cap on public benefits collections, which prohibits collections in excess of $750 per month or 3.0 percent of a customer bill, whichever is lesser. Count all customers affected at least one month of the year.◦ Some utilities may not be able to easily identify affected customers. For example, billing systems may make it time-

consuming or impossible to identify the customers receiving adjustments. If you cannot efficiently identify the number of customers affected, leave the entry blank and add a footnote to the page explaining your difficulty.

• Record total Account 186 expenditures for efficiency and low-income programs during the calendar year.◦ Under "Statewide Program Contributions", include all payments made to Focus on Energy for Energy Efficiency, and to

DOA for Low-Income Programs.◦ Under "Utility Expenditures," include all expenditures on commitment to community programs and additional activities.

• Record the Net Balance in the efficiency and low-income accounts at the end of the calendar year.

Low Income and Energy Efficiency Programs (Page E-22)

General Footnote

Line 11 - Expenditures for the Statewide programs are made to account 253 and not to account 186.Line 12 - Expenditures for the Statewide programs are made to account 253 and not to account 186.Line 13 - Utility Expenditures are booked directly to Account 906.Line 14 - The net balance line identifies the net balance in account 253 and not account 186.


Low Income and Energy Efficiency Programs


• Use checkboxes to identify whether you contribute public benefits funds to statewide programs (Focus on Energy and/or DOA Low-Income) or keep funds for commitment to community programs. Check the "Voluntary" box if you fund programs above the level required by public benefits statutes, such as for voluntary programs or to meet the conditions of legal settlements.

• Record your efficiency and low-income account balances as of the beginning of the calendar year.• Record total Account 253 collections for efficiency and low-income programs during the calendar year.

◦ Under "Public Benefits Collections," record total collections related to statutory public benefits requirements.◦ Under "Additional Collections," record any collections in excess of public benefits requirements.

• Identify the number of customers whose bills were adjusted in order to comply with the statutory cap on public benefits collections, which prohibits collections in excess of $750 per month or 3.0 percent of a customer bill, whichever is lesser. Count all customers affected at least one month of the year.◦ Some utilities may not be able to easily identify affected customers. For example, billing systems may make it time-

consuming or impossible to identify the customers receiving adjustments. If you cannot efficiently identify the number of customers affected, leave the entry blank and add a footnote to the page explaining your difficulty.

• Record total Account 186 expenditures for efficiency and low-income programs during the calendar year.◦ Under "Statewide Program Contributions", include all payments made to Focus on Energy for Energy Efficiency, and to

DOA for Low-Income Programs.◦ Under "Utility Expenditures," include all expenditures on commitment to community programs and additional activities.

• Record the Net Balance in the efficiency and low-income accounts at the end of the calendar year.

Creadits/Refunds Charges

Description(a)

Total Number ofCredits/Refund

(b)

TotalDollars

(c)

Total Number ofCharges

(d)

TotalDollars

(e)

Inaccurate Meter 1

Stopped/Broken Meter 3 25,482 2

Faulty/Incorrect Meter 3

Incorrect Meter Multiplier 4

Misapplication of Rates 1 588 5

Fraud/Theft of Service 1 72,000 6

Switched Meters 3 785 3 584 7

Other Erroneous Billing 1 2,035 8

TOTAL: 4 2,820 8 98,654 9

Number of Meter Complaint: 0

Customer Requested Tests Performed: 16


Electric Meter Consumer Adjustment


• A classified record shall be kept of the number and amount of refunds and charges made because of inaccurate meters, stopped or broken meters, faulty or incorrect metering installations, failure to apply appropriate multipliers or application of incorrect multipliers, misapplication of rates, fraud or theft of service and other erroneous billing.

• The report shall show the number and amount of refunds or charges under each of the categories listed above.• A record shall also be kept of the complaint or customer requested tests made and the total number for the year included in this

report.

Documents

WATER, ELECTRIC, OR JOINT UTILITY ANNUAL REPORT