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This information is presented in UHY Ex...) >> endobj 538 0 obj << /A 595 0 R /Next 592 0 R /Parent 536 0 R /Title (A. My testimony addresses BGEs proposed Administrative Adjustment of 1.00 Mill per kilowatt hour \(kWh\), which equates to one-tenth of a cent, as a component of the Administrative Charge for all SOS customer classes. The Administrative Adjustment pr...) >> endobj 537 0 obj << /D [ 18 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 540 0 obj << /A 541 0 R /Count 1 /First 542 0 R /Last 542 0 R /Next 536 0 R /Parent 405 0 R /Prev 543 0 R /Title (Q. what is the purpose of your testimony?) >> endobj 543 0 obj << /A 544 0 R /Count 1 /First 545 0 R /Last 545 0 R /Next 540 0 R /Parent 405 0 R /Prev 546 0 R /Title (Q. what is the subject matter of your testimony?) >> endobj 542 0 obj << /A 587 0 R /Parent 540 0 R /Title (A. The purpose of my testimony is to demonstrate that BGEs analysis in computing its proposed Administrative Adjustment is flawed. My testimony will show that BGE has not properly allocated costs related to SOS, which are currently embedded in distr...) >> endobj 541 0 obj << /D [ 15 0 R /XYZ 88 459 0 ] /S /GoTo >> endobj 536 0 obj << /A 537 0 R /Count 5 /First 538 0 R /Last 539 0 R /Next 533 0 R /Parent 405 0 R /Prev 540 0 R /Title (Q. please summarize your findings.) >> endobj 531 0 obj << /D [ 22 0 R /XYZ 88 431 0 ] /S /GoTo >> endobj 530 0 obj << /A 531 0 R /Count 1 /First 532 0 R /Last 532 0 R /Next 527 0 R /Parent 405 0 R /Prev 533 0 R /Title (Q. HOw does bge provide its cost of service study for the administrative adjustment?) >> endobj 529 0 obj << /A 598 0 R /Parent 527 0 R /Title (A. Yes. Mr. Manuels testimony states the Company then identified those types of costs and cost centers that support SOS5F but were not already functionalized \(i.e. included\) in other components of the SOS Administrative Charge. Such costs and co...) >> endobj 532 0 obj << /A 597 0 R /Parent 530 0 R /Title (A. Jason M. B. Manuel, BGEs Revenue Policy Manager, also provided direct testimony. A portion of Mr. Manuels testimony sponsors the Companys ECOSS. Mr. Manuel also discusses the cost of service study for BGEs Electric SOS Administrative Adjustme...) >> endobj 535 0 obj << /A 596 0 R /Parent 533 0 R /Title (A. Mark D. Case, BGEs Vice President of Regulatory Policy and Strategy, provided direct testimony addressing the Commissions directive to conduct a cost of service study for the Administrative Adjustment. Mr. Case states: The purpose of the study ...) >> endobj 534 0 obj << /D [ 20 0 R /XYZ 88 153 0 ] /S /GoTo >> endobj 533 0 obj << /A 534 0 R /Count 1 /First 535 0 R /Last 535 0 R /Next 530 0 R /Parent 405 0 R /Prev 536 0 R /Title (Q. WHAT IS THE PURPOSE OF the ADMINISTRATIVE ADJUSTMENT COmponent?) >> endobj 544 0 obj << /D [ 12 0 R /XYZ 88 254 0 ] /S /GoTo >> endobj 555 0 obj << /A 556 0 R /Count 1 /First 557 0 R /Last 557 0 R /Next 552 0 R /Parent 405 0 R /Prev 558 0 R /Title (Q. HAVE YOU EVER TESTIFIED BEFORE THE MARYLAND PUBLIC SERVICE COMMISSION \(COMMISSION\)?) >> endobj 554 0 obj << /A 583 0 R /Parent 552 0 R /Title (A. Yes. I submitted direct and surrebuttal testimony in a proceeding before the Pennsylvania Public Utility Commission \(PAPUC\) in 2018. The matter involved PECO Energy Company, an affiliated entity of Baltimore Gas and Electric Company \(BGE or ...) >> endobj 553 0 obj << /D [ 10 0 R /XYZ 88 419 0 ] /S /GoTo >> endobj 556 0 obj << /D [ 10 0 R /XYZ 88 486 0 ] /S /GoTo >> endobj 559 0 obj << /D [ 10 0 R /XYZ 88 624 0 ] /S /GoTo >> endobj 558 0 obj << /A 559 0 R /Count 1 /First 560 0 R /Last 560 0 R /Next 555 0 R /Parent 405 0 R /Prev 561 0 R /Title (Q. PLEASE DESCRIBE YOUR EDUCATIONAL BACKGROUND.) >> endobj 557 0 obj << /A 582 0 R /Parent 555 0 R /Title (A. No.) >> endobj 552 0 obj << /A 553 0 R /Count 1 /First 554 0 R /Last 554 0 R /Next 549 0 R /Parent 405 0 R /Prev 555 0 R /Title (Q. have you ever testified before any other utility regulatory agency?) >> endobj 547 0 obj << /D [ 12 0 R /XYZ 88 597 0 ] /S /GoTo >> endobj 546 0 obj << /A 547 0 R /Count 1 /First 548 0 R /Last 548 0 R /Next 543 0 R /Parent 405 0 R /Prev 549 0 R /Title (Q. PLEASE STATE GENERALLY WHAT FORMS THE BASIS OF YOUR RECOMMENDATIONS IN THIS TESTIMONY.) >> endobj 545 0 obj << /A 586 0 R /Parent 543 0 R /Title (A. In Case No. 9221, the Commission issued Order No. 87891 in which it concluded that an Administrative Charge is the appropriate method to allow recovery by BGE of its variable, prudently incurred costs associated with the procurement or production...) >> endobj 548 0 obj << /A 585 0 R /Parent 546 0 R /Title (A. My recommendations are based on my review of BGEs Application for Adjustments to Electric and Gas Base Rates and Other Tariff Revisions \(Case No. 9610\), filed May 24, 2019, and BGEs Company Recommended Electric Distribution Cost of Service Study ...) >> endobj 551 0 obj << /A 584 0 R /Parent 549 0 R /Title (A. Yes. I have provided trial and deposition testimony in a number of proceedings and jurisdictions, which are identified in UHY Exhibit CP11. My testimony as an expert witness covers reports on fraud and forensic accounting examinations, internal aud...) >> endobj 550 0 obj << /D [ 10 0 R /XYZ 88 159 0 ] /S /GoTo >> endobj 549 0 obj << /A 550 0 R /Count 1 /First 551 0 R /Last 551 0 R /Next 546 0 R /Parent 405 0 R /Prev 552 0 R /Title (Q. Have you provided testimony in other forums?) >> endobj 528 0 obj << /D [ 25 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 507 0 obj << /D [ 36 0 R /XYZ 88 474 0 ] /S /GoTo >> endobj 506 0 obj << /A 507 0 R /Count 1 /First 508 0 R /Last 508 0 R /Next 503 0 R /Parent 405 0 R /Prev 509 0 R /Title (Q. DO YOU FIND BGES PERCENT OF COMMODITY REVENUE COST ALLOCATION METHOD REASONABLE?) >> endobj 505 0 obj << /A 606 0 R /Parent 503 0 R /Title (A. BGE tracks the calls that are made to the call center by category, and it appears that BGE has used that information to arrive at the allocation factor it used to determine that only 17.6% of the costs associated with the call center are allocated ...) >> endobj 508 0 obj << /A 605 0 R /Parent 506 0 R /Title (A. Yes. I believe using an allocation methodology based on the percentage of electric commodity revenue to total electric operating revenue \(i.e. percent of commodity revenue\) is reasonable for the majority of the cost pools to be allocated to the Ad...) >> endobj 511 0 obj << /A 604 0 R /Parent 509 0 R /Title (A. No. As I previously mentioned, Mr. Manuels testimony states that the Company determined a reasonable approach for functionalizing \(i.e. allocating\) a portion of the non-incremental costs to SOS and then allocating those costs by SOS customer cla...) >> endobj 510 0 obj << /D [ 36 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 509 0 obj << /A 510 0 R /Count 1 /First 511 0 R /Last 511 0 R /Next 506 0 R /Parent 405 0 R /Prev 512 0 R /Title (Q. did bge offer any explanation for allocating certain costs on the basis of a percent of revenues while proposing to allocate other costs on the basis of alternative methods?) >> endobj 504 0 obj << /D [ 36 0 R /XYZ 88 324 0 ] /S /GoTo >> endobj 499 0 obj << /A 608 0 R /Count 1 /First 609 0 R /Last 609 0 R /Parent 497 0 R /Title (A. I believe BGEs computation of only 1.00 Mill per kWh for the Administrative Adjustment is significantly understated, and falls far short of meeting the letter and the spirit of the Commissions Order.) >> endobj 498 0 obj << /D [ 42 0 R /XYZ 88 542 0 ] /S /GoTo >> endobj 497 0 obj << /A 498 0 R /Count 2 /First 499 0 R /Last 499 0 R /Next 494 0 R /Parent 405 0 R /Prev 500 0 R /Title (Q. What IS your opinion with respect to BGEs Proposed administrative adjustment?) >> endobj 500 0 obj << /A 501 0 R /Count 1 /First 502 0 R /Last 502 0 R /Next 497 0 R /Parent 405 0 R /Prev 503 0 R /Title (Q. do you find bges allocation methods for regulatory legal and accounting reasonable?) >> endobj 503 0 obj << /A 504 0 R /Count 1 /First 505 0 R /Last 505 0 R /Next 500 0 R /Parent 405 0 R /Prev 506 0 R /Title (Q. what about the call center cost allocation method?) >> endobj 502 0 obj << /A 607 0 R /Parent 500 0 R /Title (A. No. BGE has indicated in response to discovery that two employees work exclusively for SOS.14F BGE did not specify the roles of the two employees, but presumably the cost is already considered in the SOS rate. BGE also indicated in a separate di...) >> endobj 501 0 obj << /D [ 39 0 R /XYZ 88 624 0 ] /S /GoTo >> endobj 512 0 obj << /A 513 0 R /Count 1 /First 514 0 R /Last 514 0 R /Next 509 0 R /Parent 405 0 R /Prev 515 0 R /Title (Q. what does uhy exhibit cp1 show regarding bges base computation?) >> endobj 523 0 obj << /A 600 0 R /Parent 521 0 R /Title (A. BGE identified certain non-incremental costs and cost centers as supporting SOS which included: billing \(including the billing system\), credit & collections, customer call center, regulatory, accounting, and legal.7F These non-incremental cos...) >> endobj 522 0 obj << /D [ 25 0 R /XYZ 88 352 0 ] /S /GoTo >> endobj 521 0 obj << /A 522 0 R /Count 1 /First 523 0 R /Last 523 0 R /Next 518 0 R /Parent 405 0 R /Prev 524 0 R /Title (Q. Please explain your observation about BGEs flawed Analysis.) >> endobj 524 0 obj << /A 525 0 R /Count 1 /First 526 0 R /Last 526 0 R /Next 521 0 R /Parent 405 0 R /Prev 527 0 R /Title (Q. DO YOU HAVE AN OPINION ON THE REASONABLENESS OF BGES ALLOCATION APPROACH?) >> endobj 527 0 obj << /A 528 0 R /Count 1 /First 529 0 R /Last 529 0 R /Next 524 0 R /Parent 405 0 R /Prev 530 0 R /Title (Q. CAN YOU BRIEFLY EXPLAIN BGES APPROACH TO THE ADMINISTRATIVE ADJUSTMENT COMPUTATIONS?) >> endobj 526 0 obj << /A 599 0 R /Parent 524 0 R /Title (A. Yes. I think the approach that BGE used for allocating costs to the Administrative Adjustment is reasonable. However, I believe that BGEs actual computation of the Administrative Adjustment is flawed.) >> endobj 525 0 obj << /D [ 25 0 R /XYZ 88 474 0 ] /S /GoTo >> endobj 520 0 obj << /A 601 0 R /Parent 518 0 R /Title (A. Yes. In Order No. 87891, the Commission stated the Administrative Adjustment should place into SOS costs costs that retail suppliers bear and report on FERC reporting forms that are not fully represented by the incremental costs recovered in ...) >> endobj 515 0 obj << /A 516 0 R /Count 1 /First 517 0 R /Last 517 0 R /Next 512 0 R /Parent 405 0 R /Prev 518 0 R /Title (Q. What is the administrative adjustment proposed by bge?) >> endobj 514 0 obj << /A 603 0 R /Parent 512 0 R /Title (A. UHY Exhibit CP1 reflects BGEs proposed allocation of costs to the Administrative Adjustment for the residential class is $9,564,533 from a total cost pool of $43,860,239 in administrative costs for BGEs electric operating division. It further sh...) >> endobj 513 0 obj << /D [ 34 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 516 0 obj << /D [ 31 0 R /XYZ 88 536 0 ] /S /GoTo >> endobj 519 0 obj << /D [ 28 0 R /XYZ 88 597 0 ] /S /GoTo >> endobj 518 0 obj << /A 519 0 R /Count 1 /First 520 0 R /Last 520 0 R /Next 515 0 R /Parent 405 0 R /Prev 521 0 R /Title (Q. Could you please provide examples of costs that BGE did not consider?) >> endobj 517 0 obj << /A 602 0 R /Parent 515 0 R /Title (A. BGE proposes a 1.00 Mill per kWh Administrative Adjustment for all SOS customer classes.11F This equates to one-tenth of a cent. The SOS customer classes are Residential, Type I, Type II, and Hourly-Priced Service, in accordance with BGEs elect...) >> endobj 560 0 obj << /A 581 0 R /Parent 558 0 R /Title (A. I graduated from Grand Valley State University, cum laude, with a Bachelor of Arts degree in Accounting. I am also a licensed Certified Public Accountant in Michigan. In addition, I am a Certified Fraud Examiner and Certified Internal Auditor.) >> endobj 603 0 obj << /D [ 34 0 R /XYZ 88 640 0 ] /S /GoTo >> endobj 602 0 obj << /D [ 31 0 R /XYZ 88 496 0 ] /S /GoTo >> endobj 601 0 obj << /D [ 28 0 R /XYZ 88 557 0 ] /S /GoTo >> endobj 604 0 obj << /D [ 36 0 R /XYZ 88 612 0 ] /S /GoTo >> endobj 607 0 obj << /D [ 39 0 R /XYZ 88 585 0 ] /S /GoTo >> endobj 606 0 obj << /D [ 36 0 R /XYZ 88 299 0 ] /S /GoTo >> endobj 605 0 obj << /D [ 36 0 R /XYZ 88 435 0 ] /S /GoTo >> endobj 600 0 obj << /D [ 25 0 R /XYZ 88 312 0 ] /S /GoTo >> endobj 595 0 obj << /D [ 18 0 R /XYZ 88 654 0 ] /S /GoTo >> endobj 594 0 obj << /D [ 20 0 R /XYZ 88 193 0 ] /S /GoTo >> endobj 593 0 obj << /D [ 18 0 R /XYZ 88 427 0 ] /S /GoTo >> endobj 596 0 obj << /D [ 20 0 R /XYZ 88 113 0 ] /S /GoTo >> endobj 599 0 obj << /D [ 25 0 R /XYZ 88 435 0 ] /S /GoTo >> endobj 598 0 obj << /D [ 25 0 R /XYZ 88 640 0 ] /S /GoTo >> endobj 597 0 obj << /D [ 22 0 R /XYZ 88 392 0 ] /S /GoTo >> endobj 608 0 obj << /D [ 42 0 R /XYZ 88 502 0 ] /S /GoTo >> endobj 619 0 obj << /D [ 52 0 R /XYZ 88 626 0 ] /S /GoTo >> endobj 618 0 obj << /D [ 50 0 R /XYZ 88 297 0 ] /S /GoTo >> endobj 617 0 obj << /D [ 50 0 R /XYZ 88 530 0 ] /S /GoTo >> endobj 620 0 obj << /D [ 52 0 R /XYZ 88 545 0 ] /S /GoTo >> endobj 623 0 obj << /D [ 57 0 R /XYZ 88 214 0 ] /S /GoTo >> endobj 622 0 obj << /D [ 57 0 R /XYZ 88 557 0 ] /S /GoTo >> endobj 621 0 obj << /D [ 54 0 R /XYZ 88 366 0 ] /S /GoTo >> endobj 616 0 obj << /D [ 47 0 R /XYZ 88 366 0 ] /S /GoTo >> endobj 611 0 obj << /D [ 42 0 R /XYZ 88 354 0 ] /S /GoTo >> endobj 610 0 obj << /D [ 42 0 R /XYZ 88 419 0 ] /S /GoTo >> endobj 609 0 obj << /A 610 0 R /Parent 499 0 R /Title (III. Cost Allocation principles - UTILITY, BGE and general) >> endobj 612 0 obj << /D [ 42 0 R /XYZ 88 176 0 ] /S /GoTo >> endobj 615 0 obj << /D [ 47 0 R /XYZ 88 557 0 ] /S /GoTo >> endobj 614 0 obj << /D [ 44 0 R /XYZ 88 255 0 ] /S /GoTo >> endobj 613 0 obj << /D [ 44 0 R /XYZ 88 626 0 ] /S /GoTo >> endobj 592 0 obj << /A 593 0 R /Next 590 0 R /Parent 536 0 R /Prev 538 0 R /Title (BGE has omitted significant administrative and general expenses from its computation of the Administrative Adjustment, including costs of corporate governance, information technology \(IT\), human resources \(HR\) and other outside services. Similar...) >> endobj 571 0 obj << /D [ 6 0 R /XYZ 88 573 0 ] /S /GoTo >> endobj 570 0 obj << /A 571 0 R /Count 1 /First 572 0 R /Last 572 0 R /Next 567 0 R /Parent 405 0 R /Prev 573 0 R /Title (Q. By whom are you employed, and on whoSE behalf are you testifying?) >> endobj 569 0 obj << /A 578 0 R /Parent 567 0 R /Title (A. I specialize in providing forensic accounting and expert witness services in both the private and government sectors. I also have extensive experience with fraud investigations, accounting matters, audits of financial statements, and other attest e...) >> endobj 572 0 obj << /A 577 0 R /Parent 570 0 R /Title (A. I am a Principal of UHY Advisors MI, Inc. \(UHY\) and lead the Fraud and Forensic Accounting Group out of the Michigan offices. I have worked at UHY, a national accounting and consulting services firm, for more than twenty years. I am submitting t...) >> endobj 575 0 obj << /A 576 0 R /Parent 573 0 R /Title (A. My name is Chris Peterson. My business address is 27725 Stansbury Blvd., Suite 200, Farmington Hills, MI 48334.) >> endobj 574 0 obj << /D [ 6 0 R /XYZ 88 654 0 ] /S /GoTo >> endobj 573 0 obj << /A 574 0 R /Count 1 /First 575 0 R /Last 575 0 R /Next 570 0 R /Parent 405 0 R /Prev 406 0 R /Title (Q. Please state your name, business address, AND TITLE.) >> endobj 568 0 obj << /D [ 6 0 R /XYZ 88 340 0 ] /S /GoTo >> endobj 563 0 obj << /A 580 0 R /Parent 561 0 R /Title (A. I led a team from UHY that was engaged by the State of Michigan to provide accounting and financial reporting assistance to the Detroit Financial Review Commission \("DFRC"\). The DFRC was created by State statute to provide financial oversight follo...) >> endobj 562 0 obj << /D [ 8 0 R /XYZ 88 486 0 ] /S /GoTo >> endobj 561 0 obj << /A 562 0 R /Count 1 /First 563 0 R /Last 563 0 R /Next 558 0 R /Parent 405 0 R /Prev 564 0 R /Title (Q. PLEASE DESCRIBE YOUR RECENT WORK IN THE GOVERNMENT SECTOR.) >> endobj 564 0 obj << /A 565 0 R /Count 1 /First 566 0 R /Last 566 0 R /Next 561 0 R /Parent 405 0 R /Prev 567 0 R /Title (Q. PLEASE DESCRIBE YOUR PROFESSIONAL EXPERIENCE.) >> endobj 567 0 obj << /A 568 0 R /Count 1 /First 569 0 R /Last 569 0 R /Next 564 0 R /Parent 405 0 R /Prev 570 0 R /Title (Q. IN WHAT AREAS DO YOU SPECIALIZE?) >> endobj 566 0 obj << /A 579 0 R /Parent 564 0 R /Title (A. My professional experience includes the provision of forensic accounting and expert witness services for litigation and alternate dispute resolution cases. I have served as a court appointed forensic accountant and have conducted examinations for a...) >> endobj 565 0 obj << /D [ 6 0 R /XYZ 88 204 0 ] /S /GoTo >> endobj 576 0 obj << /D [ 6 0 R /XYZ 88 628 0 ] /S /GoTo >> endobj 587 0 obj << /D [ 15 0 R /XYZ 88 433 0 ] /S /GoTo >> endobj 586 0 obj << /D [ 12 0 R /XYZ 88 228 0 ] /S /GoTo >> endobj 585 0 obj << /D [ 12 0 R /XYZ 88 557 0 ] /S /GoTo >> endobj 588 0 obj << /D [ 20 0 R /XYZ 88 303 0 ] /S /GoTo >> endobj 591 0 obj << /D [ 18 0 R /XYZ 88 200 0 ] /S /GoTo >> endobj 590 0 obj << /A 591 0 R /Next 539 0 R /Parent 536 0 R /Prev 592 0 R /Title (Due to BGEs omissions from the Administrative Adjustment and the understatement of costs associated with certain functions that support SOS, I am recommending that these errors be corrected. Through the correction of these errors, I have arrived at ...) >> endobj 589 0 obj << /A 594 0 R /Parent 539 0 R /Title (II. 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/H /I /Rect [ 209.88 459.532 218.044 470.362 ] /StructParent 54 /Subtype /Link /Type /Annot >> endobj 453 0 obj << /A 454 0 R /Next 450 0 R /Parent 405 0 R /Prev 455 0 R /Title (Q. please describe what uhy exhibiT cp2 shows.) >> endobj 454 0 obj << /D [ 62 0 R /XYZ 88 504 0 ] /S /GoTo >> endobj 455 0 obj << /A 456 0 R /Count 1 /First 457 0 R /Last 457 0 R /Next 453 0 R /Parent 405 0 R /Prev 458 0 R /Title (Q. Have you considered the impact of your proposed changes for purposes of computing the administrative adjustment?) >> endobj 452 0 obj << /A 627 0 R /Parent 450 0 R /Title (A. Table CP3 showing this information is set forth below:) >> endobj 449 0 obj << /A 628 0 R /Parent 447 0 R /Title (A. Yes. I believe that BGEs allocations for Billings System Amortization Expense, Billings System Unamortized Costs, Credit & Collections, and Billing \(lines 1 4 in the table\) are reasonable and I did not make any adjustments to these categories. ...) >> endobj 450 0 obj << /A 451 0 R /Count 1 /First 452 0 R /Last 452 0 R /Next 447 0 R /Parent 405 0 R /Prev 453 0 R /Title (Q. please provide a summary showing the build up to $173,074,451 in additional costs that you propose allocating to the administrative adjustment.) >> endobj 451 0 obj << /D [ 62 0 R /XYZ 88 168 0 ] /S /GoTo >> endobj 456 0 obj << /D [ 62 0 R /XYZ 88 640 0 ] /S /GoTo >> endobj 461 0 obj << /A 462 0 R /Count 1 /First 463 0 R /Last 463 0 R /Next 458 0 R /Parent 405 0 R /Prev 464 0 R /Title (Q. Earlier you stated that you wanted to discuss BGEs PROPOSED CALL CENTER allocations. Can you please elaborate on your concerns with the allocation of call center costs?) >> endobj 462 0 obj << /D [ 57 0 R /XYZ 88 624 0 ] /S /GoTo >> endobj 463 0 obj << /A 622 0 R /Parent 461 0 R /Title (A. Yes. BGE included a cost pool for Call Center expenses in its computation of the Administrative Adjustment. BGE allocates Call Center expenses to the Administrative Adjustment based on the number of calls answered by category using BGEs Call Cen...) >> endobj 460 0 obj << /A 623 0 R /Count 1 /First 624 0 R /Last 624 0 R /Parent 458 0 R /Title (A. Yes. I believe BGEs cost allocations for Regulatory, Accounting and Legal Expenses to SOS cost pools are not credible, and in error. For example, BGE has $2.6 million in the accounting cost pool related to its electric operating division by empl...) >> endobj 457 0 obj << /A 626 0 R /Parent 455 0 R /Title (A. Yes. I have computed the Administrative Adjustment to reflect the correction of BGEs errors and omissions as described in my testimony. This analysis is presented as UHY Exhibit CP2.) >> endobj 458 0 obj << /A 459 0 R /Count 2 /First 460 0 R /Last 460 0 R /Next 455 0 R /Parent 405 0 R /Prev 461 0 R /Title (Q. DO YOU BELIEVE THERE ARE OTHER ERRORS IN BGES COMPUTATION OF THE ADMINISTRATIVE ADJUSTMENT?) >> endobj 459 0 obj << /D [ 57 0 R /XYZ 88 254 0 ] /S /GoTo >> endobj 448 0 obj << /D [ 64 0 R /XYZ 88 362 0 ] /S /GoTo >> endobj 437 0 obj << /A 438 0 R /Count 1 /First 439 0 R /Last 439 0 R /Next 434 0 R /Parent 405 0 R /Prev 440 0 R /Title (Q. what is the effect of adding Customer aCCOUNTS, cUSTOMER sERVICE AND INFORMATION, AND aDMINISTRATIVE & GENERAL EXPENSES?) >> endobj 438 0 obj << /D [ 69 0 R /XYZ 88 342 0 ] /S /GoTo >> endobj 439 0 obj << /A 632 0 R /Parent 437 0 R /Title (A. My analyses on UHY Exhibit CP5 reflects a total cost pool of $173,550,696 of which I allocate $57,900,713 to the SOS residential customer class. This allocation reflects $16,681,814 to Customer Accounts, $1,481,365 to Customer Service and Informat...) >> endobj 436 0 obj << /A 633 0 R /Parent 434 0 R /Title (A. My analyses on UHY Exhibit CP6 reflect a total cost pool of $318,429,337 for depreciation & amortization, which I allocate $77,766,494 to SOS, including $43,873,599 allocated to the SOS residential customer class.26F These expenses are allocated...) >> endobj 433 0 obj << /A 634 0 R /Parent 431 0 R /Title (A. My analyses on UHY Exhibit CP7 reflects a total cost pool of $28,588,744 for working capital attributed to distribution per the ECOSS with an allowed return on working capital of $2,070,509 \(i.e. 7.25%\). I allocate an allowed working capital retur...) >> endobj 434 0 obj << /A 435 0 R /Count 1 /First 436 0 R /Last 436 0 R /Next 431 0 R /Parent 405 0 R /Prev 437 0 R /Title (Q. what is the effect of adding Depreciation & Amortization?) >> endobj 435 0 obj << /D [ 71 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 440 0 obj << /A 441 0 R /Count 2 /First 442 0 R /Last 443 0 R /Next 437 0 R /Parent 405 0 R /Prev 444 0 R /Title (Q. what is the effect of the increases to regulatory, accounting and legal?) >> endobj 445 0 obj << /D [ 64 0 R /XYZ 88 171 0 ] /S /GoTo >> endobj 446 0 obj << /A 629 0 R /Parent 444 0 R /Title (A. The effect of increasing BGEs cost allocations for the Call Center is presented in UHY Exhibit CP4. As shown on that exhibit, which details the breakdown of various categories of calls that are received in BGEs Call center, BGE allocated $2,655,...) >> endobj 447 0 obj << /A 448 0 R /Count 1 /First 449 0 R /Last 449 0 R /Next 444 0 R /Parent 405 0 R /Prev 450 0 R /Title (Q. are there administrative adjustment categories shown on table cp3 that did not change from bges computations?) >> endobj 444 0 obj << /A 445 0 R /Count 1 /First 446 0 R /Last 446 0 R /Next 440 0 R /Parent 405 0 R /Prev 447 0 R /Title (Q. what is the effect of your proposed increases to bges cost allocations to call center?) >> endobj 441 0 obj << /D [ 66 0 R /XYZ 88 486 0 ] /S /GoTo >> endobj 442 0 obj << /A 631 0 R /Next 443 0 R /Parent 440 0 R /Title (A. BGE allocated a total of $106,253 of Regulatory, Accounting and Legal expenses to the Administrative Adjustment.24F While BGEs $7.76 million cost pool for Regulatory, Accounting and Legal expenses attributable to the Electric Operating Division ...) >> endobj 443 0 obj << /A 630 0 R /Parent 440 0 R /Prev 442 0 R /Title (With respect to Accounting, I do not view BGEs allocation as the correct answer since as I discussed earlier, it relies on the hypothetical calculation of number of hours spent on SOS. I also find the current allocation of 11% of one accountants ti...) >> endobj 464 0 obj << /A 465 0 R /Count 1 /First 466 0 R /Last 466 0 R /Next 461 0 R /Parent 405 0 R /Prev 467 0 R /Title (Q. Are there expenses for other activities that should be considered in costs pools for the administrative adjustment?) >> endobj 485 0 obj << /A 486 0 R /Count 1 /First 487 0 R /Last 487 0 R /Next 482 0 R /Parent 405 0 R /Prev 488 0 R /Title (Q. DOES THE BGE CAM DESCRIBE ITS COST ALLOCATION PHILOSOPHY?) >> endobj 486 0 obj << /D [ 44 0 R /XYZ 88 295 0 ] /S /GoTo >> endobj 487 0 obj << /A 614 0 R /Parent 485 0 R /Title (A. The BGE CAM states: Cost allocationsare premised on the use of fully distributed cost allocation methodology. A fully distributed cost allocation is premised on the concept of distributing all costs to business activitiesbased on a consistent m...) >> endobj 484 0 obj << /A 615 0 R /Parent 482 0 R /Title (A. Yes. Fully Distributed Cost Allocation Methodology \(FDC\) is an accounting approach that has been practiced for decades. FDC assumes that some accounts exist that can be allocated to a single service, while other accounts are classified as commo...) >> endobj 481 0 obj << /A 616 0 R /Parent 479 0 R /Title (A. Yes. Accountants may use several different approaches for costing and cost allocation purposes. One commonly used methodology is called Activity-Based Costing \(ABC\). Larry M. Walther, an accounting expert, wrote a widely-used textbook, Princip...) >> endobj 482 0 obj << /A 483 0 R /Count 1 /First 484 0 R /Last 484 0 R /Next 479 0 R /Parent 405 0 R /Prev 485 0 R /Title (Q. ARE YOU FAMILIAR WITH THE FULLY DISTRIBUTED COST ALLOCATION METHODOLOGY BGE CLAIMS TO FOLLOW?) >> endobj 483 0 obj << /D [ 47 0 R /XYZ 88 597 0 ] /S /GoTo >> endobj 488 0 obj << /A 489 0 R /Count 1 /First 490 0 R /Last 490 0 R /Next 485 0 R /Parent 405 0 R /Prev 491 0 R /Title (Q. ARE THERE OTHER COST ALLOCATION PRINCIPLES THAT BGE SHOULD FOLLOW FOR PURPOSES OF THE ADMINISTRATIVE ADJUSTMENT?) >> endobj 493 0 obj << /A 612 0 R /Parent 491 0 R /Title (A. I have reviewed the information contained in the NARUC CAM and Guidelines. However, Mr. Frank Laceys direct testimony submitted on behalf of the Coalition provides a detailed discussion of the NARUC CAM and Guidelines from a historical and policy...) >> endobj 494 0 obj << /A 495 0 R /Count 1 /First 496 0 R /Last 496 0 R /Next 491 0 R /Parent 405 0 R /Prev 497 0 R /Title (Q. IS THERE A NATIONAL STANDARD FOR COST ALLOCATIONS IN THE ELECTRIC UTILITY INDUSTRY?) >> endobj 495 0 obj << /D [ 42 0 R /XYZ 88 393 0 ] /S /GoTo >> endobj 492 0 obj << /D [ 42 0 R /XYZ 88 216 0 ] /S /GoTo >> endobj 489 0 obj << /D [ 44 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 490 0 obj << /A 613 0 R /Parent 488 0 R /Title (A. The Code of Maryland Regulations \(COMAR\) contains affiliate regulations that require all public utilities in Maryland, with core and non-core affiliates, to file a Cost Allocation Manual \(CAM\) with the Commission.17F The regulations define a ...) >> endobj 491 0 obj << /A 492 0 R /Count 1 /First 493 0 R /Last 493 0 R /Next 488 0 R /Parent 405 0 R /Prev 494 0 R /Title (Q. ARE YOU FAMILIAR WITH THE GUIDANCE PROVIDED IN THE NARUC CAM AND GUIDELINES?) >> endobj 480 0 obj << /D [ 47 0 R /XYZ 88 392 0 ] /S /GoTo >> endobj 469 0 obj << /A 620 0 R /Parent 467 0 R /Title (A. BGE omitted many key activities that support SOS from its computations. A very significant omission relates to costs it incurs for extensive corporate services that Exelon Business Services Company, LLC \(EBSC\) provides to BGE under a General Ser...) >> endobj 470 0 obj << /A 471 0 R /Count 1 /First 472 0 R /Last 472 0 R /Next 467 0 R /Parent 405 0 R /Prev 473 0 R /Title (Q. in your opinion, has bge followed any of these cost allocation principles in its computation of the administrative adjustment?) >> endobj 471 0 obj << /D [ 52 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 468 0 obj << /D [ 52 0 R /XYZ 88 571 0 ] /S /GoTo >> endobj 465 0 obj << /D [ 54 0 R /XYZ 88 419 0 ] /S /GoTo >> endobj 466 0 obj << /A 621 0 R /Parent 464 0 R /Title (A. Yes. In my opinion, in addition to the inclusion of Administrative & General \(A&G\) expenses in the Administrative Adjustment, which would include the $83.9 million in outside services discussed above, additional cost pools should be created for ...) >> endobj 467 0 obj << /A 468 0 R /Count 1 /First 469 0 R /Last 469 0 R /Next 464 0 R /Parent 405 0 R /Prev 470 0 R /Title (Q. PLEASE EXPLAIN.) >> endobj 472 0 obj << /A 619 0 R /Parent 470 0 R /Title (A. No. Further, I do not believe that BGE has followed any credible cost allocation principles in the computation of its Administrative Adjustment.) >> endobj 477 0 obj << /D [ 50 0 R /XYZ 88 569 0 ] /S /GoTo >> endobj 478 0 obj << /A 617 0 R /Parent 476 0 R /Title (A. Yes. Absorption Costing is a term of art in financial accounting that refers to the assignment of all reasonable costs to an activity. It typically involves allocations of common variable and fixed costs between activities. Before common costs c...) >> endobj 479 0 obj << /A 480 0 R /Count 1 /First 481 0 R /Last 481 0 R /Next 476 0 R /Parent 405 0 R /Prev 482 0 R /Title (Q. Are there other approaches to cost allocation?) >> endobj 476 0 obj << /A 477 0 R /Count 1 /First 478 0 R /Last 478 0 R /Next 473 0 R /Parent 405 0 R /Prev 479 0 R /Title (Q. ARE THERE OTHER APPLICABLE COST ACCOUNTING CONCEPTS RELATED TO COST POOLS?) >> endobj 473 0 obj << /A 474 0 R /Count 1 /First 475 0 R /Last 475 0 R /Next 470 0 R /Parent 405 0 R /Prev 476 0 R /Title (Q. what is the significance of referencing these other cost allocation methods?) >> endobj 474 0 obj << /D [ 50 0 R /XYZ 88 336 0 ] /S /GoTo >> endobj 475 0 obj << /A 618 0 R /Parent 473 0 R /Title (A. The significance of these references is to show that a number of cost accounting concepts can be relied upon in the allocation of costs to different functions. Regardless of the particular principles that are followed, the objective is the same. ...) >> endobj 432 0 obj << /D [ 71 0 R /XYZ 88 309 0 ] /S /GoTo >> endobj 389 0 obj << /D [ 47 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 390 0 obj << /A 389 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 195.84 191.332 204.004 202.161 ] /StructParent 64 /Subtype /Link /Type /Annot >> endobj 391 0 obj << /D [ 54 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 388 0 obj << /D [ 47 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 385 0 obj << /A 382 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 426.84 562.132 435.004 572.962 ] /StructParent 60 /Subtype /Link /Type /Annot >> endobj 386 0 obj << /A 383 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 472.44 163.732 480.604 174.562 ] /StructParent 62 /Subtype /Link /Type /Annot >> endobj 387 0 obj << /A 388 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 170.88 615.532 179.044 626.362 ] /StructParent 63 /Subtype /Link /Type /Annot >> endobj 392 0 obj << /A 391 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 372.24 643.132 380.404 653.962 ] /StructParent 65 /Subtype /Link /Type /Annot >> endobj 397 0 obj << /D [ 66 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 398 0 obj << /D [ 66 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 399 0 obj << /D [ 71 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 396 0 obj << /A 397 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 290.52 410.332 298.684 421.162 ] /StructParent 67 /Subtype /Link /Type /Annot >> endobj 393 0 obj << /A 394 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 339.12 615.532 347.284 626.362 ] /StructParent 66 /Subtype /Link /Type /Annot >> endobj 394 0 obj << /D [ 59 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 395 0 obj << /A 398 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 234.84 272.332 243.004 283.162 ] /StructParent 68 /Subtype /Link /Type /Annot >> endobj 384 0 obj << /A 381 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 234.84 396.532 243.004 407.362 ] /StructParent 61 /Subtype /Link /Type /Annot >> endobj 373 0 obj << /D [ 36 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 374 0 obj << /A 371 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 315.48 206.932 323.644 217.762 ] /StructParent 56 /Subtype /Link /Type /Annot >> endobj 375 0 obj << /D [ 39 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 372 0 obj << /A 373 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 230.16 520.732 238.324 531.562 ] /StructParent 55 /Subtype /Link /Type /Annot >> endobj 369 0 obj << /D [ 31 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 370 0 obj << /D [ 31 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 371 0 obj << /D [ 36 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 376 0 obj << /A 378 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 226.2 548.332 234.364 559.161 ] /StructParent 57 /Subtype /Link /Type /Annot >> endobj 381 0 obj << /D [ 44 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 382 0 obj << /D [ 44 0 R /XYZ 0 106 null ] /S /GoTo >> endobj 383 0 obj << /D [ 44 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 380 0 obj << /A 377 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 171.48 382.732 179.644 393.562 ] /StructParent 58 /Subtype /Link /Type /Annot >> endobj 377 0 obj << /D [ 39 0 R /XYZ 0 94 null ] /S /GoTo >> endobj 378 0 obj << /D [ 39 0 R /XYZ 0 106 null ] /S /GoTo >> endobj 379 0 obj << /A 375 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 407.76 244.732 415.924 255.562 ] /StructParent 59 /Subtype /Link /Type /Annot >> endobj 400 0 obj << /A 399 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 417.12 575.932 425.284 586.762 ] /StructParent 69 /Subtype /Link /Type /Annot >> endobj 421 0 obj << /A 640 0 R /Parent 419 0 R /Title (A. UHY Exhibit CP2 allocate the SOS cost pools for Customer accounts, Customer Service & Information, Administrative & General, Depreciation and Amortization, and Allowed Return on Working Capital using the same allocation methodologies BGE used for t...) >> endobj 422 0 obj << /A 423 0 R /Count 1 /First 424 0 R /Last 424 0 R /Next 419 0 R /Parent 405 0 R /Prev 425 0 R /Title (Q. have you performed any alternative computation of the administrative adjustment that you believe is worthy of the commissions CONSIDERATION?) >> endobj 423 0 obj << /D [ 74 0 R /XYZ 88 257 0 ] /S /GoTo >> endobj 420 0 obj << /D [ 76 0 R /XYZ 88 680 0 ] /S /GoTo >> endobj 417 0 obj << /D [ 76 0 R /XYZ 88 212 0 ] /S /GoTo >> endobj 418 0 obj << /A 641 0 R /Parent 416 0 R /Title (A. UHY Exhibit CP8 shows the common sized, or normalized, rate for the Administrative Adjustment is 13.89 Mills per kWh for each SOS customer class \(Residential, Type I and II and HPS\). It should be noted, that the Alternate Computation does not chan...) >> endobj 419 0 obj << /A 420 0 R /Count 1 /First 421 0 R /Last 421 0 R /Next 416 0 R /Parent 405 0 R /Prev 422 0 R /Title (Q. how is the alternative computation with the mwh methodology different from your earlier mills computation in uhy exhibit cp2?) >> endobj 424 0 obj << /A 639 0 R /Parent 422 0 R /Title (A. Yes. Mr. Lacey asked me to prepare a computation that distributes all costs allocated to the SOS equally across the SOS customer classes. This methodology is based on MWH consumed in each customer class and follows BGEs computation for the Admin...) >> endobj 429 0 obj << /D [ 74 0 R /XYZ 88 597 0 ] /S /GoTo >> endobj 430 0 obj << /A 635 0 R /Parent 428 0 R /Title (A. No. There may be additional costs that were not identified which reasonably support SOS. However, we believe our computation is a realistic starting point for the Administrative Adjustment, given issues with information gaps, time constraints, an...) >> endobj 431 0 obj << /A 432 0 R /Count 1 /First 433 0 R /Last 433 0 R /Next 428 0 R /Parent 405 0 R /Prev 434 0 R /Title (Q. what is the effect of adding allowed return on working CAPITAL?) >> endobj 428 0 obj << /A 429 0 R /Count 1 /First 430 0 R /Last 430 0 R /Next 425 0 R /Parent 405 0 R /Prev 431 0 R /Title (Q. Do the costs in UHYs computations presented in UHY Exhibit CP 2 represent the entire universe of costs that should considered for purposes of the administrative adjustment?) >> endobj 425 0 obj << /A 426 0 R /Count 2 /First 427 0 R /Last 427 0 R /Next 422 0 R /Parent 405 0 R /Prev 428 0 R /Title (Q. how does uhys computations for the administrative adjustment affect the overall administrative charge?) >> endobj 426 0 obj << /D [ 74 0 R /XYZ 88 419 0 ] /S /GoTo >> endobj 427 0 obj << /A 636 0 R /Count 1 /First 637 0 R /Last 637 0 R /Parent 425 0 R /Title (A. UHY Exhibit CP3 reflects a total Administrative Charge of $194,955,223. This contrasts to BGEs computation of the total Administrative Charge of $34,205,563, as shown on UHY Exhibit CP1.) >> endobj 416 0 obj << /A 417 0 R /Count 1 /First 418 0 R /Last 418 0 R /Next 412 0 R /Parent 405 0 R /Prev 419 0 R /Title (Q. what are the results of the alternative computation?) >> endobj 405 0 obj << /Count 121 /First 406 0 R /Last 407 0 R /Type /Outlines >> endobj 406 0 obj << /A 647 0 R /Next 573 0 R /Parent 405 0 R /Title (I. iNTRODUCTION AND BACKGROUND) >> endobj 407 0 obj << /A 408 0 R /Parent 405 0 R /Prev 409 0 R /Title (Q. does this conclude your testimony?) >> endobj 404 0 obj << /A 403 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 471.12 424.132 479.284 434.962 ] /StructParent 71 /Subtype /Link /Type /Annot >> endobj 401 0 obj << /A 402 0 R /BS << /S /S /Type /Border /W 0 >> /Border [ 0 0 0 ] /F 4 /H /I /Rect [ 418.8 424.132 426.964 434.962 ] /StructParent 70 /Subtype /Link /Type /Annot >> endobj 402 0 obj << /D [ 76 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 403 0 obj << /D [ 79 0 R /XYZ 0 83 null ] /S /GoTo >> endobj 408 0 obj << /D [ 84 0 R /XYZ 88 624 0 ] /S /GoTo >> endobj 415 0 obj << /A 642 0 R /Count 1 /First 643 0 R /Last 643 0 R /Parent 412 0 R /Prev 414 0 R /Title (Residential 15.82 Mills per kWh) >> endobj 413 0 obj << /D [ 79 0 R /XYZ 88 514 0 ] /S /GoTo >> endobj 414 0 obj << /A 645 0 R /Next 415 0 R /Parent 412 0 R /Title (A. The Administrative Charge using the alternate computation is shown on UHY Exhibit CP9. The administrative charge by customer class is as follows28F :) >> endobj 412 0 obj << /A 413 0 R /Count 3 /First 414 0 R /Last 415 0 R /Next 409 0 R /Parent 405 0 R /Prev 416 0 R /Title (Q. how does uhys alternate computation for the administrative adjustment impact the overall administrative charge?) >> endobj 410 0 obj << /D [ 79 0 R /XYZ 88 251 0 ] /S /GoTo >> endobj 409 0 obj << /A 410 0 R /Count 1 /First 411 0 R /Last 411 0 R /Next 407 0 R /Parent 405 0 R /Prev 412 0 R /Title (Q. Can you please summarize your testimony?) >> endobj 411 0 obj << /A 646 0 R /Parent 409 0 R /Title (A. Certainly. My testimony addresses BGEs proposed Administrative Adjustment of 1.00 Mill per kWh as a component of the Administrative Charge for all SOS customer classes. 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