4.1 ERMUSR 11-12-2019 - Laserfiche WebLink

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• A.4 Capital Asset Guide:This is a downstream document developed because of the implementation of Governmental Accounting Standards Board (GASB) practices. This level of detail is not governance and should be delegated to management to oversee and periodically revise. • A.5 Cold Weather Rule Policy: This policy restates statute and provides downstream procedures for implementation of the statute. Because the cold weather rule is already a statutorily requirement, this does not need to be a commission policy and should be delegated to management to oversee and periodically revise as a procedural documents. • A.8 Emergency Closing Procedure:The authority to close the utilities in an emergency is already delegated to the general manager. This policy outlining the procedure should be delegated to management to oversee and periodically revise. • A.9 Emergency Procedures Guide:The emergency procedures guide is a document which provides operating procedures in the event of various emergency situations.This is not governance policy; rather, this policy outlining the procedure should be delegated to management to oversee and periodically revise. • A.10 Financial Reserves Policy:This policy outlines the methodology for determining and designating reserve funds.The existing commission policy G.4i2 Financial Reserves specifically delegates the authority for the purpose documented in this A.10 Financial Reserves Policy to the general manager.Therefore, this document should be delegated to management to oversee and periodically revise through the indirect oversight of the commission and through direct review by the Financial Reserves & Investment Committee. • A.11 Investment Policy: Similarly, this policy outlines the methodology for investments. The existing commission policy G.4i1 Investments specifically delegates the authority for the purpose documented in this A.11 Investment Policy to the general manager. And therefore, this document should be delegated to management to oversee and periodically revise through the indirect oversight of the commission through direct review by the Financial Reserves & Investment Committee. • A.12 Identity Theft Prevention Program — Red Flags Rule:This policy is downstream procedures for preventing identity theft and not governance policy. This policy should be delegated to management to oversee and periodically revise. • A.13 LFG Tour Procedure:This policy is landfill gas to electric generation facility tour procedures and not governance policy.This policy should be delegated to management to oversee and periodically revise. • A.14 Meter Testing Procedure: This policy addresses the process for meter testing.The fee related to meter testing is approved by the commission annually with the adoption of the fee schedule. The process is not governance policy.This policy should be delegated to management to oversee and periodically revise. The authority of setting the fee shall remain with the commission through the approval of the fee schedule. • A.15 Natural Gas Line Damage Reporting Procedure:This procedure identified through this policy is not governance policy and the policy should be delegated to management to oversee and periodically revise. Page 3 of 5 51