Exhibit 1-L

Rate Case Support Services

REDACTED VERSION OF EXHIBIT

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Pacific Gas and 

Electric Company' 

Charles R. Middlekauff Mailing Address: 

Attorney at Low P.O. Bo* 7442 

San Francisco, CA 94120 

Street/Courier Address: 

Law Department 

77 Beale Street, B30A 

San Francisco,CA 94105 

415.973.4971 

Fax: 415.973.5520 

Internet: CRMdfapge.com 

January 23, 2019 

Morris Jones 

PriceWaterHouse Coopers LLP 

Three Embarcadero Center 

San Francisco, CA 94111-4004 

Re: General Rate Case (2020 GRC) 

Matter Number: 1706935 

Dear Jones: 

This letter covers terms of our legal engagement. We agree that the terms and conditions of your 

services are covered by the Master Service Agreement (MSA) between Pacific Gas and Electric 

Company (PG&E) and PriceWaterHouse Coopers LLP, dated . 

Your budget for this case is $750,000. PG&E will not pay your bills if they exceed the budget 

without advance written approval from the PG&E liaison identified below. 

PG&E agrees to pay the billing rate, subject to discounts or payment terms specified in the MSA. 

These rates remain in effect during the term of this engagement. If you change or add personnel 

assigned to this matter, you agree to seek our approval in writing within ten (10) days of each 

change or addition (including different billing rates). No other person is authorized to work on 

this matter without our approval. 

If you and PG&E enter into an alternative fee arrangement for a specific project (e.g., a fixed fee 

for a motion) or for your remaining work, the arrangement will be separately documented and 

you will invoice PG&E according to that arrangement. 

Your PG&E liaison for this engagement is Mary Gandesbery, whose telephone number is (415) 

973-0675. Please contact your liaison on any issue that arises during this engagement. 

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Morris Jones 

January 23,2019 

Page 2 

Please indicate your acceptance by signing this letter and returning it to our Legal Finance 

Support Group at the address below: 

Pacific Gas and Electric Company 

Attn: Legal Finance Support Group 

P. 0. Box 7133 

San Francisco, CA 94120-7133 

Vorrr triiK/ trmire 

Charles Middlekauff 

Assistant General Counsel 

I agree to and accept the terms of the engagement 

PriceWaterHouse Coopers LLP 

By. 

Date: 

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Statement of Work 

Pacific Gas and Electric Company 

2020 GRC Regulatory Support 

This Statement of Work (SOW) outlines the engagement between Pacific Gas and Electric 

Company ("PG&E" or "Client") and PricewaterhouseCoopers LLP ("PwC" or "Consultant") to 

perform the services described below. 

1.0 BACKGROUND 

PG&E will file their General Rate Case (GRC) in late 2018 and is requesting general support 

as the GRC moves into the next phases including discovery, rebuttal, hearings and posthearings. 

2.0 CONTRACT TERM 

This Contract Work Authorization shall commence upon signature by both parties and extend 

through December 31, 2019 unless extended by a subsequent change order to this SOW. 

3.0 

4.0 

WORK LOCATION 

Consultant shall perform services at one or more of the following locations: PG&E offices 

located at 77 Beale St, 245 Market St. San Francisco or Bishop Ranch, San Ramon and 

Consultant's primary place of business located at 3 Embarcadero Center, San Francisco, or 

any other locations approved by PG&E. 

PROJECT SCOPE 

Consultant shall provide assistance related to PG&E's GRC including but not limited to: 

and providing a 

team. 

5.0 Deliverables 

PwC will prepare written deliverables as directed by the GRC project management team 

(PMT) under this SOW. All Deliverables will be non-PwC branded, and will be prepared in 

draft for PG&E's review and approval prior to use by PG&E. 

Deliverables also includes any oral advice we provide. By "advise" or "provide advice," PwC 

means that it will share its industry experience, subject-matter knowledge and/or knowledge 

of current industry practices for PG&E's consideration in addressing PG&E's objectives 

and/or PwC will provide subject-matter advice in response to queries from PG&E 

management or based upon observations of PG&E's efforts. 

6.0 KEY ASSUMPTIONS 

To be successful, this project must be conducted with PG&E's active participation. PG&E 

will be responsible for providing: 

A PG&E Work Supervisor to assist with: 

o Secure access to key data and systems as required for the work performed; 

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Statement of Work 

Pacific Gas and Electric Company 

2020 GRC Regulatory Support 

o Timely access to project team members and other personnel as needed. 

Any scope changes to Deliverables will be discussed and prioritized with the designated 

PG&E Work Supervisor lead as needed. 

Consultant shall not be obligated to add to, modify, or otherwise change this statement of 

work unless such Scope Changes are mutually agreed to between Consultant and PG&E. 

In the event that PG&E proposes a Scope Change, Consultant and PG&E, in good faith, will 

discuss and document the recommended changes at their earliest opportunity. If such 

Scope Change is agreed to by Consultant, the Parties will generate and execute a mutually 

agreed-to SOW Change Order in compliance with PG&E Sourcing policies, forms, and 

processes. A SOW Change Order will outline the specific Scope Changes, including cost 

and scheduling impacts due to the Scope Change. 

7.0 TEAM/RESOURCE DESCRIPTION 

The key Consultant team members and roles are described below: 

- Reza Jenab, Principal, will be responsible for confirming adherence to all contract 

requirements and overall quality control. 

- Cynthia Lorie, Director, will be responsible for managing the activities of the project staff 

and developing Deliverables. 

8.0 PG&E ROLE AND RESPONSIBILITIES 

During the term of this project, Consultant will work in collaboration and at the direction of the 

designated PG&E Work Supervisor. The Consultant Team will meet with the designated 

PG&E Work Supervisor as appropriate to discuss status and open issues arising from the 

Services, Consultant's progress reports and/or reports identified as Deliverables in this 

project, Consultant's resource utilization and staffing mix, adherence (or changes) to 

Deliverables and project plan, as well as any requests for scope changes. PG&E shall also 

provide executive sponsor input and oversight as requested by the PG&E Work Supervisor 

with input from the Consultant Team. 

PG&E will be solely responsible for any and all communications required with PG&E's 

federal and state regulators and/or independent monitor(s) relating to these Services and 

Deliverables. PwC is not being engaged to interact or meet with third parties, including but 

not limited to PG&E's regulators and/or independent monitor(s). 

9.0 PROFESSIONAL FEES AND EXPENSES 

Consultant's labor fees for this project are based on the time required by professionals to 

complete the engagement. Individual hourly rates vary according to the experience and skill 

required. 

It is our understanding that the amount of support you may need may change over the life of 

the engagement. Therefore, we are providing you with a range of estimated monthly staffing 

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Statement of Work 

Pacific Gas and Electric Company 

2020 GRC Regulatory Support 

and pricing options as shown in Table 1 below. The cost drivers are: 1) the amount of 

Director (Cynthia Lorie) time per month and the number of staff (ranging from 1-3). 

Table 1: Estimated Fees per Month, 3 Options 

Cost per Month 

1 Staff 2 Staff 3 Staff 

Option 1: Director 25% Fees (including 5% Discount) $ 70,755 $ 121,699 $ 172,643 

Expenses (5% of Undiscounted Fees) $ 3,724 $ 6,405 $ 9,086 

Total $ 74,479 $ 128,104 $ 181,729 

Option 2: Director 50% Fees (including 5% Discount) $ 87,954 $ 138,898 $ 189,842 

Expenses (5% of Undiscounted Fees) $ 4,629 $ 7,310 $ 9,992 

Total $ 92,583 $ 146,208 $ 199,833 

Option 3: Director 75% Fees (including 5% Discount) $ 105,153 $ 156,097 $ 207,041 

Expenses (5% of Undiscounted Fees) $ 5,534 $ 8,216 $ 10,897 

Total $ 110,688 $ 164,313 $ 217,938 

Our fee estimate uses the discounted fees included in our Master Services Agreement and 

also includes a 5% no-bid discount. 

Depending on when, or if, you identify the need for additional staff the estimated 

engagement fees would change. 

The estimate for expenses is not to exceed 5% of fees. 

10.0 THIRD PARTY INDEMNIFICATION 

You shall indemnify and hold PwC and the Beneficiaries (defined in "Other 

PricewaterhouseCoopers Firms and Subcontractors" below) harmless from and against any 

and all third party claims, losses, liabilities, and damages arising from or relating to the 

Services or Deliverables under this engagement letter, except to the extent finally 

determined to have resulted from PwC's gross negligence or intentional misconduct relating 

to such Services and/or Deliverables. 

11.0 OTHER ITEMS 

The Services performed under this Contract Work Authorization will be performed in 

accordance with the AlCPA's Standards for Consulting Services. Accordingly, we will not 

provide an audit or attest opinion or other form of assurance, and we will not verify or audit 

any information provided to us. 

This agreement shall be governed by Master Services Agreement 4400007079 between 

Consultant and PG&E. Consultant is owned by professionals who hold CPA licenses as well 

as by professionals who are not licensed CPAs. Depending on the nature of the services we 

provide, non-CPA owners may be involved in providing services to you now or in the future. 

At the onset of this project, Consultant will prepare a project schedule and work breakdown. 

This schedule will include all Consultant project management activities, Deliverables, and 

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Statement of Work 

Pacific Gas and Electric Company 

2020 GRC Regulatory Support 

key interdependencies. The schedule and Deliverables will be subject to the specification 

and approval of the PG&E Work Supervisor. 

If PwC is requested or authorized by PG&E or required by government regulation, regulatory 

agency, subpoena, or other legal process to produce PwC's Deliverables, working papers or 

personnel for testimony or interview with respect to services PwC performed for PG&E, 

PG&E will reimburse PwC for PwC's and its counsels' expenses and professional time 

incurred in responding to such a request. 

12.0 ATTORNEY CLIENT PRIVILEGE 

All Deliverables under this Contract Work Authorization shall be provided to PG&E's Law 

Department. It is PwC's understanding that PG&E may seek to have the attorney work 

product doctrine, attorney-client or other privilege apply to some or all of the Services and 

Deliverables. PG&E and PG&E Legal are solely responsible for determining whether or not 

the attorney work product doctrine, attorney-client or other privilege may apply and also 

solely responsible for managing the establishment and maintenance of any such privilege or 

protection. PwC makes no representation as to whether the attorney work product doctrine 

or the attorney-client privilege will apply, as the applicability of the doctrine and privilege are 

legal questions. However, PwC agrees to assist PG&E and PG&E Legal in preserving the 

confidentiality of the information received or provided in connection with the Services 

contemplated herein in a manner consistent with preserving an attorney-client privilege. 

PwC is not providing legal advice or legal opinions in this engagement. PG&E should obtain 

such advice or opinions from its attorneys. 

PG&E and Consultant Work Supervisor Name, Number, and Email Address 

PG&E Work Supervisor: Consultant Work Supervisor: 

TBD Cynthia Lorie 

TBD (415)498-7335 

TBD cynthia.l.lorie@pwc.com 

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