R-2017-4440 - 5/25/2017 RESOLUTION NO. R-2017-4440
A RESOLUTION BY THE CITY OF CITY OF ROUND ROCK, 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 Round Rock, 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 increase of$57.4 million; 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 begirming balance for purposes of determining pension and other post- employment benefits to
be recovered in the next rate filing.
0112.1704;00378402
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF ROUND ROCK, TEXAS THAT:
Section 1. The findings set forth in this Resolution are hereby in all things approved.
Section 2. The amended tariffs in Attachment A are hereby adopted to become effective on
June 1, 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with this Resolution, it is hereby superseded.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.
RESOLVED this 25th day of May, 2017.
A M /
CRAIG ORGAN,bXyor
City of R and Rock, Texas
ATTEST:
SARA L. WHITE, City Clerk
2
EXHIBIT
MID-TEX DIVISION "A„ RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: R—RESIDENTIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: 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.
EXHIBIT
MID-TEX DIVISION nA» RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: C—COMMERCIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: 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.
EXHIBIT
MID-TEX DIVISION «Aii RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I—INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: 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.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I—INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE:
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.
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.
EXHIBIT
MID-TEX DIVISION „A" RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T—TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: 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 Platts 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: T—TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE:
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.
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.
EXHIBIT
MID-TEX DIVISION "Aly
ATMOS ENERGY CORPORATION
RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 11/01/2017 PAGE:
Provisions for Adiustment
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:
WNA; = WNAFi x q;j
Where q;; is the relevant sales quantity for the jth customer in ith rate schedule.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 11/01/2017 PAGE:
Base Use/Heat Use Factors
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
ATTACHMENT B-PAGE 2
ATMOS ENERGY CORP.,MID-TEX DIVISION
PROPOSED TARIFF STRUCTURE(BEFORE RATE CASE EXPENSE RECOVERY)
TEST YEAR ENDING DECEMBER 31,2016
(a) (b) (c) (d) (e) (f) (g) (h) (i) Q) (k)
1 Proposed Change In Rates: $ 48,000,000 Schedule A
2 Proposed Change In Rates without Revenue Related Taxes: $ 44,800,457 Ln 1 divided by factor on WP-F-5.1
3
4
5
6 Revenue Requirements Allocations
7 Residential $ 338,431,486 77.95% Per GUD 10170 Final Order
8 Commercial 84,223,622 19.40% Per GUD 10170 Final Order
9 Industrial and Transportation 11,490,316 2.65% Per GUD 10170 Final Order
10 Net Revenue Requirements GUD No.10170 $ 434,145,424
11
12
13
14
15
16 With Proportional Increase all classes but Residential and a 40%residential base charge increase: In accordance with RRM tariff:
17
Proposed Change Proposed
18 Current Prospective Revenues Proposed Change In Revenues Rates Proposed Revenues
19
20 Residential Base Charge $ 19.08 $ 0.77 $ 13,969,407 Residential Base Charge $ 0.52 $ 9,385,859 $ 19.60 $ 353,851,897
21 Residential Consumption Charge $ 0.11378 $ 0.02502 20,954,111 Residential Consumption Charge $ 0.03049 25,534,444 $ 0.14427 120,821,718
22 Commercial Base Charge $ 41.70 $ 2.96 4,345,614 Commercial Base Charge $ 3.00 4,409,676 $ 44.70 65,707,365
23 Commercial Consumption Charge $ 0.08494 $ 0.00797 4,345,614 Commercial Consumption Charge $ 0.00785 4,280,326 $ 0.09279 50,595,093
24 I&T Base Charge $ 737.00 $ 62.70 592,856 I&T Base Charge $ 62.75 593,364 $ 799.75 7,562,427
25 I&T Consumption Charge Tier 1 MMBTU $ 0.3096 $ 0.0278 279,522 I&T Consumption Charge Tier 1 MMBTU $ 0.0278 279,726 $ 0.3374 3,394,949
26 I&T Consumption Charge Tier 2 MMBTU $ 0.2267 $ 0.0203 225,635 I&T Consumption Charge Tier 2 MMBTU $ 0.0203 225,178 $ 0.2470 2,739,848
27 1&T Consumption Charge Tier 3 MMBTU $ 0.0486 $ 0.0044 87,699 I&T Consumption Charge Tier 3 MMBTU $ 0.0044 88,488 $ 0.0530 1,065,879
28 $ 44,800,457 $ 44,797,060 $ 605,739,177
29
Data Sources:
GUD10170_FINAL.xlsm
WP-J-5
Page 2 of 4
ATTACHMENT B-PAGE 3
ATMOS ENERGY CORP., MID-TEX DIVISION
AVERAGE BILL COMPARISON - BASE RATES
TEST YEAR ENDING DECEMBER 31, 2016
Line June 1,2016
1 Rate R(aD 46.3 Ccf CURRENT PROPOSED CHANGE
2 Customer charge $ 19.10
3 Consumption charge 46.3 CCF X $ 0.11378 = 5.27
4 Rider GCR Part A 46.3 CCF X $ 0.28325 = 13.11
5 Rider GCR Part B 46.3 CCF X $ 0.25447 = 11.78
6 Subtotal $ 49.26
7 Rider FF&Rider TAX $ 49.26 X 0.07142 = 3.52
8 Total $ 52.78
9
10 Customer charge $ 19.60
11 Consumption charge 46.3 CCF X $ 0.14427 = 6.68
12 Rider GCR Part A 46.3 CCF X $ 0.28325 = 13.11
13 Rider GCR Part B 46.3 CCF X $ 0.25447 = 11.78
14 Subtotal $ 51.17
15 Rider FF&Rider TAX $ 51.17 X 0.07142 = 3.65
16 Total $ 54.82 $2.04
17 3.87%
18
19 Rate C cD 371 Ccf CURRENT PROPOSED CHANGE
20 Customer charge $ 41.75
21 Consumption charge 371.0 CCF X $ 0.08494 = 31.51
22 Rider GCR Part A 371.0 CCF X $ 0.28325 = 105.07
23 Rider GCR Part B 371.0 CCF X $ 0.18646 = 69.17
24 Subtotal $ 247.50
25 Rider FF&Rider TAX $ 247.50 X 0.07142 = 17.68
26 Total $ 265.18
27
28 Customer charge $ 44.70
29 Consumption charge 371.0 CCF X $ 0.09279 = 34.42
30 Rider GCR Part A 371.0 CCF X $ 0.28325 = 105.07
31 Rider GCR Part B 371.0 CCF X $ 0.18646 = 69.17
32 Subtotal $ 253.36
33 Rider FF&Rider TAX $ 253.36 X 0.07142 = 18.09
34 Total $ 271.45 $6.27
35 2.37%
ATTACHMENT B-PAGE 4
36 Rate 1(aD 4364 MMBTU CURRENT PROPOSED CHANGE
37 Customer charge $ 738.00
38 Consumption charge 1,500 MMBTU X $ 0.3096 = 464.40
39 Consumption charge 2,864 MMBTU X $ 0.2267 = 649.26
40 Consumption charge 0 MMBTU X $ 0.0486 = -
41 Rider GCR Part A 4,364 MMBTU X $ 0.2900 = 1,265.76
42 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41
43 Subtotal $ 5,025.83
44 Rider FF&Rider TAX $ 5,025.83 X 0.07142 = 358.93
45 Total $ 5,384.76
46
47 Customer charge $ 799,75
48 Consumption charge 1,500 MMBTU X $ 0.3374 = 506.10
49 Consumption charge 2,864 MMBTU X $ 0.2470 = 707.40
50 Consumption charge 0 MMBTU X $ 0.0530 = -
51 Rider GCR Part A 4,364 MMBTU X $ 0.2900 = 1,265.76
52 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41
53 Subtotal $ 5,187.42
54 Rider FF&Rider TAX $ 5,187.42 X 0.07142 = 370.47
55 Total $ 5,557.89 $173.13
56 3.22%
57 Rate T(a)4364 MMBTU CURRENT PROPOSED CHANGE
58 Customer charge $ 738.00
59 Consumption charge 1,500 MMBTU X $ 0.3096 = 464.40
60 Consumption charge 2,864 MMBTU X $ 0.2267 = 649.26
61 Consumption charge 0 MMBTU X $ 0.0486 = -
62 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41
63 Subtotal $ 3,760.07
64 Rider FF&Rider TAX $ 3,760.07 X 0.07142 = 268.54
65 Total $ 4,028.61
66
67 Customer charge $ 799.75
68 Consumption charge 1,500 MMBTU X $ 0.3374 = 506.10
69 Consumption charge 2,864 MMBTU X $ 0.2470 = 707.40
70 Consumption charge 0 MMBTU X $ 0.0530 = -
71 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41
72 Subtotal $ 3,921.66
73 Rider FF&Rider TAX $ 3,921.66 X 0.07142 = 280.08
74 Total $ 4,201.74 $173.13
75 4.30%
ATTACHMENT C
ATMOS ENERGY CORP.,MID-TEX DIVISION
PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL
TEST YEAR ENDING DECEMBER 31,2016
Shared Services Mid-Tex Direct
Post- Supplemental Post-
Pension Retirement Pension Executive Retirement
Line Account Plan Medical Plan Account Plan Benefit Plan Medical Plan Adjustment
No. Description ("PAP") ("FAS 106") "PAP") "SERP") ("FAS 106") Total
(a) (b) (c) (d) (e) (f) (g)
1 Fiscal Year 2017 Willis Towers Watson Report as adjusted(1),($ 5,004,862 $ 2,864,121 $ 8,234,627 $ 194,941 $ 4,375,142
2 Allocation to Mid-Tex 45.03% 45.03% 71.23% 100.00% 71.23%
Fiscal Year 2017 Actuarially Determined O&M Benefits(Ln 1 x
3 Ln 2) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420
4 O&M and Capital Allocation Factor 100.00% 100.00% 100.00% 100.00% 100.00%
Fiscal Year 17 Willis Towers Watson Benefit Costs To Approve
5 (excluding Removed Cost Centers)(Ln 3 x Ln 4) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968
6
7
8 Summary of Costs to Approve:
9
10 Total Pension Account Plan("PAP") $ 2,253,477 $ 5,865,537 $ 8,119,015
11 Total Post-Retirement Medical Plan("FAS 106") $ 1,289,592 $ 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) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968
14
15
16 O&M Expense Factor 74.05% 74.05% 37.75% 20.00% 37.75%
17
18 Expense Portion(Ln 13 x Ln 16) $ 1,668,700 $ 954,943 $ 2,214,432 $ 38,988 $ 1,176,551 $ 6,053,614
19
20 Capital Factor 25.95% 25.95% 62.25% 80.00% 62.25%
21
22 Capital Portion(Ln 13 x Ln 20) $ 584,777 $ 334,649 $ 3,651,105 $ 155,953 $ 1,939,870 $ 6,666,354
23
24 Total(Ln 18+Ln 22) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968