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MARKETING, FINANCIAL AND MANAGEMENT REVIEW OF THE CLEARWATER GAS SYSTEM MARKmNG, FINANCIAL . AND MANAGEMENT . RMEW OF THE CLEARWATER GAS SYSTEM PREPARED fOR 1M City of Clearwater, Florida SUBMITTED BY: ~@ BLACK & VEATCH IN ASSOOA11ON WITH Barakat & Chamberlin, Inc. JANUARY 1997 I I I I I I I I I I I I I I I I I I I f R e,S.~l ~/3/97 WO(~SZSSlO,J Table of Contents City of Clearwater, Florida A. Overview and Approach B. Executive Summary C. Management and Organizational Assessment 1. Staff and Management Interviews 2. Pros and Cons of Owning and Operating an Appliance Sales Division 3. Clearwater Gas System's Appliance Sales Operation 4. Independent Contractors 5. Sales Division Efficiency 6. Gas Air Conditioning Options D. New Customer Generation E. Marketing Plan Assessment 1. Target Markets 2. Average Revenues and Consumption by Customer Class 3. Promotional Incentives F. Financial Assessment G. Benchmarking Study ~ Management Consulting 1 I I I I I I I I I I I I I I I I I I I OVERVIEW AND APPROACH I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Overview and Approach Overview The City of Clearwater, Florida (City) owns and operates the Clearwater Gas System (CGS), an underground pipe natural gas and liquid petroleum (LP) local distribution company (LDC) which commenced service in 1923. Originally, CGS manufactured gas from coal and coke. The manufacture of gas was discontinued in 1959 at which time CGS began taking natural gas from the Florida Gas Transmission (FGT) pipeline. The current contract between CGS and FGT includes a peak throughput of 12,000 dekatherms/day. CGS generates approximately $16 million in revenues annually and maintains a payroll of 96 employees. CGS currently serves approximately 13,000 customers in and around the City including thirteen municipalities; the unincorporated areas of northern Pinellas County; and, southwestern Pasco County. The total service area of CGS includes 252 square miles; an area with a population in excess of 600,000 residents. The Pinellas County service area spans 135 square miles. CGS is currently in the process of extending its gas mains and services into a 117 square mile service area in southwestern Pasco County. CGS's territory is bordered on the south, east and north by Peoples Gas System, Inc. (Peoples Gas). Peoples Gas is an investor-owned gas utility and the largest LDC in the State of Florida. Over the past few years, CGS has begun an expansion program aimed at accelerating its customer saturation within Pinellas County while also expanding its customer base within southwestern Pasco County. A Strategic Business Plan was adopted for CGS in 1993 and updated in 1995. In September 1996, the City Commission retained Black & Veatch, in association with Barakat & Chamberlin, Inc., to conduct a Marketing, Financial and Management Review of CGS. This review was to focus on the 1995-2002 Strategic Business Plan Update prepared by CGS in May 1996. We have included a review of 1996 - 1999 Marketing and Communication Plan (Marketing Plan), prepared in October 1996, in our report even though such review is beyond the scope of this assignment. Since it was our desire to provide the City with a review that would offer useful insights for future ~ Management Consulting A-I I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Overview and Approach planning purposes, our analyses, findings and recommendations reflect a review of the Marketing Plan as well. This report presents our analyses, evaluations, findings and recommendations. This Overview and Approach seeks to summarize the study approach, findings and recommendations presented throughout the report. Study Approach Our approach to the study was to first review past strategic planning efforts, along with the current strategic plan and associated financial, marketing and operations data gathered during the study. We also reviewed a number of internal reports, studies by other consultants, and internal correspondence. In addition, we utilized benchmarking to perform series of performance comparisons with other gas utilities with characteristics similar to those of CGS. For our benchmarking comparisons in the gas utility business, we chose to survey four (4) municipal utilities in the southeast along with an investor-owned LDC. The benchmarking results highlighted areas of good performance as well as areas where improvements might be warranted. Since some areas of gas operations do not readily lend themselves to benchmark comparisons, we took a "process review" approach in some areas of our analyses. This approach involves the identification of areas that appear troublesome or are identified as an underlying cause of certain performance shortfalls. In addition to benchmarking and process reviews, we conducted interviews with staff and management at CGS. We received excellent cooperation from CGS staff and management both during the interview process and during all phases of data collection. As part of the study, we also contacted appliance manufacturers, sales representatives and local retailers in an effort to assess various marketing and operational options available to CGS. ~ Management Consulting A-2 I I I I I I I I I I I I I I I I I I I EXECUTIVE SUMMARY I I I I I I I I I I I I I I I I II I I City of Clearwater, Florida Executive Summary Our findings, recommendations and conclusions are summarized below. Findings and Recommendations General 1. Due to probable changes in the future of the gas business, the City and cas management and staff will have to think., act and manage gas operations as a competitive business with an orientation toward maximizing profits over the long run. These changes will include increased competition for customers (particularly large energy users). As a result, cas should continue its strategic planning efforts on an on-going basis. 2. We recommend that cas continue its efforts to improve customer satisfaction in the customer installation area. 3. cas is currently automating its work order system. Substantial savings often results from the elimination of manual work order preparation. 4. cas does not presently have a dedicated information system. Most utilities the size of cas have dedicated management information systems that link customer service, sales and accounting functions. Such systems provide utilities with the tools necessary to track basic customer information and adequately assess performance, progress and sales effectiveness. It is our recommendation that the City assess the needs of cas in this area. cas, like all utilities of its size, needs the proper computer hardware, software and personnel to improve efficiency, enhance growth opportunities and foster improvements in customer satisfaction. 5. The cas information system in Pasco County is not tied directly to the cas main office. It is our recommendation that the City and cas investigate methods for improving communications between the Pasco County and main ~ Management Consulting B-1 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Executive Summary CGS offices including an assessment of an integrated computer system that will accommodate inter-office communications. Clearwater Gas System's Appliance Sales Operation 1. We recommend that CGS continue the operation of its appliance showroom. 2. We recommend that CGS continue to review inventory levels and showroom activity to maintain a competitive position with local appliance retailers. Independent Contractors 1. We found that CGS provides installation and hookup services at a lower cost than local plumbers. It is our recommendation that CGS continue to provide installations for customers and use independent contractors on an "as needed" basis. 2. CGS should continue to conduct customer satisfaction surveys on customer needs, questions, and concerns. Sales Division Efficiency 1. We recommend that the City continue to track sales force productivity indicators which are currently available and begin tracking those which are currently based on estimates. 2. We recommend that the City continue a COmmISSIOn based compensation approach for its sales representatives. Gas Air Conditioning Options 1. The City may wish to consider offering low-cost loans to assist customers in defraying initial purchase and installation costs for gas air conditioning units. Other gas utilities offer low-cost loan programs which include appliance payments as part of a customer's gas bill. CGS may also wish to consider third party fmancing. ~ Management Consulting B-2 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Executive Summary 2. The City may wish to conduct initial market research into the perceptions and attitudes of customers toward gas air conditioning. Such research will require dedicated computer hardware, software and personnel. Marketing Plan Assessment 1. We recommend that cas evaluate marketing strategies under a range of scenarIOS. 2. cas is initiating surveys of its residential and commercial customers. These efforts should include in-depth analyses of all customer classes, market segmentation, and profitability analysis. 3. We recommend that cas undertake a financial analysis of the 1996-1999 Marketing and Communication Plan to show that expenditures are cost-effective and consistent with overall marketing strategy. Strategies should be prioritized and clearly indicate the benefits associated with individual marketing activities. 4. cas should develop a senes of measurement techniques to assess the effectiveness of its promotional budget. 5. It is our recommendation that cas focus a significant portion of its promotional activities (including paid advertising) on the retention of residential, commercial and industrial customers in accordance with its corporate goals and objectives. 6. We recommend that cas continue to evaluate the levels of incentives for its conservation and promotional programs. 7. Because retaining existing customers may be more important in the future under customer choice, cas should begin a formal program using a computer-based ~ Management Consulting B-3 I I I I I I I !I I I I I I II I I, I I I City of Clearwater, Florida Executive Summary database that tracks lost customers and detennines why they left the utility. cas should also develop strategies to recapture lost customers. Financial Assessment cas should continue to work with the City to ensure continued improvements to customer service and key accounts programs. Benchmarking Study Although results of our benchmarking survey show cas's costs to be somewhat higher than the survey average, the City attributes this to the fact that (i) Clearwater accounts for internal service costs better than the other cities surveyed; and, (ii) the cas customer base is smaller than the survey average, forcing fixed costs to be allocated over a smaller base. cas's relative standing, as compared with the utilities surveyed, should not be interpreted as a "negative" or a "positive". cas should, however, view benchmark indicators as a tool for setting short-term goals and shaping long-term strategies. Conclusions Strategic and Marketing Plans The cas Strategic and Marketing Plans are well-thought out plans aimed at increasing sales and revenues. We find the Strategic and Marketing Plans to be fairly comprehensive and provide a framework and guide for cas as it moves into the future. cas has done a good job of analyzing its current situation and developed three strategic goals which are aggressive but realistic. Achievement of the goals, in combination with overall implementation of the Strategic Plan, will provide continuance of a sound gas utility which will contribute to the continued growth and financial well being of the City. The 1996-1999 Marketing and Communication Plan is comprehensive and well- conceived. However, it could better address fundamental changes underway in the natural gas and electric utility industries. cas could also expand its market research efforts to ~ Management Consulting B-4 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Executive Summary learn more about its customers and develop strategies to retain existing customers as well as attract new ones. Financial As evidenced by the operating results (unaudited) for FY 1996 as compared to FY 1995, CGS has significantly improved its net income (after transfers) and increased its contributions to the City by 5.1% in the past year. The CGS financial condition is considered sound. Marketing The sales and marketing efforts put forth by CGS appear to be effective. CGS added nearly as many new customers during FY 1995/96 as the Okaloosa County Gas District which represents a much larger LDC than CGS. CGS has also assigned account representatives to its largest customers and restaurants. This represents another positive step in solidifying relationships with these key customers which account for a significant percentage of total revenues. Management CGS management appears to be highly regarded by staff. The overall CGS organization is basically well-run with participative management and well-trained personnel. Black and Veatch Assistance Black & Veatch has experience in assisting gas utilities with all aspects of gas planning, supply, marketing, operations and ratemaking. We consider it a privilege to be of service to the City and are available to provide the City and CGS with additional assistance in any of these areas upon request. ~ Management Consulting B-5 I I I, I I I I I I I I I I I I I I I I MANAGEMENT AND ORGANIZATIONAL ASSESSMENT I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment The City requested that, as part of this study, Black & Veatch, in association with Barakat & Chamberlin, Inc., conduct a high level assessment of key business and operations functions of CGS. The City further requested that this assessment center around the sales and marketing functions which impact the elements of services, products, price, marketing and sales over which CGS has control. As we explained to the City at the beginning of this study, sales operations analyses depend on the availability of cost and revenue data. To the extent that such data were not available, our assessments of sales operations were limited. Staff and Management Interviews Members of the Black & Veatch Project Team conducted numerous interviews with staff and management at CGS. The interviews lasted approximately an hour to an hour and one-half. In order to maintain consistency in the questions asked of each employee, the format of each interview basically followed the same outline. Findings and Recommendations Based on our interviews with staff and management at CGS, we find that: 1. The overall CGS organization is basically well-run with participative management and well-trained personnel. 2. CGS appears to provide good service to its customers. Installations are generally accomplished within agreed upon time frames. However, a customer satisfaction survey conducted by CGS found that approximately 20% of the customers surveyed were not completely satisfied with the installation service they received. As a result, CGS has instituted programs and processes to address this issue. We recommend that CGS continue its efforts to improve customer satisfaction in the installation area. ~ Management Consulting C-l I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment 3. cas is currently automating its work order system. Substantial savings and streamlining often result from the elimination of manual work order preparation. This may also speed up the process of hooking up new customers. 4. cas does not presently have a dedicated management information system. It is our understanding that the City's computer system (SPARKLE) is used by the Customer Service Department to bill water, sewer and gas customers. It is also our understanding that this system cannot accept historical data on items such as meter turn-ons, conservation, etc. At present, there is no way for cas to track historical data or answer basic analytical questions on things such as the number of "heat only" customers or the number of gas "water heater" customers. Based on generally accepted utility operations, it is our experience that utilities without such capabilities often make inefficient use of employee time since calculations and data requirements must be developed over and over. Most utilities the size of cas have dedicated management information systems that link customer service, sales and accounting functions. Such systems provide utilities with the tools necessary to track basic customer information and adequately assess performance, progress and sales effectiveness. It is our recommendation that the City assess the needs of cas in this area. cas, like all utilities of its size, needs the proper computer hardware, software and personnel to address these issues. 5. The cas information system in Pasco County is not tied directly to the cas main office. It is our understanding that this can often result in slow communications and missing data. It is our recommendation that the City and cas investigate methods for improving communications between the ~ Management Consulting C-2 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Pasco County and main CGS offices including an assessment of an integrated computer system for CGS that will accommodate inter-office communications. Pros and Cons of Owning and Operating an Appliance Sales Division CGS sells a variety of residential and commercial gas appliances. CGS operates a showroom for this purpose, and its staff also makes sales outside the showroom. This section of the report discusses, from a marketing perspective, the pros and cons of maintaining this retail appliance sales operation. In preparing this analysis, we reviewed data provided by CGS regarding showroom operation, customer activity, and sales volume, as well as information on CGS's strategic positioning and goals. Many of our observations, however, are generic-that is, they are not necessarily specific to CGS and are based on our general knowledge of utilities and appliance markets nationally. Analysis of the Appliance Sales Operation: Pros Supports the System's Marketing and Expansion Goals. CGS's Strategic Plan, like that of most gas utilities, focuses on growth, both within its established service territory as well as in areas of expansion. To achieve such growth, a utility must-among other things-promote awareness of the benefits of gas appliances and ensure that they are readily available at retail. The appliance sales operation probably raises the awareness of gas appliance options among current and potential utility customers. Also, by providing an additional channel for obtaining gas appliances, it may influence some customers to choose gas or accelerate a planned adoption of gas. We are not aware, however, of data that address these suppositions. Such data could be obtained through a survey of residents and businesses. ~ Management Consulting C-3 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Acquaints Customers With New Applications for Gas. The sales operation may acquaint current and potential gas customers with certain applications for natural gas that are not widely known. In the commercial sector, these include gas air conditioning and desiccant cooling. Among residential customers, very few are aware of gas air conditioning, and few contractors have experience in installing or servicing this technology. Also, many consumers are not familiar with gas clothes dryers and to accompanying operating cost advantage over electric dryers. Walk-in traffic to the showroom presents opportunities for sales staff to inform customers of these and other gas applications. There are many other ways, however, that this information can be communicated, either in parallel to the showroom operation or in place of it. Possible methods include sales calls on commercial accounts and contractors; displays at civic events, home shows, etc.; bill stuffers; direct mail; and print and broadcast advertising. Offers "One-Stop Shopping" Convenience. In conjunction with installation and service functions, an appliance sales operation allows customers to meet all their gas appliance needs through a single source. This "one-stop shopping" approach is a significant convenience for customers and may reduce logistical problems-for example, in the coordination of delivery and installation dates. May Contribute to Revenue and Profits. The revenues from appliance sales, if adequate to cover costs, may increase the utility's contribution ("dividends") to the municipal treasury. A comprehensive analysis of the profitability of appliance sales would fully account for the operation's costs, such as: the cost of goods sold; the cost of carrying inventory; salaries of salespeople and administrative staff; personnel overhead; costs of facilities (showroom) and office equipment (phones, computers, etc.); and advertising and promotional costs. ~ Management Consulting C-4 I I I I I I I I I I I I I I I I 'I I I City of Clearwater 1 Florida Management & Organizational Assessment Analysis of the Appliance Sales Operation: Cons Low Margins and High Risks. The appliance business is traditionally highly competitive, and competition has only increased with the rise of the discount superstores (Circuit City, Best Buy), which exert substantial pressure on old-line retailers such as Sears. The prevalence of appliance advertisements, especially in newspaper advertising supplements, is one indicator of the intensity of competition; another is the disappearance in recent years of many independent retailers and smaller chains, a result of consolidation or business failure. May Be Seen as Unfair Competition. In some jurisdictions, utilities' efforts to break into appliance sales and/or service have generated substantial opposition from local vendors, particularly HV AC and plumbing contractors, who assert that it represents unfair competition. Some utilities have been barred from sales and service businesses or have had restrictions imposed on their sales and service operations. In general, the line of argument has been that allowing regulated utilities to compete with non-regulated businesses risks forced cross-subsidization of those activities by customers of the regulated side of the business. Summary The table on the following page summanzes the pros and cons we have identified. ~ Management Consulting C-5 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Pros Cons Supports the system's marketing and Low margins and high risks expansion goals Acquaints customers with new May be seen as unfair competition applications for gas Offers "one-stop shopping" convemence May contribute to revenue and profits Clearwater Gas System's Appliance Sales Operation As part of this study, the City requested that we utilize data supplied by CGS and information gained through interviews with staff and management to assess the advisability of maintaining CGS's appliance sales operation. This analysis focused on the various products and services provided by CGS; the current profitability of such products and services; CGS prices relative to those of local retailers; and, the advisability of maintaining appliance inventories as compared with entering into a strategic partnership with local retailers. The CGS appliance showroom sells major gas appliances such as ranges, cooktops, clothes dryers, and water heaters as well as grills, gas logs, and smokers. Our analysis of CGS's appliance sales operations includes a review of showroom hours (and the cost of operating the showroom) appliance sales, and a comparison of CGS resale prices with local appliance retailers. The showroom operates Monday through Friday from 8:00 a.m. to 5:30 p.m. The CGS showroom is now closed on Saturdays. CGS recently analyzed the effectiveness ~ Management Consulting C-6 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment of its appliance showroom business hours. The following are results for the period August 19 through October 18, 1996: Average Weekday Walk Ins Per Day: Average Weekday Floor Sales Per Day: Average Weekday 5:30-6:00 p.m. Walk In or Sale: 2.62 0.93 0.00 Average Saturday Walk Ins Per Saturday: Average Saturday Floor Sales: 0.38 0.00 Overall Ratio of Walk Ins to Floor Sales: Overall Percent of Walk Ins Making Purchase: 3.39/1 29 % CGS found that in June and July, an average of 35-45 customers called on a weekday (or about four calls per hour) between 8 a.m. and 5:30 p.m. An average of one customer called between 5:30 p.m. and 6 p.m. Saturday calls averaged less than three per day. Due to the low traffic volume between 5:30 p.m. and 6 p.m. and on Saturdays, CGS is trying to change business hours to 8 a.m. to 5:30 p.m. on weekdays and remain closed on Saturdays. The annual cost to maintain the showroom is approximately $37,080. On a monthly basis, this includes $1,210 for rental space, $370 for utilities, and $1,510 for a salesperson's salary. CGS provided three monthly reports of detailed appliance sales (August-October 1996). Table C-1, on the following page, summarizes appliance sales for the period. The reports did not segregate showroom sales from non-showroom sales. However, nearly all water heater sales are generated outside the showroom. Most appliance sales are transacted in the showroom. Although CGS displays as much inventory as possible in the showroom, most inventory is stored in a CGS warehouse. Current inventory of out-dated appliances is sold through the showroom at discounted prices. ~ Management Consulting C-7 I I I I I I I I I I I I I I I I I I I Table C-1 Clearwater Gas System Appliance Sales Cost to Resale to CGS Customer Mark-up ($) ($) (%) August 1996 1 Residential Water Heaters 7,452 10,878 46% 2 Commercial Water Heaters 4,074 5,221 28% 3 Appliances 6.594 9,368 42% 4 Total August Sales 18,120 25,467 41% September 1996 5 Residential Water Heaters _6,597 9,064 37% 6 Commercial Water Heaters 2,259 3,208 42% 7 Appliances 3.227 4,502 40% 8 Total September Sales 12,082 16,775 39% October 1996 9 Residential Water Heaters 5,496 7,932 44% 10 Commercial Water Heaters 1,303 1,695 30% 11 Appliances 4671 6,289 35% 12 Total October Sales 11,470 15,917 39% 13 Total Three Month Sales 41,672 58,159 40% 14 Water Heaters as Percent of Total Sales 65% 65% 15 Appliances as Percent of Total Sales 35% 35% CLRwrRSV,WK4 B I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Over the last three months, water heaters have generated about 65 percent of gas appliance sales. Grills, ranges, cooktops, gas logs, and clothes dryers comprise remaining sales. Total resale value of gas appliances for the last three months amounts to $58,160; whereas cost to CGS totalled $41,670. This is a mark-up of about 40 percent. In a survey conducted by Black & Veatch, we found that CGS natural gas water heater prices were not as competitive as those of Clearwater area retailers. CGS was typically $50 to $100 higher in price than Sears or Home Depot. For propane water heaters, Home Depot was again $50 to $100 cheaper than CGS. This may be attributable to the fact that CGS only offers national brands while some competitors also offer discount brands. However, CGS was priced competitively with Sears. Appliances are more difficult to compare among competitors. Brand names vary from store to store, as does the quality among brands. Most competitors are also unwilling to share pricing information over the telephone. However, we did find that CGS is priced competitively with Montgomery Wards on Tappan gas ranges and clothes dryers. Findings and Recommendations 1. We recommend that CGS continue the operation of its appliance showroom. Last year CGS sold 688 appliances which produced sales of $319,000 or a profit of $95,700. Although CGS does not generate large profits from appliance sales, it profits from the sale of natural gas over the long term and increases its market penetration in gas appliance sales. Other retailers, such as Sears, Montgomery Wards, or Home Depot in the Clearwater area typically carry 90-95 percent of their inventory in electric appliances. If CGS did not operate a gas appliance showroom, these appliances sales probably would not have occurred, and CGS would have missed the opportunity to provide gas sales to these customers. ~ Management Consulting C-9 I I I I I I .1 I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment 2. We recommend that CGS continue to review inventory levels and showroom activity to maintain a competitive position with local appliance retailers. CGS is making efforts to limit the level of inventory that they carry. For example, instead of maintaining a high inventory on ranges and larger gas appliances, CGS will place orders for these appliances as customers request them. Independent Contractors as an Option for Gas Hookup and Appliance Installation The City requested Black & Veatch analyze the option of utilizing independent contractors for the installation and hookup of gas and gas appliances as a means for lowering operating costs and enhancing customer service. CGS has the ability to provide gas appliance installation services because CGS personnel are licensed and trained to perform such services. Area plumbers have been reluctant to provide these services due to additional licensing requirements and insurance coverages accompanied by the risk aversion associated with expanding crews to accommodate the gas installation business. CGS has utilized local plumbing firms to assist in gas installations. However, CGS typically performs installations cheaper than these plumbing firms. Currently CGS employs 16 persons in their Installation Section. This includes one supervisor, two inspectors, one customer service representative, and twelve installers. Although appliance installation is a primary responsibility, the Installation Section also converts customers from LP to natural gas, installs gas piping for residential and commercial customers, assists in emergency leak repair, and provides back-up to the Service and Repair Section during the winter season. In a recent customer survey conducted by CGS, 73 percent of surveyed customers rated installation good to excellent when asked if they felt that requested services were delivered in an acceptable time frame; whereas, 22 percent rated installation fair to poor. Lead time between the purchase of an appliance at the CGS showroom and installation at a customer's home varies as a result of several factors. These ~ Management Consulting C-lO I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment include: the degree of urgency, i.e., emergency replacements such as leaking water heaters; the need to install a main and service line along with meter and house piping; the time required to pull a permit; the customer's availability; and, the availability of inventory. Typically, water heaters (requiring replacement due to age), ranges, and dryers are replaced within two to five working days. In most cases, leaking water heaters are replaced the next working day. It is important that CGS continue to conduct customer satisfaction surveys. Installers, contractors, or employees who directly serve customers, either by telephone or in the field, should be advised of the proper protocol in responding to customer requests. Unfortunately, the one customer who receives poor or untimely installation will be more likely to return a survey than the ten customers who have no complaint with an installation. However, this allows CGS to continue to improve upon its customer service. Findings and Recommendations 1. We recommend that CGS continue to provide gas installation and hook-up to CGS customers. CGS provides the service at a lower cost than local plumbers and, generally, in a timely manner. According to CGS, from FY 1995 to FY 1996, the number of installations and installation revenue increased by approximately 31% and 37%, respectively. However, CGS should continue to keep a listing of local plumbers who are certified to provide installations to call upon for assistance if the need arises. 2. We recommend that CGS routinely conduct a customer satisfaction survey. Twenty-two percent of those customers who responded to a recent survey expressed dissatisfaction about the manner in which their service call was handled. Customer surveys will continue to allow CGS to gather information concerning customer needs, questions, and concerns and assist CGS in determining necessary improvements. ~ Management Consulting C-ll I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Sales Division Efficiency The City requested that Black & Veatch review the CGS Sales Division for efficiency and effectiveness using productivity indicators and assess the CGS sales commission plan as it compares with those of other comparable gas utilities. As we explained to the City, this analysis is heavily dependent on the availability of detailed information pertaining to sales calls, contacts, costs, revenues, orders and confidential compensation packages that utilities oftentimes do not track or are reluctant to release. Black & Veatch surveyed four (4) publicly owned and one (1) investor owned gas distribution utilities during the course of this study. We received responses back from three (3) of the municipal utilities. Information on the investor owned LDC was compiled from reports filed with regulatory agencies. The survey questionnaire specifically requested information on sales force productivity indicators and compensation plans. Sales Force Productivity Indicators Data on sales force productivity were not available from two of the municipal utilities. These utilities simply do not keep records on such indicators. Likewise, similar information could not be derived from regulatory filings made by the investor owned utility. As a result, our analysis includes data from CGS and Okaloosa County Gas District (Okaloosa County) only. The results of this analysis are summarized in Table C-2 on the following page. CGS was able to supply information on the requested performance indicators, although a certain amount of estimating was still required. We caution the City that the figures presented in Table C-2 may be misleading due to a number of assumptions by both Okaloosa County and CGS. An overview of Table C-2 is presented below. Line 1 : Average number of sales calls reflects the average number of sales calls made by all CGS sales representatives during the period June through ~ Management Consulting C.12 I I I I I I I' I e Sf!! c..o .W 1ij er: 0)'- c,!!"E -nl- 0:...2;- g (;j:~ UoE'O _ ClI ::l 0:(jj"8 NW>>" 'I-(I)ll. Uer: ClI .!!3:~e .c0:(!)0 nler: Uo I-W~Ul ..J-ClI U~~ Uonl- OCllO >-05 I-_Ul - 0'- u~[ .!!! E > 0 ~u I I I I I I I I I I I. 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IV CIl < CIl o .~ 41 en '0 41 .ti en I") - I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment August 1996. Okaloosa County's data reflects actual data for FY 1995/96. The large discrepancy between the CGS estimate of 16 per day and the Okaloosa County figure of four (4) per day may well reflect Okaloosa County's use of a salary based compensation plan for its sales representatives and/or longer commuting distances between customers. Line 2: Okaloosa County does not maintain records on average sales call time per contact. Line 3: Average revenue per sales call varies widely between CGS and Okaloosa County. Again, this may well be attributable to differences in service area customer characteristics. Line 4: Average cost per sales call is remarkably comparable for the two utilities with estimates from CGS and Okaloosa County of $56.00 and $57.00, respectively. Line 5: Neither LDC is allowed to incur entertainment costs in the pursuit of sales. Line 6: The percentage of orders per 100 sales calls is also quite comparable for CGS and Okaloosa County, with CGS at approximately 27% and Okaloosa County at nearly 30%. Line 7: CGS added 1,002 new customers during FY 1995/96. Okaloosa County reported 1,125 additional customers in FY 1994/95. Although these figures appear comparable, they must be viewed in light of additional factors such as existing market penetration, geographical area, population density, competition, etc. ~ Management Consulting C-14 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment Line 8: CGS does not track information on lost customers. The residential figure of 120 is an estimate. The commercial figure for CGS reflects the number of commercial establishments switching from natural gas to propane. In companson, Okaloosa County reported losing 328 customers during FY 1994/95. As Table C-2 shows, Okaloosa County was unable to furnish information on annual sales force costs as a percentage of total annual sales. Compensation Plans Although it is generally accepted practice in most industries to compensate sales personnel on a commission basis, we found that none of the municipal LDCs reporting back in our survey utilized a commission structure or bonus plan for compensating sales representatives. Information on the compensation plans for investor owned utilities is considered confidential and was not available for purposes of our study. When compared with similar publicly owned gas utilities, it appears that CGS is rather forward-thinking in the area of sales compensation. Experienced sales personnel will attest that the number of sales calls is paramount to eventual sales performance. It is our opinion that the lower number of sales calls per day and the lower average revenue per sales call reported by Okaloosa County in Table C-2 (Lines 1 and 3, respectively) may reflect, in part, differences attributable to commission based v. salary based compensation plans. Findings and Recommendations 1. Given the limited response to our requests for information on sales force productivity indicators, we would recommend that the City continue to track those indicators which are currently available and begin tracking those which ~ Management Consulting C-15 I I I I I I I I I I I I I I I I I I I City of Clearwater I Florida Management & Organizational Assessment were based on estimates. This would allow CGS to monitor its own sales force progress and provide data for comparisons with other LDCs as more information becomes available. 2. CGS currently utilizes a commission based compensation plan for its sales representatives. From the results of our survey, it appears that this not a common practice among comparable municipal LDCs. There may also be some cursory evidence from our survey indicating that a commission based compensation plan encourages increases in the number of sales calls per day and the average revenue per sales call. Since most sales organizations utilize performance based compensation plans to encourage sales, we recommend that the City continue a commission based compensation approach for its sales representatives. 3. The sales and marketing efforts put forth by CGS appear to be effective. CGS added nearly as many new customers during FY 1995/96 as the Okaloosa County Gas District which represents a much larger LDC than CGS. Gas Air Conditioning Options The City requested that Black & Veatch outline the steps necessary for CGS to obtain efficient gas air conditioning units at prices comparable to electrical units; assess the likelihood of obtaining gas units directly from manufacturers; and, examine the potential of forming a strategic alliance with a gas air conditioning manufacturer such as York. The results of our analyses are presented below. York International (York) manufactures and distributes an efficient, well-known and industry recognized gas heat pump known as the York Triathlon. A competitive unit is not currently available in the market. York is the second largest manufacturer of HV AC equipment in the world and has historically utilized a distribution network ~ Management Consulting C-16 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment for the sale and distribution of all of its products. As a result of York's distribution policies, there is currently a distributor's mark-up of approximately $1,200.00 per unit on natural gas heat pumps manufactured by York. York has an agreement with Ferguson Enterprises, Inc., (Ferguson) in Tampa that allows Ferguson to act as a central distributor of the York Triathlon natural gas heat pump. Ferguson, as a York distributor, has certified a number of individual dealers in Pinellas County for installation and service on these units, but York (in accordance with its established distribution policies) will not sell directly to such certified retailers. As a result of York's distribution policies, the cost of a residential natural gas heat pump remains around $7,000.00 (installed) as compared with a comparably efficient electric unit at a price of about $5,000.00. Without the distributor's mark-up, the natural gas unit could be priced at approximately $5,800.00. At a price of about $5,800.00, natural gas operating costs would bring the lifetime cost of a natural gas unit below that of a comparable electric heat pump. York personnel indicated that a two-pipe, gas heat pump will be available between January and April of 1997. The new heat pump has been somewhat modified to meet the needs of warmer climate customers, i.e., consumers without the need for heavy heating capabilities. According to York, the price for these units is expected to be anywhere from $400.00 to $600.00 less than four-pipe units currently available, depending on the model purchased. Installed prices may reflect even greater savings. The lower price of the new units will make them more competitive with comparable electric units and may enable CGS to gain additional market share. We should note that CGS management and staff have been instrumental in encouraging York to bring these units to market. CGS has not performed formal market research on the potential for gas air conditioning within its service territory. Given the central Florida climate, it can reasonably be assumed that a significant percentage of homes and businesses in the CGS service area currently have electric air conditioning. Although one could argue that a lower cost alternative to electric air conditioning would be highly successful in ~ Management Consulting C-17 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment such a market, to assume a potential market penetration of 100% of the current electric cooling market does not consider all facts pertinent to consumers' decisions. Findings and Recommendations 1. The York Triathlon currently represents the industry standard for reasonably priced, gas air conditioning. Our conversations with personnel at York indicate that the company's policies and procedures for distributing its products are not likely to change anytime in the foreseeable future. Thus, it is not currently feasible for CGS to expect that gas air conditioning units will be available directly from the manufacturer. 2. Most LDCs concur that it is the distributor's mark-up that continues to make gas air conditioning units too pricey for some consumers. Since this mark-up cannot presently be circumvented, the City may wish to consider offering low-cost loans to assist customers in defraying initial purchase costs as well as costs associated with installation, retrofit, plumbing, etc. 3. Partly as a result of the efforts of CGS staff and management, York will be introducing a new gas heat pump in the spring of 1997. The new unit will be less expensive due to design modifications. We would recommend that CGS continue to monitor York's progress with these new units with an eye toward maximizing increasing future sales and market penetration through education, advertising and other promotional programs.. 4. The City may wish to consider offering low-cost loans to assist customers in defraying initial purchase and installation costs for gas air conditioning units. Other gas utilities offer low-cost loan programs which include appliance payments as part of a customer's gas bill. CGS may also wish to consider third party financing. ~ Management Consulting C-18 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Management & Organizational Assessment 5. The City may wish to conduct initial market research into the perceptions and attitudes of customers toward gas air conditioning. Prior to embarking on an action plan that targets a particular market segment, prudent business practice dictates that an organization gather as much information as possible about the market segment in question; objectively estimate market potential; and, evaluate the potential costs and revenues associated with a proposed action plan for the targeted market segment. It should be noted that market research will require dedicated computer hardware, software and personnel. ~ Management Consulting C-19 I I I I I I I I I I I I I I I I I I I I NEW CUSTOMER GENERATION I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida New Customer Generation To the extent that data and information were readily available from customer surveys and could be provided by cas on a timely basis, the City requested that Black & Veatch investigate the following questions. What prompts someone to become a customer? What are the primary services they seek? What are the key reasons why people do not become cas customers and what can be done to remedy this situation? What prompts someone to become a CGS customer? Lower operating costs are generally the initial attraction for most gas customers. However, reliability, safety, rate stability, customer service and environmental concerns can also figure prominently in a consumer's decision about energy services. In mtioo, different classes of customers will have different requirements. For example, a residential customer may value reliability and service, while an industrial customer with altemative- fuel capabilities might compromise on reliability in return for lower gas costs. Further, a residential customer faced with relatively high up-front costs for gas air conditioning might choose a comparably efficient electric unit with lower initial costs and higher long- run operating costs even though total unit costs over the life of the electric unit may eventually exceed total unit costs of a comparable gas unit. Such a decision is not as likely from a commercial or industrial customer where planning and payback horizons are generally shorter than those of the residential market segment. What are the primary services sought by customers? Residential customers typically seek gas service for water heating, cooking, clothes drying, and pool heating. Although a residential customer may seek lower cost appliances, service combined with safety is often their highest priority. For commercial and industrial customers, it is critical that the servicing LDC maintain an open and working relationship with each customer. For example, commercial ~ Management Consulting D-l I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida New Customer Generation and industrial customers are generally business types who expect phone calls to be returned within 24 hours (or immediately under emergency situations) or prefer one point of contact at the gas utility. Currently, CGS is comprised of approximately 12,160 customers with 10,580 residential customers (87 percent) and 1,549 commercial and industrial customers (13 percent). CGS also has 9 interruptible customers, 1 wholesale customer, and 5 air conditioning service customers. The majority of CGS customers utilize gas service for water heating, cooking, and industrial uses. Climatic conditions in Clearwater limit the market potential for gas heat. Therefore, the market segments with the greatest potential for expansion with existing customers include: gas air conditioning and customer appliance conversion. What are the key reasons why people do not become CGS customers and what can be done to remedy this situation? In general, consumers do not choose gas as a result of safety concerns; expensive initial equipment and installation costs; and, lack of information about options and operating costs. Many customers who do not choose natural gas (or propane) as their fuel choice have the misperception that the product is not safe. A gas utility can overcome this misperception by educating potential customers. This can be accomplished by mailing flyers to potential customers and explaining the benefits of natural gas (or propane) as well as confronting safety concerns. CGS should also continue its efforts to lobby for more support on educating consumers about natural gas safety concerns on a state and national level. Confronting safety issues is also a good way for preventing mishaps with natural gas. CGS already provides 24-hour emergency service. In addition, CGS could explain the dangers of carbon monoxide and how residents can properly maintain their gas appliances to prevent dangerous situations. Providing rebates on carbon monoxide detectors will also ~ Management Consulting D-2 , I I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida New Customer Generation lessen the cost to customers and alleviate some safety concerns. It should be emphasized that CGS provides 24 hour emergency service and carbon monoxide testing. Customer service representatives might also be used to educate commercial and industrial customers on the benefits of replacing electric units with more efficient, lower- cost gas equipment. Gas- fired desiccant systems have become popular in specialized applications. For example, they are effective in frozen-food sections of supermarkets, eliminating both frost-covered packages and cold aisles, while reducing a store's overall cooling load. Owners of buildings concerned with air quality, such as senior-living and health care facilities, use desiccant systems and their drying effect to help eliminate bacteria and mold that can grow and spread in HV AC systems. A hurdle remains in educating customers about gas air conditioning units. Only a limited number of gas cooling products are currently suitable for the residential market. In general, the initial cost of such units is cost prohibitive for many customers. As a wider range of products become available, increased residential customer awareness can be expected to increase market penetration. York International Corporation (York) is making strides with their Triathlon gas-fired heating and cooling system. However, the industry has had greater success in equipment for the larger-chiller market for commercial and industrial customers. Many of the electric units that were put into place in the late 1970's are approaching the end of their useful lifespan and new gas equipment can be marketed to replace these units. Not only must a gas utility try to convert customers from electric appliances to gas appliances, but a marketing plan should also exist to capture the new housing market. Nationally, 65 percent of all new single and multifamily homes use natural gas heating. This is a sharp contrast to 1984 when the new home market share for gas heat was only 39 percent. New construction often presents a more viable market since consumers' appliance costs can be significantly less than those associated with replacement or retrofit. CGS should continue to work with subdivision developers and encourage the installation of gas equipment. The Gas Research Institute Consortium has worked with utilities and subdivisions to promote its Triathlon gas-fired heating and cooling system. Last year, a subdivision in Las Vegas became the site of the nation's first Triathlon community. In the Midwest, Columbia Gas of Ohio has initiated a program of gas ~ Management Consulting D-3 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida New Customer Generation cooling rebates for buyers of new homes equipped with Triathlon systems. Columbia has also arranged for a mortgage company to offer mortgages at interest rates below the market rate to buyers of Triathlon-equipped homes. Nationally, utilities are financing and leasing gas cooling equipment to commercial and industrial customers. This allows a commercial or industrial customer to immediately obtain the low operating-cost benefit of gas cooling without requiring an up-front investment. Environmental issues will also create potential marketing opportunities for gas cooling. The end of 1995 brought a ban on the manufacture of chlorofluorocarbon (CFC) refrigerants in the United States because of their destruction of the atmosphere's ozone layer. The CFC phase-out should create pressure to replace older CFC-based cooling equipment with new equipment that use less environmentally threatening refrigerants. This development may provide CGS with additional sales opportunities. Findings and Recommendations 1. Lower operating costs are generally the initial attraction for most gas customers. However, reliability, safety, rate stability, customer service and environmental concerns can also figure prominently in a consumer's decision about energy servIces. 2. The majority of CGS customers utilize gas service for water heating, cooking, and industrial uses. Climatic conditions in Clearwater limit the market potential for gas heat. Therefore, the market segments with the greatest potential for expansion with existing customers include: gas air conditioning and customer appliance conversion. 3. It is imperative that the City and CGS understand why customers choose natural gas over electricity; what services customers expect from their energy provider; and, what CGS can do to combat misinformation pertaining to natural gas. CGS should consider extending and continuing its customer survey program with an ~ Management Consulting D-4 I , I i I I I I I I I I I I I I I I I I I City of Clearwater, Florida New Customer Generation eye toward gathering and monitoring information on customer needs, requirements, questions and concerns. Since larger commercial and industrial customers are at a higher risk of seeking energy alternatives other than gas, a separate survey should be designed to identify their needs and concerns. 4. CGS should continue to work with subdivision developers and encourage the installation of gas equipment. Utilities and subdivisions have worked together to promote York's Triathlon gas-fIred heating and cooling system. Last year, a subdivision in Las Vegas became the site of the nation's fIrst Triathlon community. In the Midwest, Columbia Gas of Ohio has initiated a program of gas cooling rebates for buyers of new homes equipped with Triathlon systems. Columbia has also arranged for a mortgage company to offer mortgages at interest rates below the market rate to buyers of Triathlon-equipped homes. 5. Many customers may not choose natural gas (or propane) as their fuel choice because they have the misperception that the product is not safe. CGS can overcome this misperception by educating potential customers through mailing programs; community education programs; public service announcements; and press releases aimed at explaining the benefIts of natural gas (or propane) as well as confronting safety concerns. ~ Management Consulting D-5 I I I I I I I I I I I I I I I I I I I MARKETING PLAN ASSESSMENT I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment The City requested that this study include a high level marketing plan assessment. The evaluation focused on the reasonableness of CGS's strategic plan to increase marketing success throughout its service territory. For CGS to successfully preserve its customer base, it must answer these three key questions. · Who are its customers? · What products and services do they want? · How much are they willing to pay for the services and products they desire? Experience has shown that companies answer these questions by dividing customers by market segment; identifying those segments that show the greatest potential; forming market segment teams to study customers' needs and wants; analyzing the competition; and identifying product and pricing strategies. Our evaluation seeks to determine the feasibility of CGS's strategic marketing plan to identify both its potential and "at risk" customer groups and to generate products and services that are competitively priced to acquire and/or retain these customers. Where necessary, the assessment includes recommendations on how to modify or alter CGS's current strategic plan such that it will better serve CGS in its efforts to expand customer base as well as confront and counter the loss of customers to "predatory" pricing. CGS's Target Markets Clearwater Gas System provides a range of services to energy consumers in West-central Florida. The types of services include: · natural and propane gas services · gas appliance sales and service . gas piping inside customers' residences or buildings . domestic and commercial gas appliance equipment sales and service ~ Management Consulting E-l '. I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment CGS serves more than 13,000 customers in its 252 square mile service territory with a population of 600,000 people. The service territory encompasses 13 municipalities and the unincorporated areas of northern Pinellas County and southwestern Pasco County. In 1995, a territorial dispute was settled at the Florida Public Service Commission, which provided CGS the opportunity to expand its service territory into 117 square miles of southwestern Pasco County. People's Gas System, the company with whom CGS settled the dispute, provides natural gas services in service areas adjacent to CGS on the north, east, and south. The Gulf of Mexico lies to the west. The portion of the service territory in northern Pinellas County has 135 square miles and CGS has only a 5 percent saturation there. The new 117 square mile southwestern Pasco County service territory is growing rapidly and provides significant growth potential. Nearly 85 percent of CGS's customers live in single-family dwellings and account for approximately 27 percent of all non-fuel revenues. General Service (commercial and industrial) customers comprise 15 percent of CGS's customers and account for approximately 66 percent of total non-fuel revenues. CGS's ten interruptible customers account for only 0.1% of all customers, but provide 7.4% of non-fuel revenues. The largest users of gas are hospitals, health care facilities, hotels, motels, restaurants, and laundries. According to the Bureau of Economic and Business Research (BEBR) at the University of Florida, the average age of residents in the City of Clearwater (the only city for which data were available) is significantly higher than the age for Florida in general. More than 36 percent of the residents of Clearwater are 55 and older, contrasted with 28 percent for residents in the state. More than a quarter (25.6 percent) of Clearwater's residents are over 65 years of age, as compared to 18.3 percent for the state. Median household income of Florida residents is nearly the same as residents in Clearwater ($27,483 versus $26,473). The number of persons per household is 2.46 in the state, but 2.16 in Clearwater. ~ Management Consulting E-2 I I I I : I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment Looming Competition in the Natural Gas and Electric Utility Industries The 1996-1999 Marketing & Communication Plan is quite comprehensive. It covers most areas expected in a marketing plan including products and services to be offered, advertising and promotion, public and media relations, and organizational issues. The Marketing Plan, however, does not adequately acknowledge the changing competitive structure of the natural gas and electric utility industries. A portion of the Marketing Plan should be devoted to the recognition of these changes and the need for CGS to respond to them in a decisive way. Most of the marketing and promotional activities outlined in the Marketing Plan are geared toward attracting new customers. In addition to adding new customers, CGS must undertake defensive strategies aimed at retaining existing customers and maintaining flexibility to respond to changing market conditions. CGS must analyze its strengths, weaknesses, opportunities, and threats and address questions such as: What type of company does CGS want to be? A full service energy provider? Or, a gas utility whose major market is transporting gas? The answers to these questions will have a tremendous impact on the type of marketing strategy CGS employs. For example, if CGS's primary line of business is to transport natural gas, marketing efforts to increase customer loyalty would be relatively unimportant. Marketing Research Except for some of the general parameters of the customer base outlined above, CGS does not know much about its customers. The utility should undertake a major marketing research program to learn more about each type of customer. As competition increases in the natural gas and electric utility industries, it is imperative that utilities learn more about their customers and competitors. The natural gas and electric utilities of the future promise to be driven more by customer needs than by regulation. Utilities, which have a long history of focusing their attention on regulation, the distribution of natural gas and production of electricity, must now concentrate on satisfying the wants and needs of their customers more efficiently and effectively than competitors. ~ Management Consulting E-3 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment Many methods can be used to collect and analyze vital market and customer research. We recommend that CGS conduct the following types of market research: . Focus group interviews Customer surveys Customer visits Market segmentation Profitability analysis of segments Competitor intelligence. . . . . . A description of each market research method follows. Focus Group Interviews. Focus group interviews can be used to identify customer opinions and perceptions about a range of issues. While focus groups are not statistically valid, they provide an excellent opportunity to probe deeply into issues with a small number of customers. They are a good way to begin asking customers what they want from their utility. The results from focus groups can also be used to begin market research projects by indicating how to segment markets. Issues to investigate in focus groups might include: . Satisfaction with current natural gas and electric services Changes in cost and service levels that would cause them to switch providers Potential new products and services that customers want Views on specific products and services CGS is considering New public relations activities and promotional campaigns . . . . Focus groups are quick to organize and can be conducted with all types of customers. They can also be conducted to explore the attitudes and opinions of key decision makers, such as subdivision developers, home builders, and company personnel responsible for energy and energy service procurement for major commercial and industrial customers. ~ Management Consulting E-4 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment Customer Surveys. Residential appliance saturation surveys are used as benchmark data from which demographic and equipment trends can be identified. Understanding the saturation of appliances, the efficiency of those appliances, how they are operated, what customers are planning, and how customers make decisions are all essential elements for designing marketing programs. Customer end-use surveys can provide insights into appliance and equipment trends as well as how customers will respond to price changes. In addition, knowing customer end-uses is important in segmenting customers in meaningful ways so that product, service and pricing strategies can be targeted most effectively. Surveys can also be used to measure customer satisfaction and loyalty. Data typically maintained on residential customers is usually gathered (via mail or telephone) through appliance saturation surveys. Information is gathered on dwellings (type, age, size, ownership); type and energy sources of air conditioning and heating systems; demographic information (e.g., age, income, number of working adults); satisfaction with current energy providers; and changes in cost and service levels that would cause them to switch energy providers. Commercial surveys are also used to obtain end-use and a variety of other information. Like residential surveys, they should be updated periodically (e. g., every two to four years). The type of information usually gathered includes: . General parameters (type of business, hours of operation, expansion plans) Number, type(s), and size(s) of building(s) Types of heating and cooling systems and lighting systems Existence and types of motors Presence or absence of steam loads Satisfaction with current natural gas and electric service providers Changes in cost and service levels that would cause them to switch providers Responses to specific products and services CGS is considering. . . . . . . . As with residential data, commercial end-use survey data can be merged with billing data for more complex analyses. For example, billing histories for gas can be ~ Management Consulting E-5 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment pulled for each survey respondent and merged with survey data to do cross-tabulations on consumption levels versus other characteristics (e.g., income, heating fuel source, types of business). Like the residential survey, this survey will be statistically valid and allow one to project to the entire CGS population of customers. It is not necessary to survey every customer. Customer Visits. Larger commercial and industrial customers are often the largest energy consumers and revenue producers for utilities. This is certainly the case for CGS. Developing a partnership with these customers offers the best opportunity for meeting their needs and building loyalty. Interview guides can be developed that reflect what CGS already knows about each customer, yet are also designed to gather information on customer needs that could be used in developing marketing strategies and specific products. Customer visits can explore issues such as how energy is used; how important energy is to the customer's business; current satisfaction with CGS services; general wants, needs and concerns; and decision-making criteria. Market Segmentation. CGS's customers are likely to have wide variations in what they want and need from their energy suppliers. The primary reason for segmenting markets, or dividing customers into groups with distinct wants and needs, is to improve marketing efficiency. The attributes of the products and services may be tailored to the distinct needs of a particular segment, making them more attractive and providing an easier sales process. At the same time, unnecessary marketing efforts aimed at customers outside the intended segments, which carry a time and monetary cost, are reduced. There are a myriad of ways in which business markets may be segmented. Utilities have typically segmented markets along the lines of traditional customer classes: residential, commercial and industrial. Segmentation can also be based on household members or company characteristics such as benefits customers may be seeking or ways in which they behave. Segmentation approaches more effective than ~ Management Consulting E-6 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment typical customer class segmentation consider issues such as: demographics and firmographics, customer wants, behavior, and competitive threats. Profitability Analysis. Once segmentation has been completed, the costs and revenues of serving each segment can be determined. A profitability analysis for each segment can lead to the development of strategies for each segment. For example, marginally profitable commercial segments may be assigned fewer account representatives, while profitable segments may be assigned more representatives. Customer Satisfaction Surveys. Customer satisfaction surveys can be completed separately, or in conjunction with other surveys, such as residential and commercial customer surveys. They should be completed on a regular basis in order to periodically determine customers' satisfaction with CGS and the service it is providing. Competitor Intelligence. Like businesses in other competitive industries, utilities today are establishing systems to efficiently capture, compile, and analyze information on important competitors. New competitors to electric and gas utilities are emerging every day in the form of marketers, brokers, energy service companies, national brand energy suppliers, and retail service companies. Competitor Intelligence eCI) helps strategic market planners assess their competition's strengths and weaknesses and signal competitors' next moves. FINDINGS AND RECOMMENDATIONS 1. The Marketing and Communication Plan is fairly comprehensive and probably an effective plan for the old days of electric vs. gas competition inside essentially protected service territories. The Plan incorporates many elements that utilities have followed for decades, such as building community goodwill through participation in local educational systems, etc. While this goodwill may be useful and these activities could remain an important part ~ Management Consulting E-7 I I !I I I I I I I I I I I I I I 'I I I City of Clearwater, Florida Marketing Plan Assessment of a Marketing Plan; in a fully competitive energy marketplace, it is likely that they will not be sufficient to achieve the goals laid out in the Marketing Plan -- to retain and gain market share. CGS needs to evaluate marketing strategies under a range of scenarios. Issues and questions about the future of the natural gas industry and what role CGS sees itself playing should be thoroughly evaluated. CGS may want to analyze different target markets and marketing and promotional strategies under a variety of scenarios. For example, there might be a status quo scenario. Another scenario might be that 20 percent of CGS's customers leave when (and if) customer choice of gas provider becomes available. A third possible scenario might be that 50 percent of CGS's customers leave. A simple matrix that shows possible market segments and types of potential scenarios to use in analyzing the strategies is shown below. SAMPLE FRAMEWORK FOR EVALUATING MARKETING AND PROMOTIONAL STRATEGIES Scenario Status Quo 20% of Customers 50% of Choose Another Customers Provider Choose Another Provider Market Segment In-fill Customers New Construction Appliance Sales and Service Gas Air Conditioning ~ Management Consulting E-8 I I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment SAMPLE FRAMEWORK FOR EVALUATING MARKETING AND PROMOTIONAL STRATEGIES Scenario Status Quo 20% of Customers 50% of Choose Another Customers Provider Choose Another Provider Market Segment Customer Loyalty Programs 2. CGS has limited marketing information on its customers. The utility had begun an effort to learn more about its customers (through residential and commercial surveys) in order to serve their wants and needs more effectively. Significant resources are being committed to marketing and promotion, but there little data to support these efforts. For example, CGS is considering providing energy audits to the commercial/industrial market, but it has not been shown whether customers want this type of service or whether they place a higher value on other services. CGS should continue to enhance its efforts in competitor intelligence for all competitors, LP, electric utilities, gas utilities, energy service companies and others. CGS should continue to learn more about its customers regardless of whether utilities are deregulated allowing customers to choose their service provider. A sample market research plan is shown below. Computer hardware and software will be needed to effectively compile, analyze, and use collected data. Based upon our experience with other LDC's that have successfully undertaken similar market research programs, it is our recommendation that the City and CGS consider implementation of the activities outlined below. Determination of the explicit costs and benefits associated with individual market research programs will require further study and analysis prior to ~ Management Consulting E-9 I I I I I I f r r r City of Clearwater, Florida Marketing Plan Assessment implementation. Black & Veatch is experienced in such evaluations and is available to assist the City and CGS in this area. The overall cost for completing all activities in the example over a three- year period could range from $150,000 to $300,000, or more, excluding the residential and commercial surveys CGS has just initiated. The range is provided because it is not known how much of the work will be done internally with CGS staff and what portion will be contracted out. The benefits of the research are difficult to quantify, but would likely be at least many times the cost. Knowing its customers will allow CGS to develop more effective marketing strategies, provide more productive promotional efforts, and thereby increase the possibility of retaining its current customers and attracting new ones. r I I I I - I~ 1- ~ Management Consulting E-IO ---. I I I .1 I I I I I I I I I I I I I I I City of Clearwater I Florida Marketing Plan Assessment SAMPLE MARKET RESEARCH PLAN MARKET RESEARCH ACTIVI'IY . Residential Appliance Saturation Survey (updated every 2-4 years) . Residential Customer Satisfaction Survey (annual) . Commercial, Industrial (C&I) and Interruptible Customer Satisfaction Survey (annual) . C&I and Interruptible Customer Survey (updated every 2-4 years) . Focus Group Interviews - Residential Customers . Customer Visits - Large C&I Customers . Market Segmentation - Residential and C&I Customers . Profitability Analysis - Residential, C&I, and Interruptible Customers . Development of Competitor Intelligence System . Focus Group Interviews - C&I Customers . Customer Visits - Interruptible Customers . Focus Group Interviews - Builders and Developers (Residential) 3. While the 1996-1999 Marketing and Communication Plan is well-conceived and comprehensive, an important aspect is missing -- a financial analysis which demonstrates to management why marketing investments are wise. The benefits of the marketing activities as outlined in the Plan are described qualitatively. CGS should undertake a financial analysis of the Marketing Plan to show that expenditures are cost effective and consistent with overall marketing strategy. In addition, strategies should be prioritized. 4. The Marketing Plan mentions that CGS has assigned account representatives for its largest customers. This is a positive step in solidifying relationships with these key customers which account for a significant percentage of total ~ Management Consulting E-ll I I I I I I I I I I I I I 'I I ,I I I I City of Clearwater, Florida Marketing Plan Assessment revenues. Similarly, assigning personnel for chain accounts - including restaurants which are aggressively pursued by electric utilities - also represents a positive step in CGS's marketing efforts. 5. If a municipal entity is involved in marketing activities, particularly when competition with private sector companies (e.g., local appliance dealers, plumbers, and LP dealers) is involved, the question is often asked "What benefits are derived and to whom do the benefits accrue?" While this may be a broader strategic issue than would normally be addressed in the Marketing and Communication Plan, it is one that the City may wish to address in some forum. Average Monthly Revenues and Consumption by Customer Class CGS's customer and revenue base is characterized by a large number of small consumers of gas. Residential customers and small commercial customers (SGS 458) make up approximately 98 percent of the total number of customers and account for more than two-thirds of total revenues. Conversely, CGS's largest customers (Medium and Large GS and Interruptible) comprise only 1.3 percent of all customers, but account for nearly 30 percent of all revenues. The average single-family residential customer consumes 23 therms of gas each month, while the average residential (single-family and multi-family) customers' average monthly consumption is approximately 36 therms. The average small commercial customer uses 280 therms monthly. Larger commercial customers use 2,178 therms monthly, and interruptible/industrial customers use 28,056 therms in the same time period. In FY 95/96, there were an average of 10,590 Residential NG Service customers that consumed an average of 36 therms per customer per month. This yielded $21 per month in non-fuel revenues and approximately $18 in other monthly revenues (from PGA and customer charges). ~ Management Consulting E-12 I I i I I I I I I :1 I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment The 1,568 commercial and industrial used an average of 500 therms per month. This produced approximately $217 per month in non-fuel revenues and approximately $183 in other monthly revenues. The nine interruptible customers consumed an average of29,167 therms monthly, which generated $5,648 per month in non-fuel revenues and approximately $7,594 in other gas and customer revenues. Below is a table which summarizes the consumption and revenues of the residential, commercial and industrial and interruptible classes. ANALYSIS OF FY 1995/96 CONSUMPTION SECTOR RESIDENTIAL COMMERCIAL INTERRUPTIBLE (SINGLE-AND &: MULTI-F.AAlRY) INDUSTRIAL Average Number of 10,590 1,568 9 Customers Average Annual Consumption 431 6,001 350,000 (therms) per Customer Average Annual Non-fuel Revenue $2.71 million $4.08 million $0.61 million (in millions) Average Annual Non-Fuel Revenue $256 $2,602 $67,778 per Customer Annual PGA Revenue per $152 $2,007 $89,918 Customer ( estimated) ~ Management Consulting E-13 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment ANALYSIS OF FY 1995/96 CONSUMPTION SECTOR RESIDENTIAL COMMERCIAL INTERRUPTIBLE (SINGLE-AND &: MULTI-FAMILY) INDUSTRIAL Annual Customer Charge per $63 $186 $1,211 Customer ( estimated) Total Annual Charge per Customer $471 $4,795 $158,907 ( estimated) Average Monthly Consumption! 36 therms/ 500 thermsl 29,167 thermsl Revenue per $39 $400 $13,242 Customer Note: Estimates were made for September 1996 consumption and revenues, which were unavailable at the time the analysis was conducted. Promotional Incentives CGS has developed a comprehensive array of advertising and other promotional activities with the goal of increasing general awareness of natural gas in northern Pinellas County and building the image of CGS in the minds of consumers. Print, radio, and cable television advertising were used as were a wide variety of promotional programs. Listed below, in no particular order, are a number of recommendations for CGS to consider for further improving the efficiency and effectiveness of its promotional campaigns. FINDINGS AND RECOMMENDATIONS 1. CGS has conducted a significant amount of promotional activities, such as paid advertising and community relations activities. CGS should develop a series of measurement techniques to determine whether the promotional budget is being spent as effectively as possible. For example, the FY 1995/96 ~ Management Consulting E-14 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Marketing Plan Assessment advertising and promotional campaigns were instituted with the goal of increasing general awareness of natural gas in northern Pinellas County and building the image of CGS in the minds of consumers. However, there was no mention of the current level of awareness, CGS's goal for awareness, and how progress towards the goal will be measured. Similarly, current promotional efforts focus on increasing name recognition and general awareness in the market. It is unclear if the effort is being made to improve (i) name recognition and general awareness of CGS; or, (ii) that of the commodity, natural gas. CGS should clarify what is being attempted and then develop mechanisms, such as customer surveys, to determine whether these efforts do increase awareness and if so, by how much. 2. CGS's emphasis with its marketing and promotional campaigns seems to be largely based on gaining new customers or persuading existing customers to use more gas through the purchase of new appliances or equipment (e.g., gas air conditioning). With customer choice of gas and electricity provider looming, CGS should focus a significant portion of its promotional activities (including paid advertising) on promotional activities aimed at residential, commercial and industrial customer retention. 3. CGS needs to focus its promotional activities on items that directly relate to its goals and objectives. For example, it is not clear how the outreach program for elementary and middle school children relates to CGS's goals. ~ Management Consulting E-15 I I I I I I I' I ,I I I I I , I I I I I City of Clearwater, Florida Marketing Plan Assessment 4. CGS should evaluate the levels of incentives (rates, rebates, and allowances) for all of its conservation and promotional programs, including the gas cooling program, to ensure that they are achieving their intended results. CGS Performance Since The Late 1980's CGS has enjoyed a strong increase in gross revenues; they have increased from $9,170,280 in 1989 to $13,689,940 (estimated) in 1996. This represents an increase of 49.3 percent for the seven year time period. The utility has seen a modest but steady increase in the total number of customers since 1989. The total number of customers has increased from 10,490 to 12,183 in 1996. This growth represents an increase of 16 percent, or about 2 percent per year. Net new customers added per year, however, do not show the same rate of increase. CGS experienced its lowest number of net new customers in 1991 when only 209 new customers (net) were hooked up to the system. This number rose gradually until 1995 when it peaked at 489 net new customers. In 1996, however, the number declined significantly to 304 net new customers, 110 of which were in the new service territory in Pasco County. Natural gas sales have increased from 13.6 million therms in 1989 to 17.2 million therms in 1996. The annual changes have been somewhat erratic, however, with increases in 1990, 1992, 1994, and 1996. Sales decreased in 1991 and 1993. The past fiscal year, 1996, was a good year as sales were 17.2 million therms, a 10.4% increase over 1995. The number of therms sold per customer has increased 9 percent over the seven year period. The number of miles of gas main has increased 39.9 percent from 404 miles in 1989 to 565 miles in 1996. The number of customers per mile of main has not kept pace, however. The number of customers per mile of main has decreased from 26 in 1989 to 21.6 in 1996. The expansion into Pasco County, which seemingly could ~ Management Consulting E-16 I I I I I I I I I I I' il I I I I I ,. I City of Clearwater, Florida Marketing Plan Assessment explain this reduction accounts for only a small percentage of the decrease. Removing the Pasco County expansion in 1996 (23 miles) increases the number of customers per mile of main to 22.5 customers. Data summarizing the changes in revenues, customers, sales, and miles of gas main are summarized in the chart below. ANALYSIS OF REVENUES, SALES, CUSTOMERS, AND MAINS 1989-1996 Category 1989 1996 Percent Change Gross Revenues $9,170,280 $13,689,940 49.3 Number Customers. 10,490 12,183 16.1 Million Therms 13.6 17.2 26.5 Natural Gas Therms per Customer 1,296 1,412 9.0 Miles of Main 404 565 39.9 Customers Per Mile of 26.0 21.6 -16.9 Main * Includes both natural gas and L.P. customers; number of only natural gas customers unavailable at time of analysis. FINDINGS AND RECOMMENDATIONS CGS reports that it does not track lost customers. The informal list it recently compiled reveals that CGS lost 11 commercial customers to propane conversions alone. This cost the utility $102,466 dollars per year in lost revenues. Because ~ Management Consulting E-17 I I I I I I I I I I I I I I I I I I I City of Clearwater I Florida Marketing Plan Assessment retaining existing customers may be more important in the future under customer choice, CGS should begin a formal program using a computer-based database that tracks lost customers and determines why they left the utility. The utility should also develop strategies to recapture customers that it has lost. ~ Management Consulting E-18 I I I I I I I I I I I I I I I I I I I I FINANCIAL ASSESSMENT I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Financial Assessment In conjunction with our review of the CGS Strategic Business Plan (Plan), the City requested that Black & Veatch conduct a high level financial assessment of CGS and provide recommendations concerning financial operations and possible effects that future changes can be expected to have on the expenses, costs, and profitability of CGS. The City also requested that, to the extent that cost and revenue data are available, we attempt to assess CGS' s profitability by market segment. The results of our analyses are presented below. Background During the budgeting process of the fiscal year 1993/1994, CGS formally developed a Strategic Business Plan through the year 2002, with an overall mission statement and four aggressive expansion strategies. The 1993/94 plan was intended to improve CGS's market saturation rate in Pinellas County and expand CGS's service territory into Pasco County. It required the City to construct approximately 39.5 miles of trunk main lines into Pasco County, as well as open a field office to support this expansion. The City approved the plan and subsequently issued an $8.1 million revenue bond issue to fund the expansion. It also approved a three-phase rate increase to minimize the impact on ratepayers. In May 1996, CGS updated its Strategic Business Plan. CGS re-analyzed the current market and financial situation, focused on its mission and vision, and reassessed the plan's strengths and weaknesses. The updated Plan reaffirmed the aggressive expansion strategies as established in the previous plan. CGS estimates that the expansion strategies will add 10,000 new customers, increase non-fuel revenues by approximately $5.8 million and provide a contribution to the City of $3.5 million by the year 2002. The City will need to issue approxima~ely $40.5 million in revenue bonds to fund the expansion for the years 1995-2002. The Plan also identified short-term goals for FY 1995/96 for each of the key result areas and functional divisions. The expansion strategy is expected to result in a long-term reduction of fixed operating costs per therm, as well as provide long-term dividend potential for the City to offset ad valorem taxes. ~ Management Consulting F-1 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Financial Assessment Analysis Long-Term Goals In its updated studies, CGS identified three strategic opportunities: 1. Accelerate Existing Gas Services in Pinellas County; 2. Expand Existing Gas Services into Pasco County; and, 3. Develop New Gas Markets for Pinellas and Pasco Counties To carry out these strategies, CGS identified the following three fundamental strategic concepts: 1. Propose a plan to re-engineer and redeploy its existing staff to increase productivity; 2. Plan to accelerate customer and load growth using current staffing capabilities; and, 3. Review present physical territories to assure expansion capability for future growth. The identified strategies are based on a thorough self-assessment of CGS's organizational system and current natural gas market conditions at both federal and state levels. These proposed strategies continue the expansion strategies as identified in the original plan. Their aim is to increase customer base as well as market shares. Long-term goals focused on expansion may optimize load growth, improve the financial return of CGS, and increase its contribution to the City. Meeting these goals would, in part, fulfill the overall directive of CGS. However, CGS's mission is: "to serve the natural and LP gas needs of the customers in the Clearwater and surrounding Florida Sun Coast area in the most safe, reliable and economical manner possible while optimizing load growth, customer satisfaction and financial return to the City of Clearwater and the equity value of the Clearwater Gas System." None of the above strategies is aimed at directing CGS's focus toward the needs of the customer, even though customer satisfaction is being identified as one of the key result areas. We recommend that at least one of CGS's long-term goals be to focus on ~ Management Consulting F-2 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Financial Assessment a thorough understanding of what the customers' needs and expectations are. The opinions of CGS's customers should be incorporated into setting future long-term goals. The process should include the development of a comprehensive list of customer attributes and the prioritizing of such attributes in terms of importance to the customer, internal capabilities and external competition. This process is critical to CGS as it plans to re-engineer the operation and contain its operating costs to increase productivity. Short-Term Goals The Plan also set short-term departmental goals for budgeted FY 1995/96. These goals were clearly defined with realistic, measurable objectives aimed at achieving the long-term goals as set forth in the Plan. Competitive Benchmarking Competitive benchmarking is a continuous process involving the identification of products, services and work processes of CGS's direct competitors. Competitive benchmarking is useful in positioning CGS's products, services and work processes relative to the market. CGS has been benchmarking its competitors' prices and this has proven to be a useful tool in evaluating the competitiveness of its product. CGS should continue to expand its benchmarking process to include competitors' operational and customer service processes if this information becomes available. Performance Monitoring Process Monthly status reports comparing the budget to actual financial data, and progress reports on the short-term goals have been provided to top management and to the City Manager on a regular basis. ~ Management Consulting F-3 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Financial Assessment Financial Overview cas included a five-year financial projection incorporating all of its long-term strategic results in the Plan. Since the Plan is a continuation of the previous strategic plan, no "status-quo" or baseline case was presented. Presumably, the baseline case had already been weighed against the three strategic opportunities and was deemed financially sound and sufficiently feasible to proceed with the intensive investment program needed for the expansion outlined in the initial Plan. In fact, over half of the construction activities associated with the expansion have begun and revenue bonds have been issued to fund the expansion program. A three-phase rate increase was also implemented to fund this expansion. We have evaluated the projected financial data based on the assumption that the expansion plan has been deemed necessary and it would not be feasible to alter the expansion plan at this time. In addition, due to the scope and the time constraints for this report, the following analyses were performed using financial data as provided by cas. While we believe the source to be reliable, we have not independently verified the information and offer no assurances with respect thereto. The updated fmancial data supports the increase of the revenue bond issue to $40.3 million with $9.7 million issued in Fiscal Year 1995/96; a revised rate increase during Phase II and Phase III implementation; and, several changes to the City Commission's Policies relating to the cas's Utility Support and Interfund Administration Charge contributions to the City. The forecast revenues will provide a healthy gross margin ranging from 59% to 62% which is adequate to meet the bond coverage requirement of 125%. cas also estimated a payback period of 6.4 years for its aggressive expansion in Pasco County. These projected financial results are based mainly on the premise that cas will be able to meet its projected expansion and optimistic load growth. It appears from the preliminary sales results of Fiscal Year 1995/96, that such projected load growth is attainable. In fact, sales were approximately 4.7% above budget. On the other hand, any reduction in sales may (below forecast levels) significantly affect cas's financial performance. In order to estimate the magnitude of the forecast, we have calculated a ~ Management Consulting F-4 I I I I I I I I I I I I I I I I I I I City of Clearwater, Florida Financial Assessment sensitivity case assuming that cas's projected revenues and sales fall below expectations by 5%. We have also assumed that cas will continue its expansion activities. Tables F-1 through F-3 show the results of this sensitivity case. Table F-1 shows that cas will be able to maintain the bond coverage requirement of 125%. Table F-2 shows that cas will enjoy operating profit margins ranging from 13% to 18% during the projected period. Table F-3 shows that cas will still enjoy a net income before transfers to the general fund. However, Table F-3 indicates that cas will experience substantial cash flow shortfalls after general fund transfers to the City in each of the projected years through the year 200 1. Findings and Recommendations Based on the studies, investigations, assumptions, considerations and analyses summarized herein, we conclude and recommend that: Customer satisfaction should be included as part of cas's long-term strategy. This would enhance the quality of service, foster load growth and improve cas's financial returns. ~ Management Consulting F-5 I I I Table F-1 Clearwater Gas System Projected Debt Service Coverage Sensitivity Analysis (a) Projected Fiscal Years Ending ~ 122.8 1222 2QOO 200l 2QQ2 $ $ $ $ $ $ Projected Revenues: 18.543,238 20,665,288 22,320,710 23,573,771 25,052,155 26,634,052 Less: 2 Capitalized Labor (730,000) (520,000) (370,000) (380,000) (370,000) (370,000) 3 Contract Recording 0.300) 0,300) 0,300) 0,300) 0,300) 0,300) 4 Other Gas Revenue 0,000) 0,000) 0,000) 0,000) 0,000) (1,000) 5 Contributions Property Owners (2,000) (2,000) (2,000) (2,000) (2,000) (2.000) 6 Svc Chg Water & Sewer 003,470) 006,574) 009,771) 013,064) 016,456) (119.950) 7 Svc Chg Solid Waste (2,371) (2,442) (2.516) (2,591) (2,669) (2,749) 8 Other General Revenue 9 Unappropriated Retained Earnings (1.130447) () 106 28)) ( 1.089.875) (1.074.00)) (1.058.394 ) LUl42 52ID 10 PROJECTED GROSS REVENUES 16.572,650 18,925,691 20,744,248 21,999,815 23,500.336 25,094.526 II Projected Expenditures: 18,495,776 19,982,560 21.688,408 22,997,385 24,201,036 25.511,366 Less: 12 Allocated Debt Service (134,876) 0 0 0 0 0 13 Bond Debt P & I (2,076,772) (2,505,389) (2,793,181) (3,046,960) (3,300,942) (3,562,483) 14 Minor Capital Items (17,742) 08,957) 09,530) (20,120) (20,728) (21,355) 15 Dividend to City 0,130,447) 0, I 06,281) 0,089,875) 0,074,001) 0,058,394 ) ( 1,042,528) 16 c.I.P. Capitalized Projects Trsf (608,956) (728,080) 0,004,122) 0,252,387) 0,386,630) ( 1,492,485) 17 Capitalized Expenditures 1730 000) (520 000) 1370,000) 1380.000) 13700Qill ~QQill 18 PROJECTED TOTAL EXPENSES 13,796,984 15,103,853 16,411,700 17,223,917 18,064,342 19,022,515 NET REVENUE A V All.ABLE FOR 19 DEBT SERVICE 2,775,667 3,821,838 4,332,548 4,775,898 5,435,995 6.072.011 20 BOND COVERAGE PERCENT (b) 134% 153% 155% 157% 165% 170% ~-~~ (a) Based on 5% below the revenues and sales forecast by CGS. (b) Required bond debt service of net revenues is 125% S'ffiA1l'BI.WK4 D I I I I I I I I I I I I I I I I I I Table F-2 Clearwater Gas System Projected Statement of I Revenues and Expenditures (a) Projected Fiscal Years Ending 1997 ~ l222 2QQQ 2QQl 2QQ2 I $ $ $ $ $ $ REVENUES: 1 Sales of Gas (Natural & LP) 14,474,687 16,500,553 18,00 1,429 19,051,996 20,121,417 21,467.216 2 Less Gas Commodity Charges & LP (3,881,957) (4,492,493) (5,017,349) (5.367,576 ) (5,711.087) (6.132,896) I 3 NG Reservation Charges (I 643 730) (\ 881060) (2 068 580) (2 179 920) (2.288 330) (2414 320) 4 Gross Margin $8,949.000 $10,127,000 $10,915,500 $11,504,500 $12,122,000 $12.920,000 5 Gross Margin Percentage 61.83% 61.37% 60.64% 60.38% 60.24% 60.18% I 6 Other Gas System Revenues 2208 104 2538454 2 859 406 3 067 774 3....iQ2...3A 5 3.15-4.10.8 7 Net Gas Revenues 11,157,104 12,665,454 \3,774,906 14,572,274 15,624,345 16,674.308 I OPERATING EXPENSES: 8 2063 Gas Sales Pinellas $765,024 $612,101 $632,150 $657,997 $684,680 $707,233 9 2064 Gas Administration Supply 1,808,048 1,864,209 1,922,189 1,982,087 2,043,977 2,107,928 10 2065 Gas Maintenance & LP 488,834 505,814 522,808 540,405 558,632 577,515 I II 2066 Gas Construction 487,748 523,916 551,037 569,143 618,283 698,490 12 2067 Gas Service Repair 478,460 494,917 511,987 529,693 548,063 567,123 \3 2068 Gas Installation 922,975 955,394 989,049 1,023,990 1,060,270 1,097,951 14 2069 Gas Dispatch 195,692 202,385 209,333 216,545 224,029 231,801 I 15 2070 Gas Sales Pasco 202,463 208,348 219,454 227,\35 242,352 249.164 16 2071 Gas Marketing & Planning 300,732 311,349 322,366 333,792 345,647 357,947 17 2072 Pasco Gas Operations 332,536 344,736 356,750 369,210 382.138 395,554 18 2073 Gas Cathodic Protection 258,343 267,175 276.337 285,842 295,698 305,926 I 19 2074 Gas Metering 170,527 176.573 182,852 189,371 196,144 203,177 20 2075 Gas Drafting & Design 219,180 226.987 235.101 243,530 252,294 261,402 21 2076 Gas Construction Inspection 160,466 166.211 172.183 178,389 184,838 191.544 22 2077 Gas Conservation 446.500 513,000 579,500 608,000 636.500 684,000 23 2078 Gas Supply (PGA Recovery) 47,000 48.880 50,835 52,869 54,984 57.183 I 24 2079 Gas Environmental (EIA Recovery) 0 0 0 0 0 0 25 2171 Gas Maintenance & LP Pasco 0 0 0 0 0 0 26 XXXX Gas Metering Pasco 0 0 0 0 0 0 27 2172 Gas Service & Repair 0 0 0 0 0 0 I 28 XXXX Gas Cathodic Protection Pasco 0 0 0 0 0 0 29 2173 Gas Construction Pasco (440,000) (240,000) (90,000) (90,000) (100,000) (150,000) 30 XXXX Gas Construction Inspection Pasco 0 0 0 0 0 0 31 2174 Gas Installation Pasco 0 0 0 0 0 0 I 32 Other Project Costs (Main!) ill.QQQ ill.JlQQ .!.B5~ l8MOO l81..QQQ ll8Jllli) 33 Subtotal $7,027.528 $7.365,995 $7,828,931 $8,103,998 $8,415,529 $8,731,938 34 Depreciation 999,329 999,330 1,290,372 1,554,057 \, 708,296 1,834,152 I 35 (Taxes)Franchise,Gross Receipts, Reg. Fee 1.037792 Ul.QMI L..~ I 332.118 I 399.441 1 482 028 36 Total Gas Expenses $9,064,649 $9,535,772 $10,385,006 $10,990,173 $11,523,266 $12,048,118 37 Operating Income (Loss) 2,092,456 3.129,682 3.389,900 3,582,101 4,101.079 4,626.190 I 38 Operating Profit Margin 13% 16% 16% 16% 17% 18% 39 Interest Income 137,000 137,000 137,000 137,000 137,000 \37,000 40 Interest Expense (1,973.221 ) (2,365,539) (2,668,339) (2,911,871) (3,151,471) (3,398,628) I 41 Dividend LLl30447J (\ 106 281) L.L.O.8.2..8l2l (\ 074,001l (\ 058 394) !.lM2.SlID 42 Net Equity Change (874,212) (205,138) (231,314) (266,771) 28,214 322,034 -_._.~--- (a) Based on 5% below the revenues and sales forecast by CGS. I Lines 39 through 42 ref 12112196 fax from R. Bublitz STRA TPB I. WK4 A I I I I I I I I I Table F-3 Clearwater Gas System Projected Cash Statement of I Revenues and Expenditures (a) Projected Fiscal Years Ending l221 ~ ll22 2QQ.Q 200l 2illl2 I $ $ $ $ $ $ REVENUES: Sales of Gas (Natural & LP) 14,474.687 16.500,553 18.001.429 19.051.996 20.121.417 21.467.216 2 Less Gas Commodity Charges & LP (3.881,957) (4.492.493) (5.017.349) (5.367.576) (5.711,087) (6.132.896) I 3 NG Reservation Charges (l 643 730) (l 881 060) ~8Q) (2 179 920) (2 288 330) (2414 320) 4 Gross Margin $8.949.000 $10,127.000 $10.915.500 $11.504,500 $12,122.000 $12.920.000 5 Gross Margin Percentage 61.83% 61.37% 60.64% 60.38% 60.24% 60.18% I 6 Other Gas System Revenues ~ 2..5.3.M5.4 2M1Allii ~ 1..5lli1.J~ 3 752 3QS 7 Net Gas Revenues 11,155,104 12,663,454 13,772.906 14.570.274 15.622.345 16.672.308 I 8 OPERATING EXPENSES: 9 2063 Gas Sales Pinellas $765.024 $612,101 $632.150 $657.997 $684.680 $707.233 10 2064 Gas Administration Supply 1.808.048 1.864,209 1.922,189 1,982.087 2,043.977 2.107.928 11 2065 Gas Maintenance & LP 488.834 505,814 522.808 540.405 558.632 577.515 12 2066 Gas Construction 487,748 523.916 551.037 569.143 618.283 698.490 I 13 2067 Gas Service Repair 478.460 494.917 511.987 529,693 548,063 567.123 14 2068 Gas Installation 922.975 955.394 989,049 1,023.990 1.060.270 1.097.951 15 2069 Gas Dispatch 195,692 202.385 209.333 216.545 224,029 231.801 16 2070 Gas Sales Pasco 202.463 208.348 219.454 227.135 242.352 249.164 I 17 2071 Gas Marketing & Planning 300,732 311.349 322.366 333.792 345.647 357,947 18 2072 Pasco Gas Operations 332,536 344,736 356.750 369.210 382.138 395,554 19 2073 Gas Cathodic Protection 258.343 267,175 276.337 285.842 295.698 305.926 20 2074 Gas Metering 170.527 176.573 182.852 189.371 196.144 203.177 21 2075 Gas Drafting & Design 219,180 226.987 235.10 I 243.530 252.294 261.402 I 22 2076 Gas Construction Inspection 160.466 166,211 172.183 178.389 184.838 191,544 23 2077 Gas Conservation 446.500 513.000 579.500 608.000 636.500 684.000 24 2078 Gas Supply (PGA Recovery) 47,000 48,880 50.835 52.869 54.984 57,183 25 2079 Gas Environmental (ElA Recovery) 0 0 0 0 0 0 I 26 2171 Gas Maintenance & LP Pasco 0 0 0 0 0 0 27 XXXX Gas Metering Pasco 0 0 0 0 0 0 28 2172 Gas Service & Repair 0 0 0 0 0 0 29 XXXX Gas Cathodic Protection Pasco 0 0 0 0 0 0 30 2173 Gas Construction Pasco (440,000) (240.000) (90.000) (90.000) (100.000) (150,000) I 31 XXXX Gas Construction Inspection Pasco 0 0 0 0 0 0 32 2174 Gas Installation Pasco 0 0 0 0 0 0 33 Other Project Costs (Maint) 183.000 lM.QQQ !~--.QOO 18~QQQ LSLO.QO 18JWlto 34 Subtotal $7.027.528 $7.365.995 $7.828.931 $8.103.998 $8,415.529 $8.731.938 I 35 Relocation Capitalized 425.956 538.080 807.122 1.048.390 860.000 1.282,485 36 System R&R Replacement Capitalized 183,000 190.000 197.000 204.000 210.000 210,000 37 New Mains & Service Lines Capitalized 0 0 0 0 316,630 0 38 Principal 390.373 271.250 286.250 301.667 321,666 341.667 I 39 (Taxes) Franchise.Gross Receipts. Reg. Fee LQ1U22 l..nQA~7 L2JiDJ)3 l..3J2.lJB .L3.29~ llS.2..Q2.B 40 Total Gas Expenses $9.064.649 $9.535.772 $10.385,006 $10.990,173 $11.523.266 $12.048.118 41 Operating Income (Loss) 2.Jl2M5J:i 1..l.21.6.82 1..18.L2illl 1..i8J2.lQl 4,O~~072 <1&2.4.129 I 42 Nonoperating Revenues & Expenses: 43 Earnings on Investments Revenue 44 Interest on Bonds Revenue I 45 Interest Expense (1,973,221) (2.365.539) (2.668.339) (2.911,871) (3.151,471) (3,398,628) 46 Total Nonoperating Revenues (Expenses) (1.973.2211 (U65.53.2} ~..13.2) (2.2llJ!]J) <3.1514711 (3.398.628) 47 Income (Loss) Before Operating Transfer 117,235 762,143 719,561 668,230 947,608 1,225,562 I 48 Operating Transfers Out: 49 Dividends Paid to General Fund .L.l.JQM1 Lli!2..lli 1..08.2..815 1.QJA..QQl L~ L!M2.ill 50 Total Transfers Out UJQMZ U!l6.2El 1..08.2..815 .l.lrM..ll!li 1~ ~ I 51 Net Change in Cash (1,013,212) (344,138) (370,314) (405,771) (110,786) 183,034 (a) Based on 5% below the revenues and sales forecast by CGS. STRAll'B LWK4 B I I I I I I I I I I I I I I I I I I I I BENCHMARKING STUDY I I I I I I I I I I I I I I I I I' I I City of Clearwater, Florida Benchmarking Study Benchmarking Survey Questionnaire Members of the Black & Veatch Project Team surveyed four (4) municipal gas utilities in conjunction with gathering comparison data for the benchmarking portion of this study. The utilities contacted included: Gainesville Regional Utilities (GRU); the Okaloosa County Gas District; the City of Orangeburg, South Carolina; and, the City of Tallahassee, Florida. The results of our benchmarking study are summarized in the following table. A copy of the survey questionnaire is enclosed at the end of this section. ~ Management Consulting G-l I I Table G-l CI.......ter Gas System BENCHMARK SURVEY RESULTS I Clearwater Gainesville OkaJoosa I City of Line Gas Regional County OnlIlgeburg I ~ System (1) Utilities Gas District SC 1.001 L Gene..llnformatlon 1.002 Nature of policy and rate maIcing boBrd City City Independent City Board of 1.003 Commission Commission Utility Board Council Director.; 1.004 Elected or Appointed Elected Elected Appointed Elected Appointed I 1.005 Nwnbcr of member.; 5 7 6 1.006 Tcnn of office (in YC8lS) 4 4 1.007 1.008 Gas appliance sales service Yes No Yes No 1.009 No. of Sales StafT 6 No No I 1.010 Compensation Plan No 1.011 Base Salary Yes Yes; w/quota No 1.012 Commission Yes, 10%,13% (2) Yes No 1.013 Special Order 10% (3) 10% No 1.014 I 1.015 IL Marketing information 1.016 Installation and repair serviocs for appliance Yes Yes Yes No Not Avail. 1.017 Repair serviocs 1.018 Contracts No No No No Not Avail. 1.019 Call for service Yes Yes Yes No Not Avail. I 1.020 LP/propane service Yes Yes No No Not Avail. 1.021 StrategiclMariceting Plan Yes No Yes No Not Avail. 1.022 MarlcetinglrebBte prognuns Yes Yes (18) Yes Yes Not Avail. 1.023 OfTer for natural gas Yes Yes Yes Yes Not Avail. 1.024 OfTer for LP gas Yes Yes No No Not Avail. I 1.025 New consllUction 1.026 Pipeline allowance on gas furnace No S 150+ I 00ft free S225 No Not Avail. 1.027 Pipeline allowance on water heater No SI50+100ft free S225 No Not Avail. 1.028 Exiting House 1.029 Conversion of gas fumacelwater heater No No S225 No Not Avail. 1.030 Gas to gas reventing allowance for water and home heating No No SI00 No Not Avail. I 1.031 Installation of gas water heater S3751S275 S150 No S200 (29) Not Avail. 1.032 Installation of gas furnace SI25 S75 No No Not Avail. 1.033 Gas range/dryer S50 (4) S25 No No Not Avail. 1.034 Service WBmIl\ties No No No No Not Avail. 1.035 Gas Air Conditioning Sales Yes No Yes No Not Avail. I 1.036 Residential SI,200 No No No Not Avail. 1.037 Commercial and Industrial SI501ton & 6.5%(5) No No No Not Avail. 1.038 Underground LP Tank Program S300 (6) No No No Not Avail. 1.039 1.040 III. Sal.. Force Efficiency and Productivity Indlcaton Yes Not Avail. Yes Not Avail. Not Avail. I 1.041 Average no. of sales calls per day 16 (7) 3.6 1.042 Average no. of sales calls time per contact Not Avail. 1.043 Residential (minutes) 45 (7) 1.044 Commercial (minutes) 20 (7) 1.045 Average revenue per sales call S342 00 (7,8) S83.51 I 1.046 Average cost per sales call S56.OO (7,9) S57.10 1.047 Percentage of orders per sales call 27% (10) 30% 1.048 Nwnber of customers lost per y.... 131 (II) 328 1.049 Sales force cost as % of total sales 75.1 (12) N/A 1.050 I 1.051 IV. Customer Class 1.052 1.053 Average Number of Customers 1054 Residential 10,594 (13) 22,341 25,191 7,942 175,838 1.055 Commercial 1,558 (14) 1,651 2,042 964 19,549 1.056 Industrial 19 (15) 5 I 12 1,588 I 1.057 Tl1IRSportation 9 (16) 1 0 25 144 (35) 1.058 Other 3 (17) 10 o (30) 19 (36) 1.059 Total 12,183 23,998 27,244 8,943 197,138 1.060 1.061 Average Growth in Nwnber of Customers 'I 1.062 Residenlial 2.83% 40/0 less then I 'I. 1.063 CommercIal 0.18'1. -0.1% less then 1% 1.064 Industrial 0 0 0 1.065 Transportation 0 0 0 1066 Other 0 0 I 1.067 Total 2.61% 30/. less then 1% 1.068 1.069 Annual Sales (MMBTIJ) 1.070 Residential 456,930 (13) 814,200 1,004,150 501,932 4,338,725 I I I I Table G-l CI.......ter Gu System BENCHMARK SURVEY RESULTS I Gainesville Peoples Clearwmr Line Gas Regional Gas I ~ SyslCm (1) Utilities System (34) 1.071 Commercial 843,818 (14) 790,400 698,814 179,376 9,732,830 1.072 Industrial 98,81 I (15) 409,700 57,818 211,384 34,334,574 1.073 T J1IllSportBtion 314,896 (16) (19) 0 1,202,656 67,746,312 I 1.074 Other 5,644 (17) 998,003 0(30) 2,560,422 1.075 TOIllI 1,720.099 2,014,300 2,758,785 2,095,348 118,712,862 1.076 1.077 T ota! Revenues $13,689,940 $ I 0,758,000 $16.526,349 $10,586,293 $202,530,678 (33) 1.078 Fixed Charge $977,106 $1,927,000 $378,456 1.079 Volume Clwge $6,953,057 $4,008,000 $10,207,837 I 1.080 PGA Revenues $5,759,777 $4,823,000 $0 1.081 1.082 Residential $4,491,615 $5,740,000 $8,670,063 $3,795,645 $43,260,357 1.083 Fixed Clwge $669,909 $ I ,608,000 $285,912 1.084 Volume Clwge $2,202,349 $2, I 36,000 $3,509,733 I 1.085 PGA Revenues $1,619,357 $1,996,000 $0 1.086 1.087 Commercial $9, I 98,325 $3,229,000 $4,417,308 51.218,855 $52,424,291 1.088 Fixed Clwge $307, I 97 $297,000 $92,544 1.089 Volume Chllt1le $4,750,708 $972,000 51,126,311 I 1.090 PGA Revenues $4,140,420 51,960,000 50 1.091 1.092 Industrial Included in 51,234,000 5258,559 51, I 53,550 $61,546,65] 1.093 Fixed Clwge Commercial 5] 8,000 50 1.094 Volume Clwge 5349,000 51,153,550 I 1.095 PGA Revenues 5867,000 50 1.096 1097 Tl1IllSportation Included in $451,000 50 54,418,243 $44,238,407 1.098 Fixed Charge Commercial 54,000 50 1.099 Volume ChIItJle $447,000 54,418,243 1.100 PGA Revenues 50 I \.101 \.102 Other Included in 5104,000 53,180,419 51,060,972 \.I 03 Fixed ChIItJle Commercial \.I 04 Volume ChIItJle 5] 04,000 (20) \.I 05 PGA Revenues I \.106 \.I 07 V, Financial \.I 08 \.109 T ollll Other Operating Revenues 1.110 Cost of appliances sold I \.II I Gross margin on appliance sales 1.112 Other services 51,938,678 576,696 (21) 539,63 I 51,788,745 \.113 Appliance service revenue 5318,312 1.1 14 Propane sales revenues 5217,8]6 527,669 1.115 Other items $237,736 (22) 527,447 $4,818,962 I \.116 Tolal 52,474,806 5342,101 567,078 56,607,707 \.117 1.118 Purchased Gas Data \.119 Purchased gas quantity (MMBTU) 2,359,166 2, 799,262 2,048,633 \.I 20 Peak day demand (MMBTU) 11,245 33,450 14,041 I 1 121 \.122 Operation and Mainlllin Expense 65 I 66973 \.I 23 \.124 Purchased gas expense 55,816.515 54,748,276 56,813,287 56,282,197 598,514,465 \.125 Inventory purchase. resale $488,542 I \.I 26 Cost of propane 5122,255 515,323 5851 1127 Distribution 52,502,798 5779,359 51,524,653 (24) 5240,435 (3 I) 516, I 46,854 \.128 \.129 Customer Sales and Accounting \.130 Meter reading 5151,630 526,395 $1,543,528 1.131 Customer accounting and billing 5587,618 51,522,522 (25) 57,842,132 I \.132 Gas sales expense 5875,291 530,973 53,037, I 73 \.133 Customer service expense 51,204,441 525,621 (32) 55,154,180 \.134 Other marketing expense 5212,048 5]53,475 51,215,892 (26) \.135 Information services 5367,415 \.136 Subtollll 5 1,087,339 5923,696 54,3 I 0,270 552,016 5J7,577,013 I \.137 Appliance sales expense 5207,552 (27) I. 138 Appliance service expense 574,268 \.139 Propane sales expense 5511,005 \.140 T ollll Customer Sales and AccoWlting 51.598,344 5997,964 $4,517,822 552,016 517,577,013 I I I 'I I Tabl. G-l CI..nrllter Gas System BENCHMARK SURVEY RESULTS (1) ReOccts preliminary estimates of lUl8udited data for the FIscal Year Ending Sept. 30, 1996. DaUl may not reOect 3rd qtr adjustments. (2) 10% to Sales Reprcscnwives and Associates; 13'\1. to New Construcuon ReprescntBtives. (3) 10% on Scnllched or dented appliances (4) Gas dryer only (5) Proposed in new marlecting plan. SI50 per ton with a maximwn of 300 tons and 6.5% fll\lll1cing on cost of equipment. (6) Proposed in new marlecting plan. CGS will waive S300 underground lBnk installation fee if it is required by dead restriction (7) Based on actual sales force data for the months of June-August 1996 (8) Sales revenues actual hardware sales. installation (piping and coMcction fees), and one year's projected gas sales. I Line ~ I 1.141 1.142 1.143 1.144 1.145 1.146 1.147 1.148 1.149 1.1 50 1.151 1.152 1.153 1.154 1.155 1.156 1.157 1.158 1.159 1.160 1.161 1.162 1.163 1.164 1.165 1.166 1.167 1.168 1.169 1.1 70 1.171 1.172 I 173 VI. Stati.tical Data 1.174 1.175 1.1 76 1177 1.178 1.1 79 1.1 80 1.18! 1.182 1.183 1.184 1.185 1.1 86 1.187 1.188 1.1 89 1.190 1.191 1.192 1.193 1.194 1.195 1.196 1.197 1.198 1.199 1.200 1.201 1.202 1.203 I. 204 Footnotes. ].205 1.206 1.207 1.208 1.209 1.210 1.211 1.212 1.213 Adminislr1llive and General Other Total O&M Expense 11 Total amount paid to government I Payment in Lieu of Taxes Make U1InSfer to local government Transfer to gcncraJ fund Transfer to general fund os '\I. of total revenues Franchi.. fees or payments Allocation of gcncraJ fund expenses to gas utility Gas utility support of other government dcpl Other payments or service provided to other dcpt Formula ofU1lnSfer I Debt Service Covemgc I Capital Expenditures of Gas Mains and Disl Lines I Gross plantlnvcstment: City gate swions Peak .hoving facilities Land Transmission lines Distribution lines Regulators and meters Structures and equipment Other Total Plant in Service I I Miles of U1InSmission lines Miles of distribution lines Size of service orco (in square miles) Approximate service orco population Estimated marleet pcnclr1llion (%) I Nwnbcr of employees: Distribution I Customer Sales and AccountIng Meter Reading Customer accounting and billing Gas sales expense Customer service expense Other marleeting expense Information services Subtotal Appliance sales cxpcnsc Appliance service cxpcnsc Propane sales cxpcnsc T oUlI Customer Sales and Accounting I I Adminislrlltive and General Other Total Operation and Maintenance Employees I I I Clearwater I Gainesville Gas Regional System (I) Utilities $2,671,508 S I ,096,295 SI3,199,962 S7,637,217 S3,097,891 S849,047 Yes Yes SI,I24,I94 S849,047 8.2'\1. 7.9'/0 S384,526 S8,780 S572,520 593,274 No S1,Ol6,652 No 14.65'\1. gross rev. 1... fuel 2.42 Not Avail. 5768,000 S I 99,536 S289,I17 524,214,659 SI6,241,515 S3,563,789 SI,209,56O SIO,440 (23) S2 1,224,840 51,299,197 25,802,973 564.9 252 o 484 88 53,400 50"10 26% 96 01caloosa 5t:J Peoples County Orangeburg Gas Gas District SC Svstem (34 51.364,917 S569,313 522,995,790 S 14,220,679 57,144,812 5155,234,122 S836, ] 82 (25) NA No Yes Yes No No S2,912,283 (38) 0.0"/. 5.2% (39) 0.0"10 $403,874 No No SO No No No No ContrllCt No formula 2.36 No debt S1,478,294 SO S3,250,823 SO S556,352 SI,213,576 SI2,312,516 S]94,379,603 S 18,243,321 S8 I ,685,562 S2,540,632 S20, I 95,906 S5,437,477 521,957,173 S235,420 (28) S58,843,742 S39,325,7 I 8 S7,571,375 S38 I ,526,385 134 906 1,003 184,312 34% o 239 700 85,000 40% 5,282 55 10 17 o 33 II 7 78 8 86 11 36 1,204 152 153 I I I Line I ...1:!2.... 1.214 1.215 1.216 1.217 I 1.218 1.219 1.220 1.221 1.222 I 1.223 1.224 1.225 1.226 1.227 I 1.228 1.229 1.230 1.231 1.232 I 1.233 1.234 1.235 1.236 1.237 I 1.238 1.239 1.240 1.241 1.242 1.243 I 1.244 I I I I I I I I I Table G-! Clearwater Gas System BENCHMARK SURVEY RESULTS Gainesville Regional Utilities Clearwater Gas System (I) (9) Includes employees salaries, commissions and vehicle expense per sales call (10) Varies from 3% to 73% depending on individual sales representatives (II) Estimate only. Estimate provided by CGS (12) excludes installation costs. (13) Includes all Residential Service and Residential Air-<:onditioning Service (14) Includes Small Gen. Service, Medium GenemJ Service. Small Air-Conditioning, Small Contract. Medium Contract and Lighting Services (15) Includes Large Gen. Service, Large Contract and Standby Service (16) Includes lnt.ernJptible Service (17) Includes Wholesale Service, NGV Service (18) All rebate prognuns are pert of conversation program to deferred the cost of constructing new units (19) Transported gas in the amount of 27,242 therms not included as part of total sales (20) Not indicated. assumed all in volume revenues (21) ServIce charge revenues (22) Jobbing and service renvenues (23) Investment in LP tanks (24) Renects EOC expenses (25) Includes gross receipts, franchise fees, and assessment expenses (26) Includes subsidy program for builders (27) Sales treated as cost-center-revenues is not included in revenue (28) NatWllI gas vehicle station (29) For new and existing construction (30) IntcrTUptible class includes in transportation (31) Includes $ J 66,248 in maintenance salanes. Remainder is supplies and equipment (32) Bad debt of $25,621 (33) Docs not renect discounts (34) Data renects calendar year ending Dee 31, 1995 (35) Excludes sale for resale, includes interruptible fum and transportation service and NGV sales (36) Includes ofT-system sales, sale for resale and NGV sales (37) Estimate only. No information available to identify expense items by function. (38) Renects transfer.; made by all City utilities. (39) Percent based on revenues of all City utilities. 5t:Jity of Orangeburg SC Peoples Gas SYStem (34 I 'I I I I I I I I I I I I I I I I I I Tobie C-2 a..nn."" C.. Syltem CALCULATION OF BENCHMARK INDICATORS 0...- Goinesville ~ 5t:J ~~: I AVERAGE I Line a.. Regional a..~ Orangeburg .2!2.... Systan (I) U1iIilies SC tem6) 1.001 I. Financial oad SmtlltlCll! Dom 1.002 1.003 Total Customers 12,665 (4) 23,998 27.244 8,943 197,138 1.004 1.005 a.. Soles Revenueo (excludes LP and AppIionce) SI3,689,94O S 10,758,387 S 16,526.349 S9,599,220 (5) S202,53O,678 1.006 Other Revenues S2,474,806 S117,522 1693,173 167,078 16,607,706 1.007 Total Revenues SI6,164,746 S I 0,875,909 S17.219,522 S9,666.298 S209,138,384 1.008 1.009 Putclwes Co. Resole 16,427,312 14,763,599 S6.813.287 16,283,048 S98,514,465 1.010 Total O&M Expenses S6,m,65O S2,873,618 S7,407,392 1861,764 S56,719,657 1.011 Depr=otion S767,207 S964,766 S 1,268,553 $193,208 1.012 Total Operating Expenses S13,967,169 18,60 1,983 S 15,489,232 $7,338,020 $155,234,122 1.013 Total Operating Income $2,197,577 $2,273,926 $1,730,290 S2,328.278 S53,904,262 1.014 1.015 Distribution Expenses $2,502,798 (2) S779,359 S 1,524,653 S240,435 SI6,146,854 1.016 Customer and Sales Expenses SI,598,344 (2) S997,964 14,517,822 S52,O 16 S17,5n.013 1.017 Adminisltolive and Genetol Expenses S2,671,5Oll (2) SI,096,295 SI,364,917 S569,313 S22,995,790 1.018 Total Plant Investments S25,802.973 S21,224,84O S39,325,718 S7,571,375 S38I,526,385 1.019 MMBTIJ Sill.. 1,720,099 2,014,300 2,758,785 2,095,348 118,712,862 1.020 Total Employees 96 36 152 153 1,204 1.021 Nwnbet oC distribution mil.. 564.9 484 906 239 5,282 1.022 Size oCSetvice Area 252 88 1,003 700 NotAVllil. 1.023 MMBTIJ Sol.. (LP only) 16,823 (3) 1.024 1.025 II, Servlc:e Indlr2otor. ("Outuut"\ 1.026 1.027 Total Revenues/Customer SI.276 1453 1632 SI,081 SI,06I S901 1.028 Total Natunll a.. RevenueslNatunlI a.. Customer SI,I24 S448 S607 SI,073 SI,027 1856 1.029 Operating Income/Customer SI74 S95 S64 S260 S273 SI73 1.030 MMBTIJ Soles/Customer 135.8 83.9 101.3 234.3 602.2 231.5 1.031 Employee/Customer 0.008 0.002 0.006 0.017 0.006 0.008 1.032 RevenueslMMBTIJ Sol.. S9.31 (4) S540 16.24 S4.61 SI.76 S5.46 1.033 1.034 III. CDd Indlatora ("lnDut"\ 1.035 1.036 Total Operating ExpenseICustomer SI,I03 (4) S358 S569 $821 S787 S727.55 1.037 1.038 O&M CostICustomer S535 (4) SI20 S272 S96 $288 S262 1.039 O&M CostIEmployees S70,5<18 S79,823 S48, 733 S5,632 147,109 S5O,369 1.040 O&.M CostIMMBTIJ Sol.. S3.94 (4) SI.43 S2.69 SO.41 SO.48 SI.79 1.041 1.042 Total Customer &. Soles/Customer SI26 (4) S42 SI66 S6 S89 186 1.043 Total Cuslomer &. SoIeslEmployee S 16,649 S27,721 S29,723 S340 S 14,599 SI7,806 1.044 Total Customer &. SlllesIMMBTIJ Sol.. SO.92 (4) SO.5O SI.64 SO.02 SO.15 SO.65 1.045 1.046 Total Distribution CosIlCustomer SI98 (4) S32 S56 S27 S82 S79 1.047 Total Distribution CostlEmployee S26,071 S21,649 S10,031 SI,571 S13,411 S14,547 1.048 Total Distribution CostIMMBTIJ Sol.. SI.44 (4) $0.39 SO.55 SO. 11 SO.14 SO.53 1.049 1.050 Adminislnltive &. Generlll Cost/Customer S211 (4) S46 S50 S64 SI17 S97 1.051 Administrative &. Generlll CostlEmployee S27,828 S3O,453 18,980 S3,72 I SI9,099 SI8,Ol6 1.052 Administrative &. Generlll CostIMMBTIJ Sol.. SI.54 (4) SO.54 SO.49 SO.27 SO.19 SO.61 1.053 1.054 Plant Indicators 1.055 Total Plantlnveobnent/Customet S2,037 $884 SI,443 1847 S1,935 SI,429 1.056 Total PlantlnvestmentlEmployees S268,78I S589,579 S258,722 149,486 S316,882 S296,69O 1.057 Total PlontlnvesbnentIMMBTIJ Sllles S15 SII SI4 S4 S3 S9.32 1.058 1.059 Total Miles oC Distributiona LineslCuatomer 0.04 (4) 0.02 0.03 0.03 0.03 0.03 1.060 Total Mil.. oCDistribubon LineslEmployees 5.88 13.44 5.96 1.56 4.39 6.25 1.061 Total Mil.. oCDistribution LinesIMMBTIJ Sol.. 0.0003 (4) 0.0002 0.0003 0.0001 0.00004 1.062 1.063 Footnotes: 1.064 (I) ReOects preliminary estima... oCWUludited dObl Cor the Fiselll Year Ending Sept 30, 1996 Data may not reflect 3rd qtr adjustments. 1.065 (2) Estimate otiIy. No inCormation avoil.able to identify expense items by function 1.066 (3) (I 83,654ga11ons x 91600)llooo,~16822.7 MMBTIJ 1.067 (4) Includes LP. 1.068 (5)ReOects discounts. 1.069 (6)0810 reOects elllendar year ending Dee 31, 1995