20240614Staff Comments.pdf

RECEIVED
Thursday, June 13, 2024 5:28:54 PM
IDAHO PUBLIC
UTILITIES COMMISSION
ADAM TRIPLETT
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83720-0074
[phone]
IDAHO BAR NO. 10221
Street Address for Express Mail:
11331 W CHINDEN BLVD, BLDG 8, SUITE 201-A
BOISE, ID 83714
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER VP INC.'S APPLICATION )
FOR A CERTIFICATE OF PUBLIC ) CASE NO. VPI-W-24-01
CONVENIENCE AND NECESSITY AND TO )
INCREASE ITS RATES AND CHARGES FOR )
WATER SERVICE IN THE STATE OF ) COMMENTS OF THE
IDAHO ) COMMISSION STAFF
COMMISSION STAFF ("STAFF") OF the Idaho Public Utilities Commission, by and
through its Attorney of record, Adam Triplett, Deputy Attorney General, submits the following
comments.
BACKGROUND
On January 11, 2024, VP Inc. ("VP" or"Company") applied for a Certificate of Public
Convenience and Necessity("CPCN") to provide water service near Sandpoint, Idaho
("Application"). The Commission directed VP to apply after finding it was a water corporation
subject to the Commission's regulation as a public utility in Case No. GNR-W-17-01. See Order
No. 35998 at 4.
On February 20, 2024, VP amended its Application to also include a request to increase
its monthly flat rate to $55.00 for water service, which will generate a revenue of$46,860. The
Company currently charges three different monthly flat rates: $35.00, $40.00, and$45.00.
STAFF COMMENTS 1 JUNE 13, 2024

When a lot was purchased or connected to the water system determines which rate the lot owner
is charged. Attachment C.
On March 12, 2024, the Commission issued a Notice of Application and Notice of
Intervention Deadline. Order No. 36117. No parties petitioned to intervene.
On April 23, 2024, the Commission's issued a Notice of Modified Procedure, and a
Suspension of Proposed Effective Date. Order No. 36156. Commission set a comment deadline
of June 13, 2024, and Applicants reply comments by June 27, 2024. Additionally, the
Commission suspended the Company's proposed July 1, 2024, effective date for 30 days and
five months, or until the Commission enters an earlier order.
STAFF ANALYSIS
Staff reviewed the Company's Application, exhibits, responses to production requests,
and additional information provided by the Company. Based on its review, Staff recommends
the Commission issue the Company a CPCN. Staff also recommends the Commission approve
the Company's request to increase its monthly rates for water to $55.00,but only for customers
who are connected to the system and using water. Staff recommends the Company maintain the
current $40.00 monthly rate for non-flowing customers. These rates will generate a revenue of
$42,540, which is an increase in the Company's annual revenues of$8,235 or 24.0 percent.
Additionally, Staff recommends an 11 percent Return on Equity("ROE") applied to a net rate
base of$26,995.
System Description
VP provides water to the Hidden Lakes subdivision in Bonner County, Idaho. Currently
there are 71 customers paying for water service, with only 47 of these customers currently
consuming water. The remaining 24 paying customers have service connections to their property
line ready to provide service from the system. The water system consists of two wells, two non-
pressurized storage tanks, one treatment building, one booster pump, and two distribution
systems (upper and lower system). Well No. 1 and No. 2 produce flowrates of approximately 45
gallons-per-minute ("GPM") and 200 GPM, respectively. Water is pumped from either of the
two wells to the treatment building where the amount of water pumped is measured and chlorine
is added. From the treatment building, water enters the lower storage tank(45,000-gallon
STAFF COMMENTS 2 JUNE 13, 2024

capacity) and the lower distribution system. Water is pumped to the upper storage tank(20,000-
gallon capacity) and upper distribution system by a booster pump from the lower storage tank.
The most recent Idaho Department of Environmental Quality("IDEQ") sanitary survey
completed in 2018 reported no significant deficiencies during the survey. Meters are not
installed to measure customer usage and the Company charges a monthly flat rate for water.
Water Rights
Staff believes VP has sufficient water rights to support an adequate supply of potable
water to meet the Company's current need and any near-term potential growth. The Company
owns three water rights with a combined total diversion amount of 494 GPM.
Company Service Area
Staff recommends the Commission designate the Company's service area within the
CPCN to include (1) the legal description provided in Attachment A, and(2)the map of the
service area provided as Attachment B.
Attachment A includes a list of the individual plats within the Company's overall service
area with a short description of each plat, which was based on the Company's corrected Exhibit
2. See response to Staff s Production Request No. 16. This list of plats serves as an index for
the detailed maps and property descriptions, which Staff included as separate exhibits within
Attachment A. These detailed plat maps and property descriptions were pulled from Bonner
County's records and are current as of the time of processing this case.
Attachment B includes a copy of the service area map provided as Exhibit No. 17 in the
Application and provides an illustrated view of the boundaries for the overall service territory.
Staff confirmed the service area(1) accurately describes the area that the Company is
currently providing service, (2) does not encroach upon any other water systems, and(3) is
within the limits of the Company's water rights.
Revenue Requirement
The Company's Application did not specify a recommended revenue requirement. The
Company requested a $55.00/month flat rate for all plats within its service territory, which would
generate annual revenues of$46,860. Staff recommends the Commission establish a monthly
STAFF COMMENTS 3 JUNE 13, 2024

rate of$55.00 for customers connected to the system; however, Staff recommends that non-
flowing customers remain at the current monthly rate of$40.00. Staff s recommended rates will
generate an annual revenue of$42,540. Staff proposes additional adjustments to the Company's
revenues, expenses, and rate base in greater detail below.
Accounts Receivable
As of December 31, 2023, the Company has an Accounts Receivable ("AR") balance of
$19,152, which is more than half of the Company's reported annual revenue for 2023. Staff is
concerned that customers who do not pay their water bills could potentially put upward pressure
on future rates. To mitigate this impact, the Company should issue a notice of termination of
service to each customer with a past due balance greater than 120 days, which could incentivize
past due customers to pay. If unable to collect payment, the Company can write off the AR and
report it as a bad debt expense. Bad debt expense following policy and prudently determined
may be recoverable through rates charged to all customers, so mitigating the bad debt expense is
necessary to ensure customer rates remain reasonable. Staff recommends the Company adhere to
Rule 304 and 305 of the Utility Customer Relation Rules. See IDAPA 31.21.01.304-305.
Operating and Maintenance ("O&M") EMense
In 2023, the Company reported O&M Expenses of$44,901. Staff recommends a total
O&M Expense of$41,456, which is a reduction of$3,445. Staff made several adjustments to the
Company's O&M Expense which are discussed in greater detail below. Attachment D, Column
B & C, Line 19.
Customer Payment and Expense
In 2023, at a customer's request, the Company repaired a customer service line. The
customer paid the Company for the actual cost of the work, which the Company recorded as
revenue. Additionally, the Company expensed the cost of the repair. Payments for service line
repairs should not be included in base revenues, and expenses for service line repairs should not
be included as a recoverable O&M Expense for determining the revenue requirement. Staff
recommends that the customer payment and its O&M Expense of$2,324 not be included in the
STAFF COMMENTS 4 JUNE 13, 2024

revenue requirement calculation for both revenue and O&M Expense. See Attachment D,
Column B, Lines 1 and 5.
Contract Services— Water Operator
The Company contracts with a certified water operator located near Sandpoint, Idaho. As
of January 1, 2024, the water operator increased its monthly charge from $1,200 to $1,300,
which is a $1,200 annual increase to its O&M Expense. See Attachment D, Column B, Line 7.
The water operator also charges additional fees for costs incurred, such as lab charges,
chemicals, routine maintenance, and repairs. Staff believes the new monthly fee of$1,300 is
reasonable and should be included as an O&M Expense. However, any additional fees and
expenses above the monthly base fee should be evaluated for proper accounting treatment,
whether it be an expense or a capital investment into the water system. For example, if the water
operator performs a repair to extend the life of the water system, the costs of the repair should be
capitalized and booked to plant-in-service ("PIS") and depreciated accordingly.)
Contract Services
In 2023, the Company incurred a one-time expense of$5,000. The Company payment
was to an entity to perform work for the Company. Since the expense is not recurring and not
expected going forward, Staff recommends the contract services of$5,000 not be included as an
O&M expense recoverable through rates. See Attachment D, Column B, Line 9.
Utilities—Electricity
During Staff s audit of its electric bills, the Company did not include all of 2023
electricity costs. To ensure the Company is able to pay its electricity costs, Staff recommends an
adjustment of$183 for a total of$2,532, which is the total cost of all electricity used in 2023.
CPCN and Rate Case Expense
To date, the Company has accrued$5,650 in expenses to process the Application. The
expenses include costs for providing sanitary surveys, water system layout, legal descriptions,
' If system repairs are not recorded correctly,it prevents the company from fully recovering a return on its
investment for the repair over the life of the asset.
STAFF COMMENTS 5 JUNE 13, 2024

responding to Staff s production requests, and gathering additional financial information. The
Company has paid its water operator and its accounting firm that does the billing and invoicing.
Staff believes the expenses are reasonable and should be included as an O&M expense but be
amortized over a three-year period. Staff recommends a rate case amortization O&M Expense of
$1,883.
Depreciation Expense
The Company did not include depreciation expense of two depreciable assets. In 2019
and 2020, the Company performed work on its second well and purchased a new pump. See
Attachment E, Lines 2-3. Staff used depreciation lives from the National Association of
Regulatory Utility Commissioners ("NARUC") Depreciation Practices for Small Water Utilities
Manual to calculate a proper depreciation expense. Staff recommends an annual depreciation
expense of$1,138. Attachment E, Column E, Lines 2-3.
Rate Base
Rate base represents the amount invested by the Company into the system which is
eligible to earn a return. Rate base is the PIS amount and working capital, offset by accumulated
depreciation and any contributed capital, or contributions in aid of construction. Staff
recommends a rate base of$26,995, which includes net PIS of$22,210, and working capital of
$4,785. See Attachment D, Column C, Lines 25-27.
Plant-in-Service
PIS is the original cost of all assets used to deliver water service to customers. The
Company's financial statement reported land as its only asset. Because most of the system, such
as its wells, pumps, distribution pipes, valves, storage tank, and other assets, is considered as
contributed capital, the Company is not entitled to a return and the associated net rate base is
zero. However, the Company had two investments in 2019 and 2020. In 2019, the Company
performed a cleaning and rehab of its second well. The second well was put back into service in
the event the main well goes down to ensure customers will continue to have service if downtime
occurs. The rehab of the well cost $21,474. In 2020, the Company purchased a pump for a cost
STAFF COMMENTS 6 JUNE 13, 2024

of$5,577. Staff recommends both investments be determined as prudently incurred and should
be included as PIS for a total cost of$27,051. See Attachment E, Column C, Line 4.
Accumulated Depreciation
Accumulated depreciation is the total amount of depreciation expense that should have
been recorded against the Company's assets over time. The Company reported zero accumulated
depreciation. Staff used each asset's annual depreciation expense and the amount of time since
each asset went into service to calculate accumulated depreciation.a Staff recommends an
accumulated depreciation of$4,841. See Attachment E, Column F, Line 4.
Contributed Capital
Pursuant to Idaho Administrative ("IDAPA") Code Rule 31.36.01.102. Section 31.36.01
.102 -PRESUMPTION OF CONTRIBUTED CAPITAL "[i]n issuing certificates for a small
water company or in setting rates for a small water company, it will be presumed that the capital
investment in plant associated with the system is contributed capital, i.e., that this capital
investment will be excluded from rate base. (7-1-93)." Because the original cost of the water
system, such as its wells, pumps, distribution pipes, valves, storage tank, and other assets, was
funded with contributed capital, the Company has minimal PIS that qualifies for rate base
treatment.
In the Company's 2023 financial statement, the Company only reported land with a value
of$110,716, and its other assets as either carrying a zero balance or being fully depreciated.
Because land was part of the original development of the water system, it should be treated as
contributed capital and not part of PIS. Staff recommends excluding land of$110,716 from rate
base by treating it as contributed capital. See Attachment E, Column B, Line 1.
2 Staff used 4.5 years for 2019 investment and 3.5 years for 2020 investment,as it was unclear when the assets went
into service.
STAFF COMMENTS 7 JUNE 13, 2024

Working,Capital
Working capital is the amount needed to fund the day-to-day operations of the Company
and is a component of rate base. Staff recommends a working capital allowance of$4,785,3
which is calculated using the one-eighth method. See Attachment D, Column B, Line 26.
Rate of Return
Staff recommends a ROE of 11 percent. In Order Nos. 35973, 35978, and 36012, similar
water utilities were authorized an 11 percent ROE. This ROE is the same as the overall rate of
return since there is no authorized debt.
Rate Design
In Exhibit No. 14 of the Amended Application, the Company proposes to charge a
monthly flat rate of$55.00 for all customers. Staff believes that maintaining a flat rate design is
appropriate since the Company does not individually meter each service connection. Staff
supports the Company's proposed $55.00 rate for customers that are connected to the system but
recommends an additional non-flowing customer class be created with a monthly flat rate of
$40.00.
As described earlier, the Company has 71 customers paying for water service, but only 47
customers that are connected to the system and consuming water. The Company has installed all
the necessary infrastructure necessary for the remaining 24 customers to attach their own service
line to begin consuming water. Staff does not believe it is reasonable for these 24 customers
who are not consuming water from the system to pay the full rate as those customers who are
consuming water. Although these 24 customers are not consuming water from the system, the
Company is still required to maintain the system and be prepared to meet these customers' water
demand. A non-flowing customer class rate will help the Company maintain the system and be
prepared to provide service to these customers when they begin consuming from the system.
The majority of the Company's customers are charged $40.00 per month at present rates, so
customers who are moved to the new non-flowing customer class will have minimal impact on
3 Working Capital is calculated dividing Staff s recommended Total Operating Expense of$38,280 by eight(8).
See Attachment D,Column C,Line 15.
STAFF COMMENTS 8 JUNE 13, 2024

their monthly bill. For these reasons, Staff believes it is reasonable to charge the non-flowing
customers a reduced rate of$40.00 per month.
Under the Company's proposed rates of$55.00 for all customers, the Company's
proposed annual revenue would be $46,860. Using Staff s proposed rates of$55.00 for
connected customers and $40.00 for non-flowing customers, the Company's annual revenue
would be $42,540. Staffs recommended rates and a comparison to the Company's rates are
provided in Attachment C.
Tariffs and Other Documents
The Company included in its Application a proposed Tariff, and Exhibit No. 7 with other
charges. Staff recommends approving only the non-recuring charges listed below from Exhibit
No. 7. The Application also includes a sample of its invoice, copy of its Annual Rules Summary
and Explanation of Rates, and initial and final notice prior to disconnection.
Staff will work with the Company to ensure that the Tariff reflects the rates and charges
approved by the Commission after a Final Order.
Non-Recurring harges
Non-recurring charges are fees that the Company can enforce if the Commission deems
them appropriate. The Company requested two non-recuring charges. See Exhibit No. 14 filed
February 20, 2024. Staff has reviewed the non-recurring charges and recommends adding a
return check charge of$20.00, and approving the rest as filed.
Return Check Charge
The Company did not request a returned check fee. Idaho Code § 28-22-105 allows a
company to collect additional charges when a check has not been honored, but the amount is not
to exceed twenty dollars ($20.00) or the face amount of the check, whichever is less. Consistent
with the statute, Staff recommends setting a return check charge fee when a payment has been
returned for insufficient funds at$20.00.
STAFF COMMENTS 9 JUNE 13, 2024

Reconnection Charge
The Company asked for a reconnection fee when the account has been involuntarily
disconnected. The Company requests a $50.00 fee when reconnecting a customer due to non-
payment. A reconnection charge is appropriate following an involuntary disconnection of
service. Staff believes the amount requested is reasonable due to the unique area where the
water system is located and the water operator's travel time to perform the action(s).
Late Payment Charge
In the Company's Exhibit No. 14, it lists a late payment charge of one percent monthly
on unpaid balances at the time of the next billing date. Staff supports a late payment charge to
encourage prompt payment of bills. A one percent charge has previously been allowed to
utilities that have requested one.
Reporting
Per Idaho Code § 61-1003, the Company is required to submit their gross intrastate
operating revenues ("GIOR") on or before April first of each year. The GIOR is the total
revenues from its utility business in Idaho for the previous fiscal year, which the fiscal year is
defined as being January to December.
Per Idaho Code § 61-405, "every public utility shall file an annual report with the
Commission, verified by the oath of an officer thereof. [S]hall be filed on or before the fifteenth
day of April in each year." Annual reports contain company information, revenues, expenses,
income statement,balance sheet, PIS, accumulated depreciation, a statement of retained
earnings, capital stock detail, long-term debt detail, system engineering data, and customer
statistics. The Commission's administrative staff will supply the Company with a template, and
the Company may request the template in Excel format.
CUSTOMER NOTIFICATION
The Company submitted a Customer Notice which included the Company's request for a
rate increase. The notice meets the requirements of Rule 125 of IDAPA 31.01.01, Rules of
Procedure of the Commission. The notice, dated February 15, 2024, was sent to all customers.
STAFF COMMENTS 10 JUNE 13, 2024

The Company also published the notice in the Bonner County Daily Bee on March 21,
2024, and provided proof of the publication.
CUSTOMER COMMENTS
As of June 13, 2024, the Commission has received two customer comments. One
customer expressed his concern in the Company's intent to charge a customer even if they are
not receiving any service.
The second customer mentioned lead contamination in the water. Staff reviewed the
IDEQ website and was unable to find a violation for high lead content.
STAFF RECOMMENDATION
Staff recommends the Commission:
1. Designate the Company as a public utility under its regulatory jurisdiction pursuant to
Idaho Code Title 61 and issue a CPCN;
2. Designate the Company's service area within the CPCN as the legal description
provided in Attachment A and include the map of the service area provided as
Attachment B;
3. Approve a rate base of$26,995 and a ROE of 11 percent;
4. Approve the $55.00 per month flat rate for connected customers using water, and a
$40.00 per month flat rate for non-flowing customers, as outlined in Attachment C;
5. Approve non-recurring charges as outlined above; and
6. Direct the Company to work with Staff to submit an updated tariff with appropriate
rates and non-recurring charges within 30 days of order issuance.
STAFF COMMENTS 11 JUNE 13, 2024

Respectfully submitted this 13a'day of June 2024.
Adam Triplett
Deputy Attorney General
Technical Staff: Travis Culbertson
Michael Eldred
Chris Hecht
Leena Gilman
I:\Utility\UMISC\COMMENTS\VPI-W-24-01 Comments.docx
STAFF COMMENTS 12 JUNE 13, 2024

Legal Description of VP Inc. Service Area
Hidden Lakes, Bonner County, Idaho, Instrument No. 344989
A tract of land located in a portion of the East half of Section 36,Township 58 North, Range 1 West,
Boise Meridian, Bonner County, Idaho
(See Exhibit 1 for Hidden Lakes plat map and detailed property description)
and
First Addition to Hidden Lakes, Bonner County, Idaho, Instrument No.420411
A tract of land located in a portion of the East half of Section 36,Township 58 North, Range 1 West,
Boise Meridian, Bonner County, Idaho
(See Exhibit2 for First Addition to Hidden Lakes plat map and detailed property description)
and
Second Addition to Hidden Lakes, Bonner County, Idaho, Instrument No.460566
A tract of land located in a portion of the East half of Section 36,Township 58 North, Range 1 West,
Boise Meridian, Bonner County, Idaho
(See Exhibit 3 for Second Addition to Hidden Lakes plat map and detailed property description)
and
Lots 1,2, and 3 of Mary's Pack River Lots, Bonner County, Idaho, Instrument No. 699091
A tract of land located in a portion of the East half of Section 36,Township 58 North, Range 1 West,
Boise Meridian, Bonner County, Idaho
(See Exhibit 4 for Mary's Pack River Lots plat map and detailed property description)
Attachment A
Case No. VPI-W-24-01
Comments
June 13, 2024

Exhibit 1
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Case No.VPI-W-24-01
Comments
June 13,2024

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Case No.VPI-W-24-01
Comments
June 13,2024

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comments �J
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June 13,2024
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1/a/2024
Road Centerlines Parcels High Resolution 60cm Imagery 1:9,500 rc,
a 0.05 01 a-z mi
Primary 'World Boundaries and Places High Resolution 30cm Imagery - `
a 0.075 0.15 0.3 km µ
Secondary 'World Imagery Citations Attachment B 5
Esri,HERE, Garmin, (c)+7penStreetiMap
Local-, Ramp Low Resolution 115m Imagery 2.4m Resolution Metadata Case No. VPI-W-24-01
Comments
June 13, 2024

CUSTOMER RATES AND REVENUE
APPLICATION STAFF RECOMMENDATIONS
(A) (B) (C) (D) (E) (F) (G) (H)
Staff
No. of Present Revenue at Requested Requested No. of Recommended Staff
Line Customers Rates Present Rates Rates Revenue Customers Rates Revenue
1 Residential 7 $ 35.00 $ 2,940 $ - 0 $ - $ -
2 Residential 63 $ 40.00 $ 30,240 $ - 24 $ 40.00 $ 11,520
3 Residential 1 $ 45.00 $ 540 $ 55.00 $ 46,860 47 $ 55.00 $ 31,020
4 71 $ 33,720 71
5 Company Requested Revenue $ 46,860 Staff Recommended Revenue $ 42,540
6 Company Reported Revenue $ 37,629 Staff Adj to Reported Revenue $ 34,305
7 Increase to Reported Revenue $ 9,231 Increase to Staff's Reported Revenue $ 8,235
8 Percentage Increase 25% Percentage Increase 24%
Attachment C
Case No.VPI-W-24-01
Comments
June 13,2024

RESULTS OF OPERATIONS WITH STAFF ADJUSTMENTS
(A) (B) (C)
Test Year STAFF ADJ STAFF
2023 TOTAL TOTAL
Water Revenues
1 Unmetered $ 36,629 $ (2,324) $ 34,305
2 Other Water Sales Revenue $ 1,000 $ (1,000) $ -
3 Total Revenues $ 37,629 $ (3,324) $ 34,305
Operating Expenses
4 Chemicals $ 894 $ - $ 894
5 Materials & Supplies-Operation&Maintenance $ 5,576 $ (2,324) $ 3,252
6 Materials & Supplies-Admin&General $ 100 $ - $ 100
7 Contract Services-Professional $ 14,400 $ 1,200 $ 15,600
8 Contract Services-Accounting $ 10,435 $ - $ 10,435
9 Contract Services $ 5,000 $ (5,000) $ -
10 Contract Services-Water Testing(Monthly) $ 861 $ - $ 861
11 Insurance $ 2,192 $ - $ 2,192
12 Utilities $ 2,349 $ 183 $ 2,532
13 Rate Case Expense (Amortization) $ 525 $ 1,358 $ 1,883
14 Miscellaneous Expenses $ 531 $ - $ 531
15 TOTAL Operating Expenses $ 421863 $ (4,583) $ 38,280
16 Depreciation Expense $ - $ 1,138 $ 1,138
17 Property Taxes $ 1,538 $ - $ 1,538
18 Other Taxes (list) DEQ Fees $ 500 $ - $ 500
19 TOTAL Expenses from Operations $ 44,901 $ (3,445) $ 41,456
20 Net Operating Income $ (7,272) $ 121 $ (7,150)
Rate Base
21 Plant in Service $ 137,767 $ 27,051 $ 164,818
22 Accumulated Depreciation $ 27,051 $ 4,841 $ 31,892
23 Net Plant in Service $ 110,716 $ 22,210 $ 132,926
24 Less Contributed Capital $ - $ (110,716) $ (110,716)
25 Total Net Plant in Service $ 110,716 $ (88,506) $ 22,210
26 Add Working Capital(1/8 Operating Expenses) $ - $ 4,785 $ 4,785
27 Total Rate Base $ 110,716 $ (83,721) $ 26,995
28 Incremental Revenue Requirement $ 26,196 $ (12,523) $ 13,672
Attachment D
Case No. VPI-W-24-01
Comments
June 13. 2024

PLANT-IN-SERVICE DEPRECIATION
(A) (B) (C) (D) (E) (F)
Plant in Service("PIS") Application PIS Total Depreciable Annual Accumulated
ACCT# DESCRIPTION ADJ PIS Life Dep.Exp. Dep.Exp.
1 303 Land $ 110,716 $ (110,716) $ - 0 $ - $ -
2 307 Wells-Rehab of Well 2 $ - $ 21,474 $ 21,474 25 $ 859 $ 3,865
3 311 Power Pumping Equipment-New Pump $ - $ 5,577 $ 5,577 20 $ 279 $ 976
4 TOTAL PLANT-IN-SERVICE $ 110,716 $ (83,665) $ 27,051 $ 1,138 $ 4,841
Attachment E
Case No.VPI-W-24-01
Comments
June 13,2024

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 1$ AY OF JUNE 2024,
-
�!D
SERVED THE FOREGOING COMMENTS OF THE COMMISSION STAFF, IN CASE
NO. VPI-W-24-01, BY E- MAILING A COPY THEREOF, TO THE FOLLOWING:
RICHARD A. VILLELLI BOB HANSEN
VP, INC. WATER SYSTEMS MGT., INC.
PO BOX 1785 WSM, INC.
SANDPOINT, ID 83864-0903 67 WILDHORSE TRAIL
E-MAIL: dick(awillellipn«.com SANDPOINT, ID 83864
E-MAIL: wsmibob(abaol.com
PATRICIA JORDA , SECRETARY
CERTIFICATE OF SERVICE