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EXHIBIT D 

PROFFESIONAL FEES FOR THE PERIOD 

JUNE 1, 2019 THROUGH JUNE 30, 2019 

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 1

of 77
Date Description Rate Hours Fees

2018 NDT Audit Services

06/03/2019

 Chhajer, Neha Discuss Nuclear Decommissioning 

Trust workpaper status tracker with L. 

Moolani (Deloitte).

$330.00 1.0 $330.00

 Chhajer, Neha Discussion on PG&E status and 

answering questions on open items to 

L. Moolani (D&T)

$330.00 1.0 $330.00

 Moolani, Lina Discuss NDT tracker with N. Chhajer 

(Deloitte).

$230.00 1.0 $230.00

 Moolani, Lina Update the planning maps. $230.00 0.8 $184.00

 Moolani, Lina Clear notes in planning memo. $230.00 0.7 $161.00

 Tirumalasetti, Saran Prepare the Scoping & Communication 

letter.

$200.00 1.0 $200.00

06/04/2019

 Chhajer, Neha Call with S. Jasinski (Deloitte) 

regarding status of Nuclear 

Decommissioning Trust Audit.

$330.00 0.5 $165.00

 Jasinski, Samantha Call with N. Chhajer (Deloitte) 

regarding status of workpapers for 

Nuclear Decommissioning Trust Audit.

$290.00 0.5 $145.00

06/05/2019

 Chhajer, Neha Meeting with E. Murdock, W. Meredith, 

S. Jasinski (Deloitte), J. Garboden, S. 

Hunter (PGE) in order to discuss 

upcoming Q2 process as well as 

segment considerations.

$330.00 0.5 $165.00

 Hamner, Jack Communicate with L.Moolani (D&T) 

regarding the Nuclear 

Decommissioning Trust audit and how 

to address the comments left within the 

workpapers.

$200.00 1.7 $340.00

 Hamner, Jack Prepare the NDT Planning and Timing 

of Communication letter to 

management.

$200.00 0.2 $40.00

 Hamner, Jack Closed notes left by N.Chhajer (D&T) 

within Nuclear Decommissioning Trust 

investment testing workpaper.

$200.00 0.7 $140.00

1

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 2

of 77
Date Description Rate Hours Fees

2018 NDT Audit Services

06/06/2019

 Chhajer, Neha Reviewed master audit plan workpaper 

for Nuclear Decommissioning trust 

audit.

$330.00 1.5 $495.00

 Hamner, Jack Correspond (via email) with N. Chhajer 

(D&T) regarding status of the 2018 

NDT audit.

$200.00 0.8 $160.00

 Moolani, Lina Finalize Nuclear Decommissioning 

Trust Audit tracker.

$230.00 1.0 $230.00

06/07/2019

 Moolani, Lina Assess scheduling for Nuclear 

Decommissioning Trust Audit.

$230.00 0.6 $138.00

06/17/2019

 Hamner, Jack Close notes within the nuclear 

decommissioning trust planned 

scoping and timing of communication 

memo.

$200.00 0.7 $140.00

06/25/2019

 Hamner, Jack Address L. Moolani (D&T)'s questions 

on Nuclear Decommissioning Trust 

testing.

$200.00 0.6 $120.00

Subtotal for 2018 NDT Audit Services: 14.8 $3,713.00

2019 Audit Services

06/03/2019

 Giamanco, Patrick Call with W. Kipkirui (Deloitte) 

regarding Information Produced by the 

Entity testing examples to provide to 

PG&E for their reference.

$330.00 0.5 $165.00

 Hamner, Jack Meeting with E. Murdock, S. Jasinski, 

B. Rice (all Deloitte) to discuss status 

updates and priorities for the week.

$200.00 0.4 $80.00

 Hamner, Jack Consolidated the Financial Close 

Reporting Process walkthrough memo.

$200.00 2.2 $440.00

 Hamner, Jack Pull client schedules to send meeting 

invites for each of the upcoming 

Greenhouse Gas control walkthroughs 

with the client.

$200.00 0.2 $40.00

2

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 3

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/03/2019

 Hamner, Jack Document reconciliation control based 

on supporting workbooks received 

from Energy Accounting.

$200.00 1.3 $260.00

 Hamner, Jack Document Greenhouse Gas journal 

entry control based on supporting 

workbooks received from Energy 

Accounting.

$200.00 1.2 $240.00

 Hamner, Jack Document payroll control based on the 

discussions held during control 

walkthrough.

$200.00 0.8 $160.00

 Hamner, Jack Meeting with A. Christakis, T. Magallon 

(PG&E) and B. Rice (Deloitte) to 

discuss payroll control and identify 

changes to the preparation and review 

process.

$200.00 0.5 $100.00

 Hamner, Jack Meeting with E. Murdock, S. Jasinski, 

B. Rice (Deloitte) to discuss status 

updates and priorities for the week.

$200.00 0.4 $80.00

 Hamner, Jack Prepare for payroll control walkthrough 

in advance of meeting.

$200.00 0.3 $60.00

 Hamner, Jack Pull client schedules to send out 

meeting invites for each of the 

upcoming procurement control 

walkthroughs with the client.

$200.00 0.8 $160.00

 Jasinski, Samantha Meeting with E. Murdock, B. Rice, J. 

Hamner (Deloitte) to discuss status 

updates and priorities for the week.

$290.00 0.4 $116.00

 Jasinski, Samantha Meeting with E. Murdock (Deloitte) 

regarding work allocation for FY19 

audit.

$290.00 0.8 $232.00

 Jasinski, Samantha Clear notes within the scoping 

workpaper.

$290.00 1.2 $348.00

 Kipkirui, Winnie Call with P. Giamanco (Deloitte) 

regarding IPE testing examples to 

provide to PG&E for their reference.

$230.00 0.5 $115.00

 Kipkirui, Winnie Document Information Technology 

Risk of Material Misstatement 

workpaper controls for Customer Care 

& Billings System.

$230.00 1.5 $345.00

3

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 4

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/03/2019

 Kipkirui, Winnie Document Information Technology 

Risk Of Material Misstatement 

workpaper controls for Advanced 

Billing System.

$230.00 2.0 $460.00

 Kipkirui, Winnie Planning memo documentation and 

update for planning deck used for the 

kick-off meeting with Audit team.

$230.00 3.0 $690.00

 Kumar, Kishore Prepare budget and engagement 

metrics.

$200.00 2.5 $500.00

 Meredith, Wendy Review disclosure within 10-Q report of 

preferred stock.

$380.00 0.2 $76.00

 Meredith, Wendy Review audit planning scoping 

workpaper.

$380.00 3.1 $1,178.00

 Meredith, Wendy Continue to review audit planning 

scoping workpaper.

$380.00 3.8 $1,444.00

 Murdock, Elizabeth Review materiality memo from PG&E 

Financial Controls and Compliance 

team.

$330.00 0.5 $165.00

 Murdock, Elizabeth Organizing tasks, emails, and 

procedures for the day at PG&E.

$330.00 0.5 $165.00

 Murdock, Elizabeth Meeting with E. Murdock (Deloitte) 

regarding work allocation for FY19 

audit.

$330.00 0.8 $264.00

 Murdock, Elizabeth Meeting with S. Jasinski, B. Rice, J. 

Hamner (Deloitte) to discuss status 

updates and priorities for the week.

$330.00 0.4 $132.00

 Rice, Blake Meeting with A. Christakis, T. Magallon 

(PG&E) and J. Hamner (Deloitte) to 

discuss payroll control and identify 

changes to the preparation and review 

process.

$230.00 0.5 $115.00

 Rice, Blake Updated project plan to show current 

status of workpapers

$230.00 1.0 $230.00

 Rice, Blake Meeting with E. Murdock, S. Jasinski, 

J. Hamner (Deloitte) to discuss status 

updates and priorities for the week.

$230.00 0.4 $92.00

 Rice, Blake Meeting with E. Murdock, S. Jasinski, 

B. Rice, and J. Hamner (Deloitte) to 

discuss status updates and priorities 

for the week.

$230.00 0.4 $92.00

4

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 5

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/03/2019

 Rice, Blake Addressed notes left within balance 

sheet scoping workpaper

$230.00 3.1 $713.00

 Rice, Blake Continued to address notes within 

balance sheet scoping workpaper

$230.00 3.5 $805.00

06/04/2019

 Cochran, James Brainstorm areas of improvement for 

the FY19 Audit.

$380.00 0.5 $190.00

 Hamner, Jack Prepare the Financial Close Reporting 

Process / Commitments Risk of 

Material Misstatement workpaper.

$200.00 2.1 $420.00

 Hamner, Jack Document payroll controls based upon 

control walkthrough with the client.

$200.00 1.7 $340.00

 Hamner, Jack Update the payroll sectional memo 

based upon payroll process and 

controls walkthrough with client.

$200.00 0.4 $80.00

 Hamner, Jack Address notes within the price risk 

management risk assessment memo.

$200.00 1.7 $340.00

 Hamner, Jack Meeting with E. Murdock (Deloitte) to 

discuss notes within the price risk 

management risk assessment memo.

$200.00 0.5 $100.00

 Hamner, Jack Pull various client calendars and set up 

various walkthrough meetings for Price 

Risk Management risk assessment 

purposes.

$200.00 0.6 $120.00

 Hamner, Jack Prepare the affiliates listing 

memorandum.

$200.00 0.3 $60.00

 Jasinski, Samantha Reviewed understanding the entity 

workpaper

$290.00 2.1 $609.00

 Kipkirui, Winnie Update the summary of control 

deficiencies workpaper to document 

deficiencies that have not yet been 

remediated in the current year.

$230.00 1.0 $230.00

 Kipkirui, Winnie Document Information Technology 

Risk Of Material Misstatement controls 

for Powerplan (software system).

$230.00 3.0 $690.00

 Kipkirui, Winnie Document Information Technology 

Risk of Material Misstatement controls 

for SAP (accounting system).

$230.00 3.0 $690.00

 Murdock, Elizabeth Organize tasks and emails for the day. $330.00 0.2 $66.00

5

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 6

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/04/2019

 Murdock, Elizabeth Meeting with J. Hamner (Deloitte) to 

discuss notes within the price risk 

management risk assessment memo.

$330.00 0.5 $165.00

 Murdock, Elizabeth Assess plan and risk for audit areas for 

FY'19 audit.

$330.00 1.7 $561.00

 Rice, Blake Prepare identification of affiliates 

workpaper.

$230.00 0.5 $115.00

 Rice, Blake Further addressed comments left 

within balance sheet scoping 

workpaper

$230.00 3.5 $805.00

 Rice, Blake Addressed additional comments left 

within balance sheet scoping 

workpaper

$230.00 3.5 $805.00

06/05/2019

 Choudhury, Viki Attend IT Audit status call with P. 

Giamanco, W. Kipkirui, S. Misra 

(Deloitte).

$200.00 1.0 $200.00

 Giamanco, Patrick Attend (partial) IT Audit status call with 

W. Kipkirui, S. Misra, V. Choudury 

(Deloitte).

$330.00 0.5 $165.00

 Gillam, Tim Meeting with S. Cairns (PG&E) for 

Internal Audit Report Review.

$380.00 0.8 $304.00

 Gillam, Tim Attend Board Meeting for Internal Audit 

Report Review of Action Plans.

$380.00 0.5 $190.00

 Hamner, Jack Prepare the board of directors 

Committee on Sponsoring 

Organizations workpaper.

$200.00 1.3 $260.00

 Hamner, Jack Prepare the compliance and ethics 

helpline COSO workpaper.

$200.00 0.8 $160.00

 Hamner, Jack Prepare the Greenhouse Gas Risk of 

Material Misstatement workpaper.

$200.00 3.6 $720.00

 Hamner, Jack Close notes within the understanding 

the entity workbook.

$200.00 3.3 $660.00

 Hennessy, Vincent Corresponding with M. Merlo (PG&E) 

regarding Meter To Cash control 

meeting.

$200.00 0.4 $80.00

 Hennessy, Vincent Update AR Risk Assessment based on 

discussion with E. Murdock (Deloitte).

$200.00 2.6 $520.00

6

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 7

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/05/2019

 Hennessy, Vincent Meeting with E. Murdock (Deloitte) to 

discuss AR Risk Assessment.

$200.00 0.3 $60.00

 Jasinski, Samantha Meeting with E. Murdock, W. Meredith, 

N. Chhajer (Deloitte), J. Garboden, S. 

Hunter (PGE) in order to discuss 

upcoming Q2 process as well as 

segment considerations.

$290.00 0.5 $145.00

 Jasinski, Samantha Discussion with B. Rice, W. Meredith, 

E. Murdock, J. Ncho Oguie, and S. 

Jasinski (Deloitte) regarding Income 

Statement scoping and Tech Ex forms.

$290.00 1.0 $290.00

 Kipkirui, Winnie Attend (partial) IT Audit status call with 

P. Giamanco, S. Misra, V. Choudury 

(Deloitte).

$230.00 0.5 $115.00

 Kipkirui, Winnie Documentation of Information 

Technology controls for Customer 

Care & Billings system

$230.00 2.5 $575.00

 Kipkirui, Winnie Documentation of Information 

Technology controls for Advanced 

Billing System

$230.00 3.0 $690.00

 Kipkirui, Winnie Prepare FY19 budget. $230.00 1.0 $230.00

 Meredith, Wendy Meet with W. Meredith, B. Murdock 

(Deloitte) to discuss 2019 audit and 

bankruptcy accounting issues.

$380.00 0.6 $228.00

 Meredith, Wendy Meet with W. Meredith, J. Ncho-Oguie 

(Deloitte) to discuss 2019 audit and 

accounting issues.

$380.00 1.2 $456.00

 Meredith, Wendy Meeting with E. Murdock, N. Chhajer, 

S. Jasinski (Deloitte), J. Garboden, S. 

Hunter (PGE) in order to discuss 

upcoming Q2 process as well as 

segment considerations.

$380.00 0.5 $190.00

 Meredith, Wendy Discussion between B. Rice, W. 

Meredith, E. Murdock, J. Ncho Oguie, 

and S. Jasinski (Deloitte) regarding 

Income Statement scoping and Tech 

Ex forms.

$380.00 1.0 $380.00

 Misra, Saurabh Attend IT Audit status call with P. 

Giamanco, W. Kipkirui, V. Choudury 

(Deloitte).

$290.00 1.0 $290.00

7

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 8

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/05/2019

 Murdock, Elizabeth Discussion between B. Rice, W. 

Meredith, E. Murdock, J. Ncho Oguie, 

and S. Jasinski (Deloitte) regarding 

Income Statement scoping and Tech 

Ex forms.

$330.00 1.0 $330.00

 Murdock, Elizabeth Meeting with V. Hennessy (Deloitte) to 

discuss AR Risk assessment.

$330.00 0.3 $99.00

 Murdock, Elizabeth Reviewed fraud risk assessment 

powerpoint slides to be presented 

during fraud brainstorming meeting.

$330.00 0.9 $297.00

 Murdock, Elizabeth Organizing tasks and emails for the 

day.

$330.00 0.2 $66.00

 Murdock, Elizabeth Meeting with W. Meredith, N. Chhajer, 

S. Jasinski (Deloitte), J. Garboden, S. 

Hunter (PGE) in order to discuss 

upcoming Q2 process as well as 

segment considerations.

$330.00 0.5 $165.00

 Murdock, Elizabeth Assess plan and risk areas for FY'19 

audit.

$330.00 2.9 $957.00

 Rice, Blake Update project plan and section 

allocation for year audit, Q2 review, 

and planning meeting

$230.00 3.1 $713.00

 Rice, Blake Discussion between B. Rice, W. 

Meredith, E. Murdock, J. Ncho Oguie, 

and S. Jasinski (Deloitte) regarding 

Income Statement scoping and Tech 

Ex forms.

$230.00 1.0 $230.00

 Rice, Blake Perform Background Check on new 

executive.

$230.00 1.0 $230.00

 Varkey, Jamie Call with E. Murdock (Deloitte) to 

discuss PG&E environmental scope for 

FY’19.

$330.00 0.2 $66.00

06/06/2019

 Giamanco, Patrick Call with K. Weeks (PG&E) to discuss 

PG&E resource plans.

$330.00 0.5 $165.00

 Giamanco, Patrick Update IT audit slides for team 

planning meeting.

$330.00 1.5 $495.00

 Giamanco, Patrick Call with W. Kipkirui (Deloitte) to 

discuss IT Audit approach changes.

$330.00 0.5 $165.00

8

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 9

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/06/2019

 Hamner, Jack Prepare the board of directors and 

compliance and ethics hotline control 

workpaper.

$200.00 2.3 $460.00

 Hamner, Jack Draft email to S. Sreeram (D&T) 

introducing the engagement and the 

audit plan.

$200.00 0.5 $100.00

 Hamner, Jack Schedule additional procurement 

control walkthrough meetings for the 

following week.

$200.00 0.8 $160.00

 Hennessy, Vincent Update invoice scanning memo. $200.00 1.0 $200.00

 Hennessy, Vincent Update invoice scanning workpaper. $200.00 1.1 $220.00

 Hennessy, Vincent Performed work on independence 

workpaper.

$200.00 0.4 $80.00

 Hennessy, Vincent Research accounting guidance 

regarding invoice scanning.

$200.00 0.3 $60.00

 Kipkirui, Winnie Prepare FY19 budget. $230.00 1.0 $230.00

 Kipkirui, Winnie Call with P. Giamanco (Deloitte) to 

discuss IT Audit approach changes.

$230.00 0.5 $115.00

 Kipkirui, Winnie Prepare scheduled control test plan. $230.00 2.5 $575.00

 Meredith, Wendy Discussion with S. Verma, E. Murdock, 

B. Rice (Deloitte) regarding fraud 

brainstorming slides.

$380.00 0.5 $190.00

 Misra, Saurabh Prepare PG&E Observation Deck for 

last 3 years observations.

$290.00 1.0 $290.00

 Murdock, Elizabeth Update powerpoint slides for fraud 

brainstorming discussion portion of 

planning meeting.

$330.00 0.5 $165.00

 Murdock, Elizabeth Research and responded to email from 

 E. Collier (PGE) regarding minimum 

threshold of legal matters to be 

considered material (to be included in 

quarterly litigation communications 

between PGE and D&T).

$330.00 0.5 $165.00

 Murdock, Elizabeth Discussion with S. Verma, W. 

Meredith, B. Rice (Deloitte) regarding 

fraud brainstorming slides.

$330.00 0.5 $165.00

 Rice, Blake Edit planning meeting slides for Tax, 

ERS, Fraud.

$230.00 1.0 $230.00

9

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 10

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/06/2019

 Rice, Blake Discussion with S. Verma, W. 

Meredith, E. Murdock (Deloitte) 

regarding fraud brainstorming slides.

$230.00 0.5 $115.00

 Rice, Blake Continued to address notes within 

balance sheet scoping workpaper

$230.00 2.0 $460.00

 Verma, Sachin Discussion with W. Meredith, E. 

Murdock, B. Rice (Deloitte) regarding 

fraud brainstorming slides.

$380.00 0.5 $190.00

06/07/2019

 Kipkirui, Winnie Prepare control process walkthrough 

schedule updates for new system 

contacts from updated FY'19 Risk 

Control Matrix.

$230.00 1.0 $230.00

 Kipkirui, Winnie Document Information Technology 

Risk of material misstatement controls 

for SAP (accounting system) business 

process controls.

$230.00 3.0 $690.00

06/10/2019

 Azebu, Matt Attend Pacific Gas and Electric 

Company Planning Meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, B. Murdock, S. 

Jasinski, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin.

$230.00 2.5 $575.00

 Azebu, Matt Attend Pacific Gas and Electric 

Company Planning Meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

B. Rice.

$230.00 1.5 $345.00

 Azebu, Matt Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$230.00 2.5 $575.00

10

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 11

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Azebu, Matt Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$230.00 1.5 $345.00

 Bedi, Arpit Prepare Internal Control master audit 

plan workpaper.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with P. Tiperneni (PGE) and included a 

listing of controls which will be 

discussed in the walkthrough of the 

Powerplant accounting system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with S. Campbell (PGE) and included a 

listing of controls which will be 

discussed in the walkthrough of the 

Ariba accounting system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with L. Wenczel, T. Phan, D. Utterback 

and V. Koshevatsy (PGE) and included 

a listing of controls which will be 

discussed in the walkthrough of the 

customer care and billings accounting 

system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with M.Manns and M. McKinney (PGE) 

and included a listing of controls which 

will be discussed in the walkthrough of 

the advanced billings accounting 

system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with S. Kung and C. Schurmann (PGE) 

and included a listing of controls which 

will be discussed in the walkthrough of 

the Endur accounting system.

$200.00 1.0 $200.00

11

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 12

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Bhattacharya, Ayush Set up control walkthrough meeting 

with A. Hilliard, J. Holmes and S. 

Ramisetti (PGE) and included a listing 

of controls which will be discussed in 

the walkthrough of the MDMS 

accounting system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with H. Chen and A. Wang (PGE) and 

included a listing of controls which will 

be discussed in the walkthrough of the 

MDS accounting system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with P. Tiperneni (PGE) and included a 

listing of controls which will be 

discussed in the walkthrough of the 

RSS accounting system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with J. Jorajuria, T. Sullivan, and N. 

Casey (PGE) and included a listing of 

controls which will be discussed in the 

walkthrough of the AD accounting 

system.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Set up control walkthrough meeting 

with G. Ghorpade and R. Respaccio 

(PGE) and included a listing of controls 

which will be discussed in the 

walkthrough of the Windows 

accounting system.

$200.00 1.0 $200.00

 Cochran, James Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Cochran, James Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 3.5 $1,330.00

12

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 13

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Donahue, Nona Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, R. Nkinzingabo, M. Azebu, B. 

Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Donahue, Nona Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 3.5 $1,330.00

 Giamanco, Patrick Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, J. Cochran, W. 

Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$330.00 1.5 $495.00

 Gillam, Tim Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, S. Verma, 

J. Ncho-Oguie, B. Murdock, S. 

Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, K. 

Sewell, K. Chan, B. Martin (Deloitte).

$380.00 2.5 $950.00

 Gillam, Tim Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, S. Verma, J. 

Ncho-Oguie, P. Giamanco, J. Cochran, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Hamner, Jack Prepare for Greenhouse Gas control 

process walkthroughs scheduled for 

the following day.

$200.00 0.7 $140.00

 Hamner, Jack Address notes in the understanding the 

entity workbook.

$200.00 1.8 $360.00

13

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 14

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Hamner, Jack Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$200.00 2.5 $500.00

 Hamner, Jack Prepare for the PG&E team planning 

meeting by reviewing slides and 

making note of potential fraud risks for 

the current year.

$200.00 1.5 $300.00

 Hamner, Jack Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, B. Rice, V. Hennessy, L. 

Schloetter, K. Sewell, J. Yuen.

$200.00 1.5 $300.00

 Hennessy, Vincent Discussion regarding meter to cash 

controls with L. Schloetter (Deloitte).

$200.00 0.7 $140.00

 Hennessy, Vincent Prepare for PG&E planning meeting. $200.00 2.1 $420.00

 Hennessy, Vincent Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$200.00 2.5 $500.00

 Hennessy, Vincent Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, B. Rice, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$200.00 1.5 $300.00

 Jasinski, Samantha Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$290.00 1.5 $435.00

14

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 15

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Jasinski, Samantha Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$290.00 2.5 $725.00

 Kipkirui, Winnie Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$230.00 1.5 $345.00

 Kipkirui, Winnie Update controls PowerPoint 

presentation to be used during 

walkthroughs.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document testing strategy update for 

FY'19.

$230.00 0.5 $115.00

 Martin, Blake Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, K. 

Sewell, K. Chan (Deloitte).

$200.00 2.5 $500.00

 Martin, Blake Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, K. 

Sewell, K. Chan (Deloitte).

$200.00 1.5 $300.00

 Meredith, Wendy Review internal 2019 audit planning 

meeting materials.

$380.00 1.3 $494.00

 Meredith, Wendy Attend (partial) PG&E planning 

meeting with T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, K. 

Sewell, K. Chan, B. Martin (Deloitte).

$380.00 1.8 $684.00

15

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 16

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Meredith, Wendy Attend PG&E planning meeting with T. 

Pemberton, T. Gillam, S. Verma, J. 

Ncho-Oguie, P. Giamanco, J. Cochran, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Murdock, Elizabeth Prepare for planning meeting. $330.00 1.0 $330.00

 Murdock, Elizabeth Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, S. Jasinski, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$330.00 2.5 $825.00

 Murdock, Elizabeth Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$330.00 1.5 $495.00

 Ncho-Oguie, Jean-Denis Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, B. Murdock, S. Jasinski, M. 

Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$330.00 2.5 $825.00

 Ncho-Oguie, Jean-Denis Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, P. Giamanco, J. Cochran, W. 

Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$330.00 1.5 $495.00

 Nkinzingabo, Rudy Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, M. Azebu, B. 

Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$290.00 1.5 $435.00

16

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 17

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Nkinzingabo, Rudy Review Q1 workpapers for planning 

meeting.

$290.00 1.0 $290.00

 Pemberton, Tricia Attend PG&E planning meeting with W. 

Meredith, T. Gillam, S. Verma, J. 

Ncho-Oguie, P. Giamanco, J. Cochran, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Pemberton, Tricia Attend PG&E planning meeting with 

W. Meredith, T. Gillam, S. Verma, J. 

Ncho-Oguie, B. Murdock, S. Jasinski, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$380.00 2.5 $950.00

 Rice, Blake Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$230.00 2.5 $575.00

 Rice, Blake Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen

$230.00 1.5 $345.00

 Rice, Blake Prepare updated Planning Meeting 

Slides with Advisory slides and Fraud 

discussion.

$230.00 0.9 $207.00

 Schloetter, Lexie Discussion regarding billings controls 

with V. Hennessy (Deloitte).

$180.00 0.7 $126.00

 Schloetter, Lexie Close notes on billings control testing 

workpapers.

$180.00 0.8 $144.00

 Schloetter, Lexie Prepare for accounting policy 

discussion and slides for the PG&E 

planning meeting.

$180.00 2.5 $450.00

17

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 18

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Schloetter, Lexie Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, K. Sewell, K. 

Chan, B. Martin (Deloitte).

$180.00 2.5 $450.00

 Schloetter, Lexie Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, K. Sewell, J. Yuen.

$180.00 1.5 $270.00

 Sewell, Kyle Prepare accounting policy and fraud 

brainstorming discussion slides for the 

PG&E planning meeting.

$180.00 2.5 $450.00

 Sewell, Kyle Document notes and comments from 

audit planning meeting.

$180.00 1.5 $270.00

 Sewell, Kyle Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, J. Yuen.

$180.00 1.5 $270.00

 Sewell, Kyle Attend PG&E planning meeting with 

W. Meredith, T. Pemberton, T. Gillam, 

S. Verma, J. Ncho-Oguie, B. Murdock, 

S. Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, K. 

Chan, B. Martin (Deloitte).

$180.00 2.5 $450.00

 Verma, Sachin Attend (partial) PG&E planning 

meeting with W. Meredith, T. 

Pemberton, T. Gillam, J. Ncho-Oguie, 

B. Murdock, S. Jasinski, M. Azebu, B. 

Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, K. Chan, B. 

Martin (Deloitte).

$380.00 1.0 $380.00

18

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 19

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/10/2019

 Verma, Sachin Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, J. 

Ncho-Oguie, P. Giamanco, J. Cochran, 

W. Kipkirui, B. Murdock, S. Jasinski, N. 

Donahue, R. Nkinzingabo, M. Azebu, 

B. Rice, V. Hennessy, J. Hamner, L. 

Schloetter, K. Sewell, J. Yuen.

$380.00 1.5 $570.00

 Yuen, Jennifer Attend PG&E planning meeting with W. 

Meredith, T. Pemberton, T. Gillam, S. 

Verma, J. Ncho-Oguie, P. Giamanco, 

J. Cochran, W. Kipkirui, B. Murdock, S. 

Jasinski, N. Donahue, R. Nkinzingabo, 

M. Azebu, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, K. Sewell

$230.00 1.5 $345.00

06/11/2019

 Azebu, Matt Meeting with W. Meredith, B. Rice, S. 

Jasinski, J. Hamner, V. Hennessy, L. 

Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$230.00 1.0 $230.00

 Azebu, Matt Review risk of material misstatements 

identified related to the greenhouse 

gas process.

$230.00 1.1 $253.00

 Azebu, Matt Meeting with J. Ncho-Oguie, S. 

Jasinski, J. Hamner (Deloitte) to 

discuss testing procedures over 

Greenhouse Gas – Natural Gas risks.

$230.00 0.5 $115.00

 Azebu, Matt Review risk assessment related to gas 

volumes.

$230.00 1.2 $276.00

 Azebu, Matt Review affiliate listing workpaper. $230.00 1.1 $253.00

 Azebu, Matt Meet with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter 

(Deloitte) to discuss workpaper status 

and priorities for the week.

$230.00 0.6 $138.00

 Hamner, Jack Meeting with J. Ncho-Oguie, S. 

Jasinski, M. Azebu (Deloitte) to discuss 

testing procedures over Greenhouse 

Gas – Natural Gas risks.

$200.00 0.5 $100.00

19

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 20

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/11/2019

 Hamner, Jack Meet with S. Wojda (PG&E) and K. 

Sewell (Deloitte) to discuss the 

greenhouse gas reconciliation control.

$200.00 0.5 $100.00

 Hamner, Jack Discussion with M. Azebu (Deloitte) 

regarding planned testing procedures 

to address Greenhouse Gas – natural 

gas risks.

$200.00 0.4 $80.00

 Hamner, Jack Discussion with K. Schloetter (Deloitte) 

regarding notes left by S. Jasinski 

(Deloitte) on understanding the entity 

workpaper.

$200.00 0.9 $180.00

 Hamner, Jack Meet with K. Sewell (Deloitte) and B. 

Ng (PG&E) to discuss natural gas 

procurement process.

$200.00 1.1 $220.00

 Hamner, Jack Discuss natural gas procurement 

controls with K. Sewell (Deloitte).

$200.00 0.4 $80.00

 Hamner, Jack Meet with B. Ng (PG&E) and K. Sewell 

(Deloitte) to discuss core gas supply 

process.

$200.00 0.9 $180.00

 Hamner, Jack Meeting with W. Meredith, B. Rice, M. 

Azebu, S. Jasinski, V. Hennessy, L. 

Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$200.00 1.0 $200.00

 Hamner, Jack Meet with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter, 

and M. Azebu (Deloitte) to discuss 

workpaper status and priorities for the 

week.

$200.00 0.6 $120.00

 Hennessy, Vincent Meeting with W. Meredith, B. Rice, M. 

Azebu, S. Jasinski, J. Hamner, L. 

Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$200.00 1.0 $200.00

 Hennessy, Vincent Prepare for billings report information 

meeting.

$200.00 1.4 $280.00

 Hennessy, Vincent Coordinate with R. Tirado and B. 

Truong (PG&E) to schedule meetings 

to discuss billings reports.

$200.00 0.3 $60.00

20

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 21

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/11/2019

 Hennessy, Vincent Discussion with A. Yee (PG&E) 

regarding Advanced Billing System 

(ABS) vs. Customer Care & Billing 

(CC&B) system revenue breakout.

$200.00 0.9 $180.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte) 

and S. Currie (PG&E) regarding 

billings controls.

$200.00 0.9 $180.00

 Hennessy, Vincent Met with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter, 

and M. Azebu (Deloitte) to discuss 

workpaper status and priorities for the 

week.

$200.00 0.6 $120.00

 Jasinski, Samantha Meeting with J. Ncho-Oguie, M. Azebu, 

J. Hamner (Deloitte) to discuss testing 

procedures over Greenhouse Gas – 

Natural Gas risks.

$290.00 0.5 $145.00

 Jasinski, Samantha Meeting with W. Meredith, B. Rice, M. 

Azebu, J. Hamner, V. Hennessy, L. 

Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$290.00 1.0 $290.00

 Jasinski, Samantha Met with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter, 

and M. Azebu (Deloitte) to discuss 

workpaper status and priorities for the 

week

$290.00 0.6 $174.00

 Kipkirui, Winnie Update controls PowerPoint 

presentation to be used during 

walkthroughs.

$230.00 2.0 $460.00

 Kipkirui, Winnie Continued to update controls 

PowerPoint presentation to be used 

during walkthroughs.

$230.00 2.0 $460.00

 Meredith, Wendy Meeting with B. Rice, M. Azebu, S. 

Jasinski, J. Hamner, V. Hennessy, L. 

Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$380.00 1.0 $380.00

 Ncho-Oguie, Jean-Denis Meeting with S. Jasinski, M. Azebu, J. 

Hamner (Deloitte) to discuss testing 

procedures over Greenhouse Gas – 

Natural Gas risks.

$330.00 0.5 $165.00

21

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 22

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/11/2019

 Ncho-Oguie, Jean-Denis Meeting with W. Meredith, B. Rice, M. 

Azebu, S. Jasinski, J. Hamner, V. 

Hennessy, L. Schloetter, K. Sewell 

(Deloitte) to discuss details of the 

power and utilities industry.

$330.00 1.0 $330.00

 Rice, Blake Meet with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter, 

and M. Azebu (Deloitte) to discuss 

workpaper status and priorities for the 

week.

$230.00 0.6 $138.00

 Rice, Blake Meeting with W. Meredith, M. Azebu, 

S. Jasinski, J. Hamner, V. Hennessy, 

L. Schloetter, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$230.00 1.0 $230.00

 Rice, Blake Address income statement scoping 

notes.

$230.00 2.5 $575.00

 Schloetter, Lexie Meeting with W. Meredith, B. Rice, M. 

Azebu, S. Jasinski, J. Hamner, V. 

Hennessy, K. Sewell, J. Ncho-Oguie 

(Deloitte) to discuss details of the 

power and utilities industry.

$180.00 1.0 $180.00

 Schloetter, Lexie Analyze flow chart when updating 

billings control workpaper.

$180.00 2.8 $504.00

 Schloetter, Lexie Assess and plan for billings control 

testing.

$180.00 1.2 $216.00

 Schloetter, Lexie Meeting with A. Yee (PG&E) regarding 

billings controls over customer 

accounts receivable.

$180.00 0.8 $144.00

 Schloetter, Lexie Meeting with V. Hennessey (Deloitte) 

and S. Currie (PG&E) regarding 

billings controls.

$180.00 0.9 $162.00

 Schloetter, Lexie Discussion with J. Hamner (Deloitte) 

regarding understanding the entity 

form comments left by S. Jasinski 

(D&T).

$180.00 0.9 $162.00

 Schloetter, Lexie Meet with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, M. Azebu 

(Deloitte) to discuss workpaper status 

and priorities for the week.

$180.00 0.6 $108.00

22

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 23

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/11/2019

 Sewell, Kyle Review greenhouse gas reconciliation 

prior to meeting with S. Wojda (PG&E).

$180.00 0.8 $144.00

 Sewell, Kyle Discuss natural gas procurement 

controls with J. Hamner (Deloitte).

$180.00 0.4 $72.00

 Sewell, Kyle Review prior year greenhouse gas 

testing documentation.

$180.00 0.4 $72.00

 Sewell, Kyle Meet with S. Wojda (PG&E) and J. 

Hamner (Deloitte) to discuss the 

greenhouse gas reconciliation control.

$180.00 0.5 $90.00

 Sewell, Kyle Continue to update memo 

summarizing results of fraud 

brainstorming discussion.

$180.00 0.8 $144.00

 Sewell, Kyle Update memo summarizing results of 

fraud brainstorming discussion.

$180.00 1.1 $198.00

 Sewell, Kyle Meet with J. Hamner (Deloitte) and B. 

Ng (PG&E) to discuss natural gas 

procurement process.

$180.00 1.1 $198.00

 Sewell, Kyle Prepare for meeting with B. Ng (PG&E) 

regarding natural gas procurement 

grids.

$180.00 0.5 $90.00

 Sewell, Kyle Meet with B. Ng (PG&E) and J. 

Hamner (Deloitte) to discuss core gas 

supply process.

$180.00 0.9 $162.00

 Sewell, Kyle Discuss natural gas procurement 

controls with J. Hamner (Deloitte).

$180.00 0.4 $72.00

 Sewell, Kyle Met with B. Rice, S. Jasinski, J. 

Hamner, V. Hennessy, L. Schloetter, 

and M. Azebu (Deloitte) to discuss 

workpaper status and priorities for the 

week.

$180.00 0.6 $108.00

 Sewell, Kyle Meeting with W. Meredith, B. Rice, M. 

Azebu, S. Jasinski, J. Hamner, V. 

Hennessy, L. Schloetter, J. NchoOguie (Deloitte) to discuss details of 

the power and utilities industry.

$180.00 1.0 $180.00

06/12/2019

 Azebu, Matt Discussion with J. Hamner (Deloitte) 

testing procedures to address 

greenhouse gas – natural gas risks.

$230.00 0.4 $92.00

23

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 24

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/12/2019

 Azebu, Matt Meeting with J. Ncho-Oguie, S. 

Jasinski, J. Hamner (Deloitte) to 

discuss testing procedures over 

greenhouse gas – Natural Gas risks.

$230.00 0.5 $115.00

 Azebu, Matt Review the risks of material 

misstatement identified related to the 

greenhouse gas process.

$230.00 2.2 $506.00

 Azebu, Matt Review payroll process sectional 

memo.

$230.00 1.7 $391.00

 Choudhury, Viki Prepared Segregation of Duties 

analysis workpaper

$200.00 3.0 $600.00

 Dickens, Cody Discussion with J. Hartman, B. Rice, E. 

Murdock, W. Meredith (Deloitte) and N. 

Riojas, J. Hong, P. Ong (PG&E) 

regarding Asset Retirement Obligation 

risk assessment.

$230.00 0.3 $69.00

 Giamanco, Patrick Correspond via email with K. Weeks, 

W. Kipkirui (Deloitte) to discuss 

resource planning.

$330.00 0.5 $165.00

 Hamner, Jack Update the Q2'2019 sharepoint site for 

client-provided supporting documents.

$200.00 0.5 $100.00

 Hamner, Jack Discussion with M. Azebu (Deloitte) 

testing procedures to address 

greenhouse gas – natural gas risks.

$200.00 0.4 $80.00

 Hamner, Jack Perform risk assessment procedures 

for the greenhouse gas - natural gas 

risks of material misstatement.

$200.00 2.1 $420.00

 Hamner, Jack Document risk assessment for 

emissions-related greenhouse gas 

risks.

$200.00 1.6 $320.00

 Hamner, Jack Meeting with J. Ncho-Oguie, S. 

Jasinski, M. Azebu (Deloitte) to discuss 

testing procedures over greenhouse 

gas – Natural Gas risks.

$200.00 0.5 $100.00

 Hamner, Jack Prepare for procurement controls 

process walkthrough meetings 

scheduled for the subsequent day.

$200.00 0.7 $140.00

24

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 25

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/12/2019

 Hartman, John Discussion with C. Dickens, B. Rice, E. 

Murdock, W. Meredith (Deloitte) and N. 

Riojas, J. Hong, P. Ong (PG&E) 

regarding Asset Retirement Obligation 

risk assessment.

$330.00 0.3 $99.00

 Hennessy, Vincent Document variance analysis control. $200.00 0.3 $60.00

 Hennessy, Vincent Research control guidance for 

ineffective controls.

$200.00 0.3 $60.00

 Hennessy, Vincent Discussion with R. Tirado and B. 

Truong (PG&E) regarding billings 

reports.

$200.00 0.8 $160.00

 Hennessy, Vincent Meeting with E. Murdock, B. Rice, L. 

Schloetter (Deloitte) regarding testing 

process over billing reports.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with B. Rice (Deloitte) 

regarding billings reports.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control meeting.

$200.00 0.7 $140.00

 Hennessy, Vincent Correspond via email with M. Merlo 

(PG&E) regarding control testing.

$200.00 0.4 $80.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte), B. 

Baldwin, S. Currie, J. Pitman (PG&E) 

regarding billings control.

$200.00 0.8 $160.00

 Hennessy, Vincent Updated independence workpaper. $200.00 1.1 $220.00

 Jasinski, Samantha Meeting with E. Murdock, J. NchoOguie (Deloitte) for risk assessment 

analysis and procedures planning 

discussion for normal purchase normal 

sales contract modifications.

$290.00 0.7 $203.00

 Jasinski, Samantha Meeting with S. Hunter (PG&E) and J. 

Ncho-Oguie (Deloitte) to discuss 

question on regulatory accounting 

implications of Transmission Owner 

formula rates.

$290.00 0.5 $145.00

 Jasinski, Samantha Meeting with C. Higginbotham 

(Deloitte) to discuss PGE scheduling 

changes.

$290.00 1.0 $290.00

25

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 26

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/12/2019

 Jasinski, Samantha Meeting with J. Ncho-Oguie, M. Azebu, 

J. Hamner (Deloitte) to discuss testing 

procedures over greenhouse gas – 

Natural Gas risks.

$290.00 0.5 $145.00

 Kipkirui, Winnie Update FY'19 listing of controls being 

tested for current year.

$230.00 2.0 $460.00

 Kipkirui, Winnie Continued to update FY'19 listing of 

controls being tested for current year.

$230.00 1.0 $230.00

 Kipkirui, Winnie Further updated FY'19 listing of 

controls being tested for current year.

$230.00 1.0 $230.00

 Meredith, Wendy Meet with J. Ncho and W. Meredith 

regarding audit status and planning

$380.00 0.5 $190.00

 Meredith, Wendy Discussion with J. Hartman, C. 

Dickens, B. Rice, E. Murdock (Deloitte) 

and N. Riojas, J. Hong, P. Ong (PG&E) 

regarding Asset Retirement Obligation 

risk assessment.

$380.00 0.3 $114.00

 Misra, Saurabh Prepared PG&E internal control 

considerations summary powerpoint 

deck.

$290.00 1.0 $290.00

 Murdock, Elizabeth Discussion with L. Schloetter (Deloitte) 

regarding upcoming audit expectations 

and feedback.

$330.00 0.6 $198.00

 Murdock, Elizabeth Discussion with J. Hartman, C. 

Dickens, B. Rice, W. Meredith 

(Deloitte) and N. Riojas, J. Hong, P. 

Ong (PG&E) regarding Asset 

Retirement Obligation risk 

assessment.

$330.00 0.3 $99.00

 Murdock, Elizabeth Meeting with J. Ncho-Oguie, S. 

Jasinski (Deloitte) for risk assessment 

analysis and procedures planning 

discussion for normal purchase normal 

sales contract modifications.

$330.00 0.7 $231.00

 Murdock, Elizabeth Meeting with B. Rice, L. Schloetter, V. 

Hennessy (Deloitte) regarding testing 

process over billing reports.

$330.00 0.6 $198.00

 Murdock, Elizabeth Meeting with B. Rice (Deloitte) to 

discuss PG&E audit engagement.

$330.00 0.5 $165.00

26

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 27

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/12/2019

 Murdock, Elizabeth Meeting with L. Schloetter (Deloitte) to 

discuss the PG&E audit engagement.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Meeting with S. Jasinski, M. Azebu, J. 

Hamner (Deloitte) to discuss testing 

procedures over greenhouse gas – 

Natural Gas risks.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Meeting with E. Murdock, S. Jasinski 

(Deloitte) for risk assessment analysis 

and procedures planning discussion for 

normal purchase normal sales contract 

modifications.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Meeting with S. Hunter (PG&E) and S. 

Jasinski (Deloitte) to discuss question 

on regulatory accounting implications 

of Transmission Owner formula rates.

$330.00 0.5 $165.00

 Rice, Blake Discussion with J. Hartman, C. 

Dickens, E. Murdock, W. Meredith 

(Deloitte) and N. Riojas, J. Hong, P. 

Ong (PG&E) regarding Asset 

Retirement Obligation risk 

assessment.

$230.00 0.3 $69.00

 Rice, Blake Discussion with V. Hennessy (Deloitte) 

regarding billings reports.

$230.00 0.6 $138.00

 Rice, Blake Meeting with E. Murdock, L. Schloetter, 

V. Hennessy (Deloitte) regarding 

testing process over billing reports.

$230.00 0.6 $138.00

 Rice, Blake Meeting with E. Murdock (Deloitte) to 

discuss PG&E audit engagement.

$230.00 0.5 $115.00

 Rice, Blake Address income statement scoping 

notes.

$230.00 3.0 $690.00

 Rice, Blake Review Fraud Summary of discussion 

from Fraud Brainstorming slides.

$230.00 0.9 $207.00

 Schloetter, Lexie Meeting with E. Murdock (Deloitte) to 

discuss the PG&E audit engagement.

$180.00 0.5 $90.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control meeting.

$180.00 0.7 $126.00

 Schloetter, Lexie Discussion with E. Murdock (Deloitte) 

regarding upcoming audit expectations 

and feedback.

$180.00 0.6 $108.00

 Schloetter, Lexie Prepare for billings control meeting. $180.00 1.8 $324.00

27

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 28

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/12/2019

 Schloetter, Lexie Document billings controls. $180.00 2.4 $432.00

 Schloetter, Lexie Meeting with E. Murdock, B. Rice, V. 

Hennessy (Deloitte) regarding testing 

process over billing reports.

$180.00 0.6 $108.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte), B. 

Baldwin, S. Currie, J. Pitman (PG&E) 

regarding billings control.

$180.00 0.8 $144.00

 Schloetter, Lexie Close notes on risk assessment work 

paper.

$180.00 0.8 $144.00

 Sewell, Kyle Document control design steps for the 

bilateral contract grid review control.

$180.00 1.4 $252.00

 Sewell, Kyle Clear notes to the group audit memo. $180.00 0.4 $72.00

 Sewell, Kyle Finalize fraud brainstorming discussion 

memo.

$180.00 0.7 $126.00

 Sewell, Kyle Document comments within fraud 

brainstorming discussion memo.

$180.00 1.6 $288.00

 Sewell, Kyle Review Price Risk Management 

section prior to meeting with S. Tatai, 

Z. Birden (PG&E).

$180.00 0.8 $144.00

 Sewell, Kyle Review bilateral grid control operating 

effectiveness selection.

$180.00 1.2 $216.00

06/13/2019

 Azebu, Matt Discussion with B. Rice, L. Schloetter, 

V. Hennessy (Deloitte) regarding 

billings control and information used in 

the control.

$230.00 0.6 $138.00

 Azebu, Matt Review the risks of material 

misstatement identified related to the 

payroll process.

$230.00 3.4 $782.00

 Azebu, Matt Review the project plan to prepare for 

the quarter ending June 30, 2019.

$230.00 1.5 $345.00

 Azebu, Matt Updated the document requests to be 

provided by the client for the quarter 

ending June 30, 2019

$230.00 1.3 $299.00

 Hamner, Jack Document risk assessment for 

emissions-related greenhouse gas 

risks.

$200.00 2.0 $400.00

28

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 29

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/13/2019

 Hamner, Jack Perform risk assessment procedures 

for the greenhouse gas - natural gas 

risks of material misstatement.

$200.00 3.5 $700.00

 Hamner, Jack Review the CAISO (California 

Independent System Operator) electric 

procurement control workpaper.

$200.00 0.5 $100.00

 Hamner, Jack Meet with D. Chan (PG&E) and K. 

Sewell (Deloitte) to discuss energy 

procurement transmission grids.

$200.00 1.5 $300.00

 Hamner, Jack Meet with K. Sewell (Deloitte) to 

prepare for meeting with D. Chan 

(PG&E) regarding energy procurement 

transmission.

$200.00 0.5 $100.00

 Hamner, Jack Met with S. Zhang (PG&E) and K. 

Sewell (Deloitte) to discuss electric 

settlement grid preparation process.

$200.00 0.5 $100.00

 Hennessy, Vincent Meet with L. Schloetter (Deloitte), M. 

Merlo (PG&E) regarding gas billings 

control.

$200.00 0.2 $40.00

 Hennessy, Vincent Prepare for gas billings control 

meeting.

$200.00 0.6 $120.00

 Hennessy, Vincent Research how to obtain the number of 

advanced billing customers vs. regular 

customers.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with M. Azebu, B. Rice, L. 

Schloetter (Deloitte) regarding billings 

control and information used in the 

control.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

and P. Lui (PG&E) regarding gas 

billings control.

$200.00 0.7 $140.00

 Meredith, Wendy Review audit planning workpapers. $380.00 2.3 $874.00

 Misra, Saurabh Continued to prepare PG&E internal 

control considerations summary 

powerpoint deck for last 3-years.

$290.00 1.0 $290.00

 Rice, Blake Discussion with M. Azebu, B. Rice, L. 

Schloetter, and V. Hennessy (Deloitte) 

regarding billings control and 

information used in the control.

$230.00 0.6 $138.00

29

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 30

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/13/2019

 Rice, Blake Further addressed comments left 

within balance sheet scoping 

workpaper

$230.00 2.0 $460.00

 Rice, Blake Discussion with M. Azebu, L. 

Schloetter, V. Hennessy (Deloitte) 

regarding billings control and 

information used in the control.

$230.00 0.6 $138.00

 Rice, Blake Addressed additional comments left 

within balance sheet scoping 

workpaper

$230.00 2.9 $667.00

 Schloetter, Lexie Meet with L. Schloetter (Deloitte), M. 

Merlo (PG&E) regarding gas billings 

control.

$180.00 0.2 $36.00

 Schloetter, Lexie Discussion with M. Azebu, B. Rice, V. 

Hennessy (Deloitte) regarding billings 

control and information used in the 

control.

$180.00 0.6 $108.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

and P. Lui (PG&E) regarding gas 

billings control.

$180.00 0.7 $126.00

 Schloetter, Lexie Consider ramifications of information 

used in the control for billings controls.

$180.00 0.4 $72.00

 Schloetter, Lexie Document and understand billing 

controls.

$180.00 2.2 $396.00

 Schloetter, Lexie Document billings controls for control 

process walkthrough on rate changes.

$180.00 0.8 $144.00

 Schloetter, Lexie Close notes on understanding the 

entity procedures.

$180.00 0.9 $162.00

 Schloetter, Lexie Update the understanding the entity 

memo for manager notes.

$180.00 1.0 $180.00

 Sewell, Kyle Review notes from energy 

procurement transmission grids 

meeting with D. Chan (PG&E).

$180.00 0.4 $72.00

 Sewell, Kyle Review notes from electric settlement 

grid preparation process meeting with 

S. Zhang (PG&E).

$180.00 0.5 $90.00

 Sewell, Kyle Meet with D. Chan (pg&e) and J. 

Hamner (Deloitte) to discuss energy 

procurement transmission grids.

$180.00 1.5 $270.00

30

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 31

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/13/2019

 Sewell, Kyle Meet with J. Hamner (Deloitte) to 

prepare for meeting with D. Chan 

(PG&E) regarding energy procurement 

transmission.

$180.00 0.5 $90.00

 Sewell, Kyle Met with S. Zhang (PG&E) and J. 

Hamner (Deloitte) to discuss electric 

settlement grid preparation process.

$180.00 0.8 $144.00

 Sewell, Kyle Continue to document operating 

effectiveness bilateral procurement 

grid review control.

$180.00 0.8 $144.00

 Sewell, Kyle Continue to document operating 

effectiveness selection for bilateral 

procurement grid review control.

$180.00 1.0 $180.00

 Varshney, Swati Sent email to J. Hamner, A. Bedi and 

S. Varshney (all D&T) regarding status 

of workpapers

$230.00 0.5 $115.00

06/14/2019

 Azebu, Matt Review the flowchart prepared for the 

greenhouse gas process.

$230.00 1.2 $276.00

 Azebu, Matt Review the greenhouse gas journal 

entry control design and 

implementation.

$230.00 2.6 $598.00

 Azebu, Matt Update audit planning memorandum 

for 2019 audit plan.

$230.00 1.8 $414.00

 Azebu, Matt Review documentation of the audit 

planning memorandum.

$230.00 2.4 $552.00

 Bedi, Arpit Work on Q2 2019 ratio analysis. $200.00 3.5 $700.00

 Giamanco, Patrick Review Internal Technology ("IT") audit 

planning materials - IT Compliance 

controls reliance approach.

$330.00 0.5 $165.00

 Hamner, Jack Meeting with S. Tatai, Z. Birden 

(PG&E), and K. Sewell (Deloitte) to 

discuss Energy Accounting's and 

Risk's processes in relation to the price 

risk management instruments.

$200.00 0.5 $100.00

 Hamner, Jack Prepare the price risk management 

instruments risk assessment 

memorandum.

$200.00 3.9 $780.00

31

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 32

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/14/2019

 Hamner, Jack Continue to prepare the price risk 

management instruments risk 

assessment memorandum.

$200.00 3.2 $640.00

 Hennessy, Vincent Prepare for rate change control 

meeting.

$200.00 0.6 $120.00

 Hennessy, Vincent Perform billings control process 

walkthrough with L. Schloetter 

(Deloitte), S. Currie, J. Pitman, E. 

Gong, T. Chavez (PG&E).

$200.00 1.2 $240.00

 Jasinski, Samantha Review background check of officer. $290.00 0.4 $116.00

 Jasinski, Samantha Draft email to C. Higginbotham 

(Deloitte) regarding scheduling 

conflicts.

$290.00 0.3 $87.00

 Jasinski, Samantha Draft email to P. Giamanco (Deloitte) 

regarding segregation of duties 

question from D. DeMartini (PG&E).

$290.00 0.7 $203.00

 Rice, Blake Continued to address notes within 

balance sheet scoping workpaper

$230.00 3.5 $805.00

 Rice, Blake Prepared Q2'19 Provided By Client 

listing

$230.00 2.0 $460.00

 Rice, Blake Prepared background check for new 

executive member.

$230.00 2.0 $460.00

 Rice, Blake Set up Cortex implementation (Deloitte 

application to extract PGE financial 

data from system) discussion with C. 

Lee (PG&E).

$230.00 1.0 $230.00

 Schloetter, Lexie Perform billings control process 

walkthrough with V. Hennessy 

(Deloitte), S. Currie, J. Pitman, E. 

Gong, T. Chavez (PG&E).

$180.00 1.2 $216.00

 Schloetter, Lexie Prepare for billings control process 

walkthrough.

$180.00 0.8 $144.00

 Schloetter, Lexie Document procedures and information 

related to billings control process 

walkthrough.

$180.00 1.0 $180.00

 Schloetter, Lexie Close notes on the understanding the 

entity workpaper.

$180.00 1.8 $324.00

 Schloetter, Lexie Draft email to Sue Lin Currie (PG&E) 

regarding billing control contacts.

$180.00 0.1 $18.00

32

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 33

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/14/2019

 Schloetter, Lexie Draft email to T. Chavez (PG&E) 

regarding billings control walkthrough.

$180.00 0.2 $36.00

 Schloetter, Lexie Draft email to T. McDowell (PG&E) 

regarding reimbursed expense policy.

$180.00 0.1 $18.00

 Sewell, Kyle Meeting with S. Tatai, Z. Birden 

(PG&E), and J. Hamner (Deloitte) to 

discuss Energy Accounting's and 

Risk's processes in relation to the price 

risk management instruments.

$180.00 0.5 $90.00

 Sewell, Kyle Prepare for meeting with S. Tatai and 

Z. Birden (PG&E) regarding lease 

controls

$180.00 0.2 $36.00

 Sewell, Kyle Review information regarding 

congestion revenue rights related to 

price risk management.

$180.00 1.0 $180.00

 Sewell, Kyle Document audit testing procedures 

related to electric energy transmission 

grids.

$180.00 2.1 $378.00

 Sewell, Kyle Continued to document audit testing 

procedures related to natural gas 

procurement grids.

$180.00 2.0 $360.00

 Sreeram, Sree Draft resource allocation by 

substantive work.

$290.00 4.0 $1,160.00

 Varshney, Swati Review PCAOB internal control master 

audit plan.

$230.00 0.5 $115.00

 Varshney, Swati Review PCAOB planning master audit 

plan workpaper.

$230.00 3.2 $736.00

06/17/2019

 Azebu, Matt Call with E. Murdock, S. Jasinski, S. 

Sreehari, A. Kamra, S. Varshney 

(Deloitte) to discuss FY’19 audit plan 

including allocation of tasks and best 

practices going forward.

$230.00 0.8 $184.00

 Azebu, Matt Clear notes in greenhouse gas 

emissions workpaper.

$230.00 3.3 $759.00

 Azebu, Matt Review affiliates listing workpaper. $230.00 1.1 $253.00

33

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 34

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/17/2019

 Azebu, Matt Call with W. Meredith, P. Giamanco, S. 

Jasinski (Deloitte), and D. DeMartini, 

G. Gadelha, C. Lee, T. Nguyen 

(PG&E) to discuss approach to 

addressing internal control design 

related to segregation of duties.

$230.00 0.7 $161.00

 Azebu, Matt Internal status meeting with S. 

Jasinski, B. Rice, V. Hennessy, J. 

Hamner, L. Schloetter, and K. Sewell 

(Deloitte) to discuss workpaper status 

and weekly tasks.

$230.00 0.8 $184.00

 Azebu, Matt Conference Call with E. Murdock, S. 

Jasinski, B. Rice, S. Sreehari, A. 

Kamra and S. Varshney (Deloitte) to 

discuss 2019 audit plan including 

allocation of tasks and best practices 

going forward.

$230.00 0.5 $115.00

 Choudhury, Viki Update file transfer site for items 

received from client.

$200.00 1.0 $200.00

 Giamanco, Patrick Call with W. Meredith, S. Jasinski, M. 

Azebu (Deloitte), and D. DeMartini, G. 

Gadelha, C. Lee, T. Nguyen (PG&E) to 

discuss internal control design related 

to segregation of duties.

$330.00 0.7 $231.00

 Giamanco, Patrick Sent email to N. Collister (Deloitte) to 

discuss SOD (Segregation of Duties) 

testing approaches in preparation for 

client discussion to advise on SOD.

$330.00 0.5 $165.00

 Giamanco, Patrick Call with W. Kipkirui (Deloitte) to 

discuss IT audit document request list, 

testing status, and client 

communications pertaining to same.

$330.00 1.0 $330.00

 Hamner, Jack Prepare the financial close & reporting 

process risk of material misstatement 

workpaper.

$200.00 1.8 $360.00

 Hamner, Jack Address notes within the price risk 

management instruments risk 

assessment.

$200.00 2.8 $560.00

 Hamner, Jack Address comments within the affiliates 

listing workpaper.

$200.00 1.5 $300.00

34

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 35

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/17/2019

 Hamner, Jack Meeting with B. Rice (Deloitte) to 

respond to the team’s questions about 

the model audit program workpapers 

summarizing planned audit 

procedures.

$200.00 0.4 $80.00

 Hamner, Jack Status meeting with S. Jasinski, M. 

Azebu, B. Rice, V. Hennessy, L. 

Schloetter, and K. Sewell (Deloitte) to 

discuss workpaper status and weekly 

tasks.

$200.00 0.8 $160.00

 Hamner, Jack Correspond with S. Varshney (D&T) 

regarding status of model audit 

program workpapers summarizing 

planned audit procedures.

$200.00 0.3 $60.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte), J. 

Dihn, S. Currie, J. Pitman (PG&E) 

regarding billings control.

$200.00 1.0 $200.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte) 

regarding billings control and 

walkthrough status.

$200.00 1.4 $280.00

 Hennessy, Vincent Prepare for billings control meetings. $200.00 0.6 $120.00

 Hennessy, Vincent Respond to unbilled revenue risk 

assessment notes left by S. Jasinski 

(D&T).

$200.00 1.1 $220.00

 Hennessy, Vincent Internal status meeting with S. 

Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter, 

and K. Sewell (Deloitte) to discuss 

workpaper status and weekly tasks.

$200.00 0.8 $160.00

 Jasinski, Samantha Call with E. Murdock, M. Azebu, S. 

Sreehari, A. Kamra, S. Varshney 

(Deloitte) to discuss FY’19 audit plan 

including allocation of tasks and best 

practices going forward.

$290.00 0.8 $232.00

 Jasinski, Samantha Call with W. Meredith, P. Giamanco, 

M. Azebu (Deloitte), and D. DeMartini, 

G. Gadelha, C. Lee, T. Nguyen 

(PG&E) to discuss internal control 

design related to segregation of duties.

$290.00 0.7 $203.00

35

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 36

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/17/2019

 Kamra, Akanksha Call with E. Murdock, S. Jasinski, M. 

Azebu and B. Rice, S. Sreehari, A. 

Kamra and S. Varshney (Deloitte) to 

discuss FY’19 audit plan including 

allocation of tasks and best practices 

going forward.

$230.00 0.5 $115.00

 Kipkirui, Winnie Update the controls schedule. $230.00 2.0 $460.00

 Kipkirui, Winnie Call with P. Giamanco (Deloitte) to 

discuss IT audit document request list, 

testing status, and client 

communications pertaining to same.

$230.00 1.0 $230.00

 Kipkirui, Winnie Scheduled control process 

walkthroughs in line with calendar 

availability.

$230.00 3.0 $690.00

 Kipkirui, Winnie Test strategy update for FY'19. $230.00 3.0 $690.00

 Meredith, Wendy Review audit planning workpapers. $380.00 0.7 $266.00

 Meredith, Wendy Review attendees for quarter 2 

meetings.

$380.00 0.3 $114.00

 Meredith, Wendy Call with P. Giamanco, S. Jasinski, M. 

Azebu (Deloitte), and D. DeMartini, G. 

Gadelha, C. Lee, T. Nguyen (PG&E) to 

discuss internal control design related 

to segregation of duties.

$380.00 0.7 $266.00

 Murdock, Elizabeth Call with S. Jasinski, M. Azebu, S. 

Sreehari, A. Kamra, S. Varshney 

(Deloitte) to discuss FY’19 audit plan 

including allocation of tasks and best 

practices going forward.

$330.00 0.8 $264.00

 Murdock, Elizabeth Review allocation schedule of 

management meetings for Q2.

$330.00 0.2 $66.00

 Murdock, Elizabeth Review notes addressed for Accounts 

Receivable risk assessment.

$330.00 0.3 $99.00

 Schloetter, Lexie Internal status meeting with S. 

Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, K. Sewell 

(Deloitte) to discuss workpaper status 

and weekly tasks.

$180.00 0.8 $144.00

36

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 37

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/17/2019

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte), J. 

Dihn, S. Currie, J. Pitman (PG&E) 

regarding billings control.

$180.00 1.0 $180.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte) 

regarding billings control and 

walkthrough status.

$180.00 1.4 $252.00

 Schloetter, Lexie Continue to analyze billings control 

process.

$180.00 0.7 $126.00

 Schloetter, Lexie Analyze billings control process. $180.00 2.4 $432.00

 Schloetter, Lexie Draft and schedule e-mail to I. Kwong, 

S. Curries, J. Pitman (PG&E) and V. 

Hennessey, L. Schloetter (Deloitte) 

regarding billings control meeting.

$180.00 0.2 $36.00

 Schloetter, Lexie Analyze billings control process. $180.00 0.5 $90.00

 Schloetter, Lexie Close notes on understanding the 

entity workpaper.

$180.00 1.0 $180.00

 Sewell, Kyle Continue to document operating 

effectiveness selection related to 

energy procurement expense grid 

review internal control.

$180.00 1.9 $342.00

 Sewell, Kyle Document operating effectiveness and 

design effectiveness related to the 

California independent system 

operator electric procurement expense 

grid internal control.

$180.00 3.9 $702.00

 Sewell, Kyle Document operating effectiveness 

selection related to energy 

procurement expense grid review 

internal control.

$180.00 1.2 $216.00

 Sewell, Kyle Draft email to D. Chan (PG&E) to 

request monthly electric procurement 

grids.

$180.00 0.5 $90.00

 Sewell, Kyle Draft email to T. Girlich (PG&E) to 

request review of monthly electric 

procurement grids.

$180.00 0.3 $54.00

 Sewell, Kyle Internal status meeting with S. 

Jasinski, M. Azebu, B. Rice, V. 

Hennessy, J. Hamner, L. Schloetter 

(Deloitte) to discuss workpaper status 

and weekly tasks.

$180.00 0.8 $144.00

37

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 38

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/17/2019

 Sreeram, Sree Conference Call with E. Murdock, S. 

Jasinski, M. Azebu and B. Rice, S. 

Sreehari, A. Kamra and S. Varshney 

(Deloitte) to discuss FY’19 audit plan 

including allocation of tasks and best 

practices going forward.

$290.00 0.5 $145.00

 Varshney, Swati Call with E. Murdock, S. Jasinski, M. 

Azebu and B. Rice, S. Sreehari, A. 

Kamra (Deloitte) to discuss FY’19 audit 

plan including allocation of tasks and 

best practices going forward.

$230.00 0.5 $115.00

06/18/2019

 Azebu, Matt Draft email to L. Fukui (Pacific Gas & 

Electric) related to revenue recognition 

for renewable energy credits.

$230.00 0.8 $184.00

 Azebu, Matt Review financial close and reporting 

process risks of material misstatement.

$230.00 2.3 $529.00

 Azebu, Matt Meeting with K. Sewell and V. 

Hennessy (Deloitte) regarding journal 

entry testing.

$230.00 1.1 $253.00

 Azebu, Matt Meeting with E. Murdock, S. Jasinski, 

J. Ncho-Oguie (Deloitte) to discuss 

status of audit issues log and next 

steps to resolve with appropriate client 

contacts.

$230.00 0.5 $115.00

 Azebu, Matt Meeting with K. Sewell (Deloitte) 

regarding journal entry testing.

$230.00 0.3 $69.00

 Azebu, Matt Review audit planning memorandum 

for 2019.

$230.00 1.8 $414.00

 Hamner, Jack Call with S. Varshney (Deloitte) 

regarding status updates and the 

week's priorities for the team.

$200.00 0.5 $100.00

 Hamner, Jack Preparation for the call with team to 

discuss status updates and the week's 

priorities.

$200.00 0.2 $40.00

 Hamner, Jack Review the Compliance and Ethics 

hotline COSO (Committee On 

Sponsoring Organizations) workpaper 

in advance of the COSO controls 

walkthrough.

$200.00 0.8 $160.00

38

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 39

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/18/2019

 Hamner, Jack Control process walkthrough meeting 

with L. Schloetter (Deloitte) and T. 

Disney, J. Pitman (PG&E) regarding 

the Compliance and Ethics Hotline. 

$200.00 0.9 $180.00

 Hamner, Jack Address comments within the 

Greenhouse Gas sectional memo.

$200.00 0.8 $160.00

 Hamner, Jack Inquiry with L. Fukui (PG&E) regarding 

the Company's inclusion of 

greenhouse gas allowances within 

inventory.

$200.00 0.2 $40.00

 Hamner, Jack Address notes on the Greenhouse Gas 

process flowchart.

$200.00 0.3 $60.00

 Hamner, Jack Address notes on the Greenhouse Gas 

sectional memo.

$200.00 1.8 $360.00

 Hamner, Jack Review the electric procurement grid 

control workpaper.

$200.00 2.7 $540.00

 Hennessy, Vincent Review testing of design of billings 

controls.

$200.00 1.0 $200.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control.

$200.00 0.2 $40.00

 Hennessy, Vincent Meeting with K. Sewell and M. Azebu 

(Deloitte) regarding journal entry 

testing.

$200.00 1.1 $220.00

 Hennessy, Vincent Prepare for journal entry testing 

meeting.

$200.00 0.6 $120.00

 Hennessy, Vincent Respond to unbilled revenue risk 

assessment notes left by S. Jasinski 

(D&T).

$200.00 1.2 $240.00

 Hennessy, Vincent Discussion with E. Murdock (Deloitte) 

regarding customer billings risk 

assessment.

$200.00 0.2 $40.00

 Hennessy, Vincent Research accounting guidance 

regarding investments testing.

$200.00 0.7 $140.00

 Hennessy, Vincent Correspond with T. Bhutani (Deloitte) 

regarding question related to 

investments testing.

$200.00 0.3 $60.00

39

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 40

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/18/2019

 Jasinski, Samantha Meeting with E. Murdock, J. NchoOguie, M. Azebu (Deloitte) to discuss 

status of audit issues log and next 

steps to resolve with appropriate client 

contacts.

$290.00 0.5 $145.00

 Kipkirui, Winnie Information Technology Controls 

update on Information Technology 

ROMM in line with compliance testing 

schedule.

$230.00 2.0 $460.00

 Kipkirui, Winnie Update of controls deck for SAP 

(accounting software ) and Non-SAP 

(manual) controls to be discussed 

during the control walkthrough.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document testing strategy update for 

FY'19.

$230.00 3.0 $690.00

 Kipkirui, Winnie Review agenda for control process 

walkthrough.

$230.00 1.0 $230.00

 Meredith, Wendy Summarize PG&E information 

technology security requests and 

approval documents.

$380.00 1.0 $380.00

 Meredith, Wendy Meet with C. Lee (PG&E) to discuss 

internal control design considerations.

$380.00 0.5 $190.00

 Murdock, Elizabeth Discussion with V. Hennessy (Deloitte) 

regarding customer billings risk 

assessment.

$330.00 0.2 $66.00

 Murdock, Elizabeth Discussion with L. Schloetter (Deloitte) 

regarding control testing plans for 

relying on the work of others.

$330.00 0.3 $99.00

 Murdock, Elizabeth Meeting with S. Jasinski, J. NchoOguie, M. Azebu (Deloitte) to discuss 

status of audit issues log and next 

steps to resolve with appropriate client 

contacts.

$330.00 0.5 $165.00

 Murdock, Elizabeth Evaluated status of progress made on 

workpapers

$330.00 3.0 $990.00

 Ncho-Oguie, Jean-Denis Prepare Q2 Accounting Issues Log for 

potential accounting consultations.

$330.00 0.4 $132.00

40

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 41

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/18/2019

 Ncho-Oguie, Jean-Denis Meeting with E. Murdock, S. Jasinski, 

M. Azebu (Deloitte) to discuss status of 

audit issues log and next steps to 

resolve with appropriate client 

contacts.

$330.00 0.5 $165.00

 Schloetter, Lexie Analyze internal control process of the 

Compliance and Ethics Hotline.

$180.00 1.8 $324.00

 Schloetter, Lexie Control process walkthrough meeting 

with J. Hamner (Deloitte) and T. 

Disney, J. Pitman (PG&E) regarding 

Compliance and Ethics Hotline.

$180.00 0.9 $162.00

 Schloetter, Lexie Update billings controls for 

documentation.

$180.00 1.9 $342.00

 Schloetter, Lexie Document procedures in Meter to 

Cash Billings control.

$180.00 0.5 $90.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 0.2 $36.00

 Schloetter, Lexie Update using the Work of Others 

workpaper for additional controls.

$180.00 0.9 $162.00

 Schloetter, Lexie Discussion with E. Murdock (Deloitte) 

regarding control testing plans for 

relying on the work of others.

$180.00 0.3 $54.00

 Schloetter, Lexie Close notes on understanding the 

entity workpaper.

$180.00 0.8 $144.00

 Schloetter, Lexie Draft email to W. Kipkuri (Deloitte) 

regarding advisory plans for using the 

work of others.

$180.00 0.2 $36.00

 Schloetter, Lexie Draft email correspondence to T. 

Disney (PG&E) regarding follow up 

items from Compliance and Ethics 

control process meeting.

$180.00 0.2 $36.00

 Schloetter, Lexie Draft email correspondence to W. 

Kipkuri (Deloitte) regarding advisory 

plans for using the work of others.

$180.00 0.2 $36.00

 Sewell, Kyle Review management journal entry 

testing memo from prior year.

$180.00 1.3 $234.00

 Sewell, Kyle Meeting with K. Sewell and M. Azebu 

(Deloitte) regarding journal entry 

testing.

$180.00 1.1 $198.00

41

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 42

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/18/2019

 Sewell, Kyle Continue to review management 

journal entry testing memo from prior 

year.

$180.00 1.2 $216.00

 Sewell, Kyle Review partner notes in nuclear fuel 

risk assessment.

$180.00 0.7 $126.00

 Sewell, Kyle Meeting with M. Azebu (Deloitte) 

regarding journal entry testing.

$180.00 0.3 $54.00

 Sewell, Kyle Review gas grid control testing 

workpaper.

$180.00 0.4 $72.00

 Sewell, Kyle Finalize electric grid control for review. $180.00 1.5 $270.00

 Varshney, Swati Call with J. Hamner (Deloitte) 

regarding status updates and the 

week's priorities for the team.

$230.00 0.5 $115.00

06/19/2019

 Choudhury, Viki Perform SAP (accounting system) 

contact information update.

$200.00 1.0 $200.00

 Choudhury, Viki Prepare for weekly team status 

meeting with W. Kipkirui, P. Giamanco, 

K. Kavya.

$200.00 0.5 $100.00

 Hamner, Jack Consolidate the master list of support 

items to request from the client for the 

Committee of Sponsoring 

Organizations controls testing.

$200.00 2.9 $580.00

 Hamner, Jack Update the financial close reporting 

process control workpapers for the 

current year.

$200.00 0.5 $100.00

 Hamner, Jack Prepare the financial close reporting 

process risk of material misstatement 

workpaper.

$200.00 1.3 $260.00

 Hamner, Jack Prepare the financial close reporting 

process risk of material misstatement 

workpaper.

$200.00 0.6 $120.00

 Hamner, Jack Cleared notes within the understanding 

the entity and operating environment 

workpaper.

$200.00 1.2 $240.00

 Hamner, Jack Discussion with K. Sewell (Deloitte) 

regarding notes in the Electric 

Procurement control workpaper.

$200.00 1.2 $240.00

42

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 43

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/19/2019

 Hamner, Jack Coordinate with A. Kamra (D&T) 

regarding the Q2'2019 financial ratio 

analysis workpaper.

$200.00 0.3 $60.00

 Hennessy, Vincent Review documentation of testing of 

design of billings controls.

$200.00 1.2 $240.00

 Hennessy, Vincent Review billings risks and controls. $200.00 2.1 $420.00

 Hennessy, Vincent Prepare for cash reconciliation 

meeting.

$200.00 0.4 $80.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte), E. 

Gong, M. Amodu, J. Pitman (PG&E) 

regarding billings control over monthly 

cash reconciliation.

$200.00 0.9 $180.00

 Kipkirui, Winnie IT (information technology) Controls 

update on IT ROMM in line with IT 

Compliance testing schedule.

$230.00 2.0 $460.00

 Kipkirui, Winnie Review walkthroughs schedule against 

timelines of support received.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document testing strategy update for 

FY'19.

$230.00 3.0 $690.00

 Kipkirui, Winnie Continued to document testing strategy 

update for FY'19.

$230.00 1.0 $230.00

 Ncho-Oguie, Jean-Denis Meeting with S. Hunter (PG&E) to 

discuss Q2'19 quarterly accounting 

transactions.

$330.00 0.8 $264.00

 Ncho-Oguie, Jean-Denis Review workpapers for risk 

assessments for nuclear fuel expense 

and disputed claims liabilities.

$330.00 0.4 $132.00

 Ncho-Oguie, Jean-Denis Create Q2'19 meetings schedule for 

quarterly review procedures.

$330.00 1.2 $396.00

 Pemberton, Tricia Review the calculation of materiality for 

PG&E Corp. and PG&E Utility to be 

used in the 2019 audit of these 

companies.

$380.00 2.1 $798.00

 Schloetter, Lexie Draft email to M. Amodu (PG&E) 

regarding billings controls process 

follow up question.

$180.00 0.2 $36.00

 Schloetter, Lexie Draft email to T. Chavez (PG&E) 

regarding follow up question on Billings 

process.

$180.00 0.1 $18.00

43

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 44

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/19/2019

 Schloetter, Lexie Close notes on source to pay control 

workpaper.

$180.00 0.3 $54.00

 Schloetter, Lexie Prepare for meeting on billings control 

process.

$180.00 1.4 $252.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte), E. 

Gong, M. Amodu, J. Pitman (PG&E) 

regarding billings control over monthly 

cash reconciliation.

$180.00 0.9 $162.00

 Schloetter, Lexie Document billings control workpaper 

for control design factors.

$180.00 0.7 $126.00

 Schloetter, Lexie Close notes on billings control 

workpaper

$180.00 1.4 $252.00

 Schloetter, Lexie Document billings control workpaper 

for monthly cash reconciliation 

information.

$180.00 0.8 $144.00

 Schloetter, Lexie Document selections for billings 

controls workpaper.

$180.00 2.4 $432.00

 Sewell, Kyle Close note regarding nuclear fuel risk 

assessment.

$180.00 0.5 $90.00

 Sewell, Kyle Review notes on bilateral procurement 

expense control.

$180.00 1.4 $252.00

 Sewell, Kyle Update gas procurement control 

testing documentation.

$180.00 0.8 $144.00

 Sewell, Kyle Close notes within the bilateral electric 

procurement expense control.

$180.00 1.7 $306.00

 Sewell, Kyle Continue to update gas procurement 

expense grid control.

$180.00 1.5 $270.00

 Sewell, Kyle Discussion with J. Hamner (Deloitte) 

regarding notes in the Electric 

Procurement control workpaper.

$180.00 1.2 $216.00

 Sewell, Kyle Draft email to C. Yen (PG&E) 

regarding the purchased gas account 

reconciliation.

$180.00 0.3 $54.00

06/20/2019

 Azebu, Matt Review risk assessment related to gas 

volume data.

$230.00 1.2 $276.00

 Bedi, Arpit Work on indirect entity level control 

mapping.

$200.00 3.0 $600.00

44

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 45

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/20/2019

 Choudhury, Viki Run ACTT (Automated Controls 

Testing Tool) script on 4 SAP systems 

with I. Kakarla and U. Ghanta (PGE).

$200.00 1.0 $200.00

 Gillam, Tim Meeting with J. Ncho-Oguie (Deloitte) 

to discuss status of audit testing 

considerations of Wildfires.

$380.00 0.4 $152.00

 Hamner, Jack Discussion with V. Hennessy (Deloitte) 

regarding the financial close reporting 

process testing section and each of the 

Company's controls.

$200.00 1.0 $200.00

 Hamner, Jack Prepare the Greenhouse Gas risk of 

material misstatement workpaper.

$200.00 2.5 $500.00

 Hamner, Jack Reviewed the electric procurement 

control workpaper.

$200.00 3.3 $660.00

 Hamner, Jack Meet with K. Sewell (Deloitte) and C. 

Yen (PG&E) to discuss the purchased 

gas account reconciliation and journal 

entry.

$200.00 1.2 $240.00

 Hennessy, Vincent Discussion with J. Hamner (Deloitte) 

regarding the financial close reporting 

process testing section and each of the 

Company's controls.

$200.00 0.8 $160.00

 Hennessy, Vincent Prepare for financial close and 

reporting meeting.

$200.00 0.5 $100.00

 Hennessy, Vincent Review billings workpapers. $200.00 0.6 $120.00

 Hennessy, Vincent Prepare for billings meetings. $200.00 0.8 $160.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding reconciliation meeting and 

information used in the control.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding reconciliation meeting.

$200.00 0.4 $80.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte), 

M. Merlo, S. Currie, J. Pitman (PG&E) 

regarding gas billings control.

$200.00 0.7 $140.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte), S. 

Currie, J. Pitman, I. Kwong, A. Ying 

(PG&E) regarding revenue 

reconciliation.

$200.00 0.6 $120.00

45

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 46

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/20/2019

 Ncho-Oguie, Jean-Denis Review workpaper for risk assessment 

of retirements and Group Audit 

consideration.

$330.00 1.7 $561.00

 Ncho-Oguie, Jean-Denis Meeting with T. Gillam (Deloitte) to 

discuss status of audit testing 

considerations of Wildfires.

$330.00 0.4 $132.00

 Schloetter, Lexie Review documentation support from M. 

Amoudo (PG&E) regarding billings 

control on cash reconciliation.

$180.00 0.6 $108.00

 Schloetter, Lexie Prepare for billings control process 

meeting.

$180.00 1.8 $324.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding reconciliation meeting and 

information used in the control.

$180.00 0.6 $108.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding reconciliation meeting.

$180.00 0.4 $72.00

 Schloetter, Lexie Document activity in billings control. $180.00 2.6 $468.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte), 

M. Merlo, S. Currie, J. Pitman (PG&E) 

regarding gas billings control.

$180.00 0.7 $126.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte), S. 

Currie, J. Pitman, I. Kwong, A. Ying 

(PG&E) regarding revenue 

reconciliation.

$180.00 0.6 $108.00

 Schloetter, Lexie Draft email to B. Baldwin (PG&E) 

regarding follow up question on Billings 

Control.

$180.00 0.1 $18.00

 Sewell, Kyle Review insurance risk questionnaire. $180.00 0.9 $162.00

 Sewell, Kyle Review notes from gas reconciliation 

meeting with C. Yen (PG&E).

$180.00 0.5 $90.00

 Sewell, Kyle Review procurement control to prepare 

for meeting with C. Yen (PG&E).

$180.00 1.0 $180.00

 Sewell, Kyle Review the purchased gas account 

reconciliation workbook.

$180.00 1.4 $252.00

 Sewell, Kyle Update control description and steps of 

gas procurement grid control.

$180.00 2.5 $450.00

46

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 47

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/20/2019

 Sewell, Kyle Meet with J. Hamner (Deloitte) and C. 

Yen (PG&E) to discuss the purchased 

gas account reconciliation and journal 

entry.

$180.00 1.5 $270.00

06/21/2019

 Azebu, Matt Review financial close and reporting 

process risks of material misstatement.

$230.00 2.3 $529.00

 Azebu, Matt Review greenhouse gas - natural gas 

controls.

$230.00 1.4 $322.00

 Azebu, Matt Review workpaper allocation and 

timing for second quarter quarterly 

review procedures.

$230.00 0.3 $69.00

 Azebu, Matt Research accounting guidance related 

to Company question on revenue 

recognition for renewable energy 

credits.

$230.00 3.6 $828.00

 Bedi, Arpit Work on indirect entity level control 

mapping.

$200.00 1.0 $200.00

 Gillam, Tim Attend PGE's Annual Shareholder's 

Meeting.

$380.00 2.5 $950.00

 Graf, Bill Prepare for and attend annual 

shareholder meeting.

$380.00 2.5 $950.00

 Graf, Bill Prepared for annual shareholder 

meeting

$380.00 1.5 $570.00

 Hamner, Jack Prepare the COSO (Committee on 

Sponsoring Organizations) Board of 

Directors workpaper.

$200.00 0.3 $60.00

 Hamner, Jack Prepare the COSO (Committee on 

Sponsoring Organizations) mapping 

workpaper.

$200.00 0.7 $140.00

 Hamner, Jack Prepare the financial close and 

reporting process risk of material 

misstatement workpaper.

$200.00 2.5 $500.00

 Hamner, Jack Address notes within the price risk 

management risk assessment 

memorandum.

$200.00 2.1 $420.00

 Hamner, Jack Review the core gas supply 

procurement control workpaper.

$200.00 2.4 $480.00

 Hennessy, Vincent Review billings workpapers. $200.00 1.6 $320.00

47

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 48

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/21/2019

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding cash and revenue 

reconciliations.

$200.00 0.8 $160.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding cash reconciliation control.

$200.00 0.7 $140.00

 Meredith, Wendy Review planned work allocation for 

audit.

$380.00 0.7 $266.00

 Morley, Carlye Perform weekly budget to actual 

update for FY19 audit engagement 

economics review.

$230.00 0.9 $207.00

 Morley, Carlye Perform financial update with new 

pricing for offshore resources.

$230.00 2.0 $460.00

 Murdock, Elizabeth Evaluated status of progress made on 

workpapers

$330.00 1.5 $495.00

 Schloetter, Lexie Document implementation selection on 

Compliance and Ethics Helpline 

control.

$180.00 0.4 $72.00

 Schloetter, Lexie Update documentation for billings 

control workpaper.

$180.00 2.6 $468.00

 Schloetter, Lexie Continue to update documentation for 

billings control workpaper.

$180.00 1.5 $270.00

 Schloetter, Lexie Update documentation for billings 

control workpaper related to the 

sectional process memo.

$180.00 0.4 $72.00

 Schloetter, Lexie Update documentation for billings 

control workpaper related to cash 

reconciliation.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with A. Yip (PG&E) 

regarding revenue reconciliation 

process.

$180.00 0.3 $54.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding cash and revenue 

reconciliations.

$180.00 0.8 $144.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding cash reconciliation billing 

control

$180.00 0.7 $126.00

 Sewell, Kyle Review audit committee internal 

control testing workpaper.

$180.00 0.8 $144.00

48

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 49

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/21/2019

 Sewell, Kyle Review code of conduct internal 

control testing workpaper.

$180.00 0.7 $126.00

 Sewell, Kyle Review customer complaints internal 

control testing workpaper.

$180.00 0.9 $162.00

 Sewell, Kyle Review details within the insurance risk 

questionnaire form.

$180.00 0.5 $90.00

 Sewell, Kyle Review electric energy procurement 

invoice authorization internal control 

workpaper.

$180.00 0.7 $126.00

 Sewell, Kyle Update electric procurement control 

steps after discussion with T. Girlich 

(PG&E).

$180.00 1.3 $234.00

 Sewell, Kyle Draft email to K. Wong, D. Bennett 

(PG&E) related to electric procurement 

invoice and payment authorization.

$180.00 0.6 $108.00

 Sewell, Kyle Draft email to T. Girlich (PG&E) 

regarding review process of the electric 

energy procurement expense grids.

$180.00 0.8 $144.00

06/24/2019

 Azebu, Matt Status update meeting with J. Hamner, 

B. Rice, L. Schloetter, V. Hennessy 

(Deloitte).

$230.00 0.6 $138.00

 Azebu, Matt Discussion with T. Pemberton, T. 

Gillam, W. Meredith, J. Ncho Oguie, E. 

Murdock, B. Rice, and S. Jasinski 

(Deloitte) regarding Audit Quality 

Milestone 2 and July quarterly review 

plan.

$230.00 0.5 $115.00

 Azebu, Matt Discussion with J. Hamner (Deloitte) 

regarding manager notes in the 

Greenhouse Gas Risk of Material 

Misstatement and control workpapers.

$230.00 0.6 $138.00

 Azebu, Matt Discussion with T. Pemberton, T. 

Gillam, W. Meredith, J. Ncho Oguie, E. 

Murdock (Deloitte) regarding Audit 

Quality Milestone 2 and July quarterly 

review plan.

$230.00 0.5 $115.00

 Azebu, Matt Review responses to comments in 

greenhouse gas control workpapers.

$230.00 2.1 $483.00

49

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 50

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/24/2019

 Gillam, Tim Meeting with J. Wells (PGE) on the 

accounting events during the quarter.

$380.00 1.5 $570.00

 Gillam, Tim Review quarterly information for 

Q1'2019.

$380.00 1.0 $380.00

 Gillam, Tim Discussion with T. Pemberton, W. 

Meredith, J. Ncho Oguie, E. Murdock, 

M. Azebu (Deloitte) regarding Audit 

Quality Milestone 2 and July quarterly 

review plan.

$380.00 0.5 $190.00

 Hamner, Jack Discussion with M. Azebu (Deloitte) 

regarding manager notes in the 

Greenhouse Gas Risk of Material 

Misstatement and control workpapers.

$200.00 0.6 $120.00

 Hamner, Jack Address notes within the Greenhouse 

Gas reconciliation control workpaper.

$200.00 1.0 $200.00

 Hamner, Jack Address notes within the Greenhouse 

Gas risk of material misstatement 

workpaper.

$200.00 2.5 $500.00

 Hamner, Jack Respond to questions in the Q2'2019 

financial ratio analysis workpaper.

$200.00 1.5 $300.00

 Hamner, Jack Prepare for weekly check-in meeting 

with the team.

$200.00 0.8 $160.00

 Hamner, Jack Check-in call with S. Varshney and B. 

Rice (Deloitte) to discuss the team’s 

priorities for the week.

$200.00 0.5 $100.00

 Hamner, Jack Meeting with B. Rice (Deloitte) 

regarding the priorities for the week.

$200.00 0.5 $100.00

 Hennessy, Vincent Review billings controls workpapers. $200.00 2.4 $480.00

 Hennessy, Vincent Review billings process flowchart. $200.00 0.7 $140.00

 Hennessy, Vincent Continue to review billings control 

workpapers.

$200.00 2.6 $520.00

 Hennessy, Vincent Status update meeting with J. Hamner, 

M. Azebu, B. Rice, L. Schloetter, and 

V. Hennessy (all Deloitte).

$200.00 0.6 $120.00

 Meredith, Wendy Discussion with T. Pemberton, T. 

Gillam, J. Ncho Oguie, E. Murdock, M. 

Azebu (Deloitte) regarding Audit 

Quality Milestone 2 and July quarterly 

review plan.

$380.00 0.5 $190.00

50

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 51

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/24/2019

 Meredith, Wendy Discussion with J. Potts, C. Shork 

(Deloitte) regarding pension scoping 

for the fiscal year 2019 audit.

$380.00 0.5 $190.00

 Murdock, Elizabeth Discussion with T. Pemberton, T. 

Gillam, W. Meredith, J. Ncho Oguie, M. 

Azebu (Deloitte) regarding Audit 

Quality Milestone 2 and July quarterly 

review plan.

$330.00 0.5 $165.00

 Murdock, Elizabeth Evaluated status of progress made on 

workpapers for audit quality milestone 

#2

$330.00 2.0 $660.00

 Ncho-Oguie, Jean-Denis Discussion with T. Pemberton, T. 

Gillam, W. Meredith, E. Murdock, M. 

Azebu (Deloitte) regarding Audit 

Quality Milestone 2 and July quarterly 

review plan.

$330.00 0.5 $165.00

 Pemberton, Tricia Discussion with T. Gillam, W. Meredith, 

J. Ncho Oguie, E. Murdock, M. Azebu 

(Deloitte) regarding Audit Quality 

Milestone 2 and July quarterly review 

plan.

$380.00 0.5 $190.00

 Potts, John Discussion with C. Shork, W. Meredith 

(Deloitte) regarding pension scoping 

for the fiscal year 2019 audit.

$330.00 0.5 $165.00

 Schloetter, Lexie Document compliance and ethics 

helpline implementation selection.

$180.00 0.3 $54.00

 Schloetter, Lexie Update billings control workpaper for 

design and implementation selection.

$180.00 1.5 $270.00

 Schloetter, Lexie Update billings control workpaper for 

selections.

$180.00 0.8 $144.00

 Schloetter, Lexie Discussion between B. Rice (Deloitte) 

regarding using the work of others 

(PGE Internal Audit Department) in the 

performance of our controls testing.

$180.00 0.6 $108.00

 Schloetter, Lexie Consider various control sections 

(including: property, plant and 

equipment, payables, entity level 

controls) for reliance on the work of 

others.

$180.00 1.7 $306.00

51

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 52

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/24/2019

 Schloetter, Lexie Check in with B. Rice (Deloitte) 

regarding performance feedback and 

upcoming PG&E tasks.

$180.00 0.5 $90.00

 Shork, Casey Discussion with J. Potts, W. Meredith 

(Deloitte) regarding pension scoping 

for the fiscal year 2019 audit.

$380.00 0.5 $190.00

 Varshney, Swati Check-in call with J. Hamner and B. 

Rice (Deloitte) to discuss the team’s 

priorities for the week.

$230.00 0.5 $115.00

 Varshney, Swati Reviewed ratio analysis workpaper. $230.00 3.0 $690.00

 Varshney, Swati Further reviewed ratio analysis 

workpaper.

$230.00 1.0 $230.00

 Yuen, Jennifer Draft FY19 tax planning memo. $230.00 1.8 $414.00

06/25/2019

 Azebu, Matt Discussion with K. Sewell, J. Hamner 

(Deloitte) regarding the status of 

electric and gas procurement controls.

$230.00 0.6 $138.00

 Azebu, Matt Review the 2019 audit planning 

memorandum.

$230.00 2.2 $506.00

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding Independence Roadmap for 

Q2.

$230.00 0.3 $69.00

 Azebu, Matt Address notes in balance sheet 

scoping workpaper.

$230.00 2.6 $598.00

 Hamner, Jack Address notes within the Greenhouse 

Gas risk of material misstatement 

workpaper.

$200.00 3.8 $760.00

 Hamner, Jack Continue to address notes within the 

Greenhouse Gas risk of material 

misstatement workpaper.

$200.00 3.1 $620.00

 Hamner, Jack Meeting with M. Rodriguez (PG&E) 

regarding the Potential Adjustment 

Report (PAR) meeting.

$200.00 0.2 $40.00

 Hamner, Jack Discussion with K. Sewell, M. Azebu 

(Deloitte) regarding the status of 

electric and gas procurement controls.

$200.00 0.6 $120.00

 Hennessy, Vincent Review accounts payable control. $200.00 0.3 $60.00

 Hennessy, Vincent Prepare for billings control meetings. $200.00 0.7 $140.00

52

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 53

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/25/2019

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte) 

and P. Pra (PG&E) regarding billings 

control on the electric billings table.

$200.00 0.8 $160.00

 Hennessy, Vincent Meeting with L. Schloetter (Deloitte) 

and S. Young (PG&E) regarding 

billings control on the new billings 

setup.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control meeting and 

follow up items regarding same.

$200.00 0.2 $40.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control meeting and 

the billings flow chart.

$200.00 0.2 $40.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding Independence Roadmap for 

Q2.

$200.00 0.3 $60.00

 Hennessy, Vincent Clear notes on Independence 

Roadmap.

$200.00 0.6 $120.00

 K, Kavya Create walkthrough agenda for inquiry 

with server maintenance team and 

SAP HANA system database team at 

PG&E.

$120.00 1.0 $120.00

 Mehra, Shreya Continue to summarize the 8-Ks filed 

by PG&E with SEC to analyze the 

financial impact of events that occurred 

in PG&E on D&T’s audit approach and 

planned procedures.

$180.00 2.8 $504.00

 Mehra, Shreya Further summarize the 8-Ks filed by 

PG&E with SEC to analyze the 

financial impact of events that occurred 

in PG&E on D&T’s audit approach and 

planned procedures.

$180.00 2.0 $360.00

 Mehra, Shreya Summarize the 8-Ks filed by PG&E 

with SEC to analyze the financial 

impact of events that occurred in 

PG&E on D&T’s audit approach and 

planned procedures.

$180.00 2.0 $360.00

 Meredith, Wendy Coordinate meetings with PG&E 

related to quarter 2 interim review 

matters.

$380.00 0.6 $228.00

53

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 54

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/25/2019

 Murdock, Elizabeth Evaluated status of progress made on 

workpapers

$330.00 2.0 $660.00

 Schloetter, Lexie Accounts Receivable Control 

documentation

$180.00 1.9 $342.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control meeting and 

follow up items regarding same.

$180.00 0.2 $36.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control meeting and 

the billings flow chart.

$180.00 0.2 $36.00

 Schloetter, Lexie Prepare for internal control process 

meeting related to new premise setup.

$180.00 0.8 $144.00

 Schloetter, Lexie Prepare for internal control process 

meeting related to the electric rates 

billing table.

$180.00 0.9 $162.00

 Schloetter, Lexie Close notes on billings control 

workpaper.

$180.00 2.1 $378.00

 Schloetter, Lexie Continue to close notes on billings 

control workpaper.

$180.00 1.9 $342.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte) 

and P. Pra (PG&E) regarding billings 

control on the electric billings table.

$180.00 0.8 $144.00

 Schloetter, Lexie Meeting with V. Hennessy (Deloitte) 

and S. Young (PG&E) regarding 

billings control on the new billings 

setup.

$180.00 0.7 $126.00

 Sewell, Kyle Review statement of purchased power. $180.00 1.4 $252.00

 Sewell, Kyle Discussion with M. Azebu, J. Hamner 

(Deloitte) regarding the status of 

electric and gas procurement controls.

$180.00 0.6 $108.00

 Sewell, Kyle Obtain invoice selections related to 

electric procurement.

$180.00 1.1 $198.00

 Sewell, Kyle Document design effectiveness of 

electric procurement invoice control.

$180.00 1.2 $216.00

 Yuen, Jennifer Draft FY19 tax planning memo. $230.00 3.1 $713.00

54

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 55

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/26/2019

 Azebu, Matt Review risks of material misstatement 

identified for the financial close and 

reporting process.

$230.00 1.2 $276.00

 Azebu, Matt Discussion with K. Sewell, V. 

Hennessy (Deloitte) regarding journal 

entry data.

$230.00 0.3 $69.00

 Azebu, Matt Clear notes to payroll sectional memo 

workpaper.

$230.00 1.0 $230.00

 Azebu, Matt Meeting with V. Hennessy (Deloitte) 

regarding allocation of tasks.

$230.00 0.7 $161.00

 Azebu, Matt Address notes in the income 

statement.

$230.00 1.7 $391.00

 Azebu, Matt Address notes in the disclosure 

scoping workpaper.

$230.00 1.7 $391.00

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding quarterly independence 

verifications.

$230.00 0.3 $69.00

 Hamner, Jack Meet with B. Ng (PG&E), and K. Sewell 

 (Deloitte) to discuss electric fuel 

invoice.

$200.00 0.3 $60.00

 Hamner, Jack Address notes within the Greenhouse 

Gas control workpapers.

$200.00 3.6 $720.00

 Hamner, Jack Address notes within the electric 

procurement control workpapers.

$200.00 0.3 $60.00

 Hamner, Jack Call with R. Tirado (PG&E) regarding 

the 2019 Short-Term Incentive Plan.

$200.00 0.3 $60.00

 Hamner, Jack Review the electric procurement 

control workpapers.

$200.00 3.5 $700.00

 Hennessy, Vincent Meeting with M. Azebu (Deloitte) to 

discuss status of audit testing and 

update the project plan.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding independence workpaper.

$200.00 0.3 $60.00

 Hennessy, Vincent Review billings control workpapers. $200.00 2.4 $480.00

 Hennessy, Vincent Review billings controls. $200.00 1.3 $260.00

 Hennessy, Vincent Discussion with M. Azebu, K. Sewell 

(Deloitte) regarding journal entry data.

$200.00 0.3 $60.00

55

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 56

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/26/2019

 Hennessy, Vincent Review the planning memo to check 

whether documentation is in 

referenced workpapers.

$200.00 1.1 $220.00

 Hennessy, Vincent Meeting with M. Azebu, S. Jasinski, 

and V. Hennessy (all Deloitte) 

regarding Project Plan.

$200.00 0.7 $140.00

 K, Kavya Create walkthrough agenda for inquiry 

with Security team at PG&E.

$120.00 1.0 $120.00

 Kipkirui, Winnie PG&E Weekly Status Update with 

Giamanco, Patrick; Kipkirui, Winnie; 

Misra, Saurabh; Choudhury, Viki; 

Bhattacharya, Ayush; Kavya, K; 

Chatterjee, Debadrita; Fazil, 

Mohamed; Nambiar, Sachin (Deloitte).

$230.00 0.5 $115.00

 Kipkirui, Winnie Discussed with E. Xue (D&T), testing 

methodology for SOX (Sarbanes Oxley 

Act) IT (Information Technology) Audit.

$230.00 3.0 $690.00

 Ncho-Oguie, Jean-Denis Discussion with S. Hunter (PGE) 

regarding the Transmission Owner 

2020 accounting impacts.

$330.00 0.5 $165.00

 Schloetter, Lexie Document billings control workpaper 

for control design factors.

$180.00 1.3 $234.00

 Schloetter, Lexie Update billings sectional memo for the 

process items.

$180.00 1.8 $324.00

 Schloetter, Lexie Update billings sectional memo for the 

processes and control steps.

$180.00 1.8 $324.00

 Schloetter, Lexie Close notes on billings control 

workpaper.

$180.00 2.8 $504.00

 Schloetter, Lexie Draft email to T. Chavez (PG&E) 

regarding follow up question on Billings 

control process.

$180.00 0.2 $36.00

 Sewell, Kyle Draft email to A. Radomyselsky 

(PG&E) regarding journal entry testing.

$180.00 0.8 $144.00

 Sewell, Kyle Review electric fuel invoice selection. $180.00 0.6 $108.00

 Sewell, Kyle Meet with B. Ng (PG&E), and J. 

Hamner (Deloitte) to discuss electric 

fuel invoice.

$180.00 0.8 $144.00

56

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 57

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/26/2019

 Sewell, Kyle Discussion with M. Azebu, V. 

Hennessy (Deloitte) regarding journal 

entry data.

$180.00 0.3 $54.00

 Sewell, Kyle Document electric fuel invoice review 

control.

$180.00 2.6 $468.00

 Sewell, Kyle Document electric gas supply grid 

review control.

$180.00 2.3 $414.00

 Sewell, Kyle Drafted email to B. Ng (PG&E) 

regarding invoice testing selection.

$180.00 0.7 $126.00

06/27/2019

 Azebu, Matt Perform accounting research to 

address L. Fukui (PG&E) questions 

related to revenue recognition for 

renewable energy credits.

$230.00 1.4 $322.00

 Azebu, Matt Discussion with L. Schloetter, V. 

Hennessy (Deloitte) regarding billings 

control.

$230.00 0.6 $138.00

 Azebu, Matt Review the journal entry testing 

strategy for 2019 audit.

$230.00 1.1 $253.00

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding planning memo 

documentation.

$230.00 0.2 $46.00

 Azebu, Matt Review PG&E external analyst report 

summary workpaper for Q2'19 review 

procedures.

$230.00 1.4 $322.00

 Choudhury, Viki Call with P. Giamanco, W. Kipkirui 

(Deloitte) to discuss IT audit status.

$200.00 0.5 $100.00

 Giamanco, Patrick Call with V. Choudury, W. Kipkirui 

(Deloitte) to discuss IT audit status.

$330.00 0.5 $165.00

 Giamanco, Patrick Call with W. Kipkirui (Deloitte) to 

discuss IT audit status and testing 

approaches.

$330.00 1.0 $330.00

 Hamner, Jack Review the gas procurement control 

workpapers.

$200.00 3.6 $720.00

 Hamner, Jack Discussion with V. Hennessy (Deloitte) 

regarding Independence workpaper.

$200.00 0.6 $120.00

 Hamner, Jack Address notes within the Greenhouse 

Gas control workpapers.

$200.00 3.8 $760.00

57

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 58

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/27/2019

 Hennessy, Vincent Discussion with L. Schloetter, M. 

Azebu (Deloitte) regarding billings 

control.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings controls.

$200.00 0.8 $160.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding planning memo 

documentation.

$200.00 0.2 $40.00

 Hennessy, Vincent Discussion with J. Hamner (Deloitte) 

regarding Independence workpaper.

$200.00 0.6 $120.00

 Hennessy, Vincent Clear notes on the Independence 

Roadmap workpaper.

$200.00 1.4 $280.00

 K, Kavya Process raw data files from PG&E 

within automated control testing tool for 

business warehouse and business 

planning and consolidation.

$120.00 2.0 $240.00

 Kipkirui, Winnie Call with P. Giamanco, V. Choudury 

(Deloitte) to discuss IT audit status.

$230.00 0.5 $115.00

 Kipkirui, Winnie Call with P. Giamanco (Deloitte) to 

discuss IT audit status and testing 

approaches.

$230.00 1.0 $230.00

 Kipkirui, Winnie Document controls deck for Ariba 

(accounting system) for FY'19.

$230.00 1.5 $345.00

 Mehra, Shreya Perform the payroll expense testing for 

PG&E.

$180.00 1.8 $324.00

 Meredith, Wendy Review planned staffing plan for 2019 

audit.

$380.00 0.6 $228.00

 Meredith, Wendy Meeting with E. Murdock (Deloitte) to 

discuss preferred dividend accounting 

and engagement updates.

$380.00 0.2 $76.00

 Murdock, Elizabeth Meeting with W. Meredith (Deloitte) to 

discuss preferred dividend accounting 

and engagement updates.

$330.00 0.2 $66.00

 Schloetter, Lexie Update billings control sectional memo 

for process steps.

$180.00 2.4 $432.00

 Schloetter, Lexie Update documentation regarding 

billings control selections and the 

design and implementation.

$180.00 1.5 $270.00

58

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 59

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/27/2019

 Schloetter, Lexie Call with S. Young (PG&E) regarding 

billings control selections.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings controls.

$180.00 0.8 $144.00

 Schloetter, Lexie Discussion with M. Azebu, V. 

Hennessy (Deloitte) regarding billings 

control.

$180.00 0.6 $108.00

 Schloetter, Lexie Update billings control sectional memo 

for process steps.

$180.00 1.3 $234.00

 Schloetter, Lexie Analyze billings control and follow up 

selections.

$180.00 0.6 $108.00

06/28/2019

 Azebu, Matt Review greenhouse gas emissions 

volume risk assessment.

$230.00 2.4 $552.00

 Azebu, Matt Meeting with L. Schloetter, E. Murdock 

(Deloitte), D. DeMartini, D. Kenna 

(PG&E) regarding proposed 2019 

Internal Control Testing for low risk 

controls.

$230.00 0.8 $184.00

 Azebu, Matt Meeting with L. Schloetter, E. Murdock 

(Deloitte) and D. DeMartini, D. Kenna 

(PG&E) regarding proposed 2019 

Internal Control Testing for Low Risk 

Controls.

$230.00 0.8 $184.00

 Bhattacharya, Ayush Attend (partial) walkthrough of controls 

process for Ariba with W. Kipkirui 

(Deloitte), C. Marquez, Y. Saindane 

(PG&E).

$200.00 1.0 $200.00

 Bhattacharya, Ayush Attend walkthrough of controls process 

for powerplan with W. Kipkirui 

(Deloitte), T. Tipirneni, E. Lao (PG&E).

$200.00 2.0 $400.00

 Choudhury, Viki Evaluated support provided by client 

for automated controls testing.

$200.00 0.7 $140.00

 Choudhury, Viki Test the ACTT (Automated Controls 

Testing Tool) report for the SAP 

system BW(Business Warehouse) and 

creating user validations.

$200.00 0.8 $160.00

59

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 60

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/28/2019

 Donahue, Nona Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), T. Gillam, R. Nkinzingabo, J. 

Yuen, W. Meredith, S. Jasinski 

(Deloitte) to discuss tax items for Q2 

2019.

$380.00 0.8 $304.00

 Donahue, Nona Call with B. Wong, E. Min (PGE) 

regarding the Q2 tax provision.

$380.00 0.2 $76.00

 Gillam, Tim Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), N. Donahue, R. Nkinzingabo, 

J. Yuen, W. Meredith, S. Jasinski 

(Deloitte) to discuss tax items for Q2 

2019.

$380.00 0.8 $304.00

 Hamner, Jack Discuss potential adjusting entry 

controls with K. Sewell (Deloitte).

$200.00 1.8 $360.00

 Hamner, Jack Address notes within the Greenhouse 

Gas risk of material misstatement 

workpaper.

$200.00 2.1 $420.00

 Hamner, Jack Close notes within the payroll sectional 

memorandum.

$200.00 0.8 $160.00

 Hamner, Jack Review the electric procurement 

control workpapers.

$200.00 3.3 $660.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control.

$200.00 0.9 $180.00

 Jasinski, Samantha Meeting with E. Murdock (Deloitte) to 

discuss Q2 management meeting 

agenda and engagement 

communications.

$290.00 0.5 $145.00

 Jasinski, Samantha Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), T. Gillam, N. Donahue, R. 

Nkinzingabo, J. Yuen, W. Meredith 

(Deloitte) to discuss tax items for Q2 

2019.

$290.00 0.8 $232.00

 K, Kavya Process raw data files from PG&E 

within automated control testing tool for 

ERP (enterprise resource planning) 

central component governance risk 

compliance.

$120.00 3.0 $360.00

60

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 61

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/28/2019

 Kipkirui, Winnie Attend walkthrough of controls process 

for Ariba (accounting software) with A. 

Bhattacharya (Deloitte), C. Marquez, 

Y. Saindane (PG&E).

$230.00 2.0 $460.00

 Kipkirui, Winnie Attend walkthrough of controls process 

for powerplan (accounting system) with 

A. Bhattacharya (Deloitte), T. Tipirneni, 

E. Lao (PG&E).

$230.00 2.0 $460.00

 Mehra, Shreya Draft the record of issuances for the 

Q2 2019 review reports to be issued by 

D&T.

$180.00 1.4 $252.00

 Meredith, Wendy Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), T. Gillam, N. Donahue, R. 

Nkinzingabo, J. Yuen, S. Jasinski 

(Deloitte) to discuss tax items for Q2 

2019.

$380.00 0.8 $304.00

 Murdock, Elizabeth Evaluated status of progress made on 

workpapers

$330.00 3.0 $990.00

 Murdock, Elizabeth Meeting with L. Schloetter, M. Azebu 

(Deloitte), D. DeMartini, D. Kenna 

(PG&E) regarding proposed 2019 

Internal Control Testing for low risk 

controls.

$330.00 0.8 $264.00

 Murdock, Elizabeth Meeting with S. Jasinski (Deloitte) to 

discuss Q2 management meeting 

agenda and engagement 

communications.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Discussion with S. Hunter, L. 

Koslowski (PG&E) for Transmission 

Owner 2020 Regulatory Recovery 

accounting impacts.

$330.00 0.4 $132.00

 Nkinzingabo, Rudy Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), T. Gillam, N. Donahue, J. 

Yuen, W. Meredith, S. Jasinski 

(Deloitte) to discuss tax items for Q2 

2019.

$290.00 0.8 $232.00

 Schloetter, Lexie Discussion with S. Currie (PG&E) 

regarding billings control.

$180.00 0.3 $54.00

61

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 62

of 77
Date Description Rate Hours Fees

2019 Audit Services

06/28/2019

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 0.9 $162.00

 Schloetter, Lexie Update billings control sectional memo 

for control process information.

$180.00 3.2 $576.00

 Schloetter, Lexie Update billings control workpaper for 

selections.

$180.00 0.4 $72.00

 Schloetter, Lexie Prepare for internal control meeting 

regarding low risk controls and control 

reliance.

$180.00 0.5 $90.00

 Schloetter, Lexie Meeting with M. Azebu, E. Murdock 

(Deloitte), D. DeMartini, D. Kenna 

(PG&E) regarding proposed 2019 

Internal Control Testing for low risk 

controls.

$180.00 0.8 $144.00

 Schloetter, Lexie Prepare for internal control meeting 

regarding low risk controls.

$180.00 0.5 $90.00

 Sewell, Kyle Discuss potential adjusting entry 

controls with J. Hamner (Deloitte).

$180.00 1.8 $324.00

 Sewell, Kyle Review notes on energy procurement 

workpapers.

$180.00 1.5 $270.00

 Sewell, Kyle Discussion with M. Azebu (Deloitte) 

regarding risk assessment for lease 

discount rate assumption.

$180.00 1.1 $198.00

 Sewell, Kyle Document the purchased gas account 

journal entry control testing.

$180.00 2.1 $378.00

 Yuen, Jennifer Call with B. Wong, M. Caron, E. Min, 

G. Benz, J. Evans, T. Lewis, K. Xu 

(PG&E), T. Gillam, N. Donahue, R. 

Nkinzingabo, W. Meredith, S. Jasinski 

(Deloitte) to discuss tax items for Q2 

2019.

$230.00 0.8 $184.00

Subtotal for 2019 Audit Services: 865.7 $197,704.00

California Wildfires

06/12/2019

 Azebu, Matt Review analyst reports related to the 

status of the wildfire liability.

$460.00 1.0 $460.00

62

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 63

of 77
Date Description Rate Hours Fees

California Wildfires

06/12/2019

 Meredith, Wendy Review California Wildfire Commission 

executive summary report.

$760.00 0.8 $608.00

06/19/2019

 Meredith, Wendy Review settlement agreements with 

governmental entities filed in Form 8-K.

$760.00 1.0 $760.00

06/24/2019

 Gillam, Tim Meet with J. Loduca, S. Schirle, D. 

Thomason, J. Garboden (PG&E), K. 

Orsini (Cravath), W. Meredith (Deloitte) 

to discuss status of wildfire claims.

$760.00 1.0 $760.00

 Gillam, Tim Call with W. Meredith, E. Murdock, J. 

Ncho-Oguie (Deloitte) to discuss 

wildfire funds.

$760.00 1.1 $836.00

 Gillam, Tim Meeting with W. Meredith, E. Murdock 

(Deloitte) to discuss engagement 

economics associated with accounting 

for the wildfire funds.

$760.00 0.3 $228.00

 Meredith, Wendy Meet with J. Loduca, S. Schirle, D. 

Thomason, J. Garboden (PG&E), K. 

Orsini (Cravath), T. Gillam (Deloitte) to 

discuss status of wildfire claims.

$760.00 1.0 $760.00

 Meredith, Wendy Meeting between W. Meredith and M. 

Azebu (all Deloitte) to discuss status of 

wildfire settlement discussions

$760.00 0.2 $152.00

 Meredith, Wendy Review news articles related to 

California governor proposal for 

wildfire fund.

$760.00 0.7 $532.00

 Meredith, Wendy Call with T. Gillam, E. Murdock, J. 

Ncho-Oguie (Deloitte) to discuss 

wildfire funds.

$760.00 1.1 $836.00

 Meredith, Wendy Meeting with T. Gillam, E. Murdock 

(Deloitte) to discuss engagement 

economics associated with accounting 

for the wildfire funds.

$760.00 0.3 $228.00

 Murdock, Elizabeth Call with T. Gillam, W. Meredith, J. 

Ncho-Oguie (Deloitte) to discuss 

wildfire funds.

$660.00 1.1 $726.00

63

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 64

of 77
Date Description Rate Hours Fees

California Wildfires

06/24/2019

 Murdock, Elizabeth Meeting with T. Gillam, W. Meredith 

(Deloitte) to discuss engagement 

economics associated with accounting 

for the wildfire funds.

$660.00 0.3 $198.00

 Ncho-Oguie, Jean-Denis Call with T. Gillam, W. Meredith, E. 

Murdock (Deloitte) to discuss wildfire 

funds.

$660.00 1.1 $726.00

06/27/2019

 Barclay, Kelsey Call with E. Murdock, J. Ncho-Oguie, 

C. Weller, T. Gillam, S. Barta, E. 

Garcia, W. Meredith (Deloitte) to 

discuss the wildfire fund.

$580.00 1.5 $870.00

 Barclay, Kelsey Call with C. Weller, A. Hubacker, T. 

Golden (Deloitte) to research wildfire 

fund accounting alternatives.

$580.00 3.0 $1,740.00

 Barclay, Kelsey Prepare for call with C. Weller, A. 

Hubacker T. Golden (Deloitte) to 

research wildfire fund accounting 

alternatives.

$580.00 0.7 $406.00

 Barclay, Kelsey Research wildfire fund accounting 

alternatives.

$580.00 1.8 $1,044.00

 Garcia, Edward Call with E. Murdock, J. Ncho-Oguie, 

C. Weller, T. Gillam, K. Barclay, S. 

Barta, W. Meredith (Deloitte) to discuss 

the wildfire fund.

$580.00 1.5 $870.00

 Garcia, Edward Prepared for call to discuss the wildfire 

fund.

$580.00 0.5 $290.00

 Gillam, Tim Call with E. Murdock, J. Ncho-Oguie, 

C. Weller, K. Barclay, S. Barta, E. 

Garcia, W. Meredith (Deloitte) to 

discuss the wildfire fund.

$760.00 1.5 $1,140.00

 Gillam, Tim Discussion with J. Gardyne and D. 

Thomason (Both PGE) concerning the 

potential wildfire funds.

$760.00 0.3 $228.00

 Golden, Tracey Call (partial) with C. Weller, A. 

Hubacker, K. Barclay (Deloitte) to 

research wildfire fund accounting 

alternatives.

$760.00 1.0 $760.00

64

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 65

of 77
Date Description Rate Hours Fees

California Wildfires

06/27/2019

 Hubacker, Andrew Perform pre-call technical research, on 

accouting for costs to be incurred 

related to the wildfire fund.

$760.00 0.5 $380.00

 Hubacker, Andrew Call (partial) with C. Weller, T. Golden, 

K. Barclay (Deloitte) to research 

wildfire fund accounting alternatives.

$760.00 1.0 $760.00

 Meredith, Wendy Call with E. Murdock, J. Ncho-Oguie, 

C. Weller, T. Gillam, K. Barclay, S. 

Barta, E. Garcia (Deloitte) to discuss 

the wildfire fund.

$760.00 1.5 $1,140.00

 Murdock, Elizabeth Call with J. Ncho-Oguie, C. Weller, T. 

Gillam, K. Barclay, S. Barta, E. Garcia, 

W. Meredith (Deloitte) to discuss the 

wildfire fund.

$660.00 1.5 $990.00

 Ncho-Oguie, Jean-Denis Call with E. Murdock, C. Weller, T. 

Gillam, K. Barclay, S. Barta, E. Garcia, 

W. Meredith (Deloitte) to discuss the 

wildfire fund.

$660.00 1.5 $990.00

 Weller, Curt Research accounting for wildfire fund 

contributions.

$760.00 2.0 $1,520.00

 Weller, Curt Call with E. Murdock, J. Ncho-Oguie, 

T. Gillam, K. Barclay, S. Barta, E. 

Garcia, W. Meredith (Deloitte) to 

discuss the wildfire fund.

$760.00 1.5 $1,140.00

 Weller, Curt Call (partial) with A. Hubacker, T. 

Golden, K. Barclay (Deloitte) to 

research wildfire fund accounting 

alternatives.

$760.00 2.5 $1,900.00

06/28/2019

 Azebu, Matt Review publicly available information 

related to settlement with 

municipalities to prepare agreements 

for use in Deloitte contract artificial 

intelligence application.

$460.00 0.8 $368.00

 Barclay, Kelsey Call with I. Perez, C. Weller (Deloitte) 

to research wildfire fund accounting 

alternatives.

$580.00 1.0 $580.00

 Barclay, Kelsey Research guidance for wildfire funds. $580.00 1.0 $580.00

65

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 66

of 77
Date Description Rate Hours Fees

California Wildfires

06/28/2019

 Meredith, Wendy Review California Public Utilities 

Commission decisions/orders related 

to 2017 fires and senate bill 901.

$760.00 0.3 $228.00

 Perez Zaldivar, Ignacio Call (partial) with C. Weller, K. Barclay 

(Deloitte) to research wildfire fund 

accounting alternatives.

$760.00 0.5 $380.00

 Sreeram, Sree Research historical accounting for 

Department of Water Resources bonds 

as an analogy to potential wildfire fund 

transaction.

$580.00 3.0 $1,740.00

 Weller, Curt Call with I. Perez, K. Barclay (Deloitte) 

to research wildfire fund accounting 

alternatives.

$760.00 1.0 $760.00

Subtotal for California Wildfires: 42.4 $28,614.00

New Accounting Standards

06/19/2019

 Sewell, Kyle Review leasing section and draft email 

to Z. Birden (PG&E) to discuss lease 

control related questions.

$350.00 0.5 $175.00

06/24/2019

 Azebu, Matt Review risks of material misstatement 

and related controls identified related 

to leases.

$460.00 3.2 $1,472.00

06/25/2019

 Azebu, Matt Meet with Z. Birden (PG&E), K. Sewell 

(Deloitte) to discuss leases internal 

control details.

$460.00 1.5 $690.00

 Sewell, Kyle Draft email to Z. Birden (PG&E) related 

to leases support requests.

$350.00 0.2 $70.00

 Sewell, Kyle Meet with Z. Birden (PG&E), M. Azebu 

(Deloitte) to discuss leases internal 

control details.

$350.00 1.5 $525.00

 Sewell, Kyle Review notes from meeting with Z. 

Birden (PG&E) regarding lease 

controls

$350.00 0.3 $105.00

66

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 67

of 77
Date Description Rate Hours Fees

New Accounting Standards

06/28/2019

 Azebu, Matt Discussion with K. Sewell (Deloitte) 

regarding risk assessment for lease 

discount rate assumption.

$460.00 1.1 $506.00

 Azebu, Matt Meet with B. Murdock, K. Sewell 

(Deloitte) to discuss lease discount 

rates.

$460.00 0.3 $138.00

 Azebu, Matt Meet with M. Becker (PG&E), K. 

Sewell (Deloitte) to discuss 

management's controls related to 

lease discount rate assumption.

$460.00 0.5 $230.00

 Murdock, Elizabeth Meet with M. Azebu, K. Sewell 

(Deloitte) to discuss lease discount 

rates.

$660.00 0.3 $198.00

 Sewell, Kyle Meet with M. Becker (PG&E), M. 

Azebu (Deloitte) to discuss 

management's controls related to 

lease discount rate assumption.

$350.00 0.5 $175.00

 Sewell, Kyle Meet with B. Murdock, M. Azebu 

(Deloitte) to discuss lease discount 

rates.

$350.00 0.3 $105.00

Subtotal for New Accounting Standards: 10.2 $4,389.00

Post Bankruptcy Matters

06/03/2019

 Meredith, Wendy Review annual audit fee information. $760.00 0.4 $304.00

 Murdock, Elizabeth Review updates to preferred dividend 

accounting memo.

$660.00 0.3 $198.00

06/04/2019

 Jasinski, Samantha Meet with W. Meredith (Deloitte) to 

discuss estimated fees and bankruptcy 

fee application.

$580.00 0.5 $290.00

06/05/2019

 Hennessy, Vincent Creating process flow diagram for legal 

invoice review meeting.

$390.00 1.1 $429.00

 Meredith, Wendy Review annual audit fee information. $760.00 0.3 $228.00

67

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 68

of 77
Date Description Rate Hours Fees

Post Bankruptcy Matters

06/06/2019

 Hennessy, Vincent Prepare for meeting with the Company 

to discuss the bankruptcy-related 

controls that have been implemented.

$390.00 1.6 $624.00

 Hennessy, Vincent Documented bankruptcy-related 

controls.

$390.00 0.9 $351.00

 Hennessy, Vincent Attend bankruptcy controls meeting 

with D. DeMartini, T. Lett (PG&E).

$390.00 1.1 $429.00

06/10/2019

 Hennessy, Vincent Call with A. Bird (PG&E) regarding 

legal expense control.

$390.00 0.7 $273.00

06/12/2019

 Hennessy, Vincent Documented bankruptcy-related 

controls.

$390.00 0.9 $351.00

06/13/2019

 Gillam, Tim Discussion with T. Kilkenny, J. NchoOguie, E. Murdock, S. Jasinski 

(Deloitte) to discuss accounting 

implications of various reorganization 

funding strategies.

$760.00 0.7 $532.00

 Hennessy, Vincent Prepared bankruptcy control related to 

legal expenses.

$390.00 2.1 $819.00

 Jasinski, Samantha Discussion with T. Kilkenny, J. NchoOguie, T. Gillam, E. Murdock (Deloitte) 

to discuss accounting implications of 

various reorganization funding 

strategies.

$580.00 0.7 $406.00

 Kilkenny, Tom Discussion with J. Ncho-Oguie, T. 

Gillam, E. Murdock, S. Jasinski 

(Deloitte) to discuss accounting 

implications of various reorganization 

funding strategies.

$760.00 0.7 $532.00

 Murdock, Elizabeth Discussion with T. Kilkenny, J. NchoOguie, T. Gillam, S. Jasinski (Deloitte) 

to discuss accounting implications of 

various reorganization funding 

strategies.

$660.00 0.7 $462.00

68

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 69

of 77
Date Description Rate Hours Fees

Post Bankruptcy Matters

06/13/2019

 Ncho-Oguie, Jean-Denis Discussion with T. Kilkenny, T. Gillam, 

E. Murdock, S. Jasinski (Deloitte) to 

discuss accounting implications of 

various reorganization funding 

strategies.

$660.00 0.7 $462.00

06/14/2019

 Hennessy, Vincent Document the bankruptcy control. $390.00 2.4 $936.00

 Hennessy, Vincent Discussion with D. DeMartini (PG&E) 

regarding the bankruptcy control 

meetings.

$390.00 0.6 $234.00

06/17/2019

 Hennessy, Vincent Document the bankruptcy controls. $390.00 0.7 $273.00

 Hennessy, Vincent Call with B. Murdock (Deloitte) 

regarding bankruptcy risks.

$390.00 0.3 $117.00

 Murdock, Elizabeth Call with V. Hennessy (Deloitte) 

regarding bankruptcy risks.

$660.00 0.3 $198.00

06/18/2019

 Hennessy, Vincent Prepare for bankruptcy risks and 

controls meeting.

$390.00 0.9 $351.00

 Hennessy, Vincent Meeting with E. Murdock (Deloitte) 

regarding bankruptcy risks and 

controls.

$390.00 0.7 $273.00

 Murdock, Elizabeth Meeting with V. Hennessy (Deloitte) 

regarding bankruptcy risks and 

controls.

$660.00 0.7 $462.00

06/19/2019

 Hennessy, Vincent Update bankruptcy risks of material 

misstatement (RoMM).

$390.00 1.1 $429.00

06/20/2019

 Hennessy, Vincent Update bankruptcy risks of material 

misstatement (RoMM) workpaper.

$390.00 1.6 $624.00

06/21/2019

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding bankruptcy risks.

$460.00 0.4 $184.00

 Hennessy, Vincent Update bankruptcy risks of material 

misstatement (RoMM).

$390.00 0.9 $351.00

69

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 70

of 77
Date Description Rate Hours Fees

Post Bankruptcy Matters

06/21/2019

 Hennessy, Vincent Meeting with W. Meredith, E. Murdock 

(Deloitte), J. Garboden, D. Kenna, S. 

Hunter, D. Demartini (PG&E) regarding 

bankruptcy matters.

$390.00 0.7 $273.00

 Hennessy, Vincent Prepare for meeting with the Company 

to discuss the bankruptcy-related 

controls that have been implemented.

$390.00 1.1 $429.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding bankruptcy risks.

$390.00 0.4 $156.00

 Meredith, Wendy Meeting with V. Hennessy, E. Murdock 

(Deloitte), J. Garboden, D. Kenna, S. 

Hunter, D. Demartini (PG&E) regarding 

bankruptcy matters.

$760.00 0.7 $532.00

 Meredith, Wendy Draft emails related to bankruptcy 

accounting matters to T. Sasso and M. 

Sullivan (D&T).

$760.00 0.4 $304.00

 Murdock, Elizabeth Meeting with W. Meredith, V. 

Hennessy (Deloitte), J. Garboden, D. 

Kenna, S. Hunter, D. Demartini 

(PG&E) regarding bankruptcy matters.

$660.00 0.7 $462.00

06/24/2019

 Meredith, Wendy Meeting with D. Diaz, B. Wong, J. 

Lloyd, J. Garboden (PG&E), E. 

Murdock (Deloitte), D. Haaren 

(Cravath), John (Alix Partners) to 

discuss the disclosure and 

presentation of liabilities subject to 

compromise.

$760.00 0.3 $228.00

 Murdock, Elizabeth Meeting with D. Diaz, B. Wong, J. 

Lloyd, J. Garboden (PG&E), W. 

Meredith (Deloitte), D. Haaren 

(Cravath), John (Alix Partners) to 

discuss the disclosure and 

presentation of liabilities subject to 

compromise.

$660.00 0.3 $198.00

06/25/2019

 Donahue, Nona Discussion with T. Gillam (Deloitte) 

regarding bankruptcy tax matters.

$760.00 0.3 $228.00

 Donahue, Nona Researched PG&E Bankruptcy Costs 

Tax Treatment.

$760.00 0.2 $152.00

70

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 71

of 77
Date Description Rate Hours Fees

Post Bankruptcy Matters

06/25/2019

 Gillam, Tim Discussion with N. Donahue (Deloitte) 

regarding bankruptcy tax matters.

$760.00 0.3 $228.00

 Gillam, Tim Review the detail plans for funding the 

liabilities.

$760.00 1.0 $760.00

 Gillam, Tim Meet with W. Meredith (Deloitte) 

related to presentation of preferred 

stock dividends on financial 

statements.

$760.00 0.2 $152.00

 Hennessy, Vincent Updated bankruptcy risks of material 

misstatement within workpaper.

$390.00 0.4 $156.00

 Meredith, Wendy Meet with S. Hunter (PG&E) related to 

presentation of preferred stock 

dividends on financial statements.

$760.00 0.5 $380.00

 Meredith, Wendy Meet with T. Gillam (Deloitte) related to 

presentation of preferred stock 

dividends on financial statements.

$760.00 0.2 $152.00

06/26/2019

 Azebu, Matt Review risks of material misstatement 

identified for bankruptcy matters.

$460.00 1.1 $506.00

 Hennessy, Vincent Prepare for meeting with the Company 

to discuss the bankruptcy-related 

controls that have been implemented.

$390.00 0.9 $351.00

 Meredith, Wendy Review PG&E bankruptcy controls 

analysis related to accounts payable.

$760.00 0.6 $456.00

 Meredith, Wendy Meet with S. Hunter (PG&E) to discuss 

the presentation of preferred stock 

dividends on financial statements.

$760.00 0.5 $380.00

06/27/2019

 Azebu, Matt Meeting with V. Hennessy (Deloitte) 

regarding bankruptcy risks.

$460.00 0.7 $322.00

 Azebu, Matt Meeting with V. Hennessy (Deloitte) 

regarding bankruptcy risks.

$460.00 0.8 $368.00

 Hennessy, Vincent Update Bankruptcy risks of material 

misstatement within workpaper.

$390.00 1.1 $429.00

 Hennessy, Vincent Update Bankruptcy risks of material 

misstatement within workpaper.

$390.00 2.6 $1,014.00

 Hennessy, Vincent Meeting with M. Azebu (Deloitte) 

regarding bankruptcy risks.

$390.00 0.7 $273.00

71

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 72

of 77
Date Description Rate Hours Fees

Post Bankruptcy Matters

06/27/2019

 Hennessy, Vincent Meeting with M. Azebu (Deloitte) 

regarding bankruptcy risks.

$390.00 0.8 $312.00

 Meredith, Wendy Meeting with E. Murdock (Deloitte) to 

discuss Liabilities Subject To 

Compromise internal control 

considerations memo.

$760.00 0.3 $228.00

 Murdock, Elizabeth Meeting with W. Meredith (Deloitte) to 

discuss Liabilities Subject To 

Compromise internal control 

considerations memo.

$660.00 0.3 $198.00

06/28/2019

 Azebu, Matt Review risk assessment 

documentation related to bankruptcy 

matters risks of material misstatement.

$460.00 1.4 $644.00

 Hennessy, Vincent Update the bankruptcy risk template. $390.00 2.3 $897.00

 Hennessy, Vincent Continue to update the bankruptcy risk 

template.

$390.00 2.8 $1,092.00

 Hennessy, Vincent Meeting with D. Kenna (PG&E), E. 

Murdock (Deloitte) regarding the 

Company’s internal control 

considerations memo regarding the 

bankruptcy-cost recording control.

$390.00 0.8 $312.00

 Hennessy, Vincent Consolidate notes from pre/postpetition classification control for D. 

Kenna (PG&E) based on bankruptcy 

meeting.

$390.00 0.9 $351.00

 Murdock, Elizabeth Meeting with D. Kenna (PG&E), V. 

Hennessy (Deloitte) regarding the 

Company’s identified bankruptcy costrecording internal control 

considerations memo.

$660.00 0.8 $528.00

Subtotal for Post Bankruptcy Matters: 51.1 $24,573.00

Preparation of Fee Applications

06/03/2019

 Gutierrez, Dalia Review expense detail in preparation 

for first monthly fee application.

$200.00 3.0 $600.00

72

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 73

of 77
Date Description Rate Hours Fees

Preparation of Fee Applications

06/04/2019

 Gutierrez, Dalia Provide comments to fee detail in 

preparation for first monthly fee 

application.

$200.00 4.1 $820.00

 Gutierrez, Dalia Review fee detail in preparation for first 

monthly fee application.

$200.00 3.9 $780.00

 Meredith, Wendy Meet with S. Jasinski (Deloitte) to 

discuss estimated fees and fee 

application.

$380.00 0.5 $190.00

06/05/2019

 Gutierrez, Dalia Review fee detail in preparation for first 

monthly fee application.

$200.00 8.0 $1,600.00

06/08/2019

 Gutierrez, Dalia Provide comments to fee detail period 

May 13, 2019 through May 31, 2019 in 

preparation for the first monthly fee 

application.

$200.00 4.2 $840.00

 Gutierrez, Dalia Continue to provide comments to fee 

detail period May 13, 2019 through 

May 31, 2019 in preparation for the 

first monthly fee application.

$200.00 3.8 $760.00

06/09/2019

 Gutierrez, Dalia Review expense data in preparation for 

the first monthly fee application.

$200.00 3.6 $720.00

06/10/2019

 Jasinski, Samantha Review D&T time entries for 

submission to bankruptcy court.

$290.00 3.1 $899.00

06/11/2019

 Jasinski, Samantha Review D&T time entries for 

submission to bankruptcy court.

$290.00 2.9 $841.00

 Jasinski, Samantha Continue to review D&T time entries 

for submission to bankruptcy court.

$290.00 3.1 $899.00

06/12/2019

 Jasinski, Samantha Review time entries for submission to 

bankruptcy court.

$290.00 2.1 $609.00

 Jasinski, Samantha Continue to review time entries for 

submission to bankruptcy court.

$290.00 1.2 $348.00

73

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 74

of 77
Recapitulation

Name Rate Hours Fees

Donahue, Nona $760.00 0.5 $380.00

Gillam, Tim $760.00 6.4 $4,864.00

Golden, Tracey $760.00 1.0 $760.00

Hubacker, Andrew $760.00 1.5 $1,140.00

Kilkenny, Tom $760.00 0.7 $532.00

Meredith, Wendy $760.00 11.1 $8,436.00

Perez Zaldivar, Ignacio $760.00 0.5 $380.00

Weller, Curt $760.00 7.0 $5,320.00

Murdock, Elizabeth $660.00 7.3 $4,818.00

Ncho-Oguie, Jean-Denis $660.00 3.3 $2,178.00

Barclay, Kelsey $580.00 9.0 $5,220.00

Garcia, Edward $580.00 2.0 $1,160.00

Jasinski, Samantha $580.00 1.2 $696.00

Sreeram, Sree $580.00 3.0 $1,740.00

Azebu, Matt $460.00 12.8 $5,888.00

Hennessy, Vincent $390.00 33.1 $12,909.00

Cochran, James $380.00 5.5 $2,090.00

Date Description Rate Hours Fees

Preparation of Fee Applications

06/13/2019

 Jasinski, Samantha Review time entries for submission to 

bankruptcy court.

$290.00 2.3 $667.00

 Jasinski, Samantha Continue to review time entries for 

submission to bankruptcy court.

$290.00 1.2 $348.00

06/17/2019

 Jasinski, Samantha Update first monthly fee detail for 

bankruptcy court submission.

$290.00 1.9 $551.00

Subtotal for Preparation of Fee Applications: 48.9 $11,472.00

Total 1,033.1 $270,465.00

74

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 75

of 77
Recapitulation

Name Rate Hours Fees

Donahue, Nona $380.00 6.0 $2,280.00

Gillam, Tim $380.00 12.0 $4,560.00

Graf, Bill $380.00 4.0 $1,520.00

Meredith, Wendy $380.00 27.2 $10,336.00

Pemberton, Tricia $380.00 6.6 $2,508.00

Shork, Casey $380.00 0.5 $190.00

Verma, Sachin $380.00 3.0 $1,140.00

Sewell, Kyle $350.00 3.3 $1,155.00

Chhajer, Neha $330.00 4.5 $1,485.00

Giamanco, Patrick $330.00 9.7 $3,201.00

Hartman, John $330.00 0.3 $99.00

Murdock, Elizabeth $330.00 35.9 $11,847.00

Ncho-Oguie, Jean-Denis $330.00 14.0 $4,620.00

Potts, John $330.00 0.5 $165.00

Varkey, Jamie $330.00 0.2 $66.00

Jasinski, Samantha $290.00 37.8 $10,962.00

Misra, Saurabh $290.00 4.0 $1,160.00

Nkinzingabo, Rudy $290.00 3.3 $957.00

Sreeram, Sree $290.00 4.5 $1,305.00

Azebu, Matt $230.00 81.5 $18,745.00

Dickens, Cody $230.00 0.3 $69.00

Kamra, Akanksha $230.00 0.5 $115.00

Kipkirui, Winnie $230.00 79.5 $18,285.00

Moolani, Lina $230.00 4.1 $943.00

Morley, Carlye $230.00 2.9 $667.00

Rice, Blake $230.00 54.5 $12,535.00

Varshney, Swati $230.00 9.7 $2,231.00

Yuen, Jennifer $230.00 7.2 $1,656.00

Bedi, Arpit $200.00 10.5 $2,100.00

75

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 76

of 77
Recapitulation

Name Rate Hours Fees

Bhattacharya, Ayush $200.00 13.0 $2,600.00

Choudhury, Viki $200.00 9.5 $1,900.00

Gutierrez, Dalia $200.00 30.6 $6,120.00

Hamner, Jack $200.00 147.8 $29,560.00

Hennessy, Vincent $200.00 72.4 $14,480.00

Kumar, Kishore $200.00 2.5 $500.00

Martin, Blake $200.00 4.0 $800.00

Tirumalasetti, Saran $200.00 1.0 $200.00

Mehra, Shreya $180.00 10.0 $1,800.00

Schloetter, Lexie $180.00 112.0 $20,160.00

Sewell, Kyle $180.00 89.4 $16,092.00

K, Kavya $120.00 7.0 $840.00

76

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

June 01, 2019 - June 30, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4352-4 Filed: 10/21/19 Entered: 10/21/19 13:55:36 Page 77

of 77