20160826Staff 1-24 to INT.pdf

KARL T. KLEIN
SEAN COSTELLO
DEPUTY ATTORNEYS GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83720-0074
[phone]/334-0312
IDAHO BAR NOS. 5156/8743
Street Address for Express Mail:
472 W. WASHINGTON
BOISE, IDAHO 83702-5918
Attorneys for the Commission Staff
RECEIVED
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INTERMOUNTAIN GAS )
COMPANY'S APPLICATION TO CHANGE ITS )
RA TES AND CHARGES FOR NATURAL GAS )
SERVICE. )
)
)
)
) __________________ )
CASE NO. INT-G-16-02
FIRST PRODUCTION
REQUEST OF THE
COMMISSION STAFF TO
INTERMOUNTAIN GAS
COMPANY
The Staff of the Idaho Public Utilities Commission requests that Intermountain Gas
Company (Intermountain Gas; Company) provide the following documents and information as soon
as possible, and no later than FRIDAY, SEPTEMBER 16, 2016.
This Production Request is continuing, and the Company is requested to provide, by way of
supplementary responses, additional documents that it or any person acting on its behalf may later
obtain that will augment the documents produced.
Please provide answers to each question, supporting workpapers that provide detail or are
the source of information used in calculations. The Company is reminded that responses pursuant
to Commission Rules of Procedure must include the name and phone number of the person
preparing the document, and the name, location and phone number of the record holder and if
different the witness who can sponsor the answer at hearing if need be. Reference IDAP A
31.01.01.228.
FIRST PRODUCTION REQUEST
TO INTERMOUNTAIN GAS 1 AUGUST 26, 2016
In addition to the written copies provided as response to the questions, please provide all
Excel and electronic files on CD with formulas activated.
REQUEST NO. 1: Please provide the Company's previous Cost Allocation Manuals from
20 IO through the effective date of the 2016 Cost Allocation Manual.
REQUEST NO. 2: Please provide all contracts, agreements and other related and
underlying documents that establish the services provided and received, and the costs charged and
paid between the affiliated companies for 2010 through 2016 to date.
REQUEST NO. 3: Please provide copies of any internal or external reviews and reports
associated with the allocation of costs between Intermountain Gas and any affiliated Companies.
Please include within your response any reviews, reports and other documents performed or created
by or for any other regulatory commissions.
REQUEST NO. 4: Please provide the Administrative and General (A&G) cost study
referenced by Witness Madison's Direct Testimony, page 3, line 10.
REQUEST NO. 5: Please provide spreadsheets, workpapers and any other underlying
source information and documentation demonstrating that working capital will be provided by the
Company, and not by its customers (through the payment of the new rates to maintain plant,
expenses and the like).
REQUEST NO. 6: Please provide the lead/lag study determining the days of lead/lag for
revenue and expense accounts. Reference: Exhibit No. 13, page 5 of 7.
REQUEST NO. 7: Please provide a schedule showing all employee classifications,
standard occupational codes (if known), number of employees in each classification, and the dollar
amount of salaries from 2012 through each month of 2016 as it becomes available for each
classification. Please break out the salary by basic wages, overtime, bonus wages, and other
expenses (such as on-call pay etc.).
FIRST PRODUCTION REQUEST
TO INTERMOUNTAIN GAS 2 AUGUST 26, 2016
REQUEST NO. 8: Please provide a job description for each employee classification
mentioned in your response to the previous production request.
REQUEST NO. 9: Please provide a schedule of the Company's "Property Held for Future
Use" through 2016. Please consider this an ongoing request and provide updates to this schedule
whenever actuals are updated. Please provide worksheets in Excel format with formulas intact.
REQUEST NO. 10: Please provide a detailed schedule of the "Advances in Aid of
Construction" received by the Company from 2010 through 2016 as available. Please include
within your response the names, dates, amounts and accounts posted. Please consider this a
continuing request and provide updates to this schedule at the same time actuals are updated. Please
provide worksheets in Excel format with formulas intact.
REQUEST NO. 11: Please provide a schedule of "Prepaid Items" showing dollar amounts
and account numbers where posted, vendors, and related explanations (including allocated amounts)
for 2015 and 2016 to date. Please consider this a continuing request and provide updates to this
schedule at the same time actuals are updated.
REQUEST NO. 12: Please describe the method by which the Company recorded and
allocated materials and supplies to its accounting records in 2015 and 2016 to date. Please include
within your response the method to record and update the "Materials and Supplies Inventory," as
well as expensing and other transactions related to materials and supplies.
REQUEST NO. 13: Please provide a copy of all adjusting entries for the December 31,
2015 general ledger and the related explanation for each entry.
REQUEST NO. 14: Please provide a copy of all closing entries for the December 31, 2015
general ledger and the related explanation for each entry.
FIRST PRODUCTION REQUEST
TO INTERMOUNTAIN GAS 3 AUGUST 26, 2016
REQUEST NO. 15: Please indicate ifthere have been any FERC investigations since
2011. If so, please provide a list with dates, descriptions and outcomes.
REQUEST NO. 16: Please provide a list oflegal work and cases from 2012 to date
including within the response the date(s), status including descriptions, estimates ofliability, and
possible ramifications to any of the Company's operations. Please also include within your
response the cost of the legal work by issue.
REQUEST NO. 17: Please provide all reports and letters prepared by the Company's
Internal Audit staff that document areas reviewed by them from December 1, 2015 to date.
REQUEST NO. 18: Please provide the Internal Audit schedule of planned audit reviews
for 2016 and 2017. Please include within your response a description of each planned audit review
and the underlying reason for each one.
REQUEST NO. 19: Please provide a copy of the 2015 shareholder annual report and proxy
statement.
REQUEST NO. 20: Please provide all Audit Committee meeting minutes for the Company
and its affiliates for 2015 and 2016 to date.
REQUEST NO. 21: Please provide copies of any accounting adjustments proposed and
recorded during the external audit process during the 2015 audit. Please include within your
response the reasoning for the adjustments, the dates, amounts, and accounts posted.
REQUEST NO. 22: Please provide copies of any accounting issues identified during the
2015 external audit process but that were "passed on" and either not proposed as an adjustment or
proposed but not recorded. Please explain why each adjustment or issue was "passed on."
FIRST PRODUCTION REQUEST
TO INTERMOUNTAIN GAS 4 AUGUST 26, 2016
REQUEST NO. 23: Please provide a schedule with details for all advertising expenses
included within the Company's filing. Please include within your response the dates, vendors,
explanations, amounts posted, copies of the related advertising, and associated customer benefit.
Please provide worksheets in Excel format with formulas intact.
REQUEST NO. 24: Please provide a schedule that identifies the components of
"Miscellaneous Intangible Plant" that, as of December 31, 2015, had a balance of $38.8 million
according to the Company's FERC Form No. 2 -Annual Report. Approximately $33 million was
added to the balance of"Miscellaneous Intangible Plant" during Calendar Year 2015. Please
include within your response the dates, vendors, work order numbers, dollar amounts, underlying
nature of each amount posted, and documentation supporting those amounts (such as invoices,
contracts and other detail supporting the transactions, including the methodology for determining
intangibles and all its inputs if any of the amounts are an allocation).
DATED at Boise, Idaho, this 2~ -I'> day of August 2016.
Technical Staff: Patricia Harms/1-24
i:umisc:prodreq/intgl6.2kkscph prod reql
FIRST PRODUCTION REQUEST
TO INTERMOUNTAIN GAS
Karl Klein
Deputy Attorney General
5 AUGUST 26, 2016
CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 26TH DAY OF AUGUST 2016,
SERVED THE FOREGOING FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF TO INTERMOUNTAIN GAS COMPANY, IN CASE
NO. INT-G-16-02, BY MAILING A COPY THEREOF, POSTAGE PREPAID,
TO THE FOLLOWING:
MICHAEL P McGRATH
DIR-REGULATORY AFFAIRS
INTERMOUNTAIN GAS CO
PO BOX 7608
BOISE ID 83 707
E-MAIL: [e-mail]
RONALD L WILLIAMS
WILLIAMS BRADBURY
1015WHAYSST
BOISE ID 83702
E-MAIL: [e-mail]
CERTIFICATE OF SERVICE