Title of Regulation: 1VAC20-60. Election Administration (amending 1VAC20-60-80).

Statutory Authority: § 24.2-103 of the Code of Virginia.

Effective Date: March 31, 2023.

Agency Contact: Claire Scott, Policy Analyst, Department of Elections, Washington Building, 1100 Bank Street, 1st Floor, Richmond, VA 23219, telephone (804) 864-8901, or email claire.scott@elections.virginia.gov.

Summary:

Pursuant to Chapters 443 and 444 of the 2022 Acts of Assembly, the amendments (i) clarify what qualifies as a contested election that may be audited by a local electoral board and establish the process for a local electoral board to apply for multiple contested races and (ii) require the local electoral board to choose a risk-limiting audit method by a majority vote and to apply the same risk-limiting audit method to all contested races for which an audit is applied.

1VAC20-60-80. Request for a risk-limiting audit for a contested race within a jurisdiction.

A. For purposes of this section, "contested race" means a contested race wholly contained within the jurisdiction of the county or city for which an electoral board requesting a risk-limiting audit serves.

B. Pursuant to § 24.2-671.2 D of the Code of Virginia, a local electoral board shall follow the process in this section subsection to request a risk-limiting audit of a contested race within its jurisdiction:

1. At the public canvass meeting following the election, an electoral board may elect to request an a risk-limiting audit of a contested race, or multiple contested races, within its jurisdiction (risk-limiting audit) by a majority vote.

2. If a question to request a risk-limiting audit achieves a majority vote, an electoral board must complete Form submit a completed SBE 671.2(D) Request for Risk-Limiting Audit Form to request State Board of Elections (SBE) approval of the audit. If requesting audits of multiple contested races, an electoral board must submit a completed SBE 671.2(D) Request for Risk-Limiting Audit Form for each race. If risk-limiting audits are requested for multiple contested races, the electoral board must request the same method of conducting the audit for each race.

3. The SBE will grant a request for a risk-limiting audit within a locality's jurisdiction of a contested race if:

a. The submitted Form SBE 671.2(D) Request for Risk-Limiting Audit Form contains sufficient information for the SBE to determine that the local electoral board members cast a majority vote in favor of the audit request;

b. The submitted SBE-671.2(D) Request for Risk-Limiting Audit Form contains sufficient information for the SBE to determine the method of conducting the risk-limiting audit chosen by a majority vote of the electoral board, and, in the event that risk-limiting audits are requested for multiple contested races, the requested method of conducting the risk-limiting audit is the same for each race;

c. The submitted Form SBE 671.2(D) Request for Risk-Limiting Audit Form contains sufficient information for the SBE to determine which contested races are subject to the requested audit and that those contested races are in fact wholly contained within the jurisdiction of the city or county for which the local electoral board serves;

c. d. The SBE concludes that the audit is permissible under § 24.2-671.2 of the Code of Virginia and all other relevant provisions of law; and

d. The following conditions are met:

(1) e. The margin of the candidate with the most votes and the second most votes is equal to or greater than 1.0%; and (2) The number of estimated ballots to be sampled exceeds 15% of the total number of ballots cast.

4. Upon granting an electoral board's request for a risk-limiting audit, the SBE may grant an extension not to exceed two weeks of the local electoral board's certification deadline pursuant to § 24.2-671 of the Code of Virginia if necessary for the conduct of the audit.

Title of Regulation: 9VAC25-610. Groundwater Withdrawal Regulations.

Agency Contact: Elizabeth Gallup, Guidance and Regulation Coordinator, Department of Environmental Quality, P.O. Box 1105, Richmond, VA 23218, telephone (757) 432-3581, or email elizabeth.gallup@deq.virginia.gov.

FORMS (9VAC25-610)

Groundwater Withdrawal Application Submission Checklist (eff. 2/2023)

Department of Environmental Quality Water Division Permit Application Fee Form, Form 5 (rev. 10/2018)

Application Instructions for Completing a Groundwater Withdrawal Permit Application (rev. 11/2013)

Application for a Groundwater Withdrawal Permit (rev. 9/2012)

Groundwater Withdrawal Permit - Change of Ownership Agreement Form (rev. 11/2013)

Application for a Groundwater Withdrawal Permit (rev. 11/2022)

Groundwater Withdrawal Permit - Change of Ownership Agreement Form (rev. 7/2022)

Uncontested Termination Agreement (rev. 11/2013)

Uniform Water Well Completion Report, Form GW-2 (rev. 8/2016)

Uniform Water Well Completion Report Well Abandonment Form, GW-5 (rev. 8/2016)

Public Notice Authorization Form - Authorization for Public Notice Billing to Groundwater Withdrawal Permit Applicant (rev. 11/2013)

Preapplication Meeting - Application for a Groundwater Withdrawal Permit (rev. 9/2012)

Local and Areawide Planning Requirements (rev. 9/2012)

Quarterly Groundwater Withdrawal Report (rev. 11/2013)

Mitigation Plan (rev. 11/2013)

Existing Users Groundwater Withdrawal Permit Application and Instructions (eff. 2/2014)

Public Notice Authorization Form - Authorization for Public Notice Billing to Groundwater Withdrawal Permit Applicant (rev. 10/2019)

Preapplication Meeting - Application for a Groundwater Withdrawal Permit (rev. 6/2021)

Local Government Ordinance Form (rev. 9/2019)

Quarterly Groundwater Withdrawal Report (rev. 12/2019)

Mitigation Plan (rev. 10/2019)

Title of Regulation: 11VAC20-30. Texas Hold'em Poker Tournament Regulations (adding 11VAC20-30-10 through 11VAC20-30-210).

Statutory Authority: § 18.2-340.19 of the Code of Virginia.

Public Hearing Information:

Public Comment Deadline: May 10, 2023.

Agency Contact: Michael Menefee, Program Manager, Charitable and Regulatory Programs, Department of Agriculture and Consumer Services, 102 Governor Street, Richmond, VA 23219, telephone (804) 786-3983, or email michael.menefee@vdacs.virginia.gov.

Summary:

Pursuant to Chapters 554 and 609 of the 2022 Acts of Assembly and in conformance with Chapter 982 of the 2020 Acts of Assembly, the proposed regulatory action establishes the requirements for charitable organizations wishing to conduct Texas Hold'em poker tournaments to generate charitable funds. The proposed action prescribes the conditions under which a qualified organization may manage, operate, conduct, or contract with a separate operator to conduct Texas Hold'em poker tournaments. The proposed regulation (i) provides that a charitable organization wishing to conduct Texas Hold'em poker tournaments must obtain a permit from the department; (ii) establishes required documents that must be provided to the department, prohibited acts, procedures for recordkeeping and bank account maintenance, and contract and lease requirements; (iii) requires that any person administering a Texas Hold'em poker tournament for a charitable organization must register with the department as an operator; (iv) requires the registration of a landlord who rents, leases, or otherwise provides a premises to a charitable organization to hold a Texas Hold'em poker tournament; (v) establishes requirements for Texas Hold'em poker tournaments, including a fixed entry fee, use of poker cards and poker chips, posting house rules, and prohibited acts; and (vi) outlines training requirements for all persons working or volunteering at a poker tournament, including a prohibition of staff of the charitable organization or the operator from participating as a player in the poker tournament.

Chapter 30

Texas Hold'em Poker Tournament Regulations

11VAC20-30-10. Definitions.

The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:

"Administer" means the conduct of activities by an operator that are associated with production of a poker tournament.

"Agent" means any person authorized by an operator, charitable gaming supplier, or landlord to act for or in place of such operator, supplier, or landlord.

"Charitable Gaming Law" means Article 1.1:1 (§ 18.2-340.15 et seq.) of Chapter 8 of Title 18.2 of the Code of Virginia.

"Charitable host representative" means a person who (i) is a bona fide member, as defined in § 18.2-340.16 of the Code of Virginia, of the qualified organization; (ii) meets all other requirements for bona fide members set forth in the Charitable Gaming Law and regulations adopted pursuant thereto; (iii) does not receive remuneration pursuant to § 18.2-340.33 of the Code of Virginia; and (iv) is responsible for the oversight of the written contract between the qualified organization and operator during the poker tournament.

"Conduct" means the actions by a qualified organization associated with the provision of a poker tournament during and immediately before or after the permitted activity, which may include (i) dealing playing cards; (ii) distributing poker chips; (iii) distributing prizes; and (iv) any other services provided by a charitable host representative, volunteer game worker, or volunteer dealer.

"Dealer" means a volunteer or volunteer member of a qualified organization or an employee, contractor, volunteer, or agent of an operator whose primary function is to distribute cards to players and manage the action at the poker table during a poker game.

"Department" means the Virginia Department of Agriculture and Consumer Services.

"Fiscal year" means the 12-month period beginning January 1 and ending December 31 of any given year.

"Flush" means a hand consisting of five cards of the same suit.

"Four of a kind" means a hand consisting of four cards of the same rank, with four aces being the highest ranking four of a kind and four deuces being the lowest ranking four of a kind.

"Full house" means a hand consisting of three of a kind and a pair, with three aces and two kings being the highest-ranking full house and three deuces and two threes being the lowest ranking full house.

"Game manager" means a person who (i) is a bona fide member, as defined in § 18.2-340.16 of the Code of Virginia, of the qualified organization that is managing, operating, and conducting the poker tournament; (ii) meets all other requirements for bona fide members set forth in the Charitable Gaming Law and this chapter; (iii) does not receive remuneration pursuant to § 18.2-340.33 of the Code of Virginia; and (iv) is responsible for the operation of the qualified organization's poker tournament.

"Hi/Lo" means a variation of Texas Hold'em poker in which the highest or lowest poker hands split the pot.

"Immediate family" means a person's spouse, parent, child, sibling, grandchild, grandparent, mother or father-in-law, or stepchild.

"IRS" means the U.S. Internal Revenue Service or its successor.

"Landlord" means any person who owns or leases any premises devoted in whole or in part for use to hold a poker tournament or such person's agent, firm, association, organization, partnership, corporation, employee, or immediate family member thereof or any person residing in the same household as a landlord.

"Manufacturer" means a person that assembles from raw materials or subparts a completed piece of charitable gaming equipment or supplies. "Manufacturer" also means a person who or an entity that modifies, converts, adds, or removes parts to or from charitable gaming equipment or supplies.

"Operator" means a person who is not affiliated with a qualified organization pursuant to 11VAC20-30-90 and who has registered with the department in accordance with 11VAC20-30-50 to administer poker tournaments.

"Pair" means two cards of the same rank.

"Poker game" means a Texas Hold'em poker game as defined in § 18.2-340.16 of the Code of Virginia.

"Poker tournament" means a Texas Hold'em poker tournament as defined in § 18.2-340.16 of the Code of Virginia.

"Pot" means the total amount bet by players during a poker game.

"Rakes" or "cutting of pots" means the taking of a portion of the pot as a fee or other compensation for providing services during a poker game or tournament, including the services of a dealer.

"Remuneration" means payment in cash or the provision of anything of value for goods provided or services rendered.

"Re-buy" means a player's purchase of additional poker chips at a predetermined time and for a predetermined fee.

"Royal flush" means a hand consisting of an ace, king, queen, jack, and 10 of the same suit.

"Shuffler" means a device that randomizes playing cards.

"Straight" means a hand consisting of five cards of consecutive rank, regardless of suit, with an ace, king, queen, jack, and 10 being the highest ranking straight and an ace, two, three, four, and five being the lowest ranking straight provided, however, that an ace may not be combined with any other sequence of cards for purposes of determining a winning hand (e.g., queen, king, ace, deuce, three).

"Straight flush" means a hand consisting of five cards of the same suit in consecutive ranking with king, queen, jack, 10, and nine being the highest ranking straight flush and ace, deuce, three, four, and five being the lowest straight flush provided, however, that an ace may not be combined with any other sequence of cards for purposes of determining a winning hand (e.g., queen, king, ace, deuce, three).

"Suit" means one of the four categories of cards: club, diamond, heart, or spade, with no suit being higher rank than another.

"Three of a kind" means a hand consisting of three cards of the same rank, with three aces being the highest ranking three of a kind and three deuces being the lowest ranking three of a kind.

"Two pairs" means a hand containing two pairs.

"Tournament chip" or "poker chip" means a token used for wagering in a poker tournament that has no cash value.

"Tournament manager" means a person who is employed or contracted by an operator to administer poker tournaments for a qualified organization.

"Use of proceeds" means the use of funds derived by a qualified organization from its charitable gaming activities for the organization's lawful religious, charitable, community, or educational purpose.

11VAC20-30-20. General requirements.

A qualified organization permitted to conduct poker tournaments shall comply with all applicable provisions of the Charitable Gaming Law, all applicable provisions of 11VAC20-20, and all other regulations adopted pursuant to the Charitable Gaming Law.

11VAC20-30-30. Organization eligibility; permit requirements.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-20 regarding organization eligibility and permit requirements.

11VAC20-30-40. Permit application process for an organization.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-30 regarding the permit application process for an organization.

11VAC20-30-50. Operator registration.

A. No qualified organization shall conduct a poker tournament utilizing an operator that is not registered with the department.

B. Any person wishing to administer a poker tournament in Virginia shall obtain a registration from the department. A person seeking to administer a poker tournament on behalf of a qualified organization shall apply to the department for an operator registration on a form prescribed by the department.

C. Any operator that offers to sell, sells, or otherwise provides charitable gaming supplies, which includes playing cards for Texas Hold'em poker, poker chips, and any other equipment or product manufactured for or intended to be used in the conduct of a poker tournament, to any qualified organization must obtain a charitable gaming supplier permit in accordance with § 18.2-340.34 of the Code of Virginia.

D. An operator registration shall be valid for a period of one year from the date of issuance or for the period specified on the registration. The department may issue a registration for a period of less than one year.

E. If any information on the registration application changes or is found to be inaccurate, then the applicant shall notify the department and provide the updated or corrected information within three business days of the change or the discovery of the inaccuracy.

11VAC20-30-60. Requirements for administering, conducting, managing, or operating a poker tournament.

A. A person who has managed, operated, conducted, or administered charitable gaming without a valid license, permit, certificate, registration, or other similar authority related to gambling in any state, territory, or possession of the United States; the District of Columbia; or any political subdivision thereof shall not manage, operate, conduct, or administer a poker tournament.

B. A person who manages, operates, conducts, or administers a poker tournament shall not use or continue to use a poker product that has been recalled by the manufacturer.

C. A person shall not administer a poker tournament for a person who is not permitted to conduct a poker tournament or is not authorized to conduct business in the Commonwealth.

D. A person who administers or conducts a poker tournament must notify the department within 20 days of the occurrence, knowledge, or receipt of the filing of any administrative or legal action against the person relating to gambling or the administration of poker tournaments.

E. A person shall not breach any provision of the contract prescribed in 11VAC20-30-180 between an operator and a qualified organization.

F. A person who has been found to have violated any provision of the Charitable Gaming Law or a regulation adopted pursuant thereto shall not manage, operate, conduct, or administer a poker tournament.

G. A qualified organization shall ensure that all persons, including those employed by the operator, involved in the management, operation, conduct, or administration of a poker tournament are trained in the use of any equipment, on the policies and procedures relevant to the person's function, on the person's responsibilities, on the poker game, and on the Charitable Gaming Law and this chapter. The qualified organization shall ensure the completion of the training required by this subsection, and such completion shall be documented, maintained, and available for inspection by the department, at the department's request.

H. No person other than the charitable organization shall submit a permit application or financial report on behalf of a charitable organization.

I. If the department identifies through inspection, audit, or other means that a person is not in compliance with statutory or regulatory requirements or has ineffective internal controls, the department may impose restrictions consistent with the provisions of this chapter.

J. Any records the department deems necessary to complete an inspection, audit, or investigation may be collected by the department from the premises of any location where a poker tournament is conducted or any location where the records are located or stored. The department shall provide a written receipt of such records at the time of collection.

K. A person who administers a poker tournament shall provide the charitable organization a detailed invoice for each tournament the person administers. The invoice shall reflect the following:

1. Name, address, and the organization number of the qualified organization;

2. Date and location of the poker tournament; and

3. Gross receipts, net receipts, and prize disbursement.

L. A person providing security for an organization's charitable gaming activity shall not participate in the charitable gaming activity and shall not be compensated with charitable gaming supplies, including poker chips.

M. A member of a qualified organization; a person associated with the qualified organization; or an immediate family member or person residing in the household of a director, officer, owner, partner, employee, independent contractor, a member of the qualified organization, or a person affiliated or associated with the qualified organization shall not receive compensation from an operator with whom the qualified organization contracts to administer a poker tournament.

N. A qualified organization shall prohibit an operator and the operator's directors, officers, owners, partners, tournament managers, employees, independent contractors, volunteers, and agents or the immediate family members or persons residing in the household of an operator's directors, officers, owners, partners, tournament managers, employees, independent contractors, volunteers, or agents from playing in a poker tournament the operator administers for the qualified organization.

O. A qualified organization shall ensure that any poker tournament the qualified organization conducts or contracts with an operator to administer has internal control policies and procedures that include segregation of duties, cash security, and cash controls based on generally accepted standards.

P. A qualified organization shall only pay a fixed fee to an operator for services. No qualified organization shall pay a gross aggregate compensation to the operator based on a percentage of the revenue the qualified organization collects for that tournament. No other fees, charges or assessments shall be paid by the qualified organization to an operator for administering a poker tournament except such fixed fee.

Q. All persons managing, operating, conducting, or administering a poker tournament shall wear a badge that meets the requirements set forth in 11VAC20-30-90 Q and shall possess a current photo identification, such as a driver's license or other government-issued identification, while managing, operating, conducting, or administering a poker tournament. All persons shall provide the badge and photo identification to the department upon request.

R. A qualified organization shall only contract with an operator (i) that purchases or receives its charitable gaming supplies from a permitted charitable gaming supplier pursuant to § 18.2-340.34 of the Code of Virginia or (ii) is permitted as a charitable gaming supplier.

S. Any house rules that shall govern the poker tournament shall be prominently displayed during each poker tournament. All house rules shall be preapproved by the department and shall be consistent with the Charitable Gaming Law, this chapter, and the official rules for poker tournaments established by the Poker Tournament Directors Association.

T. A qualified organization shall not rent, lease, or otherwise use any premises for the purposes of holding a poker tournament from a person who is not registered with the department as a landlord in accordance with 11VAC20-30-130.

11VAC20-30-70. Suspension, revocation, or denial of permit for organization.

A. Pursuant to § 18.2-340.20 of the Code of Virginia, the department may suspend, revoke, or deny the permit of any qualified organization to manage, operate, or conduct poker tournaments or to contract with an operator to administer the qualified organization's poker tournaments for cause, including any of the following reasons:

1. Any person involved in the management, operation, or conduct of the qualified organization's poker tournaments is found to be in violation of or has failed to meet any of the requirements of the Charitable Gaming Law or this chapter.

2. The qualified organization is found to be not in good standing with its state or national organization.

3. The IRS revokes or suspends the qualified organization's tax-exempt status.

4. The qualified organization willfully and knowingly provides false information in its application for a permit to conduct charitable gaming.

5. Any person involved in the management, operation, or conduct of the qualified organization's poker tournament has been convicted of any felony or any misdemeanor as follows:

a. For any person participating in the management or operation of any charitable gaming:

(1) Convicted of a felony; or

(2) Convicted of any misdemeanor involving fraud, theft, or financial crimes within the preceding five years.

b. For any person participating in the conduct of charitable gaming:

(1) Convicted of any felony within the preceding 10 years; or

(2) Convicted of any misdemeanor involving fraud, theft, or financial crimes within the preceding five years.

6. The qualified organization fails to report a violation as required by 11VAC20-20-610.

7. The qualified organization is found to have managed, operated, or conducted a poker tournament or contracted with an operator or any person that administered a poker tournament on its behalf without a permit issued to the qualified organization to do so.

8. The qualified organization fails to comply with the requirements of 11VAC20-20-30.

9. If the qualified organization uses or intends to use an operator to administer its poker tournament, the qualified organization fails to submit or provide to the department a written contract that complies with 11VAC20-30-180, fails to submit or provide to the department a new or amended written contract with its operator within the 20 days following the date on which the contract is signed by all parties to the contract, or fails to submit or provide to the department a new or amended written contract with its operator that complies with 11VAC20-30-180.

10. The qualified organization, the members of the qualified organization, any persons affiliated or associated with the qualified organization, or immediate family members or persons residing in the household of a member of the qualified organization or a person affiliated or associated with the qualified organization shall not directly or indirectly receive a loan from a landlord, operator, charitable gaming supplier, or the agents, employees, immediate family members, or persons residing in the household of a landlord, operator, or charitable gaming supplier.

B. The failure to meet any of the requirements of § 18.2-340.24 of the Code of Virginia shall be cause for the denial of the permit, and no qualified organization shall manage, operate, and conduct any poker tournaments or contract with an operator to administer the qualified organization's poker tournaments until the requirements are met and a permit is obtained.

C. If the department suspends a qualified organization's permit, the department shall set the terms of the suspension, which shall include the length of the suspension and a requirement that, prior to reinstatement of the permit, the organization shall submit a remedial business plan to address the conditions that resulted in the suspension.

11VAC20-30-80. Poker tournaments.

A. A Texas Hold'em poker tournament is a competition at which:

1. Players shall pay a fixed fee for entry into the competition and for a certain amount of poker chips for use in the competition;

2. Players may be allowed to pay an additional fee during set preannounced times of the competition to receive additional poker chips for use in the competition;

3. Players may be seated at one or more tables simultaneously playing Texas Hold'em poker games;

4. Players shall, upon running out of poker chips, be eliminated from the competition;

5. A set preannounced number of players shall be awarded prizes of value according to how long such players remain in the competition;

6. The tournament has a fixed and predetermined end time in accordance with this section; and

7. The poker chips have no monetary or cash value and no actual currency is wagered.

B. Any poker competition that does not meet the requirements established in subsection A of this section is not a poker tournament and is prohibited pursuant to § 18.2-340.22 of the Code of Virginia. A qualified organization shall ensure its poker tournament meets the requirements established in subsection A of this section.

11VAC20-30-90. Operation of poker tournaments; administration of poker tournaments.

A. A qualified organization shall only manage, operate, and conduct a poker tournament after a permit has been issued pursuant to 11VAC20-20-20 by the department. A qualified organization that contracts with an operator that is registered pursuant to 11VAC20-30-50 shall obtain a permit prior to the operator administering a poker tournament.

B. A person shall only administer a poker tournament for a qualified organization permitted by the department pursuant to 11VAC20-20-20 and shall only administer a poker tournament after the person is registered pursuant to 11VAC20-30-50.

C. A qualified organization's game managers, volunteer game workers, dealers, charitable host representatives, or the immediate family members or persons residing in the household of a qualified organization's game managers, volunteer game workers, dealers, or charitable host representatives shall not participate as a player or otherwise play in the poker tournament in which they served as a game manager, volunteer game worker, dealer, or charitable host representative conducted by or administered for the organization.

D. The qualified organization shall ensure an operator's directors, officers, owners, partners, tournament managers, dealers, employees, independent contractors, volunteers, agents, or the immediate family members or persons residing in the household of an operator's directors, officers, owners, partners, tournament managers, dealers, employees, independent contractors, volunteers, or agents do not participate as a player or otherwise play in the poker tournament for which the operator is contracted to administer.

E. A qualified organization is responsible for all actions performed by its game managers, volunteer game workers, dealers, and charitable host representatives. If a qualified organization contracts with an operator to administer its poker tournament, the qualified organization is responsible for ensuring the poker tournament is administered in compliance with the Charitable Gaming Law and this chapter.

F. A qualified organization may not hold concurrent poker tournaments.

G. A qualified organization may conduct poker tournaments only at a location within the county, city, or town in which the organization's principal office, as registered with the State Corporation Commission, is located or in an adjoining county, city, or town. A qualified organization may not conduct poker at an establishment that has been granted a license pursuant to Chapter 2 (§ 4.1-200 et seq.) of Title 4.1 of the Code of Virginia unless such license is held by the organization.

H. A qualified organization shall ensure that all persons, including the operator's employees, independent contractors, volunteers, or agents, involved in the management, operation, conduct, or administration of a poker tournament are trained in the use of any equipment, on the policies and procedures relevant to the person's function, on the person's responsibilities, on the poker game, and on the Charitable Gaming Law and this chapter. All training courses shall be approved in advance by the department.

Any person who will serve as a dealer shall be trained, at a minimum, in the following:

1. Procedures for opening and closing tables for the poker tournament, including the proper security procedures regarding poker chip inventories;

2. Procedures for distributing and removing gaming chips and plaques from the poker tournament table;

3. Procedures for accepting cash at the poker tournament table;

4. Procedures for shift changes at the poker tournament table;

5. Procedures for the proper placement of wagers by players and the proper collection of losing wagers and payment of winning wagers; and

6. Recognizing problem and compulsive gamblers at poker tournaments and procedures for informing supervisory personnel.

Before any person who will serve as a dealer is allowed to deal at a poker tournament, the prospective dealer shall pass a table test. A table test shall consist of the dealer demonstrating proficiency at the poker tournament to the satisfaction of the game manager or tournament manager. The qualified organization shall ensure the completion of the training required by this subsection and the successful completion of the table test by the prospective dealer. Such completion shall be documented, maintained, and available for inspection by the department, at their request.

I. The qualified organization shall be responsible for ensuring all house rules are followed during the poker tournament, including those house rules administered by an operator.

J. If a qualified organization is managing, operating, and conducting its own poker tournament, then a game manager must be physically present during the entire duration of the poker tournament. If an operator is administering a qualified organization's poker tournament, then the charitable host representative must be physically present during the entire duration of the poker tournament and ensure the tournament manager is physically present during the entire duration of the poker tournament.

K. A qualified organization shall provide a badge that meets the criteria established in 11VAC20-30-90 Q for each of its game managers, the tournament manager, the charitable host representative, dealers, and other game workers. Each game manager, tournament manager, charitable host representative, dealer, or other game worker shall wear a badge so that the badge is visible to players and to the department during the duration of the poker tournament. Each game manager, tournament manager, charitable host representative, dealer, or other game worker shall also possess a current photo identification, such as a driver's license or other government-issued identification. The game manager, tournament manager, charitable host representative, each dealer, and all other game workers shall provide the badge, current photo identification, or both upon request by the department to do so.

L. If a qualified organization is managing, operating, and conducting its own poker tournament, then a game manager shall complete and sign a poker tournament reconciliation form within the 48 hours following the end of the poker tournament, as required by 11VAC20-30-100. If an operator is administering a qualified organization's poker tournament, then the charitable host representative shall complete a poker tournament reconciliation form, sign it, and ensure the tournament manager signs it within the 48 hours following the end of the poker tournament as required by 11VAC20-30-100.

M. All persons involved in managing, operating, conducting, or administering a poker tournament shall be 18 years of age or older.

N. During a poker tournament held by a qualified organization, no gambling or gaming may take place other than that specifically authorized by this chapter. During a poker tournament held by a qualified organization, no person may use currency, a token that is not an authorized tournament chip, or other thing of value as a wager.

O. No poker games utilizing any electromechanical device or other mechanism employing electronic chips, tubes, video display screens, or microprocessors may be used during a poker tournament.

P. Players must be physically present to play.

Q. During a poker tournament, all game managers, tournament managers, charitable host representatives, dealers, and all other game workers shall wear a badge that includes:

1. A recent photo of the person;

2. The first and last name of the person;

3. The name of the qualified organization or operator; and

4. The date the badge was issued to the person.

11VAC20-30-100. Tournament play.

A. All persons participating as a player in a poker tournament shall be 18 years of age or older.

B. Prior to a poker tournament, a qualified organization must establish the fixed fee that a player must pay in order to enter the poker tournament. The qualified organization must post or advertise the fixed entry fee for the poker tournament and the number of tournament chips received for that entry fee.

C. The qualified organization shall ensure a poker game meets the definition of Texas Hold'em poker game as stated in § 18.2-340.16 of the Code of Virginia.

D. The game manager, charitable host representative, dealer, volunteer game workers, or operator's employees, independent contractors, volunteers, or agents shall not:

1. Allow any wagering in any manner not set forth in this chapter;

2. Accept any direct or indirect tip or gratuity; or

3. Consume alcoholic beverages during the tournament.

E. The dealer shall only be responsible for dealing playing cards and handling tournament chips at the poker table during the poker tournament. The dealer shall not be assigned any other duties or responsibilities not directly related to dealing playing cards or handling tournament chips.

F. The following resources shall be used during a poker tournament:

1. A live dealer;

2. Physical playing cards;

3. Physical tournament chips; and

4. Tables large enough to ensure that players may examine their cards without disclosing the card value to other players. No single table shall have more than 11 players.

G. Re-buys may be allowed at preannounced times within the first three hours of tournament play or until the first break (consolidation or balancing of tables) of the tournament, whichever occurs first. These re-buys must occur at established times that are posted in the tournament rules prior to the beginning of the tournament. A re-buy must contain the predetermined number of poker chips established in the tournament rules. Re-buys may only occur before a player has lost all of his poker chips and may only bring the player up to the original amount of poker chips provided at the beginning of the tournament. A player who has lost all of his poker chips may not re-buy and is eliminated from the tournament.

H. No individual who is participating in the management, operation, or conduct of a poker tournament shall provide any information or engage in any conduct that alters or is intended to alter the outcome of any poker tournament.

I. Tournament chips.

1. All tournament chips used in a poker tournament must be purchased from a charitable gaming supplier permitted pursuant to § 18.2-340.34 of the Code of Virginia.

2. All poker tournaments shall be conducted using tournament chips approved by the department. The tournament chips shall bear the following:

a. The name, logo, or other identification of the charitable organization or operator issuing the tournament chip;

b. The word "Tournament;"

c. The tournament value of the poker chip. No monetary word or symbol, such as dollars ($) or cents (¢), shall be used on any poker chip; and

d. The phrase "No Cash Value."

3. A qualified organization or its operator shall store tournament chips in a secure area.

4. A qualified organization or its operator shall conduct an inventory of all tournament chips and include on a poker tournament reconciliation form prescribed or approved by the department any discrepancy in the inventory and shall include the balance for each tournament value of the poker chip on hand at the beginning of each tournament and the balance on hand at the end of each tournament.

5. Tournament chips are to be used in the play of the poker tournament and shall not be redeemed for cash or any other thing of value. A qualified organization or its operator shall not accept tournament chips as payment for any goods or services and shall not use tournament chips in any other transaction.

6. No person is permitted to sell or exchange a tournament chip for currency with another player, the operator, the qualified organization, or any other person or entity.

J. Playing cards.

1. All playing cards used in a poker tournament must be purchased from or provided by a charitable gaming supplier permitted pursuant to § 18.2-340.34 of the Code of Virginia.

2. The qualified organization or its operator shall conduct an inventory of all boxes containing decks of playing cards at the beginning of each tournament and at the end of each tournament to ensure that the boxes of cards are intact, unbroken, and free from alteration or tampering.

3. Decks of cards shall be stored in a secure location that minimizes alteration or tampering.

4. The dealer shall verify that all cards are present in the deck and visually inspect the backs of the cards for any defects that might compromise the integrity or fairness of the poker game and shall offer an opportunity for each player at the dealer's table to visually inspect the cards. The game manager or charitable host representative shall remove any deck of cards that is missing a card or contains damaged or altered cards or other card flaws that would affect the integrity of the poker game. Any deck found to be defective or missing a card or to contain damaged or altered cards or other card flaws shall be made unplayable.

5. Unless the Poker Tournament Directors Association rules differ, the ranking of hands, from highest to lowest, shall be as follows:

a. Royal flush;

b. Straight flush;

c. Four of a kind;

d. Full house;

e. Flush;

f. Straight;

g. Three of a kind;

h. Two pairs;

i. One pair; and

j. High card.

K. The order of finish for a poker tournament shall be determined by one of the following methods only:

1. If play continues until all but one player is eliminated before the predetermined end time, the order of finish shall be the order of elimination from last to first. The last remaining player shall be declared the winner; or

2. If play stops at the predetermined end time, the order of finish shall be determined by the ranking value of the tournament chips held by each player at the end of play from highest to lowest. The player with the highest value of tournament chips shall be declared the winner.

L. The following restrictions apply to method of play:

1. Wild cards are prohibited;

2. Hi/Lo games are prohibited;

3. Rakes or cutting of pots is prohibited;

4. A player shall only bet on his hand in a poker game;

5. A players is prohibited from exchanging information concerning his hand;

6. A players who folds from the poker game of play shall not reveal his pocket cards; and

7. No player may play more than one hand during a poker game.

M. A qualified organization shall prominently display its charitable gaming permit during the poker tournament, and if the qualified organization uses an operator to administer its poker tournament, the qualified organization shall also prominently display the operator's registration.

N. The qualified organization shall prominently display the department's poster advising the public of a telephone number where complaints relating to the poker tournament may be made. Such posters shall be in a format prescribed by the department, as required by 11VAC20-20-610.

O. The qualified organization shall prominently display a poster that bears a toll-free telephone number for "Gamblers Anonymous" or another organization that provides assistance to compulsive gamblers.

P. The qualified organization shall prominently display any house rules that shall govern the poker tournament beyond the official rules for poker tournaments established by the Poker Tournament Directors Association. Any house rules shall be consistent with the Charitable Gaming Law, this chapter, and the official rules for poker tournaments established by the Poker Tournament Directors Association.

Q. The qualified organization shall ensure all mechanical poker equipment is fully functional and maintains the integrity of the poker tournament prior to, during, and after the poker tournament. Any mechanical poker equipment that is not fully functional or that does not maintain the integrity of the poker tournament shall be removed immediately from the poker tournament by the qualified organization.

R. A qualified organization shall not manage, operate, or conduct its poker tournament or have its poker tournament administered by an operator on a premises where gambling or gaming activities occur, unless such activities are authorized by the Charitable Gaming Law or regulations adopted pursuant thereto; Chapter 40 (§ 58.1-4000 et seq.) or Chapter 41 (§ 58.1-4100 et seq.) of Title 58.1 of the Code of Virginia; or Chapter 29 (§ 59.1-364 et seq.) of Title 59.1 of the Code of Virginia.

S. Only a qualified organization or a permitted charitable gaming supplier shall advertise a poker tournament. Any printed advertisement is permitted, provided the name of the qualified organization shall be in a type size equal to or larger than the name of the premises used for the poker tournament, name of the operator, or any word referring to the poker tournament.

T. A game manager or, if a qualified organization uses an operator to administer its poker tournament, the charitable host representative shall ensure any tournament chips, playing cards, or mechanical poker equipment used to conduct the poker tournament are not counterfeit or tampered with or do not otherwise affect the integrity of the poker tournament prior to, during, and after the poker tournament. Any tournament chips, playing cards, or mechanical equipment found to be counterfeit or tampered with shall be removed immediately from the poker tournament. Such incidents shall be reported by the qualified organization or jointly by the qualified organization and operator to the department.

11VAC20-30-110. Charitable gaming supplies; approval of mechanical card shuffler and dealer shoes and other mechanical equipment.

A. All charitable gaming supplies, including cards, tournament chips, and mechanical equipment, shall be purchased from or provided by a charitable gaming supplier permitted pursuant to § 18.2-340.34 of the Code of Virginia.

B. Mechanical equipment may be used to conduct poker games or tournaments, provided that such equipment is preapproved by the department in accordance with and subject to this section and technical standards adopted by the department.

C. The department shall set testing criteria for all mechanical card shufflers and dealer shoes and other mechanical equipment used during a poker tournament. A mechanical card shuffler and dealer shoe or other mechanical equipment used during a poker tournament shall not be sold, leased, or otherwise furnished to any person in the Commonwealth for use during a poker tournament until an identical sample mechanical card shuffler and dealer shoe or equipment containing identical software has been certified by a testing facility that has been formally recognized by the department as a testing facility that upholds the standards of integrity established by the department. The testing facility must certify that the mechanical card shuffler and dealer shoe, other mechanical equipment, associated hardware, and associated software conform, at a minimum, to the requirements of this chapter. Once the testing facility reports the test results to the department, the department will either approve or reject the mechanical card shuffler and dealer shoe or other mechanical equipment and inform the manufacturer of the results. If any such approved system or equipment fails to meet the department's criteria, that system or equipment shall be recalled and shall not be distributed in the Commonwealth. The cost of testing shall be borne by the manufacturer of such equipment.

D. Notwithstanding any other testing criteria established by the department, the mechanical card shuffler and dealer shoe shall be tested to the standards established in GLI 29: Card Shufflers and Dealer Shoes, Version 1.0, produced by Gaming Laboratories International.

11VAC20-30-120. Rules of play.

All persons conducting, managing, operating, or administering a poker tournament shall adhere to the official rules of the Poker Tournament Directors Association.

11VAC20-30-130. Requirements regarding renting premises, agreements, and landlord participation.

A. A qualified organization shall not rent or use any leased premises to hold a poker tournament unless all terms for rental or use are set forth in a written contract provided to the department prior to the issuance of a permit to conduct the poker tournament.

B. A person who rents, leases, or otherwise provides a premises to a qualified organization to hold a poker tournament shall obtain a landlord registration from the department. A landlord shall obtain a landlord registration regardless of whether the landlord charges or intends to charge a rental fee for providing a premises to a qualified organization.

C. All persons who rent, lease, or otherwise provide a premises to a qualified organization to hold a poker tournament shall apply to the department for a landlord registration on a form prescribed by the department. The application for a landlord registration shall include:

1. The names of all owners, directors, and partners; and

2. All current rental agreements between the landlord and a qualified organization.

D. A landlord registration shall be valid for a period of one year from the date of issuance or for the period specified on the registration. The department may issue a registration for a period of less than one year. If any information on the registration application changes or is found to be inaccurate, the applicant shall notify the department and provide the updated or corrected information within three business days of the change or the discovery of the inaccuracy.

E. A landlord, the landlord's agents, or the landlord's employees or an immediate family member or person residing in the household of such landlord, agent, or employee shall not directly or indirectly make a loan to a qualified organization, a member of a qualified organization, a person affiliated or associated with a qualified organization, an operator, a supplier of poker supplies, or an immediate family member or person residing in the household of a member of a qualified organization, a person affiliated or associated with a qualified organization, an operator, or a supplier of poker supplies.

F. A landlord, the landlord's agents, the landlord's employees, or the immediate family members or persons residing in the household of such landlord, agent, or employee shall not directly or indirectly make any payment to a qualified organization, a member of a qualified organization, a person affiliated or associated with a qualified organization, an operator, a charitable gaming supplier, or an immediate family member or person residing in the household of a member of a qualified organization, a person affiliated or associated with a qualified organization, an operator, or a charitable gaming supplier.

G. A landlord, its agent, or its employees or the immediate family members or persons residing in the household of such landlord, agent, or employee shall not:

1. Participate in the management, operation, conduct, or administration of any poker tournament operated, conducted, or administered on the landlord's premises;

2. Sell, lease, or otherwise provide any charitable gaming supplies, including playing cards, poker chips, or other game pieces, for use during a poker tournament operated, conducted, or administered on the landlord's premises;

3. Require as a condition of the lease that a qualified organization use a particular charitable gaming supplier or operator; or

4. Provide, advise, or direct a qualified organization or operator to use a particular person to manage, operate, conduct, or administer a poker tournament that is to be held in the landlord's premises.

H. A member of a qualified organization who participates in the management, operation, or conduct of a poker tournament shall not provide services to a landlord or be remunerated in any manner by the landlord of the premises that the qualified organization uses to manage, operate, or conduct its poker tournament.

I. A qualified organization shall only lease a premises by means of a fixed rental payment. The fixed rental payment shall reflect the current fair market rental value of the property and shall not be based upon or determined by a percentage of the proceeds derived from the operation of the poker tournament or to the number of people in attendance at such tournament.

J. No contract for the rental or leasing of a premises for a poker tournament shall be contingent upon the qualified organization's agreement that it will contract with a particular business for a particular premises, equipment, or service. A landlord, owner, lessor, or lessee of a premises where a poker tournament is being played is prohibited from serving in any capacity with any qualified organization that is leasing from such landlord, owner, lessor, or lessee.

K. A charitable gaming supplier is ineligible for a landlord registration issued pursuant to the Charitable Gaming Law and this chapter.

L. A landlord shall provide to the department the records, including financial records, that the department deems necessary to complete an inspection, audit, or investigation. The department shall provide written receipt of such records at the time the landlord provides requested records to the department. The department may suspend or revoke the registration of a landlord who refuses to provide the requested record.

M. If the department determines through inspection, audit, or other means that a landlord is not in compliance with a provision of the Charitable Gaming Law or regulations adopted pursuant thereto, the department may deny, suspend, or revoke the landlord’s registration.

11VAC20-30-140. Bank accounts.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-80 regarding bank accounts.

11VAC20-30-150. Recordkeeping.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-90 regarding recordkeeping.

11VAC20-30-160. Financial reporting, penalties, inspections, and audits.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-100 regarding financial reporting, penalties, inspections, and audits.

11VAC20-30-170. Use of proceeds.

An organization that will conduct a poker tournament is subject to the provisions of 11VAC20-20-110 regarding use of proceeds.

11VAC20-30-180. Requirements regarding contracts.

A. If a qualified organization elects to use an operator to administer its poker tournament, then it shall obtain a written contract with the operator.

B. A written contract between a qualified organization and an operator shall identify the conditions and cost for the operator to administer a poker tournament for the qualified organization. This written contract shall:

1. Require the operator to register with the department and comply with the requirements established in 11VAC20-30-50.

2. Require the operator to report to the qualified organization and the department within 20 days if there is any action taken against any valid license, permit, certificate, registration, or other similar documents related to gambling held by the operator in any state, territory, a possession of the United States, the District of Columbia, or any political subdivision thereof.

3. Require the operator to report to the qualified organization and the department within 20 days if the operator fails to file or has been delinquent in excess of one year in the filing of any tax returns or the payment of any taxes due the Commonwealth or has failed to establish a registered office or registered agent in the Commonwealth if so required by § 13.1-634 or 13.1-763 of the Code of Virginia.

4. Require the operator to provide the qualified organization and the department with access to the operator's financial record for each poker tournament administered on the qualified organization's behalf for a minimum of the previous three fiscal years and, if necessary, to provide the qualified organization with copies or the department with the originals of these records or any other records deemed necessary to complete an inspection, audit, or investigation without hindrance from the operator. The department shall provide a written receipt for the originals of the records at the time of collection.

5. Require the operator to provide the qualified organization with a copy of a detailed invoice for each poker tournament that the operator administers on behalf of the qualified organization. The invoice shall include the information required 11VAC20-30-60 K.

6. Require the operator to retain all bank account records, including monthly bank statements, canceled checks or facsimiles thereof, and reconciliations for a minimum of three years following the close of a fiscal year.

7. Require the operator to display prominently its operator's registration during each poker tournament the operator administers on the qualified organization's behalf.

8. Require the operator to comply with any restrictions or additional recordkeeping and financial reporting requirements imposed upon the qualified organization by the department due to deficiencies identified through inspection, audit, or other means.

9. Require the operator to pay all expenses other than prizes that the operator incurs in the administration of the tournament by check or electronic fund transfer directly from its bank account.

10. Specify the duration of the written contract period and the termination rights for the qualified organization and operator.

11. Specify the terms of any arrangement agreed upon by the qualified organization and the operator regarding the deposit of the receipts received by an operator due to the operator's administering of a poker tournament for a qualified organization through an electronic fund transfer into the qualified organization's charitable gaming bank account. A written agreement specifying the terms of this arrangement shall be required prior to any electronic fund transfer occurring between the two parties.

12. Require the tournament manager to be physically present at all times during a poker tournament the operator is administering.

C. A qualified organization shall only contract with an operator that adheres to the provisions of the Charitable Gaming Law and this chapter.

D. An organization shall provide a copy of all written contracts between the organization and the operator to the department upon application for a permit or upon the entering into any contract with an operator following the submission of an application or receipt of a permit.

11VAC20-30-190. Charitable gaming suppliers.

A supplier of charitable gaming supplies used during a poker tournament is subject to the provisions of 11VAC20-20-130.

11VAC20-30-200. Procedural rules for informal fact-finding conferences and hearings.

A person who manages, operates, conducts, or administers a poker tournament or a landlord is subject to the provisions of 11VAC20-20-600 regarding procedural rules for informal fact-finding conferences and hearings.

11VAC20-30-210. Reporting violations.

A person who manages, operates, conducts, or administers a poker tournament or a landlord is subject to the provisions of 11VAC20-20-610 regarding reporting violations.

FORMS (11VAC20-30)

Annual Financial Report, Form 101 (rev. MM/YYYY)

Charitable Gaming Permit Application – New Applicants, Form 201-N (rev. MM/YYYY)

Charitable Gaming Permit Application – Renewal Applicants, Form 201-R (rev. MM/YYYY)

Destruction of Unused Charitable Gaming Supplies, Form 112 (rev. MM/YYYY)

Landlord Registration, Form 501 (eff. MM/YYYY)

Permit Amendment, Form 202 (rev. MM/YYYY)

Quarterly Financial Report Form, Form 102 (rev. MM/YYYY)

Report of Game Termination, Form 0 (rev. MM/YYYY)

Texas Hold'em Poker Tournament Operator Registration Application, Form 307 (eff. MM/YYYY)

Texas Hold'em Poker Tournament Operator Registration – Personal Information Form, Form 307a (eff. MM/YYYY)

Texas Hold'em Poker Tournament Reconciliation Summary, Form 114 (eff. MM/YYYY)

DOCUMENTS INCORPORATED BY REFERENCE (11VAC20-30)

GLI-29: Card Shufflers and Dealer Shoes, Gaming Laboratories International, LLC, Version 1.0, July 20, 2012, www.gaminglabs.com.

Poker Tournament Directors Association Rules, Poker Tournament Directors Association, 2019, September 17, 2019, https://www.pokertda.com/.

Title of Regulation: 12VAC35-46. Regulations for Children's Residential Facilities (adding 12VAC35-46-1260, 12VAC35-46-1270).

Statutory Authority: §§ 37.2-203 and 37.2-408 of the Code of Virginia.

The Governor has approved the request of the State Board of Behavioral Health and Developmental Services to extend the expiration date of the emergency regulation for 12VAC35-46 for six months as provided for in § 2.2-4011 D of the Code of Virginia. Therefore, the emergency regulation is continued in effect through January 8, 2024. This extension is required because there is no longer sufficient time for the proposed and final stages to be completed prior to expiration. The regulatory action will align the Regulations for Children's Residential Facilities (12VAC35-46) with the requirements of the federal Family First Prevention Services Act for children's residential service providers who accept Title IV-E funding to meet the standards as qualified residential treatment programs. Extension will ensure sufficient time for the permanent adoption process. The emergency regulation was published in 38:11 VA.R. 1055-1056 January 27, 2022.

Effective Date Extended Through: January 8, 2024.

Agency Contact: Susan H. Puglisi, Regulatory Research Specialist, Office of Regulatory Affairs, Department of Behavioral Health and Developmental Services, 1220 Bank Street, 4th Floor South, Richmond, VA 23219, telephone (804) 371-8043, FAX (804) 371-4609, TDD (804) 371-8977, or email susan.puglisi@dbhds.virginia.gov.

Titles of Regulations: 18VAC65-20. Regulations Governing the Practice of Funeral Services.

18VAC65-40. Regulations for the Funeral Service Internship Program.

Agency Contact: Erin Barrett, Regulatory Coordinator, Department of Health Professions, 9960 Mayland Drive, Suite 300, Henrico, VA 23233, telephone (804) 367-4688, or email erin.barrett@dhp.virginia.gov.

FORMS (18VAC65-20)

Checklist and Instructions for Funeral License (rev. 7/2021)

Funeral Service Licensee Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Funeral License (rev. 3/2023)

Funeral Service Licensee Reinstatement Application (rev. 3/2023)

Request for Verification of a Virginia Funeral License (rev. 11/2019)

Checklist and Instructions for Courtesy Card Application (rev. 7/2021)

Checklist and Instructions for Surface Transportation and Removal Service Registration Application (rev. 7/2021)

Checklist and Instructions for Courtesy Card Application (rev. 3/2023)

Checklist and Instructions for Surface Transportation and Removal Service Registration Application (rev. 3/2023)

Checklist and Instructions for Crematory Registration Application (rev. 1/2021)

Checklist and Instructions for Continuing Education Providers (rev. 3/2021)

Instructions for Completing the Continuing Education Summary Form for The Virginia Board of Funeral Directors and Embalmers (rev. 8/2016)

Instructions for Continuing Education Providers Adding Additional Courses (rev. 3/2021)

Continuing Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

Continued Competency Activity and Assessment Form (rev. 7/2012)

Funeral Service New Establishment Application (rev. 7/2021)

Funeral Service Establishment/Branch Application (rev. 7/2021)

Funeral Service Branch Establishment Application (rev. 7/2021)

Funeral Service Establishment/Branch Change Application (rev. 7/2021)

Funeral Establishment or Branch Change of Manager Application (rev. 7/2021)

Funeral Service New Establishment Application (rev. 3/2023)

Funeral Service Establishment/Branch Application (rev. 3/2023)

Funeral Service Branch Establishment Application (rev. 3/2023)

Funeral Service Establishment/Branch Change Application (rev. 3/2023)

Funeral Establishment or Branch Change of Manager Application (rev. 3/2023)

Request for Reinspection due to Structural Change to Preparation Room (rev. 7/2020)

Waiver of Full-Time Manager (rev. 7/2021)

Funeral Service Establishment Reinstatement Application (rev. 7/2021)

Courtesy Card Reinstatement Application (rev. 7/2021)

Waiver of Full-Time Manager (rev. 3/2023)

Funeral Service Establishment Reinstatement Application (rev. 3/2023)

Courtesy Card Reinstatement Application (rev. 3/2023)

Surface Transportation and Removal Services Reinstatement Application (rev. 3/2023)

Presentation Request Form (rev. 7/2020)

Name/Address Change Form (rev. 2/2016)

Appendix I. General Price List (rev. 10/2019)

Appendix II. Casket Price List, Outer Burial Container Price List (rev. 10/2019)

Appendix III. Itemized Statement of Funeral Goods and Services Selected (rev. 10/2019)

FORMS (18VAC65-40)

Application for Funeral Service Internship Program, online form available at https://www/license/dhp.virginia.gov/apply/

Funeral Supervisor Registration Application (rev. 6/2022)

Funeral Change of Supervisor Application (rev. 7/2021)

Checklist and Instructions for Registration for Funeral Service Internship Program (rev. 7/2021)

Checklist and Instructions for Registration for Funeral Directing Internship Program (rev. 7/2021)

Checklist and Instructions for Registration for Embalming Internship Program (rev. 7/2021)

Funeral Supervisor Registration Application (rev. 3/2023)

Funeral Change of Supervisor Application (rev. 3/2023)

Checklist and Instructions for Registration for Funeral Service Internship Program (rev. 3/2023)

Checklist and Instructions for Registration for Funeral Directing Internship Program (rev. 3/2023)

Checklist and Instructions for Registration for Embalming Internship Program (rev. 3/2023)

First 1000 Hour Funeral Service Internship Report – Funeral Directing (rev.1/2021)

Second 1000 Hour Funeral Service Internship Report – Funeral Directing (rev. 1/2021)

Funeral Service Internship Report of Final Completion – Funeral Directing (rev. 1/2021)

First 1000 Hour Embalming Internship Report (rev. 1/2021)

Second 1000 Hour Embalming Internship Report (rev. 1/2021)

Embalming Internship Report of Final Completion (rev. 1/2021)

Funeral Intern Reinstatement Application (rev. 7/2021)

Funeral Intern Reinstatement Application (rev. 3/2023)

Titles of Regulations: 18VAC65-20. Regulations Governing the Practice of Funeral Services.

18VAC65-40. Regulations for the Funeral Service Internship Program.

Agency Contact: Erin Barrett, Regulatory Coordinator, Department of Health Professions, 9960 Mayland Drive, Suite 300, Henrico, VA 23233, telephone (804) 367-4688, or email erin.barrett@dhp.virginia.gov.

FORMS (18VAC65-20)

Checklist and Instructions for Funeral License (rev. 7/2021)

Funeral Service Licensee Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Funeral License (rev. 3/2023)

Funeral Service Licensee Reinstatement Application (rev. 3/2023)

Request for Verification of a Virginia Funeral License (rev. 11/2019)

Checklist and Instructions for Courtesy Card Application (rev. 7/2021)

Checklist and Instructions for Surface Transportation and Removal Service Registration Application (rev. 7/2021)

Checklist and Instructions for Courtesy Card Application (rev. 3/2023)

Checklist and Instructions for Surface Transportation and Removal Service Registration Application (rev. 3/2023)

Checklist and Instructions for Crematory Registration Application (rev. 1/2021)

Checklist and Instructions for Continuing Education Providers (rev. 3/2021)

Instructions for Completing the Continuing Education Summary Form for The Virginia Board of Funeral Directors and Embalmers (rev. 8/2016)

Instructions for Continuing Education Providers Adding Additional Courses (rev. 3/2021)

Continuing Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

Continued Competency Activity and Assessment Form (rev. 7/2012)

Funeral Service New Establishment Application (rev. 7/2021)

Funeral Service Establishment/Branch Application (rev. 7/2021)

Funeral Service Branch Establishment Application (rev. 7/2021)

Funeral Service Establishment/Branch Change Application (rev. 7/2021)

Funeral Establishment or Branch Change of Manager Application (rev. 7/2021)

Funeral Service New Establishment Application (rev. 3/2023)

Funeral Service Establishment/Branch Application (rev. 3/2023)

Funeral Service Branch Establishment Application (rev. 3/2023)

Funeral Service Establishment/Branch Change Application (rev. 3/2023)

Funeral Establishment or Branch Change of Manager Application (rev. 3/2023)

Request for Reinspection due to Structural Change to Preparation Room (rev. 7/2020)

Waiver of Full-Time Manager (rev. 7/2021)

Funeral Service Establishment Reinstatement Application (rev. 7/2021)

Courtesy Card Reinstatement Application (rev. 7/2021)

Waiver of Full-Time Manager (rev. 3/2023)

Funeral Service Establishment Reinstatement Application (rev. 3/2023)

Courtesy Card Reinstatement Application (rev. 3/2023)

Surface Transportation and Removal Services Reinstatement Application (rev. 3/2023)

Presentation Request Form (rev. 7/2020)

Name/Address Change Form (rev. 2/2016)

Appendix I. General Price List (rev. 10/2019)

Appendix II. Casket Price List, Outer Burial Container Price List (rev. 10/2019)

Appendix III. Itemized Statement of Funeral Goods and Services Selected (rev. 10/2019)

FORMS (18VAC65-40)

Application for Funeral Service Internship Program, online form available at https://www/license/dhp.virginia.gov/apply/

Funeral Supervisor Registration Application (rev. 6/2022)

Funeral Change of Supervisor Application (rev. 7/2021)

Checklist and Instructions for Registration for Funeral Service Internship Program (rev. 7/2021)

Checklist and Instructions for Registration for Funeral Directing Internship Program (rev. 7/2021)

Checklist and Instructions for Registration for Embalming Internship Program (rev. 7/2021)

Funeral Supervisor Registration Application (rev. 3/2023)

Funeral Change of Supervisor Application (rev. 3/2023)

Checklist and Instructions for Registration for Funeral Service Internship Program (rev. 3/2023)

Checklist and Instructions for Registration for Funeral Directing Internship Program (rev. 3/2023)

Checklist and Instructions for Registration for Embalming Internship Program (rev. 3/2023)

First 1000 Hour Funeral Service Internship Report – Funeral Directing (rev.1/2021)

Second 1000 Hour Funeral Service Internship Report – Funeral Directing (rev. 1/2021)

Funeral Service Internship Report of Final Completion – Funeral Directing (rev. 1/2021)

First 1000 Hour Embalming Internship Report (rev. 1/2021)

Second 1000 Hour Embalming Internship Report (rev. 1/2021)

Embalming Internship Report of Final Completion (rev. 1/2021)

Funeral Intern Reinstatement Application (rev. 7/2021)

Funeral Intern Reinstatement Application (rev. 3/2023)

Titles of Regulations: 18VAC95-20. Regulations Governing the Practice of Nursing Home Administrators.

18VAC95-30. Regulations Governing the Practice of Assisted Living Facility Administrators.

Agency Contact: Erin Barrett, Regulatory Coordinator, Department of Health Professions, 9960 Mayland Drive, Suite 300, Henrico, VA 23233, telephone (804) 367-4688, or email erin.barrett@dhp.virginia.gov.

FORMS (18VAC95-20)

Checklist and Instructions for Nursing Home Administrator Application for Initial Licensure (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator Application by Endorsement (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Nursing Home Administrator Application for Initial Licensure (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator Application by Endorsement (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator-in-Training (rev. 3/2023)

Nursing Home Administrator-in-Training Notice of Change of Status or Discontinuance (rev. 7/2020)

Checklist and Instructions for Nursing Home Administrator Preceptor Application (rev. 7/2021)

Preceptor Reinstatement Application (rev. 9/2022)

Checklist and Instructions for Nursing Home Administrator Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator Preceptor Application (rev. 3/2023)

Preceptor Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator Reinstatement Application (rev. 3/2023)

Monthly Report of Nursing Home Administrator-in-Training (rev. 12/2022)

Nursing Home Administrator-in-Training Documentation of Completion Form (rev. 12/2022)

Proposed Administrator-in-Training Program Training Plan Domains of Practice (rev. 12/2022)

Continuing Education Affidavit of Completion for Nursing Home Administrators (rev. 12/2022)

Continued Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

FORMS (18VAC95-30)

Checklist and Instructions for Assisted Living Facility Administrator Application for Licensure (rev. 3/2023)

Assisted Living Facility Administrators Education and Experience Matrix (rev. 12/2022)

Monthly Report of Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Assisted Living Facility Administrator-in-Training Documentation of Completion Form (rev. 12/2022)

Assisted Living Facility Administrator-in-Training Notice of Change of Status or Discontinuance (rev. 7/2020)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Application (rev. 9/2022)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Application (rev. 3/2023)

Proposed AIT Program Training Plan Domains of Practice (rev. 12/2022)

Checklist and Instructions for Assisted Living Facility Administrator Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Acting Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Assisted Living Facility Administrator Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Assisted Living Facility Administrator-in-Training (rev. 3/2023)

Checklist and Instructions for Acting Assisted Living Facility Administrator-in-Training (rev. 3/2023)

Continuing Education Affidavit of Completion for Assisted Living Facility Administrators (rev. 12/2022)

Continuing Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

Name/Address Change Form (rev. 1/2021)

Request for Verification of Virginia Long-Term Care Administrators License (rev. 11/2019)

Titles of Regulations: 18VAC95-20. Regulations Governing the Practice of Nursing Home Administrators.

18VAC95-30. Regulations Governing the Practice of Assisted Living Facility Administrators.

Agency Contact: Erin Barrett, Regulatory Coordinator, Department of Health Professions, 9960 Mayland Drive, Suite 300, Henrico, VA 23233, telephone (804) 367-4688, or email erin.barrett@dhp.virginia.gov.

FORMS (18VAC95-20)

Checklist and Instructions for Nursing Home Administrator Application for Initial Licensure (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator Application by Endorsement (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Nursing Home Administrator Application for Initial Licensure (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator Application by Endorsement (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator-in-Training (rev. 3/2023)

Nursing Home Administrator-in-Training Notice of Change of Status or Discontinuance (rev. 7/2020)

Checklist and Instructions for Nursing Home Administrator Preceptor Application (rev. 7/2021)

Preceptor Reinstatement Application (rev. 9/2022)

Checklist and Instructions for Nursing Home Administrator Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Nursing Home Administrator Preceptor Application (rev. 3/2023)

Preceptor Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Nursing Home Administrator Reinstatement Application (rev. 3/2023)

Monthly Report of Nursing Home Administrator-in-Training (rev. 12/2022)

Nursing Home Administrator-in-Training Documentation of Completion Form (rev. 12/2022)

Proposed Administrator-in-Training Program Training Plan Domains of Practice (rev. 12/2022)

Continuing Education Affidavit of Completion for Nursing Home Administrators (rev. 12/2022)

Continued Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

FORMS (18VAC95-30)

Checklist and Instructions for Assisted Living Facility Administrator Application for Licensure (rev. 3/2023)

Assisted Living Facility Administrators Education and Experience Matrix (rev. 12/2022)

Monthly Report of Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Assisted Living Facility Administrator-in-Training Documentation of Completion Form (rev. 12/2022)

Assisted Living Facility Administrator-in-Training Notice of Change of Status or Discontinuance (rev. 7/2020)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Application (rev. 9/2022)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Application (rev. 3/2023)

Proposed AIT Program Training Plan Domains of Practice (rev. 12/2022)

Checklist and Instructions for Assisted Living Facility Administrator Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Reinstatement Application (rev. 7/2021)

Checklist and Instructions for Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Acting Assisted Living Facility Administrator-in-Training (rev. 12/2022)

Checklist and Instructions for Assisted Living Facility Administrator Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Assisted Living Facility Administrator Preceptor Reinstatement Application (rev. 3/2023)

Checklist and Instructions for Assisted Living Facility Administrator-in-Training (rev. 3/2023)

Checklist and Instructions for Acting Assisted Living Facility Administrator-in-Training (rev. 3/2023)

Continuing Education Affidavit of Completion for Assisted Living Facility Administrators (rev. 12/2022)

Continuing Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

Name/Address Change Form (rev. 1/2021)

Request for Verification of Virginia Long-Term Care Administrators License (rev. 11/2019)

Titles of Regulations: 18VAC110-20. Regulations Governing the Practice of Pharmacy (amending 18VAC110-20-150).

18VAC110-21. Regulations Governing the Licensure of Pharmacists and Registration of Pharmacy Technicians (amending 18VAC110-21-46).

Statutory Authority: §§ 54.1-2400 and 54.1-3303.1 of the Code of Virginia.

The Governor has approved the request of the Board of Pharmacy to extend the expiration date of the emergency regulation for 18VAC110-20 and 18VAC110-21 for six months as provided for in § 2.2-4011 D of the Code of Virginia. Therefore, the emergency regulation is continued in effect through December 20, 2023. This extension is required for the board to continue to meet the mandate of Chapter 214 of the 2021 Acts of Assembly, which requires the board to promulgate emergency regulations regarding pharmacists initiating treatment. The emergency regulation was published in 38:11 VA.R. 1133-1134 January 17, 2022.

Effective Date Extended Through: December 20, 2023.

Agency Contact: Caroline Juran, RPh, Executive Director, Board of Pharmacy, 9960 Mayland Drive, Suite 300, Richmond, VA 23233-1463, telephone (804) 367-4456, FAX (804) 527-4472, or email caroline.juran@dhp.virginia.gov.

Titles of Regulations: 18VAC110-20. Regulations Governing the Practice of Pharmacy (amending 18VAC110-20-150).

18VAC110-21. Regulations Governing the Licensure of Pharmacists and Registration of Pharmacy Technicians (amending 18VAC110-21-46).

Statutory Authority: §§ 54.1-2400 and 54.1-3303.1 of the Code of Virginia.

The Governor has approved the request of the Board of Pharmacy to extend the expiration date of the emergency regulation for 18VAC110-20 and 18VAC110-21 for six months as provided for in § 2.2-4011 D of the Code of Virginia. Therefore, the emergency regulation is continued in effect through December 20, 2023. This extension is required for the board to continue to meet the mandate of Chapter 214 of the 2021 Acts of Assembly, which requires the board to promulgate emergency regulations regarding pharmacists initiating treatment. The emergency regulation was published in 38:11 VA.R. 1133-1134 January 17, 2022.

Effective Date Extended Through: December 20, 2023.

Agency Contact: Caroline Juran, RPh, Executive Director, Board of Pharmacy, 9960 Mayland Drive, Suite 300, Richmond, VA 23233-1463, telephone (804) 367-4456, FAX (804) 527-4472, or email caroline.juran@dhp.virginia.gov.

Title of Regulation: 18VAC112-20. Regulations Governing the Practice of Physical Therapy.

Agency Contact: Erin Barrett, Regulatory Coordinator, Department of Health Professions, 9960 Mayland Drive, Suite 300, Henrico, VA 23233, telephone (804) 367-4688, or email erin.barrett@dhp.virginia.gov.

FORMS (18VAC112-20)

Application for Licensure by Examination to Practice Physical Therapy as a Physical Therapist or Physical Therapist Assistant - form available online at https://www.dhp.virginia.gov/PhysicalTherapy/physther_forms.htm

Application for Licensure by Examination to Practice Physical Therapy (rev. 7/2021)

Application for Licensure by Examination to Practice Physical Therapy (rev. 3/2023)

Application for Licensure by Endorsement to Practice Physical Therapy as a Physical Therapist or Physical Therapist Assistant - form available online at https://www.dhp.virginia.gov/PhysicalTherapy/physther_forms.htm

Application for Licensure by Endorsement to Practice Physical Therapy (rev. 7/2021)

Application for Reinstatement to Practice Physical Therapy (rev. 7/2021)

Application for Reinstatement after Disciplinary Action (rev. 7/2021)

Application for Licensure by Endorsement to Practice Physical Therapy (rev. 3/2023)

Application for Reinstatement to Practice Physical Therapy (rev. 3/2023)

Application for Reinstatement after Disciplinary Action (rev. 3/2023)

Checklist and Instructions for Application for Licensure by Endorsement to Practice Physical Therapy (rev. 4/2021)

Checklist and Instructions for Application for Licensure by Endorsement to Practice Physical Therapy (Graduate of a Non-Approved Program) (rev. 4/2021)

Checklist and Instructions for Application for Licensure by Examination to Practice Physical Therapy (rev. 7/2020)

Checklist and Instructions for Application for Licensure by Examination to Practice Physical Therapy (Graduate of a Non-Approved Program) (rev. 7/2020)

Instructions: Reinstatement of Licensure to Practice as a Physical Therapist or Physical Therapist Assistant (rev. 4/2021)

Trainee Application - Statement of Authorization (rev. 7/2020)

Trainee Application - Statement of Authorization (Graduates of a Non-Approved PT or PTA Program Who Need to Complete a Full Time 1,000 Hours of Traineeship) (rev. 7/2020)

Trainee Application - Statement of Authorization (320-hour Traineeship) (rev. 7/2020)

320 Hour Traineeship Completion Form (rev. 7/2020)

Educational Authorization Form (rev. 7/2020)

Continued Competency Activity and Assessment Form (rev. 1/2015)

Continuing Education (CE) Credit Form for Volunteer Practice (rev. 7/2020)

Application for Direct Access Certification (rev. 7/2021)

Application for Direct Access Certification (rev. 3/2023)

Instructions - Direct Access Certification by Experience (rev. 11/2020)

Instructions - Direct Access Certification by Transitional Doctorate (rev. 11/2020)

Direct Access Patient Attestation and Medical Release Form (rev. 7/2021)

Name/Address Change Form (rev. 7/2020)

Request for Verification of a Virginia Physical Therapy License (rev. 7/2020)

Title of Regulation: 20VAC5-201. Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-owned Gas and Water Utilities (amending 20VAC5-201-10, 20VAC5-201-20, 20VAC5-201-30, 20VAC5-201-90; adding 20VAC5-201-16; repealing 20VAC5-201-40, 20VAC5-201-85).

Statutory Authority: § 12.1-13 of the Code of Virginia.

Public Hearing Information: A public hearing will be held upon request.

Public Comment Deadline: May 26, 2023.

Agency Contact: Andrea Macgill, Division of Utility Accounting and Finance, Public Utility Regulation, State Corporation Commission, P.O. Box 1197, Richmond, VA 23218, telephone (804) 371-9064, or email andrea.macgill@scc.virginia.gov.

Summary:

The proposed amendments remove the applicability of Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-owned Gas and Water Utilities (Chapter 201) to investor-owned gas utilities. The rules remain applicable to investor-owned water utilities.

AT RICHMOND, MARCH 9, 2023

COMMONWEALTH OF VIRGINIA, ex rel.

STATE CORPORATION COMMISSION

CASE NO. PUR-2023-00006

Ex Parte: In the matter of adopting new

rules of the State Corporation Commission

governing utility rate applications by

investor-owned gas utilities

ORDER FOR NOTICE AND COMMENT

On December 16, 2008, the State Corporation Commission ("Commission") adopted revisions to its Rules Governing Utility Rate Application and Annual Informational Filings, 20 VAC 5-201-10 et seq., in response to the Virginia General Assembly's amendment to Chapter 23 of Title 56 of the Code of Virginia ("Code"), which significantly modified how investor-owned electric utilities are regulated in the Commonwealth of Virginia.¹ On November 23, 2020, following subsequent amendments to Chapter 23 of Title 56 of the Code, the Commission adopted the new Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-Owned Electric Utilities, 20 VAC 5-204-10 et seq.² In connection therewith, the Commission also adopted limited revisions to 20 VAC 5-201-10 et seq., to limit their applicability to investor-owned gas and water utilities ("Existing Rate Case Rules").³

Since the Existing Rate Case Rules were originally adopted, subsequent legislative amendments have, among other things, expanded the number and types of rate adjustment clauses that may be sought by gas utilities.⁴ The Code sections allowing such filings have various statutory deadlines for the Commission to issue a final order, ranging from 90 days to 180 days after filing. These time periods limit the time NOW THE COMMISSION, upon consideration of the foregoing, is of the opinion and finds that a proceeding should be established to promulgate new rules governing utility rate applications and annual informational filings of investor-owned gas utilities ("Investor-owned Gas Utility Rate Case Rules"). In connection therewith, the Commission will also consider limited revisions to the Existing Rate Case Rules to remove their applicability to investor-owned gas utilities (together with Investor-owned Gas Utility Rate Case Rules, "Proposed Rules"). The Commission does not intend to consider any additional changes to the Existing Rate Case Rules beyond removing their applicability to investor-owned gas utilities in this proceeding. To initiate this proceeding, the Commission's Staff ("Staff") has prepared Proposed Rules, which are appended to this Order as Attachment A. We will direct that notice of the Proposed Rules be given to the public and that interested persons be provided an opportunity to file written comments on, propose modifications or supplements to, or request a hearing on the Proposed Rules. We further find that a copy of the Proposed Rules should be sent to the Registrar of Regulations for publication in the Virginia Register of Regulations.

To promote administrative efficiency and timely service of filings upon participants, the Commission will, among other things, direct the electronic filing of Accordingly, IT IS ORDERED THAT:

(1) This matter is docketed as Case No. PUR-2023-00006.

(2) All comments, pleadings or other documents filed in this matter should be submitted electronically to the extent authorized by Rule 5VAC5-20-150, Copies and Format, of the Commission's Rules of Practice and Procedure ("Rules of Practice").⁵ Confidential and Extraordinarily Sensitive Information shall not be submitted electronically and should comply with 5VAC5-20-170, Confidential information, of the Rules of Practice. Any person seeking to hand deliver and physically file or submit any pleading or other document shall contact the Clerk's Office Document Control Center at (804) 371-9838 to arrange the delivery.

(3) Pursuant to 5VAC5-20-140, Filing and service, of the Rules of Practice, the Commission directs that service on parties and the Staff in this matter shall be accomplished by electronic means. Concerning Confidential or Extraordinarily Sensitive Information, parties and the Staff are instructed to work together to agree upon the manner in which documents containing such information shall be served upon one another, to the extent practicable, in an electronically protected manner, even if such information is unable to be filed in the Office of the Clerk, so that no party or the Staff is impeded from preparing its case.

(4) The Staff shall forward a copy of this Order for Notice and Comment ("Order"), including a copy of the Proposed Rules, to the Registrar of Regulations for publication in the Virginia Register of Regulations.

(5) An electronic copy of the Proposed Rules may be obtained by submitting a request to Andrea B. Macgill, Esq., in the Commission's Division of Utility Accounting and Finance at the following email address: Andrea.Macgill@scc.virginia.gov. An electronic copy of the Proposed Rules can be found on the Commission's website: scc.virginia.gov/pages/Rulemaking. Interested persons may also download unofficial copies of the Order and the Proposed Rules from the Commission's website: scc.virginia.gov/pages/Case-Information.

(6) The Commission's Division of Utility Accounting and Finance shall provide copies of this Order by electronic transmission, or when electronic transmission is not possible, by mail, to: individuals, organizations, and companies who have been identified by the Staff as potentially being interested in this proceeding.

(7) On or before May 26, 2023, any interested person may file comments on the Proposed Rules by following the instructions found on the Commission's website: scc.virginia.gov/casecomments/Submit-Public-Comments. Those unable, as a practical matter, to submit comments electronically, may file such comments by U.S. mail to the Clerk of the State Corporation Commission, c/o Document Control Center, P.O. Box 2118, Richmond, Virginia 23218-2118. Such comments may also include proposals and hearing requests. All comments shall refer to Case No. PUR-2023-00006. Any request for hearing shall state with specificity why the issues raised in the request for hearing cannot be adequately addressed in written comments. If a sufficient request for hearing is not received, the Commission may consider the matter and enter an order based upon the papers filed herein.

(8) On or before August 7, 2023, the Staff shall file with the Clerk of the Commission a report on or a response to any comments, proposals, or requests for hearing submitted to the Commission on the Proposed Rules.

(9) All documents filed in paper form with the Office of the Clerk of the Commission in this docket may use both sides of the paper. In all other respects, except as modified by this order, all filings shall comply fully with the requirements of 5VAC5-20-150, Copies and format, of the Rules of Practice.

(10) This matter is continued.

Commissioner Patricia L. West participated in this matter.

A COPY hereof shall be sent electronically by the Clerk of the Commission to utilities providing natural gas service in the Commonwealth of Virginia that are subject to regulation by the Commission as identified in Attachment B; and C. Meade Browder, Jr., Senior Assistant Attorney General, Division of Consumer Counsel, Office of the Attorney General, 202 North 9th Street, 8th Floor, Richmond, Virginia 23219-3424.

^{_________________}

¹Commonwealth of Virginia, ex rel. State Corporation Commission, Ex Parte: In the matter of revising the rules of the State Corporation Commission governing utility rate increase applications pursuant to Chapter 933 of the 2007 Acts of Assembly, Case No. PUE-2008-00001, 2008 S.C.C. Ann. Rept. 462, Order Adopting Regulations (Dec. 16, 2008).

²Commonwealth of Virginia, ex rel. State Corporation Commission, Ex Parte: In the matter of adopting new rules of the State Corporation Commission governing utility rate applications by investor-owned electric utilities, Case No. PUR-2020-00022, 2020 S.C.C. Ann. Rept. 439, Order Adopting Regulations (Nov. 23, 2020).

³Id.

⁴The Existing Rate Case Rules include a section addressing filings under Chapter 25 of Title 56 of the Code (§ 56-600 et seq., "Natural Gas Conservation and Ratemaking Efficiency Act"). See 20 VAC 5-201-85. The General Assembly has subsequently amended Title 56 of the Code to add Chapter 26 (§ 56-603 et seq., "Steps to Advance Virginia's Energy Plan (SAVE) Act"), Chapter 27 (§ 56-605 et seq., "Qualified Projects of Natural Gas Utilities"), Chapter 28 (§ 56-610 et seq., "Natural Gas System Expansion Infrastructure"), and Chapter 30 (§ 56-625, "Biogas Supply Infrastructure Projects"). The Existing Rate Case Rules do not address these chapters in Title 56.

⁵5VAC5-20-10 et seq.

Chapter 201

Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-owned Gas and Water Utilities

20VAC5-201-10. General filing instructions.

A. An applicant shall provide a notice of intent to file an application pursuant to 20VAC5-201-20, 20VAC5-201-40, and 20VAC5-201-85 to the State Corporation Commission (commission) 60 days prior to the application filing date.

B. Applications pursuant to 20VAC5-201-20, 20VAC5-201-30, 20VAC5-201-40, and 20VAC5-201-70 shall include:

1. The name and post office address of the applicant and the name and post office address of the applicant's counsel.

2. A full clear statement of the facts that the applicant is prepared to prove by competent evidence.

3. A statement of details of the objectives sought and the legal basis therefore.

4. All direct testimony by which the applicant expects to support the objectives sought.

5. Information or documentation conforming to the following general instructions:

a. Attach a table of contents of the company's application, including exhibits.

b. Each exhibit shall be labeled with the name of the applicant and the initials of the sponsoring witness in the upper right hand corner as follows:

Exhibit No. (Leave Blank)
Witness: (Initials)
Statement or
Schedule Number

c. The first page of all exhibits shall contain a caption that describes the subject matter of the exhibit.

d. If the accounting and statistical data submitted differ from the books of the applicant, then the applicant shall include in its filing a reconciliation schedule for each account or subaccount that differs, together with an explanation describing the nature of the difference.

e. The required accounting and statistical data shall include all work papers and other information necessary to ensure that the items, statements, and schedules are not misleading.

C. This chapter does not limit the commission staff or parties from raising issues for commission consideration that have not been addressed in the applicant's filing before the commission. Except for good cause shown, issues specifically decided by commission order entered in the applicant's most recent rate case may not be raised by staff or interested parties in Earnings Test Filings made pursuant to 20VAC5-201-10 20VAC5-201-20 or 20VAC5-201-30.

D. An application filed pursuant to 20VAC5-201-20, 20VAC5-201-30, 20VAC5-201-40, or 20VAC5-201-70, or 20VAC5-201-85 shall not be deemed filed per Chapter 10 (§ 56-232 et seq.) of Title 56 of the Code of Virginia unless it is in full compliance with this chapter.

E. The commission may waive any part or all of this chapter for good cause shown.

F. Where a filing contains information that the applicant claims to be confidential, the filing may be made under seal provided it is simultaneously accompanied by both a motion for protective order or other confidential treatment and an additional five copies of a redacted version of the filing to be available for public disclosure. Unredacted filings containing the confidential information shall, however, be immediately available to the commission staff for internal use at the commission.

G. Filings containing confidential (or redacted) information shall so state on the cover of the filing, and the precise portions of the filing containing such confidential (or redacted) information, including supporting material, shall be clearly marked within the filing.

H. Applicants shall file electronic media containing an electronic spreadsheet version of Schedules 1 through 5, 8 through 28, 36, 40, and 50, as applicable, with the commission's Division of Utility Accounting and Finance and the Division of Energy Public Utility Regulation or the Division of Communications, as appropriate. Such electronic media containing calculations derived from formulas shall be provided in an electronic spreadsheet, including all underlying formulas and assumptions. Such electronic spreadsheet shall be commercially available and have common use in the utility industry. Additional versions of such schedules shall be made available to parties upon request.

I. All applications, including direct testimony and Schedules 1 through 28, 30 through 39, and 41 through 50, as applicable, shall be filed in an original and 12 copies with the Clerk of the Commission, c/o Document Control Center, P.O. Box 2118, Richmond, Virginia 23218. One copy of Schedules 29 and 40 shall be filed with the Clerk of the Commission. Applicants may omit filing Schedule 29 with the Clerk of the Commission in Annual Informational Filings. Additional copies of such schedules shall be made available to parties upon request.

Two copies of Schedules 29 and 40 shall be submitted to the Division of Utility Accounting and Finance or the Division of Communications, as appropriate. Two copies of Schedule 40 shall be submitted to the Division of Energy Public Utility Regulation.

J. For any application made pursuant to 20VAC5-201-20, 20VAC5-201-40, and 20VAC5-201-70, and 20VAC5-201-85, the applicant shall serve a copy of the information required in subsection A and subdivisions B 1, B 2, and B 3 of this section, upon the attorney and chairman of the board of supervisors of each county (or equivalent officials in the counties having alternate forms of government) in this Commonwealth affected by the proposed increase and upon the mayor or manager and the attorney of every city and town (or equivalent officials in towns and cities having alternate forms of government) in this Commonwealth affected by the proposed increase. The applicant shall also serve each such official with a statement that a copy of the complete application may be obtained at no cost by making a request therefor orally or in writing to a specified company official or location. In addition, the applicant shall serve a copy of its complete application upon the Division of Consumer Counsel of the Office of the Attorney General of Virginia. All such service specified by this section shall be made either by (i) personal delivery or (ii) first class mail to the customary place of business or to the residence of the person served.

K. Nothing in these this chapter shall be interpreted to apply to applications for temporary reductions of rates pursuant to § 56-242 of the Code of Virginia.

20VAC5-201-16. Applicability to applications of investor-owned gas utilities.

This chapter shall not apply to applications filed by investor-owned gas utilities on or after December 1, 2023.

20VAC5-201-20. General and expedited rate increase applications.

A. An application for a general or expedited rate increase pursuant to Chapter 10 (§ 56-232 et seq.) of Title 56 of the Code of Virginia for a public utility having annual revenues exceeding $1 million, shall conform to the following requirements:

1. Exhibits consisting of Schedules 1 through 43 and the utility's direct testimony shall be submitted. Such schedules shall be identified with the appropriate schedule number and shall be prepared in accordance with the instructions contained in 20VAC5-201-90.

2. An exhibit consisting of additional schedules may be submitted with the utility's direct testimony. Such exhibit shall be identified as Schedule 50 (this exhibit may include numerous subschedules labeled 50A et seq.).

B. The selection of a historic test period is up to the applicant. However, the use of overlapping test periods will not be allowed.

C. Applicants meeting each of the following criteria may omit Schedules 9 through 18 in rate applications: (i) the applicant is not currently bound by a performance-based regulation plan authorized by the commission pursuant to § 56-235.6 of the Code of Virginia that includes an earnings sharing mechanism or other attribute for which the commission has directed the performance of an Earnings Test, (ii) the applicant has no Virginia jurisdictional regulatory assets on its books, and (iii) (ii) the applicant is not seeking to establish a regulatory asset.

D. If not otherwise constrained by law or regulatory requirements, an applicant who has not experienced a substantial change in circumstances may file an expedited rate application as an alternative to a general rate application. Such application need not propose an increase in regulated operating revenues. If, upon timely consideration of the expedited application and supporting evidence, it appears that a substantial change in circumstances has taken place since the applicant's last rate case, then the State Corporation Commission (commission) may take appropriate action, such as directing that the expedited application be dismissed or treated as a general rate application. Prior to public hearing, and subject to applicable provisions of law, an application for expedited rate increase may take effect within 30 days after the date the application is filed. Expedited rate increases may also take effect in less than 12 months after the applicant's preceding rate increase so long as rates are not increased as a result thereof more than once in any calendar year. An applicant making an expedited application shall also comply with the following rules:

1. In computing its cost of capital, as prescribed in Schedule 3 in 20VAC5-201-90, the applicant shall use the equity return rate approved by the commission and used to determine the revenue requirement in the utility's most recent rate proceeding.

2. An applicant, in developing its rate of return statement, shall make adjustments to its test period jurisdictional results only in accordance with the instructions for Schedule 25 in 20VAC5-201-90.

3. The applicant may propose new allocation methodologies, rate designs, and new or revised terms and conditions provided such proposals are supported by appropriate cost studies. Such support shall be included in Schedule 40.

E. Rates authorized to take effect 30 days following the filing of any application for an expedited rate increase shall be subject to refund in a manner prescribed by the commission. Whenever rates are subject to refund, the commission may also direct that such refund bear interest at a rate set by the commission.

20VAC5-201-30. Annual informational filings.

Unless modified per a commission-approved State Corporation Commission-approved alternative regulatory plan, each utility not requesting a base rate increase shall make an annual informational filing consisting of Schedules 1 through 7, 9, 11, 12, 14 through 19, 21, 22, 24, 25, 27, 28, and 40 a and b as identified in 20VAC5-201-90. The test period shall be the current 12 months ending in the same month used in the utility's most recent rate application. This information shall be filed with the State Corporation Commission (commission) within 120 days after the end of the test period. Accounting adjustments reflected in Column (2) of Schedule 21 shall incorporate the ratemaking treatment approved by the commission in the utility's last rate case and shall be calculated in accordance with the Expedited Rules of Schedule 25. Requirements found in 20VAC5-201-10 B 2, B 3, and B 4 may be omitted in Annual Informational Filings.

Applicants meeting each of the following criteria may omit Schedules 9, 11, 12, 14, and 15 through 18 in Annual Informational Filings: (i) the applicant is not currently bound by a performance-based regulation plan authorized by the commission pursuant to § 56-235.6 of the Code of Virginia that includes an earnings sharing mechanism or other attribute for which the commission has directed the performance of an Earnings Test, (ii) the applicant has no Virginia jurisdictional regulatory assets on its books,; and (iii) (ii) the applicant is not seeking to establish a regulatory asset.

20VAC5-201-40. Optional performance-based regulation applications. (Repealed.)

An applicant that files an application for performance-based regulation pursuant to § 56-235.6 of the Code of Virginia shall file Schedules 1 through 32 and 34 through 43 as identified in 20VAC5-201-90.

20VAC5-201-85. Conservation and ratemaking efficiency plans. (Repealed.)

An applicant that files a conservation and ratemaking efficiency plan pursuant to Chapter 25 (§ 56-600 et seq.) of Title 56 of the Code of Virginia shall file Schedule 48 as identified and described in 20VAC5-201-90, and which shall be submitted with the utility's direct testimony.

20VAC5-201-90. Instructions for schedules and exhibits for Chapter 201.

The following instructions for schedules and exhibits including those specifically set forth in 20VAC5-201-95 (Schedules 1 through 14), 20VAC5-201-100 (Schedules 15 through 22), and 20VAC5-201-110 (Schedules 24 through 28 and 40) are to be used in conjunction with this chapter:

Schedule 1 - Historic Profitability and Market Data

Instructions: Using the format of the attached schedule and the following definitions, provide the data for the test year and four prior fiscal years. The information shall be compatible with the latest stockholder's annual report (including any restatements). Information in Sections A and B shall be compiled for the corporate entity that raises equity capital in the marketplace. Information in Section C shall be compiled for the subsidiary company that provides regulated utility service in Virginia.

Definitions for Schedule 1

Return on Year End Equity* = Earnings Available for Common Shareholders/Year End Common Equity

Return on Average Equity* = Earnings Available for Common Shareholders/The Average of Year End Equity for the Current & Previous Year

Earnings Per Share = Earnings Available for Common Shareholders/Average No. Number Common Shares Outstanding

Dividends Per Share = Common Dividends Paid per Share During the Year

Payout Ratio = DPS Dividends Per Share/EPS Earning Per Share

Average Market Price** = (Yearly High Yearly Low Price)/2

Dividend Yield = Dividends Per Share /Average Market Price**

Price Earnings Ratio = Average Market Price**/EPS Earning Per Share

*Job Development Credits shall not be included as part of equity capital nor shall a deduction be made from earnings for a capital charge on these Job Development Credits in Schedule 1.

**An average based on monthly highs and lows is also acceptable. If this alternative is chosen, provide monthly market prices and sufficient data to show how the calculation was made.

Schedule 2 - Interest and Cash Flow Coverage Data

Instructions: This schedule shall be prepared using the following definitions and instructions and presented in the format of the attached schedule. The information shall be provided for the test year and the four prior fiscal years based on information for the applicant and for the consolidated company if the applicant is a subsidiary.

- Interest (Lines 3, 4, and 5) shall include amortization of expenses, discounts, and premiums on debt without deducting an allowance for borrowed funds used during construction.

- Income taxes (Line 2) shall include federal and state income taxes.

- Allowance for Funds Used During Construction ("AFUDC") (Line 8), where applicable, is total AFUDC -- for borrowed and other funds.

- Preferred dividends (Line 13) for a subsidiary may need to be allocated from the parent's total preferred dividends. Specify the allocation factor and the methodology used in a footnote.

- Construction expenditures (Line 15) are net of AFUDC.

- Common dividends (Line 16) for a subsidiary shall be stated per books. If the subsidiary's dividend payout ratio differs from the consolidated company's payout ratio, show in a footnote the subsidiary's common dividends based on the consolidated company's payout ratio.

Schedule 3 - Capital Structure and Cost of Capital Statement - Per Books and Average

Instructions: This schedule shall show the amount of each capital component per balance sheet, the amount for ratemaking purposes, the percentage weight in the capital structure, and the component cost and weighted cost, using the format in the attached schedule. The information shall be provided for the test period, the four prior fiscal years, and on a 13-month average or five-quarter average basis for the test period. The data shall be provided for the entity whose capital structure was approved for use in the applicant's last rate case.

In Part A, the information shall be compatible with the latest Stockholders' Annual Report (including any restatements). In Parts B, C, and D, the methodology shall be consistent with that approved in the applicant's last rate case. Reconcile differences between Parts A and B for both end-of-test-period and average capital structures.

The amounts for short-term debt and revolving credit agreements (and similar arrangements) in Part B shall be based where possible on a daily average over the test year, or alternatively on a 13-month average over the test year. Except for the Part B amount for short-term debt and average amounts in Column (6), all other accounts are end-of-year and end-of-test period.

The component weighted cost rates equal the product of each component's capital structure weight for ratemaking purposes times its cost rate. The weighted cost of capital is equal to the sum of the component weighted cost rates. The Job Development Credits cost is equal to the weighted cost of permanent capital (long-term debt, preferred stock, and common equity).

Schedule 4 - Schedules of Long-Term Debt, Preferred and Preference Stock, Job Development Credits, and Any Other Component of Ratemaking Capital

Instructions: For each applicable capital component, provide a schedule that shows, for each issue, the amount outstanding, its percentage of the total capital component, and effective cost based on the embedded cost rate. This data shall support the amount and cost rate of the respective capital components contained in Schedule 3, consistent with the methodology approved in the applicant's last rate case. In addition, a detailed breakdown of all job development credits should be provided that reconciles to the per books balance of investment tax credits. These schedules should reflect disclosure of any associated hedging/derivative instruments, their respective terms and conditions (instrument type, notional amount and associated series of debt or preferred stock hedged, period in effect, etc.), and the impact of such instruments on the cost of debt or preferred stock.

Schedule 5 - Schedule of Short-Term Debt, Revolving Credit Agreements, and similar Short-Term Financing Arrangements

Instructions: Utilities that are not subject to § 56-585.1 of the Code of Virginia shall provide Provide data and explain the methodology, which should be consistent with the methodology approved in the applicant's last rate case, used to calculate the cost and balance contained in Schedule 3 for short-term debt, revolving credit agreements, and similar arrangements.

This schedule should also provide detailed disclosure of any hedging/derivative instruments related to short-term debt, their respective terms and conditions (instrument type, notional amount and associated series of debt hedged, period in effect, etc.), and the impact of such instruments on the cost of short-term debt.

Schedule 6 - Public Financial Reports

Instructions: Provide copies of the most recent Stockholder's Annual Report, Securities and Exchange Commission Form 10-K, and Form 10-Q for the applicant and the consolidated parent company if the applicant is a subsidiary. If published, provide a copy of the most recent statistical or financial supplement for the consolidated parent company.

Schedule 7 - Comparative Financial Statements

Instructions: If not provided in the public financial reports for Schedule 6, provide comparative balance sheets, income statements, and cash flow statements for the test year and the 12-month period preceding the test year for the applicant and its consolidated parent company if applicant is a subsidiary.

Schedule 8 - Proposed Cost of Capital Statement

Instructions: Provide the applicant's proposed capital structure/cost of capital schedule. In conjunction, provide schedules that support the amount and cost of each component of the proposed capital structure, and explain all assumptions used.

Schedule 9 - Rate of Return Statement - Earnings Test - Per Books

Instructions: Use format of attached schedule.

Schedule 9 shall reflect average rate base, capital, and common equity capital. Interest expense, preferred dividends, and common equity capital shall be calculated by using the average capital structure included in Schedule 3 B and average rate base.

Schedule 11 - Rate of Return Statement - Earnings Test - Adjusted to A Regulatory Accounting Basis

Instructions: Use format of attached schedule.

Schedule 11 adjustments in Column (2) shall reflect any financial differences between Generally Accepted Accounting Principles ("GAAP") and regulatory accounting as prescribed by the commission State Corporation Commission. Each Column (2) adjustment shall be separately identified and reflected in Schedule 16.

A per books regulatory accounting adjustment to reflect Job Development Credit (JDC) Capital Expense shall be reflected in Schedule 11 Column (2), if applicable. Column (3) JDC Capital Expense shall be calculated as follows:

JDC Capital Expense = Rate Base (line 25) * weighted cost of JDC Capital in Schedule 3

The associated income tax savings shall be reflected in lines 5 and 6, Column (2) as follows:

Associated income tax savings = total average rate base (line 25) * weight of JDC capital (Sch. 3) * weighted cost of debt component of the JDC cost component (Sch. 3) * (Federal and State Income Tax rate * -1)

Schedule 11 Line 15 other income/(expense) shown in Column (3) shall be the current amount of other income/(expense) categorized as jurisdictional in the applicant's last rate case.

Schedule 12 - Rate Base Statement - Earnings Test - Per Books

Instructions: Use format of attached schedule.

Applicants with jurisdictional per books operating revenues of more than $150 million shall calculate cash working capital allowance using a lead/lag study. Schedules 17 and 18 shall be provided detailing the cash working capital computation for Schedule 12 Columns (1) and (3). Applicants with jurisdictional per books operating revenues between $20 and $150 million may include a zero cash working capital requirement rather than perform a lead/lag study. Applicants with jurisdictional per books operating revenues less than $20 million may use a formula method to calculate cash working capital.

Utilities not subject to § 56-585.1 of the Code of Virginia may omit Schedule 13.

13 Columns (2)-(3) shall reflect rate base information for each commission-approved rate adjustment clause pursuant to §§ 56-585.1 A5 b, c and d or A6 of the Code of Virginia.

Schedule 14 - Rate Base Statement - Earnings Test - Adjusted to Regulatory Accounting Basis

Instructions: Use format of attached schedule.

Cash working capital allowance shall be calculated using the instructions in Schedule 12. Schedule 14 Column (2) shall reflect adjustments necessary to identify any financial differences between Generally Accepted Accounting Principles and regulatory accounting as prescribed by the commission State Corporation Commission.

Schedule 15 - Schedule of Regulatory Assets and Per Books Deferral Pursuant to Enactment Clause 5 of Chapter 3 of the 2004 Acts of Assembly, Special Session I

Instructions: If applicable per Schedules 9 and 12 instructions. Use format of attached schedule.

All regulatory assets shall be individually listed with associated deferred income tax. Indicate whether the regulatory asset is included in financial reporting or is currently recognized for ratemaking purposes only.

Schedule 16 - Detail of Regulatory Accounting Adjustments

Instructions: If applicable per Schedules 9 and 12 instructions.

Use format of attached schedule.

Each regulatory accounting adjustment shall be numbered sequentially beginning with ET-1 and listed under the appropriate description category (Operating Revenues, Interest Expense, Common Equity Capital, etc.).

Each regulatory accounting adjustment shall be fully explained in the description column of this schedule. Regulatory accounting adjustments shall adjust from a financial accounting basis to a regulatory accounting basis. Adjustments to reflect going-forward operations shall not be included on this schedule.

Detailed workpapers substantiating each adjustment shall be provided in Schedule 29.

Schedule 17 - Lead/Lag Cash Working Capital Calculation - Earnings Test

Instructions: Use format of attached schedule.

Total Balance Sheet Net Source/Use of Average Cash Working Capital determined in Schedule 18 shall be included in the Total Cash Working Capital amount in this schedule.

The Total Cash Working Capital amount determined in this schedule shall be included in Schedules 12 and 14.

Utilities required to use a lead/lag study should perform a complete lead/lag analysis every five years. Major items, such as the revenue lag and balance sheet accounts, should be reviewed every year.

Schedule 18 - Balance Sheet Analysis - Earnings Test

Instructions: Use format of attached schedule.

All uses and sources of cash working capital shall be detailed in this schedule. The associated accumulated deferred income tax shall also be included as a use or source.

The Net Source/Use of Average Cash Working Capital determined in this schedule shall be included in Schedule 17.

Support for Schedule 18 shall include a list of all balance sheet subaccounts and titles. Indicate whether the account's impact is included in (i) the balance sheet analysis, (ii) the capital structure, (iii) the income statement portion of the lead/lag study, or (iv) excluded from cost of service.

Schedule 19 - Rate of Return Statement - Per Books

Instructions: Use format of attached schedule.

Column (1) interest expense, preferred dividends, and common equity capital shall be calculated by using the capital structure included in Schedule 3 or Schedule 8 and end of test year level rate base.

Schedule 21 - Rate of Return Statement - Reflecting Ratemaking Adjustments

Instructions: Use format of attached schedule.

Schedule 21 Column (2) adjustments shall be separately identified and reflected in Schedule 25.

Interest expense, preferred dividends, and common equity capital shall be calculated by using the capital structure included in Schedule 3 or Schedule 8 and an adjusted level of rate base.

After ratemaking adjustments, JDC capital expense shall be calculated as follows:

Total rate base (line 29) * weighted cost of JDC capital in Schedule 3 or Schedule 8

Applicants filing pursuant to 20VAC5-201-30 may omit Columns (4) and (5).

Schedule 22 - Rate Base Statement - Per Books

Instructions: Use format of attached schedule.

Applicants with jurisdictional per books operating revenues more than $150 million shall calculate cash working capital allowance using a lead/lag study. Schedules 27 and 28 shall be provided detailing the cash working capital computation for Columns (1), (3), and (7). Applicants with jurisdictional per books operating revenues between $20 million and $150 million may include a zero cash working capital requirement rather than perform a lead/lag study. Applicants with jurisdictional per books operating revenues less than $20 million may use a formula method to calculate cash working capital.

Schedule 24 - Rate Base Statement - Adjusted - Reflecting Ratemaking Adjustments

Instructions: Use format of attached schedule.

Cash working capital allowance shall be calculated using instructions in Schedule 22.

Schedule 25 - Detail of Ratemaking Adjustments

Instructions: Use format of attached schedule.

Each adjustment shall be numbered sequentially and listed under the appropriate description category (Operating Revenues, Interest Expense, Common Equity Capital, etc.).

Ratemaking adjustments shall reflect a rate year level of revenues and expenses. Rate base adjustments may reflect no more than a rate year average. In Expedited Filings, Column (4) Ratemaking Adjustments shall reflect a rate year level of only those types of adjustments previously approved for the applicant.

Detailed workpapers substantiating each adjustment shall be provided in Schedule 29.

Schedule 26 - Revenue Requirement Reconciliation

Instructions: Use format of attached lead schedule. An example of a supporting schedule is provided.

Provide a revenue reconciliation of each topic or subject that affects the revenue requirement. All components of each topic or subject shall be detailed (i.e., payroll and related = payroll, benefits, payroll taxes, and related tax effect) on a supporting schedule. Cash working capital shall be considered a separate topic or subject rather than as a component of each topic or subject.

Schedule 27 - Lead/Lag Cash Working Capital Calculation - Adjusted

Instructions: Use format of attached schedule.

Total Balance Sheet Net Source/Use of Average Cash Working Capital determined in Schedule 28 shall be included in the Total Cash Working Capital amount in this schedule.

The Total Cash Working Capital amount determined in this schedule shall be included in Schedules 22 and 24.

Utilities required to use a lead/lag study should perform a complete lead/lag analysis every five years. Major items such as the revenue lag and balance sheet accounts should be reviewed every year.

Schedule 28 - Balance Sheet Analysis - Adjusted

Instructions: Use format of attached schedule.

All uses and sources of cash working capital shall be detailed in this schedule. The associated accumulated deferred income tax shall also be included as a use or source.

The Net Source/Use of Average Cash Working Capital determined in this schedule shall be included in Schedule 27.

Support for the above this schedule should include a list of all balance sheet subaccounts and titles. Indicate whether the account's impact is included in (i) the balance sheet analysis, (ii) the capital structure, (iii) the income statement portion of the lead/lag study, or (iv) excluded from cost of service. Include a brief description of the costs included in each account.

Schedule 29 - Workpapers for Earnings Test and Ratemaking Adjustments

Instructions: Include a table of contents listing the work papers included in this schedule.

a. Provide a narrative explaining the purpose and methodology used for each adjustment identified in subsections b and d of these instructions that have not been addressed in the applicant's prefiled testimony. Such explanation shall reference any relevant Financial Accounting Standards Board ("FASB") statement or commission State Corporation Commission precedent if known or available.

b. Provide a summary calculation of each earnings test adjustment included in Schedule 16. Each summary calculation shall identify the source documents used to prepare such calculation.

c. Provide all relevant documents, references, and information necessary to support the summary calculation required in subsection b of these instructions for each proposed earnings test adjustment. Amounts identified as per books costs shall include any documentation or references necessary to verify such amount to Schedule 40A. Working papers shall be indexed and tabbed for each adjustment and include the name of the primary employee or employees responsible for the adjustment. All documents and information as referenced above in these instructions should include general ledgers, payroll distributions, billing determinants, invoices, and actuarial reports. Supporting documentation that is voluminous may be made available at the applicant's office.

d. Provide a summary calculation of each rate year adjustment included in Schedule 25. Each summary calculation shall identify the source documents used to prepare such calculation.

e. Provide all relevant documents and information necessary to support the summary calculation required in subsection d of these instructions for each proposed rate year adjustment. Amounts identified as per books costs shall include any documentation necessary to verify such amount to Schedule 40b. Working papers shall be indexed and tabbed for each adjustment and include the name of the primary employees responsible for the adjustment. All documents and information referenced in subsections a through e of these instructions should include general ledgers, payroll distributions, billing determinants, invoices, and actuarial reports.

Schedule 30 - Revenue and Expense Variance Analysis

Instructions: Applicant shall quantify jurisdictional operating revenues and system operating and maintenance ("O&M") expenses by primary account as specified by the appropriate federal or state Uniform System of Accounts (Federal Energy Regulatory Commission, Federal Communications Commission, National Association of Regulatory Commissioners) (hereinafter referred to as "USOA account") during the test period and the preceding 12 months. Also, provide jurisdictional sales volumes by customer class for the test period.

Applicants shall file a schedule detailing all revenue and expense accounts by month for the test period. Applicants shall provide a detailed explanation of all jurisdictional revenue and system expense increases or decreases of more than 10% during the test period compared to the previous 12-month period. The expense variance analysis applies to test period expense items greater than one-tenth of one percent (.001) of Operating & Maintenance expenses, excluding purchased gas adjustment costs. Additionally, the applicant shall have an accounts payable ledger or schedule of all accounts payable for review at the applicant's office as of the date of the applicant's filing.

Schedule 31 - Advertising Expense

Instructions: A schedule detailing advertising expense by USOA account and grouped according to the categories identified in § 56-235.2 of the Code of Virginia shall be provided. Advertising costs that are not identifiable to any of those categories shall be included in a separate category titled "other." If applicant seeks rate relief, demonstrate that the applicant's advertising meets the criteria established in § 56-235.2.

Schedule 34 - Miscellaneous Expenses

Instructions: Provide a description of amounts paid and USOA accounts charged for each charitable and educational donation, each payment to associated industry organizations, and all other miscellaneous general expenses. Individual items aggregating to less than 5.0% of the total miscellaneous expense may be reflected in an "Other" line item. Advertising expenses included in Schedule 31 should be excluded from this schedule.

Schedule 35 - Affiliate Services

Instructions: For purposes of this schedule affiliate services shall be defined to include those services between regulated and nonregulated divisions of an incumbent utility. If any portion of the required information has been filed with the State Corporation Commission (commission) as part of an applicant's Annual Report of Affiliate Transactions, the applicant may reference such report clearly identifying what portions of the required information are included in the Annual Report of Affiliate Transactions.

Provide a narrative description of each affiliated service received or provided during the test period.

Provide a summary of affiliate transactions detailing costs by type of service provided (e.g., accounting, auditing, legal and regulatory, human resources, etc.) for each month of the test period. Show the final USOA account distribution of all costs billed to or by the regulated entity by month for the test period.

Identify all amounts billed to an affiliate and then billed back to the regulated entity.

Cost records and market analyses supporting all affiliated charges billed to or by the regulated entity/division shall be maintained and made readily available for commission staff review. This shall include supporting detail of costs (including the return component) incurred by the affiliated interest rendering the service and the allocation methodology. In situations when the pricing is required to be the higher (lower) of cost or market and market is unavailable, note each such transaction and have data supporting such a finding available for commission staff review.

If affiliate charges are booked per a pricing mechanism other than that approved by the commission, the regulated entity shall provide a reconciliation of books to commission-approved pricing, including an explanation of why the commission-approved pricing is not used for booking purposes.

Schedule 36 - Income Taxes

Instructions: Provide a schedule detailing the computation of test period current state and federal income taxes on a total company and Virginia jurisdictional basis. Such schedule should provide a complete reconciliation between book and taxable income showing all individual differences. Additionally, provide a schedule detailing the computation of fully adjusted, current state and federal income taxes applicable to the Virginia jurisdiction.

Provide a schedule detailing the individual items of deferred state and federal income tax expense for the test period on a total company and Virginia jurisdictional basis. Additionally, provide a schedule detailing the computation of fully adjusted, deferred state and federal income tax applicable to the Virginia jurisdiction.

Provide a detailed reconciliation between the statutory and effective income tax rates for the test period. Schedule should quantify individual reconciling items by dollar amount and percentage. Individual items should include permanent differences (itemize), flow-through depreciation, excess deferred FIT amortization, and deferred Investment Tax Credit ("ITC") amortization.

Provide a detailed listing of individual accumulated deferred income tax and accumulated deferred ITC amounts as of the end of test period. Separately identify those items affecting the computation of rate base on both a total company and Virginia jurisdictional basis. Additionally, provide a detailed listing of individual accumulated deferred income tax and accumulated deferred ITC amounts for the earnings test rate base (if applicable), the end of test period rate base, and the fully-adjusted rate base, on a Virginia jurisdictional basis.

Provide a detailed reconciliation between the federal and state current tax expense on a stand-alone basis and the actual per book federal and state current tax expense for the test period on a total company and Virginia jurisdictional basis.

Provide a schedule depicting, by month, all federal and state income tax payments made during the test year. For each payment, identify the recipient.

Provide a detailed reconciliation between deferred federal and state income expense computed on a stand-alone basis and the actual per book deferred federal and state income tax expense, on a total company and Virginia jurisdictional basis.

Provide a detailed reconciliation between individual accumulated deferred federal and state income tax assets and liabilities computed on a stand-alone basis and the actual per book accumulated deferred income tax amounts as of the end of the test period, on a total company and Virginia jurisdictional basis. Additionally, provide a detailed listing of individual accumulated deferred income tax assets and liabilities computed on a stand-alone basis for the earnings test rate base (if applicable), the end of test period rate base, and the fully-adjusted rate base on a Virginia jurisdictional basis.

Schedule 37 - Organization

Instructions: Provide an organizational chart of the applicant and its parent company detailing subsidiaries and divisions. Provide details of any material corporate reorganizations since the applicant's last rate case. Explain the reasons and any ratemaking impact of each such reorganization.

Schedule 38 - Changes in Accounting Procedures

Instructions: Detail any material changes in accounting procedures adopted by either the parent/service company or the utility since the applicant's last rate case. Explain any ratemaking impact of such changes.

Identify any write-offs or write-downs associated with assets (i.e., plant, tax accounts, etc.) that have been retained, transferred, or sold.

Schedule 39 - Out-of-Period Book Entries

Instructions: Provide a summary schedule prepared from an analysis of journal entries showing "out-of-period" items booked during the test period. Show journal entry number, amount, USOA account, and explanation of charge.

Schedule 40 - Jurisdictional and Class Cost of Service Study

Instructions: Use format of attached schedule.

a. Provide detailed calculations for all jurisdictional allocations for each revenue, expense, and rate base USOA account used to create Schedule 9. Allocations should be based on test year average data. Show the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor since the last rate case.

b. Provide detailed calculations for all jurisdictional allocations for each revenue, expense, and rate base USOA account used to create Schedules 19 and 22. Show the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor since the last rate case.

c. Provide a class cost of service study showing the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor since the last rate case.

d. Applicant shall provide appropriate supporting cost data for new allocation methodologies or rate design proposals in expedited rate applications.

Schedule 41 - Proposed Rates and Tariffs

Instructions: Provide a summary of the rates designed to effect the proposed revenue increase. Provide a copy of all tariff pages that the applicant proposes to revise in this proceeding, with revisions indicated by a dashed line (--) through proposed deletions and by underlining proposed additions.

Schedule 42 - Present and Proposed Revenues

Instructions:

a. Provide the detailed calculations supporting total per books revenues in Column (3) of Schedule 21. The present revenues from each of the applicant's services shall be determined by multiplying the current rates times the test period billing units (by rate block, if applicable).

b. Provide a detailed calculation supporting total adjusted revenues in Column (5) of Schedule 21. The proposed revenues from each of applicant's services shall be determined by multiplying the proposed rates by the adjusted billing units (by rate block, if applicable). Detail by rate schedule all miscellaneous charges and other revenues, if applicable. Reconcile per books billing units to adjusted billing units itemizing changes such as customer growth, weather, Btu BTU content and miscellaneous revenues. The revenue changes for applicant's services should be subtotaled into the applicant's traditional categories.

Schedule 43 - Sample Billing

Instructions: Natural gas and water Water or sewer utilities shall provide a sample billing analysis detailing the effect on each rate schedule at representative levels of consumption.

Schedule 48 - Conservation and Ratemaking Efficiency Plans

Instructions: Applications made pursuant to § 56-602 A and B or § 56-602 A and C of the Code of Virginia shall file the following:

a. Provide the revenue study or class cost of service study relied upon to establish annual per-customer fixed costs on an intraclass basis.

b. Provide detailed calculations supporting determinations of current class, normalized or proposed class revenues. Such calculations should clearly show current, normalized or proposed annual billing determinants (by rate block and class). Reconcile per books billing units to adjusted billing units itemizing changes such as customer growth, weather, and Btu content and miscellaneous revenues.

c. Provide detailed calculations supporting the revenues produced by the rates, tariff design or mechanism designed to effect the proposed conservation and ratemaking efficiency plan. Provide illustrative examples if necessary. Detail by rate schedule all miscellaneous charges and other revenues, if applicable. To the extent any of the information requested in this paragraph has been provided in subsection b of these instructions, it does not need to be restated.

d. Provide a sample billing analysis detailing the effect of the proposed rates, tariff design or mechanism designed to effect the proposed conservation or ratemaking efficiency plan on each rate schedule at representative levels of consumption.

e. Provide the detailed calculations showing that the rates, tariff design or mechanism designed to effect the proposed conservation and ratemaking plan is revenue neutral as defined in Chapter 25 (§ 56-600 et seq.) of Title 56 of the Code of Virginia.

f. Provide a copy of all tariff pages that the applicant proposes to revise in this proceeding, with deletions indicated by a dashed line (--) and additions indicated by an underscore.

g. Provide a detailed description and analysis of the proposed conservation program or programs and a cost benefit assessment of the program or programs using the Total Resource Cost Test, the Societal Test, the Program Administrator Test, the Participant Test, and the Rate Impact Measure Test. Detail and support all assumptions utilized in the cost benefit assessments.

h. Provide a detailed narrative describing the proposed normalization component that removes the effect of weather from the determination of conservation and energy efficiency results. Additionally, provide any supporting calculation of such component.

i. Provide a detailed narrative describing the proposed decoupling mechanism.

j. Provide a detailed narrative describing all proposed cost-effective conservation and energy efficiency plans.

k. Provide a detailed narrative describing the provisions addressing the needs of low-income or low-usage residential customers.

l. Provide a detailed narrative describing provisions ensuring that rates and services to nonparticipating classes of customers are not adversely impacted. Additionally, provide all studies or calculations supporting such conclusions.

Schedule 50 - Additional Schedules

Reserved for additional exhibits presented by the applicant to be labeled Schedule 50 et seq.

Title of Regulation: 20VAC5-205. Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-Owned Gas Utilities (adding 20VAC5-205-5 through 20VAC5-205-90).

Statutory Authority: § 12.1-13 of the Code of Virginia.

Public Hearing Information: A public hearing will be held upon request.

Public Comment Deadline: May 26, 2023.

Agency Contact: Andrea Macgill, Division of Utility Accounting and Finance, Public Utility Regulation, State Corporation Commission, P.O. Box 1197, Richmond, VA 23218, telephone (804) 371-9064, or email andrea.macgill@scc.virginia.gov.

Summary:

The proposed amendments establish a new regulation, Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-Owned Gas Utilities (20VAC5-205), for updated and revised requirements applicable only to investor-owned gas utilities, including (i) minimum filing requirements related to annual informational filings, rate case filings, and rate adjustment clause filings under Title 56 of the Code of Virginia; (ii) forms required for filings; and (iii) instructions for using the required forms.

AT RICHMOND, MARCH 9, 2023

COMMONWEALTH OF VIRGINIA, ex rel.

STATE CORPORATION COMMISSION

CASE NO. PUR-2023-00006

Ex Parte: In the matter of adopting new

rules of the State Corporation Commission

governing utility rate applications by

investor-owned gas utilities

ORDER FOR NOTICE AND COMMENT

On December 16, 2008, the State Corporation Commission ("Commission") adopted revisions to its Rules Governing Utility Rate Application and Annual Informational Filings, 20 VAC 5-201-10 et seq., in response to the Virginia General Assembly's amendment to Chapter 23 of Title 56 of the Code of Virginia ("Code"), which significantly modified how investor-owned electric utilities are regulated in the Commonwealth of Virginia.¹ On November 23, 2020, following subsequent amendments to Chapter 23 of Title 56 of the Code, the Commission adopted the new Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-Owned Electric Utilities, 20 VAC 5-204-10 et seq.² In connection therewith, the Commission also adopted limited revisions to 20 VAC 5-201-10 et seq., to limit their applicability to investor-owned gas and water utilities ("Existing Rate Case Rules").³

Since the Existing Rate Case Rules were originally adopted, subsequent legislative amendments have, among other things, expanded the number and types of rate adjustment clauses that may be sought by gas utilities.⁴ The Code sections allowing such filings have various statutory deadlines for the Commission to issue a final order, ranging from 90 days to 180 days after filing. These time periods limit the time available for discovery and analysis of requested rate changes.

NOW THE COMMISSION, upon consideration of the foregoing, is of the opinion and finds that a proceeding should be established to promulgate new rules governing utility rate applications and annual informational filings of investor-owned gas utilities ("Investor-owned Gas Utility Rate Case Rules"). In connection therewith, the Commission will also consider limited revisions to the Existing Rate Case Rules to remove their applicability to investor-owned gas utilities (together with Investor-owned Gas Utility Rate Case Rules, "Proposed Rules"). The Commission does not intend to consider any additional changes to the Existing Rate Case Rules beyond removing their applicability to investor-owned gas utilities in this proceeding. To initiate this proceeding, the Commission's Staff ("Staff") has prepared Proposed Rules, which are appended to this Order as Attachment A. We will direct that notice of the Proposed Rules be given to the public and that interested persons be provided an opportunity to file written comments on, propose modifications or supplements to, or request a hearing on the Proposed Rules. We further find that a copy of the Proposed Rules should be sent to the Registrar of Regulations for publication in the Virginia Register of Regulations.

To promote administrative efficiency and timely service of filings upon participants, the Commission will, among other things, direct the electronic filing of testimony and pleadings unless they contain confidential information, and require electronic service on parties to this proceeding.

Accordingly, IT IS ORDERED THAT:

(1) This matter is docketed as Case No. PUR-2023-00006.

(2) All comments, pleadings or other documents filed in this matter should be submitted electronically to the extent authorized by Rule 5VAC5-20-150, Copies and Format, of the Commission's Rules of Practice and Procedure ("Rules of Practice").⁵ Confidential and Extraordinarily Sensitive Information shall not be submitted electronically and should comply with 5VAC5-20-170, Confidential information, of the Rules of Practice. Any person seeking to hand deliver and physically file or submit any pleading or other document shall contact the Clerk's Office Document Control Center at (804) 371-9838 to arrange the delivery.

(3) Pursuant to 5VAC5-20-140, Filing and service, of the Rules of Practice, the Commission directs that service on parties and the Staff in this matter shall be accomplished by electronic means. Concerning Confidential or Extraordinarily Sensitive Information, parties and the Staff are instructed to work together to agree upon the manner in which documents containing such information shall be served upon one another, to the extent practicable, in an electronically protected manner, even if such information is unable to be filed in the Office of the Clerk, so that no party or the Staff is impeded from preparing its case.

(4) The Staff shall forward a copy of this Order for Notice and Comment ("Order"), including a copy of the Proposed Rules, to the Registrar of Regulations for publication in the Virginia Register of Regulations.

(5) An electronic copy of the Proposed Rules may be obtained by submitting a request to Andrea B. Macgill, Esq., in the Commission's Division of Utility Accounting and Finance at the following email address: Andrea.Macgill@scc.virginia.gov. An electronic copy of the Proposed Rules can be found on the Commission's website: scc.virginia.gov/pages/Rulemaking. Interested persons may also download unofficial copies of the Order and the Proposed Rules from the Commission's website: scc.virginia.gov/pages/Case-Information.

(6) The Commission's Division of Utility Accounting and Finance shall provide copies of this Order by electronic transmission, or when electronic transmission is not possible, by mail, to: individuals, organizations, and companies who have been identified by the Staff as potentially being interested in this proceeding.

(7) On or before May 26, 2023, any interested person may file comments on the Proposed Rules by following the instructions found on the Commission's website: scc.virginia.gov/casecomments/Submit-Public-Comments. Those unable, as a practical matter, to submit comments electronically, may file such comments by U.S. mail to the Clerk of the State Corporation Commission, c/o Document Control Center, P.O. Box 2118, Richmond, Virginia 23218-2118. Such comments may also include proposals and hearing requests. All comments shall refer to Case No. PUR-2023-00006. Any request for hearing shall state with specificity why the issues raised in the request for hearing cannot be adequately addressed in written comments. If a sufficient request for hearing is not received, the Commission may consider the matter and enter an order based upon the papers filed herein.

(8) On or before August 7, 2023, the Staff shall file with the Clerk of the Commission a report on or a response to any comments, proposals, or requests for hearing submitted to the Commission on the Proposed Rules.

(9) All documents filed in paper form with the Office of the Clerk of the Commission in this docket may use both sides of the paper. In all other respects, except as modified by this order, all filings shall comply fully with the requirements of 5VAC5-20-150, Copies and format, of the Rules of Practice.

(10) This matter is continued.

Commissioner Patricia L. West participated in this matter.

A COPY hereof shall be sent electronically by the Clerk of the Commission to utilities providing natural gas service in the Commonwealth of Virginia that are subject to regulation by the Commission as identified in Attachment B; and C. Meade Browder, Jr., Senior Assistant Attorney General, Division of Consumer Counsel, Office of the Attorney General, 202 North 9th Street, 8th Floor, Richmond, Virginia 23219-3424.

_____________

¹Commonwealth of Virginia, ex rel. State Corporation Commission, Ex Parte: In the matter of revising the rules of the State Corporation Commission governing utility rate increase applications pursuant to Chapter 933 of the 2007 Acts of Assembly, Case No. PUE-2008-00001, 2008 S.C.C. Ann. Rept. 462, Order Adopting Regulations (Dec. 16, 2008).

²Commonwealth of Virginia, ex rel. State Corporation Commission, Ex Parte: In the matter of adopting new rules of the State Corporation Commission governing utility rate applications by investor-owned electric utilities, Case No. PUR-2020-00022, 2020 S.C.C. Ann. Rept. 439, Order Adopting Regulations (Nov. 23, 2020).

³Id.

⁴The Existing Rate Case Rules include a section addressing filings under Chapter 25 of Title 56 of the Code (§ 56-600 et seq., "Natural Gas Conservation and Ratemaking Efficiency Act"). See 20 VAC 5-201-85. The General Assembly has subsequently amended Title 56 of the Code to add Chapter 26 (§ 56-603 et seq., "Steps to Advance Virginia's Energy Plan (SAVE) Act"), Chapter 27 (§ 56-605 et seq., "Qualified Projects of Natural Gas Utilities"), Chapter 28 (§ 56-610 et seq., "Natural Gas System Expansion Infrastructure"), and Chapter 30 (§ 56-625, "Biogas Supply Infrastructure Projects"). The Existing Rate Case Rules do not address these chapters in Title 56.

⁵5VAC5-20-10 et seq.

Chapter 205

Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-Owned Gas Utilities

20VAC5-205-5. Purpose and applicability.

This chapter sets forth minimum filing requirements for Virginia's investor-owned gas utilities related to annual informational filings, rate case filings, and other filings under Chapter 10 (§ 56-232 et seq.), Chapter 25 (§ 56-600 et seq.), Chapter 26 (§ 56-603 et seq.), Chapter 27 (§ 56-605 et seq.), Chapter 28 (§ 56-610 et seq.), and Chapter 30 (§ 56-625) of Title 56 of the Code of Virginia. Forms are prescribed or adopted for purposes of implementing Chapter 10 (§ 56-232 et seq.), Chapter 25 (§ 56-600 et seq.), Chapter 26 (§ 56-603 et seq.), Chapter 27 (§ 56-605 et seq.), Chapter 28 (§ 56-610 et seq.), and Chapter 30 (§ 56-625) of Title 56 of the Code of Virginia. When so prescribed or adopted, use of the forms is mandatory. This chapter should not be construed as limiting the ability of the State Corporation Commission or its staff to evaluate information in addition to or beyond that identified in this chapter.

20VAC5-205-10. General filing instructions.

A. An applicant shall provide a notice of intent to file an application pursuant to 20VAC5-205-20, 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-75, and 20VAC5-205-85 to the State Corporation Commission (commission) 60 days prior to the application filing date.

B. Applications pursuant to 20VAC5-205-20, 20VAC5-205-30, 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-70, 20VAC5-205-75, and 20VAC5-205-85 shall include:

1. The name and post office address of the applicant and the name and post office address of the applicant's counsel.

2. A full clear statement of the facts that the applicant is prepared to prove by competent evidence.

3. A statement of details of the objectives sought and the legal basis therefore. In addition, the application shall reference any open cases or issues that the commission directed to be adjudicated in the new proceeding.

4. All direct testimony by which the applicant expects to support the objectives sought. Each testimony shall include a summary not to exceed one page for applications pursuant to 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-70, 20VAC5-205-75, or 20VAC5-205-85 and not to exceed two pages for applications pursuant to 20VAC5-205-20.

5. Information or documentation conforming to the following general instructions:

a. Attach a table of contents of the company's application, including exhibits.

b. Each exhibit shall be labeled with the name of the applicant and the initials of the sponsoring witness in the upper right-hand corner as follows:

Exhibit No. (Leave Blank)
Witness: (Initials)
Statement or
Schedule Number

c. The first page of all exhibits shall contain a caption that describes the subject matter of the exhibit.

d. If the accounting and statistical data submitted differ from the books of the applicant, then the applicant shall include in its filing a reconciliation schedule for each account or subaccount that differs, together with an explanation describing the nature of the difference.

e. The required accounting and statistical data shall include all work papers and other information necessary to ensure that the items, statements, and schedules are not misleading.

6. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements pursuant to the code section under which the application is filed. This summary shall include references and page numbers to each supporting item referenced.

7. Provide a written narrative describing how the proposals contained in the application are consistent with the goals in the Environmental Justice Act (§ 2.2-234 et seq. of the Code of Virginia). Provide any documents or workpapers that support the assertions contained in the narrative, as applicable. Such documentation may include information from any federal, state, regional, or local agency or other source related to population, median income, and any other factors that determine whether a community impacted by the proposals in the application is an "environmental justice community" or "fenceline community," as those terms are defined in § 2.2-234 of the Code of Virginia.

C. This chapter does not limit the commission staff or parties from raising issues for commission consideration that have not been addressed in the applicant's filing before the commission. Except for good cause shown, issues specifically decided by commission order entered in the applicant's most recent rate case may not be raised by staff or interested parties in earnings tests made pursuant to 20VAC5-205-20 or 20VAC5-205-30.

D. An application filed pursuant to 20VAC5-205-20, 20VAC5-205-30, 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-70, 20VAC5-205-75, or 20VAC5-205-85 shall not be deemed filed pursuant to Chapter 10 (§ 56-232 et seq.), Chapter 25 (§ 56-600 et seq.), Chapter 26 (§ 56-603 et seq.), Chapter 27 (§ 56-605 et seq.), Chapter 28 (§ 56-610 et seq.), or Chapter 30 (§ 56-625) of Title 56 of the Code of Virginia unless it is in full compliance with this chapter.

E. The commission may waive any part or all of this chapter for good cause shown.

F. Where a filing contains information that the applicant claims to be confidential, the filing may be made under seal provided it is simultaneously accompanied by both a motion for protective order or other confidential treatment and an original and one copy of a redacted version of the filing to be available for public disclosure. Unredacted filings containing the confidential information shall, however, be immediately available to the commission staff for internal use at the commission.

G. Filings containing confidential (or redacted) information shall so state on the cover of the filing, and the precise portions of the filing containing such confidential (or redacted) information, including supporting material, shall be clearly marked within the filing.

H. Applicants shall provide a searchable PDF version of the application and direct testimony electronically to the Divisions of Utility Accounting and Finance and Public Utility Regulation on the application filing date. Applicants shall also provide a searchable PDF of the public version of the application and direct testimony electronically to the Division of Consumer Counsel of the Office of the Attorney General of Virginia on the application filing date.

Additionally, all schedules containing calculations derived from formulas shall be provided electronically to the Divisions of Utility Accounting and Finance and Public Utility Regulation in an electronic spreadsheet, including all underlying formulas and assumptions on the application filing date. Such electronic spreadsheet shall be commercially available and have common use in the utility industry.

All schedules that do not contain calculations derived from formulas shall be provided electronically to the Divisions of Utility Accounting and Finance and Public Utility Regulation in a searchable PDF version. Additional versions of such schedules shall be made available to parties upon request.

I. All applications, including direct testimony and Schedules 1 through 9, 11, 12, 14 through 19, 21, 22, 24 through 28, 30, 31, 34 through 39, 41 through 44, 46, and 48 through 52, as applicable, shall be filed in an original, and 12 copies with the Clerk of the Commission, c/o Document Control Center, P.O. Box 2118, Richmond, Virginia 23218. One copy of Schedules 29 and 40 shall be filed with the Clerk of the Commission. Applicants may omit filing Schedule 29 with the Clerk of the Commission in Annual Informational Filings. Additional copies of such schedules shall be made available to parties upon request.

One copy of Schedules 29 and 40 shall be submitted to the Division of Utility Accounting and Finance. Four copies of Schedule 40 shall be submitted to the Division of Public Utility Regulation.

J. For any application made pursuant to 20VAC5-205-20, 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-70, 20VAC5-205-75, and 20VAC5-205-85, the applicant shall serve a copy of the information required in subsection A of this section at the same time that it is filed with the commission upon (i) the chairman of the board of supervisors of each county (or equivalent officials in the counties having alternate forms of government) in this Commonwealth affected by the proposed increase; (ii) the mayor or manager of every city and town (or equivalent officials in towns and cities having alternate forms of government) in this Commonwealth affected by the proposed increase; and (iii) the Division of Consumer Counsel of the Office of the Attorney General of Virginia. Such service shall be made electronically to the extent the applicant has official email addresses for such officials. If not, such service shall be made either by (i) personal delivery or (ii) first class mail to the customary place of business or to the residence of the person served.

For applications pursuant to 20VAC5-205-20, 20VAC5-205-40, 20VAC5-205-50, 20VAC5-205-60, 20VAC5-205-65, 20VAC5-205-70, 20VAC5-205-75, and 20VAC5-205-85, the applicant shall also serve each official listed in this subsection with the following within five business days of the issuance of the commission's procedural order regarding the application: (i) the information required in subdivisions B 1, B 2, and B 3 of this section; (ii) a statement that a copy of the complete public version of the application may be obtained at no cost by making a request therefor in writing to a specified company official; and (iii) the commission's procedural order regarding the application. Such service shall be made electronically to the extent the applicant has official email addresses for such officials. If not, such service shall be made either by (i) personal delivery or (ii) first class mail to the customary place of business or to the residence of the person served.

In addition, the applicant shall serve a copy of the complete public version of its application upon the Division of Consumer Counsel of the Office of the Attorney General of Virginia at the same time it is filed with the commission. Such service shall be made either by personal delivery or first class mail to the customary place of business.

K. Nothing in this chapter shall be interpreted to apply to applications for temporary reductions of rates pursuant to § 56-242 of the Code of Virginia.

20VAC5-205-20. General and expedited rate increase applications.

A. An application for a base rate increase pursuant to Chapter 10 (§ 56-232 et seq.) of Title 56 of the Code of Virginia shall conform to the following requirements:

1. Exhibits consisting of Schedules 1 through 9, 11, 12, 14 through 19, 21, 22, 24 through 30, 31, and 34 through 44 and the utility's direct testimony shall be submitted. Such schedules shall be identified with the appropriate schedule number and shall be prepared in accordance with the instructions contained in 20VAC5-205-90.

2. An exhibit consisting of additional schedules may be submitted with the utility's direct testimony. Such exhibit shall be identified as Schedule 52 (this exhibit may include numerous subschedules labeled 52A et seq.).

B. The selection of a historical test period is up to the applicant. However, the use of overlapping test periods will not be allowed.

C. If not otherwise constrained by law or regulatory requirements, an applicant who has not experienced a substantial change in circumstances may file an expedited rate application as an alternative to a general rate application. Such application need not propose an increase in regulated operating revenues. If, upon timely consideration of the expedited application and supporting evidence, it appears that a substantial change in circumstances has taken place since the applicant's last rate case, then the State Corporation Commission (commission) may take appropriate action, such as directing that the expedited application be dismissed or treated as a general rate application. Prior to public hearing and subject to applicable provisions of law, an application for expedited rate increase may take effect within 30 days after the date the application is filed. Expedited rate increases may also take effect in less than 12 months after the applicant's preceding rate increase so long as rates are not increased as a result thereof more than once in any calendar year. An applicant making an expedited application shall also comply with the following rules:

1. In computing its cost of capital, as prescribed in Schedule 3 in 20VAC5-205-90, the applicant shall use the equity return rate approved by the commission and used to determine the revenue requirement in the utility's most recent rate proceeding.

2. An applicant, in developing its rate of return statement, shall make adjustments to its test period jurisdictional results only in accordance with the instructions for Schedule 25 in 20VAC5-205-90.

3. The applicant may propose new allocation methodologies, rate designs, and new or revised terms and conditions, provided such proposals are supported by appropriate cost studies. Such support shall be included in Schedule 40.

D. Rates authorized to take effect 30 days following the filing of any application for an expedited rate increase shall be subject to refund in a manner prescribed by the commission. Whenever rates are subject to refund, the commission may also direct that such refund bear interest at a rate set by the commission.

20VAC5-205-30. Annual informational filings.

Unless modified per a State Corporation Commission-approved alternative regulatory plan, each utility not requesting a base rate increase shall make an annual informational filing consisting of Schedules 1 through 7, 9, 11, 12, 14 through 18, 29, 36, and 40 a as identified in 20VAC5-205-90. The test period shall be the current 12 months ending in the same month used in the utility's most recent rate application. This information shall be filed with the State Corporation Commission within 120 days after the end of the test period. Requirements found in 20VAC5-205-10 B 2, B 3, and B 4 may be omitted in annual informational filings.

20VAC5-205-40. Optional performance-based applications.

An applicant that files an application for performance-based regulation pursuant to § 56-235.6 of the Code of Virginia shall file Schedules 1 through 32 and 34 through 43 as identified in 20VAC5-205-90.

20VAC5-205-50. Upstream natural gas supply infrastructure plans.

An applicant that files an initial or amended upstream natural gas supply infrastructure plan pursuant to Chapter 27 (§ 56-605 et seq.) of Title 56 of the Code of Virginia, shall file Schedule 49 as identified and described in 20VAC5-205-90, which shall be submitted with the utility's direct testimony. Additionally, applications in which the utility seeks a return on investment based on the last authorized cost of capital shall include Schedule 3, Parts B through E. Applications in which the utility seeks an updated return on investment shall include Schedules 3, 4, 5, and 8 for only the year requested. If Schedule 8 is filed, the application shall provide schedules that support the amount and cost rate of each component of the proposed capital structure and explain all assumptions used.

20VAC5-205-60. System expansion plans.

An applicant that files an initial or amended system expansion plan pursuant to Chapter 28 (§ 56-610 et seq.) of Title 56 of the Code of Virginia, shall file Schedule 50 as identified and described in 20VAC5-205-90, which shall be submitted with the utility's direct testimony. Additionally, applications in which the utility seeks a return on investment based on the last authorized cost of capital shall include Schedule 3, Parts B through E. Applications in which the utility seeks an updated return on investment shall include Schedules 3, 4, 5, and 8 for only the year requested. If Schedule 8 is filed, the application shall provide schedules that support the amount and cost rate of each component of the proposed capital structure and explain all assumptions used.

20VAC5-205-65. Biogas supply investment plans.

An applicant that files an initial or amended biogas supply investment plan pursuant to Chapter 30 (§ 56-625) of Title 56 of the Code of Virginia, shall file Schedule 51 as identified and described in 20VAC5-205-90, which shall be submitted with the utility's direct testimony. Additionally, applications in which the utility seeks a return on investment based on the last authorized cost of capital shall include Schedule 3, Parts B through E. Applications in which the utility seeks an updated return on investment shall include Schedules 3, 4, 5, and 8 for only the year requested. If Schedule 8 is filed, the application shall provide schedules that support the amount and cost rate of each component of the proposed capital structure and explain all assumptions used.

20VAC5-205-70. Temporary increases of rates.

Applicants that file a request for a temporary increase in rates pursuant to § 56-245 of the Code of Virginia, shall include Schedules 1 through 9, 11, 12, 14, 16, 17, and 18 as identified and described in 20VAC5-205-90.

20VAC5-205-75. Steps to Advance Virginia's Energy Plan filings.

An application filed pursuant to Chapter 26 (§ 56-603 et seq.) of Title 56 of the Code of Virginia for a new or amended Steps to Advance Virginia's Energy (SAVE) Plan or SAVE Rider, shall include Schedule 46 as identified and described in 20VAC5-205-90, which shall be submitted with the utility's direct testimony. Additionally, applications in which the utility seeks a return on investment based on the last authorized cost of capital shall include Schedule 3, Parts B through E. Applications in which the utility seeks an updated return on investment shall include Schedules 3, 4, 5, and 8 for only the year requested. If Schedule 8 is filed, the application shall provide schedules that support the amount and cost rate of each component of the proposed capital structure and explain all assumptions used.

20VAC5-205-85. Conservation and ratemaking efficiency plans.

An applicant that files a conservation and ratemaking efficiency plan pursuant to Chapter 25 (§ 56-600 et seq.) of Title 56 of the Code of Virginia, shall file Schedule 48 as identified and described in 20VAC5-205-90, which shall be submitted with the utility's direct testimony. Additionally, applications in which the utility seeks a return on investment based on the last authorized cost of capital shall include Schedule 3, Parts B through E. Applications in which the utility seeks an updated return on investment shall include Schedules 3, 4, 5, and 8 for only the year requested. If Schedule 8 is filed, the application shall provide schedules that support the amount and cost rate of each component of the proposed capital structure and explain all assumptions used.

20VAC5-205-90. Instructions for schedules and exhibits for this chapter.

The following instructions for schedules and exhibits are to be used in conjunction with this chapter:

Schedule 1 - Historical Profitability and Market Data

Instructions: Using the format of Form Schedule 1 and the following definitions, provide the data for the test period and four prior fiscal years. The information shall be compatible with the latest SEC Form 10-K consolidated financial statements (including any restatements) or annual report if an SEC Form 10-K is not available. Information in Sections A and B shall be compiled for the corporate entity that raises equity capital in the marketplace. Information in Section C of Schedule 1 shall be compiled for the subsidiary company that provides regulated utility service in Virginia.

Definitions for Schedule 1

Return on Year End Equity = Earnings Available for Common Shareholders/Year End Common Equity

Return on Average Equity = Earnings Available for Common Shareholders/The Average of Year End Equity for the Current and Previous Year

Earnings Per Share = Earnings Available for Common Shareholders/Average Number Common Shares Outstanding

Dividends Per Share = Common Dividends Paid per Share During the Year

Payout Ratio = Dividends Per Share/Earnings Per Share

Dividend Yield = Dividends Per Share/ Year End Price

Price Earnings Ratio = Average Market Price/Earnings Per Share

Schedule 2 - Interest and Cash Flow Coverage Data

Instructions: This schedule shall be prepared using the following definitions and instructions and presented in the format of Form Schedule 2. The information shall be provided for the test year and the four prior fiscal years based on information for the applicant and for the consolidated company if the applicant is a subsidiary.

- Interest (Lines 3, 4, and 5) shall include amortization of expenses, hedging gains and losses, discounts, and premiums on debt without deducting an allowance for borrowed funds used during construction.

- Income taxes (Line 2) shall include federal and state income taxes.

- Allowance for Funds Used During Construction (AFUDC) (Line 8), where applicable, is total AFUDC -- for borrowed and other funds.

- Preferred dividends (Line 13) for a subsidiary shall be stated per books.

- Construction expenditures (Line 15) are net of AFUDC.

- Common dividends (Line 16) for a subsidiary shall be stated per books.

Schedule 3 - Capital Structure and Cost of Capital Statement – Per Books and Average

Instructions: This schedule shall show the amount of each capital component per balance sheet, the amount for ratemaking purposes, the percentage weight in the capital structure, and the component cost and weighted cost, using the format in Form Schedule 3. The information shall be provided for the test period, the four prior fiscal years, and on a 13-month average or five-quarter average basis for the test period. The data shall be provided for the entity whose capital structure was approved for use in the applicant's last rate case.

In Part A, the information shall be compatible with the latest Securities and Exchange Commission Form 10-K consolidated financial statement (including any restatements) or annual report if an SEC Form 10-K is not available. In Parts B, C, and D, the methodology shall be consistent with that approved in the applicant's last rate case. Reconcile differences between Parts A and B for both end-of-test-period and average capital structures.

The amounts for all short-term debt, revolving credit agreements, and similar short-term financing arrangements in Part B shall be based on a daily average over the test year, or alternatively, on a 13-month average over the test year. Except for the Part B amount for short-term debt and average amounts in Column (6), all other accounts are end-of-year and end-of-test period.

The component weighted cost rates equal the product of each component's capital structure weight for ratemaking purposes times its cost rate. The weighted cost of capital is equal to the sum of the component weighted cost rates. The Investment Tax Credits (ITC) cost is equal to the weighted cost of permanent capital (long-term debt, preferred stock, and common equity).

Adjustments made to per books amounts shall be fully documented and explained.

In an application for a rate adjustment clause pursuant to any Code of Virginia section that allows the applicant to seek recovery of a return on investment, Schedule 3 information in Parts B through E shall be provided for each capital structure used to calculate the revenue requirement.

Schedule 4 - Schedules of Long-Term Debt, Preferred Stock, Investment Tax Credits, and Any Other Component of Ratemaking Capital

Instructions: For each applicable capital component, provide a schedule that shows, for each issue, the amount outstanding, and effective cost rate. This data shall support the amount and cost rate of the respective capital components contained in Schedule 3, consistent with the methodology approved in the applicant's last rate case. In addition, a detailed breakdown of all investment tax credits should be provided that reconciles to the per books balance of investment tax credits. These schedules should include disclosure of any associated hedging/derivative instruments, their respective terms and conditions (instrument type, notional amount and associated series of debt or preferred stock hedged, period in effect, etc.), and the impact of such instruments on the cost of debt or preferred stock.

In an application for a rate adjustment clause pursuant to any Code of Virginia section that allows the applicant to seek recovery of a return on investment, Schedule 4 information shall be provided for long-term debt, preferred stock, and investment tax credits in each capital structure used to calculate the revenue requirement if the applicant proposes a cost of capital that differs from the last authorized cost of capital.

Schedule 5 - Schedule of Short-Term Debt, Revolving Credit Agreements, and similar Short-Term Financing Arrangements

Instructions: Provide data and explain the methodology, which should be consistent with the methodology approved in the applicant's last rate case, used to calculate the cost and balance contained in Schedule 3 for short-term debt, revolving credit agreements, and similar arrangements.

This schedule should also provide detailed disclosure of any hedging/derivative instruments related to short-term debt, their respective terms and conditions (instrument type, notional amount and associated series of debt hedged, period in effect, etc.), and the impact of such instruments on the cost of short-term debt.

In an application for a rate adjustment clause pursuant to any Code of Virginia section that allows the applicant to seek recovery of a return on investment, Schedule 5 information shall be provided for short-term financing included in each capital structure used to calculate the revenue requirement if the applicant proposes a cost of capital that differs from the last authorized cost of capital.

Schedule 6 - Public Financial Reports

Instructions: Provide copies, or a link to where such copies can be found on the Internet, of the most recent Stockholder's Annual Report, Securities and Exchange Commission Form 10-K, and Form 10-Q for the applicant and the consolidated parent company if the applicant is a subsidiary. If published, provide a copy or a link to where such copy can be found on the Internet of the most recent statistical or financial supplement for the consolidated parent company.

Schedule 7 - Comparative Financial Statements

Instructions: If not provided in the public financial reports for Schedule 6, provide comparative balance sheets, income statements, and cash flow statements for the test year and the 12-month period preceding the test year for the applicant and its consolidated parent company if applicant is a subsidiary. In lieu of providing a copy, the applicant may provide a link to where such information can be found on the Internet.

Schedule 8 - Proposed Cost of Capital Statement

Instructions: Provide the applicant's proposed capital structure/cost of capital schedule. In conjunction, provide schedules that support the amount and cost rate of each component of the proposed capital structure, and explain all assumptions used.

In an application for a rate adjustment clause pursuant to any Code of Virginia section that allows the applicant to seek recovery of a return on investment, Schedule 8 information shall be provided for the proposed capital structure used to calculate the revenue requirement if different from Schedule 3.

Schedule 9 - Rate of Return Statement – Earnings Test – Per Books

Instructions: Use format of Form Schedule 9.

Schedule 9 shall reflect average rate base, capital, and common equity capital. Interest expense, preferred dividends, and common equity capital shall be calculated by using the average capital structure included in Schedule 3 B and average rate base.

Schedule 11 - Rate of Return Statement – Earnings Test – Adjusted to A Regulatory Accounting Basis

Instructions: Use format of Form Schedule 11.

Schedule 11 adjustments in Column (2) shall reflect any financial differences between per books and regulatory accounting as prescribed by the State Corporation Commission. Each Column (2) adjustment shall be separately identified and reflected in Schedule 16.

A per books regulatory accounting adjustment to reflect Investment Tax Credits (ITC) Capital Expense shall be reflected in Schedule 11 Column (2), if applicable. Column (3) ITC Capital Expense shall be calculated as follows:

ITC Capital Expense = Rate Base (line 25) * weighted cost of ITC Capital in Schedule 3

The associated income tax savings shall be reflected in lines 5 and 6, Column (2) as follows:

Associated income tax savings = total average rate base (line 25) * weight of ITC capital (Sch. 3) * weighted cost of debt component of the ITC cost component (Sch. 3) * (Federal and State Income Tax rate * -1)

Schedule 11 Line 15 other income/(expense) shown in Column (3) shall be the current amount of other income/(expense) categorized as jurisdictional in the applicant's last rate case.

Schedule 12 - Rate Base Statement – Earnings Test – Per Books

Instructions: Use format of Form Schedule 12.

Applicants must use the same methodology to calculate cash working capital allowance as was employed in the applicant's most recent base rate case.

Schedule 14 - Rate Base Statement – Earnings Test – Adjusted to Regulatory Accounting Basis

Instructions: Use format of Form Schedule 14.

Cash working capital allowance shall be calculated using the instructions in Schedule 12. Schedule 14 Column (2) shall reflect adjustments necessary to identify any financial differences between per books and regulatory accounting as prescribed by the State Corporation Commission. Each Column (2) adjustment shall be separately identified and reflected in Schedule 16.

Schedule 15 - Schedule of Regulatory Assets

Instructions: If applicable per Schedules 9 and 12 instructions. Use format of Form Schedule 15.

All regulatory assets shall be individually listed with associated deferred income tax. Indicate whether the regulatory asset (i) is proposed in the current proceeding; (ii) was previously approved by the State Corporation Commission; (iii) is not subject to an earnings test; or (iv) is for financial purposes only. Also include Eligible Safety Activity Cost deferrals pursuant to § 56-235.10 of the Code of Virginia.

Schedule 16 - Detail of Regulatory Accounting Adjustments

Instructions: If applicable per Schedules 9 and 12 instructions.

Use format of Form Schedule 16.

Each regulatory accounting adjustment shall be numbered sequentially beginning with ET-1 and listed under the appropriate description category (Operating Revenues, Interest Expense, Common Equity Capital, etc.).

Each regulatory accounting adjustment shall be fully explained in the description column of this schedule. Regulatory accounting adjustments shall adjust from a financial accounting basis to a regulatory accounting basis. Adjustments to reflect going-forward operations shall not be included on this schedule.

Detailed workpapers substantiating each adjustment shall be provided in Schedule 29.

Schedule 17 - Lead/Lag Cash Working Capital Calculation – Earnings Test

Instructions: Use format of Form Schedule 17.

Total Balance Sheet Net Source/Use of Average Cash Working Capital determined in Schedule 18 shall be included in the Total Cash Working Capital amount in this schedule.

The Total Cash Working Capital amount determined in this schedule shall be included in Schedules 12 and 14.

Utilities required to use a lead/lag study should perform a complete lead/lag analysis every five years. Major items, such as the revenue lag and balance sheet accounts, should be reviewed every year.

Schedule 18 - Balance Sheet Analysis – Earnings Test

Instructions: Use format of Form Schedule 18.

All uses and sources of cash working capital shall be detailed in this schedule. The associated accumulated deferred income tax (ADIT) shall also be included as a use or source.

The Net Source/Use of Average Cash Working Capital determined in this schedule shall be included in Schedule 17.

Support for Schedule 18 shall include a list of all balance sheet subaccounts and titles. Indicate whether the account's impact is included in (i) the balance sheet analysis; (ii) the capital structure; (iii) the income statement portion of the lead/lag study; (iv) elsewhere in rate base; or (v) excluded from cost of service. Applicants shall also include a brief description of the costs in each account.

Schedule 19 - Rate of Return Statement – Per Books

Instructions: Use format of Form Schedule 19.

Column (1) interest expense, preferred dividends and common equity capital shall be calculated by using the capital structure included in Schedule 3 or Schedule 8 and end of test year level rate base.

Schedule 21 - Rate of Return Statement – Reflecting Ratemaking Adjustments

Instructions: Use format of Form Schedule 21 and Form Supporting Steps to Advance Virginia's Energy (SAVE) Roll-in Schedule 21, as appropriate.

Schedule 21 Column (2) adjustments shall be separately identified and reflected in Schedule 25.

Applicants not proposing a Roll-in of a SAVE Rider may omit Supporting SAVE Roll-in Schedule 21.

Interest expense, preferred dividends, and common equity capital shall be calculated by using the capital structure included in Schedule 3 or Schedule 8 and an adjusted level of rate base.

After ratemaking adjustments, ITC capital expense shall be calculated as follows:

Total rate base (line 29) * weighted cost of ITC capital in Schedule 3 or Schedule 8

Applicants filing pursuant to 20VAC5-205-30 may omit Columns (4) through (7).

Schedule 22 - Rate Base Statement – Per Books

Instructions: Use format of Form Schedule 22.

Applicants with jurisdictional per books operating revenues more than $150 million shall calculate cash working capital allowance using a lead/lag study. Schedules 27 and 28 shall be provided detailing the cash working capital computation for Columns (1), (3), and (7). Applicants with jurisdictional per books operating revenues between $30 million and $150 million may include a zero cash working capital requirement rather than perform a lead/lag study. Applicants with jurisdictional per books operating revenues less than $30 million may use a formula method to calculate cash working capital.

Schedule 24 - Rate Base Statement – Adjusted – Reflecting Ratemaking Adjustments

Instructions: Use format of Form Schedule 24 and Form Supporting SAVE Roll-in Schedule 24, as appropriate.

Cash working capital allowance shall be calculated using instructions in Schedule 22.

Applicants not proposing a Roll-in of a SAVE Rider may omit Supporting SAVE Roll-in Schedule 24.

Schedule 25 - Detail of Ratemaking Adjustments

Instructions: Use format of Form Schedule 25.

Each adjustment shall be numbered sequentially and listed under the appropriate description category (Operating Revenues, Interest Expense, Common Equity Capital, etc.).

Ratemaking adjustments shall reflect a rate year level of revenues and expenses in accordance with applicable rules and laws governing utility rate changes. Rate base adjustments may reflect no more than a rate year average. In Expedited Filings, Column (4) Ratemaking Adjustments shall reflect a rate year level of only those types of adjustments previously approved for the applicant. In addition, separate adjustments shall be made for the purpose of identifying SAVE components. Examples of these adjustments include (i) removing the rate year level of SAVE-related depreciation expense and property taxes, (ii) removing the rate year 13-month average level of SAVE-related rate base (including ADIT), and (iii) eliminating SAVE-related revenues.

Detailed workpapers substantiating each adjustment shall be provided in Schedule 29.

Schedule 26 - Revenue Requirement Reconciliation

Instructions: Use format of Form Schedule 26 for lead schedule. An example of a supporting schedule is provided.

Provide a reconciliation showing the revenue requirement impact of (i) each adjustment (including its income tax effects), (ii) the proposed capital structure, (iii) the proposed ROE, (iv) the proposed cost of debt, and (v) each other proposal impacting the requested revenue requirement.

Schedule 27 - Lead/Lag Cash Working Capital Calculation – Adjusted

Instructions: Use format of Form Schedule 27.

Total Balance Sheet Net Source/Use of Average Cash Working Capital determined in Schedule 28 shall be included in the Total Cash Working Capital amount in this schedule.

The Total Cash Working Capital amount determined in this schedule shall be included in Schedules 22 and 24.

Utilities required to use a lead/lag study should perform a complete lead/lag analysis every five years. Major items such as the revenue lag and balance sheet accounts should be reviewed every year.

Schedule 28 - Balance Sheet Analysis – Adjusted

Instructions: Use format of Form Schedule 28.

All uses and sources of cash working capital shall be detailed in this schedule. The associated ADIT shall also be included as a use or source.

Support for Schedule 28 should include a list of all balance sheet subaccounts and titles. Additionally, support for Schedule 28 should include a brief description of the cost in each balance sheet subaccount, whether the cost is presented on an end-of-period or 13-month average basis, and the reasons why such cost is presented on an end-of-period or 13-month average basis. Indicate whether the account's impact is included in (i) the balance sheet analysis; (ii) the capital structure; (iii) the income statement portion of the lead/lag study; (iv) elsewhere in rate base; or (v) excluded from cost of service. Include a brief description of the costs included in each account. Whether the cost is presented on an end-of-period or 13-month average basis, applicants shall provide the monthly balances making up the 13-month average.

The Net Source/Use of Average Cash Working Capital determined in this schedule shall be included in Schedule 27.

Schedule 29 - Workpapers for Earnings Test and Ratemaking Adjustments

Instructions: Include a table of contents listing the work papers included in this schedule.

a. Provide a narrative explaining the purpose and methodology used for each adjustment identified in subsections b and d of these instructions that have not been addressed in the applicant's direct testimony. Such explanation shall reference any relevant Financial Accounting Standards Board (FASB) statement or commission precedent if known or available.

b. Provide a summary calculation of each earnings test adjustment included in Schedule 16. Each summary calculation shall identify the source documents used to prepare such calculation.

c. Provide all relevant documents, references, and information necessary to support the summary calculation required in subsection b of these instructions for each proposed earnings test adjustment. Amounts identified as per books costs shall include any documentation or references necessary to verify such amount to Schedule 40A. Working papers shall be indexed and tabbed for each adjustment and include the name of the primary employee responsible for the adjustment. All documents and information as referenced in these instructions should include general ledgers, payroll distributions, billing determinants, invoices, and actuarial reports. Supporting documentation that is voluminous may be made available at the applicant's office.

d. Provide a summary calculation of each rate year adjustment included in Schedule 25. Each summary calculation shall identify the source documents used to prepare such calculation.

e. Provide all relevant documents and information necessary to support the summary calculation required in subsection d of these instructions for each proposed rate year adjustment. Amounts identified as per books costs shall include any documentation necessary to verify such amount to Schedule 40b. Working papers shall be indexed and tabbed for each adjustment and include the name of the primary employees responsible for the adjustment. All documents and information as referenced in subsections a through e of these instructions should include general ledgers, payroll distributions, billing determinants, invoices, and actuarial reports.

Schedule 30 - Revenue and Expense Variance Analysis

Instructions: Applicant shall quantify jurisdictional operating revenues and system operating and maintenance expenses by primary account as specified by the Federal Energy Regulatory Commission Uniform System of Accounts (USOA account) during the test period and the preceding 12 months. Also, provide jurisdictional sales volumes by customer class for the test period.

Applicants shall file a schedule detailing all revenue and expense accounts by month for the test period. Applicants shall provide a detailed explanation of all jurisdictional revenue and system expense increases or decreases of more than 10% during the test period compared to the previous 12-month period. The expense variance analysis applies to test period expense items greater than one-tenth of one percent (.001) of Operating & Maintenance expenses excluding purchased gas adjustment costs. Additionally, the applicant shall provide an electronic spreadsheet version of the accounts payable ledger or schedule of all accounts payable electronically to the Division of Utility Accounting and Finance within five business days of the application filing date.

Schedule 31 - Advertising Expense

Instructions: A schedule detailing advertising expense by USOA account and grouped according to the categories identified in § 56-235.2 of the Code of Virginia shall be provided. Advertising costs that are not identifiable to any of those categories shall be included in a separate category titled "other." If the applicant seeks rate relief, demonstrate that the applicant's advertising meets the criteria established in § 56-235.2.

Schedule 34 - Miscellaneous Expenses

Instructions: Provide a description of amounts paid and USOA accounts charged for each charitable and educational donation, each payment to associated industry organizations, and all other miscellaneous general expenses. Individual items aggregating to less than 5.0% of the total miscellaneous expense may be reflected in an "Other" line item. Advertising expenses included in Schedule 31 should be excluded from this schedule.

Schedule 35 - Affiliate Services Transactions

Instructions: For purposes of this schedule affiliate transactions shall be defined to include (i) goods exchanged between an applicant and its affiliates; (ii) services exchanged between an applicant and its affiliates; and (iii) transactions where a third party indirect affiliate provides goods or services on behalf of a direct affiliate that are passed through to applicant. If any portion of the required information has been filed with the State Corporation Commission (commission) as part of an applicant's Annual Report of Affiliate Transactions, the applicant may reference such report clearly identifying what portions of the required information are included in the Annual Report of Affiliate Transactions.

Provide a detailed narrative description of each type of affiliated good or service (i) received or (ii) provided by an applicant during the test period.

Provide detailed schedules for each approved affiliate transaction electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet, including all underlying formulas and assumptions on the application filing date, detailing costs by type of good or service (e.g. accounting, auditing, legal and regulatory, human resources, etc.) (i) received or (ii) provided, for each month of the test period. Show the final USOA account distribution of all costs billed to or by the regulated entity by month for the test period, as it is recorded on the regulated entity's books.

Identify all amounts billed to an affiliate and then billed back to the regulated entity.

Cost records and market analyses supporting all affiliated charges billed to or by the regulated entity/division shall be maintained and made readily available for commission staff review. This shall include supporting detail of costs (including the return component) incurred by the affiliated interest rendering the service and the allocation methodology. In situations when the pricing is required to be the higher (lower) of cost or market and market is unavailable, note each such transaction and have data supporting such a finding available for commission staff review.

If affiliate charges are booked per a pricing mechanism other than that approved by the commission, the regulated entity shall provide a reconciliation of books to commission-approved pricing, including an explanation of why the commission-approved pricing is not used for booking purposes.

Schedule 36 - Income Taxes

Instructions: Provide a schedule detailing the computation of test period current state and federal income taxes on a total company and Virginia jurisdictional basis. Such schedule should provide a complete reconciliation between book and taxable income showing all individual differences. Additionally, provide a schedule detailing the computation of fully adjusted, current state and federal income taxes applicable to the Virginia jurisdiction.

Provide a schedule detailing the individual items of deferred state and federal income tax expense for the test period on a total company and Virginia jurisdictional basis. Separately quantify excess deferred income taxes amortization on both a total company and Virginia jurisdictional basis. Also, differentiate between protected (subject to Internal Revenue Service normalization rules) and unprotected amortization and state the amortization method and period applicable to each. Additionally, provide a schedule detailing the computation of fully adjusted, deferred state and federal income tax applicable to the Virginia jurisdiction.

Provide a detailed reconciliation between the statutory and effective income tax rates for the test period on both a total company and Virginia jurisdictional basis. Such schedule should quantify individual reconciling items by dollar amount and percentage. Individual items should include permanent differences (itemize), flow-through depreciation, excess deferred FIT amortization, and deferred ITC amortization.

Provide a detailed listing of individual ADIT and accumulated deferred ITC amounts as of the end of test period. Separately identify those items affecting the computation of rate base on both a total company and Virginia jurisdictional basis. Additionally, provide a detailed listing of individual ADIT and accumulated deferred ITC amounts for the earnings test rate base (if applicable), the end of test period rate base, and the fully-adjusted rate base on a Virginia jurisdictional basis.

Provide a detailed reconciliation between the federal and state current tax expense on a stand-alone basis and the actual per book federal and state current tax expense for the test period on a total company and Virginia jurisdictional basis.

Provide a schedule depicting, by month, all federal and state income tax payments made during the test year. For each payment, identify the recipient.

Provide a detailed reconciliation between deferred federal and state income expense computed on a stand-alone basis and the actual per book deferred federal and state income tax expense, on a total company and Virginia jurisdictional basis.

Provide a detailed reconciliation between individual accumulated deferred federal and state income tax assets and liabilities computed on a stand-alone basis and the actual per book ADIT amounts as of the end of the test period, on a total company and Virginia jurisdictional basis. Additionally, provide a detailed listing of individual ADIT assets and liabilities computed on a stand-alone basis for the earnings test rate base (if applicable), the end of test period rate base, and the fully-adjusted rate base on a Virginia jurisdictional basis.

Schedule 37 - Organization

Instructions: Provide an organizational chart of the applicant and its parent company detailing subsidiaries and divisions. Provide details of any material corporate reorganizations since the applicant's last rate case. Explain the reasons for and any ratemaking impact of each such reorganization.

Schedule 38 - Changes in Accounting Procedures

Instructions: Detail any material changes in accounting procedures adopted by either the parent/service company or the utility since the applicant's last rate case. Explain any ratemaking impact of such changes.

Identify any write-offs or write-downs associated with assets (i.e., plant, tax accounts, etc.) that have been retained, transferred, or sold.

Schedule 39 - Out-of-Period Book Entries

Instructions: Provide a summary schedule prepared from an analysis of journal entries showing "out-of-period" items booked during the test period. Show the amount, USOA account, and explanation of charge.

Schedule 40 - Jurisdictional and Class Cost of Service Study

Instructions: Use format of Form Schedule 40.

a. Provide detailed calculations for all jurisdictional allocations for each revenue, expense, and rate base USOA account used to create Schedule 9. Allocations should be based on test period average data. Show the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor as well as any significant changes in allocation methodology since the last rate case. For any change in allocation methodology used in the current rate case that has a material effect on the current test period cost of service study, provide Schedule 40a using both the new methodology used in the current rate case and the old methodology used in the last rate case.

b. Provide detailed calculations for all jurisdictional allocations for each revenue, expense, and rate base USOA account used to create Schedules 19 and 22. Show the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor as well as any significant changes in allocation methodology since the last rate case. For any change in allocation methodology used in the current rate case that has a material effect on the current test period cost of service study, provide Schedule 40b using both the new methodology used in the current rate case and the old methodology used in the last rate case.

c. Provide a class cost of service study showing the allocation basis for each primary USOA account and for any amount included therein with a unique allocation basis. Explain the methodology used and why such method is proposed. Discuss all changes in the applicant's operations that have materially changed any allocation factor as well as any significant changes in allocation methodology since the last rate case. For any change in allocation methodology used in the current rate case that has a material effect on the current test period cost of service study, provide Schedule 40c using both the new methodology used in the current rate case and the old methodology used in the last rate case.

d. Provide appropriate supporting cost data for new allocation methodologies or rate design proposals in expedited rate applications.

Schedule 41 - Proposed Rates and Tariffs

Instructions: Provide a summary of the rates designed to effect the proposed revenue increase. Provide a redline copy of all tariff pages that the applicant proposes to revise in this proceeding.

Schedule 42 - Present and Proposed Revenues

Instructions:

a. Provide the detailed calculations supporting total per books revenues in Column (3) of Schedule 21. The present revenues from each of the applicant's services shall be determined by multiplying the current rates times the test period billing units (by rate block, if applicable).

b. Provide a detailed calculation supporting total adjusted revenues in Column (5) of Schedule 21. The proposed revenues from each of applicant's services shall be determined by multiplying the proposed rates by the adjusted billing units (by rate block, if applicable). Detail by rate schedule all miscellaneous charges and other revenues, if applicable. Reconcile per books billing units to adjusted billing units itemizing changes such as customer growth, weather, BTU content, and miscellaneous revenues. The revenue changes for applicant's services should be subtotaled into the applicant's traditional categories.

Schedule 43 - Sample Billing

Instructions: Provide a sample billing analysis detailing the effect on each rate schedule at representative levels of consumption.

Schedule 44 – Additional Information Required by Commission Order

To the extent not included in other schedules, provide all information and analyses that the State Corporation Commission has previously directed the applicant to include in its filing pursuant to Chapter 205.

Schedule 46 – Initial or Amended SAVE Plans and SAVE Rider Adjustments

Instructions: Use the format of Form Schedule 46a-q.

a. Instructions for initial and amended Steps to Advance Virginia's Energy (SAVE) Plan applications. For any initial or amended SAVE Plan pursuant to § 56-603 et seq. of the Code of Virginia, the applicant shall provide the following information:

1. A schedule that includes, to the extent known: (i) a detailed narrative describing each distribution asset class replacement program (e.g., cast iron replacement program, copper replacement program, first-generation plastic replacement program, etc.); (ii) the estimated timeline, to the extent known, for each distribution asset class replacement program; and (iii) a detailed explanation of the justification for the proposed replacement activities and costs associated with each distribution asset class replacement program.

2. A schedule that includes, to the extent known, the following information about projects that fall outside item a 1 of these instructions (e.g., gate station replacements, regulator station replacements, transmission pipeline replacements, etc.): (i) a detailed narrative describing each project; (ii) the estimated timeline, to the extent known, for each project that falls outside of the distribution asset class replacement programs; and (iii) a detailed explanation of the justification for the proposed replacement activities and costs associated with each project that falls outside of distribution asset class replacement programs.

The narrative requested in a 2 (i) of these instructions shall include detailed specific project descriptions, to the extent known, of the following: (i) gate station replacements; (ii) regulator station replacements; (iii) replacements of transmission pipelines or pipeline facilities associated with transmission pipelines (e.g., valves); (iv) replacements of distribution pipelines that exceed $1 million in project cost that are not part of a distribution asset class replacement program (i.e., specific, discrete projects that cost more than $1 million and involve pipeline facilities that are not part of a distribution asset class replacement program); (v) replacements of distribution pipelines that are 12 inches or greater in nominal outside diameter and have a Maximum Allowable Operating Pressure in excess of 60 psig; and (vi) replacements of any storage or peak shaving facilities. The detailed project descriptions provided for projects that fall under a 2 of these instructions shall also include comparisons between existing infrastructure and the proposed replacement infrastructure, to the extent known, to cover known material attributes, including diameter, wall thickness, yield strength, and equipment configurations, as applicable.

3. A detailed description of exactly which of the safety or reliability system integrity risks identified in clause (i) of the definition of "eligible infrastructure replacement" in § 56-603 are addressed by (i) each of the distribution asset class replacement programs included in the filing and (ii) to the extent known, each of the projects identified under item a 2 of these instructions.

4. A detailed description of how the applicant intends to prioritize replacement activities under (i) distribution asset class replacement programs and (ii) projects under a 2 of these instructions over the life of the proposed SAVE Plan or the life of the proposed Save Plan amendment. The explanation must also identify any and all pipeline facilities proposed for replacements that are not located within the Commonwealth of Virginia.

5. A detailed description of how proposed replacements either will reduce or have the potential to reduce greenhouse gas emissions.

6. A narrative describing how the applicant plants for adequate internal employees and contractor resources so that identified projects are completed within the life of the proposed SAVE Plan or SAVE Plan amendment.

7. A schedule showing, to the extent known, by year (i) tentative miles of main, by material type, anticipated to be replaced under each distribution asset class replacement program; (ii) tentative number of service lines, by material type, anticipated to be replaced under each distribution asset class replacement program; and (iii) tentative amount of infrastructure to be replaced under item a 2 of these instructions (e.g., number of regulator stations to be replaced, number of gate stations to be replaced, transmission mileage to be replaced, etc.).

8. A schedule of all projected and actual costs by type of cost and year, and by month to the extent available. The applicant shall provide such information by program if applicable, for the specific SAVE Plan filing.

9. A detailed schedule of the applicant's projections to facilitate the review of projected costs, electronically to the Division to Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions. The applicant shall provide these projections grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

10. The estimated lifetime revenue requirement of the proposed eligible infrastructure replacement costs, by year, on a jurisdictional basis, including all supporting calculations and assumptions. The applicant shall provide such information by program if applicable for the specific SAVE Plan filing.

11. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in this section. This summary shall include references and page numbers to each supporting item referenced.

12. Any SAVE plan application that is also seeking recovery through a SAVE Rider shall also provide the information required in section b of these instructions, as applicable and to the extent known.

b. Instructions for initial and adjusted SAVE Rider applications. For any SAVE Rider pursuant to § 56-603 et seq. of the Code of Virginia, the applicant shall provide the following information:

1. A schedule of all projected and actual costs by type and by month to the extent available. The applicant shall provide such information by program if applicable for the specific SAVE Rider.

2. A schedule supporting all ADIT balances included in the SAVE Rider filing. The applicant shall provide such information in a manner that separately identifies the types of book/tax differences included in these supporting ADIT balances and include a separate written narrative describing the nature of each identified book/tax difference.

3. Provide a transaction-level summary to facilitate the audit of actual costs, electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions on the application filing date. If the SAVE Rider Adjustment includes a true-up, provide such information for costs incurred during the true-up period. If the SAVE Rider Adjustment does not include a true-up, provide the information based on the most current actual costs available to date. The applicant shall provide these transactions grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

4. A schedule that includes, to the extent known, the projected costs that the applicant seeks to recover through the SAVE Rider, including any and all project costs, by year, identified for distribution asset class replacement programs under item a 1 of these instructions and projects that fall outside of distribution asset class replacement programs under item a 2 of these instructions.

5. Detailed information relative to the applicant's methodology for allocating the revenue requirement among rate classes and the design of class rates.

6. The applicant shall provide an illustrative journal entry example for each the following items: (i) costs; (ii) recoveries; (iii) deferrals; (iv) carrying charges; (v) current taxes; (vi) deferred taxes; and (vii) any other items included in the applicant's SAVE Rider filing. In addition, the company shall provide a separate accompanying description for each type of journal entry provided.

7. A detailed explanation of the applicant's proposed regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes. The applicant shall provide a separate explanation for each of the items included in the applicant's SAVE Rider filing and discuss any proposed regulatory treatments that differ from the applicant's per book method of accounting.

8. A detailed explanation of any recent or proposed changes in the per books accounting or regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes that have occurred since the applicant's previous SAVE Rider filing. The applicant shall provide a separate explanation for each of these items included in the applicant's SAVE Rider filing.

9. Identification (in the application or supporting testimony) of the estimated impact on a typical affected customer's monthly bill from the proposed revenue requirement. The applicant should provide a billing analysis based on the average annualized bill for a typical customer for each class that details (i) the proposed customer bill impact and (ii) the current bill impact. The applicant should provide both the dollar amount increase as well as percentage increase. This should be provided in an electronic file with the underlying calculations and supporting information.

10. A supporting schedule that shows the historical costs, including carrying charges, and customer collections, by year. This schedule should include calculations that support any deferral balances included in the applicant's calculations and the deferral balances at the end of the time period for which the applicant is requesting recovery of actual costs.

11. A schedule that shows a comparison of actual and projected SAVE capital expenditures to State Corporation Commission approved spending amounts, as of the end of the applicant's requested rate year. The applicant shall identify these amounts separately by case number.

12. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in this section. This summary shall include references and page numbers to each supporting item referenced.

Schedule 48 - Conservation and ratemaking efficiency plans

Instructions: Applications made pursuant to § 56-602 A and B or § 56-602 A and C of the Code of Virginia shall file the following:

a. Provide the revenue study or class cost of service study relied upon to establish annual per-customer fixed costs on an intra-class basis.

b. Provide detailed calculations supporting determinations of current class, normalized class, or proposed class revenues. Such calculations should clearly show current, normalized, or proposed annual billing determinants (by rate block and class). Reconcile per books billing units to adjusted billing units itemizing changes such as customer growth, weather, and BTU content and miscellaneous revenues.

c. Provide detailed calculations supporting the revenues produced by the rates, tariff design, or mechanism designed to effect the proposed conservation and ratemaking efficiency plan. Provide illustrative examples if necessary. Detail by rate schedule all miscellaneous charges and other revenues, if applicable. To the extent any of the information requested in this subsection of these instructions has been provided in subsection b of these instructions, it does not need to be restated.

d. Clearly identify (in the application or supporting testimony) the estimated impact on a typical affected customer's monthly bill from the proposed revenue requirement. The applicant should provide a billing analysis based on the average annualized bill for a typical customer for each class that details (i) the proposed customer bill impact and (ii) the current bill impact. The applicant should provide both the dollar amount increase as well as percentage increase. This should be provided in an electronic file with the underlying calculations and supporting information.

e. Provide the detailed calculations showing that the rates, tariff design, or mechanism designed to effect the proposed conservation and ratemaking plan is revenue neutral as defined in Chapter 25 (§ 56-600 et seq.) of Title 56 of the Code of Virginia.

f. Provide a clean and redline copy of all tariff pages that the applicant proposes to revise in this proceeding.

g. Provide a detailed narrative description and an analysis of the proposed conservation program and a cost benefit assessment of the program using the Total Resource Cost Test, the Program Administrator Test, the Participant Test, and the Rate Impact Measure Test. Detail and support all assumptions utilized in the cost benefit assessments.

h. Provide a detailed narrative describing the proposed normalization component that removes the effect of weather from the determination of conservation and energy efficiency results. Additionally, provide any supporting calculation of such component.

i. Provide a detailed narrative describing the proposed decoupling mechanism. Provide calculations and documentation that supports the applicant's actual or proposed decoupling rate. Identify the source for the authorized distribution revenues per customer from the applicant's most recent rate case and where that amount is utilized in the applicant's conservation and ratemaking efficiency plans (CARE) application.

j. Provide a detailed narrative describing the provisions addressing the needs of low-income or low-usage residential customers.

k. Provide a detailed narrative describing provisions ensuring that rates and services to nonparticipating classes of customers are not adversely impacted. Additionally, provide all studies or calculations supporting such conclusions.

l. Provide a detailed explanation of any recent or proposed changes in the per books accounting or regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes. Provide a separate explanation for each of the items that the applicant is proposing to recover through any applicant CARE Rider.

m. Provide a description of the accounting procedures and internal controls in place for each energy efficiency program that is administered by either a third party or by the applicant, including: (i) a description of the internal controls and procedures for rebate, incentive, and vendor payments for each newly approved energy efficiency program; (ii) a discussion of any changes in internal controls and procedures since the previous filing for existing energy efficiency programs; and (iii) support for how the applicant is ensuring that internal controls and procedures for all energy efficiency programs are functioning correctly.

n. Provide a detailed narrative and supporting workpapers showing how portfolio-level or plan-level costs are allocated to each program. For portfolio-level or plan-level costs that are unattributable to each program, provide a description of the cost and a narrative of the reasoning or justification of the cost being unattributable to each program.

o. Provide a schedule supporting all the income tax amounts included in the application, including tax credits, deferred taxes, and tax expense. For any ADIT balances included in the application, the applicant shall provide such information in a manner that separately identifies the types of book/tax differences included in these supporting ADIT balances and include a separate written narrative describing the nature of each identified book/tax difference.

p. If the application is for an amendment of an existing conservation and ratemaking efficiency plan, provide a schedule that summarizes actual participation data by program. Also provide evidence of the actual energy and demand savings achieved as a result of each specific program for which cost recovery is sought, along with revised cost-benefit tests that incorporate actual utility-specific energy and demand savings and cost data.

q. Provide a transaction-level summary to facilitate the audit of actual costs electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions. If the CARE Rider includes a true-up, provide such information for costs incurred during the true-up period. Provide these costs grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

r. Provide a supporting schedule that shows the historical costs and customer collections by month for any applicant CARE Rider. This schedule should include calculations that support any deferral balance included in the applicant's calculations.

s. Provide an itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in this section. This summary shall include references and page numbers to each supporting item referenced.

Schedule 49 - Upstream natural gas supply infrastructure plans

Instructions: For any application made pursuant to § 56-609 of the Code of Virginia, the applicant shall provide the following information:

a. A detailed description, analysis, and quantification of the proposed eligible natural gas supply infrastructure projects and the timeline for the investment and completion of the proposed eligible natural gas supply infrastructure projects.

b. A detailed description, analysis, and quantification of the anticipated benefits of the proposed eligible natural gas supply infrastructure projects, including how such projects will result in (i) savings in the delivered cost of gas versus long-term forward market projections available to the applicant at the time of the capital investment or other alternatives; (ii) a reduction in the applicant's overall portfolio price volatility; (iii) reduction in the applicant's overall supply risk; or (iv) any combination thereof.

c. An estimated schedule for recovery of the related eligible natural gas supply infrastructure costs through the gas cost component of the applicant's rate structure or other mechanism, including proposed depreciation rates for investments in nondistribution asset classes.

d. A detailed description and analysis of how any revenue gains from the use of the pipelines by third parties will be used to offset eligible natural gas supply infrastructure costs.

e. Provide a schedule supporting all the income tax amounts included in the application, including tax credits, deferred taxes, and tax expense. For any ADIT balances included in the application, the applicant shall provide such information in a manner that separately identifies the types of book/tax differences included in these supporting ADIT balances and include a separate written narrative describing the nature of each identified book/tax difference.

f. The applicant's weather-normalized Virginia-jurisdictional firm sales demand for the calendar year preceding the application.

g. Each project's annual volume of natural gas and the resulting percentage of the applicant's weather-normalized Virginia-jurisdictional firm sales demand for the calendar year preceding the application.

h. The applicant's forecast of future expected base gas requirements for the applicant's Virginia jurisdiction over the effective period of the proposed plan.

i. The base gas purchases the applicant expects will be replaced with the natural gas acquired from the upstream project during the first year of the plan and for any additional years of the plan thereafter for which the applicant has estimates.

j. A calculation of the anticipated savings on a nominal and a present value basis. Provide the basis of and support for the energy price forecasts utilized in calculating anticipated savings.

k. Identification (in the application or supporting testimony) of the estimated impact on a typical affected customer's monthly bill from the proposed revenue requirement. The applicant should provide a billing analysis based on the average annualized bill for a typical customer for each class that details (i) the proposed customer bill impact and (ii) the current bill impact. The applicant should provide both the dollar amount increase as well as percentage increase. This should be provided in an electronic file with the underlying calculations and supporting information.

l. A Virginia-jurisdictional lifetime revenue requirement of the proposed plan by year, including all supporting calculations and assumptions. The applicant shall provide such information by program if applicable for the specific natural gas supply infrastructure plan filing.

m. A schedule of all projected and actual costs by type of cost and year, and by month to the extent available. The applicant shall provide such information by program if applicable, for the specific natural gas supply infrastructure plan filing.

n. Provide a transaction-level summary to facilitate the audit of actual costs electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions. If the application includes a true-up, provide such information for costs incurred during the true-up period. Provide these costs grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

o. Detailed information relative to the applicant's methodology for allocating the revenue requirement among rate classes and the design of class rates.

p. The applicant shall provide an illustrative journal entry example for each the following items: (i) costs; (ii) recoveries; (iii) deferrals; (iv) carrying charges; (v) current taxes; (vi) deferred taxes; and (vii) any other items included in the applicant's natural gas supply infrastructure plan filing. In addition, the company shall provide a separate accompanying description for each type of journal entry provided.

q. A detailed explanation of the applicant's proposed regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes. The applicant shall provide a separate explanation for each of the items included in the applicant's natural gas supply infrastructure plan filing and discuss any proposed regulatory treatments that differ from the applicant's per book method of accounting.

r. A detailed explanation of any recent or proposed changes in the per books accounting or regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes that have occurred since the applicant's previous natural gas supply infrastructure plan filing. The applicant shall provide a separate explanation for each of these items included in the applicant's natural gas supply infrastructure plan filing.

s. A clean and redline copy of all tariff pages that the applicant proposes to revise in this proceeding.

t. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in these instructions. This summary shall include references and page numbers to each supporting item referenced.

Schedule 50 – System expansion plans

Instructions: For any application made pursuant to § 56-610 et seq. of the Code of Virginia, the applicant shall provide the following information:

a. A detailed description and analysis of the proposed system expansion plan and the timeline for the investment and completion of the proposed system expansion plan.

b. A business rationale explaining that the system expansion plan is in the public interest and of benefit to the affected customers served under the plan.

c. The period the system expansion rider is proposed to be in effect.

d. The estimated eligible system expansion infrastructure costs and a maximum level of investment to be included.

e. The maximum level of investment per affected customer.

f. The projected number of customers by rate class that will be served.

g. A schedule for recovery of eligible system expansion infrastructure costs through a system expansion rider.

h. A methodology for deferral of unrecovered eligible system expansion infrastructure costs in accordance with § 56-612 of the Code of Virginia.

i. A description of each class of customers eligible to participate in the system expansion plan.

j. The period of time a customer will be considered an affected customer, as that term is defined in § 56-610 of the Code of Virginia.

k. Provide a schedule supporting all the income tax amounts included in the application, including tax credits, deferred taxes, and tax expense. For any ADIT balances included in the application, the applicant shall provide such information in a manner that separately identifies the types of book/tax differences included in these supporting ADIT balances and include a separate written narrative describing the nature of each identified book/tax difference.

l. Identification (in the application or supporting testimony) of the estimated impact on an affected customer's monthly bill from the proposed system expansion plan. The applicant should provide a billing analysis based on the average annualized bill for a typical customer for each class that details (i) the proposed customer bill impact and (ii) the current bill impact. The applicant should provide both the dollar amount increase as well as percentage increase. This should be provided in an electronic file with the underlying calculations and supporting information.

m. A Virginia-jurisdictional lifetime revenue requirement of the proposed plan by year, including all supporting calculations and assumptions. The applicant shall provide such information by program if applicable for the specific system expansion plan filing.

n. A schedule of all projected and actual costs by type of cost and year, and by month to the extent available. The applicant shall provide such information by program if applicable, for the specific system expansion plan filing.

o. Provide a transaction-level summary to facilitate the audit of actual costs electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions. If the application includes a true-up, provide such information for costs incurred during the true-up period. Provide these costs grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

p. Detailed information relative to the applicant's methodology for allocating the revenue requirement among rate classes and the design of class rates.

q. The applicant shall provide an illustrative journal entry example for each the following items: (i) costs; (ii) recoveries; (iii) deferrals; (iv) carrying charges; (v) current taxes; (vi) deferred taxes; and (vii) any other items included in the applicant's system expansion plan filing. In addition, the applicant shall provide a separate accompanying description for each type of journal entry provided.

r. A detailed explanation of the applicant's proposed regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes. The applicant shall provide a separate explanation for each of the items included in the applicant's system expansion plan filing and discuss any proposed regulatory treatments that differ from the applicant's per book method of accounting.

s. A detailed explanation of any recent or proposed changes in the per books accounting or regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes that have occurred since the applicant's previous system expansion plan filing. The applicant shall provide a separate explanation for each of these items included in the applicant's system expansion plan filing.

t. A clean and redline copy of all tariff pages that the applicant proposes to revise in this proceeding.

u. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in this section. This summary shall include references and page numbers to each supporting item referenced.

Schedule 51 – Biogas supply investment plans

Instructions: For any application made pursuant to § 56-625 of the Code of Virginia, the applicant shall file the following:

a. A detailed description and analysis of the proposed eligible biogas supply infrastructure projects and the timeline for the investment and completion of the proposed eligible biogas supply infrastructure projects.

b. A detailed description and analysis of the anticipated benefits of the proposed eligible biogas supply infrastructure projects, including how such projects will result in (i) a reduction in methane or carbon dioxide equivalent emissions from the biogas facility; (ii) an additional source of supply for the applicant; (iii) a beneficial use for the biogas; or (iv) any combination thereof. Provide calculations of the costs and benefits of each project.

c. An estimated schedule for recovery of the related eligible biogas supply infrastructure costs through the gas cost component of the applicant's rate structure or other mechanism, including proposed depreciation rates for investments in nondistribution asset classes.

d. A detailed description and analysis of how any revenue gains from the use of the pipelines by third parties will be used to offset eligible biogas supply infrastructure costs.

e. Provide a schedule supporting all the income tax amounts included in the application, including tax credits, deferred taxes, and tax expense. For any ADIT balances included in the application, the applicant shall provide such information in a manner that separately identifies the types of book/tax differences included in these supporting ADIT balances and include a separate written narrative describing the nature of each identified book/tax difference.

f. The applicant's weather-normalized Virginia-jurisdictional firm sales demand for the calendar year preceding the application.

g. Quantification of each project's annual volume of biogas and the resulting percentage of the applicant's weather-normalized Virginia-jurisdictional firm sales demand for the calendar year preceding the application.

h. Quantification of the base gas purchases the applicant expects will be replaced with the biogas acquired from the eligible biogas supply infrastructure projects during the first year of the plan and for any additional years of the plan thereafter for which the applicant has estimates.

i. If the proposed biogas supply investment plan includes the option for the applicant to receive the biogas or sell the biogas at market prices, provide a detailed description and analysis of how any revenue gains from the sale of the biogas will be used to reduce the cost of gas to the applicant's customers.

j. A Virginia-jurisdictional lifetime revenue requirement of the proposed plan by year, including all supporting calculations and assumptions. The applicant shall provide such information by program if applicable for the specific biogas supply investment plan filing.

k. Identification (in the application or supporting testimony) of the estimated impact on a typical affected customer's monthly bill from the proposed revenue requirement. The applicant should provide a billing analysis based on the average annualized bill for a typical customer for each class that details (i) the proposed customer bill impact and (ii) the current bill impact. The applicant should provide both the dollar amount increase as well as percentage increase. This should be provided in an electronic file with the underlying calculations and supporting information.

l. A schedule of all projected and actual costs by type of cost and year, and by month to the extent available. The applicant shall provide such information by program if applicable, for the specific biogas supply investment plan filing.

m. Provide a transaction-level summary to facilitate the audit of actual costs and the review of projected costs, electronically to the Division of Utility Accounting and Finance in an electronic spreadsheet with all underlying formulas and assumptions. If the application includes a true-up, provide such information for costs incurred during the true-up period. Provide these costs grouped separately by, but not limited to, the following categories: (i) program; (ii) project; (iii) work order; or (iv) cost type, if available.

n. If the applicant proposes to recover eligible biogas supply infrastructure costs through a recovery mechanism other than the gas cost component of the applicant’s rate structure, provide detailed information relative to the applicant's methodology for allocating the revenue requirement among rate classes and the design of class rates.

o. The applicant shall provide an illustrative journal entry example for each the following items: (i) costs; (ii) recoveries; (iii) deferrals; (iv) carrying charges; (v) current taxes; (vi) deferred taxes; and (vii) any other items included in the applicant's biogas supply investment plan filing. In addition, the company shall provide a separate accompanying description for each type of journal entry provided.

p. A detailed explanation of the applicant's proposed regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes. The applicant shall provide a separate explanation for each of the items included in the applicant's biogas supply investment plan filing and discuss any proposed regulatory treatments that differ from the applicant's per book method of accounting.

q. A detailed explanation of any recent or proposed changes in the per books accounting or regulatory treatment of costs, recoveries, deferrals, carrying charges, current taxes, and deferred taxes that have occurred since the applicant's previous biogas supply investment plan filing. The applicant shall provide a separate explanation for each of these items included in the applicant's biogas supply investment plan filing.

r. A clean and redline copy of all tariff pages that the applicant proposes to revise in this proceeding.

s. An itemized summary that demonstrates how the applicant has fulfilled each of the filing requirements in this section. This summary shall include references and page numbers to each supporting item referenced.

Schedule 52 - Additional Schedules

Reserved for additional exhibits presented by the applicant to be labeled Schedule 52 et seq.

FORMS (20VAC5-205)

Forms - Schedule 1 - Historical Profitability and Market Data (eff. 12/2023)

Forms - Schedule 2 - Interest and Cash Flow Coverage Data (eff. 12/2023)

Forms - Schedule 3 - Capital Structure & Cost of Capital Statement - Per Books and Average (eff. 12/2023)

Forms - Schedule 9 - Rate of Return Statement - Earnings Test - Per Books (eff.12/2023)

Forms - Schedule 11 - Rate of Return Statement - Earnings Test - Adjusted to a Regulatory Accounting Basis (eff. 12/2023)

Forms - Schedule 12 - Rate Base Statement - Earnings Test - Per Books (eff. 12/2023)

Forms - Schedule 14 - Rate Base Statement - Earnings Test - Adjusted to a Regulatory Accounting Basis (eff. 12/2023)

Forms - Schedule 15 - Schedule of Regulatory Assets (eff. 12/2023)

Forms - Schedule 16 - Detail of Regulatory Accounting Adjustments (eff. 12/2023)

Forms - Schedule 17 - Lead/Lag Cash Working Capital Calculation - Earnings Test (eff. 12/2023)

Forms - Schedule 18 - Balance Sheet Analysis - Earnings Test (eff. 12/2023)

Forms - Schedule 19 - Rate of Return Statement - Per Books (eff. 12/2023)

Forms - Schedule 21 - Rate of Return Statement - Reflecting Ratemaking Adjustments (eff. 12/2023)

Forms – Supporting SAVE Roll-in Schedule 21 – Rate of Return Statement – Reflecting Ratemaking Adjustments (eff. 12/2023)

Forms - Schedule 22 - Rate Base Statement - Per Books (eff. 12/2023)

Forms - Schedule 24 - Rate Base Statement - Adjusted - Reflecting Ratemaking Adjustments (eff. 12/2023)

Forms – Supporting SAVE Roll-in Schedule 24 – Rate Base Statement – Adjusted – Reflecting Ratemaking Adjustments (eff. 12/2023)

Forms - Schedule 25 - Detail of Ratemaking Adjustments (eff. 12/2023)

Forms - Schedule 26 - Revenue Requirement Reconciliation (eff. 12/2023)

Forms - Schedule 26 - Revenue Requirement Reconciliation - FOR ILLUSTRATIVE PURPOSES ONLY (eff. 12/2023)

Forms - Schedule 27 - Lead/Lag Cash Working Capital Calculation - Adjusted (eff. 12/2023)

Forms - Schedule 28 - Balance Sheet Analysis - Adjusted (eff. 12/2023)

Forms – Schedule 40 a and b – Jurisdictional Cost of Service Study (eff. 12/2023)

Forms – Schedule 40c – Class Cost of Service Study (eff. 12/2023)

Forms - Schedule 46 - Initial or Amended SAVE Plans and SAVE Rider Adjustments (eff. 12/2023)