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HomeMy WebLinkAboutIDREQ&01.docx SIS ID NO 122582 REQ NO.-- 081 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) A schedule showing the breakdown of cost of service for a typical local customer in the largest metropolitan service areas in Oregon, Washington, Idaho and Utah. B) Please explain any differences in cost factors between these representative local customers. SIS ID NO 122690 REQ NO.-- 082 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. How much was allocated to Idaho for video dial tone and enhanced services. Has video dial tone and/or enhanced services been offered in Idaho? If so, when, if not, when will they be offered? Show in an analysis where assets, depreciation expenses, rent, etc. associated with video dial tone and/or enhanced services are located in Idaho state records. B. Provide a copy of all agreements between USWC and/or USWMC with Time-Warner. Provide an analysis showing the financial results, the income that incur from USWI's equity interest, the strategic intent underlying the structure of the TWO investment, the costs associated with employee assignments & transfers, and cross-functional activities and common areas of expertise shared by TWE and US WEST. Show amount of management fee received from TWE. SIS ID NO 122694 REQ NO.-- 083 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Please provide speakers, curriculum and attendance records for leadership conference and/or leadership team meetings. Show time, date, place and costs. If more than one in 1995, show all. B. Please provide an analysis of all company owned plane cost showing direct billing, date, time and destination and who billed to and amount allocated and who allocated to. C. Please have someone available to discuss USWI functions - services furnished - and how those services fit into USWC systems. Also, I will need to know services that USWC has that are similar to those provided by USWI and why they are not a duplicate function. SIS ID NO 122794 REQ NO.-- 084 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Please provide a copy of Inc's, BRI, A.T., Bellcore, Strategic Marketing, New Vector, USW Commission, U S WEST Enhanced Services. USW Marketing Res Group True ups for 1994 and 1995 show where booked by year and month booked. B. Please explain the Presidents Club. What requirements to be elected. What was the total cost in 1995 by organization. What happens when elected by supervisor - (Classes, provide, etc.). C. Have someone available to explain how the airplane is billed out since an analysis asked for in #53 is not forth coming. Please provide total airplane costs for 1995 and show who was billed for cost and show how Inc's cost for plane was billed to other organizations. SIS ID NO 122795 REQ NO.-- 085 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Indicate by field reporting code the amount in each account included in plant in service in the summary extract report (Audit Request Number 15) that are costs from the Tech Plus program and the Tech II Program, (both the book cost and the reserve accounts.) B. Copy of the 1990 detailed report (version 5.02) for southern Idaho jurisdiction at year end 1992, 1993 and 1994. (Compare audit request no. 6) SIS ID NO 122834 REQ NO.-- 086 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Please provide all the journal entries and supporting documentation and copies of source documents for the month of August for account 6112.29 for A S WEST Communications, Inc. including the authorization for payment. B. Please detail how much was directly assigned to Idaho and how much was allocated to Idaho from #A above. C. According to "Accounting Standards: Chart of Accounts" issued 6-1-95, effective 6-1-95, accounts 6113.1: Originating Aircraft expense and 6113.2: Residual Aircraft expense have been deleted. However, subaccounts have activity past the effective date. Specifically, these sub-accounts are: 6113.11, 6113.12, 6113.18 and 6113.19. These accounts have balance at year end. Also, sub-account 6113.29 has a balance in July and is cleared in August. Why do they have balances past the effective date the accounts were deleted? Also, where the balance in account 6113.29 transferred to, which account number? Please provide a copy of the journal entry (or entries) that bring this account to zero in August for A S WEST Communications, as well as for the portion directly charged, and the portion allocated to Idaho. SIS ID NO 122851 REQ NO.-- 087 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A.) Ref 70E Internal Audit Reports Intercompany Charges to Responsibility Code TJ0000000 Please provide an analysis of what consulting services where provided by Robbins - Gioia, Inc. What were the total costs and where these costs were charged. Also please explain what the U S WEST Minnesota club luncheon was for. What the total cost for this luncheon was to the company and where these charges were booked. B.) For BRI I understand that PTC tracks cost per passenger mile traveled. Please provide the cost per passenger mile for 1995. If possible, separate by type of transportation. SIS ID NO 122893 REQ NO.-- 088 REQUESTS-- A. Please provide copies of the yellow pages portion of "Financial Code Hierarchies" effective 1-9-95 presently to facilitate physical field audit in Denver 9-11-96. B. Please provide a copy of the entire book "Financial Code Hierarchies" effective 1-1-95. SIS ID NO 122894 REQ NO.-- 089 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A. Provide copies of all policy letters on use of video conference VR travel. B. Provide copies of job descriptions and responsibilities for all officers of all affiliates and subs of Inc. for Inc. C. Provide copies of all outside legal billings for all affiliates and subs of Inc and Inc. D. Provide an analysis of the $8,735,442 legal expenses allocated from Inc. to Communications. Show total amount client matter description attorney, director, paralegal, manager hours and dollars. If provided by outside legal provide bill. SIS ID NO 122835 REQ NO.-- 090 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) As of 12/31/95, are the interest rate swaps used to hedge interest rates on particular LTD investments? If yes, which instruments? If no, how are interest rate swaps expenses allocated? B) Please provide list of Acct 4060 and 4250 by capital lease for each property. Identify those leases that are directly or indirectly allocated to Idaho. Also, please identify which leases or portions thereof are allocated to regulated activities and nonregulated activities. C) Please list Account 4020 - Notes Payable by note with the applicable interest rate shown. SIS ID NO 122836 REQ NO.-- 091 REQUESTS-- A) For all individual debentures shown on Docket No. USW-S-96-5 STF000-045 Attachment C with stated interest rates of 7.5% or higher, please provide the call provision section of the debenture. Does the Company have a policy regarding when to call a debenture? If a call action is based on analysis when rates are more favorable, please provide the analysis for the debentures listing requested above. SIS ID NO 122837 REQ NO.-- 092 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) Please explain the off book entries to account 1407 that are required to be subtracted from the on book account 1497 in the general ledger to tie to the total listed on the schedule provided as STF000-045 Attachment C for long term funded debt (FR basis). SIS ID NO 122852 REQ NO.-- 093 REQUESTS-- iPlease supply the IPUC Audit Staff with the following information: A.) Please provide a copy of the 12/31/95 Annual Report and a copy of the proxy statement for the 1996 annual meeting of shareholders of the Corporation. B.) Please provide a listing (with explanations as to why each entry was made) of off book adjustments that changed the MR balances to the FR balances as follows: MR Balance FR Balance ---------- ---------- Acct # 4310 675,007,763.00 2,530,878,424.83 Acct # 4520 7,346,994,564.74 7,347,470,732.64 SIS ID NO 122853 REQ NO.-- 094 REQUESTS-- Please supply the IPUC Audit Staff with the following information: Relating to Exhibit #8 of Peter Cummings Testimony for Case # USW-S-96please provide workpapers (1) that tie this exhibit to the appropriate USWC general ledger accounts for both debt and equity (2) that displays how the costs of debt were determined (3) and displays the issuance costs for both debt and equity. SIS ID NO 122895 REQ NO.-- 095 REQUESTS-- Please supply the IPUC Audit Staff with the following information: The net increase in long term debt from 12/31/94 to 12/31/95 for the consolidated U S WEST, Inc. was $1.853 B as shown in the financial statements contained in the 1996 proxy. Please explain the reasons for the increase and to which subsidiaries the increase applies. SIS ID NO 122838 REQ NO.-- 096 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) Ref. #67 (1) Please provide an analysis of USWC Inc's Allocation to its affiliates by RC. Give RC title along with RC total amount ($) in "95" and affiliate allocated to. B) Ref #56 Attachment C Please show by RC an analysis that will tie Attachment C to BRI trial balance in Request #11. If an analysis cannot be prepared provide total cost to each RC code for 1995. C) Ref #64 C Please explain in detail the USWCG credit balance of $7,428,013 recorded on Inc's book in selling general administrative expense. Also show the entries made to USWC to record the 7,428,013 on USWC books. SIS ID NO 122839 REQ NO.-- 097 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A) Ref #64 B The response states in 1994 356 system development personnel were transferred from USWC to USWT. Please give a complete job description of what these personnel did for USWC and what they did for USWT. Explain why this should not be considered a transfer of expertise. Also explain in full and in detail how someone working on an affiliate that serves USWC and USW marketing groups has 100% of their costs being billed to USWC. B) Provide copies of the evaluated and improvements that lead to the recommendation and conclusion that the transfer of 750 system support and development personnel to USWC was the best alignment. Give job descriptions before and after transfer. How many employees did USWC have serving the same function as the 750 transferred in 1994, 1995, 9/9/96 and expect at 12/31/97. C) Please provide an analysis showing in detail (T accounts or entries). How USWC had a cost reduction of $8,991,600 with an increase of 396 personnel. Where did the decrease of 118 Central Dept. employees come from. SIS ID NO 122854 REQ NO.-- 098 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A.) How much legal cost, fines, penalties, etc. was caused by service problems. Please list costs for above be legal case and/or state, federal agency, and/or customer. Also, show acct booked to and if direct charged or allocated and Idaho share. B.) Provide total legal costs in 1995 for all legal services. Show how much was direct charged and how much was allocated to all affiliates by affiliate name. C.) Ref 70 (A) By case show which cases are allocated and which are directly charged and to state or FCC it was directly charged to. SIS ID NO 122855 REQ NO.-- 099 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A.) For BRI, AT, Bellcore, USWCS, provide a write up of how costs from Inc are booked and allocated to accounts on their books. If this is allocated as a general overhead provide write-up for allocation of general overhead. B.) For legal billing, please show how the following cases were allocated or direct billed. Show acct/FCC/Req/non req $ amount and if any went to Idaho intrastate. PPL 0031 FCC Advocacy - 14 PPL 0041 Legislation - 14 PPL 1118 North Dakota - Sale of exchanges PPL 1246 Contribution complain PPL 1255 TelAm/MCI PPL 1339 City of Albuquerque Franchise PPL 1528 Competition - Arizona PPL 1718 BroadBand/video PPL 1740 Personal Com Service PPL 2207 Legislative Rule Req. CR HR1335 SIS ID NO 122840 REQ NO.-- 100 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A.) Find money project for AZ, CO, MN, WA and OR. Re: IntraLata toll revenue, was any information developed for Idaho south for any or all years from 1991 through 1995? If so, provide that information in similar format to FIR013-017. From the internal audit reports. B.) What account has the restructure reserve? What is the balance in the account at both January 1, 1995 and December 31, 1995? C.) How many jobs at USWC and Idaho south that were the subject to reengineering or relocation have been backfilled? SIS ID NO 122841 REQ NO.-- 101 REQUESTS-- Please supply the IPUC Audit Staff with the following information: A.) Copy of the business expense policy as related to officer expense reports. B.) What specific work is done at the conversion site in Cheyenne, WY? Are there other sites that do the same type of work? If so, where? Outside plant conversion. C.) What is the criteria and process for notification of surplus employees by the workforce management personnel? D.) Provide summary of Accounting Classifications - 1995 Headquarters' Cost Assignment Policy for USWC. SIS ID NO 122856 REQ NO.-- 102 REQUESTS-- Please supply the IPUC Audit Staff with the following information: Regarding: Mr. Kay Simmons 1806 Carmel Idaho Falls, ID 83402 About Registration number N32518743 For Service at: 5130 E. Heise Road Ririe, ID.Proposed Phone Number: 208-538-5197A.) How much credit was provided to this customer by U S WEST in 1996?B.) Copy of the customer bill where the credit was provided.C.) Copy of original documentation for credits given that were not posted on the customer bill.SIS ID NO 122857REQ NO.--103REQUESTS--Please supply the IPUC Audit Staff with the following information:Please show backup for flow through non protected excess deferred taxes. Please show individual items. (Commission Adjustment No. 4 from Testimony M.J.W.)SIS ID NO 122896REQ NO.--104REQUESTS--Please supply the IPUC Audit Staff with the following information:A) Please provide the most current allocation factors from Inc. to Affiliates. Also, pride an analysis comparing the most current factors to the factors used in 1995 and 1994.B) Provide the same information in A for BRI, AT, Bellcore, Communications Services.C) Please provide a comparison of costs for Inc., BRI, AT, Bellcore, Communications Services charged to USWC and Idaho in 1990, 1991, 1992,1993, 1994, and 1995. Show by same service categories in response 026.SIS ID NO 122897REQ NO.--105REQUESTS--Please supply the IPUC Audit Staff with the following information:What is the current status of video dialtone deployment in Omaha, Nebraska? Which vendors are the major suppliers of equipment and services for the Omaha deployment? What is the current status and expected future status of video dialtone deployment in Idaho? What is the current status regarding USWC implementation of RAO 25 investment and expense video dialtone tracking requirements? Please provide USWC total company video dialtone investment and expense tracking results by USOA account on a monthly basis forJan-Dec 95. Please provide copies of any previously released reports (e.g. ARMIS) that provide video dialtone tracking results. For 1995, by monthand USOA account. Specify amounts charged to regulated Idaho operations related to the development or deployment of video dialtone services.SIS ID NO 122898REQ NO.--106REQUESTS--Please supply the IPUC Audit Staff with the following information:A. Please provide copies of responses to Oregon Staff Request UT 125 37. Where the responses provide Oregon specific data. Also, please provide the same data for Idaho.B. Please provide copies of responses to Oregon Staff Request UT 125 38. Where the responses provide Oregon specific data. Also, please provide the same data for Idaho.C. Please provide copies of responses to Oregon Staff Request #125 42. Where the responses provide Oregon specific data. Also, please provide the same data for Idaho.SIS ID NO 122899REQ NO.--107REQUESTS--Please supply the IPUC Audit Staff with the following information:A) In support of and to provide further detail for Margaret Wright's testimony concerning the adjustment for the Pension Asset, please provide the summary workpapers for 1992, 1993 and 1994 that provide support for the pension calculation and its allocation to Idaho. For 1995, please provide the entire detailed support, including the actuarial tables.B) Please provide the same workpaper support as requested above for OPEB.SIS ID NO 122900REQ NO.--108REQUESTS--Please supply the IPUC Audit Staff with the following information:Please provide copies of response to Oregon Staff's Request #s UT125-43(2), UT 125-44 (1)(2)(3)(4)(5)(7), UT 125-52 all, UT 125-53 al, UT-125-54 all, 125-60 all, UT 125-61-all, UT 125-62 (1), UT 125-63 all, UT 125-67 (all), UT 125-71 (all), UT 125-77 all, UT 125-78 all, UT 125-80 all, UT 125-81 all, UT 125-82 all, UT 125-83, UT 125-85. If any of theresponses include specific Oregon data, please supply the same data for Idaho.SIS ID NO 122901REQ NO.--109REQUESTS--Please supply the IPUC Audit Staff with the following information:Explain the method used to post AFUDC to short term construction inprogress and long term construction in progress. When does AFUDC posting stop?SIS ID NO 122902REQ NO.--110REQUESTS--A. Please provide a computer printout of Expense sub-accounts as marked with an "X" on a copy of my Expense account (total year-end balance) worksheet. Please show detail by: Jurisdiction, main account,sub-account, sub-account-ind, identification source code, reference number, expenditure type code, business date, and amount.B. Set up an informational field trip to an Accounts Payable - regional location to vouch from source document (original) with authorization, to print-out of sub-accounts of expenses.SIS ID NO 122903REQ NO.--111REQUESTS--Please supply the IPUC Audit Staff with the following information:Regarding Margaret Wright's testimony about the adjustment for a 1994 Disability Pension True-Up:Please provide the 1995 adjustment and the supporting documentation, including calculations needed to support the amount of ($3,487,618).SIS ID NO 122904REQ NO.--112REQUESTS--Please supply the IPUC Audit Staff with the following information:A) BRI invoiced USWC 12/20/95 for true-up of Part X services. Please provide a copy of the entries on USWC books that shows the date thisinvoice was entered on USWC books. Did this entry impact the 1995 books or the 1996 books.B) Ref Req # 035 Attachment APlease provide copies of all backup workpapers that show, for each rent,the buildings by name and/or location (street address, town, state) total sq. ft., cost, also supply copies of all lease agreements. Also provide studies that show how all factors were determined. Show # of employeesthat studies were based on for July 1995 and studies at July 1996 and provide all 1996 rent studies.C) Provide all building lease agreements for Inc. Show how these costs were allocated/charged to USWC and USWM.SIS ID NO 122905REQ NO.--113REQUESTS--Please supply the IPUC Audit Staff with the following information:An analysis for a "typical" or average employee (management and union) of the costs associated to a layoff or relocation as summarized in footnote 4 to the 1995 USWC financial statements.SIS ID NO 122906REQ NO.--114REQUESTS--A. CARS Report Section F printout.B. CAM Section VI.1 Appendix A, pages 1, 2, & 3, printout. C. Copy of Idaho General Ledger JD level.SIS ID NO 122907REQ NO.--115REQUESTS--Please supply the IPUC Audit Staff with the following information:Please provide copies of the 1994 tax year and 1995 tax year property tax bills for Idaho, paid in 1995 and paid in 1996.SIS ID NO 122946REQ NO.--116REQUESTS--Please supply the IPUC Audit Staff with the following information:Please provide a printout of the detail of sub accounts: 6113.11 6113.12 6113.18 6113.196113.29.for 1995, Plant Specific Operation expense 1995.Sort by Reg Jur; Main Acct, Sub Acct Ind, IDC SCR CD, Ref Num, Exp type cd, business DT and amountAlso, provide back up for entries in accounts 6113.18, 6113.19 and 6113.29. Copies of journal entries and source documents.SIS ID NO 122947REQ NO.--117REQUESTS--Please supply the IPUC Audit Staff with the following information:A) The 1994 Proxy Statement that includes the audited financial statements for 1993 and 1992.B) In what month are salary increases paid, for the last 5 years for management and union?C) In what month have bonuses been paid to management in each of the last 5 years?D) What is the average % of salaries that benefits represent in each of the last fives years?SIS ID NO 122948REQ NO.--118REQUESTS--Please supply the IPUC Audit Staff with the following information:A) Detailed analysis of the Off Book entries to account 6561 and account 6728. Amounts and explanation.B) An Idaho JD trial balance at December 31, for the years 1992, 1993, and 1994.SIS ID NO 122949REQ NO.--119REQUESTS--Please supply the IPUC Audit Staff with the following information:A) BRI Please provide copies of all charter billings from outside vendors for flights in 1995. If these were not booked until 1996, please not one copy of billing.B) Please provide a copy of letter that shows who can use the planes and/or charters for personal flights.C) Please provide any and all letters and or policies on use of company owned planes and/or chartered planes.D) BRI Please provide copies of all credits received from within or outside USW for flight expense i.e. req # 068 B Memorandum from Crista Bayer to Charlene Florin-Amacher dated July 11, 1995.E) Please explain how it is determined to request or issue a credit for flights. If there is a policy for this please provide.SIS ID NO 122950REQ NO.--120REQUESTS--Please supply the IPUC Audit Staff with the following information:A) For Inc. please provide an analysis of account 680110. This acct at 12/95 had a credit of $127,609,330.30. Show both credits and debits in this account by month. Show who the credit or debit was to by month.B) For Inc. provide copies of all billings to USWC, BRI, AT by RC code.C) For Inc. please provide a full written explanation of how plane charges are charged to the different affiliates.D) Please show for 1995 charges for flights that were charged from BRI to Inc. and then show how these charges were charged/allocated to RC to affiliates. Show $ amounts RC, description, to which affiliate the charge was made to and the method used to determine the charge.SIS ID NO 122951REQ NO.--121REQUESTS--Please supply the IPUC Audit Staff with the following information:A) For the 7,428,013 contingency write off at Inc. in 1995 please provide a description of what the contingency was for. Why it was set up. Any charges to the contingency. Show acct entries to set up the contingency. Include $ and date set up. Entries to write off contingency. Show $ and date.B) Please provide an analysis of the transfer of MIS from Inc at the end of 1995 as talked about with Margo on 9/12/96.SIS ID NO 122952REQ NO.--122REQUESTS--A. Copy of payroll and employee data by state showing employees equivalent allocated employees and the monitary amounts associated with the employees for 1994 and 1995.B. Copy of MR expenses divided by direct expenses, allocated as well as the affiliated interest included for 1994 and 1995.SIS ID NO 122953REQ NO.--123REQUESTS--Please supply the IPUC Audit Staff with the following information:A) Please provide copies of all costs posted to Inc's 0413000. Provide copies of all billings andB) Show projects that were undertaken in 1995 of a legislative nature in Inc. RC codes 041300 and 0415000, 0411000, 0640000, 0800000, 0811000, 0812000, 0813000, 0815000, 0820000, 0821000, 0830000,C) Please provide documentation for Inc. RC code 0413000.SIS ID NO 122954REQ NO.--124REQUESTS--Please supply the IPUC Audit Staff with the following information:A lease agreement for 1801 California space for any lessee other than U S WEST that was originally leased in 1991, and another lease for 1801 California that leased originally in 1995. Please have both leases show the lease rate.SIS ID NO 122955REQ NO.--125REQUESTS--Regarding the allocation from the Idaho South JD/FR Balances:A. How much was directly assigned from expense accounts to Title 62 expense.B. How much was directly assigned from expense accounts to Title 61 expense.C. How much was directly assigned from plant in service to Title 62 plant in service.D. How much was allocated from expense pools to Title 62 expense.E. How much was allocated from plant in service to Title 62 plant in service.The distinction to be made is between direct assignment and an allocation.SIS ID NO 122985REQ NO.--126REQUESTS--Please supply the IPUC Audit Staff with the following information:A) A copy of the most recent SEC Form 10-K of U S West Communications or a copy of the most recent SEC Form 10-K of the company which includes U S WEST Communications separately disclosed.B. The same SEC Form 10-K that reflects the activities for 1993 and 1992.SIS ID NO 122986REQ NO.--127REQUESTS--Please supply the IPUC Audit Staff with the following information:For the following accounts provide the originating entry documentation. At a minimum:a.) Source document/invoiceb.) Authorization for paymentc.) Journal entry for the posting. MonthAccount11/95 Accounts: 6124-361E (1900) 4/956512.199 2/956722.9 6/956611.9 11/956612.9 12/956613.9 3/956724.9* 12/957160.2 7/956728.99 4/956723.9SIS ID NO 122987REQ NO.--128REQUESTS--Please provide the Part 64 Expense by account for Southern Idaho as shown to auditors on 9/13/96.SIS ID NO 123049REQ NO.--129REQUESTS--Please supply the IPUC Audit Staff with the following information:A) For RC's on attached USWC-summary of Accounting Classifications marked with an *, please provide total costs for 1995 and amount to USWC and BRI and AT by RC code. Show acct and or project and/or RC applied to on USWC, BRI and AT books. If not identified and/or if different, then shown on attached. If charged as overhead to projects, show total amount in RC's.B) Please provide detail of cost incurred in USW Inc's RC 0413000. Show billings and detail of projects, jobs, activities in this acct. Show what type of lobbying efforts where performed.C) Provide list of all dues and memberships in Inc's RC 053100. Give name of organization, $ amounts, and copy of all organizations financial report. If financial reports not available provide explanation why organization should not be considered political. Provide phone #s for all organizations.SIS ID NO 123050REQ NO.--130REQUESTS--Please supply the IPUC Audit Staff with the following information:Please show total amount of ROI received by Inc. Show how it was derived and make an analysis of how it was allocated to BRI, AT and USWC.