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Ord 13-2016 5/17/2016 Ordinance No. 13-2016 Ordinance 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; 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 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 Wichita Falls, Texas, ("City") is a gas utility customer of Atmos Energy Corp., 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, 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 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 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, 2016, Atmos Mid-Tex filed its 2016 RRM rate request 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, as well as ACSC's counsel and consultants, recommend that ACSC Cities approve an increase in base rates for Atmos Mid-Tex of $29.9 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 Company, and are just, reasonable, and in the public interest; and, WHEREAS, the RRM Tariff contemplates reimbursement of ACSC's reasonable expenses associated with RRM applications. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS, THAT: 1. The findings set forth in this Ordinance are hereby in all things approved. 2. The City Council finds that 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. 3. 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 $29.9 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. 4. 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. 5. Atmos Mid-Tex shall reimburse the reasonable ratemaking expenses of the ACSC in processing the Company's 2016 RRM filing. 6. To the extent any resolution or ordinance previously adopted by the Council is inconsistent with this Ordinance, it is hereby repealed. 7. 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. 8. 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. 9. 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, 2016. 10. 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, AftachmentA VID-TEX DWISION RRIC Tanlff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: R—RESWENTIAL SALES ALL CUSTOMERS IN THE MI D-TEX DMSION EXCEPT THE CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECT'FVE DATE- Bills Rendered on or after M01IM16 PAJGE- 12 Appficaflon Appliaable to Residential Customers for all natural gas provkM at one Point of Delivery and,measured, through one meter. Type of Service Where service of the type desired by Customer is not already avalable at the Point of Delivery,additicnai chargasand special conlrarl arrangements belween Company and,Custarreir may be mquired prior to servme being furnished. Menthly Rate, Custorner's mon"bM will be cal ated by adding the falloWng Customer and Cofoharges to the arnounts due under khe riders listed below Charge AwaLtrit Cusbamer Charge per Bill $19.1 G per nmnth Rider GEE Surcharge s D-C(2 per ninnim, Total Custoirw Charge $19.12 per nmnth Carimmodity Charge—AM Qd $0.1137B per Cof was Cost Recovery.Plus an amount for gas costs and upstream, kranspimlation costs calculated in accordance with Part(a�and Part(b), Ij,of FUder WR. Weather Nonnalization Adjustment: Plus or Minus an affnount for weather nonnalization, cakulated,in accordance wM Rider WNA, Franchise FeeAdjustmert:Phis an arnount for Fran se fees callcuiated in aocontance wfth Rider FF., Rider FF is only appfoable to customers inside the corporate firrifts of any inoimporsted, mwlkipalfty. Tax Adjusonent Phis area mt for tax cabmlated In accordance vAlfi Rider TAX- Swcharges:Plus an,amount for surcharges calculated in accordance v&h the applicable rideqs)- Agreement An Agreement ftw Gas Service may be red ukad. molfica- Service hereunder and the rates for services prowded are subject to the orders of regulatory bodes havmg jLffisdiction and,to the Company's Tanff for Gas Service- 'Retererm Rder GEE-CmEervahan and Energ Ef0clemy as,: In GUD 10171l.Sumhaqft tilting a7eible July 1.M15. AftachmentA MID-TEX DWISION RRIC Taniff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: C—COMMERCIAL SALES ALL CUSTOMERS IN THE MID-TEX DMSION EXCEPT THE CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECT'FVE DATE- Riffs Rendered on or after M01M16 PAGE- 13 Application Applicable to CommerciM Customers for afi naftnal gas provided at one Point of Defivery and,measured, through one meter and to Industrial Customers wilh an average annual)usage of less,than 30,000 W. Type of Service Where semoe of the type desired by Customer is not already available at the Point of Delivery,additional ado argesand special contract arrangements between Company and,Customer may be required prior to se, ' it ing,fumiished. Monthly Rate, Custornees morifty bM wffl be calcullated by adding the friflowng Customer and C-cf,charges to the amounts due under the riders listed below. Chaqp Amount Customer Charge per BE $41.75 per month Rider GEE Swoharge $ 0.02 per month Total Customer Charge $41.77 per month Commodity Charge—AM Crof $0.094"per Q_f s Cost Recovery:Phis an amount lor gas costs wid upstrea m kranspoftstKM costs calculated in accordance with Part(a)and Part(h),respedivelyof Rklef,&GR., Weather Normalization Adjustment Plus or Minus, an amount foT weaffier normalization calculated in arowdanoe vAth Rider WNA, Fran chi_se Fee Adjusiftnent Plus an affnount for franchise fees callcuislad in accordarboa mdh Rider FF., Rider FF is only applimabie to customers inside the,corlowakee limits of any inowporated municipwity. Tao Adjustment Plus an amourit for tax oa latedl in accordance wAh Rider,TAX- Surcharges:Plus an amount for surd-karges catculated in accordance vith, the applicaVe rider(s)_ AgreentmI An Agreement for Gas Servbce may be taquiked. Notice &Emvice hereunder mid the rates for services provided are subject to the orders of lstory bodies having juffisdiakn and to the Cramp Tanff for Gas Servme- 1 Reftmme FJder CEE-Curseva6m,arml BmT Effkbmvf as: In GUD 10171D Sumhwp b9ldi;a7edve JiAy 1,2315. AftachmentA MID-TEX DWISION RRIC TaAff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: I—INIDUSTRIAL SALES ALL CUSTOMERS IN THE MID HE-TEX DIVISION EXCEPT T CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECTIVE DATE- Riffs Rendered on or after M01MIS PAGE- 14 Application Applicable to hidustrial Cushmners wth a maximum daily Luiage(MDU)of less than,3,509 WBtu per day for all naliffal gas provided at one Point of Delivery and nweasuTed through one meter, Serace for, Inifusttrial CustomeTs wiffi an MOO equal to or greater than 3,501)MLIEtu per day will be provided at Companys option and wit require Ii contract arrangements between Company and Customer, Type of Serywe WhLre septic aofthet -desired by Customer is not already avalable at the Pond of Delivery,additional ype charges and specal conbract arrangements betmeen Company and Customer may be required per to senrine beingi funushed. Montt*Rate Custcmee5 mondAy big Mll,be calculated by addk7g the faflosing Customer arod MMBbu charges to the amounts due under the nders listed below- ChWW Aumunt Custom eff-Clwarge per Meter 4 73&00 per month First 9 MhStu to 1,500 MM13W $03096 per ML§Bku Ne�ft 3,500 MMStu $0.2267 W MMStu AN MME[tu over 5.OM Pat UBtu, S 0.0486 per Pat UBtu, Gas Cost Recovery:Plus an amount lor gas costs and upstream transportaton costs caiculated in accordance with Part(a)and Part(b),respectively,of Rider WR., Franckwse Fee Ac@ustrnent:Pkis an amount for franoWse fees calmiated in accordaroe wan Rider FF., Rider FF is only appbosbte to customers mside the corporate limits of any inopqxrsted, munKipallity. Tax Adjustment Plus an antount fbr tax calculated in scoordance wfth Rider,TAX- Stacharges7.Plus an amount for sLffoharges calculated in a ce,wfth the applicalAe riders) Cu Oveq3u[t Fee Upon, nod.ication by Company of an event of curtailment or mterruntion of Customer's de!IN4mies. Customer will,for.each MMEtu delivered in excess of the stated level of alltadment or intenrupbori,pay C4wnpany 200%of mt price for the Hatt'point listed in Raffm Gas Dai6e published for the applicable Gas Day in the table entiffed'Daily Price Survey." Relpfacernerd Index In the event the'rrucipoin17 or-ozrntnoin-once for the Katy point lisitecl in Platte Gas hardy in the table entited'Daily Price Survey is no longer published,Company will cagoulate Ute applicable imbalance fees uhkbng a dady price index recognized as authoritative by the n gas industry and most closely approArnaft the appicable inclex. AftachmentA MID-TEX D1141SION RRIC TaAff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: I-MDUSTRIAL SALES ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECTIVE DATE- Biffs Rendered on or after 0901MIS PAGE- 15, ftreemien't An Agreenbeent for Gas Sermoee may be required- Notice Servre hereunder and the rates for senqces pruinded are subject to die,orders of regubtory bodes having junsdictm and,to the Company's Tariff for Gas-1-ervice. Special,Conditions In order to receive serAre under Rate,1,Custorner must haaoe the type of rneter required by CompaW Customer must pay Company al costs associated with the acquisffibn and installation of the nieter- AftachmentA MID-TEX DWISION RRIC Tanlff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: T-TRANSPORTATMIN ALL CUSTOMERS IN THE MID-TEX DMSION EXCEPT THE CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECTIVE IDATE_ Riffs Rendered on or after M01MIS PAJGE- 16 Alopfir-tion Applicable, in the,event that any has entered into a Train,spasm bon Agreement,to a cuskoter directly conrmcted to the Atmos,Energy Corp.,Mid-Tex Division Distributiori System(Customer)for the transportation of all natural gas supplied by Customer or Customers agent at one,Point of Delivery for use in Customers faclity. Type of Service Where service of this type desired by Customer is not alteady awalable at the PbW of Delivery,adcrifional charges and specal contract arrangements between Company and OusicimeT may be required per to service,being funiished. Mortithtli Rate Custwnin's bffl vihl be calculated by adding,the follaiving Customer and LIMBtu charges to,the amounts and quaribbes due,under the riders lisLad be kw. Change Amount Custorner Charge per Aileter 1$738.00 per month First 9 MIMEhu to 1,500 MMBW $0.3096 per MMBkU Next 3,500 WSW, $0.2267 per MPAStu AN MME[tu over 5.OM WSW S 0.0486 per WSW Upstream Transportation Cost Recovery: Plus an amount ftw upstream transpoitation costs in accordance with Part(b)of Rider GCR. Retention Adfustment Plus a quantity of gas as cal acted its:acocirdance with Fiber RAL Franchise Fee,Adjustment:Plus,an amount for franchise fees,caitnuiated in aaccudance,with Rider FF. Rider FF is only app"ble to customers inside the corporate firints of easy incorconated MLOEipality. TaxAdjuskment Phis an amount fix tax calculated in somriance wfth Rider TAX- SLqcharges:Flus an amoLmt for suma-harges,calmdated in accordance-with the applicabLe rid Ws)- lees halance Fees AN fees charged to, Cuntomer under this Rabe, Schedule wdl be edl on the quantities detemninad,under the applicabBe Transportation Agreement and quarmtes vWlV not be,aggregated for any CListomer with,rmiftiple Transportsfion Agreements for the purposes ol'such fees. Monfl*Imbalance Fees Gusiomer shall pay Company the greater of(1)$0.10 per MMEltu,or J4)150%of the difference per MM[Btu between the highest and buinest'mudpoint7 price for the Katy point lasted in Platte Gas Daify in -table , the erdybed 'Dady Price Survey dur€ng month, for the MMBtu of Customer's monthly Cumulative Imbalance,as defined in the alopficable Transportation Agreement,at the end of each,nmnth that exceeds 10%&Cusbornees receipt quantifiesforths,nbDnth., AftachmentA MID-TEX DWISION RRIC Taniff No- ATMOS ENERGY CORPORATION RATE SCHEDULE: T—TRAINSPORTATMIN ALL CUSTOMERS IN THE MID-TEX DMSION EXCEPT THE CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECTIVE IDATE_ Riffs Rendered on or after M01MIS PAGE- 17 Curtarnemt OveTWIt Fee Upon notification by Company of an, event of ourtailmerrt or sat ion of Customer's deirveffies, Customer will,for each MMBtu delivered,in excess of the,stated level of curtailment or interTuptkm,pay Company 2{30%of the midpomt pnce for the Katy point lis di in Raft Gas Dally published for the applicable Gas Day in the tableenbtled'Daily Price Survey." ReplacemeM Index In the event the'rridpomf'or'commorr once for the Katy point Baled in PJaft Gaz Daffy in the table entitied'Daily Price,Surveyis no longer pubEshed,Company wffl ca"gate the applicable imbalance fees utilizing a daly price index recognized as authoritative by the naturad gas indListry and nvast cioselly approximating tfts appr5rable index. Agreernent A transportatKm agreement is requked. Notice Servioe hereunder and the rates for seroces prowded are subject to the tiers of relpilatoly bodies havingjLffisdiction and to the Company's Tiff for Gas Servoe- Special Condiflons, In order to receive seivice under Rate T,ouslorner must lave die type of meter requwed by Company. CLr.twneT must pay Company all costs associaLed wth the acqutston,and installation of the meter- AftachmentA MID-TEX DNISION AT ENERGY CORPORATION RIDER: WKA—WEATHER NORMALIZATION ADJUSTMENT ALL CUSTOMERS IN THE MITi D-TEX DMSION EXCEPT T CITY OF APPLICABLE TO: ALL AND UNINCORPORATED AREAS EFFECTIVE DATE- Riffs Rendered on or after 1 1101MIS PAGE- 41 Provisions for Adiustmert The Comnicidtty Charge,per Ccf(11M cubic feet)for gas servEce,set forth in any Rate Schettules LAilmed by the otnes of the Mid-Tex Division seise area for determirmng normalzed wnter penod revenues shall be adjusted by an amount hereanafter descrRied, wtoph amount v5 reFerred to as &a "weather Normallizaton Adjustment" The Weather Narma1Lz:aficn Adustment shall apply to all tempemkire sansiffwe resMential and commercial bdi5 based on,meters neai:ll durhg ffm_-reveme months of Wvembar throughApTil- The five regionall weafl-Ker stations areAblene,Austin,Dallas,Waco,and Wichita Falls. GornmAghon of We Normalmsfian Adiustnent The Weather Normaltzation Adjustment Factor shall be computed to the nearest ana,-hundreifth cant per Gcf by the following farmulx. (HSFi X (N DD-ADD) WNAFi = i (BLi + 'HSFi x ADD) Where any partioudar Rate Schedule or biffing classification within any such particular Rate,Schedule fi-atcontams more thsn one kiffing ctassrIzation WMAFi = Weatber Normalization Adjustment Factor for the til rate sched4e or classftenion expressed in cents per Ccf Ri Commodtitr Charge rate of temperahwe sense sales for the P sdiediffe or classification. HSFi heat sensitive factor for the ith schedule or dassificabon divided by the aveiage big count in Ittat class N DD = biding cycie noirmal heating,degree days calculated as the sirnpieten.-year aveTage of a heating degree days. ADD = biding cycle actual heating degree days. Bli base lead sates for the ith schedule or classification divided by the average bill count in,that class The Weadter Normalization Adjustment for khe jth custy in ith rate schedule is ownWed as: WNA WNAFi x qj W; "is the relevana sales quantity for the,ith custogner in ith rate schedLVe- AftachmentA MIO-TEX DNISION AT ENERGY CORPORATION RIDER: WKA—WEATHER NORMALIZATION ADJUSTMENT ALL CUSTOMEE MID HE-TEX DMSION EXCEPT T CITY OF APPLICABLE TO: ALL IN TH DALLAS AND UNINCORPORATED AREAS EFFECTIVE OATE- Riffs Rendered on or after 1 1101MIS PAGE- 42 Base UsafHeiat Use Facturs Residenba1 Ctirnmerdad Base Lff.e at Use Base use Heat use Weaffher Station Cd C-cffKDD Cof CcfYHDE) Abilene 10.N 0.1392 98.01 0.6440 Austin 11-21 0.1561 203.38 0.85434 Dadlas 13.72 U.20411 189.83 0.9984 Waco 9.29 0.1411 129.75 0.6695 Wichita 11AG E.1500 122AS 0.5967 Falls On oT before June I of each year,the company posts on its website at atYmsenergy.cwnJrntx-wrva, in Excel forinatt a ibn Adushrrent(WNA)Report to sliew how the company cakulated its VVNJvs bolor dLmng the precedmg,whiter season. Additionally,on or before JLme 1 of each year,the company fles,me hard copy and an Excel,version of the WN4 Report wth the Rail Gaimmission of 7exas'Gas Services Division,addressed to the Director,of that Dkqsmn. Attachment PTDesF of Revenues :1,..:. A C'ORP'.e 1EK Drawill METYEiAR EAMOG _ 31,2NS 2 ,C tn. *i,T. 927,447, "1 dMAW bW .. WfP,F-S,:1 3 4 5 a 7 P & W8,431,486 77. % 1017,8 Fln d ... 84..=,8 18 rCdM 101 71i FUW Old- 9 i�Pt19T �k#5 11 9iE 2 FW GUD 1817M RW im 1' rm 14i7 11 12 19 14 is Is a rya . 17 .M-w 9lr io 20 Rwd.,m a—G" 4 ice% & a" 9; 5„ET&.Rm R..J nw 4 11 ra $ S,3m eT9 lea- & SMA13973 21 & alinal & 0,.0150 12,857m I wC S, eGW7 =1361.497 & Qt137& KENA70 22 ,-dw SI MIST & 1:,8i. 2 423 Gt g. & 1.&9 ZEW,M S 4:1747 81, 23 w & QOBM Si 8.. 2 422 C... S (LOW14 Z928,475 S CL 4TWE. 24 T l & 897 & 38.03 18F r &:. 30 85 379,728 1 MOD 7; JMS 25[,C...Mr T ' .G Tkv tY4 : & a2vff S 01MO& 17„t&7 i&.Fc D ki t Tu 1 CA@ 6 159 IM,10 & ' S,215,747 2ET mG: TAP2M U & b7r§1 S; 6.£121: 1�,m7D k&T C 7&2 3 f36116 '132.. & ❑' 2„ '492 , C.- Tyr 9M :r 8 m 1 & 51'sm, i&T 74 9 MUSTU S- Gla "'M 1 01 Ut,187 8.. 8.. 27447.. & 234i8. : & :&53.. 25 7ce@4 Attachrnent C. Fnz Dta-.m-h 1,zoir ATMOS ENFR13Y CGRF-MID-T-EX DIMIDN PENSON2 AND RETWEE MEDICAL SENEFFU AD4U&TMEWF TE3T YEAR EM12"DECEMBER 21,29115 th..dz-h.- mid-T-D"d P..t- P.11. p..$- R.4-4 Lft. A-..A Pl- Mdh.W F .A Pla. R-W Mad"lFwm 411jub..1 N. D--Nla- rpAP-) ff,At 199-j I rpAP-) Pbm raERPI rFA&wu-3 Tiad W W W W M W 5,191,630 F 2,236450 4 7,B4UGW F i sa,433 F 4,466,AM 2 OZPA E.)M--Fact-,-) 96,41% 96,41% 37A2% 24,77% 37A2% 3 Ft-al'-,Wil .t.W De-had,O&M B-.nb ftn I L.ZI i 4,315,S40 5 273Z473 2,533-S39 i 31,249 $ 157171-5- 4 N D.Mld-7-EZ) 40-'5e% 411.561% 71-32% 1 Dol00% 71.52% 5 KldLT-S.-ft.E.R—I..hftd In Rain-F-P-d U 3.U,41 4 , wa andLT..B—afft EAP—PWGUD 141358 and RRM Td T� Elljdftg 7 Da 2%215TA Bmh—ft,Kj 4 2,B31,ES9 a 2jH3-25O 4 2,525,6M a 34,5ET3 S 2,UH,721 4 19,50,2SM a 9 Tact Y-A a6-dIL-5arhm Un.Tj w 1E27-1791 F 41,SSI) $ 4i.S[C4721 W l.4,G4affSSI 143 11 A4-t-de—m: 12 A-.-tSZZ 4 �06,&"j f MmAull 4 4 41,7174451 13 A—tSM "fig 4I.Es" ej,SDUA723 a,331,412) U T.W,p..12 pl..L.13� �93sg441 ; MDEoll 9 Q,9611 O.SM.4721 5 tAAMA-%l Is Is 17 Noma: Is t=Wm=aM%catft In ram-Tea w Wamil 3enicts cMMm, 19 Z.The ftc=w LMez 2 w64 am basM and ftc=m A--'UljE FIRM 4TEM Yes E=rq,Deim= 31�205j. 29 3 2UU moLnM exclAe vnt coIttm W=h W r=afiocift to N&TerTuraft maKft wx=es 21 4.GUD N�.-lGISS R.the b-th..&ft,d ay"ate 9.H�—benft-aft-L-d 1.ffrc FIRM 7YE D.-,ba,31,M14 lca wp-F-z.B Fqya I®t 2 Attachment C. ATMOS ENERGY CORP-MM-TEX DIVISION PER AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL TEST YEAR ENDING DEC EMBER 31,2915 grureal SgrOcal MEN-Tax DqnHA pa"On pallaton Supplemental Peal-Rathimmem, Ube AcmuntPlan MOffical Prall AcrAwrit Plan Exmzbn BNNMI, Medkal Ron AQ-timent No, DOBalvalml rPAPI 4-FAS IN i rP lERP-j ffAININNG-1 I To. (b) (0) (d) (e) M (9) 1 OOTL-m) 5.101,685 $ ZOMAW 5 7,840,W3 $ 1SO,433 4,46SA313 2 Adkr-aZnb Mki-Tex 41k.56% QZ6% 71ZZ% lD3,W% 71.,52% FYI,5 Tuwefs VW&lBcn BEnelft CuEts�ez=(Wq Rs7umd Cost 3 CaThsM)AMWaIM EG MTX(Ln 11 Ln 2) 2.059,299 $ 1,174&33 $ 5,fO7;955 $ 1 EU,433 3,194.561 4 CAM mdCapital Aftcallon FaGW Ion-D11% IOU-00% 100,W% 10JUM 1 D3.013% FY16 Tmem W ats Da BEn elft Costs To AppTove(emkicling 5 Removed Cost Centem)(Lit,3 X Ln 47 $, ZWS.299 $ 1,174.M $ 5,W7.955 $ 150,433 $, 3,194,561 $, 17197,081 6 7 6 summmy ON COHIB to apprws,-- 9 10 TcAW Pairdw Acmmt Plan(PAP") Ii S607 955 7577,254 I I ToW Pad-Rellmynot Med=l Rmi(FAS I DF) 5 1,174,S33 3j 94,561 4,369094 12 Total SWponw=Executive ReUremefd Rian("SERF`]... $ 153,433 15DA33 13 Total(Ln 10+Ln 11+Lm 12) 2.059.299 $ 1174.&U $ 5,60 USS $ IS3,433 3194,561 12J97J981 14 15 16 GAU EVwse FadDr 96-41% SE41% 37-42% 29.77% r,.AZ% 17 18 Expense PartlEm(La,13 z Ln 16) 1, 1,995,016 $ 1,132,659 $ 2098.M $ 31,249 1, ljgf,24,5 1, 19 2KI Gaplist Fa 3m% 3z9% E2.55% 79.23% 62.58% 21 ,22 Cap=P..::. fLn 131 Ln 2q) 74-83 $ 42174 $ 3509.733 5 119,1,84 $ 1999.313 $ 5,744,687 23 24 Tudal(Ln 10+Ln ZZ} 4 2.069.299 $ lA74Z33 5 S,WTMS 5 10,433 4 3,194,,561 4 12J971981