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R-02-08-08-11A1 - 8/8/2002RESOLUTION NO. R- 02- 08- 08 -11A1 WHEREAS,on May 8, 2002 TXU Lone Star Pipeline (TXU LSP) filed a request at the Railroad Commission of Texas, GUD Docket No. 9304, to increase directly the rates of TXU LSP Customers and indirectly the rates of residential and commercial customers of TXU Gas residing within the City of Round Rock (City) and within other cities served by TXU Gas, and WHEREAS, TXU LSP is seeking to impose a surcharge related to expenditures for pipeline integrity and safety at an estimated cost of at least $15 million per year; and WHEREAS, the City is a regulatory authority under the Gas Utility Regulatory Act (GURA); and WHEREAS, the City has a fiduciary responsibility to its citizen -gas customers to insure that the rates charged by public utilities do not exceed what is reasonable or necessary; and WHEREAS, the evaluation of TXU LSP's Application to Increase Rates requires the specialized expertise of lawyers and consultants who regularly practice before the Railroad Commission of Texas; and WHEREAS, pursuant to GURA, Section 103.022 a municipality is entitled to reimbursement of its reasonable rate case expenses. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ROUND ROCK, TEXAS : . :DUMP \WORLDOX \0: \WDOX \RESOLVII \R OP 08A1 .WPD /xm Section 1. That the findings set out in the preamble to this resolution are hereby in all things approved. Section 2. The City is authorized to intervene at the Railroad Commission or in Court with regard to any matters at issue in GUD Docket No. 9304. Section 3. The City is authorized to join with other cities to form a steering committee of cities served by TXU Gas at the city gate in order to coordinate the efforts to ensure that ratepayers are not charged more than what is reasonable and necessary. The coalition of cities is known informally as the Association of TXU Municipalities (ATM). Section 4. Subject to the right to terminate employment at any time, the City of Round Rock hereby authorizes the Law Offices of Jim Boyle, PLLC to act as legal counsel and to work with the experts approved by the steering committee, as outlined in a Letter of Engagement attached hereto as Exhibit "A ". Section 5. The City, in coordination with the steering committee, shall review the invoices of its consultants for 2 reasonableness before submitting such invoices for reimbursement pursuant to Section 103.022 of GURA. Section 6. That this resolution shall become effective from and after its passage. The City Council hereby finds and declares that written notice of the date, hour, place and subject of the meeting at which this Resolution was adopted was posted and that such meeting was open to the public as required by law at all times during which this Resolution and the subject matter hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended RESOLVED this 8th day of August, 2002. ATTEST: CHRISTINE R. MARTINEZ, City Secreta 3 WELL, Mayor of Round Rock, Texas Jim Boyle Kate Sanford Jaime Slaughter Rick Guzman •awc..; aamrmr;t.Ve, r e sarzd sy.;.rwe. Mr. Robert L. Bennett, Jr. City Manager City of Round Rock 221 E. Main Street Round Rock, TX 78664 LAW OFFICES OF JIM BOYLE, PLLC July 11, 2002 1441 44) qU 1005 Congress, Suite 550 Austin, Texas 78701 -2491 (512) 474-1492 FAX: (512) 474 -2507 www.jimboylelaw.com Re: Letter of Engagement for GUD Docket No. 9304, Statement of Intent of TXU Lone Star Pipeline to Establish and Integrity and Safely Assessment and Management Expenses and Class Location Changes Dear Bob: Thanks for taking the time to meet with me on Tuesday. I am enclosing an engagement letter. We will try to keep you posted on what is happening in this case. Please contact me whenever you need more information. Sincerely yours, ✓�- Boyle EXHIBIT Alt Jim Boyle Kate Sanford Jaime Slaughter Rick Guzman • sn.drf.{ .udo.�.i..,r e.mr/�,ISV•:d;,da. Mr. Robert L. Bennett, Jr. City Manager City of Round Rock 221 E. Main Street Round Rock, TX 78664 LAW OFFICES OF JIM BOYLE, PLLC July 25, 2002 1005 Congress, Suite 550 Austin, Texas 78701 -2491 (512) 474-1492 FAX: (512) 474-2507 www.jimboylelaw.com Re: Letter, of Engagement for GUD Docket No. 9304, Statement of Intent of TXU Lone Star Pipeline to Establish and Integrity and Safely Assessment and Management Expenses and Class Location Changes Dear Mr. Bennett: The Law Offices of Jim Boyle, PLLC agrees to represent the City of Round Rock in the above referenced matter on an hourly fee basis, which will be structured as follows: Jim Boyle, $195/hour; Kate Sanford, $195 /hour; Rick Guzman, $180/hour; and Jaime Slaughter, $170/hour. Pursuant to § 103.023 of the Gas. Utility Regulatory Act (GURA) TXU Lone Star Pipeline will be expected to reimburse the City for all the expenses incurred in connection with this engagement, including attorney's fees, travel costs, long distance telephone charges, copying expense, fax expense, document preparation charges, and any other charges, both direct and indirect, attributable to the above referenced proceeding so long as there is not a finding that any such costs or expenses are not found to be reasonable. In the pending GUD Docket No. 9292, the following cities joined together and informally called themselves the Association of TXU Municipalities (ATM). Bonham Emory Somerville Bowie Frost Venus Bryan Gatesville Walnut Springs Cisco Greenville West Coleman Hamilton Commerce Lampasas Copperas Cove Lone Oak Corsicana Longview Denton McGregor Dublin Pflugerville It is expected that the vast majority of these cities will participate in GUD Docket No. 9304. The Cities of Gatesville, Commerce, Somerville and Pflugerville have already intervened in this proceeding. Further, the 1991 amendments to the Texas State Bar Act require that all attorneys practicing law notify their clients of the existence of the grievance process. Briefly, the State Bar of Texas investigates and prosecutes professional misconduct committed by Texas attorneys. Although not every complaint against or dispute with a lawyer involves professional misconduct, the State Bar Office of General Counsel will provide you with information about how to file a complaint. For more information, please all 1 -800- 932 -1900. This is a toll -free telephone call. If this correctly sets out our agreement as you understand it, please sign this letter and return it to me for our files. If you would like to discuss the matter with me first, or ask questions, please feel free to call me at (512) 474 -1492. Very truly yours, LAW OFFICES OF JIM BOYLE 1005 Congress Ave., Suite 550 Austin, Texas 78701 APPROVED AND ACCE DATE: August 2, 2002 SUBJECT: City Council Meeting — August 8, 2002 ITEM: 11.A.1. Consider a resolution authorizing intervention at the Railroad Commission of Texas in the TXU Lone Star Pipeline's request to increase residential and commercial gas rates. Resource: Steve Sheets, City Attorney History: On May 8, 2002, TXU Lone Star Pipeline (TXU) filed a request with the Texas Railroad Commission which, if granted, would increase the rates of gas customers in the City of Round Rock. A coalition of cities has been formed called the Association of TXU Municipalities (ATM). The purpose of ATM is to evaluate TXU's request, and to protest same, if it is necessary to ensure that the City's ratepayers are not charged more than the amount that is reasonable and necessary. This resolution will authorize the City to join ATM and the hiring of the Law Offices of Jim Boyle, PLLC to represent it as legal counsel. Funding: To be reimbursed from TXU Lone Star Pipeline Cost: N/A Source of funds: N/A Outside Resources: Bob Bennett and Steve Sheets Impact/Benefit: Prevent rate increases which are unreasonable and unnecessary. Public Comment: N/A Sponsor: N/A RAILROAD COMMISSION OF TEXAS GAS SERVICES DIVISION PIPELINE SAFETY SECTION PERMIT TO OPERATE PIPELINE Austin, Texas, February 29, 2000 t,wa Permit No. 00578 FLUID TRANSPORTED TXU LONE STAR PIPELINE Crude: Crude FWS: ATTN ALVIN LA GRENADE Condensate: Gas FWS: 301 S HARWOOD Gas XXX DALLAS TX 75201 Products Other This is to certify that TXU LONE STAR PIPELINE has complied with 16 TAC Sec. 3.65 of the Commission Rules and Regulations governing pipelines in accordance with the Natural Resources Code Sec. 81.051 and is granted this permit by the Commission to operate the following line or lines located at: ANDERSON ARCHER ATASCOSA BANDERA BAYLOR BELL BOSQUE BRAZOS BROWN BURLESON BURNET CALLAHAN CHEROKEE CHILDRESS CLAY COKE COLEMAN COLLIN COLLINGSWORTH COMANCHE ** Counties continued on page 2 PERMIT AMENDED TO REFLECT THE REMOVAL OF APPROXIMATELY 95.2 MILES OF PIPE IN DALLAS, TARRANT, AND WILLIAMSON COUNTIES TRANSFERRED TO TXU GAS DISTRIBUTION, SYSTEMS C, D, AND L. This permit is valid until the operating ownership of such line or system changes, or until extensions or other physical changes are made in the line or system. (See Instructions on Form T -4.) BY RAILROAD COMMISSION OF TEXAS Form T -4A (Rev. 4/99) LINE NAME SIZE LENGTH Mile(s) FROM TO COUNTY QUAD NAME L (Soul 12.02 7229 +00 78 C C C C C C CC C C C CC O 0 0 0 0 0 0 0 0 0 0 0 0 N N N CO N N N N N CO N N CO E E E E E E E E E E E E E m m m m m m m m m m m 2 W Hutto, Round Rock L(2nd) 5.34 0 +00 282 +11 Hutto L21 4.29 0 +00 226 +56 Hutto L20 3.77 0 +00 199 +15 Round Rock, Georgetown L20 -1 2.27 0 +00 120 +04 Round Rock, Georgetown L40 10.8 0 +00 568 +21 Round Rock, Leander L40 -2 3.21 0 +00 169 +61 Round Rock L40 -2 -1 1.24 0 +00 65 +67 Round Rock L40 -2 -2 0.7 0 +00 37 +18 Round Rock L40 -3 0.0003 0 +00 0 +02 Round Rock L40-4 1.57 0 +00 83 +39 Leander, Jollyville L40-5 0.005 0 +00 0 +30 Leander L40-6 0.005 0 +00 0 +30 Leander TXU LONE STAR PIPELINE-PERMIT # 00578 TRANSMISSION LINES Pipelines Transferred to TXU Gas Distribution TOTAL (Miles): 45.2203 RECEIVED R.R.C. OF TEXAS F EB 18 2000 GAS SERVICES DlvIa' AUSTIN, TX TXU Pipeline Integrity & Safety Surcharge • TXU Lone Star Pipeline (TXU LSP) requests a surcharge to be imposed on residential, commercial and industrial customers for Pipeline Integrity & Safety. • TXU is requesting a surcharge for costs to be incurred in the future. • TXU fails to match Integrity & Safety costs with revenues or with expenses whose costs are decreasing. • Dangerous precedent to allow increase for one cost area without examining other costs and expenses. • Railroad Commission recently dismissed another surcharge proceeding because TXU sought to recover costs for a project which was not yet used and useful in supplying gas service to the public. STATEMENT OF INTENT OF TXU LONE STAR PIPELINE TO ESTABLISH AN INTEGRITY AND SAFETY ASSESSMENT FOR RECOVERY OF PIPELINE INTEGRITY ASSESSMENT AND MANAGEMENT EXPENSES AND CLASS LOCATION CHANGES GUD DOCKET NO. 9304 MOTION TO DISMISS The Association of TXU Municipalities (ATM) files this motion to dismiss TXU Lone Star Pipeline's (TXU LSP) statement of intent to establish an annual supplemental rate. TXU LSP proposes to recover the costs of pipeline testing and repair and class location changes, including installation of new class location pipe, through an annual incremental rate adjusted each year over a 10 -year period. This application represents vintage piecemeal ratemaking not authorized by law. Instead of pursuing this case, once it has some experience with safety assessment programs, TXU LSP should file a statement of intent to increase its rates, include in that filing all the Company's costs and revenues, and include the safety compliance costs as known and measurable rate year costs. It may then be reasonable for the Commission to order annual cost reviews, similar to what TXU propose here, to apply a true -up mechanism. To capture the costs for class location, TXU LSP should do what it has always been required to do-- replace the pipe where necessary and recover costs in a rate case. No special rate treatment has been accorded the utility with respect to class location changes in the past, and none should be now. The Railroad Commission of Texas (Commission) should dismiss this application because it contravenes the Commission's own decisions against annual rate adjustments and it violates the law. 1 § § BEFORE THE RAILROAD COMMISSION OF TEXAS 1 Direct Testimony of Marc E. Rothbauer at 5. 2 Direct Testimony of Michael TheBerge at 11 -12. 'Direct Testimony of Jeffrey Knight at 20. I. BACKGROUND TXU LSP filed this application in Docket No. 9304 on May 8, 2002 to recover costs related to its compliance with the requirements of Commission rule 16 Texas Administrative Code (TAC) §8.101 effective April 30, 2001. Under the rule, operators of intrastate transmission and gathering lines subject to the requirements of 49 Code of Federal Regulations (CFR) 192 were to file, by February 1, 2002, a plan for compliance indicating whether they would use a risk -based analysis or a prescriptive plan. In its Pipeline Integrity Assessment and Management Program (PIAM), TXU LSP selected certain pipelines that would be subject to the risk -based program and others that would be subject to the prescriptive plan.' In addition, TXU LSP includes in the rate class location pipe changes under 49 CFR 192.5. The application contemplates an annual integrity and safety assessment (ISA) supplemental rate to be paid by all customers with gas consuming equipment at an end - use location physically attached to TXU LSP's pipeline system or the system of a Local distribution company that is physically attached to TXU LSP's pipeline system. It would also be paid by transportation customers who sell gas to these entities and by local distribution companies. It would not apply to non - native transportation volumes passing through the system for redelivery to other, downstream, pipeline systems.' TXU LSP anticipates it will recover $2.05 per MMBtu producing annual revenues of $4,115,407 the first year, or a 3.7% increase in the total annual revenues of the Company. For class location changes, TXU LSP's capital investment is projected by the Company to be between $3 million and $8 million annually on which a rate of retum will be recovered in the cost of service each year. As ATM understands the request, TXU LSP will seek a one -time surcharge to recover costs for 2002 and a supplemental monthly rate based on projected costs for the 12 months of 2003. In November of each of the 10 years of these rates, TXU LSP proposes to 2 implement a review period in which parties with standing would be permitted to challenge any of the Report Period ISA- related costs for the specified period. TXU LSP proposes that any challenge be specific and subject to a prima facie showing that there is cause for review as opposed to blanket protests lacking specific foundation. After that review period expires, TXU LSP wants the Commission to issue an order finding that those costs are not subject to future challenges.' II. VIOLATION OF PRIOR COMMISSION DECISIONS The Commission has already addressed the issue of annually adjusting rates and rejected that rate treatment. In GUD No. 9145 - 9148, the Administrative Law Judge (ALJ) discussed the request by TXU Gas Distribution (TXU GD) to recover on a piecemeal basis a Plant Investment Cost Adjustment (PICA) and a Cost of Service Adjustment Clause (COSA) and recommended denial. The Commission agreed that the proposed rates violated Texas Utilities Code' §104.102 and that the PICA and COSA were devised to avoid legislative rate mandates. The argument by the Company in that case, which the ALJ and the Commission rejected, is similar to the one used by TXU LSP in this case: There, TXU argued, "By avoiding a yearly major rate case both the Company and the ratepayers benefit."' Here, TXU LSP states: "It is appropriate to afford the costs of these programs rate treatment independent of the normal ratemaking process because they are non - discretionary and because they are not readily predictable with respect to either the timing or the level of expenditures." In Docket No. 9145- 9148, the ALJ reasoned as follows: Simply stated, PICA is not the mechanism to increase rates that is authorized by statute. There is no mechanism provided by the Texas 4 Direct Testimony of Michael TheBerge at 8 -9. ' Appeal of TXU Gas Distribution from the Action of the City of Dallas, City of University Park, and the Town of Highland Park Texas and the Statement of Intent Filed by TXU Gas Distribution to Increase Rates Charged in the Environs of the City of Dallas, GUD Docket Nos, 9145 -9148, Final Order Nov. 20, 2000. 6 Gas Utility Regulatory Act, TEX. UTIL CODE ANN. 11 101.001- 105.051 (Vemon 1998 and Supp. 2002)(GURA). TXU Gas Distribution, Reply Brief in GUD No. 9145 -9148 at 82. 3 Utilities Code to avoid a rate case when a utility desires to increase rates. Further, it may not be any more efficient than the statement of intent process. The result may be a full inquiry into rates by a regulatory authority once a year. Finally, while there is a statutory mechanism to suspend rates in the event a statement of intent is filed, there is no discussion by the Applicant addressing the procedures for reviewing the COSA and PICA adjustment before it is applied.' That reasoning applies here, as well. For example, because TXU LSP proposes to adjust costs each year, this case could similarly result in a yearly rate case. TXU LSP proposes a procedure for totaling ISA costs before the rate is applied each year, but as that procedure is structured, parties protesting the costs would have the burden of proving rates are unreasonable. This shifts the burden of proof from the utility to the customers in violation of GURA §104.008. Unless TXU LSP submits all its expenses and revenues in a full rate proceeding, the Commission cannot know whether current revenues are sufficient to recover proposed costs, or whether any of the proposed maintenance costs are captured in current rates. These are the dangers inherent in piecemeal ratemaking. Therefore, the rate treatment proposed here is as unacceptable as that proposed in Docket No. 9145 and could result in rates in excess of costs and unsupported by a revenue requirement. VIOLATION OF GURA AND CASE LAW A. The Statement of Intent represents piecemeal ratemaking contrary to law and policy. TXU LSP seeks rate approval without meeting its burden of proof under the GURA rate - setting requirements to show that the rates it proposes are just and reasonable. GURA § 104.102 states: (a) A gas utility may not increase its rates unless the utility files a statement of intent with the regulatory authority that has original jurisdiction over those rates... (c) The statement of intent must include: $ GUD Docket Nos. 9145 -9148, Proposal for Decision at 110, (Oct. 10, 2000). 4 (1) proposed revisions of tariffs and schedules; (2) a detailed statement of: (A) each proposed increase; (B) the effect the proposed increase is expected to have on the revenues of the utility; (C) each class and number of utility consumers affected; and (D) any other information required by the regulatory authority's rules and regulations. The Commission's procedural rule 7.5 tracks sections A through D of § 104.102 requiring that the statement of intent to change rates include the effect of the change on the revenues of the utility. TXU LSP's application reflects no overall revenue effect. GURA prevents a gas utility from charging, collecting, or receiving a rate for utility service except as provided within that subtitle.' Gas utility rates are to be set by the Commission by establishing the utility's overall revenues at an amount that will permit the utility a reasonable opportunity to earn a reasonable retum on the utility's invested capital used and useful in providing service to the public in excess of its reasonable and necessary operating expenses. A fundamental principle of ratemaking is that regulated utilities are entitled to rates which allow them to collect total revenues equal to their cost of service. Cost of service is defined as the sum total of (a) reasonable operating expenses, (b) depreciation expense, (c) taxes, and (d) a fair and reasonable retum." Section 104.055 of GURA, for example, requires that the net income of the company be used to establish just and reasonable rates. This section adds: For that purpose, "net income" means the total revenues of the gas utility from gas utility service less all reasonable and necessary expenses related to that gas utility service." TXU LSP's application constitutes a request to set rates in a piecemeal fashion without considering all revenues or all reasonable and necessary expenses. 9 GURA Chapter 104, Subchapter A, §104.002. ° GURA §104.051 (emphasis added). 11 Suburban Utility Corporation v. Public Utility Commission of Texas, 652 S.W.2d 358,362 (Tex. 1983). 12 GURA §104.055(a) (emphasis added). 5 State agencies are creatures of statute and have no inherent authority. They may exercise only those specific powers conferred upon them by law in clear and express language, and no additional authority will be implied by judicial construction. An agency, by implication, should have such authority as may be necessary to fulfill a function or perform a duty placed expressly in the agency by the legislature. The agency may not, however, erect and exercise what really amounts to a new power or one that contradicts the statute, no matter that the new power is viewed as being expedient for administrative purposes. " Nothing in GURA permits the Commission to establish rates on an incremental or piecemeal basis. Acting within its authority under GURA, the Railroad Commission may not establish a rate to recover operation and maintenance and capital costs outside a general rate case. B. TXU LSP's proposed incremental rate ignores the requirements under GURA to set rates based on test year data. Rates are set by regulatory commissions based on test year data. Under GURA §101.003(16), "test year" is defined as the most recent 12 months, beginning on the first day of a calendar or fiscal year quarter, for which operating data for a gas utility are available. The Commission has the discretion to consider expenditures that will occur in the future if such consideration will assist the Commission in making the test year representative of known future costs. This exception is applied only where there are known and measurable changes to the historic test year costs and revenues, changes that the regulatory authority may allow only where attendant impacts on all aspects of the utility's operations can be, with reasonable certainty, identified, quantified, and matched." 13 Sexton v. Mount Olivet CemeteryAss'n, 720 S.W.2d 129 (Tex.App. -- Austin 1986 writ red n.r.e.). 14 See Humble Oil & Refining Co. v. Railroad Commission, 128 S.W.2d 9 (1939). 15 See the Railroad Commission of Texas Gas Services Division Natural Gas Rate Review Handbook published November 1999 at Chapter III, Section I A. (page 15) (hereafter "Rate Review Handbook "). The same is true for cases brought before the Public Utility Commission of Texas under § 11,003 (20) of the Public Utility Regulatory Act, TEx, UTIL CODE ANN. §§ 11.001 - 63.063 (Vemon 1998 & Supp. 2002)(PURA). 16 City of El Paso v. Public Utility Commission of Texas, 883 S.W.2d 179, 188 (Tex. 1994). " Central Power and Light Company /Cities ofAlice, et al v. Public Utility Comm 'n, 36 S.W.3d 547, 563 (Tex.App - -Austin 2000, review denied). 6 TXU LSP could easily file a full rate case and based on its ISA- related costs expended in the test year project a reasonable cost for compliance in the future rate years. That is the approach sanctioned by law. To set the rate as proposed in this application, would establish a precedent for piecemeal rate litigation. C. Part of TXU LSP's Statement of Intent violates the rule against retroactive ratemaking. TXU LSP proposes a July 1, 2002 effective date which is subject to suspension for an additional 150 days under GURA §104.107(a)(2). ATM does not agree that the §104.107 suspension period applies in this case; however, if this case is not dismissed, a final order may issue around the end of November 2002. TXU LSP asks that a surcharge be established to recover all the costs incurred under the ISA and class location changes for the period from July 1, 2002 to the final order. It is well settled that the Commission lacks authority to make new rates retroactive to a date prior to issuance of a final rate order. The rule against retroactive ratemaking requires that when setting rates the Commission cannot adjust for past losses or gains to either the utility, consumers, or particular classes of consumers. Even though using an historical test year to calculate costs, the rule requires that the Commission adjust those data with a view toward the utility's experience in the coming year." In reviewing an Ohio complaint statute, Justice Frankfurter found that the statute gave the Commission power to prescribe rates prospectively only and would not allow the Ohio Commission to set rates for sales from the transmission company to the utility retroactively to the initiation of the rate proceeding. Relying on that Supreme Court case, courts have rejected claims that commissions may set rates in a final order retroactive to the date of the initiation of the rate proceeding as TXU LSP claims here.' 18 See Public Utility Commission v. GTE Southwest, Inc. 901 S. W.2d 401, 405 -408 (Tex. 1995). 19 The Ghost of Regulation Past: Current Applications of the Rule Against Retroactive Ratemaking in Public Utility Proceedings, 199 U ILL L REV. 983, 997 & 1009 -1012. 2° Public Utility Commission v. United Fuel Gas Co., 317 U.S. 456, 464 (1943). 21 See Pacific Telephone & Telegraph Co. v. Public Utility Commission, 401 P.2d 353 (Cal. 1965) reversing that part of a rate reduction order mandating refunds from the beginning of a commission 7 Only under extreme circumstances have rates been set with retroactive effect. For example, in a 1983 Lone Star Gas case, the Court found the Commission did not abuse its discretion in setting a particular effective date prior to the final order in part to account for regulatory lag. That decision applied to pre - September 1983 law, which was changed under GURA to require prospective application of rates. Certain utility accounting determinations have allowed recovery of past costs. Those are extraordinary events permitted generally when the utility's financial integrity is at stake.' TXU LSP provides no evidence that the assurance of recovery of the PIAM and class location costs are necessary to ensure the financial integrity of the Company. Thus, this rate application contains no evidence to suggest that TXU LSP is entitled to any extraordinary rate relief. The prohibition against retroactive ratemaking is founded on the premise that ratemaking is a legislative function of an administrative agency and, like all legislation, is generally prospective only.' In a Houston Natural Gas case, the court based its opinion on the legislative function of rate setting and found: Utility rates as rules of conduct are prospective only and do not in any manner involve an `adjudication' of rights arising from a `past' controversy. It is true that the fixing of rates requires a study of existing and past facts, but the rate as promulgated is not `res adjudicata' of any fact so studied. Therefore our primary concern in this type of case is to examine, construe, and apply existing legislation. investigation into the rates of a telephone company; Public Utility Commission v. General Telephone Co., 777 S.W.2d 827, 830 (Tex.Ct. App. 1990, writ dismissed w.o.j. 1991) concluding that the commission did not have authority to set rates retroactively to a date after the start of the proceeding but within the suspension period. 22 Railroad Comm 'n v. Lone Star Gas Co., 656 S.W.2d 421, 423 -424 (Tex. 1983). Section 26 of PURA granted appellate jurisdiction to the Commission to "fix such rates as the municipality should have fixed in the ordinance form which the appeal was taken." The Texas Supreme Court construed that to give the Commission the authority to make the rate effective retroactively. Section 26 has since been amended to prohibit such a result. See PURA §33.054(b) and 33.055(a) requiring prospective application of rates from the date of the applicable conunission order. 23 Id. at 201 -204 applied to deferred accounting treatment for costs where the financial integrity standard was applied. 24 GURA §104.053(d). 25 Southwestern Bell, Etc. v. Public Util. Comm 'n, 615 S.W.2d 947, 953 (Tex.Civ.App -- Austin 1981 writ refused n.r.e.). 26 Railroad Commission v. Houston Natural Gas Corp., 289 S.W.2d 559, 562 (Tex. 1956). 8 Section 104.110(b) of GURA states that rates established in the rate order "shall be observed thereafter until changed as provided by this subtitle." The prohibition against retroactive ratemaking restrains a utility commission from setting future rates to allow a utility to recoup past losses or to refund to consumers excess utility profits.' In the instant case, if the Commission permits rate recovery, the rate established must also be prospective in nature and applied to capture costs occurring during the rate year (the time frame in which the rates are actually collected). TXU LSP must base its proposed rates on past cost data adjusted for known and measurable changes, but it cannot pull specific costs from prior periods, not already included in an existing rate, and pile those onto the prospective rate. That would be illegal retroactive ratemaking. Moreover, while the Commission is not obliged to approve any incremental rate for TXU LSP, it is certainly not obliged to approve a surcharge of past costs outside a regulatory scheme that contemplates that kind of cost recovery. TXU LSP's request for a rate to collect 2002 expenditures should be denied. CLASS LOCATION Class location is a classification given to a one -mile section of pipeline based on the population density within an area 220 yards on either side of the centerline of the pipeline section. If the population density increases, under federal regulations adopted by the Commission, TXU LSP may be required to change the size or kind of pipe. TXU LSP proposes to include, in the ISA, costs for replacing pipe in areas of population growth. TXU LSP has been required to perform this kind of upkeep /pipe replacement as a continuing operation of its business. This work is unrelated to the new safety assessment rules upon which this statement of intent is based. Consequently, at a minimum, any costs related to class location should be removed from this case and considered only in a full rate proceeding. In addition to the reasons 27 State v. Public Utility Comm'n, 883 S.W. 2d 190, 199 (Tex. 1994). 9 IV. provided above related to safety assessments, ATM provides the following basis for dismissing class location changes from this petition. A. TXU LSP failed to provide any evidence that it will incur class location changes during the rate year, 2003. TXU LSP provided no evidence that class location changes will occur in 2003, the rate year. Mr. Knight testified it is not possible to predict which pipelines will experience a class location change. He then stated he expects one to three projects a year but provided no studies or analyses to support that statement, and he conceded in some years there may be no segment changes. The evidence does not meet any standard of proof to support projected costs. Moreover, TXU LSP wants to include in rate base and recover a return in this ISA rate on $4.365 million of class location costs expended in 2002. The Commission cannot approve rate treatment for these costs because to so do would amount to retroactive ratemaking. Consequently, the Commission should not approve any class location costs in this proceeding. B. The rate request cannot be granted because the class location pipe changes are not currently used and useful for the provision of gas transportation service. GURA §104.051 requires the Commission to establish the utility's overall revenues at an amount that will permit the utility a reasonable opportunity to eam a reasonable return on the utility's invested capital used and useful in providing service to the public. As a general rule, only assets that are used and useful in providing service may be included in a utility's rate base. A utility's rates must be set so as to produce revenues equal to the sum of two amounts: (1) the utility's reasonable and necessary operating expenses, including taxes 28 Knight Direct Testimony at 19 -20. 29 Cities for Fair Utility Rates v. Public Utility Comm 'n of Texas, 924 S.W. 2d 933, 935 (Tex. 1996), which found that capital additions are not considered used and useful until the construction has been completed and the plant placed in service. See also City ofAmarillo v. Railroad Comm 'n of Texas, 894 S.W.2d 491, 500 (Tex. App. -- Austin 1995 writ denied); Texas Utilities Electric So. v. Public Utility Comm 'n, 881 S.W.2d 387, 409 (Tex.App. -- Austin 1994, affirmed in relevant part 935 S.W.2d 109 (Tex. 1996). 10 and depreciation, and (2) a reasonable return on invested capital that is used and useful in rendering service to the public. The Texas Supreme Court has held: A utility's cost of constructing a facility for use in providing service is ordinarily not an operating expense; obviously, until the facility is completed, there is nothing to operate. Rather, the cost of constructing a new facility, like the purchase price of an existing facility, is an investment of capital in an asset to be used in the future. As such, it must be included in a utility's rate base, but not until the facility has become "used and useful in rendering service to the public ". "Used and useful" refers to "such property as has been acquired ... in good faith and held for use in the reasonably near future in order to enable [a utility] to supply and furnish adequate and uninterrupted ... service." Lone Star Gas Co. v. State, 137 Tex. 279, 153 S.W.2d 681, 698 (1941). Historically, a facility under construction has not been considered used or useful in providing service until it actually becomes operational. In this view, construction costs are not included in rate base until construction is complete. TXU LSP proposes that new class location pipeline will be included as invested capital on which the Company will earn a 12.30% retum. Because of the incremental nature of the proposed rate, the related costs will be recovered before the pipeline is in operation. Consequently, the rate treatment proposed by TXU LSP violates the used and useful standard. TXU LSP claims there may be more growth in the corning years than there has been in the past. But these are not extraordinary costs, and if class location changes will truly be experienced on a continuing and regular basis, to recover those costs in rates, TXU LSP should file a statement of intent for a full rate case. V. CONCLUSION This statement of intent calls for incremental piecemeal ratemaking and does not represent the kind of rate review available to the Commission and the utility under the law. It also includes an element of cost recovery requiring retroactive rate setting generally rejected by courts. Finally, it includes class location changes that are not part of Rule 8.101 and for which the utility has routinely been responsible in the past. None 3° Cities for Fair Utility Rates at 935 (emphasis added). 11 of these issues should be considered on an incremental basis. Doing so would open the door to future ratemaking processes in clear violation of the law. Because the Commission lacks jurisdiction under law to consider these rate applications, ATM requests the Commission dismiss this proceeding and require TXU LSP to file a statement of intent for full rate review. Respectfully submitted, CERTIFICATE OF SERVICE Law Offices of Jim Boyle, PLLC 1005 Congress Avenue, Suite 550 Austin, Texas 78701 512- 474 -1492 Telephone 512- 474 -2507 Facsimile By: Kathleen Sanford State Bar No. 01625400 ksanford @jimboylelaw. com I hereby certify that a true and correct copy of the foregoing document was transmitted by fax and/or regular, first class mail on this 24t day of June 2002 to the parties of record. Kathleen Sanford 12 Jim Boyle Kate Sanford Jaime Slaughter Rick Guzman • 9mrdCe+tu4 Ad•irurvri.laa. S Basd of Legal slpiellmnm Dear Bob: LAW OFFICES OF JIM BOYLE, PLLC liE July 11, 2002 ‘Ai L 12uc 1005 Congress, Suite 550 Austin, Texas 78701 -2491 (512) 474 -1492 FAX: (512) 474 -2507 www.jimboylelaw.com Mr. Robert L. Bennett, Jr. City Manager City of Round Rock 221 E. Main Street Round Rock, TX 78664 Re: Letter of Engagement for GUD Docket No. 9304, Statement of Intent of TXU Lone Star Pipeline to Establish and Integrity and Safely Assessment and Management Expenses and Class Location Changes Thanks for taking the time to meet with me on Tuesday. I am enclosing an engagement letter. We will try to keep you posted on what is happening in this case. Please contact me whenever you need more information. Sincerely yours, Boyle '. . Jim Boyle Kate Sanford Jaime Slaughter Rick Guzman • Band op4a1Sperial me Mr. Robert L. Bennett, Jr. City Manager City of Round Rock 221 E. Main Street Round Rock, TX 78664 Dear Mr. Bennett: LAW OFFICES OF JIM BOYLE, PLLC July 25, 2002 1005 Congress, Suite 550 Austin, Texas 78701 -2491 (512) 474-1492 FAX: (512) 474 -2507 www.jimboylelaw.com Re: Letter of Engagement for GUD Docket No. 9304, Statement of Intent of TXU Lone Star Pipeline to Establish and Integrity and Safely Assessment and Management Expenses and Class Location Changes The Law Offices of Jim Boyle, PLLC agrees to represent the City of Round Rock in the above referenced matter on an hourly fee basis, which will be structured as follows: Jim Boyle, $195/hour; Kate Sanford, $195 /hour; Rick Guzman, $180 /hour; and Jaime Slaughter, $170 /hour. Pursuant to § 103.023 of the Gas Utility Regulatory Act (GURA) TXU Lone Star Pipeline will be expected to reimburse the City for all the expenses incurred in connection with this engagement, including attorney's fees, travel costs, long distance telephone charges, copying expense, fax expense, document preparation charges, and any other charges, both direct and indirect, attributable to the above referenced proceeding so long as there is not a finding that any such costs or expenses are not found to be reasonable. In the pending GUD Docket No. 9292, the following cities joined together and informally called themselves the Association of TXU Municipalities (ATM). Bonham Emory Somerville Bowie Frost Venus Bryan Gatesville Walnut Springs Cisco Greenville West Coleman Hamilton Commerce Lampasas Copperas Cove Lone Oak Corsicana Longview Denton McGregor Dublin Pflugerville It is expected that the vast majority of these cities will participate in GUD Docket No. 9304. The Cities of Gatesville, Commerce, Somerville and Pflugerville have already intervened in this proceeding. Further, the 1991 amendments to the Texas State Bar Act require that all attorneys practicing law notify their clients of the existence of the grievance process. Briefly, the State Bar of Texas investigates and prosecutes professional misconduct committed by Texas attorneys. Although not every complaint against or dispute with a lawyer involves professional misconduct, the State Bar Office of General Counsel will provide you with information about how to file a complaint. For more information, please all 1- 800- 932 -1900. This is a toll -free telephone call. If this correctly sets out our agreement as you understand it, please sign this letter and return it to me for our files. If you would like to discuss the matter with me first, or ask questions, please feel free to call me at (512) 474 -1492. APPROVED AND ACCE Very truly yours, LAW OFFICES OF JIM BOYLE 1005 Congress Ave., Suite 550 Austin, Texas 78701 Mayor Nyle Maxwell Mayor Pro -tem Tom Nielson Council Members Alan McGraw Carrie Pat Scot Knight Isabel Gallahan Gary Coe City Manager 3bert L Bennett, jr. City Attorney Stephan L. Sheets ROUND ROCK, TEXAS PURPOSE. PASSION. PROSPERITY August 29, 2002 Mr. Jim Boyle Law Offices of Jim Boyle, PLLC 1005 Congress, Suite 550 Austin, TX 78701 -2491 Dear Mr. Boyle: The Round Rock City Council approved Resolution No. R- 02- 08 -08- 11A1 at their regularly scheduled meeting on August 8, 2002. This resolution approves the Letter of Engagement for GUD Docket No. 9304, Statement of Intent of TXU Lone Star Pipeline to Establish and Integrity and Safely Assessment and Management Expenses and Class Location Changes. Enclosed is a copy of the resolution and agreement for your files. If you have any questions, please do not hesitate to contact Steve Sheets at 255 -8877. Sincerely, aillat;yutA Christine R. Martinez City Secretary Enclosure CITY OF ROUND ROCK 221 East Main Street • Round Rock, Texas 78664 Phone: 512.218.5400 • Fax: 512.218.7097 • Voice: 1.800.735.2988 • L800.735.2989 TDD • www.ci.round- rock.tx.us