20050823Healy affidavit.pdf

Dean J. Miller
McDEVITI & Mll.,LER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: [phone]
Fax: [phone]
i oe (g) mcdevitt - miller .com
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Attorneys for Applicant
ORt G1NAL
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICA TION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE ST ATE OF IDAHO
Case No. UWI- W -04-
AFFIDAVIT OF JEREMIAH
HEAL Y
STATE OF IDAHO
County of Ada
:ss
Jeremiah Healy, being first duly sworn upon an oath deposes and says:
1. I am the Coordinator of Planning and Rates for United Water Idaho Inc.
that capacity I am responsible for the prepar~tion and maintenance of the Company
financial records.
2. Attached hereto is a true copy of the company s balance sheet for the period
ending July 31, 2005. Also attached hereto is a Revised Exhibit No. 15 Schedule 3 which
correctly reflects the total rate case expense incurred to date. If desired by Staff, invoices
and other documentation used to prepare Revised Schedule 3 are available for audit.
Also attached hereto is a billing statement from Aon Consulting.
3. I am over the age of 21 years and make this affidavit of my own knowledge.
AFFID A VIT OF JEREMIAH HEALY -
Dated this day of August, 2005.
iah Healy
SUBSCRIBED AND SWORN to before me this 22~ay of August, 2005.
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AFFIDA VIT OF JEREMIAH HEALY -
CERTIFICATE OF SERVICE
I hereby certify that on the 13.rehay of August, 2005, I caused to be served, via
the methodes) indicated below, true and correct copies of the foregoing document, upon:
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Brad M. Purdy
Attorney for the Community Action Partnership
Association of Idaho
2019 North 17th Street
Boise, Idaho 83702
Fax: [phone]
bmpurd y (q) hotmail.com
Hand Delivered
S. Mail
Fax
Fed. Express
Email
William M. Eddie
Advocates for the West
O. Box 1612-83701
1320 West Franklin Street
Boise, Idaho 83702
Fax: [phone]
billeddie (q)rmci .net
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Bill Sedivy
Idaho Rivers United
O. Box 633
Boise, Idaho 83701
Fax: [phone]
iru (q)idahorivers.org
Sharon Ullman
9627 West Desert A venue
Boise, Idaho 83709
Fax: [phone]
sharonu (q)cableone.net
Chuck Mickelson
Boise City Public Works
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]
cmickelson (q)cityotboise.org
Douglas K. Strickling
Boise City Attorney s Office
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]
dstrickling (q)citvotboise.org
Hand Delivered
S. Mail
Fax
Fed. Express
Email
AFFIDA VIT OF JEREMIAH HEALY -
Scott L. Campbell
Moffatt Thomas
101 South Capitol Blvd., 10th Floor
O. Box 829-83701-0829
Boise, Idaho 83702
Fax: [phone]
s1c€Jmoffattcom
Mark Gennari
United Water Management
200 Old Hook Road
Harrington Park ' NJ 07640-1799
Mark.Gennari €J UnitedW ater .com
AFFIDA VIT OF JEREMIAH HEALY - 4
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
S. Mail
Fax
Fed. Express
Email
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f...
~eport 10: 'COR200
..
Layout 10: BSCOR200
Business Un": 00060
.-..
Period Ending: Ju131, 2005
l =-- n
on 08116105 8t 04:32 PM
United Water Idaho
General Ledger System
Corporate Balance Sheet - Mth
'" -
if) v~.
.~.
United Water.
e: UWGNEBS
Current Month
Year
- December -
Last
Year
Increase
(Decrease)
Assets
10100 Utility Plant - Other 247,883,210.235,620,068.12,263,141.
10104 Utility Plant in Service - Transportation 596.1 ,596.
Utility plant 247 884,806.235,620,068.12,264,737.
11400 Utility plant acquisition adjustment 600,761.600,761.
Utility plant acquisition adjustment 600,761.600,761.
10800 Utility Accum Depree - Other Plant (52,165,654.49)(49,061,972.29)(3,103,682.20)
10804 Uti I Accum Depree - Transportation (11,226.42)(11,226.42)
10810 Retirement work in progress 109,746.40 57,967.46 51,778.
11100 Utility Accumulated Depreciation - CIAC (9,416,828.92)(8,444,688.60)(972,140.32)
11300 Utility Accumulated Depreciation - future use (331,609.59)(301,793.65) ,(29,815.94)
11500 Am of utility plant acquisition adjustment (23,313.44)(17,871.50)(5,441.94)
Less accumulated depreciation & amortization (61,838,886.46)(57,768,358.58)(4,070,527.88)
10700 Construction work in progress 18,400,256.21,079,373.(2,679,116.68)
Construction work in progress 18,400,256.21,079,373.(2,679,116.68)
10500 Plant held for future use 555,658.555,658.
Plant held for future use 555,658.555,658.O~OO
Net utility plant 207,602,595.202,087,502.515,093.
Investments - long term consolidating companies
Investments
12420 Other Long Term Investments 250.250.
Investments - long term non-consolidated companies 250.250.
Equity Investments
12100 Non-Utility Property - Other 11,341.30,843.(19,502.05)
Non-utility property & equipment 11,341.30,843.(19,502.05)
Depreciation non-utility properties
Other properties & investments 12,591.32,093.(19,502.05)
Goodwill, net
Other Intangibles, net
Goodwill & other intangibles
13100 Operations Cash Account Current (6,267,544.15)(1,190,612.02)(5,076,932.13)
13120 Collections 41,000.41,000.
13130 Disbursements (local accounts)100.100.
13200 Operations cash account old 826,270.(826,270.27)
13500 Working Fund 950.950.
Cash (6,216,494.15)(313,291.75)(5,903,202.40)
Restricted cash
14200 Customer Accounts Receivable UBS 876,668.1,490,402.386,266.
14220 Customer Accounts Receivable. Manual Billing 663.(856.23)519.
14300 Other Accounts Receivable 129,977.188,807.(58,830.14)
14310 Accounts receivable. M & J 91,307.43 91,307.43
14400 Provision for Uncollection Accounts (Cr)(25,800.00)(25,800.00)
17300 Unbilled Revenue 702,618.896,280.806,338.
Accounts receivable - customer 779,435.548,833.230,601.
AIR - associated companies
AIR affiliated companies
Interest and dividends receivable
Notes receivable - short term
15400 Capital & Maintenance Inventory Nonexempt 70,793.68,210.583.
15410 Small Repairs Inventory Exempt 110,537.110,537.
15430 Chemical Inventory 46,194.46,194.
15460 Clearing - Inventory Adjustment (1,611.63)(1,611.63)
Materials & supplies inventory 225,914.223,330.583.
16590 Other Prepaid Assets 758.(20,447.89)21,206.
Prepaid expenses'758.(20,447.89)21,206.
Other current assets
Total current and accrued assets 789,613.438,424.(1,648,811.51)
Unamortized debt discount/expense
18700 Prepaid Pension (2,505,465.00)(2,235,155.00)(270,310.00)
Prepaid employee benefits 505,465.00)(2,235,155.00)(270,310.00)
18600 Regulatory Deferred Taxes (3,256,872.00)(3,384,262.00)127,390.
18610 Regulatory Deferred Employee Benefits (33,800.00)(10,140.00)(23,660.00)
18611 Deferred Post-Retirement Benet 490,871.490,871.
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Report ID: ., eCOR200
Layout ID: BSCOR200
Business Unit: 00060
Period Ending: Jul31, 2005
n on 08116105 81 04:32 PM
18620
18680
18690
18712
18300
18621
18710
18711
18790
18400
18410
18420
United Water Idaho
General Ledger System
Corporate Balance Sheet. Mth
Regular Deferred Tank Painting
Deferred rate charges
Other Regulatory Assets
, '
Def Relocation Exp - Pending
Regulatory assets
Preliminary Survey
Def Relocation Exp -Approved
Other Deferred Charges Utility
Deferred Legal Expenses
Other deferred Charges Non-utility
Other deferred charges & assets
Notes receivable - long term
Clearing Accounts
Clearing Fringe Benefits
Clearing Transportation
Clearing accounts
Non-current assets
Total assets
Current Month
This
J!I!.
76,645.
358,392.
(21,735.00)
42,094.
(2,344,403.36)
738.
130,093.
172,664.70,
17,804.
(2,785.44)
323,515.
620.
45,957;
54,578.
(1,471,775.28)
207,933,025.
. December.
, .
Last'
..rut
78,451.
83,782.
34,018;72
42,094.
(2,665,183.55)
706.
130,093.
328,468.
17,804.
(1,624.95)
479,447.
011.
179.
191.
(1 ,413,699.64)
204,144,321.
, ,
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United Water.
e: UWGNEBS
Increase
(Decrease)
, '
(1,806.00)
274,609.
(55,753.72)
320,780.
031.
(155,803.47)
(1,160.49)
(155,932.63)
608.
45,957.
(2,179.75) ,
47,386.
(58,15.64)
788,704.
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AON
Aon Consulting
Employee Benefits
August 8, 2005
Ms. Donna Cole
Controller
United Water
200 Old Hook Road
Harringtqn Park, NJ 07640
Re:2nd Quarter Fee Invoice for Special and Other Projects
Dear Donna:
The enclosed invoice covers special projects and additional out-or-scope work completed from
April 1 , 2005 through June 30~ 2005. We are billing these projects separately from our basic
budget work. We describe the key initiatives in this letter and enumerate in the invoice the
various components of work effort involved.
Sp~cial Proi ects
In 2005, the Benefits Committee approved several special projects as below:
Final Detennination "True up') of 2005 Pension Expense to reflect Laredo Divestiture
and Other Factors
Forecast of 2006 Annual Expense under Alternative Economic Conditions (Local US
GAAP and IFRS)
Application for Actuarial Attestation for Medicare Part D Subsidy
Idaho Public Service Commission Rate Case Position Paper and Expert Testimony
We have isolated the work associated with each of the above initiatives , as shown 011 Exhibit "A'~
- Special Projects. For the 2nd quarter, our work efforts focused on the first and last projects
above.
hall Gonsuldng
125 Chubb Avenue, Lyndhurst, Nt:w J~rscy 07071-0629
eel; 201-460.6700. fax-. 201.460.6999 . www.aon.com
I; \2i)O5\U\IIr\PENSION\CO~S\Bjlling\2 qAddlUWR - d3. dOQ
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MUIJ. It. LVVJ J : J r IVI U I~ 1 I (: VY M I (: f\I~V. VVi'i I, J
UNITED WATER
Exhibit" A" - S ecial Pro. ects
Final Determination "True up" of 2005 Pension
Expense to reflect Laredo Divestiture and Other
Factors
Detennine UWS Laredo F AS 88 Curtailment Results as
of April 30, 2005 based on a Discount Rate of 5.5% and
Actual Fair Value of Plan Assets
Detennine Post-Curtailment F AS 87 Pension Expense
for the UWS Plan by Division for the remainder of the
2005 Fiscal Year based on Discount Rate of 5.5% and
Actual Fair Value of Plan Assets
Redetennine 2005 F AS 87 Pension Expense for the
Nonbargaining Plan Reflecting a Revised Assulnption
for Married ~el"centage and previously unreported
deaths
Idaho Public Service Commission Rate Case
Position Paper supporting Local US GAAP Expense as
basis for recovery in rates
Provide Expert Testimony
Subtotal Special Proj ects
I:~OOS\Uwr\PENSION\CORRBS\BiUing\2qAddIUWR - d~ .doc
2nd Quarter 2005 Fee
Invoice
000
500
40.500