004.01 Application 004.01A Parties filing an application for a general rate increase shall file with the Commission eight copies, plus an electronic copy in PDF format, as well as a copy of all text documents in Microsoft Word and all spreadsheets in Microsoft Excel. Applications must be filed with the Executive Director at the Nebraska Public Service Commission, 1200 "N" Street, Suite 300, Lincoln, Nebraska 68508.004.01B The application shall include the information and be organized as set forth below in Sections 004.02 through and including Section 004.08. The application shall also be verified by a statement under oath by an officer of the jurisdictional utility.004.01C Applicant shall provide all workpapers used to prepare the analysis and data submitted in support of application and any source documents referenced in the application, prefiled direct testimony, or exhibits including but not limited to contracts, internal reports, summaries of billing and FERC account data. Such workpapers and source documents should also be made available in electronic format. Applicant is not required to provide in its filing documents cited in curriculum vitae.004.01D A jurisdictional utility shall, beginning on the date the application is filed, provide the Commission and its designees and Formal Intervenors reasonable and convenient access to electronic copies of any documents detailing calculations in support of the rate filing.004.01E An application fee as established by the Commission on an annual basis must be included with the application to cover the administrative costs of accepting and processing a filing. In addition, pursuant to § 66-1840, each applicant or other participant in the proceeding will be billed costs and expenses reasonably attributable to certification and dispute resolution, including Commission time, billed on an hourly basis, spent reviewing, analyzing and considering the application.004.02 Section I - General Information : Section I of a general rate filing shall include
004.02A A description of the base year and test year;004.02B A description of the proposed revenue increase; number and classifications of affected rate payers; average per rate payer increase; volumes per classification; and reasons for proposed increase;004.02C A financial summary showing aggregate amounts for rate base, operating expenses, and rate of return for the base year and test year, plus operating revenue calculated using natural gas rates in effect and natural gas rates as proposed;004.02D Diagram and description of corporate structure, affiliates, and shared resource affiliates;004.02E Financial statements for the most recent fiscal year;004.02F The most recent annual report to stockholders, if any;004.02G A list of witnesses and subjects on which they are to provide testimony.004.03 Section II - Rate Base Schedules: Section II of a general rate filing shall include
004.03A Rate-base schedules showing beginning and ending balances for the base year and test year of 004.03A1 Utility plant and accumulated depreciation and amortization showing the balances by functional account totals;004.03A2 Working capital, showing the manner in which it is calculated; and004.03A3 Other rate-base components.004.03B Allocated rate-base components showing the manner in which the components are calculated; and004.03C Construction Work in Progress including a description of the nature and location of the project; budgeted cost; actual expenditures to date; expected completion date and any revenue to be generated from the project.004.04 Section III - Operating Expense Schedules: Section III of a general rate filing shall include
004.04A Operating expense schedules for the base year and test year;004.04B Legislative advocacy expenses sought in the application, whether made directly or indirectly, including but not limited to, legislative advocacy expenses included in professional or trade association dues;004.04C Funds expended in support of or in opposition to political candidates and sought in the application;004.04D Funds expended in promotion of or in opposition to political or religious causes and sought in the application;004.04E Funds expended in support of or membership in social, recreational, fraternal, or religious clubs or organizations;004.04F Schedules detailing all affiliate transactions;004.04G Cost allocation manual including description of any changes made since the cost allocation was last approved.004.05 Section IV - Rate of Return and Cost of Capital Schedules: Section IV of a general rate filing shall include
004.05A Long-term debt, preferred stock, and common equity amounts, ratios, and percentage cost rates for the base year and test year; and004.05B Long-term debt, preferred stock, and common equity amounts at the beginning and end of the base year and test year; and004.06 Section V - Revenue Schedules: Section V of a general rate filing shall include operating revenue schedules showing
004.06A Number and classification of customers, volume of sales, and operating revenue by customer classes for the base year on an unadjusted basis; and004.06B Number and classification of customers, volume of sales, and operating revenue by customer classes for the test year on a normalized basis:004.06B1 Using current rates; and004.06B2 Using proposed rates.004.07 Section VI - Cost of Service Study Section VI of a general rate filing shall include a fully-allocated cost of service study including both allocations of jurisdictional and non-jurisdictional activity and allocations between classes of ratepayers to demonstrate compliance with Section 66-1825(10). A jurisdictional utility shall, beginning on the date the application is filed, provide the Commission and its designees and Formal Intervenors reasonable and convenient access to an electronic copy of the cost of service study model to be used by the jurisdictional utility in the rate case. Such access shall be provided subject to a protective order.
004.08 Section VII - Prefiled Direct Testimony and Exhibits Prefiled direct testimony and exhibits to be offered at the hearing, except as permitted in Nebraska Administrative Code, Title 291, Chapter 9, Rule 006. Prefiled testimony or exhibits shall not be modified once filed except for typographical errors or mistakes, or where all parties to the proceeding agree to the change or where the Commission permits for good cause shown.
004.09 Alternate Cost of Service Study Models Any party to the rate case intending to offer evidence on a general rate filing based upon a cost of service study model other than the model utilized by the applicant, shall provide the applicant, the Commission and its designees and other formal intervenors reasonable and convenient access to electronic copies of the cost of the service study model. Such access shall be provided subject to a protective order.
004.10 Use of Discovery in General Rate Filing Proceedings The Commission may apply, but is not required to apply, the Discovery Rules of the Nebraska Supreme Court in general rate filing proceedings before the Commission. Unless the Commission otherwise orders, the time period for answering data requests in general rate proceedings is up to ten (10) days. For good cause shown, the time period may be extended by the Commission. All parties to a general rate proceeding may object to requests that are not permissible under the rules and regulations of the Nebraska Supreme Court regarding use of depositions and discovery. A responding party shall respond with objections to any data requests within five (5) days. For good cause shown, the time period may be extended by the Commission.
004.11 Notice of Assessment Upon the filing of any application, including rate filings, or complaint for which the Commission deems it necessary to investigate a jurisdictional utility or make appraisals of the property of a jurisdictional utility, the Commission shall give the jurisdictional utility notice by United States mail of the applicable assessment for expenses reasonably attributable to such investigation or appraisal, including both direct and indirect expenses incurred pursuant to § 66-1840.
004.12 Filing of Documents Parties filing testimony and exhibits in response to an application for a general rate increase shall file with the Commission eight copies, plus an electronic copy in PDF format, as well as a copy of all text documents in Microsoft Word and all spreadsheets in Microsoft Excel. Applications must be filed with the Executive Director at the Nebraska Public Service Commission, 1200 "N" Street, Suite 300, Lincoln, Nebraska 68508. Parties shall provide all workpapers used to prepare the analysis and data submitted in response to the application and any source documents referenced in the prefiled direct testimony, or exhibits including but not limited to contracts, internal reports. Such workpapers and source documents should also be made available in electronic format. Parties are not required to provide documents cited in curriculum vitae. Prefiled testimony or exhibits shall not be modified once filed except for typographical errors or mistakes, or where all parties to the proceeding agree to the change or where the Commission permits for good cause shown. Beginning on the date the testimony and exhibits are filed, parties shall provide the Commission and its designees, the applicant, and all Formal Interveners reasonable and convenient access to electronic copies of any documents detailing calculations in support of the rate filing.
004.13 Exemption from Rules A Jurisdictional Utility, whose current rates were approved through and following negotiations and agreement with affected cities and who seeks negotiation of a general rate application with affected cities pursuant to Neb. Rev. Stat. § 66-1838, shall be exempt from the requirements of Sections 004.01C and 004.04G. Should negotiations fail to result in an agreement upon new rates, the Jurisdictional Utility shall file with the Commission the information required in Sections 004.01C and 004.04G within ten (10) days after the date of the expiration of the negotiation period or after the date upon which the jurisdictional utility and the cities file a written agreement that the negotiations have failed, whichever is earlier.
291 Neb. Admin. Code, ch. 9, § 004