psc.ky.govpsc.ky.gov/pscecf/2008-00427/15800_efs/10312008/KAW_APP_EX31_THRU... · KENTUCKY-AMERICAN...
Transcript of psc.ky.govpsc.ky.gov/pscecf/2008-00427/15800_efs/10312008/KAW_APP_EX31_THRU... · KENTUCKY-AMERICAN...
KENTUCKY-AMERICAN WATER COMPANY CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 31
Description of Filing Requirement: Monthly Budget Variance Reports for 12 Months Pre-Base Period and as
available, for Base Period and Subsequent Months
Response: Please see attached.
For the electronic version, see KAW_APP_EX31_103108.pdf
KAW_APP_EX31_103108 Page 1 of 21
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KAW_APP_EX31_103108 Page 2 of 21
83
50
0A
mer
ican
Wat
erw
ork
sC
ompa
ny1
GL
01
2IS
AG
PK
entu
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an
Wa
ter-
Co
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KAW_APP_EX31_103108 Page 3 of 21
83
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27
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KAW_APP_EX31_103108 Page 5 of 21
83
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KAW_APP_EX31_103108 Page 6 of 21
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KAW_APP_EX31_103108 Page 7 of 21
83
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KAW_APP_EX31_103108 Page 8 of 21
83
50
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KAW_APP_EX31_103108 Page 10 of 21
83
50
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KAW_APP_EX31_103108 Page 11 of 21
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KAW_APP_EX31_103108 Page 12 of 21
83
50
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KAW_APP_EX31_103108 Page 13 of 21
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KAW_APP_EX31_103108 Page 14 of 21
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83
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KAW_APP_EX31_103108 Page 17 of 21
83
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KAW_APP_EX31_103108 Page 19 of 21
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KAW_APP_EX31_103108 Page 21 of 21
KENTUCKY-AMERICAN WATER COMPANY CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 32
Description of Filing Requirement: Independent Auditor’s Annual Opinion Report and any Written Findings of
Material Weaknesses in Internal Controls
Response: Please refer to Exhibit 28 - Page 81 of 101 for the Independent Auditor’s 2007
Annual Opinion Report. There were no findings of material weakness in internal
controls.
For electronic version, see KAW_APP_EX32_103108.pdf for this document and
KAW_APP_EX28_103108.pdf for the Independent Auditor’s 2007 Annual
Opinion Report.
KAW_APP_EX32_103108 Page 1 of 1
KENTUCKY-AMERICAN WATER COMPANY CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 33
Description of Filing Requirement: Summary of Last Depreciation Study Filed Response: Please see attached depreciation rates that were approved in Case No. 2007-
00143.
For electronic version, see KAW_APP_EX33_103108.pdf
KAW_APP_EX33_103108 Page 1 of 3
ACCRUALRATE
STRUCTURES & IMPROVEMENTS304.10 SOURCE OF SUPPLY 3.03304.20 POWER & PUMPING STRUCTURES 1.94304.30 WATER TREATMENT 1.91304.40 TRANSMISSION & DISTRIBUTION 4.34304.60 OFFICE BUILDINGS 2.01304.70 STORE, SHOP & GARAGE STRUCTURES 2.33304.80 MISCELLANEOUS STRUCTURES 4.19
305.00 COLLECTING AND IMPOUNDING RESERVOIRS 1.50306.00 LAKE, RIVER AND OTHER INTAKES 2.29309.00 SUPPLY MAINS 1.82310.10 OTHER POWER GENERATION EQUIPMENT 3.16
PUMPING EQUIPMENT311.20 ELECTRIC 2.45311.30 DIESEL 2.47311.40 HYDRAULIC 2.31
320.10 PURIFICATION SYSTEM - EQUIPMENT 2.21330.10 DISTRIBUTION RESERVOIRS AND STANDPIPES 2.25331.00 MAINS & ACCESSORIES 1.66333.00 SERVICES 3.24
METERS334.10 METERS 2.78334.11 BRONZE CASE 2.86334.12 PLASTIC CASE 2.87334.13 OTHER 2.81
334.20 METER INSTALLATIONS 2.92335.00 FIRE HYDRANTS 1.72339.10 OTHER SOURCE OF SUPPLY PLANT 19.96
OFFICE FURNITURE & EQUIPMENT340.10 FURNITURE 7.48340.21 MAINFRAME 8.04340.22 PERSONAL COMPUTERS 9.52340.23 PERIPHERAL-OTHER 17.49340.30 COMPUTER SOFTWARE 6.87340.32 COMPUTER SOFTWARE-PERSONAL - 340.33 COMPUTER SOFTWARE-OTHER 18.00340.50 OTHER 7.17
DEPRECIABLE GROUP(1)
KENTUCKY AMERICAN WATER COMPANY
Depreciation Rates Per KAWC's Updated Depreciation Study
KAW_APP_EX33_103108 Page 2 of 3
TRANSPORTATION EQUIPMENT341.10 LIGHT DUTY TRUCKS 7.22341.20 HEAVY DUTY TRUCKS 6.48341.30 AUTOS 10.90341.40 OTHER 6.39
342.00 STORES EQUIPMENT 5.18343.00 TOOLS, SHOP AND GARAGE EQUIPMENT 5.67344.00 LABORATORY EQUIPMENT 7.10345.00 POWER OPERATED EQUIPMENT 4.45346.10 COMMUNICATION EQUIPMENT - NON-TELEPHONE 6.12347.00 MISCELLANEOUS EQUIPMENT 5.23348.00 OTHER TANGIBLE PROPERTY 5.55
Composite Depreciation Rate 2.39
* The accrual rate for new additions in Account 340.32 will be 20%
KAW_APP_EX33_103108 Page 3 of 3
KENTUCKY-AMERICAN WATER COMPANY CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 34
Description of Filing Requirement: List of Software, Programs and Models Used Response: Please see attached.
For electronic version, refer to KAW_APP_EX34_103108.pdf
KAW_APP_EX34_103108 Page 1 of 3
KENTUCKY AMERICAN WATER COMPANY CASE NO: 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 34
Summary of Computer Software
A list of all commercially available or in-house developed computer software, programs and models used in the development of the schedules and workpapers associated with the filing of the utility’s application are listed below: SOFTWARE DESCRIPTION Microsoft Office MS Office is a suite of personal computer applications
designed to integrate with each other and provide a similar interface to the data maintained within each application. Applications included in the MS Office suite are MS Excel, MS Access, and MS Word. MS Office is manufactured by Microsoft Corporation.
MS Excel MS Excel was used by the Company to formulate
their budget information and was used to complete the computation of water utilization projections and the cost of service allocation study. MS Excel is an electronic spreadsheet application manufactured by Microsoft Corporation.
MS Access MS Access was used by the Company to manage,
organize, and control large amounts of data that can be formatted into a data base file. MS Access is an electronic data base management system manufactured by Microsoft Corporation.
MS Word MS Word was used to prepare testimony and other
miscellaneous schedules. MS Word is an electronic word processing application manufactured by Microsoft Corporation.
Adobe Acrobat Acrobat was used by the Company to create and
manage Portable Document Format (PDF) files. Acrobat is a universal document exchange application and is manufactured by Adobe Systems Incorporated.
KAW_APP_EX34_103108 Page 2 of 3
KENTUCKY AMERICAN WATER COMPANY CASE NO: 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 34
Summary of Computer Software (Continued)
SOFTWARE DESCRIPTION Hyperion Hyperion is used by the Company to create balance
sheets, income statements and cash flow analyses and is used to consolidate financial data for RWE/Thames financial reporting. Hyperion is a business performance and business intelligence application manufactured by Hyperion Solutions Corporation.
PeopleSoft World FIS PeopleSoft World (formerly J. D. Edwards Financials)
is used by the Company as an enterprise financial application including general ledger, accounts payable, procurement, materials inventory, asset management, payroll and human resource administration. PeopleSoft World is manufactured by PeopleSoft Incorporated.
Orcom’s E-CIS E-CIS is used by the Company as an enterprise
customer information system for retaining water consumptions, billing, collecting, and tracking customer’s service work. E-CIS is an electronic customer information system application and is owned by Alliance Data Systems.
KAW_APP_EX34_103108 Page 3 of 3
KENTUCKY-AMERICAN WATER COMPANY
CASE NO. 2008-00427 FORECASTED TEST PERIOD FILING REQUIREMENTS
EXHIBIT NO. 35
Description of Filing Requirement: Affiliate, General or Home Office Allocations Response: Please see attached.
For electronic version, refer to KAW_APP_EX35_103108.pdf
KAW_APP_EX35_103108 Page 1 of 3
KENTUCKY-AMERICAN WATER CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS AFFILIATE, GENERAL OR HOME OFFICE ALLOCATIONS
Kentucky-American Water Company (KAWC) has amounts charged and allocated to it by American Water Works Service Company, Inc. (Service Company) and American Water Resources, Inc. DVA American Carbon Services.
American Water Works Service Company, Inc. Amounts Allocated/ Charged to KAWC (000) 2004 $6,136 2005 5,913 2006 6,612 2007 6,987 Base Period 7,670 Forecasted Period 7,613
A contract between KAWC and the Service Company provides detailed language outlining the methodologies utilized in the allocation of Service Company charges to Kentucky-American Water. The contract became effective October 1, 1989. The methods used to allocate charges to KAWC during the base period and the forecasted test period was based on this Service Company contract. Service Company costs are allocated to KAWC based upon actual time charged or allocated by Service Company employees as reflected in their daily timesheets. All costs of Service Company employees that are identified as related exclusively to KAWC are charged directly to KAWC. Service Company costs incurred in rendering services to KAWC, and other operating companies, are allocated among the group of companies receiving the service rendered. The allocation of these costs is based on the number of customers served at the immediate preceding calendar year end. Appropriate overhead costs actually incurred by the Service Company are added to the employee costs. Overhead costs include support personnel (secretary, mailroom clerk, telephone operator, etc.), employee benefits (group insurance, pensions, payroll taxes, etc.), building costs (rent, depreciation, maintenance, etc.), and other items (stationary, postage, legal fees, etc.). These overhead costs are assigned to each of the affiliated companies based on the labor cost dollars that were either directly billed or allocated using the formula allocation.
American Water Resources, Inc. DVA American Carbon Services Amounts Charged To KAWC
2004 $95,691 2005 97,127 2006 100.000 2007 110,573 Base Period 117,985 Forecasted Period 152,144
KAW_APP_EX35_103108 Page 2 of 3
KAWC also has a lease agreement with American Water Resources, Inc. DVA American Carbon Services (ACS). ACS’s bid produced the best cost to Kentucky-American Water. Forecasted test period and base period amounts were calculated based upon current contracts and anticipated contracts for GAC.
Service Company Charges in Rate Filings
The Service Company charges to the various regulated subsidiaries for the services rendered reflect the contractual arrangement in the current Service Company Agreement. However, even in those jurisdictions which must approve the Service Company Agreement (i.e., because it is an “affiliate arrangement”), the regulatory commissions still assert that they have the right to approve the amount and nature of those charges in rate filings. As a consequence, as the regulated company prepares its rate filing, Rate Department personnel review the statements and supporting information for the Service Company activities charged to the Company. This contractual agreement is also subject to review by the outside auditors. During the course of these pre-filing reviews, any charge or allocation not appropriate for rate recovery is adjusted prior to the filing of the case. Thereafter, these charges are also reviewed by the regulatory staffs during their audits or reviews of the reasonableness of those charges. The first contract, labeled “1971 Agreement” was in force until September 30, 1989. The second contract, labeled “1989 Agreement” became effective October 1, 1989. Both contracts provide detailed language outlining the methodologies utilized in the allocation of Service Company charges to Kentucky-American Water. The methods used to allocate charges to KAWC during the base period and the forecasted test period are based on the 1989 Service Company contract.
Annual Business Plan Each year, each office and department of the Service Company is required to develop a Business Plan for the following year. During the year, each month of the business plan versus actual performance of the various Service Company offices and departments is reviewed. Annual business plan guidelines are prepared for various areas of forecasting for the future such as for labor increases, group insurance, risk insurance, office space costs, etc. These guidelines are then followed by each office and department in the preparation for the annual business plan for the following year. All of this is done with an eye toward providing the most professional, efficient services possible for the regulated company at the lowest reasonable cost.
KAW_APP_EX35_103108 Page 3 of 3
KENTUCKY-AMERICAN WATER COMPANY CASE NO. 2008-00427
FORECASTED TEST PERIOD FILING REQUIREMENTS EXHIBIT NO. 36
Description of Filing Requirement: Cost of Service Study Response: Please see attached.
For electronic version, refer to KAW_APP_EX36_103108.pdf.
KAW_APP_EX36_103108 Page 1 of 42