HomeMy WebLinkAboutOrdinances (ORDINANCE O-16-1979)-06/07/2016ORDINANCE 0-16-1979
APPROVING A NEGOTIATED SETTLEMENT BETWEEN THE ATMOS
CITIES STEERING COMMITTEE (��ACSC") AND ATMOS ENERGY CORP.,
MID-TEX DIVISION REGARDING THE COMPANY'S 2016 RATE REVIEW
MECHANISM FILINGS; ADOPTING TARIFFS; REQUIRING THE
COMPANY TO REIMBURSE ACSCS REASONABLE RATEMAKING
EXPENSES; DECLARING AN EFFECTIVE DATE; AND REQUIRING
DELIVERY OF THIS ORDINANCE TO THE COMPANY AND THE ACSC'S
LEGAL COUNSEL
WHEREAS, the City of Colleyville, Texas ("City") is a gas utility customer c
Atmos Energy Corp., Mid-Tex Division ("Atmos Mid-Tex" o
'�Company"), and a regulatory authority with an interest in th�
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 the Legislature, and 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, 2016, Atmos Mid-Tex filed its 2016 RRM rate requ
with ACSC Cities; and
WHEREAS, ACSC coordinated its review of the Atmos Mid-Tex 2016 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, and ACSCs counsel and consultant�
recommend that ACSC Cities approve an increase in base rate
for Atmos Mid-Tex of $29.9 million on a system-wide basis; an
WHEREAS, the attached tariffs implementing new rates are consistent wi
the recommendation of the ACSC Executive Committee, a
agreed to by the Company, and are just, reasonable, and in tl
public interest; and
Ordinance 0-16-1979
Page 2 of 3
WHEREAS, the RRM Tariff contemplates reimbursement of ACSC's
reasonable expenses associated with RRM applications.
NOW, THEREFORE, BE IT ORDAINED 8Y THE CITY COUNCIL OF THE
CITY OF COLLEYVILLE, TEXAS:
Sec. 1. THAT the findings set forth in this Ordinance are hereby in all
things approved.
Sec. 2. THAT the City Council finds the settled amount of an increase in
revenues of $29.9 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 2016 RRM
filing is in the public interest, and is consistent with the City's
authority under Section 103.001 of the Texas Utilities Code.
Sec. 3. THAT the existing rates for natural gas service provided by
Atmos Mid-Tex are unreasonable. The new tariffs attached as
Exhibit ��A", are hereby adopted and are designed to allow Atmos
Mid-Tex to recover annually an additional $29.9 million in
revenue over the amount allowed under currently approved
rates, as shown in the Proof of Revenues attached as Exhibit"B".
Sec. 4. THAT the ratemaking treatment for pensions and other post
employment benefits in Atmos Mid-Tex's next RRM filing shall b�
as set forth on Attachment C, attached hereto and incorporate�
herein.
Sec. 5. THAT Atmos Mid-Tex shall reimburse the reasonable ratemaking
expenses of the ACSC in processing the Company's 2016 RRM
filing.
Sec. 6. THAT to the extent any resolution or ordinance previously
adopted by the City Council is inconsistent with this Ordinance,
it is hereby repealed.
Sec. 7. 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.
Sec. 8. THAT consistent with the City Ordinance that established the
RRM process, this Ordinance shall become effective from and
Ordinance 0-16-19i
Page 3 of
after its passage with rates authorized by attached tariffs to
effective for bills rendered on or after June 1, 2016.
Sec. 9. THAT a copy of this Ordinance shall be sent to Atmos Mid-Tex
care of Chris Felan, Vice President of Rates and Regulator�
Affairs Mid-Tex Division, Atmos Energy Corporation, 5420 LB.
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.
AND IT IS SO ORDERED.
The first reading and public hearing being conducted on the 17th day of M
2016.
The second reading and public hearing being conducted on the 7th day of Ju
2016.
PASSED AND APPROVED BY A VOTE OF � AYES, D NAYS, AND c7
ABSTENTIONS ON THIS THE 7T" DAY OF JUNE 2016.
Mayor Richard Newton �� Mayor Pro Tem Chris Putnam ��
Place 1, Tammy Nakamura �c Place 5, Nancy Coplen ��
Place 2, Bobby Lindamood �ti Place 6, Mike Taylor ��
Place 4, Jody Short �
ATTEST:
Amy elley, C
City Secretary
CITY OF COLLEYVILLE
�[��✓/�-----
Richard Newton
Mayor
APPROVED AS TO FORM AND LEGALITY:
�'� c�. 2
Matthew C. G. Boyle
City Attorney
Attachment A
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATESCHEDULE: R—RESIDENTIALSALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after O6/01I2016 PAGE: 12
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 $ 19.10 per month
Rider CEE Surcharge $ 0.02 per month'
Total Customer Charge $ 19.12 per month
Commodity Charge — All Ccf $0.11378 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 EKciency as approved in GUD 10170. Surcharge billing effec�ive July 1, 2015.
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 O6/01/2016 PAGE: 13
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 $ 41.75 per month
Rider CEE Surcharge $ 0.02 per month'
Total Customer Charge $ 41.77 per month
Commodity Charge — All Ccf $ 0.08494 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 Effciency as approved in GUD 10170. Surcharge billing effec�ive July 1, 2015.
Altachment 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 06/01/2016 PAGE: 14
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 $ 738.00 per month
First 0 MMBtu to 1,500 MMBtu $ 0.3096 per MMBtu
Next 3,500 MMBtu $ 0.2267 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.0486 per MMBtu
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part (a) and Part (b), respectively, of Rider GCR.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customer's deliveries,
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the
applicable Gas Day in the table entitled "Daily Price Survey."
Replacement Index
In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
Attachment A
RRC Tariff No:
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 06/01/2016 PAGE: 15
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 ineter 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 06/01/2016 PAGE: 16
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 $ 738.00 per month
First 0 MMBtu to 1,500 MMBtu $ 0.3096 per MMBtu
Next 3,500 MMBtu $ 02267 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.0486 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 Platfs 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 06/01/2016 PAGE: 17
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 "midpoinY' 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 lype of ineter 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 11/01/2016 PAGE: 41
Provisions for Adiustment
The Commodity Charge per Ccf (100 cubic feet) for gas service set forth in any Rate Schedules utilized
by the cities of the Mid-Tex Division service area for determining normalized winter period revenues shall
be adjusted by an amount hereinafter described, which amount is referred to as the "Weather
Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature
sensitive residential and commercial bills based on meters read during the revenue months of November
through April. The five regional weather stations are Abilene, Austin, Dallas, Waco, and Wichita Falls.
Computation of Weather Normalization Adiustment
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
(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 forthe ifh 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 i�h 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; = WNAF; x q;;
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—WEATHERNORMALIZATIONADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 11/01/2016 PAGE: 42
Weather Station
Abilene
Austin
Dallas
Waco
Wichita
Falls
Base Use/Heat Use Factors
Residential
Base use Heat use
Ccf Ccf/HDD
10.09 0.1392
1�.21 0.1551
13.72 0.2048
11.49
0.1411
0.1506
Commercial
Base use
Ccf
98.01
203.36
fiEY:I:$'.
'129.75
122.35
Heat use
Ccf/HDD
0.6440
0.8564
;��:�:IL!
0.6695
0.5967
Weather Normalization Adiustment (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.
rne oaie�. mamn i. zma
ATM�S ENERGTCORP., MID�TE%OIVISION
VROPOSEO TpFIFF SiNUCiURE (BEFORE RATE CASE EXPENSE RECOVERI')
TESi TEAR ENOING DECEMBEft J1, 3015
(al 10) (cl 1a) le) (p fg)
1 PmposeaL�ang¢InRa�¢5: 5296�J.045 Sc�¢EuleP
Y PmposetlCM1angelnRalesvnNOWRevenueRela�eETa[ea'. 52),d�),850 LnldlvitleJby(acloronWPF5.1
d
5
6 Revenue Requiremen�s NlaaOons
1 ftesitlentiel 5 �lBt]I�Bfi )]95% PerGOD�01]OFinalOrtler
0 Commemial BIYSd631 19d0% PorG0�101]OFinelOrtler
9 IntluSNalantlTranspotla0on 11�90]16 365% PerGOD101]OFinalOrtler
10Ne1Rev¢nueRequirementsG00No.101i0 $ dO�,lISQd
11
12
13
14
15
I6 WINPmporOonellncreeaeellclasSesEWftesitlentialantladd'/2siEenOelEeaec�a�Belncrease'. WIfC
1]
II
If
1(
21
3:
]:
]�
]:
]f
3i
2E
$F
C�arg¢
T Beae LM1arge
T Conaum0�on L�arpe Tier1 MMBTU
T Consumption L�arpe Tier3 MMBTU
T Conaumpbon Cha�p<Tier ] MMBTU
5
5
5
5
5
5
5
5
Curten� P�mpecOve Reeenues
1855 5 Ol8 $ 8558,6II
0099J1 5 DO1510 128ll9]]
]90i 5 181 3662,Q3
000010 $ OOWBO ],6624]J
69I35 $ J80] 36J,Y2<
02BA 5 00166 1IP,16]
03151 5 00131 1]9,0]0
00461 $ 00�"16 51,988
Altachment B
Proof of Revenues
�M1) (i) �) (kl
vmoosee
cnanyem ar000see
PmOmeEC�ange Rerenues Rales PmposedRevenues
ItlentialBaseC�arpe 5 0.5P $ 9,ASR]B 5 19�8 5 ]3981],6]]
I4entialLonsumpOonLM1aige 5 0.0140 IP,061Z9i $ 0]1A9 9<8]9,9)0
oialBeaeL�ar9e 5 19l Afi9),1fi] 5 dl]0 61390168
�ielConsump�ionC�aig¢ 5 OOOGIt 2636d]5 5 008�91 0,065,991
BeSeCM1erO¢ 5 ]9fi5 ]]0,I38 $ )]]00 i3O]9,015
Con5ump4onC�ar9eTierIMMBRI 5 �0159 165,150 $ OJ09fi ],315,i11
Cansump4anC0arg¢TI¢r3MMBiU 5 00116 �]10B8 $ 022W 3,SW,013
ConsumptionCM1argeTierdMMOiU 5 �0025 {9955 $ 0.�18fi Wi,tl]
WPJS
PaBe Y ol 9
File Dale: March 1, 2016
Lina
No.
Atlachment C
ATMOS ENERGV CORP., MID-TEX OMSION
PENSIONS AND RETIREE MEDICAL BENEFITSADJUSTMENT
TEST VEqft ENDING DECEMBER 31, 3015
Pension Retiremenl I Pension Supplemental Retirement I
Accooni Plan Metlical Plan AccouM Plan F�ecWive Benelif Metlical Glan Atljos�menf
1 FiscalVear201fiTrnversWatsonReportasaEjus�ed(1�,�3) 5 5,10L680 5 2,896,450 S ],840,6B3 $ 150633 S 0,0fi6,430
2 08MEepenseFac(or(2) 96.41% 98.41% 3]42Yo 20]]°0 3PA2°/a
3 FlScalYea�2�18Ac1ua�ially0ete�minetl08MBenefi�s(LnixLn2) $ 4,918,590 5 2,]924]3 $ 2,933$99 $ 31249 5 i6]i,ii9
4 Allow�iontoMibTex(4) 90.SG% OOSfi% ]152Wo 10000% ]152Yo
5 Mitl�TexBenefitsExpenselncluEeEinRates�Proposetl�Ln3xLn4) 1,995,018 S 1,132,859 2,098222 31,2d9 S 1,195,248 5 fiC52,393
e
Mitl4ex Benefits Expense per GUD 1 W 59 entl R0.M Tast Ven EnEing
1 Decembe�31,Y014BencM1mark(0) S 2831,&59 5 2,013260 S 2,Y15,800 5 34,809 S 2,895,]21 E 10,501,250
8
9 TestVearAEjus�menl�LineSminasLine]) S (83QBA4) b (880,601) $ (82],3)9) $ (3,561) 5 (1500,4]2) 5 (4,04B,BSG)
10
11 Adjuslmen(Summary'.
12 Acoount922 § (838,844) 5 (890,801) 5 - S - 5 - S I1,)1],445)
13 Accoont928 (BD,3]9) (3.5811 11,500,4]2) (2.331,4t2)
14 Total(Ln12plusLnl3) 5 1838844) S (880801) 5 (82]3]9) 3 (3,581) 5 (15004]2) $ (4040056)
15
ifi
1] Noter
18 i.SWtllesnolapplicableloMlG-TexorS�are�ServicesareomiXetl.
19 2.ThefactorsonLlne52antl4are0asetlon�M1etadorsin2016RRM(TestVeatEntling0ecemEe�31,2015).
20 3.SSUamoun�sextlutlecoslcente�svfiicM1tlono�allow�eloMitl�Texfo�relemakingpuryose5.
21 4. GUD No. 103591s IM1e bencM1mad for January-May wfiic� is Ihe same benc�maA as usetl in Ne RRM lYE Oecember 31, 2�14 for Jwe-�ecember.
WP F23
Page 1 of 2
Line
Attachment C
ATMOS ENERGV CORP., MID�TEX DIVISION
PENSIONS AND RETIREE MEDICAL BENEFITS FORCITIESAPPftOVAL
TEST VEAR ENOING DECEMBER 51, ]015
Pension Post-Retirementl Pension Supplemental PosbRetirementl
Account Plan Metlical Plan Accowt Plan Ezemtive Benefit Medical Plan Adjustment
Fisrzl Vear 2016 Towers Watson Report (exdutling Removed Cost
1 Centers) $ 5,101,fi80 $ 2,896q50 5 7,840,683 $ 150,433 S 4,466,43�
2 Nloca�ionloMitl-Tex 4056% 40.56% 71.52% 100.00% 71.52%
FV76 Towers Wa�son Bene(t Cos�s (exclutling Remaved Cos�
3 Centers) Nlocatetl to MTX (Ln 1 x Ln 2) $ 2,069,299 $ 1,174,833 5 560],955 5 150,433 $ 3,794,567
4 OSMantlCapitalPJlowtionFactor 10000% 100.00% 10000% 100Da% 100.00%
FY16 Towers Watson Beneft Cosis To Approve (exclading
5 RemovetlCostCenters)(ln3xLn4) $ 2,069,299 $ 1,774,833 $ 5,607,955 $ 150,433 $ 3,194561 $ 12,19],081
6
]
8 SummaryofCoststoApprove:
9
10 Total Pension Acwunt Plan ("PAP") $ 2 069,299 $ 5,607,955 $ 7,677,254
17 To�alPosl-RetiremeniMedicalPlan("fAS106") $ 1.1]4,833 $ 3,194,561 4,369,394
12 To(al Supplemen�al Execolive Retirement Plan ("SERP") $ 15q433 150,433
13 Total(Ln70+Ln71+Ln72) $ 2,069,299 $ 1,174,633 $ 5,60],955 $ 75q433 $ 3,194,561 $ 12,197,087
14
15
16 OSM Expense Factor 96.41 % 96.41 % 3] 42 % 20]] % 3].42%
t7
18 Expense Portion (Ln 13 x Ln 16) $ 1,995,016 8 1,132,659 $ 2,098,222 $ 31,249 $ 1,195,246 $ 6,452,393
19
20 CapifalFaclor 359h 359% 62.58% 7923h 62.SBh
21
22 CapitalPottion(Ln13xLn20) $ 74,283 5 42,1]4 $ 3,509,'!33 $ 119,764 $ 1,999,313 $ 5,744,fi87
23
24 Tolal(Ln18+Ln22) $ 2,069,299 $ 1,174,833 $ 5,607955 $ 150433 $ 3,194,561 $ 12,1W,081