20161216Romano Direct with Exhibits 101-102.pdf

BEFORE THE
~~; G n:c I 6 PH I: 3 3
IDAHO PUBLIC UTILITIES COMMlS.SIONJ _i'L1 -:1_ 1s
• I 1 -.• ~ l11:~i:':,s10;'11J
IN THE MATTER OF INTERMOUNTAIN
GAS COMPANY'S APPLICATION TO
CHANGE ITS RATES AND CHARGES
FOR NATURAL GAS SERVICE.
)
) CASE NO. INT-G-16-02
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___________ )
DIRECT TESTIMONY OF BARBARA ROMANO
IDAHO PUBLIC UTILITIES COMMISSION
DECEMBER 16, 2016
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Q. Please state your name and address for the
record.
A. My name is Barbara Romano. My business address
is 472 W. Washington Street, Boise, Idaho 83702.
Q.
A.
By whom are you employed and in what capacity?
I am employed by the Idaho Public Utilities
Commission (Commission) as an auditor in the accounting
section.
Q. What is your educational and professional
background?
A. I graduated from Saint Mary's College of
California with a BS degree in Accounting and an MBA in
Business. I have 30+ y ears of financial and operational
accounting experience. I have worked for both profit and
not-for-profit organizations including seven years as an
Accounting Manager with the Deaf and Disabled
Telecommunications Program in California (under the
supervision of the California Public Utilities
Commission) performing financial and inventory audits of
over 500 telephone companies. In my current assignment,
I am responsible for auditing utility cases filed with
the Idaho Public Utilities Commission .
I have served as a board member on the
President's Advisory Board for Idaho State University and
as a board member and treasurer for the Women in
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Transition Project. I have taught both undergraduate and
graduate courses in Accounting and Economics for the
University of Phoenix, Boise Campus.
Q.
A.
What is the purpose of your testimony?
The purpose of my testimony in this proceeding
is to present Staff's position on:
1. Sales and General Advertising Expenses;
2. Management Expenses;
3. Miscellaneous and Other Expenses;
4. Injury and Damage Expenses;
5. Encoder Receiver Transmitters (ERTs) and
Meters related to Plant-In-Service, Accumulated
Depreciation, and Depreciation Expense; and
6. Gross Revenue Conversion Factor.
Q. Are you sponsoring any exhibits with your
testimony?
A. Yes, I am sponsoring Exhibit Nos. 101 and 102.
SALES AND GENERAL ADVERTISING EXPENSES
Q. Please explain Staff's position on Sales and
General Advertising Expenses.
A. Staff reviewed the Company's proposed Sales and
General Advertising Expenses to ensure that they only
included expenses that directly benefit the Company's
customers and are used and useful in providing safe and
reliable utility service. After reviewing the Company's
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Sales and General Advertising Expense accounts; sampling
Invoices and supporting documentation, I believe many of
the Company's claimed expenses satisfy these tests and
should be included for recovery through rates. For
example, Staff allowed many costs associated with
advertisements and/or products associated with Parade of
Homes reminding ratepayers that installing gas appliances
in place of electrical appliances could result in
savings. Also, Staff allowed costs associated with co-op
advertising agreements with local businesses. These ads
again remind the ratepayer of the low cost of using
natural gas instead of electricity to heat their homes.
On the other hand, Staff determined that some of the
Company's proposed expenses are not safety related and do
not directly benefit the Company's customers. Staff
recommends that these expenses be disallowed, and that
the Company's proposed revenue requirement be adjusted
downward to reflect their removal.
Q. Would you please describe Staff's recommended
adjustments to Sales and General Advertising Expenses?
A. Yes. Staff recommends removing $190,980 in
Sales Advertising and Admin/General Advertising Expenses
as shown in Exhibit No. 101 for 2016 test year expenses.
This amount includes:
1. $17,681 in Sales Advertising Expenses
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(Account 913.0), consisting of $13,430 in expenses
representing 18.9% of total actual costs January through
September 2016, and $4,251 in expenses representing 18.9%
of forecasted costs for October through December 2016;
2. $173,299 in General Advertising Expense
(Account 930.1) and Miscellaneous General Expense
(Account 930.2), consisting of $129,738 in expenses
representing 45.7% of total actual costs January through
September 2016, and $43,561 in expenses representing
45.7% of forecasted costs for October through December
2016.
To calculate the amount of the expenses to be
removed, Staff first audited the Company's actual
expenses through September 2016. Staff then determined
what percentage of those actual expenses should be
removed because they were not used and useful and did not
directly benefit customers. Lastly, Staff applied the
percentage of actual expenses removed to the forecasted
expenses for the last quarter of the 2016 test year to
complete the amount of the total recommended adjustment:
$190,980.
Q. Has the Company already removed similar
expenses from its case?
A. Yes, the Company removed $256,321 in expenses
for charitable donations, civic, political and related
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activities as part of their Miscellaneous Expense
Adjustment (Exhibit 15, page 22). When Staff audited the
Company's books, Staff discovered that the Company had
claimed additional amounts that should have been removed
as shown on Exhibit No. 101 to my testimony.
Q.
A.
Would you please describe Exhibit No. 101?
Yes. Exhibit No. 101 illustrates Staff's
adjustments to proposed Sales and General Advertising
Expenses for the 2016 test year totaling $190,980.
Schedule 1 of Exhibit No. 101: this exhibit shows the
calculation of the percentage of actual adjustments to
the total amount of expenses, and applies that percentage
to the Company's forecasted amounts for October through
December 2016. Schedule 2 summarizes the expenses that
make up Staff's adjustments based on Staff's audit of the
Company's actual expenses through September 2016.
Schedule 3 further details and supports the amounts
listed on Schedule 2.
Q. Please explain your rationale for this
adjustment.
A. While Staff acknowledges and supports the
Company's participation in community organizations and
events in Idaho and accepts that these activities create
goodwill for the Company, these expenses are
inappropriately included in the Company's revenue
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requirement. Expenses that enhance the Company's image
in the community or do not directly benefit the
ratepayers or enhance the delivery of services, such as
donations to charities or sponsorships at charitable
events and golf tournaments should be excluded from
rates. Ratepayers should not be forced to support
organizations whose ideology they may not agree with by
including these expenditures in customers' rates.
Q. Is Staff's position consistent with Staff's
positions and Commission decisions in other cases?
A. Yes. Since Case No. WWP-E-98-11 and the
Commission's resulting Order No. 28097, Staff has argued
and the Commission agreed that a percentage of Account
930 should be removed from test year expenses to reflect
the disallowance of expenses for lobbying, enhancing the
Company's image in the community, and maximizing
shareholder value. These types of expenses are
consistently treated as standard regulatory adjustments
and are removed from revenue requirement in all rate
cases.
Q. Please explain Exhibit No. 101, Schedule 2,
line 1.
A. Exhibit No. 101, Schedule 2, line 1 is an
adjustment that eliminates $32,765 from the 2016 test
year actual expenses for monies spent on golf-related
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activities and sponsorships. Participation in these
activities does not benefit the ratepayer or enhance
ratepayer or employee safety, and customers should not be
required to pay for these golf-related costs in their gas
rates. Golf-related expenses have been routinely removed
from revenue requirement calculations for Idaho's other
utilities.
Q. Please explain lines 2 and 3 on Exhibit No.
101, Schedule 2.
A. Exhibit No. 101, Schedule 2, line 2 is an
adjustment that removes $53,566 from the 2016 test year
actual expenses the Company paid in donations or
contributions to charities supporting local events.
Exhibit No. 101, Schedule 2, line 3 is an adjustment that
removes $15,000 donated to the American Heart
Association's annual Heart Walk. While Staff commends
the Company for contributing to these fine organizations,
it is inappropriate for the Company to charge those
expenses to customers through rates. Customers who wish
to support these or other charitable organizations may
voluntarily do so on their own. But they should not be
forced to pay for these costs in gas rates.
Q. Please explain line 4 on Exhibit No. 101,
Schedule 2.
A. Exhibit No . 101, Schedule 2, line 4 is the
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adjustment to remove $18,150 from test year expenses the
Company paid to the Chambers of Commerce of several Idaho
cities. Chambers of Commerce advocate for businesses on
issues that impact the businesses' ability to
successfully compete in the market. But here, where the
Company is a monopolistic utility, the Chambers' actions
should not impact the Company's success. As with
donations and contributions, Staff recommends removing
these expenses because they do not benefit ratepayers.
Chamber of Commerce expenses have been routinely removed
from revenue requirement calculations for Idaho's other
utilities.
Q. Please explain line 5 on Exhibit No. 101,
Schedule 2.
A. Exhibit No. 101, Schedule 2, line 5 is an
adjustment that removes, from test year actual expenses,
$17,473 in gas grills that the Company donated to
charities throughout Idaho for auction or raffle to raise
funds for that charity. Again, while Staff commends the
Company for contributing to these organizations, Staff
believes it is inappropriate for the Company to charge
those expenses to customers through gas rates.
Q. Please explain the adjustments found at lines 6
and 7 on Exhibit No. 101, Schedule 2.
A. Exhibit No. 101, Schedule 2, line 6 removes,
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from test year actual expenses, $3,414 in expenses the
Company incurred through donations to Idaho Boys and
Girls Clubs and Girl Scout organizations. Exhibit No.
101, Schedule 2, line 7 removes, from test year actual
expenses, $2,800 in expenses for supplies that the
Company donated to Boise's Paint the Town event. Any
customer desiring to contribute to these or other
organizations may voluntarily do so on their own.
Customers should not be required to pay for these costs
in gas rates.
Q. Please explain the adjustment at line 8 on
Exhibit No. 101, Schedule 2.
A. Exhibit No. 101, Schedule 2, line 8 is Staff's
recommended, $143,168 total adjustment to Advertising
expense Accounts 913, 930.1 and 930.2 for actual expenses
incurred from January through September 2016. Staff's
recommended adjustment of $190,980 in Sales Advertising
and Admin/General Advertising Expenses as shown in
Exhibit No. 101 for 2016 test year expenses, consists of
the $143,168 shown on Exhibit 101, Schedule 2, line 8,
plus an additional adjustment of $47,812 applied to the
Company's forecasted amounts for the last three months of
2016, as shown on Schedule 1 of Exhibit No. 101.
MANAGEMENT EXPENSES
Q. Please explain Staff's review and concern
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related to the Company's proposed Management Expenses.
A. During Staff's audit, I asked to review the
Company's expense reports of all management personnel . I
reviewed the expense reports of sixteen Company managers,
and fully scrutinized the reported expenses for the
periods June through December 2015 and January through
June 2016. As a result of my review, Staff determined
that certain managers had reported extraordinary or
unnecessary expenses that should not be recovered from
customers through rates. Staff also audited the
managerial expense accounts to identify any other obvious
expenses, not included in the management expense reports,
with which Staff might disagree.
The review consisted of two steps. First, I
determined if any of the expenses were unreasonable and
should be removed from the test year. Second, I
determined if any of these expenses were associated with
non-regulated operations or affiliate operations.
Q.
A.
What did you determine from your review?
I determined that the managerial expense
accounts contained expenses for employee Christmas party
meals and entertainment, and donations to charitable
organizations. Staff recommends removing $19,012 of the
2016 test year expenses consistent with Commission
precedent set forth in Order No. 29838. This amount
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consists of $11,212 in actual expenses incurred January
through September 2016, and $7,800 in expenses that are
expected to be incurred from October through December of
2016 based on expenses that were actually incurred during
the same months in 2015. Exhibit No. 102 details this
adjustment. These expenses are not an ordinary or
necessary cost of providing utility service to customers,
and are excessive and unreasonable to charge to
customers. Staff did note that the Company's proposed
revenue requirement does not include some of these
unnecessary 2016 test year actual expenses, such as
expenses relating to the Arid Club. Staff confirmed that
its recommended adjustments are in addition to those made
by the Company, and not included in the Company's
original adjustment. Exhibit No. 102 summarizes the
remaining expenses Staff believes to be inappropriately
charged to customers. Staff recommends these expenses be
removed from the Company revenue requirement.
MISCELLANEOUS AND OTHER EXPENSES
Q. Please explain Staff's position on
Miscellaneous and Other Expenses.
A. The Company voluntarily removed $256,321 from
revenue requirement for expenses related to Arid Club
Dues, Donations, and Civic, Political and Related
Activities. The Company's adjustment can be seen on
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Company Exhibit No. 15, page 22. Staff reviewed both
Miscellaneous and Other Expense accounts, sampling
Invoices, and supporting documentation, and confirmed the
Company adjusted:
1. $108,926 in actual reported expenses for
January through June 2016 This amount consists of $2,723
in Arid Club expenses(Account 426.5), $36,859 in Civic
and Political Activities expenses(Account 426.4), $68,926
in Donations (Account 426.1), and $418 in other
expenses(Account 426.5); and
2. $147,395 in forecasted expenses for July
through December 2016. This amount consists of $1,410 in
Arid Club expenses (Account 426.5), $112,591 in Donations
(Account 426.1), and $33,394 in expenses for Civic and
Political Activities (Account 426.4).
Staff 2016 test year costs combine with Company
adjustments for a net zero in Other Expense costs. Staff
accepts the Company's adjustment to remove theses costs.
INJURY AND DAMAGE EXPENSES
Q. Did you review the amounts spent for Injuries
and Damages included in the case?
A. Yes. I reviewed the Company's Response to
Staff Production Request No. 71, which included all
Injuries and Damage claims from 2010 through August 2016.
Claims prior to 2016 were reviewed only to determine
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historical levels for comparison to 2016 amounts. They
would not impact rates because they were incurred prior
to the test year. Claims incurred during 2016 were
reviewed more carefully. Most Injuries and Damage claims
originate because of negligence of Company personnel and
are accidental in nature, therefore an argument could
easily be made that all expenses for Injuries and Damages
should be excluded from rates. However, when reviewing
Injuries and Damages, Staff focuses on the largest claims
that are the most egregious and non-recurring in nature.
This approach leaves a baseline level of Injuries and
Damages in rates to account for the small, routine
accidents that unavoidably occur when you have a large
number of employees working in the field.
Q. Do you propose an adjustment to Injuries and
Damages?
A. Yes. I propose an adjustment of $107,239 for
one specific claim. After gross up for taxes and revenue
sensitive costs, this adjustment reduces the Company's
revenue requirement by $179,148 as shown on Exhibit No.
JDl, Column 9.
Q. Please explain your adjustment to remove this
claim.
A. An Intermountain Gas customer had separate
service meters to a house and a shop on their property,
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and requested service be discontinued to only the shop.
The Company employee responding to the request mistakenly
turned off the incorrect meter, shutting off service to
the house instead. The customer's pipes then froze
causing extensive water damage. Before responding to the
service call, Intermountain Gas Company employees should
know that the customer had two meters, the exact location
of the meters, and the service that was to be
discontinued. It would be inappropriate to include this
costly settlement in rates because the mistake was
avoidable. Additionally, after this settlement, the
Company reviewed its procedures and updated its practices
to avoid having another incident like this occur in the
future. Staff expects that a mistake like this one,
causing extensive damage to customer property, would be a
non-recurring event and therefore appropriately removed
from the test year.
ENCODER RECEIVER TRANSMITTER UNITS (ERTS) AND METERS
Q. Please explain Staff's position on ERT Units
and Meters related to Plant-In-Service Investment,
Accumulated Depreciation and Depreciation Expense.
A. Staff independently reviewed the ERT Units and
Meters because they were being replaced earlier than
expected, and depreciation rates were increased as a
result of this change.
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It was necessary to review the
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process, and to verify proper accounting treatment and
the prudence of costs included in rates. Staff
interviewed the Company's Purchasing, Accounting, and
Meter Shop personnel, and learned that all ERT units put
into service are part of the Company's ERT replacement
program or for new service.
Q. What does the Company's ERT replacement program
entail?
A. The Company started its ERT replacement program
in 2014, and the program is scheduled to be completed in
2017. By way of background, the original ERT units
(Model 40G) were put into service with an estimated life
of 20 years. Under the ERT replacement program, the
Company returns the original ERT units to its Meter Shop
as they are replaced with new ERT units (Model lOOG).
The Company then retires the original ERT unit cost from
Plant-In-Service and Accumulated Depreciation accounts.
The original units are shipped to a recycle company for
disposal of the hazardous lithium battery. There is no
salvage value associated with the original ERT unit, and
the cost of removal is included in the ERT Installation
account.
New model meters are installed for new
services, or to replace a failed meter at an existing
service. Meters that fail in the field are returned to
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the Meter Shop to be refurbished. If refurbished, the
meter is put back into inventory to be installed as
needed. If the meter cannot be refurbished, it is
retired from Plant-In-Service and Accumulated
Depreciation accounts.
Q. Did Staff review the Plant-In-Service ERT Units
and Meter accounts?
A. Yes. Staff reviewed and tested Plant -In-
Service ERT Units and Meter accounts and found them to be
accurate as presented. Staff reconciled the respective
Accumulated Depreciation accounts to the Depreciation
accounts and didn't find exceptions. Staff confirmed
that the Company is using the Commission-approved
depreciation rates of 14.22% (ERT Units); 11.88% (ERT
Installation); and 1.89% (Meters); 2.31% (Meter
Installation). Staff reviewed the Company's ERT
Replacement Program contract with Itron and confirmed
that costs incurred to date follow the contract pricing
schedule. Staff believes the Company fairly presented
its actual and forecasted costs for Plant-In-Service ERT
Units, ERT Installation, and Meters and Meter
Installation.
GROSS REVENUE CONVERSION FACTOR
Q. Please explain Staff's review and
recommendation on the Gross Revenue Conversion Factor .
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A. In order to set a revenue requirement, a
utility must "gross up" its net operating income to
account for tax liabilities and other fees and taxes that
will change as a result of a change in revenue. In this
case, the Company has proposed a Gross Revenue Conversion
Factor of 1.67055. Based on review of documentation
provided by the Company for the Test Year Ending December
31, 2016, Staff agrees with the Company's proposed Gross
Revenue Conversion Factor. Staff confirmed that the
Company used the most recently approved assessment rate
for the Commission Fees, and that the Uncollectible
Expense percentage represents a reasonable approximation
based on historical averages. After verifying these
revenue sensitive inputs, Staff accepts the Company's
proposed revenue conversion factor.
Q. Does this conclude your direct testimony in
this proceeding?
A. Yes, it does.
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INT-G-16-02
Sales and General Advertising Expense
2016 Test Year Adjustments
Schedule 1
Sales -Advertising Expense -Account 29130 Recap
Actual Forecasted Total $ 70,958
Description Jan-Sep 2016 Oct-Dec 2016 $ (13,430)
Advertising Expense 70,958 22,460 93,418 -18.9%
Charitable donations and civic, political and
related activities (13,430) (4,251) (17,681) $ 22,460
Adjusted total 57,528 22,460 79,988 $ (4,251)
-18.9%
Admin and General -General Advertising Expense -Account 29301 and 29302 Recap
Actual Forecasted Total $ 283,697
Description Jan-Sep 2016 Oct-Dec 2016 $ (129,738)
Advertising Expense 283,697 95,254 378,951 -45.7%
Charitable donations and civic, political and
related activities. {129,738) {43,561) (173,299) $ 95,254
Adjusted total 153,959 51,693 205,652 $ (43,561)
(a) Purpose of adjustment is to remove non-utility expenses -45.7%
$ {143,168)
$ (47,812)
$ (190,980)
Total Sales Advertising Expense
(Actuals Jan-Sep 2016)
Adjustment (a)
Percentage Adjustments/ Actua Is
Total Sales Advertising Expense
(Forecasted Oct-Dec 2016)
Adjustment (a)
Percentage Adj Forecast
Total A&G General Advertising
Expense (Actuals Jan-Sep 2016)
Adjustment (a)
Percentage Adjustments/Actuals
Total A&G General Advertising
Expense (Forecasted Oct-Dec 2016)
Adjustment (a)
Percentage Adj Forecast
Adjustments to Actuals (Sched. 1)
Adjustments to Forecast
Total Adjustments
Exhibit No. IO 1
Schedule I
Case No. INT-G-16-02
B. Romano, Staff
12/16/16
INT-G-16-02
Sales and General Advertising Expenses Adjustments
Test Year 2016 -January -September 2016 Actual Expenses
Schedule 2
Line No. Acct. No. Description
1 930.1/913 Golf Sponsorships
2 913/930.1/930.2 Donations/Contributions
3 930.1 Heart Walk -Go Red American Heart Assn Donation
4 930.1/913 Local Chambers of Commerce
5 930.1 Goodwill BBQ Grill Donations
6 930.1 Boys and Girls Clubs
7 930.1 Paint the Town Civic Event
8 Total Adjustment
Amount
$ 32,765
$ 53,566
$ 15,000
$ 18,150
$ 17,473
$ 3,414
$ 2,800
$ 143,168
Exhibit No. 101
Schedule 2
Case No. INT-G-16-02
B. Romano, Staff
12/16/16
Line Exhibit
No. Line No.
1 1
2 1
3 1
4 1
5 1
6 1
7 1
8 1
9 1
10 2
11 2
12 2
13 2
14 2
15 2
16 2
17 2
18 2
19 2
20 2
21 2
22 2
23 2
24 2
25 2
26 2
INT-G-16-02
Sales and General Advertising Expense -Adjustment Detail
Test Year 2016 -January -September Actual Expenses
Schedule 3
Acct. No. Description 1 Description 2
930.1 Idaho Governor's Cup 2016 golf sponsor
College of bus/econ golf
930.1 Boise State University Foundation tourney
Boise Metro Chamber of
930.1 Commerce Cust 1604 2016 Golf Classic
BOYS & GIRLS CLUB OF ADA 2016 SPUD CHALLENGE GOLF
930.1 COUNT TOURN
930.1 C CHAPIN 8-16 ISPE golf scramble
POCATELLO CHUBBUCK CHAMBER
930.1 OF annual golf tourney
930.1 Blackfoot chamber of Comme rce Golf tournament sponsorship
GREATER POCATELLO ASSN OF 2016 GPAR GOLF
930.1 REAL TOURNAMENT
EASTERN IDAHO HOME BUILDERS
913.0 ASSN Inactive hole sponsorship
930.1 FUNDSY, INC. FUNDSY Gala Sponsor
930.1 A CHEF'S AFFAIRE SPONSORSHIP
913.0 IDAHO PUBLIC TELEVISION General operating support
930.1 Boise State University Foundation DIRECTOR SPONSOR
PROSPERTERE-NEW WORLD
913.0 MEDIA LL
930.1 B MARCONI 2-16 table sponsorship
2016 WINNER'S CHOICE
930.1 BISHOP KELLY FOUNDATION DINNER
SNAKE RIVER SPONSORSHIP
930.1 BUY IDAHO INC PKG
930.1 B DEFENBACH 4-16 Good will meal for non-profit
930.1 VANDAL SCHOLARSHIP FUND VSF Gala Table Sponsor
930.1 BANNOCK DEVELOPMENT CORP SYMPOSIUM
930.1 COLLEGE OF WESTERN IDAHO table sponsor
WEST ADA EDUCATION
913.0 FOUNDATION Gala
913.0 SHOSHONE BANNOCK TRIBES Festival Sponsorship
930.1 BRUSH UP NAMPA community event sponsorship
WASSMUTH CENTER FOR HUMAN
930.1 RIGH Change your world table
930.1 NEIGHBORWORKS BOISE 11/12/16 RAKE UP SPONSOR
$
Amount
16,000.00
5,500.00
5,000.00
5,000.00
410.00
400.00
280.00
100.00
75.00
5,000.00
5,000.00
4,000.00
3,000.00
2,000.00
1,891.00
1,750.00
1,750.00
1,501.64
1,500.00
1,500.00
1,200.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
Exhibit No. 101
Schedule 3
Case No. INT-G-1 6-02
B. Romano, Staff
12/16/16 Page 1 of 5
Line Exhibit
No. Line No.
27 2
28 2
29 2
30 2
31 2
32 2
33 2
34 2
35 2
36 2
37 2
38 2
39 2
40 2
41 2
42 2
43 2
44 2
45 2
46 2
47 2
48 2
49 2
50 2
51 2
52 2
53 2
INT-G-16-02
Sales and General Advertising Expense -Adjustment Detail
Test Year 2016 -January -September Actual Expenses
Schedule 3
Acct. No. Description 1 Description 2
930.1 R MORGAN 8-16 Team Registration
930.1 B DEFENBACH 4-16 Good Will Lunch IPT
930.1 RULE STUDIOS TEE
930.1 B MARCONI 4-16 Community Goodwill
930.1 B DEFENBACH 4-16 Goodwill meals for non profit
EASTERN IDAHO TECHNICAL
913.0 COLLEG 2016 Great Race for Ed
930.1 L MURRAY 9-16 Non-Profit Event
ADA COUNTY ASSOCIATION OF Annual Realtor Award
913.0 REAL Sponsor
913 .0 ST ALPHONSUS FOUNDATION T-shirt sponsor
SCHOOL DISTRICT
930.1 DCN SPORTS SCHOLARSHIPS
CUST IMGC -Shirts for Jr.
930.1 NAME BRAND PROMOTIONS LLC Achievement
930.1 The Salvation Army table sponsor
913.0 Green Wing Teal LLC Apparel for IDPTV Phone Bank
913.0 SEICAA SPONSORSHIP
SOUTHEAST IDAHO COUNCIL OF
913.0 GOV 2016 Portneuf Valley Env Fair
sponsor leadership Boise
930.1 N GYLLENSKOG 3-16 lunch
ORANGE&BLACK CLASSIC
913.0 IDAHO STATE UNIVERSITY ATHLETI SPONSOR
930.2 ROTARY CLUB OF IDAHO FALLS TERI TENGAIO DUES
930.1 SLT GRAPHICS Shirts for Pain Fest
UNITED WAY OF SOUTHEASTERN
930.1 IDA BRONZE SPONSOR
IDAHO FALLS HISTORIC 10' TREE -LIGHTING
930.1 FOUNDATIO CEREMONEY
913.0 Pocatello Marathon 2016 POCATELLO MARATHON
930.1 G WEGNER 8-16 West Ada School
930.1 PAYETIE COUNTY FAIR BUYER ID 436
930.2 TWIN FALLS LIONS CLUB L MCBRIDE 1ST QTR DUES
SMALL BUSINESS DEVELOPMENT
913 .0 CEN 2016 Women's Symposium
930.1 J CAPPS 8-16 Team Sponsorship
Amount
1,000.00
996.27
770.34
750.00
707.36
550.00
550.00
500.00
500.00
500.00
438.03
375.00
300.00
300.00
250.00
250.00
200.00
175.00
153.80
150.00
150.00
150.00
105.32
100.00
100.00
90.00
70.00
Exhibit No. 101
Schedule 3
Case No. INT-G-1 6-02
B. Romano, Staff
12/ 16/ 16 Page 2 of 5
Line Exhibit
No. Line No.
54 2
55 2
56 2
57 2
58 2
59 2
60 2
61 2
62 2
63 2
64 2
65 2
66 3
67 4
68 4
69 4
70 4
71 4
72 4
73 4
74 4
75 4
76 4
INT-G-16-02
Sales and General Advertising Expense -Adjustment Detail
Test Year 2016 -January -September Actual Expenses
Schedule 3
Acct. No. Description 1 Description 2
913.0 H BATIEN 3-16 Lunch
930.1 SEICAA SPONSOR T-SHIRTS
930.1 VICTIM ASSISTANCE PROGRAM MEAL SPONSOR FOR MONTH
BLACKFOOT CHAMBER OF
913.0 COMMERCE FIREWORKS
49TH BNG HONG PANCAKE
930.1 KIWANIS CLUB BREAKFAST
930.1 R JONES 5-16 Promotion
930.1 J STATINER JR 9-16 BCAA Charity Event
930.1 G WEGNER 8-16 West Ada School
Together Treasure Valley
930.1 Idaho Statesman 2016
Together Treasure Valley
930.1 Idaho Statesman 2016
Together Treasure Valley
930.1 Idaho Statesman 2016
Together Treasure Valley
930.1 Idaho Statesman 2016
930.1 AMERICAN HEART ASSOCIATION heart walk/ go red
BOISE METRO CHAMBER OF
930.1 COMMER( Acct 1604
Leadership Nampa
930.1 NAMPA CHAMBER OF COMMERCE Sponsorship
POCATELLO CHUBBUCK CHAMBER
913.0 OF COMMERCE Sponsorships
BOISE METRO CHAMBER OF
930.1 COMMERC Acct 1604
BOISE METRO CHAMBER OF 1604 -Congressional Forum
930.1 COMMERC Risch
BOISE METRO CHAMBER OF Cust 1604 Sponsor -
930.1 COMMERCE Congressional Forum Simpson
BOISE METRO CHAMBER OF
930.1 COMMERC Acct 1604
BOISE METRO CHAMBER OF
930.1 COMMER( CUST 1604
BOISE METRO CHAMBER OF
930.1 COMMERC Acct 1604
930.1 B MARCONI 3-16 sponsorship
Amount
65.00
58.56
50.00
50.00
30.00
25.97
10.00
2.73
2,000.00
2,000.00
2,000.00
2,000.00
15,000.00
5,000.00
2,500.00
2,400.00
2,000.00
1,500.00
1,500.00
1,000.00
650.00
650.00
500.00
Exhibit No. IO I
Schedule 3
Case No. INT-G-1 6-02
B. Romano, Staff
12/16/16 Page 3 of5
Line Exhibit
No. Line No.
77 4
78 4
79 5
80 5
81 5
82 5
83 5
84 5
85 5
86 5
87 5
88 5
89 5
90 5
91 5
92 5
93 5
94 5
95 5
96 5
97 5
98 5
99 5
100 5
101 5
102 5
103 5
104 5
105 5
106 5
107 5
108 6
109 6
110 6
111 6
112 7
113 7
INT-G-16-02
Sales and General Advertising Expense -Adjustment Detail
Test Year 2016 -January -September Actual Expenses
Schedule 3
Acct. No. Description 1 Description 2
POCATELLO CHUBBUCK CHAMBER
930.1 OF BREAKFAST W / GOVERNOR
POCATELLO CHUBBUCK CHAMBER hanging basket sponsor 16th
930.1 OF yr.
930.1 J GRIVET Ill 9-16 GAS GRILLS
930.1 J GRIVET Ill 9-16 GAS GRILLS
930.1 C IMLACH 9-16 Grills
930.1 G PANTER 7-16 Go Anywhere Gas Grills
930.1 D COMBS 2-16 go anywhere gas grill
930.1 D COMBS 6-16 go anywhere gas grill
930.1 R MORGAN 5-16 Grill
930.1 C IMLACH 8-16 Goodwill Grill
930.1 G PANTER 8-16 BB Grill
930.1 reclass above/below expenses reclass goodwill grill
930.1 B DEFENBACH 3-16 Goodwill grill
930.1 B DEFENBACH 3-16 Goodwill grill
930.1 B MARCONI 4-16 bbq
930.1 D DANIELS 5-16 donation grill
930.1 B MARCONI 2-16 bbq
930.1 A SCHNEIDER 6-16 BBQ
930.1 R MORGAN 4-16 BBQ Grill
930.1 B DEFENBACH 2-16 Goodwill grill
930.1 A SCHNEIDER 8-16 BBQ donation
930.1 G PANTER 8-16 BB Grill
930.1 G PANTER 8-16 BB Grill
930.1 G PANTER 8-16 BB Grill
930.1 A SCHNEIDER 9-16 BBQ for non-profit
930.1 M VITLEY 9-16 Nat. Gas BBQ
930.1 J GRIVET Ill 2-16 GAS GRILLS
930.1 J GRIVET Ill 2-16 GAS GRILLS
930.1 D PETERSON 9-16 BBQ
930.1 J GRIVET Ill 2-16 GAS GRILLS
930.1 J GRIVET Ill 2-16 GAS GRILLS
BOYS & GIRLS CLUB OF ADA
930.1 COUNT 2016 Dessert Sponsor
930.1 reclass above/below expenses reclass boys and girls club sp
930.1 D GOFF 6-16 materials for Girl Scouts
930.1 D GOFF 6-16 materials for Girl Scouts
930.1 R NISHIKAWA 6-16 Paint the Town Materials
930.1 G PANTER 6-16 BBQ Paint the Town
Amount
250.00
200.00
3,866.88
1,933.44
1,359.30
1,220.91
635.89
635.89
591.48
486.51
486.51
485.48
485.48
485.48
470.63
422.94
422.94
422.94
391.14
320.48
285.14
285.14
285.14
285 .14
285.14
275.59
184.44
184.44
94.34
92.22
92.22
2,500.00
800.00
91.39
22.47
349.20
316.94
ExhibitNo. 101
Schedule 3
Case No. fNT-G-16-02
B. Romano, Staff
12/16/16 Page 4 of 5
Line Exhibit
No. Line No.
114 7
115 7
116 7
117 7
118 7
119 7
120 7
121 7
122 7
123 7
124 7
125 7
126 7
127 8
INT-G-16-02
Sales and General Advertising Expense -Adjustment Detail
Test Year 2016 -January -September Actual Expenses
Schedule 3
Acct. No. Description 1 Description 2
930.1 reclass above/below expenses reclass paint the town prize
930.1 B MARCONI 6-16 paint supplies
930.1 B MARCONI 6-16 paint supplies
930.1 R PHILLIPS 6-16 Material
930.1 R PHILLIPS 6-16 Material
930.1 R PHILLIPS 6-16 Material
930.1 R PHILLIPS 6-16 Material
930.1 R ANDERSON 6-16 Paint for PTI
930.1 reclass above/below expenses reclass paint the town prize
930.1 R ANDERSON 3-16 Paint the Town Team 2016
930.1 R MORGAN 6-16 Paint Supplies
930.1 B MARCONI 6-16 paint supplies
930.1 R NISHIKAWA 6-16 Paint the Town Materials
Total
Amount
316 .94
298 .17
250 .28
185.50
185.50
185.50
185.50
178.08
125.93
100.00
54.71
43.40
24.54
$ 143,168.34
Exhibit No. 101
Schedule 3
Case No. INT-G-1 6-02
B. Romano, Staff
12/16/16 Page 5 of5
Name Exp Rpt Created
David Nelson 12/29/2015
Roger Phillips 12/29/2015
Randall Morgan 1/26/2016
James Capps 6/6/2016
Timothy Wold 5/25/2016
Linda Murray 6/22/2016
Gary Panter 6/22/2016
Scott Madison 8/31/2016
Scott Madison 7/22/2016
Mark Chiles 9/30/2016
A. Schneider 6/27/2016
A. Schneider 7/31/2016
A. Schneider 8/31/2016
A. Schneider 9/30/2016
Name Exp Rpt Created
James Capps 12/8/2015
Randall Morgan 11/24/2015
INT-G-16-02
Management Expense Reports
2016 Test Year Adjustments
INT-G-16-02 Management Expense Reports 2016 (Actual Expenses)
Sub Ledger
Date of Exp Acct Merchant Item Description Amount
12/29/2015 29260 Pioneer Saloon Inc. Christmas dinner for employees and spouses 229.70
12/18/2015 29260 One Up LLC Christmas Party Western Region 2,781.00
1/27/2016 29260 BSU Conference Services Region 2016 Christmas Party Reservation Fee 1,650.00
Shooting costs -employee and company vendors
6/11/2016 28800 Gun Club event 2,071.56
6/17/2016 28850 Goodwood BBQ Company Miss Idaho Judges -dinner 150.75
6/18/2016 28850 Brick 29 Miss Idaho Judges -dinner 278.06
7/18/2016 29210 PortorCha rterlighthouse CNG HR Lunch 70.02
6/29/2016 29301 Evans Building Center Go Anywhere Gas Grills -Cheryl lmlach 1,220.91
9/30/2016 29210 Alaska Air Gov Cup Airfare 157.70
8/9/2016 29210 Alaska Air Gov Cup Airfare 13.00
8/9/2016 29210 Alaska Air Gov Cup Airfare 125.00
9/30/2016 29210 Resort Golf Course Snack ID Gov Cup meal 8.50
9/30/2016 29210 CDA Resort Dockside ID Gov Cup meal 23.60
9/30/2016 29210 Coeur D Alene Resort ID Gov Cup meal 9.23
9/30/2016 29210 POX Laurelwood Al ID Gov Cup meal 25.80
9/30/2016 29210 Chevron ID Gov Cup gas for car 12.00
9/30/2016 29210 ABM Parking ID Gov Cup parking 57.50
9/30/2016 29210 Coeur D Alene Resort ID Gov Cup hotel 1,159.53
6/22/2016 28790 Girl Scouts of Silver Sage Non-profit Recognition 40.00
7/1/2016 28790 Texas Roadhouse LLC Volunteer gathering -The Aquarium 58.19
7/1/2016 28790 The Piper Pub & Grill Event planning 60.88
7/1/2016 28790 Stagecoach Volunteer recruitment -The Chefs Affaire 63.69
7/1/2016 28790 Moons Kitchen Cafe AHA Heart Walk Event debriefing 29.38
7/1/2016 28790 Bittercreek Red Feather United Way event planning -Flapjack Feed 37.33
8/31/2016 28790 Sharis of Boise Chefs Affaire meeting -company donations 28.91
8/31/2016 28790 Even Steven Sandwiches Donor meeting 29.08
Community garden meeting -volunteer
8/31/2016 28790 Applebees Boise recruitment 56.17
8/31/2016 28790 SQ Alzheimers IDA Golf fees -Alzheimers Fundraiser event 420.00
8/31/2016 28790 FORK Volunteer lunch -United Way Update 76.24
8/31/2016 28790 The Dish Donation meeting -Chefs Affiare Event 63.53
8/31/2016 28790 Moons Kitchen Cafe Community garden meeting 33.51
9/30/2016 28790 SCENTSY Scentsy fundraiser -volunteer meeting 21.35
9/30/2016 28790 Bittercreek Red Feather Chefs Affaire donation lunch 48.96
9/7/2016 28790 Bittercreek Red Feather Volunteer duties -A Chefs Affaire planning 59.82
9/30/2016 28790 Bittercreek Red Feather Volunteer recognition 41.54
Total 2016 Jan-Sep Adjustment (based on
actuals) $ 11,212.44
INT-G-16-02 Management Expense Reports (Forecasted)
Date of Exp Sub Ledger Merchant
12/4/2015 29301 Magic Bowl Front counter
12/19/2015 29260 Courtyard by Marriott
12/19/2015 29260 Courtyard by Marriott
12/19/2015 29260 Courtyard by Marriott
Item Description Amount
Christmas Party Meal/Entertainment 1,800.00
Region Christmas Party 2,000.00
Region Christmas Party 2,000.00
Region Christmas Party 2,000.00
Total 2016 Oct-Dec Adjustment (based on 2015
expenses for the same period) $ 7,800.00
Total recommended 2016 test year adjustment $ 19,012.44
Exhibit No. 102
Case No. INT-G-16-02
B. Romano, Staff
12/16/16
CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 16TH DAY OF DECEMBER 2016,
SERVED THE FOREGOING DIRECT TESTIMONY OF BARBARA ROMANO, IN
CASE NO. INT-G-16-02, BY MAILING A COPY THEREOF, POSTAGE PREPAID,
TO THE FOLLOWING:
MICHAEL P McGRATH
DIR-REGULATORY AFFAIRS
INTERMOUNTAIN GAS CO
PO BOX 7608
BOISE ID 83707
E-MAIL: [e-mail]
BRADMPURDY
ATTORNEY AT LAW
2019 N 17TH STREET
BOISE ID 83702
E-MAIL: [e-mail]
CHAD M STOKES
TOMMY A BROOKS
CABLE HUSTON LLP
1001 SW 5TH A VE STE 2000
PORTLAND OR 97204-1136
E-MAIL: [e-mail]
[e-mail]
BENJAMIN J OTTO
ID CONSERVATION LEAGUE
710 N 6TH STREET
BOISE ID 83702
E-MAIL: [e-mail]
PETER RICHARDSON
GREGORY MADAMS
RICHARDSON ADAMS PLLC
515 N 27TH STREET
BOISE ID 83702
E-MAIL: [e-mail]
[e-mail]
RONALD L WILLIAMS
WILLIAMS BRADBURY
1015 W HAYS ST
BOISE ID 83702
E-MAIL: [e-mail]
EDWARD A FINKLEA
EXECUTIVE DIRECTOR
NW INDUSTRIAL GAS USERS
545 GRANDVIEW DR
ASHLAND OR 87520
E-MAIL: [e-mail]
ELECTRONIC ONLY
MICHAEL C CREAMER
GIVENS PURSLEY LLP
E-MAIL: [e-mail]
F DIEGO RIV AS
NW ENERGY COALITION
1101 3TH AVENUE
HELENA MT 59601
E-MAIL: [e-mail]
SCOTT DALE BLICKENSTAFF
AMALGAMATED SUGAR CO LLC
1951 S SATURN WAY
STE 100
BOISE ID 83702
E-MAIL: [e-mail]
CERTIFICATE OF SERVICE
KEN MILLER
SNAKE RIVER ALLIANCE
PO BOX 1731
BOISE ID 83701
E-MAIL: [e-mail]
LANNY L ZIEMAN
NATALIE A CEPAK
THOMAS A JERNIGAN
EBONY M PAYTON
AFLOA/JA-ULFSC
139 BARNES DR STE 1
TYNDALL AFB FL 32403
E-MAIL : lanny.zieman. [e-mail]
[e-mail]
[e-mail]
[e-mail]
ANDREW J UNSICKER MAJ USAF
AFLOA/JACE-ULFSC
139 BARNES DR STE 1
TYNDALL AFB FL 32403
E-MAIL: [e-mail]
CERTIFICATE OF SERVICE