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HomeMy WebLinkAboutOrdinance 17989-02-2008ORDINANCE NO. 17989-02-2008 AN ORDINANCE ESTABLISHING 1V1[~~:XIMLT1Vi PERMITTED RATES AND CHARGES THAT ATMOS ENERGY CORPORATION, MID-TEX DIVISION, MAY ASSESS CUSTOMERS IN THE CITY OF FORT WORTH; .APPROVING AND RATIFYING A RELATED SETTLEMENT AGREEMENT BY AND BETWEEN ATMOS ENERGY CORPORATION, MID-TEX DIVISION, AND THE ATMOS CITIES STEERING COMIVIITTEE, OF WHICH THE CITY OF FORT WORTH IS A MEMBER; ADOPTING DECLARATIONS AND FINDINGS RELATED TO RATES AND CHARGES ASSESSED TO CUSTOMERS IN THE CITY OF FORT WORTH; REPEALING ANY PREVIOUSLY ADOPTED ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. `YHREAS, on September 20, 2007, Atmos Energy Corporation, Mid-Tex Division ("Atmos"), filed with the City Secretary a "Statement of Intent to Increase Gas Utility Rates" (the "Rate Filing") under which proposed increased rates charged by Atmos would go into effect in the City on October 25, 2007; and WHEREAS, pursuant to Section 104.107 of the Texas Utilities Code, on October 9, 2007 the City Council adopted Ordinance No. 17828-10-2007 suspending implementation of Atmos's proposed rate schedule from October 25, 2007 until the later of January 23, 2008 or the latest date permitted by law; and WHEREAS, pursuant to a letter agreement with the Steering Committee, Atmos extended the implementation date of its proposed rate schedule to March 1, 2008; and WHEREAS, pursuant to M&C G-15202 and Resolution No. 3348-OS-2006, on May 16, 2006 the City Council authorized participation by the City in the Atmos Cities Steering Committee (the "Steering Committee") for assistance in Atmos rate cases, Page 1 of 7 Atmos Gas Rate Ordinance including the retention of consultants and outside legal counsel associated with such assistance; and `VHREAS, the Steering Committee and its lawyers and consultants reviewed the Rate Filing and have concluded that the rates proposed by Atmos in its Rate Filing, as well as rates currently charged by Atmos, are unreasonable and should be changed; and WHEREAS, in accordance with the regulatory framework established by the Texas Utilities Code and rules of the Railroad Commission of Texas (the "Railroad Commission") and as set forth in the tariffs attached to this Ordinance, the Steering Committee and Atmos have agreed to rates that should be charged by Atmos in lieu of existing rates and the rates proposed in the Rate Filing, as well as an expedited rate review process for future rate proceedings during at least the next three (3) years; and `YHREAS, the Steering Committee and Atmos have agreed to settle two (2) previous rate cases involving the municipal members of the Steering Committee, including the City, and Atmos (styled GUD No. 9400 and GUD No. 9670), which are currently pending on appeal in the Travis County District Court from orders by the Railroad Commission; and WHEREAS, the Steering Committee, including the City, and Atmos have been in continuing disagreement, dispute and litigation over the application of and basis for Gas Reliability Infrastructure Program (GRIP) surcharges, as provided in Section 104.301 of the Texas Utilities Code, and, as part of the agreed-upon expedited rate review process, Atmos has agreed that it will refrain from requesting future GRIP surcharges for at least the next three (3) years; and Page 2 of 7 Atmos Gas Rate Ordinance WHEREAS, the Steering Committee, including the City, wishes to avoid the litigation expenses that would result from another lengthy contested rate case proceeding before the Raikoad Commission as well as the continued prosecution of the current cases on appeal in various courts; and W~IEREAS, the Steering Committee wishes to recoup certain costs it previously incurred in connection with such appeal (which costs were funded by the City and other municipal members of the Steering Committee) and Atmos has agreed to reimburse those costs; and WHEREAS, all the matters set forth above are addressed in that certain Settlement Agreement dated January 9, 2008 by and between the Steering Committee and Atmos, as set forth in Attachment A of this Ordinance (the "Settlement Agreement"); and WHEREAS, pursuant to Chapters 103 and 104 of the Texas Utilities Code, before the City Council can adopt an order implementing the rates agreed to in the Settlement Agreement, the City is required to conduct a public hearing at which all interested parties were given a full opportunity to comment on the Rate Filing and the rates proposed in this Ordinance (the "Public Hearing"); and VVI~IEREAS, the Public Hearing was conducted on February 12, 2008; and WHEREAS, in accordance with the Settlement Agreement, the City Council must approve the Settlement Agreement in order for the City to be considered a Signatory (and thus a party) to the Settlement Agreement and to receive the benefits thereunder; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS: Page 3 of 7 Atmos Gas Rate Ordinance Section 1. FINDINGS. That the City Council, pursuant to its exclusive original jurisdictional authority over the rates, operations and services of Atmos within the City and in the exercise of its sound legislative discretion, makes the following findings of fact: l.l. The statements set forth in the Recitals above are true and correct and are hereby incorporated as part of the findings herein. 1.2. Based on all information previously provided to and before the City Council, the City Council hereby finds that existing rates charged by Atmos in the City are unreasonable. 1.3. Based on all information previously provided to and before the City Council, the City Council hereby finds that the rates proposed by Atmos in its Rate Filing are unreasonable. 1.4. The Settlement Agreement, attached hereto as Attachment A, and the provisions and conditions thereof, is in the public interest and is hereby approved. The City Manager or his authorized designee is hereby authorized to execute any documents necessary to effectuate the Settlement Agreement on behalf of the City. 1..5. The tariffs attached hereto as Attachment B, which is hereby made a part of this Ordinance for all purposes, are just and reasonable. Page 4 of 7 Atmos Gas Rate Ordinance Section 2. RATES AND CHARGES ORDERED. That based on the findings of fact set forth in Section 1 of this Ordinance, Atmos is hereby authorized and ordered to implement the tariffs attached hereto as Attachment B in accordance with the schedule established pursuant to the Settlement Agreement. Section 3. RESERVATION OF RIGHTS. Notwithstanding anything to the contrary herein, if the City deternunes that any rates, revenues, terms and conditions, or benefits resulting from any final order pertaining to Atmos's rates by a rate regulatory authority in the State of Texas or a subsequent settlement agreement or other agreement approved in any proceeding addressing the issues raised in Atmos's Rate Filing would be more beneficial to the City than the terms of the Settlement Agreement, then the more favorable rates revenues, terms and conditions, or benefits shall additionally accrue to the City. However, approval of Rider RRM, Rider CEE, Rider GCR and Rider WNA, as set forth in Attachment B hereto, shall not be affected by the application of the provisions contained in this Section, it being the understanding and the intent that such tariffs shall continue according to their terms. Page 5 of 7 Atmos Gas Rate Ordinance Section 4. REPEAL OF ORDINANCES IN DIRECT CONFLICT. If any provisions or conditions of this Ordinance directly conflict with any provisions or conditions of other Ordinances previously adopted by the City Council, the conflicting provisions of such previously adopted Ordinances are hereby repealed. Section 5. SEVERABILITY. If any portion, section or part of a section of this Ordinance is subsequently declared invalid, inoperative or void for any reason by a court of competent jurisdiction, the remaining portions, sections or parts of sections of this Ordinance shall be and remain in full force and effect and shall not in any way be impaired or affected by such decision, opinion or judgment. Section 6. EFFECTIVE DATE. This Ordinance shall take effect and be in full force and effect from and after the date of its adoption. The City Secretary is hereby directed to deliver a certified copy of this Ordinance to Atmos, care of Joe T. Christian, Director of Rates, Atrnos Energy Corporation, 5420 LBJ Freeway, Suite 1800, Dallas, TX 75240, and to the Steering Page 6 of 7 Atmos Gas Rate Ordinance Committee's outside legal counsel, Geoffrey Gay, Lloyd Gosselink Blevins Rochelle & Townsend, P.C., P.O. Box 1725, Austin, TX 78767-1725. AND IT IS SO ORDAINED. ADOPTED AND EFFECTNE: Februar~l9, 2008 APPROVED AS TO FORM AND LEGALITY: By: /.~ V Peter Vaky Assistant City Attorney Date: Z'2 0 -D ~ Cs-- j ~~' 2--~q-off' Page 7 of 7 Atmos Gas Rate Ordinance ATTACHMENT A STATEMENT OF INTENT FILER BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 SETTLEMENT AGREEMENT This Settlement Agreement is entered into by and between Atmos Energy Corp.("Atmos" or "the Company") and the Atmos Cities Steering Committee ("ACSC"), whose members include the Cities of Abilene, Addison, Allen, Alvarado, Angus, Anna, Argyle, Arlington, Bedford, Bellmead, Benbrook, Beverly Hills, Blue Ridge, Bowie, Boyd, Bridgeport, Brownwood, Buffalo, Burkburnett, Burleson, Caddo Mills, Carrollton, Cedar Hill, Celeste, Celina, Cisco, Cleburne, Clyde, College Station, Colleyville, Colorado City, Comanche, Coolidge, Coppell, Corinth, Corral City, Crandall, Crowley, Dalworthington Gardens, Denison, Desoto, Duncanville, Eastland, Edgecliff Village, Emory, Ennis, Euless, Everman, Fairview, Farmers Branch, Farmersville, Fate, Flower Mound, Forest Hill, Fort Worth, Frisco, Frost, Gainesville, Garland, Garrett, Grand Prairie, Grapevine, Haltom City, Harker Heights, Haskell, Haslet, Heath, Hewitt, Highland Park, Highland Village, Honey Grove, Hurst, Iowa Park, Irving, Tustin, Kaufinan, Keene, Keller, Kemp, Kennedale, Kerrville, Killeen, Krum, Lakeside, Lake Worth, Lancaster, Lewisville, Lincoln Park, Little Elm, Malakoff', Mansfield, McKinney, Melissa, Mesquite, Midlothian, Murphy, Newark, Nocona, North Richland Hills, Northlake, Oak Leaf, Ovilla, Palestine, Pantego, Paris, Parker, Pecan Hill, Plano, Ponder, Pottsboro, Prosper, Putnam, Quitman, Red Oak, Reno (Parker County), Richardson, Richland Hills, Roanoke, Robinson, Rockwall, Roscoe, Rowlett, Sachse, Saginaw, Seagoville, Sherman, Snyder, Southlake, Springtown, Stamford, Stephenville, Sulphur Springs, Sweetwater, Temple, Ten ell, The Colony, Throckmorton, Tyler, University Park, Venus, Vernon, Waco, Watauga, Waxahachie, Westlake, Wesiworth Village, Whitesboro, White Settlement, Wichita Falls, Woodway, and Wylie (collectively "ACSC Cities"). WHEREAS, the Settlement Agreement resolves alI issues relating to the Atmos Energy Corp., Mid-Tex Division Statement of Intent filed with the ACSC Cities on September 20, 2007, in a manner that Atmos and ACSC ("the Signatories") believe is consistent with the public interest, and the Signatories represent diverse interests; WHEREAS, the Signatories believe that a fully contested hearing in the case would be time-consuming and entail substantial additional expense for all parties and that the public interest will be served by adoption of an ordinance consistent with the Settlement Agreement; NOW, THEREFORE, in consideration of the mutual agreements and covenants established herein, the Signatories, through their undersigned representatives, agree to and recommend for approval by the ACSC Cities the following Settlement Terms as a means of fully resolving all issues raised in the September 20, 2007 Statement of Intent filed by Atmos on behalf of its Mid-Tex division: Settlement Terms 1. Atmos and the ACSC Cities agree to the rates, terms and conditions reflected in the tariffs attached to this Settlement Agreement as Exhibit A. Said tariffs should allow Atmos an additional $l0 million in annual revenue by implementation of rates shown in SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 the proof of revenues attached as Exhibit B. Atmos and the ACSC Cities further agree that the rates, terms, and conditions reflected in Exhibit A to this Settlement Agreement comply with the rate-setting requirements of Chapter 104 of the Texas Utilities Code. The gas rates, terms and conditions established by this Settlement Agreement shall be effective for bills rendered on or after March 1, 2008. 2. The net plant amounts shown in the attached Exhibit B are reasonable for the plant that is used and useful in providing gas utility service. 3. Included as part of Exhibit A is a Rate Review Mechanism ("Rider RRM") that provides for an annual rate adjustment to reflect changes in billing determinants, operating and maintenance expense, depreciation expense, other taxes expense, and revenues as well as changes in capital investment and associated changes in gross revenue related taxes. Atmos agrees that effective with the implementation of the first RRM rate adjustment, Atmos shall file with the ACSC Cities a revised Rate R-Residential Sales Tariff to reduce the customer charge per bill from $10.69 per month to $7.00 per month and to increase the volumetric portion of the rate (shown as $1.271 in Exhibit A) to the appropriate level to reflect reduction in customer charge from $10.69 to $7.00, as well as to reflect any change resulting from the RRM implementation. The first RRM rate adjustment is expected to occur October 1, 2008. Atmos and the ACSC Cities agree that following the initial RRM adjustment any subsequent implementation of RRM adjustments shall be supported as described in the Rider RRM, and shall limit changes to residential and commercial customer charge to no more than 20%. Further, the parties agree that any approved adjustment in excess of the 20% limitation on the residential and commercial customer charge shall be recovered through the volumetric portion of the rate. 4. With respect to the RRM, Atmos and the ACSC Cities agree that the rate increase limitations set forth in Rider RRM under Calculation of Rate Adjustment, subpart (c) shall not preclude Atmos from recovering any excluded costs during a subsequent Evaluation Period in which the S% limitation for O&M expenses or net plant investment, respectively, is not reached or in a subsequent Statement of Intent case. To the extent that Atmos seeks to recover any excluded costs during a subsequent Evaluation Period in which the S% limitation for O&M expenses or net plant investment, respectively, is not reached or in a subsequent Statement of Intent case, Atmos shall identify these costs as a specific line item in the schedule accompanying the RRM rate adjustment filing. S. With respect to the RRM, Atmos further agrees to pay all reasonable and necessary expenses of each entity having original jurisdiction that are incurred to review the Company's annual RIZM filings. Atmos further agrees that in calculating the proposed rate for any Rate Effective Period, the Company shall not include: (1) any external legal, expert, or consultant costs to prepare and/or provide supportive information related to its filing; or (2) reimbursements to original jurisdiction entities. 6. Notwithstanding paragraph S of this Settlement Agreement, Atmas and ACSC agree that in the event of an appeal of an original jurisdiction entity's decision regarding a proposed R;FtM adjustment, recovery of rate case expenses shall be determined according to Chapters 103 and 104, TEx. UTIL. CODE ANN. Further, in the event of such appeal(s), 2 SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 Atmos shall recover any reimbursement made to the original jurisdiction entity through a surcharge to customer rates whether such reimbursements are made during the initial review period or appeal period. 7. Atmos agrees that it will make no filings on behalf of its Mid-Tex division under the provisions of TEx. UTIL. CODE ANN. § 104.301 while the Rider RRM is in place, and any such filings pending at the time the RRM is approved will be trued-up for revenue and rate base components prior to implementation of the annual RRM. In the event that a regulatary authority fails to act or enters an adverse decision regarding the proposed annual R.RM adjustment, the Railroad Commission of Texas shall, pursuant to the provisions of the Texas Utilities Code, have exclusive appellate jurisdiction to review the action or inaction of the regulatory authority exercising exclusive original jurisdiction over the RRM request. In addition, the Signatories agree that this Settlement Agreement shall not be construed as a waiver of the ACSC Cities' right to initiate a show cause proceeding or the Company's right to file a Statement of Intent under the provisions of the Texas Utilities Code. 8. Atrnos and the ACSC Cities commit that during the Initial Implementation Period, as defined in the RRM tariff, Atmos and the ACSC Cities will not devote resources or efforts to advocate statutory changes involving rate stabilization mechanisms or the Gas Reliability Infrastructure Plan that is currently codified undex TEx. UTIL. CODE § 104.301. 9. Atmos and the ACSC Cities agree that the gas cost portion of uncollectible expense shall be recovered through the Company's Rider GCR rather than through base rates. The change in accounting for the gas cost portion of uncollectible expense (including both the accrual of expense and write-off of accounts) shall become effective with the implementation of the first RRM rate adjustment. The first RRM rate adjustment is expected to occur October 1, 2008. In calculating the rate for the first Rate Effective Period, the Company shall utilize the same methodology as used in the Company's September 20, 2007 Statement of Intent with the only modification being to exclude the effects of the gas cost portion of uncollectible expense from the base rate calculation. 10. Atmos and the ACSC Cities further agree that expense associated with lost and unaccountable gas shall, based on an annual period, be recoverable through the Company's Rider GCR up to a maximum of five (5) percent of the quantity of metered gas, as provided under Commission Rule 7.5525, Lost and Unaccounted for Gas. Such change shall be effective with the complete 12 month reporting period ending June 30, 2008. 11. Included as part of Exhibit A to this Settlement Agreement is a new gas conservation program tariff (Rider CEE) that will be effective October 1, 2008. Atmos and the ACSC Cities agree that Atmos will fund $1 million of the allowable expenses incurred annually, with a customer rate component providing the remainder $1 million of funding. All customer-supplied funds will, prior to the commencement of the program, be used toward program implementation efforts and, upon implementation, be applied directly to the gas conservation materials and supplies. SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 12. Atmos and the ACSC Cities agree that the Company's requested revision of its weather normalization adjustment ("WNA") mechanism is appropriate, as modified by ACSC, and should be approved as set forth in Exhibit A to this Settlement Agreement. Specifically, the revision excludes non-weather sensitive commercial customers and modifies the WNA mechanism to calculate the WNA adjustment based on weather stations at a regional level rather than under the current practice of associating all customers with a single weather location for purposes of determining the VJNA adjustment. 13. Atmos and the ACSC Cities agree that the three-year gas cost review process that is currently in effect for the Mid-Tex division should be eliminated. Atmos and the ACSC Cities further agree to collaborate to establish an alternate process wherein the prudence of gas costs recovered through the Rider GCR can be addressed. Until an agreed upon replacement mechanism has been established, the current gas cost review process shall remain in effect, unless changed by order of the Commission. 14. It is the intention of the Signatories that the ACSC Cities receive the benefit of any settlement agreement that Atmos enters into with other entities arising out of GUD No. 9672 (consolidated cases) or any associated appeals of GUD No. 9672. Therefore, Atmos agrees that if the rates, revenues, terms and conditions, or benefits accruing to the settling entity would be more beneficial to the ACSC Cities than the terms of this Settlement Agreement, as determined by the ACSC Cities, such more favorable rates, revenues, terms and conditions, or benefits shall additionally accrue to the ACSC Cities. Similarly, if the Final Order in GUD No. 9672 or orders resulting from any associated appeals are determined by the ACSC Cities to result in rates, revenues, terms and conditions, or benefits that are more beneficial than the terms or this Settlement Agreement, such more favorable terms, revenues, terms and conditions shall additionally accrue to the ACSC Cities. However, the Signatories agree that the approval of the Rider RRM, the Rider WNA, the Rider CEE, and the Rider GCR., as shown in Exhibit A hereto, shall not be affected by the application of the "most favored nations" provisions contained in this paragraph, it being the understanding and the intent of the Signatories hereto that such tariffs shall continue in effectiveness according to their terms. The Signatories further agree that the agreement reflected in paragraph 10 of this Settlement Agreement shall not be affected by the application of the "most favored nations" provisions contained in this paragraph. 15. Atmos agrees to reimburse the ACSC Cities previously incurred rate case expenses within 30 days of the date the last ACSC City ordinance approving this Settlement Agreement is entered, and any additional rate case expenses incurred through the date of the entry of the last ACSC City ordinance, within 30 days of receipt of invoices. 16. Atrnos agrees to reimburse the ACSC Cities for expenses associated with a112003, 2004, 2005, and 2006 GRIP filings and related court appeals up to $567,213 within 30 days of the date the last ACSC City ordinance approving this Settlement Agreement is entered. 17. Atmos and the ACSC Cities further agree that all expenses reimbursed pursuant to paragraphs 15 and 16 of this Settlement Agreement, as well as all reasonable rate case 4 SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 expenses directly incurred by Atmos in connection with the September 20, 2007 Statement of Intent filed on behalf of its Mid-Tex Division through February 29, 200$, shall be recoverable through a surcharge to customer rates within the ACSC Cities. With respect to the rate case expenses directly incurred by Atmos, the amount to be recovered through the surcharge to customers within the ACSC Cities shall be determined on a pro rata basis, consistent with the ACSC Cities' percentage of total Mid-Tex residential load (52%). The surcharge shall be recovered over a twelve month period beginning in April of 2008. 18. Within 30 days of the date the last ACSC City ordinance approving this Settlement Agreement is entered, Atmos and the ACSC Cities agree to file a Notice of Non-Suit or Motion to Dismiss, whichever is applicable, in the following proceedings: Cause No. D-1-GN-06-000337 (Consolidated), Atmos.Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. This case includes the following cases: a. Cause No. D-1-GN-06-000333; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. b. Cause No. D-1-GN-06-000334; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. c. Cause No. D-1-GN-06-000335; Atmos Cities Steering Committee a The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. d. Cause No. D-1-GN-06-000336; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. e. Cause No. D-1-GN-06-000332; Atmos Cities Steering Cammittee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. f. Cause No. D-1-GN-O5-002182; Atmos Cities Steering Cammittee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. g. Cause No. D-1-GN-06-004206; Atmos Cities Steering Committee x The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. Cause No. D-1-GN-06-001612; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. Cause No. D-1-GN-06-001$52; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. Cause No. D-1-GV-06-000603; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. Cause No. D-1-GV-06-000605; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. 5 SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 Cause No. D-1-GN-46-004518; Atmos Cities Steering Committee v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. Cause Number: 03-06-00580-CV; Atmos Energy Corporation, as successor by merger to TXU Gas Company, Allied Coalition of Cities, and City of Dallas v. Railroad Commission of Texas; I.n the Third District Court of Appeals at Austin, Texas. Cause No. D-1-GN-07-002871, Atmos Cities Steering Committee v. Railroad Commission of Texas, In the 53rd District Court, Travis County, Texas. Cause No. D-1-GN-07-002796, Atmos Energy Corporation v. Railroad Commission of Texas, In the 250th District Court, Travis County, Texas. Cause No. GVS-00875; Allied Coalition of Cities v. The Railroad Commission of Texas, In the 345th District Court, Travis County, Texas. 19. Atmos and the ACSC Cities agree that Atmos may make all future filings, including, but not limited to, the annual RR.M adjustment and any Statement of Intent filing with the ACSC Cities on an electronic basis, rather than by paper copy. Electronic Filings shall fulfill the requirements of TEx. UTIL. CODE § 104.103. The appropriate ACSC Cities representative shall provide a list of the ACSC Cities to Atmos by March 1, 2008, and agrees to notify Atmos of any change in the ACSC Cities Coalition within 30 days of the effective date of any such change in order for Atmos to maintain adequate service records. Atrnos further agrees to make paper copies of filings available to any ACSC City that requests a copy. 20. Atmos and the ACSC Cities agree that the ACSC Cities should pass ordinances approving the Settlement Agreement and establish rates and services for the ACSC Cities consistent with those set forth in Exhibit A to this Settlement Agreement. 21. The Signatories agree that the terms of the Settlement Agreement are interdependent and indivisible, and that if any ACSC City enters an order that is inconsistent with this Settlement Agreement, then any Signatory may withdraw without being deemed to have waived any procedural right or to have taken any substantive position on any fact or issue by virtue of that Signatory's entry into the Settlement Agreement or its subsequent withdrawal. 22. The Signatories agree that all negotiations, discussions and conferences related to the Settlement Agreement are privileged, inadmissible, and not relevant to prove any issues associated with the September 20, 2007 Statement of Intent filed by Atmos on behalf of its Mid-Tex Division pursuant to Texas law. 23. The Signatories agree that neither this Settlement Agreement nor any oral or written statements made during the course of settlement negotiations may be used for any purpose other than as necessary to support the entry by the ACSC Cities of an order implementing this Settlement Agreement. 6 SETTLEMENT AGREEMENT STATEMENT OF INTENT PILED BY ATMOS ENERGY, GORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 24. The Signatories agree that this Settlement Agreement is binding on each Signatory only for the purpose of settling the issues set forth herein and for no other purposes, and, except to the extent the Settlement Agreement governs a Signatory's rights and obligations for future periods, this Settlement Agreement shall not be binding or precedential upon a Signatory outside this proceeding. 25. The Signatories agree that this Settlement Agreement may be executed in multiple counterparts and may be filed with facsimile signatures. 7 S1:TTLI;MENT AGRLIrt~+IGNT STATBMI~NT OP INTENT PILED 131' ATbIOS 1;NERG1', GOJtP., A4ID-TEX DIVISION ON SLPTL4IIIER 2U, 2UU? ~VITI•I TI•I1= ACSC COALITION OF CITIES Agreed to this 9`~' day of January, 2008. ATIvIOS ENERGY CORP., i12ID-TI;~: L1TVISION ~~ f Jo A. Paris President, Mid-Tex Division SETTLEMENT AGREEMENT STATEMENT OF INTENT FILED BY ATMOS ENERGY, CORP., MID-TEX DIVISION ON SEPTEMBER 20, 2007 Agreed to this 9"' day of January, 2008. ATTORNEY FOR ATMOS CITIES STEERING COMMITTEE, WHOSE MEMBERS INCLUDE THE CITIES OF ABILENE, ADDISON, ALLEN, ALVARADO, ANGUS, ANNA, ARGYLE, ARLINGTON, BEDFORD, WELLHEAD, BENBROOK, BEVERLY HILLS, BLUE RIDGE, BOWIE, BOYD, BRIDGEPORT, BROWNWOOD, BUFFALO, BURI~.BURNETT, BURLESON, CADDO MILLS, CARROLLTON, CEDAR HILL, CELESTE, CELINA, CISCO, CLEBURNE, CLYDE, COLLEGE STATION, COLLEYVILLE, COLORADO CITY, COMANCHE, COOLIDGE, COPPELL, CORINTH, CORRAL CITY, CRANDALL, CROWLEY, DALWORTHINGTON GARDENS, DENISON, DESOTO, DUNCANVILLE, EASTLAND, EDGECLIFF VILLAGE, EMORY, ENNIS, EULESS, EVERMAN, FAIRVTEW, FAIZtvlERS BRANCH, FARMERSVILLE, FATE, FLOWER MOUND, FOREST HILL, FORT WORTH, FRISCO, FROST, GAINESVILLE, GARLAND, GARRETT, GRAND PRAIRIE, GRAPEVINE, HALTOM CITY, HARKER HEIGHTS, HASKELL, HASLET, HEATH, HEWITT, HIGHLAND PARK, HIGHLAND VILLAGE, HONEY GROVE, HURST, IOWA PARK, IRVING, JUSTIN, KAUFMAN, KEF;NE, KELLER, KEMP, KETINEDALE, KERRVILLE, KILLEEN, KRUM, LAKESIDE, LAKE WORTH, LANCASTER, LEWISVIL-LE, LINCOLN PARK, LITTLE ELM, MALAKOFF, MA'7l~SFIELD, MCKINNEY, MELISSA, MESQUITE, MIDLOTHIAN, MURPHY, NEWARK, NOCONA, NORTH RICHLAND HILLS, NORTHLAKE, OAK LEAF, OVILLA, PALESTINE, PANTEGO, PARIS, PARKER, PECAN HILL, PLANO, PONDER, POTTSBORO, PROSPER, PUTNAM, QUITMAN, RED OAK, RENO (PARKER COUNTY), RICHARDSON, RICHLAND HILLS, ROANOKE, ROBINSON, ROCKWALL, ROSCOE, ROWLETT, SACHSE, SAGINAW, SEAGOVILLE, SHERIVIAN, SNYDER, SOUTHLAKE, SPRINGTOWN, STANFORD, STEPHENVILLE, SULPHUR SPRINGS, SWEETWATER, TEMPLE, TERRELL, THE COLONY, THROCKNORTON, TYLER, UNIVERSITY PARK, VENUS, VERNON, WACO, WATAUGA, WAXAHACHIE, WESTLAKE, WESTWORTH VILLAGE, WHITESBORO, WHITE SETTLEMENT, WICHITA FALLS, WOODWAY, AND WYLIE. B ~~ Y• Geoffrey ay 9 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID TEX DIVISION RATE SCHEDULE: TABLE OF CONTENTS APPLICABLE TO: Entire System REVISION DATE: February 1, 2008 EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 1. UTILITY OPERATIONS II. CITIES AND COUNTIES SERVED III. DEFINITIONS iV. GAS SERVICE RATES & RIDERS Rate R -Residential Sales Rate C -Commercial Sales Rate I -Industrial Sales Rate T -Transportation Rider CT -Competitive Transport Rider GCR -Gas Cost Recovery Rider FF -Franchise Fee Adjustment Rider SUR -Surcharges Rate LEP -Line Extension Policy Rate M -Miscellaneous Charges Rider RA -Retention Adjustment Rider TAX -Tax Adjustment Rider WNA -Weather Normalization Adjustment Rider RRM -Rate Review Mechanism Rider CEE -Conservation and Energy Efficiency V. SERVICE RULES AND REGULATIONS 10 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate R -Residential Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RATE R -RESIDENTIAL SALES 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 Customers monthly bill wi{I be calculated by adding the following Customer and Mcf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $.10.69 per month Commodity Charge -All Mcf $1.2710 per Mcf 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Pfus an amount for franchise fees calculated in accordance with Rider FF. Tax Acjustment: Plus an amount far tax calculated in accordance with Rider 7AX. 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. 11 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX bIVISION RATE SCHEDULE: Rate C -Commercial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RATE C -COMMERCIAL SALES 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 3,000 Mcf. 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 Mcf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $ 20.28 per month Commodity Charge -All Mcf $ 0.7104 per Mcf 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. 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. 12 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate I -Industrial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECT{VE DATE: PAGE: 1 OF 2 February 1, 2008 RATE I -INDUSTRIAL SALES 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 $ 344.75 per month First 0 MMBtu to 1,500 MMBtu $ 0.2200 per MMBtu Next 3,500 MMBtu $ 0.1600 per MMBtu All MMBtu over 5,000 MMBtu $ 0.0493 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. 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 Plaifs Gas Daily published for the applicable Gas Day in the table entitled °Daily Price Survey." 13 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate I -Industrial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 2 February 1, 2008 Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Plaits 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 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 1, 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. 14 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate T -Transportation APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 2 February 1, 2008 RATE T -TRANSPORTATION 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 far 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 Gustomer 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 $ 344.75 per month First 0 MMBtu to 1,500 MMBtu $ 0.2200 per MMBtu Next 3,500 MMBtu $ 0.1600 per MMBtu All MMBtu over 5,000 MMBtu $ 0.0493 per MMBtu Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part (b) of Rider GCR. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. 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. 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 Kary point listed in Ptaffs Gas Daily in the table entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative n 15 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate 7 -Transportation APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 2 February 1, 2008 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. 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 Platfs Gas Daily published for the applicable Gas Day in the table entitled "Daily Price Survey." Replacement Index n n u n In the event the midpoint or common price for the Katy point listed in P/atts Gas Daily in the table n• 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. 16 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Cost Recovery APPLIGABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 3 October 1, 2008 Rider GGR -Gas Cost Recovery. Applicable to Rate R, Rate C, and Rate I for al{ gas sales made by Company, and applicable to Rate R, Rate C, Rate I, and Rate T for recovery of Pipeline System costs. The total gas cost recovery amount due is determined by adding the gas cost calculated in Section (a) below and the pipeline cost calculated in Section (b) below. The amount due for gas cost (Section (a)) is determined by multiplying the Gas Cost Recovery Factor (GCRF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, monthly volume will be calculated on an Mcf basis. For Customers receiving service under Rate 1, monthly volume will be calculated on an MMBtu basis and the quantities will be adjusted as .necessary to recover actual costs. The amount due for pipeline cost (Section (b)) is determined by multiplying the Pipeline Cost Factor (PCF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, monthly volume will be calculated on an Mcf basis. For Customers receiving service under Rate I and ~~ Rate T, monthly volume will be'calculated on an MfCIIBtu basis and the quantities will be adjusted as necessary to recover actua! costs. (a) Gas Cost Method of Calculation The monthly gas cost adjustment is calculated by the application of a Gas Cost Recovery Factor (GCRF), as determined with the following formula: GCRF =Estimated Gas Cost Factor (EGCF) + Reconciliation Factor (RF) + Taxes (TXS) + Adjustments (ADJ} EGCF =Estimated cost of gas, including lost and unaccounted for gas attributed to residential, commercial, and industrial sales, and any reconciliation balance of unrecovered gas costs, divided by the estimated total residential, commercial, and industrial sales. RF =Calculated by dividing the difference between the Actual Gas Cost Incurred, inclusive of interest, over the preceding twelve-month period ended June 30 and the Actual Gas Cost Billed over that same twelve-month period by the estimated total residential, commercial, and industrial sales for the succeeding October through June billing months. Actual Gas Cost Incurred =The sum of the costs booked in Atmos Energy Corp., Mid-Tex Division account numbers 80o through 8i3 and 858 of the NAR.UC Uniform System of Accounts, including the net impact of injecting and withdrawing gas from storage. Also includes a credit or debit for any out-of-period adjustments or unusual or nonrecurring costs typically considered gas costs and a credit for amounts received as Imbalance Fees or Curtailment Overpull Fees. Actual Gas Cost Billed =EGCF multiplied by the monthly volumes billed to Residential, Commercial and Industrial Sales customers, less the total amount of gas cost determined to have been uncollectible and written off which remain unpaid for each month of the reconciliation period. 17 EXHIBCT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Gost Recovery APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 3 October 1, 2008 Any amount remaining in the reconciliation balance after the conclusion of the period of amortization will be maintained in the reconciliation balance and included in the collection of the next }Z.F. Atmos Energy shall file annual reports with the Commission, providing by month the following amounts: Gas Cost Written Off. Margin Written Off, Tax and Other Written Off, Total Written Off, Gas Cost Collected and Margin Collected. TXS =Any statutorily imposed assessments or taxes applicable to the purchase of gas divided by the estimated total residential, commercial, and industrial sales. ADJ =Any surcharge or refund ordered by a regulatory authority, inclusive of interest, divided by the estimated total residential, commercial, and industrial sales. (b) Pipeline Cost Method of Calculation Each month, a Pipeline Cost Factor (PCF) is calculated separately for each Pipeline Cost Rate Class listed below. The formula for the PCF is: PCF = PP / S, where: PP = (P - A) x D, where: P =Estimated monthly cost of pipeline service calculated pursuant to Rate CGS D =Pipeline service allocation factor for the rate class as approved in the Company's most recent rate case, as follows: Pi eline Cost Rate Class Allocation Factor D Rate R -Residential Service .634783 Rate C -Commercial Service .302805 Rate I ~ Industrial Service and Rate T -Trans ortation Service .062412 A =Adjustment applied in the current month to correct for the difference between the actual and estimated pipeline cost revenue of the second preceding month, calculated by the formula: A = R - (C : A2), where: R =Actual revenue received from the application of the PP component in the second preceding month. C =Actual pipeline costs for the second preceding month. A2 =The adjustment (A) applied to the PP component in the second preceding month. S =Estimated Mcf or MMBtu for the rate class for the current billing month. The PCF is calculated to the nearest O.OOD1 cent. 18 EXHIBfT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Cost Recovery APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 3 OF 3 October 1, 2008 ' The Pipeline Cost to be billed is determined by multiplying the Mcf or MMf3tu used by the appropriate PCF. The Pipeline Cost is determined to the nearest whole cent. 19 TARIFF FOR GAS SERVICE EXHIBIT A ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider WNA -Weather Normalization Adjustment APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 3 November 1, 2008 RIDER WNA -Weather Normalization Adjustment Provisions for Adjustment The base rate per Mcf (1,000,000 Btu) 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. Computation of Weather Normalization Adjustment The Weather Normalization Adjustment Factor shall be computed to the nearest one-hundredth cent per Mcf by the following formula: (HSFi x (NDD-ADD) ) WNAFi = Ri (BLi + (HSFi x ADD) ) Where i ~ = any particulaz 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 Mcf Ri = base rate of temperature sensitive sales for the ith schedule or classification approved by the entity exercising original jurisdiction. HSFi = heat sensitive factor for the ith schedule or classification calculated as the slope of the ]ineaz regression of average sales per bill (Mcf) and actual heating degree days by month for the test year by schedule or classification afid weather station as part of the RRM filing. 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 calculated as the y- intercept of the linear regression of average sales per bill (Mcf) and actual heating degree days by month for the test year by schedule or classification 20 TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID TEX DIVISION RIDER: Rider WNA -Weather Normalization Adjustment APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE; 2 OF 3 November 1, 2008 and weather station as part of the RRM filing. The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as: WNA; = WNAF; x q;; Where q;~ is the relevant sales quantity for the jth customer in ith rate schedule. Filings with Entities Exercising Original Jurisdiction As part of its annual RRM filing the Company will file (a) a copy of each computation of the Weather Normalization Adjustment Factor, (b} a schedule showing the effective date of each such Weather Normalization Adjustment, (c} a schedule showing the factors of values used in calculating such Weather Normalization Adjustment and (d} a random sample and audit of thirty (30) actual customer bills, with customer information deleted, for each rate schedule or classification to which the WNA was applied in the preceding 12 month period. To the extent that source data is needed to audit the WNA application, such data will be provided by the Company as part of the annual RRM filing. If the RRM is discontinued, as provided in the Rider RR.M tariff, the information required herein to be filed with the entities exercising original jurisdiction shall he filed on March 1 of each year. Base Use/Heat Sensitivity (HSFI Factors Residential Commercial Base use HSF Base use HSF Weather Station Mcf Mcf/HDD Mcf McfIHDD Abilene 1.14 .0131.. 8.11 .0631 Austin 1.31 .0136 18.OS .0669 Dallas 1.57 .0185 18.08 .0925 Waco 1.20 .0138 10.97 .0606 Wichita Falls 1.27 .0147 11.58 .OS 81 21 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider WNA -Weather Normalization Adjustment APP~ICABI.E TO: Entice System REVISION: DATE: EFFECTIVE DATE: PAGE: 3 OF 3 November 1, 2008 Sample WNAF~ Calculation: (.0131 x (30-17) ) .1533 per Mcf = 1.2267 x (1.14 + (.0131 x 17) ) Where i = Residential Single Block Rate Schedule Ri = 1.2267 per MCF (Rate R -Final Order GUD No. 9670) HSFi = .0131 (Residential -Abilene Area) NDD - 30 HDD (Simple ten-year average of Actual HDD for Abilene Area - 9/15/06 -10/14/06) ADD = 17 HDD (Actual HDD for Abilene Area - 9!15/06 -10/14/06) Bli = 1.14 Mcf (Residential -Abilene Area) 22 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 1 of 5 February 1, 2008 RIDER R.RM -RATE REVIEW MECHAlYISM Purpose: This mechanism is designed to provide annual earnings transparency. If, through the implementation of the provisions of this mechanism, it is determined that rates should be decreased or increased, then rates will be adjusted accordingly in the manner set forth herein. The rate adjustments implemented under this mechanism will reflect annual changes in the Company's cost of service and rate base. This adjustment will be authorized for an Initial Implementation Period. With the conclusion of the final rate adjustment, if any, for the Initial Implementation Period, each entity having original jurisdiction may revoke, amend, or approve Subsequent Implementation Period(s) for, the mechanism. Definitions a) The Annual Evaluation Date shall be the date the Company will make its annual filing under this mechanism. The Annual Evaluation Date shall be no later than March 1, of each year. This filing shall be effective in electronic form where practicable. The initial filing shall be made March 31, 2008. b) Audited Financial Data shall mean the Company's books and records related to the Company's Mid- Tex operating area and shared services operations. Audited Financial Data shall not require the schedules and information provided under this tariff to undergo a separate financial audit by an outside auditing firm similar to the Company's annual financial audit. c) The Evaluation Period is defined as the twelve month period ending December 31, of each calendar year. The initial Evaluation Period shall be calendar year 2007. d) The Rate Effective Period is defined as the earlier of the twelve month period for which rates determined under this mechanism will be in effect or subsequent rates are implemented. e) Per Connection Basis is defined as the average number of connections during the Evaluation Period. f) Initiat Implementation Period is defined as the three (3) year period commencing with the Company's filing under this mechanism for the calendar year 2007, effective October 1, 2008, and shall conclude with the implementation of rate adjustments, if any, for the third Rate Effective Period. g} Subsequent Implementation Period is defined as any three (3) year period after the conclusion of the Initial Implementation Period. h) Final Order is defined as the most recent order establishing the Company's latest effective rates for the area in which the mechanism is implemented, and shall include municipal rate ordinances and resolutions. Rate Review Mechanism The Company shall file with each regulatory authority having original jurisdiction over the Company's rates the schedules specified below for the Evaluation Period, with the filing to be made by the Annual 23 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 2 of 5 February 1, 2008 Evaluation Date following the end of the Evaluation Period. The schedules, which will be based upon the Company's Audited Financial Data, as adjusted, and provided in the same format as Atmos' rate filing with municipalities on September 20, 2007, will include the following: a) Company's actual gross plant in service, accumulated depreciation, accumulated deferred income taxes, inventory, working capital, and other rate base components. The ratemaking treatments, principles, findings and adjustments included in the Final Order will apply. Regulatory adjustments due to prior regulatory rate base adjustment disallowances will be maintained where applicable: Cash working capital will be calculated using the lead/lag days approved in the Final Order. b) The Company's depreciation expense, operating and maintenance expense, income taxes, and taxes other than income taxes. Depreciation rates will be those approved in the Final Order, or the rate most recently approved. All calculation methodologies will be those approved in the Final Order, or in the most recent order addressing the methodology. In addition, the Company shall exclude from operating and maintenance expense the type of expenses related to employee expense accounts disallowed in the GUD No. 9670 Final Order. c) Return on Equity (ROE) shall be maintained at 9.6%. d) Cost of debt will reflect actual cost. Capital structure will be the actual Evaluation Period ending ratio of long-term debt and equity, with percentage equity not to exceed the percentage established in the Final Order in G.U.D. No. 9670 (48.1 % equity). e) All applicable accounting and pro forma adjustments along with all supporting workpapers. f) Pro-forma adjustments to update and annualize costs and revenue billing determinants for the Rate Effective Period. g) Pro-forma or other adjustments required to properly account for atypical, unusual, or nonrecurring events. h) Shared Services allocation factors may be recalculated each year based on the latest component factors, but the methodology used will be that approved in the Final Order. Calculation of Rate Adjustment a) The Company shall provide additional schedules indicating the following revenue deficiencylsufficiency calculations using the methodology accepted in the Final Order. These schedules shall identify the rate adjustments necessary for both atrue-up of revenue for the Evaluation Period and the setting of prospective rates for the Rate Effective Period. The net result of these rate adjustments shall be reflected in the proposed new rates to be established for the Rate Effective Period. In calculating the required rate adjustments, such adjustments will be made pro- ratably to the customer charge and usage charge based upon actual revenue generated, as adjusted under the Company's approved Weather Normalization Adjustment (WNA) Rider. Provided, 24 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 3 of 5 February 1, 2008 however, that neither the Residential nor the Commercial customer charges may increase more than 20% per year. b) If Company's earnings during the Evaluation Period exceed 9.6% return on common equity, the Company shall calculate an adjustment to rates to refund the revenue required to achieve a return on equity of 9.6% for the Evaluation Period. If Company's earnings during the Evaluation Period are below 9.6% return on common equity, the Company shall calculate an adjustment in rates to collect the additional revenue required to increase its return on equity for the Evaluation Period to 9.6%. The Company will calculate an adjustment for the Rate Effective Period to refund or collect this difference. c) The Company will adjust rates for the Rate Effective Period to include recovery of any known and measurable changes to operating and maintenance costs including, but not limited to, all payroll and compensation expense, all benefit expense, all pension expense, insurance costs, materials and supplies, bad debt costs, all medical expense, transportation and building and lease costs for the Rate Effective Period. Additionally, utility plant for the Rate Effective Period will be established by using the Evaluation Period ending balances, including associated changes in depreciation and amortization expense and taxes. In calculatmg the Company's known and measurable changes for prospective RRM adjustment purposes, the following limitations will apply, on a Per Connection Basis. 1. Operating and Maintenance expenses for the Rate Effective Period, cannot increase more than 5% per connection per year without specific identification and justification. The beginning Operation and Maintenance expense for the 2007 RRM filing (the initial filing) will be $161 million. 2. Net plant investment for the Rate Effective Period cannot increase more than 5% per connection per year without specific identification. However, in performing a cap test to verify compliance, Company shall exclude any changes in net plant investment associated with federal, state, or local mandates related to safety, compliance, or road moves. d) The Company also shall provide a schedule demonstrating the "proof of revenues" relied upon to calculate the proposed rate for the Rate Effective Period. The proposed rates shall conform as closely as is practicable to the revenue allocation principles approved in the Final Order. Attestation A sworn statement shall be filed by the Company's Chief Officer in Charge of Mid-Tex Operations affirming that the filed schedules are in compliance with the provisions of this mechanism and are true and correct to the best of his/her knowledge, information and belief. No testimony shall be filed. 25 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider R.RM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 4 of 5 February 1, 2008 Evaluation Procedures The regulatory authority having original jurisdiction over the Company's rates shall have ninety (90) days to review the Company's filed schedules. The Company will be prepared to provide supplemental information as may be requested to ensure adequate review by the relevant regulatory authority. The Company shall not unilaterally impose any limits upon the provision of supplemental information and such information shall be pravided within ten (10) working days of the original request. The regulatory authority may propose any adjustments it determines to be required to bring the schedules into compliance with the above provisions. During and following the ninety (40) day review period and a thirty (30) day response period, the Company and the regulatory authority will work collaboratively and come to agreement on, the proposed adjustments to the Company's schedule and proposed rates. Once agreement has been reached by the Company and the regulatory authority, the regulatory authority shall authorize an increase or decrease to the Company's rates so as to achieve the revenue levels indicated for both the Evaluation Period and Rate Effective Period. If, at the end of the thirty (30) day response period, the Company and the regulatory authority have not reached agreement on the proposed adjustments, the Company shall have the right to appeal the regulatory authority's action or inaction to the Railroad Commission of Texas. Upon the filing of any appeal, the Company shall have the right to implement the proposed RRM rate adjustment, subject to refund. If approved by the entity exercising original jurisdiction, the rates established pursuant to the Rate Review Mechanism for the first Rate Effective Period shall be effective on October 1, 2008. Thereafter, rates established pursuant to the Rate Review Mechanism for subsequent Rate Effective Periods, if approved as provided herein, shall be effective on July 15 of each year. Reconsideration and Appeal Orders issued pursuant to this mechanism are ratemaking orders and shall be subject to appeal under Sections 102.001(b) and 103.021, et seq., of the Texas Utilities Code (Vernon 2007). Notice Notice of the annual Rate Review Mechanism filing shall be provided to all affected customers of the Atmos Mid-Tex Division in accordance with the provisions of this section no later than forty-five (45) days after the Company makes its annual filing pursuant to this tariff. Company may provide notice either by mailing or otherwise delivering the notice with its billing statements. Notice by mail shall be presumed to be complete three days after the date of deposit of the paper upon which such notice is written, enclosed in a post-paid, properly addressed wrapper, in a post office or official depository under the care of the United States Postal Service. The notice to customers shall include the following information: a) a description of the proposed revision of rates and schedules; b) the effect the proposed revision of rates is expected to have on the rates applicable to each customer class and on an average bill for each affected customer; 26 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTNE DATE: PAGE: 5 of 5 February I, 2008 c) the service area or areas in which the proposed rate adjustment would apply; d) the date the proposed rate adjustment was filed with the regulatory authority; and e) the Company's address, telephone number and website where information concerning the proposed rate adjustment may be obtained. 27 EXHIBIT A TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider CEE -Conservation 8< Energy Efficiency APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RI®ER CEE -Conservation & Energy Efficiency Pur ose Atmos Energy Mid-Tex is proposing to institute a complete Conservation & Energy Efficiency program which will offer assistance to qualified customer segments in reducing energy consumption and lowering energy utility bills. The proposal is one where Atmos Energy. shareholders will fund a percentage of the allowable expenses incurred annually, with a customer rate component providing the remainder of the funding. Following is ahigh-level, concept summary of the proposal. Atmos Energy Mid-Tex Division proposes to work with the communities it serves to develop the details of a new tariff and programs addressing conservation and energy efficiency. Synopsis: Voucher system to provide free energy savings materials and supplies to qualifying customers of Atmos Mid-Tex. Qualified Customers will receive up to two hundred dollars ($200.00) worth of caulking, weather-stripping, sheathing, sealing, water heater blankets, and like materials, other energy saving devices such as clock-thermostats, set-back devices ("covered items") from approved suppliers /retailers. Company will undertake efforts to enlist support from community groups, including its own Employee Action Program, to assist customers with installation. If it is determined that professional installation capabilities are necessary, the parties will agree on labor assistance amounts. Eli iq bility Low Income -Low-income rate-payers that qualify for heating bill assistance through LIHEAP agencies and all agencies that distribute Atmos "Share the Warmth" funds. Agencies that allocate assistance funds denote customer as Low Income, a status that lasts for one year. Senior Citizen -Primary account holder can request eligibility through ATM call center or web-site. Customer provides primary SSN which is verified through Social Security Administration. And account holder that is or turns 65 years old in that year becomes eligible. Funding Initial program funding will be at two million dollars ($2,000,000). Atmos Energy shareholders will contribute one million dollars ($1,000,000.00) to this initiative annually with ratepayers providing one million dollars ($1,000,000.00) per year. It is proposed that the program operate on an October 1 through September 30 year, with benefits being capped at the two million dollar level for the initial program period. Administration: A third-party administrator will coordinate qualification of customers, voucher distribution, subsequent verification and reimbursement of eligible expenditures and general program administration. Program administration expenses will be funded from the annual approved budget. Program audits will be conducted and the results provided to any interested party within 120 days of the end of each program year to determine effectiveness. 28 Q N O O j r .OC 0I c"n n ~ d C n d a U w ~ d d a Ca v = 0 ` v c . w s t- 0 Q ~ ~„ o g ~ ~' y >w° W d d fl. a pv°tn > p ° d a ~ ~ W M ~ ~' o za ~In.~~W '(n (7w Z Ow~IJJ 0° v C d ww ~ m ~ ~ Q w V ~ w e r i -w w v~wW~ ~zE'¢ Q> ~ w w ~ ~ J W O m c C ~ m a 'C S a W C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NO~IM et00> O'i ttONN 0000 0000 roTr oocv, 000o cO ocq T p 0 0 S C O T r h O T r O O C 1 G C V 0 0 N ~ n, CO ' M M N N O ~ C p O D O O _ ~ ~ ~ CD O O i Q r to C' M M Crj tip ~ O ~ , M b- o w~ ~o O1 U7 7 ~ M ~ ~ CC) rn ~ ~ ~ ~ ~ ~ v3 e~ ~ ~ (O r N O (OM m t~ ti f` d-r Il? 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LL ~ ~ ~ Q ~ d . m d m ~ ~ N ~ ~ .0 _ > > > > 'p 'O ~ d ~ .G t N d ~N d ~~ = N L ~ y 'trS v U U ~,/~ ~ ~ ~ !q ~ ~ ~ ~ N N y Q1 C Q ~( X ~ W C N ~ F- o ~ ~ N N U °; ~ E ~ m !_ ~ c ~ 4 m ~ ~ ~ ~° ° ._ ~ c d ~ m o ~ m UU o o p m ~ d U' U' F- u N Cn 4 m = ~ p 01 N d N Q. ~ U? 4l D ~ ~ O_ tr ~ O F- O S OG ~ 5 ~ U a ~ ~~ ~N NNN ~-' Nc*7 d't [')(O t ~-oO ~~ r~ T~~ N 30 WP J-4 Page 1 of 3 ATMOS ENERGY CORP., MID-TEX DIVISION SUMMARY PROOF OF REVENUE AT PROPOSED RATES TEST YEAR ENDING JUNE 30, 2007 Line Description Total Reference Rate R 1 Rate Characteristics: 2 Customer Charge $10.69 ccs 3 4 Consumption Charge ($/Mcf) $1.2710 ccs 5 6 Rider GCR Part A $7.5520 Schedule H 7 Rider GCR Part B $0.5990 Schedule I 8 9 Billing Units (1): 10 Bills 17,144,647 WP_J-1.1 11 Total MCF 76,798,906 WP_J-1.1 12 13 Present Revenue: 14 Customer Charge $ 183,276,276 15 Consumption Charge 97,611,410 16 Base Revenue $ 280,887,686 17 Rider GCR Part A 579,988,302 18 Rider GCR Part B 46,003,459 19 Subtotal $ 906,879,`147 20 Revenue Related Taxes 52,686,332 21 22 Total Proposed Revenue- Rate R $ 959,565,779 23 24 Note 1: See Billing Determinants Study for details. 3Y WP J-4 Page2of3 ATMOS ENERGY CORP., MID-TEX DIVISION SUMMARY PROOF OF REVENUE AT PROPOSED RATES TEST YEAR ENDING JUNE 30, 2007 Line Description Total Reference (a) (b) (c) Rate C 1 Rate Characteristics: 2 Customer Charge $20.28 ccs 3 4 Consumption Charge ($/Mcf) $0.7104 ccs 5 6 Rider GCR Part A $7.5520 Schedule H 7 Rider GCR Part B $0.5001 Schedule i 8 9 Billing Units (1): 10 Bills 1,471,279 WP_J-1.2 11 Total MCF 49,665,131 WP_J-12 12 13 Present Revenue: 14 Customer Charge $ 29,837,538 15 Consumption Charge 35,282,109 16 Base Revenue $ 65,119,647 17 Rider GCR Part A 375,072,987 18 Rider GCR Part B 24,837,930 19 Subtotal $ 465,030,564 20 Revenue Related Taxes 27,016,551 21 22 Total Proposed Revenue- Rate C $ 492,047,115 23 24 Note 1: See Billing Determinants Study for details. 32 WP J-4 Page 3 of 3 ' ATMOS ENERGY CORP., MID-TEX DIVISION SUMMARY PROOF OF REVENUE AT PROPOSED RATES TEST YEAR ENDING JUNE 30, 2007 Line Description Total Reference (a) (b) (c) Rate 1 &T 1 Rate Characteristics: 2 Customer Charge $344.75 ccs 3 4 Block 1 ($/MMBTU) $0.2200 ccs 5 Block 2 {$/MMBTU) $0.1600 ccs 6 Block 3 ($/MMBTU) $0.0493 ccs 7 8 Rider GCR Part A $7.5520 Schedule H 9 Rider GCR Part B $0.2804 Schedule I 10 11 Consumption Characteristics: 12 Block 1 (First 1,500 MMBTU) 0.21691 (1) 13 Block 2 (Next 3,500 MMBTU) 0.24651 (1) 14 Block 3 (Over 5,000 MMBTU) 0.53657 (1) 15 16 Billing Units (1): 17 Bills 11,542 WP J-1.3 18 Block 1 9,694,939 WP_J-1.3 19 Block 2 11,018,084 WP J-1.3 20 Block 3 23,982,442 WP_J-1.3 21 Total MMBTU 44,695,465 22 23 Sales Volumes 2,858,579 WP_J-1.3 24 25 Present Revenue: 26 Customer Charge $ 3,979,105 27 Block 1 2,132,887 28 Block 2 1,762,893 29 Block 3 1,182,334 30 Base Revenue $ 9,057,219 31 Rider GCR Part A 21,082,128 32 Rider GCR Part B 12,534,050 33 Subtotal $ 42,673,397 34 Revenue Related Taxes 2,479,166 35 36 Total Proposed Revenue- Rate I&T $ 45,152,563 37 38 Note 1: See Billing determinants Study for details. 33 TARIFF FOR GAS SERVICE ATTACI3IVLEEN'T B ATMOS ENERGY CORP., MID-TEX DNISION RATE SCHEDULE: TABLE OF CONTENTS APPLICABLE TO: Entire System REVISION DATE: February 1, 2008 EFFECTNE DATE: PAGE: 9 OF 1 February 9, 2008 I. UTILITY OPERATIONS II. CITIES AND COUNTIES SERVED III. DEFINITIONS IV. GAS SERVICE RATES & RIDERS ' Rate R -Residential Sales Rate C -Commercial Sales Rate I -Industrial Sales Rate T -Transportation Rider CT -Competitive Transport ' Rider GCR -Gas Cost Recovery Rider FF -Franchise Fee Adjustment Rider SUR -Surcharges Rate LEP -Line Extension Policy Rate M -Miscellaneous Charges Rider RA -Retention Adjustment Rider TAX -Tax Adjustment Rider WNA -Weather Normalization Adjustment Rider RRM -Rate Review Mechanism Rider CEE -Conservation and Energy Efficiency V. SERVICE RULES AND REGULATIONS TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate R -Residential Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RATE R -RESIDENTIAL SALES 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, add'itionai charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill wiEl be calculated by adding the following Customer and Mcf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $ 10.69 per month Commodity Charge -Ali Mcf $1.2710 per Mcf 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. 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. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate C -Commercial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RATE C -COMMERCIAL SALES 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 3,000 Mcf. 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 Mcf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $ 20.28 per month Commodity Charge -All Mcf $ 0.7104 per Mcf 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. 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. TARIFF FOR GAS SERVICE ATMOS ENERGY GORP., MID-TEX DIVISION RATE SCHEDULE: Rate I - {ndustrial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 2 February 1, 2008 RATE 1-INDUSTRIAL SALES 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 sale 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. IVfonthly 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 $ 344.75 per month First 0 MMBtu to 1,500 MMBtu $ 0.2200 per MMBtu Next 3,500 MMBtu $ 0.1600 per MMBtu All MMBtu over 5,000 MMBtu $ 0.0493 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. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. 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 P/atts Gas Daily published for the applicable Gas Day in the table entitled "Daily Price Survey." TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate { -Industrial Sales APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 2 February 1, 2008 Replacement Index ~~ ~~ ~~ In the event the midpoint or common price for the Katy point listed in Plaifs 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 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 (, 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. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate T -Transportation APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 2 February 1, 2008 RATE T -TRANSPORTATION 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 $ 344.75 per month First 0 MMBtu to 1,500 MMBtu $ 0.2200 per MMBtu Next 3,500 MMBtu $ 0.1600 per MMBtu All MMBtu over 5,000 MMBtu $ 0.0493 per MMBtu Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part (b) of Rider GCR. Rate Review Mechanism: Plus or Minus an amount for rates as calculated in accordance with Rider RRM. 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. 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 P(atts Gas Daily in the table entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RATE SCHEDULE: Rate T -Transportation APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 2 February 9, 2008 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. Curtailment Overputl 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 Plaits 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 Plaits 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. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Cost Recovery APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 3 October 1, 2008 Rider GCR -Gas Cost Recovery Applicable to Rate R, Rate C, and Rate I for all gas sales made by Company, and applicable to Rate R, Rate C, Rate I, and Rate T for recovery of Pipeline System costs. The total gas cost recovery amount due is determined by adding the gas cost calculated in Section (a) below and the pipeline cost calculated in Section (b) below. The amount due for gas cost (Section (a)) is determined by multiplying the Gas Cost Recovery Factor (GCRF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, monthly volume wil( be calculated on an Mcf basis. For Customers receiving service under Rate I, monthly volume will be calculated on an MMBtu basis and the quantities will be acjusted as necessary to recover actual costs. The amount due for pipeline cost (Section (b)) is determined by multiplying the Pipeline Cost Factor (PCF) by the Customer's monthly volume. For Customers receiving service under Rate R and Rate C, monthly volume will be calculated on an Mcf basis. For Customers receiving service under Rate I and Rate T, monthly volume will be calculated on an MMBtu basis and the quantities will be adjusted as necessary to recover actual costs. {a) Gas Cost Method of Calculation The monthly gas cost adjustment is calculated by the application of a Gas Cost Recovery Factor (GCRF), as determined with the following formula: GCRF =Estimated Gas Cost Factor (EGCF) + Reconciliation Factor (RF) + Taxes (TXS) + Adjustrnents (ADJ) EGCF =Estimated cost of gas, including lost and unaccounted for gas attributed to residential, commercial, and industrial sales, and any reconciliation balance of unrecovered gas costs, divided by the estimated total residential, commercial, and industrial sales. RF =Calculated by dividing the difference between the Actual Gas Cost Incurred, inclusive of interest, over the preceding twelve-month period ended June 30 and the Actual Gas Cost Billed over that same twelve-month period by the estimated total residential, commercial, and industrial sales for the succeeding October through June billing months. Actual Gas Cost Incurred =The sum of the costs booked in Atmos Energy Corp., Mid-Tex Division account numbers 80o through 8i3 and 858 of the NARUC Uniform System of Accounts, including the net impact of injecting and withdrawing gas from storage. .Also includes a credit or debit for any out-of-period adjustments or unusual or nonrecurring costs typically considered gas costs and a credit for amounts received as Imbalance Fees or Curtailment Overpull Fees. Actual Gas Cost Billed =EGCF multiplied by the monthly volumes billed to Residential, Commercial and Industrial Sales customers, less the total amount of gas cost determined to have been uncollecti`ble and written off which remain. unpaid for each month of the reconciliation period. TARIFF FOR GAS SERVICE ATMOS ENERGY GORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Cost Recovery APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 3 October 1, 2008 Any amount remaining in the reconciliation balance after the conclusion of the period of amortization will be maintained in the reconciliation balance and included in the collection of the next 1ZF. Atmos Energy shall file annual reports with the Commission, providing by month the following amounts: Gas Cost Written Off. Margin Written Off, Tax and Other Written Off, Total Written Off, Gas Cost Collected and Margin CoAected. TXS =Any statutorily imposed assessments or taxes applicable to the purchase of gas divided by the estimated total residential, commercial, and industrial sales. ADJ =Any surcharge or refund ordered by a regulatory authority, inclusive of interest, divided by the estimated total residential, commercial, and industrial sales. (b) Pipeline Cost Method of Calculation Each month, a Pipeline Cost Factor (PCF) is calculated separately for each Pipeline Cost Rate Class listed below. The formula for the PCF is: PCF = PP ! S, where: PP = (P - A) x D, where: P =Estimated monthly cost of pipeline service calculated pursuant to Rate CGS D =Pipeline service allocation factor for the rate class as approved in the Company's most recent rate case, as follows: Pi eline Cost Rate Class Allocation Factor D Rate R -Residential Service .634783 Rate C -Commercial Service .302805 Rate I -Industrial Service and Rate T -Trans artation Service .062412 A =Adjustment applied in the current month to correct for the difference between the actual and estimated pipeline cost revenue of the second preceding month, calculated by the formula: A = R - (C - A2), where: R =Actual revenue received from the application of the PP component in the second preceding month. C =Actual pipeline costs for the second preceding month. A2 =The adjustment (A) applied to the PP component in the second preceding month. S =Estimated Mcf or MMl3tu for the rate class for the current billing month. The PCF is calculated to the nearest 0.0001 cent. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider GCR -Gas Cost Recovery APPLIGABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 3 OF 3 October 1, 2008 The Pipeline Cost to be billed is determined by multiplying the Mcf or MMBtu used by the appropriate PCF. The Pipeline Cost is determined to the nearest whole cent. TARIFF FOR GAS SERVIGE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider WNA -Weather Normalization Adjustment APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 7 OF 3 November 1, 2008 RYDE]EZ WNA -Weather Normalization Adjustment Provisions for Adjustment The base rate per Mcf (1,000,000 Btu) 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. Computation of Weather Normalization Adjustment The Weather Normalization Adjustment Factor shall be computed to the nearest one-hundredth cent per Mcf by the following formula: (HSFi x (NDD-ADD) ) WNAFi = Ri (gLi + (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 Mcf Ri = base rate of temperature sensitive sates for the ith schedule or classification approved by the entity exercising original jurisdiction. HSFi = heat sensitive factor for the ith schedule or classification calculated as the slope of the linear regression of average sales per bill (Mcf) and actual heating degree days by month for the test year by schedule or classification and weather station as part of the RRM filing. 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 calculated as the y- intercept of the linear regression of average sales per bill (Mcf) and actual heating degree days by month for the test year by schedule or classification TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DNISION RIDER: Rider WNA -Weather Normalization Adjustment APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 2 OF 3 November 1, 2008 and weather station as part of the RRM filing. The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as: WNA; = WNAF; x q;~ Where q;~ is the relevant sales quantity for the jth customer in ith rate schedule. Filings with Entities Exercising Original Jurisdiction As part of its annual RRM filing the Company will file (a) a copy of each computation of the Weather Normalization Adjustment Factor, (b) a schedule showing the effective date of each such Weather Normalization Adjustment, (c) a schedule showing the factors of values used in calculating such Weather Normalization Adjustment and (d) a random sample and audit of thirty (30) actual customer bills, with customer information deleted, for each rate schedule or classification to which the WNA was applied in the preceding 12 month period. To the extent that source data is needed to audit the WNA application, such data will be provided by the Company as part of the annual RRM. filing. If the RRM is discontinued, as provided in the Rider RRM tariff, the information required herein to be filed with the entities exercising original jurisdiction shall be filed on March 1 of each year. Base UselHeat Sensitivity (HSF) Factors Residential Commercial Base use HSF Base use HSF czro~+~,o,- e+~+;,,,, t~a~~F M~fIUmT~ Mcf Mcf/HDD rr vu4uva v~w Abilene uvaa 1.14 .0131 8.11 .0631 Austin 1.31 .0136 18.05 .0669 Dallas 1.57 .0185 18.08 .0925 Waco 1.20 .013 8 10.97 .0606 Wichita Falls 1.27 .0147 11.58 .0581 TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider WNA -Weather Normalization Adjustment APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 3 OF 3 Norrem6er 1, 2008 Sample WNAF1 Calculation: 1533 per Mcf = 1.2267 x (.0131 x (30-17) ) (1.14 + (.0131 x 17) ) Where i = Residential Single Block Rate Schedule Ri = 1.2267 per MCF (Rate R -Final Order GL1D No. 9670) HSFi = .0131 (Residential -Abilene Area) NDD = 30 HDD (Simple ten-year average of Actual HDD for Abilene Area - 9/15/06 -10/14/06) ADD = 17 HDD (Actual HDD for Abilene Area - 9/15/06 -10/14/06) Bli = 1.14 Mcf (Residential -Abilene Area) TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 1 of 5 February I, 200$ RIDER RRM -RATE REVIEW MEC~L4NISM Purpose: This mechanism is designed to provide annual earnings transparency. If, through the implementation of the provisions of this mechanism, it is determined that rates should be decreased or increased, then rates will be adjusted accordingly in the manner set forth herein. The rate adjustments implemented under this mechanism will reflect annual changes in the Company's cost of service and rate base. This adjustment will be authorized for an Initial Implementation Period. With the conclusion of the final rate adjustment, if any, for the Initial Implementation Period, each entity having original jurisdiction may revoke, amend, or approve Subsequent Implementation Period(s) for, the mechanism. Definitions a) The Annual Evaluation Date shall be the date the Company will make its annual filing under this mechanism. The Annual Evaluation Date shall be no later than March 1, of each year. This fling shalt be effective in electronic form where practicable. The initial filing shall be made March 31, 2008. b) Audited )Financial Data shall mean the Company's books and records related to the Company's Mid- Tex operating area and shared services operations. Audited Financial Data shall not require the schedules and information provided under this tariff to undergo a separate financial audit by an outside auditing firm similar to the Company's annual financial audit. c) The Evaluation Period is defined as the twelve month period ending December 31, of each calendar year. The initial Evaluation Period shall be calendar year 2007. d) The Rate Effective Period is defined as the earlier of the twelve month period for which rates determined under this mechanism will be in effect or subsequent rates are implemented. e) Per Connection Basis is defined as the average number of connections during the Evaluation Period. f) Initial Implementation Period is defined as the three (3) year period commencing with the Company's filing under this mechanism for the calendar year 2007, effective October 1, 2008, and shall conclude with the implementation of rate adjustments, if any, for the third Rate Effective Period. g) Subsequent Implementation Period is defined as any three (3) year period after the conclusion of the Initial Implementation Period. h) Final Order is defined as the most recent order establishing the Company's latest effective rates for the area in which the mechanism is implemented, and shall include municipal rate ordinances and resolutions. Rate Review Mechanism The Company shall file with each regulatory authority having original jurisdiction over the Company's rates the schedules specified below for the Evaluation Period, with the filing to be made by the Annual TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 2 of 5 February 1, 2008 Evaluation Date following the end of the Evaluation Period. The schedules, which will be based upon the Company's Audited Financial Data, as adjusted, and provided in the same format as Atmos' rate filing with municipalities on September 20, 2007, will include the following: a) Company's actual gross plant in service, accumulated depreciation, accumulated deferred income taxes, inventory, working capital, and other rate base components. The ratemaking treatments, principles, findings and adjustments included in the Final Order will apply. Regulatory adjustments due to prior regulatory rate base adjustment disallowances will be maintained where applicable. Cash working capital will be calculated using the lead/lag days approved in the Final Order. b) The Company's depreciation expense, operating and maintenance expense, income taxes, and taxes other than income taxes. Depreciation rates will be those approved in the Final Order, or the rate most recently approved. All calculation methodologies will be those approved in the Final Order, or in the most recent order addressing the methodology. In addition, the Company shall exclude from operating and maintenance expense the type of expenses related to employee expense accounts disallowed in the GUD No. 9670 Final Order. c) Return on Equity (ROE) shall be maintained at 9.6%. d) Cost of debt will reflect actual cost. Capital structure will be the actual Evaluation Period ending ratio of long-term debt and equity, with percentage equity not to exceed the percentage established in the Final Order in G.U.D. No. 9670 (48.1% equity). e) All applicable accounting and pro forma adjustments along with all supporting workpapers. f) Pro-forma adjustments to update and annualize costs and revenue billing determinants for the Rate Effective Period. g) Pro-forma or other adjustments required to properly account for atypical, unusual, or nonrecurring events. h) Shared Services allocation factors may be recalculated each year based on the latest component factors, but the methodology used will be that approved in the Final Order. Calculation of Rate Adjustment a) The Company ,shall provide additional schedules indicating the following revenue deficiency(su~ciency calculations using the methodology accepted in the Final Order. These schedules shall identify the rate adjustments necessary for both atrue=up of revenue for the Evaluation Period and the setting of prospective rates for the Rate Effective Period. The net result of these rate adjustments shall be reflected in the proposed new rates to be established for the Rate Effective Period. In calculating the required rate adjustments, such adjustments will be made pro- ratably to the customer charge and usage charge based upon actual revenue generated, as adjusted under the Company's approved Weather Normalization Adjustment (WNA) Rider. Provided, TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 3 of 5 February 1, 2008 however, that neither the Residential nor the Commercial customer charges may increase more than 20% per year. b) if Company's earnings during the Evaluation Period exceed 9.6% return. on common equity, the Company shall calculate an adjustment to rates to refund the revenue required to achieve a return on equity of 9.6% for the Evaluation Period. if Company's earnings during the Evaluation Period are below 9.6% return on common equity, the Company shall calculate an adjustment in rates to collect the additional revenue required to increase its return on equity for the Evaluation Period to 9.6%. T'he Company will calculate an adjustment for the Rate Effective Period to refund or collect this difference. c) The Company will adjust rates for the Rate Effective Period to include recovery of any known and measurable changes to operating and maintenance costs including, but not limited to, all payroll and compensation expense, all benefit expense, all pension expense, insurance costs, materials and supplies, bad debt costs, all medical expense, transportation and building and lease costs for the Rate Effective Period. Additionally, utility plant for the Rate Effective Period will be established by using the Evaluation Period ending balances, including associated changes in depreciation and amortization expense and taxes. In calculating the Company's known and measurable changes for prospective RRM adjusfznent purposes, the following limitations will apply, on a Per Connection Basis. I. Operating and Maintenance expenses for the Rate Effective Period, cannot increase more than 5% per connection per year without specific identification and justification. The beginning Operation and Maintenance expense for the 2007 RRM filing (the initial filing) will be $ I61 million. 2. Net plant investment for the Rate Effective Period cannot increase more than 5% per connection per yeaz without specific identification. However, in performing a cap test to verify compliance, Company shall exclude any changes in net plant investment associated with federal, state, or local mandates related to safety, compliance, or road moves. d) 'The Company also shall provide a schedule demonstrating the "proof of revenues" relied upon to calculate the proposed rate for the Rate Effective Period. The proposed rates shall conform as closely as is practicable to the revenue allocation principles approved in the Fina[ Order, Attestation A sworn statement shall be filed by the Company's Chief Officer in Charge of Mid-Tex Operations affirming that the filed schedules are in compliance with the provisions of this mechanism and are true and correct to the best of his/her knowledge, information and belief. No testimony shall be filed. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTNE DATE: PAGE: 4 of 5 February 1, 2008 ~ Evaluation Procedures The regulatory authority having original jurisdiction over the Company's rates shall have ninety (90) days to review the Campany's filed schedules. The Company will be prepared to provide supplemental information as may be requested to ensure adequate review by the relevant regulatory authority. The Company shall not unilaterally impose any limits upon the provision of supplemental information and such information shall be provided within ten (10) working days of the original request. The regulatory authority may propose any adjustments it determines to be required to bring the schedules into compliance with the above provisions. During and following the ninety (90) day review period and a thirty (30) day response period, the Company and the regulatory authority will work collaboratively and come to agreement on, the proposed adjustments to the Company's schedule and proposed rates. Once agreement has been reached by the Company and the regulatory authority, the regulatory authority shall authorize an increase or decrease to the Company's rates so as to achieve the revenue levels indicated for both the Evaluation Period and Rate Effective Period. lf, at the end of the thirty (30) day response period, the Company and the regulatory authority have not reached agreement on the proposed adjustments, the Company shall have the right to appeal the regulatory authority's action or inaction to the Railroad Commission of Texas. Upon the filing of any appeal, the Company shall have the right to implement the proposed RRM rate adjustment, subject to refimd. If approved by the entity exercising original jurisdiction, the rates established pursuant to the Rate Review Mechanism for the first Rate Effective Period shall be effective on October 1, 2008. Thereafter, rates established pursuant to the Rate Review Mechanism for subsequent Rate Effective Periods, if approved as provided herein, shall be effective on Ju]y 15 of each year. Reconsideration and Appeal Orders issued pursuant to this mechanis,rn are ratemaking .orders and shall be subject to appeal under Sections 102.001(b) and 103.021, et seq., of the Texas Utilities Code (Vernon 2007). Notice Notice of the annual Rate Review Mechanism filing shall be provided to all affected customers of the Atmas Mid-Tex Division in accordance with the provisions of this section no later than forty-five (45) days after the Company makes its annual filing pursuant to this tariff. Company may provide notice either by mailing or otherwise delivering the notice with its billing statements. Notice by mail shall be presumed to be complete three days after the date of deposit of the paper upon which such notice is written, enclosed in a post-paid, properly addressed wrapper, in a post office or official depository under the care of the United States Postal Service. The notice to customers shall include the following information: a) a description of the proposed revision of rates and schedules; b) the effect the proposed revision of rates is expected to have on the rates applicable to each customer class and on an average bill for each affected customer; TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider RRM -Rate Review Mechanism APPLICABLE TO: Entire Mid-Tex Division REVISION DATE: EFFECTIVE DATE: PAGE: 5 of 5 February I, 2008 c) the service area or areas in which the proposed rate adjustment would apply; d) the date the proposed rate adjustment was filed with the regulatory authority; and e) the Company's address, telephone number and website where information concerning the proposed rate adjustment may be obtained. TARIFF FOR GAS SERVICE ATMOS ENERGY CORP., MID-TEX DIVISION RIDER: Rider CEE -Conservation & Energy Efficiency APPLICABLE TO: Entire System REVISION: DATE: EFFECTIVE DATE: PAGE: 1 OF 1 February 1, 2008 RIDER CEE -Conservation $~ Energy Efficiency Purpose Atmos Energy Mid-Tex is proposing to institute a complete Conservation & Energy Efficiency program which will offer assistance to qualified customer segments in reducing energy consumption and lowering energy utility bills. The proposal is one where Atmos Energy shareholders will fund a percentage of the allowable expenses incurred annually, with a customer rate component providing the remainder of the funding. Following is ahigh-level, concept summary of the proposal. Atmos Energy Mid-Tex Division proposes to work with the communities it serves to develop the details of a new tariff and programs addressing conservation and energy efficiency. S, nopsis: Voucher system to provide free energy savings materials and supplies to qualifying customers of Atmos Mid-Tex. Qualified Customers will receive up to two hundred dollars ($200.00) worth of caulking, weather-stripping, sheathing, sealing, water heater blankets, and like materials, other energy saving devices such as clock-thermostats, set-back devices ("covered items") from approved suppliers /retailers. Company will undertake efforts to enlist support from community groups, including its own Employee Action Program, to assist customers with installation. If it is determined that professional installation capabilities are necessary, the parties will agree on labor assistance amounts. E{JgibilitY Low Income -Low-income rate-payers that qualify for heating bill assistance through LIHEAP agencies and all agencies that distribute Atmos "Share the Warrnth° funds. Agencies that allocate assistance funds denote customer as Low Income, a status that lasts for one year. Senior Citizen -Primary account holder can request eligibility through ATM call center or web-site. Customer provides primary SSN which is verified through Social Security Administration. And account holder that is or turns 65 years old in that year becomes eligible. Funding Initial program funding will be at two million dollars ($2,000,000). Atmos Energy shareholders will contribute one million dollars ($1,000,000.00) to this initiative annually with ratepayers providing one million dollars ($1,000,000.00) per year. It is proposed that the program operate on an October 1 through September 30 year, with benefits being capped at the two million dollar level for the initial program period. Administration: A third-party administrator will coordinate qualification of customers, voucher distribution, subsequent verification and reimbursement of eligible expenditures and general program administration. Program administration expenses will be funded from the annual approved budget. Program audits will be conducted and the results provided to any interested party within 120 days of the end of each program year to determine effectiveness. Cif ®f ®rt Il1/®rth9 ?`axes Mayor and Council Communication SUBJECT: Adopt Ordinance Approving a Settlement Agreement between the Atmos Cities Steering Committee and Atmos Energy Corp., Mid-Tex Division Regarding Atmos Energy Corp., Mid-Tex Division's Statement of Intent to Change Gas Rates and Ordering Authorized Gas Rates REGOMMENDATION: It is recommended that the City Council adopt the attached ordinance which approves a Settlement Agreement between the Atmos Cities Steering Committee and Atmos Energy Corp., Mid-Tex Division regarding Atmos' Statement of Intent to Change Gas Rates, and authorizes new rates that are consistent with the Settlement Agreement. DISCUSSION: On May 16, 2006, the City Council approved Resolution No. 3348-05-06, which authorized participation with other cities in the Atmos Energy service area to form a standing steering committee with the authority to act on behalf of its members in any proceeding relating to gas utility regulation (M&C G-15202). This committee is known as the Atmos Cities Steering Committee (ACSC). On September 20, 2007, Atmos filed with the City of Fort Worth ("City") a Statement of intent to Increase Gas Utility Rates within the Incorporated Areas Served by the Mid-Tex Division. The proposed effective date for the new rates was October 25, 2007. On October 9th 2007, the City Council adopted Ordinance No. 17828-10-2007 suspending implementation of the proposed rate schedule until January 23, 2008, or the latest date authorized by law, and authorizing the City Manager to cooperate with other cities in ACSC to hire and direct legal counsel and consultants; negotiate with the Company; and make recommendations to the City regarding reasonable rates. ACSC and Atmos representatives held numerous meetings to explore options that would address the request to increase rates and to resolve other outstanding issues. The ordinance reflects an agreement reached between ACSC and Atmos to reduce Atmos' requested increase by more than 80 percent and ensure that Atmos is able to provide safe and reliable natural gas service. The Settlement Agreement (Attachment A to the Ordinance) also provides rate certainty for customers by resolving outstanding appeals; creates a new process for expedited rate review by the cities; eliminates piecemeal ratemaking; reimburses ACSC for rate case expenses associated with the GRIP surcharge cases; and avoids the necessity of costly litigation. The ACSC Executive Committee recommends that ACSC members approve the Settlement Agreement. The City Council was briefed on the Settlement Agreement in Executive Session on January 15, 2008. The following tables show the current, requested and recommended rates. RESIDENTIAL PRESENT ATMOS PROPOSED AGREED Logname: 03ATMOSRA.TES Page 1 of 2 Customer Charge $10.69 $14.00 $10.69 All Mcf $1.23 $0.92 $1.27 COMMERCIAL PRESENT ATMOS PROPOSED AGREED Customer Charge $20.28 $25.00 $20.28 All Mcf $0.60 $0.73 $0.71 INDUSTRIAL Customer Charge $344.75 $500.00 $344.75 First 1,500 MMBtu $0.21 $0.22 $0.22 Next 3,500 MMBtu $0.15 $0.16 $0.16 All Over 5,000 MMBtu $0.03 $0.04 TRANSPORTATION Customer Charge $344.75 $500.00 $344.75 First 1,500 MMBtu $0.21 $0.22 $0.22 Next 3,500 MMBtu $0.15 $0.16 $0.16 All Over 5,000 MMBtu $0.03 $0.04 $0.16 Bill comparisons of current, proposed and recommended Residential and Commercial rates are attached (Exhibits A-1 and A-2). Upon adoption of the attached ordinance, the rate schedules set forth in Attachment B of the Ordinance will take effect with bills rendered after March 1, 2008. FISCAL INFORMATION/CERTIFICATION: The Finance Director certifies that this action will have no material effect on City funds. TO Fund/AccountlCenters FROM FundlAccountJCenters Submitted for City Manager's Office by: Karen Montgomery (6222) Originating Department Head: Bridgette Garrett (8518) . Additional Information Contact: Danny Reed (6145) Logname: 03ATMOSRATES Page 2 of 2