I&E Exhibit No. 2 Witness: Justice Dagadu ...I&E Exhibit No. 2 Witness: Justice Dagadu PENNSYLVANIA PUBLIC UTILITY COMMISSION v. UNITED WATER PENNSYLVANIA, INC. Docket No. R-2015-2462723

I&E Exhibit No. 2Witness: Justice Dagadu

PENNSYLVANIA PUBLIC UTILITY COMMISSION

v.

UNITED WATER PENNSYLVANIA, INC.

Docket No. R-2015-2462723

Exhibit to Accompany the

Direct Testimony

of

Justice Dagadu

Bureau Investigation and Enforcement

Concerning:

OPERATION & MAINTENANCE EXPENSESRATE BASE

Quarter

Annual CPI

Actual/Forecast

Weighted

% by

Quarter

Annual

CPI Quarter4Q 2014 -1.2000% -0.6000% 1.900% 0.475%1Q 2015 -1.8000% -0.9000% 2.000% 0.500%2Q 2015 2.0000% 1.0000% 2.200% 0.550%3Q 2015 2.2000% 1.1000% 2.200% 0.550%

Inflation Adjustment for the FTY 0.6000% 2.075%

Difference in Inflation Adjustment -1.4750%

Fully Forecasted Future Test Year

Quarter

Annual CPI

Actual/Forecast

Weighted

% by

Quarter

Annual

CPI Quarter4Q 2015 2.2000% 0.5500% 2.3000% 0.5750%1Q 2016 2.2000% 0.5500% 2.3000% 0.5750%2Q 2016 2.2000% 0.5500% 2.3000% 0.5750%3Q 2016 2.2000% 0.5500% 2.3000% 0.5750%

Inflation Adjustment for the FPTFY 2.2000% 2.3000%

Difference in Inflation Adjustment -0.1000%

Total Inflation Adjustment for both FTY and FPFTY -1.5750%

Source: Blue Chip Financial Forecasts March 1, 2015 Vol 34, No. 03

Consumer Price Index for FTY and FPFTY

Company's CPI for FTYFuture Test Year CPI Computation by I&E

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I&E Exhibit No. 2 Schedule No. 1 Page 1 of 1

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Summer Employee #1 Hourly Rate is $17.5

Total wages Hrs worked Total wages Hrs worked Total wages Hrs worked

1,232.00$ 70.40 1,152.00$ 65.83 128.00$ 7.31

1,108.80$ 63.36 1,024.00$ 58.51 336.00$ 19.20

1,232.00$ 70.40 1,280.00$ 73.14 128.00$ 7.31

1,255.10$ 71.72 1,316.00$ 75.20 256.00$ 14.63

1,108.80$ 63.36 1,280.00$ 73.14 384.00$ 21.94

768.00$ 43.89 640.00$ 36.57

448.00$ 25.60 896.00$ 51.20

640.00$ 36.57

768.00$ 43.89

1,136.90$ 64.97

871.25$ 49.79

918.40$ 52.48

1,312.00$ 74.97

1,180.80$ 67.47

1,312.00$ 74.97

1,230.00$ 70.29

1,180.80$ 67.47

Hours worked 339.24 415.31 761.04

Average Total Hrs worked from 2011 thr 2013 505.20

2011 2012 2013

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Summer employee #2 Hourly Rate is $15


768.00$ 51.20 923.00$ 61.53

864.00$ 57.60 936.00$ 62.40

480.00$ 32.00 936.00$ 62.40

960.00$ 64.00 884.00$ 58.93

468.00$ 31.20 494.00$ 32.93

1,027.00$ 68.47

Hours Worked 0 236.00 346.67


Information Based on minimum filing requirement I through IV, Summer Employee Expense

2011 2012 2013

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Summer employee #3 Hourly Rate is $15(total wages/hrs worked) 10.43


720.00$ 72.00 560.00$ 40 160.00$ 20.00

790.00$ 79.00 1,120.00$ 80 256.00$ 32.00

640.00$ 64.00 812.00$ 58 226.00$ 28.25

560.00$ 56.00 1,008.00$ 72 296.00$ 37.00

2,710.00$ 1,092.00$ 78 320.00$ 40.00

1,120.00$ 80 336.00$ 42.00

96.00$ 12 296.00$ 37.00

256.00$ 32 300.00$ 37.50

6,064.00$ 256.00$ 32.00

242.00$ 30.25

216.00$ 27.00

192.00$ 24.00

248.00$ 31.00

216.00$ 27.00

100.00$ 12.50

134.00$ 16.75

156.00$ 19.50

112.00$ 14.00

4,062.00$

Hours Worked 271.00 452 507.75


Information Based on minimum filing requirement I through IV, Summer Employee Expense

2011 2012 2013

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DOCKET# R-2015-2462723 UNITED WATER PENNSYLVANIA, INC. OFFICE OF CONSUMER ADVOCATE

INTERROGATORIES SET II

Witness: John Hollenbach

OCA - II-18: Please explain why the overtime hours in 2011 were well above the hours in 2012 and 2013. Response: In 2011 UWPA had a storm impact its operations in April 2011. Also in 2011, Hurricane Irene and Tropical Storm Lee impacted operations at the end of August and the beginning of September. Each and every year brings on different challenges driven by a multitude of items which include weather events. In 2014, overtime hours were 12,134; while less than 2011 it was more than both 2012 and 2013.

OCA-II-18

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Witness: John Hollenbach

OCA - II-19: Please state whether all overtime hours and costs incurred in 2011 as a result of the April/May floods and as a result of Hurricane Irene have been removed from the 2011 overtime hours expense shown in the Labor Worksheets included in the MFR III-02 Attachments. If not, please identify the overtime hours and costs associated with those two events which have not been broken down consistent with the Labor Worksheet detail. Response: The overtime hours incurred in 2011 as a result of the April/May floods and as a result of Hurricane Irene have not been removed for the reason stated in response OCA-II-18: Each and every year overtime is impacted by different challenges from a multitude of items which include weather events. For example in 2014 OT hours were 12,134 which is similar to the OT hours experience in 2011. Below are the OT hours for the two storms in 2011. OT Hours OT Dollars

Spring 2011 Storm Damage 184 $9,568 Hurricane Irene / T.S. Lee 522 $22,405

OCA-II-19

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DOCKET# R-2015-2462723 UNITED WATER PENNSYLVANIA, INC.

OFFICE OF BUREAU OF INVESTIGATION AND ENFORCEMENT INTERROGATORIES

Witness: Thomas G. Lippai

I&E-RE-79: Reference the Company’s response to OCA-II-19 concerning overtime hours. Explain if spring 2011 Storm Damage cost of $9,568 and Hurricane Irene / T.S. Lee cost of $22,405 were included in amortization of deferred items on UWPA Exhibit No. TGL-1, schedule TGL-28, Adjustment No. 27. Response: The overtime hours related to both storms are included in the amortization of deferred items.

I&E-RE-79

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Bargaining Employees

Average Exp.

Per Company

Average Exp.

Per I&E I&E Adjustment

202,598$ 191,940$ (10,658)$

5217.08 4981.75 -235

40.00 40 (0.3140)$

41.20 40.88 (0.3234)$

214,936$ 203,629$ (11,307)$

16,736$ 16,736$ -$

231,672$ 220,365$ (11,307)$

173,916$ 165,428$ (8,488)$57,756$ 54,937$ (2,819)$

Based on MFRIII-02-Labor Worksheet (FPFTY Overtime for Harrisburg Employees)

Overtime Expense

Overtime Exp.

Overtime Hours

FTY rate increase by 3%

Capitalized

FPFTY rate increase by 3%

FPFTY Overtime Exp

Non-exempt Exp

Total Overtime Exp

O&M Portion

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I&E-RE-40-D: Reference UWPA Exhibit No. TGL-1, Schedule TGL-25, Adjustment No. 24, Concerning Bad Debt Expense. Provide a schedule detailing actual net write-offs and actual water sales revenue for the HTY and the two prior twelve-month periods ended September 30, 2012 and 2013. Response: Please refer to the file attached labelled “I&E-RE-40-D Attachment”.

I&E-RE-40-D

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United Water Pennsylvania, Inc. Attachment to I&E-RE-40-DDocket No. R-2015-2462723 Page 1 of 1Bad Debt Expense

Balanceas of

Bad DebtWrite-offs

Recoveries of PriorWrite-offs

Net Write-offs

9/30/2012 254,670 (139,535) 115,136

9/30/2013 208,174 (31,935) 176,239

9/30/2014 173,798 (16,622) 157,175

12 Months Ended 9/30/2012



Total Revenues 34,398,736$ 35,423,835$ 36,128,819$

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Company

Expense for

FPFTY

I&E

Adjustment

I&E

Recommendation

438,602$ (56,824)$ 381,778$

Three year Average

FTY Inflation

Per Company

FPFTY Inflation Per

Company

2011 443,875$

2012 424,172$

2013 392,030$

2014 297,793$ 0.600% 2.200%

371,332$ 373,560$ 381,778$

Based on UWPA Exh. TGL-11 Sch. TGL-11, Adj. No. 10

OCA-II-43

Average

Materials And Supplies

Description

Material/Supplies

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OCA - II-43: Please provide materials and supplies expense for 2014. Response: Materials and supplies 2014 expense - $297,793

OCA-II-43

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United Water Pennsylvania, Inc.Docket No. R-2015-2462723Employee Group Health and LifeAccount Number 91700

Line

No. Description

FPFTY Year

Per Company

(a)

I&E

Adjustment FTFTY Per I&E

1 Medical Insurance 1,161,484$ (122,204)$ 1,039,280$

2

3 Dental 76,603$ (697)$ 75,907$

4

5 Vision -$ -$ -$

6

7

8

9 Total Group Health Insurance 1,238,087$ (122,900)$ 1,115,187$

10

Capitalized Portion 308,655$ (30,639)$ 278,016$

O&M 929,432$ (92,261)$ 837,171$

a. Based on MFR - Employee Group Health and Life Worksheet

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2010 2011 2012 2013

Total Medical Dental & Vision Expense 699,512$ 805,406$ 921,475$ 1,005,837$

% Difference 15.14% 14.41% 9.16%

3 Year Average % 12.90%

805,406$ 921,475$ 1,005,836$

Life Insurance 86

Based on MFR - Group Health and life Worksheets.

Medical % Dental % Vision %

2011 717,579$ 73,673$ 14,153$

2012 832,542$ 16.02% 77,379$ 5.03% 11,554$ -18.36%

2013 941,812$ 13.12% 62,781$ -18.87% 417$ -96.39%

2014 696,211$ -26.08% 93,832$ 49.46% 585$ 40.29%

1.023% 11.87% -24.82%

Based on response to I&E-RE-15-D part B

Company's 12.9% Calculation

I&E Separate Percentage Calculation.

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I&E-RE-15-D: Reference UWPA Exhibit TGL-1, Schedule TGL-3, Adjustment No. 2 Regarding the Employee Group Health and Life:

A. Provide supporting documentation (e.g., statements, invoices, etc.) for the claimed 12.9% increase and the FPFTY cost for medical insurance (FPFTY claim of $1,116,484) and dental (FPFTY claim of $76,603);

B. Provide a similar worksheet with separate columns for

Medical, Dental and Vision expenses for 2010 through 2014.

Response:

A. Please refer to the testimony of Company witness Thomas G. Lippai, page 9, lines 22-23 and page 10, lines 1-3, which provides an explanation of how the Company calculated the 12.9% increase.

The Company, as noted in the testimony, calculated the 12.9% increase based upon the three year average increase in medical costs using Calendar Years 2011, 2012 and 2013. Please see the calculation below: Medical, Dental & Vision Expense: Expense Increase % Difference 2010 $ 699,512 2011 $ 805,406 $105,894 15.14% 2012 $ 921,475 $116,069 14.41% 2013 $1,005,837 $ 84,362 9.16% Total 38.71% Three year average increase 12.91% The computation of the FPFTY medical expense of $1,116,484 was computed by applying the number of participants by the projected FPFTY Company medical rates. The number of participants was determined by

I&E-RE-15-D

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adding the projected five new employees to the actual number of medical plan participants as of the historic test year. The FPFTY company medical rates were calculated by applying the projected 12.9% increase to the actual 2015 company medical rates. The computation of the FPFTY dental expense of $76,603 was computed by applying the number of participants by the projected FPFTY Company dental rates. The number of participants was determined by adding the projected five new employees to the actual number of dental plan participants as of the historic test year. The FPFTY company dental rates were calculated by applying the projected 12.9% increase to the actual 2015 company medical rates. The actual computations can be found in worksheet tab labelled “USE-Medical-Dental-Vision Sumry” submitted with the attachment to the Company’s response to OCA-II-1 and in worksheet tab labelled Med-Dent-Vis Sumr’y” submitted with the attachment to the Company’s response to OCA-II-22.

B. Please refer to the Company’s response to OCA-II-23.

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OCA - II-23: Please provide a breakdown of total medical, dental and vision expense by each of those three categories for 2011, 2012, 2013 and 2014. Response: Medical Dental Vision 2011 $717,579 $73,673 $14,153 2012 $832,542 $77,379 $11,554 2013 $941,812 $62,781 $ 417 2014 $696,211 $93,832 $ 585

OCA-II-23

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I&E-RE-44-D: Identify specific dollar amounts by account number attributable to:

A. Lobbying expense; and B. Charitable contributions.

Response:

A. Historic Test Year: NAWC – National Chapter A/C# 90500 $3,386 NAWC – Pennsylvania Chapter A/C# 90500 $3,071

B. Historic Test Year:

Please refer to the Company’s response to OCA-II-70.

I&E-RE-44-D

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Company

Expense for

FPFTY

I&E

Adjustment

I&E

Recommendation

242,964$ (24,352)$ 218,612$

17,567$ (17)$ 17,550$

260,531$ (24,370)$ 236,161$

FTY Inflation

Per I&E

FPFTY Inflation Per

I&E

Three Year Average

2012 195,318$

2013 238,103$

2014 204,469$ 0.600% 2.200%

212,630$ 213,906$ 218,612$

Three year average taking from UWPA Exh. TGL-4, Sch. TGL-17, Adj. No.16

2014 expense taking from respond to OCA-II-53

Average

Description

Outside Professional Service

FTY Adjustment

Total

Outside Professional Services

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OCA - II-53: Please provide outside professional services expense for 2014. Response: Outside professional services 2014 expense $204,469

OCA-II-53

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Company

Expense for

FPFTY

I&E

Adjustment

I&E

Recommendation

442,106$ (31,041)$ 411,065$

30,690$ (30)$ 30,660$

472,796$ (31,071)$ 441,725$

Three Year Average

FTY Inflation

Per I&E

FPFTY Inflation Per

I&E

2012 399,167$

2013 339,837$

2014 460,449$

0.600% 2.200%

399,818$ 402,217$ 411,065$


2014 expense taking from response to OCA-II-50

Average

Description

Outside Contractors

FTY Adjustment

Outside Contractors

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OCA - II-50: Please provide Outside Contractors expense for 2014. Response: Outside Contractor’s 2014 expense $460,449

OCA-II-50

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Company

Expense for

FPFTY

I&E

Adjustment

I&E

Recommendation

354,646$ (7,590)$ 347,056$

Three year Average

FTY

Inflation

Per I&E

FPFTY Inflation Per

I&E

2012 326,852$

2013 352,398$

2014 333,429$ 0.600% 2.200%

337,560$ 339,585$ 347,056$


2014 expense taking from response to OCA-II-53

Average

Description

CC&B Support Expense

CC&B Support Expense

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OCA - II-52: Please provide CC&B support expense for 2014. Response: CC&B support 2014 expense $333,429

OCA-II-52

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OCA - II-54: With regard to the adjustment to transportation costs shown on UWPA Exhibit No. TGL-1, Schedule TGL-20:

a. Please explain why payroll costs are not accounted for through the payroll adjustment and are separately added to FTY and FPFTY expense.

b. Please provide detailed supporting documentation for the claimed levels of insurance expense.

c. Please state whether the ongoing decline in gasoline prices has had an effect on fuel expense.

d. Please provide fuel expense for the most recent 12 months available.

e. Please identify the amount realized from the disposal of vehicles in 2014.

Response:

a. Payroll costs are accounted for through the payroll adjustment. The description used, “payroll”, was not properly labelled. This amount comprises transportation costs transferred in to UWPA from other business units. The costs are allocated based upon the payroll charged to UWPA by the other business unit employee. Also, this amount represents reimbursement to employees (mileage) for the use of their personal cars for business purposes.

b. The claimed levels of automobile insurance expense for the 12-months

ending 9/30/2015 is a pro-rata calculation of actual costs from the Corporate-wide Automobile policy, covering the policy period from 3/1/2014-3/1/2015, plus the budgeted amount for the subsequent policy period 3/1/15-3/1/2016 which as yet has not been renewed. In accordance with an approved internal allocation methodology, each participating entity is allocated a portion of premium and deductible

OCA-II-54

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losses based on their respective percentage of total vehicles corporate-wide. The amounts shown for the 12-months ending 10/31/2016 assumes a 5% increase in insurance premiums, plus a 1% increase in deductible losses.

c. Gasoline prices have shown several trends historically. Prices were

relatively high in 2013 peaking in mid-2014. The latter part of 2014 prices were trending downward however in 2015 there are signs of increasing gasoline prices. The Company’s fuel expense reflects whatever the market price of gasoline is, lower fuel costs when prices are trending downward and vice-versa.

d. Fuel expense for 2014 was $187,579. e. The Company did not realize any amount for the disposal of vehicles in

2014.

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Witness: John D. Hollenbach

I&E-RE-20-D: Reference UWPA Exhibit No. TGL-1, Schedule TGL-7, Adjustment No. 6, Purchased Water. Provide a copy of each of the current Purchase Water Agreements between the following:

A. Susquehanna Area Regional Airport Authority;

B. Borough of Steelton;

C. Aqua Pennsylvania Inc. Response: See attachments.

I&E-RE-20-D

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BULK-WATER SERVICE AGREEMENT

BET WEEN

UNITED WATER PENNSYLVANIA INC.

AND

AQUA PENNSYLVANIA, INC.

f i / THIS AGREEMENT, made this 27 day of w, 201& - by and between UNITED

WATER PENNSYLVANIA INC., a Pennsylvania corporation with its principal office at 421 1 East Park

Circle, Harrisburg, Dauphin County, Pennsylvania 171 11 (hereinafter called "UNITED") and AQUA

PENNSYLVANIA, INC., a Pennsylvania corporation with its principal office at 762 W. Lancaster

Avenue, Bryn Mawr, Montgomery County, Pennsylvania 190 10 (hereinafter called "AQUA") .

WHEREAS, UNITED has a need for additional potable water supply to its existing Dallas-

Shavertown system located in Luzerne County, and has considered alternative means of obtaining service;

and

WHEREAS, following the consideration of other alternatives, UNITED has decided to take

service from AQUA through AQUA'S Midway Manor Collective system to provide a supplemental

supply of potable water needed to serve UNITED'S customers within its existing Dallas-Shavertown

system; and

WHEREAS, UNITED desires to become a customer of AQUA and intends to purchase potable

water from AQUA for resale to its customers in its existing Dallas-Shavertown system; and

WHEREAS, the parties desire to enter into this Bulk-Water Service Agreement (hereinafter

called "Agreement") for a term of ten (10) years with renewal terms as provided herein; and

WHEREAS, it is recognized that interconnections between water systems are encouraged and

promoted by various regulatory agencies as being in the public interest.

NOW, THEREFORE, subject to the terms and conditions hereof, the parties hereto, for good and

valuable consideration, and intending to be legally bound hereby, consent and agree with each other as

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follows:

1. The parties acknowledge and hereby declare their mutual belief that this Agreement is in

their best interests and in the interest of the public. To the extent that another water supply company, or

other person or entity, attempts to interfere with the consummation of this Agreement, either through the

filing of protests or petitions for intervention before any regulatory agency or otherwise, the parties agree

to each pay one-half of the external costs and expenses in defending such actions under this Agreement.

UNITED shall also be authorized to seek redress against such action, including, but not limited to, the

filing of a claim for tortious interference with a contract.

2. AQUA shall design and construct, at its sole expense, approximately Seven-Hundred

Fifty feet (750') of 6 inch ductile-iron cement-lined water main (the "Aqua Main"). The Aqua Main shall

be situated exclusively within public right-of-ways and originate from within AQUA's Saddle Ridge

Development, extend along the entrance road of said Development to a point wherein said road intersects

with Hill Drive and shall terminate within Ten feet (10') from the meter pit to be installed by UNITED at

UNITED'S exclusive expense.

3. UNITED shall design and construct, at its sole expense, all necessary main installations

andlor upgrades to its system and a meter pit (collectively referred to as "United Facility"). The meter pit

shall accept a minimum meter size of 2-inch and be located at a location mutually agreed upon by AQUA

and UNITED and designed in accordance with AQUA's specifications, and shall include either an orifice

plate or rate of flow control valve approved by AQUA, and such approval shall not be unreasonably

withheld or delayed. UNITED shall retain ownership of the United Facility, which shall include the ten

feet (lo') of additional main to interconnect with the Aqua Main, all of which UNITED shall install at its

exclusive expense.

4. AQUA shall install a 2-inch meter within the meter pit installed by UNITED and

UNITED shall provide all necessary plumbing within the meter pit to accept the meter prior to AQUA's

installation of said meter, including an orifice plate or rate of flow control valve approved by AQUA, and

-2 -

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such approval shall not be unreasonably withheld or delayed. UNITED shall retain ownership of the

meter pit and all plumbing internal to the meter pit, all of which are included as components of the United

Facility. AQUA shall retain ownership of the meter, which will be used to measure and record the

potable water used and purchased by UNITED. AQUA and UNITED further agree that AQUA'S Tariff

(including future revisions thereto) will apply to service provided by AQUA to UNITED under this

Agreement.

5. UNITED shall commence procurement of all permits required for the installation of the

United Facility within 180 days from the date of this Agreement. AQUA shall commence procurement of

all permits required for the installation of the Aqua Main within 30 days from the date in which UNITED

commences procurement of all permits required for the installation of the United Facility. UNITED and

AQUA shall be responsible for the procurement of their respective highway occupancy or other related

permits to complete their respective projects under this Agreement.

6. In the event that UNITED is not able to begin construction within 180 days from the date

of all required permits issued by the authorities having jurisdiction for both the United Facility and Aqua

Main construction (or at such other time as mutually agreed), the parties shall discuss in good faith the

status of their respective projects. If, at that time, AQUA is not satisfied with the status, AQUA may elect

to terminate this Agreement and UNITED waives any and all claims against AQUA for electing such

action.

7. Once the Aqua Main and United Facility have been installed and AQUA has installed its

meter in UNITED'S meter pit, AQUA agrees to read the meter for billing purposes on a monthly basis.

AQUA agrees to test and calibrate the meter at least once per year and make available: the testing results

to UNITED. AQUA also agrees to maintain the accuracy limits of the meter to within the normal

allowable tolerances and standards published by the American Water Works Association. UNITED may

request, at any time and at its cost, additional or special accuracy tests to be performed by AQUA to

verify the accuracy of the meter. If any discrepancies in meter accuracy are found, each party agrees to

-3-

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limit its claim for adjustment to the percentage of meter inaccuracy for the thirty (30) day period

immediately preceding the test.

8. Following the installation of AQUA's meter in UNITED's meter pit, UNITED agrees to

pay for a minimum of Forty Thousand (40,000) gallons per day ("GPD") and further agrees that it will

not consume in excess of One-Hundred Thousand (100,000) GPD or exceed a maximum instantaneous

flow rate of Ninety (90) gallons per minute ("GPM). AQUA and UNITED agree that AQUA will

maintain the aforementioned minimum in future planning and possible expansions of its Midway Manor

Collective system, so long as this Agreement is in effect.

9. AQUA and UNITED agree that the water to be furnished by AQUA, pursuant to this

Agreement, shall be exclusively for potable uses and meet all required standards of Federal and

Commonwealth of Pennsylvania regulatory agencies, but subject to any necessary regulatory

authorizations relating to withdraw and availability. UNITED further agrees that it shall pay AQUA's

Main Division base Customer Charge - in effect at the time of the initial meter installation - for AQUA's

meter installed within the meter pit. UNITED further agrees that it will pay AQUA's Consumption

Charges based upon the following two block rates. The I" block rate covers UMTED's guarantee to pay

for 40,000 GPD. The rate for this block rate shall be $3.25 per thousand gallons. The 2"d block rate shall

be billed at $2.50 per thousand for all consumption in excess of 40,000 GPD. These rates will increase as

a result of any future rate increase approved by the Pennsylvania Public Utility Commission ("PUC") for

AQUA's Main Division base rates - such that the Customer Charge will track AQUA'S Main Division

Customer Charge for the meter within UNITED'S meter pit and the Consumption Charge will increase at

the same rate as AQUA'S Main Division Residential Class block rate.

10. To the extent that approval of this Agreement is desired or needed from the PUC,

Pennsylvania Department of Environmental Protection ("PaDEP), or the Susquehanna River Basin

Commission ("SRBC"), the parties agree to cooperate in the preparation of the necessary submissions or

informational filings. AQUA shall be responsible for determining the applicable requirements and for

- 4 -

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making the necessary filing(s), to the extent practical, and UNITED shall cooperate fully in those efforts

and be permitted to review such filings and UNITED's approval for such filings shall not be

unreasonabily withheld and UNITED further agrees to reimburse AQUA for 50% of all of its external

costs and expenses for such filings and procurement of such approvals.

11. If at any time AQUA finds that it is necessary to curtail deliveries to UNITED, it will be

at the same proportion and to the same extent and in common with all other customers in this system

based upon historical averages, but not below a minimum of 40,000 GPD.

12. It is hereby specifically acknowledged by both parties hereto that there will be occasions,

because of failure of facilities, leaks, required repairs to facilities, strikes, acts of God, and other

emergency circumstances, when interruptions or fluctuations in service will occur; it also being hereby

specifically agreed that the only obligation AQUA shall have is to use ordinary and reasonable care to

maintain the water service and the supply herein provided, and that AQUA shall not be liable in any way

to UNITED or UNITED's customers for any interruption or diminishing of water service or supply

caused by circumstances beyond its control or the normal repairs, changes and fluctuations on the system.

Furthermore, UNITED and AQUA agree that should any emergency circumstances result in a reduction

in the minimum to be provided under this Agreement, AQUA shall adjust the bill accordingly provided

that UNITED requests such adjustment within 30 days of receipt of such bill during which the emergency

circumstance arose.

13. As set forth in paragraphs 8 and 9 above, AQUA agrees to use commercially reasonable

efforts to provide a minimum of 40,000 GPD of water. UNITED agrees that AQUA cannot guarantee

flows or pressures at UNITED'S meter pit. Once the water flows through Aqua's meter, Aqua is no

longer responsible for the quality or condition of that water which is then in the United Facilities or

within UNITED's Dallas-Shavertown system. Therefore, UNITED agrees that it shall indemnify and

hold harmless AQUA for any and all claims that may arise from the water sold to UNITED after such

water enters into the United Facilities and UNITED'S Dallas-Shavertown system andlor for any and all

-5-

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personal injuries, personal property or other property claims in connection with any and all facilities

owned by LTNITED and necessary for the continued employment of this Agreement between the parties.

If the water sold by AQUA to UNITED fails to meet the conditions of paragraph 9 above before entering

the United Facilities andlor UNITED'S Dallas-Shavertown system, UNITED shall have no duty to

indemnify AQUA for any and all such claims.

14. AQUA will bill UNITED on a monthly basis and UNITED agrees to pay promptly in

accordance with and subject to the provisions of this Agreement and the provisions contained in AQUA's

Rules and Regulations filed with the PUC as amended from time to time. Upon reasonable notice and at

reasonable time, UNITED shall have the right to access and review AQUA's meter reading and billing

records related to this Agreement. The parties agree to handle any disputes arising from this Agreement

by first attempting to settle the dispute in good faith.

15. AQUA is selling and UNITED is purchasing water for distribution and sale within

UNITED'S Dallas-Shavertown certificated service area. UNITED agrees to notify and receive written

approval from AQUA for any service area expansion(s) beyond the boundaries outlined on the map in

Exhibit A that may require the transfer or sale of the water specifically purchased under this Agreement to

serve the customers in the proposed service area expansion(s) and such approval by AQUA shall not be

unreasonably withheld.

16. This Agreement shall remain in effect for a period of ten (10) years from the date hereof

and shall automatically be renewed for five (5) additional terms of five (5) years each after the initial term

hereof, unless terminated at the expiration of the original term or at the expiration of any renewed term by

either party giving written notice to the other of its intention to terminate at least one (1) year prior to the

then applicable termination date. Upon termination of the Agreement AQUA will continue to be the

owner of the Aqua Main, and UNITED shall permanently abandon its meter pit within five (5) business

days following AQUA's removal of its meter.

17. This Agreement shall be biding upon the respective successors and assigns of the parties

-6-

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hereto and the benefits herein shall enure to the same; however, the Agreement may not be assigned by

either party except to an affiliated company without the written consent of the other.

18. This Agreement embodies the entire agreement between the parties hereto with reference

to the subject matter and there are no agreements, understandings, conditions, warranties, or

representations, oral or written, expressed or implied with reference to the subject matter hereof that are

not merged in this Agreement and superseded hereby. This Agreement may only be amended by a

writing signed by all parties hereto.

19. This Agreement shall be interpreted pursuant to the laws of the Commonwealth of

Pennsylvania.

20. There shall be no third party beneficiaries to this Agreement;

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed and delivered,

and their respective corporate seals to be hereunto 'aixed by their respective duly authorized officers, the

day and year first above written.

UNITED WATER PENNSYLVANIA INC.

By: ~ , / ~ k / AQUA PENNSYLVANIA, INC.

By:

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Outside Services

G/L A/C# Description

12 Mos End

9/30/11

12 Mos End

9/30/12

12 Mos End

9/30/13

12 Mos End

9/30/14

3 years Fiscal

Year average FTY Per I&E FPFTY Per I&E

Outside Service:

91100 - Accounting & Auditing 53,216.00$ 40,829.00$ 44,934.03$ 61,176.42$ 48,979.82 49,273.70 50,357.72

N/A - Engineering

91200 - Legal 23,291.43 13,925.64 (16,926.41) 64,128.31 20,375.85 20,498.10 20,949.06

91250 - Information Systems

ADP_ADMIN Total 8,579.70 2,260.60 5,420.15 5,452.67 5,572.63

AP_IMAGING Total 1,753.96 1,397.74 119.49 2,191.85 1,236.36 1,243.78 1,271.14

CUBE_SUPP Total 552.13 1,994.85 1,273.49 1,281.13 1,309.32

DATA_CTR Total 9,331.34 14,442.37 15,648.20 42,367.89 24,152.82 24,297.74 24,832.29

GIS Total 3,476.32 5,655.40 6,075.55 5,069.09 5,099.50 5,211.69

HDWE_MAINT Total 3,030.70 2,353.53 2,188.39 3,518.01 2,686.64 2,702.76 2,762.22

HELP_LVL1 Total 4,807.14 5,319.96 3,913.74 3,491.96 4,241.89 4,267.34 4,361.22

INTELEX Total 2,087.00 2,087.00 2,099.52 2,145.71

IT_LINES Total 38,109.58 44,449.73 43,280.47 31,320.52 39,683.57 39,921.67 40,799.95

MMS_MGT Total 1,933.00 1,933.00 1,944.60 1,987.38

ORACLE_OTH Total 10,289.72 9,664.05 10,388.14 10,247.67 10,099.95 10,160.55 10,384.09

OTHSYSMAIN Total 10,990.87 6,185.10 7,776.06 11,677.42 8,546.19 8,597.47 8,786.61

PROF_FEE_O Total 18,682.55 13,519.83 22,901.27 34,674.84 23,698.65 23,840.84 24,365.34

PS_MAINT Total 24,600.65 17,902.44 29,235.96 29,708.43 25,615.61 25,769.30 26,336.23

PS_MISC Total 14,440.56 13,080.05 14,336.93 1,635.14 9,684.04 9,742.14 9,956.47

SOFTWARE Total 2,638.85 2,432.00 2,613.76 2,811.77 2,619.18 2,634.89 2,692.86

SOFTWARE-M Total 12,003.58 10,789.03 12,713.69 17,002.23 13,501.65 13,582.66 13,881.48

SOFTWARE-O Total 3,854.79 3,882.00 2,628.28 3,730.20 3,413.49 3,433.97 3,509.52

WEB_HOST Total 4,855.52 4,327.66 5,373.57 5,345.19 5,015.47 5,045.57 5,156.57

MISC 6,282.16 3,041.40 3,564.77 28,084.43 11,563.53 11,632.91 11,888.84

ENWISEN Total 2,071.69 3,107.35 3,363.49 1,501.18 2,657.34 2,673.28 2,732.10

ADP_ADMIN Total 9,472.63 7,960.74 6,327.90 6,760.53 7,016.39 7,058.49 7,213.78

IT_HRIS Total 8,082.16 10,035.45 9,875.29 13,330.47 11,080.40 11,146.89 11,392.12

SUCCESFACT Total 238.09 1,781.86 4,483.92 3,306.35 3,190.71 3,209.85 3,280.47

Total Info Sys 185,536.54 179,148.61 215,520.55 267,057.08

91300 - Temporary Help 33,193.23 102,368.63 12,577.61 -

91310 - Management Fee (R&I) 121,077.42 122,254.76 135,754.76 125,327.04 127,778.85 128,545.53 131,373.53

91350 - Other (Itemize Amounts)

AON 48,917.23 20,397.97 28,403.79 6,995.25 18,599.00 18,710.60 19,122.23

Legal 3,379.94 119,599.91 106.82 -

Misc 15,200.28 27,589.99 18,610.19 18,619.00 21,606.39 21,736.03 22,214.22

Total 483,812.07$ 626,114.51$ 438,981.34$ 543,303.10$ 465,603 475,847

Inflation for FTY 0.600% 1.0060Inflation for FPFTY 2.200% 1.0220

Based on response to I&E-RE-38-D

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I&E-RE-38-D: Reference UWPA Exhibit No. TGL-1, Schedule TGL-12, Adjustment No. 11, Outside Services Expense and the related worksheet. Provide the following:

A. Detailed explanation of why it is appropriate to calculate a three-year historic average of expenses for inconsistent, and in one instance overlapping, twelve month periods (i.e., twelve month periods ended December 31, 2012, December 31, 2013, and September 30, 2014;

An updated schedule that uses the historic twelve month periods ended September 30, 2011, September 30, 2012, and September 30, 2013 (in lieu of the December 31 year end totals); Response:

A. Please refer to the Company’s response to OCA-II-45 Part A explaining the averages used.

Please refer to file attached labelled “I&E-RE-38-D Attachment”.

I&E-RE-38-D

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United Water Pennsylvania, Inc. Attachment to I&E-RE-38-DDocket No. R-2015-2462723 Page 1 of 1Outside Services

G/L A/C# Description 12 Mos End

9/30/11 12 Mos End

9/30/12 12 Mos End

9/30/13 12 Mos End

9/30/14

Outside Service:

91100 - Accounting & Auditing 53,216.00$ 40,829.00$ 44,934.03$ 61,176.42$

N/A - Engineering

91200 - Legal 23,291.43 13,925.64 (16,926.41) 64,128.31

91250 - Information Systems

ADP_ADMIN Total 8,579.70 2,260.60

AP_IMAGING Total 1,753.96 1,397.74 119.49 2,191.85

CUBE_SUPP Total 552.13 1,994.85

DATA_CTR Total 9,331.34 14,442.37 15,648.20 42,367.89

GIS Total 3,476.32 5,655.40 6,075.55

HDWE_MAINT Total 3,030.70 2,353.53 2,188.39 3,518.01

HELP_LVL1 Total 4,807.14 5,319.96 3,913.74 3,491.96

INTELEX Total 2,087.00

IT_LINES Total 38,109.58 44,449.73 43,280.47 31,320.52

MMS_MGT Total 1,933.00

ORACLE_OTH Total 10,289.72 9,664.05 10,388.14 10,247.67

OTHSYSMAIN Total 10,990.87 6,185.10 7,776.06 11,677.42

PROF_FEE_O Total 18,682.55 13,519.83 22,901.27 34,674.84

PS_MAINT Total 24,600.65 17,902.44 29,235.96 29,708.43

PS_MISC Total 14,440.56 13,080.05 14,336.93 1,635.14

SOFTWARE Total 2,638.85 2,432.00 2,613.76 2,811.77

SOFTWARE-M Total 12,003.58 10,789.03 12,713.69 17,002.23

SOFTWARE-O Total 3,854.79 3,882.00 2,628.28 3,730.20 WEB_HOST Total 4,855.52 4,327.66 5,373.57 5,345.19

MISC 6,282.16 3,041.40 3,564.77 28,084.43

ENWISEN Total 2,071.69 3,107.35 3,363.49 1,501.18

ADP_ADMIN Total 9,472.63 7,960.74 6,327.90 6,760.53

IT_HRIS Total 8,082.16 10,035.45 9,875.29 13,330.47

SUCCESFACT Total 238.09 1,781.86 4,483.92 3,306.35

Total Info Sys 185,536.54 179,148.61 215,520.55 267,057.08

91300 - Temporary Help 33,193.23 102,368.63 12,577.61 -

91310 - Management Fee (R&I) 121,077.42 122,254.76 135,754.76 125,327.04

91350 - Other (Itemize Amounts)

AON 48,917.23 20,397.97 28,403.79 6,995.25

Legal 3,379.94 119,599.91 106.82 -

Misc 15,200.28 27,589.99 18,610.19 18,619.00

Total 483,812.07$ 626,114.51$ 438,981.34$ 543,303.10$

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Payroll Tax Adjustment

Total Payroll Rate 7.650%FPFTY Per

Company

(a) I&E Adjustment Recommendation

13,305$ (649)$ 12,655$

2,001$ (386)$ 1,615$

15,306$ (1,035)$ 14,270$

a. Harrisburg - Overtime payroll tax was calculated by multiplying O&M portion of

Overtime cost for the FPFTY of $173,916 (1-0.2493 X 231,672) by the FICA tax rate of 7.650%

Description

Overtime - Harrisburg

Summer Employees

Total

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Company's

FPFTY (a)

I&E

Adjustment I&E FPFTY

385,722$ (7,459)$ 378,263$

Real Estate Adjustment

PURTA Tax Payment FTY FPFTY

2011 303,325$

2012 314,032$ 0.6000%

2013 305,015$ 2.2000%

3 year Average 307,457$ 306,845$ 313,596$

Real Estate Tax Adjustment

FPFTY Per

Company

I&E

Adjustment I&E FPFTY

PURTA 321,055$ (7,459)$ 313,596$

County 27,506$ -$ 27,506$

School Tax 37,161$ -$ 37,161$

Total 385,722$ (7,459)$ 378,263$

a. Based on UWPA Exh. TGL - 4, Sch TGL -33, Adj. No. 32

Real Estate Taxes

Description

Real Estate

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FPFTY Per

Company FPFTY Per I&E I&E Adj

18,729,317$ 18,729,317$

(4,195,603)$ (4,195,603)$

(3,508,713)$ (3,508,713)$

(1,078,447)$ (1,078,447)$

(253,000)$ (253,000)$

(850,500)$ (850,500)$

(708,750)$ (708,750)$

(694,246)$ (694,246)$

-$ (264,046)$ (264,046)$

7,440,058$ 7,176,012$

9.99% 9.99% 9.99%

743,262$ 716,884$ (26,378)$

31,170$ 31,170$

774,432$ 748,054$ (26,378)$

a Bonus Depreciation is a three year average of 2011, 2012 and 2013 deduction taking on

REV 799 (53.53 IV-01 Attachment Confidential Page 12 of 24)

State Corporate Net Income Tax

Current Tax

Bonus Depreciation per REV 799 (a)

Taxable income

State Tax Rate

Pro Forma Income tax

Amortization of Flow through taxes

Repair Adj 1/1/14 - 9/30/14

Repair Adj 10/1/14 - 12/31/14

Repair Adj. on 2015 Additions

Repair Adj. on 2016 Additions

Ex. Of tax Dep over Book

Description

Operating Income

Interest Exp.

Section 481 (a) Repair Adj.

jdagadu

Text Box




Witness: Kevin H. Doherty

I&E-RE-45-D: Reference UWPA Exhibit No. KHD-1, Schedule 7 concerning Income Taxes, provide the following:

A. Copies of 2011, 2012, and 2013 Pennsylvania Corporate Income Tax Returns (RCT101);

B. Identify the amount of bonus depreciation

addition/deduction included in the calculation of income subject to PA corporate net income tax for the:

1. HTY; 2. FTY; 3. FPFTY;

C. If bonus depreciation deduction/addition was not

included, please explain the rationale behind the exclusion;

D. Identify the amount of Net Operating Loss included in the

calculation of income subject to PA corporate net income tax in:

1. HTY; 2. FTY; and 3. FPFTY.

Response:

A. The 2013 Pennsylvania Corporate return was filed confidentially as part of MFR-IV-1. The 2011 and 2012 returns will be hand delivered to confidentially supplement this response.

B. There is no Bonus Depreciation included in the calculation of taxable

income.

C. Bonus Depreciation is no longer allowed for Income Tax purposes.

D. There is no Net Operating Loss included in the calculation of taxable income.

I&E-RE-45-D

jdagadu

Text Box


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jdagadu

Text Box

jdagadu

Text Box




Witness: Peiling Lin

I&E-RE-67-D: Reference Company Exhibit PL-1, Schedule 5 concerning cash working capital. Provide a copy of each invoice used to determine the lag days for Employee Benefits – Medical, Dental, Vision. Response: These amounts and invoices are paid at a corporate level and the expense amount is allocated to each operating company. The paid date represents when the operating company pays corporate.

I&E-RE-67-D

chrkeller

Text Box





I&E-RE-68-D: Reference Company Exhibit PL-1, Schedule 6 concerning cash working capital. Provide a copy of each invoice used to determine the lag days for United Water – M&S Fees. Response: Please see response to I&E-RE-67-D.

I&E-RE-68-D

chrkeller

Text Box





I&E-RE-69-D: Reference Company Exhibit PL-1, Schedule 7 concerning cash working capital. Provide a copy of each invoice used to determine the lag days for Insurance Expense. Response: Please see response to I&E-RE-67-D.

I&E-RE-69-D

chrkeller

Text Box


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$12

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131

2/1

6/1

30

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7/1

43

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1,7

66

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21

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3/1

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9/1

31

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41

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/20

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1,9

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$12

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6/1

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1/1

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,98

4.3

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$6

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7,5

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12

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/22

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12

/27

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13

1/2

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14

15

2,8

47

.88

$12

/01/

1312

/31/

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2/1

6/1

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1/0

2/1

41

7.0

01

52

,84

7.8

8$

$2

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8,4

14

12

/9/1

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31

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31

/2/2

01

42

80

,24

5.8

4$

12/0

1/13

12/3

1/13

12

/16

/13

01

/02

/14

17

.00

28

0,2

45

.84

$$

4,7

64

,17

91

2/8

/13

-12

/8/1

31

2/1

3/2

01

31

/2/2

01

41

58

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12/0

1/13

12/3

1/13

12

/16

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01

/02

/14

17

.00

15

8,9

98

.30

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2,7

02

,97

18

79

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21

.11

87

9,2

85

.49

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18

,55

9,8

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11

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12

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01

31

/2/2

01

41

71

,28

2.6

2$

11/0

1/13

11/3

0/13

11

/15

/13

01

/02

/14

47

.50

17

1,2

82

.62

$$

8,1

35

,92

41

1/1

8/1

3-1

1/2

4/1

31

1/2

9/2

01

31

/2/2

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4$

67

7,8

52

.08

11/0

1/13

11/3

0/13

11

/15

/13

01

/02

/14

47

.50

67

7,8

52

.08

$$

32

,19

7,9

74

11

/11

/13

-11

/17

/13

11

/15

/20

13

12

/30

/20

13

28

7,7

37

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$11

/01/

1311

/30/

131

1/1

5/1

31

2/3

0/1

34

4.5

02

87

,73

7.4

6$

$1

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,31

71

1/4

/13

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/10

/13

11

/15

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12

/18

/20

13

25

3,8

37

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$11

/01/

1311

/30/

131

1/1

5/1

31

2/1

8/1

33

2.5

02

53

,83

7.0

6$

$8

,24

9,7

04

11

/1/1

3-1

1/3

/13

11

/8/2

01

31

1/2

0/2

01

31

20

,92

8.4

4$

11/0

1/13

11/3

0/13

11

/15

/13

11

/20

/13

4.5

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20

,92

8.4

4$

$5

44

,17

81

,51

1,6

37

.66

$4

0.9

71

,51

1,6

37

.66

$$

61

,93

2,0

98

10

/28

/13

-10

/31

/13

11

/8/2

01

31

1/1

5/2

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31

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3.5

9$

10/0

1/13

10/3

1/13

10

/16

/13

11

/15

/13

30

.00

10

2,1

33

.59

$$

3,0

64

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81

0/2

1/1

3-1

0/2

7/1

31

1/1

/20

13

11

/1/2

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81

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1/13

10/3

1/13

10

/16

/13

11

/01

/13

16

.00

18

1,9

60

.15

$$

2,9

11

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0/1

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31

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31

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1/13

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6.5

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1/13

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36

7.0

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23

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6.5

4$

$8

1,8

98

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01

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-10

/6/2

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01

31

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1/2

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8$

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10

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8$

($9

07

,80

8)

81

4,2

37

.41

$1

08

.04

81

4,2

37

.41

$$

87

,96

9,4

15

20

14

9/2

9/1

4-9

/30

/14

10

/3/2

01

41

0/2

4/2

01

46

3,2

63

.86

$09

/01/

1409

/30/

140

9/1

5/1

41

0/2

4/1

43

8.5

06

3,2

63

.86

$$

2,4

35

,65

99

/22

/14

-9/2

8/1

41

0/3

/20

14

10

/10

/20

14

11

9,5

87

.26

$09

/01/

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/30/

140

9/1

5/1

41

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42

4.5

01

19

,58

7.2

6$

$2

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9,8

88

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14

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$09

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/30/

140

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41

3.5

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44

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8$

$3

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4,8

15

9/8

/14

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49

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/20

19

9/2

3/2

01

42

66

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2.2

6$

09/0

1/14

09/3

0/14

09

/15

/14

09

/23

/14

7.5

02

66

,83

2.2

6$

$2

,00

1,2

42

9/1

/14

-9/7

/14

9/1

2/2

01

49

/16

/20

14

76

,63

8.9

9$

09/0

1/14

09/3

0/14

09

/15

/14

09

/16

/14

0.5

07

6,6

38

.99

$$

38

,31

97

71

,12

3.4

5$

13

.89

77

1,1

23

.45

$$

10

,70

9,9

23

8/2

5/1

4-8

/31

/14

9/5

/20

14

9/1

6/2

01

41

92

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0.5

9$

08/0

1/14

08/3

1/14

08

/16

/14

09

/16

/14

31

.00

19

2,5

50

.59

$$

5,9

69

,06

88

/18

/14

-8/2

4/1

48

/29

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14

9/2

/20

14

11

1,0

37

.97

$08

/01/

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/31/

140

8/1

6/1

40

9/0

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41

7.0

01

11

,03

7.9

7$

$1

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7,6

45

8/1

1/1

4-8

/17

/14

8/2

2/2

01

48

/27

/20

14

15

4,3

42

.69

$08

/01/

1408

/31/

140

8/1

6/1

40

8/2

7/1

41

1.0

01

54

,34

2.6

9$

$1

,69

7,7

70

8/4

/14

-8/1

0/1

48

/15

/20

14

8/1

8/2

01

41

99

,95

0.5

8$

08/0

1/14

08/3

1/14

08

/16

/14

08

/18

/14

2.0

01

99

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0.5

8$

$3

99

,90

18

/1/1

4-8

/3/1

48

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01

48

/12

/20

14

34

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0.3

8$

08/0

1/14

08/3

1/14

08

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08

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-4.0

03

4,2

40

.38

$($

13

6,9

62

)6

92

,12

2.2

1$

14

.18

69

2,1

22

.21

$$

9,8

17

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3

7/2

8/1

4-7

/31

/14

8/3

0/2

01

48

/14

/20

14

78

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6.0

8$

07/0

1/14

07/3

1/14

07

/16

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08

/14

/14

29

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78

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6.0

8$

$2

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1,8

96

7/2

1/1

4-7

/27

/14

8/1

/20

14

8/1

/20

14

15

0,2

14

.17

$07

/01/

1407

/31/

140

7/1

6/1

40

8/0

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41

6.0

01

50

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4.1

7$

$2

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3,4

27

7/1

4/1

4-7

/20

/14

7/2

5/2

01

47

/25

/20

14

40

4,5

81

.55

$07

/01/

1407

/31/

140

7/1

6/1

40

7/2

5/1

49

.00

40

4,5

81

.55

$$

3,6

41

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47

/7/1

4-7

/13

/14

7/1

8/2

01

47

/18

/20

14

18

7,4

38

.55

$07

/01/

1407

/31/

140

7/1

6/1

40

7/1

8/1

42

.00

18

7,4

38

.55

$$

37

4,8

77

7/1

/14

-7/6

/14

7/1

1/2

01

47

/10

/20

14

10

8,6

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$07

/01/

1407

/31/

140

7/1

6/1

40

7/1

0/1

4-6

.00

10

8,6

08

.12

$($

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1,6

49

)9

29

,52

8.4

7$

8.6

69

29

,52

8.4

7$

$8

,04

9,7

85

6/3

0/1

4-6

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/14

7/3

1/2

01

47

/21

/20

14

13

,02

2.0

1$

06/0

1/14

06/3

0/14

06

/15

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07

/21

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35

.50

13

,02

2.0

1$

$4

62

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16

/23

/14

-6/2

9/1

47

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01

47

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14

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3,7

44

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$06

/01/

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/30/

140

6/1

5/1

40

7/2

1/1

43

5.5

01

23

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4.9

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$4

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2,9

44

6/1

6/1

4-6

/22

/14

6/2

7/2

01

46

/27

/20

14

12

8,5

71

.73

$06

/01/

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/30/

140

6/1

5/1

40

6/2

7/1

41

1.5

01

28

,57

1.7

3$

$1

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8,5

75

6/9

/14

-6/1

5/1

46

/20

/20

14

6/2

4/2

01

41

70

,44

8.5

5$

06/0

1/14

06/3

0/14

06

/15

/14

06

/24

/14

8.5

01

70

,44

8.5

5$

$1

,44

8,8

13

6/2

/14

-6/8

/14

6/1

3/2

01

46

/16

/20

14

17

7,7

31

.97

$06

/01/

1406

/30/

140

6/1

5/1

40

6/1

6/1

40

.50

17

7,7

31

.97

$$

88

,86

66

13

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9.1

6$

12

.83

61

3,5

19

.16

$$

7,8

71

,47

9

5/2

6/1

4-5

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/14

6/6

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14

6/1

6/2

01

42

40

,96

1.0

2$

05/0

1/14

05/3

1/14

05

/16

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06

/16

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31

.00

24

0,9

61

.02

$$

7,4

69

,79

25

/19

/14

-5/2

5/1

45

/30

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14

6/2

/20

14

29

3,3

46

.08

$05

/01/

1405

/31/

140

5/1

6/1

40

6/0

2/1

41

7.0

02

93

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6.0

8$

$4

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6,8

83

5/1

2/1

4-5

/18

/14

5/2

3/2

01

46

/2/2

01

41

03

,69

7.2

4$

05/0

1/14

05/3

1/14

05

/16

/14

06

/02

/14

17

.00

10

3,6

97

.24

$$

1,7

62

,85

35

/5/1

4-5

/11

/14

5/1

6/2

01

46

/2/2

01

42

51

,19

9.6

6$

05/0

1/14

05/3

1/14

05

/16

/14

06

/02

/14

17

.00

25

1,1

99

.66

$$

4,2

70

,39

45

/1/1

4-5

/4/1

45

/9/2

01

45

/12

/20

14

90

,59

7.4

9$

05/0

1/14

05/3

1/14

05

/16

/14

05

/12

/14

-4.0

09

0,5

97

.49

$($

36

2,3

90

)9

79

,80

1.4

9$

18

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4/2

8/1

4-4

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5/3

0/2

01

46

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01

48

0,4

17

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$04

/01/

1404

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140

4/1

5/1

40

6/0

2/1

44

7.5

08

0,4

17

.78

$$

3,8

19

,84

5

chrkeller

Text Box


4/2

1/1

4-4

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5/2

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14

5/9

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14

12

9,7

57

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140

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5/0

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3.5

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29

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$3

,04

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99

4/1

4/1

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4/2

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44

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14

20

1,4

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/01/

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140

4/1

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$2

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43

33

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04/0

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04/3

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04

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33

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63

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03/0

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26

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03

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18

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$$

2,0

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4,7

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02/2

8/14

02

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03

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27

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12

6,6

36

.75

$$

3,4

82

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12

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-2/2

3/1

42

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14

3/3

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12

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140

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140

2/1

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40

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49

.50

17

4,2

30

.24

$$

1,6

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9,9

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$$

30

7,1

42

,04

1

chrkeller

Text Box


Source Payment Reference ID Payment Method Amount Currency Creation Date (2) Payment Date(1) Payment Status Reconciliation Status Reconcile Date

VCHR A131001P Wire 15,842.07 USD 10/3/2013 10/1/2013 Paid Recon 11/7/2013

VCHR A131002D Wire 11,405.75 USD 10/4/2013 10/2/2013 Paid Recon 11/7/2013

VCHR A131008G Wire 20,475.95 USD 10/11/2013 10/8/2013 Paid Recon 11/7/2013

VCHR A1310154 Wire 25,652.36 USD 10/21/2013 10/15/2013 Paid Recon 11/7/2013

VCHR A131021J Wire 21,906.67 USD 10/23/2013 10/21/2013 Paid Recon 11/7/2013

VCHR A131025H Wire 25,732.61 USD 10/28/2013 10/25/2013 Paid Recon 11/7/2013

VCHR A131031M Wire 20,605.82 USD 11/4/2013 10/31/2013 Paid Recon 11/7/2013

VCHR A131101K Wire 15,683.35 USD 11/6/2013 11/1/2013 Paid Recon 12/9/2013

VCHR A131104F Wire 12,208.68 USD 11/7/2013 11/4/2013 Paid Recon 12/9/2013

VCHR A131108I Wire 25,200.67 USD 11/14/2013 11/8/2013 Paid Recon 12/9/2013

VCHR A131115A Wire 20,345.93 USD 11/20/2013 11/15/2013 Paid Recon 12/9/2013


VCHR A131127E Wire 25,665.40 USD 12/3/2013 11/27/2013 Paid Recon 12/9/2013



VCHR A131213B Wire 28,096.37 USD 12/18/2013 12/13/2013 Paid Recon 1/8/2014




VCHR A131230N Wire 15,746.45 USD 1/2/2014 12/30/2013 Paid Recon 1/8/2014


VCHR A140107C Wire 21,655.48 USD 1/10/2014 1/7/2014 Paid Recon 2/6/2014












VCHR A140228E Wire 22,895.51 USD 3/5/2014 2/28/2014 Void Recon















VCHR A1404LL Wire 15,740.41 USD 4/17/2014 4/14/2014 Paid Recon 5/9/2014





VCHR A140514L Wire 24,663.44 USD 5/20/2014 5/14/2014 Paid Recon 6/9/2014



VCHR A140602R Wire 28,897.72 USD 6/5/2014 6/2/2014 Paid Recon 7/14/2014



VCHR A140613W Wire 26,617.24 USD 6/19/2014 6/13/2014 Paid Recon 7/14/2014

VCHR A140616Q Wire 15,803.79 USD 6/23/2014 6/16/2014 Paid Recon 7/14/2014


VCHR A140627L Wire 27,169.39 USD 7/2/2014 6/27/2014 Paid Recon 7/14/2014

VCHR A140702N Wire 15,701.05 USD 7/10/2014 7/2/2014 Paid Recon 8/6/2014

















VCHR A140911Q Wire 21,948.49 USD 9/16/2014 9/11/2014 Paid Recon 10/7/2014




1,783,904.10

Monthly cost 1,783,904.10$ 148,658.68$

Cost per Month 148,658.68$ 76.79$ PEPM

Cost per Month for PA (107 EE) 76.79$ 8,216.16$

Notes: (1) Per Gary Paletta, this is actually invoice date

(2) Per Gary Paletta Creation date is when we created the bill in PeopleSoft

chrkeller

Text Box


Period Covered Covered Lag DollarFrom To Mid-point Date Paid Days Amount Days

(a) (b) (c) (d) (e) (f) (g)

10/01/13 10/31/13 10/16/13 11/07/13 22.00 15,842.07$ $348,52610/01/13 10/31/13 10/16/13 11/07/13 22.00 11,405.75$ $250,92710/01/13 10/31/13 10/16/13 11/07/13 22.00 20,475.95$ $450,47110/01/13 10/31/13 10/16/13 11/07/13 22.00 25,652.36$ $564,35210/01/13 10/31/13 10/16/13 11/07/13 22.00 21,906.67$ $481,94710/01/13 10/31/13 10/16/13 11/07/13 22.00 25,732.61$ $566,11710/01/13 10/31/13 10/16/13 11/07/13 22.00 20,605.82$ $453,32811/01/13 11/30/13 11/15/13 12/09/13 23.50 15,683.35$ $368,55911/01/13 11/30/13 11/15/13 12/09/13 23.50 12,208.68$ $286,90411/01/13 11/30/13 11/15/13 12/09/13 23.50 25,200.67$ $592,21611/01/13 11/30/13 11/15/13 12/09/13 23.50 20,345.93$ $478,12911/01/13 11/30/13 11/15/13 12/09/13 23.50 20,745.62$ $487,52211/01/13 11/30/13 11/15/13 12/09/13 23.50 25,665.40$ $603,13712/01/13 12/31/13 12/16/13 01/08/14 23.00 21,471.02$ $493,83312/01/13 12/31/13 12/16/13 01/08/14 23.00 25,381.59$ $583,77712/01/13 12/31/13 12/16/13 01/08/14 23.00 28,096.37$ $646,21712/01/13 12/31/13 12/16/13 01/08/14 23.00 15,624.56$ $359,36512/01/13 12/31/13 12/16/13 01/08/14 23.00 21,782.70$ $501,00212/01/13 12/31/13 12/16/13 01/08/14 23.00 20,707.95$ $476,28312/01/13 12/31/13 12/16/13 01/08/14 23.00 15,746.45$ $362,16801/01/14 01/31/14 01/16/14 02/06/14 21.00 20,023.92$ $420,50201/01/14 01/31/14 01/16/14 02/06/14 21.00 21,655.48$ $454,76501/01/14 01/31/14 01/16/14 02/06/14 21.00 21,712.31$ $455,95901/01/14 01/31/14 01/16/14 02/06/14 21.00 21,250.07$ $446,25101/01/14 01/31/14 01/16/14 02/06/14 21.00 23,602.48$ $495,65201/01/14 01/31/14 01/16/14 02/06/14 21.00 20,828.88$ $437,40601/01/14 01/31/14 01/16/14 02/06/14 21.00 15,141.85$ $317,97901/01/14 01/31/14 01/16/14 02/06/14 21.00 27,320.88$ $573,73802/01/14 02/28/14 02/14/14 03/06/14 19.50 19,950.82$ $389,04102/01/14 02/28/14 02/14/14 03/06/14 19.50 21,036.09$ $410,20402/01/14 02/28/14 02/14/14 03/06/14 19.50 15,556.74$ $303,35602/01/14 02/28/14 02/14/14 03/06/14 19.50 23,806.43$ $464,22502/01/14 02/28/14 02/14/14 03/06/14 19.50 24,153.13$ $470,98602/01/14 02/28/14 02/14/14 01/00/0003/01/14 03/31/14 03/16/14 04/07/14 22.00 22,896.51$ $503,72303/01/14 03/31/14 03/16/14 04/07/14 22.00 6,751.55$ $148,53403/01/14 03/31/14 03/16/14 04/07/14 22.00 28,141.61$ $619,11503/01/14 03/31/14 03/16/14 04/07/14 22.00 20,475.23$ $450,45503/01/14 03/31/14 03/16/14 04/07/14 22.00 24,708.39$ $543,58503/01/14 03/31/14 03/16/14 04/07/14 22.00 27,337.88$ $601,43303/01/14 03/31/14 03/16/14 04/07/14 22.00 16,230.86$ $357,07903/01/14 03/31/14 03/16/14 04/07/14 22.00 31,495.61$ $692,90304/01/14 04/30/14 04/15/14 05/09/14 23.50 19,827.53$ $465,947

chrkeller

Text Box


04/01/14 04/30/14 04/15/14 05/09/14 23.50 26,906.27$ $632,29704/01/14 04/30/14 04/15/14 05/09/14 23.50 25,008.50$ $587,70004/01/14 04/30/14 04/15/14 05/09/14 23.50 20,978.76$ $493,00104/01/14 04/30/14 04/15/14 05/09/14 23.50 23,224.20$ $545,76904/01/14 04/30/14 04/15/14 05/09/14 23.50 20,573.46$ $483,47604/01/14 04/30/14 04/15/14 05/09/14 23.50 15,740.41$ $369,90005/01/14 05/31/14 05/16/14 06/09/14 24.00 20,316.28$ $487,59105/01/14 05/31/14 05/16/14 06/09/14 24.00 9,770.62$ $234,49505/01/14 05/31/14 05/16/14 06/09/14 24.00 23,693.12$ $568,63505/01/14 05/31/14 05/16/14 06/09/14 24.00 15,751.00$ $378,02405/01/14 05/31/14 05/16/14 06/09/14 24.00 24,663.44$ $591,92305/01/14 05/31/14 05/16/14 06/09/14 24.00 23,886.18$ $573,26805/01/14 05/31/14 05/16/14 06/09/14 24.00 22,410.41$ $537,85006/01/14 06/30/14 06/15/14 07/14/14 28.50 28,897.72$ $823,58506/01/14 06/30/14 06/15/14 07/14/14 28.50 7,607.60$ $216,81706/01/14 06/30/14 06/15/14 07/14/14 28.50 23,630.86$ $673,48006/01/14 06/30/14 06/15/14 07/14/14 28.50 26,617.24$ $758,59106/01/14 06/30/14 06/15/14 07/14/14 28.50 15,803.79$ $450,40806/01/14 06/30/14 06/15/14 07/14/14 28.50 30,403.14$ $866,48906/01/14 06/30/14 06/15/14 07/14/14 28.50 27,169.39$ $774,32807/01/14 07/31/14 07/16/14 08/06/14 21.00 15,701.05$ $329,72207/01/14 07/31/14 07/16/14 08/06/14 21.00 24,091.66$ $505,92507/01/14 07/31/14 07/16/14 08/06/14 21.00 23,632.99$ $496,29307/01/14 07/31/14 07/16/14 08/06/14 21.00 24,311.91$ $510,55007/01/14 07/31/14 07/16/14 08/06/14 21.00 20,570.19$ $431,97407/01/14 07/31/14 07/16/14 08/06/14 21.00 25,178.09$ $528,74007/01/14 07/31/14 07/16/14 08/06/14 21.00 15,821.70$ $332,25608/01/14 08/31/14 08/16/14 09/05/14 20.00 28,820.58$ $576,41208/01/14 08/31/14 08/16/14 09/05/14 20.00 5,336.02$ $106,72008/01/14 08/31/14 08/16/14 09/05/14 20.00 22,341.92$ $446,83808/01/14 08/31/14 08/16/14 09/05/14 20.00 23,120.87$ $462,41708/01/14 08/31/14 08/16/14 09/05/14 20.00 22,169.74$ $443,39508/01/14 08/31/14 08/16/14 09/05/14 20.00 20,484.47$ $409,68908/01/14 08/31/14 08/16/14 09/05/14 20.00 26,864.47$ $537,28909/01/14 09/30/14 09/15/14 10/07/14 21.50 15,759.78$ $338,83509/01/14 09/30/14 09/15/14 10/07/14 21.50 11,813.01$ $253,98009/01/14 09/30/14 09/15/14 10/07/14 21.50 24,677.89$ $530,57509/01/14 09/30/14 09/15/14 10/07/14 21.50 21,948.49$ $471,89309/01/14 09/30/14 09/15/14 10/07/14 21.50 22,270.26$ $478,81109/01/14 09/30/14 09/15/14 10/07/14 21.50 21,649.08$ $465,45509/01/14 09/30/14 09/15/14 10/07/14 21.50 27,206.26$ $584,935

22.53 1,761,008.59$ 39,667,948.19$

No pay date 3/5/2014 22,895.51

1,783,904.10$

chrkeller

Text Box


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Text Box



INTERROGATORIES SET VII


OCA-VIII-24:

Refer to the response to I&E-RE-1, Schedule 7 (Insurance), Column H. Refer specifically to cell E11. Does the Company agree that the formula for this cell should refer to cells B11:C11 rather than A11:C11; i.e., that the line number should be excluded from the calculation? Response: Yes, the formula inadvertently included the line number which should be excluded from the calculation.

OCA-VIII-24

chrkeller

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--I&

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d--

chrkeller

Text Box


Documents

I&E Exhibit No. 2 Witness: Justice Dagadu ...I&E Exhibit No. 2 Witness: Justice Dagadu PENNSYLVANIA PUBLIC UTILITY COMMISSION v. UNITED WATER PENNSYLVANIA, INC. Docket No. R-2015-2462723