Details for: PG&E's Substitute Sheets for AL 4050-G_5452-E.pdf


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Pacific Gas and Electric Company
77 Beale St., Mail Code B13U
P.O. Box 770000
San Francisco, CA 94177
Fax: 415.973.3528

March 12, 2019

California Public Utilities Commission
Energy Division
ED Tariff Unit
505 Van Ness Avenue, 4th Floor
San Francisco, CA 94102
Re:

Substitute Sheets for Advice 4050-G/5452-E

Dear Energy Division Tariff Unit:
An original and 1 copy of substitute sheets are attached for Advice 4050-G/5452-E,
“Officer Compensation Memorandum Accounts Pursuant to Senate Bill 901 and
Resolution E-4963”.
At the request of Energy Division, PG&E is updating the Accounting Procedures
sections of Electric Preliminary Statement Part HT and Gas Preliminary Statement Part
EI to mirror the language presented in Resolution E-4963, Attachment A – “Sample
Preliminary Statement for Officer Compensation Memorandum Account.” Specifically,
PG&E is replacing language that indicated that it would record actual officer
compensation to the extent it was requested and approved for recovery in rates with
language that specifies that all actual compensation for the relevant officers will be
recorded to the account, regardless of whether rate recovery was requested or granted.
In accordance with GO 96-B, Section 7.5.1, the substitute sheets are being served in
the same manner as the original advice letter. For administrative convenience, a new
version of the Attachment 1 is provided. Please discard the previously submitted
Attachment 1.
Please telephone me at (415) 973-2094 should you have any questions regarding the
substitute sheets.
_/S/ Yvonne Yang___________

Yvonne Yang
Regulatory Relations
Attachment 1 - Tariffs
cc:

Service List (A.) 15-09-001, A.17-10-007, A.17-10-008, A.16-09-001, A.18-04002, A.15-05-008, A.17-05-004, A.12-12-024, and A.15-03-004.





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Attachment 1 Advice 4050-G Cal P.U.C. Sheet No. Title of Sheet Cancelling Cal P.U.C. Sheet No. 34756-G* GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 1 34757-G* GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 2 34758-G* GAS TABLE OF CONTENTS Sheet 1 34713-G 34759-G* GAS TABLE OF CONTENTS Sheet 6 34680-G Page 1 of 1
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Original U 39 Cal. P.U.C. Sheet No. 34756-G* San Francisco, California GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 1 EI. Officer Compensation Memorandum Account (OCMA-G) 1. PURPOSE: The OCMA-G is a memorandum account established pursuant to Resolution E4963 and Public Utilities Code Section 706, as enacted by Senate Bill 901 (2018, Dodd). Public Utilities Code Section 706 requires, among other things, that all forms of compensation for officers of electrical or gas corporations shall be paid solely by shareholders. The purpose of the OCMA is to track: (1) compensation for officers of the utility that is authorized in General Rate Cases (GRCs), Gas Transmission and Storage (GT&S) rate cases, other CPUC proceedings, or resolutions and; (2) actual compensation paid to officers as defined by Public Utilities Code Section 706. The term “officer” shall be defined as those employees of the investor-owned utilities in positions with titles of Vice President or above, consistent with Rule 240.3b-7 of the Securities Exchange Act. 2. APPLICABILITY: The OCMA-G is effective January 1, 2019, until closed at the direction of the Commission. 3. ACCOUNTING PROCEDURE: The OCMA-G consists of two sub-accounts: The “Authorized Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers in rates as authorized in decisions or resolutions authorizing rates for 2019 and beyond. The “Total Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers. Salaries: Salaries and one-time payments not included in the categories below Bonuses: Incentive and Rewards and Recognition Plans Benefits: Medical, Dental, Vision, Life and Accidental Death and Dismemberment Insurance, Wellness, Employee Assistance Program, Relocation, Tuition Refund, and disability benefit payments or insurance. Other Consideration: Executive perquisites, 401(k) and supplemental retirement savings plan Company contributions, severance, and security services (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Original U 39 Cal. P.U.C. Sheet No. 34757-G* San Francisco, California GAS PRELIMINARY STATEMENT PART EI OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-G) Sheet 2 EI. Officer Compensation Memorandum Account (OCMA-G) 3. ACCOUNTING PROCEDURE: (Cont’d) PG&E shall maintain this account by making monthly entries for Salaries and Bonuses and annual entries for benefits and other consideration as follows: A Authorized Compensation Sub-Account 1. A credit entry equal to the salaries, bonuses, benefits, and all other consideration of any value set aside to be paid to its officers as authorized in decisions or resolutions authorizing rates for 2019 and beyond, primarily the GRC and GT&S rate cases. B. Total Compensation Sub-Account 1. A debit entry equal to the salaries, bonuses, benefits, and all other consideration of any value paid to its officers. 4. DISPOSITION Amounts authorized in rate cases, resolutions or other proceedings before the Commission, tracked in the OCMA may be addressed in PG&E’s GRC or other appropriate Commission proceeding and should be refunded to customers in rates consistent with Public Utilities Code 706 and as deemed appropriate by the Commission. (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 34758-G* 34713-G San Francisco, California GAS TABLE OF CONTENTS Sheet 1 CAL P.U.C. SHEET NO. TITLE OF SHEET Title Page ......................................................................................................................................... 34758*-G Rate Schedules ....................................................................................................................... 34714,34710-G Preliminary Statements............................................................................................................ 34711,34270-G Preliminary Statements, Rules ......................................................................................................... 34759*-G Rules, Maps, Contracts and Deviations .............................................................................................. 33776-G Sample Forms ............................................................................. 34229,32986,32987,32886,34015,32888-G (T) (T) (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. San Francisco, California GAS TABLE OF CONTENTS PART 34759-G* 34680-G Sheet 6 CAL P.U.C. SHEET NO. TITLE OF SHEET Preliminary Statements Part DO Part DP Part DQ Part DR Part DS Part DT Part DU Part DZ Part EA Part EB Part EE Part EC Part EI RULE Hydrostatic Pipeline Testing Memorandum Account ......................................................... 32805-G Transmission Integrity Management Program Memorandum Account .............................. 33476-G Engineering Critical Assessment Balancing Account (ECABA) ......................................... 32809-G Hydrostatic Station Testing Memorandum Account (HSTMA) ........................................... 33084-G Work Required by Others Balancing Account (WROBA)................................................... 33477-G Critical Document Program Memorandum Account (CDPMA) .......................................... 32812-G Z-Factor Memorandum Account (ZFMA-G) ............................................................ 33478,33479-G New Environmental Regulations Balancing Account (NERBA) .............................. 34675,33812-G Natural Gas Leak Abatement Program Balancing Account (NGLAPBA) ............................ 33695-G Natural Gas Leak Abatement Program Memorandum Account (NGLAPMA) .................... 33600-G Wildfire Expense Memorandum Account (WEMA-G) ........................................................ 34367-G Emergency Consumer Protections Memorandum Account (WCPMA-G)................ 34677,34515-G Officer Compensation Memorandum Account (OCMA-G)…………………………34756*,34757*-G (N) TITLE OF SHEET Rules Rule 01 Rule 02 Rule 03 Rule 04 Rule 05 Rule 06 Rule 07 Rule 08 Rule 09 Rule 10 Rule 11 Rule 12 Rule 13 Rule 14 Rule 15 Rule 16 Rule 17 Rule 17.1 Rule 17.2 Rule 18 Rule 19 Definitions ................................................. 31083,26782,33639,31560,31561,31562,34516,34678, ........................... 34465,34466,34467,34468,34469,34470,34471,34472,34473,34474,34475-G Description of Service .................................................. 23062,23063,23064,23065,23066,33824-G Application for Service ............................................................................................ 27248,27249-G Contracts ........................................................................................................................... 17051-G Special Information Required on Forms ...................................................... 30088,32872,32873-G Establishment and Reestablishment of Credit ............................................. 22126,30687,34524-G Deposits .................................................................................................................. 31330,28655-G Notices ....................................................................................31924,17580,31925,30689,31926-G Rendering and Payment of Bills .................................................31914,34525,31381,33305,33507, ....................................................................................................... 27345,31167,33978,32307-G Disputed Bills .............................................................................................. 18214,18215, 18216-G Discontinuance and Restoration of Service .................... 31699,34518,18219,18220,27251,34519, ............................................................ 18223,18224,18225,18226,18227,27252,33506,19710-G Rates and Optional Rates ............................................18229,27253,24132,21981,21982,34520-G Temporary Service ............................................................................................................ 22832-G Capacity Allocation and Constraint of Natural Gas Service ................. 18231,18232,18233,18234, ......................................... 18235,30690,30691,30692,30693,30694,30695,30696,30697,30698, ...................................... 28283,30699,30700,30701,30702,29787,28289,28290,30703,28292-G Gas Main Extensions .....................21543,18802-18803,32408,20350,29271,31168,26827,21544, ............................................................ 21545,22376,22377,22378,22379,26828,26829,18814-G Gas Service Extensions ................. 21546,18816,17728,17161,18817,18818,18819,18820,18821, ....................................................................... 18822,29273,18824,18825,17737,18826,18827-G Meter Tests and Adjustment of Bills for Meter Error ..................14450,28656,28764,28770,28771, .................................................................................................................. 28772,28773,28774-G Adjustment of Bills for Billing Error ............................................................... 22936,28657,29274-G Adjustment of Bills for Unauthorized Use .................................................... 22937,14460,14461-G Supply to Separate Premises and Submetering of Gas ............................... 22790,17796,13401-G Medical Baseline Quantities......................................................................... 21119,31932,21121-G (Continued) Advice Decision 4050-G Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Attachment 1 Advice 5452-E Cal P.U.C. Sheet No. Title of Sheet Cancelling Cal P.U.C. Sheet No. 43629-E* ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 1 43630-E* ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 2 43631-E* ELECTRIC TABLE OF CONTENTS Sheet 1 43321-E 43632-E* ELECTRIC TABLE OF CONTENTS Sheet 17 43319-E Page 1 of 1
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Original U 39 Cal. P.U.C. Sheet No. 43629-E* San Francisco, California ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 1 HT. Officer Compensation Memorandum Account (OCMA-E) 1. PURPOSE: The OCMA-E is a memorandum account established pursuant to Resolution E4963 and Public Utilities Code Section 706, as enacted by Senate Bill 901 (2018, Dodd). Public Utilities Code Section 706 requires, among other things, that all forms of compensation for officers of electrical or gas corporations shall be paid solely by shareholders. The purpose of the OCMA is to track: (1) compensation for officers of the utility that is authorized in General Rate Cases (GRCs), Gas Transmission and Storage (GT&S) rate cases, other CPUC proceedings, or resolutions and; (2) actual compensation paid to officers as defined by Public Utilities Code Section 706. The term “officer” shall be defined as those employees of the investor-owned utilities in positions with titles of Vice President or above, consistent with Rule 240.3b-7 of the Securities Exchange Act. 2. APPLICABILITY: The OCMA-E is effective January 1, 2019, until closed at the direction of the Commission. 3. ACCOUNTING PROCEDURE: The OCMA-E consists of two sub-accounts: The “Authorized Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers in rates as authorized in decisions or resolutions authorizing rates for 2019 and beyond. The “Total Compensation Sub-Account” tracks salaries, bonuses, benefits, and all other consideration of any value paid to officers. Salaries: Salaries and one-time payments not included in the categories below Bonuses: Incentive and Rewards and Recognition Plans Benefits: Medical, Dental, Vision, Life and Accidental Death and Dismemberment Insurance, Wellness, Employee Assistance Program, Relocation, Tuition Refund, and disability benefit payments or insurance. Other Consideration: Executive perquisites, 401(k) and supplemental retirement savings plan Company contributions, severance, and security services (N) (N) (N) I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Original U 39 Cal. P.U.C. Sheet No. 43630-E* San Francisco, California ELECTRIC PRELIMINARY STATEMENT PART HT OFFICER COMPENSATION MEMORANDUM ACCOUNT (OCMA-E) Sheet 2 HT. Officer Compensation Memorandum Account (OCMA-E) 3. ACCOUNTING PROCEDURE: (Cont’d) PG&E shall maintain this account by making monthly entries for Salaries and Bonuses and annual entries for benefits and other consideration as follows: A Authorized Compensation Sub-Account 1. A credit entry equal to the salaries, bonuses, benefits, and all other consideration of any value set aside to be paid to its officers as authorized in decisions or resolutions authorizing rates for 2019 and beyond, primarily the GRC and GT&S rate cases. B. Total Compensation Sub-Account 1. A debit entry equal to the salaries, bonuses, benefits, and all other consideration of any value paid to its officers. 4. DISPOSITION Amounts authorized in rate cases, resolutions or other proceedings before the Commission, tracked in the OCMA may be addressed in PG&E’s GRC or other appropriate Commission proceeding and should be refunded to customers in rates consistent with Public Utilities Code 706 and as deemed appropriate by the Commission. (N) (N) (N) I I I I I I I I I I I I I I I I I I I I (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 43631-E* 43321-E San Francisco, California ELECTRIC TABLE OF CONTENTS Sheet 1 TABLE OF CONTENTS SCHEDULE CAL P.U.C. SHEET NO. TITLE OF SHEET Title Page .............................................................................................................................. 43631*-E Rate Schedules ........................... 42793,42794*,42795,43271,42797*,42798,40921,43322,41965-E Preliminary Statements ...................................... 41966,35423,41796,37737,34373,37727,43632*-E Rules ................................................................................................................ 43022,43023,43210-E Maps, Contracts and Deviations ............................................................................................ 37960-E Sample Forms ... 40925*,37631,41151*,41573*, 37632,41152*,41153,37769,41786,36059,37169-E (T) (T) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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Cancelling U 39 Revised Revised Cal. P.U.C. Sheet No. Cal. P.U.C. Sheet No. 43632-E* 43319-E San Francisco, California ELECTRIC TABLE OF CONTENTS PART Sheet 17 CAL P.U.C. SHEET NO. TITLE OF SHEET Preliminary Statements (Cont’d) Part GA Part GB Part GC Part GD Part GE Part GF Part GH Part GI Part GJ Part GK Part GL Part GM Part GN Part GO Part GP Part GQ Part GR Part GS Part GT Part GU Part GV Part GY Part HA Part HB Part HC Part HD Part HE Part HF Part HG Part HH Part HI Part HL Part HQ Part HR Part HT Greenhouse Gas Expense Memorandum Account .............................................. 32419,32420-E Greenhouse Gas Revenue Balancing Account .................................................... 35256,40560-E California Energy Systems for the 21st Century Balancing Account ................................ 40561-E Smart Grid Pilot Deployment Project Balancing Account ......................... 32540,32541, 32542-E Statewide Marketing, Education and Outreach Expenditure Balancing Account ............ 37728-E Customer Data Access Balancing Account – Electric ..................................................... 33136-E Mobile Home Park Balancing Account - Electric .................................................. 41091,41092-E Energy Data Center Memorandum Account – Electric.................................................... 33940-E Major Emergency Balancing Account (MEBA) ................................................................ 40563-E SmartMeterTM Opt-Out Program Balancing Account - Electric (SOPBA-E)35625,35626,35627-E Hydro Licensing Balancing Account (HLBA) ................................................................... 40564-E Nuclear Regulatory Commission Rulemaking Balancing Account (NRCRBA) ............... 40565-E San Francisco Incandescent Streetlight Replacement Account ...................................... 34364-E Disconnection Memorandum Account - Electric (DMA-E) ............................................... 34604-E Green Tariff Shared Renewables Memorandum Account (GTSRMA) ..... 40566,40567, 40567-E Energy Efficiency Financing Balancing Account – Electric (EEFMA-E) .... 35292,35293,35294-E Green Tariff Shared Renewables Balancing Account (GTSRBA) ............. 40569,40570,35377-E Residential Rate Reform Memorandum Account (RRRMA) ................................ 40571,40572-E Assembly Bill 802 Memorandum Account - Electric ........................................................ 40573-E Z-Factor Memorandum Account (ZFMA-E) ..................................................................... 40574-E Distribution Interconnection Memorandum Account (DIMA) ........................................... 40575-E Electric Vehicle Program Balancing Account (EVPBA) ................................................... 40576-E Avoided Cost Calculator Memorandum Account ............................................................. 40000-E Distribution Resources Plan Demonstration Balancing Account ..................................... 40577-E Rule 20A Balancing Account ........................................................................................... 41736-E Tax Memorandum Account (TMA-E) ............................................................................... 41088-E Executive Compensation Memorandum Account (ECMA-E) ............................... 40699,40700-E Distribution Resources Plan Tools Memorandum Account (DRPTMA) ............... 42139,42140-E Emergency Consumer Protections Memorandum Account - Electric (WCPMA-E) ....................... ............................................................................................................................. 43007,43008-E Transportation Electrification Balancing Account (TEBA)……42575,42576,42577,42578, ....................................................................................................... 42579,42580,42581,42582-E Solar On Multifamily Affordable Housing Balancing Account (SOMAHBA) .................... 41781-E Wildfire Expense Memorandum Account (WEMA-E) ......................................... 42604, 42605-E Fire Risk Mitigation Memorandum Account (FRMMA) ................................................... 43314-E Net Energy Metering (NEM) Balancing Account (NEMBA) ............................................. 43317-E Officer Compensation Memorandum Account (OCMA-E) ................................. 43629*,43630*-E (N) (Continued) Advice Decision 5452-E Issued by Robert S. Kenney Vice President, Regulatory Affairs Submitted Effective Resolution December 24, 2018 January 1, 2019 E-4963
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