Report to:
General Committee Report
Date:
SUBJECT: 2008 Hedging Contract Results
PREPARED BY: Mark Visser, Manager of Financial Strategy & Investments
RECOMMENDATION:
1) THAT the report dated
2) And that Staff be authorized and directed to do all things necessary to give effect to this resolution.
EXECUTIVE SUMMARY:
Not applicable
Pursuant to Regulation 653/05 Section 7, the Municipal Act requires the Treasurer to prepare and present to the municipal council, once in that fiscal year, a detailed report of all commodity price hedging agreements.
The Town had only one hedging agreement in 2008 which was for electricity procurement.
In
December 2007, Council approved an “Electricity Procurement Strategy for the
Corporation of the Town of
As
part of the strategy, Wattsworth Consulting recommended entering into a hedging
contract to minimize potential risk of spot market price fluctuations. A hedge is merely a financial agreement that
fixes the price to be paid by the municipality for the future delivery of a
commodity. A hedge is typically used to
reduce cost fluctuations and provide cost certainty.
The
Town agreed to hedge approximately 5% of its total electricity requirements as
most of the Town’s electricity purchases are at a fixed amount or demand
patterns dictate another strategy (i.e. street lights are kept on the spot
market because of low non-peak rates).
In
2008, the total savings of the Electricity Procurement Strategy were
$362,000. The net cost of the hedge was
$18,000 which is incorporated into the $362,000 net savings. The details are as
follows:
Volume of Town’s Hedging
Contract = 1,825.2 MWh (Megawatt Hours)
Average Dollar Amount
of Town’s Hedging Contracts = $72.27 per MWh
Average On-Peak Spot Market
Price = $62.33 per MWh
Therefore, the cost of
the hedging contacts to Town was $18,148 [1,825 * ($72.27 - $62.33)]. As previously mentioned, hedging contracts
are not intended to generate savings.
While they do have the ability to reduce costs in the short term
(depending on market conditions), they are intended to provide cost
certainty. In this case, the Town
entered into hedging contracts to greater ensure the
cost savings that were predicted by Wattsworth under the new electricity
procurement strategy.
Looking ahead, the Town
extended the hedging strategy into 2009 as electricity rates were comparatively
low at the time and were expected to rise as the economy recovered.
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RECOMMENDED
BY: ________________________ ________________________
Barb Cribbett, Treasurer Andy Taylor, Commissioner,
Corporate Services