20091002UWI to Staff 2, 3, 4, etc.pdf

McDevitt & Miller LLP
Lawyers
[phone]
[phone] (Fax)
420 W. Bannock Street
P.O. Box 2564-83701
Boise, Idaho 83702
Chas. F. McDevitt
Dean J. (Joe) Miler
October 2, 2009
Via Hand Delivery ~ ~-. ~
Sa ~--; ;:i'\":i \(fO ""
0"'\0e --;o~ ::;r:.. ~.--;",. f"tfJ't."\ ..(J 0Õ ---~.,~,
Jean Jewell, Secretar
Idaho Public Utities Commssion
472 W. Washigton St.
Boise, Idaho 83720
Re: Case No. UWI-W-09-01
General Rate Case Filng
Dear Ms. Jewell:
Enclosed for fig, please fid thee (3) copies of United Water Idaho's Thd Response to
Commssion Staff's First Production Request No.'s 2, 3, 4, 6, 9, to, 12, 13, 15, 17, 19 and 20.
Kidly retu a fie stamped copy to me.
Very Truy Yours,
&ilP
Dean J. Mier
DJM/hh
Encl.
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COpy
Dean J. Miler (ISB No. 1968)
McDEVITT & MILLER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise, Idaho 83702
Tel: [phone]
Fax: [phone]
joe(Wmcdevitt-miler.com
iOU90ei -2 PM \2: 02
IDAHO PUß:A'2~t"F'ì~.\
UT\UTiES COM¡vlivV¡\" i'
Attorneys for United Water Idaho Inc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF )
UNITED WATER IDAHO INC., FOR )
AUTHORITY TO INCREASE ITS RATES AN )
CHARGES FOR WATER SERVICE IN THE ~
STATE OF IDAHO )
)
CASE NO. UWI-W-09-01
UNITED WATER IDAHO INC'S
SECOND RESPONSE TO
COMMISSION STAFF'S FIRST
PRODUCTION REQUEST
United Water Idaho Inc, ("United Water") by and though its undersigned attorneys,
hereby submits its Thrd Response to the Commission Stas First Production Request No.'s 2,
3,4,6,9, 10, 12, 13, 15, 17, 19 and 20.
DATED this ~day of October, 2009.
KATER
IDAHO IN. C.
By: ~\1t
Dean J. Miler
McDevitt & Miler LLP
420 West Banock
Boise, Idaho 83702
P: 208.343.7500
F: 208.336.6912
Attorney for United Water
UNIED WATER IDAHO INC'S SECOND RESPONSE TO COMMISSION STAFF'S FIRT
PRODUCTION REQUESTS- i
CERTIFICATE OF SERVICE
I hereby certify that on the JJday of October, 2009, I caused to be served, via the
methodes) indicated below, tre ana correct copies of the foregoing document, upon:
Jean Jewell, Secreta
Idaho Public Utilties Commission
472 West Washington Street
P.O. Box 83720
Boise,ID 83720-0074
jjewell(ßuc.state.id. us
Hand Delivered
U.S. Mail
Fax
Fed. Express
Email
~..'-
..'-
..'-
..I.
UNITED WATER IDAHO INC'S SECOND RESPONSE TO COMMISSION STAFF'S FIRST
PRODUCTION REQUESTS- 2
UNTED WATER IDAHO INC.
CASE UWI- W-09-01
FIRT PRODUCTION REQUEST OF THE COMMISSI~ §ilr PH 12: 02
IDAHO PUBLlG
UTILITIES COMMISSION
REeEIV ~!
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO.2:
Please provide monthy tral balances in Microsoft Excel format for the period begining Janua
2007 to date. Please supplement the Company's response to this request on a monthy basis.
RESPONSE NO.2
Please refer to the attached CD containing the Trial Balances in Excel format.
UNITED WATER IDAHO INC.
CASE UW-W-09-01
. FIRST PRODUCTION REQUEST OF THE COMMSSION STAFF
Preparer/Sponsorig Witness: Greg Wyatt
REQUEST NO.3:
Please provide a list of all adjusting and closing entres for the December 31, 2007 and
December 31, 2008 general ledger that includes the followig: date of the entr, accounts
posted, amount of the entry, type of entr, business unit posted, and related explanation for each
entr.
RESPONSE NO.3
Please refer to the attched CD contang Excel files with the requested information.
UNTED WATER IDAHO INC.
CASE UWI-W-09-01
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 12:
Please provide a detailed schedule of any land or propert sales for the Company in 2007,2008
and 2009 to date, including the date of the sale, description of the sale, and the account and
amounts posted for the sale.
RESPONSE NO. 12:
Please refer to the attched CD containing an Excel file with the requested information.
UNTED WATER IDAHO INC. RECEI D
CASE UW-W-09-01
FIRST PRODUCTION REQUEST OF THE COMMSSION s'OOT -2 PM 12: 02
IDAHO PUBLIC
UTILITIES CO'.lMISSiON
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO.4:
Please provide a list of all polìcy, operations, accounting, and cost allocation manuals afecting
United Water Idaho (UWI), including a description of each manual and documented set of
procedures that includes the date the materials were last updated. Please make these manuals
and procedures available to Staff on-site at UWI.
RESPONSE NO.4
See the attched document that is responsive to ths request. The Company uses varous manuas
that describe company policy and document Company and/or deparmenta procedures. All of
these manuals and procedure documents are updated from time to time. Access to all listed
information will be available for review at the Company offces.
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UNITED WATER IDAHO INC.
CASE UWI-W-09-01 Z0090Cl-2 PM 12: 02
FIRST PRODUCTION REQUEST OF THE COMMISSION ~T1:Ff ,.
IDAHO r'1J i:n..i :,,; n'",'
UTlUTtES COMMI$"IC¡'¡
RECE ¡:r'i .,. # L ":
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO.6:
Please provide on-site access to any intemet/intranet or other electronic communication to
employees regarding Company operations, policies and procedures.
RESPONSE NO.6
On-site access to any internet/intranet or other electronic communication to employees regarding
Company operations, policies and procedures wil be made available as requested during the
Staff s on-site audit.
UNITED WATER IDAHO INC. RECE! D
CASE UW-W-09-01
FIRST PRODUCTION REQUEST OF THE COMMISS~~gF PM 12: 02
IDAHO PUBLlÇ
UTILITIES COMMISS
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO.9:
Please provide a schedule showing where each fuction of management and accounting is
located for the Company, including a description of each fuction along with the name, position,
location and Company identification of the person pedorming the fuction. If a fuction is
provided by another company, indicate the company providing the service, the contact name,
phone number and address, the maner in which the services are pedormed and priced and how
these tranactions are reflected in UWI's operations and accounting records.
RESPONSE NO.9
United Water Idaho employs mangement personnel, located in Boise, at 8248 West Victory
Road, tht pedorm management fuctions as indicated below. United Water Idao also receives
services from United Water Management and Services Company pursuat to the agreement on
file with the Idao Public Utilities Commission. The contact for questions regarding the
workings of this agreement is Mr. Walton Hil located at 200 Old Hook Road, Harngton Park,
New Jersey, 07640. Mr. Hils' phone number is [phone]. United Water Idao is biled
monthy for the M & S services provided. The charges are reflected on the books of United
Water Idaho in severa ways: engineering related charges are recorded as capital overhead and
allocated to all capita projects. Most services are expensed as management and service fees to
accounts 908-50, 908-51 & 908-52 on the Company's test year statement of income. In addition,
services provided by M&S employees involved in Case UWI-W-09-01 are deferred to the
balance sheet of United Water Idaho.
General Manager, Gregory Wyatt: Mr. Wyatt is responsible and accountable for the overall
pedormance of the Company. He manages and directs the short term and long term operations,
fiscal performance and regulatory pedormance of the Company.
Administrative Assistant / Training Coordinator, Jane Wood: Ms. Wood is the
administrative assistat to Mr. Wyatt and Training Coordinator for the Company. She handles
administrative support for Mr. Wyatt and members of the management team, coordinates safety
and general training with deparent managers, and handles the hiring process (from position
approval, advertisements and interviews to employment offers and background checks) for all
non-management positions.
Managing Engineer, Scott Rhead: Mr. Rhead is responsible for the plan, design, and
installation of water system additions and modifications. He provides engineenng technical
expertse and counsel to operating personnel to optimize customer service and system effciency,
which include strategic plang, capital budgeting, water quality and constrction management
for capita improvements. Mr. Rhead also has supervisory responsibilty for information
technology, computer networking and electronic data used for system mapping, hydraulic
modeling, as well as the SCADA system.
Manager of Finance & Rates, Jeremiah Healy: Mr. Healy is responsible for coordination and
preparation of the anual operating budget, re-forecasts, and adherence thereto. He is
responsible for the integrity of the financial statements and financial procedures and practices; he
has varous responsibilties related to Company regulators, specifically the Idaho Public Utilties
Commission and Idaho State Tax Commission.
Public Affairs Manager, Mark Snider: Mr. Snider is responsible for the company's internal
and external communcations, including newsletters, customer bil inserts and advertising. He is
also the company's pnmary contact for the news media, and is responsible for news releases and
website content. Relations with local, state and federal governent offcials are also within Mr.
Snider's responsibility. He oversees United Water Idaho's communty relations and parership
programs, and has supervisory responsibilty ofthe customer outreach/education and
conservation coordinator.
Accounting Manager, Jarmila Cary: Ms. Cary is responsible for preparation and the integrty
of the financial records, processing accounts payables, accounts receivable, payroll fuctions,
daily, monthly and year-end accounting fuctions and entnes to the general ledger, processing
advance/off site refuds, line (CEA) adjustments, analyzing financial reports, franchise & use ta
reporting, reconciling general ledger and ban accounts, preparg operating reports for the
Idaho Public Commission, State Tax Commission and other agencies.
Commercial Manager, Patricia Foss: Ms. Foss is responsible for meter reading, billng and
collections, field customer service and offce customer service. Ths encompasses all facets of
customer service including receptionist/switchboard, cashienng, call center operation, meter
reading, customer biling, new meter sets, customer service orders, credit and collections and
delinquent account administration. Ms. Foss also has safety, securty, fiscal and personnel
responsibilties.
Production Manager, Wills Carr: Mr. Car is responsible for the operation and maintenance
of all ground water and surface water production and treatment facilities. He is responsible for
producing water that meets all applicable federal, state and local regulatory stadards. He also
oversees the operation and maintenance of all storage reservoirs and booster facilities, in addition
to the operation, calibration and maintenance of the Company's SCADA system. Mr. Car also
has securty, safety, customer service, fiscal and personnel responsibilties.
Transmission and Distribution Manager, Dennis Fickes: Mr. Fickes is responsible for the
operation and maintenance of over 1,100 miles of maiine, 83,900 water services including
meter boxes and about 25,500 system valves. He oversees the meter change program, meter
testing program, hydrant maintenance program, valve exercise program, valve maintenance
program, the utility line locate fuction and anual system flushing program. He coordinates the
installation and inspection of new development projects, as well as replacement main projects.
He oversees the cross-connection control program and the vehicle and equipment fleet. Mr.
Fickes also has security, safety, customer service, fiscal and personnel related responsibilties.
UNITED WATER IDAHO INC. REeE!)
FIRST PRODUCTION i~~t~~~-~~~ COMMISSi6'~T~~ PM 12: 02
IDAHO PUBLiC:;
UTILITtES COfvH.-HSSION
PreparerlSponsoring Witness: Greg Wyatt
REQUEST NO. 10:
Please provide the contact name and number for on-site questions regarding access to files,
including but not limited to, budgets and their underlying documentation, budget and operational
varance reports, accounting invoices, Special Facilties Agreements, vendor contracts,
constrction fies, customer billngs, accounts receivable and other documentation pertinent to
the Company's rate case filing.
RESPONSE NO. 10:
At the Boise, ID local office the contacts are:
and/or
J arila Car
Greg Wyatt
208-362-7332
208-362-7327
At the Harington Park, NJ offce the contact is:
Kevin Doherty201-767-5723
UNITED WATER IDAHO INC. RECE! D
FIRST PRODUCTION ~~t~~I:-~~~ COMMISSION S'~B~T -2 PH l2: 03
iDAHO PUBLiC
UTILITIES COMMISSiON
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 13:
Please provide a detailed description of any land or property sales planed but not yet executed
for 2009 and 2010.
RESPONSE NO. 13:
There are no land or property sales planed but not yet executed for 2009 and 2010.
UNITED WATER IDAHO INC. RECE
CASE UWI-W-09-01
FIRST PRODUCTION REQUEST OF THE COMMISSION sTAi9 OCT -2 PH 12: 03
IDAHO PUBUC ...
UTILITIES COMMISSIOri
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 15:
Please provide a description of the method by which materials and supplies are recorded and/or
allocated to the accounting records in 2008 and 2009, including information of any changes
planed to this process.
RESPONSE NO. 15:
Materials and supplies are recorded and or allocated to the accounting records by several means
as follows:
Directly Charged: Materials/Supplies are coded directly to a single capita project or several
capital projects, or to an expense account or several expense accounts, directly off the
corresponding purchase order/invoice. Each deparment or area of the Company has supervisory
employees who have the responsibilty to properly code items. The accounting group has the
opportity to ensure the accuracy of the coding as they process invoices for payment. Review of
budget versus actu results also acts as a check on coding accurcy.
Non-Exempt Inventory (Account 15400): the Company maintas an inventory of pipe, valves,
tapping sleeves, fittings, and other similar materials that are charged directly to the inventory
account from purchase orders/invoices. As these inventory items are utilized for capita projects
or operations/maintenance expense projects, they are coded by authorized employees to the
proper capita project or expense account though the automated inventory system.
Exempt Inventory (AIC 15410): this inventory includes service line brass fittings, main repair
clamps, service setting re-locators, valve boxes & lids, concrete block and joint restrint
followers for valves and fittings, as well as "nuts and bolts" type items. It is ineffcient to
inventory these items and account for them individualy due to their smaller size and lower cost
per unit. When the purchase order/invoice is coded, an authorized employee uses historically
gained experience as a gude to code the items directly to capita or expense, or a combination of
both. A fiscal year-end count of all exempt inventories allows the Company to determine the
correct value ofthe inventory, as well as make upward or downward adjustments to capital
/expense accounts as necessar.
Chemicals (Account 15430): Chemicals are inventoried from purchase orders/invoices and then
expensed monthly to operations, maintenance or occasionally capita based on use. An anual
fiscal year-end inventory count is used to determne inventory value and to make any necessar
adjustments to expense accounts.
Purchase Cards: In an effort to reduce paperwork company-wide and increase effciency in the
accounting area, the Company issues purchase cards to many field employees for ease of
purchase of routine items. The cards have monetar as well as category limitations (i.e. daily
dollar limits, cert vendor type exclusions such as eating establishments, travel and
entertinment, etc). The Company receives monthy statements on each cardholder. The
employee's Supervisor is responsible for approving the statement against actu employee
receipts. Each card has default coding that can be overrdden by the supervisor.
Vehicle Allocation: The Company has an automated accounting process by which virly all
transporttion related expenses (lease cost, fuel, outside repairs & supplies, Company Mechanc
payroll and overhead, insurance, etc.) are allocated to proper expense accounts and capita
projects, M&J projects, etc. The Company mechanc uses a designated purchase card for
transportation related materials.
UNITED WATER IDAHO INC.
CASE UWI-W-09-01 2009 OCT -2 PH 12: 03
FIRST PRODUCTION REQUEST OF THE COMMISSION S!.Alll,
¡DArIO r"Ui::Li,,; .
UTILITIES COMMISSION
RECE ¡"\
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 17:
Please provide a list of all capitalized leases associated with or allocated to UWI for 2008 and
2009, including a detailed description of the lease, the amounts and accounts posted for each.
RESPONSE NO. 17:
There are no capitalized leases associated with or allocated to UWI for 2008 and 2009.
.~~
UNITED WATER IDAHO INC. 'J
CASE UWI-W-09-0120D90CT -2 PMJ2: 03
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF ·
IDAHO P
UTILITIES CO
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 19:
Please provide a schedule that lists all projects closed to Plant in Service since 2006 that have an
early incentive bonus, payor other similar provisions. Please include with your schedule the
following: project number, project description, project costs, date project closed to Plant in
Service, date plant considered in-service, early incentive amount paid, date early incentive
amount way paid, and justification for each early incentive amount paid.
RESPONSE NO. 19:
There are no projects closed to Plant in Service since 2006 that have an early incentive bonus,
payor other similar provision.
UNITED WATER IDAHO INC. RECE
CASE UWI-W-09-01 L009 OCT -2 PM 12: 03
FIRST PRODUCTION REQUEST OF THE COMMISSION STA'¥~, ¡,~,
I I) A.t O"U '"1 L.'"
UTILITIES COM~1\ŠSION
Preparer/Sponsoring Witness: Greg Wyatt
REQUEST NO. 20:
Please provide on-site access to (and photocopies when requested of) the Construction Work in
Progress reports for each project added to Plant in Service since the last rate case.
RESPONSE NO. 20:
On-site access to (and photocopies when requested of) the Constrction Work in Progress reports
for each project added to Plant in Service since the last rate case will be provided as requested
durng the Staffs on-site audit.