RUS Financial and Operating Report Electric Distribution Revision Date 2014

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UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

PERIOD ENDED

BORROWER NAME

INSTRUCTIONS - See help in the online application.

This information is analyzed and used to determine the submitter’s financial situation and feasibility for loans and guarantees. You are required by contract and applicable 

regulations to provide the information. The information provided is subject to the Freedom of Information Act (5 U.S.C. 552)

CERTIFICATION

 We recognize that statements contained herein concern a matter within the jurisdiction of an agency of the United States and the making of a

 false, fictitious or fraudulent statement may render the maker subject to prosecution under Title 18, United States Code Section 1001.

 We hereby certify that the entries in this report are in accordance with the accounts and other records

 of the system and reflect the status of the system to the best of our knowledge and belief.

 ALL INSURANCE REQUIRED BY PART 1788 OF 7 CFR CHAPTER XVII, RUS, WAS IN FORCE DURING THE REPORTING 

 PERIOD AND RENEWALS HAVE BEEN OBTAINED FOR ALL POLICIES DURING THE PERIOD COVERED 

 BY THIS REPORT PURSUANT TO PART 1718 OF 7 CFR CHAPTER XVII

(check one of the following)

 All of the obligations under the RUS loan documents

 have been fulfilled in all material respects.

There has been a default in the fulfillment of the obligations

 under the RUS loan documents. Said default(s) is/are

 specifically described in Part D of this report.

 DATE

PART A. STATEMENT OF OPERATIONS

ITEM

 YEAR-TO-DATE

 LAST YEAR

(a)

THIS YEAR

(b)

BUDGET 

(c)

THIS MONTH

(d)

1. Operating Revenue and Patronage Capital

2. Power Production Expense

3. Cost of Purchased Power

4. Transmission Expense

5. Regional Market Expense

6. Distribution Expense - Operation

7. Distribution Expense - Maintenance

8. Customer Accounts Expense

9. Customer Service and Informational Expense

10. Sales Expense

11. Administrative and General Expense

12. Total Operation & Maintenance Expense (2 thru 11) 

13. Depreciation and Amortization Expense

14. Tax Expense - Property & Gross Receipts

15. Tax Expense - Other

16. Interest on Long-Term Debt

17. Interest Charged to Construction - Credit

18. Interest Expense - Other

19. Other Deductions

20. Total Cost of Electric Service (12 thru 19)

21. Patronage Capital & Operating Margins (1 minus 20) 

22. Non Operating Margins - Interest

23. Allowance for Funds Used During Construction

24. Income (Loss) from Equity Investments

25. Non Operating Margins - Other

26. Generation and Transmission Capital Credits

27. Other Capital Credits and Patronage Dividends

28. Extraordinary Items

29. Patronage Capital or Margins (21 thru 28) 
UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION 

PERIOD ENDED

INSTRUCTIONS - See help in the online application.

PART B. DATA ON TRANSMISSION AND DISTRIBUTION PLANT

ITEM

YEAR-TO-DATE

ITEM

YEAR-TO-DATE

LAST YEAR

(a)

 THIS YEAR

 (b)

LAST YEAR

(a)

THIS YEAR

 (b)

1. New Services Connected 5. Miles Transmission

2. Services Retired 6. Miles Distribution – 

Overhead

3. Total Services in Place 7. Miles Distribution -

Underground

4. Idle Services

(Exclude Seasonals) 

8. Total Miles Energized

(5 + 6 + 7)

PART C. BALANCE SHEET

ASSETS AND OTHER DEBITS LIABILITIES AND OTHER CREDITS

1. Total Utility Plant in Service 30. Memberships

2. Construction Work in Progress 31. Patronage Capital

3. Total Utility Plant (1 + 2) 32. Operating Margins - Prior Years

4. Accum. Provision for Depreciation and Amort. 33. Operating Margins - Current Year

5. Net Utility Plant (3 - 4) 34. Non-Operating Margins

6. Non-Utility Property (Net) 35. Other Margins and Equities

7. Investments in Subsidiary Companies 36. Total Margins & Equities (30 thru 35)

8. Invest. in Assoc. Org. - Patronage Capital 37. Long-Term Debt - RUS (Net)

9. Invest. in Assoc. Org. - Other - General Funds 38. Long-Term Debt - FFB - RUS Guaranteed

10. Invest. in Assoc. Org. - Other - Nongeneral Funds 39. Long-Term Debt - Other - RUS Guaranteed

11. Investments in Economic Development Projects 40. Long-Term Debt Other (Net)

12. Other Investments 41. Long-Term Debt - RUS - Econ. Devel. (Net)

13. Special Funds 42. Payments – Unapplied

14. Total Other Property & Investments 

(6 thru 13) 43. Total Long-Term Debt

(37 thru 41 - 42)

15. Cash - General Funds 44. Obligations Under Capital Leases - Noncurrent

16. Cash - Construction Funds - Trustee 45. Accumulated Operating Provisions

and Asset Retirement Obligations

17. Special Deposits 46. Total Other Noncurrent Liabilities (44 + 45)

18. Temporary Investments 47. Notes Payable

19. Notes Receivable (Net) 48. Accounts Payable

20. Accounts Receivable - Sales of Energy (Net) 49. Consumers Deposits 21. Accounts Receivable - Other (Net)

22. Renewable Energy Credits 50. Current Maturities Long-Term Debt

23. Materials and Supplies - Electric & Other 51. Current Maturities Long-Term Debt

- Economic Development

24. Prepayments 52. Current Maturities Capital Leases

25. Other Current and Accrued Assets 53. Other Current and Accrued Liabilities

26. Total Current and Accrued Assets

(15 thru 25) 54. Total Current & Accrued Liabilities(47 thru 53)

27. Regulatory Assets 55. Regulatory Liabilities

28. Other Deferred Debits 56. Other Deferred Credits

29. Total Assets and Other Debits

(5+14+26 thru 28) 57. Total Liabilities and Other Credits(36 + 43 + 46 + 54 thru 56)

RUS Financial and Operating Report Electric Distribution Revision Date 2014
RUS Financial and Operating Report Electric Distribution Revision Date 2014

UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

INSTRUCTIONS - See help in the online application. PERIOD ENDED

PART D. NOTES TO FINANCIAL STATEMENTS
RUS Financial and Operating Report Electric Distribution Revision Date 2014

UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

INSTRUCTIONS - See help in the online application. PERIOD ENDED

PART D. CERTIFICATION LOAN DEFAULT NOTES
UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

PERIOD ENDED

INSTRUCTIONS - See help in the online application.

PART E. CHANGES IN UTILITY PLANT

PLANT ITEM

BALANCE 

BEGINNING OF YEAR

(a)

ADDITIONS

(b)

RETIREMENTS 

(c)

ADJUSTMENTS AND 

TRANSFERS 

(d)

BALANCE 

END OF YEAR

(e)

1. Distribution Plant

2. General Plant

3. Headquarters Plant

4. Intangibles

5. Transmission Plant

6. Regional Transmission and Market

Operation Plant

7. All Other Utility Plant

8. Total Utility Plant in Service (1 thru 7) 

9. Construction Work in Progress

10. Total Utility Plant (8 + 9) 

PART F. MATERIALS AND SUPPLIES

ITEM

BALANCE

BEGINNING OF YEAR

(a) 

PURCHASED

(b)

SALVAGED

(c)

USED (NET)

(d)

SOLD

(e)

ADJUSTMENT

(f) 

BALANCE

END OF YEAR

(g) 

1. Electric

2. Other

PART G. SERVICE INTERRUPTIONS

ITEM

AVERAGE MINUTES PER CONSUMER BY CAUSE

POWER SUPPLIER

(a)

MAJOR EVENT

(b)

PLANNED

(c)

ALL OTHER

(d)

TOTAL

(e)

1. Present Year

2. Five-Year Average

PART H. EMPLOYEE-HOUR AND PAYROLL STATISTICS

1. Number of Full Time Employees 4. Payroll - Expensed

2. Employee - Hours Worked - Regular Time 5. Payroll – Capitalized

3. Employee - Hours Worked - Overtime 6. Payroll - Other

PART I. PATRONAGE CAPITAL

ITEM DESCRIPTION THIS YEAR

(a) 

CUMULATIVE

(b) 

1. Capital Credits - Distributions a. General Retirements

b. Special Retirements

c. Total Retirements (a + b) 

2. Capital Credits - Received a. Cash Received From Retirement of Patronage Capital by

Suppliers of Electric Power

b. Cash Received From Retirement of Patronage Capital by

Lenders for Credit Extended to the Electric System

c. Total Cash Received (a + b) 

PART J. DUE FROM CONSUMERS FOR ELECTRIC SERVICE

1. Amount Due Over 60 Days $ 2. Amount Written Off During Year $ 

RUS Financial and Operating Report Electric Distribution Revision Date 2014

ENERGY EFFICIENCY AND CONSERVATION LOAN PROGRAM

1. Anticipated Loan Delinquency % 4. Anticipated Loan Default %

2. Actual Loan Delinquency % 5. Actual Loan Default %

3. Total Loan Delinquency Dollars YTD $ 6. Total Loan Default Dollars YTD $ 
UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT 

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

PERIOD ENDED

INSTRUCTIONS - See help in the online application.

PART K. kWh PURCHASED AND TOTAL COST

ITEM

(a)

SUPPLIER

CODE

(b)

RENEWABLE ENERGY

PROGRAM NAME

(c)

PRIMARY RENEWABLE

FUEL TYPE

(d)

KWh PURCHASED

(e)

TOTAL COST

(f)

AVG COST

(Cents/KWh) 

(g)

1.

2.

3.

4.

5. Total

PART K. kWh PURCHASED AND TOTAL COST (Continued)

LINE 

NO.

INCLUDED IN TOTAL COST

COMMENTS

(j)

FUEL COST

ADJUSTMENT

(h)

WHEELING AND OTHER

CHARGES (or CREDITS)

(i)

1.

2.

3.

4.

5. Total

PART L. LONG-TERM LEASES

(If additional space is needed, use separate sheet)

List below all restricted property held under long-term lease. (If none, state “NONE”) RENTAL 

THIS YEAR

(c)

NAME OF LESSOR

(a)

TYPE OF PROPERTY

(b)

1.

2.

3. Total

PART M. ANNUAL MEETING AND BOARD DATA

1. Date of Last Annual Meeting 2. Total Number of Members 3. Number of Members Present at

Meeting

4. Was Quorum Present?

5. Number of Members Voting by

Proxy or Mail

6. Total Number of Board Members 7. Total Amount of Fees and Expenses

for Board Members

$

8. Does Manager Have

Written Contract?

PART N. LONG-TERM DEBT AND DEBT SERVICE REQUIREMENTS

ITEM

BALANCE

END OF YEAR

(a)

BILLED THIS YEAR

INTEREST

(b)

PRINCIPAL

(c)

TOTAL

(d)

1. Rural Utilities Service

(Excludes RUS – Economic Development Loans)

2. National Rural Utilities Cooperative Finance Corporation

3. CoBank, ACB

4. Federal Financing Bank

5. RUS - Economic Development Loans

6. Payments Unapplied

7. Principal Payments Received from Ultimate Recipients of 

 IRP Loans

8. Principal Payments Received from Ultimate Recipients of 

 REDL Loans

9. Principal Payments Received from Ultimate Recipients of 

 EE Loans

10. Other (List Separately)

11.

12. Total

RUS Financial and Operating Report Electric Distribution Revision Date 2014
UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

PERIOD ENDED

INSTRUCTIONS - See help in the online application.

PART O. POWER REQUIREMENTS DATABASE - ANNUAL SUMMARY

CLASSIFICATION CONSUMER SALES & 

REVENUE DATA DECEMBER

(a)

AVERAGE NO.

CONSUMERS SERVED

(b)

TOTAL

YEAR TO DATE

(c)

1. Residential Sales (excluding 

seasonal)

a. No. Consumers Served

b. kWh Sold

c. Revenue

2. Residential Sales - Seasonal a. No. Consumers Served

b. kWh Sold

c. Revenue

3. Irrigation Sales a. No. Consumers Served

b. kWh Sold

c. Revenue

4. Comm. and Ind. 1000 KVA or Less a. No. Consumers Served

b. kWh Sold

c. Revenue

5. Comm. and Ind. Over 1000 KVA a. No. Consumers Served

b. kWh Sold

c. Revenue

6. Public Street & Highway Lighting a. No. Consumers Served

b. kWh Sold

c. Revenue

7. Other Sales to Public Authorities a. No. Consumers Served

b. kWh Sold

c. Revenue

8. Sales for Resale - RUS Borrowers a. No. Consumers Served

b. kWh Sold

c. Revenue

9. Sales for Resale - Other a. No. Consumers Served

b. kWh Sold

c. Revenue

10. Total No. of Consumers (lines 1a thru 9a) 

11. Total kWh Sold (lines 1b thru 9b) 

12. Total Revenue Received From Sales of

Electric Energy (lines 1c thru 9c) 

13. Transmission Revenue

14. Other Electric Revenue

15. kWh - Own Use

16. Total kWh Purchased

17. Total kWh Generated

18. Cost of Purchases and Generation

19. Interchange - kWh - Net

20. Peak - Sum All kW Input (Metered)

 Non-coincident___ Coincident____

RUS Financial and Operating Report Electric Distribution Revision Date 2014
UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT

ELECTRIC DISTRIBUTION

BORROWER DESIGNATION

PERIOD ENDED

INSTRUCTIONS - See help in the online application.

PART P. ENERGY EFFICIENCY PROGRAMS

CLASSIFICATION

ADDED THIS YEAR TOTAL TO DATE

No. of

Consumers

(a)

Amount

Invested

(b)

Estimated

MMBTU Savings

(c)

No. of

Consumers

(d)

Amount

Invested

(e)

Estimated

MMBTU Savings

(f)

1. Residential Sales (excluding seasonal)

2. Residential Sales - Seasonal

3. Irrigation Sales

4. Comm. and Ind. 1000 KVA or Less

5. Comm. and Ind. Over 1000 KVA

6. Public Street and Highway Lighting

7. Other Sales to Public Authorities

8. Sales for Resale – RUS Borrowers

9. Sales for Resale – Other

10. Total

RUS Financial and Operating Report Electric Distribution Revision Date 2014
RUS Financial and Operating Report Electric Distribution – Investments, Loan Guarantees and Loans Revision Date 2014 

Page 1 of 2

UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT 

ELECTRIC DISTRIBUTION

INVESTMENTS, LOAN GUARANTEES AND LOANS

BORROWER DESIGNATION

PERIOD ENDED

INSTRUCTIONS - Reporting of investments is required by 7 CFR 1717, Subpart N. Investment categories reported on this Part correspond to Balance Sheet items in Part C. 

Identify all investments in Rural Development with an “X” in column (e). Both “Included” and “Excluded” Investments must be reported. See help in the online application.

PART Q. SECTION I. INVESTMENTS (See Instructions for definitions of Income or Loss)

DESCRIPTION

(a)

INCLUDED

($)

(b)

EXCLUDED

($)

(c)

INCOME OR LOSS

($)

(d)

RURAL

DEVELOPMENT

(e)

1. Non-Utility Property (Net)

 a.

 b.

 c.

 d.

e. Totals

2. Investments In Associated Organizations

 a.

 b.

 c.

 d.

e. Totals

3. Investments In Economic Development Projects

 a.

 b.

 c.

 d.

e. Totals

4. Other Investments

 a.

 b.

 c.

 d.

e. Totals

5. Special Funds

 a.

 b.

 c.

 d.

e. Totals

6. Cash – General

 a.

 b.

 c.

 d.

e. Totals

7. Special Deposits

 a.

 b.

 c.

 d.

e. Totals
RUS Financial and Operating Report Electric Distribution – Investments, Loan Guarantees and Loans Revision Date 2014 

Page 2 of 2 

UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT 

ELECTRIC DISTRIBUTION

INVESTMENTS, LOAN GUARANTEES AND LOANS

BORROWER DESIGNATION

PERIOD ENDED

PART Q. SECTION I. INVESTMENTS (Continued) 

INSTRUCTIONS - Reporting of investments is required by 7 CFR 1717, Subpart N. Investment categories reported on this Part correspond to Balance Sheet Items in Part C. 

Identify all investments in Rural Development with an “X” in column (e). Both “Included” and “Excluded” Investments must be reported. See help in the online application.

DESCRIPTION

(a)

INCLUDED

($)

(b)

EXCLUDED

($)

(c)

INCOME OR LOSS

($)

(d)

RURAL 

DEVELOPMENT

(e)

8. Temporary Investments

 a.

 b.

 c.

 d.

e. Totals

9. Accounts & Notes Receivable – Net

 a.

 b.

 c.

 d.

e. Totals

10. Commitments to Invest Within 12 

Months but not Actually Purchased

 a.

 b.

 c.

 d.

e. Totals

11. Total Investments (1 thru 10) 

SECTION II. LOAN GUARANTEES

ORGANIZATION

(a)

MATURITY

DATE

(b)

ORIGINAL AMOUNT

($)

(c)

LOAN BALANCE 

($)

(d)

RURAL

DEVELOPMENT

(e)

1. 

2. 

3. 

4. Totals - All Loans Guaranteed by Borrower

5. Totals - Included Loan Guarantees Only

SECTION III. RATIO

Ratio of Investments And Loan Guarantees to Utility Plant [Total of Included Investments (Section I, 11b) and 

Loan Guarantees - Loan Balance (Section II, 5d) to Total Utility Plant (Line 3, Part C of this report] % 

SECTION IV. LOANS

ORGANIZATION

(a)

MATURITY

DATE

(b)

ORIGINAL AMOUNT

($)

(c)

LOAN BALANCE

($)

(d)

RURAL

DEVELOPMENT

(e)

1. Employees, Officers, Directors

2. Energy Resource Conservation Loans

3.

4.

5.

6.

7. Totals
RUS Financial and Operating Report Electric Distribution – Investments, Loan Guarantees and Loans 

 (Continuation Sheet) 

 Revision Date 2014

Page __ of __

UNITED STATES DEPARTMENT OF AGRICULTURE

RURAL UTILITIES SERVICE

FINANCIAL AND OPERATING REPORT 

ELECTRIC DISTRIBUTION

INVESTMENTS, LOAN GUARANTEES AND LOANS

BORROWER DESIGNATION

PERIOD ENDED

PART Q. INVESTMENTS, LOAN GUARANTEES AND LOANS – Continuation Sheet

INSTRUCTIONS - Reporting of investments is required by 7 CFR 1717, Subpart N. Investment categories reported on this Part correspond to Balance Sheet Items in Part C. 

Identify all investments in Rural Development with an “X” in column (e). Both “Included” and “Excluded” Investments must be reported. See help in the online application. SECTION

ITEM

DESCRIPTION

(a)

INCLUDED

($)

(b)

EXCLUDED

($)

(c)

INCOME OR LOSS

($)

(d)

RURAL 

DEVELOPMENT

(e)