05-01-07-Resolution-Atmos Energy Rate Review Mechanism-05/15/2017RESOLUTION N0.05-01-17
A RESOLUTION BY THE CITY OF SANGER, TEXAS ("CITY"),
APPROVING A CHANGE IN THE RATES OF ATMOS ENERGY
CORPORATION, MID-TEX DIVISION ("ATMOS") AS A RESULT OF A
SETTLEMENT BETWEEN ATMOS AND THE ATMOS TEXAS
MUNICIPALITIES ("ATM") UNDER THE RATE REVIEW
MECHANISM; FINDING THE RATES SET BY THE ATTACHED
TARIFFS TO BE JUST AND REASONABLE; FINDING THAT THE
MEETING COMPLIED WITH THE OPEN MEETINGS ACT;
DECLARING AN EFFECTIVE DATE; AND REQUIRING DELIVERY OF
THE RESOLUTION TO THE COMPANY AND LEGAL COUNSEL.
WHEREAS, the City of Sanger, Texas ("City") is a regulatory authority under the Gas
Utility Regulatory Act ("GURA") and under § 103.001 of GURA has exclusive original
jurisdiction over Atmos Energy Corporation —Mid-Tex Division's ("Atmos") rates, operations,
and services within the municipality; and
WHEREAS, the City has participated in prior cases regarding Atmos as part of a coalition
of cities known as the Atmos Texas Municipalities ("ATM"); and
WHEREAS, pursuant to the Rate Review Mechanism ("RRM") for 2017 filed with the
City on or around March 1, 2017 for a proposed system -wide increasemillion; and
WHEREAS, experts representing ATM have analyzed data furnished by Atmos and
interviewed Atmos' management regarding the RRM; and
WHEREAS, the Steering Committee of ATM and its counsel recommend approval of the
attached tariffs, set forth as Attachment A, along with the proof of revenues set forth as Attachment
B, which results in an increase in Atmos' revenue of $48.0 million, and Attachment C, setting
forth the beginning balance for purposes of determining pension and other post -employment
benefits to be recovered in the next rate filing.
1
Atmos 2017 RRM
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
SANGER, TEXAS THAT:
Section 1. The findings set forth in this Resolution are hereby in all things approved.
Section Z. The amended tariffs in Attachment A are hereby adopted to become effective
on June 11 2017.
Section 3. To the extent any Resolution previously adopted by the City Council is
inconsistent with this Resolution, it is hereby superseded.
Section 4. The meeting at which this Resolution was approved was in all things conducted
in strict compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551.
Section 5. If any one or more sections or clauses of this Resolution is judged to be
unconstitutional or invalid, such judgment shall not affect, impair or invalidate the remaining
provisions of this Resolution and the remaining provisions of the Resolution shall be interpreted
as if the offending section or clause never existed.
Section 6. This Resolution shall become effective from and after its passage.
Section 7. A copy of this Resolution shall be sent to Atmos Mid -Tex, care of Christopher
Felan, Vice President of Rates and Regulatory Affairs, Atmos Energy Corporation, 5420 LBJ
Freeway, Suite 1600, Dallas, Texas 75240 and to Mr. Alfred R. Herrera, Herrera &Boyle, PLLC,
816 Congress Avenue, Suite 1250, Austin, Texas 78701.
PASSED AND APPROVED this 15th day of May, 2017ox
f-
ATTEST:,
E. Muir
City Secraar`Cheryl L. Price
2
Atmos 2017 RRM
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
APPLICABLE TO
EFFECTIVE DATE:
R — RESIDENTIAL SALES
RRC Tariff No:
ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 06/01/2017
PAGE:
Application
Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured
through one meter.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the
amounts due under the riders listed below:
Charge
Amount
Customer Charge per Bill
$ 19.60 per month
Rider CEE Surcharge
$ 0.02 per month'
Total Customer Charge
$ 19.62 per month
Commodity Charge — All Ccf
$0.14427 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization
calculated in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
'Reference Rider CEE -Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2016.
MID=TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
APPLICABLE TO:
EFFECTIVE DATE
C — COMMERCIAL SALES
ALL CUSTOMERS IN THE MID - TEA DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or. after 06/01/2017
PAGE:
Application
Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured
through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the
amounts due under the riders listed below:
Charge
Amount
Customer Charge per Bill
$
44.70 per month
Rider CEE Surcharge
$
0.08 per month'
Total Customer Charge
$
44.78 per month
Commodity Charge — All Ccf
$
0.09279 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization
calculated in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX,
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
1 Reference Rider CEE -Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2016.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
APPLICABLE TO:
EFFECTIVE DATE:
I ~ INDUSTRIAL SALES
ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 06/01/2017
PAGE:
Application
Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day
for all natural gas provided at one Point of Delivery and measured through one meter. Service for
Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at
Company's sole option and will require special contract arrangements between Company and Customer.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the
amounts due under the riders listed below:
Charge
.Amount
Customer Charge per Meter
$
799.75
per month
First 0 MMBtu to 1,500 MMBtu .
$
0.3374
per MMBtu
Next 3,500 MMBtu
$
0.2470
per MMBtu
All MMBtu over 5,000 MMBtu
$
0.0530
per MMBtu
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider GCR.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customer's deliveries;
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the
applicable Gas Day in the table entitled "Daily Price Survey."
Replacement Index
In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
MIDJEX DIVISION
ATMOS ENERGY CORPORATION
I�i�3�.L�1TJ�
APPLICABLE TO:
EFFECTIVE DATE:
I — INDUSTRIAL SALES
RRC Tariff No:
ALL CUSTOMERS IN THE MID -TEA DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 06/01/2017
Agreement
An Agreement for Gas Service may be required.
PAGE:
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
Special Conditions
In order to receive service under Rate I, Customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
APPLICABLE TO:
EFFECTIVE DATE:
T —TRANSPORTATION
ALL CUSTOMERS IN THE IV] ID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 06/01/2017
PAGE:
Application
Applicable, in the event that Company has entered into a Transportation Agreement, to a customer
directly connected to the Atmos Energy Corp., Mid -Tex Division Distribution System (Customer) for the
transportation of all natural gas supplied by Customer or Customer's agent at one Point of Delivery for
use in Customer's facility.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts
and quantities due under the riders listed below:
Charge
Amount
Customer Charge per Meter
$
799.75
per month
First 0 MMBtu to 1,500 MMBtu
$
0.3374
per MMBtu
Next 3,500 MMBtu
$
0.2470
per MMBtu
All MMBtu over 5,000 MMBtu
$
0.0530
per MMBtu
Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in
accordance with Part (b) of Rider GCR.
Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX,
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Imbalance Fees
All fees charged to Customer under this Rate Schedule will be charged based on the quantities
determined under the applicable Transportation Agreement and quantities will not be aggregated for any
Customer with multiple Transportation Agreements for the purposes of such fees.
Monthly Imbalance Fees
Customer shall pay Company the greater of (i) $0.10 per MMBtu, or (ii) 150% of the difference per MMBtu
between the highest and lowest "midpoint" price for the Katy point listed in Malls Gas Daily in the table
entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative
Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds
10% of Customer's receipt quantities for the month.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE:
APPLICABLE TO:
EFFECTIVE DATE:
T —TRANSPORTATION
ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 06/01/2017
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or
Customer will, for each MMBtu delivered in excess of the stated
Company 200% of the midpoint price for the Katy point listed
applicable Gas Day in the table entitled "Daily Price Survey."
PAGE:
interruption
of Customer's deliveries,
level of curtailment or interruption, pay
in Platts Gas Daily published for the
Replacement Index
In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
Agreement
A transportation agreement is required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service,
Special Conditions
In order to receive service under Rate T, customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
-M91athm
APPLICABLE TO:
EFFECTIVE DATE:
Provisions for Adjustment
WNA — WEATHER NORMALIZATION ADJUSTMENT
ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 11/01/2017
PAGE:
The Commodity Charge per Ccf (100 cubic feet) for gas service set forth in any Rate Schedules utilized
by the cities of the Mid -Tex Division service area for determining normalized winter period revenues shall
be adjusted by an amount hereinafter described, which amount is referred to as the "Weather
Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature
sensitive residential and commercial bills based on meters read during the revenue months of November
through April. The five regional weather stations are Abilene, Austin, Dallas, Waco, and Wichita Falls.
Computation of Weather Normalization Adjustment
The Weather Normalization Adjustment Factor shall be computed to the nearest one -hundredth cent
per Ccf by the following formula:
(HSFi x (NDD-ADD) )
WNAFi = Ri
(BLi + (HSFi x ADD) )
Where
i = any particular Rate Schedule or billing classification within any such
particular Rate Schedule that contains more than one billing classification
WNAFi = Weather Normalization Adjustment Factor for the ith rate schedule or
classification expressed in cents per Ccf
Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or
classification.
HSFi = .heat sensitive factor for the ith schedule or classification divided by the
average bill count in that class
NDD = billing cycle normal heating degree days calculated as the simple ten-year
average of actual heating degree days.
ADD = billing cycle actual heating degree days.
Bli = base load sales for the ith schedule or classification divided by the average
bill count in that class
The Weather, Normalization Adjustment for the jth customer in ith rate schedule is computed as:
WNAi = WNAFi x qq
Where qq is the relevant sales quantity for the jth customer in ith rate schedule.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER:
APPLICABLE TO:
EFFECTIVE DATE
WNIA — WEATHER NORMALIZATION ADJUSTMENT
ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
Bills Rendered on or after 11/01/2017
Base Use/Heat Use Factors
PAGE:
Residential Commercial
Base use Heat use Base use Heat use
Weather Station Ccf Ccf/HDD Ccf Ccf/HDD
Abilene 9.79 0.1347 93.16 0.6060
Austin 10.37 0.1483 190.68 0.9069
Dallas 13.36 0.2089 180.35 1.0191
Waco 9.64 0.1348 124.37 0.5791
Wichita 11.20 0.1412 107.96 0.5571
Falls
Weather Normalization Adjustment (WNA) Report
On or before June 1 of each year, the Company posts on its website at atmosenergy.com/mtx-wna, in
Excel format, a Weather Normalization Adjustment (WNA) Report to show how the Company calculated
its WNAs factor during the preceding winter season. Additionally, on or before June 1 of each year, the
Company files one hard copy and an Excel version of the WNA Report with the Railroad Commission of
Texas' Gas Services Division, addressed to the Director of that Division.
ATTACHMENT B -PAGE 1
ATMOS ENERGY CORP., MID-TEX DIVISION
SUMMARY OF CURRENT AND PROPOSED RATE STRUCTURE - BASE RATES
TEST YEAR ENDING DECEMBER 31, 2016
Line
No.
Description
Current ICL
Proposed
ICL
(a)
(b)
(c)
1
Rate R
2
Customer Charge per month
$
19.08
$
19.60
3
Customer Charge Rate Case Expense
Recovery
0.02
-
4
Total Customer Charge
$
19.10
$
19.60
5
6
Consumption Charge per CCF
$
0,11378
$
0.14427
7
8
9
Rate C
10
Customer Charge per month
$
41.70
$
44.70
11
Customer Charge Rate Case Expense
Recovery
0.05
12
Total Customer Charge
$
41.75
$
44.70
13
14
Consumption Charge per CCF
$
0.08494
$
0.09279
15
16
17
Rate I & T
18
Customer Charge per month
$
737.00
$
799.75
19
Customer Charge Rate Case Expense
Recovery
1.00
-
20
Total Customer Charge
$
738.00
$
799.75
21
22
Consumption Charge per MMBTU:
23
First 1,500 MMBTU
$
0.3096
$
0.3374
24
Next 3,500 MMBTU
$
0.2267
$
0.2470
25
Over 5,000 MMBTU
$
0.0486
$
0.0530
File Date: March 1, 2017
ATMOS ENERGY CORP., MID-TEX DIVISION
PROPOSED TARIFF STRUCTURE (BEFORE RATE CASE EXPENSE RECOVERY)
TEST YEAR ENDING DECEMBER 31, 2016
(a) (b)
1 Proposed Change In Rates:
2 Proposed Change In Rates vnthoul Revenue Related Taxes:
4
5
6 Revenue Requirements
7 Residential $ 338,431,486
8 Commercial 84,223,622
9 Industrial and Transportation 11,49%316
10 Net Revenue Requirements GUD No. 10170 $ 434,145,424
11
12
13
14
15
16
17
8
19
20
21
22
23
24
25
26
27
28
$ 48,000,000 Schedule
$ 44,80%457 Ln I divided by factor on WP_F-5.1
Alloradans
77.95% Per GUD 10170 Final Order
19,40% Per GUD 10170 Final Order
2,65% Per GUD 10170 Final Order
With Proportional Increase aA dosses but Residential and a 406A
residential base charge inaease:
Current
Prospective
Revenues
Residential Base Charge
$
19,08
$
0.77
$ 13*069,407
Residential Consumption Charge
$
0,11378
$
0,02502
20,964,111
Commercial Base Charge
$
41,70
$
2,96
41345,614
Commercial Consumption Charge
$
0,08494
$
0,00797
41345,814
I&T Base Charge
$
737,00
$
62,70
592,856
I&T Consumption Charge Tier I MMBTU
$
0.3096
$
0,0278
279,522
I&T Consumption Charge Tier 2 MMBTU
$
0,2267
$
0,0203
225,635
I&T Consumption Charge Tier 3 MMBTU
$
0,0466
$
0,0044
87.699
$ 44 800 457
29
Data Sources:
G1.11310170_FINAL.xlsm
ATTACNMENTB-PAGE2
(9) m) m a> a)
lmerctal Sase Charge
vnerdai Consumption Charge
Base Charge
Consumption Charge Tier 1 MMBTU
Consumption Charge Tier 2 MMBTU
Consumption Charge Tier 3 MMBTU
Proposed Change
Proposed
Proposed
Change
In Revenues
Roles
Proposed Revenues
$
0.52
$ 9,385,859
$
19,60
$ 353,851,897
$
0,03049
25,534,444
$
0,14427
120,821,718
$
3.00
4,409,676
$
44,70
65,7071365
5
0,00785
4,280,326
$
0,09279
50,595,093
$
62,75
693,364
$
799,75
7,562,427
$
0,0278
279,726
$
0,3374
3FS941949
$
0.0203
225,1
$
0.2470
739,78
2,848
$
0,0044
88.468
$
0,0530
1,065.879
WP_J-5
Page 2 of 4
Line
1
Rate R Lw, 46.3
CCf
2
Customer charge
3
Consumption charge
4
Rider GCR Part A
5
Rider GCR Part B
6
Subtotal
7
Rider FF & Rider TAX
8
Total
9
10
Customer charge
11
Consumption charge
12
Rider GCR Part A
13
Rider GCR Part B
14
Subtotal
15
Rider FF & Rider TAX
16
Total
17
18
19
Rate C na 371 Ccf
20
Customer charge
21
Consumption charge
22
Rider GCR Part A
23
Rider GCR Part B
24
Subtotal
25
Rider FF & Rider TAX
26
Total
27
28
Customer charge
29
Consumption charge
30
Rider GCR Part A
31
Rider GCR Part B
32
Subtotal
33
Rider FF & Rider TAX
34
Total
ATTACHMENTS-PAGE3
ATMOS ENERGY CORP., MID-TEX DIVISION
AVERAGE BILL COMPARISON - BASE RATES
TEST YEAR ENDING DECEMBER 31, 2016
June 1, 2016
CURRENT
PROPOSED
CHANGE
$
19.10
46.3
CCF
X
$ 0.11378
=
5.27
46.3
CCF
X
$ 0.28325
=
13.11
46.3
CCF
X
$ 0.25447
=
1138
$
49.26
$ 49.26
X
0,07142
-
3.52
$
52.78
$
19.60 .
46.3
CCF
X
$ 0.14427
=
6.68
46.3
CCF
X
$ 0.28325
=
13.11
46.3
CCF
X
$ 0.25447
=
11.78
$
51.17
$ 51.17
X
0.07142 =
3.65
$
54.82
$2.04
3.87%
CURRENT
PROPOSED CHANGE
$
41.75
371.0
CCF
X
$ 0.08494
=
31.51
371.0
CCF
X
$ 0.28325
=
105.07
371.0
CCF
X
$ 0.18646
=
69.17
$
247.50
$ 247.50
X
0.07142
-
17.68
$
265A8
$
44.70
371.0
CCF
X
$ 0.09279
=
34.42
371.0
CCF
X
$ 0,28325
=
105.07
371.0
CCF
X
$ 0.18646
=
69.17
$
253.36
$ 253.36
X
0.07142
=
18.09
$
271.45 $6.27
35 2.37%
36 Rate I Ca).4364 MMBTU
37 Customer charge
38 Consumption charge
39 Consumption charge
40 Consumption charge
41 Rider GCR Part A
42 Rider GCR Part B
43 Subtotal
44 Rider FF & Rider TAX
45 Total
46
47 Customer charge
48 Consumption charge
49 Consumption charge
50 Consumption charge
51 Rider GCR Part A
52 Rider GCR Part B
53 Subtotal
54 Rider FF & Rider TAX
55 Total
56
57 Rate T Cod 4364 MMBTU
58 Customer charge
59 Consumption charge
60 Consumption charge
61 Consumption charge
62 Rider GCR Part B
63 Subtotal
64 Rider FF & Rider TAX
65 Total
66
67 Customer charge
68 Consumption charge
69 Consumption charge
70 Consumption charge
71 Rider GCR Part B
72 Subtotal
73 Rider FF & Rider TAX
74 Total
1,500
MMBTU
X
$
2,864
MMBTU
X
$
0
MMBTU
X
$
4,364
MMBTU
X
$
4,364
MMBTU
X
$
$ 5,025.83
CURRENT
$ 738,00
0.3096
= 464,40
0.2267
= 649.26
0.0486
=
0.2900
= 11265.76
0.4373
= 1,908,41
$ 5,025,83
X 0.07142 358.93
$ 5,384.76
1,500
MMBTU
X
$
0.3374 =
2,864
MMBTU
X
$
0.2470 =
0
MMBTU
X
$
0.0530 =
4,364
MMBTU
X
$
0.2900 =
4,364
MMBTU
X
$
0.4373 =
$ 5,187.42 X 0.07142 =
1,500
MMBTU
X
$
2,864
MMBTU
X
$
0
MMBTU
X
$
4,364
MMBTU
X
$
$ 3,760.07
CURRENT
$ 738.00
0.3096
= 464.40
0.2267
= 649.26
0.0486
=
0.4373
= 1,908.41
$ 3,760.07
X 0.07142 - 268.54
$ 4,028.61
ATTACHMENT B -PAGE 4
PROPOSED CHANGE
$ 799.75
506.10
707.40
11265.76
1,908.41
$ 5,187.42
370A7
$ 5,557.89 $173613
3.22%
PROPOSED CHANGE
$
799.75
1,500
MMBTU
X
$ 0.3374 =
506.10
2,864
MMBTU
X
$ 0.2470 =
707.40
0
MMBTU
X
$ 0.0530 =
4,364
MMBTU
X
$ 0.4373 =
11908.41
$
3,921.66
$ 31921.66
X
0.07142 =
280.08
$
4,201.74 $173.13
75 4.30%
Llne
ATTACHMENT C
ATMOS ENERGY CORP., MID-TEX DIVISION
PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL
TEST YEAR ENDING DECEMBER 31, 2016
Post- Supplemental
Pension Retirement Pension Executive
Account Plan Medical Plan Account Plan Benefit Plan
Post -
Retirement
Medical Plan
Adjustment
"FAS 106"
Total
(�
(9)
Fiscal Year 2017 Willis
Towers Watson Report as
adJusted
(1 ), ($
5,004,862 $
2,864,121
$
8,234,627 $
194,941
$
4,375,142
Allocation to MId-Tex
45.03 %
45.03 %
71.23
%
100.00 %
71.23 %
Fiscal Year2017 Actuarially Determined O&M Benefits (Ln 1 x
3 Ln2) $ 21253,477 $ 13289,592 $ 51865,537 $ 194,941 $ 31116,420
4 O&M and Capital Allocation Factor 100,00% 100,00% 100.00% 100,00% 100000%
Fiscal Year 17 Willis Towers Watson Benefit Costs To Approve
5 (excluding Removed Cost Centers) (Ln 3 x Ln 4) $ 21253,477 $ 1,289,592 $ 51865,537 $ 194,941 $ 31116,420 $ 12,719*968
6
7
8 Summary of Costs to Approve:
9
10
Total
Pension Account Plan ("PAP")
$ 21253,477 $ 51865,537 $ 811191015
t i
Total
Post -Retirement Medical Plan ("FAS 106")
$ 1,269,592 $ 3,116,420 4,406,012
12
Total
Supplemental Executive Retirement Plan ("SERP")
$ 194,941
194,941
13
Total
(Ln 10+Ln 11 +Ln 12)
$ 2,2534477 $ 1/2899592
$ 51865,537 $ 194,941
$ 31116,420
$ 12,719,968
14
15
16 O&M Expense Factor
17
18 Expense Portion (Ln 13 x Ln 16)
19
20 Capital Factor
21
22 Capital Portion (Ln 13 x Ln 20)
23
24 Total (Ln 18 + Ln 22)
74.05 % 74.05 % 37.76 % 20.00 % 37.75 %
954,943 $ 2,214,432 $ 381988 $ 1,176,551 $ 6,053,614
25.95 % 25.95% 62.25 % 60.00 % 62.25 %
$ 584,777 $ 334,649 $ 3,651,105 $ 155,953 $ 1,939,870 $ 6,666,354
$ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968