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The results of the operations for the Electric Fund in terms of cash flow and the breakdown of the cash balances for the past four years <br /> are as follows: <br /> Electric Fund Cash Flows- Excluding Refunding Bonds <br /> $35,000,000 <br /> $30,000,000 <br /> $25,000,000 <br /> $20,000,000 <br /> $15,000,000 I — <br /> $10,000,000 <br /> $5,000,000 <br /> 2011 2011 Receipts 2012 2012 Receipts 2013 2013 Receipts 2014 2014 Receipts <br /> Disbursements Disbursements Disbursements Disbursements <br /> Operating costs •Debt payments •Other(capital,interfund,etc.) •Operating receipts •Other(interest,interfund,etc.) <br /> Excluded from the chart above in 2014 are the net refunding bond proceeds of$2,046,586 and related debt payments. <br /> Electric Fund Cash Balances <br /> $14,000,000 <br /> $11,370,664 $12,057,293 $12,097,110 <br /> $12,000,000 <br /> $9,104,896 <br /> $10,000,000 <br /> $8,000,000 <br /> $6,000,000 <br /> $4,000,000 <br /> $2,000,000 <br /> $- <br /> 2011 2012 2013 2014 <br /> Unrestricted Nom Restricted for debt service(bond covenents) —A—Unrestricted designated reserve* <br /> *Unrestricted designated reserve:established to address the short-term financial variability inherent in operations. Potential sources <br /> of this variability include risks associated with natural disasters,reduction in overall customer usage,changes in total system usage <br /> resulting from the actions of large customers,failure to achieve budgeted levels of net income,changes in interest income,and general <br /> operational exposures. <br /> The target level for this reserve,included as the red line in the chart above,is the sum of six months operating expenditures less <br /> depreciation and less purchase power costs,plus the sum of next year's total principal and interest payments,plus one month budgeted <br /> average purchase power cost.The balance above this target level shall be unrestricted. <br /> The cash provided by operating activities has remained strong and was sufficient to cover the amount of capital and <br /> debt needs in 2014.The summary above highlights the significant amount of cash needed each year for the capital People <br /> activities of the Utilities.The operations have been able to finance the capital activities for the last four years. We +pro <br /> cess® <br /> recommend that the Utilities continue to closely monitor future cash flow with the use of projections and the capital <br /> improvement plan. Going <br /> Beyond the <br /> Numbers <br /> 114 <br />