Utility Accounting Certificate Program

The NWPPA Utility Accounting Certificate brings together six core topics, taught by some of NWPPA’s most experienced, credible instructors. There are ten classes – eight taught in a classroom setting and two in an online webinar format. The eight classroom courses are grouped into three sections, reducing the number of trips that must be made away from the utility.

Each section is held once every two years, at minimum, allowing assertive students to complete the curriculum in that time frame by attending one section approximately every 6 months.

A student may request credit for towards the certificate for any class listed below if s/he has previously completed the class:

(a) through NWPPA and
(b) in the past three years.

NWPPA Utility Accounting Certificate Program – Curriculum

Section	Module Name	Instructor	Length	Dates
	Utility Accounting Primer	Trent Martin or Julie Desimone, Moss Adams LLC	1.5 hours	Optional webinar– scheduled by request prior to Fundamentals
#1	Industry Insider	Liz Loomis, LLPA	1 day	June 2010
	Fundamentals of Utility Accounting	Trent Martin or Julie Desimone, Moss Adams LLC	1.5 days	May 2010
	Advanced Topics in Utility Accounting	Trent Martin or Julie Desimone, Moss Adams LLC	1.5 days	May 2010
#2	Utility Budgeting and Financial Analysis	Trent Martin or Julie Desimone, Moss Adams LLC	1 day	June 2010
	Financial Audits: "What They Are And What They Aren't"	Trent Martin or Julie Desimone, Moss Adams LLC	1 day	June 2010
	Nuts and Bolts of Work Orders	Kim Mikkelsen, KW Consulting	1.5 days	June 2010
#3	Unbundled Cost of Service and Rate Design	Gary Saleba, et. al., EES Consulting	1.5 days	October 2010
	Challenging Financial Management	Kim Mikkelsen, KW Consulting	2 days	October 2010
	Using the COSA Model for Rate Design	Gary Saleba, et. al., EES Consulting	1.5 days	Delivered online two weeks after the Unbundled Cost of Service class

 

View the list of currently-scheduled accounting classes

See the following information for an overview of the topics covered in each module. For more information, contact Barry Fuchs at
(360) 816-1446 or barry@nwppa.org.

Who Should Attend:

This certificate program is designed to enhance and ultimately certify the skills of accounting and finance employees at NWPPA member utilities. By completing each of the modules within this program, attendees will be recognized as having an excellent foundational knowledge of the utility accounting function for both governmental and cooperative organizations.

Class Overviews:

Utility Accounting Primer (Optional):

Intended for those who are new to utility accounting (less than one year of experience) or for those who do not work in the accounting department on a regular basis, this optional course will bring you up-to-speed on the basics of accounting. Once you have a gained a broad understanding of the topics and jargon explained in this class, you will be prepared to complete the Fundamentals of Utility Accounting class. This class is presented online via webinar, so no travel is required. All you need is a telephone and web-enabled computer. Please contact Barry Fuchs to request this class.

Section #1:

Industry Insider:

Before diving into the specific area of accounting, it’s crucial to ensure that students are knowledgeable about the history and current issues surrounding the public power industry. This one-day introduction will provide insight into all aspects of the electric utility industry from the practical (generation, transmission and distribution) to the political (regional issues impacting power rates). After taking a close look at the Northwest and the West – with an explanation of the different types of utilities that exist here and a history of preference– the focus will shift to current events and trends in the energy world.

Fundamentals of Utility Accounting:

This course covers the fundamentals of utility accounting for new electric utility accountants and those involved in related jobs that have need to understand how accounting affects other aspects of the business. Specific accounting topics covered by the course include: prescribed uniform system of accounts (e.g., FERC or RUS), cash versus accrual, work order systems, the general ledger and subsidiary ledgers, and the four accounting cycles (revenue, collections, disbursements, and payroll).

Advanced Topics in Utility Accounting:

This course covers in more detail some of the topics in the fundamentals course, including work order systems, financial statement accounting, financial planning, cost of service and rate design, activity-based accounting, capital credits, investment strategies, debt portfolio management, internal control procedures, and other similar topics.  

Section #2:

Utility Budgeting and Financial Analysis:

Go beyond budgeting with this course, which covers the procedures necessary to prepare annual capital and expense budgets for electric utilities. Following an overview on the differences between cash flows, budgeting, strategic planning, financial reporting and rates, the relevance of budgeting will be clarified through a comprehensive case study review. During the financial analysis portion of the class, participants will learn about basic financial statements, analytical procedures and financial goals.

Financial Audits and Internal Controls

Here’s your opportunity to gain an understanding of the financial auditing process and learn how it may impact your responsibilities to the utility and consumers. You’ll also learn how internal controls can be established to avoid devastating results from errors and fraud. Topics covered include: basic financial statements, including the Management Discussion and Analysis (MD&A) and notes; what an audit is and what an audit is not; and an overview of types and functions of Internal Controls.

Nuts and Bolts of Work Orders

Covering everything you ever wanted to know about work orders, this class provides current information about specific documentation demands and forms necessary to meet accounting requirements. You will not only analyze the "why" of work order systems; you will review the "how-to" of the process.

Section #3:

Unbundled Cost of Service and Rate Design

This course starts with an introduction to utility ratemaking and the potential impact to utilities in our restructured industry. Participants will develop an understanding of the theory surrounding unbundled rates and the development of unit costs by function (generation, transmission, distribution, etc.), and customer class or rate schedule. Rate design in a competitive environment will be a key topic covered in the course.

Using the COSA Model for Rate Design (Online Session)

Approximately two weeks after completing the Unbundled Cost of Service class, take a couple of hours from your day to see a demonstration of the Cost of Service calculation spreadsheet. This complex tool will allow you to enter a variety of variables or scenarios specific to your utility and is quite capable of guiding your rate-making process. This class is presented online via webinar, so no travel is required. All you need is a telephone and web-enabled computer.

Challenging Financial Management

As suggested by the title, this course is intended for students who have completed the first two modules of the certificate program. This is a computer-intensive class that will teach you how key ratios are developed, techniques for evaluating various financial reports, the components of cash flow, how to review your system's cash flow, and the determination of optimum equity. You will return to your utility after this class with your system's Borrower Statistical Profile and Key Ratio Trend Analysis (approximately 100 ratios), a Cash Flow Statement for your system and an evaluation of your system's optimum equity.

---

NWPPA Utility Customer Service Certificate Program

The NWPPA Utility Customer Service Certificate is designed to provide comprehensive training for customer and member service representatives at consumer-owned utilities. The program is offered in a “blended learning” format, with some classes held in a classroom and other programs available online.

Each program is offered, at minimum, once every two years; students can complete the curriculum in that timeframe by attending one section approximately every 6 months. Classes may also be taken individually; there is no requirement to complete every class. However, completion of at least three classes is recommending before taking “Communication and Sales Skills for Customer Service Professionals.”

A student may request credit towards the certificate for any class listed below if s/he has previously completed the class:

a) Through NWPPA and
b) within the past three years

NWPPA Utility Customer Service Certificate Program

Section	Module Name	Instructor	Length	Dates
#1	Industry Insider	Liz Loomis, LLPA	1 day	June 2010
#1	Through the Eyes of the Customer	Kellce Pipkin, DCT Solutions	2 days	June 2010
#2	Internal Customers – Achieving Success through Common Goals	Debra Ballard, Continuum	1 day	Nov. 2010
#2	Understanding Residential Energy Use	Buzz Thielemann, RHT	2 days	Nov. 2010
#3	Working with Challenging Customers	David Saxby, Measure-X	1 day	April 2010
#3	Utility Collections: The Complete Process	Annette Lovitt, Continuum (Webinar instructed by Debra Ballard)	1.5 days	April 2010
#4	Communication and Sales Skills for Customer Service Professionals	Debra Ballard, Continuum	1.5 days	Feb. 2010; TBD 2011

Online Classes –

Module Name	Instructor	Length	Dates
Orientation to the Electric Industry* (Credit also given for completion of the NWPPA Electric Utility Systems Operations classroom program)	Bismarck State College	6 hours	Anytime
Telephone Skills Webinar	Debra Ballard, Continuum	2 hours	March 22, 2010; future dates TBD

Who Should Attend:

This certificate program is designed to enhance the skills of customer and member service employees at NWPPA member utilities. By completing each of the modules within this program, attendees will be able to master the skills needed for their position and will have an excellent foundational knowledge of the industry as a whole.

Class Overviews:

Section #1:

Industry Insider:

In addition to the specific skills of customer and member service, it’s crucial to ensure that students are knowledgeable about the history and current issues surrounding the public power industry. This introduction provides insight into all aspects of the electric utility industry from the practical (generation, transmission and distribution) to the political (regional issues impacting power rates). After taking a close look at the Northwest and the West – with an explanation of the different types of utilities that exist here and a history of preference– the focus shifts to current events and trends in the energy world.

Through the Eyes of the Customer

The ten modules of this training program provide a long-lasting difference in employee treatment of customers and employee creation of distinctive customer experiences. During the two-day session, employees and managers will learn to look at things through the eyes of the customer, through emphasis of: customer experience management; customer loyalty creation, and personal-touch treatment of customers. This program will lay the foundation for many of the topics that will be covered later in the certificate series.

Section #2:

Internal Customers - Achieving Success through Common Goals

The success of any organization rests on the commitment of individual employees to work together as a team and make the organization the best it can be. This teamwork directly impacts the success of individual and fellow employees, the utility as a whole, and the owner-consumers. This seminar is intended to assist participants in improving the communication skills with "internal and external" customers as a means of enhancing the workplace environment.

Understanding Residential Energy Use
This workshop will provide a comprehensive understanding of how energy is used in a home and explain what to look for when determining the causes of higher than expected energy use by a customer (including weather, seasonal appliance usage, home occupancy and "instant-on" appliance usage). Students will learn about the amount of energy used by different types of appliances and how to effectively communicate with customers who are concerned about energy consumption and its effect on their bill. For those who work in the field, tips will be given on preparing for an in-home visit, along with strategies and approaches to deal with difficult in-the-field customer situations.

Section #3:

Working with Challenging Customers

Ninety-eight percent of your customers are great people to work with.  The other two percent present special challenges. This workshop helps participants to understand why problem customers behave the way they do and provides solutions for dealing with these situations. Topics covered include: Public perceptions of public contact employees; understanding how customers are motivated toward satisfaction or dissatisfaction; and rules for dealing with aggressive customers.

Utility Collections: The Complete Process

This hands-on workshop addresses the most current credit and collections problems faced by utilities while working with residential and business customers. Participants are taken step-by-step through a process that will help to improve the credit function and reduce collections problems. Topics include: credit worthiness; benchmarking lessons; legal issues; the collection interview; and managing conflict during collection activities.

Section #4: Two Days

Communication and Sales Skills for Customer Service Professionals *

This advanced class begins with a review of the communication skills that have been learned through the certificate program, followed by an introduction to the technique of using “sales” skills to inform customers of the products and services available from the utility.

In part one, attendees will learn the basic skills for assisting customers in making purchases or participation choices, and for using persuasive communication skills and a features/benefits checklist for selling products. In part two, participants will practice using their communication and sales skills to handle a variety of frequently occurring scenarios in a series of fun, low-pressure exercises.

*Pre-requisite: It is recommended that students complete three other classes in the Customer Service Certificate program before registering for this class. 

Online Sessions:  

Orientation to the Electric Industry

Students will learn basics of generation, transmission and distribution and lastly, the course will cover deregulation, new technology, and what the future holds. This self-paced course allows students to complete the course requirements at their convenience while having access to instructors for questions.

Telephone Skills webinar

As fewer customers or members visit the utility office, more service is conducted by phone. This means that, to customers or other VIP callers, the entire impression of the utility comes from that voice on the other end of the telephone line. In this one-hour webinar, you'll learn how to develop definitive service methods for answering, holding, and transferring callers, and more, so that the perception is of professionalism in every way.

 

For more information, contact Barry Fuchs at (360) 254-0109 or barry@nwppa.org .

---

Foreman Leadership Skills Certificate Program

(Sessions do not need to be taken in any particular order)

Preparing Foremen for Leadership: Learning to Lead Others

The electric utility industry in the 21st Century will look much different than it does today. With changes in its workforce and new technology comes the need for new technical job skills as well as the skills needed to coach, motivate and inspire crew members.

This two-day course is designed to prepare new and future foreman, crew leaders, and others in supervisory capacities for the challenges of effective leadership in an environment that includes a new generation of workers with different ideas about employers and the workplace. Participants will gain insight into what people respect in leaders and how to develop their own unique leadership style. The course will discuss among other topics: what management looks for in a leader; what ‘followers’ expect; the characteristics of effective leadership; the common pitfalls encountered by leaders; how to develop ones own leadership tools; winning support and overcoming resistance; and how to keep things ‘on track’. This program is vital for anyone who needs to know what a leader is . . . and is not. Some of the things you will learn are:

• Leadership style assessment: what is yours and does it work?
• The five bases of power: projecting a positive and energetic image that inspires others to respect you;
• Characteristics of “X” and “Y” generations and the soon to retire baby boomers and how to deal with each;
• The communication cycle: how to listen and talk like a leader; and the performance management cycle: the essence of task and process management.

Effective Problem Solving and Decision Making

This course will provide you with tools for diagnosing your own “team.” Through the use of case studies, class discussion, and interactive sessions, participants will address typical concerns including: identifying, diagnosing, and resolving problems; making optimal decisions; and using relevant documentation to track progress and evaluate results. Topics to be covered include:

• The Seven Characteristics of Effective Leaders;
• The 5-Step decision making/problem solving process;
• The Group Dynamics Cycle and how it may influence decision-making; and
• Decision making and problem solving tools and models and how to appropriately use each.

Transition From Employee to Foreman: Keys to Discipline & Delegation

This one-day seminar is designed to provide participants with an understanding of the dynamics of workplace relationships and strategies of how to better manage those and improve relationships through an effective delegation of duties, tasks, and responsibilities process. Participants will gain insight into the connection between relationships and how “motivation through delegation” will assist you in reconciling both. The seminar focuses primarily on dealing with employees who allow changed relationships to negatively impact their performance and disrupt the work environment.  Techniques of counseling and discipline will be covered. In addition, the session will provide participants, through group discussions and small group activities, with a variety of alternatives, techniques, and action plans for effectively counseling employees and for handling chronic difficult situations through a formal disciplinary process.  Topics covered in this session include:

• Motivation: theory vs. practice;
• Delegation defined: what it is…and is NOT!
• Counseling vs. Discipline: which is appropriate?
• Identifying the five-step process for counseling an employee;
• Using a counseling interview for win-win outcomes; and
• How to end a counseling/discipline interview on a positive theme.

Reducing Conflicts and Attitude Problems

This one-day seminar is designed to provide participants with an understanding of the dynamics of workplace conflicts and strategies of how to better manage those conflicts and improve relationships. Participants will gain insight into why unresolved conflicts tend to fester and lead to potentially serious consequences and what you can do about resolving them. The seminar will also focus on dealing with employees that have a 'negative' attitude and solutions on how supervisors deal with this problem.  Topics covered in this session include:

• The two basic causes of conflict and how to identify them;
• How to stay engaged in a productive solution focused conversation in spite of distractions;
• Using ‘the right words’ to aid in handling difficult situations; and
• How to utilize an effective six-step road map to help create the appropriate environment for resolving disputes.

Communication and Customer Service for Line Crews

The purpose of this one-day seminar is to improve the company's business relationships through the skills of interpersonal communication with internal and external customers. Participants will gain a perspective of service excellence from the customers' point of view when conducting business transactions both in person and via telephone. Using class discussion and interactive exercises, participants will develop skills for dealing with internal and external customers in a variety of recurring scenarios including technical support, answering questions, and giving information.

The skills learned in this program will serve to enhance the performance of all employees who interact with fellow employees and customers resulting in reduced stress, more efficient utilization of transaction time, and improved customer satisfaction. The course will cover areas such as: knowing what customers expect, assessing the 'personality types' of customers, how to control problem situations, creating a 'positive image' for customers, and effective phone and e-mail communications. L earning outcomes in this program include:

• The “ABC's Blueprint" of effective communication;
• The four universal customer expectations;
• Creating positive customer experiences by using the appropriate communication style;
• Handling all customer transactions professionally and efficiently; and
• The five basic strategies for handling stressful customer situations.

Developing Valuable Organizational Management Skills

One of the more difficult tasks any leader faces is learning to effectively manage their job and that of others.  The realities of shorter deadlines, competing priorities, endless meetings, constant interruptions, and higher quality expectations are just a few of the challenges individuals face on a day-to-day basis.  Yet, the number of hours in the day remains the same.  In order to be effective in the job, leaders must be a good manager of time, learn how to delegate effectively, how to put organizational tools and techniques to use, and how to analyze, plan, and schedule activities based on priorities.  The purpose of this training class is to assist participants in learning all of the above as a means of being more effective in their jobs. Topics to be covered include:

• Learning how to develop and use a "can do" attitude;
• How to establish goals;
• Know what to prioritize;
• The keys to analyzing how your time is spent;
• Developing a master plan for being more effective;
• When to do things by scheduling;
• How to control interruptions;
• Learning to improve meetings;
• Conquering procrastination; and
• Developing team work

Building a More Effective Work Group

This class is designed to assist participants in learning the skills of being an effective team builder, the effectiveness of teamwork, the importance of being an effective team leader.

Additional topics to be covered include:

• Why some teams succeed and others fail;
• Some pitfalls of a team;
• What you can do to help your team succeed;
• How to reduce and resolve conflict on a team ;
• The results of team members not treating each other with dignity and respect;
• What to do at the first hint of dispute;
• Setting appropriate ground rules for team members; and
• Maintaining control and remaining impartial.

For more information, contact Arnie Winkler at (360) 254-0109 or arnie@nwppa.org.

2010 Foreman Leadership Training Schedule

Front Line Leadership Credential Course Descriptions & Schedule for 2010

Session 1 – Situational Leadership (2.0 days)

Participants will be introduced to "Situational Leadership" as taught by the Ken Blanchard Companies and will evaluate their own leadership styles through a self-evaluation. They will learn a common vocabulary for leadership and understand the differences between successful and effective leadership. Diagnosis, Flexibility and Partnering for Performance as leadership skills will be covered. Participants will learn how to measure a person's competence and commitment to a specific goal or task. New skills for diagnosing and addressing the development level of employees will be learned. Leadership behaviors that are supporting and directive will be outlined and the attributes of Directing, Coaching, Supporting and Delegating leadership styles will be shared. Participants will also learn how to adapt their leadership style to different situations and understand the impacts of under-supervision and over-supervision.  THIS IS A PRE-REQUISITE TO FRONT LINE LEADERSHIP SESSION 3 – Personalities & Attitudes in the Workplace.

Session 2 — Leadership Challenges (2.0 days)

Participants will learn how to identify defensive behaviors and will be instructed in five assertive verbal skills: purpose statement, preference statement, feeling statement, behavioral/measurable language for documenting, and "I" statement. They will learn the four-step formula to confront a problem and then effectively deal with defensiveness. Participants are then introduced to the seven-step problem-solving process: Identify and define the problem; identify the needs and interests of both parties; generate alternative solutions; evaluate alternative solutions; make a decision; plan and implement the decision; and follow up to evaluate. The instructor provides exercises to practice writing "I" statements and purpose statements as well as exercises to practice all of the newly learned skills taught in this class. A final review of all the objectives is provided at the end of the class.

Session 3 — Personalities and Attitudes in the Workplace (2.0 days)

PRE-REQUISITE: “Front Line Leadership Session 1 – Situational Leadership” must be taken before Session 3.

Personalities and Attitudes, we all have them, so why are they sometimes such a challenge to deal with? This course as taught by the Ken Blanchard Companies begins with a self-discovery pre-workshop exercise to determine your personality type. On days one and two the session continues with an explanation of how best to identify and deal with the different personality types you work with. Learn why it takes a different approach with members of your workgroup and how to "bridge" their temperaments to their developmental levels. Discover the Leadership Styles that work best with different combinations and learn to modify your approach to motivate and create a more productive and harmonious work environment.

Session 4 – HR Basics & Building a More Effective Workplace (2.0 days)

Session 5 – OPTIONAL – Supervising Union Employees (2.5 days)

All classes are limited to 20 participants so be sure to register early! Please visit our web site at nwppa.org for more information and a detailed agenda of each session.

For more information, contact Ruth Manning at (360) 254-0109 or ruth@nwppa.org.

PUD Commissioner and City Council Leadership Certificate Program

.

Leadership Development for PUD Commissioners and City Council Members

This Leadership Development curriculum consists of eight modules designed to provide PUD Commissioners and City Council member’s exposure to key issues facing their utility. Board/Policy Leaders will have several opportunities to attend these courses, at pre-annual and quarterly meetings, and at regularly scheduled regional training workshops.

A certificate of completion will be given when a board or policy leaders have completed all eight modules. The eight modules are:

Module One: Ethics and Accountability: 4 hours

Faculty – Tom Grimm, Cable, Houston & Benedict

There is a new era and there are expectation of accountability for boards, and leaders. In some cases new standards, programs and policies involving issues of codes of conduct, document retention, fraud risk assessment and financial reporting are expected.

Key Topics will include:

• Brief overview of Sarbanes – Oxley, more importantly, to what degree does your utility want to implement this framework;
• Reviewing and updating your organization’s code of conduct;
• Developing and communicating expectations; and
• Closed and open meeting requirements.

Module Two: Understanding your role and responsibilities: 4 hours

Faculty – John Baker, Consultant

This module is designed to help board commissioners and city council members understand their role and responsibilities in directing the affairs of their utility.

Key Topics will include:

• Articulate the values of public power;
• Participate, identify and help define the strategic direction of the utility;
• Approve of the utility’s strategic direction, by helping establish results that are expected;
• Establish policy, and review existing policy;

.

Module Three: Effective Board/CEO Relationships: 4 hours

Faculty – Don Murray, Don Murray & Associates

This module is designed to provide board commissioners and city council members to understand the importance of establishing and maintaining an effective relationship with its members and the CEO/General Manager

Key Topics will include:

• Creating performance standards;
• Conducting performance reviews;
• Building a strong and effective board; and
• Assessing board effectiveness
• Review the performance of the CEO/General Manager

Module Four: Preparing for the Future: Developing “bench-strength” 4 hours

Faculty – Don Murray, Don Murray & Associates

This module is designed to provide board commissioners and city council member an understanding and the importance of being prepared when replacing key position within the organization.

Key Topics will include:

• Assessing talent in your organization;
• Identifying key position, such as: CEO, Director of Finance, Director of Customer -Service, Director of Operations, etc; and
• Developing a talent plan.

Module Five: Distribution Overview: 4 hours

Faculty – Gary Saleba, EES Consulting

This module is designed to help board commissioners and city council members understand some of the basics of a distribution system, how the energy industry is changing, what some of the regulatory and standards for reliability, quality and safety, which requires insight into how to invest in the system.

Key Topics will include:

• The basic functions and costs components of generation, transmission and distribution
• Emerging technologies that are impacting operations and policies; and
• How environmental issues and national and regional policies impact the utility

Module Six: Overview of Power Supply & Risk Management: 4 hours

Faculty – Rob Sirvaitis – Power Resource Management, LLP

This module is designed to help board commissioners and city council members understand this key issue for their utilities.

Key Topics will include:

• Understanding the new wholesale energy environment;
• Identifying risks related to power supply;
• Developing your own risk profile; and
• Understanding the need for risk management.
• Understanding Generation Alternatives

Module Seven: Utility Finance: 4 hours

Faculty – Moss Adams

This module is designed to help board commissioners and city council members understand the role the play in their utilities financial planning, reporting and financial decision making.

Key Topics will include:

• Establishing sound financial policies;
• Limiting potential risks;
• Providing consistent and standard monitoring of key business operations; and
• How to establish mid and long term financial strategies.
• Approve utility’s operating budget

Module Eight: Understanding the Rate Making Process: 4 hours

Faculty – Gary Saleba, EES Consulting

This module is designed to give decision and policy makers a better understanding of the financial environment their utility functions in, how revenue needs are determined and the tools available to manage income sources.

Key Topics will include:

• Methods of designing and utilizing your utility’s system of retail rates;
• Revenue stream discussion in general to meet identified goals; and
• How revenue needs are determined

For more information, contact Arnie Winkler at (360) 254-0109 or arnie@nwppa.org.

Staking Technician Certification Program

Please see (pdf) for an overview and schedule of classes. For questions or more information contact Barry Fuchs at barry@nwppa.org or by phone at (360) 816-1446.

.