Section 810-RICR-00-00-5.9 - Supporting Information and Workpapers To Be Filed by NonInvestor-Owned UtilitiesA. In addition to the materials required by § 5.5 of this Part, any utility that is a non investor-owned entity, such as a municipal or quasi-public entity that is a not-for-profit organization, is required to file the following: 1. Cost of service schedules for the test year and for the proposed rate year.2. Workpapers supporting any claim for an allowance for working capital.3. Workpapers supporting allocations of cost of service amounts among entities operated from or in association with the utility.4. Workpapers detailing the test year and rate year revenues by source, tariff, rate class, etc. The sales volumes/quantities and customer counts by rate class shall be presented. The basis/calculation for rate year sales volumes and customer counts is to be provided. The total rate year revenues must be supported by a billing analysis utilizing the above data and the proposed rates.5. For each rate class, the effect of the proposed rate changes shall be presented in a comparative billing format (current and proposed) for typical (or varying) usage levels. A copy or sample of the utility's actual billing statement shall be presented.6. A schedule presenting the principal and interest amounts paid on both long-term and short-term debt service for the test year and the amounts projected for the rate year. Schedule amounts by bond issue, note/mortgage loan, etc. as appropriate. Provide a description of each issue to include: source of funding, amount of original issue, date, interest rate, repayment terms, security pledged on borrowing, and other pertinent information as appropriate.7. A schedule of lease payments for all property and equipment for the test year and rate year.8. An analysis of revenues and associated expenses for the test year pertaining to adjustment clauses. All appropriate data should be disclosed, including refund information, total adjustment clause revenues, and gross receipts tax payments. The difference between adjustment clause revenues and recoverable expense for the test year must be shown. In general, revenues and expenses relating to adjustment clauses will not be reflected in the cost of service, except for that portion which is to be included in the firm/base rates of the utility.9. A calculation and explanation of the method used to calculate the rate year municipal tax expense if applicable. Also, show the municipal tax expense for the prior three (3) years.10. Show the number of employees at beginning and end of test year and the dollar amount of overtime paid during the test year and the previous two (2) years. Indicate the number of employees and the amount of overtime provided for in the cost of service for the rate year.11. Present a summary of transactions with affiliated entities/funds which occurred during the test year. Provide beginning and end of test year amounts owed and the latest balance(s) prior to the filing. To be included are the following: c. sales/purchases of goods, services or propertyd. expense allocations among affiliatese. receivables to/from affiliates and others12. The following statements or financial data are to be provided when the test year does not coincide with the latest fiscal year shown in the annual report provided in the filing: a. a balance sheet as of the end of the test year;b. an income statement for the test year;c. a statement of changes in retained earnings for the test year.13. A summary of expenses incurred and projected to be incurred related to the instant rate case filing, and a schedule showing any unamortized amounts from prior rate filings. This schedule shall reconcile the total amount of expense allowed in the last order, the recovery or amortization of expense through the test year, and the projected balance of any unrecovered or unamortized amount at the beginning of the rate year.14. The utility shall present information for the preceding five (5) years disclosing the following data, as appropriate for the utility:a. unaccounted for water;b. loss on transmission of electricity or gas;c. the utility's own use of water, electricity, or gas.15. A summary of the status of compliance and reporting required by prior Commission orders.810 R.I. Code R. 810-RICR-00-00-5.9