20110915UWI to Staff 10,13.pdf

McDevitt & Miller LLP
Lawyers
"'C"'lìt;-r'R i:.J t: i .¡ L "J
420 West Bannock Street
P.O. Box 2564-83~ SEP '5 PH 2: 56
Boise, Idaho 83702 i '" " u ,- . '
¡UP-,; 1--' i " .
UTILITIES CO:,\r~\ t~¡
Chas. F. McDevitt
Dean J. a oe) Miler
[phone]
[phone] (Fax)
September 15,2011
Via Hand Delivery
Weldon Stutzman
Deputies Attorney General
Idaho Public Utities Commssion
472 W. Washigton
Bo~e, Idaho 83720
Re: United Water Idaho Responses to Commssion Staff Audit Requests
Case No. UWI-W-11-02;
Dear Mr. Stutzman:
Transmitted herewith are thee (3) copies of United Water Idaho's Responses to Staff's First Audit
Request No's 10 and 13.
Please note that the Response to Audit Request No. 10 contains highly confidentil information and
is fied under seal. Pursuant to RP 233, I certify the material contaed therein is a trade secret
exempt from public inspecton.
Very Truy Yours,
l\cDrtt & Mi:p~JW
DJM/hh
cc: Greg Wyatt, United Water
UNITED WATER IDAHO INC. REeEI D
CASEUWI- W -11-02
FIRST AUDIT REQUEST OF THE COMMISSION STAFjOl i SEP '5 PM 3: 04
Preparer/Sponsoring Witness:Jeremiah J. Healy
REQUEST NO. 13:
Provide a copy of the policy and procedures for overhead loading, including accounts and
amounts used with a related explanation of their use in 2009, 2010 and 2011 to date. Please
provide a list of any changes proposed for 2011 and 2012.
RESPONSE NO. 13:
The enclosed PDF fie titled "#13 Capital Overheads.pdf' explains the five types of capital
overhead allocations the Company employs to capture and allocate the overheads indicated
below:
1. Local Overhead Capital Charges
2. Regulated Segment Overhead Capital Charges
3. Corporate Overhead Capital Charges
4. Fringe Benefit Overhead Capital Allocation
5. Vehicle Expense Overhead Capital Allocation
Also enclosed is an Excel fie titled "#13 Overhead Amounts Jan 2009 thr Aug 201 l.xlsx" that
indicates the monthly amount of each of the five overheads for the period Januay 2009 through
August 2011, as well as the j oumal entry format and accounts that are debited and credited in the
process of posting the overheads.
K:\Rate Case 2011\lst Audit Request. Staff 1.26