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HomeMy WebLinkAbout2022-02-24 RMLD Board of Commissioners MinutesRECEIVED TOWN CLERK Town of Reading READING, MA. Meeting Minutes 2022 JUN 13 PH tie - 2922 I Board - committee - commission - council: RMLD Board of Commissioners Date: 2022-02-24 Time: 7:30 PM Building: Location: Address: Session: Open Session Purpose: Version: Final Attendees: Members - Present: Mr. Robert Coulter, Chair; Mr. Philip Padno, Vice Chair; Mr. David Talbot, Commissioner; Ms. Marlena Bita, Commissioner. Members - Not Present: Mr. John Stempeck, Commissioner Others Present: RMLD Staff: Ms. Coleen O'Brien, General Manager; Mr. Greg Phipps, Director of Integrated Resources; Ms. Wendy Markiewicz, Director of Business Finance; Mr. Hamid Jaffari, Director of Engineering and Operations; Mr. Brian Hatch, Director of IT; Ms. Paula O'Leary, Materials Manager; Ms. Erica Morse, Executive Assistant. RMLD Finance Committee Liaisons: Jackie McCarthy, Reading Citizens' Advisory Board:Mr. Dennis Kelley, CAB, Reading. Minutes Respectfully Submitted By: Philip Pacino, Secretary Pro Tem Topics of Discussion: 1. Call Meetino to Order Chair Coulter called the Board of Commissioner's meeting to order at 7:30 PM and announced that the meeting would be held on Zoom and live on RCTV and YouTube. Opening Remarks Chair Coulter read RMLD's code of conduct. Vice Chair Pacino served as Secretary at the meeting. Introductions Chair Coulter welcomed everyone to the meeting of the RMLD Board of Commissioners and asked all attendees to Identify themselves. 2. public Comment Citizens' Advisory Board Mr. Kelley reported that at the last meeting, the CAB voted to recommend the upcoming solar array and hydro projects. Chair Coulter noted that himself as well as Vice Chair Pacino attended the CAB meeting; the meeting was brief and went well. Page 1 1 Liaisons to RMLD Board Ms. McCarthy thanked Ms. O'Brien and Ms. Morse for their collaboration in scheduling a visit and presentation to the Finance Committee on March 23, 2022. Public Comment There was no comment from the public during this meeting. 3. Approval of Board Mlnutes Materials: Board Packet, Attachment 1 (PDF) The December 21, 2021, regular session meeting minutes were approved by the Board as presented. Vice Chair Pacino made a motion, seconded by Mr. Talbot, that the Board of Commissioners approve the meeting minutes of the December 20, 2021, meeting on the recommendation of the General Manager. Motion Carried: 4:0:1 (4 in favor, 1 absent) Roll call: Vice Chair Pacino, Aye; Mr. Talbot, Aye; Ms. Bita, Aye; Chair Coulter, Aye. Mr. Stempeck was not present at the meeting. 4. General Maneoer's Report Ms. O'Brien provided a General Manager's report as follows: ENE Board of Directors Ms. Bita asked for Ms. O'Brien to further explain what it means to be appointed. Ms. O'Brien noted that the RMLD is an 8% owner, as well as a member, of Energy New England (ENE). This motion allows for Ms. O'Brien to continue as a Director on the Board representing the RMLD as an owner. Mr. Talbot asked a question regarding the structure of ENE meetings and Ms. O'Brien's role. it was confirmed that as a director who sits on the ENE Board, Ms. OBrien attends Board meetings, and weighs in on ENE policy. Some Board meetings are public while Executive Sessions are dosed. Mr. Talbot noted that ENE policies loop back to the RMLD since ENE does a lot of work for the department. Mr. Talbot asked If Ms. O'Brien could provide the ENE agenda topics at the BOC meeting prior to each ENE Board meeting. This would provide the Board with the opportunity to weigh in on topics before the next ENE meeting. Ms. O'Brien agreed to Mr. Talbot's request and stated that she would send the Board the most recent ENE meeting agendas and provide an update at the next meeting. Mr. Talbot asked if the ENE meetings were on zoom or in person? Ms. O'Brien stated that the meetings are hybrid at this time and noted that she has been attending on zoom due to COVID precautions. Ms. O'Brien noted that the ENE Board is comprised of owners, GMs, and private entities. As a director, Ms. O'Brien solely represents the RMLD, along with Its mission statements, visions, and policies. Ms. O'Brien commented on the timeframe of which the ENE agendas are usually circulated prior to a meeting; days prior. Mr. Talbot cited a concern around the Board understanding what ENE is doing. Vice Chair Pacino proposed that the RMLD provide a quarterly update on ENE to the Board, to which all agreed. Page 12 Ms. Bite noted that Ms. Morse shares the MEAM meetings for Board attendance, and the ENE meetings could follow a similar process. Vice Chair Pacino made a motion, seconded by Ms. Bita, move that pursuant to Section 3.2 of the Operating Agreement of the Energy New England, LLC, the Reading Municipal Light Department Board of Commissioners hereby re -appoint Coleen O'Brien as a Class B Director of the Energy New England, LLC Board of Directors for a term of three years. Motion Carried: 4:0:1 (4 in favor, 1 absent) Roll call: Vice Chair Padre, Aye; Ms. Bits, Aye; Mr. Talbot, Aye; Chair Coulter, Aye. Mr. Stempeck was not present at the meeting. Community Update Storm Update RMLD has storm crews coming in at 1:00 AM, including control authorities. Ms. Mulvaney sent out a memo stating that the department is activating the liaison phone at 1:00 AM. The liaison phone is mainly used for Town Managers, who are not calling police and fire, to get ahold of RMLD. RMLD's service area is expected to receive around 12 Inches. As of now, the building will remain open, and a final decision will be made tomorrow. Some staff are working remote, and a skeleton crew will remain in the office. Operations will be fully staffed. Supply Chain Ms. O'Brien stated that the RMLD has taken steps to ensure that spare parts are available and trying to stay ahead of supply chain issues. However, the impact of the supply chain on the department is inevitable. Mr. ]affari will be presenting the transformer bid at the next meeting. The department is being told that this will be a two year wait and the Department will further examine the Impact of this delay. RMLD has been focusing on transformer inspection and replacement for equipment that has reached the end of Its useful life. The department will continue with inspections and replace any equipment that shows signs of leaking or degrading. However, other projects may be pushed off to ensure stock remains intact and/or in the use of an emergency. Supply chain Issues will affect most equipment. Transformer Inspection and replacement is one of the main projects that will be largely impacted. This will influence how the department will shift workload that is presently scheduled. Electric Veh'dp r'haraino Stratea'es Webinar The EV charging strategies webinar was held on February 1, 2022, with approximately 80 live attendees. Ms. O'Brien commended Mr. Talbot for serving as a panelist. The recording was shared in last newsletter and is available on website and YouTube. Elementary Art r ntea+ Awards Nights The Elementary Art Contest will be held virtually on March 3i° and March 10"` at 7 PM. High Schoctl Art Cooter artwork is due March 25 2022 The High School Art Contest has kicked off; a press release was sent out last week. The artwork is due on March 25, 2022, and the winner is usually featured on the front page of the annual report. The theme of the contest is versatility, which dovetails Into the 2021 annual report theme. Ms. O'Brien noted that the art contest is fun to participate and vote on; the artwork Is usually very Inspirational. Page 13 The carpet and paint in the AV room are complete; and the department is working to finalize specifications for the AV equipment with a goal to hold hybrid meetings in the spring. The annual report will be published in the spring after the financial audit is complete. The report will have a different format lending to a more holistic feel and expand on the RMLD's versatility. Instead of separate lists, the department accomplishments will be integrated and organized by topic. Economic Development Meeting Ms. O'Brien stated that the RMLD master plan for the 230 Ash Street Campus was put on hold in 2014 due to town economic -development plans; the department would like to get back to working on this master plan. There are several visions for the development of the Ash Street Campus on the town's website. To gain a better understanding of what is happening with the Ash Street Campus, Ms. O'Brien Is working to facilitate a conversation between the Select Board and BOC in a joint meeting, The first step was to Invite the BOC, Select Board, and town planning on a tour of the Ash Street Campus to see the overall layout and buildings. The tour Included the Barbas Building that the department rents; Statlon 1, the old generating station; and the operations area where the lineman and trucks operate from. The intention was to provide attendees with the lay of the land, and the volume of space required by the RMLD for operations. It was agreed that Ms. Morse would reach out to Ms. Herrick for evening availability and send out a doodle poll for said joint meeting. Finance Committee Update Ms. Marklewia and Ms. O'Brien will be presenting at the Finance Committee meeting on March 23, 2022. Currently, the agenda is the FERC training provided by Ms. Marklewicz as well as the PILOT (Payment in Lieu of Tax) calculation. Cultural Survey The RMLD hired Cultural Solutions to complete the last effort under the 2014 reliability study, which called for both a customer and employee survey. The scope for the employee survey was finalized this week and the department Is anticipating a signed contract Monday. Cultural Solutions will give a kickoff presentation to the Board on how they do employee surveys all the way through to training, including leadership training. This meeting is tentatively scheduled for March. Once there Is an understanding on how the survey is run, the Board can provide Input to questions and move forward from there. GM Evaluation / Annual Report The topic "GM Evaluation / Annual Report" under agenda Item 4: "General Manager's Report" was not discussed at this meeting. S. Policy Review Materials: Policies Board Packet (PDF). Discussion ensued regarding holding off on certain policies until the next meeting Ms. O'Brien reported on the following policies: Policy 2: Surplus Material Ms. O'Brien outline the following changes to Policy 2: Page 14 • Section 3: Assionino Value: The current language states "Fair Market Value" which is difficult to adhere to. This verbiage was modified to reflect inspector general language and process. • Section 4• Categorization of Surplus Proaerty: Values were modified to increased cost of equipment. o Moderate Value changed from more than $500 to more than $1000 o Nominal Value changed from $500 or less to $1000 or less, • Section 6: Disposal Procedures: Removed Section C: First Right Of Refusal, Vehicles, and Other Property as this practice has not been occurring. Prior to this, RMID would implement a first right of refusal for surplus material on a rotating basis to the Towns. Recently, no Towns have taken the RMLD up on any offers. Moreover, with the new DOER fuel policies, the RMLD is getting rid of most items or placing them on Munibid, which the towns have access to and can utilize. • Section 9• Administrative Review and Reporting: Changed to quarterly reporting to the Board (substantial value) Ms. O'Brien noted that the Board Packer currently contain monthly updates and this practice will continue. Vice Chair Pacino made a motion, seconded by Ms. Bita, move that the Board of Commissioners approve Policy 2: Surplus Material, as presented, on the recommendation of the General Manager. Motion Carried: 4:0:1 (4 In favor, 1 absent) Roll Call: Vice Chair Pacino, Aye; Ms. Bita, Aye; Mr. Talbot, Aye; and Chair Coulter, Aye. Mr. Stempeck was absent. Policy 9: Procurement Policy 9: Procurement was postponed to a future meeting. The motion as tabled and no vote was taken. Policy 10: Anti — Fraud The Department has been using the long-term memo from former GM, Vinnie Cameron, titled: Deflnition, Reporting, and Investigation of Fraud as Fraud guidelines. Ms. O'Brien, along with the Auditor, recommended transforming the Fraud Memo into a more formal policy format. The proposed Policy 10 (policy number assigned from a previously dissolved policy) is a standard anti -fraud template that aligns with the former memo and law. Chair Coulter asked what the difference is between the former memo and the current policy; Ms. O'Brien responded that the policy gets more Into the details of the law whereas the memo is broad stroked. Ms. Markiewicz stated that each year the Auditors ask if the Department is making the employees aware of anything relating to Fraud that outlines the RMLD's expectations from employees. The proposed Fraud policy will go a long way with the audit. Ms. O'Brien noted that the department took the general description of that Fraud from the memo and put the information into a formal policy format with responsibilities, required trainings, etc. Chair Coulter asked a question on whether employees will have to take an online class yearly or something similar? Ms. O'Brien responded that the proposed policy would follow the same process as all Board Governing Policies. Once the policy is approved, the Director of Human Resources Ng. 15 sends the policy to all employees to review and sign. Certain policies go beyond this and have tralnings; this policy will likely fall into that category. Vice Chair Pacino asked a question regarding a Whistleblower provision. Ms. O'Brien responded that provisions would be clarified. Chair Coulter noted the statement regarding employee misconduct (III C), does not seem to correspond with the definition of Fraud in the financial sense. Chair Coulter stated that the scope of Fraud in this policy Is too broad and relates more to Human Resources. Ms. O'Brien responded that in the eyes of the auditor and the law, everything outlined In the policy comes under the definition of fraud. This expansion on the definition of fraud was recommended when the RMLD sent the memo through legal. Mr. Talbot asked if the policy specifies the role of the Board. Discussion ensued on the role of the Board in the proposed fraud policy in comparison with potentially related policies, such as, anonymous communications. Ms. Markiewla stated that she would send the proposed policy to the auditor for review and ask for feedback on the following: addition of a whistleblower provision, the scope and definition of fraud, as well as the Board's role and involvement. Vice Chair Pacino suggested Inserting simple verbiage under III C, such as, 'all whistleblower laws or procedures will be respected'. The Board agreed to postpone and re -review Policy 10. Policy 14: Use of Voluntary Sick Banks Ms. O'Brien stated that no changes were made to Policy 14 aside from the following: In accordance with the current RMLD Organizational Chart, Human Resources Manager was changed to Director of Human Resources throughout. Chair Coulter commended the RMLD for offering such a great policy to its employees. Mr. Pacino made a motion, seconded Ms. Bita, move that the Board of Commissioners approve Policy 14: Use of Voluntary Sick Banks, as presented, on the recommendation of the General Manager. Motion Carried: 4:0:1 (4 In favor, 1 absent) Roll Call: Vice Chair Patine, Aye; Ms. Bita, Aye; Mr. Talbot, Aye; Chair Coulter, Aye. Mr. Stempeck was absent from the meeting. Policy 21: Non -Union Management Compensation and Benefits Ms. O'Brien outlined the following changes to Policy 21: • General: In accordance with the current RMLD Organizational Chart, Human Resources Manager was changed to Director of Human Resources throughout. • General: ICMA was changed to IRC 457 throughout. • Section i C' General Ellaihlilty: A 30 -hour min requirement for Tuition Reimbursement was added. • Section 4: Overt'me and Como A, General: FSLA law was clarified. • Section 4• B Non- exempt - 2• Rate and Accrual: Non-exempt rate and accrual was clarified. Page 1 6 Section 5; Longevity Pay B Annual Payment: The monetary value associated with years of service was removed as these numbers change annually. Verbiage was added referencing the IBEW contracts. Chair Coulter asked if any changes were made to comp time and how many employees this policy effects in total. Ms. O'Brien responded that there are grade levels exempt and non-exempt; the Director of IT and Director of HR were added and are not entitled to these benefits. Ms. O'Brien confirmed that four employees total are excluded from comp ti me. Vice Chair Pacino made a motion, seconded by Ms. Bita, move that the Board of Commissioners approve Policy 21: Non -Union Management Compensation and Benefits, as presented, on the recommendation of the General Manager. Motion Carried: 4-0-1 (4 In favor, 1 absent) Roll call: Vice Chair Pacino, Aye; Ms. Bita, Aye; Chair Coulter, Aye; Mr. Talbot, Aye. Mr. Stempeck was absent. 6. Integrated Resources R oort (Taken out of order) Materials: Board Packet, Attachment 3, Integrated Resources Report (PDF) Mr. Phipps provided the integrated Resources Report as follows: Solar Addition to Power Supply PV - Milan Road (slide 31 The new solar array is located at Milan, New Hampshire, north of Mount Washington. Borrego Energy, who has experience with solar programs, is building the project. The panels are single axis tilt. in the morning the panels tilt towards the east and in the evening towards the west, to maximize the irradiance of the sun. The benefit of this project is that It allows for increased output. It is in the best interest of developers and operators, to ensure that the single axis tracker works all the time, since RMLD pays only for the actual output. This in tum benefits the RMLD, who wants the maximum output. Energy New England (ENE) Is proposing this utility scale project (109 MW AC). The total output will be shared among ENE members; the RMLD will secure a portion of the output, 35,000 MWh/yr, which represents 5% of the current RMLD portfolio. The contract length Is twenty-five years and will be a decreasing piece of the portfolio, as load Increases. The project Is anticipated to be commissioned In the early part of 2025. However, due to supply chain issues, ENE is realistically anticipating power output in the fourth quarter of 2025. This proposed power supply addition has associated Class 1 certificates; is renewable and non -carbon; and is very well priced. Typically, solar renewables are 70% - BO% higher than average, prior to discounts from certificate sales. This project is priced lower due to the single axis tracker configuration. Relative to RMLD's traditional power supply portfolio, large portions of supply will be shifted to non -carbon, resulting in upward price pressure over time. Mr. Phipps stated that he will present a graph at the next meeting that demonstrates pricing over time, based on the locational marginal pricing forecast (LMP) as well as, individual contracts with and without certificates. From a purchase power perspective, RMLD has a significant amount of power coming in from southern New England, whereas this project is in northern New England. The geographic location of this solar array works to mitigate risk associated with issues that may affect a certain geographical territory. If an issue does occur, keeping the geography spread out reduces the negative impact on the overall reliability of our supply network. Ms. Site asked a question; is there an alternative to the single access tilt? Mr. Phipps responded that there are fixed (most common), and dual axis. In this case, the single axis tilt is relative to the sun (east to west rotation). for maximization sun on the panels. Typically, the RMLD tries to avoid axis rotation. However, the developer is motivated to maintain those mechanisms all the time, to ensure more energy early and late in the day. Mr. Talbot asked a question regarding geographical risk mitigation. Mr. Phipps cited examples of potential issues that effect a certain location: clouds, thunderstorms, transmission lines down, etc. If that supply is down, then the RMLD would have to buy on the market, likely at a higher cost. Spreading risk type and geography reduces this risk. Vice Chair Pacino asked a question, which was also raised by the CAB, regarding the 45% higher than the RMLD portfolio average. Mr. Phipps responded that currently the RMLD Power Supply Portfolio is comprised of roughly 50% mixed (natural gas) and 50% non -carbon resources. Currently, the cost of non -carbon resources (including retiring certificates verses selling) is higher than natural gas resources. Typically, In this context, solar is about 80% higher than the overall portfolio average. For this project, partly due to the single axis, the pricing is 45% higher on a dollar per megawatt basis than the 2021 RMLD portfolio average. Mr. Phipps discussed the Implications of the 2021 Climate Law and Policy 30 on cost; noting that the RMLD is migrating the portfolio to non -carbon by 2050. Moving forward it Is likely that a large portion of natural gas generation will be retired, and the remaining portion will be in standby mode, for reliability; Mr. Phipps cited the example of a windless, cloudy, rainy day in August. Now, some natural gas facilities run 5000 hours a year and this will likely drop in the future to 700 hours a year. As the capital and operating costs of these facilities will need to be paid, what Is Inexpensive natural gas now will become expensive natural gas, more expensive than renewable resources by 2040-2050. This highlights the benefit to filling out the portfolio with long term contracts to lock in pricing. Vice Chair Pacino made a motion, seconded by Ms. Bite, move that the Board of Commissioners, on the recommendation of the Citizens' Advisory Board, vote to accept the General Manager's recommendation to contract with Borrego Solar for energy and Class 1 certificates, from a to -be -built 109 -megawatt solar project near Berlin, New Hampshire, known as Milan Road, pending environmental justice review. Motion Carried: 4:0:1 (4 in favor, 1 absent). Roll Call: Vice Chair Padno, Aye; Mr. Talbot, Aye; Ms. Bits, Aye; Chair Coulter, Aye. Mr. Stempeck was absent. Hydro Addition to Power Supply Hydro First Liaht Extension (slide 4) The RMLD has existing hydro contracts In southern Connecticut, with several contracts set to expire in 2024. The RMLD is looking for approval of a six-year extension on the existing First Light hydro agreement through 2030 with the additional opportunity to take a higher percentage of project output. This project Is organized by ENE, hence, RMLD only takes a percentage of it. Although the RMLD would like to extend this agreement longer, First Light is only willing to do a six-year extension for the entire group. ftBe 18 Mr. Phipps reported on the volume, term, certificates, and pricing, as outlined on slide 4. Mr. Phipps noted the various benefits such as the fact that First Light is a strong entity, the cost is good, and the output complements solar in the portfolio. Mr. Phipps discussed the concept of "ponding", which adds additional value for entitlement holders (RMLD). "Ponding" allows the facility to shift the output by hours, giving them the Flexibility to let water levels rise and fall. This is particularly beneficial when output can increase during peak hours. Even though this Is an existing contract, the RMLD will conduct an environmental justice review. Vice Chair Pacino made a motion, seconded by Ms. Bits, move that the Board of Commissioners, on the recommendation of the Citizens' Advisory Board, vote to accept the General Manager's recommendation to contract with First Light for energy and Class 2 certificates, from existing hydro facilities known as Shepaug and Stevenson, pending environmental justice review. Motion Passed: 4:0:1 (4 in favor, 1 absent) Roll Call: Vice Chair Pacino, Aye; Ms. Bite, Aye; Chair Coulter, Aye; Mr. Talbot, Aye. Mr. Stempeck was absent from the vote. 3Q2021 Quarterly Non -Carbon Certificate Update (slide 5) Mr. Phipps provided a reminder that one certificate is equal to one megawatt hour that comes from a non -carbon source. There is a transaction window for transacting Q3 2021 certificates (January 15 - May 15). • Ooenmo balance: 3,600 (from Q2 2021) • Acquired: - 59,000 • Retirino: - 43,000 (23%) • Sell - 14,800 (Normally 80%; Q3 70%) • Endina Balance: - 4,800 (Normally 20%; Q3 30%) The acquired balance for each quarter remains consistent because the amount is tied into long term contracts that are in place. A rise or fall in the balance occurs based on seasonal output and the opening and closing of contracts. In Q3 202170% of certificates were sold and 30% were held compared to the usual 80% sold and 20% held. This Is to allow for Flexibility in Q4 If more certificates are needed for retirement, as Seabrook was going through a refueling period in October of 2021. Hence, no power was provided, and therefore no associated EFECs. Five -Megawatt Additional Storage Battery at Station 3 Update (slide 6) In addition to the current minute man battery storage system, RMLD is looking to add more battery storage to the portfolio. Mr. Phipps discussed the reduction of peak loads; transmission and capacity costs; the function of time shifting; and the removal of the FERC reconstitution constraint. The chart on the bottom left of slide 6 demonstrates the load from last August at Station 3; the purple line represents the load; the blue and yellow lines represent running the battery and generator during peak hours. Battery storage systems are an Important part of the cost management system. Capacity and transmission costs are calculated on what the load was during the annual rapacity peak and the monthly transmission. Mr. Phipps discussed the forecasted financials and noted that the RMLD's intention is not to buy the asset, but to utilize an Energy Storage Agreement. Page 19 Five -Megawatt New Battery Storage at Solar Choice 2 (slide 7) Mr. Phipps reported on the battery storage tied to an existing solar array located at Fordham Road, Wilmington, as outlined on slide 7. The developer, Kearsarge energy (Boston based) is proposing to add a 5MW/IOMWH storage system to this site. Mr. Phipps reported on the structure of the agreement, and the proposetl forecasts. Most MLPs are accelerating their adoption of battery systems; RMLD is looking to add 25-30 megawatts by 2024. Mr. Phipps noted that the RMLD is looking at issues relating to safety. (slide 8) Mr. Phipps discussed the RMLD goal of increasing non -carbon generation within RMLD territory. This initiative is part of the Electrification Efficiency Charge (EEC), which was recently Increased from one tenth of a cent to three tenths of a cent. Funds are allocated to both residential programs and commercial programs. In the past commercial programs have accounted for most EEC funds. However, last year the lighting Incentive program was discontinued as all lights are already LED. Most RMLD efficiency programs are custom, and the RMLD wanted to provide additional funds for a C&I incentive to encourage solar participation within that customer base. Mr. Phipps discussed the current course of action to Increase the system rebate limit; matching the rebate amount (;1,200 / kW) to the residential incentive; the benefit payback; and the overall action plan. 7. FERC Accountino Trainino Materials: Board Packet "FERC Accounting" Attachment 4 (PDF) RMLD Financial Reporting Compliance (slide 2) Ms. Markiewicz presented on the financial reporting compliance that the RMLD adheres to, as outlined on slide 2. • GAAP (Generally Accepted Accounting Principles) is the foundation for approved accounting methods and standards (training and accounting degree) • GASB (Governmental Accounting Standards Board) is the accounting reporting standards for state and local governments and Is now being taught in colleges. • FERC (Federal Energy Regulatory Commission) is a uniform system of accounts for public utilities. FERC guidance can be found in a standard instruction book (rarely updated) and is self-taught and peer trained in municipalities. FERC Chert of Accounts (slide 3) The specific FERC chart of accounts Is dictated by the type of organization; RMLD Is mainly a distribution company. A portion of the chart of accounts does not fall in line with corporate accounting as outlined on slide 3. FERC Chart of Accounts (slide 4) Ms. Markiewicz reported on the common FERC plant accounts, as outlined on slide 4. Ms. Marklewicz referenced the annual capital budget presentation by Mr. Jaffar, which outlines all capital projects. Every capital project at RMLD must be properly reported In accordance with FERC compliance, so when the department files the Department of Public Utilities Return, the entire plant Is captured appropriately. The FERC chart of accounts provides comparative Information for all municipalities to use throughout the year for a variety of purposes. P•qe 1 10 Ms. Marklewicz stated that transformers and meters are the only assets that are capitalized Immediately when they hit RMLD grounds. Regardless of whether these assets are placed in service or not, they are depreciated immediately. General Plant With the continuing advances in technology, and lack of updates to the FERC guidelines, the RMLD has separated out (382) computer hardware and (383) software, Inside of (391) Office Furniture and Equipment. The Intention of this is to understand and keep track of hardware and software expenses individually. Capital Project Example (slide 5) Ms. Marklewicz Provided a capital project example, as outlined on slide S. There are a variety of different accounts within each capital project. Ms. Markiewicz noted that even when employees are recording their time, they need to understand the proper FERC allocation. The RMLD captures the best categories as feasibly possible, as the categories are not all inclusive. Ms. Marklewicz reviews every invoice and ensures that expenses are charged appropriately. Ms. Markiewicz discussed the examples of the new Wilmington Substation, Grid Modernization & Optimization, Outage Management System, and AMI mesh network. These examples provide a broad overview; within each FERC account there may be additional accounts relative to the project. FERC Operations and Maintenance Expenses (slide 6) Ms. Marklewicz presented the FERC operations and maintenance expenses as outlined on slide 6 and highlighted the relation to the profit and loss statement. Understanding FERC accounting translates to understanding how expenses are related. FERC General 6 Administration Expenses (slide 8) Ms. Marklewicz presented on FERC general and administration expenses as outlined on slide 8, Expenses allocated to this category demonstrate the actual expenses for handling customers, their accounts, bills etc. FERC 930 Miscellaneous General Expenses (slide 9) Ms. Markiewicz presented on FERC 930 miscellaneous expenses as outlined on slide 9. This chart of accounts is specific to FERC and encompasses anything that doesn't below somewhere else. RMLD is constantly researching to identify where everything belongs. it Is important to ensure that reporting Is consistent; and the profit and loss is consistent year to year as to where funds are allocated. Any expenses that are moved are identified and noted accordingly. 8. Scheduling The next board meeting will be held on March 24, 2022. CAB: Meeting Coverage: Mr. Stempeck AP: Ms. Bits Payroll: Mr. Talbot 9. Executive Session At 9:02 PM, Vice Chair Pacino made a motion, seconded by Mr. Talbot, move that the Board of Commissioners go into Executive Session pursuant to Massachusetts G.L. c.164 section 47D, exemption from public records and open meeting requirements in certain Instances, to discuss the deployment of security personnel or devices, or strategies with respect thereto and return to regular session, for the sole purpose of adjournment. Motion Carried: 4:0:1 (4 In favor, 1 absent) Roll Call: Mr. Talbot, Aye; Ms. Bita, Aye; Vice Chair Pedro, Aye; Chair Coulter, Aye. Page 1 11 10. Adjournment At 9:32 PM Vice Chair Paclno made a motion, seconded by Mr. Talbot, to adjourn Motion Carried: 4:0:1 (4 In favor, 1 absent) Roll Call: Mr. Talbot, Aye; Ms. Oita, Aye; Vice Chair Padno, Aye; Chair Coulter, Aye. A true copy of the RMLD Board of Commissioners minutes as approved by a majority of the Commission. '�ti(' ' B 1�TG%NO Phd,Pa nno Mry II, IDlll607) Philip S. Paclno, Secretary Pro Tem RMLD Board of Commissioners Page 1 12