20210902PAC to PIIC Attach 30Checklist.docx

Project:
LCT Open Office Plan Floors 6, 18, 20
WBS, $:
DPOR/2019/C/002/B ; Total $7,500,005
Version:
APR 24015328
Reviewer, Date:
Gary Tawwater; March 19, 2019
PP ER Review Checklist
Note: An ER checklist is required for any ER greater than $1M, or PCN greater than $1M
that includes a scope or cost change.
Question:
Y
N
NA
Comments
1. If the project includes temporary facilities that will be used less than one year, are they listed as expense?
X
2. Are any line relocation costsallocated to expense?
X
3. If the project includes Applicant Built Lines (ABL) or material purchases, are they following ABL policy and accounting for material sales?
X
4. Have asset removals or transfers been reflected in the ER (lines 2/3/13)?
X
5. If applicable, are any customer advances or other owner’s allocationsincluded (lines 6/7)?
X
6. Is the customer contributing assets to the project? Have these assets been included in the project costs and CIAC (gross up)? Has asset accounting been notified?
X
7. Are the settlement rule flags for the WBS setup correctly in SAP? (AFUDC, cap surcharge)?
X
8. Are any Asset Retirement Obligations created as a result of the project and have they been included in the ARO list?
X
9. If the ER is over $10M and includes significant purchased labor, has a cap on surcharge been calculated?
X
<$10M
10. If a PCN, is it clear as to why the cost increase? Has this been described in sufficient detail in the PCN or an accompanying white paper?
X
Original APR
11. Have any financial risks been identified? Is there a documented risk that add’l funds may be requested? Have the alternatives been documented?
X
12. Separate WBS created for Land/Right of Way Acquisition? Is the land/Right of Way going to be used solely for the project? (or will it be resold in the future). Is it for future use?
X
13. Are permits being renewed (e.g. tribal or SITLA) that may include O&M costs for past land usage, interest or penalties?
X
14. Does the ER involve the purchase of energized assets? If so, does the PM understand the need to TECO upon taking ownership?
X
15. Does the project include any assets that we will construct but that will be owned by another party that should be recorded as an intangible?
X
16. Is WBS structure set up for multiple in-service dates and will this project utilize multiple in-service dates? Have TECO implications been considered?
X
One WBS element
17. Does the APR involve the purchase of a service center. If so, has asset accounting and corporate finance been notified for: removal of any capital leases and the transfer of leasehold improvements to distr. assets.
X
18. Overall, does the ER or PCNreflect the proper accounting treatment of costs between those that are Capital and those that are Operating expenses? Do you recommend it go forward for approval?
X
19. Is any work being completed, or property being purchased that will be for future use? If yes, does the project manager have the WBS set up properly to allow for this?
X