Exhibit 99
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




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El PASO PIPELINE GP COMPANY, L.L.C.
 CONSOLIDATED BALANCE SHEET
(In millions)
 December 31,2008ASSETSCurrent assetsCash and cash equivalents
    
    $
    10.9Accounts receivableCustomer, net of allowance of $0.5 in 2008
    
    
    13.7Affiliates
    
    
    21.5Other
    
    
    1.8Regulatory assets
    
    
    10.1Other
    
    
    4.1Total current assets
    
    
    62.1Property, plant and equipment, at cost
    
    
    867.6Less accumulated depreciation and amortization
    
    
    221.3Total property, plant and equipment, net
    
    
    646.3Other assetsInvestment in unconsolidated affiliates
    
    
    715.9Regulatory assets
    
    
    8.3Other
    
    
    2.0726.2Total assets
    
    $
    1,434.6LIABILITIES AND OWNERS EQUITYCurrent liabilitiesAccounts payable and accrued liabilitiesTrade
    
    $
    6.6Affiliates
    
    
    2.1Other
    
    
    4.5Accrued interest
    
    
    3.6Taxes payable
    
    
    1.8Contractual deposits
    
    
    1.7Regulatory liabilities
    
    
    Other
    
    
    1.1Total current liabilities
    
    
    21.4Other liabilitiesLong-term financing obligations, including capital lease obligation
    
    
    777.3Other liabilities
    
    
    1.5778.8Commitments and contingencies (Note 7)Minority interest
    
    
    1,354.2Owners equity
    
    
    (719.8
    )Total owners equity
    
    
    (719.8
    )Total liabilities and owners equity
    
    $
    1,434.6




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El PASO PIPELINE GP COMPANY, L.L.C.
 NOTES TO CONSOLIDATED BALANCE SHEET
 1. Nature of Operations
 Organization
   Initial Public Offering and Initial Formation
  Acquisition of Additional Interests in CIG and SNG.
  2. Basis of Presentation and Significant Accounting Policies
 Basis of Presentation and Principles of Consolidation




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Use of Estimates
  Regulated Operations
 Accounting for the Effects of Certain Types of
Regulation
 Cash and Cash Equivalents
  Allowance for Doubtful Accounts
  Materials and Supplies
  Natural Gas Imbalances




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Property, Plant and Equipment
     Asset and Investment Impairments
  Environmental Costs and Other Contingencies
 Environmental Costs.




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Other Contingencies.
 Income Taxes
   Accounting for Asset Retirement Obligations
 Accounting
for Asset Retirement Obligations Accounting for Conditional Asset Retirement Obligations




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New Accounting Pronouncements Issued But Not Yet Adopted
  Fair Value Measurements. Fair Value
Measurements
 Business Combinations Business
Combinations
 Noncontrolling Interests. Noncontrolling
Interests in Consolidated Financial Statements,
 3.
Contribution of Assets and Acquisition
 Initial
Contribution of Assets (IPO)
 Acquisition of Additional Interests in CIG and SNG.
  4. Cash Distributions and Incentive Distribution Rights
 Cash Distributions to Unitholders.




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Cash
Distributions to Unitholders
 Quarter Ended
    
    Total QuarterlyDistribution PerUnit
    
    Date ofDistributionDecember 31, 2007(1)
    
    $
    0.12813
    
    
    February 2008March 31, 2008
    
    
    0.28750
    
    
    May 2008June 30, 2008
    
    
    0.29500
    
    
    August 2008September 30, 2008
    
    
    0.30000
    
    
    November 2008December 31, 2008
    
    
    0.32000
    
    
    February 2009
 
 (1)
    
    The December 31, 2007 distribution of $0.12813 per unit was prorated for the period
beginning with the closing of our initial public offering through December 31, 2007.  Incentive distribution rights.
 5. Long-Term Financing Obligations
  December 31,2008(In Millions)Revolving credit facility, variable due 2012
    
    $
    584.9Note payable to El Paso, variable due 2012, LIBOR plus 3.5%
    
    
    10.0Notes, variable due 2012, LIBOR plus 3.5%
    
    
    35.0Notes, 7.76%, due 2011
    
    
    37.0Notes, 7.93%, due 2012
    
    
    15.0Notes, 8.00%, due 2013
    
    
    88.0Capital lease obligation, net of current maturities
    
    
    7.4Total long-term financing obligations, including capital lease obligation
    
    $
    777.3
 Credit Facility.




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
    
    prohibiting the borrowers from creating or incurring indebtedness (except for
certain specified permitted indebtedness) if such incurrence would cause a breach of the
leverage ratio described below;
    
    prohibiting WIC from creating or incurring indebtedness in excess of $50 million
(other than indebtedness under the Credit Facility);
    
    limiting the Partnerships ability and that of the borrowers and other restricted
subsidiaries of the Partnership from creating or incurring certain liens on our
respective properties (subject to enumerated exceptions);
    
    limiting the Partnerships ability to make distributions and equity repurchases
(which shall be permitted if no insolvency default or event of default exists); and
    
    prohibiting consolidations, mergers and asset transfers by the Partnership, the
borrowers and other restricted subsidiaries of the Partnership (subject to enumerated
exceptions).
   Other
Debt Obligations




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Capital Lease.
 Year Ending December 31,
    
    (In millions)2009
    
    $
    1.32010
    
    
    1.32011
    
    
    1.22012
    
    
    1.12013
    
    
    1.1Thereafter
    
    
    8.9Total minimum lease payments
    
    
    14.9Less: amount representing interest
    
    
    (7.0
    )Present value of net minimum lease payments
    
    $
    7.9
 6. Fair Value of Financial Instruments
 As of December 31, 2008Carrying
    
    FairAmount
    
    Value(In millions)Long-term financing obligations, including current maturities
    
    $
    777.8
    
    
    $
    624.6
  7. Commitments and Contingencies
 Legal Proceedings
 WIC Line 124A Rupture




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Regulatory Matters
 Fuel Recovery Mechanism
 Greenhouse
Gas (GHG) Emissions
 Other Commitments
 Capital Commitments
 Transportation Commitments
 Other Commercial Commitments
 8. Investments in Unconsolidated Affiliates and Transactions with Affiliates
 Investments in Unconsolidated Affiliates
  December 31,Net Investments
    
    2008(In millions)CIG
    
    $
    322.1SNG
    
    
    393.8Total
    
    $
    715.9




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Summarized Financial Information
 December 31, 2008Financial position data
    
    CIG
    
    
    SNG(In Millions)Current assets
    
    $
    61.8
    
    
    $
    26.3Non-current assets
    
    
    555.5
    
    
    
    630.9Current liabilities
    
    
    45.5
    
    
    
    23.0Long-term debt
    
    
    190.0
    
    
    
    227.4Other non-current liabilities
    
    
    68.6
    
    
    
    13.0Net assets
    
    $
    313.2
    
    
    $
    393.8
 Transactions with Affiliates
 Contributions.
 Capital Lease with Affiliate.
 Notes Receivable and Payable with Affiliates.
 Other Affiliate Transactions and Balances.