HomeMy WebLinkAbout20110803Cary Di, Exhibit.pdfDea J. Miler
McDEVITT & MILER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise, il 83702
Tel: 208.343.7500
Fax: 208.336.6912
joe(ßcdevitt -miler .com
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Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMSSION
IN THE MATTR OF TH APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES Case No. UW-W-ii-02
AN CHAGES FOR WATER SERVICE IN
THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
DIRCT TESTIMONY OF JARLA M. CARY
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Q.Please state your name and business address?
A.Jarila M. Car, 8248 West Victory Road, Boise, Idao 83709.
Q.By whom are you employed and in what capacity?
A.I am employed by United Water Idao Inc. ("United Water" or "the Company")
in the capacity of Manager of Accounting.
Q.How long have you been employed by United Water Idaho?
A.I have been employed by United Water Idaho since June 1997, with exception of
a short period oftime when I chose to leave the employment of the Company.
Q.Briefly describe your responsibilties during your tenure.
A.As a Senior Accountat until Janua 2003, I performed general accounting,
including preparng annual reports to the Idaho Public Utilities Commission,
among other duties. From Januar 2003 until June 2008, as Manager of
Accounting, I was responsible for varous accounting fuctions, including
assisting Witness Healy in formulating rate requests and adjustments in the 2006
and 2009 general rate cases. I took leave from June 2008 through August 2009,
and retued to the Manager of Accounting capacity.
Q.What is your educational background?
A.I was granted a Bachelor of Science in Business degree with a major In
accounting from the University of Idao in December 1996. I attended the
NARUC Utilty Rate School in 2001.
Q.Before what regulatory commissions have you appeared and presented expert
testimony?
This is my first proceeding before the Idaho Public Utilities Commission
("IPUC").
In connection with the Company's present application for an increase in rates and
charges, what is the scope of your parcipation and testimony?
Cary, Di 1
United Water Idaho Inc.
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A.My participation and testimony covers certin operating expenses, specifically
payroll, payroll related benefit expenses and deferred debit amortizations. Under
the direction of Mr. Wyatt and Mr. Healy, I prepared and analyzed the
Company's books and records and prepard the necessar accounting exhibits to
adjust these operating expenses.
Please generally describe the approach you have taken in preparng the exhibits
for operation expenses.
A.I have relied on information and data produced within the Company, and my own
investigation thereof, as the basis for my adjustments. The deferred amortzation
amounts are calculated and rounded to whole dollar with the differential
recognized in the first year of the amortzation period.
Q.Please describe the various normalizing and anualizing adjustents, as well as
known and measurable adjustments, made to operation and maintenance expense.
A.Adjustment NO.1 increases payroll expense by $122,950 (Schedule 1,
Page i). This adjustment reflects the April 1,2012 anticipated pay increase for
Bargaii1ing Unit employees. The pay rates used reflect those that wil become
effective April 1, 2012, are contractually obligated as called for in the curent
union contract, and reflect an average 2% increase. For all bargaining unit
employees, total hours were determined and applied to the contractually
obligated pay rates. For non-bargaining employees, pay rates used are those that
became effective April 2011, and a 0% pay increase is reflected for 2012.
During the test year, the Company had a staffed payroll roster of 99 employees
including one Field Customer Service Person position vacancy. The test year
amount is $4,169,997 and the pro forma amount is $4,292,947. The pro forma
adjustment includes a normalizd level of stadby pay, shift pay, thee sumer
Cary, Di 2
United Water Idaho Inc.
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tempora employees, overte, as well as incentive bonuses for both exempt
and non-exempt employees, including bargaining unit employees.
Please identify the staffing changes incorporated into the Company's fiing.
The Company proposes to add an Assistat Manager position. The staff addition
is anticipated to occur prior to heargs in this proceeding and the payroll O&M
adjustent wil be subject to tre-up. Mr. Wyatt addrsses the new position and
offsetting atttion included in this adjusent as well as the justification in his
testimony.
Adjustment NO.2 increas the cost of providing medical and dental
care, vision care, long-term disability insurce and group term life insurace
coverage to employees by $256,654 (Schedule 1, Page 2). The test year amount
is $891,201, and the pro forma is $1,147,855. The curent cost of providing the
various benefits has been applied to the ninety-eight-employee workforce. Data
from the fall 2010 open enrollment process, which documents coverage levels
chosen by each employee, was utilized in constrcting the total cost. Group term
life and long term disability insurance costs are reflected at the test year level,
subject to tre-up. The company contributes approximately 85% toward health
care benefit costs while employees incur 15% of the costs. Contributions from
employees offsetting Company costs were calculated based on the curent level
for various coverage options, plus a 10% anticipated benefit cost increase. This
amount wil be updated durg the proceeding as the costs from benefit providers
become known.
Adjustment NO.3 increases test year expense by $375,128 for employee
pension cost (Schedule 1, Page 3). In Commission Order No. 29838 issued in
Case UWI-W-04-04, the Commission found that it was not appropriate, for the
Cary,Oi 3
United Water Idaho Inc.
1 puroses of regulatory reportng and rate recovery, to use the F AS 87 pension
2 expense accrul calculation that is required to be used for book purposes. The test
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year pension accrul expense is $1,013,793, and the estimated 2012 accrual
amount funding requirement as calculated by Aon Consulting, the Company's
5 pension actu, is expected to be $1,791,000. The amount of$I,388,921 reflects
6 the actual cah contrbution made during the test year. The adjustment is
7 consistent with the Commission's preference, expressed in Order No. 29838, (pg.
8 18) for recovery of the actual amount of cash contrbutions made to the plan for
9 the test year.
10 Adjustment NO.4 decreases test year expense by ($91,103) for the
11 normalization of PBOP - (Post Retirement Benefits Other Than Pension)
12 (Schedule 1, Page 4). The test year amount is $540,685. The pro forma level of
13 expense represents the FAS 106 expense of $409,022 as developed by the
14 Company's actuar, Aon Consulting (Idaho Non-Bargaining of $295,520 and
15 Idaho Bargaining Unit of $113,502) plus a 20-year amortization of the deferred
16 portion ofFAS 106 expense $40,560 for a total pro forma amount of $449,582.
17 Adjustment NO.5 increases test year 401k matching expense by $7,905
18 (Schedule 1, Page 5) and reflects a current level of paricipation as a percentage
19 of pro forma payroll including an adjustment for headcount changes. The test
20 year amount is $116,189 and pro forma expense is $124,094.
21 Adjustment NO.6 increases test year Worker's Compensation expense by
22 $40,012 based on anticipated increases (Schedule 1, Page 6). The test year
23 amount is $103,688 with a pro forma expense of $143,700, subject to tre-up.
24 Information as to the likely pro forma amount was obtained from United Water
25 M&S Company Director of Insurance.
Cary,Oi 4
United Water Idaho Inc.
1 Adjustment NO.7 decreases test year Oter Employee Benefits expense
2 by ($4,774) based on anticipated pro forma tuition reimbursements, service
3 awards and test year levels of Medical Open Enrollment costs and VEBA -
4 volunta employee benefits administrtive costs (Schedule 1, Page 7). The test
5 year expense is $27,396 and pro forma amount is $22,622.
6 Adjustment NO.8 normalizs frge benefit costs chargeable to other
7 than Operations and Maintenance expense (Schedule 1, Page 8). A porton of
8 fringe benefit costs are transferred off the income statement as driven by actual
9 labor allocation of non operating and maintenance expenses to total payroll. The
10 relationship of employee benefit expense to payroll dollars is 24.79%. When
11 24.79% is applied to pro forma non-O&M payroll, the result is a pro forma fringe
12 benefit credit of ($928,630). This is $247,817 larger than the test year O&M
13 reduction of ($680,813). The test year contains a timing aberration that has been
14 normalized out by the pro forma calculation.
15 Adjustment NO.9 increases test year expense by $87,986 for additional
16 deferrd rate case expense amortization. The test year amount of rate case
17 expense amortzation is $60,917. The Company seeks recovery of the deferrd
18 cost stipulated to in UWI-W-09-01 anticipated balance as of Februar 29, 2012
19 of $45,305, as well as the current rate case cost, which is estimated to be
20 $252,500 (see itemization on Schedule 1, Page 9). The tota of these two items is
21 $297,805. The Company seeks a two-year recovery of this expense or $148,903
22 annually.
23 Adjustment No. 10 decreases test year expense by ($1,184) for deferred
24 conservation plan and implementation expense amortization (Schedule i, Page
25 10). The test year amount is $65,168. The Company seeks recovery of the
Cary, Di 5
United Water Idaho Inc.
1 deferred cost stipulated to in UWI-W-09-01, pro forma balance as of Febru
2 29, 2012 of $63,984 for deferred conservation supplies, conservation plan and
3 low water use demonstrtion gardens. The three year amortization period began
4 in March 2010, but an invoice for the in-service Idaho Capitol Building
5 demonstration garden was not received until April 2010, requiring recalculation
6 of the amortization expense and the resulting adjustment to expense.
7 Adjustment No. 11 increases test year expense by $20,996 for the
8 anticipated deferred relocation expense of $125,000 for the Assistat Manager
9 position (Schedule 1, Page 11). The Company expects that the successful
10 candidate wil have water company experience, and may be from outside the
11 local area. This relocation amount wil be tred up durng these proceedings.
12 The Company seeks recovery over a five-year period. The test year includes
13 expired amortization expense of $4,000 of deferred relocation expense included
14 in Case UWI - W -04-04. The test year included three months of expense and must
15 be removed as the underlying deferred debit has been completely amortized.
16 Adjustment No. 12 increases test year ta painting expense by $10,475.
17 Twenty-year amortization of $230,134 for the Hillcrest ta deferred painting
18 cost, an annual cost of $11,507, is presented for consideration in this case
19 (Schedule 1, Page 12). The twenty-year amortization period is consistent with
20 recent rate cases and stipulation agreements. The test year expense is $34,901,
21 which includes an expired amortization expense of $448 for Good Street tak,
22 $60 for 24th Street tak and $524 for Boulder Reservoir. The four months of
23 amortization expense ($1,032) must be removed as the underlying deferred debit
24 has been completely amortized.
Cary, Di 6
United Water Idaho Inc.
1 Adjustment No. 13 removes from the test year $600 of amortization
2 expense for LTI Deferr Water Quality Testig (Lng Term 2 Eiianced
3 Surface Water Tretment Rule) - expired amortization (Schedule 1, Page 13).
4 The pro forma amount is $0. The test year included $600 - three months of
5 expense that must be removed as the underlying deferred debit has been
6 completely amortized.
7 Adjustment No. 14 removes from the test year $613 of amortiztion
8 expense for Deferred Legal Expenses for Terr Grande and the Idaho Power Rate
9 Cases - expired amortizations (Schedule 1, Page 14). The test year included
10 three months of expense and must be removed as the underlying deferred debit
11 has been completely amortized. The pro forma amount is $0.
12 Adjustment No. 15 decreases the test year by ($67,380) of Deferred
13 Power expense amortization expense (Schedule 1, Page 15). The Company seeks
14 recovery of the projected deferred PCA (Idaho Power anual Power Cost
15 Adjustment) balance as of Februar 29, 2012 of $337,483 approved in Case
16 UWI-W-09-01, as well as the projected pending deferred power of $201,845
17 balance as of Februar 29, 2012 accumulated since March 2010. The Company
18 seeks a two-year recovery of this expense or $269,664 anually.
19 Adjustment No. 16 includes $37,140 of Deferred Auxiliar Power
20 amortization expense addressed in Witness Rhead's testimony. The Company
21 seeks recovery of the deferred cost balance as of Februar 29, 2012 of $74,272
22 over a two-year period or $37,140 anually (Schedule i, Page 16).
23 Adjustment No. 17 includes $19,053 amortization of AFUDC Equity
24 Gross Up (Schedule 1, Page 17). The IPUC authorized the deferrl tratment of
25 that portion of AFUDC in Case No. UWI-W-04-04 Order 29838 (Page 13).
Cary, Di 7
United Water Idaho Inc.
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. Because the AFUDC Gross Up continues to be calculated and deferred, the
amount wil continue to grow. The projected balance as of Febru 29,2012 is
$1,274,593. The test year included amortization expense of $19,157, with
amortization staing October 2010. The Company's corporate regulated
business deparent, consistent with the accountig treatment from other
jursdictions, recommended that deferred AFUDC Equity Gross up be amortize
at a thir-five year rate or 0.2381% to recognize that were the AFUDC Equity
Gross Up stil attched to the underlying asset, it would also be depreciated. The
Company seeks approval of a thirt-five-year amortiztion rate of the balance, or
a $38,210 pro forma projected expense.
Q.Please explain Exhibit No. 11, Schedule 3, Pages 2, 3 and 4.
A.Exhibit No. 11. Schedule 3, Pages 2, 3 and 4 increases the test year level of
payroll taes by $21,299 combined. Page 2 indicates an increase in FICA taes
of $20,583. Page 3 reflects a decrease of ($125) in Federal unemployment taes
- pending update for the federal ta rate change from 6.2% to 6.0% less 5.4%
employer credit. Page 4 shows an increase of $841 in Idaho State unemployment
taxes. The respective payroll ta increases are drven primarily by changes in
wages and headcount. All payroll taxes have been adjusted based on information
received indicating statutory limits and rates in effect for 2011. These wil be
adjusted as known and measurable information becomes available.
Q.Does this conclude your testimony with regard to United Water Idaho's operating
expense adjustments?
A.Yes.
Cary,Oi 8
United Water Idaho Inc.
DeanJ. Miller (lSB No. 1968)
Chas. F. McDevitt (lSB No. 835)
McDEVITT & MILLER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise, ID 83702
Tel: 208.343.7500
Fax: 208.336.6912
joe(fmcdevitt -miller. com
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Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMSSION
IN THE MA TIER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES Case No. UW-W-ll-02
AN CHAGES FOR WATER SERVICE IN
THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT TO ACCOMPANY THE DIRCT TESTIMONY OF JARILA CARY
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