2005032516th Response of UWI to staff.pdf

ORIGiNAL
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Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: [phone]
Fax: [phone]
. oe mcdevitt-miller. com
20U5 MAR 24 P11 4: .ft.
(! l UEtiC
UTILITIES COr"'IHISStON
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
SIXTEENTH RESPONSE OF UWlD
TO STAFF'S PRODUCTION
REQUESTS
COMES NOW United Water Idaho Inc. ("United"
, "
the Company ) and responds to
Request Numbers 139 and 140 of Staffs Fourth Production Requests; Numbers 175, 176, 187
and I &4:1 of Staff s Sixth Production Requests; and Request 198 of Staff s Seventh Requests.
Dated this ~l\day of March, 2005.
McDEVITT & MILLER LLP
\\l
~iQQ---\
Dean J. Miller
Attorneys for United Water Idaho Inc.
CERTIFICATE OF SERVICE
I hereby certify that on the ~ay of March, 2005, I caused to be served, via the method(s) indicated below, true and
correct copies ofthe foregoing document, upon:
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Brad M. Purdy
Attorney for the Community Action Partnership
Association of Idaho
2019 North 17th Street
Boise, Idaho 83702
Fax: [phone]
bm urd hotmail.com
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William M. Eddie
Advocates for the West
O. Box 1612-83701
1320 West Franklin Street
Boise, Idaho 83702
Fax: [phone]
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Bill Sedivy
Idaho Rivers United
O. Box 633
Boise, Idaho 83701
Fax: [phone]
iru~idA.horivers.org
Sharon Ullman
9627 West Desert Avenue
Boise, Idaho 83709
Fax: [phone]
~haron u~caQJeone. net
Chuck Mickelson
Boise City Public Works
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]~ke lson~ci tyo fboise.org
Douglas K. Strickling
Boise City Attorney s Office
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]
~ing~cityotboise.org
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Scott L. Campbell
Moffatt Thomas
101 South Capitol Blvd., 10th Floor
O. Box 829-83701-0829
Boise, Idaho 83702
Fax: [phone]
S1c om
.~~ .
t:i/i ?~L
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SIXTEENTH RESPONSE OF UWID TO STAFF'S PRODUCTION REQUESTS-2
Hand Delivered
S. Mail
Fax
Fed. Express
Email
UNITED WATER IDAHO INC.
CASE UWI-O4-
FOURTH PRODUCTION REQUEST OF THE COMMISSIONST AFF
Preparer/RecordholderlSponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 139:
Please provide a detailed breakdown of the total compensation received and
allocation to various business units during the test year (August 1, 2003-July 31,
2004) for Greg Wyatt, Jeremiah Healy, Patricia Foss, Scott Rhead and any other
individuals with job responsibilities for business units other than United Water
Idaho, Inc. regulated operations. Please provide a copy of each individual's job
description.
RESPONSE NO. 139:
Please see the attached schedule. The schedule indicates for the bargaining unit
employees (Total UV1) their incentive pay and regular pay. It also indicates to
which business unit their time was charged(BU 060: United Water Idaho; BU
308 United Water Operations Idaho; BU 342 Leakguard). Following this, all
management direct reports to Greg Wyatt, including Mr. Wyatt, have their time
similarly broken out. Business unit 004 is United Water Arkansas. The line
entitled "Total UWP" is a breakdown of all non-bargaining employees and
includes the management group mentioned above. The bottom line summarizes
both pay groups for the test year. Inter-unit allocation of time was taken into
consideration in developing Mr. Healy s operating expense adjustment for payroll
to United Water Idaho operating and maintenance expense.
UNITED WATER IDAHO INC.
CASE UWI-04-
FOURTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/RecordholderlSponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 140:
Related to the above request, please provide an itemized list of the amount of
wages, incentive payments, with details of other compensation that were
allocated to affiliates other than United Water Idaho, Inc. for each individual'
compensation.
RESPONSE NO. 140:
The Company believes that the response to Production Request No. 139 is also
responsive to this Production Request.
UNITED WATER IDAHO INC.
CASE UWI-04-
SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/RecordholderlSponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 169:
Please list the annual outside laboratory water testing expense for each of the
years 1994 through 2004. Please respond in a format similar to page 1 of Mr.
Healy s workpapers for Company Adjustment No. 14.
RESPONSE NO. 169:
Please see the attached schedule that is prepared in the same format as
workpapers supporting Company Adjustment No. 14. The Company can provide
a fully itemized response from year 2000 through 2004. Outside lab cost were
relatively insignificant from 1997 through 2000, with two exceptions. First, the
Idaho Public Utilities Commission allowed the Company to amortize over three
years in Case UWI-97 -6 testing cost incurred to comply with the EPA
Information Collection Rule. Second, in Case UWI-00-, the Company
requested and the Commission authorized a six year amortization of synthetic
organic chemical testing costs. Prior to July 2000, the Company employed a
Certified Chemist who performed many of the required routine water quality tests
in house.
UNITED WATER IDAHO INC.
CASE UWI-04-
SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 175:
Please provide a detailed narrative justifying the near 500/0 increase requested
for corporate and local IT support. Please include in your response all
components of the increase and include all contracts or agreements.
RESPONSE NO. 175:
Mr. Healy s adjustment for information technology and support (Exhibit No.
Schedule 1, page 28 of 34) is composed of both a local and corporate
component. Local expense is increased from a test year level of $31 ,427 to the
expense included in the case, $47,800. Corporate expense is rising from a test
year level of $73 667 to $108,340. Combined, the test year level of expense is
$105,094 and the level presented in the rate case is $156,140. The increase in
expense is $51,046 or 48.570/0.
Local information technology maintenance and support is composed of the
following responsibilities and functions:
. SCADA support and maintenance
Oracle: this large, centralized , high performance relational data-
base software supports the Company s GIS data-base (mains,
valves, hydrants, leaks, etc) as well as the cross connection
control, customer complaint and water production data.
Local Area Network (LAN) and Wide Area Network 0N AN)
Hardware: this includes that ability to transmit and share data
between and within the SCADA system , the Victory Road
Operations Center, and the Marden and Columbia Water
Treatment plants.
Printer/Computer break/fix expense
. Non-Corporate Supported Software: AutoCad, Hydrological
modeling, GIS, etc
Corporate information technology maintenance and support is composed of the
following responsibilities and functions:
Operation of the Help Desk to provide personal computer user
su pport
Desktop Software support: MS Office suite of programs, anti-
virus software, Windows XP, etc
PeopleSoft support and maintenance
Oracle: PeopleSoft application
Wide Area Network hardware and software: Victory Road office
to Corporate office: e-mail , internet access, WINS billing
system ,etc.
Attached is a schedule comparing the test year expense to that requested in the
rate case. Drivers of the local increase are as follows:
The test year did not include router, printer break/fix or file server support
due to timing of invoice payment ($5,700)
The Company s new hydraulic modeling software annual maintenance &
support is a new expenditure ($7,700)
Drivers of the remaining portion of the increase are as follows: In 2003, United
Water began a migration of its primary financial system from PeopleSoft 7 to
PeopleSoft 8.4. This migration was necessary primarily due to Version 7 no
longer being supported by the vendor. In addition to maintaining continued
support, the new version provided increased functionality and greater efficiency
through improved business processes. The increase in the costs are explained
below.
Hosting fees:
These charges are for hosting the development and production systems
(PeopleSoft 8.4), the former production system required for detailed history
reporting (PeopleSoft 7.x), and hosting of the PeopleSoft 8.4 budget module.
2005 costs for PeopleSoft 8.4 are based on the number of modules being
processed in a production mode.
Oracle maintenance:
Oracle is the underlying database structure on which to run PeopleSoft.
Part of the increase is due to the number of PeopleSoft modules being run on the
Oracle database, which required additional capacity.
Hardware maintenance:
Critical hardware components, such as those on which the Finance system runs
require this support to ensure system availability is maximized, consistent with a
reasonable level of cost.
New, additional hardware was acquired to run PeopleSoft 8., in line with vendor
(PeopleSoft) recommendations and consistent with our host outsourcer
(Surebridge) recommendations. Therefore, the 2005 charges include the
maintenance costs associated with this new hardware.
Data communications:
Sprint was selected , from among the various communications providers with
whom United Waterworks, as the most cost effective solution for internet
connectivity, required for the PeopleSoft system.
PeopleSoft 8.4 is web based , requiring internet access for its users.
Application Support:
During 2005, United Water contracted with our hosting vendor to provide
application support. The Surebridge personnel are familiar with both United
Water s and their own environment.
UNITED WATER IDAHO INC.
CASE UWI-04-
SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 176:
Please provide a comparison of actual expenses to budgeted amounts for the
months of August through December 2004 for Accounts 921400 (IT Supplies and
Expenses) and 923140 (Outside Services-IT). If these accounts no longer exist
due to accounting software changes, please show comparative accounts.
RESPONSE NO. 176:
Please see the attached schedule indicating actual versus budgeted expense for
the period August 2004 through December 2004 for the accounts indicated.
UNITED WATER IDAHO INC.
CASE UWI-04-
SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 187:
Please provide a schedule of wage expense for 1999 through 2004. Show the
proposed test year amounts. At a minimum, the schedules should provide details
of wage amounts, incentive payments, pension benefits, health insurance
benefits, other benefits, payroll taxes, social security taxes and unemployment
taxes by class of employee.
RESPONSE NO. 187:
In discussions between IPUC Staff Member Donn English and Jeremiah Healy, it
was agreed to amend this Production Request. The agreed upon amendment
limited the information required to wage amounts and incentive payments by
class of employees. Class of employees was defined as bargaining unit and
non-bargaining unit. Each of these sub-groups is then further categorized by
department. Please see the attached schedules for years 1999, 2000, 2001
2002,2003 and 2004 , as well as the proposed test year amounts.
UNITED WATER IDAHO INC.
CASE UWI-04-
SEVENTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 198:
The Company is using the twelve-month period ending July 31 , 2004 as its test
year. The Company s case calculates the revenue requirement including
adjustments to rate base, revenues and expenses through May 31, 2005.
Excluding adjustments specifically associated with the Columbia Water
Treatment Plant (CWTP) group of projects, please revise the specific
costs/expenses/revenues identified below as was agreed in the meeting between
Company representatives and IPUC Staff members that took place on March 4
2005. Please also provide revised exhibits and workpapers that demonstrate the
financial effect of the revised adjustments. Please provide all sources and
calculations associated with this information in both paper and electronic format
(Excel) with all formulas intact. Specifically, please provide the following:
With respect to pro forma test year revenue, please use actual customer
counts as of December 31,2004 , fully annualized , rather than the
projected customer cou nt as of May 31 , 2005
With respect to capital additions, as stated above, please cut off all capital
spending as of December 31,2004 except for projects associated with the
CWTP. All projects included on Mr. Rhead's Exhibit 8, with the exception
of CWTP projects, are to be reflected in rate base at the booked original
cost as of December 31 , 2004.
With respect to other elements of rate base, such as advances for
construction, contributions in aid of construction, accumulated
depreciation, utility plant acquisition adjustments, accumulated deferred
income taxes, deferred charges and working capital , please make the
necessary adjustments that are consistent with December 31 , 2004 year
end.
With respect to operating expenses, please provide the following:
A. Update pro-forma payroll to operating and maintenance
expense (Healy Adjustment No.1) to reflect any changes that
have occurred since the filing of the case. This would include
wage rate and headcount changes.
B. Update health care cost (Healy Adjustment No.3) to reflect
the results of the Company s November 2004 open enrollment
results.
C. Update the overhead credit adjustment (Healy Adjustment
No.6) to incorporate any payroll or benefit expense changes
made as a result of this Production Request.
D. Update purchased water expense (Healy Adjustment No.
with the latest known and measurable information.
E. Update water treatment chemical expense (Healy Adjustment
No. 13) using the latest known and measurable pricing
information.
F. Update transportation expense (Healy Adjustment No. 17) to
eliminate the Mechanics wages from the calculation, since these
wages are included in the payroll to O&M expense calculation
already.
G. Healy Adjustments No s. 18 (postage), 19 (customer billing
expense) and 20 (lock box and ACH expense) should all be
adjusted to reflect the actual customer count as of December
, 2004.
H. Adjust uncollectible expense (Healy Adjustment No.22)
consistent with the change in pro-forma test year revenue.
I. Adjust pro-forma depreciation expense (Healy Adjustment
No. 39) consistent with the Capital Addition, CIAC and Advance
adjustments indicated above.
RESPONSE NO. 198:
The Company will hereby provide the requested information. However, the
provision of this information does not indicate in any way that the Company
agrees with Idaho Public Utilities Commission Staff's approach. The Company
will continue to update capital additions on a monthly basis, as well as document
committed spending. The Company also believes that the position it has taken
with respect to pro-forma customer growth to May 31 , 2005 and it's impact on
revenue is reasonable, as are all expense adjustments that match this customer
projection.
Please see the attached schedules that include the information in the manner
Staff requested that it be presented:
Please note: The Company is making a partial response on March 24 , 2005.
The Company addresses revenue with the customer count rolled back to
December 31 , 2004. The Company also is addressing certain operating
expenses identified above as F, G and H. In the case of perating expense
adjustments, each adjustment is presented as originally filed, followed by the
revised adjustment.
The Company intends to add to this response in the near future.
UNITED WATER IDAHO INC.
CASE NO. UWI-O4-
FOURTH PRODUCTION REQUEST
IPUC STAFF
TT A C H MEN T
RESPONSE TO
REQUEST NO. 139
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UNITED WATER IDAHO INC.
CASE NO. UWI-W-O4-04
SIXTH PRODUCTION REQUEST
IPUC STAFF
ATTACHMENT TO
RESPONSE TO
REQUEST NO. 169
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Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 17
Description
Adjust Transportation Expense
To adjust transportation expense including lease, fuel maintenance,
labor and overheads, insurance & lease disposal proceeds
at current projections and known & measurable changes
Details
Lease Cost
Fuel
Maintenance materials, outside service
Mechanic payroll and benefits
Insurance
Lease disposal proceeds
Pro Forma Annual Expense
10.Test Year O&M ratio 68.89%
11.Test Year Expense
12.Adjustment
299,719
130,200
62,000
72,879
56,400
(31,442)
589,756
406,265
362,613
43,652
Amount
$ 43,652
Exhibit No.
Healy
Schedule 1
Page 17 of 34
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request 198
Line No.Description
Adjust Transportation Expense
To adjust transportation expense including lease, fuel,maintenance.
labor and overheads, insurance & lease disposal proceeds
at current projections and known & measurable changes
Details
Lease Cost 299,719
Fuel 130,200
Maintenance materials, outside service 62,000
Mechanic payroll and benefits
Insurance 56,400
Lease disposal proceeds (31,442)
Pro Forma Annual Expense 516,877
10.Test Year O&M ratio 68.89%356,061
11.Test Year Expense 323,862
12.Adjustment 199
Amount
$ 32,199
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 18
Description
Adjust Customer Postage Expense
To adjust customer postage expense to May 31,2005
customer level and current postal rates
Details
Annual bills based on May 31,2005 customer count 461,442
Average test year postage cost per bill 3059
Pro Forma bill postage expense 141,136
Local postage machine for locally mailed customer 205
notices, correspondence, etc
Pro Forma Annual Expense 178,341
Test Year Expense 170,280
Adjustment 061
Amount
061
Exhibit No.
Healy
Schedule 1
Page 18 of 34
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request 198
Line No.Description
Adjust Customer Postage Expense
To adjust customer postage expense to December 31,2004
customer level and current postal rates
Details
Annual bills based on December 31,2004 customer count 458,328
Average test year postage cost per bill 3059
Pro Forma bill postage expense 140,184
Local postage machine for locally mailed customer 205
notices, correspondence, etc
Pro Forma Annual Expense 177,389
Test Year Expense 170,280
Adjustment 109
Amount
109
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 19
Description
Adjust Customer Information System (billing) Expense
To adjust customer billing expense to May 31,2005
customer level
Details
Annual bills produced
Cost per bill
Pro Forma customer billing expense
475,995
7200
342,716
88,635
6000
53,181
000
398,897
384,481
14,416
Annual past due notices produced
Cost per notice
Pro Forma past due notice expense
Misc programming charges based on test year level
10.Pro Forma Annual Expense
11.Test Year Expense
12.Adjustment
Amount
$ 14,416
Exhibit No.
Healy
Schedule 1
Page 19 of 34
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request 198
Line No.Description
Adjust Customer Information System (billing) Expense
To adjust customer billing expense to December 31 2004
customer level
Details
Annual bills produced - Dec. 2004 actual + final & corrected bills 472 784
Cost per bill 7200
Pro Forma customer billing expense 340,404
Annual past due notices produced 88,635
Cost per notice 6000
Pro Forma past due notice expense 53,181
Misc programming charges based on test year level 000
10.Pro Forma Annual Expense 396,585
11.Test Year Expense 384,481
12.Adjustment 12,104
Amount
$ 12,104
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 20
Line No.Description
Adjust Customer Outside Collection Expense
To adjust expense of collecting and processing customer payments:
paid at local office, through lockbox and ACH
Details
Annual bills produced 475,995
Lockbox transactions at test year level of 72.73%72.73%
Lockbox transactions 346,191
Price per unit based on test year 2344
Pro Forma lockbox expense 81,147
ACH transactions 18,658
Price per unit based on test year 3472
10.Pro Forma ACH expense 6,478
11.US Bank local processing charges 20,364
12.Federal Express Charges 1,476
13.Normalizing adjustment for lower lockbox price per unit (30,000)
14.Pro Forma Annual Expense 79,465
15.Test Year Expense 99,590
16.Adjustment (20,125)
Amount
$ (20,125)
Exhibit No.
Healy
Schedule 1
Page 20 of 34
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request 198
Line No.Description Amount
Adjust Customer Outside Collection Expense
To adjust expense of collecting and processing customer payments:
paid at local office, through lockbox and ACH
$ (20,672)
Details
Annual bills produced - Dec. 2004 actual + final & corrected bills 472,784
Lockbox transactions at test year level of 72.73%72.73%
Lockbox transactions 343,856
Price per unit based on test year 2344
Pro Forma lockbox expense 80,600
ACH transactions 18,658
Price per unit based on test year 3472
10.Pro Forma ACH expense 6,478
11.US Bank local processing charges 20,364
12.Federal Express Charges 1,476
13.Normalizing adjustment for lower lockbox price per unit (30,000)
14.Pro Forma Annual Expense 78,918
15.Test Year Expense 99,590
16.Adjustment (20,672)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 22
Description
Adjust Uncollectible Accounts Expense
To normalize uncollectible accounts expense based on a
four year average
Details
Year Uncollectibles Revenue
Jul-162,706 31,000,222
Jul-124,359 29,884 881
Jul-105,384 30,406,924
Jul-106,277 28,694,018
Sub Total 498,726 $ 119,986,045 41565%
Pro Forma Revenue at Existing Rates
Pro Forma Annual Expense
Test Year Expense
Adjustment
31,527,396
131,045
162,706
(31,661)
Amount
$ (31,661)
Exhibit No.
Healy
Schedule 1
Page 22 of 34
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request 198
Description
Adjust Uncollectible Accounts Expense
To normalize uncollectible accounts expense based on a
four year average
Details
Year Uncollectibles Revenue
Jul-
Jul-
Jul-
Jul-
162,706
124,359
105,384
106,277
31,000,222
29,884,881
30,406,924
28,694,018
Sub Total 498,726 $119,986,045 0.41565%
Pro Forma Revenue at Existing Rates 31,396,010
Pro Forma Annual Expense 130,499
Test Year Expense 162,706
Adjustment (32,207)
Amount
$ (32,207)