SaskEnergy 2024-25 Annual Report

Management’s Discussion and Analysis

Operational SaskEnergy strives to pair effective processes with optimized resources to meet customer expectations for affordable, reliable service and deliver on its sustainability commitments. Operational Strategic Measures For the year ended March 31 2024 Actual 2025 Actual 2025 Target 2026 Forecast 2027 Forecast 2028 Forecast 2029 Forecast 2030 Forecast

Operational Excellence Distribution - Operating and Maintenance Costs per Customer vs. Saskatchewan Consumer Price Index (CPI) (% Growth) (new measure for 2024-25) Transmission - Operating and Maintenance Costs per Asset Value vs. Saskatchewan Consumer Price Index (% Growth) (new measure for 2024-25) Residential Delivery Rates Reliability Unplanned Distribution Customer Outage Events Greener Energy Provider Cumulative GHG Emissions Reduction Relative to 2019 Baseline (Tonnes CO 2 e) Customer GHG Savings (Tonnes CO 2 e/year) from Natural Gas Conservation Programs

Change equal to or below Sask. CPI Growth Change equal to or below Sask. CPI Growth

Change equal to or below Sask. CPI

Change equal to or below Sask. CPI

Above Sask. CPI Growth

2.5% above Sask. CPI

2.0% above Sask. CPI

1.5% above Sask. CPI

N/A

Change equal to or below Sask. CPI

Change equal to or below Sask. CPI

Change equal to or below Sask. CPI

Change equal to or below Sask. CPI

Change equal to or below Sask. CPI

Below Sask. CPI Growth

N/A

Competitive Competitive

Competitive Competitive Competitive Competitive Competitive Competitive

18

31

36

35

35

34

33

32

2.5% reduction (19.5% cumulative)

2.5% reduction

3.0% reduction

2.5% reduction

2.5% reduction

2.5% reduction

21.5%

17.0%

18,900

19,200

22,000 23,000 24,000 26,000 26,000 26,000

Operational Excellence Operational excellence includes standardization, simplicity and ease of use in the delivery of services. It is about providing services in a way that reduces costs, thereby keeping rates reasonable, but also delivering an enhanced customer experience. Processes are viewed through the lens of customer value, and resources are allocated to those functions that support it. The organization updated its measures related to Operating and Maintenance spending in 2024-25 to transition from static cost targets for its Distribution and Transmission businesses to ones that compare the changes in spending to the rate of provincial inflation. For the Distribution business the result did not achieve target, as the average cost of serving customers rose more than the rate of inflation. Positive results from

a number of efficiency initiatives were achieved in the year, however expenses rose driven by increased focus on technology improvements, greater investment in supporting customer energy efficiency, and increased staffing requirements to maintain safe, reliable and convenient service for customers. Results in the Transmission business were positive, as the increase in Operating and Maintenance Costs per Book Value of Assets Managed was less than the provincial inflation. Management of operating expenses has been effectively matched with the overall system growth, driven by increased demands from industrial customers in recent years.

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