JUL 14 - Kentucky cases/2008-00032...7. lkfer lo /lie iiro11fl7s oj NoiwibeI oild Deceiiiber iri...
Transcript of JUL 14 - Kentucky cases/2008-00032...7. lkfer lo /lie iiro11fl7s oj NoiwibeI oild Deceiiiber iri...
BURI[<ESVIELE GAS COMPANY, INC. 119 Uppet Rivet St. - P. 0. Bnr 69
Biirltcsvillc, Keittuclig 4271 7 Tclelthntie (270) 864-9400 - Far (270) 864-5135
Col-poratc Office 5005 Live Oak, Crcenvillc, Texas 75402
Telcpliunc (903) 454-4000 - Fax (9O:I) 454-2320
July 11, 2008
JUL 14 2008 pljBLIC SERVICE
COMMISSION Ms Slcp1i;inic Stumbo Escculive Dircclor Commonwcaltli of Kcntucky Public Senzicc Commission 21 1 Sowcr Boulcv;ird Franlcforl. KY 40602-0615
RE: Casc # 2008-00032 Application ol Burltcsville Gas Company. Inc for an Ad.juslnicnt of Rnlcs Pursuanl lo tlic Allcroalivc R;ilc Filing for Sinall Utililics
Dcar Ms Slunibo:
Allaclicd is llic original and six (6) copies o[ thc response Io tile Coininissiotl Sl : iKs Third 1nrortu;ilion Requcsl lo llie Burltcsville Gas Company. Casc # 2008-00032
Tliank you for your assislance in this niattcr
Brenda E\crcllc Mmigci
Enclosurc
CASE #2008-00032
CERTIFICATION
I, Tom Shirey, certify that the responses contained in the Conimi.s,siou S/qjf'.s Third /nfimiia/io/i l\'ec/ne.d To Uie b'iu/wii//e Gnr Contpmji cm~' No. 2008-00032 are true and accurate to the best of niy knowledge, inforniation, and belief formed after a reasonable inquiry
I further certify that any copies contained herein are true and exact copies of the originals
-5+ Tom Sliirey
CASE #ZOOS-O003Z
CERTl FlCATION
1, Brenda Everette, certify that the responses contained in the Coininis.siot? Stqff’s Tbid Jt!foriiidioti Reqrresf To l%e Binlwsville Gm Coiiipmy C0.w No. 2008-00032 are true and accurate to the best of my knowledge, information, and belief formed after a reasonable inquir-y
I hrtlier certify that any copies contained herein are true and exact copies ofthe originals
CASE #2008-00032
The proposed $7 50 customer charge was thought to be a reasonable amount Burlcesville Gas Company, Inc also compared this charge to other gas companies in I<entucky The estimated revenues for the $7 50 cusloiiier charge is a part of the calculation to determine the amount of rate increase needed
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
CASE #2008-00032
2. Biirlre~si~ille 's ciirrerit rnies proi~icfe, for- n $. 35 d@ereiici beiiveeii it,r re:sicieiiiinl niid
coiiiiiiercinl Dose roles, Hiirki si~ille i.s propositig to lreep il?is X. .35 dffireiice., h-plniri the hnsi.s,foi. the differeiice .. iii //?e hare rnies,
There is no specific basis for proposing the S 35 difference between coininercial and residential rates remaining the same We were only attempting to simplify the filing However, Burltesville is open to any comments and/or suggestions the Coinmission may have
Name of witness responsible for responding to this qrrestion: Toni Sliirey mid Brenda Everette
CASE #2008-00032
3. Ref& /O Biirke~i~ille *s respi i .se /o /lie Coinini.ssioii S/apI:s .. Firs/ Ii!fornici/ioii reqiiesr, I/eiii .3. 7'he Eagle Liierg)) Par/iiei:r i i i i~oices iiieasiiiz /he ciiiioiiii/ of gar pitrclin.ws in D/hS PIOVide / / le c U i l l ~ ~ l . S i U l l , , f ~ ~ / O ~ ileeded /O C O I I l J ~ l / //le u/hS /O h/c fS ,
The average monthly conversion factor needed to convert the Dths to Mcfs is as follows.
The above conversion factors are obtained from the Texas Eastern deliveiy reports wlzich are computed daily
Name of witness responsible for responding to this question: Tom Sliirey and Brenda Everette
CASE #2008-00032
4 Siaie iiheiher Rinlresville iiieol'iires lirie 1o.w 011 iis sysieiii" I f yes, proviLfe / l ie liiie loss for 2007
Burkesville ineasures line loss on a monthly basis
L.ine loss for 2007 was .3464% which is based on deliveries of.38,06S Mcf and sales of 37,936 6 Mcf
Name of witness responsible for responding to this question: Toni SIiirey and Brenda Everette
CASE #2008-00032
.5., Refir io Niir~ltesville ',s I ~ C S ~ O I I S - ~ io /lie Coriinii.ssiori Sic@, Seco~~cl It!fo,.mcriioii Reqrierf, Item 4 This respor~se li.s/,r Hwl~eri~ille *,s 2007 cotiiniercinl cttsiiiiiiets.
n Explniti ivhy /lie ,folloiidrig flf:COIIIIl,s, liried os comtiiercinl crniotiiers, were cl icwpi //?e i.e,~ic/ett/;n/ mie acconiitig io /lie 2007 A4eier l<euc/iiigs C'cr1crilniioti.s R i p r / , ~ : 218.50, 20390. 20800, 10.,5.50, I01 15, 22100, 1018.5, 10186, 21060, 22.530. orid 10.500. Ittclicnie ilie nppropt.inle role ilia1 ~dio~ild npply io encli nccorltii
Burltesville Gas Company's tariff includes two (2) rate categories, Industrial and Residential Generally, the Company's internal policy has been to treat all businesses the same as an industrial customer with the exception of businesses that are typically very low users Burkesville Gas Company only has a handful ofentities that would fit into an industrial category, defining industrial as those entities that would have some sort of manufacturing as its primary business Technically speaking siiice these customers would neither he defined as an industry or residence, Burkesville Gas Company does not currently have a category for which these accounts would apply
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
CASE #2008-00032
5. Refer io Binlierville '5- re.yorise to i l ie (loninii.s.siv~ Siqff's Second Infoniicriioii Reqriest, Iiem 4., 7%is resporise 1i.sl.s Brn.lt.sid1le '.s 2007 coiiiriiercinl cii.sioiiierx
6. I?Xp/Llill WhJl //le fO//OlVillg 17CCiJll/llS, /lo/ 1i.Slt.d CIS ~ ~ l l l l i l e l ' ~ ~ ~ / ~ l l S ~ ~ l l l ~ l S, 1IW'e clinrged ihe cotiimercinl role nccoidiiig 10 / l ie ,200 7 Me fer Xeoifiiigs (.7nlcri/niioii.s Xepori,s: 21 710, 102.35! 202.50, 22040, 21 190, ,22610. rrtid 10480. Iiiclicnie ihe npprvpirrte t'nie ilini .shvrrld npply to each nccoriiii.
These accounts listed above are all businesses and were correctly billed the industrial rate
Burkesville Gas Company, Inc typed the list referred to above into a word file for the purposes of responding to the Commission's Second Information Request, Item 4 The accounts were inadvertently left off the list when typed
I Account# 1 Rate Charged
20250 industrial Rate 20250 industrial Rate
22620 1 industrial Rate 10480 1 industrial Rate
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #ZOOS-00032
Name of witness responsible for responding to this question: Tom Sbirey and Brenda Everette
The 30 minutes begins at the time Burkesville begins to expend its resources on the matter
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
NONRECURRING CHARGE COST JUSTIFICATION
Type of Charge: Liqht Pilot - Over Thirtv Minutes
1. Field Expense:
A. Materials (Itemize)
B Labor (Time and Wage)
I Hour Averaae Labor Rate (1 emplovee)
Total Field Expense -
2. Clerical and Office Expense
A. Supplies B. Labor
Total Clerical and Office Expense
3 Miscellaneous Expense
A Transnortation
14.21
$- 14.21
$-.....- . I 5 5.00
$ 5.15
2.53 $ -- Transportation is based on a round trip of 5 miles. Depending on location, the round tripcan be up to 26 miles.
B., Other (Itemize)
Proportionate Share of Manaqement, 7.50 Accounting and Bookkeeping Service
- Total Miscellaneous Expense $ 10.03
Total Nonrecurring Charge Expense $- 29.39
nrcjust.doc - August 13, 2007
NONRECURRING CHARGE COST JUSTIFICATION
Type of Charge: Liqht Pilot - First Thirtv Minutes
1 I Field Expense:
A,, Materials (Itemize)
B. Labor (Time and Wage)
% Hour Averaqe Labor Rate (1 emplovee)
Total Field Expense -
2. Clerical and Office Expense
A. Supplies B. Labor
Total Clerical and Oftice Expense
3. Miscellaneous Expense
A. Transportation Transportation is based on a round trip of 5 miles. Depending on location, the round trip can be up to 26 miles.
B. Other (Itemize)
Proportionate Share of Manaaement, 7.50 Accounting and Boakkeeping Service
-- Total Miscellaneous Expense $ 10.03
7.11 -
$---rn
$ .'I 5 5.00
$ 5.15
$-. 2.53
Total Nonrecurring Charge Expense $ 22.29
nrcjust.doc - August 13, 2007
CASE #2008-00032
6 Refer fo Hiirkesi~ille ',s re yorise 1 0 / l ie Coiiiriii,ssiori S l q ~ f ' s Seeorid Irfmiinfioii lieqiie.sf, lterii 8.
b. Lncli qf /l ie co,sf jiisrificnfiori cnlciilnlioris iiicliiLfe,s S 7 3 0 fill "l'ro~~orrio~in/e Slinre qf A4niic1gemerif, dccoiirifiiig mid Hooklreepiiig Services, " Lxplniri iii &/nil i o I i ~ i / is irichiiferl irr /Ns cos/, wliicli e/iiplqj~ee pei;for.iii.s /lie ivork, mid how i f cf$fer:s fkorii / l ie clericnl arid ofice lnboi clinrged el,sewhete iri /lie culciiln/ioii.s.
The $7 50 proportionate share of management, accounting and bookkeeping charge includes services perforined by Brenda E.verette These charges are based on 30 minutes for double checking the service order for errors, looking up the cost of any parts which may have been used, posting the service order to the QuiclcBoolts files, properly removing parts from the inventory asset account and posting to the correct expense account, reviewing deposits for payment and properly identifying and posting labor from the time cards to the proper expense account
The proportionate share of management, accounting and bookkeeping charge differs fiom the clerical and office labor charged elsewhere in the calculation The clerical charge is performed by Burkesville's personnel in the Burkesville office, which at this time is Juana McCarty This charge is based on .I0 minutes for answering the service call, dispatching Burltesville's persoiinel to perform the work, completing the service order, faxing and inailing the service oi,der to Brenda E.verette, answering any questions Ms E.verette may have concerning the service order and collecting and depositing payments received for the services rendered
Name of witness responsible for responding to this question: Tom Sliirey and Brenda Everette
CASE #2008-00032
6. Refii. 10 Hiitlie.stdle :r mporise lo /lie Coiiiiui.rrioii Secoiid Ir!fur~iimtiorr Xeqllesf, Iien1 8
c. fiiplaiii ivhy H i d e rville i.s reqiie.riiiig a “Service Recoiiriec/ioii Clinrge- Aflei, I-k~irrs” qf S j L j O i ihei i i/ cnlcrilaies CI COSI oj oiily X39.44
Since 2004 Burkesville Gas Conipany, Inc has not had any after hours reconnection calls The reason we have requested a higher after hours reconnection charge is anticipating that service calls after hours would require more that I hour
The mileage calculation was based on a round trip of 5 miles, which originated from the Burltesville Gas Company office Depending on the location of the reconnection, the round trip can he up to 26 miles, whicli would then add an additional expense of $10 GI Also, the after hours reconnection would originate from the Burkesville Gas Company employees’ home which would also add additional mileage and time An additional i o minutes in time would add an addition $10 66
The “Service Reconnection Charge - After Hours” was calculated using the minimal time and mi 1 eage
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #2008-00032
6. I&& io Hiirlwn~ille ‘.s re,~poiise io /lie Conitiiissioii Siqff’s Secoi id Iifortiiniioii 11eqiiesi, I ieII I 8,
~ 1 ’ Given iliai Hiirliest~ille cnlciilnies n cos/ of $21.58 io process a reiiiriied cliecli. explniii why ii is reqiiesiiiig n “Reiiirti Clieck Clinrge ) ’ q/$,s2.j raihei. /hail $.?a
A $20 00 “Return Check Charge” wo~ild be less than the calculated cost Most businesses in the Burltesville area charge a $25 00 return check charge Also, if Burltesville Gas Company, Inc is forced to turn the check over to the County Attorney for collection, the County Attorney will collect a $25 00 return checlc charge for the vendor
Name of witness responsible for responding to this question: Tom Shirey arid Brenda Everette
CASE #2008-00032
7. l k f e r lo /lie iiro11fl7s oj NoiwibeI oild Deceiiiber iri /lie 2007 Adeiet. Cnlciiln/ioti.s Repor/,s The Adder Cfllcitla/iot~s Repo1.t.s slioiv /lint 13rirlrewille hilleci 1329.8 Ad+ fo re~sicfeii/kd ciislo1iiei.s fliiif 2260.9 Ad<$ fo Cotnn?ercinl ors/oriiei:s bi Noiwi7ber mid 1892.9 A / l c f , /o resideii/iul cii.s/omers nilti 3.jI8.8 A d ~ j i io cotnrnet-cinl crrsioriiers i i i December., ‘l71ese fliiiotiiils c/o no1 moricile ivitl7 /he Ad# l~illecl .ShOllJtl 011 Aridetidm 1 0 A//nchIiieli/ 7 ,j?u NOl~~t7ihe~ mid L)ecetiiber in //?e /es/ period 2007. Proi)ide /lie Dnsi.s,fo/ the blcfis .shown iri A c l d e m h i lo A//ucl7me1it 7 for Noiwnher rind December
The attached “Close-out Cycle Report” for November and December 2007 was the basis for the calculation included i n the Addendum to Attachment 7 The “Close-out Cycle Report” was printed after all corrections were made
Also, since customer meters were read on December 26, 2007, the sales for deliveries from December 26, 2007 through December .31 , 2007 were accrued on the financials for Burltesville Gas Company for the fiscal year ending December i l , 2007
November 2007 Mcf Sales Der Close-out Cycle Report
Account Type Commercial Residential Total November 2007
Mcf Volumes Sold per Close-out Cycle Report
2175.9 1245.8
342 1.7
Account Type Commercial Residential Total December 2007
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
Mcf Volumes Sold per Close-out Accrued Mcf Total December Cycle Report Sales Mcf Sales
3472.4 803.0 4275.4 1931.0 396.0 2327.0
5403.4 1199.0 I 6602.4 ~~~
535. 53
li
CASE #2008-00032
Name of witness responsible for responding to this qr~estioii: Torn Sliirey and Brenda Everette
a. b. c. d. e. f.
g. h. i . j.
The above Table 1, Item b - O/T Non Regulated provided in the Coinmission Staffs Third Information Request contains an error in tlie amount The amount for this payroll account should be $575 51 The payroll account Holiday MaindService, which is not listed on this Table I , should be the amount of $2,494 64 Please refer to the payroll suinniary provided in Burkesville's response to Item 10a oftlie Commission Staffs First Information Request
Holiday Accounting $ 860.00 OK Non Regulated $ 2,494.64 OK ServicelMeterslHouse $ 99.08 Reg. Accounting $ 15,976.50 Reg. Meter Reading $ 131.36 Reg. ServicelMeterslHouse $ 726.05 Sick Accounting $ 484.00 Sick Maintenance Labor $ 983.37 Vac. Accounting $ 944.00 Vac. MaindService $ 2,918.40
a. b.
d. e. f. 9. h. I.
j .
C.
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
Title Amount Account Number Holiday Accounting $ 860.00 903 om N o n 3 u l a ! e d $ 575.51 41601
Reg. Accounting $ 15,976.50 903
Reg. SeNicelMeterslHouse $ 726.05 101-380 Sick Accounting $ 484.00 903 Sick Maintenance Labor $ 983.37 887 Vat. Accounting $ 944.00 903 Vat. MainslService $ 2,918.40 887
OfT ServicelMeterslHouse $ 99.08 I O 1-380
Reg. Meter Reading $ 131.36 902
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CASE #2008-00032
I 0 Rgfer lo Biirlwwille '.s I W ~ O I I X lo /he Corrirriissiori Sfqz's Secolid I I ~ ~ ~ ) I ? I I ~ / ~ O I ~ / k p e r f , /le111 IO(b). Rl/I/n?Sl~i/k IISL'S //le "L.XpeCled / ? O l i l ~ ) l {JflJl i1lCI'ttL"~~S" ill
cnlcii/nlilig //?e ~ r o , f o ~ ~ i i n ~ ~ n ~ i r o / / , ~ ~ ~ I /he period qf h i e I, 2008 l/?wiigh Deceiirher, 31, 2008. I!xplnili ivlieli /lie pcr)~ iiicr~enses will he grnriled criidpr~uiJide dociniieri~n/io~i 10 .siippur/ the nclrrnl r n i m /l?m ore g1.nrrfed.
Burltesville Gas Company, Inc has not implemented any pay increases as of this date Burltesville had planned to implement the expected pay increases as listed i n the Response to the Commission Staffs First information R.equest, Item 1 Ob by of June 1, 2008 However, Burltesville is unable to implenient any pay increases until tlie completion of this rate case
In tlie conference call of June 23,2008 Burkesville Gas Company was reminded by the Commission Staff we had not included these pay increases in the pro forma adjustments We respectfiilly request the Coinmission to consider the enclosed amended pro forma ad,justments to include tlie expected pay increases
Name of witness responsible for responding lo this question: Toni Sliirey aiid Brenda Everette
CASE #ZOOS-O003Z
Taxing Entity City of Burkesville Cumberland County State of Kentucky Motor Vehicle - Chevrolet S-10
Motor Vehicle - Chevrolet Service Truck Motor Vehicle - Homemade Trailer Motor Vehicle - Bels Trailer Total
n 117 i /s Aniertiied Eddl i i H, Hlirl~esllille cnldnfe.s mt ~ t t t ~ t l f l l jJlOp?r()l (OX e.rpt.se of $4,238, Explniit i i h y Btirlmville did / i o / prupose 10 mfji isi i1.s lerl-period pro perf)^ 1n.r expeme qf 2 3 , 146 io t.ef%?ct /lie cnlciilniedytn forma nttiottttl qf $4,238.
The annual property tax expense of $4,218 00 in Burkesville's Amended Exhibit B included with the letter of March 4, 2008 was for the test year 1/01/06 - 12/.31/OG According to tlie records of Burkesville Gas Company, tlie 2006 test period property tax expense was amended to reflect the amount of $4 238 00 Attached is a copy of the amended 2006 Actual vs Proposed, Attachment 1 which was included with the letter ofMarch 4, 2008 to the Commission Staff This Attachment 1 was printed from the documents on the Public Service Commission website
As requested by the Commission Staff, Burltesville Gas Company, Inc filed an Addendum to include Actual vs Proposed expenses for the test year of 1/01/07 - 120 1/07 This was also included in the letter of March 4, 2008 The actual property tax expense for 2007 was $5,148 01 which is reflected in the Addendum provided to Commission Staff A copy of this addendum printed from the docunients on the Public Service Commission website is also included
However, since the filing of tlie second response, Burlcesville Gas Company, Inc has received revised property tax billings The revised amount for property tax expenses should be $5,023 89 This amount has been revised in the 2007 Actual vs Proposed expenses and is included with this third response behind amendments
The revised property tax expense includes the following.
Amount 1,021.50 2,621 3 1
910.08 , 87.74 2
344.88 26.12 1 1.76
5,023.89
Name of witness responsible for responding to this qrrestioii: Toni Shirey and Brenda Everette
CASE #2008-00032
(1) Burltesville Gas Company, Inc has proposed a settlement with the Kentucky Finance and Administration Cabinet for a reduced assessed value This State of Kentucky property tax amount is based on property tax at the proposed settlement amount
(2) The license renewal for this vehicle is not required until November 2008 The expected property tax is based on an estimate from the Cumberland County Clerk
Name ofwitness responsible for responding to this question: Tom Sliirey and Brenda Everette
Attachment 1 Amended
BURKESVILLE GAS COMPANY, INC. 2006 ACTUAL
VS PROPOSED
Proposed ACtWl Increase
Jan - Dec 06 Proposed (DeCrt?aSe)
Ordlnary Income/Expense Income
GAS SALES 480 *RESIDENTIAL SALES 481 . COMMERCIAL B IND SALES
Total GAS SALES
OTHERGASREVENUES 487 * FORFEITED DISCOUNTS 488. MlSC SERVICE REVENUE
Total OTHER GAS REVENUES
~ o t a l Income
Expense DEPRECIATION 8 TAXES
403. DEPRECIATION EXPENSE 406 1 Utility Plant Acq Ad] 408 -TAXES OTHER THAN INCOME
40801 I state 40802. FICA, MEDICARE 40803. FUTA 8 SUTA 40804 Local 40805. Property
Total 408 -TAXES OTHER THAN INCOME
409. Income Taxes 409.1 . Income Taxes
Total 409 1 Income Taxes
Total DEPRECIATION 8 TAXES
GAS OPERATION 8 MAINT EXP 804 I NATURAL GAS PURCHASES 858 I TRANSMISSION FEE 860. RENTS - RIGHTS-OF-WAY 863. MAINT. OF LINES 874. MAINS 8 SERV SUPPLIES 8 EXP 875. MEAS B REG STATION EXP-GENERAL 878. METER AND HOUSE REG EXPENSE 879. CUSTOMER INSTALLATION EXPENSE 880. OTHER GAS SUPPLY EXPENSES 887 MAINS 8 SERV LABOR 8 EXPENSES 892 I MAINTENANCE OF SERVICES 893 1 MAINT OF METERS 8 HOUSE REGULTR 902. METER READING EXPENSE
56,205.96 259,681 66 203,475 70 434,272.00 526.778.32 92,506.32 637,747 70 786.459 98 148,712 28
893 83 893 83 0 00 383.21 383.21 0.00
1,277.04 1,277.04 0.00
639*024 74 787 737 02 148.712 28
59,222 18 59.222 18 0 00 (1,594 56) (1.594 56) 0 00
22 19 22 19 0 00 5.528 10 6.11339 585 29 504 00 504 00 0 00 35 00 35.00 0 00
1.82$.01 4,237.03 2,416.92 7.910 30 10,912 51 3,002 21
1,225.00 1,w.oo 0.00 1.225.00 1.225.00 0.00
66,762 92 69,765 13 3,002 21
366.890 17 61.555.98 3,000 00 552 00
9.922 49 5.754 27 4.140 26 2,413 27 141 12
20,865 29 1.22922 1.62328 3,299 06
366,890 17 90.965 65 3.000.00 552 00
9.922 49 5,754 27 4,140 26 2,41327 141 12
26.745 09 1,22922 1,623 28 3,299.06
0 00 29,409 67
0 00 0 00 0 00 0 00 0 00 0 00 0 00
5,570 92 0.00 0 00 0 00
Page 1 of4
Attachment 1 Amended
BURKESVILLE GAS COMPANY, INC. 2006 ACTUAL
vs PROPOSED
903 Customer RecordslCollection Exp 904. UNCOLLECTIBLE ACCOUNTS 910. MlSC CUSTOMER ASSISTANCE 921 OFFICE SUPPLIES B EXPENSES
92102. Dues and Subscriptions 92103 OFiice Supplles 92104 ' Postage and Delivery 92105. Computer RepalnlMainlenance
TOUI 921. OFFICE SIJPPLIES a EXPENSES
923. OUTSIDE SERVICES EMPLOYED 92301 . Accounting 92302. Legal Fees 92303. Management Fee 92304. DRUG TESTING 92305. CONTRACT LABOR
Total 923. OUTSIDE SERVICES EMPLOYED
924. PROPERTY INSURANCE 92401 LJabllily Insurance
Total 924-PROPERTY INSURANCE
926. EMPLOYEE PENSIONS a BENEFITS 92403. Work Comp 92405 7 MEDICAL INSURANCE- EMPLOYEES
Total 926. EMPLOYEE PENSIONS BENEFITS
930.) 1 GENERAL ADVERTISING EXPENSES 930.2. MISCELLANEOUS GENERAL EXPENSES
930.22. Building Repaln 930.23. ConMbutions 930.24. Gas and Eleclric 930.26 ' Llcenses and Permits 93028. Printing and Reproduction 930.30 Telephone 930.31 I Water 930.32 I Security 930.33 - Equlpment Repair 930.34 I Training and Education 930.35. Mlsceilaneous Labor 930.36 "Customer Relations
Proposed Actual Increase
Jan - Dec 06 Proposed (Decrease)
17.61 1 94 20,000 82 2.080.00 2,360 17 0 00 (2.360 17) 738 00 738 00 0 no
449 70 449 70 0 00 846 26 846 26 0 00
2.378 15 2.900 00 521 85 697.00 1,844.00 747.00
4.571 11 5,839 96 1.268.85
12.383 20 12.383.20 o ao 3,658 34 3,650 39 0 00 10,600 00 21,600 00 11,000 00 209 55 209 55 0 00
7,363.08 0.00 (7,363.08) 34.214 22 37.851 14 3.636 92
26.138.01 27,393.38 1,255.37 26.138 01 27.393 38 1.255 37
832 ao 819 00 (13 00) 11.571.20 15.81 1 .80 4.240.60 12,403 20 16,630 80 4.227 60
1,972 02 i,aoo ao (972 02)
27 70 165 00
3,008 60 237 50 269 80
5.548 67 47448 588 00 563 77 500 (IO
3,41976 407 50
300 00 165 00
3,008 60 237 50 269 80
5,548 87 474 48 588.00
1,529 08 1,500 00 3,419 78 407.50
272 30 0 00 0 00 0 00 0 00 0 00 0 00 0 00
965 29 1.000 00
0 00 0 00
930.2 " MISCELLANEOUS GENERAL EXPENSES . Offier 40.50 40.50 0.00
Total 930.2 I MISCELLANEOUS GENERAL EXPENSES 15,251 30 17,488 89 2,237 59
Page 2 of 4
Attachment 1 Amended
BURKESVILLE GAS COMPANY, IMC. 2006 ACTUAL
vs PROPOSED
Proposed Actual Increase
Jan .. Dec 06 Proposed (Decrease)
933 I TRANSPORTATION EXPENSES 933.20. Repairs and Maintenance 933.30 Vehlcle Insurance 93340. Fuel 933 . TRANSPORTATION EXPENSES I Other
Total 933. TRANSPORTATION EXPENSES
Total GAS OPERATION & MAINT EXP Total Expense
Net Ordinary Income
Other IncomelUtpenss Other Income
OTHER INCOMEJOBBING B ADJS
Total OTHER INCOMEJOBBING & ADJS
419. interest and Dlvldend Income 41901 "Interest Income 41902. Discounts Earned
415. REV FROM MERCH, JOBBING & CT WK
Total 419. Interest and Dlvldend Income
Total Other Income
OIher Expense OTHER DEDUCTIONS JOBBING 8. ADJS
416 ' COSTS & EXP MERCH, JOBB & CT WK 41601 LABOR 41602 PARTS
Total 418 . COSTS & EXP MERCH, JOBB 8 CT WK
426. NONUTILITY DEDUCTIONS 42601 . Meals 42602. Travel
TolaI426. NONUTILITY DEDUCTIONS
427 " INEREST EXPENSE 42701 . Flnancs Charge 42702. Loan Interest
ToIal427. INTEREST EXPENSE
474 03 1.200 00 725 97 3,853 82 3,735 16 (118 66) 4,117 74 5,000 00 882.26
10.168.80 10,168.80 0.00 18,614.39 20,103.96 1,489.67
615,260.77 663,722.83 47,844.30 682,023.69 733,467.96 50.846.51
(42,998 95) 54 249 06 97,865 TI
10.404.99 10.404.99 0.00
1040499 10,404 99 0 00
4 70 4 70 0 00 280.12 260.12 0.00 284.82 284.82 0.00
10.689 81 10 689 81 0 00
4.787 63 4.767,63 0 00 555.75 555.75 0.00
5.343 38 5 343 38 0 00
107 84 107 84 0 00 1.484.77 1,484.77 0.00 1,592 61 1,592 61 0 00
1,16039 1 180 39 0 00 12,165.74 12,105.23 (59.51) 13346.13 13336 62 (59.51)
Page 3 or4
Attachment 1 Amended
EURKESVILLE GAS COMPANY, INC. 2006 ACTUAL
vs PROPOSED
429.1 . AMORTlZAllON-REACQUIRED DEBT 431 1 OTHER INTEREST EXPENSE
Tofal OTHER DEDUCTIONS JOBBING & ADJS
Total Other Expense
Net Olher Income
Net income
Proposed Actual Increase
Jan - Dec OB Proposed (DsCrea6e)
(9,022 00) (9,022 00) 0 00 1.962.53 1,962.53 0.00
13.222.65 13,163.14 (59.51)
13,222.65 13,163.14 (59.51)
(2.532.84) (2,473.33) 59.51
(46,531.79) 51,775.73 97,926.28
Page 4 of 4
AMENDED ATTACHMENT 2 AMENDED EXHIBIT B
-I--_..
Description of Tax Taxing Entity Commonwealth of Kentucky Cumberland County
Cumberland County I- Cumberland County
Total Property Taxes
Tax Year 2006 Property Tax Assessment (Year Ending 12/31/05) ’ Property Tax Due With Vehicle License Renewal
Tax Year 2006 Properly Tax Assessment (Year Ending 12/31/05) Property Tax Due With Vehicle License Renewal Tax Year 2006 Property Tax Assessment (Year Ending 12/31/05)
~ - ”
City of Burkesville _.”
Account 40805 - Propertv Taxes
Amount of Tax $ __, 923.76
383.20 561.17 141.67
2.228.13
$ 4,237.93
Burkesville Gas Company, Inc has filed a protest to the property assessment for the tax year 2007 (for year ending December 31,2006). The Department of Revenue‘s proposed value for the lax year 2007 was $594,270 opposed to a value of $450,000 in the tax year 2006 The assessed value in tax year 2006 was also the result of a protest
’ On the original filing, this was incorrectly listed as 2006 Property Tax, however this was property tax paid when licensing one of the vehicles
* This property tax statement was recently received from Cumberland County The assessment is for the 2006 tax year.
ADDENDUM
Ordinary IncomeiEXpense Income
GAS SALES 480. RESIDENTIAL SALES 481 . COMMERCIAL 8 IND SALES
Total GAS SALES
OTHERGASRNENUES 487- FORFEITED DISCOUNTS 488 .' MISC SERVICE REVENIJE
Total OTHER GAS REVENUES
BURKESVILLE GAS COMPANY 2007 ACTUAL
VS PROPOSED
Proposed Actual Increase
Jan - Oec 07 Proposed (Decrease)
~ o t a l Income
Expense DEPRECW~ON a ~ m
403 I DEPRECIATION EXPENSE 406 . Utlllly Plant Acq AdJ
408 TAXES OTHER THAN INCOME 40801 ' Stat# 40802. FICA, MEDICARE 40803. FUTA 8 SUTA 40804. Local 40805" Properly
Total 408 r TAXES OTHER THAN INCOME
Total DEPRECIATION B TAXES
GAS OPERATION 8 MAINT EXP 804. NATURAL GAS PURCHASES 868. TRANSMISSION FEE 860. RENTS -RIGHTS-OF-WAY 874 " MAINS 8 SERV SUPPLIES B EXP 876 * MEAS B REG STATIDN EXPGENERAL 878. METER AND HOUSE REG EXPENSE 879 ' CUSTOMER INSTALLATION EXPENSE
892- MAJNTENANCE OF SERVICES 893 MAINT OF METERS &HOUSE REGULlX SU?. . lAmR W D M G M P R l S E 903 - Customer RecorddCoilectlon Exp
887. MAINS a SERV LABOR B EXPENSES
910. MISC CUSTOMER ASSISTANCE
921 . OFFICE SUPPLIES B EXPENSES
207,122 63 267,612 98 60,490 35 415.293.40 509,811.57 94.518.17 622,416 03 777,424 55 155,008 52
1,290 98 1,290.98 OW 1,038.75 1.038.75 0.00 2,329.73 2,329.73 0.00
624,745 76 T19.754 28 155,008 52
59,222 16 59,222 16 0 00 (1.594 56) (1,594 56) 0 00
1.105.18 1,105 18 000 , 6,079.27 6,113.39 34.12
408 01 408 01 0.00 35.00 35.00 0.00
5.148.01 5.148.01 0.00 12,775.47 12,809.59 34.12
70,403..07 70,437 19 34 12
388.123.51 66,238.32 3,000 00 7,987.14 5,597 20 2,873 74 1,850 51
30.022.02 457 65
4.448 71 3.361 -40
18,264 50 371 00
388,123 51 96.814 20 3,000 00 7,987 14 5,597 20 2.873 74 1,85051
30,02202 457 65
4.448 71 3,361 40
19,184 50 371 00
0.00 30,575 68
0 00 0 00 0 00 0 00 0 00 0 00 0.00 0.00 ow)
920 00 0 00
Page 1 of 4
ADDENDUM
BURKESVILLE GAS COMPANY 2007 ACTUAL
vs PROPOSED
92101 . Bank Servlce Charges 92102 r Dues end SubsCrfpUOCtS 92103. OfflCe SUpplles 92104 I Postage and Delivery 92106 Computer RepairslMaintenance
Total 921 . OFFICE SUPPLlES &EXPENSES
923 OUTSIDE SERVICES EMPLOYED 92301 .Accounting 92302. Legal Fees 92303 " Management Fees 92304. DRUG TESTING
Total 923 3 OUTSIDE SERVICES EMPLOYED
924 * PROPERTY INSURANCE 92401 . Llahility Insurance
Total 924. PROPERW INSURANCE
926 ' EMPLOYEE PENSIONS 8 BENEFITS 92403 'Work Comp 92406 ~ MEDICAL INSURANCE- EMPLOYEES 926 r EMPLOYEE PENSIONS B BENEFITS" m e r
Total 926. EMPLOYEE PENSIONS 8 BENEFITS
930.1 GENERAL ADVERTISING EXPENSES
930.2. MISCELLANEOUS GENERAL EXPENSES 930.22 I Building Repairs 930.23 9 ContribuUons 930.24. Gas and Electric 930.26. Llcenses and PemlG 930.28. Prfntlng and Reprodudion 930.29 " Professlonal Fees 93030 Telephone 9 3 0 3 .Water 930.32. Security 930-33 Equipment Repair 930 34. Trainlng and Education 930.35 . Mlscellaneous Labor 930.36. Customer Relations 930 37. Rents 430.38 I Training Related T m l 930.39 Training Related Meals 930.40~SeWlce Fees
rota1 930.2 1 MISCELLANEOUS GENERAL EXPENSES
Actual Proposed Increase ....
Jan - Dee 07 Proposed (Decrease)
40 00 40 00 0 00 499 20 499 20 0 00 879 40 879 40 0 00
3,089.82 3.089 82 0 OD 1,644.00 1,644.00 0.00 8,152 42 6,152.42 0 00
17.557.50 17,557.50 0 00 3,402 10 3,658 39 256 29
0 00 21,800 00 21,600 00 192.70 192.70 0.00
21.152 30 43,008 59 21,856.29
28,819.00 27.103.80 (1.715.20) 28,819 00 27,103.80 (1,71520)
81900 818 00 0.00 15.644 95 15.644 95 0.00 1,000.00 0.00 (1,000.00)
17,483.95 16,463 95 (1,000.00)
699 24 1 .OOD 00 300.78
1,243.91 100.00
3,416 22 114.49 16294
1,640 00 5,738 55
443 64 588.00
2,53257 1,660 OD 2,736 50
121 90 69 20
590.58 127.72
300 00 100 00
3,416 22 11449 162.94
1.640 00 5,738 55
443 64 588 00
2,532 57 1.680 00 2.736 50
121 90 69 20
590 58 127 72
(943 91) 0 00 0 00 0 00 D 00 0 00 0 00 0 00 0 00 0 00 0 00 0.00 0 00 0 00 0 00 0 OD
49.50 49.50 0.00 21,335 72 20,391 81 (943 91)
Page 2 of 4
ADDENDUM
BURKESVILLE GAS COMPANY 2007 ACTUAL
vs PROPOSED
Proposed Actual Increase
933 TRANSPORTATION EXPENSES 93310. Rent and Leases-Transpotlation 933.20. Repalrs and Maintenance 933.30 . Vehlcle lnsuranee 933.40 ' Fuel
Total 933. TRANSPORTATION EXPENSES
Total GAS OPERATION & MAlNT EXP
76701 , Payroll Expenses ~ o t a l Expense
Net Ordinary Income
OtherlncomeExpense Other Income
OTHER lNCOME4OBBlNG & ADJS
41501 . Prlor Year Adfusbnents Total OTHER INCOMEJOBBING B ADJS
419. Interest and Dividend Income 41901 . Interest Income 41902. Dlscounls Earned
416. REV FROM MERCH, JOBBING B CT WK
Total 419. Interest and Dlvldend Income
Total Other Income
Other Expense OTHER DEDUCTIONS JOBBING B ADJS
416. COSTS B EXP MERCH, JOBB B CT WK 41601 . LABOR 41602 1 PARTS 41607. FracUon Of Cenk Adjustment
Total 416 1 COSTS & EXP MERCH, JOBB & CT WK
426 NONUTILllY DEDIICTIONS 42601 ' Meals 42602 Travel
Total 426. NONWILITY DEDUCTIONS
427 ' INTEREST EXPENSE 42701 - Flnance Charge 42102 . Loan Interest
10,168.80 10,168.80 0 00 1,310 63 1,31063 0 00 3,596.87 3,544 76 (52.1 1) 5,178.16 5,178.18 0.00
20,254.46 20,202.37 (52.1 1)
648.472 81 698,414 52 49.941 71
28.76 o on 128.78) .---- -, ._ - _. ~
718.904.66 768.851.71 49,947.05
(94,158.90) 10,902 57 105,061 47
13,109.05 13,109 05 0.00 310.69 319.69 0.00
13,426 74 13.428 74 0 00
4 03 4 03 0 00 176.53 178.53 0.00 182.56 162.56 0.00
13,611 30 13,611 30 0 00
5.728.63 5,726 63 0.00 1,694.31 1,694.31 0.00
0.08 0.08 0.00 7,423 02 7.423 02 0 00
143 04 143 04 0.00 1,169.18 1.169.18 0.00 1,312.22 1,312.22 0 00
439 27 439 27 0 00 12,106.23 11,215.26 (890.97)
Page 3 of 4
ADDENDUM
BURKESWLLE CAS COMPANY 2007 ACTUAL
\Is PROPOSED
Total 427. INTEREST EXPENSE
429,.1 . AMORTIZATION-REACQUIRED DEBT 431 * OTHER INTEREST EXPENSE
Total OTHER DEDUCTIONS JOBBING B ADJS
Total Offier Expense
Net other Income
Net Income
Actual Proposed Increase
Jan - Dec 07 Proposed (Decrease) 12,545 50 11,65453 (890 97)
( 9 . 0 ~ . 0 0 ) (9,022 00) 0 00 2,677.37 2,677.37 0.00
14,936.11 14,045.14 (890.97)
14,936.1 1 14,045.14 (890.97)
(1.324.81) (433.84) 890.97
(95.483.71) 10,468.73 105,952.44
Page4oF4
2008-03-24 Co. CLerk
COi4?!O?YqfALTH OF KENTUCKY 1 1 1,002 Z 1 d P . 3 MENT OF REVENUE OZ'HICZ PROPERTY VALUATIOX
ut;Lk& Service Branch 3 &?0%%2&S Ln, 4th F1, Station 32
Frankfort, Kencucky 40620 ( 5 0 2 ) 564-8175
12708645884 >> 270 864 1795 P 5 / 6 --
Public service COmp2ni. Assessment Certification To Counry Clerk. The Dept. of Revenue certifies this final aasessment according to K2S 136.180. This assessment is subject to all tu. levies as explained below.
Cara L. Jarrel l , Director Division of State Valuation
PIfENDED CERTIFICATION OF PUBLIC SERVICE COMDANY PROPERTY ASSESSMENT FOR TAX YEP2 2006
When processing an F X r l J D E D crrtificPcicn. check to see ii; a bill has been sent . If the bill is unpaid, exonerate the original and issue a corrected bill. If the bill was paid based on the original certification, determine if a supplemental bill should be issued or if a refund is due based on this amendment Refunds should he calcen from current year's collections
COUNTY: CUMBERLAND CERTIFICATION DATE: 09/10/2007
TAXPAYER: BUPXESVILLE GAS COMPANY INC GNC: 005561 PtDRESS: CONS FINAN RESOURCES - T SXIREY
5005 LIVE OAK ST GREENVILLE,TX 75&02-0000
TYPE CO: GO
TANGIBLE ASSESSMENT NAME OD TAX DISTRICT REAL ESTATE PROPERTY FOR LOCAL TAX -- COUNTY GENERAL 342,000.00 108,000.00 450,000 . o o
SCHOOL CUMBERLWD COUNTY GENERAL 342,000.00 108,000.00 450 .000 .00
CITY BURKESVILLE 342,000.00 108.000.00 450,000.00
Commonwealth of Kentucky
PROPERTY TAX STATEMENT PUBLIC SERVICE COMPANY
For County School or Special Taxes
Return Payment to:
Sheriff James Pruitt County Cumberland Address PO Box 838
Burkesville, KY 42717
Assessment for 2006 Date 6/12/2008
Address: PAYMENT INSTRUCTIONS This statement for public service company property taxes is due a n d ~ a y a b I e 3 0 . $ a y ~ - ~ ~ ~ t i c g (KRS 136.050 (2)) No discount is allowahle for early payment If not paid within 60 days, a 10 percent penally plus a 10 percent s ~ ~ ~ s x K & ~ o ~ ~ J w ~ T ~ W interest at the tax interest rate per KRS 131.183 per annum applies Make payment to sheriff of county named
Name. BURKESVILLE GAS CO
Street: 5005 LIVE OAK ST
City: GREENVILLE
State: TX on statement,
Zip: 75402
Attn:
- - Property Class-Rate Per 5 100 Value county School Special
Totals by Taxing District $238 50 $1,47600 $907 31
Payment Received By:
SherifflDeputy
- Date
Total Tax I( $2,621.81
Penalty (10 percent of total tax if not paid within 30 days) (10 percent sheriff add on) Interest (tax interest rate per KRS 131 183 perannum if not paid within 30 days)
Total Tax, Penalty, and Interest
a B 0 6 )
/'
Commonwealtli of I<cntucliy DEPARTMENT OF IZEVENUE
OFFICE O F PROPERTY VALUATION Public Service Branch
501 Higli Street 4th Floor Station 32 Frankfort KY10620
Piione (502) 564-8175 FAX (502) 561-8192
NOTICE OF ASSESSMENT
WRKES\'ILLE GAS COhlPANY INC TOM SHIREY 5005 [,WE OAK ST GREENVII.L,E TX 75402
This Nolicc of Asrcrsmunt will become linnl ou 12/09/2007,45 days from tlie nolice dntc., A corrcrponding Notirc ufTns Due is buing sent lroni tlic Complinncc and Accounts Rcccimble Syrlcin bnscd on the Total Asrcrmicut I I I O ~ Y I I belorr' Tlie \'olix of Tar Duc will jirovidu tlie statu tax iiability, :my npplienble inlcresl nsdloi pciiiillics tlmf mny be assc~sc.I. L.ocnl tzws wil l bc billed sepnrnlely by t i i t loci1 tnxlng jurisdictions wLwe your propcrty Is Ioc: ied.
I f you prulcsr this asrcsrment, sec cacloscd 61F009 Nolifieatioii-Pnttcsli,ig your Assesmicnl. You m u s t submill n w i t l c i i protest i u accordnnrc witit ICRS 131.1 IO; and as required by KRS 132,825, your prolcsf must specify tile rnluntion you claim to be II'IIC. Your wrilim protest stating your clainicd wluc and your pnymcnt oitax for your clnimcd vnlue must be submitted to tiic Ditision or Protest llcsulution on or bciorf 12/09/2007 or no furtlicrrcntcdics rr'ill be nvoiloblc rcgnrding this nssessment per KRS 134.590. Submil p u r protest and onYnieii1 lo: ATTN Prop~rly Tu Resolution / Public Scrricc Scclion, Office ofL.cgol Scrviccs for Revcnuc, Division of Prolcst Resaluliou. . . . YO Bor 3, Fmnlifoort, KY 40602-0003. You moy conlnet l l i c division at Piionc (502) 564-6734 a i d Fnr (502) 561-3788
Notice Date : 10/25/07 Tax Year 2007 (For Year Ending Deceniber 31,2006)
PROPERTV CLASS
STATE A N I LOCAL Per SI00 \'ALtiE TAX DUE TAX RATE ASSESSED STATE
UY Real Eslnfc 0.114 ~344 000 55.000 68.20 YQ1! *Tangible Proper@ 0.45 /06; uuo 539,270 2,426.72 W4.L;' Busincsr Inventory 0.05 0 0.00
.- I-
STATE TAX ONLY
Foreign Trnde Zone Tanglblc 0.001 0 0.00
R c c y l i n p Equipment 0.45 0 0.00
hlonaf~etsr.lug Rlaclilnery 0.1: !i 0.00
I'ollulion Control Equipment 0.15 0 0.00
Tclcphonic Equipment 0.15 0 0.00
Busincss Inrcnfory (Rlhl) 0.05 0 o.,oo
IRB Property 0.015 0 0 00
IRB Properly R'onlnsnblc 0.00 0 0.00 n , . \
TOTAL ASSESSED VAL.UE AND STATE TLY DUE S591.270 s2.194.92 -" I
"Escludcs hlotor Ve1,iclCs so - -.--. lnfc filcd rclurns per KRS 132.290 (3)" A 20% pcnnlty is lor omittcd property pcr. I<RS 132.290 (1).
Applicoblc infcrcil will bc npplicd ivlicn lnfe or oniillcd.
An Equal Oppununity ErnpIoyenWFID
.~ 67/07/2668 69: 52 12708645135
DTO52A1 BKCHOO23 REGIS INQUIRY BY PLATE, TITLE, VIN, NAME,DECAL NEXT SCREEN CLERK KAW PLATE OS 413348 TITLE 031780290001 VIN 1GCCS14H938260514 999 OWNER-I SHIREY, DAVID THOMAS COUNTY CUM8 DECAL R460777 TRANSITION TO-- TITLE INQ CHAIN OF OWNERSHIP
REGISTRATION CO CUHB CTLW 00113361 TITLE STATUS ACTIVE REG CODE 00 REGULAR REGIS REG STATUS ACTIVE REG ACTION TYPE B RENEWAL PLATESDECAL EXP DATE 11/30/08 REG DATE 11/28/07 REG ACTION DATE 11/28/07 RMKS EXEMPT TYPE/CITY TITLE BRAND VKHICLE STATUS ON ACTIVE D8 VEH TYPE T MAKE CHEV MODEL. CS10603 MODEL* FLEETS1 CYL 04 YR MODEL 03 STYLE PK COLOR WHI GROSS WT 010
ODOMETER 7 MOTOR II NO OF LIENS 1 FEES /TAXES-- --REG- --CLERK 6.00 STATE 15.00
TITLE-CLERK .OO STATE .oo USAGE-VALUE 11658.00 TAX CURR NADA 7350.00 TAX
ADDRESS P 0 BOX 63 CITY BURKESVILLE ZIP 427170000
OWNER-2
ADDRESS M190-PRESS PFKEY 8 FOR NEXT PAGE
LEASEE COUNTY or RESIDENCE
DT052A1
Rd
\
KIM KING, CiJMBERlAND CO CLERK P 0 BOX 275 BURKESVILLE, KY 42717
MOTOR vEnicm TXX ANDIOR REGISTRATION RENEWAL NOTICE &,nuid* I<a"n(4D,P*"! .I-*
7 i , u , i o . r n b i " r w " r ~ u m # IhluUlhLcik~d IO
,D* ,"lm,hj,my lid& "hI"(iM8"r
COUNTY OF RESIDENCE CUMBERUND VEHlCLEVAWEASOFJan 1,2008: $1,771.00
TAX JURISDICTION - RATE STAXDUE STATE 0.4500 7.97 COUNTY 0.0930 1.65 CO SCHOOL 0.5300 9.39
0.0436 0.77 0.53
LIBRARY 0.0300
0.65 HEALTH
0.0369 1.03-
EXT SERVICE AMBULANCE 0.0580 C-BURKESVILLE E2330
$26.12
AUTO'*5-DIGIT 42717 T684 P I ..I)... .'..*."~..*. $53.12 BURKESVILLE GAS INC
PO BOX 69
TAX REGISTRATION DUE FEE 0 TOTAL DUE
FOR MAIL-IN RENEWAL. ADD $2.00 BURKESVILL.E, KY 42717-0069 POSTAGE a HANDLING FEE
l,lllllllllllllllllllll~lllllllllllllll~~l~lllllll~l~ll,l~ll,l _____-_ ~ ._.... -. -.
1
RIYTCLLLIOW Ynmm&Pm c o " u I W * R W W a U W r r r
KIM KING. CUMBERLAND GO CLERK P 0 BOX 275 BURKESVILLE, KY 42717
TAX J U R I S D I C T ~ - RATE $TAXDUE 0.,4500 105.25 0.,0930 21.75 STATE 0.,5300 123.96 COUNTY 0.0436 10.20 GO SCHOOL
7,02 8.63
0 0300 LIBRARY
0.0369 HEALTH
0.0580 13.,57 EXT SEENIC-E 54.50 0.2330
AMBULANCE CBURKESVILLE rr,
TAX DUE REQISTRATtON FEE TOTAL DUE
(* $384.38
POSTAGE &HANDLING FEE FOR MAIL-IN RENEWAL, ADO $2 00
SHIREY. DAVID THOMAS BOX ~ ~ / B V I L L E GAS BIJRKESVILLE, KY 42717
1.1 .. 1..1.11...1...1ll...ll.l .I
KI I KING, CUMBERL ND CO CLERK P o Box 275 BURKESVILLE. KY 42717
MOTOR VEHICLE TAXANDM)R REGISTRATION RENEWAL NOTICE
COUNTY OF RESIDENCE CUMEERLPIND VEHICLE VALUE AS OF Jan 1.2W8: $798.00
TAX JURISDICTION - RATE $TAXDUE STATE 0 4500 3 59 COUNTY 0 0930 0 74 CO SCHOOL 0 5300 4 23 LIBRARY 0.0436 0 35 HEALTH 0.0300 0 24 EXT SERVICE 0 0369 0 29 AMBULANCE 0 0580 0.46 C-BURKESVIL LE 0 2330 166
TAXDUE REGISTRATION E E TOTAL DUE
$1 1.76
$2 POSTAGE & HANDLING FEE FOR MAIL-IN RENEWAL. ADD $2 00
AUTO"5-DIGIT 42717 T685 PI .. .....**. .... *.* .... BURKESVILLE GAS CO INC PO BOX 69 BURKESVILLE, KY 42717-0069
1,1,11,~1,1111l1~~~1lll~,lll,l~lllll~lll,llllllll~llll,ll,ll~l
Table 2
Acct# 408 02 903 00 923 02 926 00 930 22 933 30 767.01
Title - FICA, Medicare Customer Records, Collection Legal Fees Emp Pensions & Benefits - Other Building Repairs Vehicle Insurance Payroll Expenses
Documentation and/or workpapers attached
Amount $ 34 12 $ 920 00 $ 256 29 $ (1,000 00) $ (943 91) $ (52 11) $ (28.78)
Name of witness responsible for responding to this question: Toni Shirey and Brenda Everette
CASE #2008-00032
2007 Actual Hourly Rate 2007 Actual Payroll Paid
1/04/07 - 6/07/07 $ 9.00 $ 8,280.00
2007 Payroll Total $ 19,880.00
6/.14/07 - 12/27/07 $ 10.00 $ 1 1,600.00
~
Scheduled Payroll Check Dates
1/03/08 - 12/25/08
2008 Actual Current Hourly 2008 Total Payroll Based on Pay Rate Current Hourly Rate
$ 10.00 $ 20,800.00
$ 20,800.00 _ _ ~ ~
Name of witness responsible for responding to this question: Tom Shirey arid Brenda Everette
Difference in 2007 Actual Payroll and 2008 Proposed $ 920.00
m .l
0 g
N N
4
0 0 0
m
g g g
! i
;L .- m N N VI m w m m
-h VI 4 N
CASE #2008-00032
Supporting Calculations for information Request l l b , Table 2, ltem 3
The proposed pro forma adjustment for legal fees in the amount of $256 29 is estimated for 2008 based on the actual expenses paid during the 2006 fiscal year There are no workpapers for this calculation, please see the 2006 Actual vs Proposed included with the March 4, 2008 letter to Commission Staff
Name of witness responsible for responding to this qoestion: Toni Shirey and Brenda Everette
CASE #2008-00032
Sunnorting Calculations for Informntion Request l l b . Table 2. Item 4
There is not any documentation or workpapers to support Burltesville’s proposed pro f o r m adjustment in the amount of $1,000 00 for Account 926 00 Einployee Pensions and Benefits As stated in the response to the Coiiiinission Staffs First Information request, Item 12, this was a bonus paid to Burltesville’s employees for obtaining a favorable report on the Commission’s field report This bonus is not a fringe benefit ~ ~ s ~ r a l l y offered to its employees and will not be oKered during the fiscal year 2008
Name of witness respoiisible for respouding to this question: Tom Sliirey and Brenda Everette
CASE #2008-00032
Supnortine Calculations for Information Request I lb, Table 2, Item 5
The proposed expense amount for Account 930 22 -Building Repairs was an estimate of $300 00 based on past history resulting in a pro forma adjustment decrease of $943 91 During the fiscal year 2007, Burltesville’s building repairs expense included a termite contract in the amount of $930 00 which is not expected during the fiscal year 2008
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
CASE #ZOOS-00032
Year 2007 Actual Premium Paid 2008 Premium Amount Difference
Sunportinp Calculations for Information Request I lb, Table 2. Item G
The pro forma adjustment to Account 933 30 - Vehicle Insurance is due to a reduction in tlie yearly premium amount, therefore resulting in a decrease in the amount of $52 11
The calculation is as follows
Amount $ 3,596.87 $ 3,544.76
$ (52.1 1)
Name of witness responsible for responding to this question: Tom Sliirey and Brenda Everette
PAflMAC I UNDERWOOD
IE€FENONI(IWN. W 6Q99 9 3 i 9 ~ ~ v ~ a n s v i t ~ ~ RD
Named insured
BURKESVILLEGAS CO INC 5005 UVE OAKST GREfNWiLLE, IX 75402
Policy number: 01976735.5 Undenriinen by: llnlled Flnandal Cosualry Company December 1 I , 2007 Policy Porion: kn 1 3 . 2 ~ 0 8 I h n 13 8 0 5 Page I of 3
driveinsurancexom Online Service Make paymenu. [neck billing aciivipI piin! DOllCY dQcUmen1S. 01 check The 5ta lv I of d claim
502.2674949 ~ r n ~ e ~ ~ ~ ~ ~
PARMAC I UNDERWOOD Conlac1 your agen:kei perulnbiiadm it
llnswramce Coverage This is your Renewal Declarations Page
Thk Renewal Declataiionr Page is eficctiw only if the minimum amouni die la anew your policy is received or postmaked by Januaty 13.200~ Your coverage begins on Januaiy 13, 2008 at 12:Ol a m Ih is policy expires onianuaiy 13.2009 at 12:01 a m
Your insurance oolicy and any poiicy endosementr contain a iuil explanaticn of yourcovetage The policy IimitS shown for an auto may not he combined with the hmits hi fie sinie coverage on anoiher sun, unless ihe policy conlna allows ihe stacking of limit%Tlre policy coo:ncrisiorm6~12 (03iOS) ihe contiaa is modiiied by forms 2128 (07/05). 1652kY (IljOL), 2852R (: i/04). 48521cl (11104 4 B B l U (11/04), 1890(06/04)and i891 (09/041 The named inruled organlzafion iype is a corpotaiion
Outline of coverage PICmlm .., . D6dciibir , . . , . . . iimla
%l,OOO,oOO combined single iimii $72 ii h . , . . . , . . , , . . . . . . . , . , . . , . ,.
Underinsuied Molonst
T O ~ A policy level coveraga 5342.00 . . . . . . . . . . , . . . , , . . , , .
h i i cy number 01916735.5 BURKEWILLEGAS CO INC
b 9 ? 2 of 3
Urn"< Summary Ievol coverage
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bodily Injury and Pmpeny Omage Liability Si,ooo,ooo combined ;Ilni, i i . i i 6
Compmhemive ,..
. . . . Diaunlbie PRrniUrn . .
. . . . . . . . . . . . . . . . . . . ,. , . Penonat lnjuty Pmieaion
. . . . . . . . . . . . . . . . . . . . . . . . . BE Withour Workels Compensation
See .......................... Schedule Oi Covered Autos 310 , ,..
$0
Limi! of llahllily lei5 dedudible .. , , . , . , , . . . . . . . . . . . . . . . . . . . . . . . Fiie And Theft Wiih Combined Additional Coverage
Collision . . . . . . . . . . . . . . . . . . . . . . . . . . . See Schedule Of Coveied AUIOI a3
i i 6 . , . 114
. . $l,OOO,OOO combined tingle livir 6R
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$2.795.00
-1% 10 53.386.66 . / , . , ,.,,
Number of Employees (0. IO)
l
2 DAVID KEMPTON 3 IUANAMCCARTY
Rated drivers . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . .
Auto coverage schedule
1 2003 Chevy Pickup V I N lGBJC34ij3E265752
Liability U.,!!!? >lP . . .
5644 9129 Premium
CmP camp Collirim COlliiO" $500 Physical Damage oodumk . . . . . . . . . . . . ~ ~ , ~ i ~ ~ ?$?Me bnl"", ,,,,..
$:98 $500 8272 Premlum
2 , 2003 Chavrolec Pickup VI& iGCCS14H938260514
tiabillty !@!I!? rip ......
$674 $157 Premium
CoUiiion COIl,ii?" Physlcal Damage %%PIO ........... %Turn OCdU~Ib!! Piemluin .........
5500 iiii 3500 $219 Premlum
W e d Amount: $25,513 h a g i n g Zip Code: 4271) Radius: 50
h"lalm*l
51,243 ..........
8ta:edArnount: %: 1.656 Ganging Zip Code: 42717 Radius: 50
k.iorm ......... $1,162
E C m m t d
3 200% Eelsh Trailer VIN: lBGCO1214Y1034881
tiability !!?% i!! Premium $0 SO
flh3C ilkm coii,*iB" c0ii:en Dedunible P i m u m . . , , , , , . , , Physical Vamage oediiaoie :murr
, , . . , . , , . . . . , , . . , , , . P r e in i u rn 9500 Si5 $500 bh6'
4 1997 Equip Trailer VIN: W27749
Liability !!?b!i., Pi! Premium so so
Physical Vamage Oedvn!b!! Premium $500 %SB $500 $79
F&< war Coliirion @Vi!jO"
Pmmiun . . , , , , . , DfdU!me 1RmlUm , . , , , . . ,
Staled Anounl: $3.000 Ganging Zip Code: 52717
Swed Amount $8,000 Garaging Zip Coce: 42717
Premium discount i oky
019767?5-5 , .
Loss Payee information
Renewal
, . I , , . . 1 idis Payee Aulo I MA?
PO BOX 531% IIMONiMUM, MD 21094 2003 Cheuy Pickup (lG%34153E26515i)
PO BOX 32500 LOUISVILLE. KY 40232 2003 Cheviokr P!dtup (lGCCJ14H9382605 14)
, . . , , , . . , . . . . . , . . . . . . .. 2 toss iayee Auto 2 BANK ONE
Company officers
Policy number: ~1976735.5
Page 3 e1 3 BURKENIUEGASCD INK
Radius. 50
A i m lnzl $71
. . . . , , , , .
Radius: 50
Secretary
CASE #2008-00032
Supporting Calculations for Information Resuest l l b , Table 2. Item2
There are not any workpapers for this pro forma adjustment decreasing Account 767 01 -Payroll E.xpenses in the amount of $28 78 This expense is for the City of Burlcesville payroll withholding tax The C,ity of Burltesville increased the maximum amount of withholding tax for rhe fiscal year 2007 The maximum deduction amount was not increased in the QuiclcBoolcs payroll file This error has been corrected therefore the expense will not exist during the fiscal year 200s
Name of witness responsible for responding to this question: Toni Shirey arid Brenda Everette
Century Surety Company 465 Cleveland Avenue
Westerville, Ohio 43082 6144952000
ww.centurysurety corn COMMERCIAL LINES POLICY
COMMON POLICY DECLARATIONS
POLICY NO.: CCP543400 NAMED INSURED AND ADDRESS:
BURKESVILLE CAS COMPANY, INC. P.O. BOX 962 GREENVILLE, TX 15403
RENEWAL OF CCP481342 CODE NO : 5618A INSUREDS BROKER RISK PLACEMENT SERVICES P.O. BOX 14032 LEXINGTON, KY 4051 2
POLICY PERIOD: From: 04/24/08 Business Description: GAS UTILITY
IN RETURN FORTHE PAYMENT OF THE PREMIUM, AND SUBJECTTO ALL THE TERMS OF THIS POLICY, WE AGREE WITH YOU TO PROVIDE THE INSURANCE AS STATED IN THIS POLICY..
THIS POLICY CONSISTS OF THE FOLLOWING COVERAGE PARTS FOR WHICH A PREMIUM IS INDICATED. THIS PREMIUM MAY BE SUBJECT TO ADJUSTMENT.
To: 04/24/09 at 12:Ol AM., Standard lime at your mailing address shown above.
individual Joint Venture Partnership Limited Liability Company (LLC) X Organization (Other than Parinenhip. LLC or Joint Venture)
PREMIUM COMMERCIAL GENERAL LIABILITY $15,560
PREMIUM PAYABLETO INSURER $15,560 S/L Tax 478.80 ; KDRS 239 .40 ; Mun., Tax 1,835.,40; Exp. COnSt., 400 . O O
TOTAL COST $18,513.60
25% of the Policy Premium is fully earned as of the effective dale of this policy and is no1 subject lo return or refund Service of Sui1 (if form CCP 20 10 is attached) may be made upon: Business Risk Services of Ohio, Inc.
CSCP 1001 (03-06); CSCPl000 (02-04); CCP 2010 (03-07): IL 0017 (1 1-98); IL 0003 (07-02): OIG 1202 (10-03): OIG 1203 (10-03); IL 0021 (05-04): CGL t500 (01-03)
at time of issue.:
Any person who. with inlent lo defraud or knowing that he 1s facitilating a fraud againsl an Insurer, submits an applica deceptive slalernent Is guitly of t n ~ r a n c a (mud COMPANY REPRESENTATIVE: BUSINESS RISK SERVICES OF OHIO. INC -0iG1 4236 TULLER ROAD. ONE NORTH
Countersigned By __ Authorized ReDresentative
DUBLIN, OHIO 43017 IN WITNESS WHEREOF, thk Company has executed and atlested these presents: bul this policy shaU not be valid unless counlenigned by the duly Authorized Agenl of this Company at the Agency hereinbefore mentioned,
CSCP 10 01 03 06 Secretary President
Century Surety ompany COMMERCIAL GENERAL LIABILITY COVERAGE PART DECLARATIONS
Policy No: CCP543400 Effective Date: 04/24/08 ** 12:Ol A.M. Standard Time
NAMED INSURED: LIMITS OF INSURANCE:
BURKESVILLE GAS COMPANY, INC.
Seneral Aggregate Limit (Other than Product-Completed Operations) $2,000,000
Products-Completed Operations Aggregate Limit $1,000,000
Personal and Advertising Injury Limit $1,000,000
Each Occurrence Limit 5 1,000,000
Damage to Premises Rented to You
Medical Expense Limit
$ 50,000 Any one Firel
$ 5,000 Any one Person Occurrence
RETROACTIVE DATE: (CG 00 02, CGL 1551 or CGL 1553) Coverage A and B of this insurance does not apply to "bodily injury", "property damage", "personal injury" or "advertising injury" which occurs before the retroactive date shown here:
DEDUCTIBLE: $ SEE FORM CG 0300 0196 (this deductible also applies to Personal and Advertising Injury Liability ) Deductible also applies to Supplementary 7ayments - Coverages A and B X Yes No
Bodily Injury Liability & Property Damage Liability Combined
LOCATION OF ALL PREMISES YOU OWN, RENT OR OCCUPY:
01 t 19 UPPER RiVER STREET; BURKESVILLE, KY 42717
PREMitlM RATE: ADVANCED PREMIUM SVTerr Code Classincalion Prem. Basis Prico All Olher Pr/Co All Olher
KY 95305 Gas Companies (S) 8622.116 INCL
KY 91586 Conlractors - subcontracted work - in connection (C) If Any INCL with oil and gas field conslruclion. reconstruction
or repair
Audil Period is Annual Unless Otherwise Stated Total Advance Premium Policy Premium is Minimum and Deposit Subtotal Coverage Premium
$25 00 INCL $15,560
$3 00 INCL INCL
$ INCL $15,560
3RMS AND ENDORSEMENTS (other than applicable Forms and Endorsemenls shown elsewhere in the policy): orms and Endorsements applying to lhis Coverage Part and made part of this policy a l time of issue:
SEE ATSACHED SCHEDULE OF POLICY FORMS AND ENDORSEMENTS SAA-100 *inciusion of Date Optional
THESE DECLARATIONS ARE PART OF THE POLICY DECLARATIONS CONTAINING THE NAME OF THIS INSURED AND THE POLICY PERIOD
CGL 1500 01 03
iJOTE TO AGENT: It is required by federal law that you provide this document to the insured.
POLICYHOLDER DISCLOSURE NOTICE OF TERRORISM INSURANCE COVERAGE
You are hereby notified that under the Terrorism Risk Insurance Act of 2002 (TRIA), as extended December 22,2005,
that we have included this TRIA Coverage and associated premium, in your policies and insurance coverage for losses arising out of acts of terrorism, as defined in Section 102(1) of the Act
The term "act of terrorism" means any act that is certified by the Secretary of the Treasury, in concurrence with the Secretary of State, and the Attorney General of the United States-to be an act of terrorism; to be a violent act or an act that is dangerous to human life, property; or infrastructure; to have resulted in damage within the United States, or outside the United States in the case of an air carrier or vessel or the premises of a United States mission; and to have been committed by an individual or individuals acting on behalf of any foreign person or foreign interest, as part of an effort to coerce the civilian population of the United States or to influence the policy or affect the conduct of the United States Government by coercion
NOTICE OF GOVERNMENT RElNSlJRANCE PARTICIPATION:
Any losses caused by certified acts of terrorism would be partially reimbursed by the United States under a
formula established by federal law (TRIA). Under this foniiula, the United States pays 90% (85% in 2007)
of covered terrorisiii losses exceeding the statutorily established deductible paid by the insurance company
providing the coverage.
The portion of your annual premium that is attributable to coverage for acts of terrorism is:
Property $ 0 Inland Marine S O Crime $ Excluded Geneial Liability .$ REJECTED Garage $ Excluded Total $ 0
This premiuiii is not refundable in the event that Congress does not extend TRIA coverage beyond 12-3 1-07 (Except in OH, IN, WI, WV and AZ)
Name of Insurer. Policy Number. CCP543400
CENTURY SURETY COMPANY
TRIAOOOI 0107
Name of witness responsible lor responding to this question: Toiii Sliirey :rnd Brewla Everelie
CASE #2008-00032
I J., I<&w 1 0 BiiJ~ie.si~ille ',s respoiisc 10 !lie Coiiiiilixsioti S/q#'r Secorid Ii~for~nn/iori /ieqr~es/, //e111 I i Dewibe /he er~~plqmieri/ re/n/iora~hip Hreiicin Eiere//e /ins lo Brir/resvi//e niid explniri (f MY. Eiiereft i s self ernployecl,
Brenda E.verette is an independent contractor to Burlcesville Gas Company, Inc Ms Everette is self employed and responsible for payroll taxes and does not receive employee fringe benefits pi,ovided to the Burlcesville Gas Company, Inc employees
Burlcesville Gas Company, Inc is only billed by Brenda E.verette for actual time spent working on issues directly pertaining to Burkesville Gas Company, Inc
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #2008-00032
1.5 R e f k t lo Britlwville 's n1ne17cied te~spo~ise io Coiiiiiiixsioii Stcrff :s Firsf /i$)r171niioti Iieqnerl, / / em 13(b),
n I17 eflch iii0i71~7 Birrltest~ille l i s / ,y cliniges fi-otn Ads E w e / / e nriLlh/t. S l i i t e j ~ Foi. ench clintge, provide nii iten7ized liar/ o f /he se,vice.rprovided ciiid /lie rirrmber of liorns billed fot onch .service,
Toni Shirey and Brenda Everette do not lteep a log of each task performed in connection with tlie rate case However, tlie total amount of time attributable to this rate case is maintained on a time i n - time out basis
The services provided on the rate case include, but are not limited to tlie following.
0
0
e
0
e
0
e
0
e
m
0
0
e
e
e
0
0
0
e
e
e
e
0
Researching information for rate case filing Researching information for responses to Commission Staffs information requests Contemplating answers for the Commission Staffs inforniation requests Malting copies Typing Discussions with Burltesville Gas Company general counsel Review past information and analyzing responses Prepared draft responses to Cornmission Staffs information requests Researched data for original application Prepared original application Preparing notice for publication Discussions with publication personnel Reviewing and understanding Commission Staffs inforniation requests Prepared excel worltsheets for data presentations Reviewed and made any necessary revisions to drafl responses to Commission Staffs inforination requests Consider and analyze future operating costs Frequent ineetings between Brenda E.verette and Torn Shirey to discuss Commission Staffs information requests Review past accounts payable information Preparing charts and tables to calculate data Telephone conversations with insurance agent E.valuating data for application and responses Word processing Preparing charts and data to summarize data for presentation purposes Pick up ofice supplies necessary to tlie filing of the application and responses to Commission Staffs information requests
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #2008-00032
e
e
0
0
e
e
e
e
0
e
Prepare final drafts for applicatioii and Commission Staffs inforniation requests Trips to Federal E.xpress and Post Office for shipping application and responses to Commission Staffs informatioii requests Conference calls with Commission Staff Research past non-recurring charges Preparing tables listiiis return check charges and reconnect fees Conversation with Cumberland County Attorney’s office concerning return check charges Determining balances owed to Burkesville Gas Company from customers with credits due on return check charges and reconnect fees Preparing aiiiendments as needed to pro forma adjustments Preparing amendments as needed to previous responses Telephone conversation with Burkesville Gas Company, Inc personnel concerning the original application and questions and responses from tlie Commission Staff
Attached is a list of tlie liours that have been billed or will be billed to Burltesville Gas Company, Inc by Brenda E.verette for services provided in tlie rate case A list of liours is also provided for Mr Shirey however, tlie liours Mr Sliirey provided for services pertaining to tlie rate case will not be billed to Burltesville Gas Company, Inc
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #ZOOS-00032
Listed below is a sumniaiy by date of Brenda Everette’s hours for services pertaining to the Burkesville Gas Company Rate Case # 2008-OOOi2
Houn billed for services provided in the above n t e case:
Date 5/2/2007
6/2iN?0117 6/21/2007
I2/1 l/2007 I 211 ~ 2 0 0 7 I2/13/2OO7 I2/14/2007 12/1x/2007
Number ofHours 3.00 1 .oo ‘1.00 2.75 8.25
10.50 5.75
~
3.110 I /22/20118
1/z;/2rio8 3 1 8/2008
3/3/2008 3/4/2008
4/12/2008 4/9/2008
Name of witness responsible for responding to this question: Toni Shirey and Brenda Everette
7.50 5.00 7.00 8.50 4.50 2.00 1.00
41 I4/2008 4/l5/2008 4 1 6/2008
7.00 4.75 6.50
~
4/17/2008 4 1 9/2008 4/201/20118 412 i/2onx 4/22/2008 4/23/2008 5/19/2008
8.25 7.25 7.00 6.25 9.50 9.75 3.75
5/23/2OilX 5/26/2008 5/27/2008 5/28/2008 5/29/2008
Iolol I~lours Billed
7.00 2.50 I .50 6.75 1 .Oil
170.75
CASE #2008-00032
6/4/2008 6/5/2008 6/23/2008 6/25/2008 6/30/2008
Brenda Everette’s liours continued
9.25 8.00 0.50 3.00 5.00
7/4/2008 7/7/2008 7/8/2008 7/9/2008 7/1 o/2no8 7/11/2008
Total I-Ioms 1.0 Be 13ilIed
3.50 6.50 6.75 7.25 6.25 6.00
89.00
7/1/2008 I 5.75 7/2/2008 I 3.50
I oral I lours For Services I’rovidcd on Rote Ciisc 259 75
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
CASE #2008-00032
Listed below is a suinrnary by date of Tom Sliirey’s hours for services pertaining to the Burlcesville Gas Company, Inc Rate Case # 2008-00032
These hours will not be billed to Burkesville Gas Company, Inc
Dntc 1/22/2008 1/23/2008 2/18/2008 3/3/2008 3/4/2008
4/14/2008 4/16/2008 4/17/2008 4/19/2008 4/20/2008 4/21 12008 4/22/2008 4/23/2008
Nuinber el Hours 3.50 2.50 7.00 4.50 2.00 4.00 4.00 4.25 3.75 4.50 3.00 5.00 6.00
Name of witness responsible for responding to this question: Tom SIiirey and Brenda Everette
5/23/2008 5/26/2008 5/27/2008 5/28/2008 6/2/2008
5.00 2.50 1.50 1.75 5.25
6/3/2008 6/4/2008 6/5/2008
6/23/2008 7/8/2008 7/9/2008
711 1/2008
Total Hours
4.00 3.75 5.00 0.50 3.00 4.00 1.50
95.50
CASE #2008-00032
13 R@t. lo /3ttrIiesiJi/h? :s nitietided t'e.spotise lo Cotiiniissioti slqff '5 FksI It!fotnialiott Reqtiesl, Iiem /3(b).,
h. h i the origitid iespotise, /3ttr.liewiIle sfales Ilia1 it bs riot Oeittg billed fix Ms. S%ir.e)' '.s mle cme ret-vices &phiti (fl!rtt . /wwi/k? /?CIS heeti chnlgeil~ for. MI. shit'qi '3
wsvices 11m1 ore h f e d it, ,lie otiietided I espotise.
Burlcesville Gas Company, Inc has not been specifically charged for these services, but is a part of the contract services provided by Tom Shirey for Burlcesville Gas Company, Inc The agreed upon fee and equitable sum of $1,800 00 per month is averaged over a one year period oftiine that was intended to allow for services provided in connection with this rate case
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
CASE #2008-00032
16 h f i r io Riirlie.s~~ille 's 1~el;po1ise io Corirri~is.sio~~ Siqjf'r Firsi hforriiniioii Reqrre.yl, lien7 I 7(b}. Provide n deiniled cnlcrilniiori io ,~i~ppoiY kV-yenr Ieveiiire s - less px caris flr7dgn.s irnri~porlflii(m ccxir of $1 70,384.
The calculation provided to the Commission Staffs First Information Request, Item 17(b) was based on the 2007 Actual Income and E.xpenses provided to the Commission Staff with the March 4, 2008 letter and labeled Addendum The calculation is as follows.
Account Description 2007 Actual Total Income 804 - Natural Gas Purchases 858 - Transmission Fees 12/31/07 Total Revenues Less Gas Cost & Tfansmission Fees
Amount
$ 624,745.76 $ (388,123.51) $ (66.238.32)
$ 170,383.93
Name of witness responsible for responding to this question: Toni Shirey atid Brenda Everette
CASE #2008-00032
AMENDMENTS TO PRO FORMA ADJUSTMENTS
CASE #ZOOS-00032
Reconciliation oFAmended Addendum 1 - 2007 Actual vs. Proaosed
Net Income - Proposed increase/(Decrease) I Per Second Response $ 108,27671
Increasel(Decrease) in Expenses Decrease in Account #40805 - Property Tax 124 12 increase in Account #92401 - Liability insurance (531 36) Increase in Account #887 - Mains and Sew Labor Expenses (3,147 61) Increase in Account #903 - Customer RecordslCollection Expense (840 00) increase in Account #40802 - FICA, Medicare (341.31)
Total Increase/(Decrease) - Per Amended Attachment $ 103,54055
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
Case # 2008-00032 Amended
Addendum 1
Ordinary IncomelExpense Income
GAS SALES 480. RESIDENTIAL SALES 481 COMMERCIAL 8 IND SALES
Total GAS SALES
OTHERGASREVENUES 487 FORFEITED DISCOUNTS 488 I MlSC SERVICE REVENUE
Total OTHER GAS REVENUES
Total Income
BURKESVILLE GAS COMPANY 2007 ACTUAL
vs PROPOSED Proposed
Actual Increase Jan - Dec 07 Proposed (Decrease)
Expense DEPRECIATION &TAXES
403 DEPRECIATION EXPENSE 406. Utility Plant Acq Ad/
408 I TAXES OTHER THAN INCOME 40801 State 40802 FICA, MEDICARE 40803 FUTA 8 SUTA 40804 1 Local 40805 Property
Total 408 TAXES OTHER THAN INCOME
Total DEPRECIATION 8 TAXES
GAS OPERATION a MAINT EXP 804. NATURAL GAS PURCHASES 858 TRANSMISSION FEE 860 RENTS ~ RIGHTS-OF-WAY 874 I MAINS 8 SERV SUPPLIES a EXP 875. MEAS 8 REG STATION EXP-GENERAL 878. METER AND HOUSE REG EXPENSE 879 I CUSTOMER INSTALLATION EXPENSE 887 I MAINS B SERV LABOR 8 EXPENSES 892 " MAINTENANCE OF SERVICES 893 MAINT OF METERS 8 HOUSE REGULTR 9021 METER READING EXPENSE 903 Customer RecordslCollection Exp 910 MlSC CUSTOMER ASSISTANCE
921 OFFICE SUPPLIES 8 EXPENSES
207,122 63 267,612 98 60.490 35 415,293.40 509,811.57 94,518.17 622,416 03 777,424 55 155,008 52
1,290 98 1,290 98 0 00 1,038.75 1,038.75 0.00 2.329.73 2,329.73 0.00
624,745 76 779,754 28 155,008 52
59,222 16 59,222 16 0 00 (1,594 56) (1,594 56) 000
1.105 18 1,105 18 000 6,079 27 6,454 70 375 43
408 01 408 01 0 00 35 00 35 00 0 00
5,148.01 5.023.89 (1 24.1 2) 12,775.47 13.026.78 251.31
70.403 07
388,123 51 66,238 32 3,000 00 7,987 14 5,597 20 2,873 74 1,850 51
30.022 02 457 65
4,448 71 3,361 40
18,264 50 371 00
70,654 38 251 31
388,12351 0 00 96,814 20 30,575 88 3,000 00 0 00 7,987 14 0 00 5,597 20 0 00 2.873 74 0 00 1,850 51 0 00
33,169 63 3,14761 457 65 0 00
4,448 71 0 00 3.361 40 0 00
20.024 50 1.760 00 371 OD 0 00
Page 1 of 4
Amended Addendum 1 Case # 2008-00032
BURKESVILLE GAS COMPANY 2007 ACTUAL
vs PROPOSED Proposed
Actual increase
92101 " Bank Service Charges 92102. Dues and Subscriptions 92103 I omce Supplies 92104 Postage and Delivery 92105 I Computer RepairslMaintenance
Total 921 I OFFICE SUPPLIES 8 EXPENSES
923 I OUTSIDE SERVICES EMPLOYED 92301 Accounting 92302 Legal Fees 92303. Management Fees 92304 " DRUG TESTING
Total 923 '' OLJTSIDE SERVICES EMPLOYED
924 PROPERTY INSURANCE 92401 . Liability Insurance
Total 924 I PROPERTY iNSURANCE
926 EMPLOYEE PENSIONS 8 BENEFITS 92403. Work Comp 92405 I MEDICAL INSURANCE- EMPLOYEES 926 EMPLOYEE PENSIONS 8 BENEFITS other
Total 926 I EMPLOYEE PENSIONS 8 BENEFITS
930.1 GENERAL ADVERTISING EXPENSES
930.,2 I MISCELLANEOLJS GENERAL EXPENSES 930.22 I Building Repairs 930.23 ' Contributions 930.24. Gas and Electric 930.,26 Licenses and Permits 930.28 " Printing and Reproduction 930.29. Professional Fees 930.,30 Telephone 930.31 "Water 930,.32 . Security 930.33 I Equipment Repair 930.34 1 Training and Education 930.35 Miscellaneous Labor 930.,36 I Customer Relations 930.37 Rents 930.38 ', Training Related Travel 930.,39. Training Related Meals 930.40 "Service Fees
Total 930.2 MISCELLANEOUS GENERAL EXPENSES
Jan - Dec 07 Proposed (Decrease) 40 00 40 ao 0 00
499 20 499 20 0 00 879 40 879 40 0 00
3,089 82 3,089 82 0 00 1,644.00 1,644.00 0.00 6,152 42 6,15242 0 00
17,557 50 17,557 50 0 00 3,402 10 3,658 39 256 29
0 00 21,600 00 21,600 00 192.70 192.70 0.00
21,856 29 21,152 30 43,008 59
28,819.00 25,310.89 (3,508.1 1) 28.819 00 25,310 89 (3.508 11)
819 00 819 00 0.00 15.644 95 15,644 95 0 00 1,000.00 0.00 (1,000.00)
17,463 95 16,463 95 (1,000 00)
899 24 1,000 00 300 76
1,24391 100 00
3,416 22 114 49 182 94
1,640 00 5.738 55
443 64 588 00
2,532 57 1,660 00 2,736 50
121 90 69 20
590 58 127 72
300 00 100 00
3,41622 11449 162 94
1,640 00 5,738 55
443 64 588 00
2,532 57 1,660 00 2,736 50
121 90 69 20
590 58 127 72
(943 91) 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00 0 00
49.50 49.50 0.00 21,335 72 20,391 81 (943 91)
Page 2 of 4
Case # 2008-00032 Amended
Addendum 1
BURKESVILLE GAS COMPANY 2007 ACTUAL
VS PROPOSED Proposed
Actual Increase Jan - Dec 07 Proposed (Decrease)
933 TRANSPORTATION EXPENSES 933.10 Rent and Leases-Transportation 933.20 Repairs and Maintenance 933.30 "Vehicle Insurance 93340 Fuel
Total 933 TRANSPORTATION EXPENSES
Total GAS OPERATION 8 MAINT EXP
76701 . Payroll Expenses
Total Expense
Net Ordinary Income
Other IncomelExpense Other Income
OTHER INCOMEJOBBING a AOJS 415 I REV FROM MERCH, JOBBING a CT WK 41501 . Prior Year Adjustments
Total OTHER INCOME-JOBBING ADJS
419 Interest and Dividend Income 41901 Interest Income 41902 Discounts Earned
Total 419 Interest and Dividend Income
Total Other Income
Other Expense OTHER DEDUCTIONS JOBBING a ADJS
416 COSTS B EXP MERCH, JOBB 8 CT WK 41601 LABOR 41602 PARTS 41607 Fraction of Cents Adjustment
Total 416 " COSTS 8 EXP MERCH. JOBB & CT WK
426 NONLlTlLlTY DEDUCTIONS 42601 Meals 42602. Travel
Total 426 NONUTILITY DEDUCTIONS
427 '' INTEREST EXPENSE 42701 . Finance Charge 42702 ,, Loan Interest
10,168 80 10,168 80 0 00 1,310 63 1,31063 0 00 3,598 87 3.544 76 152 11) 5.178.18 5,178.18 0.00
20,254.48 20,202.37 (52.1 1)
648,472 81 700,609 22 52,13641
26.78 0.00 (28.78) 718.904.66 771.263.60 52,358.94
(94.158 90) 8,490 68 102,649 58
13,10905 13,10905 0 00 319.69 319.69 0.00
13.428 74 13,428 74 0 00
4 03 4 03 0 00 178.53 178.53 0.00 162.56 182.56 0.00
13,611 30 13,611 30 0 00
5,728 63 5,728 63 0 00 1,69431 1,69431 0 00
0.08 0.08 0.00 7,423 02 7,423 02 0 00
143 04 143 04 0 00 1.169.18 1,169.18 0.00 1,312 22 1,312 22 0 00
439 27 439 27 0 00 12.106.23 11.215.26 (890.97)
Page 3 of 4
Case # 2008-00032 Am end e d
Addendum 1
BURKESVILLE GAS COMPANY 2007 ACTUAL
\IS
PROPOSED Proposed Actual Increase
Total 427 ' INTEREST EXPENSE
429.1 " AMORTIZATION-REACQUIRED DEBT 431 " OTHER INTEREST EXPENSE
Total OTHER DEDUCTIONS JOBBING 8 ADJS
Total Other Expense
Net Other Income
Net income
Jan - Dec 07 Proposed (Decrease) 12,545 50 11,654 53 (890 97)
(9,022 00) (9,022 00) 0 00 2,677.37 2,677.37 0.00
14,936.11 14,045.14 (890.97)
14,936.1 1 14,045.14 (890.97)
(1.324.81) (433.84) 890.97
(95,483.71) 8,056.84 103,540.55
Page 4 of 4
CASE #2008-00032
Employee Kenny Hurt David Kempton Juana McCarty Total 2008 Expected Payroll
Amendment to P:iyroIl and Payroll Taxes
Bui~ltesville Gas Company, Inc. expects to increase its employees’ hourly wages effective August 1,2008. The tables below reflect the expected 2008 wages based on 40 hours per week for 52 weeks (2080 hours).
The amount of iiicreases per employee is as follows:
Expected Pav Increases Effective Auqus t 1.2008
2008 Expected Payroll
36.653.60 23,720.00 21,640.00
82,013.60
.
2007 Regular Payroll (Less 2008 Expected
1 Expected I Increase per 1 I Current Hourlv Hourlv Rate of Hourlv Rate of
Adjustment to
)avid Kempton 11.00 I uana McCarty 1-
Employee Kenny Hurt David Kempton
The expected 2008 pavroll per employee is as follows:
2008 Expected PavrlJ
Overtime) Payroll Payroll 34,983.24 36,653.60 1,670.36 22,242.75 23,720.00 1,477.25
Juana McCarty 19,880.00 I 21,640.00 I 1,760.00
Total
Name of witness responsible for responding to this question: Tom Sliirey and Brenda Everette
77,105.99 1 82.013.60 I 4,907.61
CASE #2008-00032
2007 Payroll 2008 Payroll Adjustment to Employee Taxes Taxes Payroll Taxes
Kenny Hurt 2,676.22 2,804.00 127.78 David Kempton 1,701.57 1,814.58 113.01 Juana McCarty 1,520.82 1,655.46 134.64
,Total 5,898.61 6,274.04 375.43
Pro Forma Adiustment to Pavroll Taxes
Employee Kenny Hurt
Expense Account
887 David Kempton 887
Name of witness responsible for responding to this question: Tom Sliirey and Brenda Everette
Juana McCarty 903
ZE000-800Z# asv3
m 0 0 N r Y u1 Y
3 m > U .- .I-
$ UI 0,
3 2 V C > m a U Lu U m
-
Y
z
.. z .- Y 111 W a
CASE #2008-00032
Taxing Entity - City of Burkesville
State of Kentucky Motor Vehicle - Chevrolet S-10
Motor Vehicle - Chevrolet Service Truck Motor Vehicle - Homemade Trailer Motor Vehicle - Bels Trailer Total
Cumberland County
Amendment to Accoirnt # 40805 - Property Tax
Amount 1,021 S O 2,621.8 1
910.08
87.74 344.88
26.12 .
11.76
5,023.89
Listed below is a revised calculation of the property tax expense These amounts are based on actual charges Bacltup documents are included with the response lo Commission Staffs Third Information Request, Item 1 l(a)
Name of witness responsible for responding to this question: Toni Sliirey and Brenda Everette
ZE000-800Z# 3SV3
CASE #2OO8-00032
AMENDMENTS TO PREVIOUS RESPONSES
CASE #2008-00032
Amendment to Item 5 of the Commission Staffs First Information Request
Return Check
5. Refir lo page I qf Atideridimi I (2007 Acliinl IIF. Proposecg qf HiirlceIwiIle ’s March 4, 2008 Iefiei: Provide a brealcdoisri hi’ iiioiilli arid ijpe qf service charge ,$or Accoinif 488, Mi,scellaiieori,s Service Xeveiiiie which is diowii a/ X I , 0.38 75
ARer a more thorough review of Burkesviile Gas Company, Inc financial records this response has been amended as follows.
Entry to Align Reconnect Accounts Receivable
Month Charge Fees to Actual Total January 35.00 1
I Enhrti-ns I)C nn I 7n nn I 25.00 35.00
120.00
On January 22, 2008 Burkesville Gas Company, Inc filed a revised tariff for additional charges Case No 2008-00123 is now before the Commission awaiting approval In Case No 2000-158, the Commission Staff recommended “such a charge to assist in recovering its fixed costs”, so Burltesville subsequently included such charges Last year, Burlcesville realized the revised tal iff was not included in the Commission’s records so we then filed the revised tariff referenced above
I Y ” ’ ” ~ ’ ) I
March April May June July August September October November
Name of witness responsible for responding to this question: Torn Shirey and Brenda Everette
LLI.VV I Y.YY
35.00 35.00 50.00 35.00 85.00
0.00 0.00 0.00 0.00 0.00 0.00
70.00 70.00
Total 75.00 1 280.00 1 683.75 I 1,038.75
CASE #2008-00032
Year 2004 2005
2006 2007
2008
Total Amount Since 1/01/04
Amendment to Item 9(e) of the Commission Stall's Second Information Request
Refer lo Biirkewille 's re.5po17se 10 lteiii .j of Coniliii.csiori Sluff ls F i ~ ~ . s l Inform Reqrtesl.
9.
Number of Total Amount at Reconnect Fees $11.00 Overcharge
6 66.00
20 220.00
G 66.00
8 88.00
4 44.00
44 484.00
'io
e. I f Blir/iesvil/e lim nlrenc+ i~ i ip /e t t~t i /e~ i ' /he p r o p w f reco1111ec1 f i e> provide /he dufe i i h e ~ i /lie f i e W C I S iti ipleiiie~i/ed nild esplnii7 wh)i Coninri.ssiori npproial was 1101 oblniriedl~lior lo hiip/l.tiier~lfllioli..
After a more thorough review of Burkesville Gas Company, Inc financial records this response lias been amended as follows.
Name of witness responsible for responding to this question: Toni Shirey and Brenda Everette
CASE #2008-00032
Second Anieridment to the Response of the Commission Staffs First Information Request
Month Vendor Hours R l t C Toti11 January 13reiida 1Svercttc 13.50 l5.00 202.50
Jnllllary UPS 39.67 J a ~ l u i l ~ ' loin SIiirev 5.00 100.00 600.01J
lotlll J u n u q costs 802.Xl
Fcbmary 1 Brcndn Evcrettc 7.00 1 15.00 105.00
Febmary 1 TOll l Sl1ircs 7.00 100.01) 700.00
lotal I:ebruan/ Costs 805.00
. March Brenda Evcrctle 13.00 15.00 195.00 Marc11 Tom Sbires 6.50 100.00 650.00 Mcucll m's 23.34 Much Copying Costs 86 0.05 4.30 'Total March costs 872.64
I .3
April April April April April
April April
April
h Provide the miticijmted totnl co.sl of the c n . ~ ripon coriipletiori. Tlie prqjected niiioriiit .r-iiould he rletniled ~IJI type of.service arid iwicior with .silpporfhig rlociimeritntiori for ench.
L.isted below is an update to the projected total cost of the rate case upon coinpletion
Test Period 2007 Total Custs
Brcndo Evcrette 69.25 15.00 1,038.75 Toni Shires 34.50 10O.OtJ 3;450.00 St~pliaidc Wilson 9.00 10.01J 90.00 Slaplcs - Birideis 30.35 Staples - 1 abs 2.70
Copyin:: Costs 2046 0.05 102.30 Staples - .Tabs 59.80
UI'S 40.87
I 2007 Costs As I)elaile(l in 13ii o l UIC Com~nission's First Requcsl lor I I
iota1 April CosLs 4,RI4.78
Name of witness responsible for resporidiiig lo this question: Tom Shirey and Brendn Everette
CASE #ZOOS-O003Z
JlUlC Breiida Everelte 43.50 l5.00 Julie lorn Shire\ IB.50 ioii.no . June Steplianie Wilson 7.00 10.00 hlle I<micUi A. Mcrcditli 11, Altaniey 5.10 IL5.00
Jone costs June Copyiol?. Cost 1062 0.05 Juu1e Staples - Iebs .rlillc St;iplcs -13inders lone Shipping Boxes iu11e UPS Cllliupcs
1-otal J i u e Costs
I<.cmictli A Meredith 11, Attonicy - Itemized
Mnv Costs
652.511 1~850.00
70.00 650.00
16.65 53.10 3 5 . S 14.31 5.49
80.87 ~
3,428.811
July Breii&o Everette 45.51) 15.00 July Toni Sliircv 8.50 1011.00
July Copying Cost 657 0.05 July July 13inders (Istimoted-iiivoice not r e c e i e ) July July Estimaled UPS Chiuges
July Stepll;rllie 4.00 10.00
'I abs (~~stiii~~ted-uivoice riot received)
Sliippin: Box (Estiinetcd-invoice not received)
Name of witness responsible for responding to this question: Tom Shirey and Brenda Everette
682.50 850.lJ0
40.00 32.85 35.88 14.31 5.49
60.00
rota1 2008 costs 14,34 I.lJ11
Toto1 AnLicipoted Cast 01 C o x Upon Comp~ction 16,250.09