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5 

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EXHIBIT D 

PROFFESIONAL FEES FOR THE PERIOD 

JULY 1, 2019 THROUGH JULY 31, 2019 

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 1

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/01/2019

 Bedi, Arpit Documented the internal controls 

addressing the risks of material 

misstatement related to the debt 

process.

$200.00 3.0 $600.00

 Bedi, Arpit Continued to prepare debt guided risk 

assessment to identify risks of material 

misstatement related to debt process.

$200.00 2.0 $400.00

 Bedi, Arpit Prepare debt guided risk assessment 

to identify risks of material 

misstatement related to debt process.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Continued to document testing of 

Powerplan segregation of duties 

internal controls.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Continued to document testing of 

Powerplan segregation of duties 

internal controls.

$200.00 2.5 $500.00

 Bhattacharya, Ayush Further documented testing of 

Powerplan segregation of duties 

internal controls.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Document testing of Powerplan 

segregation of duties internal controls

$200.00 1.5 $300.00

 Choudhury, Viki Create user listing validation sheet for 

the SAP Governance Risk and 

Compliance system.

$200.00 3.0 $600.00

 Fazil, Mohamed Prepare for Identity and Access 

Management controls walkthrough call.

$200.00 2.0 $400.00

 Fazil, Mohamed Prepare IT planning memo 

summarizing independence 

considerations and testing approach 

for reliance vs. reperformance.

$200.00 1.0 $200.00

 Fazil, Mohamed Prepare documentation of Identity and 

Access Management controls testing 

workpapers.

$200.00 1.0 $200.00

 Giamanco, Patrick Discuss with W. Kipkirui (Deloitte) 

PG&E IT audit testing strategy and 

project.

$330.00 0.5 $165.00

 K, Kavya Create user validations for SAP 

instance - ERP Central Component 

(ECC) application controls.

$120.00 3.0 $360.00

1

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 2

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/01/2019

 K, Kavya Continued to create user validations for 

SAP instance - ERP Central 

Component (ECC) application controls.

$120.00 2.0 $240.00

 Kipkirui, Winnie Documentation of risks of material 

misstatement identified associated with 

information technology for 2019 audit.

$230.00 2.0 $460.00

 Kipkirui, Winnie Documentation of Ariba controls in the 

workpaper outlining Risks of material 

misstatement Associated with 

Information Technology.

$230.00 2.0 $460.00

 Kipkirui, Winnie Documentation of Customer Care & 

Billings system controls in the 

workpaper outlining Risks of material 

misstatement Associated with 

Information Technology.

$230.00 2.0 $460.00

 Kipkirui, Winnie Discuss with P. Giamanco (Deloitte) 

PG&E IT audit testing strategy and 

project.

$230.00 0.5 $115.00

 Kipkirui, Winnie IT audit testing strategy update for 

FY'19 audit.

$230.00 0.5 $115.00

 Mehra, Shreya Draft the interim review reports 

outlining results of our interim review 

procedures for Q2'19.

$180.00 1.0 $180.00

 Meredith, Wendy Review agenda for quarterly review 

meetings with PG&E management.

$380.00 0.5 $190.00

 Murdock, Elizabeth Preparing audit team project plan and 

budget for quarterly review procedures

$330.00 1.5 $495.00

 Xue, Ella Update Customer Care & Billing 

System control testing workpapers.

$120.00 3.0 $360.00

 Xue, Ella Documentation of PowerPlan 

information technology control testing.

$120.00 2.0 $240.00

 Xue, Ella Documentation of PowerPlan 

information technology control testing.

$120.00 3.0 $360.00

 Yuen, Jennifer Prepare the Q2'19 tax provision 

summary memo as part of interim 

review procedures.

$230.00 0.2 $46.00

2

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 3

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/02/2019

 Bedi, Arpit Prepare payroll guided risk 

assessment to identify risks of material 

misstatement related to payroll 

process.

$200.00 3.0 $600.00

 Bedi, Arpit Continue to prepare payroll guided risk 

assessment to identify risks of material 

misstatement on audit online.

$200.00 3.0 $600.00

 Bedi, Arpit Documented the internal controls 

addressing the risks of material 

misstatement related to the payroll 

process.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Document Ariba system change 

management testing workpapers.

$200.00 4.0 $800.00

 Bhattacharya, Ayush Further documentation of Ariba system 

change management testing 

workpapers.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Continue to document Ariba system 

change management testing 

workpapers.

$200.00 2.0 $400.00

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

(Deloitte) to discuss planned agenda 

for Q2 key topics and PG&E internal 

control findings.

$380.00 0.6 $228.00

 K, Kavya Create user validations for SAP 

instance - Governance and Risk 

Compliance (GRC) controls.

$120.00 3.0 $360.00

 K, Kavya Continued to create user validations for 

SAP instance - Governance and Risk 

Compliance (GRC) controls.

$120.00 2.0 $240.00

 Kamra, Akanksha Analyze the risks of material misstates 

associated with financial statement line 

items and disclosures, controls to 

address identified risks and plan 

testing steps.

$230.00 0.2 $46.00

 Kipkirui, Winnie Prepare for discussion with E. Xue 

(Deloitte) regarding Advanced Billing 

System application controls.

$230.00 3.0 $690.00

 Kipkirui, Winnie Update IT audit project plan for testing 

strategy updates for FY'19 audit.

$230.00 2.0 $460.00

3

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 4

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/02/2019

 Kipkirui, Winnie Update IT audit work paper tracker to 

reflect the systems with risks of 

material misstatement for FY'19 audit.

$230.00 2.0 $460.00

 Murdock, Elizabeth Review control workpapers. $330.00 2.4 $792.00

 Murdock, Elizabeth Call with T. Gillam, J. Ncho-Oguie 

(Deloitte) to discuss planned agenda 

for Q2 key topics and PG&E internal 

control findings.

$330.00 0.6 $198.00

 Murdock, Elizabeth Meeting with J. Ncho-Oguie (Deloitte) 

to discuss PG&E Q2 key topics.

$330.00 0.5 $165.00

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

(Deloitte) to discuss planned agenda 

for Q2 key topics and PG&E internal 

control findings.

$330.00 0.6 $198.00

 Ncho-Oguie, Jean-Denis Meeting with E. Murdock (Deloitte) to 

discuss PG&E Q2 key topics.

$330.00 0.5 $165.00

 Xue, Ella Update Customer Care & Billing 

System control testing workpapers.

$120.00 3.0 $360.00

 Xue, Ella Continued updating Customer Care & 

Billing System control testing 

workpapers.

$120.00 3.0 $360.00

 Xue, Ella Update Reporting System Solutions 

system control workpaper to prepare 

for walkthrough.

$120.00 2.0 $240.00

07/03/2019

 Bedi, Arpit Prepare property plant and equipment 

guided risk assessment to identify risks 

of material misstatement related to 

property plant and equipment process.

$200.00 3.0 $600.00

 Bedi, Arpit Documented planned audit testing 

procedures to address risks of material 

misstatement related to property plant 

and equipment.

$200.00 3.0 $600.00

 Bedi, Arpit Documented internal controls 

mitigating risks of material 

misstatement related to property plant 

and equipment

$200.00 2.0 $400.00

4

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 5

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/03/2019

 Bhattacharya, Ayush Attend Customer Care & Billing system 

 Walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, E. Xue (Deloitte), J. 

Lee, D. Utterback, V. Koshevatsky, L. 

Wenczel, T. Phan, Y. Tangiyeva, M. 

Wong, K. Reem.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Prepared documentation of control 

testing related to Customer Care & 

Billing system.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend Reporting System Solutions 

(RSS) financial reporting system 

Walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, E. Xue (Deloitte), C. 

Benson, T. Tipirneni.

$200.00 1.0 $200.00

 Choudhury, Viki Attend weekly status call with W. 

Kipkirui, S. Misra, K. Kavya, M. Fazil 

(Deloitte).

$200.00 0.5 $100.00

 K, Kavya Create request list for controls 

converted from Work of Others to 

Independent for current year.

$120.00 2.0 $240.00

 K, Kavya Continue to create request list for 

controls converted from Work of 

Others to Independent for current year.

$120.00 2.0 $240.00

 K, Kavya Status Call with W. Kipkirui (Deloitte) to 

discuss the status of IT audit testing.

$120.00 1.0 $120.00

 Kipkirui, Winnie Documentation of Customer Care & 

Billings application controls covering 

access security areas of testing.

$230.00 3.0 $690.00

 Kipkirui, Winnie Perform Ariba controls documentation. $230.00 2.5 $575.00

 Kipkirui, Winnie Attend Customer Care & Billing 

Walkthrough and FY'19 Audit kick-off 

with E. Xue, A. Bhattacharya (Deloitte), 

J. Lee, D. Utterback, V. Koshevatsky, 

L. Wenczel, T. Phan, Y. Tangiyeva, M. 

Wong, K. Reem.

$230.00 2.0 $460.00

 Kipkirui, Winnie Attend Reporting System Solutions 

(RSS) financial reporting system 

Walkthrough and FY'19 Audit kick-off 

with A. Bhattacharya, E. Xue (Deloitte), 

C. Benson, T. Tipirneni.

$230.00 1.0 $230.00

5

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 6

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/03/2019

 Kipkirui, Winnie Meeting between P. Giamanco, A. 

Bhattacharya, S. Misra, F. Mohamed, 

V. Choudhury, K. Kavya, N. Sachin 

(Deloitte) to discuss the current status 

of the IT Audit.

$230.00 0.5 $115.00

 Murdock, Elizabeth call with T Gillam, J Ncho Oguie, E 

Murdock (D&T) to discuss planned 

agenda for Q2 key topics and PG&E 

internal control findings

$330.00 1.1 $363.00

 Ncho-Oguie, Jean-Denis Review risk assessment workpapers 

for capitalized overhead risk analysis.

$330.00 1.8 $594.00

 Ncho-Oguie, Jean-Denis Perform Q2 Transmission Owner Rate 

Case risk assessment analysis for 

recoverability under generally 

accepted accounting principles.

$330.00 1.1 $363.00

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

retirements FY19 risk analysis.

$330.00 0.9 $297.00

 Xue, Ella Document the Reporting System 

Solutions system control design 

testing.

$120.00 2.5 $300.00

 Xue, Ella Documentation of PowerPlan 

information technology control testing.

$120.00 2.5 $300.00

 Xue, Ella Attend Customer Care & Billing 

Walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, A. Bhattacharya 

(Deloitte), J. Lee, D. Utterback, V. 

Koshevatsky, L. Wenczel, T. Phan, Y. 

Tangiyeva, M. Wong, K. Reem.

$120.00 2.0 $240.00

 Xue, Ella Attend Reporting System Solutions 

(RSS) financial reporting system 

Walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, A. Bhattacharya 

(Deloitte), C. Benson, T. Tipirneni.

$120.00 1.0 $120.00

07/04/2019

 Choudhury, Viki Prepare agenda for process 

walkthrough call with the PG&E SAP 

Business Application Software 

Integrated solution team.

$200.00 1.0 $200.00

6

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 7

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/04/2019

 Fazil, Mohamed Discussion with D. Wang (PG&E) 

regarding SAP Business Application 

Software Integrated Solution controls.

$200.00 2.0 $400.00

 Fazil, Mohamed Update design of SAP Business 

Application Software Integrated 

Solution controls based on results of 

walkthrough meeting.

$200.00 1.0 $200.00

 Fazil, Mohamed Coordinate scheduling of Identity and 

Access Management controls 

walkthrough to be held with Deloitte 

and PG&E on 7/15.

$200.00 1.0 $200.00

 K, Kavya Assess support provided by client for 

user validation testing of SAP Business 

Planning and Consolidation 

application.

$120.00 2.0 $240.00

 K, Kavya Prepare final updates to agenda for 

SAP Basis system walkthrough 

meeting with W. Cho (PG&E).

$120.00 1.0 $120.00

 K, Kavya Create request list for controls 

converted from Work of Others to 

Independent for current year.

$120.00 2.0 $240.00

07/05/2019

 Bedi, Arpit Documented the internal controls 

mitigating the risks of material 

misstatement related to the accounts 

payable process.

$200.00 3.0 $600.00

 Bedi, Arpit Documented planned audit substantive 

testing proceudres related to accounts 

payable process.

$200.00 2.0 $400.00

 Bedi, Arpit Prepare accounts payable guided risk 

assessment to identify risks of material 

misstatement related to accounts 

payable process.

$200.00 3.0 $600.00

 Choudhury, Viki Meeting with K. Kavya (Deloitte), D. 

Kung (PG&E) to walkthrough the 

Company's internal controls related to 

the SAP Business Application Software 

Integrated solution system.

$200.00 2.0 $400.00

7

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 8

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/05/2019

 Fazil, Mohamed Discussion with W. Cho (PG&E) 

regarding SAP Business Application 

Software Integrated Solution controls.

$200.00 3.0 $600.00

 Fazil, Mohamed Update design of SAP Business 

Application Software Integrated 

Solution controls based on results of 

walkthrough meeting.

$200.00 3.0 $600.00

 K, Kavya Update user validation sheets for SAP 

Business Planning and Consolidation.

$120.00 3.0 $360.00

 K, Kavya Meeting with S. Kung (PG&E) and V. 

Choudhury (Deloitte) to discuss the 

internal controls related to the Endur 

accounting system.

$120.00 2.0 $240.00

 Kamra, Akanksha Draft responses for the questionnaires 

related to the audit plan to check audit 

procedures.

$230.00 3.0 $690.00

07/08/2019

 Agarwal, Rima Prepare summary of alerts 

summarizing impact of new accounting 

pronouncements as part of Q2'19 

interim review procedures.

$230.00 0.5 $115.00

 Azebu, Matt Status update meeting with S. Jasinski, 

B. Rice, V. Hennessy, B. Martin, L. 

Schloetter, K. Sewell, B. Steele, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$230.00 0.6 $138.00

 Azebu, Matt Discussion with S. Jasinski, S. 

Varshney, T. Gillam, J. Ncho-Oguie, B. 

Rice, J. Nguyen (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$230.00 0.5 $115.00

 Azebu, Matt Review the non-routine transactions 

listing and make selections for 

quarterly journal entry testing.

$230.00 2.5 $575.00

 Bhattacharya, Ayush Document Advanced Billing System 

testing workpapers.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Update the status of audit support 

requests on Deloitte Connect site.

$200.00 2.0 $400.00

8

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 9

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Bhattacharya, Ayush Call with B. Jochum, M. McKinney 

(PG&E), W. Kipkirui, E. Xue (Deloitte) 

for Advanced Billing System 

walkthrough and FY'19 Audit kick-off.

$200.00 1.0 $200.00

 Choudhury, Viki Update the user listing validation sheet 

for the SAP systems to include user 

roles.

$200.00 2.0 $400.00

 Fazil, Mohamed Document design and operating 

effectiveness of default accounts 

control for SAP Business Planning and 

Consolidation system.

$200.00 3.0 $600.00

 Gillam, Tim Discussion with S. Jasinski, M. Azebu, 

S. Varshney, J. Ncho-Oguie, B. Rice, 

J. Nguyen (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$380.00 0.5 $190.00

 Hennessy, Vincent Analyzed journal entry data for Q1-Q2 

2019 to test for risk of management 

override of controls

$200.00 0.7 $140.00

 Hennessy, Vincent Status update meeting with S. Jasinski, 

M. Azebu, B. Rice, B. Martin, L. 

Schloetter, K. Sewell, B. Steele, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with B. Martin (Deloitte) 

regarding PG&E’s financial reporting 

software.

$200.00 0.5 $100.00

 Hennessy, Vincent Draft email to H. Bhimani (Deloitte) to 

request that the Deloitte data specialist 

team initiate the upload of journal entry 

data to Deloitte Connect system for 

testing.

$200.00 0.4 $80.00

 Hennessy, Vincent Correspond via email with S. Ali 

(PG&E) regarding accounting support 

fee testing.

$200.00 0.4 $80.00

 Hennessy, Vincent Correspond with J. Kan (PG&E) 

regarding PG&E's institutional investor 

information for the Independence 

Roadmap.

$200.00 0.3 $60.00

9

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 10

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Jasinski, Samantha Discussion with M. Azebu, S. 

Varshney, T. Gillam, J. Ncho-Oguie, B. 

Rice, J. Nguyen (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$290.00 0.5 $145.00

 Jasinski, Samantha Discussion with E. Murdock (Deloitte) 

to discuss reviewer allocation for Q2 

quarterly review.

$290.00 0.4 $116.00

 Jasinski, Samantha Prepare for discussion with M. Azebu, 

S. Varshney, T. Gillam, J. Ncho-Oguie, 

B. Rice, J. Nguyen (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$290.00 0.1 $29.00

 K, Kavya Create user validations for SAP ERP 

Central Component (SAP ECC) 

system

$120.00 2.0 $240.00

 Kamra, Akanksha Review the summarized 8-Ks filed by 

PG&E with Securities and Exchange 

Commission to analyze the financial 

impact of events that occurred in 

PG&E on D&T’s audit approach and 

planned procedures.

$230.00 2.0 $460.00

 Kamra, Akanksha Draft responses for the questionnaires 

to the audit plan to enable audit 

procedures.

$230.00 1.0 $230.00

 Kamra, Akanksha Discussion with S. Jasinski, M. Azebu, 

S. Varshney, A. Bedi, B. Rice (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$230.00 0.5 $115.00

 Kipkirui, Winnie Documentation of control design 

procedures for Advanced Billing 

System application.

$230.00 3.0 $690.00

 Kipkirui, Winnie Review and documentation of 

evidence provided for Advanced Billing 

System application.

$230.00 2.0 $460.00

 Kipkirui, Winnie Continued to document testing of 

internal control design procedures for 

Advanced Billing System application.

$230.00 2.0 $460.00

10

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 11

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Kipkirui, Winnie Discussion with E. Xue (Deloitte) on 

Advanced Billing System application 

controls to prepare for walkthroughs 

with PG&E teams .

$230.00 1.0 $230.00

 Kipkirui, Winnie Call with B. Jochum, M. McKinney 

(PG&E), A. Bhattacharya, E. Xue 

(Deloitte) for ABS walkthrough and 

FY'19 Audit kick-off.

$230.00 1.0 $230.00

 Martin, Blake Discussion with V. Hennessy (Deloitte) 

regarding PG&E’s financial reporting 

software.

$200.00 0.5 $100.00

 Martin, Blake Analyze PBOP (Postretirement 

Benefits other than Pension) and 

Pension Accounting Policies for 

Understanding and Control Testing 

Purposes.

$200.00 1.6 $320.00

 Martin, Blake Draft Memo for audit file summarizing 

determination of engagement risk and 

planned audit response.

$200.00 1.2 $240.00

 Martin, Blake Draft the PG&E Audit Planning Memo. $200.00 0.9 $180.00

 Martin, Blake Status update meeting with S. Jasinski, 

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

Schloetter, K. Sewell, B. Steele, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$200.00 0.6 $120.00

 Mehra, Shreya Prepared the Q2'19 balance sheet 

analytics summarizing the drivers of 

period over period fluctuations in 

balance sheet account balances.

$180.00 1.6 $288.00

 Mehra, Shreya Reviewed the PG&E filings on Form 8-

K and summarized as part of interim 

review procedures for Q2'19.

$180.00 1.0 $180.00

 Meredith, Wendy Review draft form 10-Q for 2nd quarter. $380.00 1.0 $380.00

 Morley, Carlye Prepare budget to actual financial data 

for 2019 audit.

$230.00 1.0 $230.00

 Murdock, Elizabeth Discussion with S. Jasinski (all 

Deloitte) to discuss reviewer allocation 

for Q2 quarterly review.

$330.00 0.4 $132.00

 Murdock, Elizabeth Prioritizing audit engagement team 

tasks for the day

$330.00 0.1 $33.00

11

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 12

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Murdock, Elizabeth Review testing of design of internal 

control mitigating risk of material 

misstatement related to customer 

billings

$330.00 2.9 $957.00

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

S. Varshney, T. Gillam, B. Rice, J. 

Nguyen (Deloitte) regarding quarterly 

review project plan and weekly 

priorities.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Schedule second quarter 2019 review 

meetings.

$330.00 0.4 $132.00

 Ncho-Oguie, Jean-Denis Review second quarter significant 

transaction accounting analysis for 

journal entries recorded for first close.

$330.00 1.3 $429.00

 Ncho-Oguie, Jean-Denis Review balance sheet scoping analysis 

for fiscal year 2019 year end audit.

$330.00 1.1 $363.00

 Ncho-Oguie, Jean-Denis Review prior quarter 10Q disclosures 

related to regulatory assets and 

liabilities and regulatory rate cases.

$330.00 0.9 $297.00

 Ncho-Oguie, Jean-Denis Review understanding the entity risk 

analysis workpaper.

$330.00 0.8 $264.00

 Nguyen, Jessica Begin Environmental Remediation 

Liability Site Risk Assessment

$120.00 2.6 $312.00

 Nguyen, Jessica Continue working on Environmental 

Remediation Liability Site Risk 

Assessment

$120.00 2.5 $300.00

 Nguyen, Jessica Continue Working on Environmental 

Remediation Liability Site Risk 

Assessment

$120.00 1.5 $180.00

 Nguyen, Jessica Discussion with S. Jasinski, M. Azebu, 

T. Gillam, J. Ncho-Oguie, B. Rice, S. 

Varshney (Deloitte) regarding quarterly 

review project plan and weekly 

priorities.

$120.00 0.5 $60.00

 Nguyen, Jessica Prepare for discussion with S. Jasinski, 

M. Azebu, T. Gillam, J. Ncho-Oguie, B. 

Rice, S. Varshney (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$120.00 0.2 $24.00

12

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 13

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Rice, Blake Discussion with S. Jasinski, M. Azebu, 

S. Varshney, T. Gillam, J. Ncho-Oguie, 

J. Nguyen (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$230.00 0.5 $115.00

 Rice, Blake Prepare the financial statement 

consolidation workpapers that 

reconcile account balances from the 

subsidiary level to the consolidated 

parent level.

$230.00 3.9 $897.00

 Rice, Blake Prepare balance sheet variance 

analysis.

$230.00 2.9 $667.00

 Rice, Blake Status update meeting with S. Jasinski, 

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

Schloetter, K. Sewell, B. Steele, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$230.00 0.6 $138.00

 Schloetter, Lexie Status update meeting with S. Jasinski, 

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

Martin, K. Sewell, B. Steele, J. Nguyen 

(Deloitte) regarding upcoming audit 

priorities.

$180.00 0.6 $108.00

 Schloetter, Lexie Assess the testing of the internal 

control group for control reliance on 

billings control.

$180.00 0.6 $108.00

 Schloetter, Lexie Close notes on billing control 

workpaper related to the risks of 

material misstatement.

$180.00 3.4 $612.00

 Schloetter, Lexie Analyze Quarter 2 environmental 

remediation workpaper.

$180.00 1.0 $180.00

 Schloetter, Lexie Close notes on billings control process. $180.00 0.8 $144.00

 Sewell, Kyle Preparation of memo for audit files 

summarizing the company's energy 

procurement process including 

relevant accounting guidance.

$180.00 1.1 $198.00

 Sewell, Kyle Respond to questions from S. 

Varshney (Deloitte) about quarterly 

independence memo.

$180.00 0.9 $162.00

13

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 14

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Sewell, Kyle Status update meeting with S. Jasinski, 

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

Martin, L. Schloetter, B. Steele, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$180.00 0.6 $108.00

 Sewell, Kyle Draft email to W. Perez (PG&E) 

regarding energy resource recovery.

$180.00 0.6 $108.00

 Sewell, Kyle Update procurement risk of material 

misstatement workpapers.

$180.00 0.5 $90.00

 Sewell, Kyle Draft email to A. Radomyselsky 

(PG&E) regarding interim journal entry 

data.

$180.00 0.4 $72.00

 Sewell, Kyle Document Potential Adjustment Report 

internal control workpaper.

$180.00 3.8 $684.00

 Steele, Bridget Prepared documentation of audit 

team's understanding of quarter over 

quarter fluctuations in income 

statement balances.

$120.00 2.6 $312.00

 Steele, Bridget Continue to document audit team's 

understanding of quarter over quarter 

fluctuations in income statement 

balances.

$120.00 1.5 $180.00

 Steele, Bridget Review materials for compliance 

program testing.

$120.00 0.9 $108.00

 Steele, Bridget Status update meeting with S. Jasinski, 

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

Martin, L. Schloetter, K. Sewell, J. 

Nguyen (Deloitte) regarding upcoming 

audit priorities.

$120.00 0.6 $72.00

 Steele, Bridget Review Energy Procurement Sectional 

Memo.

$120.00 0.6 $72.00

 Varshney, Swati Discussion with S. Jasinski, M. Azebu, 

T. Gillam, J. Ncho-Oguie, B. Rice, J. 

Nguyen (Deloitte) regarding quarterly 

review project plan and weekly 

priorities.

$230.00 0.5 $115.00

 Xue, Ella Document Reporting System Solutions 

system Privileged Access testing.

$120.00 2.0 $240.00

14

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 15

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/08/2019

 Xue, Ella Call with B. Jochum, M. McKinney 

(PG&E), A. Bhattacharya, W. Kipkirui 

(Deloitte) for ABS walkthrough and 

FY'19 Audit kick-off.

$120.00 1.0 $120.00

 Xue, Ella Document the Advanced Billing 

System testing workpaper.

$120.00 5.0 $600.00

07/09/2019

 Agarwal, Rima Prepare balance sheet analytics 

summarizing drivers of period over 

period fluctuations as part of Q2'19 

interim review procedures.

$230.00 3.0 $690.00

 Azebu, Matt Review the draft financial statements 

to provide comments to external 

reporting group.

$230.00 2.5 $575.00

 Azebu, Matt Meeting with B. Rice, J. Ncho Oguie, 

E. Murdock (Deloitte) to discuss nonroutine transactions.

$230.00 2.4 $552.00

 Azebu, Matt Meeting with D. Kenna (PGE), B. Rice, 

E. Murdock (Deloitte) to discuss 

accounts payable control 

considerations.

$230.00 0.6 $138.00

 Azebu, Matt Discussion with A. Kamra, M. Azebu, 

S. Varshney, B. Rice (Deloitte) 

regarding Audit Plan and Scheduling 

for fiscal year 2019 audit.

$230.00 0.4 $92.00

 Azebu, Matt Discussion with J. Hamner, V. 

Hennessy, S. Varshney (Deloitte) 

regarding journal entry testing.

$230.00 0.4 $92.00

 Bedi, Arpit Prepared documentation of 

completeness of Q2'19 Interim Review 

Procedures.

$200.00 2.5 $500.00

 Bedi, Arpit Continued to prepare documentation of 

completeness of Q2'19 Interim Review 

Procedures.

$200.00 3.7 $740.00

 Bhattacharya, Ayush Document Qualifying Facility 

Information Center (QIC) system 

testing workpaper.

$200.00 3.0 $600.00

 Bhattacharya, Ayush Update the status of audit support 

requests on Deloitte Connect site.

$200.00 2.0 $400.00

15

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 16

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/09/2019

 Bhattacharya, Ayush Document Customer Care & Billing 

system workpaper.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend Qualifying Facility Information 

Center (QIC) Walkthrough and FY'19 

Audit kick-off with W. Kipkirui, E. Xue 

(Deloitte).

$200.00 1.5 $300.00

 Choudhury, Viki Test and documentation of Password 

configuration control related to the SAP 

Business Warehouse system.

$200.00 1.0 $200.00

 Donahue, Nona Discussion with T. Lewis (PG&E) to 

discuss Q2'19 tax provision questions.

$380.00 0.5 $190.00

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

discuss information technology audit 

status and questions on IT audit testing 

and scoping.

$330.00 2.5 $825.00

 Giamanco, Patrick Review information technology audit 

risk assessment documents.

$330.00 2.1 $693.00

 Giamanco, Patrick Meeting with S. Jasinski, B. Rice, E. 

Murdock (Deloitte) to discuss 

engagement economics.

$330.00 0.4 $132.00

 Hamner, Jack Discussion with M. Azebu, V. 

Hennessy, S. Varshney (Deloitte) 

regarding journal entry testing.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding closing notes and risks 

associated with the controls.

$200.00 1.8 $360.00

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

Clapper, A. Sandoval, J. Pitman 

(PG&E) regarding high billings report.

$200.00 1.1 $220.00

 Hennessy, Vincent Create additional request for 

management override sampling.

$200.00 0.9 $180.00

 Hennessy, Vincent Discussion with R. Tirado (PG&E) 

regarding access to the balance sheet 

and income statement trial balances.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) 

regarding journal entry data.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with M. Azebu, J. Hamner, 

S. Varshney (Deloitte) regarding 

journal entry testing.

$200.00 0.4 $80.00

16

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 17

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/09/2019

 Hennessy, Vincent Correspond via email with S. Ali 

(PG&E) regarding accounting support 

fee testing.

$200.00 0.3 $60.00

 Jasinski, Samantha Review draft financial statements on 

Form 10-Q.

$290.00 1.8 $522.00

 K, Kavya Create user validations for SAP ERP 

Central Component (SAP ECC) 

system.

$120.00 2.0 $240.00

 Kamra, Akanksha Review balance sheet analytics 

summarizing period over period 

fluctuations in account balances as 

part of interim review procedures for 

Q2.

$230.00 0.5 $115.00

 Kipkirui, Winnie Documentation of design control 

procedures for Qualifying Facility 

Information Center (QIC) application 

related to power procurement.

$230.00 3.0 $690.00

 Kipkirui, Winnie Review testing workpapers for 

Qualifying Facility Information Center 

(QIC) application testing related to 

power procurement systems.

$230.00 2.0 $460.00

 Kipkirui, Winnie Review and document evidence 

related to Qualifying Facility 

Information Center (QIC) application 

testing related to power procurement 

systems.

$230.00 2.0 $460.00

 Kipkirui, Winnie Attend QIC Walkthrough and FY'19 

Audit kick-off with A. Bhattacharya, E. 

Xue (Deloitte).

$230.00 1.5 $345.00

 Kipkirui, Winnie Continue to review and document 

evidence provided for Qualifying 

Facility Information Center (QIC) 

application testing related to power 

procurement systems.

$230.00 0.5 $115.00

 Martin, Blake Draft the Memo for audit file 

summarizing determination of 

engagement risk and planned audit 

response to determined engagement 

risk.

$200.00 3.6 $720.00

 Meredith, Wendy Read draft form 10-Q for 2nd quarter $380.00 2.7 $1,026.00

17

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 18

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/09/2019

 Meredith, Wendy Review draft agenda for quarterly 

review meetings with PG&E 

management

$380.00 0.4 $152.00

 Murdock, Elizabeth Meeting with M. Azebu, B. Rice, J. 

Ncho Oguie (Deloitte) to discuss nonroutine transactions.

$330.00 2.4 $792.00

 Murdock, Elizabeth Review documentation of test of 

design of internal controls over 

customer billings process.

$330.00 1.0 $330.00

 Murdock, Elizabeth Meeting with D. Kenna (PGE), M. 

Azebu, B. Rice (Deloitte) to discuss 

accounts payable control 

considerations.

$330.00 0.6 $198.00

 Ncho-Oguie, Jean-Denis Meeting with M. Azebu, B. Rice, E. 

Murdock (Deloitte) to discuss nonroutine transactions.

$330.00 2.4 $792.00

 Ncho-Oguie, Jean-Denis Preparation of analysis for Deloitte 

issues log for second quarter nonroutine transactions.

$330.00 1.0 $330.00

 Nguyen, Jessica Address review notes in environmental 

remediation liability testing workpaper.

$120.00 2.6 $312.00

 Nguyen, Jessica Address review notes in consolidated 

analytic workpaper summarizing period 

over period fluctuations between the 

Utility and Consolidated levels.

$120.00 1.4 $168.00

 Nguyen, Jessica Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$120.00 1.2 $144.00

 Nguyen, Jessica Discussion with L. Schloetter (Deloitte) 

regarding environmental remediation 

workpaper.

$120.00 1.1 $132.00

 Nguyen, Jessica Begin Corporation Consolidation 

Analytics.

$120.00 1.1 $132.00

 Rice, Blake Meeting with M. Azebu, J. Ncho Oguie, 

E. Murdock (Deloitte) to discuss nonroutine transactions.

$230.00 2.4 $552.00

 Rice, Blake Prepare balance sheet variance 

analysis.

$230.00 2.0 $460.00

 Rice, Blake Continued to prepare balance sheet 

variance analysis.

$230.00 1.5 $345.00

18

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 19

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/09/2019

 Rice, Blake Meeting with D. Kenna (PGE), M. 

Azebu, E. Murdock (Deloitte) to 

discuss accounts payable control 

considerations.

$230.00 0.6 $138.00

 Schloetter, Lexie Discussion with J. Nguyen (Deloitte) 

regarding environmental remediation 

workpaper.

$180.00 1.1 $198.00

 Schloetter, Lexie Review the environmental remediation 

liability workpaper.

$180.00 0.8 $144.00

 Schloetter, Lexie Prepare for billings control process 

meeting.

$180.00 0.3 $54.00

 Schloetter, Lexie Continue to address manager review 

notes on customer billings control 

workpapers.

$180.00 2.1 $378.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding closing notes and risks 

associated with internal control 

addressing customer billings process.

$180.00 1.8 $324.00

 Schloetter, Lexie Address manager review comments on 

documentation in customer billings 

control workpapers.

$180.00 1.3 $234.00

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

Clapper, A. Sandoval, J. Pitman 

(PG&E) regarding high billings report.

$180.00 1.1 $198.00

 Sewell, Kyle Update energy procurement flowchart. $180.00 0.8 $144.00

 Sewell, Kyle Meet with E. Lopez (PG&E) to discuss 

insurance risk questionnaire.

$180.00 0.6 $108.00

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding journal entry data.

$180.00 0.6 $108.00

 Sewell, Kyle Drafted email to E. Lim (Deloitte) 

regarding journal entry testing 

specialists.

$180.00 0.3 $54.00

 Sewell, Kyle Update quarterly income statement 

analytic workpaper.

$180.00 2.0 $360.00

 Sewell, Kyle Close notes within electric 

procurement controls.

$180.00 1.8 $324.00

19

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 20

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/09/2019

 Sewell, Kyle Update memo documenting audit 

team's understanding of the 

Company's energy procurement 

process, including relevant accounting 

guidance.

$180.00 1.2 $216.00

 Sewell, Kyle Update California independent system 

operator memo.

$180.00 1.1 $198.00

 Steele, Bridget Analyze and summarize drivers behind 

period over period fluctuations in 

income statement balances.

$120.00 2.5 $300.00

 Steele, Bridget Document audit team's planned 

responses and risk assessment 

considerations related to the period 

over period fluctuations in income 

statement.

$120.00 1.9 $228.00

 Steele, Bridget Continued to analyze and summarize 

drivers behind period over period 

fluctuations in income statement 

balances.

$120.00 1.8 $216.00

 Varshney, Swati Discussion with M. Azebu, J. Hamner, 

V. Hennessy (Deloitte) regarding 

journal entry testing.

$230.00 0.4 $92.00

 Xue, Ella Document Electric Procurement 

Settlement Data System testing 

Workpaper.

$120.00 4.0 $480.00

 Xue, Ella Prepare documentation of Customer 

Care & Billing system change testing 

workpaper.

$120.00 2.5 $300.00

 Xue, Ella Attend QIC Walkthrough and FY'19 

Audit kick-off with W. Kipkirui, A. 

Bhattacharya (Deloitte).

$120.00 1.5 $180.00

07/10/2019

 Agarwal, Rima Prepare balance sheet analytics 

summarizing drivers of period over 

period fluctuations as part of Q2'19 

interim review procedures.

$230.00 3.0 $690.00

 Azebu, Matt Meeting with S. Hunter, D. Kenna, D. 

DeMartini, K. Mallonee (PG&E), B. 

Rice, S. Jasinski (Deloitte) to discuss 

status of quarterly review procedures.

$230.00 0.5 $115.00

20

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 21

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Azebu, Matt Discussion with A. Kamra, S. Jasinski, 

S. Varshney, A. Bedi, B. Rice (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$230.00 0.5 $115.00

 Azebu, Matt Review online guided risk assessment 

for accounts payable.

$230.00 2.2 $506.00

 Azebu, Matt Review online guided risk assessment 

for operating and maintenance 

expenses.

$230.00 1.5 $345.00

 Azebu, Matt Review financial ratio analysis 

workpaper as part of interim review 

procedures.

$230.00 1.0 $230.00

 Azebu, Matt Discussion with W. Meredith, E. 

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

D. Choudhary, A. Kamra (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$230.00 0.7 $161.00

 Azebu, Matt Meeting with K. Mallonee (PG&E), B. 

Rice, S. Jasinski (Deloitte) to discuss 

comments on draft Form 10-Q.

$230.00 0.5 $115.00

 Bhattacharya, Ayush Update Deloitte Connect site to add 

audit support requests for automated 

control testing.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Document design and evidence 

screenshots for 

reliance/reperformance workpapers.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend Endur walkthrough and FY'19 

Audit kick-off with W. Kipkirui, E. Xue 

(Deloitte), S. Kung, C. Schurmann, A. 

Arana (PG&E).

$200.00 2.0 $400.00

 Bhattacharya, Ayush Document Endur accounting system 

workpaper.

$200.00 3.0 $600.00

 Choudhary, Devesh Discussion with W. Meredith, E. 

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

A. Kamra, M. Azebu (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$380.00 0.7 $266.00

 Choudhury, Viki Discussion with Jasinski (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$200.00 0.5 $100.00

21

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 22

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Giamanco, Patrick Call with J. Cochran (Deloitte) to 

discuss meeting agenda for quarterly 

meeting with K. Kay (PG&E) regarding 

status of IT audit

$330.00 0.5 $165.00

 Giamanco, Patrick Review information technology audit 

workpaper tracker to review the 

progress of information technology 

controls testing and prioritize next 

steps.

$330.00 3.2 $1,056.00

 Giamanco, Patrick Review information technology audit 

workpaper tracker to review the 

progress of information technology 

controls testing and prioritize next 

steps.

$330.00 2.0 $660.00

 Giamanco, Patrick Discuss status of automated control 

testing with W. Kipkirui (Deloitte).

$330.00 1.0 $330.00

 Giamanco, Patrick Meeting with W. Kipkirui, S. Misra, V. 

Choudhury (Deloitte) to discuss testing 

progress related to information 

technology controls related to 

enterprise resource planning system.

$330.00 1.0 $330.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) to 

discuss reconciliation of journal entry 

data to trial balance.

$200.00 0.5 $100.00

 Hennessy, Vincent Update independence roadmap for 

Q2'19.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with L. Schloetter, B. Rice 

(Deloitte) regarding billings control.

$200.00 0.4 $80.00

 Hennessy, Vincent Preparing for meter to cash billings 

discussion.

$200.00 0.3 $60.00

 Hennessy, Vincent Correspond with H. Bhimani (Deloitte) 

regarding journal entry testing.

$200.00 0.3 $60.00

 Hennessy, Vincent Correspond via email with J. Kan 

(PG&E) regarding PG&E's institutional 

investor information for the 

independence roadmap.

$200.00 0.2 $40.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding PG&E's trial balance.

$200.00 0.6 $120.00

22

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 23

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Hennessy, Vincent Correspondence with H. Bhimani 

(Deloitte) regarding journal entry 

testing approach for Q1-Q2 2019 

journal entry testing.

$200.00 0.6 $120.00

 Jasinski, Samantha Meeting with J. Ncho-Oguie (Deloitte) 

to discuss non-routine transactions.

$290.00 2.4 $696.00

 Jasinski, Samantha Discussion with B. Rice, B. Martin 

(Deloitte) regarding benefits (Pension/ 

PBOP) related controls and 

substantive testing.

$290.00 1.5 $435.00

 Jasinski, Samantha Meeting with S. Hunter, D. Kenna, D. 

DeMartini, K. Mallonee (PG&E), M. 

Azebu, B. Rice (Deloitte) to discuss 

status of quarterly review procedures.

$290.00 0.5 $145.00

 Jasinski, Samantha Discussion with V. Choudhury 

(Deloitte) regarding quarterly review 

project plan and weekly priorities.

$290.00 0.5 $145.00

 Jasinski, Samantha Discussion with W. Meredith, E. 

Murdock, J. Ncho-Oguie (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$290.00 0.7 $203.00

 Jasinski, Samantha Meeting with D. Kenna (PGE) to 

discuss AP control findings.

$290.00 0.6 $174.00

 Jasinski, Samantha Meeting with K. Mallonee (PG&E), B. 

Rice, M. Azebu (Deloitte) to discuss 

comments on draft Form 10-Q.

$290.00 0.5 $145.00

 K, Kavya Status Call with W. Kipkirui (Deloitte) to 

discuss the status of IT audit testing.

$120.00 1.0 $120.00

 Kamra, Akanksha Discussion with W. Meredith, E. 

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

D. Choudhary, M. Azebu (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$230.00 0.7 $161.00

 Kamra, Akanksha Review analysis of the risk results for 

the entity and assess analyst reports to 

note if additional risks are to be 

considered for the audit engagement

$230.00 0.5 $115.00

23

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 24

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Kipkirui, Winnie Documentation of control design 

testing procedures for Endur 

application for access security testing 

area.

$230.00 3.0 $690.00

 Kipkirui, Winnie Continued to document control design 

testing procedures for Endur 

application for access security testing 

area.

$230.00 3.0 $690.00

 Kipkirui, Winnie Attend Endur walkthrough and FY'19 

Audit kick-off with A. Bhattacharya, E. 

Xue (Deloitte), S. Kung, C. 

Schurmann, A. Arana (PG&E).

$230.00 2.0 $460.00

 Kipkirui, Winnie Discuss status of automated control 

testing with P. Giamanco (Deloitte).

$230.00 1.0 $230.00

 Martin, Blake Discussion with B. Rice, S. Jasinski 

(Deloitte) regarding benefits (Pension/ 

PBOP) related controls and 

substantive testing.

$200.00 1.5 $300.00

 Martin, Blake Draft memo for audit file summarizing 

determination of engagement risk and 

audit team's planned response.

$200.00 1.4 $280.00

 Martin, Blake Set up data analytics request for 

pension and PBOP (Postretirement 

Benefit other than Pension) plan 

liabilities analytic.

$200.00 1.3 $260.00

 Martin, Blake Prepare the benefits control 

workpaper.

$200.00 0.3 $60.00

 Mehra, Shreya Prepare the quarterly summary of 

alerts outlining the impacts and 

relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 3.0 $540.00

 Mehra, Shreya Continued to prepare the quarterly 

summary of alerts outlining the impacts 

and relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 1.0 $180.00

 Meredith, Wendy Discussion with S. Jasinski, E. 

Murdock, J. Ncho-Oguie (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$380.00 0.7 $266.00

24

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 25

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Murdock, Elizabeth Discussion with S. Jasinski, W. 

Meredith, J. Ncho-Oguie (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Meeting with S. Jasinski (Deloitte) to 

discuss non-routine transactions.

$330.00 2.4 $792.00

 Ncho-Oguie, Jean-Denis Discussion (partial) with S. Jasinski, 

W. Meredith, E. Murdock (Deloitte) 

regarding audit status and areas of 

focus for quarterly review.

$330.00 0.6 $198.00

 Nguyen, Jessica Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$120.00 1.4 $168.00

 Nguyen, Jessica Further performed tie out of amounts 

included in Q2'19 financial statements 

to supporting client supporting 

schedules.

$120.00 1.2 $144.00

 Nguyen, Jessica Address review notes in environmental 

remediation liability testing workpaper.

$120.00 2.6 $312.00

 Nguyen, Jessica Continued to tie out of amounts 

included in Q2'19 financial statements 

to supporting client supporting 

schedules.

$120.00 2.1 $252.00

 Rice, Blake Discussion with B. Martin, S. Jasinski 

(Deloitte) regarding benefits (Pension/ 

PBOP) related controls and 

substantive testing.

$230.00 1.5 $345.00

 Rice, Blake Meeting with S. Hunter, D. Kenna, D. 

DeMartini, K. Mallonee (PG&E), M. 

Azebu, S. Jasinski (Deloitte) to discuss 

status of quarterly review procedures.

$230.00 0.5 $115.00

 Rice, Blake Review draft financial statements on 

Form 10-Q to provide comments to 

PG&E external reporting.

$230.00 0.5 $115.00

 Rice, Blake Meeting with K. Mallonee (PG&E), M. 

Azebu, S. Jasinski (Deloitte) to discuss 

comments on draft Form 10-Q.

$230.00 0.5 $115.00

25

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 26

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Rice, Blake Discussion between P. Giamanco, E. 

Murdock, W. Kipkirui (Deloitte) 

regarding Automated Controls testing 

and Advisory timing.

$230.00 0.5 $115.00

 Rice, Blake Discussion with L. Schloetter, V. 

Hennessy (Deloitte) regarding billings 

control.

$230.00 0.4 $92.00

 Schloetter, Lexie Close notes to billings controls 

workpaper.

$180.00 0.9 $162.00

 Schloetter, Lexie Update billings control documentation 

for design factors.

$180.00 0.9 $162.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding PG&E's trial balance.

$180.00 0.6 $108.00

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

regarding billings control process.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with V. Hennessy, B. Rice 

(Deloitte) regarding billings control.

$180.00 0.4 $72.00

 Schloetter, Lexie Continue to close notes to billings 

control workpaper.

$180.00 3.6 $648.00

 Schloetter, Lexie Review and understand environmental 

remediation workpaper.

$180.00 1.2 $216.00

 Sewell, Kyle Draft email to A. Radomyselsky 

(PG&E) regarding the quarterly trial 

balance sheet.

$180.00 0.4 $72.00

 Sewell, Kyle Continue to document electric 

balancing account journal entry control.

$180.00 0.8 $144.00

 Sewell, Kyle Update natural gas journal entry 

control workpaper.

$180.00 0.7 $126.00

 Sewell, Kyle Continued to update the quarterly 

income statement revenue analytic.

$180.00 0.7 $126.00

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding reconciliation of journal entry 

data to trial balance extract from 

enterprise resource planning system 

(SAP).

$180.00 0.5 $90.00

 Sewell, Kyle Draft email to S. Varshney (Deloitte) 

regarding the independence memo.

$180.00 0.5 $90.00

26

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 27

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/10/2019

 Sewell, Kyle Draft email to A. Patel (PG&E) 

regarding invoice payment 

authorization.

$180.00 0.4 $72.00

 Sewell, Kyle Update the quarterly income statement 

revenue analytic.

$180.00 1.8 $324.00

 Sewell, Kyle Document electric balancing account 

journal entry control.

$180.00 1.3 $234.00

 Sewell, Kyle Meet with W. Perez (PG&E) to discuss 

electric balancing account journal entry 

control.

$180.00 1.0 $180.00

 Steele, Bridget Continued to summarize the drivers 

behind period over period fluctuations 

in income statement balances.

$120.00 4.1 $492.00

 Steele, Bridget Summarize the drivers behind period 

over period fluctuations in income 

statement balances.

$120.00 3.3 $396.00

 Xue, Ella Document testing of design of internal 

control related to Endur accounting 

system.

$120.00 4.0 $480.00

 Xue, Ella Update Customer Care & Billing 

System control testing workpapers.

$120.00 2.0 $240.00

 Xue, Ella Attend Endur walkthrough and FY'19 

Audit kick-off with W. Kipkirui, A. 

Bhattacharya (Deloitte), S. Kung, C. 

Schurmann, A. Arana (PG&E).

$120.00 2.0 $240.00

 Yuen, Jennifer Roll forward tax summary memo for 

Q2 2019.

$230.00 0.7 $161.00

07/11/2019

 Agarwal, Rima Continued to prepare documentation of 

quarterly Independence Memo 

summarizing audit team's compliance 

with applicable independence rules as 

part of Q2'19 interim review 

procedures.

$230.00 2.5 $575.00

 Agarwal, Rima Prepared documentation of quarterly 

Independence Memo summarizing 

audit team's compliance with 

applicable independence rules as part 

of Q2'19 interim review procedures.

$230.00 1.5 $345.00

27

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 28

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Bedi, Arpit Prepare documentation of the drivers 

behind period over period fluctuations 

in balance sheet account balances as 

part of Q2'19 interim review 

procedures.

$200.00 3.0 $600.00

 Bedi, Arpit Continued to prepare documentation of 

the drivers behind period over period 

fluctuations in balance sheet account 

balances as part of Q2'19 interim 

review procedures.

$200.00 3.0 $600.00

 Bedi, Arpit Summarized audit team's conclusions 

regarding the impact of period over 

period fluctuations in balance sheet 

account balances on planned audit 

procedures.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Document Meter Data Management 

System testing workpaper.

$200.00 2.5 $500.00

 Bhattacharya, Ayush Update the status of audit support 

requests in preparation for audit status 

meeting with C. Lee (PG&E).

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend Meter Data Management 

System walkthrough and FY'19 Audit 

kick-off with W. Kipkirui, E. Xue 

(Deloitte), H. Chen, A. Wang (PG&E).

$200.00 1.5 $300.00

 Bhattacharya, Ayush Address powerplan privileged access 

review notes.

$200.00 1.0 $200.00

 Bhattacharya, Ayush Attend Meter Data Management 

System walkthrough and FY'19 Audit 

kick-off with W. Kipkirui, E. Xue 

(Deloitte).

$200.00 1.0 $200.00

 Giamanco, Patrick Review information technology 

controls testing workpapers for 

enterprise resource planning system 

(SAP).

$330.00 4.0 $1,320.00

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

discuss questions related to automated 

system controls testing.

$330.00 0.5 $165.00

 Giamanco, Patrick Call with E. Murdock (Deloitte) to 

discuss IT Advisory status.

$330.00 0.5 $165.00

28

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 29

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Giamanco, Patrick Discussion with E. Murdock, W. 

Kipkirui, B. Rice (Deloitte) regarding 

automated controls testing and 

advisory timing.

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with J. Ncho Oguie (Deloitte) 

to discuss the state of the PG&E 

information technology environment as 

a result of PG&E leadership changes.

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with B. Rice, E. Murdock, and 

W. Kipkirui (all Deloitte) to discuss 

automated controls testing status.

$330.00 0.5 $165.00

 Giamanco, Patrick Prepare agenda for meeting related to 

information technology audit with K. 

Kay (PG&E) next week.

$330.00 0.5 $165.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) internal control 

considerations related to accounts 

payable.

$380.00 0.5 $190.00

 Hennessy, Vincent Review accounting support fees 

workpapers.

$200.00 0.9 $180.00

 Hennessy, Vincent Research guidance and next steps 

related to accounting support fees.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) 

regarding journal entry data for Q1 Q2.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with B. Steele (Deloitte) 

regarding accounting support fee 

testing.

$200.00 0.5 $100.00

 Hennessy, Vincent Correspond via email with S. Ali 

(PG&E) regarding accounting support 

fee testing.

$200.00 0.2 $40.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billing controls.

$200.00 1.3 $260.00

 Jain, Rachna Review documentation of drivers 

behind period over period fluctuations 

in statement of cash flows as part of 

interim review procedures for Q2'19.

$230.00 1.0 $230.00

 Jasinski, Samantha Perform testing on the Company's 

Transmisson Owner Formula Rate.

$290.00 2.8 $812.00

29

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 30

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Jasinski, Samantha Meet with K. Sewell, B. Rice (Deloitte) 

to discuss lease and procurement 

workpaper status.

$290.00 0.5 $145.00

 Kamra, Akanksha Assess the independence of the audit 

engagement team members engaged 

on the PG&E audit.

$230.00 0.4 $92.00

 Kipkirui, Winnie Perform Meter Data Management 

System design documentation update.

$230.00 3.0 $690.00

 Kipkirui, Winnie Attend Meter Data Management 

System walkthrough and FY'19 Audit 

kick-off with A. Bhattacharya, E. Xue 

(Deloitte).

$230.00 1.5 $345.00

 Kipkirui, Winnie Prepare documentation related to 

Endur system testing based on results 

of meeting with PG&E team.

$230.00 1.0 $230.00

 Kipkirui, Winnie Discussion with P. Giamanco, E. 

Murdock, B. Rice (Deloitte) regarding 

automated controls testing and 

advisory timing.

$230.00 0.5 $115.00

 Kipkirui, Winnie Attend Meter Data Management 

System walkthrough and FY'19 Audit 

kick-off with E. Xue, A. Bhattacharya 

(Deloitte), H. Chen, A. Wang (PG&E).

$230.00 1.5 $345.00

 Kipkirui, Winnie Attend procedures discussion to 

identify changes on the Customer Care 

& Billing system Unix Server with E. 

Xue (Deloitte).

$230.00 1.5 $345.00

 Martin, Blake Document the risks of material 

misstatements identified related to the 

benefits process for the 2019 audit.

$200.00 2.3 $460.00

 Martin, Blake Review Q2'19 Corporation 

Consolidated Analytics summarizing 

period over period fluctuations 

between consolidated corporation and 

utility level account balances as part of 

interim review procedures.

$200.00 1.4 $280.00

 Mehra, Shreya Prepare the quarterly summary of 

alerts outlining the impacts and 

relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 1.0 $180.00

30

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 31

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Meredith, Wendy Meet with J. Ncho-Oguie (Deloitte) to 

discuss quarter 2 PG&E management 

meetings.

$380.00 0.3 $114.00

 Meredith, Wendy Review summary of internal control 

considerations related to quarter 2 

findings.

$380.00 0.3 $114.00

 Meredith, Wendy Research Public Company Accounting 

Oversight Board guidance related to 

entity payment of support fees.

$380.00 0.3 $114.00

 Murdock, Elizabeth Provide comments on control finding 

wording.

$330.00 1.4 $462.00

 Murdock, Elizabeth Discussion with P. Giamanco, W. 

Kipkirui, B. Rice (Deloitte) regarding 

automated controls testing and 

advisory timing.

$330.00 0.5 $165.00

 Murdock, Elizabeth Call with P. Giamanco (Deloitte) to 

discuss IT Advisory status.

$330.00 0.5 $165.00

 Murdock, Elizabeth Call with S. Sreeram (Deloitte) to 

discuss Q2 project plan and 

environmental risk assessment.

$330.00 0.5 $165.00

 Murdock, Elizabeth Call with D. Kenna (PG&E) to discuss 

accounts payable control finding.

$330.00 0.1 $33.00

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

internal control considerations related 

to accounts payable findings.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Meet with W. Meredith (Deloitte) to 

discuss quarter 2 PG&E management 

meetings.

$330.00 0.3 $99.00

 Nguyen, Jessica Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$120.00 3.0 $360.00

 Nguyen, Jessica Continued to perform tie out of 

amounts included in Q2'19 financial 

statements to supporting client 

supporting schedules.

$120.00 2.1 $252.00

 Nguyen, Jessica Document audit team's approach of 

Using the Work of others for reliance 

on controls testing performed by PG&E 

Financial Controls and Compliance 

group.

$120.00 1.6 $192.00

31

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 32

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Nguyen, Jessica Discussion with L. Schloetter (Deloitte) 

regarding analytics in Quarter 2.

$120.00 0.6 $72.00

 Rice, Blake Discussion with L. Schloetter (Deloitte) 

regarding automated controls in 

billings process.

$230.00 1.0 $230.00

 Rice, Blake Discussion with P. Giamanco, E. 

Murdock, W. Kipkirui (Deloitte) 

regarding automated controls testing 

and advisory timing.

$230.00 0.5 $115.00

 Rice, Blake Meet with K. Sewell, S. Jasinski 

(Deloitte) to discuss lease and 

procurement workpaper status.

$230.00 0.5 $115.00

 Rice, Blake Met with K. Sewell, M. Azebu, S. 

Jasinski (Deloitte) to discuss lease and 

procurement workpaper status.

$230.00 0.5 $115.00

 Rice, Blake Prepare income statement variance 

analysis.

$230.00 2.4 $552.00

 Rice, Blake Continue to prepare income statement 

variance analysis.

$230.00 2.4 $552.00

 Schloetter, Lexie Discussion with J. Nguyen (Deloitte) 

regarding analytics in Quarter 2.

$180.00 0.6 $108.00

 Schloetter, Lexie Meet with D. Demartini (PG&E) to 

discuss billings control and the internal 

audit control testing.

$180.00 0.4 $72.00

 Schloetter, Lexie Update the testing approach to use the 

work of others in control testing.

$180.00 0.3 $54.00

 Schloetter, Lexie Meet with P. Lui (PG&E), K. Sewell 

(Deloitte) to discuss trial balance 

information. 

$180.00 0.3 $54.00

 Schloetter, Lexie Create control matrix to consider low 

risk controls identified by PG&E 

internal audit.

$180.00 0.3 $54.00

 Schloetter, Lexie Prepare for meetings with B. Rice, W. 

Kipkirui (Deloitte) and B. Chan (PG&E) 

for billings controls.

$180.00 0.3 $54.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billing controls.

$180.00 1.3 $234.00

32

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 33

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Schloetter, Lexie Prepare for meeting with D. Demartini, 

J. Pitman (PG&E), V. Hennessy, E. 

Murdock (Deloitte) for billings controls.

$180.00 0.2 $36.00

 Schloetter, Lexie Update billings control workpaper for 

design factors.

$180.00 1.1 $198.00

 Schloetter, Lexie Assessing the client information, 

including the trial balance, for quarter 2 

review procedures

$180.00 1.0 $180.00

 Schloetter, Lexie Discussion with B. Rice (Deloitte) 

regarding automated controls in 

billings process.

$180.00 1.0 $180.00

 Sewell, Kyle Review open items within the quarterly 

independence memo.

$180.00 1.8 $324.00

 Sewell, Kyle Review energy procurement internal 

control testing.

$180.00 1.6 $288.00

 Sewell, Kyle Reconcile the trial balance extract from 

enterprise resource planning system 

(SAP) to the Company's financial 

statements.

$180.00 1.3 $234.00

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding journal entry data for Q1 Q2.

$180.00 0.6 $108.00

 Sewell, Kyle Meet with M. Azebu, B. Rice, S. 

Jasinski (Deloitte) to discuss lease and 

procurement workpaper status.

$180.00 0.5 $90.00

 Sewell, Kyle Meet with B. Rice, S. Jasinski 

(Deloitte) to discuss lease and 

procurement workpaper status.

$180.00 0.5 $90.00

 Sewell, Kyle Meet with P. Lui (PG&E), L. Schloetter 

(Deloitte) to discuss trial balance 

information.

$180.00 0.3 $54.00

 Sreeram, Sree Call with E. Murdock (Deloitte) to 

discuss Q2 project plan

$290.00 0.5 $145.00

 Sreeram, Sree Call with E. Murdock (Deloitte) to 

discuss environmental remediation 

liability risk assessment.

$290.00 0.5 $145.00

 Steele, Bridget Analyze drivers behind period over 

period fluctuations in income statement 

balances.

$120.00 1.3 $156.00

33

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 34

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/11/2019

 Steele, Bridget Document support for compliance 

program testing.

$120.00 0.9 $108.00

 Steele, Bridget Discussion with V. Hennessy (Deloitte) 

regarding accounting support fee 

testing.

$120.00 0.5 $60.00

 Steele, Bridget Continue to document support for 

compliance program testing.

$120.00 1.3 $156.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 1.3 $156.00

 Steele, Bridget Document audit team's planned 

responses to address the period over 

period fluctuations in income statement 

balances.

$120.00 1.1 $132.00

 Xue, Ella Attend procedures discussion to 

identify changes on the CC&B Unix 

Server with W. Kipkirui (Deloitte).

$120.00 1.5 $180.00

 Xue, Ella Attend Meter Data Management 

System walkthrough and FY'19 Audit 

kick-off with A. Bhattacharya, W. 

Kipkirui (Deloitte).

$120.00 1.5 $180.00

 Xue, Ella Attend Market Data System (MDS) 

walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, A. Bhattacharya 

(Deloitte), H. Chen, A. Wang (PG&E).

$120.00 1.5 $180.00

 Xue, Ella Document Market Data System (MDS) 

testing workpaper.

$120.00 1.5 $180.00

 Xue, Ella Update Customer Care & Billing 

System control testing workpapers

$120.00 2.0 $240.00

07/12/2019

 Agarwal, Rima Prepare quarterly statement of cash 

flows analytics summarizing drivers of 

period over period fluctuations as part 

of Q2'19 interim review procedures.

$230.00 1.0 $230.00

 Azebu, Matt Review the draft financial statements 

to provide comments to external 

reporting group.

$230.00 3.0 $690.00

34

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 35

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Bedi, Arpit Document audit team's planned 

responses to address the period over 

period fluctuations in balance sheet 

account balances.

$200.00 3.0 $600.00

 Bedi, Arpit Continued to document audit team's 

planned responses to address the 

period over period fluctuations in 

balance sheet account balances.

$200.00 3.0 $600.00

 Bedi, Arpit Analyze drivers behind period over 

period fluctuations in balance sheet 

account balances.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Document Advanced Billing System 

(ABS) testing workpapers.

$200.00 4.0 $800.00

 Bhattacharya, Ayush Update the status of audit support 

requests on Deloitte Connect site.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Prepare documentation of control 

workpapers related to information 

technology controls over system 

change management.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend Windows Active Directory 

walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, E. Xue (Deloitte), J. 

Jorajuria, T. Sullivan, N. Casey 

(PG&E).

$200.00 1.0 $200.00

 Gillam, Tim Meeting with W. Meredith, J. NchoOguie, S. Jasinski, E. Murdock 

(Deloitte), D. Thomason, S. Hunter, J. 

Garboden (PG&E) to discuss 

significant quarterly transactions 

recorded during the second quarter of 

2019.

$380.00 1.1 $418.00

 Gillam, Tim Meeting with W. Meredith, J. NchoOguie, S. Jasinski, E. Murdock 

(Deloitte), D. Thomason, S. Cairns, D. 

Kenna (PG&E) to discuss internal 

control considerations related to 

accounts payable.

$380.00 0.7 $266.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) for considerations of Q2’19 

capital costs disallowances.

$380.00 0.4 $152.00

35

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 36

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Hennessy, Vincent Discussion with L. Schloetter, E. 

Murdock (Deloitte) regarding gas 

billing rates.

$200.00 0.8 $160.00

 Hennessy, Vincent Discussion with B. Rice, L. Schloetter 

(Deloitte) regarding gas billing rates.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding Q2 journal entries.

$200.00 0.7 $140.00

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

Dinh (PG&E) regarding billings control 

process.

$200.00 0.6 $120.00

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

Bacon (PG&E) regarding gas billing 

rates.

$200.00 0.5 $100.00

 Hennessy, Vincent Review journal entries related to 

accounting support fees.

$200.00 0.4 $80.00

 Jasinski, Samantha Perform testing on transmission owner 

formula rate.

$290.00 1.6 $464.00

 Jasinski, Samantha Meeting with W. Meredith, J. NchoOguie, T. Gillam, E. Murdock 

(Deloitte), D. Thomason, S. Hunter, J. 

Garboden (PG&E) to discuss 

significant quarterly transactions 

recorded during the second quarter of 

2019.

$290.00 1.1 $319.00

 Jasinski, Samantha Meet with K. Sewell, M. Azebu, B. Rice 

(Deloitte) to discuss lease and 

procurement workpaper status.

$290.00 1.0 $290.00

 Jasinski, Samantha Edit presentation to be communicated 

to Audit Committee in July of 2019 

related to results of Q2'19 interim 

review procedures.

$290.00 0.9 $261.00

 Jasinski, Samantha Meeting with W. Meredith, J. NchoOguie, T. Gillam, E. Murdock 

(Deloitte), D. Thomason, S. Cairns, D. 

Kenna (PG&E) to discuss internal 

control considerations associated with 

accounts payable.

$290.00 0.7 $203.00

36

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 37

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Kipkirui, Winnie Attend Windows/Active Directory 

walkthrough and FY'19 Audit kick-off 

with A. Bhattacharya, E. Xue (Deloitte), 

J. Jorajuria, T. Sullivan, N. Casey 

(PG&E).

$230.00 3.0 $690.00

 Kipkirui, Winnie Update Meter Data Management 

System control design.

$230.00 2.0 $460.00

 Kipkirui, Winnie Review of Customer care & billings 

system controls testing workpapers.

$230.00 2.0 $460.00

 Kipkirui, Winnie Documentation of control design 

procedures for Windows server for 

change management testing area.

$230.00 2.0 $460.00

 Martin, Blake Draft the benefits process walkthrough 

workpaper.

$200.00 0.8 $160.00

 Martin, Blake Document testing of controls mitigating 

the risk of management override of 

controls

$200.00 0.8 $160.00

 Martin, Blake Discussion with L. Schloetter (Deloitte) 

regarding PG&E’s financial reporting 

software.

$200.00 0.7 $140.00

 Martin, Blake Update risks of material misstatement 

workpaper related to benefits.

$200.00 0.7 $140.00

 Martin, Blake Update the planning memo 

summarizing response to risk of 

management override of controls for 

FY'19.

$200.00 0.2 $40.00

 Mehra, Shreya Prepare the quarterly summary of 

alerts outlining the impacts and 

relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 1.6 $288.00

 Meredith, Wendy Meeting with J. Ncho-Oguie, T. Gillam, 

S. Jasinski, E. Murdock (Deloitte), D. 

Thomason, S. Hunter, J. Garboden 

(PG&E) to discuss significant quarterly 

transactions recorded during the 

second quarter of 2019.

$380.00 1.1 $418.00

37

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 38

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Meredith, Wendy Meeting with J. Ncho-Oguie, T. Gillam, 

S. Jasinski, E. Murdock (Deloitte), D. 

Thomason, S. Cairns, D. Kenna 

(PG&E) to discuss internal control 

considerations associated with 

accounts payable.

$380.00 0.7 $266.00

 Murdock, Elizabeth Summarized audit team findings for 

Q2'19 management meetings related 

to internal control considerations

$330.00 1.7 $561.00

 Murdock, Elizabeth Meeting with W. Meredith, J. NchoOguie, T. Gillam, S. Jasinski (Deloitte), 

D. Thomason, S. Hunter, J. Garboden 

(PG&E) to discuss significant quarterly 

transactions recorded during the 

second quarter of 2019.

$330.00 1.1 $363.00

 Murdock, Elizabeth Discussion with L. Schloetter (Deloitte) 

regarding billings control process.

$330.00 0.9 $297.00

 Murdock, Elizabeth Discussion with V. Hennessy, L. 

Schloetter (Deloitte) regarding gas 

billing rates.

$330.00 0.8 $264.00

 Murdock, Elizabeth Meeting with W. Meredith, J. NchoOguie, T. Gillam, S. Jasinski (Deloitte), 

D. Thomason, S. Cairns, D. Kenna 

(PG&E) to discuss internal control 

considerations associated with 

accounts payable.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Meeting with W. Meredith, T. Gillam, S. 

Jasinski, E. Murdock (Deloitte), D. 

Thomason, S. Hunter, J. Garboden 

(PG&E) to discuss significant quarterly 

transactions recorded during the 

second quarter of 2019.

$330.00 1.1 $363.00

 Ncho-Oguie, Jean-Denis Meeting with W. Meredith, T. Gillam, S. 

Jasinski, E. Murdock (Deloitte), D. 

Thomason, S. Cairns, D. Kenna 

(PG&E) to discuss internal control 

considerations associated with 

accounts payable.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Meeting with A. Duran (PGE) to 

discuss wildfire cost recoverability.

$330.00 0.5 $165.00

38

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 39

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

considerations of Q2’19 capital costs 

disallowances.

$330.00 0.4 $132.00

 Nguyen, Jessica .Discussion with V. Hennessy 

(Deloitte) regarding Q2 journal entries 

testing as part of interim review 

procedures.

$120.00 0.4 $48.00

 Rice, Blake Continue to prepare income statement 

variance analysis.

$230.00 3.9 $897.00

 Rice, Blake Prepare income statement variance 

analysis.

$230.00 2.9 $667.00

 Rice, Blake Meet with K. Sewell, M. Azebu, S. 

Jasinski (Deloitte) to discuss lease and 

procurement workpaper status.

$230.00 1.0 $230.00

 Rice, Blake Review audit status and audit plan for 

July.

$230.00 1.0 $230.00

 Rice, Blake Discussion with V. Hennessy, L. 

Schloetter (Deloitte) regarding gas 

billing rates.

$230.00 0.7 $161.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 1.0 $200.00

 Schloetter, Lexie Analyze the billings control process 

and impacts of gas billings control.

$180.00 2.0 $360.00

 Schloetter, Lexie Discussion with E. Murdock (Deloitte) 

regarding billings control process.

$180.00 0.9 $162.00

 Schloetter, Lexie Discussion with V. Hennessy, E. 

Murdock (Deloitte) regarding gas 

billing rates.

$180.00 0.8 $144.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding Q2 journal entries.

$180.00 0.7 $126.00

 Schloetter, Lexie Discussion with V. Hennessy, B. Rice 

(Deloitte) regarding gas billing rates.

$180.00 0.7 $126.00

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

Dinh (PG&E) regarding billings control 

process.

$180.00 0.6 $108.00

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

Bacon (PG&E) regarding gas billing 

rates.

$180.00 0.5 $90.00

39

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 40

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/12/2019

 Sewell, Kyle Draft email to M. Devita, R. Sharma 

(PG&E) related to items presented for 

potential adjustment each month.

$180.00 0.8 $144.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 2.5 $300.00

 Xue, Ella Prepare documentation of Endur 

system testing workpapers.

$120.00 5.0 $600.00

 Xue, Ella Prepare a listing of the documents to 

be provided by the client for 2019 IT 

audit testing.

$120.00 2.0 $240.00

 Xue, Ella Attend (partial) Windows Active 

Directory server walkthrough and 

FY'19 Audit kick-off with W. Kipkirui, A. 

Bhattacharya (Deloitte), J. Jorajuria, T. 

Sullivan, N. Casey (PG&E).

$120.00 1.0 $120.00

07/13/2019

 Gillam, Tim Review the Form 10-Q. $380.00 2.5 $950.00

 Jasinski, Samantha Review second draft of the Company's 

Q2 financial statements on Form 10-Q.

$290.00 2.0 $580.00

07/14/2019

 Gillam, Tim Review Form 10Q. $380.00 3.0 $1,140.00

 Meredith, Wendy Review draft Form 10-Q. $380.00 0.5 $190.00

 Ncho-Oguie, Jean-Denis Review draft 10Q financial statements. $330.00 2.3 $759.00

07/15/2019

 Azebu, Matt Discussion with B. Rice (Deloitte), L. 

Cheng (PG&E) regarding Q2'19 board 

of directors meeting minutes.

$230.00 1.0 $230.00

 Azebu, Matt Meeting with B. Rice, B. Martin, V. 

Hennessy, L. Schloetter, and K. Sewell 

(Deloitte) regarding weekly updates 

and priorities.

$230.00 0.6 $138.00

 Azebu, Matt Review draft financial statements to 

prepare for comment meeting with 

client's external reporting group

$230.00 1.8 $414.00

40

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 41

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Bedi, Arpit Analyze the risk assessment 

considerations related to period over 

period fluctuations in balance sheet 

account balances as part of Q2'19 

interim review procedures.

$200.00 3.5 $700.00

 Bedi, Arpit Continued to analyze the risk 

assessment considerations related to 

period over period fluctuations in 

balance sheet account balances as 

part of Q2'19 interim review 

procedures.

$200.00 2.5 $500.00

 Bedi, Arpit Discussion with A. Kamra, S. Jasinski, 

S. Varshney, B. Rice (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$200.00 0.5 $100.00

 Bhimani, Harika Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 1.0 $230.00

 Choudhury, Viki Attend (partial) Identity and Access 

Management (IAM) controls 

walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, E. Xue, K. Kavya, M. 

Fazil (Deloitte) E. Vo, R. Respicio, G. 

Ghorpade, A. Bhattacharya, S. Misra, 

L. DeAnda, T. Yuen.

$200.00 1.5 $300.00

 Fazil, Mohamed Attend Identity and Access 

Management controls walkthrough and 

FY'19 Audit kick-off with W. Kipkirui, E. 

Xue, K. Kavya, V. Choudhury (Deloitte) 

E. Vo, R. Respicio, G. Ghorpade, A. 

Bhattacharya, S. Misra, L. DeAnda, T. 

Yuen (all PG&E).

$200.00 3.0 $600.00

 Fazil, Mohamed Document design and operating 

effectiveness of authentication 

(password) control for SAP Business 

Planning and Consolidation system.

$200.00 3.0 $600.00

 Fazil, Mohamed Discussion with S. Nambiar (Deloitte) 

regarding the request of evidence of 

change management controls being 

implemented.

$200.00 1.0 $200.00

41

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 42

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Gillam, Tim Review materiality memo summarizing 

audit team considerations in 

determination of materiality for 2019 

audit.

$380.00 1.5 $570.00

 Gillam, Tim Discussion with J. Wells (PG&E) on 

critical 2nd quarter accounting / 

business matters.

$380.00 1.0 $380.00

 Gillam, Tim Review Form 10Q. $380.00 2.5 $950.00

 Hennessy, Vincent Meet with K. Sewell (Deloitte), A. 

Radomyselsky (PG&E) regarding 

journal entry testing data.

$200.00 0.3 $60.00

 Hennessy, Vincent Work on Q2 journal entry testing. $200.00 1.9 $380.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) to 

discuss reconciliation of journal entry 

data to trial balance.

$200.00 1.2 $240.00

 Hennessy, Vincent Correspond via email with P. Lui, M. 

Lum, T. Li (PG&E) regarding journal 

entry support.

$200.00 0.9 $180.00

 Hennessy, Vincent Meeting with M. Azebu, B. Rice, B. 

Martin, L. Schloetter, K. Sewell 

(Deloitte) regarding weekly updates 

and priorities.

$200.00 0.6 $120.00

 Hennessy, Vincent Update customer accounts receivable 

risk assessment.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with L. Schloetter 

(Deloitte), J. Pitman (PG&E) regarding 

further testing plans for billings 

controls.

$200.00 0.3 $60.00

 Jasinski, Samantha Review testing of design of the electric 

energy procurement internal controls

$290.00 3.0 $870.00

 Jasinski, Samantha Review testing of design of the gas 

procurement internal controls

$290.00 3.0 $870.00

 Jasinski, Samantha Review procurement accounting 

methodology overview workpaper.

$290.00 1.2 $348.00

 Jasinski, Samantha Review draft 2 of form 10-Q. $290.00 1.2 $348.00

 Jasinski, Samantha Address comments in quarterly audit 

committee communication 

presentation.

$290.00 0.8 $232.00

42

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 43

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Jasinski, Samantha Discussion with A. Kamra, S. 

Varshney, A. Bedi, B. Rice (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$290.00 0.5 $145.00

 K, Kavya Attend Identity and Access 

Management controls walkthrough and 

FY'19 Audit kick-off with W. Kipkirui, E. 

Xue, M. Fazil, V. Choudhury (Deloitte) 

E. Vo, R. Respicio, G. Ghorpade, A. 

Bhattacharya, S. Misra, L. DeAnda, T. 

Yuen (PG&E).

$120.00 3.0 $360.00

 K, Kavya Document IT controls related to SAP 

ERP Central Component (SAP ECC).

$120.00 3.0 $360.00

 Kamra, Akanksha Review independence memo. $230.00 3.0 $690.00

 Kamra, Akanksha Discussion with S. Jasinski, S. 

Varshney, A. Bedi, B. Rice (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$230.00 0.5 $115.00

 Kamra, Akanksha Review Summary of Alerts 

summarizing new accounting 

pronouncements and their impact on 

the Q2'19 financial statements.

$230.00 2.5 $575.00

 Kipkirui, Winnie Attend Identity and Access 

Management system controls 

walkthrough and FY'19 Audit kick-off 

with E. Xue, K. Kavya, M. Fazil, V. 

Choudhury (Deloitte) E. Vo, R. 

Respicio, G. Ghorpade, A. 

Bhattacharya, S. Misra, L. DeAnda, T. 

Yuen.

$230.00 3.0 $690.00

 Kipkirui, Winnie Design update of Identity and Access 

Management controls.

$230.00 2.0 $460.00

 Kipkirui, Winnie Perform Identity and Access 

Management system design 

documentation.

$230.00 2.0 $460.00

 Kipkirui, Winnie Continued to prepare Identity and 

Access Management system design 

documentation.

$230.00 2.0 $460.00

 M, Nikitha Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 2.0 $460.00

43

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 44

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Martin, Blake Meeting with M. Azebu, B. Rice, V. 

Hennessy, L. Schloetter, K. Sewell 

(Deloitte) regarding weekly updates 

and priorities.

$200.00 0.6 $120.00

 Martin, Blake Update documentation with the 

benefits control working paper and 

align risks identified to same.

$200.00 1.6 $320.00

 Martin, Blake Update benefits control documentation 

for FY'19 testing.

$200.00 1.3 $260.00

 Martin, Blake Review the prepared Q2'19 Corporate 

consolidation analytic workpaper.

$200.00 1.3 $260.00

 Martin, Blake Edit the prepared Q2'19 Corporate 

consolidation analytic workpaper.

$200.00 1.3 $260.00

 Martin, Blake Obtain and review the company 

prepared Benefit (Hire to Retire) 

related account reconciliations.

$200.00 1.0 $200.00

 Mehra, Shreya Prepare the quarterly summary of 

alerts outlining the impacts and 

relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 3.0 $540.00

 Mehra, Shreya Prepare the quarterly summary of 

alerts outlining the impacts and 

relevance of new accounting 

pronouncements relevant to the 

Company's Form 10-Q.

$180.00 1.5 $270.00

 Meredith, Wendy Review comments on draft Form 10-Q. $380.00 0.6 $228.00

 Meredith, Wendy Meet with J. Ncho-Oguie (Deloitte) to 

discuss audit status and process.

$380.00 0.3 $114.00

 Meredith, Wendy Respond to emails from T. Gillam 

(Deloitte) related to PG&E quarter 2 

accounting and disclosure matters.

$380.00 0.3 $114.00

 Meredith, Wendy Review draft Form 10-Q. $380.00 1.7 $646.00

 Meredith, Wendy Review PG&E audit planning and risk 

assessment workpapers.

$380.00 1.2 $456.00

 Nambiar, Sachin Discussion with M. Fazil (Deloitte) 

regarding the request of evidence of 

change management controls being 

implemented.

$120.00 1.0 $120.00

44

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 45

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Ncho-Oguie, Jean-Denis Meet with W. Meredith (Deloitte) to 

discuss audit status and process.

$330.00 0.3 $99.00

 Rice, Blake Prepare balance sheet variance 

analytics.

$230.00 3.4 $782.00

 Rice, Blake Tie out procedures related to officer 

draft of financial statements prepared 

on Form 10-Q.

$230.00 3.0 $690.00

 Rice, Blake Address comment within audit scoping 

workpapers.

$230.00 1.0 $230.00

 Rice, Blake Discussion with M. Azebu (Deloitte), L. 

Cheng (PG&E) regarding Q2'19 board 

of directors meeting minutes.

$230.00 1.0 $230.00

 Rice, Blake Meeting with M. Azebu, B. Martin, V. 

Hennessy, L. Schloetter, K. Sewell 

(Deloitte) regarding weekly updates 

and priorities.

$230.00 0.6 $138.00

 Rice, Blake Discussion with A. Kamra, S. Jasinski, 

S. Varshney, A. Bedi (Deloitte) 

regarding quarterly review project plan 

and weekly priorities.

$230.00 0.5 $115.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 1.0 $200.00

 Schloetter, Lexie Close notes on the environmental 

remediation liability workpaper.

$180.00 2.0 $360.00

 Schloetter, Lexie Document billings control selections 

regarding gas rate changes.

$180.00 1.5 $270.00

 Schloetter, Lexie Close notes on billings control 

workpaper.

$180.00 1.2 $216.00

 Schloetter, Lexie Analyze the automated control 

documents for the accounts payable 

process.

$180.00 0.9 $162.00

 Schloetter, Lexie Update board minutes document for 

quarter 2 review procedures.

$180.00 0.7 $126.00

 Schloetter, Lexie Meeting with M. Azebu, B. Rice, B. 

Martin, V. Hennessy, K. Sewell 

(Deloitte) regarding weekly updates 

and priorities.

$180.00 0.6 $108.00

45

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 46

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Schloetter, Lexie Meeting with B. Baldwin (PG&E) to 

document further billings control 

selections.

$180.00 0.6 $108.00

 Schloetter, Lexie Discussion with V. Hennessy 

(Deloitte), J. Pitman (PG&E) regarding 

further testing plans for billings 

controls.

$180.00 0.3 $54.00

 Sewell, Kyle Meet with V. Hennessy (Deloitte), A. 

Radomyselsky (PG&E) regarding 

journal entry testing data.

$180.00 0.3 $54.00

 Sewell, Kyle Format journal entry data for interim 

journal entry testing.

$180.00 1.5 $270.00

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding reconciliation of journal entry 

data to trial balance extract from 

enterprise resource planning system 

(SAP).

$180.00 1.2 $216.00

 Sewell, Kyle Meeting with M. Azebu, B. Rice, B. 

Martin, V. Hennessy, L. Schloetter 

(Deloitte) regarding weekly updates 

and priorities.

$180.00 0.6 $108.00

 Sewell, Kyle Review email from H. Bhimani 

(Deloitte) regarding interim journal 

entry testing.

$180.00 0.3 $54.00

 Varshney, Swati Review various independence 

considerations summarizing 

compliance with Deloitte independence 

policies and Securities and Exchange 

Commission rules and regulations.

$230.00 1.5 $345.00

 Varshney, Swati Discussion with A. Kamra, S. Jasinski, 

A. Bedi, B. Rice (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$230.00 0.5 $115.00

 Varshney, Swati Discussion with A. Kamra, S. Jasinski, 

A. Bedi, B. Rice (Deloitte) regarding 

quarterly review project plan and 

weekly priorities.

$230.00 0.5 $115.00

 Varshney, Swati Draft memo related to various 

enforcement, litigation and regulatory 

matters related to the company.

$230.00 3.0 $690.00

46

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 47

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/15/2019

 Xue, Ella Attend (partial) Identity and Access 

Management system controls 

walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, K. Kavya, M. Fazil, V. 

Choudhury (Deloitte) E. Vo, R. 

Respicio, G. Ghorpade, A. 

Bhattacharya, S. Misra, L. DeAnda, T. 

Yuen.

$120.00 1.5 $180.00

 Xue, Ella Document testing of IT controls related 

to Endur accounting system.

$120.00 2.0 $240.00

 Xue, Ella Prepare Oracle Identity Manager 

identity and access management 

system testing workpaper 

documentation.

$120.00 1.5 $180.00

 Xue, Ella Continued testing of IT controls related 

to Endur accounting system.

$120.00 1.5 $180.00

 Xue, Ella Assess and documented the 

supporting documents provided by 

client for automated controls testing.

$120.00 0.5 $60.00

07/16/2019

 Agarwal, Rima Address notes in quarterly statement of 

cash flows analytics related to drivers 

of period over period fluctuations as 

part of Q2'19 interim review 

procedures.

$230.00 2.5 $575.00

 Agarwal, Rima Continued to address notes in 

quarterly statement of cash flows 

analytics related to drivers of period 

over period fluctuations as part of 

Q2'19 interim review procedures.

$230.00 2.5 $575.00

 Azebu, Matt Meet with B. Rice, W. Meredith 

(Deloitte), K. Mallonee (PG&E) to 

discuss comments on Form 10-Q draft.

$230.00 0.8 $184.00

 Azebu, Matt Ran trial balance reports as of June 

30, 2019 to reconcile journal entry data 

to trial balance activity.

$230.00 0.5 $115.00

 Azebu, Matt Review comments for external 

reporting on Q2 Form 10-Q financial 

statements.

$230.00 0.5 $115.00

47

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 48

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 Azebu, Matt Meetings with J. Garboden, J. 

Martinez, S. Schirle, E. Seals, C. 

Middlekauf related to status of 

enforcement matters (i.e. orders 

instituting investigation) (all PG&E).

$230.00 1.4 $322.00

 Bedi, Arpit Continued to document the drivers of 

period over period fluctuations in 

balance sheet account balances as 

part of Q2'19 interim review 

procedures.

$200.00 2.0 $400.00

 Bedi, Arpit Traced and agreed the balance sheet 

account balances per the financial 

statements prepared on Form 10-Q to 

the trial balance

$200.00 1.5 $300.00

 Bedi, Arpit Review fluctuations in balance sheet 

account balances to reassess the risk 

of material misstatement for the related 

account balances and classes of 

transactions.

$200.00 2.5 $500.00

 Bedi, Arpit Obtained SAP account modification 

report for Q2'19 and updated trial 

balance mapping for new balance 

sheet accounts

$200.00 2.0 $400.00

 Fazil, Mohamed Document design and operating 

effectiveness of default accounts 

control for SAP Business Planning and 

Consolidation system.

$200.00 2.0 $400.00

 Fazil, Mohamed Document design and operating 

effectiveness of default accounts 

control for SAP Business Planning and 

Consolidation system.

$200.00 2.0 $400.00

 Hennessy, Vincent Update Q2 journal entry testing. $200.00 2.8 $560.00

 Hennessy, Vincent Update journal entry testing for Q2 

based on meetings.

$200.00 2.2 $440.00

 Hennessy, Vincent Meeting with N. Nguyen, J. Pitman 

(PG&E), L. Schloetter (Deloitte) 

regarding billing rate changes.

$200.00 0.9 $180.00

 Hennessy, Vincent Meeting with T. Li (PG&E) related to 

Q2 journal entry support.

$200.00 0.6 $120.00

48

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 49

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 Hennessy, Vincent Correspond via email with T. Li 

(PG&E) regarding journal entry 

support.

$200.00 0.6 $120.00

 Hennessy, Vincent Meeting with P. Lui (PG&E) regarding 

Q2 journal entry support.

$200.00 0.5 $100.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) 

regarding journal entry data.

$200.00 0.4 $80.00

 Hennessy, Vincent Continue to correspond via email with 

P. Lui (PG&E) regarding Q2 journal 

entry support.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control.

$200.00 0.3 $60.00

 Hennessy, Vincent Prepare for meter to cash billings 

discussion with M. Nguyen, J. Pitman 

(PG&E).

$200.00 0.3 $60.00

 Jasinski, Samantha Review risks of material misstatement 

identified and the related planned audit 

procedures for the company's energy 

procurement process

$290.00 3.5 $1,015.00

 Jasinski, Samantha Review testing of design of the energy 

procurement internal controls

$290.00 2.5 $725.00

 Jasinski, Samantha Review the process flow diagram 

summarizing the electric/gas energy 

procurement process, including the 

risks of material misstatement and 

internal controls mitigating those risks

$290.00 1.0 $290.00

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

Meredith (all Deloitte), and K. Mallonee 

(PG&E) to discuss audit team's 

comments on the draft financial 

statements

$290.00 0.5 $145.00

 Jasinski, Samantha Meeting with B. Rice, M. Azebu, E. 

Murdock, S. Jasinski (all Deloitte), D. 

DeMartini, D. Kenna and C. Baxter 

(PG&E) to discuss Q2'19 internal 

control considerations

$290.00 0.5 $145.00

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

discuss status of audit and Q2 review.

$290.00 0.4 $116.00

49

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 50

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 K, Kavya Test controls over user access related 

to SAP Governance Risk and 

Compliance system.

$120.00 3.0 $360.00

 K, Kavya Test controls over segregation of 

duties related to SAP Governance Risk 

and Compliance system.

$120.00 3.0 $360.00

 Kamra, Akanksha Review balance sheet analytics 

summarizing period over period 

fluctuations in account balances as 

part of interim review procedures for 

Q2.

$230.00 1.0 $230.00

 Kamra, Akanksha Review independence memo. $230.00 1.0 $230.00

 Kipkirui, Winnie Perform testing of controls mitigating 

risks of material misstatement related 

to Identity and Access Management for 

SAP.

$230.00 3.0 $690.00

 Kipkirui, Winnie Continued testing of controls mitigating 

risks of material misstatement related 

to Identity and Access Management for 

SAP.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document testing of design of controls 

related to access security for 

Advanced Billing System

$230.00 2.0 $460.00

 Kipkirui, Winnie Review audit strategy for testing 

Identity and Access Management 

controls.

$230.00 1.0 $230.00

 M, Nikitha Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 2.0 $460.00

 Martin, Blake Document review note updates to the 

corporate consolidation working paper.

$200.00 4.0 $800.00

 Martin, Blake Document testing of control design 

related to the benefits account 

reconciliation review.

$200.00 0.8 $160.00

 Meredith, Wendy Review quarter 2 management 

representation letter.

$380.00 1.3 $494.00

 Meredith, Wendy Meet with M. Azebu, B. Rice (Deloitte), 

K. Mallonee (PG&E) to discuss 

comments on Form 10-Q draft.

$380.00 0.8 $304.00

50

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 51

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 Meredith, Wendy Meet with J. Ncho-Oguie (Deloitte) to 

discuss quarterly review status and 

procedures.

$380.00 0.6 $228.00

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

discuss status of audit and Q2 review.

$330.00 0.4 $132.00

 Murdock, Elizabeth Call with J. Varkey, T. White (Deloitte) 

to discuss environmental risk 

assessment procedures for 2018 audit.

$330.00 0.2 $66.00

 Nambiar, Sachin Prepare the control testing workpapers 

for information technology segregation 

of duties controls related to SAP 

business warehouse system.

$120.00 1.5 $180.00

 Ncho-Oguie, Jean-Denis Meet with W. Meredith (Deloitte) to 

discuss quarterly review status and 

procedures.

$330.00 0.6 $198.00

 Nkinzingabo, Rudy Review tax specialist planning and 

scoping memo outlining risk 

assessment and scope of work to be 

performed by tax specialists as part of 

audit.

$290.00 2.0 $580.00

 Rice, Blake Prepare income statement variance 

analytics.

$230.00 3.9 $897.00

 Rice, Blake Address comments for Corporation to 

Utility analytics.

$230.00 2.0 $460.00

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

(Deloitte), K. Mallonee (PG&E) to 

discuss comments on Form 10-Q draft.

$230.00 0.8 $184.00

 Schloetter, Lexie Close notes on billings control 

workpapers.

$180.00 2.5 $450.00

 Schloetter, Lexie Update control workpaper for 

implementation selections related to 

billings control on the electric rates.

$180.00 2.3 $414.00

 Schloetter, Lexie Document implementation selections 

for billings control workpaper.

$180.00 1.5 $270.00

 Schloetter, Lexie Meeting with N. Nguyen, J. Pitman 

(PG&E), V. Hennessy (Deloitte) 

regarding billing rate changes.

$180.00 0.9 $162.00

 Schloetter, Lexie Prepare for billings control walkthrough 

over billings rate changes.

$180.00 0.8 $144.00

51

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 52

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 Schloetter, Lexie Document selections of test bills 

related to the billing test received from 

N. Nguyen( PG&E).

$180.00 0.7 $126.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 0.3 $54.00

 Sewell, Kyle Update potential adjustment report 

monthly meeting control workpaper.

$180.00 0.9 $162.00

 Sewell, Kyle Draft email to H. Bhimani (Deloitte) 

regarding status of interim journal entry 

testing.

$180.00 0.7 $126.00

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

discuss monthly journal entry 

adjustment report.

$180.00 0.7 $126.00

 Sewell, Kyle Prepare quarterly review reports to be 

provided to audit committee and PG&E 

senior management at Q2 audit 

committee meeting

$180.00 0.6 $108.00

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding journal entry data.

$180.00 0.4 $72.00

 Sewell, Kyle Meet with A. Radomyselsky (PG&E) to 

obtain updated journal entry data.

$180.00 0.3 $54.00

 Varkey, Jamie Call with T. White, E. Murdock 

(Deloitte) to discuss environmental risk 

assessment procedures for 2018 audit.

$330.00 0.2 $66.00

 Varshney, Swati Further analyze cash flow items at 

each line item level.

$230.00 2.0 $460.00

 Varshney, Swati Continue analyzing cash flow items at 

each line item level.

$230.00 3.0 $690.00

 Varshney, Swati Analyze cash flow items at each line 

item level.

$230.00 3.0 $690.00

 White, Teal Call with J. Varkey, E. Murdock 

(Deloitte) to discuss environmental risk 

assessment procedures for 2018 audit.

$330.00 0.2 $66.00

 Xue, Ella Perform Market Data System (price 

risk management) workpaper 

documentation.

$120.00 4.0 $480.00

 Xue, Ella Perform Endur (procurement) system 

workpaper documentation.

$120.00 3.0 $360.00

52

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 53

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/16/2019

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests .

$120.00 0.5 $60.00

 Yuen, Jennifer Roll forward Q2 effective tax rate 

workpaper.

$230.00 0.3 $69.00

07/17/2019

 Agarwal, Rima Address notes in quarterly balance 

sheet analytics related to drivers of 

period over period fluctuations as part 

of Q2'19 interim review procedures.

$230.00 2.0 $460.00

 Agarwal, Rima Continued to address manager review 

notes in quarterly balance sheet 

analytics related to drivers of period 

over period fluctuations as part of 

Q2'19 interim review procedures.

$230.00 2.0 $460.00

 Azebu, Matt Discussion with E. Murdock, B. Rice 

(Deloitte) regarding Q2'19 and overall 

audit status.

$230.00 1.0 $230.00

 Azebu, Matt Discussion with T. Pemberton, W. 

Meredith, E. Murdock, J. Ncho-Oguie, 

B. Rice, S. Jasinski (Deloitte) to 

discuss the status of second quarter 

review procedures.

$230.00 0.5 $115.00

 Azebu, Matt Meeting with C. Middlekauf, J. 

Martinez (PG&E) to discuss the status 

of regulatory matters (orders instituting 

investigation) and accounting impacts 

for second quarter.

$230.00 0.4 $92.00

 Bedi, Arpit Document balance sheet analytics 

workpaper for Q2'19.

$200.00 4.0 $800.00

 Bedi, Arpit Update independent workpaper for 

Q2'19.

$200.00 2.5 $500.00

 Cochran, James Call with P. Giamanco (Deloitte), B. 

Cowens, M. Strasburger (PG&E) to 

discuss B. Cowens' departure from 

PG&E and transition to new Director of 

Information Security, M. Strasburger.

$380.00 0.5 $190.00

 Cochran, James Meeting with P. Giamanco (Deloitte) to 

discuss PG&E IT audit status and 

approach.

$380.00 0.5 $190.00

53

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 54

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Fazil, Mohamed Document design and operating 

effectiveness of global settings control 

for SAP Business Planning and 

Consolidation system.

$200.00 2.0 $400.00

 Fazil, Mohamed Continued to document design and 

operating effectiveness of global 

settings control for SAP Business 

Planning and Consolidation system.

$200.00 1.0 $200.00

 Fazil, Mohamed Weekly update call with W. Kipkirui, K. 

Kavya, S. Nambiar (Deloitte) to discuss 

status of automated control testing.

$200.00 0.5 $100.00

 Giamanco, Patrick Review IT audit status and audit 

approach in preparation for meeting 

with K. Kay (PG&E).

$330.00 1.0 $330.00

 Giamanco, Patrick Call with J. Cochran (Deloitte), B. 

Cowens, M. Strasburger (PG&E) to 

discuss B. Cowens' departure from 

PG&E and transition to new Director of 

Information Security.

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with J. Cochran (Deloitte) to 

discuss PG&E IT audit status and 

approach.

$330.00 0.5 $165.00

 Gillam, Tim Prepare for the meeting with D. Mielle 

(PG&E) to discuss the agenda for the 

upcoming audit committee meeting 

summarizing results of Q2 review 

procedures.

$380.00 2.0 $760.00

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

D. Mielle (Audit Committee Chair) to 

discuss quarterly review status and 

procedures.

$380.00 1.1 $418.00

 Hennessy, Vincent Document journal entry testing. $200.00 3.6 $720.00

 Hennessy, Vincent Discussion with B. Martin (Deloitte) 

regarding variance analysis 

documentation.

$200.00 0.9 $180.00

 Hennessy, Vincent Obtain journal entry support for journal 

entry testing.

$200.00 0.8 $160.00

 Hennessy, Vincent Discussion with P. Lui (PG&E) 

regarding journal entries selected for 

testing.

$200.00 0.7 $140.00

54

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 55

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Hennessy, Vincent Work on Q2 tie-out of financial 

statements to client supporting 

schedules

$200.00 0.6 $120.00

 Hennessy, Vincent Update trial balance and leadsheets as 

of June 30, 2019 for interim audit 

testing.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control.

$200.00 0.4 $80.00

 Jasinski, Samantha Review testing of design of the gas 

procurement internal controls

$290.00 3.5 $1,015.00

 Jasinski, Samantha Review testing of design of the electric 

energy procurement internal controls

$290.00 2.0 $580.00

 Jasinski, Samantha Review the walkthrough of energy 

procurement process documenting 

understanding of the flow of 

transactions and risks of material 

misstatement

$290.00 1.5 $435.00

 Jasinski, Samantha Discuss with K. Sewell (Deloitte) 

energy procurement notes.

$290.00 1.3 $377.00

 Jasinski, Samantha Meeting with S. Jasinski, B. Rice, M . 

Azebu, E. Murdock (all Deloitte), S. 

Hunter, K. Mallonee, C. Baxter, D. 

DeMartini (all PG&E) to discuss status 

of quarterly review procedures and 

communicate open item requests

$290.00 0.5 $145.00

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

Azebu, S. Jasinski (all Deloitte) to 

discuss status of audit against project 

plan and identify priorities for the week

$290.00 0.5 $145.00

 Jasinski, Samantha Discussion with W. Meredith, E. 

Murdock, J. Ncho-Oguie (Deloitte) to 

discuss the status of second quarter 

review procedures.

$290.00 0.5 $145.00

 K, Kavya Call with W. Kipkirui, M. Fazil, S. 

Nambiar (Deloitte) to discuss status of 

IT controls testing.

$120.00 0.5 $60.00

 K, Kavya Continued to document testing of 

database controls for SAP ERP 

Central Component (SAP ECC).

$120.00 2.0 $240.00

55

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 56

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 K, Kavya Status call with W. Kipkirui (Deloitte) to 

discuss the status of IT audit testing.

$120.00 1.0 $120.00

 K, Kavya Work on documentation of testing of 

database controls for SAP ERP 

Central Component (SAP ECC).

$120.00 2.5 $300.00

 Kamra, Akanksha Review interim summary memo. $230.00 1.5 $345.00

 Kamra, Akanksha Discussion with Discussion with S. 

Jasinski, M. Azebu, S. Varshney, B. 

Rice (Deloitte) regarding quarterly 

review project plan.

$230.00 0.4 $92.00

 Kipkirui, Winnie Continue to perform IAM (Oracle 

Identity Manager related controls) 

controls documentation.

$230.00 3.0 $690.00

 Kipkirui, Winnie Perform Customer Care & Billing 

application testing documentation.

$230.00 2.0 $460.00

 Kipkirui, Winnie Perform IAM (Oracle Identity Manager 

related controls) controls 

documentation.

$230.00 2.0 $460.00

 Kipkirui, Winnie Continued to prepare Customer Care & 

Billing application testing 

documentation.

$230.00 1.5 $345.00

 Kipkirui, Winnie Weekly update call with K. Kavya, M. 

Fazil, S. Nambiar (Deloitte) to discuss 

current status of IT Audit.

$230.00 0.5 $115.00

 M, Nikitha Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 2.0 $460.00

 Martin, Blake Update documentation within the 

Quarterly Corp. Consolidated Analytic 

workpaper.

$200.00 1.3 $260.00

 Martin, Blake Draft documentation of the risks of 

material misstatement identified 

related to operating and maintenance 

expense / accounts payable process 

(Source to Pay) for the 2019 audit.

$200.00 1.1 $220.00

 Martin, Blake Discussion with V. Hennessy (Deloitte) 

regarding variance analysis 

documentation.

$200.00 0.9 $180.00

56

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 57

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Meredith, Wendy Discussion with E. Murdock, J. NchoOguie, S. Jasinski (Deloitte) to discuss 

the status of second quarter review 

procedures.

$380.00 0.5 $190.00

 Meredith, Wendy Meeting with C. Middlekauf, J. 

Martinez (PG&E) to discuss the status 

of regulatory matters (Order Instituting 

Investigation) and accounting impacts 

for second quarter.

$380.00 0.4 $152.00

 Meredith, Wendy Review Company prepared memo 

related to second quarter accounting 

transactions.

$380.00 0.3 $114.00

 Murdock, Elizabeth Discussion with B. Rice, M. Azebu 

(Deloitte) regarding Q2'19 and overall 

audit status.

$330.00 1.0 $330.00

 Murdock, Elizabeth Meeting with E. Hyppolite (PG&E), L. 

Schloetter (Deloitte) to discuss 

environmental accrual changes for Q2.

$330.00 0.5 $165.00

 Murdock, Elizabeth Discussion between T. Pemberton, W. 

Meredith, J. Ncho-Oguie, B. Rice, S. 

Jasinski, M. Azebu (Deloitte) to discuss 

the status of second quarter review 

procedures.

$330.00 0.5 $165.00

 Murdock, Elizabeth Discussion with W. Meredith, J. NchoOguie, S. Jasinski (Deloitte) to discuss 

the status of second quarter review 

procedures.

$330.00 0.5 $165.00

 Nambiar, Sachin Weekly update call with W. Kipkirui, K. 

Kavya, M. Fazil (Deloitte) to discuss 

status of information technology 

controls testing related to Powerplan 

system.

$120.00 0.5 $60.00

 Ncho-Oguie, Jean-Denis Meet with T. Gillam (Deloitte) and D. 

Mielle (Audit Committee Chair) to 

discuss quarterly review status and 

procedures.

$330.00 1.1 $363.00

 Ncho-Oguie, Jean-Denis Discussion with W. Meredith, E. 

Murdock, S. Jasinski (Deloitte) to 

discuss the status of second quarter 

review procedures.

$330.00 0.5 $165.00

 Nguyen, Jessica Tie out income statement. $120.00 2.3 $276.00

57

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 58

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Nguyen, Jessica Continued to tie out amounts disclosed 

in Notes to the Q2'19 financial 

statements to supporting client 

supporting schedules.

$120.00 2.1 $252.00

 Nguyen, Jessica Tie out balance sheet. $120.00 1.9 $228.00

 Nguyen, Jessica Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$120.00 1.7 $204.00

 Nkinzingabo, Rudy Review effective tax rate workpaper 

and supporting files.

$290.00 2.7 $783.00

 Nkinzingabo, Rudy Review effective tax rate workpaper 

and supporting files provided by T. 

Lewis (PG&E).

$290.00 2.0 $580.00

 Nkinzingabo, Rudy Review the draft Q2 10Q to identify 

new items for the quarter with potential 

tax impact.

$290.00 2.0 $580.00

 Nkinzingabo, Rudy Review uncertain tax position analysis 

provided by T. Lewis, B. Wong.

$290.00 0.7 $203.00

 Nkinzingabo, Rudy Review tax balance sheet accounts 

analysis provided by T. Lewis, B. 

Wong.

$290.00 0.6 $174.00

 Rice, Blake Prepare income statement variance 

analytics.

$230.00 3.9 $897.00

 Rice, Blake Discussion between T. Pemberton, W. 

Meredith, E. Murdock, J. Ncho-Oguie, 

S. Jasinski, M. Azebu (Deloitte) to 

discuss the status of second quarter 

review procedures.

$230.00 0.5 $115.00

 Rice, Blake Meeting with B. Rice, L. Schloetter 

(Deloitte), N. Nguyen (PG&E) 

regarding billings control process and 

automatic control.

$230.00 1.2 $276.00

 Rice, Blake Discussion with E. Murdock, M. Azebu 

(Deloitte) regarding Q2'19 and overall 

audit status.

$230.00 1.0 $230.00

 Rice, Blake Prepare Q2'19 summary memo. $230.00 3.5 $805.00

 Schloetter, Lexie Document selections for automated 

control workpaper associated with 

electric billings.

$180.00 1.7 $306.00

58

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 59

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Schloetter, Lexie Document information on the 

environmental accrual workpaper for 

quarterly review process.

$180.00 1.4 $252.00

 Schloetter, Lexie Document billings control selections 

and design factors in workpaper.

$180.00 1.4 $252.00

 Schloetter, Lexie Continue to document the billings 

control workpaper for selections for 

control process understanding.

$180.00 1.3 $234.00

 Schloetter, Lexie Meeting with B. Rice (Deloitte), N. 

Nguyen (PG&E) regarding billings 

control process and automatic control.

$180.00 1.2 $216.00

 Schloetter, Lexie Document the billings control 

workpaper for selections for control 

process understanding.

$180.00 1.1 $198.00

 Schloetter, Lexie Meeting with E. Hyppolite (PG&E), L. 

Schloetter (Deloitte) to discuss 

environmental accrual changes for Q2.

$180.00 0.5 $90.00

 Schloetter, Lexie Prepare for billings control process 

meeting.

$180.00 0.5 $90.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 0.4 $72.00

 Sewell, Kyle Continue to address notes in electric 

energy grid control.

$180.00 3.7 $666.00

 Sewell, Kyle Discuss with S. Jasinski (Deloitte) 

energy procurement notes.

$180.00 1.3 $234.00

 Sewell, Kyle Obtain trial balances from the 

company's general ledger system.

$180.00 1.1 $198.00

 Sewell, Kyle Draft email to S. Zhang, D. Chan, A. 

Seto (PG&E) to request electric 

settlement grids.

$180.00 0.9 $162.00

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

natural gas expense grids.

$180.00 0.6 $108.00

 Sewell, Kyle Address notes in electric energy grid 

control.

$180.00 0.4 $72.00

59

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 60

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Sreeram, Sree Review various accounting standard 

alerts, updates in standard and other 

financial reporting alerts issued during 

the period, and their analysis of 

whether they are applicable on 

company or not.

$290.00 0.5 $145.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 4.2 $504.00

 Steele, Bridget Continued to tie out of amounts 

included in Q2'19 financial statements 

to client supporting schedules.

$120.00 3.2 $384.00

 Varshney, Swati Review new accounting standards and 

financial reporting alerts issued during 

the period and prepared analysis of 

impact to company financial 

statements

$230.00 3.0 $690.00

 Varshney, Swati Draft memo related to various 

enforcement, litigation and regulatory 

matters and other related to the 

company that have occurred during the 

period.

$230.00 3.0 $690.00

 Varshney, Swati Continued to review new accounting 

standards and financial reporting alerts 

issued during the period and prepared 

analysis of impact to company financial 

statements

$230.00 2.0 $460.00

 Xue, Ella Perform Customer Care & Billing 

system testing workpaper 

documentation.

$120.00 5.0 $600.00

 Xue, Ella Perform Customer Care & billing 

system change management evidence 

examination and follow-up.

$120.00 2.0 $240.00

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests yet 

to be provided.

$120.00 1.0 $120.00

 Yuen, Jennifer Update tables and explanations within 

tax summary memo.

$230.00 4.3 $989.00

 Yuen, Jennifer Review client prepared tax workbooks 

as received from PG&E tax team.

$230.00 2.5 $575.00

60

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 61

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/17/2019

 Yuen, Jennifer Review draft 10-Q provided by audit 

team.

$230.00 1.9 $437.00

 Yuen, Jennifer Clear notes in tax planning memo. $230.00 0.8 $184.00

07/18/2019

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding Q2 journal entry testing.

$230.00 0.9 $207.00

 Azebu, Matt Discussion with V. Hennessy 

(Deloitte), P. Lui (PG&E) regarding 

journal entries.

$230.00 0.4 $92.00

 Azebu, Matt Discussion with N. Donahue, J. Ncho 

Oguie, B. Rice (Deloitte) regarding 

fiscal year 2019 tax risk assessment.

$230.00 0.4 $92.00

 Cochran, James Meeting with W. Kipkirui, E. Xue, P. 

Giamanco (Deloitte) to discuss general 

information technology control testing 

status and progress.

$380.00 0.5 $190.00

 Cochran, James Meeting with P. Giamanco, T. Gilliam 

(Deloitte) to prepare for IT audit update 

with K. Kay (PG&E).

$380.00 0.5 $190.00

 Cochran, James Meeting with K. Kay (PG&E), B. 

Murdock, T. Gilliam, P. Giamanco 

(D&T) to discuss Q2 information 

technology matters and financial audit 

status.

$380.00 0.5 $190.00

 Cochran, James Meeting with P. Giamanco (Deloitte), 

S. Gicking (PWC) to discuss transition 

of Director of IT Security role

$380.00 0.5 $190.00

 Donahue, Nona Meeting with R. Nkinzingabo, J. Yuen 

(Deloitte), T. Lewis, K. Xu (PG&E) to 

discuss Q2 provision questions, open 

items and bankruptcy.

$380.00 1.0 $380.00

 Donahue, Nona Discussion with J. Ncho Oguie, M. 

Azebu, B. Rice (Deloitte) regarding 

fiscal year 2019 tax risk assessment.

$380.00 0.4 $152.00

 Giamanco, Patrick Meeting with K. Kay (PG&E), J. 

Cochran, B. Murdock, T. Gilliam (D&T) 

to discuss Q2 information technology 

matters and financial audit status.

$330.00 0.5 $165.00

61

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 62

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

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

discuss IT audit status.

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with J. Cochran (Deloitte), S. 

Gicking (PWC) to discuss transition of 

Director of IT Security role

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with J. Cochran, W. Kipkirui, 

E. Xue (Deloitte) to discuss general 

information technology control testing 

status and progress.

$330.00 0.5 $165.00

 Giamanco, Patrick Meeting with J. Cochran, T. Gilliam 

(Deloitte) to prepare for IT audit update 

with K. Kay (CIO).

$330.00 0.5 $165.00

 Gillam, Tim Meeting with K. Kay (PG&E), J. 

Cochran, B. Murdock, P. Giamanco 

(D&T) to discuss Q2 information 

technology matters and financial audit 

status.

$380.00 0.5 $190.00

 Gillam, Tim Meeting with E. Murdock (Deloitte), J. 

Kane (PGE) to discuss Q2 PG&E 

compliance matters.

$380.00 0.5 $190.00

 Gillam, Tim Meeting with J. Cochran, P. Giamanco 

(Deloitte) to prepare for IT audit update 

with K. Kay (CIO).

$380.00 0.5 $190.00

 Gillam, Tim Meeting with E. Murdock (Deloitte), J. 

Loduca, J. Lloyd, B. Wong (PGE) to 

discuss Q2 legal matters.

$380.00 0.9 $342.00

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

Wells (PG&E) to discuss quarterly 

review status and procedures.

$380.00 0.5 $190.00

 Hennessy, Vincent Document journal entry testing. $200.00 3.4 $680.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding Q2 journal entry testing.

$200.00 0.9 $180.00

 Hennessy, Vincent Obtain supporting documents for 

journal entry testing.

$200.00 0.8 $160.00

 Hennessy, Vincent Discussion with P. Lui (PG&E) 

regarding journal entry support.

$200.00 0.8 $160.00

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

obtain supporting documents related to 

a journal entry selected for testing as 

part of interim review procedures

$200.00 0.7 $140.00

62

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 63

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding billings control.

$200.00 0.3 $60.00

 Hennessy, Vincent Discussion with L. Schloetter, E. 

Murdock (Deloitte) regarding risks of 

material misstatement associated with 

the billings process.

$200.00 0.5 $100.00

 Hennessy, Vincent Discussion with B. Martin (Deloitte), D. 

Diaz (PG&E) regarding the Quarterly 

Corp. Consolidate Analytic.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte), P. 

Lui (PG&E) regarding journal entries.

$200.00 0.4 $80.00

 Jasinski, Samantha Review the interim audit testing of 

bilateral charges (energy procurement)

$290.00 3.5 $1,015.00

 Jasinski, Samantha Review the interim audit testing of cost 

of electricity

$290.00 2.0 $580.00

 Jasinski, Samantha Review the interim audit testing of cost 

of natural gas

$290.00 2.0 $580.00

 Jasinski, Samantha Discussion with C. Morley (Deloitte) 

regarding projected total hours 

estimated at completion of 2019 audit.

$290.00 0.3 $87.00

 K, Kavya Test controls over SAP HANA (highperformance analytic appliance) 

application database security.

$120.00 3.0 $360.00

 K, Kavya Create new masters for controls 

converted into Independent for current 

year.

$120.00 3.0 $360.00

 Kamra, Akanksha Review Board Minutes summary 

documenting the discussions held by 

PG&E's Board of Directors and Board 

Committees during Q2'19.

$230.00 0.5 $115.00

 Kipkirui, Winnie Continue to perform IT risk worksheet 

documentation.

$230.00 3.0 $690.00

 Kipkirui, Winnie Perform MDMS (Meter Data 

Management System) testing 

documentation.

$230.00 3.0 $690.00

 Kipkirui, Winnie Review IAM (Oracle Identity Manager 

related controls) controls.

$230.00 2.0 $460.00

 Kipkirui, Winnie Perform IT risk worksheet 

documentation.

$230.00 1.0 $230.00

63

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 64

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

 Kipkirui, Winnie Meeting with J. Cochran, E. Xue, P. 

Giamanco (Deloitte) to discuss general 

information technology control testing 

status and progress.

$230.00 0.5 $115.00

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

discuss IT audit status.

$230.00 0.5 $115.00

 Martin, Blake Perform risk assessment for Source to 

Pay (AP) and operating & maintenance 

expense processes.

$200.00 3.6 $720.00

 Martin, Blake Meeting with K. Sewell (Deloitte), R. 

Sharma (PG&E) regarding the monthly 

Potential Adjustment Report control 

and specifically the June Potential 

Adjustment Report Meeting.

$200.00 1.2 $240.00

 Martin, Blake Document testing of controls related to 

the Potential Adjustment Report 

review.

$200.00 1.1 $220.00

 Martin, Blake Update documentation within the Corp. 

Consolidated Analytic working paper.

$200.00 0.5 $100.00

 Martin, Blake Discussion with V. Hennessy 

(Deloitte), D. Diaz (PG&E) regarding 

the Quarterly Corp. Consolidate 

Analytic.

$200.00 0.4 $80.00

 Martin, Blake Discuss testing approach with K. 

Sewell (Deloitte) for journal entries 

approved during the Company's 

monthly meeting to review accounting 

for non-recurring journal entries on the 

potential adjustment report (PAR).

$200.00 0.4 $80.00

 Morley, Carlye Discussion with S. Jasinski (Deloitte) 

regarding audit budget with estimate of 

total projected hours at completion of 

audit.

$230.00 0.3 $69.00

 Murdock, Elizabeth Meeting with T. Gillam (Deloitte), J. 

Loduca, J. Lloyd, B. Wong (PGE) to 

discuss Q2 legal matters.

$330.00 0.9 $297.00

 Murdock, Elizabeth Discussion with V. Hennessy, L. 

Schloetter (Deloitte) regarding risks of 

material misstatement associated with 

the billings process.

$330.00 0.5 $165.00

64

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 65

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

 Murdock, Elizabeth Meeting with K. Kay (PG&E), J. 

Cochran, T. Gilliam, P. Giamanco 

(D&T) to discuss Q2 information 

technology matters and financial audit 

status.

$330.00 0.5 $165.00

 Murdock, Elizabeth Meeting with T. Gillam (Deloitte), J. 

Kane (PGE) to discuss Q2 PG&E 

compliance matters.

$330.00 0.5 $165.00

 Nambiar, Sachin Update design for controls Transfer 

and New User Access papers.

$120.00 1.0 $120.00

 Ncho-Oguie, Jean-Denis Review Independence Memo. $330.00 1.9 $627.00

 Ncho-Oguie, Jean-Denis Review Q2 Audit Committee Slide 

Deck.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Meet with T. Gillam (Deloitte) J. Wells 

(PG&E) to discuss quarterly review 

status and procedures.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Discussion with N. Donahue, B. Rice, 

M. Azebu (Deloitte) regarding fiscal 

year 2019 tax risk assessment.

$330.00 0.4 $132.00

 Ncho-Oguie, Jean-Denis Discussion (partial) with N. Donahue, 

M. Azebu, B. Rice (Deloitte) regarding 

fiscal year 2019 tax risk assessment.

$330.00 0.3 $99.00

 Nguyen, Jessica Continue to tie-out the income 

statement.

$120.00 2.6 $312.00

 Nguyen, Jessica Tie-out the income statement. $120.00 1.8 $216.00

 Nguyen, Jessica Tie-out the balance sheet. $120.00 1.8 $216.00

 Nguyen, Jessica Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$120.00 1.4 $168.00

 Nkinzingabo, Rudy Review Q2'19 tax summary memo 

outlining quarterly variance analyses 

performed as part of interim review 

procedures.

$290.00 3.2 $928.00

 Nkinzingabo, Rudy Meeting with N. Donahue, J. Yuen 

(Deloitte), T. Lewis, K. Xu (PG&E) to 

discuss Q2 provision questions, open 

items and bankruptcy.

$290.00 1.0 $290.00

65

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 66

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

 Pemberton, Tricia Review the slides prepared for the 

audit team's quarterly presentation to 

the audit committee.

$380.00 0.5 $190.00

 Pemberton, Tricia Review quarterly review reports for Q2 

2019 summarizing results of audit 

team's review procedures.

$380.00 0.5 $190.00

 Rice, Blake Prepare Q2'19 summary memo. $230.00 3.5 $805.00

 Rice, Blake Discussion with N. Donahue, J. Ncho 

Oguie, M. Azebu (Deloitte) regarding 

fiscal year 2019 tax risk assessment.

$230.00 0.4 $92.00

 Rice, Blake Prepare income statement variance 

analytics.

$230.00 3.9 $897.00

 Schloetter, Lexie Document control workpaper related to 

billings control regarding electric billing 

rates.

$180.00 2.3 $414.00

 Schloetter, Lexie Document control workpaper related to 

billings control regarding cash 

reconciliation.

$180.00 2.0 $360.00

 Schloetter, Lexie Meeting with M. Amodu (PG&E) 

regarding cash reconciliation process.

$180.00 0.9 $162.00

 Schloetter, Lexie Create testing Matrix to compare 

control steps from internal audit for 

control reliance.

$180.00 0.9 $162.00

 Schloetter, Lexie Discussion with V. Hennessy, E. 

Murdock (Deloitte) regarding risks of 

material misstatement associated with 

the billings process.

$180.00 0.5 $90.00

 Schloetter, Lexie Pull account reconciliations for 

revenue balancing accounts.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 0.3 $54.00

 Sewell, Kyle Continue to document potential 

adjustment report internal control.

$180.00 0.8 $144.00

 Sewell, Kyle Meeting (partial) with B. Martin 

(Deloitte), R. Sharma (PG&E) 

regarding the monthly Potential 

Adjustment Report control and 

specifically the June Potential 

Adjustment Report Meeting.

$180.00 0.8 $144.00

66

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 67

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/18/2019

 Sewell, Kyle Document potential adjustment report 

internal control.

$180.00 0.7 $126.00

 Sewell, Kyle Discuss testing approach for nonrecurring journal entries with B. Martin 

(Deloitte).

$180.00 0.4 $72.00

 Sreeram, Sree Review analyzed cash flow items at 

each line item level.

$290.00 1.0 $290.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 1.4 $168.00

 Varshney, Swati Further continue to review the 

variances arising between December 

18 and June 19 balance sheet items at 

each line item level, and their reasons 

of variances.

$230.00 3.0 $690.00

 Varshney, Swati Continue reviewing the variances 

arising between December 18 and 

June 19 balance sheet items at each 

line item level, and their reasons of 

variances.

$230.00 3.0 $690.00

 Varshney, Swati Continue drafting memo related to 

various enforcement, litigation and 

regulatory matters and other related to 

the company that have occurred during 

the period.

$230.00 3.0 $690.00

 Xue, Ella Meeting with J. Cochran, W. Kipkirui, 

P. Giamanco (Deloitte) to discuss 

general information technology control 

testing status and progress.

$120.00 0.5 $60.00

 Yuen, Jennifer Prepare the Q2'19 tax provision 

summary memo as part of interim 

review procedures.

$230.00 4.2 $966.00

 Yuen, Jennifer Prepare PG&E Q2'19 effective tax rate 

calculation workpaper as part of interim 

review procedures.

$230.00 3.6 $828.00

 Yuen, Jennifer Meeting with N. Donahue, R. 

Nkinzingabo (Deloitte), T. Lewis, K. Xu 

(PG&E) to discuss Q2 provision 

questions, open items and bankruptcy.

$230.00 1.0 $230.00

67

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 68

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/19/2019

 Azebu, Matt Review draft quarterly review reports 

summarizing results of interim review 

procedures to be provided to audit 

committee for audit committee meeting 

on July 23.

$230.00 0.8 $184.00

 Azebu, Matt Discussion with K. Sewell, V. 

Hennessy (Deloitte) regarding Q1 Q2 

journal entry testing.

$230.00 0.6 $138.00

 Azebu, Matt Discussion with L. Schloetter (Deloitte) 

regarding upcoming audit tasks.

$230.00 0.5 $115.00

 Azebu, Matt Review tax provision workpaper 

prepared by R. Nkinzingabo (Deloitte).

$230.00 0.3 $69.00

 Bhattacharya, Ayush Update the status of audit support 

requests on Deloitte Connect site.

$200.00 2.0 $400.00

 Bhattacharya, Ayush Attend PG&E IT Audit for FY'19 - biweekly update with W. Kipkirui, P. 

Giamanco (Deloitte), C. Lee, G. 

Gadelha, S. Chui, S. Currie.

$200.00 0.5 $100.00

 Bhattacharya, Ayush Prepare documentation of control 

workpapers related to information 

technology controls over system 

change management.

$200.00 0.5 $100.00

 Choudhury, Viki Review relational database 

management system (SAP HANA) 

testing workpaper.

$200.00 2.0 $400.00

 Giamanco, Patrick Attend PG&E SOX IT Audit for FY'19 - 

bi-weekly update with W. Kipkirui, A. 

Bhattacharya (Deloitte), C. Lee, G. 

Gadelha, S. Chui, S. Currie.

$330.00 0.5 $165.00

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

J. Simon to discuss quarterly review 

status and procedures.

$380.00 0.5 $190.00

 Gillam, Tim Meet with J. Ncho-Oguie, S. Jasinski 

(Deloitte) to discuss quarterly review 

status and procedures.

$380.00 0.5 $190.00

 Hennessy, Vincent Document journal entries for Q2 

testing.

$200.00 3.1 $620.00

 Hennessy, Vincent Document journal entry testing for Q2. $200.00 1.2 $240.00

 Hennessy, Vincent Discussion with K. Sewell (Deloitte) 

regarding journal entry data.

$200.00 0.8 $160.00

68

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 69

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/19/2019

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

(Deloitte) regarding Q1 Q2 journal 

entry testing.

$200.00 0.6 $120.00

 Jain, Naman Prepare human capital specialist 

scoping memo outlining scope of 

procedures to be performed by 

specialists for 2019 audit.

$180.00 2.0 $360.00

 Jasinski, Samantha Review the interim audit testing of cost 

of electricity

$290.00 3.5 $1,015.00

 Jasinski, Samantha Review the interim audit testing of cost 

of natural gas

$290.00 3.5 $1,015.00

 Jasinski, Samantha Meet with T. Gillam, J. Ncho-Oguie 

(Deloitte) to discuss quarterly review 

status and procedures.

$290.00 0.7 $203.00

 Jasinski, Samantha Meeting with T. Gillam, J. Ncho-Oguie, 

T. Kilkenny and S. Jasinski (all 

Deloitte) to discuss the accounting for 

significant Q2 transactions as part of 

quarterly review procedures

$290.00 0.5 $145.00

 Jasinski, Samantha Discussing with J. Garboden, A. 

Duran, P. Ong (PG&E), S. Jasinski, 

and E. Murdock (Deloitte) related to 

accounting for proposed decision 

related to 2019 gas transmission and 

storage rate case

$290.00 0.5 $145.00

 K, Kavya Update master tracker for controls and 

deadlines.

$120.00 3.0 $360.00

 K, Kavya Update user validation sheets for SAP 

Business Warehouse and Business 

Planning and Consolidation tools.

$120.00 3.0 $360.00

 Kamra, Akanksha Review the Q2 financial statements. $230.00 1.0 $230.00

 Kamra, Akanksha Review balance sheet analytics. $230.00 1.0 $230.00

 Kipkirui, Winnie IAM testing (Oracle Identity Manager 

related controls) documentation.

$230.00 3.0 $690.00

 Kipkirui, Winnie Addressing manager review comments 

on IT advisory planning memo.

$230.00 2.0 $460.00

69

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 70

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/19/2019

 Kipkirui, Winnie Perform Qualifying Facility Information 

Center (QIC) application testing related 

to power procurement systems testing 

documentation.

$230.00 1.5 $345.00

 Kipkirui, Winnie Document Market Data System testing 

related to price risk management 

process.

$230.00 1.0 $230.00

 Kipkirui, Winnie Attend PG&E SOX IT Audit for FY'19 - 

bi-weekly update with P. Giamanco, A. 

Bhattacharya (Deloitte), C. Lee, G. 

Gadelha, S. Chui, S. Currie.

$230.00 0.5 $115.00

 Martin, Blake Document potential adjustment report 

meeting control testing working paper.

$200.00 3.3 $660.00

 Martin, Blake Document Q2'19 corporate 

consolidated analytic working paper.

$200.00 2.8 $560.00

 Martin, Blake Document risk of material 

misstatement related to management 

override of controls (Potential 

Adjustment Report).

$200.00 0.6 $120.00

 Martin, Blake Document memo for FY'19 related to 

management override controls such as 

journal entry and design & 

implementation considerations.

$200.00 0.6 $120.00

 Morley, Carlye Update audit budget with estimate of 

total projected hours at completion of 

audit.

$230.00 1.2 $276.00

 Ncho-Oguie, Jean-Denis Review regulatory balancing accounts 

fluctuations for second quarter review.

$330.00 1.8 $594.00

 Ncho-Oguie, Jean-Denis Meet with T. Gillam, S. Jasinski 

(Deloitte) to discuss quarterly review 

status and procedures.

$330.00 0.7 $231.00

 Ncho-Oguie, Jean-Denis Review Q2'19 communications to the 

audit committee summarizing results of 

Q2 review procedures and other audit 

matters.

$330.00 0.6 $198.00

 Ncho-Oguie, Jean-Denis Meet with T. Gillam (Deloitte) and J. 

Simon to discuss quarterly review 

status and procedures.

$330.00 0.5 $165.00

 Nkinzingabo, Rudy Review valuation allowance analysis 

memo.

$290.00 3.0 $870.00

70

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 71

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/19/2019

 Nkinzingabo, Rudy Review Q2'19 tax summary memo 

outlining quarterly variance analyses 

performed as part of interim review 

procedures.

$290.00 2.0 $580.00

 Nkinzingabo, Rudy Meeting with T. Lewis, K. Xu (PG&E), 

J. Yuen (Deloitte) to discuss 

outstanding items on Q2 provision.

$290.00 0.4 $116.00

 Rice, Blake Prepare cash flow statement variance 

analytics.

$230.00 3.9 $897.00

 Rice, Blake Prepare Q2'19 workpaper regarding 

summary of uncorrected 

misstatements.

$230.00 3.0 $690.00

 Rice, Blake Address comments included within 

Q2'19 officer draft.

$230.00 2.0 $460.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 3.0 $600.00

 Schloetter, Lexie Close notes on billings control 

workpaper.

$180.00 1.2 $216.00

 Schloetter, Lexie Prepare memo summarizing the Q2'19 

communications to the audit 

committee, which included 

communication of results of Q2 review 

procedures and other audit matters.

$180.00 1.1 $198.00

 Schloetter, Lexie Update automated billings control 

workpaper for electric billing validation.

$180.00 1.0 $180.00

 Schloetter, Lexie Discussion with J. Pitman (PG&E) 

about billings control reliance strategy 

on internal audit.

$180.00 0.9 $162.00

 Schloetter, Lexie Update automated billings control 

workpaper for gas billing validation.

$180.00 0.7 $126.00

 Schloetter, Lexie Update plan and testing steps for 

planning steps related to internal 

control reliance strategy.

$180.00 0.5 $90.00

 Schloetter, Lexie Update the Generally Accepted 

Accounting Principles checklist memo.

$180.00 0.3 $54.00

 Sewell, Kyle Review interim journal entry data 

reconciliation report.

$180.00 2.3 $414.00

71

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 72

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/19/2019

 Sewell, Kyle Discussion with V. Hennessy (Deloitte) 

regarding journal entry data.

$180.00 0.8 $144.00

 Sewell, Kyle Discussion with M. Azebu, V. 

Hennessy (Deloitte) regarding Q1 Q2 

journal entry testing.

$180.00 0.6 $108.00

 Sewell, Kyle Draft email to S. Salisam (PG&E) 

regarding interim journal entry testing 

reports.

$180.00 0.5 $90.00

 Varshney, Swati Review the quarterly balance sheet 

analytics summarizing the reasons for 

period over period fluctuations in 

account balances as part of interim 

review procedures.

$230.00 3.0 $690.00

 Varshney, Swati Continue to review the quarterly 

balance sheet analytics summarizing 

the reasons for period over period 

fluctuations in account balances as 

part of interim review procedures.

$230.00 3.0 $690.00

 Varshney, Swati Further reviewed the quarterly balance 

sheet analytics summarizing the 

reasons for period over period 

fluctuations in account balances as 

part of interim review procedures.

$230.00 2.0 $460.00

 Yuen, Jennifer Meeting with T. Lewis, K. Xu (PG&E), 

R. Nkinzingabo (Deloitte) to discuss 

outstanding items on Q2 provision.

$230.00 0.4 $92.00

07/20/2019

 Azebu, Matt Review draft of the financial 

statements to be provided to audit 

committee.

$230.00 1.4 $322.00

 Gillam, Tim Review the materials (including draft 

review reports, summary of key 

quarterly transactions) provided to 

audit committee members prior to the 

audit committee meeting.

$380.00 3.0 $1,140.00

72

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 73

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/21/2019

 Gillam, Tim Continued to review the July 2019 AC 

meeting materials (including quarterly 

review reports and summary of key 

quarterly transactions) to be provided 

to audit committee members prior to 

July 2019 audit committee meeting

$380.00 3.0 $1,140.00

 Gillam, Tim Prepare for communication of results 

of Q2 review procedures for the July 

2019 audit committee meeting.

$380.00 1.4 $532.00

 Jasinski, Samantha Review Q2 cash flow variance 

analysis.

$290.00 1.1 $319.00

 Meredith, Wendy Review edits to second quarter draft 

Form 10-Q.

$380.00 1.1 $418.00

 Meredith, Wendy Review edits to second quarter draft 

management representation letter.

$380.00 0.4 $152.00

 Murdock, Elizabeth Review income statement fluctuation 

analysis for Q2.

$330.00 1.0 $330.00

07/22/2019

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

Martin, B. Steele, R. Sonn (Deloitte) 

regarding operating and maintenance 

testing approach.

$230.00 1.3 $299.00

 Azebu, Matt Drafted email to K. Mallonee (PG&E) 

summarizing audit team's comments 

on the draft financial statements.

$230.00 0.6 $138.00

 Azebu, Matt Meeting with S. Jasinski, B. Rice, B. 

Martin, V. Hennessy, L. Schloetter, and 

K. Sewell, B. Steele, R. Sonn (Deloitte) 

regarding weekly updates and 

priorities.

$230.00 0.5 $115.00

 Bhattacharya, Ayush Attend Oracle database walkthrough 

and FY'19 Audit kick-off with W. 

Kipkirui, E. Xue (Deloitte), I. 

Mohammed, A. Dua, K. Chanda, S. 

Edla (PG&E).

$200.00 3.0 $600.00

 Bhimani, Harika Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 1.0 $230.00

73

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 74

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 Choudhury, Viki Attend security team agenda review 

and walkthrough conduction with K. 

Kavya, M. Fazil (Deloitte), N. Sachin, 

R. Garcia, I. Kakarla, U. Ghnta, T. 

Nguyen (PG&E).

$200.00 2.0 $400.00

 Fazil, Mohamed Attend security team agenda review 

and walkthrough conduction with K. 

Kavya, V. Choudhury (Deloitte), N. 

Sachin, R. Garcia, I. Kakarla, U. 

Ghnta, T. Nguyen (PG&E).

$200.00 2.0 $400.00

 Giamanco, Patrick Meeting (partial) with E. Murdock, S. 

Jasinski (Deloitte), S. Cairns, C. 

Pezzola, D. Kenna, C. Lee (PG&E) 

regarding quarterly control matters.

$330.00 0.5 $165.00

 Gillam, Tim Review the Form 10Q for PG&E. $380.00 3.0 $1,140.00

 Hennessy, Vincent Document additional journal entries for 

Q2 testing.

$200.00 3.1 $620.00

 Hennessy, Vincent Clear notes in Q2 journal entry testing 

workpaper.

$200.00 1.7 $340.00

 Hennessy, Vincent Obtain journal entry support from 

terminal.

$200.00 0.9 $180.00

 Hennessy, Vincent Discussion with R. Tirado (PG&E) 

regarding journal entry testing.

$200.00 0.6 $120.00

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

Rice, B. Martin, L. Schloetter, and K. 

Sewell, B. Steele, R. Sonn (Deloitte) 

regarding weekly updates and 

priorities.

$200.00 0.5 $100.00

 Hennessy, Vincent Discussion with B. Rice, L. Schloetter, 

B. Steele (Deloitte) regarding tie out 

tool.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with B. Rice (Deloitte) 

regarding Q2 journal entry testing 

notes.

$200.00 0.4 $80.00

 Hennessy, Vincent Discussion with L. Chen (PG&E) 

regarding journal entry testing.

$200.00 0.3 $60.00

 Jasinski, Samantha Continue to review balance sheet 

fluctuation workpaper.

$290.00 2.9 $841.00

 Jasinski, Samantha Review balance sheet variance 

workpaper.

$290.00 1.8 $522.00

74

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 75

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 Jasinski, Samantha Meeting with E. Murdock, P. Giamanco 

(Deloitte), S. Cairns, C. Pezzola, D. 

Kenna, C. Lee (PG&E) regarding 

quarterly control matters.

$290.00 1.0 $290.00

 Jasinski, Samantha Meeting with B. Martin, R. Sonn 

(Deloitte) to discuss updating of 

documentation within the Q2'19 

Corporate Consolidated Analytic.

$290.00 0.5 $145.00

 K, Kavya Final updates to the Security Team 

Walkthrough agenda.

$120.00 1.5 $180.00

 K, Kavya Test the ACTT (Automated Controls 

Testing Tool) report for the SAP 

system BW (Business Warehouse).

$120.00 1.5 $180.00

 K, Kavya Attend security team agenda review 

and walkthrough conduction with V. 

Choudhury, M. Fazil (Deloitte), N. 

Sachin, R. Garcia, I. Kakarla, U. 

Ghnta, T. Nygyun (PG&E).

$120.00 2.0 $240.00

 Kamra, Akanksha Review Tie out of financial statements 

to client supporting schedules.

$230.00 1.5 $345.00

 Kipkirui, Winnie Attend Oracle database walkthrough 

and FY'19 Audit kick-off with A. 

Bhattacharya, E. Xue (Deloitte), I. 

Mohammed, A. Dua, K. Chanda, S. 

Edla (PG&E).

$230.00 3.0 $690.00

 Kipkirui, Winnie Update requests for Oracle Database 

after discussion with PG&E team.

$230.00 2.0 $460.00

 Kipkirui, Winnie Prepare scripts for testing Customer 

Care & Billing application Unix server 

1.

$230.00 2.0 $460.00

 Kipkirui, Winnie Prepare ACTT (Automated Control 

Testing Tool) scripts for testing Oracle 

Database.

$230.00 1.0 $230.00

 Kipkirui, Winnie Review ACTT (Automated Control 

Testing Tool) scripts for testing Oracle 

Database.

$230.00 1.0 $230.00

 M, Nikitha Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 2.5 $575.00

75

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 76

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 M, Nikitha Continued to perform reconciliation of 

journal entry data for the period from 

1/1 - 6/30/19 to prepare for audit 

testing.

$230.00 2.5 $575.00

 Martin, Blake Document Q2'19 Corporate 

Consolidated Analytic.

$200.00 2.2 $440.00

 Martin, Blake Meeting between L. Schloetter, V. 

Hennessy, R. Sonn (Deloitte) 

regarding PG&E background and 

upcoming audit priorities.

$200.00 0.8 $160.00

 Martin, Blake Meeting with S. Jasinski, M. Azebu, B. 

Rice, V. Hennessy, L. Schloetter, K. 

Sewell, B. Steele, R. Sonn (Deloitte) 

regarding weekly updates and 

priorities.

$200.00 0.5 $100.00

 Martin, Blake Meeting with R. Sonn, S. Jasinski 

(Deloitte) to discuss updating of 

documentation within the Q2'19 

Corporate Consolidated Analytic.

$200.00 0.5 $100.00

 Martin, Blake Review documentation within the 

Q2'19 Corp. Consolidated Analytic.

$200.00 1.8 $360.00

 Martin, Blake Meeting with L. Schloetter, B. Rice, B. 

Steele, M. Azebu, R. Sonn (Deloitte) 

regarding operating and maintenance 

testing approach.

$200.00 1.3 $260.00

 Meredith, Wendy Clear notes on audit planning 

workpapers.

$380.00 0.5 $190.00

 Morley, Carlye Update audit budget with estimate of 

total projected hours at completion of 

audit.

$230.00 2.2 $506.00

 Murdock, Elizabeth Meeting (partial) with S. Jasinski, P. 

Giamanco (Deloitte), S. Cairns, C. 

Pezzola, D. Kenna, C. Lee (PG&E) 

regarding quarterly control matters.

$330.00 0.6 $198.00

 Murdock, Elizabeth Meet with D. Kenna (PG&E) to discuss 

accounts payable control findings.

$330.00 0.2 $66.00

 Nambiar, Sachin Conducted walkthrough of information 

technology system security process

$120.00 2.0 $240.00

 Ncho-Oguie, Jean-Denis Review the interim summary memo. $330.00 1.1 $363.00

76

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 77

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 Pemberton, Tricia Review 2nd draft of the Q2 2019 10-Q. $380.00 1.1 $418.00

 Pemberton, Tricia Review independence workpapers for 

Q2 2019 quarterly review.

$380.00 0.5 $190.00

 Pemberton, Tricia Review the management 

representation letter for Q2.

$380.00 1.2 $456.00

 Rice, Blake Address balance sheet variance 

analysis comments.

$230.00 3.5 $805.00

 Rice, Blake Meeting with L. Schloetter, B. Martin, 

B. Steele, M. Azebu, R. Sonn (Deloitte) 

regarding operating and maintenance 

testing approach.

$230.00 1.3 $299.00

 Rice, Blake Review quarterly journal entry 

transactions workpaper.

$230.00 1.0 $230.00

 Rice, Blake Review draft of Form 10-Q to provide 

comments before being sent to audit 

committee.

$230.00 1.0 $230.00

 Rice, Blake Meeting with S. Jasinski, M. Azebu, B. 

Martin, V. Hennessy, L. Schloetter, and 

K. Sewell, B. Steele, R. Sonn (Deloitte) 

regarding weekly updates and 

priorities.

$230.00 0.5 $115.00

 Rice, Blake Discussion with V. Hennessy (Deloitte) 

regarding Q2 journal entry testing 

notes.

$230.00 0.4 $92.00

 Rice, Blake Discussion with L. Schloetter, V. 

Hennessy, B. Steele (Deloitte) 

regarding tie out tool.

$230.00 0.4 $92.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 2.0 $400.00

 Schloetter, Lexie Analyze the trial balance for quarter 2 

review procedures.

$180.00 1.7 $306.00

 Schloetter, Lexie Close notes on the environmental 

remediation liabilities workpaper.

$180.00 1.6 $288.00

 Schloetter, Lexie Meeting with B. Rice, B. Martin, B. 

Steele, M. Azebu, R. Sonn (Deloitte) 

regarding operating and maintenance 

testing approach.

$180.00 1.3 $234.00

77

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 78

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 Schloetter, Lexie Update the operating and maintenance 

testing workpaper.

$180.00 0.8 $144.00

 Schloetter, Lexie Update the generally accepted 

accounting policies checklist memo.

$180.00 0.8 $144.00

 Schloetter, Lexie Meeting with S. Jasinski, M. Azebu, B. 

Rice, B. Martin, V. Hennessy, K. 

Sewell, B. Steele, R. Sonn (Deloitte) 

regarding weekly updates and 

priorities.

$180.00 0.5 $90.00

 Schloetter, Lexie Discussion with B. Rice, V. Hennessy, 

B. Steele (Deloitte) regarding tie out 

tool.

$180.00 0.4 $72.00

 Schloetter, Lexie Schedule meeting with E. Murdock 

(Deloitte), E. Hyppolite (PG&E) for 

environmental accruals considerations.

$180.00 0.3 $54.00

 Sewell, Kyle Perform interim testing as of June 30 

of cost of gas.

$180.00 5.8 $1,044.00

 Sewell, Kyle Perform interim testing as of June 30 

of cost of electricity.

$180.00 2.8 $504.00

 Sonn, Rebecca Meeting with L. Schloetter, V. 

Hennessy, B. Martin (Deloitte) 

regarding PG&E background and 

upcoming audit priorities.

$120.00 0.8 $96.00

 Sonn, Rebecca Meeting with B. Martin, S. Jasinski 

(Deloitte) to discuss updating of 

documentation within the Q2'19 

Corporate Consolidated Analytic.

$120.00 0.5 $60.00

 Sonn, Rebecca Update Q2'19 corporate consolidated 

analytic.

$120.00 2.0 $240.00

 Sonn, Rebecca Meeting with L. Schloetter, B. Rice, B. 

Martin, B. Steele, M. Azebu (Deloitte) 

regarding operating and maintenance 

testing approach.

$120.00 1.3 $156.00

 Sonn, Rebecca Calculate other recoverable expenses 

and environmental hazardous 

substance mechanism recoverability 

from the balancing account revenue 

reconciliation for the operating and 

maintenance reconciliation testing.

$120.00 0.9 $108.00

78

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 79

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/22/2019

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 1.7 $204.00

 Steele, Bridget Meeting with L. Schloetter, B. Rice, B. 

Martin, M. Azebu, R. Sonn (Deloitte) 

regarding operating and maintenance 

testing approach.

$120.00 1.3 $156.00

 Steele, Bridget Update internal audit report review 

document.

$120.00 0.5 $60.00

 Steele, Bridget Meeting with S. Jasinski, M. Azebu, B. 

Rice, B. Martin, V. Hennessy, L. 

Schloetter, K. Sewell, R. Sonn 

(Deloitte) regarding weekly updates 

and priorities.

$120.00 0.5 $60.00

 Steele, Bridget Discussion with B. Rice, L. Schloetter, 

V. Hennessy (Deloitte) regarding tie 

out tool.

$120.00 0.4 $48.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 2.5 $300.00

 Veluri, Pavani Review reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$290.00 3.0 $870.00

 Xue, Ella Document Meter Data Management 

System testing workpaper.

$120.00 4.0 $480.00

 Xue, Ella Attend (partial) Oracle database 

walkthrough and FY'19 Audit kick-off 

with W. Kipkirui, A. Bhattacharya 

(Deloitte), I. Mohammed, A. Dua, K. 

Chanda, S. Edla (PG&E).

$120.00 2.0 $240.00

 Yuen, Jennifer Prepare PG&E Q2'19 effective tax rate 

calculation workpaper as part of interim 

review procedures.

$230.00 2.5 $575.00

07/23/2019

 Azebu, Matt Review quarterly journal entry testing 

workpaper.

$230.00 1.4 $322.00

 Azebu, Matt Review reconciliation of trial balance 

ending balance to journal entry data 

reconciliations for journal entry testing.

$230.00 1.2 $276.00

79

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 80

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Azebu, Matt Update affiliate listing for 

independence monitoring as part of 

quarterly review procedures.

$230.00 0.6 $138.00

 Basilico, Ellen Attend July 2019 PG&E Audit 

Committee Meeting with T. Gillam, J. 

Ncho-Oguie (Deloitte) regarding 

results of Q2 review procedures and 

summary of key quarterly transaction.

$380.00 2.8 $1,064.00

 Basilico, Ellen Prepare for discussion with T. Gillam, 

J. Ncho-Oguie (Deloitte) for July 2019 

PGE Audit Committee Meeting 

regarding results of Q2 review 

procedures and summary of key 

quarterly transaction.

$380.00 0.5 $190.00

 Basilico, Ellen Attend July 2019 Audit Committee 

debrief discussion with J. Ncho-Oguie, 

T. Gillam (Deloitte) to discuss results of 

audit committee communications.

$380.00 0.4 $152.00

 Bedi, Arpit Tied out amounts included in the 

financial statements for Q2'19 to client 

supporting schedules and interim 

review testing workpapers

$200.00 8.0 $1,600.00

 Bedi, Arpit Continue to tie out amounts included in 

the financial statements for Q2'19 to 

client supporting schedules and interim 

review testing workpapers

$200.00 8.0 $1,600.00

 Bedi, Arpit Updated risk assessment 

considerations in balance sheet 

scoping workpaper

$200.00 8.0 $1,600.00

 Bush, Amber Review workpaper documenting audit 

team's determination of materiality for 

FY'19 audit.

$330.00 3.0 $990.00

 Choudhury, Viki Complete Oracle database testing 

workpaper for S. Misra (Deloitte) 

review.

$200.00 2.0 $400.00

 Choudhury, Viki Discussion with V. Choudhury, K. 

Kavya, M. Fazil (Deloitte), K. Tschoe, 

N. Sachin (PG&E) with respect to SAP 

internal controls testing related to SAP 

validations.

$200.00 1.5 $300.00

80

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 81

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Fazil, Mohamed Discussion with V. Choudhury, K. 

Kavya, M. Fazil (Deloitte), K. Tschoe, 

N. Sachin (PG&E) with respect to SAP 

internal controls testing related to SAP 

validations.

$200.00 2.0 $400.00

 Gillam, Tim Attend Audit Committee debrief 

discussion with J. Ncho-Oguie, E. 

Basilico (Deloitte) to discuss results of 

audit committee communications.

$380.00 0.4 $152.00

 Gillam, Tim Attend PG&E Audit Committee 

Meeting with J. Ncho-Oguie, E. 

Basilico (Deloitte) regarding results of 

Q2 review procedures and summary of 

key quarterly transaction.

$380.00 2.8 $1,064.00

 Gillam, Tim Review the Form 10Q for PG&E. $380.00 1.5 $570.00

 Gillam, Tim Prepare for discussion with E. Basilico, 

J. Ncho-Oguie (Deloitte) for July 2019 

PGE Audit Committee Meeting 

regarding results of Q2 review 

procedures and summary of key 

quarterly transaction.

$380.00 0.5 $190.00

 Hennessy, Vincent Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$200.00 3.3 $660.00

 Hennessy, Vincent Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$200.00 2.2 $440.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding customer billings system.

$200.00 0.7 $140.00

 Hennessy, Vincent Discussion with B. Steele (Deloitte) 

regarding approach for tying out of 

amounts included in footnote 

disclosures to client supporting 

schedules.

$200.00 0.5 $100.00

 Hennessy, Vincent Discussion with P. Manning (PG&E) to 

obtain client schedules supporting 

amounts included in Notes to the 

financial statements for tie-out

$200.00 0.4 $80.00

81

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 82

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Hennessy, Vincent Discussion with K. Mallonee (PG&E) to 

obtain client schedules supporting 

amounts included in Notes to the 

financial statements for tie-out

$200.00 0.3 $60.00

 Jasinski, Samantha Addressing questions from T. Gillam 

(Deloitte) regarding fluctuations in 

certain balances within the draft 10Q.

$290.00 3.9 $1,131.00

 K, Kavya Test the ACTT (Automated Controls 

Testing Tool) report for the SAP 

system BW (Business Warehouse).

$120.00 3.0 $360.00

 K, Kavya Discussion with V. Choudhury, K. 

Kavya, M. Fazil (Deloitte), K. Tschoe, 

N. Sachin (PG&E) with respect to SAP 

internal controls testing related to SAP 

validations.

$120.00 2.0 $240.00

 Kamra, Akanksha Review Board Minutes summary 

documenting the discussions held by 

PG&E's Board of Directors and Board 

Committees during Q2'19.

$230.00 2.5 $575.00

 Kipkirui, Winnie Prepare ACTT (Automated Control 

Testing Tool) scripts for testing Market 

Data System application server 2.

$230.00 2.0 $460.00

 Kipkirui, Winnie Prepare ACTT scripts for Powerplan 

Unix Server.

$230.00 2.0 $460.00

 Kipkirui, Winnie Prepare ACTT (Automated Control 

Testing Tool) script for testing 

Customer Care & Billing application 

Unix Server 2.

$230.00 2.0 $460.00

 Kipkirui, Winnie Prepare ACTT (Automated Control 

Testing Tool) scripts for testing Market 

Data System application Server 1.

$230.00 2.0 $460.00

 Kipkirui, Winnie Review Advanced Billing System 

application privileged access testing 

workpaper.

$230.00 1.0 $230.00

 Martin, Blake Update documentation within the 

worker's compensation and long term 

disability risk assessment memos.

$200.00 3.4 $680.00

82

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 83

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Martin, Blake Continued to update documentation 

within the worker's compensation and 

long term disability risk assessment 

memos.

$200.00 2.7 $540.00

 Martin, Blake Document the Q2'19 Corporate 

Consolidated Analytic.

$200.00 1.6 $320.00

 Mehra, Shreya Reconciled amounts included in the 

financial statements prepared on Form 

10-Q to supporting documents 

provided by K. Mallonee (PG&E).

$180.00 3.0 $540.00

 Mehra, Shreya Continued to reconcile amounts 

included in the financial statements 

prepared on Form 10-Q to supporting 

documents provided by K. Mallonee 

(PG&E).

$180.00 3.0 $540.00

 Mehra, Shreya Further reconciled amounts included in 

the financial statements prepared on 

Form 10-Q to supporting documents 

provided by K. Mallonee (PG&E).

$180.00 3.0 $540.00

 Meredith, Wendy Review draft proposed decision related 

to 2019 gas transmission & storage 

rate case.

$380.00 1.1 $418.00

 Meredith, Wendy Review status of quarter review 

engagement.

$380.00 0.8 $304.00

 Meredith, Wendy Continue to review draft proposed 

decision related to 2019 gas 

transmission & storage rate case.

$380.00 0.5 $190.00

 Nambiar, Sachin Perform testing of design of SAP 

validation internal controls

$120.00 1.0 $120.00

 Ncho-Oguie, Jean-Denis Attend PG&E Audit Committee 

Meeting with T. Gillam, E. Basilico 

(Deloitte) regarding results of Q2 

review procedures and summary of 

key quarterly transaction.

$330.00 2.8 $924.00

 Ncho-Oguie, Jean-Denis Review cash flow analytical 

procedures summarizing drivers of 

period over period fluctuations in 

statement of cash flows.

$330.00 1.6 $528.00

 Ncho-Oguie, Jean-Denis Review interim summary memo close 

out notes.

$330.00 1.3 $429.00

83

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 84

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Ncho-Oguie, Jean-Denis Prepare for discussion with E. Basilico, 

J. Ncho-Oguie (Deloitte) for July 2019 

PGE Audit Committee Meeting 

regarding results of Q2 review 

procedures and summary of key 

quarterly transaction.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Attend Audit Committee debrief 

discussion with E. Basilico, T. Gillam 

(Deloitte) to discuss results of audit 

committee communications.

$330.00 0.4 $132.00

 Rice, Blake Address comments in quarterly 

balance sheet analytic workpaper 

explaining period over period 

fluctuations in account balances.

$230.00 3.5 $805.00

 Rice, Blake Address balance sheet variance 

analysis comments.

$230.00 3.5 $805.00

 Rice, Blake Review memo documenting required 

quarterly communications to the audit 

committee.

$230.00 1.0 $230.00

 Schloetter, Lexie Update the quarter two tie out of the 

financial statements.

$180.00 2.2 $396.00

 Schloetter, Lexie Analyze regulatory asset / liability 

balances included in the notes to the 

Q2 financial statements prepared on 

Form 10-Q.

$180.00 1.6 $288.00

 Schloetter, Lexie Reconcile recoverable expenses in 

operating and maintenance workpaper.

$180.00 1.3 $234.00

 Schloetter, Lexie Call with M. Barbara, A. Lee (PG&E) 

over customer payment processing.

$180.00 0.8 $144.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding customer billings system.

$180.00 0.7 $126.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding the operating and 

maintenance reconciliation.

$180.00 0.6 $108.00

 Schloetter, Lexie Prepare for meeting over billings 

control process related to customer 

payment processing.

$180.00 0.6 $108.00

 Sewell, Kyle Update bilateral grid control workpaper 

to address review notes related to 

current year testing approach.

$180.00 3.0 $540.00

84

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 85

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/23/2019

 Sewell, Kyle Update bilateral grid control workpaper 

to address review notes related to 

current year testing approach.

$180.00 1.0 $180.00

 Sewell, Kyle Perform interim testing as of June 30 

of cost of electricity.

$180.00 3.9 $702.00

 Sonn, Rebecca Calculate other recoverable expenses 

and environmental hazardous 

substance mechanism recoverability 

from the balancing account revenue 

reconciliation for the operating and 

maintenance reconciliation testing.

$120.00 3.2 $384.00

 Sonn, Rebecca Tie-out ending account balances of 

noncurrent regulatory assets.

$120.00 1.7 $204.00

 Sonn, Rebecca Tie-out ending account balances of 

noncurrent regulatory liabilities.

$120.00 1.2 $144.00

 Sonn, Rebecca Discussion with R. Sonn (Deloitte) 

regarding the operating and 

maintenance reconciliation.

$120.00 0.6 $72.00

 Steele, Bridget Continued to update Quarter 2 

financial statement tie out document.

$120.00 4.2 $504.00

 Steele, Bridget Update Quarter 2 financial statement 

tie out document.

$120.00 2.5 $300.00

 Steele, Bridget Discussion with V. Hennessy (Deloitte) 

regarding footnote support.

$120.00 0.5 $60.00

 Xue, Ella Oracle database testing workpaper 

documentation.

$120.00 4.0 $480.00

 Xue, Ella Sent follow up emails to H. Chen 

(PG&E) regarding documents to be 

provided by the client for 2019 IT audit 

testing related to Market Data System 

application.

$120.00 1.0 $120.00

07/24/2019

 Azebu, Matt Review quarterly journal entry testing 

workpaper.

$230.00 2.9 $667.00

 Azebu, Matt Meeting with B. Rice, S. Jasinski, E. 

Murdock (Deloitte), S. Hunter, D. 

Kenna, K. Mallonee (PGE) regarding 

status of the quarterly review 

procedures.

$230.00 0.8 $184.00

85

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 86

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding Q2 journal entry testing.

$230.00 0.7 $161.00

 Azebu, Matt Discussion with T. Gillam, W. Meredith, 

E. Murdock, S. Jasinski, J. NchoOguie, D. Choudhary, S. Sreeram, A. 

Kamra (Deloitte) regarding audit status 

and areas of focus going forward.

$230.00 0.5 $115.00

 Bedi, Arpit Perform tie out of Q2'19 financial 

statements to supporting workpapers.

$200.00 2.0 $400.00

 Bhimani, Harika Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 1.0 $230.00

 Choudhary, Devesh Discussion with T. Gillam, W. Meredith, 

E. Murdock, S. Jasinski, J. NchoOguie, S. Sreeram, M. Azebu, A. 

Kamra (Deloitte) regarding audit status 

and areas of focus going forward.

$380.00 1.0 $380.00

 Choudhury, Viki Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, B. Rice, W. 

Kipkirui, S. Nambiar, M. Fazil, K. 

Kavya (Deloitte) regarding automated 

control processes.

$200.00 1.5 $300.00

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

Kavya, M. Fazil, S. Nambiar (Deloitte) 

to discuss engagement status update.

$200.00 0.5 $100.00

 Choudhury, Viki Follow up call with D. Wang (PG&E) to 

obtain screenshots needed for 

automated system control testing.

$200.00 0.5 $100.00

 Fazil, Mohamed Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, B. Rice, W. 

Kipkirui, S. Nambiar, K. Kavya, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$200.00 1.5 $300.00

 Fazil, Mohamed Call with P. Giamanco, W. Kipkirui, V. 

Choudhury, K. Kavya, S. Nambiar 

(Deloitte) to discuss engagement 

status update.

$200.00 0.5 $100.00

 Giamanco, Patrick Call with W. Kipkirui, V. Choudhury, K. 

Kavya, M. Fazil, S. Nambiar (Deloitte) 

to discuss engagement status update.

$330.00 0.5 $165.00

86

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 87

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Hennessy, Vincent Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules

$200.00 2.7 $540.00

 Hennessy, Vincent Create list of open items from Q2 tie 

out for client.

$200.00 1.6 $320.00

 Hennessy, Vincent Discussion with B. Steele (Deloitte) 

regarding Q2 tie out of financial 

statements to supporting audit testing 

workpapers.

$200.00 1.2 $240.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding Q2 journal entry testing.

$200.00 0.7 $140.00

 Hennessy, Vincent Clear Q2 journal entry notes. $200.00 0.7 $140.00

 Jasinski, Samantha Discussion with W. Meredity (Deloitte) 

regarding audit status and areas of 

focus going forward.

$290.00 1.0 $290.00

 Jasinski, Samantha Meeting with B. Rice, M. Azebu, E. 

Murdock (Deloitte), S. Hunter, D. 

Kenna, K. Mallonee (PGE) regarding 

status of the quarterly review 

procedures.

$290.00 0.8 $232.00

 K, Kavya Create agenda for internal control 

inquiries with SAP Operations and BW 

team.

$120.00 2.0 $240.00

 K, Kavya Create agenda for internal control 

inquiries with SAP Change 

management team.

$120.00 2.0 $240.00

 K, Kavya Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, B. Rice, W. 

Kipkirui, S. Nambiar, M. Fazil, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$120.00 1.5 $180.00

 K, Kavya Call with P. Giamanco, W. Kipkirui, V. 

Choudhury, M. Fazil, S. Nambiar 

(Deloitte) to discuss engagement 

status update.

$120.00 0.5 $60.00

 Kamra, Akanksha Discussion with T. Gillam, W. Meredith, 

E. Murdock, S. Jasinski, J. NchoOguie, D. Choudhary, S. Sreeram, M. 

Azebu (Deloitte) regarding audit status 

and areas of focus going forward.

$230.00 1.0 $230.00

87

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 88

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Kipkirui, Winnie Document control design testing 

procedures for Customer Care & Billing 

system unix server.

$230.00 2.0 $460.00

 Kipkirui, Winnie Document control design testing 

procedures for Powerplan Unix server 

application.

$230.00 2.0 $460.00

 Kipkirui, Winnie Review privileged access workpaper - 

Powerplan.

$230.00 1.6 $368.00

 Kipkirui, Winnie Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, B. Rice, S. 

Nambiar, M. Fazil, K. Kavya, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$230.00 1.5 $345.00

 Kipkirui, Winnie Review privileged access testing 

workpaper for Customer Care & Billing 

system.

$230.00 1.4 $322.00

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

K. Kavya, M. Fazil, S. Nambiar 

(Deloitte) to discuss engagement 

status update.

$230.00 0.5 $115.00

 Martin, Blake Document Worker' Compensation / 

Long Term Disabilities Benefits Risk 

Assessment.

$200.00 4.2 $840.00

 Martin, Blake Tie out of Q2'19 10Q financials to 

Deloitte audit file and support.

$200.00 2.0 $400.00

 Martin, Blake Document the Q2'19 Corp. 

Consolidated Analytic.

$200.00 0.5 $100.00

 Martin, Blake Meeting with P. Manning (PG&E) 

regarding a questions to the Q2'19 

Corp. Consolidated Analytic.

$200.00 0.2 $40.00

 Meredith, Wendy Discussion with S. Jasinski (Deloitte) 

regarding audit status and areas of 

focus going forward.

$380.00 1.0 $380.00

 Meredith, Wendy Review draft proposed decision related 

to 2019 gas transmission & storage 

rate case.

$380.00 0.4 $152.00

 Meredith, Wendy Review internal audit reports prepared 

by PG&E.

$380.00 0.3 $114.00

88

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 89

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Murdock, Elizabeth Meeting (partial) with B. Rice, M. 

Azebu, S. Jasinski (Deloitte), S. 

Hunter, D. Kenna, K. Mallonee (PGE) 

regarding status of the quarterly review 

procedures.

$330.00 0.6 $198.00

 Nambiar, Sachin Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, B. Rice, W. 

Kipkirui, M. Fazil, K. Kavya, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$120.00 1.5 $180.00

 Nambiar, Sachin Call with P. Giamanco, W. Kipkirui, V. 

Choudhury, K. Kavya, M. Fazil 

(Deloitte) to discuss engagement 

status update.

$120.00 0.5 $60.00

 Pemberton, Tricia Review workpapers related to the Q2 

2019 quarterly review.

$380.00 0.8 $304.00

 Rice, Blake Update interim review report and letter 

to audit committee to be provided to 

address engagement quality control 

review comments prior to submission 

to audit committee.

$230.00 2.7 $621.00

 Rice, Blake Meeting with B. Chan, J. Dioletto 

(PG&E), L. Schloetter, W. Kipkirui, S. 

Nambiar, M. Fazil, K. Kavya, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$230.00 1.5 $345.00

 Rice, Blake Update open item / request listing to be 

provided to PG&E management for 

current status and to highlight overdue 

items.

$230.00 1.0 $230.00

 Rice, Blake Meeting with M. Azebu, S. Jasinski, E. 

Murdock (Deloitte), S. Hunter, D. 

Kenna, K. Mallonee (PGE) regarding 

status of the quarterly review 

procedures.

$230.00 0.8 $184.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 2.0 $400.00

 Schloetter, Lexie Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$180.00 2.3 $414.00

89

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 90

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Schloetter, Lexie Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$180.00 2.2 $396.00

 Schloetter, Lexie Meeting with B. Chan, J. Dioletto 

(PG&E), B. Rice, W. Kipkirui, S. 

Nambiar, M. Fazil, K. Kavya, V. 

Choudhury (Deloitte) regarding 

automated control processes.

$180.00 1.5 $270.00

 Schloetter, Lexie Expand the Audit Committee 

Communications memo summarizing 

audit team's required communications 

to the audit committee during Q2'19 as 

part of interim review procedures.

$180.00 0.6 $108.00

 Schloetter, Lexie Update documentation of testing of 

automated controls

$180.00 0.6 $108.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding Compliance and Ethics 

helpline selection documentation.

$180.00 0.4 $72.00

 Sewell, Kyle Perform interim testing as of June 30 

of cost of electricity.

$180.00 3.8 $684.00

 Sewell, Kyle Update procurement grid control 

workpaper to address manager review 

notes on current year testing approach.

$180.00 3.8 $684.00

 Sonn, Rebecca Calculate non-recoverable expenses 

based on populations found within 

electric and gas balancing account 

revenue reconciliations specific to gas 

and electric accounts.

$120.00 0.2 $24.00

 Sonn, Rebecca Tie-out balancing accounts receivable 

ending balances per the financial 

statements to client supporting 

schedules and/or general ledger

$120.00 2.2 $264.00

 Sonn, Rebecca Calculate Non-Recoverable Expenses 

for operating and maintenance 

analytic.

$120.00 1.5 $180.00

 Sonn, Rebecca Analyze compliance and ethics hotline 

selections to check whether allegations 

reported on the Compliance & Ethics 

(C&E) Helpline are recorded and 

addressed.

$120.00 1.4 $168.00

90

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 91

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/24/2019

 Sonn, Rebecca Document compliance and ethics 

hotline selections to check whether 

allegations reported on the Compliance 

& Ethics (C&E) Helpline are recorded 

and addressed.

$120.00 1.3 $156.00

 Sonn, Rebecca Tie-out Q2'19 financial statement 

balances to client supporting 

schedules.

$120.00 0.5 $60.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding Compliance and Ethics 

helpline selection documentation.

$120.00 0.4 $48.00

 Sreeram, Sree Discussion with T. Gillam, W. Meredith, 

E. Murdock, S. Jasinski, J. NchoOguie, D. Choudhary, M. Azebu, A. 

Kamra (Deloitte) regarding audit status 

and areas of focus going forward.

$290.00 1.0 $290.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 3.2 $384.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 2.5 $300.00

 Steele, Bridget Discussion with V. Hennessy (Deloitte) 

regarding Q2 tie out of financial 

statements to supporting audit testing 

workpapers.

$120.00 1.2 $144.00

 Steele, Bridget Update Internal Audit Report Review 

document.

$120.00 1.0 $120.00

 Xue, Ella Document Oracle database testing 

workpaper.

$120.00 3.5 $420.00

 Xue, Ella Sent follow up emails to K. Worley 

(PG&E) regarding documents to be 

provided by the client for 2019 IT audit 

testing related to SAP Business 

Warehouse application.

$120.00 1.0 $120.00

07/25/2019

 Azebu, Matt Review tie out of the quarterly financial 

statements.

$230.00 3.9 $897.00

91

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 92

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/25/2019

 Azebu, Matt Discussion with L. Schloetter, V. 

Hennessy, B. Martin (Deloitte) 

regarding the quarter 2 financial 

statement tie out and open items.

$230.00 2.6 $598.00

 Choudhury, Viki Discussion with M. Fazil (Deloitte) 

related to SAP Governance Risk and 

Compliance system’s ruleset testing 

approach and the nature of the 

supporting evidence that will be 

needed from PG&E for this approach.

$200.00 2.0 $400.00

 Choudhury, Viki Prepare agenda for the meeting with 

D. Kung (PG&E) to discuss change 

management controls.

$200.00 1.0 $200.00

 Fazil, Mohamed Discuss governance risk management 

and compliance system ruleset 

benchmarking with V. Choudhury 

(Deloitte).

$200.00 2.0 $400.00

 Hennessy, Vincent Discussion with L. Schloetter, M. 

Azebu, B. Martin (Deloitte) regarding 

the quarter 2 financial statement tie out 

and open items.

$200.00 2.6 $520.00

 Hennessy, Vincent Update Q2 tie out tool. $200.00 2.3 $460.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding Q2 tie out of financial 

statements to supporting client 

schedules.

$200.00 1.3 $260.00

 Hennessy, Vincent Update Q2 journal entry notes based 

on notes.

$200.00 0.6 $120.00

 Jasinski, Samantha Clear comments from procurement 

(cost of sales) workpaper.

$290.00 2.7 $783.00

 Jasinski, Samantha Review summary of board of director 

meeting minutes workpapers.

$290.00 0.8 $232.00

 Jasinski, Samantha Discuss with J. Ncho-Oguie, E. 

Murdock (Deloitte) regarding 

accounting for renewable energy credit 

sales.

$290.00 0.4 $116.00

 K, Kavya Create roles and users sheet to obtain 

the corresponding role owners and 

user managers from client with respect 

to SAP-GRC system.

$120.00 2.0 $240.00

92

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 93

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/25/2019

 K, Kavya Document testing of design and 

operating effectiveness of IT controls 

related to access security for SAPGRC system.

$120.00 1.5 $180.00

 Kipkirui, Winnie Review change management controls 

for Powerplant accounting system.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document ACTT (Automated Control 

Testing Tool) scripts for testing SAP 

ERP Central Component (ECC) unix 

server 1.

$230.00 1.4 $322.00

 Kipkirui, Winnie Perform Ariba privileged access 

review.

$230.00 1.0 $230.00

 Kipkirui, Winnie Review documentation of Ariba 

Change Management control.

$230.00 2.0 $460.00

 Kipkirui, Winnie Document ACTT (Automated Control 

Testing Tool) scripts for testing SAP 

ERP Central Component (ECC) unix 

server 2.

$230.00 1.6 $368.00

 M, Nikitha Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$230.00 2.0 $460.00

 M, Nikitha Continued to perform reconciliation of 

journal entry data for the period from 

1/1 - 6/30/19 to prepare for audit 

testing.

$230.00 2.0 $460.00

 Martin, Blake Tie out Q2'19 10Q financials to Deloitte 

Audit file and support.

$200.00 3.5 $700.00

 Martin, Blake Continued to tie out Q2'19 10Q 

financials to Deloitte Audit file and 

support.

$200.00 3.0 $600.00

 Martin, Blake Discussion with L. Schloetter, V. 

Hennessy, M. Azebu (Deloitte) 

regarding the quarter 2 financial 

statement tie out and open items.

$200.00 2.6 $520.00

 Meredith, Wendy Review internal audit reports prepared 

by PG&E.

$380.00 0.2 $76.00

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

Jasinski (Deloitte) regarding 

accounting for renewable energy credit 

sales.

$330.00 0.4 $132.00

93

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 94

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/25/2019

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

(Deloitte) regarding accounting for 

renewable energy credit sales.

$330.00 0.4 $132.00

 Nkinzingabo, Rudy Addressing partner level review 

comments in tax specialist planning 

and scoping memo.

$290.00 0.5 $145.00

 Rice, Blake Address income statement variance 

analysis comments.

$230.00 3.0 $690.00

 Rice, Blake Address income statement comments. $230.00 3.0 $690.00

 Rice, Blake Review staffing and audit plan for 

August.

$230.00 1.0 $230.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 1.0 $200.00

 Schloetter, Lexie Discussion with V. Hennessy, M. 

Azebu, B. Martin (Deloitte) regarding 

the quarter 2 financial statement tie out 

and open items.

$180.00 2.6 $468.00

 Schloetter, Lexie Update operating and maintenance 

reconciliation.

$180.00 1.4 $252.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding Q2 tie out.

$180.00 1.3 $234.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding Q2 tie out of amounts 

included in Q2'19 financial statements 

to client supporting schedules.

$180.00 1.3 $234.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding operating and maintenance 

expense testing.

$180.00 0.9 $162.00

 Sonn, Rebecca Update tickmarks in operating and 

maintenance expense testing.

$120.00 1.4 $168.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding Q2 tie out.

$120.00 1.3 $156.00

 Sonn, Rebecca Document selections made for testing 

of Compliance and Ethics helpline 

entity level control.

$120.00 1.2 $144.00

94

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 95

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/25/2019

 Sonn, Rebecca Research status of Orders Instituting 

Investigation during review of footnote 

11 to the Form 10-Q summarizing 

regulatory and legal matters impacting 

the company as of June 30.

$120.00 1.1 $132.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding operating and maintenance 

expense testing.

$120.00 0.9 $108.00

 Sreeram, Sree Draft a memo related to environmental 

accruals and its risk assessment for 

FY19.

$290.00 1.0 $290.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 3.4 $408.00

 Steele, Bridget Perform tie out of amounts included in 

Q2'19 financial statements to client 

supporting schedules.

$120.00 2.5 $300.00

 Steele, Bridget Review Q2'19 internal audit reports 

and summarize our considerations of 

audit / risk assessment impacts as part 

of interim review procedures.

$120.00 0.9 $108.00

 Xue, Ella Update Meter Data Management 

System testing workpaper to reflect the 

supporting screenshots provided by 

client.

$120.00 3.0 $360.00

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests 

related to Meter Data Management 

System application that have yet to be 

provided.

$120.00 1.0 $120.00

 Yuen, Jennifer Update year-end tax planning memo 

summarizing planned procedures / 

scope of work to respond to partnerlevel review comments.

$230.00 3.6 $828.00

07/26/2019

 Azebu, Matt Review the tie out of the quarterly 

financial statements.

$230.00 2.4 $552.00

95

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 96

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/26/2019

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding quarterly (Q2) tie out 

procedures .

$230.00 0.9 $207.00

 Choudhury, Viki Meeting with (D. Kung, PG&E), Kavya 

K, Fazil M and Sachin Nambiar 

(Deloitte) to discuss change 

management controls

$200.00 2.0 $400.00

 Fazil, Mohamed Document design and operating 

effectiveness of Oracle User Access 

Review control workpaper.

$200.00 3.0 $600.00

 Hennessy, Vincent Prepared listing of amounts disclosed 

in the Q2 financial statements that are 

pending client support and sent to K. 

Mallonee (PG&E).

$200.00 2.1 $420.00

 Hennessy, Vincent Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting client supporting schedules.

$200.00 1.6 $320.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding Q2 tie out.

$200.00 1.4 $280.00

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding quarterly (Q2) tie out 

procedures .

$200.00 0.9 $180.00

 Hennessy, Vincent Discussion with K. Mallonee (PG&E) 

regarding tie out of financial 

statements to supporting client 

schedules.

$200.00 0.6 $120.00

 Hennessy, Vincent Discussion with P. Manning (PG&E) 

regarding Q2 financial statement 

disclosures that are pending client 

support.

$200.00 0.2 $40.00

 K, Kavya Meeting with K. Worley (PG&E) to 

discuss the approach for SAP 

Business Warehouse change 

management testing.

$120.00 2.0 $240.00

 K, Kavya Follow up discussion with K. Worley 

(PG&E) related to appraoch for SAP 

Business Warehouse change 

management testing.

$120.00 1.0 $120.00

96

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 97

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/26/2019

 K, Kavya Final updates on walkthrough agenda 

for change management and 

operations team.

$120.00 1.0 $120.00

 Kipkirui, Winnie Update documentation of powerplant 

change implementer control.

$230.00 1.0 $230.00

 Kipkirui, Winnie Update the documentation of risks of 

material misstatement related to 

information technology for 2019.

$230.00 1.0 $230.00

 Kipkirui, Winnie Review documentation of powerplant 

change implementation control.

$230.00 1.0 $230.00

 Kipkirui, Winnie Review documentation of PowerPlan 

system SOD (Segregation of Duties) 

control.

$230.00 3.0 $690.00

 Kipkirui, Winnie Document Ariba change implementer 

control.

$230.00 3.0 $690.00

 Martin, Blake Tie out of Q2'19 10Q financials to 

Deloitte Audit File and support.

$200.00 4.0 $800.00

 Murdock, Elizabeth Discussion with S. Hunter (PG&E) 

regarding accounting for renewable 

energy credit sales.

$330.00 0.5 $165.00

 Nambiar, Sachin Discussion with K. Worley (PG&E) 

related to SAP Business Warehouse 

change management controls.

$120.00 1.0 $120.00

 Rice, Blake Address income statement scoping 

comments.

$230.00 2.0 $460.00

 Rice, Blake Reviewed reconciliation of amounts 

included in Q2 financial statements 

and notes to the financial statements to 

quarterly review procedures and/or 

client schedules.

$230.00 2.0 $460.00

 Rice, Blake Meeting with E. Li (PG&E) regarding 

income statement variances.

$230.00 1.5 $345.00

 Schloetter, Lexie Reconciled amounts included in Q2 

financial statements and notes to the 

financial statements to quarterly review 

procedures and/or client schedules.

$180.00 2.8 $504.00

 Schloetter, Lexie Update operating and maintenance 

expense workbook.

$180.00 1.6 $288.00

97

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 98

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/26/2019

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding Q2 tie out.

$180.00 1.4 $252.00

 Schloetter, Lexie Discussion between J. Pitman 

regarding billings control planning.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding control owner workpaper for 

billings controls.

$180.00 0.4 $72.00

 Schloetter, Lexie Discussion with B. Steele (Deloitte) 

regarding control owner competence 

and authority for accounts payable 

controls.

$180.00 0.3 $54.00

 Sonn, Rebecca Update control owner descriptions for 

competence and authority related to 

regulatory and journal entries controls.

$120.00 2.1 $252.00

 Sonn, Rebecca Update control owner descriptions for 

competence and authority related to 

meter to cash controls.

$120.00 1.8 $216.00

 Sonn, Rebecca Research annual electric true-up to be 

used for operating and maintenance 

testing.

$120.00 1.5 $180.00

 Sonn, Rebecca Update control owner descriptions for 

competence and authority related to 

source to pay controls.

$120.00 1.0 $120.00

 Sonn, Rebecca Research annual gas true-up on the 

California Public Utilities Commission 

website for use on operating and 

maintenance testing.

$120.00 0.7 $84.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding control owner workpaper for 

billings controls.

$120.00 0.4 $48.00

 Sreeram, Sree Draft a memo related to environmental 

accruals and its risk assessment for 

FY19.

$290.00 0.5 $145.00

 Steele, Bridget Continue to update Quarter 2 tie out 

document.

$120.00 3.2 $384.00

 Steele, Bridget Update Quarter 2 tie out document. $120.00 2.3 $276.00

 Steele, Bridget Discussion with L. Schloetter (Deloitte) 

regarding control owner competence 

and authority for accounts payable 

controls.

$120.00 0.3 $36.00

98

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page 99

of 155
Date Description Rate Hours Fees

2019 Audit Services

07/26/2019

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests yet 

to be provided.

$120.00 4.0 $480.00

 Yuen, Jennifer Prepare return to tax provision testing 

workpaper.

$230.00 1.4 $322.00

07/27/2019

 Rice, Blake Reviewed the reconciliation of new 

general ledger accounts to the 

appropriate financial statement lines to 

ensure appropriate mapping in trial 

balance

$230.00 1.0 $230.00

 Rice, Blake Review summary of Q2 internal audit 

reports and the audit team's 

determination of financial statement 

impact

$230.00 1.0 $230.00

07/29/2019

 Adams, Haley Address notes related to the 

procurement risk assessment.

$230.00 4.0 $920.00

 Adams, Haley Discussion with L. Schloetter (Deloitte) 

regarding recoverable expenses in 

operating and maintenance testing.

$230.00 1.5 $345.00

 Adams, Haley Outlined hazardous substance 

mechanism recoverable expense 

testing procedures.

$230.00 1.0 $230.00

 Adams, Haley Meeting with E. Murdock (Deloitte) to 

discuss status and open items.

$230.00 0.5 $115.00

 Azebu, Matt Review risks of material misstatement 

identified related to management 

override and planned substantive 

procedures.

$230.00 2.0 $460.00

 Azebu, Matt Meeting with B. Rice, B. Martin, L. 

Schloetter, R. Sonn, C. Doolittle 

(Deloitte) regarding this week’s 

priorities.

$230.00 1.0 $230.00

 Giamanco, Patrick Attend PG&E Systems Scoping FY'19 

meeting with W. Kipkirui, E. Murdock, 

B. Rice (Deloitte) to discuss the inscope systems for FY’19 testing.

$330.00 1.0 $330.00

99

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

100 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/29/2019

 Hennessy, Vincent Update Q2 2019 tie out tool. $200.00 1.0 $200.00

 Hennessy, Vincent Discussion with L. Schloetter (Deloitte) 

regarding client's customer billings 

control.

$200.00 1.0 $200.00

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

regarding tie out of financial 

statements to supporting client 

schedules.

$200.00 1.0 $200.00

 Hennessy, Vincent Meeting with M. Azebu, B. Rice, B. 

Martin, L. Schloetter, R. Sonn, C. 

Doolittle (Deloitte) regarding this 

week’s priorities.

$200.00 1.0 $200.00

 Hennessy, Vincent Discussion with R. Sonn (Deloitte) 

regarding journal entry support for 

management override testing.

$200.00 0.5 $100.00

 Jasinski, Samantha Review long term disability risk 

assessment memorandum.

$290.00 1.5 $435.00

 Jasinski, Samantha Review worker's compensation risk 

assessment memorandum.

$290.00 1.5 $435.00

 Kipkirui, Winnie Document internal control 

considerations related to IT 

Compliance findings

$230.00 3.0 $690.00

 Kipkirui, Winnie Drafted internal control documentation 

to include evaluation of severity 

assessment for 2019 internal control 

findings.

$230.00 3.0 $690.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

Customer Care & Billing system unix 

server 1.

$230.00 2.0 $460.00

 Kipkirui, Winnie Attend PG&E Systems Scoping FY'19 

meeting with P. Giamanco, E. 

Murdock, B. Rice (Deloitte) to discuss 

the in-scope systems for FY’19 testing.

$230.00 1.0 $230.00

 Martin, Blake Document journal entry testing memo 

summarizing response to risk of 

management override of controls.

$200.00 3.0 $600.00

 Martin, Blake Document management override risks 

of material misstatement 

considerations.

$200.00 3.0 $600.00

100

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

101 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/29/2019

 Martin, Blake Meeting with M. Azebu, B. Rice, L. 

Schloetter, R. Sonn, C. Doolittle 

(Deloitte) regarding this week’s 

priorities.

$200.00 1.0 $200.00

 Murdock, Elizabeth Attend PG&E Systems Scoping FY'19 

meeting with W. Kipkirui, P. Giamanco, 

B. Rice (Deloitte) to discuss the inscope systems for FY’19 testing.

$330.00 1.0 $330.00

 Murdock, Elizabeth Meet with S. Hunter (PG&E) to discuss 

potential implications of derivative 

accounting.

$330.00 0.5 $165.00

 Rice, Blake Attend PG&E Systems Scoping FY'19 

meeting with W. Kipkirui, P. Giamanco, 

E. Murdock (Deloitte) to discuss the inscope systems for FY’19 testing.

$230.00 1.0 $230.00

 Schloetter, Lexie Discussion with H. Adams (Deloitte) 

regarding recoverable expenses in 

operating and maintenance testing.

$180.00 1.5 $270.00

 Schloetter, Lexie Map operating and maintenance 

expenses to the recoverable revenue 

reconciliation.

$180.00 1.5 $270.00

 Schloetter, Lexie Meeting with M. Azebu, B. Rice, B. 

Martin, V. Hennessy, C. Doolittle, R. 

Sonn (Deloitte) regarding weekly 

updates and priorities.

$180.00 1.0 $180.00

 Schloetter, Lexie Close notes on design and operating 

effectiveness testing related to 

customer billings control.

$180.00 1.0 $180.00

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding operating and maintenance 

testing.

$180.00 1.0 $180.00

 Schloetter, Lexie Discussion with V. Hennessy (Deloitte) 

regarding billings control.

$180.00 1.0 $180.00

 Schloetter, Lexie Analyze and update the generally 

accepted accounting principles (GAAP) 

Check list memo.

$180.00 0.5 $90.00

 Schloetter, Lexie Address review notes related to tie out 

of amounts included in Q2'19 financial 

statements to client supporting 

schedules.

$180.00 0.5 $90.00

101

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

102 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/29/2019

 Sonn, Rebecca Update control owner descriptions 

related to property plant and 

equipment controls

$120.00 2.0 $240.00

 Sonn, Rebecca Update control owner descriptions 

related to source to pay controls.

$120.00 1.6 $192.00

 Sonn, Rebecca Compare control owner titles from 

2018 to 2019 to identify changes and 

increased risk related to meter to cash.

$120.00 1.5 $180.00

 Sonn, Rebecca Meeting with M. Azebu, B. Rice, B. 

Martin, L. Schloetter, C. Doolittle 

(Deloitte) regarding this week’s 

priorities.

$120.00 1.0 $120.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding operating and maintenance 

testing.

$120.00 1.0 $120.00

 Sonn, Rebecca Discussion with V. Hennessy (Deloitte) 

regarding journal entry support for 

management override testing.

$120.00 0.5 $60.00

 Varshney, Swati Execute review documentation 

regarding our risk assessment 

process.

$230.00 3.0 $690.00

 Xue, Ella Perform testing of automated 

application controls in SAP using the 

automated control testing tool.

$120.00 1.5 $180.00

 Xue, Ella Draft email to W. Kipkirui (Deloitte) to 

communicate status of IT audit testing 

and pending requests that have yet to 

be fulfilled by the company.

$120.00 1.0 $120.00

 Xue, Ella Complete Meter Data Management 

System privileged access testing 

workpaper.

$120.00 0.5 $60.00

 Yuen, Jennifer Call with K. Xu (PG&E) to discuss 

2018 RTP testing.

$230.00 3.0 $690.00

 Yuen, Jennifer Clear comments in FY19 tax planning 

memo.

$230.00 1.0 $230.00

07/30/2019

 Adams, Haley Update procurement control 

workpapers to include documentation 

of information used in the control.

$230.00 2.0 $460.00

102

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

103 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Adams, Haley Discussion with E. Murdock, S. 

Jasinski, J. Hamner, L. Schloetter 

(Deloitte) regarding the revenue 

process and substantive workpaper.

$230.00 1.0 $230.00

 Adams, Haley Address notes within the memo 

summarizing understanding of the 

company's energy procurement 

process (including the relevant 

accounting guidance)

$230.00 1.0 $230.00

 Adams, Haley Prepare for meeting with A. Schloetter 

(Deloitte) regarding Revenue Testing 

procedures.

$230.00 1.0 $230.00

 Adams, Haley Prepare requests/open items list for 

procurement substantive testing.

$230.00 1.0 $230.00

 Adams, Haley Address notes within the Procurement 

risk of material misstatement 

workpaper.

$230.00 1.0 $230.00

 Adams, Haley Prepare email correspondence to A. 

Schloetter (Deloitte) regarding best 

practices for revenue testing.

$230.00 0.5 $115.00

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

Jasinski, E. Murdock (Deloitte) to 

discuss audit section allocation for 

2019 audit.

$230.00 1.0 $230.00

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

(Deloitte) to discuss proposed audit 

section allocation for 2019 audit.

$230.00 1.0 $230.00

 Azebu, Matt Discussion with V. Hennessy (Deloitte) 

regarding tie out questions.

$230.00 0.5 $115.00

 Doolittle, Chase Documented planned audit testing 

procedures related to electric / gas 

revenue.

$120.00 2.5 $300.00

 Doolittle, Chase Prepare documentation related to 

identification of risks of material 

misstatement and corresponding 

controls mitigating those risks related 

to revenue process.

$120.00 2.0 $240.00

103

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

104 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Doolittle, Chase Prepare the guided risk assessment for 

the property plant and equipment 

process to document our risks of 

material misstatement and 

corresponding controls mitigating 

those risks.

$120.00 1.5 $180.00

 Doolittle, Chase Discussion with L. Schloetter (Deloitte) 

regarding the revenue risk of material 

misstatement workpaper.

$120.00 0.5 $60.00

 Fazil, Mohamed Continued to document the testing of 

design and operating effectiveness of 

SAP Firefighter (temporary user ID log) 

review control workpaper.

$200.00 3.5 $700.00

 Fazil, Mohamed Document design and operating 

effectiveness of SAP Firefighter 

(temporary user ID log) review control 

workpaper.

$200.00 2.5 $500.00

 Fazil, Mohamed Further documented the testing of 

design and operating effectiveness of 

SAP Firefighter (temporary user ID log) 

review control workpaper.

$200.00 2.0 $400.00

 Giamanco, Patrick Call with S. Misra (Deloitte) to discuss 

IT audit status.

$330.00 0.5 $165.00

 Hamner, Jack Discussion with E. Murdock, S. 

Jasinski, H. Adams, L. Schloetter 

(Deloitte) regarding the revenue 

process and substantive workpaper.

$200.00 1.0 $200.00

 Hennessy, Vincent Continued to tie out of amounts 

included in Q2'19 financial statements 

to supporting client supporting 

schedules.

$200.00 2.5 $500.00

 Hennessy, Vincent Perform tie out of amounts included in 

Q2'19 financial statements to 

supporting audit testing workpapers.

$200.00 2.0 $400.00

 Hennessy, Vincent Discussion with R. Sonn (Deloitte) 

regarding journal entry support for 

management override testing.

$200.00 0.5 $100.00

 Hennessy, Vincent Review memo documenting company's 

customer billings process, including 

the relevant accounting guidance.

$200.00 0.5 $100.00

104

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

105 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Hennessy, Vincent Discussion with M. Azebu (Deloitte) 

regarding tie out questions.

$200.00 0.5 $100.00

 Hennessy, Vincent Discussion with K. Mallonee (PG&E) 

regarding tie out questions.

$200.00 0.5 $100.00

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

update project plan for August priorities 

and reassign work as needed.

$290.00 1.5 $435.00

 Jasinski, Samantha Discussion with E. Murdock, H. 

Adams, J. Hamner, L. Schloetter 

(Deloitte) regarding the revenue 

process and substantive workpaper.

$290.00 1.0 $290.00

 Jasinski, Samantha Meeting with E. Murdock, M. Azebu 

(Deloitte) to discuss proposed audit 

section allocation for 2019 audit.

$290.00 1.0 $290.00

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

E. Murdock (Deloitte) to discuss audit 

section allocation for 2019 audit.

$290.00 1.0 $290.00

 Jasinski, Samantha Meeting with B. Martin (Deloitte), M. 

Lui, E. Gonzalez (PG&E) regarding 

benefits related internal controls over 

the actuarial rates utilized.

$290.00 0.5 $145.00

 Kamra, Akanksha Review overall engagement risk 

assessment workbook documenting 

audit team's preliminary risk 

assessment conclusions for 2019 

audit.

$230.00 0.5 $115.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

Customer Care & Billing system unix 

server 2.

$230.00 3.0 $690.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

SAP ERP Central Component (ECC) 

unix server 1.

$230.00 3.0 $690.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

powerplant unix server 1.

$230.00 3.0 $690.00

 Martin, Blake Document the potential adjustment 

report process flow diagram.

$200.00 2.5 $500.00

105

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

106 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Martin, Blake Continue to document the hire to retire 

(Benefits) controls walkthrough.

$200.00 1.0 $200.00

 Martin, Blake Meeting with S. Jasinski (Deloitte), M. 

Lui, E. Gonzalez (PG&E) regarding 

benefits related controls related to the 

actuarial rates utilized.

$200.00 0.5 $100.00

 Martin, Blake Document the hire to retire (Benefits) 

controls walkthrough.

$200.00 4.0 $800.00

 Meredith, Wendy Review internal audit reports issued 

during second quarter as part of 

interim review procedures

$380.00 0.5 $190.00

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

update project plan for August priorities 

and reassign work as needed.

$330.00 1.5 $495.00

 Murdock, Elizabeth Discussion with S. Jasinski, H. Adams, 

J. Hamner, L. Schloetter (Deloitte) 

regarding the revenue process and 

substantive workpaper.

$330.00 1.0 $330.00

 Murdock, Elizabeth Meeting (partial) with S. Jasinski, M. 

Azebu (Deloitte) to discuss proposed 

audit section allocation for 2019 audit.

$330.00 0.5 $165.00

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

Murdock (Deloitte) to discuss audit 

section allocation for 2019 audit.

$330.00 1.0 $330.00

 Schloetter, Lexie Updated electric/gas revenue testing 

workpaper

$180.00 2.0 $360.00

 Schloetter, Lexie Analyzed advice letters from the 

California Public Utilities Commission 

for potential impacts on revenue

$180.00 1.5 $270.00

 Schloetter, Lexie Close notes related to the billings 

process control workpaper.

$180.00 1.5 $270.00

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

regarding customer accounts 

receivable process.

$180.00 1.0 $180.00

 Schloetter, Lexie Discussion with E. Murdock, S. 

Jasinski, H. Adams, J. Hamner 

(Deloitte) regarding the revenue 

process and substantive workpaper.

$180.00 1.0 $180.00

106

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

107 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Schloetter, Lexie Discussion with C. Doolittle (Deloitte) 

regarding the revenue risk of material 

misstatement workpaper.

$180.00 0.5 $90.00

 Schloetter, Lexie Document the risks of material 

misstatement identified related to the 

Company's property plant and 

equipment process for capital 

additions.

$180.00 0.5 $90.00

 Sonn, Rebecca Compare control owner titles from 

2018 to 2019 to identify changes and 

increased risk related to source to pay 

controls.

$120.00 2.5 $300.00

 Sonn, Rebecca Identify increased risk due to changes 

in controls owners between 2018 and 

2019 for regulatory controls.

$120.00 1.5 $180.00

 Sonn, Rebecca Obtain audit evidence of supporting 

documents and management's 

review/approval for Q2 journal entry 

testing selections.

$120.00 1.0 $120.00

 Sonn, Rebecca Update 8-K summary workpaper for 

changes that occurred during the 

quarter.

$120.00 0.5 $60.00

 Sonn, Rebecca Prepare documentation of workpaper 

summarizing the significant 

management estimates identified 

during our audit procedures.

$120.00 0.5 $60.00

 Sonn, Rebecca Discussion with V. Hennessy (Deloitte) 

regarding journal entry support for 

management override testing.

$120.00 0.5 $60.00

 Varshney, Swati Continue executing review 

documentation regarding the risk 

assessment process.

$230.00 3.0 $690.00

 Xue, Ella Perform testing of automated 

application controls in SAP using the 

automated control testing tool.

$120.00 2.0 $240.00

 Xue, Ella Prepare Endur new user access 

testing workpaper.

$120.00 1.5 $180.00

107

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

108 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/30/2019

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests yet 

to be provided related to Oracle 

database testing.

$120.00 1.5 $180.00

 Yuen, Jennifer Correspondence with J. Yuen, R. 

Nkinzingabo, and B. Rice (all Deloitte) 

regarding Q2 workpaper status.

$230.00 0.5 $115.00

07/31/2019

 Adams, Haley Review current year and prior year 

environmental liability data as it relates 

to risk assessment procedures.

$230.00 2.0 $460.00

 Adams, Haley Prepare cost of electric testing 

documentation.

$230.00 1.5 $345.00

 Adams, Haley Prepare interim cost of electric 

procurement testing selections.

$230.00 1.5 $345.00

 Adams, Haley Review regulatory balancing account 

testing procedures.

$230.00 1.0 $230.00

 Adams, Haley Review internal control guide and risk 

assessment guidance as it relates to 

PG&E planning and interim testing 

procedures.

$230.00 1.0 $230.00

 Azebu, Matt Meeting with B. Martin (Deloitte), D. 

Kenna, P. Ong, J. Garboden, N. Riojas 

(PG&E) to observe the monthly 

management override potential 

adjustment report meeting.

$230.00 1.0 $230.00

 Azebu, Matt Meeting with B. Martin (Deloitte) 

regarding Optix (Journal Entry testing) 

parameters and approach.

$230.00 0.5 $115.00

 Azebu, Matt Discussion with B. Martin (Deloitte) 

regarding management override 

control testing approach.

$230.00 0.5 $115.00

 Bhattacharya, Ayush Attend weekly call with A. 

Bhattacharya, V. Chaudhry, K. Kavya, 

M. Saurabh, W. Kipkirui, and P. 

Giamanco (Deloitte) regarding status 

of IT audit testing.

$200.00 0.5 $100.00

108

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

109 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/31/2019

 Choudhury, Viki Attend weekly call with A. 

Bhattacharya, V. Chaudhry, K. Kavya, 

M. Saurabh, W. Kipkirui, and P. 

Giamanco (Deloitte) regarding status 

of IT audit testing.

$200.00 0.5 $100.00

 Clark, Brian Review PG&E materiality 

determination memo with T. Gillam 

(Deloitte).

$380.00 1.0 $380.00

 Doolittle, Chase Prepare the guided risk assessment for 

the property plant and equipment 

process to document our risks of 

material misstatement and 

corresponding controls mitigating 

those risks.

$120.00 2.5 $300.00

 Doolittle, Chase Documented planned audit procedures 

to address risks of material 

misstatement identified related to 

property plant and equipment

$120.00 2.5 $300.00

 Doolittle, Chase Prepare documentation related to 

identification of risks of material 

misstatement and corresponding 

controls mitigating those risks related 

to revenue process.

$120.00 1.0 $120.00

 Giamanco, Patrick Attend weekly call with A. 

Bhattacharya, V. Chaudhry, K. Kavya, 

M. Saurabh, W. Kipkirui, and P. 

Giamanco (Deloitte) regarding status 

of IT audit testing.

$330.00 0.5 $165.00

 Gillam, Tim Review PG&E materiality 

determination memo with B. Clark 

(Deloitte).

$380.00 1.0 $380.00

 Hennessy, Vincent Discussion with B. Martin (Deloitte) 

regarding the Q2 tie out tool.

$200.00 1.5 $300.00

 Hennessy, Vincent Update Q2 tie out tool with updated 

version.

$200.00 1.0 $200.00

 Hennessy, Vincent Discussions with K. Mallonee (PG&E) 

regarding Q2 tie out questions.

$200.00 1.0 $200.00

 Hennessy, Vincent Discussion with B. Martin (Deloitte) 

regarding journal entry data.

$200.00 1.0 $200.00

109

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

110 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/31/2019

 Hennessy, Vincent Discussion with B. Rice (Deloitte) 

regarding tie out tool.

$200.00 0.5 $100.00

 K, Kavya Attend weekly call with A. 

Bhattacharya, V. Chaudhry, K. Kavya, 

M. Saurabh, W. Kipkirui, and P. 

Giamanco (Deloitte) regarding status 

of IT audit testing.

$120.00 0.5 $60.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

Market Data System unix server 1.

$230.00 3.0 $690.00

 Kipkirui, Winnie Attend weekly call with A. 

Bhattacharya, V. Chaudhry, K. Kavya, 

M. Saurabh, W. Kipkirui, and P. 

Giamanco (Deloitte) regarding status 

of IT audit testing.

$230.00 0.5 $115.00

 Kipkirui, Winnie ACTT (Automated Control Testing 

Tool) analysis of results for testing 

Reporting System Solutions 

application unix server 1.

$230.00 2.0 $460.00

 Kipkirui, Winnie Update the documentation of planned 

procedures to address risks of material 

misstatement related to information 

technology for 2019.

$230.00 2.0 $460.00

 Kipkirui, Winnie Update the documentation of controls 

mitigating risks of material 

misstatement related to information 

technology for 2019.

$230.00 1.0 $230.00

 Kipkirui, Winnie Review and document the evidence 

obtained related to the Market Data 

System Unix Server 1 testing.

$230.00 0.5 $115.00

 Martin, Blake Discussion with V. Hennessy (Deloitte) 

regarding the Q2 tie out tool.

$200.00 1.5 $300.00

 Martin, Blake Document the Significant Management 

Override Potential Adjustment Report 

Controls.

$200.00 1.0 $200.00

 Martin, Blake Discussion with V. Hennessy (Deloitte) 

regarding journal entry testing data.

$200.00 1.0 $200.00

110

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

111 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/31/2019

 Martin, Blake Meeting with M. Azebu (Deloitte), D. 

Kenna, P. Ong, J. Garboden, N. Riojas 

(PG&E) to observe the monthly 

management override potential 

adjustment report meeting.

$200.00 1.0 $200.00

 Martin, Blake Discussion with M. Azebu (Deloitte) 

regarding management override 

control testing approach.

$200.00 0.5 $100.00

 Martin, Blake Meeting with M. Azebu (Deloitte) 

regarding Journal Entry testing 

parameters and approach.

$200.00 0.5 $100.00

 Martin, Blake Update the Process Flow Diagram 

outlining the company's process for 

accounting for significant, nonrecurring transactions in FY'19.

$200.00 3.5 $700.00

 Murdock, Elizabeth Meeting with J. Ncho-Oguie (Deloitte) 

to discuss critical audit matters.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Review cash flow statement analytics 

for second quarter review.

$330.00 1.0 $330.00

 Ncho-Oguie, Jean-Denis Meeting with E. Murdock (Deloitte) to 

discuss critical audit matters.

$330.00 0.5 $165.00

 Ncho-Oguie, Jean-Denis Review quarterly affiliates and 

independence analysis.

$330.00 2.0 $660.00

 Rice, Blake Discussion with V. Hennessy (Deloitte) 

regarding tie out tool.

$230.00 0.5 $115.00

 Salisam, Soujanya Perform reconciliation of journal entry 

data for the period from 1/1 - 6/30/19 to 

prepare for audit testing.

$200.00 1.0 $200.00

 Schloetter, Lexie Prepared memo summarizing the 

company's process for recording 

electric/gas revenue and the related 

accounting guidance

$180.00 3.0 $540.00

 Schloetter, Lexie Update revenue risk of material 

misstatement workpaper.

$180.00 1.3 $234.00

 Schloetter, Lexie Analyze revenue risk of material 

misstatement workpaper.

$180.00 1.2 $216.00

 Schloetter, Lexie Analyze the electric balancing account 

revenue reconciliation for recoverable 

costs related to operating and 

maintenance workpaper.

$180.00 1.0 $180.00

111

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

112 of 155
Date Description Rate Hours Fees

2019 Audit Services

07/31/2019

 Schloetter, Lexie Discussion with R. Sonn (Deloitte) 

regarding the policies and procedures 

entity level control.

$180.00 0.5 $90.00

 Sonn, Rebecca Document selections made for testing 

of Compliance and Ethics helpline 

entity level control.

$120.00 3.0 $360.00

 Sonn, Rebecca Prepare selections for policies 

standards and procedures related to 

entity level controls.

$120.00 2.5 $300.00

 Sonn, Rebecca Tie-out ending balances for pension 

accounts.

$120.00 1.0 $120.00

 Sonn, Rebecca Discussion with L. Schloetter (Deloitte) 

regarding the policies and procedures 

entity level control.

$120.00 0.5 $60.00

 Varshney, Swati Reviewed documentation of 

engagement team's overall risk 

assessment process and significant 

estimates identified for 2019

$230.00 2.0 $460.00

 Xue, Ella Continued to update the Endur new 

user access testing workpaper.

$120.00 3.0 $360.00

 Xue, Ella Update the Reporting System 

Solutions system testing workpaper.

$120.00 3.0 $360.00

 Xue, Ella Update the listing of the documents to 

be provided by the client for 2019 IT 

audit testing for pending requests yet 

to be provided related to Reporting 

System Solutions system testing.

$120.00 1.0 $120.00

 Yuen, Jennifer Perform 2018 return to tax provision 

testing.

$230.00 0.5 $115.00

Subtotal for 2019 Audit Services: 1,963.0 $410,633.00

AB 1054 Wildfire Fund

07/01/2019

 Barclay, Kelsey Perform accounting research related to 

accounting for wildfire fund 

contributions.

$580.00 2.6 $1,508.00

112

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

113 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/01/2019

 Meredith, Wendy Review articles related to new 

proposed legislation in California 

related to wildfires.

$760.00 0.2 $152.00

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 0.9 $684.00

07/02/2019

 Barclay, Kelsey Perform accounting research related to 

accounting for wildfire fund 

contributions.

$580.00 1.2 $696.00

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 0.4 $304.00

07/03/2019

 Barclay, Kelsey Discussion with K. Barclay, C. Weller, 

J. Ncho-Oguie, T. Gillam, S. Barta 

(Deloitte) for consideration of 

accounting for securitization 

transactions under new California 

legislation (Assembly Bill 1054).

$580.00 1.3 $754.00

 Barclay, Kelsey Call with C. Weller, D. Barton (Deloitte) 

to discuss wildfire fund accounting 

alternatives.

$580.00 0.8 $464.00

 Barta, Steve Discussion with K. Barclay, C. Weller, 

J. Ncho-Oguie, T. Gillam, S. Barta 

(Deloitte) for consideration of 

accounting for securitization 

transactions under new California 

legislation (Assembly Bill 1054).

$760.00 1.3 $988.00

 Barton, Doug Call (partial) with K. Barclay, C. Weller 

(Deloitte) to discuss wildfire fund 

accounting alternatives.

$760.00 0.3 $228.00

 Garcia, Edward Research accounting guidance related 

to securitization transactions related to 

new California legislation (Assembly 

Bill 1054).

$580.00 1.0 $580.00

113

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

114 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/03/2019

 Gillam, Tim Discussion with K. Barclay, C. Weller, 

J. Ncho-Oguie, T. Gillam, S. Barta 

(Deloitte) for consideration of 

accounting for securitization 

transactions under new California 

legislation (Assembly Bill 1054).

$760.00 1.3 $988.00

 Ncho-Oguie, Jean-Denis Review structure of Wildfire recovery 

fund Q2 transaction.

$660.00 2.1 $1,386.00

 Ncho-Oguie, Jean-Denis Discussion with K. Barclay, C. Weller, 

J. Ncho-Oguie, T. Gillam, S. Barta 

(Deloitte) for consideration of 

accounting for securitization 

transactions under new California 

legislation (Assembly Bill 1054).

$660.00 1.3 $858.00

 Weller, Curt Discussion with K. Barclay, C. Weller, 

J. Ncho-Oguie, T. Gillam, S. Barta 

(Deloitte) for consideration of 

accounting for securitization 

transactions under new California 

legislation (Assembly Bill 1054).

$760.00 1.3 $988.00

 Weller, Curt Call (partial) with K. Barclay, D. Barton 

(Deloitte) to discuss wildfire fund 

accounting alternatives.

$760.00 0.6 $456.00

07/05/2019

 Gillam, Tim Review California legislation related to 

creation of wildfire insurance fund 

(assembly bill 1054).

$760.00 3.0 $2,280.00

 Gillam, Tim Research relevant accounting 

guidance for wildfire insurance fund 

contributions.

$760.00 2.5 $1,900.00

07/07/2019

 Gillam, Tim Review California legislation related to 

creation of wildfire insurance fund 

(assembly bill 1054).

$760.00 1.0 $760.00

07/08/2019

 Barclay, Kelsey Perform Wildfire fund accounting 

alternative research.

$580.00 0.6 $348.00

114

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

115 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/08/2019

 Gillam, Tim Review draft legislation for creation of 

wildfire insurance fund (Assembly Bill 

1054).

$760.00 2.5 $1,900.00

07/09/2019

 Ncho-Oguie, Jean-Denis Review draft California Wildfire Fund 

Legislation.

$660.00 1.3 $858.00

 Ncho-Oguie, Jean-Denis Document Wildfire Fund 

considerations for accounting impacts.

$660.00 1.1 $726.00

 Weller, Curt Review wildfire fund legislation passed 

(Assembly Bill 1054) for accounting 

impacts.

$760.00 0.5 $380.00

07/10/2019

 Barclay, Kelsey Perform accounting research related to 

accounting for wildfire fund 

contributions.

$580.00 1.8 $1,044.00

 Barclay, Kelsey Discussion with C. Weller, J. NchoOguie, T. Gillam, D. Barton (Deloitte) 

for consideration of Wildfire Fund 

Legislation accounting transactions.

$580.00 1.0 $580.00

 Barclay, Kelsey Meeting with C. Weller (Deloitte) to 

discuss accounting for the wildfire 

insurance fund.

$580.00 0.5 $290.00

 Barton, Doug Discussion (partial) with C. Weller, K. 

Barclay, J. Ncho-Oguie, T. Gillam 

(Deloitte) for consideration of Wildfire 

Fund Legislation accounting 

transactions.

$760.00 0.5 $380.00

 Gillam, Tim Review revised legislation for creation 

of wildfire insurance fund (Assembly 

Bill 1054).

$760.00 2.0 $1,520.00

 Gillam, Tim Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transactions.

$760.00 1.0 $760.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte), D. Thomosan, J. Garboden, 

C. Foster, W. Manheim, D. Thomason, 

S. Hunter (PG&E) for consideration of 

accounting transactions related to 

Wildfire Fund Legislation.

$760.00 0.7 $532.00

115

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

116 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/10/2019

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte), D. 

Thomosan, J. Garboden, C. Foster, W. 

Manheim, D. Thomason, S. Hunter 

(PG&E) for consideration of accounting 

transactions related to Wildfire Fund 

Legislation.

$660.00 0.7 $462.00

 Ncho-Oguie, Jean-Denis Discussion with C. Weller, K. Barclay, 

T. Gillam, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transactions.

$660.00 1.0 $660.00

 Weller, Curt Meeting with K. Barclay (Deloitte) to 

discuss accounting for wildfire 

insurance fund.

$760.00 0.5 $380.00

 Weller, Curt Discussion (partial) with K. Barclay, J. 

Ncho-Oguie, T. Gillam, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund Legislation accounting 

transactions.

$760.00 0.5 $380.00

07/11/2019

 Barclay, Kelsey Perform accounting research for 

wildfire fund accounting alternatives.

$580.00 4.2 $2,436.00

 Barclay, Kelsey Discussion with C. Weller, D. Barton 

(Deloitte) for consideration of Wildfire 

fund accounting alternatives.

$580.00 0.3 $174.00

 Barclay, Kelsey Meet with C. Weller (Deloitte) to 

discuss wildfire accounting 

alternatives.

$580.00 0.2 $116.00

 Barton, Doug Discussion with C. Weller, K. Barclay 

(Deloitte) for consideration of Wildfire 

fund accounting alternatives.

$760.00 0.3 $228.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) for consideration of Wildfire 

Fund Legislation accounting 

transaction follow up action items.

$760.00 0.4 $304.00

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transaction 

follow up action items.

$660.00 0.4 $264.00

116

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

117 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/11/2019

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 2.6 $1,976.00

 Weller, Curt Discussion with K. Barclay, D. Barton 

(Deloitte) for consideration of Wildfire 

fund accounting alternatives.

$760.00 0.3 $228.00

 Weller, Curt Meet with K. Barclay (Deloitte) to 

discuss wildfire accounting 

alternatives.

$760.00 0.2 $152.00

07/12/2019

 Barclay, Kelsey Perform accounting research related to 

accounting for contributions to fund 

wildfire insurance fund under assembly 

bill 1054.

$580.00 2.5 $1,450.00

 Barclay, Kelsey Perform accounting research related to 

accounting for contributions to fund 

wildfire insurance fund under assembly 

bill 1054.

$580.00 2.5 $1,450.00

 Barclay, Kelsey Call with K. Barclay, J. Ncho Oguie, T. 

Gillam, C. Weller and D. Barton (all 

Deloitte) to discuss accounting for 

wildfire insurance fund.

$580.00 1.0 $580.00

 Barclay, Kelsey Discussion with C. Weller, J. NchoOguie, T. Gillam, D. Barton (Deloitte) 

for consideration of Wildfire Fund 

Legislation accounting transactions.

$580.00 0.6 $348.00

 Barton, Doug Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie, T. Gillam (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transactions.

$760.00 0.6 $456.00

 Gillam, Tim Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transactions.

$760.00 0.6 $456.00

 Ncho-Oguie, Jean-Denis Discussion with C. Weller, K. Barclay, 

T. Gillam, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting transactions.

$660.00 0.6 $396.00

117

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

118 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/12/2019

 Ncho-Oguie, Jean-Denis Document the summary analysis of 

final legislation of Wildfire California 

Fund accounting analysis.

$660.00 0.3 $198.00

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 1.3 $988.00

 Weller, Curt Discussion with K. Barclay, J. NchoOguie, T. Gillam, D. Barton (Deloitte) 

for consideration of Wildfire Fund 

Legislation accounting transactions.

$760.00 0.6 $456.00

07/13/2019

 Gillam, Tim Review the updated Fire Fund 

legislation.

$760.00 2.0 $1,520.00

07/15/2019

 Barclay, Kelsey Perform accounting research related to 

accounting for wildfire fund 

contributions.

$580.00 2.8 $1,624.00

 Barclay, Kelsey Call with J. Ncho-Oguie (Deloitte) 

regarding wildfire fund alternative 

accounting treatments.

$580.00 0.5 $290.00

 Barclay, Kelsey Discussion with C. Weller, R. 

Sojkowski, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting alternatives.

$580.00 0.5 $290.00

 Barclay, Kelsey Perform accounting research to 

prepare for call with J. Ncho-Oguie 

(Deloitte) related to consideration of 

Wildfire Insurance Fund accounting 

under insurance accounting model.

$580.00 0.4 $232.00

 Barton, Doug Discussion with C. Weller, K. Barclay, 

R. Sojkowski (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting alternatives.

$760.00 0.5 $380.00

 Ncho-Oguie, Jean-Denis Discussion with K. Barclay (Deloitte) 

for consideration of Wildfire Insurance 

Fund accounting for insurance 

accounting model.

$660.00 0.4 $264.00

118

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

119 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/15/2019

 Sojkowski, Rick Discussion with C. Weller, K. Barclay, 

D. Barton (Deloitte) for consideration of 

Wildfire Fund Legislation accounting 

alternatives.

$760.00 0.5 $380.00

 Weller, Curt Discussion with K. Barclay, R. 

Sojkowski, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting alternatives.

$760.00 0.5 $380.00

07/17/2019

 Barton, Doug Meet with J. Ncho-Oguie (Deloitte) to 

discuss wildfire insurance fund 

accounting.

$760.00 0.5 $380.00

 Barton, Doug Discussion with R. Sojkowski 

(Deloitte), T. Barbierei (PWC) for 

discussion of Wildfire Fund Legislation.

$760.00 0.3 $228.00

 Gillam, Tim Meet with T. Gillam, J. Ncho-Oguie, K. 

Barclay and D. Barton (Deloitte) to 

discuss wildfire insurance fund 

accounting.

$760.00 0.5 $380.00

 Ncho-Oguie, Jean-Denis Meet with D. Barton (Deloitte) to 

discuss wildfire insurance fund 

accounting.

$660.00 0.5 $330.00

 Sojkowski, Rick Discussion with D. Barton (Deloitte), T. 

Barbierei (PWC) for discussion of 

Wildfire Fund Legislation.

$760.00 0.3 $228.00

07/18/2019

 Barclay, Kelsey Prepare for Wildfire Insurance Fund 

accounting considerations for 

insurance accounting model discussion 

with Deloitte team.

$580.00 0.6 $348.00

 Barclay, Kelsey Discussion with C. Weller (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting alternatives.

$580.00 0.6 $348.00

 Barclay, Kelsey Discussion with D. Barton, C. Weller, 

R. Sojkowski (Deloitte) for Wildfire 

Insurance Fund accounting 

considerations for insurance 

accounting model.

$580.00 0.4 $232.00

119

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

120 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/18/2019

 Barclay, Kelsey Prepare for consideration of Wildfire 

Fund Legislation accounting 

alternatives discussion with C. Weller 

(Deloitte).

$580.00 0.2 $116.00

 Barton, Doug Discussion with C. Weller, R. 

Sojkowski, K. Barclay (Deloitte) for 

Wildfire Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.4 $304.00

 Sojkowski, Rick Discussion with D. Barton, C. Weller, 

K. Barclay (Deloitte) for Wildfire 

Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.4 $304.00

 Weller, Curt Discussion with K. Barclay (Deloitte) 

for consideration of Wildfire Fund 

Legislation accounting alternatives.

$760.00 0.6 $456.00

 Weller, Curt Discussion with D. Barton, R. 

Sojkowski, K. Barclay (Deloitte) for 

Wildfire Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.4 $304.00

07/19/2019

 Barclay, Kelsey Discussion with C. Weller, R. 

Sojkowski, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$580.00 0.4 $232.00

 Barton, Doug Discussion with C. Weller, K. Barclay, 

R. Sojkowski (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.4 $304.00

 Sojkowski, Rick Discussion with C. Weller, K. Barclay, 

D. Barton (Deloitte) for consideration of 

Wildfire Fund accounting transactions 

for insurance structures.

$760.00 0.4 $304.00

120

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

121 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/19/2019

 Weller, Curt Discussion with K. Barclay, R. 

Sojkowski, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.4 $304.00

07/21/2019

 Barclay, Kelsey Prepared memo summarizing wildfire 

fund contribution subsequent 

measurement accounting model.

$580.00 1.6 $928.00

 Gillam, Tim Review accounting guidance relevant 

to Wildfire Insurance Fund 

contributions as under new legislation 

(Assembly Bill 1054).

$760.00 0.5 $380.00

07/22/2019

 Barclay, Kelsey Prepare outline summarizing the 

accounting for wildfire insurance fund 

contributions.

$580.00 1.0 $580.00

 Barclay, Kelsey Discussion with C. Weller, J. NchoOguie, T. Gillam, D. Barton (Deloitte) 

for consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$580.00 0.5 $290.00

 Barclay, Kelsey Discussion with C. Weller (Deloitte) for 

consideration of Wildfire Fund 

Legislation accounting alternatives.

$580.00 0.1 $58.00

 Barton, Doug Draft spreadsheet on subsequent 

measurement accounting model for 

wildfire fund contributions.

$760.00 0.5 $380.00

 Barton, Doug Review the final passed legislation for 

Assembly Bill 1054 pertaining to 

wildfire insurance fund.

$760.00 0.5 $380.00

 Barton, Doug Draft white paper on accounting for 

contributions to wildfire insurance fund 

related to Assembly Bill 1054.

$760.00 0.5 $380.00

 Gillam, Tim Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.5 $380.00

121

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

122 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/22/2019

 Ncho-Oguie, Jean-Denis Discussion with C. Weller, K. Barclay, 

T. Gillam, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$660.00 0.5 $330.00

 Weller, Curt Discussion (partial) with K. Barclay, J. 

Ncho-Oguie, T. Gillam, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund accounting transactions for 

insurance structures.

$760.00 0.3 $228.00

 Weller, Curt Discussion with K. Barclay (Deloitte) 

for consideration of Wildfire Fund 

Legislation accounting alternatives.

$760.00 0.1 $76.00

07/23/2019

 Barclay, Kelsey Prepare outline summarizing the 

accounting for the initial recognition 

and subsequent measurement of 

wildfire insurance fund contributions.

$580.00 1.8 $1,044.00

 Barclay, Kelsey Discussion with C. Weller, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund accounting alternatives.

$580.00 0.5 $290.00

 Barton, Doug Discussion with C. Weller, K. Barclay 

(Deloitte) for consideration of Wildfire 

Fund accounting alternatives.

$760.00 0.5 $380.00

 Gillam, Tim Research potential accounting for the 

Wildfire Insurance Fund.

$760.00 1.0 $760.00

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 1.8 $1,368.00

 Weller, Curt Discussion with K. Barclay, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund accounting alternatives.

$760.00 0.5 $380.00

07/24/2019

 Barclay, Kelsey Discussion with C. Weller, T. Gillam, J. 

Ncho-Oguie (Deloitte) for consideration 

of Wildfire Fund accounting 

transactions for insurance structures.

$580.00 0.7 $406.00

122

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

123 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/24/2019

 Barclay, Kelsey Discussion with C. Weller, J. NchoOguie, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$580.00 0.3 $174.00

 Barton, Doug Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.3 $228.00

 Gillam, Tim Discussion with C. Weller, K. Barclay, 

J. Ncho-Oguie (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.7 $532.00

 Ncho-Oguie, Jean-Denis Discussion (partial) with C. Weller, K. 

Barclay, T. Gillam (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$660.00 0.4 $264.00

 Ncho-Oguie, Jean-Denis Discussion with C. Weller, K. Barclay, 

D. Barton (Deloitte) for consideration of 

Wildfire Fund accounting transactions 

for insurance structures.

$660.00 0.3 $198.00

 Weller, Curt Discussion (partial) with K. Barclay, T. 

Gillam, J. Ncho-Oguie (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.6 $456.00

 Weller, Curt Discussion with K. Barclay, J. NchoOguie, D. Barton (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$760.00 0.3 $228.00

07/25/2019

 Barclay, Kelsey Prepare subsequent measurement 

accounting models for wildfire fund.

$580.00 1.2 $696.00

 Barclay, Kelsey Discussion with C. Weller, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund subsequent measurement 

models.

$580.00 0.2 $116.00

123

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

124 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/25/2019

 Barton, Doug Discussion with C. Weller, K. Barclay 

(Deloitte) for consideration of Wildfire 

Fund subsequent measurement 

models.

$760.00 0.2 $152.00

 Weller, Curt Perform accounting research related to 

accounting for Wildfire Fund 

contributions.

$760.00 1.2 $912.00

 Weller, Curt Discussion with K. Barclay, D. Barton 

(Deloitte) for consideration of Wildfire 

Fund subsequent measurement 

models.

$760.00 0.2 $152.00

07/26/2019

 Barclay, Kelsey Discussion with C. Weller, T. Gillam, D. 

Barton (Deloitte) for consideration of 

Wildfire Fund Legislation subsequent 

measurement accounting models.

$580.00 0.6 $348.00

 Barclay, Kelsey Work on subsequent measurement 

accounting models.

$580.00 0.2 $116.00

 Barton, Doug Discussion with C. Weller, K. Barclay, 

T. Gillam (Deloitte) for consideration of 

Wildfire Fund Legislation subsequent 

measurement accounting models.

$760.00 0.6 $456.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) for consideration of Wildfire 

Fund accounting transactions for 

insurance structures.

$760.00 1.2 $912.00

 Gillam, Tim Discussion with C. Weller, K. Barclay, 

D. Barton (Deloitte) for consideration of 

Wildfire Fund Legislation subsequent 

measurement accounting models.

$760.00 0.6 $456.00

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

consideration of Wildfire Fund 

accounting transactions for insurance 

structures.

$660.00 1.2 $792.00

 Weller, Curt Discussion with K. Barclay, T. Gillam, 

D. Barton (Deloitte) for consideration of 

Wildfire Fund Legislation subsequent 

measurement accounting models.

$760.00 0.4 $304.00

124

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

125 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/29/2019

 Barclay, Kelsey Discussion with D. Barton, C. Weller, 

M. Green, K. Roll, T. Gillam (Deloitte), 

V. Loh (PG&E) for Wildfire Fund 

durability analysis.

$580.00 1.0 $580.00

 Barclay, Kelsey Discussion with D. Barton, C. Weller 

(Deloitte) for regroup on Wildfire Fund 

durability analysis.

$580.00 0.2 $116.00

 Barclay, Kelsey Meeting (partial) with D. Barton, C. 

Weller, J. Ncho-Oguie, T. Gillam 

(Deloitte) to discuss Wildfire Fund 

national office accounting consultation 

update.

$580.00 0.2 $116.00

 Barton, Doug Discussion (partial) with C. Weller, M. 

Green, K. Roll, K. Barclay, T. Gillam 

(Deloitte), V. Loh (PG&E) for Wildfire 

Fund durability analysis.

$760.00 0.8 $608.00

 Barton, Doug Meeting (partial) with K. Barclay, C. 

Weller, J. Ncho-Oguie, T. Gillam 

(Deloitte) to discuss Wildfire Fund 

national office accounting consultation 

update.

$760.00 0.2 $152.00

 Barton, Doug Discussion with C. Weller, K. Barclay 

(Deloitte) for regroup on Wildfire Fund 

durability analysis.

$760.00 0.2 $152.00

 Gillam, Tim Discussion with D. Barton, C. Weller, 

M. Green, K. Roll, K. Barclay (Deloitte), 

V. Loh (PG&E) for Wildfire Fund 

durability analysis.

$760.00 1.0 $760.00

 Gillam, Tim Meeting with K. Barclay, D. Barton, C. 

Weller, J. Ncho-Oguie (Deloitte) to 

discuss Wildfire Fund national office 

accounting consultation update.

$760.00 0.5 $380.00

 Green, Mike Discussion (partial) with D. Barton, C. 

Weller, K. Roll, K. Barclay, T. Gillam 

(Deloitte), V. Loh (PG&E) for Wildfire 

Fund durability analysis.

$760.00 0.8 $608.00

 Ncho-Oguie, Jean-Denis Meeting with K. Barclay, D. Barton, C. 

Weller, T. Gillam (Deloitte) to discuss 

Wildfire Fund national office 

accounting consultation update.

$660.00 0.5 $330.00

125

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

126 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/29/2019

 Roll, Kevin Discussion with D. Barton, C. Weller, 

M. Green, K. Barclay, T. Gillam 

(Deloitte), V. Loh (PG&E) for Wildfire 

Fund durability analysis.

$660.00 1.0 $660.00

 Weller, Curt Discussion (partial) with D. Barton, M. 

Green, K. Roll, K. Barclay, T. Gillam 

(Deloitte), V. Loh (PG&E) for Wildfire 

Fund durability analysis.

$760.00 0.8 $608.00

 Weller, Curt Meeting with K. Barclay, D. Barton, J. 

Ncho-Oguie, T. Gillam (Deloitte) to 

discuss Wildfire Fund national office 

accounting consultation update.

$760.00 0.5 $380.00

 Weller, Curt Continued to perform accounting 

research related to accounting for 

wildfire insurance fund contributions.

$760.00 0.5 $380.00

 Weller, Curt Discussion with D. Barton, K. Barclay 

(Deloitte) for regroup on Wildfire Fund 

durability analysis.

$760.00 0.2 $152.00

07/30/2019

 Barclay, Kelsey Discussion with D. Barton, C. Weller, 

R. Sojkowski (Deloitte) for Wildfire 

Insurance Fund accounting 

considerations for insurance 

accounting model.

$580.00 0.5 $290.00

 Barton, Doug Discussion with C. Weller, R. 

Sojkowski, K. Barclay (Deloitte) for 

Wildfire Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.5 $380.00

 Sojkowski, Rick Discussion with D. Barton, C. Weller, 

K. Barclay (Deloitte) for Wildfire 

Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.5 $380.00

 Weller, Curt Discussion with D. Barton, R. 

Sojkowski, K. Barclay (Deloitte) for 

Wildfire Insurance Fund accounting 

considerations for insurance 

accounting model.

$760.00 0.5 $380.00

126

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

127 of 155
Date Description Rate Hours Fees

AB 1054 Wildfire Fund

07/31/2019

 Barclay, Kelsey Discussion with J. Ncho-Oguie, E. 

Murdock, W. Meredith, M. Azebu, T. 

Gillam (Deloitte) discuss Wildfire Fund 

national office accounting consultation 

update.

$580.00 0.3 $174.00

 Barton, Doug Call with C. Weller (Deloitte) to 

research wildfire fund accounting 

alternatives.

$760.00 0.3 $228.00

 Gillam, Tim Discussion with J. Ncho-Oguie, K. 

Barclay, E. Murdock, W. Meredith, M. 

Azebu (Deloitte) discuss Wildfire Fund 

national office accounting consultation 

update.

$760.00 0.5 $380.00

 Ncho-Oguie, Jean-Denis Discussion with K. Barclay, E. 

Murdock, W. Meredith, M. Azebu, T. 

Gillam (Deloitte) discuss Wildfire Fund 

national office accounting consultation 

update.

$660.00 0.5 $330.00

 Weller, Curt Research accounting for upfront 

contribution to Fund.

$760.00 0.5 $380.00

 Weller, Curt Call with D. Barton (Deloitte) to 

research wildfire fund accounting 

alternatives.

$760.00 0.3 $228.00

Subtotal for AB 1054 Wildfire Fund: 111.1 $75,934.00

Accounting Consultations

07/16/2019

 Martin, Blake Update documentation regarding the 

Critical Audit Matters (CAM) workpaper 

for the current year 2019.

$390.00 3.8 $1,482.00

07/17/2019

 Martin, Blake Document critical audit matters from 

FYE'18 through Q2'18

$390.00 4.9 $1,911.00

127

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

128 of 155
Date Description Rate Hours Fees

Accounting Consultations

07/29/2019

 Martin, Blake Draft critical audit matters related to 

FY'19 to be discussed with audit 

committee.

$390.00 1.0 $390.00

Subtotal for Accounting Consultations: 9.7 $3,783.00

California Wildfires

07/03/2019

 Gillam, Tim Review slide presentations relating to 

funding the current wildfire liabilities.

$760.00 2.5 $1,900.00

07/08/2019

 Meredith, Wendy Review quarterly review planned 

procedures related to events 

associated with wildfire claims.

$760.00 0.3 $228.00

07/11/2019

 Azebu, Matt Prepare memo documenting audit 

procedures performed over wildfire 

liability.

$460.00 2.9 $1,334.00

07/12/2019

 Azebu, Matt Prepare memo documenting audit 

procedures performed over wildfire 

liability.

$460.00 3.5 $1,610.00

07/15/2019

 Azebu, Matt Draft documentation of audit 

procedures performed related to 

wildfire settlements with public entities.

$460.00 1.6 $736.00

 Azebu, Matt Discussion with J. Ncho-Oguie, T. 

Gillam (Deloitte) for consideration of 

Wildfire Settlement discussions with 

National Office.

$460.00 0.2 $92.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) for consideration of Wildfire 

Settlement discussions with National 

Office.

$760.00 0.4 $304.00

128

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

129 of 155
Date Description Rate Hours Fees

California Wildfires

07/15/2019

 Gillam, Tim Discussion with J. Ncho-Oguie, M. 

Azebu (Deloitte) for consideration of 

Wildfire Settlement discussions with 

National Office.

$760.00 0.2 $152.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) and J. Wells (PG&E) for 

consideration of Wildfire Settlement 

discussions.

$760.00 0.2 $152.00

 Gillam, Tim Meet with W. Meredith (Deloitte) to 

discuss accounting for wildfire liabilities 

for quarter 2.

$760.00 0.2 $152.00

 Meredith, Wendy Research accounting questions related 

to California Public Utilities 

Commission investigations related to 

wildfires.

$760.00 0.6 $456.00

 Meredith, Wendy Meet with J. Ncho-Oguie (Deloitte) to 

discuss accounting for wildfire liabilities 

for quarter 2.

$760.00 0.3 $228.00

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

discuss accounting for wildfire liabilities 

for quarter 2.

$760.00 0.2 $152.00

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

consideration of Wildfire Settlement 

discussions with National Office.

$660.00 0.4 $264.00

 Ncho-Oguie, Jean-Denis Meet with W. Meredith (Deloitte) to 

discuss accounting for wildfire liabilities 

for quarter 2.

$660.00 0.3 $198.00

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam (Deloitte) for 

consideration of Wildfire Settlement 

discussions with J. Wells (PG&E).

$660.00 0.2 $132.00

 Ncho-Oguie, Jean-Denis Discussion with M. Azebu, T. Gillam 

(Deloitte) for consideration of Wildfire 

Settlement discussions with National 

Office.

$660.00 0.2 $132.00

07/16/2019

 Azebu, Matt Meet with W. Meredith, B. Rice 

(Deloitte) to discuss wildfire liability 

considerations in bankruptcy 

proceeding.

$460.00 1.0 $460.00

129

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

130 of 155
Date Description Rate Hours Fees

California Wildfires

07/16/2019

 Azebu, Matt Meeting between S. Schirle, J. 

Martinez (PG&E), W. Meredith 

(Deloitte) to discuss legal updates 

related to the wildfire liability.

$460.00 0.6 $276.00

 Azebu, Matt Meet with D. Barton, T. Gillam, W. 

Meredith, J. Ncho-Oguie (Deloitte) to 

discuss wildfire liability accounting in 

second quarter.

$460.00 0.5 $230.00

 Azebu, Matt Meet with W. Meredith (Deloitte) to 

discuss wildfire liability accounting 

testing.

$460.00 0.2 $92.00

 Barton, Doug Meet with T. Gillam, W. Meredith, J. 

Ncho-Oguie, M. Azebu (Deloitte) to 

discuss wildfire liability accounting in 

second quarter.

$760.00 0.5 $380.00

 Gillam, Tim Meet with D. Barton, W. Meredith, J. 

Ncho-Oguie, M. Azebu (Deloitte) to 

discuss wildfire liability accounting in 

second quarter.

$760.00 0.5 $380.00

 Meredith, Wendy Meet with M. Azebu, B. Rice (Deloitte) 

to discuss wildfire liability 

considerations in bankruptcy 

proceeding.

$760.00 1.0 $760.00

 Meredith, Wendy Meeting between S. Schirle, J. 

Martinez (PG&E), M. Azebu (Deloitte) 

to discuss legal updates related to the 

wildfire liability.

$760.00 0.6 $456.00

 Meredith, Wendy Meet with D. Barton, T. Gillam, J. 

Ncho-Oguie, M. Azebu (Deloitte) to 

discuss wildfire liability accounting in 

second quarter.

$760.00 0.5 $380.00

 Meredith, Wendy Meet with M. Azebu (Deloitte) to 

discuss wildfire liability accounting 

testing.

$760.00 0.2 $152.00

 Ncho-Oguie, Jean-Denis Meet with D. Barton, T. Gillam, W. 

Meredith, M. Azebu (Deloitte) to 

discuss wildfire liability accounting in 

second quarter.

$660.00 0.5 $330.00

130

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

131 of 155
Date Description Rate Hours Fees

California Wildfires

07/16/2019

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

(Deloitte) to discuss wildfire liability 

considerations in bankruptcy 

proceeding.

$460.00 1.0 $460.00

07/17/2019

 Azebu, Matt Draft documentation of audit 

procedures performed during second 

quarter related to wildfire accounting 

charge.

$460.00 2.9 $1,334.00

 Azebu, Matt Review order instituting investigation 

into 2017 Northern California Fires to 

assess disclosure impacts for second 

quarter financial statements.

$460.00 1.3 $598.00

 Meredith, Wendy Review documentation related to 

accounting for wildfires.

$760.00 0.3 $228.00

07/18/2019

 Azebu, Matt Draft documentation of audit 

procedures performed during second 

quarter related to wildfire accounting 

charge.

$460.00 3.9 $1,794.00

 Azebu, Matt Discuss with J. Ncho-Oguie, W. 

Meredith, T. Gillam (Deloitte), D. 

Thomason, J. Loduca, B. Wong, J. 

Garboden, S. Schirle (PG&E) and K. 

Orsini (Cravath) related to status of 

wildfire settlement discussions and 

second quarter accounting impact.

$460.00 0.8 $368.00

 Azebu, Matt Meeting with J. Ncho-Oguie (Deloitte), 

E. Seals, J. Martinez (PG&E) to 

discuss the status of Order Instituting 

Investigation into 2017 North Bay 

Wildfires.

$460.00 0.5 $230.00

 Azebu, Matt Discussion with J. Ncho-Oguie, T. 

Gillam (Deloitte) for consideration of 

wildfire settlement discussions and 

second quarter review procedures to 

be performed.

$460.00 0.4 $184.00

131

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

132 of 155
Date Description Rate Hours Fees

California Wildfires

07/18/2019

 Gillam, Tim Discuss with J. Ncho-Oguie, W. 

Meredith, M. Azebu (Deloitte), D. 

Thomason, J. Loduca, B. Wong, J. 

Garboden, S. Schirle (PG&E) and K. 

Orsini (Cravath) related to status of 

wildfire settlement discussions and 

second quarter accounting impact.

$760.00 0.8 $608.00

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

Thomason, J. Garboden (PG&E) to 

discuss quarterly review status and 

procedures for fires.

$760.00 0.6 $456.00

 Gillam, Tim Discussion with J. Ncho-Oguie, M. 

Azebu (Deloitte) for consideration of 

wildfire settlement discussions and 

second quarter review procedures to 

be performed.

$760.00 0.4 $304.00

 Meredith, Wendy Discuss with J. Ncho-Oguie, T. Gillam, 

M. Azebu (Deloitte), D. Thomason, J. 

Loduca, B. Wong, J. Garboden, S. 

Schirle (PG&E) and K. Orsini (Cravath) 

related to status of wildfire settlement 

discussions and second quarter 

accounting impact.

$760.00 0.8 $608.00

 Meredith, Wendy Review updates related wildfire liability 

for second quarter 2019.

$760.00 0.5 $380.00

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

M. Azebu (Deloitte), D. Thomason, J. 

Loduca, B. Wong, J. Garboden, S. 

Schirle (PG&E) and K. Orsini (Cravath) 

related to status of wildfire settlement 

discussions and second quarter 

accounting impact.

$660.00 0.8 $528.00

 Ncho-Oguie, Jean-Denis Meet with T. Gillam (Deloitte), D. 

Thomason, J. Garboden (PG&E) to 

discuss quarterly review status and 

procedures for fires.

$660.00 0.6 $396.00

 Ncho-Oguie, Jean-Denis Meeting with M. Azebu (Deloitte), E. 

Seals, J. Martinez (PG&E) to discuss 

the status of Order Instituting 

Investigation into 2017 North Bay 

Wildfires.

$660.00 0.5 $330.00

132

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

133 of 155
Date Description Rate Hours Fees

California Wildfires

07/18/2019

 Ncho-Oguie, Jean-Denis Discussion with T. Gillam, M. Azebu 

(Deloitte) for consideration of wildfire 

settlement discussions and second 

quarter review procedures to be 

performed.

$660.00 0.4 $264.00

07/19/2019

 Azebu, Matt Address comments on second quarter 

wildfire liability accounting memo.

$460.00 2.5 $1,150.00

 Azebu, Matt Review the wildfire liability including 

the proposed plan of reorganization 

submitted by bondholders.

$460.00 1.0 $460.00

 Azebu, Matt Call with T. Gillam, W. Meredith, J. 

Ncho-Oguie (Deloitte) to discuss 

conclusion on the Company’s wildfire 

liabilities recorded as of June 30, 2019.

$460.00 0.5 $230.00

 Gillam, Tim Call with W. Meredith, J. Ncho-Oguie, 

M. Azebu (Deloitte) to discuss 

conclusion on the Company’s wildfire 

liabilities recorded as of June 30, 2019.

$760.00 0.5 $380.00

 Meredith, Wendy Review documentation related to 

accounting for wildfires for second 

quarter.

$760.00 0.5 $380.00

 Meredith, Wendy Call with T. Gillam, J. Ncho-Oguie, M. 

Azebu (Deloitte) to discuss conclusion 

on the Company’s wildfire liabilities 

recorded as of June 30, 2019.

$760.00 0.5 $380.00

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

Azebu (Deloitte) to discuss conclusion 

on the Company’s wildfire liabilities 

recorded as of June 30, 2019.

$660.00 0.5 $330.00

07/22/2019

 Azebu, Matt Edit the wildfire liability memo to 

address comments on documentation 

of second quarter review procedures.

$460.00 2.7 $1,242.00

 Azebu, Matt Draft emails to J. Garboden, J. 

Martinez, and K. Mallonee (PG&E) to 

request meetings to be scheduled to 

discuss the status of accounting for 

wildfire liability.

$460.00 0.6 $276.00

133

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

134 of 155
Date Description Rate Hours Fees

California Wildfires

07/22/2019

 Meredith, Wendy Review second quarter review 

workpapers related to accounting for 

wildfire liabilities.

$760.00 0.9 $684.00

 Meredith, Wendy Review second quarter review draft 

disclosure related to accounting for 

wildfire liabilities.

$760.00 0.2 $152.00

07/23/2019

 Azebu, Matt Discussion with S. Schirle, J. Martinez, 

P. Lui, J. Garboden (PG&E), W. 

Meredith (Deloitte) related to review of 

the assumptions to the wildfire liability 

estimate workbook.

$460.00 0.5 $230.00

 Meredith, Wendy Discussion with S. Schirle, J. Martinez, 

P. Lui, J. Garboden (PG&E), M. Azebu 

(Deloitte) related to review of the 

assumptions to the wildfire liability 

estimate workbook.

$760.00 0.5 $380.00

07/24/2019

 Gillam, Tim Review the year-end and quarterly 

workpapers for the estimated wildfire 

claims liability.

$760.00 1.2 $912.00

07/25/2019

 Azebu, Matt Address comments on wildfire liability 

memo.

$460.00 1.8 $828.00

07/26/2019

 Gillam, Tim Discuss the status of the wildfire 

liability estimate for the 2nd quarter 

and discussions with the insurance 

companies with D. Thomason (PG&E).

$760.00 1.2 $912.00

07/29/2019

 Azebu, Matt Meeting with W. Meredith (Deloitte) to 

discuss next steps with respect to 

procedures to be performed over the 

Company’s wildfire liability estimate.

$460.00 0.5 $230.00

 Meredith, Wendy Meeting with M. Azebu (Deloitte) to 

discuss next steps with respect to 

procedures to be performed over the 

Company’s wildfire liability estimate.

$760.00 0.5 $380.00

134

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

135 of 155
Date Description Rate Hours Fees

California Wildfires

07/30/2019

 Azebu, Matt Discussion with J. Garboden (PG&E) 

on the status of the company's wildfire 

liability memo.

$460.00 0.5 $230.00

07/31/2019

 Azebu, Matt Review support for new disclosures in 

Form 10-Q related to wildfire liability.

$460.00 3.0 $1,380.00

 Azebu, Matt Meet with J. Garboden, S. Schirle 

(PG&E), W. Meredith (Deloitte) to 

discuss wildfire liability accounting for 

second quarter 2019.

$460.00 0.5 $230.00

 Azebu, Matt Discussion with J. Ncho-Oguie, K. 

Barclay, E. Murdock, W. Meredith, T. 

Gillam (Deloitte) discuss Wildfire Fund 

national office accounting consultation 

update.

$460.00 0.5 $230.00

 Gillam, Tim Discussion with J. Ncho-Oguie 

(Deloitte) related to the Company’s 

considerations for accrual adjustments 

for wildfire liabilities.

$760.00 2.0 $1,520.00

 Gillam, Tim Meet with W. Meredith (Deloitte) to 

discuss wildfire liability accounting for 

second quarter 2019.

$760.00 0.7 $532.00

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

discuss wildfire liability accounting for 

second quarter 2019.

$760.00 0.7 $532.00

 Meredith, Wendy Meet with J. Garboden, S. Schirle 

(PG&E), M. Azebu (Deloitte) to discuss 

wildfire liability accounting for second 

quarter 2019.

$760.00 0.5 $380.00

 Meredith, Wendy Discussion with J. Ncho-Oguie, K. 

Barclay, E. Murdock, M. Azebu, T. 

Gillam (Deloitte) discuss Wildfire Fund 

national office accounting consultation 

update.

$760.00 0.5 $380.00

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

related to the Company’s 

considerations for accrual adjustments 

for wildfire liabilities.

$660.00 2.0 $1,320.00

Subtotal for California Wildfires: 64.3 $37,458.00

135

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

136 of 155
Date Description Rate Hours Fees

Lease Accounting Services

07/10/2019

 Cochran, James Meeting with P. Giamanco (Deloitte) to 

discuss status of lease system 

implementation

$365.00 0.5 $182.50

 Giamanco, Patrick Meeting with J. Cochran (Deloitte) to 

discuss status of lease system 

implementation .

$325.00 0.5 $162.50

07/16/2019

 Cochran, James Discuss with P. Giamanco (Deloitte) 

staffing needs for lease system 

implementation project.

$365.00 0.5 $182.50

 Giamanco, Patrick Discuss with J. Cochran (Deloitte) 

staffing needs for lease system 

implementation project.

$325.00 0.5 $162.50

07/18/2019

 Cochran, James Discussion between P. Giamanco and 

J. Cochran (both Deloitte) to discuss 

status of implementation of lease 

module in Powerplan

$365.00 0.5 $182.50

Subtotal for Lease Accounting Services: 2.5 $872.50

New Accounting Standards

07/08/2019

 Azebu, Matt Review lease discount rate control and 

reconciliation control.

$460.00 3.0 $1,380.00

07/10/2019

 Vitola, Paul Exchange emails with N. Donahue 

(Deloitte) regarding requirement to 

disclose accounting standard 842 

related deferred tax assets / liabilities 

gross or net.

$760.00 0.3 $228.00

 Vitola, Paul Research accounting guidance 

addressing the gross vs net question 

on temporary differences related to 

ASC 842 adoption

$760.00 0.3 $228.00

07/11/2019

 Azebu, Matt Review the risks of material 

misstatement for the lease process.

$460.00 2.6 $1,196.00

136

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

137 of 155
Date Description Rate Hours Fees

New Accounting Standards

07/11/2019

 Sewell, Kyle Document discount rate control related 

to leases.

$350.00 0.7 $245.00

07/12/2019

 Azebu, Matt Meet with K. Sewell, B. Rice, S. 

Jasinski (Deloitte) to discuss lease and 

procurement workpaper status.

$460.00 1.0 $460.00

 Sewell, Kyle Continue to update the lease process 

flow diagram.

$350.00 1.6 $560.00

 Sewell, Kyle Document lease discount rate internal 

control.

$350.00 1.3 $455.00

 Sewell, Kyle Update the lease section process flow 

diagram.

$350.00 1.2 $420.00

 Sewell, Kyle Meet with M. Azebu, B. Rice, S. 

Jasinski (Deloitte) to discuss lease and 

procurement workpaper status.

$350.00 1.0 $350.00

07/15/2019

 Azebu, Matt Meet with K. Sewell and M. Azebu 

(Deloitte) to discuss internal controls 

related to leases.

$460.00 0.6 $276.00

 Sewell, Kyle Update lease risk of material 

misstatement workpaper.

$350.00 2.2 $770.00

 Sewell, Kyle Continue to update lease risk of 

material misstatement workpaper.

$350.00 1.4 $490.00

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

(Deloitte) to discuss internal controls 

related to leases.

$350.00 0.6 $210.00

07/16/2019

 Azebu, Matt Discuss lease process with K. Sewell 

(Deloitte).

$460.00 1.5 $690.00

 Azebu, Matt Meet with K. Sewell (Deloitte) to 

discuss lease internal controls.

$460.00 0.6 $276.00

 Sewell, Kyle Discuss leases process with M. Azebu 

(Deloitte).

$350.00 1.5 $525.00

 Sewell, Kyle Update lease discount rate internal 

control testing workpaper.

$350.00 1.1 $385.00

 Sewell, Kyle Address notes within lease risk of 

material misstatement workpaper.

$350.00 0.7 $245.00

137

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

138 of 155
Date Description Rate Hours Fees

New Accounting Standards

07/16/2019

 Sewell, Kyle Meet with M. Azebu (Deloitte) to 

discuss lease internal controls.

$350.00 0.6 $210.00

07/17/2019

 Azebu, Matt Review lease discount rate control. $460.00 0.9 $414.00

07/18/2019

 Sewell, Kyle Address notes in lease risk of material 

misstatement control.

$350.00 3.5 $1,225.00

 Sewell, Kyle Meet with Z. Birden (PG&E) to discuss 

the company's internal controls related 

to identification of new or modified 

leases

$350.00 0.8 $280.00

 Sewell, Kyle Prepare for meeting with Z. Birden 

(PG&E) regarding internal controls 

related to identification of new or 

modified leases

$350.00 0.7 $245.00

 Sewell, Kyle Research information relating to sale 

leaseback transactions and asset 

retirement obligations.

$350.00 0.6 $210.00

07/19/2019

 Azebu, Matt Discuss lease process with K. Sewell 

(Deloitte).

$460.00 1.5 $690.00

 Sewell, Kyle Discuss lease process with M. Azebu 

(Deloitte).

$350.00 1.5 $525.00

 Sewell, Kyle Updated lease disclosure internal 

control workpaper.

$350.00 0.9 $315.00

07/22/2019

 Azebu, Matt Review the lease process flow 

diagram.

$460.00 0.7 $322.00

07/26/2019

 Azebu, Matt Review the lease discount rate control. $460.00 1.1 $506.00

07/30/2019

 Bedi, Arpit Prepare lease process flow diagram 

summarizing the company's process 

for accounting for leases under new 

lease accounting standard

$390.00 3.0 $1,170.00

138

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

139 of 155
Date Description Rate Hours Fees

New Accounting Standards

07/31/2019

 Bedi, Arpit Continued to prepare the lease 

process flow diagram summarizing the 

company's process for accounting for 

leases under new lease accounting 

standard

$390.00 3.0 $1,170.00

Subtotal for New Accounting Standards: 42.0 $16,671.00

Post Bankruptcy Matters

07/03/2019

 Gillam, Tim Research the accounting guidance 

related to pre-petition vs post-petition 

in bankruptcy

$760.00 2.5 $1,900.00

07/08/2019

 Hennessy, Vincent Prepare documentation of the risks of 

material misstatement identified 

related to bankruptcy.

$390.00 3.4 $1,326.00

07/09/2019

 Hennessy, Vincent Continued to prepare documentation of 

the risks of material misstatement 

identified related to bankruptcy.

$390.00 1.6 $624.00

07/10/2019

 Hennessy, Vincent Documented planned audit procedures 

to address risks of material 

misstatement identified related to 

bankruptcy

$390.00 2.3 $897.00

 Rice, Blake Meeting with J. Hamner, M. Azebu, L. 

Schloetter, B. Steele, J. Nguyen, V. 

Hennessy, S. Jasinski, B. Martin, W. 

Meredith, J. Ncho Oguie, K. Chan, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$460.00 1.0 $460.00

139

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

140 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/11/2019

 Azebu, Matt Meeting with J. Hamner, L. Schloetter, 

B. Steele, J. Nguyen, V. Hennessy, S. 

Jasinski, B. Martin, B. Rice, W. 

Meredith, J. Ncho Oguie, K. Chan, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$460.00 1.0 $460.00

 Azebu, Matt Meeting with L. Schloetter, B. Steele, 

J. Nguyen, B. Martin, V. Hennessy, S. 

Jasinski, B. Rice, J. Ncho Oguie, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$460.00 1.0 $460.00

 Hamner, Jack Meeting with M. Azebu, L. Schloetter, 

B. Steele, J. Nguyen, V. Hennessy, S. 

Jasinski, B. Martin, B. Rice, W. 

Meredith, J. Ncho Oguie, K. Chan, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting

$390.00 1.0 $390.00

 Hennessy, Vincent Meeting with M. Azebu, L. Schloetter, 

B. Steele, J. Nguyen, B. Martin, S. 

Jasinski, B. Rice, J. Ncho Oguie, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Hennessy, Vincent Continued to document planned audit 

procedures to address risks of material 

misstatement identified related to 

bankruptcy

$390.00 0.9 $351.00

 Hennessy, Vincent Work on data retention memo for legal 

hold due to bankruptcy.

$390.00 0.7 $273.00

 Hennessy, Vincent Correspondence with P. Veluri 

(Deloitte) to communicate the 

requirement to preserve all journal 

entry data due to PG&E’s Legal Hold.

$390.00 0.3 $117.00

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

regarding bankruptcy controls.

$390.00 0.2 $78.00

140

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

141 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/11/2019

 Jasinski, Samantha Meeting with M. Azebu, L. Schloetter, 

B. Steele, J. Nguyen, B. Martin, V. 

Hennessy, B. Rice, J. Ncho Oguie, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$580.00 1.0 $580.00

 Martin, Blake Meeting with J. Hamner, M. Azebu, L. 

Schloetter, B. Steele, J. Nguyen, V. 

Hennessy, S. Jasinski, B. Rice, W. 

Meredith, J. Ncho Oguie, K. Chan, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Martin, Blake Meeting with L. Schloetter, B. Steele, 

J. Nguyen, B. Rice, J. Ncho Oguie, W. 

Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Meredith, Wendy Prepare for internal meeting regarding 

bankruptcy impact and bankruptcy 

accounting.

$760.00 0.2 $152.00

 Meredith, Wendy Meeting with L. Schloetter, B. Steele, 

J. Nguyen, B. Rice, J. Ncho Oguie, B. 

Martin (Deloitte) regarding bankruptcy 

impact and bankruptcy accounting.

$760.00 1.0 $760.00

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

B. Steele, J. Nguyen, B. Martin, V. 

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

Ncho Oguie, K. Sewell (Deloitte) 

regarding bankruptcy impact and 

bankruptcy accounting.

$660.00 1.0 $660.00

 Ncho-Oguie, Jean-Denis Meeting with M. Azebu, L. Schloetter, 

B. Steele, J. Nguyen, B. Martin, V. 

Hennessy, S. Jasinski, B. Rice, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$660.00 1.0 $660.00

 Ncho-Oguie, Jean-Denis Meeting with L. Schloetter, B. Steele, 

J. Nguyen, B. Rice, B. Martin, W. 

Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$660.00 1.0 $660.00

141

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

142 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/11/2019

 Nguyen, Jessica Meeting with L. Schloetter, B. Steele, 

B. Rice, J. Ncho Oguie, B. Martin, W. 

Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Rice, Blake Meeting with L. Schloetter, B. Steele, 

J. Nguyen, J. Ncho Oguie, B. Martin, 

W. Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$460.00 1.0 $460.00

 Schloetter, Lexie Meeting with J. Hamner, M. Azebu, B. 

Steele, J. Nguyen, V. Hennessy, S. 

Jasinski, B. Martin, B. Rice, W. 

Meredith, J. Ncho Oguie, K. Chan, E. 

Murdock, K. Sewell (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Schloetter, Lexie Meeting with B. Steele, J. Nguyen, B. 

Rice, J. Ncho Oguie, B. Martin, W. 

Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

 Sewell, Kyle Meeting with M. Azebu, L. Schloetter, 

B. Steele, J. Nguyen, B. Martin, V. 

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

Ncho Oguie, E. Murdock (Deloitte) 

regarding bankruptcy impact and 

bankruptcy accounting.

$390.00 1.0 $390.00

 Steele, Bridget Meeting with L. Schloetter, J. Nguyen, 

B. Rice, J. Ncho Oguie, B. Martin, W. 

Meredith (Deloitte) regarding 

bankruptcy impact and bankruptcy 

accounting.

$390.00 1.0 $390.00

07/12/2019

 Hennessy, Vincent Update planned audit procedures to 

address risks of material misstatement 

identified related to bankruptcy / 

reorganization items

$390.00 1.7 $663.00

142

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

143 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/12/2019

 Hennessy, Vincent Prepare for bankruptcy meeting with E. 

Murdock to discuss the planned audit 

approach for testing bankruptcy related 

risks of material misstatement.

$390.00 1.3 $507.00

 Hennessy, Vincent Discussion with E. Murdock (Deloitte) 

regarding bankruptcy risks and 

controls and planned audit approach 

for testing bankruptcy related risks of 

material misstatement.

$390.00 0.6 $234.00

 Meredith, Wendy Review draft accounting memo related 

to presentation of preferred dividends 

on the financial statements in 

bankruptcy.

$760.00 0.3 $228.00

 Murdock, Elizabeth Discussion with V. Hennessy (Deloitte) 

regarding bankruptcy risks and 

controls and planned audit approach 

for testing bankruptcy related risks of 

material misstatement.

$660.00 0.6 $396.00

07/14/2019

 Murdock, Elizabeth Review updated preferred dividend 

accrual memo summarizing accounting 

in bankruptcy

$660.00 0.4 $264.00

07/15/2019

 Donahue, Nona Call with K. Gerstel, M. Luong, R. 

Nkinzingabo (Deloitte) to discuss 

pending tax bankruptcy items and 

bankruptcy issues to expect.

$760.00 0.5 $380.00

 Gerstel, Ken Call with N. Donahue, M. Luong, R. 

Nkinzingabo (Deloitte) to discuss 

pending tax bankruptcy items and 

bankruptcy issues to expect.

$760.00 0.5 $380.00

 Gerstel, Ken Performed research on tax treatment 

of pre-petition interest and bankruptcy 

costs.

$760.00 0.5 $380.00

 Hennessy, Vincent Correspond via email with D. DeMartini 

(PG&E) regarding bankruptcy controls.

$390.00 0.4 $156.00

 Luong, Mimi Call with N. Donahue, K. Gerstel, R. 

Nkinzingabo (Deloitte) to discuss 

pending tax bankruptcy items and 

bankruptcy issues to expect.

$660.00 0.5 $330.00

143

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

144 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/15/2019

 Luong, Mimi Prepare for bankruptcy planning call 

with N. Donahue, K. Gerstel, M. Luong, 

R. Nkinzingabo (Deloitte).

$660.00 0.1 $66.00

 Nkinzingabo, Rudy Call with N. Donahue, K. Gerstel, M. 

Luong (Deloitte) to discuss pending tax 

bankruptcy items and bankruptcy 

issues to expect.

$580.00 0.5 $290.00

07/16/2019

 Sivakumar, Gireesh kumar Review debtor in possession financing 

agreements for accounting 

considerations related to potential 

embedded derivatives.

$660.00 1.0 $660.00

07/18/2019

 Donahue, Nona Discussion with E. Min and T. Lewis 

(PG&E) on tax bankruptcy items and 

bankruptcy issues to expect.

$760.00 1.6 $1,216.00

 Nkinzingabo, Rudy Review bankruptcy cost analysis. $580.00 1.0 $580.00

 Nkinzingabo, Rudy Review tax guidance related to 

bankruptcy costs.

$580.00 0.9 $522.00

 Nkinzingabo, Rudy Review company's bankruptcy costs 

consideration memo.

$580.00 0.9 $522.00

07/19/2019

 Kilkenny, Tom Perform research on accounting for 

reorganization items in bankruptcy.

$760.00 0.8 $608.00

 Sivakumar, Gireesh kumar Review debtor in possession financing 

agreements for accounting 

considerations related to potential 

embedded derivatives.

$660.00 1.0 $660.00

 Yuen, Jennifer Review Q1 summary memo provided 

by PG&E for bankruptcy cost 

reconciliation.

$460.00 3.6 $1,656.00

07/22/2019

 Azebu, Matt Review disclosure requirements 

related to changes in estimates under 

reorganization guidance.

$460.00 1.6 $736.00

 Meredith, Wendy Research presentation for changes in 

valuation of liabilities subject to 

compromise.

$760.00 0.4 $304.00

144

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

145 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/22/2019

 Murdock, Elizabeth Research accounting related to 

liabilities subject to compromise and 

reorganization line items.

$660.00 0.7 $462.00

 Murdock, Elizabeth Call with A. Sasso, M. Sullivan 

(Deloitte) to discuss accounting 

implications of planned reorganization 

filing.

$660.00 0.5 $330.00

 Sasso, Anthony Call with E. Murdock, M. Sullivan 

(Deloitte) to discuss accounting 

implications of planned reorganization 

filing.

$760.00 0.5 $380.00

 Sullivan, Mike Call with E. Murdock, A. Sasso 

(Deloitte) to discuss accounting 

implications of planned reorganization 

filing.

$760.00 0.5 $380.00

07/23/2019

 Azebu, Matt Research the disclosures under 

generally accepted accounting 

principles for changes in pre-petition 

liabilities.

$460.00 2.1 $966.00

 Azebu, Matt Discussion with M. Azebu, W. 

Meredith, E. Murdock, M. Sullivan, A. 

Sasso (Deloitte) related to the 

presentation of changes in the prepetition wildfire liability estimate in the 

interim financial statements under 

reorganization accounting guidance.

$460.00 0.5 $230.00

 Azebu, Matt Discussion with M. Azebu, W. 

Meredith, T. Gillam, I. Perez (Deloitte) 

related to the presentation of changes 

in the pre-petition wildfire liability 

estimate in the interim financial 

statements under reorganization 

accounting guidance.

$460.00 0.4 $184.00

 Gillam, Tim Review the bankruptcy accounting 

guidance.

$760.00 0.6 $456.00

145

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

146 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/23/2019

 Gillam, Tim Discussion with M. Azebu, W. 

Meredith, T. Gillam, I. Perez (Deloitte) 

related to the presentation of changes 

in the pre-petition wildfire liability 

estimate in the interim financial 

statements under reorganization 

accounting guidance.

$760.00 0.4 $304.00

 Meredith, Wendy Discussion with M. Azebu, W. 

Meredith, E. Murdock, M. Sullivan, A. 

Sasso (Deloitte) related to the 

presentation of changes in the prepetition wildfire liability estimate in the 

interim financial statements under 

reorganization accounting guidance.

$760.00 0.5 $380.00

 Meredith, Wendy Discussion with M. Azebu, W. 

Meredith, T. Gillam, I. Perez (Deloitte) 

related to the presentation of changes 

in the pre-petition wildfire liability 

estimate in the interim financial 

statements under reorganization 

accounting guidance.

$760.00 0.4 $304.00

 Meredith, Wendy Research accounting related to 

changes in the pre-petition wildfire 

liability estimate in the interim financial 

statements.

$760.00 0.4 $304.00

 Murdock, Elizabeth Discussion with M. Azebu, W. 

Meredith, E. Murdock, M. Sullivan, A. 

Sasso (Deloitte) related to the 

presentation of changes in the prepetition wildfire liability estimate in the 

interim financial statements under 

reorganization accounting guidance.

$660.00 0.5 $330.00

 Perez Zaldivar, Ignacio Discussion with M. Azebu, W. 

Meredith, T. Gillam, I. Perez (Deloitte) 

related to the presentation of changes 

in the pre-petition wildfire liability 

estimate in the interim financial 

statements under reorganization 

accounting guidance.

$760.00 0.4 $304.00

146

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

147 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/23/2019

 Sasso, Anthony Discussion with M. Azebu, W. 

Meredith, E. Murdock, M. Sullivan, A. 

Sasso (Deloitte) related to the 

presentation of changes in the prepetition wildfire liability estimate in the 

interim financial statements under 

reorganization accounting guidance.

$760.00 0.3 $228.00

 Sullivan, Mike Discussion with M. Azebu, W. 

Meredith, E. Murdock, M. Sullivan, A. 

Sasso (Deloitte) related to the 

presentation of changes in the prepetition wildfire liability estimate in the 

interim financial statements under 

reorganization accounting guidance.

$760.00 0.5 $380.00

07/25/2019

 Kilkenny, Tom Discussion between E. Murdock and T. 

Kilkenny (both Deloitte) regarding 

scope of bankruptcy testing 

procedures.

$760.00 1.0 $760.00

 Murdock, Elizabeth Discussion between E. Murdock and T. 

Kilkenny (both Deloitte) regarding 

scope of bankruptcy testing 

procedures.

$660.00 0.7 $462.00

07/26/2019

 Pallai, Prakash Review debt contract for accounting 

implications as a result of bankruptcy.

$660.00 2.5 $1,650.00

07/28/2019

 Murdock, Elizabeth Research subsequent event 

considerations for court approvals.

$660.00 0.3 $198.00

07/29/2019

 Anandan, Harish 

Bharadwaj

Analyzed debt agreement for 

accounting considerations under 

reorganization accounting guidance.

$460.00 3.0 $1,380.00

 Anandan, Harish 

Bharadwaj

Continued to analyze debt agreement 

for accounting consideraitions under 

reorganization accounting guidance.

$460.00 2.5 $1,150.00

 Anandan, Harish 

Bharadwaj

Further analyzed debt agreement for 

accounting consideraitions under 

reorganization accounting guidance.

$460.00 2.5 $1,150.00

147

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

148 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/29/2019

 Doolittle, Chase Discussion with V. Hennessy (Deloitte) 

regarding restructuring cost testing.

$390.00 1.5 $585.00

 Hennessy, Vincent Discussion with C. Doolittle (Deloitte) 

regarding restructuring cost testing.

$390.00 1.5 $585.00

 Hennessy, Vincent Update restructuring costs workpaper. $390.00 1.0 $390.00

 Hennessy, Vincent Discussion with B. Rice (Deloitte) 

regarding reorganization items testing.

$390.00 0.5 $195.00

 Rice, Blake Discussion with V. Hennessy (Deloitte) 

regarding reorganization items testing.

$460.00 0.5 $230.00

07/30/2019

 Anandan, Harish 

Bharadwaj

Review debtor in possession credit 

agreements to assess accounting 

treatment.

$460.00 4.0 $1,840.00

 Anandan, Harish 

Bharadwaj

Performed accounting research related 

to accounting for debtor in possession 

credit agreements under 

reorganization accounting.

$460.00 4.0 $1,840.00

 Anandan, Harish 

Bharadwaj

Continued to perform accounting 

research related to accounting for 

debtor in possession credit 

agreements under reorganization 

accounting.

$460.00 4.0 $1,840.00

 Hennessy, Vincent Discussion with T. Lett (PG&E) 

regarding reorganization items for 

testing.

$390.00 0.5 $195.00

07/31/2019

 Anandan, Harish 

Bharadwaj

Continued to document assessment of 

accounting treatment related to debtor 

in possession credit agreements under 

reorganization accounting guidance.

$460.00 3.0 $1,380.00

 Anandan, Harish 

Bharadwaj

Documented assessment of 

accounting treatment related to debtor 

in possession credit agreements under 

reorganization accounting guidance.

$460.00 2.5 $1,150.00

148

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

149 of 155
Date Description Rate Hours Fees

Post Bankruptcy Matters

07/31/2019

 Anandan, Harish 

Bharadwaj

Documented considerations related to 

assessment of accounting treatment of 

debtor in possession credit 

agreements under reorganization 

accounting.

$460.00 2.5 $1,150.00

Subtotal for Post Bankruptcy Matters: 98.0 $50,178.00

Preparation of Fee Applications

07/09/2019

 Jasinski, Samantha Continue to review D&T time entries 

for submission to bankruptcy court.

$290.00 1.4 $406.00

07/10/2019

 Jasinski, Samantha Continue to prepare fee schedule for 

time incurred through June 30, 2019.

$290.00 0.7 $203.00

07/25/2019

 Gutierrez, Dalia Review the June fee detail in 

preparation for the monthly fee 

application.

$200.00 4.1 $820.00

 Gutierrez, Dalia Continue to review the June fee detail 

in preparation for the monthly fee 

application.

$200.00 3.9 $780.00

07/26/2019

 Gutierrez, Dalia Provide comments to June fee detail in 

preparation for the monthly fee 

application.

$200.00 4.2 $840.00

 Gutierrez, Dalia Continue to provide comments to June 

fee detail in preparation for the monthly 

fee application.

$200.00 3.8 $760.00

07/29/2019

 Gutierrez, Dalia Complete review of June fee detail for 

the monthly fee application.

$200.00 3.6 $720.00

 Gutierrez, Dalia Review June expense detail in 

preparation for the monthly fee 

application.

$200.00 2.0 $400.00

149

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

150 of 155
Date Description Rate Hours Fees

Preparation of Fee Applications

07/30/2019

 Gutierrez, Dalia Complete review of June fee detail for 

monthly fee application.

$200.00 2.4 $480.00

07/31/2019

 Gutierrez, Dalia Update expenses per team feedback 

for first monthly fee application, 

including upload to billing tool.

$200.00 2.0 $400.00

 Jasinski, Samantha Review D&T time entries for 

submission to bankruptcy court.

$290.00 4.0 $1,160.00

Subtotal for Preparation of Fee Applications: 32.1 $6,969.00

Regulatory Accounting

07/08/2019

 Meredith, Wendy Review draft California Public Utilities 

Commission (CPUC) report regarding 

CPUC Rulemaking on Criteria and 

Methodology for Wildfire Cost 

Recovery.

$760.00 0.4 $304.00

 Meredith, Wendy Review draft California Public Utilities 

Commission (CPUC) report regarding 

CPUC Rulemaking on Criteria and 

Methodology for Wildfire Cost 

Recovery.

$760.00 0.3 $228.00

07/12/2019

 Jasinski, Samantha Prepare memo on recoverability of 

wildfire costs.

$580.00 1.8 $1,044.00

 Jasinski, Samantha Meeting with B. Rice (Deloitte) and A. 

Duran (PG&E) to discuss wildfire cost 

recoverability.

$580.00 1.0 $580.00

 Rice, Blake Meeting with S. Jasinski (Deloitte), A. 

Duran (PG&E) to discuss wildfire cost 

recoverability.

$460.00 1.0 $460.00

Subtotal for Regulatory Accounting: 4.5 $2,616.00

Total 2,327.2 $605,114.50

150

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

151 of 155
Recapitulation

Name Rate Hours Fees

Barta, Steve $760.00 1.3 $988.00

Barton, Doug $760.00 9.4 $7,144.00

Donahue, Nona $760.00 2.1 $1,596.00

Gerstel, Ken $760.00 1.0 $760.00

Gillam, Tim $760.00 38.9 $29,564.00

Green, Mike $760.00 0.8 $608.00

Kilkenny, Tom $760.00 1.8 $1,368.00

Meredith, Wendy $760.00 14.2 $10,792.00

Perez Zaldivar, Ignacio $760.00 0.4 $304.00

Sasso, Anthony $760.00 0.8 $608.00

Sojkowski, Rick $760.00 2.1 $1,596.00

Sullivan, Mike $760.00 1.0 $760.00

Vitola, Paul $760.00 0.6 $456.00

Weller, Curt $760.00 20.3 $15,428.00

Luong, Mimi $660.00 0.6 $396.00

Murdock, Elizabeth $660.00 4.7 $3,102.00

Ncho-Oguie, Jean-Denis $660.00 21.5 $14,190.00

Pallai, Prakash $660.00 2.5 $1,650.00

Roll, Kevin $660.00 1.0 $660.00

Sivakumar, Gireesh kumar $660.00 2.0 $1,320.00

Barclay, Kelsey $580.00 38.4 $22,272.00

Garcia, Edward $580.00 1.0 $580.00

Jasinski, Samantha $580.00 3.8 $2,204.00

Nkinzingabo, Rudy $580.00 3.3 $1,914.00

Anandan, Harish Bharadwaj $460.00 28.0 $12,880.00

Azebu, Matt $460.00 55.0 $25,300.00

Rice, Blake $460.00 4.5 $2,070.00

Yuen, Jennifer $460.00 3.6 $1,656.00

Bedi, Arpit $390.00 6.0 $2,340.00

151

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

152 of 155
Recapitulation

Name Rate Hours Fees

Doolittle, Chase $390.00 1.5 $585.00

Hamner, Jack $390.00 1.0 $390.00

Hennessy, Vincent $390.00 17.9 $6,981.00

Martin, Blake $390.00 11.7 $4,563.00

Nguyen, Jessica $390.00 1.0 $390.00

Schloetter, Lexie $390.00 2.0 $780.00

Sewell, Kyle $390.00 1.0 $390.00

Steele, Bridget $390.00 1.0 $390.00

Basilico, Ellen $380.00 3.7 $1,406.00

Choudhary, Devesh $380.00 1.7 $646.00

Clark, Brian $380.00 1.0 $380.00

Cochran, James $380.00 3.0 $1,140.00

Donahue, Nona $380.00 1.9 $722.00

Gillam, Tim $380.00 37.9 $14,402.00

Meredith, Wendy $380.00 23.3 $8,854.00

Pemberton, Tricia $380.00 4.6 $1,748.00

Cochran, James $365.00 1.5 $547.50

Sewell, Kyle $350.00 21.9 $7,665.00

Bush, Amber $330.00 3.0 $990.00

Giamanco, Patrick $330.00 28.2 $9,306.00

Murdock, Elizabeth $330.00 36.2 $11,946.00

Ncho-Oguie, Jean-Denis $330.00 44.6 $14,718.00

Varkey, Jamie $330.00 0.2 $66.00

White, Teal $330.00 0.2 $66.00

Giamanco, Patrick $325.00 1.0 $325.00

Jasinski, Samantha $290.00 95.5 $27,695.00

Nkinzingabo, Rudy $290.00 20.1 $5,829.00

Sreeram, Sree $290.00 5.0 $1,450.00

Veluri, Pavani $290.00 3.0 $870.00

152

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

153 of 155
Recapitulation

Name Rate Hours Fees

Adams, Haley $230.00 21.5 $4,945.00

Agarwal, Rima $230.00 20.5 $4,715.00

Azebu, Matt $230.00 61.4 $14,122.00

Bhimani, Harika $230.00 3.0 $690.00

Jain, Rachna $230.00 1.0 $230.00

Kamra, Akanksha $230.00 26.7 $6,141.00

Kipkirui, Winnie $230.00 185.0 $42,550.00

M, Nikitha $230.00 15.0 $3,450.00

Morley, Carlye $230.00 4.7 $1,081.00

Rice, Blake $230.00 116.2 $26,726.00

Varshney, Swati $230.00 47.4 $10,902.00

Yuen, Jennifer $230.00 32.4 $7,452.00

Bedi, Arpit $200.00 102.2 $20,440.00

Bhattacharya, Ayush $200.00 70.0 $14,000.00

Choudhury, Viki $200.00 27.0 $5,400.00

Fazil, Mohamed $200.00 50.5 $10,100.00

Gutierrez, Dalia $200.00 26.0 $5,200.00

Hamner, Jack $200.00 1.4 $280.00

Hennessy, Vincent $200.00 107.8 $21,560.00

Martin, Blake $200.00 108.3 $21,660.00

Salisam, Soujanya $200.00 11.0 $2,200.00

Jain, Naman $180.00 2.0 $360.00

Mehra, Shreya $180.00 23.7 $4,266.00

Schloetter, Lexie $180.00 135.4 $24,372.00

Sewell, Kyle $180.00 78.3 $14,094.00

Doolittle, Chase $120.00 12.5 $1,500.00

K, Kavya $120.00 84.0 $10,080.00

Nambiar, Sachin $120.00 10.0 $1,200.00

Nguyen, Jessica $120.00 45.3 $5,436.00

153

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

154 of 155
Recapitulation

Name Rate Hours Fees

Sonn, Rebecca $120.00 54.2 $6,504.00

Steele, Bridget $120.00 72.1 $8,652.00

Xue, Ella $120.00 125.5 $15,060.00

154

PG&E Corporation and Pacific Gas and Electric Company

Fees Sorted by Category for the Fee Period

July 01, 2019 - July 31, 2019

Deloitte & Touche LLP

Case: 19-30088 Doc# 4817-4 Filed: 11/19/19 Entered: 11/19/19 17:44:20 Page

155 of 155