20230202INT to Staff - Response to No. 2.pdf

INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: Ted Dedden/Jacob Darrington
REQUEST NO. 2:
Please provide the total amount that the Company spent on the following activities
for 2017 through 2022 to date, and show how the Company allocated the amounts between
its operating division and the rest of the Company and its subsidiaries:
a.The Company's annual report;
b.Rating agencies;
c.All software or information system-related issues;
d.Board of Directors compensation, travel expenses, and meeting expenses;
e.Travel and training for all shared executives of Intermountain Gas Company and
affiliates;
f.Insurance coverage;
g.Overhead items including utilities, property taxes, security services, and other
corporate headquarter expenses; and
h.All other allocated or shared expenses.
RESPONSE NO. 2:
Any cost that is not direct will be allocated as explained in the RFP 2 Cost Allocation Manual
2022.pdf.
a. Corporate governance and accounting services are provided to the subsidiaries of
MDUR. Please see RFP 2 Annual Report Costs 2017-2022.xlsx and RFP 2 AFPI
Costs.xlsx for a listing of the amounts spent on the MDUR annual report and the amounts
allocated to Intermountain.
INT-G-22-07
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RECEIVED
Thursday, February 2, 2023 2:32:09 PM
IDAHO PUBLIC
UTILITIES COMMISSION
b. Rating Agency expenses are allocated to the company as explained in the RFP 2 Cost
Allocation Manual 2022.pdf. Please see RFP 2 Rating Agency Fees 2017-2022.xlsx for
the amounts spent on rating agencies.
c. Please see the response to IPUC Request No. 52 for a listing of costs related to
software or information system related issues.
d. Please see the summary of Board of Director expenses allocated to Intermountain at
RFP 2 Expense Summary.xlsx.
e. Executive’s expenses are not specifically tracked for travel and training.
f. Risk Management handles all insurance coverage at the MDUR corporate level. A
breakdown of costs can be found in the RFP 2 Cost Allocation Manual. Please see the
summary of general and auto liability expenses at RFP 2 Expense Summary.xlsx.
g. Please see RFP 2 Expense Summary.xlsx for a summary of MDUR corporate overhead
expenses allocated to Intermountain as explained in the RFP 2 Cost Allocation Manual
2022.pdf.
h. Please see the files RFP 2 IGC MDUR 2017-2022 and RFP 2 UG_Cross Charges
2017-2022 for a summary of expenses allocated to Intermountain as explained in RFP 2
Cost Allocation Manual.pdf. Please note that utility group cross charge accounts listed in
RFP 2 UG_Cross Charges 2017-2022 may include both allocated charges as well as non-
allocated charges. For example, some cross charge departments may have employees
that are allocated between the utility group companies and may also include employees
that have 100% of their payroll and benefits charged to Intermountain. Additionally,
RFP 2 UG_Cross Charges 2017-2022 does not include below-the-line charges.
INT-G-22-07
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