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HomeMy WebLinkAboutOrdinance 22720-05-2017 ORDINANCE NO. 22720-05-2017 AN ORDINANCE APPROVING A NEGOTIATED SETTLEMENT BETWEEN THE ATMOS CITIES STEERING COMMITTEE ("ACSC") AND ATMOS ENERGY CORPORATION, D/B/A ATMOS ENERGY CORPORATION, MID-TEX DIVISION, REGARDING THE COMPANY'S 2017 RATE REVIEW MECHANISM ("RRM") FILINGS; DECLARING EXISTING RATES TO BE UNREASONABLE; ADOPTING TARIFFS THAT REFLECT RATE ADJUSTMENTS CONSISTENT WITH THE NEGOTIATED SETTLEMENT; FINDING THE RATES TO BE SET BY THE SETTLEMENT TARIFFS TO BE JUST AND REASONABLE AND IN THE PUBLIC INTEREST; REQUIRING RECONCILIATION AND RATE ADJUSTMENTS IF FEDERAL INCOME TAX RATES CHANGE; TERMINATING THE RRM PROCESS FOR 2018, PENDING RENEGOTIATION OF RRM TERMS AND CONDITIONS; REQUIRING THE COMPANY TO REIMBURSE ACSC'S REASONABLE RATEMAKING EXPENSES; DETERMINING THAT THIS ORDINANCE WAS PASSED IN ACCORDANCE WITH THE REQUIREMENTS OF THE TEXAS OPEN MEETINGS ACT; ADOPTING A SAVINGS CLAUSE; DECLARING AN EFFECTIVE DATE; AND REQUIRING DELIVERY OF THIS ORDINANCE TO THE COMPANY AND THE ACSC'S LEGAL COUNSEL. WHEREAS, the City of Fort Worth, Texas ("City") is a gas utility customer of Atmos Energy Corporation d/b/a Atmos Energy Corporation, Mid-Tex Division ("Atmos Mid-Tex" or "Company"), and a regulatory authority with an interest in the rates and charges of Atmos Mid- Tex; and WHEREAS, the City is a member of the Atmos Cities Steering Committee ("ACSC"), a coalition of similarly-situated cities served by Atmos Mid-Tex ("ACSC Cities") that have joined together to facilitate the review of, and response to, natural gas issues affecting rates charged in the Atmos Mid-Tex service area; and WHEREAS, ACSC and the Company worked collaboratively to develop a new Rate Review Mechanism ("RRM") tariff that allows for an expedited rate review process by ACSC Cities as a substitute to the Gas Reliability Infrastructure Program ("GRIP")process instituted by Ordinance No.22720-05-2017 Page 1 of 5 the Legislature, and that will establish rates for the ACSC Cities based on the system-wide cost of serving the Atmos Mid-Tex Division; and WHEREAS, on March 1, 2017, Atmos Mid-Tex filed its 2017 RRM rate request with ACSC Cities; and WHEREAS, ACSC coordinated its review of the Atmos Mid-Tex 2017 RRM filing through its Executive Committee, assisted by ACSC's attorneys and consultants, to resolve issues identified in the Company's RRM filing; and WHEREAS, the Executive Committee, as well as ACSC's counsel and consultants, recommend that ACSC Cities approve an increase in base rates for Atmos Mid-Tex of $48 million on a system-wide basis; and WHEREAS, the attached tariffs implementing new rates are consistent with the recommendation of the ACSC Executive Committee, are agreed to by the Company, and are just, reasonable, and in the public interest; WHEREAS, the RRM Tariff contemplates reimbursement of ACSC's reasonable expenses associated with RRM applications; WHEREAS, the Company and ACSC have agreed that rates should be adjusted if any change in federal income tax rates is implemented during the period that rates approved herein remain in place; and WHEREAS, because ACSC believes that certain provisions of the current terms and conditions of the RRM tariff are inconsistent with market conditions, the City expects renegotiation of the current RRM tariff in the summer of 2017. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,TEXAS: Ordinance No.22720-05-2017 Page 2 of 5 SECTION 1. That the findings set forth in this Ordinance are hereby in all things approved. SECTION 2. That the City Council finds that the settled amount of an increase in revenues of $48 million on a system-wide basis represents a comprehensive settlement of gas utility rate issues affecting the rates, operations, and services offered by Atmos Mid-Tex within the municipal limits arising from Atmos Mid-Tex's 2017 RRM filing, is in the public interest, and is consistent with the City's authority under Section 103.001 of the Texas Utilities Code. SECTION 3. That the existing rates for natural gas service provided by Atmos Mid-Tex are unreasonable. The new tariffs attached hereto and incorporated herein as Attachment A, are just and reasonable, and are designed to allow Atmos Mid-Tex to recover annually an additional $48 million in revenue over the amount allowed under currently approved rates, as shown in the Proof of Revenues attached hereto and incorporated herein as Attachment B; such tariffs are hereby adopted. SECTION 4. That the ratemaking treatment for pensions and other post-employment benefits in Atmos Mid-Tex's next RRM filing shall be as set forth on Attachment C, attached hereto and incorporated herein. SECTION 5. Consistent with Texas Utilities Code Section 104.055(c), Atmos Mid-Tex's recovery of federal income tax expense through the Rider RRM has been computed using the statutory income tax rate. In the event that a change in the statutory income tax rate is implemented during the Rider RRM Rate Effective Date, Atmos Mid-Tex shall reconcile the difference Ordinance No.22720-05-2017 Page 3 of 5 between the amount of federal income tax expense included in the Rider RRM calculation for the Rate Effective Date with the amount of federal income tax expense authorized under the new statutory income tax rate. The reconciliation period shall be from the date on which any new statutory income tax rate is implemented through the Rate Effective Date. An interest component calculated at the customer deposit interest rate then in effect as approved by the Railroad Commission of Texas shall be applied to the federal income tax expense reconciliation. Further, any required reconciliation of federal income tax expense shall be included as part of Atmos Mid-Tex's next annual RRM filing and shall be returned to or recovered from customers as a one-time credit or surcharge to the customer's bill. SECTION 6. That the City requires renegotiation of RRM tariff terms and conditions during the summer of 2017. If an agreed renegotiated RRM tariff cannot be achieved, the City will terminate the RRM process and consider initiation of a traditional rate case to reduce the Company's authorized return on equity. SECTION 7. That Atmos Mid-Tex shall reimburse the reasonable ratemaking expenses of the ACSC in processing the Company's 2017 RRM filing. SECTION 8. That to the extent any resolution or ordinance previously adopted by the Council is inconsistent with this Ordinance, it is hereby repealed. SECTION 9. That the meeting at which this Ordinance was approved was in all things conducted in strict compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551. Ordinance No.22720-05-2017 Page 4 of 5 SECTION 10. That if any one or more sections or clauses of this Ordinance is adjudged to be unconstitutional or invalid, such judgment shall not affect, impair, or invalidate the remaining provisions of this Ordinance, and the remaining provisions of the Ordinance shall be interpreted as if the offending section or clause never existed. SECTION 11. That consistent with the City Ordinance that established the RRM process, this Ordinance shall become effective from and after its passage with rates authorized by attached tariffs to be effective for bills rendered on or after June 1, 2017. SECTION 12. That a copy of this Ordinance shall be sent to Atmos Mid-Tex, care of Chris Felan, Vice President of Rates and Regulatory Affairs Mid-Tex Division, Atmos Energy Corporation, 5420 LBJ Freeway, Suite 1862, Dallas, Texas 75240, and to Geoffrey Gay, General Counsel to ACSC, at Lloyd Gosselink Rochelle & Townsend, P.C., 816 Congress Avenue, Suite 1900, Austin, Texas 78701. PASSED AND APPROVED this 16th day of�iay, 2017. etsy Price, yor ATTEST: APPROVED AS TO FORM Mary J.4se , ecruii etary Sarahenwider, City Attorney Ordinance No.22720-05-2017 Page 5 of 5 Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: R—RESIDENTIAL SALES APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE: Application Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured through one meter. Type of Service Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $ 19.60 per month Rider CEE Surcharge $ 0.02 per month' Total Customer Charge $ 19.62 per month Commodity Charge—All Ccf $0.14427 per Ccf Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in accordance with Part(a) and Part(b), respectively, of Rider GCR. Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated in accordance with Rider WNA. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated municipality. Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Agreement An Agreement for Gas Service may be required. Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service. 'Reference Rider CEE-Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1,2016. Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: C—COMMERCIAL SALES APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE: Application Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf. Type of Service Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Bill $44.70 per month Rider CEE Surcharge $ 0.08 per month' Total Customer Charge $44.78 per month [Commodity Charge—All Ccf $0.09279 per Ccf Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in accordance with Part(a)and Part(b), respectively, of Rider GCR. Weather Normalization Adjustment: Plus or Minus an amount for weather normalization calculated in accordance with Rider WNA. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated municipality. Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Agreement An Agreement for Gas Service may be required. Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service. 1 Reference Rider CEE-Conservation and Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1,2016. Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: I—INDUSTRIAL SALES APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 [PAGE: Application Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day for all natural gas provided at one Point of Delivery and measured through one meter. Service for Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at Company's sole option and will require special contract arrangements between Company and Customer. Type of Service Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the amounts due under the riders listed below: Charge Amount Customer Charge per Meter $799.75 per month First 0 MMBtu to 1,500 MMBtu $0.3374 per MMBtu Next 3,500 MMBtu $0.2470 per MMBtu All MMBtu over 5,000 MMBtu $0.0530 per MMBtu Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated in accordance with Part(a) and Part(b), respectively, of Rider GCR. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated municipality. Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Curtailment Overpull Fee Upon notification by Company of an event of curtailment or interruption of Customer's deliveries, Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay Company 200% of the midpoint price for the Katy point listed in P/atts Gas Daily published for the applicable Gas Day in the table entitled "Daily Price Survey." Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely approximating the applicable index. Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: I—INDUSTRIAL SALES APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 [PAGE: Agreement An Agreement for Gas Service may be required. Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service. Special Conditions In order to receive service under Rate I, Customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter. Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: T—TRANSPORTATION APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE: Application Applicable, in the event that Company has entered into a Transportation Agreement, to a customer directly connected to the Atmos Energy Corp., Mid-Tex Division Distribution System (Customer) for the transportation of all natural gas supplied by Customer or Customer's agent at one Point of Delivery for use in Customer's facility. Type of Service Where service of the type desired by Customer is not already available at the Point of Delivery, additional charges and special contract arrangements between Company and Customer may be required prior to service being furnished. Monthly Rate Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts and quantities due under the riders listed below: Charge Amount Customer Charge per Meter $799.75 per month First 0 MMBtu to 1,500 MMBtu $0.3374 per MMBtu Next 3,500 MMBtu $0.2470 per MMBtu All MMBtu over 5,000 MMBtu $0.0530 per MMBtu Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in accordance with Part(b) of Rider GCR. Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA. Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated municipality. Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX. Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s). Imbalance Fees All fees charged to Customer under this Rate Schedule will be charged based on the quantities determined under the applicable Transportation Agreement and quantities will not be aggregated for any Customer with multiple Transportation Agreements for the purposes of such fees. Monthly Imbalance Fees Customer shall pay Company the greater of(i) $0.10 per MMBtu, or(ii) 150%of the difference per MMBtu between the highest and lowest "midpoint" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds 10%of Customer's receipt quantities for the month. Attachment A MID-TEX DIVISION RRC Tariff No: ATMOS ENERGY CORPORATION RATE SCHEDULE: T—TRANSPORTATION APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 06/01/2017 PAGE: Curtailment Overpull Fee Upon notification by Company of an event of curtailment or interruption of Customer's deliveries, Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the applicable Gas Day in the table entitled"Daily Price Survey." Replacement Index In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees utilizing a daily price index recognized as authoritative by the natural gas industry and most closely approximating the applicable index. Agreement A transportation agreement is required. Notice Service hereunder and the rates for services provided are subject to the orders of regulatory bodies having jurisdiction and to the Company's Tariff for Gas Service. Special Conditions In order to receive service under Rate T, customer must have the type of meter required by Company. Customer must pay Company all costs associated with the acquisition and installation of the meter. Attachment A MID-TEX DIVISION ATMOS ENERGY CORPORATION RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS EFFECTIVE DATE: Bills Rendered on or after 11/01/2017 FPAGE- Provisions for Adjustment The Commodity Charge per Ccf(100 cubic feet) for gas service set forth in any Rate Schedules utilized by the cities of the Mid-Tex Division service area for determining normalized winter period revenues shall be adjusted by an amount hereinafter described, which amount is referred to as the "Weather Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature sensitive residential and commercial bills based on meters read during the revenue months of November through April. The five regional weather stations are Abilene,Austin, Dallas, Waco, and Wichita Falls. Computation of Weather Normalization Adjustment The Weather Normalization Adjustment Factor shall be computed to the nearest one-hundredth cent per Ccf by the following formula: (HSFi x (NDD-ADD) ) WNAFi = Ri (BLi + (HSFi x ADD) ) Where i = any particular Rate Schedule or billing classification within any such particular Rate Schedule that contains more than one billing classification WNAFi = Weather Normalization Adjustment Factor for the ith rate schedule or classification expressed in cents per Ccf Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or classification. HSFi = heat sensitive factor for the ith schedule or classification divided by the average bill count in that class NDD = billing cycle normal heating degree days calculated as the simple ten-year average of actual heating degree days. ADD = billing cycle actual heating degree days. Bli = base load sales for the ith schedule or classification divided by the average bill count in that class The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as: WNA;= WNAFi x q;j Where q;; is the relevant sales quantity for the jth customer in ith rate schedule. Attachment A MID-TEX DIVISION ATMOS ENERGY CORPORATION RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF DALLAS AND UNINCORPORATED AREAS y EFFECTIVE DATE: Bills Rendered on or after 11/01/2017 PAGE: Base Use/Heat Use Factors Residential Commercial Base use Heat use Base use Heat use Weather Station Ccf Ccf/HDD Ccf Ccf/HDD Abilene 9.79 0.1347 93.16 0.6060 Austin 10.37 0.1483 190.68 0.9069 Dallas 13.36 0.2089 180.35 1.0191 Waco 9.64 0.1348 124.37 0.5791 Wichita 11.20 0.1412 107.96 0.5571 Falls Weather Normalization Adjustment(WNA) Report On or before June 1 of each year, the Company posts on its website at atmosenergy.com/mtx-wna, in Excel format, a Weather Normalization Adjustment(WNA) Report to show how the Company calculated its WNAs factor during the preceding winter season. Additionally, on or before June 1 of each year, the Company files one hard copy and an Excel version of the WNA Report with the Railroad Commission of Texas' Gas Services Division, addressed to the Director of that Division. Attachment B File Date:March 1,2017 ATMOS ENERGY CORP.,MID-TEX DIVISION PROPOSED TARIFF STRUCTURE(BEFORE RATE CASE EXPENSE RECOVERY) TEST YEAR ENDING DECEMBER 31,2016 (a) (b) (c) (d) (e) (9 (g) (h) (i) g) (k) 1 Proposed Change In Rates: $ 48,000,000 Schedule A 2 Proposed Change In Rates without Revenue Related Taxes: $ 44,800,457 Ln 1 divided by factor on WP F-5.1 3 4 5 6 Revenue Requirements Allocations 7 Residential $ 338,431,486 77,95% Per GUD 10170 Final Order 8 Commercial 84,223,622 19.40% Per GUD 10170 Final Order 9 Industrial and Transportation 11,490,316 2.65% Per GUD 10170 Final Order 10 Net Revenue Requirements GUD No.10170 $ 434,145.424 11 12 13 14 15 16 With Proportional Increase all classes but Residential and a 40%residential base charge increase. In accordance with RRM tariff: 17 Proposed Change In Prop osetl 18 Current Prospective Revenues Proposed Change Revenues Rates Proposed Revenues 19 20 Residential Base Charge $ 19.08 $ 0.77 $ 13,969,407 Residential Base Charge $ 0.52 $ 9,385,859 $ 19.60 $ 353,851,897 21 Residential Consumption Charge $ 0.11378 $ 0.02502 20,954,111 Residential Consumption Charge $ 0.03049 25,534,444 $ 0.14427 120,821,718 22 Commercial Base Charge $ 41.70 $ 2.96 4,345,614 Commercial Base Charge $ 3.00 4,409,676 $ 44.70 65,707.365 23 Commercial Consumption Charge $ 0.08494 $ 0.00797 4,345,614 Commercial Consumption Charge $ 0.00785 4,280,326 $ 0.09279 50,595,093 24 I&T Base Charge $ 737.00 $ 62.70 592,856 I&T Base Charge $ 62.75 593,364 $ 799.75 7,562,427 25 I&T Consumption Charge Tier 1 MMBTU $ 0.3096 $ 0.0278 279,522 I&T Consumption Charge Tier 1 MMBTU $ 0.0278 279,726 $ 0.3374 3,394,949 26 I&T Consumption Charge Tier 2 MMBTU $ 0.2267 $ 0.0203 225,635 &T Consumption Charge Tier 2 MMBTU $ 0.0203 225,17B $ 0.2470 2,739,848 27 I&T Consumption Charge Tier 3 MMBTU $ 0.0486 $ 0.0044 87,699 &T Consumption Charge Tier 3 MMBTU $ 0.0044 88,488 $ 0.0530 1,065,879 28 $ 44,800,457 $ 44,797,060 $ 605739,177 29 WP J-5 Page 1 of 1 Attachment C ATMOS ENERGY CORP.,MID-TEX DIVISION PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL TEST YEAR ENDING DECEMBER 31,2016 Shared Services Mid-Tex Direct Pension Post-Retirement Pension Supplemental Post-Retirement Line Account Plan Medical Plan Account Plan Executive Benefit Medical Plan Adjustment No. Description "PAP") "FAS 106" ("PAP") Plan "SERP") ("FAS 106") Total (a) (b) (c) (d) (e) (t) (g) 1 Fiscal Year 2017 Willis Towers Watson Report as adjusted(1),(3) $ 5,004,862 $ 2,864,121 $ 8,234,627 $ 194,941 $ 4,375,142 2 Allocation to Mid-Tex 45.03% 45.03% 71.23% 100.00% 71.23% Fiscal Year 2017 Actuarially Determined O&M Benefits(Ln 1 x Ln 2) 3 $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 4 O&M and Capital Allocation Factor 100.00% 100.00% 100.00% 100.00% 100.00% Fiscal Year 17 Willis Towers Watson Benefit Costs To Approve 5 (excluding Removed Cost Centers)(Ln 3 x Ln 4) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968 6 7 8 Summary of Costs to Approve: 9 10 Total Pension Account Plan('PAP") $ 2,253,477 $ 5,865,537 $ 8,119.015 11 Total Post-Retirement Medical Plan("FAS 106") $ 1,289,592 $ 3,116,420 4,406,012 12 Total Supplemental Executive Retirement Plan("SERP") $ 194,941 194,941 13 Total(Ln 10+Ln 11+Ln 12) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968 14 15 16 O&M Expense Factor 74.05% 74.05% 37.75% 20.00% 37.75% 17 18 Expense Portion(Ln 13 x Ln 16) $ 1,668,700 $ 954,943 $ 2,214,432 $ 38,988 $ 1,176,551 $ 6,053,614 19 20 Capital Factor 25.95% 25-95% 62.25% 80.00% 62.25% 21 22 Capital Portion(Ln 13 x Ln 20) $ 584,777 $ 334,649 $ 3,651,105 $ 155,953 $ 1,939,870 $ 6,666,354 23 24 Total(Ln 18+Ln 22) $ 2,253,477 $ 1,289,592 $ 5,865,537 $ 194,941 $ 3,116,420 $ 12,719,968 ATMOS ENERGY CORP., MID-TEX DIVISION AVERAGE BILL COMPARISON - BASE RATES TEST YEAR ENDING DECEMBER 31, 2016 Line June 1,2017 1 Rate R(a)46.3 Cc f CURRENT PROPOSED CHANGE 2 Customer charge $ 19.10 3 Consumption charge 46.3 CCF X $ 0.11378 = 5.27 4 Rider GCR Part A 46.3 CCF X $ 0.28325 = 13.11 5 Rider GCR Part B 46.3 CCF X $ 0.25447 = 11.78 6 Subtotal $ 49.26 7 Rider FF&Rider TAX $ 49.26 X 0.07142 = 3.52 8 Total $ 52.78 9 10 Customer charge $ 19.60 11 Consumption charge 46.3 CCF X $ 0.14427 = 6.68 12 Rider GCR Part A 46.3 CCF X $ 0.28325 = 13.11 13 Rider GCR Part B 46.3 CCF X $ 0.25447 = 11.78 14 Subtotal $ 51.17 15 Rider FF&Rider TAX $ 51.17 X 0.07142 = 3.65 16 Total $ 54.82 $2.04 17 3.87% 18 19 Rate C(a)371 Cc f CURRENT PROPOSED CHANGE 20 Customer charge $ 41.75 21 Consumption charge 371.0 CCF X $ 0.08494 = 31.51 22 Rider GCR Part A 371.0 CCF X $ 0.28325 = 105.07 23 Rider GCR Part B 371.0 CCF X $ 0.18646 = 69.17 24 Subtotal $ 247.50 25 Rider FF&Rider TAX $ 247.50 X 0.07142 = 17.68 26 Total $ 265.18 27 28 Customer charge $ 44.70 29 Consumption charge 371.0 CCF X $ 0.09279 = 34.42 30 Rider GCR Part A 371.0 CCF X $ 0.28325 = 105.07 31 Rider GCR Part B 371.0 CCF X $ 0.18646 = 69.17 32 Subtotal $ 253.36 33 Rider FF&Rider TAX $ 253.36 X 0.07142 = 18.09 34 Total $ 271.45 $6.27 35 2.37% 36 Rate I Ca)4364 MMBTU CURRENT PROPOSED CHANGE 37 Customer charge $ 738.00 38 Consumption charge 1,500 MMBTU X $ 0.3096 = 464.40 39 Consumption charge 2,864 MMBTU X $ 0.2267 = 649.26 40 Consumption charge 0 MMBTU X $ 0.0486 = - 41 Rider GCR Part A 4,364 MMBTU X $ 0.2900 = 1,265.76 42 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41 43 Subtotal $ 5,025.83 44 Rider FF&Rider TAX $ 5,025.83 X 0.07142 = 358.93 45 Total $ 5,384.76 46 47 Customer charge $ 799.75 48 Consumption charge 1,500 MMBTU X $ 0.3374 = 506.10 49 Consumption charge 2,864 MMBTU X $ 0.2470 = 707.40 50 Consumption charge 0 MMBTU X $ 0.0530 = - 51 Rider GCR Part A 4,364 MMBTU X $ 0.2900 = 1,265.76 52 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41 53 Subtotal $ 5,187.42 54 Rider FF&Rider TAX $ 5,187.42 X 0.07142 = 370.47 55 Total $ 5,557.89 $173.13 56 3.22% 57 Rate Tan.4364 MMBTU CURRENT PROPOSED CHANGE 58 Customer charge $ 738.00 59 Consumption charge 1,500 MMBTU X $ 0.3096 = 464.40 60 Consumption charge 2,864 MMBTU X $ 0.2267 = 649.26 61 Consumption charge 0 MMBTU X $ 0.0486 = - 62 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41 63 Subtotal $ 3,760.07 64 Rider FF&Rider TAX $ 3,760.07 X 0.07142 = 268.54 65 Total $ 4,028.61 66 67 Customer charge $ 799.75 68 Consumption charge 1,500 MMBTU X $ 0.3374 = 506.10 69 Consumption charge 2,864 MMBTU X $ 0.2470 = 707.40 70 Consumption charge 0 MMBTU X $ 0.0530 = - 71 Rider GCR Part B 4,364 MMBTU X $ 0.4373 = 1,908.41 72 Subtotal $ 3,921.66 73 Rider FF&Rider TAX $ 3,921.66 X 0.07142 = 280.08 74 Total $ 4,201.74 $173.13 75 4.30% City of Fort Worth, Texas Mayor and Council Communication COUNCIL ACTION: Approved on 5/16/2017 - Ordinance No. 22720-05-2017 DATE: Tuesday, May 16, 2017 REFERENCE NO.: **G-19008 LOG NAME: 21ADOPTION OF ATMOS 2017 RRM SUBJECT: Adopt Ordinance Approving Negotiated Settlement and Establishing Maximum Permitted Rates and Charges that Atmos Energy Corporation d/b/a Atmos Energy Corporation, Mid-Tex Division, May Assess Customers in the City of Fort Worth Effective June 1, 2017 (ALL COUNCIL DISTRICTS) RECOMMENDATION: It is recommended that the City Council adopt the attached ordinance establishing maximum permitted rates and charges that Atmos Energy Corporation, d/b/a Atmos Energy Corporation, Mid-Tex Division, may assess customers in the City of Fort Worth, effective June 1, 2017, pursuant to a negotiated settlement and resolution of Atmos' proposed rate increase under its 2017 Rate Review Mechanism filing. DISCUSSION: The purpose of this Mayor and Council Communication is to approve a settlement with Atmos Energy Corporation, d/b/a Atmos Energy Corporation, Mid-Tex Division (Atmos or Company), regarding the Company's 2017 filing under the Rate Review Mechanism (RRM). This year's filing is the final one under the current RRM mechanism unless it is extended as discussed below. The settlement was negotiated and is recommended by the Executive Committee of the Atmos Cities Steering Committee (ACSC), which is a coalition of more than 150 cities, including Fort Worth, that work cooperatively to provide members with more effective and efficient representation on gas-related issues. The RRM Tariff was most recently re-adopted in 2013 (M&C G-17912) and serves as an alternative rate adjustment mechanism to the default process outlined in state law. Like the state-law adjustment mechanism, the RRM allows a company to adjust rates to recover capital improvement costs, but unlike state law, the RRM takes into account the company's overall financial situation, including operating costs and revenues and allows cities, as regulatory entities, to review filings and identify expenses or investments considered to be unreasonable or unnecessary that should be reduced or disallowed. Since it was originally adopted, the RRM process has generally resulted in rate increases that are less than Atmos would have been entitled to implement under the default state-law adjustment mechanism. On March 1, 2017, Atmos filed its rate increase request under the RRM Tariff. That filing sought additional revenues in the amount of$57.4 million system-wide. The City worked with and through ACSC to analyze the schedules and evidence offered by Atmos to support its request to increase rates. The attached ordinance reflects the terms of a settlement negotiated between ACSC and the Company to resolve issues raised by ACSC during the review and evaluation of Atmos' filing. Under the ordinance the Company's revenues would increase by $48 million. This figure represents a reduction of approximately 9.4 million dollars from the amount Atmos requested in its RRM filing and is substantially less than the approximately $52.4 million increase the Company would have been entitled to implement under the default state-law adjustment mechanism. Logname: 21ADOPTION OF ATMOS 2017 RRM Page I of 3 On approval of the attached ordinance, the rates shown in Attachment A of the ordinance would be effective for bills rendered on or after June 1, 2017. Key elements of the rate changes are as follows: Residential 46.3 CcF Present lRecommended Customer Charge 0 19.10 0 19.60 Rider CEE Surcharge 0.02 $ 0.02 Total Customer Charge 19.12 $ 19.62 II Ccf 0.11378 0.14427 ommerciald 371 CcF Customer Charce 41.75 44.70 Rider CEE Surcharge" 0.02 0.08 otal Customer Charge 41.77 44.78 II dd 0 0.08494 00.09279 Industrial Q 4364 MMBTU (Customer Charge $ 738.00 799.75 First 1,500 MMBtu 0.3096 0.3374 Next 3,500 MMBtu 0.2267 0.2470 CAI(over percenl,000 MMBtu 0.0486 $ 0.0530 (Transportation @ 4364 MMBTU _ Customer Charge 738.00 $ 799.75 FFFirst 1,500 MMBtu 0.3096 0.3374 Next 3,500_MMBtu 0.2267 0.2470 II over 5 000 MMBtu 0.0486 0.0530 *Surcharge imposed under the Conservation and Energy Efficiency Rider (Rider CEE) as approved by the RRC in Gas Utility Docket No. 10170. The monthly bill impact for the average residential customer in the Atmos system consuming 46.8 Ccf will be an increase of$2.04, or about 3.87%. Within the City of Fort Worth, the average residential customer impact is projected to be $1.98, which also equates to 3.87%. The dollar amount is slightly lower than the system-wide average because the typical Fort Worth residential customer consumes slightly less (44.1 Ccf) than the system-wide average. The average Atmos system commercial customer will see an increase of$6.27, or 2.37%. Within the City of Fort Worth, the average commercial customer impact is projected to be $7.02, but a somewhat lower percentage increase of 2.21% compared to the typical customer. This dollar amount is higher than the average Atmos customer increase because the average consumption for a Fort Worth commercial customer is about 24% greater than the average Atmos consumption. The lower percentage increase is attributable to the impact of having fixed and variable components (customer charge and consumption charge) in the rate. The attached ordinance also requires that rates be adjusted and reconciled if the Company's federal income rate is changed. In addition, the ordinance contemplates further negotiation of the RRM process to extend it beyond its current expiration. If those negotiations are successful, staff will bring back an M&C at a subsequent date to renew and extend the RRM mechanism for an additional period. If the negotiations are not successful, it is expected that a full rate case will be initiated. The Executive Committee of ACSC as well as its consultants and legal advisors recommend that all ACSC members find the proposed rates to be just, reasonable, and in the public interest and adopt the ordinance and its attachments, thereby approving the negotiated rate settlement which resolves the 2017 RRM filing and implementing the rate change. This M&C does not request approval of a contract with a business entity. Logname: 21ADOPTION OF ATMOS 2017 RRM Page 2 of 3 FISCAL INFORMATION / CERTIFICATION: The Director of Finance certifies that this action will have no material effect on City Funds. FUND IDENTIFIERS (FIDs): TO Fund Department-Accounts Project IProgra ctivit Budget Reference # moun ID ID Year ChartFieId2 �. ._.. FROM Fund Department ccoun Project Program ctivity Budget Reference # , moun ID ID Year _ (Chartfield 2)_ .E —_. _._ CERTIFICATIONS: Submitted for City Manager's Office by: Jay Chapa (5804) Originating Department Head: Steve Cooke (5134) Additional Information Contact: Steve Cooke (5134) Logname: 21 ADOPTION OF ATMOS 2017 RRM Page 3 of 3