EXHIBIT D

DETAILED TIME RECORDS FOR FTI CONSULTING, INC. PERFORMED ON 

THE MAINLAND U.S. FOR THE PERIOD JUNE 1, 2022 TO SEPTEMBER 30, 2022

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 1 of 6
EXHIBIT D

THE COMMONWEALTH OF PUERTO RICO – CASE NO. 17-03283

DETAIL OF MAINLAND TIME ENTRIES

FOR THE PERIOD JUNE 1, 2022 TO JUNE 30, 2022

MAINLAND

Task

Category Date Professional Hours Activity

4 6/2/2022 Sombuntham, Natalie 0.4 Research the status re: FY23 budget.

4 6/13/2022 Gumbs, Sean 1.2 Review draft of COR presentation, compile comments for discussion with 

team.

4 6/13/2022 Sombuntham, Natalie 1.3 Analyze and update the general fund revenue collections tracker and 

economic activity index as compared against 1/27/22 FOMB Certified Fiscal 

Plan.

4 6/13/2022 Sombuntham, Natalie 1.3 Research and analyze the latest status of the Act 154 replacement tax and 

potential impacts on the fiscal plan performance.

4 6/13/2022 Sombuntham, Natalie 0.7 Analyze likelihood of SUT and Rum CVI payouts based on recent 

performance.

4 6/13/2022 Sombuntham, Natalie 1.6 Analyze and research the latest status of the FY23 budget and compliance 

with the fiscal plan.

4 6/13/2022 Sombuntham, Natalie 3.2 Draft a financial update deck for the upcoming COR meeting re: actual 

performance, CVI payments, Act 154 replacements, FY23 budget, pension 

accounting deficiencies, and recent conversation on the pension reserve 

funding measurement.

4 6/14/2022 Gumbs, Sean 0.5 Meet with N. Sombuntham (FTI) to review COR presentation comments.

4 6/14/2022 Sombuntham, Natalie 0.6 Participate on call with S. Gumbs (FTI) re: financial update deck for the COR.

4 6/14/2022 Sombuntham, Natalie 2.2 Edit the financial update deck for the COR based on comments from team.

4 6/15/2022 Sombuntham, Natalie 1.4 Incorporate further edit and revisions to the financial update deck for the 

COR.

4 6/17/2022 Gumbs, Sean 1.1 Review of updated COR presentation and call with N. Sombuntham (FTI) to 

discuss same.

4 6/17/2022 Sombuntham, Natalie 0.2 Participate on call with S. Gumbs (FTI) re: financial update deck comments.

4 6/17/2022 Sombuntham, Natalie 0.4 Correspond with Jenner, Bennazar and Marchand to coordinate upcoming 

COR meeting and translation of the financial update deck.

4 6/20/2022 Sombuntham, Natalie 0.8 Perform research into the various items included in the financial status update 

deck to ensure latest information is reflected.

4 6/20/2022 Sombuntham, Natalie 0.3 Continue coordinating for the upcoming COR meeting.

4 Total 17.2

17 6/3/2022 Gumbs, Sean 1.0 Participate on call with FOMB and PR advisors to review details of TSA 

forecasts to be used as benchmarks for Pension Reserve Trust funding 

calculations.

17 6/3/2022 Sombuntham, Natalie 0.7 (Partial) Participate on call with Riveron, Ankura and EY re: FP to LP 

reconciliation.

17 6/6/2022 Gumbs, Sean 0.6 Follow-up review of TSA adjustments to advise S. Kreisberg (AFSCME) of 

review status.

17 6/13/2022 Sombuntham, Natalie 0.7 Review FOMB's letters re: pension accounting audit deficiencies.

17 Total 3.0

1 of 2

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 2 of 6
EXHIBIT D

THE COMMONWEALTH OF PUERTO RICO – CASE NO. 17-03283

DETAIL OF MAINLAND TIME ENTRIES

FOR THE PERIOD JUNE 1, 2022 TO JUNE 30, 2022

MAINLAND

Task

Category Date Professional Hours Activity

18 6/10/2022 Sombuntham, Natalie 0.4 Review correspondence with Jenner and Bennazar re: agenda and timing of 

the next COR meeting.

18 6/20/2022 Gumbs, Sean 0.4 Correspond with Jenner and Bennazar re: agenda for upcoming COR meeting.

18 6/24/2022 Gumbs, Sean 1.2 Prepare for COR meeting.

18 6/24/2022 Gumbs, Sean 1.4 Participate on Committee call re: updates on appeals status, pension benefits 

council formation update, and financial update.

18 6/24/2022 Sombuntham, Natalie 1.4 Participate on Committee call re: updates on appeals status, pension benefits 

council formation update, and financial update.

18 6/24/2022 Sombuntham, Natalie 0.6 Prepare talking points and key takeaways for the committee call.

18 Total 5.4

23 6/8/2022 Gumbs, Sean 0.5 Meet with L. Hu (FTI) and N. Sombuntham (FTI) to review US Trustee 

questions re: PRRADA disclosures.

23 6/8/2022 Gumbs, Sean 0.4 Review draft follow-up responses for US Trustee.

23 6/8/2022 Hu, Ji Yon 0.5 Meet with team to discuss responses to UST's questions on PRRADA 

disclosures.

23 6/8/2022 Sombuntham, Natalie 0.4 Participate on call with S. Gumbs (FTI) and L. Hu (FTI) re: US Trustee's 

additional PRRADA questions.

23 6/8/2022 Sombuntham, Natalie 0.6 Review US Trustee's additional PRRADA inquiries to draft initial responses.

23 6/9/2022 Gumbs, Sean 0.8 Call with internal conflicts personnel to review US Trustee questions.

23 6/9/2022 Hu, Ji Yon 0.5 Call with conflicts team to discuss responses to UST's questions on PRRADA 

disclosures.

23 6/9/2022 Sombuntham, Natalie 0.4 Participate on call with conflicts team re: US Trustee's additional inquiries on 

PRRADA declaration.

23 6/9/2022 Sombuntham, Natalie 1.1 Perform additional checks and inquiries per the US Trustee's requests on 

PRRADA diligence.

23 6/10/2022 Sombuntham, Natalie 0.6 Perform follow-ups with various team members to verify information for 

responses re: US Trustee's PRRADA inquiries.

23 6/13/2022 Gumbs, Sean 0.4 Follow-up on PRRADA disclosure questions.

23 6/15/2022 Gumbs, Sean 0.4 Finalize and send PRRADA response to UST.

23 6/23/2022 Gumbs, Sean 0.4 Follow-up with UST re: PRRADA disclosure questions.

23 6/23/2022 Sombuntham, Natalie 0.3 Review follow-up UST inquiry and verify facts.

23 Total 7.3

24 6/2/2022 Sombuntham, Natalie 0.3 Reconcile the most recent schedule of billings and collections to prepare for 

final fee application.

24 6/10/2022 Sombuntham, Natalie 0.3 Reconcile the most recent schedule of billing and collections in advance of 

fee application preparation.

24 6/21/2022 Sombuntham, Natalie 0.8 Prepare the draft May Fee Statement exhibits.

24 6/21/2022 Sombuntham, Natalie 0.2 Correspond with the Fee Examiner re: support files for the 14th Interim Fee 

Application.

24 6/27/2022 Gumbs, Sean 0.3 Review May fee statement.

24 6/29/2022 Hellmund-Mora, Marili 0.6 Update and finalize the May fee statement.

24 Total 2.5

Grand Total 35.4

2 of 2

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 3 of 6
EXHIBIT D

THE COMMONWEALTH OF PUERTO RICO – CASE NO. 17-03283

DETAIL OF MAINLAND TIME ENTRIES

FOR THE PERIOD JULY 1, 2022 TO JULY 31, 2022

MAINLAND

Task

Category Date Professional Hours Activity

23 7/21/2022 Sombuntham, Natalie 1.7 Draft the supplemental PRRADA declaration.

23 7/21/2022 Sombuntham, Natalie 0.3 Correspond with C. Wedoff (Jenner) re: draft supplemental PRRADA 

declaration.

23 7/21/2022 Sombuntham, Natalie 0.7 Incorporate updates to the supplemental PRRADA declaration draft.

23 7/22/2022 Sombuntham, Natalie 0.6 Incorporate edits and comments into the draft supplemental PRRADA 

declaration.

23 7/25/2022 Gumbs, Sean 0.6 Call to review/edit draft supplemental disclosure.

23 7/25/2022 Hu, Ji Yon 0.3 Call with team to walk through supplemental PRRADA disclosure.

23 7/25/2022 Sombuntham, Natalie 0.3 Participate on call with S. Gumbs (FTI) and L. Hu (FTI) re: draft supplemental 

PRRADA declaration.

23 7/25/2022 Sombuntham, Natalie 0.6 Finalize the PRRADA supplemental declaration.

23 7/26/2022 Gumbs, Sean 0.4 Finalize and file supplemental disclosure.

23 7/27/2022 Sombuntham, Natalie 0.4 Finalize and coordinate filing of the supplemental PRRADA declaration.

23 Total 5.9

24 7/6/2022 Sombuntham, Natalie 2.2 Draft the 15th Interim Fee Application and exhibits.

24 7/7/2022 Gumbs, Sean 0.4 Review and provide comments re: 15th interim fee application.

24 7/11/2022 Gumbs, Sean 0.6 Review and finalize comments re: 15th interim fee application.

24 7/22/2022 Sombuntham, Natalie 0.4 Reconcile the latest schedule of billings and collections for final fee 

application preparation.

24 7/24/2022 Sombuntham, Natalie 0.1 Correspond with the Fee Examiner re: sub-retained vendor invoices.

24 Total 3.7

Grand Total 9.6

1 of 1

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 4 of 6
EXHIBIT D

THE COMMONWEALTH OF PUERTO RICO – CASE NO. 17-03283

DETAIL OF MAINLAND TIME ENTRIES

FOR THE PERIOD AUGUST 1, 2022 TO AUGUST 31, 2022

MAINLAND

Task

Category Date Professional Hours Activity

23 8/15/2022 Sombuntham, Natalie 0.6 Review the UST's report on PRRADA status to ensure UST's questions for 

FTI are resolved.

23 Total 0.6

24 8/9/2022 Sombuntham, Natalie 1.8 Prepare the draft June and July monthly fee statements.

24 8/9/2022 Sombuntham, Natalie 0.4 Reconcile the latest schedule of billings and collections for the purposes of 

final fee application preparation.

24 8/15/2022 Sombuntham, Natalie 0.6 Incorporate updates into the June and July Fee Statements per comments from 

the team.

24 8/30/2022 Sombuntham, Natalie 0.6 Review the Fee Examiner's letter re: interim fee application.

24 8/31/2022 Hellmund-Mora, Marili 0.5 Update and finalize the June and July fee application.

24 8/31/2022 Sombuntham, Natalie 0.6 Finalize and serve the June and July fee statements.

24 Total 4.5

Grand Total 5.1

1 of 1

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 5 of 6
EXHIBIT D

THE COMMONWEALTH OF PUERTO RICO – CASE NO. 17-03283

DETAIL OF MAINLAND TIME ENTRIES

FOR THE PERIOD SEPTEMBER 1, 2022 TO SEPTEMBER 30, 2022

MAINLAND

Task

Category Date Professional Hours Activity

24 9/8/2022 Sombuntham, Natalie 1.6 Analyze and draft response letter to the Fee Examiner re: 14th Interim Fee 

Application.

24 9/9/2022 Sombuntham, Natalie 0.4 Incorporate edits to the draft letter to the Fee Examiner.

24 9/12/2022 Gumbs, Sean 0.5 Review draft of Fee Examiner response letter.

24 9/12/2022 Sombuntham, Natalie 0.4 Incorporate additional edits to the fee examiner response letter draft.

24 9/12/2022 Sombuntham, Natalie 0.2 Serve the notice of no objection on the June and July fee statements.

24 9/13/2022 Sombuntham, Natalie 0.6 Prepare draft August Fee Statement and exhibits.

24 9/14/2022 Sombuntham, Natalie 0.8 Prepare draft exhibits to the final fee application.

24 9/15/2022 Sombuntham, Natalie 1.7 Continue to prepare draft exhibits to the final fee application.

24 9/20/2022 Sombuntham, Natalie 0.3 Correspond with the team re: latest fee examiner response draft letter.

24 9/22/2022 Sombuntham, Natalie 0.3 Finalize and serve the August Fee Statement.

24 9/22/2022 Sombuntham, Natalie 0.4 Draft additional edits to the Fee Examiner response letter.

24 Total 7.2

Grand Total 7.2

1 of 1

Case:17-03283-LTS Doc#:22868-4 Filed:11/15/22 Entered:11/15/22 14:38:54 Desc:

Exhibit D Page 6 of 6