Rhode Island Code of Regulations › Title 810 - Public Utilities Commission › Chapter 00 - General Administration › Subchapter 00 - N/A › Part 5 - Additional Requirements for Filings of General Rate Schedule Changes › Section 810-RICR-00-00-5.9 - Supporting Information and Workpapers To Be Filed by NonInvestor-Owned Utilities

Current through June 14, 2024
A. In addition to
				 the materials required by §
										5.5     of this Part, any utility that is a non
				 investor-owned entity, such as a municipal or quasi-public entity that is a
				 not-for-profit organization, is required to file the following:
1. Cost of service schedules for the test
				 year and for the proposed rate year.
2. Workpapers supporting any claim for an
				 allowance for working capital.
3.
				 Workpapers supporting allocations of cost of service amounts among entities
				 operated from or in association with the utility.
4. Workpapers detailing the test year and
				 rate year revenues by source, tariff, rate class, etc. The sales
				 volumes/quantities and customer counts by rate class shall be presented. The
				 basis/calculation for rate year sales volumes and customer counts is to be
				 provided. The total rate year revenues must be supported by a billing analysis
				 utilizing the above data and the proposed rates.
5. For each rate class, the effect of the
				 proposed rate changes shall be presented in a comparative billing format
				 (current and proposed) for typical (or varying) usage levels. A copy or sample
				 of the utility's actual billing statement shall be presented.
6. A schedule presenting the principal and
				 interest amounts paid on both long-term and short-term debt service for the
				 test year and the amounts projected for the rate year. Schedule amounts by bond
				 issue, note/mortgage loan, etc. as appropriate. Provide a description of each
				 issue to include: source of funding, amount of original issue, date, interest
				 rate, repayment terms, security pledged on borrowing, and other pertinent
				 information as appropriate.
7. A
				 schedule of lease payments for all property and equipment for the test year and
				 rate year.
8. An analysis of
				 revenues and associated expenses for the test year pertaining to adjustment
				 clauses. All appropriate data should be disclosed, including refund
				 information, total adjustment clause revenues, and gross receipts tax payments.
				 The difference between adjustment clause revenues and recoverable expense for
				 the test year must be shown. In general, revenues and expenses relating to
				 adjustment clauses will not be reflected in the cost of service, except for
				 that portion which is to be included in the firm/base rates of the
				 utility.
9. A calculation and
				 explanation of the method used to calculate the rate year municipal tax expense
				 if applicable. Also, show the municipal tax expense for the prior three (3)
				 years.
10. Show the number of
				 employees at beginning and end of test year and the dollar amount of overtime
				 paid during the test year and the previous two (2) years. Indicate the number
				 of employees and the amount of overtime provided for in the cost of service for
				 the rate year.
11. Present a
				 summary of transactions with affiliated entities/funds which occurred during
				 the test year. Provide beginning and end of test year amounts owed and the
				 latest balance(s) prior to the filing. To be included are the following:
a. billings to/from
b. loans to/from
c.  sales/purchases of goods, services or
				 property
d. expense allocations
				 among affiliates
e. receivables
				 to/from affiliates and others
12. The following statements or financial
				 data are to be provided when the test year does not coincide with the latest
				 fiscal year shown in the annual report provided in the filing:
a. a balance sheet as of the end of the test
				 year;
b. an income statement for
				 the test year;
c. a statement of
				 changes in retained earnings for the test year.
13. A summary of expenses incurred and
				 projected to be incurred related to the instant rate case filing, and a
				 schedule showing any unamortized amounts from prior rate filings. This schedule
				 shall reconcile the total amount of expense allowed in the last order, the
				 recovery or amortization of expense through the test year, and the projected
				 balance of any unrecovered or unamortized amount at the beginning of the rate
				 year.
14. The utility shall present
				 information for the preceding five (5) years disclosing the following data, as
				 appropriate for the utility:
a. unaccounted
				 for water;
b. loss on transmission
				 of electricity or gas;
c. the
				 utility's own use of water, electricity, or gas.
15. A summary of the status of compliance and
				 reporting required by prior Commission orders.