970815.docx

August 15, 1997
Terry L.  Mercier, Administrator
Regulatory & Planning Management
GTE Telephone Operations
PO Box 1003
Everett, WA 98206-1003
RE: Access to Information for Staff Audit
Dear Mr. Mercier:
Pursuant to a request of the Commission, the Accounting Staff of the Idaho Public Utilities Commission is performing an audit of GTE Northwest.  To adequately complete the audit, it is necessary for representa­tives of the PUC Staff to review minutes of the directors meetings for GTE Corporation, the holding company of GTE Northwest.  I understand Syd Lansing of the Commission Staff has requested that the directors minutes be made available for his review during the week of September 15, 1997, when Mr. Lansing will be in Irving, Texas.  
Idaho state statutes authorize the Commission and its Staff to review appropriate documents and information of public utilities to perform its regulatory responsibilities.  See Idaho Code 61-610; 61-611.  I understand that reviewing the minutes of the directors meetings of the holding company is a usual and accepted practice in auditing procedures.  
Please provide access to Mr. Lansing to the minutes of the directors meetings of GTE Corporation.  If the minutes are not provided to the Commission Staff, the Staff will have no choice but to disallow any costs of GTE Corporation assigned to GTE Northwest.  Please contact me to make arrangements for Staff’s access to the minutes of the directors meetings so that it can complete its audit.
Thank you for your attention to this matter.
Sincerely,
Weldon B.  Stutzman
Deputy Attorney General
WBS/vld:L:Mercier.ws
cc:Tim Williamson
TERRY L.  MERCIER, ADMINISTRATOR
REGULATORY & PLANNING MANAGEMENT
GTE TELEPHONE OPERATIONS
PO BOX 1003
EVERETT, WA 98206-1003