Wyoming Public Service Commission
Utility Annual Report - Rural Electric Association
2016
Required Pursuant to WPSC Rule Chapter 3, Section 32
2515 Warren Avenue, Suite 300
Cheyenne, WY 82002
Exact legal name of reporting company:
Company docket number:
Street address or P.O. box:
City, state and ZIP code:
Telephone number:
Fax number:
Website URL:
Contact person:
Email address of contact person:

NIOBRARA ELECTRIC ASSOCIATION, INC.
10008
PO BOX 697
LUSK, WY 82225-0697
307-334-3221
307-334-2620
niobrara-electric.org
KENNETH CEAGLSKE

kenc@niobrara-electric.org

Report for the calendar year ended December 31, 2016

GENERAL WYOMING PUBLIC SERVICE COMMISSION UTILITY ANNUAL REPORT
1. A signed and notarized Oath and Verification page must be mailed to the WPSC, and a completed annual
report shall be filed with the Wyoming Public Service Commission on or before May 1 following the year end
to which this report applies.
2. Each inquiry contained in this report must be definitely answered.
3. Any material sought to be kept confidential must be mailed to the Wyoming Public Commission with a
written request that the material be treated as confidential under Chapter 2, Section 30, Confidentiality of
Information, of the PSC's Rules. All confidential information must be clearly labeled as such and printed on
yellow paper.
4. Please contact the Wyoming Public Service Commission office at (307) 777-7427 if there are any
questions concerning the content of this annual report.
5. Please provide Wyoming and Total Company numbers in the annual report. If Wyoming numbers equal
Total Company numbers, please indicate such by including the numbers in both columns.

Original Filing
1st Revision
2nd Revision
3rd Revision

Wyoming Public Service Commission Annual Report

Submission Date
4/18/2017

1. Title Page
Page 1 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Company Information
Year of incorporation:
Year company first began Wyoming operations:
Business organization:
Specify organization type if "Other":
Total number of Wyoming customers as of December 31, 2016:

1941
1950
C-Corporation
3,590

Names of counties, cities and towns served by the company:
Keeline, Lance Creek, Manville, Node & Van Tassell in Niobrara County. Lost Springs and Shawnee in Converse County. All of
Niobrara County, portions of Converse, Goshen, Platte, & Weston Counties.

Name of owning, controlling or operating corporation or organization:

Headquarters (H)
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org
Person to be contacted for additional information regarding Wyoming operations:
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org
Person to be contacted regarding Wyoming operation complaints (P):
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org
Person in charge of Wyoming regulatory affairs (R):
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org
Person in charge of Wyoming utility assessment affairs (S):
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
kenc@niobrara-electric.org
Email:
Person to be contacted concerning this annual report (N):
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org
Person to be contacted concerning emergencies: (Provide a 24/7 contact telephone number.)
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone (24/7):
307-334-3221
Email:
kenc@niobrara-electric.org
Registered agent (G):
Name:
KENNETH CEAGLSKE
Address:
PO BOX 697
City, State, ZIP Code:
LUSK, WY 82225-0697
Telephone:
307-334-3221
Email:
kenc@niobrara-electric.org

Wyoming Public Service Commission Annual Report

2. Company Information
Page 2 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Operating Managers
Report the name and title of each operating manager of the utility. Include such positions as general manager, director of operations, chief
engineering manager, chief financial manager, office manager and director of customer service.
Name
KENNETH CEAGLSKE
RICHARD BRIDGE
JAMES BARKER

Title (and address if different from address on title page)
GENERAL MANAGER
LINE SUPERINTENDENT
MASTER ELECTRICIAN

Officers
Report the names and titles of the top six officers.
Name
JOHN HESTER
JOEL D. WASSERBURGER
DAVID KEENER
ANDREW W. GREER

Title (and address if different from address on title page)
PRESIDENT
VICE-PRESIDENT
SECRETARY / TREASURER
ASST. SECRETERY / TREASURER

Directors
Report the name and term of each person who held a directorship during any part of the reporting year.
Name
ANDY BARNETTE
JACK W. HAMMOND
JIM DUNN
KENNY DeGERING
WILLIAM H. WILSON

Term (and address if different from address on title page)
2012-2018
1973-2019
2012-2018
2005-2019
1981-2017

Wyoming Employees
Report the number of employees by classification.
Classification
Executive:
Office:
Field:
Other:

Total Wyoming employees:

Number
1
5
9
1

Employer

16

Wyoming Public Service Commission Annual Report

3. Personnel
Page 3 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Plant in Service

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Account Description
Organizational Costs
Franchises
Land and Land Rights
Buildings & Improvements
Office Furniture & Equipment
Transportation Equipment
Tools & Other Work Equipment
Engines & Generators
Other:
Subtotal General:
Boiler Plant Equipment:
Eng & Eng-Driven Equipment:
Turbogenerator Units:
Other Power Plant Equipment:
Subtotal Generation:
Transmission Sub-Station Equipment
Transmission Lines
Subtotal Transmission:
Distribution Lines
Distribution Substation Equipment
Line Transformers
Services
Metering
Subtotal Distribution:
Total System

2015
Allocation
Factor

2016
Allocation
Factor

Wyoming

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2015 Ending
Balance
251
234,695
775,672
72,028
314,442
134,974
778,035
2,310,097
205,852
1,258,874
1,464,726
6,928,876
744,004
2,593,724
719,383
770,478
11,756,465
15,531,288

2016 Beginning
Balance
$
251
$
$
234,695
$
775,672
$
72,028
$
314,442
$
134,974
$
$
778,035
$
2,310,097
$
$
$
$
$
$
205,852
$
1,258,874
$
1,464,726
$
6,928,876
$
744,004
$
2,593,724
$
719,383
$
770,478
$
11,756,465
$
15,531,288

Additions
$

-

Retirements
$
-

Adjustments
$
-

Transfers
$

-

$
$
$
$
$

1,545
149,997
28,545
-

$
$
$
$
$

$
(6,267)
$
(33,790)
$

-

$

-

-

$

-

$
$

87,772
267,859

$
$

$
(40,058) $

-

$
$

-

$
$
$
$
$
$
$
$
$
$
$

443,502
139,675
107,587
38,141
728,905
996,764

$
$
$
$
$
$
$
$
$
$
$

$
$
$
$

-

$
$
$
$

-

$

-

$
$

-

$
$

-

(55,095)
(30,382)
(26,356)
(31,092)
(142,925)
(182,982)

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2016 Ending
Balance
251
236,240
919,402
72,028
309,196
134,974
865,807
2,537,898
205,852
1,258,874
1,464,726
7,317,284
744,004
2,703,017
800,614
777,527
12,342,445
16,345,069

Wyoming Plant in Service Notes:

Wyoming Public Service Commission Annual Report

4. Plant in Service
Page 4 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Plant in Service
Total Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Account Description
Organizational Costs
Franchises
Land and Land Rights
Buildings & Improvements
Office Furniture & Equipment
Transportation Equipment
Tools & Other Work Equipment
Engines & Generators
Other:
Subtotal General:
Boiler Plant Equipment:
Eng & Eng-Driven Equipment:
Turbogenerator Units:
Other Power Plant Equipment:
Subtotal Generation:
Transmission Sub-Station Equipment
Transmission Lines
Subtotal Transmission:
Distribution Lines
Distribution Substation Equipment
Line Transformers
Services
Metering
Subtotal Distribution:
Total System

2015 Ending
Balance
$
251

2016 Beginning
Balance
$
251

$
$
$
$
$
$
$
$

269,359
836,837
74,696
410,360
144,190
979,049
2,714,742

$
$
$
$
$
$
$
$

269,359
836,837
74,696
410,360
144,190
979,049
2,714,742

$
$
$
$
$

1,545
147,747
28,545
-

$
$
$
$

(4,017)
$
(66,017)
$

$
$

180,595
358,432

$
$

(5,833)
(75,868) $

$
$
$
$
$
$
$
$
$
$
$

205,852
1,288,500
1,494,352
10,234,316
851,224
3,066,807
919,071
1,152,289
16,223,707
20,432,801

$
$
$
$
$
$
$
$
$
$
$

205,852
1,288,500
1,494,352
10,234,316
851,224
3,066,807
921,581
1,149,780
16,223,708
20,432,802

$
$
$
$
$
$
$
$
$
$
$

725,604
194,408
143,584
38,141
1,101,737
1,460,169

$
$
$
$
$
$
$
$
$
$
$

Additions
$

-

Retirements
$
-

(104,515)
(75,500)
(38,481)
(31,092)
(249,587)
(325,455)

Adjustments
$
-

Transfers
$

-

$

-

-

$

-

$
$
$
$

-

$

-

$

-

$
$

-

$
$

-

$
$

-

$
$

-

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2016 Ending
Balance
251
270,904
980,567
74,696
372,887
144,190
1,153,811
2,997,306
205,852
1,288,500
1,494,352
10,855,405
851,224
3,185,715
1,026,685
1,156,829
17,075,858
21,567,516

Total Company Plant in Service Notes:

Wyoming Public Service Commission Annual Report

4. Plant in Service
Page 5 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Reserve for Depreciation

1
2
3
4
5
6

Account Description
Organizational Costs
Franchises
Land and Land Rights
Buildings & Improvements
Office Furniture & Equipment

7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Transportation Equipment
Tools & Other Work Equipment
Engines & Generators
Other
Subtotal General:
Boiler Plant Equipment
Eng & Eng-Driven Equipment
Turbogenerator Units
Other Power Plant Equipment
Subtotal Generation:
Transmission Sub-Station Equipment
Transmission Lines
Subtotal Transmission:
Distribution Lines
Distribution Substation Equipment
Line Transformers
Services
Metering
Subtotal Distribution:
Total System

Annual
Depr.
Rate

2.000%
VARIES

2015 Ending
Balance
$
$
$
$
318,072
$
107,202

STR LINE $
6.000% $
$
VARIES $
$
$
$
$
$
$
2.750% $
2.750% $
$
2.950% $
2.950% $
2.950% $
2.950% $
2.950% $
$
$

361,354
83,673
530,121
1,400,422
332,946
797,198
1,130,144
4,626,933
608,216
1,067,912
474,697
156,640
6,934,398
9,464,964

2016
Beginning
Balance
$
$
$
$
318,072
$
44,442
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

361,354
83,673
530,121
1,337,662
332,946
797,198
1,130,144
4,626,933
608,216
1,067,912
474,697
156,640
6,934,398
9,402,204

Depreciation
Expense

Book Cost of
Plant Retired

$
$

17,597
876

$

(4,017)

$
$

23,610
4,772

$

(33,790)

$
$

77,497
124,352

$
$

$
$
$
$
$
$
$
$
$
$
$

4,718
4,718
213,109
22,173
82,795
20,229
79,834
418,140
547,210

$

-

Wyoming
Cost of
Removal or
Retirement

(4,904)
(42,711) $

Salvage

Adjustments

$

235

Transfers

-

$

-

$

235

$

-

$

-

$

-

$

-

$

-

$
$

$
(113,601)

-

$

-

$

-

$

-

$

(33,204) $

(60,357)

$
$
$

(31,092) $
(177,897) $
(220,608) $

(60,357)
(120,714) $
(120,714) $

-

$
$

235

$
$

-

Wyoming Reserve for Depreciation Notes:

Wyoming Public Service Commission Annual Report

5. Reserve for Depreciation
Page 6 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Reserve for Depreciation

1

Account Description

Wyoming Public Service Commission Annual Report

Annual
Depr.
Rate

2015 Ending
Balance

2016
Beginning
Balance

Depreciation
Expense

Book Cost of
Plant Retired

Wyoming
Cost of
Removal or
Retirement

Salvage

Adjustments

Transfers

5. Reserve for Depreciation
Page 7 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Reserve for Depreciation
Wyoming

1
2
3
4
5
6

Account Description
Organizational Costs
Franchises
Land and Land Rights
Buildings & Improvements
Office Furniture & Equipment

2016 Ending
Balance
$
$
$
$
331,652
$
45,318

7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Transportation Equipment
Tools & Other Work Equipment
Engines & Generators
Other
Subtotal General:
Boiler Plant Equipment
Eng & Eng-Driven Equipment
Turbogenerator Units
Other Power Plant Equipment
Subtotal Generation:
Transmission Sub-Station Equipment
Transmission Lines
Subtotal Transmission:
Distribution Lines
Distribution Substation Equipment
Line Transformers
Services
Metering
Subtotal Distribution:
Total System

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

351,174
88,680
602,714
1,419,538
337,664
797,198
1,134,862
4,726,441
630,389
1,057,146
494,926
145,025
7,053,927
9,608,327

Wyoming Reserve for Depreciation Notes:

Wyoming Public Service Commission Annual Report

5. Reserve for Depreciation
Page 8 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Reserve for Depreciation
Wyoming

1

Wyoming Public Service Commission Annual Report

Account Description

2016 Ending
Balance

5. Reserve for Depreciation
Page 9 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Reserve for Depreciation

1
2
3
4
5
6

Account Description
Organizational Costs
Franchises
Land and Land Rights
Buildings & Improvements
Office Furniture & Equipment

2015 Ending
Balance
$
$
$
$
393,036
$
44,442

2016
Beginning
Balance
$
$
$
$
393,036
$
44,443

7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Transportation Equipment
Tools & Other Work Equipment
Engines & Generators
Other
Subtotal General:
Boiler Plant Equipment
Eng & Eng-Driven Equipment
Turbogenerator Units
Other Power Plant Equipment
Subtotal Generation:
Transmission Sub-Station Equipment
Transmission Lines
Subtotal Transmission:
Distribution Lines
Distribution Substation Equipment
Line Transformers
Services
Metering
Subtotal Distribution:
Total System

$
367,442
$
101,038
$
$
525,718
$
1,431,676
$
$
$
$
$
$
416,504
$
1,001,386
$
1,417,890
$
5,814,633
$
755,704
$
1,332,126
$
600,274
$
189,320
$
8,692,057
$ 11,541,623

$
367,442
$
101,038
$
$
557,440
$
1,463,399
$
$
$
$
$
$
416,504
$
1,002,379
$
1,418,883
$
5,814,633
$
755,704
$
1,227,061
$
600,274
$
189,321
$
8,586,993
$ 11,469,275

Depreciation
Expense

Total Company
Cost of
Book Cost of
Removal or
Plant Retired
Retirement

$
$

18,975
876

$

(4,017)

$
$

27,756
4,838

$

(66,017)

$
$

89,986
142,431

$
$

$
$
$
$
$
$
$
$
$
$
$

4,718
29,532
34,250
312,621
25,108
92,247
29,039
91,489
550,504
727,185

$

-

$

-

$

(33,204)

$
$
$

(4,904)
(74,938) $

Salvage

Adjustments

$

235

Transfers

-

$

-

$

235

$

-

$

-

$

-

$

-

$

-

$
$

$
(149,960) $

$
(27,948)

-

$

-

235

$
$

-

(31,092)
(64,296) $
(139,234) $

$
$
(149,960) $
(149,960) $

(60,357)
(60,357)
(148,662) $
(148,662) $

2016 Ending
Balance
$
$
$
$
407,994
$
45,319
$
329,181
$
106,111
$
$
642,522
$
1,531,127
$
$
$
$
$
$
421,222
$
1,031,911
$
1,453,133
$
5,949,346
$
780,812
$
1,225,747
$
629,313
$
189,361
$
8,774,579
$ 11,758,839

Total Company Reserve for Depreciation Notes:

Wyoming Public Service Commission Annual Report

5. Reserve for Depreciation
Page 10 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Reserve for Depreciation

1

Account Description

Wyoming Public Service Commission Annual Report

2015 Ending
Balance

2016
Beginning
Balance

Depreciation
Expense

Total Company
Cost of
Book Cost of
Removal or
Plant Retired
Retirement

Salvage

Adjustments

Transfers

2016 Ending
Balance

5. Reserve for Depreciation
Page 11 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Balance Sheet - Assets & Other Debits

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Account Description
Total Utility Plant in Service
Construction Work in Progress
Total Utility Plant
Accumulated Provision for Depreciation and Amortization
Net Utility Plant
Non-Utility Property (Net)
Investments in Subsidiary Companies
Investments in Assoc Org - Patronage Capital
Invest in Assoc Org - Other - General Funds
Invest in Assoc Org- Other - Nongeneral Funds
Investments in Economic Development Projects
Other Investments
Special Funds
Total Other Property & Investments
Cash - General Funds
Cash - Construction Funds - Trustee
Special Deposits
Temporary Investments
Notes Receivable (Net)
Accounts Receivable - Sales of Energy (Net)
Accounts Receivable - Other (Net)
Fuel Stock
Materials and Supplies
Prepayments
Other Current and Accrued Assets
Total Current and Accrued Assets
Unamortized Debt Discount & Extraordinary Property Losses
Regulatory Assets
Other Deferred Debits
Accumulated Deferred Income Taxes
Total Assets & Other Debits

2015
2016
Allocation Allocation
Factor
Factor

2015 Ending
Balance
$
16,011,243
$
4,058,365
$
20,069,608
$
(9,001,916)
$
11,067,692
$
4,430
$
$
4,358,901
$
$
501,174
$
$
2,579
$
$
4,867,084
$
$
$
$
$
0.887508 0.8887716 $
1,033,630
0.9782664 0.954912 $
79,017
$
$
643,265
$
1,531
$
$
1,757,443
$
$
$
284,910
$
$
17,977,129
Tab 7 imbalance

Wyoming
2016 Beginning
Balance
$
16,011,243
$
4,058,365
$
20,069,608
$
(829,564)
$
19,240,044
$
4,430
$
$
4,358,901
$
$
501,174
$
$
2,579
$
$
4,867,084
$
$
$
$
$
$
1,033,630
$
79,017

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$

643,265
1,531
1,757,443

$
$
$
$

743,635
345
1,727,261

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$

284,910

$

263,911

$

$
18,894,324
Tab 7 imbalance

$

$
26,149,481
Tab 7 imbalance

2016 Ending
Balance
16,818,305
3,805,692
20,623,996
(9,152,158)
11,471,838
3,694
4,894,273
530,763
2,584
5,431,314
926,345
56,936

Total Company
2016 Beginning
Balance
$
20,432,801
$
4,648,331
$
25,081,132
$
(11,259,913)
$
13,821,219
$
4,430
$
$
4,358,901
$
$
501,174
$
$
2,579
$
$
4,867,084
$
207,612
$
$
$
11,000
$
$
1,164,643
$
80,772

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$

855,919
6,013
3,168
2,329,127

$
$
$
$

827,998
1,564
3,178
2,584,413

410,433

$

410,433

$

380,910

21,427,863

$

21,427,863

$

22,684,200

2015 Ending
Balance
20,432,801
4,648,331
25,081,132
(11,259,913)
13,821,219
4,430
4,358,901
501,174
2,579
4,867,084
207,612
11,000
1,164,643
80,772
855,919
6,013
3,168
2,329,127

2016 Ending
Balance
21,567,514
4,246,204
25,813,718
(11,526,155)
14,287,563
3,694
4,894,273
530,763
2,584
5,431,314
628,773
21,000
1,042,276
59,624

Notes:

Wyoming Public Service Commission Annual Report

6. Balance Sheet - Assets
Page 12 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Balance Sheet - Liabilities, Equity & Credits

Account Description
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Memberships
Patronage Capital
Operating Margins - Prior Years
Operating Margins - Current Year
Non-Operating Margins
Other Margins and Equities
Total Margins & Equities
Long-Term Debt - RUS (Net)
Long-Term Debt - FFB - RUS Guaranteed
Long-Term Debt - Other - RUS Guaranteed
Long-Term Debt - Other (Net)
Long-Term Debt - RUS - Econ Development (Net)
Payments - Unapplied
Total Long Term Debt
Obligations Under Capital Leases - Noncurrent
Accumulated Operating Provisions & Asset Retirement Obligations
Total Other Non-current Liabilities
Notes Payable
Accounts Payable
Consumers Deposits
Current Maturities Long-Term Debt
Current Maturities Long-Term Debt - Rural Development
Current Maturities - Capital Leases
Taxes Accrued
Interest Accrued
Other Current and Accrued Liabilities
Total Current & Accrued Liabilities
Regulatory Liabilities
Other Deferred Credits
Accumulated Deferred Income Taxes
Total Liabilities and Other Credits

2015
Allocation
Factor

2016
Allocation
Factor

2015 Ending
Balance
$
3,610
$
9,026,951

Wyoming
2016 Beginning
Balance
$
3,610
$
9,026,951

2016 Ending
Balance
$
3,590
$
10,110,705

2015 Ending
Balance
$
5,830
$
11,435,915

Total Company
2016 Beginning
Balance
$
5,830
$
11,435,915

2016 Ending
Balance
$
5,810
$
13,119,507

1,541,657
26,408
1,042,097
14,051,907
245,552
2,153,437

$
$
$
$
$
$

1,541,657
26,408
1,042,097
14,051,907
245,552
2,153,437

$
$
$
$
$
$

1,395,973
77,589
1,082,407
15,681,286
194,761
2,070,826

1,609,639

$

1,609,639

$

1,545,207

$
$
$
$

723,390
9,753,951
196,488
1,723,153

$
$
$
$

723,390
9,753,951
196,488
1,723,153

$
$
$
$

749,938
10,864,233
155,845
1,657,049

$
$
$
$
$
$

$

1,288,013

$

1,288,013

$

1,236,455

$

$
$
$

(113,285) $
3,094,369 $
156,248 $

(113,285) $
3,094,369 $
156,248 $

(120,523) $
2,928,826 $
174,636 $

(141,573) $
3,867,055 $
155,188 $

(141,573) $
3,867,055 $
155,188 $

(150,619)
3,660,175
249,721

$
$
$
$
$

156,248
162,184
714,242
26,776
6,402

$
$
$
$
$

156,248
162,184
714,242
26,776
6,402

$
$
$
$
$

174,636
652,117
25,765
24,006

$
$
$
$
$

155,188
182,741
780,586
49,872
8,000

$
$
$
$
$

155,188
182,741
780,586
49,872
8,000

$
$
$
$
$

249,721
721,034
56,310
30,000

$
$

156,851
1,066,455

$
$

156,851
1,066,455

$
$

180,402
882,290

$
$

173,227
1,194,426

$
$

173,227
1,194,426

$
$

197,663
1,005,007

$

2,089,316

$

2,089,316

$

2,044,341

$

2,159,287

$

2,159,287

$

2,088,011

$
16,894,326
Tab 6 imbalance

$

21,427,863

$

21,427,863

$

22,684,200

$
16,160,339
Tab 6 imbalance

$
16,160,339
Tab 6 imbalance

Notes:

Wyoming Public Service Commission Annual Report

7. Balance Sheet - Liabilities
Page 13 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Long-Term Debt
W.S. § 37-6-101 defines long-term debt as any debt with a term
greater than 18 months.

Organization
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
50

USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
COBANK
COBANK

Authorizing
Docket
9188 Sub 20
9188 Sub 20
9188 Sub 20
10008-CS-02-21
10008-CS-02-21
10008-CS-02-21
10008-CS-02-21
10008-40-CS-11
10008-40-CS-11
10008-40-CS-11
10008-42-CS-13
10008-43-CS-13

Total

Issue
Date
07/18/88
07/18/88
07/18/88
03/07/03
04/01/04
04/13/05
04/07/06
6/10/13
08/08/13
11/20/13
05/31/13
07/31/13

Maturity
Date
07/18/23
07/18/23
07/18/23
03/07/38
04/01/39
04/13/40
04/07/41
01/02/46
01/02/46
01/02/46
09/20/39
07/20/25

Face Amount
Authorized
$
466,000
$
181,571
$
161,429
$
391,999
$
281,000
$
275,000
$
208,001
$
500,000
$
500,000
$
500,000
$
1,251,098
$
508,417

Total Amount
Issued
$
466,000
$
181,571
$
161,429
$
391,999
$
281,000
$
275,000
$
208,001
$
500,000
$
500,000
$
500,000
$
1,251,098
$
508,417

$

$

5,224,515

Interest
Rate
2.000%
2.000%
2.000%
4.409%
4.742%
4.588%
4.982%
2.832%
3.196%
3.297%
4.460%
3.530%

5,224,515

Notes 1:

Wyoming Public Service Commission Annual Report

8. Long-Term Debt
Page 14 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing

Original Filing
4/18/2017

Long-Term Debt
W.S. § 37-6-101 defines long-term debt as any debt with a term
greater than 18 months.

Total Company
Debt Issuance Cost
Original
Unamortized
Amount
Amount
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

Organization
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
50

USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
USDA - RUS
COBANK
COBANK

Total

$

-

$

-

$
$
$
$
$
$
$
$
$
$
$
$

Interest
Accrued
2,586
1,045
1,292
11,283
8,682
8,554
7,241
13,691
15,377
15,844
54,111
14,477

$

154,183

Interest Paid Principal Paid
During Year During Year
$
2,536 $
16,812
$
1,045 $
6,820
$
1,292 $
5,159
$
11,283 $
11,969
$
8,682 $
8,580
$
8,554 $
8,730
$
7,241 $
6,820
$
13,691 $
15,504
$
15,377 $
15,504
$
15,844 $
15,504
$
53,358 $
26,794
$
14,630 $
37,638

$
$
$
$
$
$
$
$
$
$
$
$

$

$

153,532

$

175,835

Outstanding Balances
Year
Year
Beginning
Ending
132,794 $
117,360
54,680 $
48,419
66,078 $
61,335
251,358 $
242,381
180,183 $
173,748
183,333 $
176,786
143,214 $
138,099
465,116 $
453,488
465,116 $
453,488
465,116 $
453,488
1,187,547 $
1,160,753
422,764 $
385,126

4,017,299

$

3,864,472

Total minimum principle payments required for 2016:
Notes 2:

Wyoming Public Service Commission Annual Report

8. Long-Term Debt
Page 15 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Statement of Operations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Operating Revenue & Patronage Capital
Power Production Expense
Cost of Purchased Power
Transmission Expense
Distribution Expense-Operation
Distribution Expense-Maintenance
Consumer Accounts Expense
Customer Service & Informational Expense
Sales Expense
Administrative and General Expense
Total Operation and Maintenance Expense
Depreciation & Amortization Expense
Tax Expense - Property & Gross Receipts
Tax Expense - Other
Interest on Long-term Debt
Interest Charged to Construction - Credit
Interest Expense - Other
Other Deductions
Total Cost of Electric Service
Patronage Capital & Operating Margins
Non-operating Margins - Interest
Allowance for Funds Used During Construction
Income (Loss) from Equity Investments
Non-operating Margins - Other
Generation & Transmission Capital Credits
Other Capital Credits & Patronage Dividends
Extraordinary Items
Patronage Capital or Margins

$

Wyoming
10,830,425

$

Total Company
12,188,096

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

7,311,278
12,097
698,462
191,564
158,383
30,248
658,757
9,060,789
484,202
90,055
123,545
644
13,092
9,772,327
1,058,098
37,657
47,794
200,367
40,508

$
$
$
$
$
$
$
$
$
$
$
$
$

8,028,065
13,014
884,279
239,869
185,587
35,833
779,922
10,166,569
619,750
100,774
158,356

$
$
$
$
$
$
$
$
$
$

1,407
16,288
11,063,144
1,124,952
48,268
29,321
225,443
45,578

$

1,384,424

$

1,473,562

Patronage Capital Cash Received
Notes:
The reason Non-Operating Margins - Other is larger in Wyoming than the Total Company is due to the fact that there were negative
amounts for other states in our service territory.

Wyoming Public Service Commission Annual Report

9. Statement of Operations
Page 16 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Customer Counts, Operating Revenues, Demand and Energy Delivered
Wyoming

Title of Account
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34

Sales of Electricity
Residential Sales (440)
440.1 Residential Sales - Excluding Seasonal
440.2 Residential Sales - Seasonal
441 Irrigation Sales
Commercial Sales (442.x)
442.1x Commercial Sales - 1000 kVA or Less
442.2x Commercial Sales - Greater than 1000 kVA
Industrial Sales (442.y)
442.1y - Industrial Sales - 1000 kVA or Less
442.2y - Industrial Sales - Greater than 1000 kVA
Public Street and Highway Lighting (444)
Other Sales to Public Authorities (445)
Sales to Railroads and Railways (446)
Interdepartmental Sales (448)
TOTAL Electric Sales
Sales for Resale (447)
447.1 Sales for Resale - RUS Borrowers
447.2 Sales for Resale - Other
TOTAL Sales of Electricity
Provision for Rate Refunds (449.1)
TOTAL Revenues Net of Provision for Refunds
Other Operating Revenues
Forfeited Discounts (450)
Miscellaneous Service Revenues (451)
Sales of Water and Water Power (453)
Rent from Electric Property (454)
Interdepartmental Rents (455)
Other Electric Revenues (456)
Revenues from Transmission of Electricity of Others (456.1)
Regional Transmission Service Revenues (457.1)
Miscellaneous Revenues (457.2)
TOTAL Other Operating Revenues
TOTAL Electric Operating Revenues

35
36
37
38
39

Energy Sales and Use Summary
Total Sales to Customers
Energy Furnished without Charge
Company Use (Excluding Station Use)
Energy Losses
Total

Average
Customer
Count
0

0

0

Revenue
$
$
$
$
$
$
$
$

1,664,466
1,406,236
258,230
942,188
8,161,961
2,819,655
5,342,306
-

$
$

3,412
50,315

Demand and Energy Delivered Total Company
KW
kWh
Revenue
0.0

26,359.9
156,963.1
31,336.5
125,626.6
0.0

9,950,704
9,139,047
811,657
8,596,889
73,135,601
21,395,301
51,740,300
0

$
$
$
$
$
$
$
$

2,513,202
2,139,817
373,385
1,235,131
8,318,995
2,976,689
5,342,306
-

27,549
304,801

$
$

10,850
98,565

0
0

$ 10,822,342
$
-

183,323.0
0.0

92,015,544
0

$ 12,176,743
$
-

0

$ 10,822,342

183,323.0

92,015,544

$ 12,176,743

0

$ 10,822,342

183,323.0

92,015,544

$ 12,176,743

0

$
$

5,379
1,115

$
$

7,677
1,115

$

1,588

$

2,560

$
8,081
$ 10,830,423

183,323.0

92,015,544

$
11,352
$ 12,188,095

kWh
92,015,544
0
0
10,132,299
102,147,843

Notes:

Wyoming Public Service Commission Annual Report

10. Revenue Summary
Page 17 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Rate Base and Return on Rate Base
Description
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61

Rate Base Additions
Plant in Service
Plant Held for Future Use
Prepayments
Materials and Supplies
Cash Working Capital
Deferred Debits

Wyoming
$

20,623,996

$
$
$
$

345
743,635
480,768
261,976

$

22,110,720

$

9,152,158

$
$

180,402
18,300

Subtotal
Total Rate Base

$
$

9,350,860
12,759,860

Net Utility Operating Income
Actual Rate of Return on Rate Base
Actual Rate of Return on Equity
Actual Operating Ratio (if applicable)
Actual Capital Structure - Percent Debt
Actual Capital Structure - Percent Equity
Authorized Rate of Return on Rate Base
Authorized Rate of Return on Equity
Authorized Operating Ratio (if applicable)
Effective Date of Rates of Return or Operating Ratio
Docket No. of Authorization
Capital Structure in Docket No. Above - Percent Debt
Capital Structure in Docket No. Above - Percent Equity
Cost of Debt in Capital Structure in Docket No. Above
Operating Ratios
Operating Times Interest Earned Ratio (OTIER)
Rural Utilities Service OTIER (RUS OTIER)
Net Times Interest Earned Ratio (NTIER)
Operating Debt Service Coverage Ratio (ODSC)
Net Debt Service Coverage Ratio (NDSC)
Modified Debt Service Coverage Ratio (MDSC)

$

1,195,378
10.070%
9.370%
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

Subtotal
Rate Base Deductions
Accumulated Provision for Depreciation
Accumulated Provision for Amortization
Accumulated Deferred Income Tax
Consumer Advances for Construction
Consumer Deposits
Consumer Energy Prepayments
Deferred Credits

Wyoming Public Service Commission Annual Report

2.010
10.305
10.305
5.778
6.836
9.431

11. Rate Base & Return on RB
Page 18 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Electric Utility Load and Resources Report (Wyoming System Only)
Peak Wyoming System Demands and Annual Energy
Reported data are:

1
2
3
4
5
6
7

Year
2013
2014
2015
2016
2017
2018
2019

Estimated Data

Summer
(April - September)
Month
KW
9,459.0
July
July
10,830.0
July
12,158.0
July
17,815.0
July
20,457.0
July
21,479.0
July
22,554.0

2016 Peak Day
8
9
10

Date
Time
KW Reading

(If actual data are not available, provide the basis for the estimates in the notes section.)
Winter
(October - March)
Month
KW
January
6,126.0
November
8,528.0
December
10,070.0
December
12,961.0
December
14,905.0
December
15,650.0
December
16,432.0

Annual Energy
kWh
56,102,346
67,069,026
80,999,478
93,649,486
107,696,909
113,368,404
119,036,825

Notes:
Percent calculated: Total Wyoming kWh Sold and Used divided by System Total kWh Sold and Used. .91071493
Future Years estimated by adding 15% for next year and then 5% for 2018 and 2019.

Notes:
7/20/2016
5:45 PM
17,815.0

Sources of Electricity

11
12
13
14

Year
2013
2014
2015
2016

15
16
17
18

Year
2013
2014
2015
2016

Steam Generation
KW
kWh

Hydro Generation
KW
kWh

Purchased Power
KW
kWh
91,830.6
56,102,346
111,876.1
67,069,026
181,175.5
80,999,478
183,323.0
93,649,486

Owned Generation
Internal Combusion Engine
Wind Generation
KW
kWh
KW
kWh

Other Generation
KW
kWh

Total Owned Generation
KW
kWh
0.0
0
0.0
0
0.0
0
0.0
0

Notes:

Power Purchase Contracts
Power Purchase Contracts Notes, page 1
Supplier
19 TRI-STATE G&T ASSOCIATION, INC.
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38

Wyoming Public Service Commission Annual Report

2016 KW
Purchases
183,323.0

2016 kWh
Purchases
93,649,486

Contract
Expiration Date
12/31/2015

12. Load & Resources
Page 19 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Electric Utility Load and Resources Report (Wyoming System Only)
159 Totals

Wyoming Public Service Commission Annual Report

183,323.0

93,649,486

12. Load & Resources
Page 20 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Electric Transmission and Distribution Plant (Wyoming Only)
Note: Use Wyoming-specific data only. For substations with multiple transformer banks, please use a separate line for each bank and note if the number of circuits listed is for the
transformer bank or for the substation.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Transmission and
subtransmission lines:
Nominal Voltage
Miles of Line
69
113.73

Phase
17 Single Phase:
18 Three Phase:
19 Instrument Rated Phase:

Primary underground
distribution lines:
Nominal Voltage
Miles of Line
14.4
3.89

Total Meters in
Service
1,748
343

Meters in Service in Wyoming
Advanced Meters in
Service
1,748
343

Primary overhead
distribution lines:
Nominal Voltage
Miles of Line
14.4
1,590.92

Types of Advanced Meters in Service
TS2
TS2 & S4

Notes:

Wyoming Public Service Commission Annual Report

13. T & D Plant
Page 21 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Electric Transmission and Distribution Plant (Wyoming Only)
Note: Use Wyoming-specific data only. For substations with multiple transformer banks, please use a separate line for each bank and note if the number of circuits listed is for the
transformer bank or for the substation.

20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61

Name of Distribution Substation
LUSK RURAL
HAT CREEK
LANCE CREEK
NODE
TWENTY MILE CREEK
BELLE FOURCHE
BUTTE - CHEYENNE RIVER
ONEOK #7
ONEOK #8
BUTTE - HAT CREEK

Wyoming Public Service Commission Annual Report

Distribution Substations in Wyoming
Section
Township
Primary Voltage Range
Secondary Voltage
(i.e. 26-20-84)
Number of Circuits
69/24.9
15-32-64
3
69/24.9
13-36-63
3
69/24.9
32-36-65
1
69/24.9
19-32-63
3
69/24.9
31-36-31
1
69/4
01-35-67
1
69/4
34-40-62
1
69/4
34-40-62
1
69/4
17-33-62
1
69/4
30-35-62
1

Transformers by
Voltage
69/24.9
69/24.9
69/24.9
69/24.9
69/24.9
69/4
69/4
69/4
69/4
69/4

Nameplate Capacity
of Transformers by
Voltage
5.0
5.0
5.0
5.0
2.0
3.7
3.0
5.0
5.0
3.0

Peak Loading of
Transformers for
Reporting Year
3.1
0.9
0.9
1.0
0.8
OFFLINE
0.9
1.0
1.0
0.9

13. T & D Plant
Page 22 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Electric Transmission and Distribution Plant (Wyoming Only)
Note: Use Wyoming-specific data only. For substations with multiple transformer banks, please use a separate line for each bank and note if the number of circuits listed is for the
transformer bank or for the substation.

Name of Transmission Substation or Switch Station
146 PODOLAK
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187

Wyoming Public Service Commission Annual Report

Transmission Substations and Switch Stations in Wyoming
Section
Township
Primary Voltage Range
Secondary Voltage
(i.e. 26-20-84)
Number of Circuits
115/69
15-32-64
3

Transformers by
Voltage
115/69

Nameplate Capacity
of Transformers by
Voltage
44.0

Peak Loading of
Transformers for
Reporting Year
17,815.0

13. T & D Plant
Page 23 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Emergency Curtailment, Contingency and
Integrated Resource Plans
Does NIOBRARA ELECTRIC ASSOCIATION, INC. have an emergency curtailment plan for
use in Wyoming?
Plan title, plan filing date and comments
NONE

Does NIOBRARA ELECTRIC ASSOCIATION, INC. have a contingency plan for use in
Wyoming?
Plan title, plan filing date and comments
NONE

Does NIOBRARA ELECTRIC ASSOCIATION, INC. have an integrated resource plan for use in
Wyoming?
Plan title, plan filing date and comments
NONE

Wyoming Public Service Commission Annual Report

14. Emergency Plans & IRPs
Page 24 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year:

Original Filing
4/18/2017

Major Facilities Construction Forecast
Description & Details
1 Hammond Substation (West End)
2 Line Rebuilding
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total

In-Service
Date
Q4 2019
Q4 2019

2017 Total

2018 Total

$

1,000,000

$

1,000,000

$
$

$

1,000,000

$

1,000,000

$

2019 Total
100,000
1,000,000

2020 Total
$

1,000,000

1,100,000

$

1,000,000

2021 Total

$

-

Five-Year Total
$
100,000
$
4,000,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,100,000

Notes:

Wyoming Public Service Commission Annual Report

15. Construction Forecast
Page 25 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Smart Grid Technologies Report
The Commission's Order in Docket No. 90000-106-XO-08 (Record No. 11992) requires each electric utility to file an annual report regarding
developments in smart grid technologies, including which technologies are being promoted by regional planning organizations, whether any
smart grid technologies would be beneficial to any particular Wyoming customer, and whether utilities have considered or adopted any
available smart grid technologies in Wyoming or in other jurisdictions.
File attachments to this report in Docket No. 90000-106-XO-08.
Provide the name of NIOBRARA ELECTRIC ASSOCIATION, INC.'s regional planning organization:
NONE

Describe the smart grid technologies NIOBRARA ELECTRIC ASSOCIATION, INC.'s regional planning organization is promoting:
N/A

Describe the smart grid technologies that would be beneficial to NIOBRARA ELECTRIC ASSOCIATION, INC.'s customers:
N/A

Discuss which class of NIOBRARA ELECTRIC ASSOCIATION, INC.'s Wyoming customers benefits from each smart grid technology listed above:
N/A

Discuss the smart grid technologies NIOBRARA ELECTRIC ASSOCIATION, INC. has evaluated or considered adopting in Wyoming or in other jurisdictions:
N/A

Provide the status of the smart grid technologies NIOBRARA ELECTRIC ASSOCIATION, INC. has adopted or implemented:
N/A

Wyoming Public Service Commission Annual Report

16. Smart Grid Technologies
Page 26 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Important Changes During the Reporting Year
For the reporting year, please include a short narrative description on this page of the annual report for the
following:
1. Purchase, sale, discontinuance or abandonment of service of major utility facility operating units, property or
equipment, specifying a description of the property and the transaction and the docket number for which
authorization was granted.
2. All important financial changes of respondent such as bond issues or retirements, showing amounts, identity
of bonds and purpose of or reason for the change.
3. Additional matters of fact (not elsewhere provided for) which the respondent may desire to include in this
report.
Changes, page 1
A) No Major Changes in Utility Facilities, Property or Equipment
B) No major changes in the utility's financial situation
C) No major changes in the utility's consumer base
D) No changes in our certified area

Wyoming Public Service Commission Annual Report

17. Changes During the Year
Page 27 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Reconciliation of Gross Wyoming Intrastate Retail Revenue
1
2
3
4

Description
Total Wyoming Operating Revenues (400)
Gross Wyoming Intrastate Retail Revenues
Difference between Operating & Intrastate Revenue

Adjustments to Operating Revenue Accounts that Derive
5 Gross Wyoming Intrastate Retail Revenues
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
105 Total Adjustments

Amount
$10,830,423.28
$0.00
$10,830,423.28

Amount

Adjustment Explanation

$0.00
The difference on Line 3 must match the total on Line 105.

Notes:

Wyoming Public Service Commission Annual Report

Tab: 18. Intrastate Revenues
Page 28 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Interest Rate
State the interest rate the utility used for deposits in 2016. If the interest rate used by the utility is different
from the Commission Authorized Interest Rate for 2016, please explain why and indicate how the utility will
correct or has corrected the oversight.

Supplemental Notes to this Annual Report
Supplemental Notes, page 1

Wyoming Public Service Commission Annual Report

19. Int. Rate & Sup. Notes
Page 29 of 30

 NIOBRARA ELECTRIC ASSOCIATION, INC.
Docket No. 10008
Reporting Year: 2016

Original Filing
4/18/2017

Oath and Verification
Once report is complete, this page must be printed, signed, notarized,
and mailed to the Wyoming Public Service Commission.
State of:
County of:
Affiant name:
Official title:
Legal name of reporting entity:

NIOBRARA ELECTRIC ASSOCIATION, INC.

The Affiant, of lawful age, first being sworn according to law, upon oath hereby deposes and says:
1. Affiant has, by all necessary action, been duly authorized to make this Verification;
2. Affiant has examined the foregoing Annual Report and all attachments thereto;
3. Except as may be set forth in Paragraph 4 of this Oath and Verification, Affiant hereby verifies, upon Affiant's
knowledge, that all statements contained in the foregoing Annual Report and all attachments thereto are correct
and complete and constitute a correct statement of the business affairs of the above-named reporting entity with
respect to each and every matter set forth therein for the period from and including January 1, 2016, to and
including December 31, 2016;
4. Here state the source of Affiant's information and grounds of Affiant's beliefs as to any matters not stated to be
verified upon Affiant's knowledge:

Affiant Signature:
Name and Title (please type):

Notary

(seal)
(seal)

State of:
County of:

Subscribed and sworn to before me on this

day of

Witness my hand and official seal:

My Commission Expires:

Wyoming Public Service Commission Annual Report

20. Oath & Verification
Page 30 of 30