Pn Matl.gr of .,, - 1H IT!E MATTER OF THE Eb"QL8NG BY

Cp ..LWcrur-. MD&&EHI(G&N ENERGY COMPANY -- . k d - u r e * - - ~ - . ~ ~

FQW APPROVAL OF WANER OF ERuMD PPtJ& WE!.,B1liNG PC3 WPQSWS - --

*.*h.--1r~-.-- -,, AD WACOREM "[AX REFUNDS RECENED FROM NORTi4EWM

--.

,,-,--w- NATUWk QAS GOMBANV --

n C r U U C I , - , . S U I I * . Y ---..-- -- -- - .,--* ~ Y P f & % 3 m k & % t s s m Y _ 4 ~ I - - J # - - r - - I . i - .., "--- --------- R T ~ I ~ c Utilities C~rnmissjian of the State of S o ~ t h Dskob

-? -7 ---- -A

MEVORANDA

RG98-004 M~rfiA:nf?t~~!% 46% ikjtjsit-, &feet tt-zg$wpit?\

P 0 E>A 776 Staix 518 f q ~ . ~ a U!m 71: 277 $ 5 2 'ie+r"f&ta

$4~. Willlam BulJa'rd EXBCM~~\ I~ !%BC'~OF 8 ~ a t n Dakota Public Utilities Conamission 6QO East Capitol %%im%t, Saiith Dakota 57501

Sabjectr Mer~h~rn MaPdraia Gas Supplier Refund for Kans~s Ad V RaquasP for Waives sf Wefund Plan

Dear Mr. Btall'ard;

etules based sn MidAmerican tariff, SD P.U.C. Section N

the amaunt of refund due to the South Middamarican believes that it is in Oh07 Cc;anrnission Po permit retention af the I

%#dAr~\@~ican Energy Company respcsctf~~lly rsquests ths $auth ft-~wnjli @bfitior~ of the refund amount received from Ntaflhe~t N a t ~ $wch time as MidArnehcan detsrmirr~s that the amaunt rwdved clr~

re?~bnd arnr>uabs at ths rate crf 9.429%. The interest rate Is ,,=,,.,, , kk@ f~st mte ca$t~ in Docket No. N@95-006.

# you h&vs any que%tbos, please contact rrle sf (712) 277-761 1.

Germ Harrison Pais"rrr$ Analyst

cc: Greg Wislow - SDPUC

Nav&ern 3-1 Gats ( 3 0 q m y Q i t u t i o n , ~f Kansas .Ad 42ra?t.r~n; Tat Refid.s

$0: " a e Party Addressed

' . %&ct Nos. W97-369-000 P'mducer r e h & received b

RespeetfulEy submincd,

03/2!3/91

PAGE 1 QF X

3%: 'l%e Party Addressed

Natural. gas. Ejedric'qc, End!@$ ~ s i b 7 ~ ~ $ w *

frdy 8, 8998 "c~f\r~n J U F @ tj 1988

Mf. '9i."i?liarn Bulhrd Exe~ertive Director $m& D&&a Public Utilities Comnrission 5aO FA* Gqikot Pime, South Dalcota. 57501

Kkw Mr. Buliaxd:

i ~ ~ y ~ e d r~&aud checks to MidAmerican for

a possibility that the rehncl uncertainty, MidAmerican reques aroti! such time as MidAmerican be1

&p,, hne 30, i 998, the Commission, at an ageads session asked %/ti&rn;Cnia tc%1kia refaaped pEgn based on rhe current rehnd amounts Lef~re f i h m action wouSeb k& t&m QZZ

this P ~ U & S ~ to defer refunds.

Coritiaued Ppge 2 Mr. '$illiam Bad13ard

Base6 ec annual sales as of May 3 1, 1998, the average annual residential r & ~ d per ctistomer is $6.70 and the average rnnual mmnrercial clistomer i s $211.10. k%dAmcrican will eaiculate accrued interest o!l the final refilnd mounts at rhai rate of 9.429%, The Lfli%e5t !'ate is besed on the overall rate of return in the moq r w n t rse case in No. NG 95-006 and is the current carrying charge rate for t:tlle Ga ~ 0 % f R a n c i l i a t i a ~

MidAnnorilrmn respectfully requests tb Commission to defer the making ofthis lefund until s ~ c h time as MidArnerican determir~es that the smounx ic~:ived canstitu:eva fi3al "fund, or, alternatively for one ( I ) y3m. MidAmerican will t ipd~~e its reknd plaa ht that time,

Mirdhsrfc~~ EasQy Cmpany WNG Kansas Ad V&rem Tax Re@~nd Recahed In $495

Line No Description

1 lowe Public SewCe 2 Iowa Gas Company 3 Iowa lllinais 27,568.66 328.79 21 5,044.73 64,520.79 G.OO 4 North Central 5 IowaPowes 5 7 Total Ck Dated 1-29-98 $ 334,722.82 $ 3;966.43 $ 2,50~$14.~46 $ 998,910.23 $ 8,-319.27 $ - $ 3,854,533.21 8 9 10 lowa Pubtic Service $ 19,592.95 $ 27,816.89 $ -77,679.'92 $ 171,632.92 S3 11 Iowa Gas Company 13,254.09 25,6! 1.16 33,231 .?a 92 Iowa. Illie3is

Total Ck.DaTed 4-16-98

AM e tpw !B,BOO.MB 4.14% ~ k ~ . t 3 ~ ) . a ~ ~ , ~ , w % 073% gler w o m 80 W) e krm W.@ 390,83( 1 W29 $81,Wi% h J n O.MLP.114 0.43% 8.73i.NI 1.W1.783 043% I00 51 1.844.V70 036% 6B.BZf 71 t.6QZZBt rO2646 42,3141 31 734.W 524% :I3 l$ IOl,22D,@ BJW~M ~ ~ . o s e ooasb 348 40 77,831 0112% 4-30 h ~ , s l o 001% z.80~ 84 40.788 OBI% la3 4 1 4 . 1 1 3~.a38 uhotw I,EZB 43 Cabsde 80.068 00256 400 @3 8@1.1111 002% 4 03 82.812 002% 3.413 U4 68,504 001% 1~dz~.5s @.did 091% 869 6,s lo a Cedw P&e 1,817,414 034% 5,601 V I 1.818.335 0 3 ~ ~ 1 DO 02 1,42~.47t) 1131% 60.8113 78 81041% O?OU as.war Pl3.4d5 0 $??.PI st314.td cift!s Y~I~SB ~44.~13 003% O,ESI.B~ a20 .87~ 005% ta ae 171,zao OOVA 3.17588 t68.82t PUB% J ~ C B B B aw.w R 10% 6il,1\0 I t.84~ I Ctty cf ham 81.424 001% 312.42 70.418 002% 3 Ui? 85,535 001% 2.3451 71 $lo,4d% 001% l.!94&? 55D1'1 B W I I C t S 4,2Q 10 Cotm Aepida tEQ,233 004% OM 01 338.311 005% I J O r t02,2QB 004% 6.- 004 612.353 I) 59% I,lklU 70 W,l$? 003% ? t 04 B.WIP 40 GWR Lwi 103,2013 o a 2 8 495 13 110.043 001% B nB 01,480 001% 4.083 ra LI1.501 Qua% 1 . ~ ~ 1 0 1 FL.;ID 1983% iSb3 8.31% (01 OW. im. zu.utrl OU175 I?# tr# 2 l 1 . 2 ~ ~ 01)1)4 6 59 ZO.V~M ODOS u ~ t l ~ I~.QSP OWN 2 1 31 1t.il4s o s u a eo I ,aac w W i 4.0114/8 08)1% ?l.BUUBI 4.QW.600 1 01% 253UU 4.45U.Mld0 0 UU# 1190.Uu5 18 3.101644 9 UP% 78,B18 40 ti3di,iild 2 % 4MV3 #8@.6tau# tibuy 8 ~ 8 I4?.UIU 1) 03% Ull 20 131.05U OdlJU I SU 4 I . IIO1X 1.8111 15 llt.33l QMZW I W1 D1l %S,?al 003% WW 7.W8 40 ttiwee;,twg TUU.WIX 81 wx t.~uIu1' 3ul.3tr n u / % t t r r t al2.320 ul)r)b t 1,c!$3: d14.8~ u t r e s 4 . 0 1 ~ QI d439ib OBSPI 1166 1B.QeV p i ~ ~ r u r i ~ 11 111% II 1x3 u W I ~ (I rto ~.rti~.adu u JIH I J U . I I,PIU U ~ U u ~ L W Y ,~LB 4u ~,wf i .atu o b l t ~ aus 81 IU~, (C~I P V lir~t Ca&?d$w Mmko la,ora I J ~ J ~ 181 91 147,01~ 0 WJ# ti f 9 1 ~ 4 ~ 1 IS I! 01% 4,411~ 2u B B . S ~ C 0l)l'W !,7$u i s 3 . 5 ~ 5 001% BY^ c.olr a1 O l k r ~ a CH?, LJ,ltl'c UP$# 31tJ (11 IJ.ZY11 11~1% it 3U I , It I l l % C l l f d 34.U.W U U l X l i 9 . 7 4 i & l l S B0IW 392 8.W 95 Q M ~ ~ Q W 4 UO!B 225 t~ ~1,1113 OU$Y 3 3s 61,547 uots a.rtur1 ~U,LPS ~1'11% B ~ V cb 'ns.a14 o o ~ r * o ill 8,208 04 Wan4 War N& aau ~ 1 . u ~ tt .43'~ 1$,w M a uuuu 97t 10 I,BY~.IS~ u b o * ~ ~ou.uf! 8; I a 49% 3a.354 43 i,~:pas o rofa 3~1.49 tea,onr.ea Olnely Gar kwwy lil$ O M % U O r 814 'IW% 008 164 (Iw% 6 45 5112 t,f@f OM# 0 s 15 18 am OW% Cht&$ C&.nldr t3P.585 0 0314 433 35 13Q,OJ0 S03H 7 41 6 WO 9, tDI,L3L) 0 03% 1,lW PO & , 4 l l QC:% 7 lEV ?.@I4 Ql :zn,ues u u ~ w W-bn 414.386 U tJ4OUO 936,124 009% 1P55 380.476 0 06% 16,041 $5 SQ4,4Y1 0f)W O,P)3X,D3 i?lS.Sl OW% BS.11 a4.m @a ewudarr t ~ r m eorw qf t,% IW,ITJ UDIS F M U ~ fv~,ztrl o a t % r,1~3ar 142.i3~ am% I,'SD$M S4,IP.J 4403% 3032 10dSlS,83

)*% 3JIl.aJB OW% IBP;I U aua,~s on$% 21 eb 3 ~ 3 . 0 ~ 3 o oaw IS.~'O$~~I ;~a,zes @ e a r s.f;8ooz at~ltrr 04~1% 41,413 ~PBQI.I I W-7 Edw&(Jrlc I P J ~ ~ . % o,lsq 3 .8q IT 3aB.isci Om% 21 58 D OW% o w 67,2E3 a of% l,a?332 70.118 003% 1 8 ~ B.MB 34

9 r‘wkw%t t , ~ r y ~ t r 031-s 6.ms.32 I,@X.~$L) ailax t r i la ~J.IS.SW GPO+ m.3f~a 0rz,4es 0 7.4% I O , ~ ~ I B a2a.w~ (I 29% 121 es 8 3 . 4 a v ~ ~ #&i-CLlyBse C-& ?.?JtAtl U a&% 1?.MjP,OB 3.ISA82 0 83% 30631 t,6S6,334 U 38% IT4,(1113 35 0 W%$ 0 9 Ow$ O W ~ 1 0 . ~ 8 a u&rW P&ot Cu 3,&13,$37 $ 7 jsh$%$.c ??,~.mo l 58% 401.10 s,prl.?sr 134% 2 ~ , ~ l f , t & 8.851,tW I R/%I IYLMI.s~ @,ts1.a3s 202% !,%2117 ~ 3 , m s . l ~

fq,x&@jfa 3 ~ 1 % m@.?J290 1U14.1'14 JJ4% t,WW 17;IMl,G33 303% I . (4,654.675 314% 11Uld2ZBO4 15,2r3J?l 433% 3,1LfJl.?l 0.1JCi21B? il.wm,~r& 33b# 7bpt5.P$ S1(,5YIS33 6 I * % I f i t3ZP sr1,1/31~5a 5f6# PjGiiivjiS

* "'Y GYR e w n m u!,ra?_latd s,##,.~ti4 $ l S % a ? , % @ l 6.8(4,4&2 131% 131179 5,132,199 1 11% 2-25.U+i17fJ 3 l5B.AM S ) Y I % &5,120./8 J.JW,,BdO / 0455 B B O t ~ , 0 @ & 0 3 (

rr~;rsr r o a ~ . w 8 t ls~ S Q , @ ~ a4 am 11w o WA am ii ifi:i 0 WI O M OeCl 64,~aBdV xfb/.+.ws 6,wur l * iAh+t zs,ntr,e)r a 25% 9,wrr a,azs.rw 7 a o r ~,+zs,oasr 2s Cc,y=r,w :I crx ezJ,wcts.w 4 , e.ztlelo a , w t P B t d

# ~ e t f &is% 3,211~3 rr~ ,?sr u iri% w.200 o.tt# 3t . t~ t FU 4@7,4l% 0~13% I%WS 18 BII,W 0 ~ 0 % $te6& a4.tt14.f4 %a% a#.F2ii 602% 4W @311t321$ Od25 X4U855 10.4JO 0924b IE1DI5 d2.m e m fw MIU?~

S @ C f w t Y , @ ~ s DWIY (I-,~WJIF e m a& a # % o w % $00 ow4 QU a,= n Om 1U I uaiu g&W4we+ SEJST bb%% W4f SA05) OOt% 3 62 %$,@?I OW% 15,41231 4116.11 4 eaas c: u JBM~~M

rlfrkw. PIO z,W.dZbdd DL?% ii.ka38S a%$$ mra 142 tka4 (IW IS$ 54 3e$431 &&I% 349.15 73.7as 002% 18 3t f9,@i4@F ww. k9.9ie;t 56%~ e$ I;FB.IPZ &my %to$. 209.~13 ~ 0 4 ) l r C$Y$ZB tw.482 0 a,~ra.tra 228.mrC oat% I t 7 ra,rud K~tafFh, . aoca rmae JrPm O,.jtsc 21111 5w (rtm Q W ~ am a* O W t.lls$M &@I% @w . r ~ * f ‘ ~ a b t ~ 26x raa344 a ? &.ax 14 iP.272 B,% %l;$a wm strza r.7~

?,wrW &%pi.%

3,!W-4@ Q&$% t&-SlE.U %fIZ$S$09 DIM ftiS64 3,tW.Q& 65%;6 l3ZJlPJ$ aQI.ZtJ q!4P% fd,Mp,tft .IdW tbtkqf81 R$%i e m C %1 t* s,36a hlB o w 4 4t#" o m cm

4 daifb $ $ P I ~#AW D~PA 4@ WbsPI $ttt% tf%m& kB$lg 002% )cbI%J.I%J.gt ?t,t25 @(MUI 3.8k

vmf r w ir.tt &$3 q,;t& pitst% ssrh w,mr 8 ~ 1 % 50% 2,&435 a ~ , ~ t 46~9 *ra,@ %.w hais I.# 3.m a$ gkq+w i$"n 31s ~#rn!: DW $1.14 d%#m ow$ e,c*wt rnorl @e+% t~.&t.ft t20,yr LM& , t&ta;7,~1

W# s f k ~ - %3*@~@a JJS* I f t i l O , M Q B f s ' 7$$f$.W %@*$%I& I$m a"t'dXtt M$t&lt

1.10% 20048 o ass slez

31.40% 7.822 W 08tW 1,13880 0 U 1 % 1025 063% 13315 0 30% 1638 B U11L 1,753 10 2 11% 5I058 0 (H1% OW

14 34% 3,009.1 1 0 WX 0 IK) OUSSl 101 UU 1 4 2 % 3b881 IIICH 1Ud 31 UUi96 1U41 UdIiW UWU1 U*# 14111) OI1J% B $0

3IU5 strw rtrro DO!% a lil a i m er*r am om a m sza r?oaa a @ saw OM RW* 0a1

%U oats zw 1*%3dY 'Itrtirt QMlt IrYat3 wmr P ~ H %d.&# &?t a$*% @J$ C@k; a m SaXte Pg. ap5c jtw em tap P6rl'B t@J& wn $ 8 , ~ aa% &rn% $34 i#B% && r m M M

m m

0 m BD,tBO QI

s,rur,sal~s !,tu:$ill 78

12,1)1)4 31 2s. tca 3u bl,2trUW

1,31a,UUOU4 258,476 SO

13,780 I P ~ . ~ Q I . U ~ U 1 1

0 UI! UY,IPU I!,

244.!I!l I& IIJ.IJIJ UII

IB.iSDUi I)# C1S UU

W,?PU 20 ?,?IUa54 P4411U 111

a,au,.*w w l , l l G U I 6,W I2 &.%!I$ U4

UiY;

4.(r154U L i m n

I t 4u 3-343 $5 rPsa r , T.qYt.lQ I tV57$;

!Ltt&jshkj) AW5.b'd

lh.614 5'4 2Ll@.t@

't@$31$f i%.wr?w I~.SSW& f $t34$

t *,!+El@# di,a$f. ~t s,?c;tt %2 crss H

;&tiJdr r&$%Si,

1~0nkex-1~~1 Nam3J Gas Compmy vo~Ae=) is eacIosbag a, check ;rilo~~g wi& zwgwrthg workpapen raf athg to ehe r e b d o % X S S ~ .I-d Valor::m IF;zxes, Tkiese scbif"s Bet~g made p m m t to the Codssion's Orde: LC ?ubiic Sawice C o ~ p v oFCfifs~~~do&. Docker: Nos. W97-369-000, g .I., b ~ d e d Sesrember iO, 1997. "EIris di-sPribukioarc6e;rs

.l dditional r e h d s received by No~LLS~T;~ &OM Productrs.

Schedule No. f shows, in Beeail, the d!oc&cc of the refund a~at?nts to &e jptlci4lc jurisdictiannl customers. The aUoc~6an fzcrois are baed upon the vaItms ia(%t:%s

were corn each yew's F.E.RC. FOSX 2. "FIE i~funld m o ~ n ~ hr em$ qgektlct tywx were muIhpQed by the apptapriate dccaricln f~crar for that ye art;^ akzive &t &B,=&& - -

mm& applicable to each crastorner by ye=. Tne cwo3aec affn9ut% vivere &@~&ec3; izcrass to arrive at the resuIEitlg f a d .

XXJ accepting this check, please mders-acf: -&: the isslies have not bibs firrally ;tr,$~iued h eh.e?yie dockets an8 arc ~ubject to W d e r Corm*ssiol-t adon, It Es &a~for t : go.sibEe- 8he reicipiqgts of &e refmds dhaf.te!). way hzve to m h d dl or a uf&c aremssura% doag with interest, at some fume &rz.

h W Kay Miller %Pice President, Wares a d Certificates

(7UOww leec 1H.5 3w tw V W ? 8 '& A m

- 'Jc&ns p. Aa=- W o Q N , * hGwl VdbnrJ % A m

CJ lo1 10 bl PJ C) Id Dl ie 8 4 I*) IuI Irt

AM ~ 8 a s 1s.ao2.m~ r flrsl gr3.wsae s.m.ac2 P 93% 92.IB8 E $ *[DO% $0 DP1 o 09% BP W&

1 h&bl 2.06a.114 063% 1.84930 I.Bb1.7lll 843% ),la l a t.543.810 030% 2,15642 I.OOZ.382 028% 4.0&1(1

I l h a f p 14.0~6 o o a a staa tr.631 O ~ Z B rdw 69.11o o a ~ % IS?.$? L%ZM 001% 101 \CI cataaa 09.w~ ~ a 2 g d ~ u i 1 1 s . t ~ 0 02% a$ &I w . 9 1 ~ o o a s lee01 LB.SU~ 0 0 1 s a e ~ tm C W l f i.017.41t 0 a&"& 1.132 a1 P.83B.325 0 35% 1.615 61 1.ri?U.dV9 0 01% 3.ZbU 11 658-610 24% 3.38B04 Or.!! lktH8l 0 000% 0 L. 0 031)% 0 00 0 OW1% 0 00 0 900% i)Bg

Chcb Pans0 ~41.013 005% 1>150 aat1.010 oos% 23052 ( v t . 2 ~ 1 o m % m r l t88.6a1 ~ ~ 4 . 6 831 14

Wu& L ~ M 06.426 DOIX 40 62 10.418 002% L I W 85,533 091.A 146) 41 58.485 001% 211116 aUtl kw 18'J,23? 004% t l l 5 4 P3s),Jll 009% ti? I 4 I82.PM 004% 3IUUI 02.453 002% 34631

CnaslW IO~,PPO BUPY 11 20 01.408 0 (V% 2x2 21 82.681 DO;% ilrs 31 llQ.043 0 02% l,P(103

038, 25.0YI P O ~ Y IOWI 20.251 OOIY at 92 i u . 1 ~ 000% tr as ll.b54 002% 54 Ut\

a w d l 8.411,RIU 001% 3.23G-d) 4.OO.bW tGlY 4,42201 4,45UPUD QUb% lO.IMI24 1.1IIZ.DJJ QUl% 18.111021 thug ma tta.aos o c i ~ la 10 331 .0~ ~ o a . 6 $1205 I I I .~~ BOW PSI^^ 82.32f QOZ% 3 6 a i 4

i urwrrhrcq) 7 ~ 9 . ~ 2 O O ~ X 20308 w1.31r OOIM 2118 11a.~2,lu oasa o z ~ . a l I o o b n etore F w w 4 I M% Q W 8 03% 0 0 0 I,Sbl.426 031% 3.60565 1.111)010 0 45% 8,L?6Jal Sa~CodOkra%W 153.Q48 001% BDBI t4?.8Nl 903% 142 53 WS.SI3 POI% 241 02 11b.UIU 0 02% J l l ;(I G W d GBg 43.3tIl 001% 3071 41J30 OJ l% 4!05 40A41 Oa t% 01 20 31.91U UUl% 3%'W

4 1 . m ~ OBI% 33 b3 w,d&a acotb sdez a ~ . b c r 0~01% 11152 3U.521 0~11% lC341 ~ r w ~ + w r s !2a3Oa1 z . s ~ I . Y ~ ~ Obi% 1.31~35 ).*u4.&bc o WI n,oi+t PI I 0 6 % ~ , B O I MU I.~UI.I~ I u 40% B,UJP jlu e i~ l jk , &I%+I~ ID4 QM% 0 $1 I 1 I UWY 0 0 Is4 OM% 8 3 ) 1W OW% I 'fb GunvleCanljr JliAaiS 931# 0431 JX!.O$P OUlY l l i i ) f !?@.Ma OUl% 3lbUb 101.815 U UL>L 4U3 $2

%l4lol 4ikJW QQ% W 2 4 435,PJI MUV% 4IU (0 >Urt,lfb 00U% UO1 (8 3tc.qU4 U1;Uk I . IY l U I $knr&%M :II.LhW 006% ?lib)/ 1W.llJ UU4U IEUb4 14?41PY UulK 3uq $6 I4hYJlJ Uu(% b 8 1 8 L 1- 3~1.05a ODUY. ' tala4 wouo UDUQ dl814 1~3.(141 uana B ~ L ~ U JdbJdS uuux ~ 2 b u 19 IW -(I w ~ c t 1$3.;1#4 # id% b(1wi 3##,13 OQU* 115 * D am% o PO a1.1t1 uadr ~4 i~ 3 ~ 4 % r,tos,at.t sax* n d o s t . na raw o r ~ u erb 1% ~ 2 5 . 8 ~ 0 3 0 4 I , P ~ P ~ Q Z , ~ ~ Y ~ 2 1 % 1.ta91) +#2:WcoptnmYI JJls,tti dl&% *.MI $6 3.4LdUI7 043% 3.Clf i6 9.S*i54$5 SSP% IO!lOb e txi% O N % w ~ P u m r C;rr 7$1r.1%4 1 ~ 7 % &;HIM I.YLS.~O 152s a m i d t l$~+.dba I a(% ai,tac ;I a.1~1.101) ! 51% ?x\lha02

ta.luP1JtD 3P1Y !J,tS $# 16J?(.l/l 434% MPUl b? 1#.1009911 3S)if 40.31 W I , 3 4 b1.WJ ) I t ~ f i ~ O B p t r s as% i r , t $ + ~ ~ b ~ ~ p z j ~ 8 6 % 14,ait1e I~,$JL,~w atby aa rva tw UWS D DU s,$$$+$c tzaa 4,ldS): L$ii,ia? 4 3 4,111 4R a l 88% 14,161 63 a , I 11,814 $1

b Ma '4th 6 W% 0 (t': U W B W

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M ~ L ~ - - R " A ~ , Z X S U I 14124 ~ 1 3 1 r0ts iota ~LTIP PIN* i t a# ~RI~B B G 4 q 43 r~ nvlc l ~ & t OLX P;DLSC 2 ~ ~ 1 4 2 C W ~ f r t w ~18rnr) ( r ; ~ CLE! 14r.49 O U ~ Y Fra $ 3

~ F . J % i,W.6i#1 @ $)Y *,Wept 4 l P M # * I + E 24% 6 Y $ *% h 7%

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luJy 1, 1998

BEFOP.5 THE PTJBZPC UTILITIES CCitiMlfSSI6Pi4 STATE OF SOUTH DAKOTA

IN 'THE MATTER OF THE FILING BY MfDAMERIGAi'f ENERGY FOR APPROVAL OF \jtrAIVER OF REFLiialD PLAN IRELKI'hbiG TO

KANSAS AD VALBPXM TAX PxFUNDS REC!ZEXED FRQFtf NORTP1ERJ NATU'l_t.l[, GAS C'<lMPA,NY

DOCKET MCs98-OO6

DISSENT OF CBMMISSIQNER trlEJ,SlWIT.;

'The Public Utilities Commission (PUC) agenda of Tuesday, J U E ~ 310,. 19%, inclu6cd ntva t~airaa..;rt g.3~9 refund plan dockets. One is named above. The o~her, Doetcet 12V(?9dOM, kvas filed by 'F\lorthwesierfi PuMk Service Company w~WS). The $ocfub arose kcituse each resgr:Gvc coatpmy received a refund from their wholesale supplier, north em^ i'clatunf G*-+ and ksth cwmgamies are required to receive (PUC) approval of n pian to refund to thcir t"usianriers.

The refinnds come as a result of a Federal Energy Regulatory Cor~zmk~Irm fifirag. Tk w s determined that wholesale rates had included excessive ad valorem pqfixedts Ye tftr slate of brxsas. These overpayments were made from 1983 to 1988. Altl~ough tan yrari;ihst.ir: chpwd as ~liais rnattcr has wound its way through the legal system, rippzircniky the q?pe&!$ pmeess has n ~ t yet been exhausted. There is still a possibility ol'a reverse ruling at the FedemF IgevcL

If a refimd is made prior to a final federal ruling, there is a mssibillty &at tr rcvsrse feder;%i F u I ~ E , ~ wilI negate the refund, and customers may be frircad to repay nn~oulnts rcfirnd~d, iWr9)S considered this possibility, yet filed to refund now. b4idAmtlrican Energy" C:'um.pd~iy fbi!iXj cmsidered the same possibility, but filed to delay the reftznd until fhe matter was t"lnalized,

Although the tnafier is not finalized, it seems reas~nabl~e to expect aRsr a decadc uf' tlt,ipr"itia,tn Cka% the refund will prevail. Perhaps the cautious approach o f tvaiting until fke f ~ ~ a t ~ ~ z r is fineliwd, no matter how slim the odds of reversal, appea3s to some. II undcrrstnaarl !h&. I nlsa unldastrmd &ibb

fifteen years have elapsed since the overpayment began, a id ten yetirs &ICC it ended, No an& wants to incur the time and expense of returning the money, dollla-far-doflax, ia thrrae avhr~ overpaid ten to fifteen yews ago. In ten years' tine tnmy cuuioxners 'have ~maved dts?ippk$*r91 a@? sewice, or passed away. The longer we delay the refund mems mre paple n ~ o v i ~ g , riyi~g,;ati\k4 fewer' of those who deserve if; wil! actually receive it.

'!''so much time has already passed, and fairness is better sewed by md'uada'ag as swn iig p~>g%ii$ie~ Yes, there is a chance that the refi~nd may have to be repaid. If &a# ftag~ns, X ~ ~ w ~ t ~ i t ~ irrtzrv~il between ~ref~~nlnzd ar~d repayment will Re much less than ten yertrs. ;Mast rusrwnca wiii fit.)

net Ross, 1 wish I could say the same for those who paid Qie bills ten to fifteen yetas ags st.ld wilL II~VET see a refund. The circumstances are already unfair, and becorning mc~wa by the &3yg 'Tkc majority should have ordered MEC to refund now.

. BEFORE THE PUBLIC UTILIVWES COMMlSSEON OF THE STATE OF SOUTH DlAKOTA

%M THE MATTER OF THE FlfLBNG ~ ' 4 1 ORDER AL&6%PNG MtDA%ER&CANN ENERGY GOPdiPbqNY FOR IDEFERML OF REFUND d%PPRg;tVA&. OF WAIVER 86 REFUND PLAN 1 REI,AT!NG 'TO WNSAS AD VALOREM %--AX b NG98-006 WEh"UN0S RECEIVED FROM NORTHERN 1 a&"r'UM%, @A8 9

On June 18, 1998, Mi~msrimn Energy Company (Milwmsricanj fi tad for appmbal crf a waiver at' refund ptan relatirlg to Kansas ad va,!oreun tax rebnds received froan Nsrthern Natural Gas Company (Northern) with the. South Dakcta Pubtic lBtEfifi~s C~mmistaioar (Cammjssion). To date MidAmerican has rec~sved $4,458,770.55 in tots1 Phrlsar~; ad vatorern tax ref~inds from North~!m. These refunds are being made ipsrrsyjtara9 %%the ff RC's Order in Docket No. RB97-369-000. MidAmerican respecffu5-ly reqzdesteb that the Colmrnission permit releration of the refund amount received from Northern until wch Pime as Midbb.merican determines that the amount received c*;onstitutc+s a Ena! reki-tnd. &I w c h Pime, MidAmerlcran will file a refund plan and calct~izate accrued int@rest on the rafund amounts at the rate of 9.429%.

On June 30, q998, at its duly noticed meeting, the il=omrnissinra considzseb this applimtion and directed MidAmerican to file a specific refund plan. On July 9, 49438, &AicllAmr~3ricxn 'Filed a further request that the refund be retained by MidAmerimr; unkii 8Cli@&erian determined the final refund or, alternatively, for one year at which time they \nrili update the plan.

On July 23, "199, the Cornrrsissian considered Midik~ericatr's request a+taMsag iM\PlidAmedcen to defer the refund until MidAmerican deter'mines whether tha amaus?lt received constitutes a final refund or for a maximum of m e year, Cammissirtn SPaR rawrnrn~ndd that the Camrnissior~ grant MidAmerican the refund defem! $ub@t;f. to tern crrnditian that MidAmerican initiate the ref~md at the time it considers the FERG" ,an6 passibly the appellate court's decision finel or at the maximum for a pmiad a? am ysar, at which tin?@ MidAmerican would update its refi~fld plan.

Tlne Cornmission finds that it has jurisdiction over this n"d"tter purstmnt to SDCL. Gh~gter 49-3-44, specifically , 49-54A-2,49-341~6,49-34A.8, 4%34PI,-3 8, and 49+34A-25. Furfher, the Commission finds that the refund deferral is just remanabla and shata ba granted. It is Pherefaie

ORDERED, that Mi&n~sri~%n's proposal tu defer the &r!1sa,s Zlc4 v8!(1sfm b x mfinds urrtii Mi wiwn detsnnines thatthe mount rsc~ iu~d rnns'iituhas a finat mFdnd ar for a rmximum of one year f ~ ~ m m July 23, 1998, \srhi&ev~r comes fist. is ppanrwi.

GL this -5 - day of k ~ ~ ~ u s t , 1998.

u

B.emiv&d-

M i ~ f d A ~ e ~ i ~ k ~ n RECEIVED f.%?F

&@i& .$'%*>

O # ~ & W V JUE 1 9 19% -.. j.Sv;x f;3: I>&% 5'r '121

'C%W!%~L~.Y, FiliLEtmESSCY B7 FHS~ilwz"

SOUTH GAK53Th FUBLtC

Mr. WiIliarn Bullarc! E x e ~ u B i ~ ~ i DireGIor Sc~iat~x D&oa Public Utilities Ccsrmission 5 WS East 0.piaal Pierre, 3D 57501

RE: D~rket No. NG98-006

Dear M, Bullad:

4)4m August 5 , 1998, the South Dakota Public Utilities Ccimfnissilon ccCodssiosi") issued ;era Order allowing MidAmerican Energy Company ("ltbidhericai'? XCB defes awking K.ansas ad valorem tax reffids until MiQhneri@au determines that t-be w ~ t received cosm~tifutes a %a1 reffr~pd or for a ppiaximum of one yeaa &om July 23, f 999, whichever cams first. Yola will remember that MidAmerican rriceiveb r~%2tn& of Kanaas ad valorem taxes fi-o~m Nohelm Natural Gas Com;,my pursuant to ai di~+ec~i.crc ia a12 order issued by the Federal E~ergy Regulatory Commissiqn ('"]FE]RC"j in Qac&ar-Na. RW-369-000. Midhesican bereby respectiilly requests the Conamissionh rnafinke, to permit hlidherricara to defer making reknds ofthe Kmw ad vsioitfm tax wtla,%- f i r mother year, or until final resolution ~ f t ~ objigation, wfiicht2;ai:s COW fim, The Commission wqa~iredl MidAmeAcan to salcutatc accpued intaw irn xbehr@kdd a~euixa5 r ; l ~ gb:kc rate of 9,42994. For the reasons sei foPnh hereinv MidAri"wcm wpeixs t%c Commissions 40 change that interest rate to 8,6196, eflfecii-vc: M y 8 , 1999.

Scetim I 10 of the NamB Gas Policy Ad of 1978 established amza~imum Iawhf ("WL'gPI") for waurali ga parchased by fim purchasers (miuiy gfnfefst~tc pIpline~)'frorz gas producers at the welllsmd. FEW@ subsequem'lgr aril%orkx:d nahral gar pduwrs to require the first purchasers to gay an mmnt above the m w m ~ lawhitf psicc to reimburse tbem for ad valorem taxes iqiosenf by the State of Kansas an prdxxdsa w$bin ahat state. Hn Public Serirve Cuuaparzy of C:r?II~mdb v. E E K 9 t F. 3d f 47% [D,&7..Cir. B 9861, cert, denied, 1 1 7 S. Ct. 1723 C 1997). %be US. Cmrt af Appmls be td FERC ened i~a permitting gas producers to r,~llwt anmuat5 for the 1EfCaif,ws ad ~&!dre'sn $axes in excess of the MLP. Fn cci-qliancrs with %be ceruru O P ~ P B ~ EEWC sab362qt16~1~- iss~ared na order in Do&a No, W-97-369-000 dirmkg ths return raftbe t b c 10 fbe pipelines (ic., ''first ]ii~fckasm9''"k ad cstabfishing c3pi&irion~ for the @&$ds. issmtacr: of FERC's order, 'Nar~"ehcm retumcd refbad BriarPmXs .e\a X 3 A r n ~ ~ ~ ~