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AGREEMENT REGARDING THE PRODUCTION OF RESPONSES TO

OUTSTANDING DISCOVERY AND ESTABLISHING PROCEDURES FOR


FUTURE REQUESTS
CASE IO-M-0451 - Proceeding on Motion of the Commission to Investigate National
Grid Affiliate Cost Allocations, Policies and Procedures.
This Agreement Regarding the Production of Responses to Outstanding Discovery
and Establishing Procedures for Future Discovery Requests dated this 3'd day of January
2012 in the City and county of Albany, State of New York, by and among National Grid
USA (National Grid or the Company) with its principal place of business at 40 Sylvan
Road Waltham, Massachusetts, and Overland Consulting (Overland) with its principal
place of business at 11551 Ash Street, Leawood, Kansas, and the New York State
Department of Public Service (Staff) Three Empire State Plaza, Albany, New York
12223.
WITNESSETH:
WHEREAS, in November 2010, the Commission initiated the above-captioned
proceeding to examine and audit National Grid's cost allocations, policies and
procedures as to its New York regulated affiliates; and,
WHEREAS, in February 2011, after a bidding process, the Commission engaged
the services of Overland to perform the aforementioned audit; and,
WHEREAS, in perfonning its audit, Overland has sent to the Company numerous
discovery and information requesis including but not limited to those related to
transactions it would review incident to its audit; and,
WHEREAS, Overland has informed Staff that although the Company has
responded to some of the discovery requests, a significant number of discovery requests
remain, to date, unanswered; and,
CASE I 0-M-045 I
WHEREAS, Overland has infonned Staff that the lack of responses to its
outstanding discovery requests has interfered with Overland's ability to complete its audit
timely and on budget; and,
WHEREAS, a number of the requests have been outstanding for more than 7S
days, with some outstanding for more than 120 days; and,
WHEREAS, the parties agree that a fonnal agreement my facilitate resolving the
discovery issues that have arisen.
NOW, THEREFORE, in consideration of the mutual promises, covenants and
agreements hereinafter set forth, the parties hereby agree as follows :
I. National Grid will respond to, within 30 days of the date of this agreement, all
outstanding and non-objectionable discovery requests made by Overland
("Outstanding Requests"). A log of discovery outstanding as of December 19,
20 II is attached. The Company will provide the log that identifies those
Outstanding Requests that are objectionable no later than January 12,2012. For
each of the Outstanding Requests identified as objectionable, National Grid will
provide within 14 days of this Agreement a full explanation as to why it objects to
the discovery request.
2. Such responses should be as full and complete as possible, and, for those requests
seeking documentation supporting a transaction under audit, such responses
should contain documentation of the kind that the Company would use to fully
support such transaction in any Commission audit or rate case. Sample responses
that the parties agree are full and complete are attached. Nothing herein shall
require the Company to develop information or prepare a study, nor constitute a
waiver of any right the Company may have to object to discovery requests, as
provided in paragraph 13.
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CASE IO-M-0451
3. The sample responses referenced in paragraph 2 are used for the demonstration of
the detail ofresponses National Grid expects to provide to Overland pursuant to
this Agryemerit. Notwithstanding the attached sample responses, Overland retains
its right to issue follow-up discovery requests (subject to the procedures of
paragraph II herein) where it believes such follow-up is necessary including, but
not limited to, where Overland believes information is missing in the National
Grid responses. Additionally, such samples shall not preclude any party from
contesting, in any hearing or proceeding related to this audit, the sufficiency ofthe
documentation provided to support the underlying transaction, allocation, policy
andlor procedure to which the response applies.
4. In the event that the Company fails to respond within 30 days of this Agreement to
the Outstanding Requests, subject to paragraph 5: Overland is entitled to conclude
in its report that the Company lacks the requested supporting documentation
andlor information for the transaction underlying Overland's request; moreover, in
such event, the Company agrees that it will be precluded from relying on, or
otherwise offering such documentation or related evidence, that has not already
been supplied in any proceeding before the Commission regarding the
appropriateness of any transactions that are the subject of this audit and to which it
has failed to respond.
5. Such automatic conclusions/preclusions will not apply if, within the allotted 30
day period for responses, National Grid submits documentation or related
evidence that it can not respond in the allotted time as a result of extraordinary
circumstances beyond its control. If Overland or Staff determines that
extraordinary circumstances beyond National Grid's control prevented it from
responding within 30 days, then Overland or Staff will expressly authorize in
writing its acceptance of such documentation, explanation or related evidence that
Company provides after the allotted 30 days. If Overland or Staff determines that,
3
CASE 10-M-04Sl
notwithstanding the Company's explanation, extraordinary circumstances beyond
its control did not prevent the Company from responding within 30 days, then it
will expressly deny this excuse in writing. In such case, the Company will have
the right to appeal any such determination to the Commission.
6. Any request received as of December 19,2011 or thereafter shall be considered a
new request ("New Request").
7. For New Requests received between December 19, 2011 and February 2, 2012,
the time periods established in Paragraph 7 shall be tolled until February 3, 2012.
8. For New Requests received February 3, 2012 and thereafter, the Company will
make all effort to respond to Overland within 14 days of such request, and if the
response will take longer than 14 days then the Company will notify Overland
within a reasonable period of time from when it became aware that the response
will be later than 14 days, but in no event should the Company take longer than 21
days to respond. At the time of notification, the Company will provide an
explanation for the need for additional time to respond.
9. For responses to New Requests that the Company fails to provide within 14 days,
or 21 days where requisite notice has been provided, subject to the Company's
right to submit documentation or related evidence that its failure to answer within
the required period was due to extraordinary circumstances beyond its control, and
subject to Overland's or Staffs or the Commission's acceptance of such
documentation or related evidence, as provided in paragraph 5, the Company
agrees that Overland is entitled to conclude in its report that the Company lacks
the requested supporting documentation andlor information for the transaction
underlying Overland's request. Further, in such event, and subject to paragraph 5,
4
CASE IO-M-0451
the Company agrees that it shall be precluded from relying on, or otherwise
offering such documentation or related evidence, that has not already been
supplied in any proceeding before the Commission regarding the appropriateness
of any transactions that are the subject of this audit and to which it has failed to
respond, except where Overland or Staff expressly authorizes in writing its
acceptance of such documentation or related evidence.
10. If the Company believes that a discovery request is not within the scope of the
audit, otherwise objectionable or, in the case oftesting transaction follow up
questions, not reasonably related to the initial request, the procedure shall be as
follows:
a. the Company is required to send such written request, along with a full
explanation why the request is objectionable, to the Staff attorney and
Overland. The Staff attorney will review the request, initial testing
transaction and the follow-up, as applicable, and, if necessary, consult with
the Company and/or Overland;
b. if the StatT attorney agrees that the request is not within the scope of the
audit, otherwise objectionable or, in the case of testing transaction follow
up questions, not reasonably related to the initial request, the Staff attorney
may provide the Company with relief from the Company's herein agreed to
schedule for requests, including but not limited to, agreemg to a reasonable
extension. of time to respond, or seeking to have Overland withdraw or re
frame such request.
II. Each party to this agreement retains the right, in the event of noncompliance or
dispute as to its terms, to seek an appropriate remedy based on the instant
agreement, including, but not limited to, seeking interpretation of its terms and
effect from the Commission, or, on application, from an Administrative Law
Judge from the Department's Office of Hearings and Dispute Resolution.
5
CASE IO-M-045I
12. This agreement is intended to resolve all outstanding discovery issues that have
arisen heretofore in the course of Overland's audit, except to those questions
purely of seeking Overland's clarification of its wording as to any specific
discovery request, and is meant to supersede any and all previous agreements
concerning discovery in the above-captioned proceeding, whether oral or written,
express or implied.
13. Except as expressly provided herein, this agreement shaU not constitute a waiver
by National Grid, Overland or Staff of any statutory or legal rights, obligations or
duties to which the parties may be otherwise entitled or by which they may be
bound.
14. This agreement may be executed in counterpart originals and shall be de.emed to
have been executed in the City and County of Albany, State of New York. It
shall, in all respects, be construed and governed in accordance with the laws of the
State of New York and shall be binding on all parties hereto, their successors and
assigns when their respective counterpart has been executed.
15. This agreement shall be filed with the Secretary of the Commission and shall be
posted on the Department's Document and Matter Management (DMM) filing
system.
IN WITNESS WHEREOF, the pruiies hereto have entered into this Agreement as
of the date first listed above,
6
CASE lOM0451

BY:
TITLE: C fO - J..,...Ji.........o c:3t tJ S,
DATE: t/ta./If7....
BY:
TITL :
DATE: /- 9 - 1Z
7
Outstanding liest Item Questions
As of Close of Business 12-19-2011
Initial Round
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable Employee
> $1 Mill. < $1 Mill. Payroll Expenses > $1 Mill. < $1 Mill. Payroll Expenses
LKS-MMOO4 LKS-AP-l LKS-PR l LKSEE-l Coml!leted LNG-AP-OOl LNGPR-004 LNG-EEOOl
LKS MMOOS LKS-AP-2 LKSPR-4 LKSEE-2 LNG-APOO4 LNG-PR-006 LNG-EE-002
LKS-MM-2S2 LKSAP-4 LKS-PR-S LKS-EE3 LNG-AP-OOS LNGPR-007 LNG-EE-003
LKS-MM-2S3 LKSAP-S LKS-PR-6 LKS-EE4 LNG-AP-006 LNGPR-OOS LNG-EE-OOS
LKS-MM-260 LKSAP-6 LKS-PR-7 LKSEE-S LNG-AP-007 LNG-PR-Oll LNG-EE-006
LKS-MM-26l LKS-AP-7 LKS-PR-lO LK5-EE-7 LNG-AP-OOS LNG-PROl2 LNG-EE-007
LKS-MM-262 LKS-AP-8 LKS PR-ll LKS-EE-8 LNG-APOO9 LNG-PROlS LNG-EE-OOS
LKS MM-263 LKS-AP-9 LKSPR l2 LKS-EE-lO LNG-APOlO LNG-PR017 LNG-EE-009
LKS-MM- 264 LK5-AP-lO LKSPR13 LKS-EE-ll LNG-APOl2 LNG-PR-018 LNGEEOlO
LKS-MM-26S LK5-AP-ll LKS-PR l4 LKS-EE-l2 LNG-AP013 LNG-PR-Ol9 LNG EE-Oll
LKS-MM-266 LKS-AP-l2 LKS-PRlS LKS-EE-13 LNG-APOl6 LNG-PR-020 LNG-HOl2
LKS-MM-267 LKS-Ap l3 LKS-PRl6 LKS-EE-l4 LNGAP-Ol8 LNG-PR-024 LNG-EE013
LKSMM-268 LKS-APlS LKS-PR-2l LK5-EE-lS LNGAP-Ol9 LNG-PR-02S LNG- EE Ol4
LKS-MM-269 LKS-AP-l6 LKS-PR-23 LKS-EE-l6 LNGAP-020 LNG-PR-033 LNG-EEOlS
LKS-MM-270 LKS-AP-l7 LKS-PR-2S LKS-EE-l7 LNG-AP-022 LNG-PR-036 LNG-EE-Ol7
LKS-MM-27l LKS-AP-l8 LKS-PR-27 LKS-EE-l8 LNG-AP-023 LNG-PR-038 LNG-EE-Ol8
LKS-MM-272 LKS-AP-l9 LKS-PR-28 LKS-EEl9 LNG-AP-024 LNG-PR-04l LNG-EE-Ol9
LKS-MM-273 LKS-AP-20 LKS-PR-29 LKS-EE20 LNG-AP-026 LNG-PR-047 LNG-EE-020
LKS-MM-274 LKS-AP-2l LKS-PR-30 LKS-EE-2l LNG-AP 028 LNG-PR-048 LNG-EE-02l
LKS-MM-27S LKS-AP-22 LKS-PR-32 LK5-EE-22 LNG-AP030 LNG-PR-049 LNG-EE-022
LKS-MM-276 LKSAP-23 LKS-PR-34 LKS-EE-23 LNG-AP-03l LNG- PR-OSl LNG-EE02S
LKS-MM-277 LKS-AP-24 LKS-PR-3S LKS EE-24 LNG-AP-032 LNG-PROS4 LNG-EE-029
LKS-MM-278 LKS-AP- 2S LKS-PR-38 LKS-EE-2S LNG-AP-033 LNG-PROS6 LNG-EE-030
LKS-MM-279 LK5-AP-26 LKS-PR-39 LKS-EE-26 LNG-AP-034 LNG-PR-OS7 LNG-EE-03l
LKS-MM-280 LK5-AP-27 LKSPR-40 LKS-EE-27 LNG-AP03S LNG-PR-OS8 LNG-EE-032
LKS-MM-28l LK5-AP-28 LKS-PR4l LKS-EE-28 LNG-AP-036 LNG-PR-OS9 LNGEE-033
LKS-MM-282 LKS-AP-29 LKS-PR-42 LKS-EE-29 LNG-AP-037 LNG-PR-060 LNG- EE -039
LKS MM-283 LKS-AP30 LKS-PR-43 LKS EE-30 cNG-AP-039 LNG-PR-06l LNG-EE-044
LKSMM-284 LKS-AP3l LKS-PR-44 LKS EE-3l LNG-AP-040 LNG-PR-062 LNG-EE-047
LKS-MM-286 LKS-AP-32 LKS PR-49 LKS-EE-32 LNGAP-042 LNG-PR-063 LNG-EE-04S
LKS-MM-287 LKS-AP-33 LKS-PR-SO LKS-EE-34 lNG-AP-043 LNG-PR-064 LNG-EE-OS2
LKS-MM-288 LKS-AP-34 LKS-PR-Sl LKS-EE-3S LNG-AP-044 LNG-PR-06S LNG-EEOS3
LKS-MM-289 LKS-AP-3S LKS-PR-S2 LKS-EE-36 LNG-AP-04S LNG-PR-066 LNG-EEOS4
LKS-MM-290 LKS-AP-36 LKS-PR-S3 LKSEE37 LNG-AP-046 LNG- PR-067 LNG-EE-OS7
LKS-MM29l LKS-PR-S4 LKS-EE-38 LNG-AP-047 LNG-PR-068 LNG-EE-OS9
LKS-MM292 LKS-AP-38 LKS-PR-SS LKS-EE 39 LNG-AP-OSO LNG-PR-069 LNG-EE-062
LKS-MM-293 LKS-AP-39 LKS-PR-S6 LKS-EE-40 LNG-AP-OS2 LNG-PR-070
LKS-MM-294 LKSAp40 LKS-PR-S7 LNG-AP-OS4 LNGPR-072 .
LKSMM-29S LKS-AP-4l LKS-PR-S9 LNG-AP:.oS8 LNGPR-073
LKSMM-296 LKS-AP-42 LKS-PR-60 LNG-AP-OS9 LNG-PR074
tK5-MM-297 LKS-AP-43 LKS-PR-63 LNG-AP-06l LNG-PR-07S
LKS-MM-298 LKS-AP-44 LKSPR-64 LNG-AP-062 LNG- PR-076
LKS-MM-299 LKSAP-4S LKS-PR-6S LNG-AP-064 LNG-PR-078
LKS-MM-300 LKS-AP-46 LKS-PR-69 LNG-AP06S LNGPR-079
Outstanding Test Item Questions
As of Close of Business 12-19-2011
Initial Round
legacy KeySpan legacy Grid
Accounts Payall"le Employee Accounts Payable Employee
>$1 Mill. <$1 Mill. Payroll Expenses > $1 Mill. < $1 Mill. Payroll Expenses
lKS-MM-301 lKS-AP-47 lKS-PR-71 lNG-AP-067 lNG- PR-OSO
lKS-MM-302 lKS-AP-4S lKS-PR-72 lNG-AP-06S l NG- PR-OS1
lKS-MM-303 lKS-AP-49 lKS-PR-73 lNG-AP-070 lNG-PR-OS2
lKS-MM-304 lKS-AP-SO lKS-PR-74 lNG-AP-071 lNG-PR-083
LKS-MM-30S LKS-AP-S1 LKS-PR-79 LNG-AP-072 LNG-PR-084
LKS-MM-306 LKS, AP-S2 LKS-PR-BO LNG-AP-073 LNG-PR-OSS
LKS-MM-307 LKS-AP-S3 LKS-PR-81 LNG-AP-07S LNG-PR-OS6
LKS-MM-30S LKS-AP-S4 LKS-PR-S2 LNG-AP-076 LNG- PR-087
LKS-MM-309 LKS-AP-SS LKS-PR-SS LNG-AP-080 LNG-PR-OS9
LKS-MM-310 LKS-AP-S6 LKS-PR-S6 LNG-AP-082 LNG-PR-091
LKS-MM-311 LKS-AP-S7 LKS-PR-S7 LNG-AP-083 LNG-PR-092
LKS-MM-3l2 LKS-AP-S8 LKS-PR-89 LNG-AP-OS4 LNG-PR-093
LKS-MM-313 LKS-AP-S9 LKS-PR-90 LNG-AP-OSS LNG-PR-094
LKS-MM-3l4 LKS-AP-60 LKS-PR-9l LNG-AP-086 LNG-PR-096
LKS-MM-3lS LKS-AP-6l LKS-PR-92 LNG-AP-087 LNG-PR-097
LKS-MM-3l6 LKS-AP-62 LKS-PR-93 LNG-AP-088 LNG-PR-09S
LKS-MM-3l7 LKS-AP-63 LKS-PR-94 LNG-AP-OS9 LNG-PR-099
LKS-AP-64 LKS-PR-9S LNG-AP-09l LNG-PR-lOO
LKS-AP-6S LKS- PR-97 LNG-AP-093 LNG- PR- Wl
LKS-AP-66 LKS-PR-9S LNG-AP-09S LNG-PR-102
LKS-AP-67 LKS-PR-99 LNG-AP-096 LNG-PR-103
LKS-AP-68 LKS-PR-102 LNG-AP-097 LNG- PR-104
LKS-AP-69 LK5-PR-104 LNG-AP-099 LNG- PR-10S
LKS-AP-70 LKS-PR-l06 LNG-AP-lOO LNG- PR-106
LKS-AP-7l LKS-PR-107 tNG-AP-lOl LNG-PR-107
LKS-AP-72 LKS-PR- lOS LNG-AP-103 LNG-PR-lOS
LKS-AP-73 LKS-PR-lll LNG-AP-104 LNG-PR-109
LKS-AP-74 LKS-PR-1l3 LNG-AP-lOS LNG-PR-110
LKS-AP-7S LKS- PR-114 LNG: AP-108 LNG- PR-lll
LKS-AP-77 LKS-PR-llS LNG-AP-109 LNG-PR-112
LKS-AP-79 LKS-PR-117 LNG-AP-lll LNG-PR-113
LKS-AP-80 LKS- PR-119 LNG-AP-112 LNG-PR-114
LKS-AP-81 LKS-PR-l20 LNG-AP-113 LNG-PR-llS
LKS-AP-S2 LKS-PR-l22 LNG-AP-llS LNG-PR-116
LKS-AP-B3 LKS-PR-l23 LNG-AP-1l6 LNG- PR-1l7
LKS-AP-S4 LKS-PR-l 24 LNG-AP-117 LNG-PR-llS
LKS-AP-SS LKS-PR-l28 LNG-AP-1l9 LNG-PR-119
LKS-AP-86 LKS-PR-l29 LNG-AP-l20 LNG-PR-120
LKS-AP-87 LKS-PR- 130 LNG-AP-l22 LNG-PR-l2l
LKS-AP-SS LKS-PR-134 LNG-AP-l26 LNG-PR-l22
LKS-AP-S9 LKS- PR-13S LNG-AP-l27 LNG-PR-l23
LKS-AP-90 LKS-PR-136 LNG-AP-l29 LNG-PR-124
LKS-AP-9l LKS-PR-137 LNG-AP-130 LNG-PR-l27
LKS-AP-92 LKS-PR-138 LNG-AP-13l LNG-PR-l28
LKS-AP-93 LKS-PR-139 LNG-AP-132 LNG-PR-l29
Outstanding Test Item Questions
A5 of Close of Business 12192011
Initial Round
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable Employee
> $1 Mill. < $1 Mill. Payroll Expenses > $1 Mill . < $1 Mill. Payroll Expenses
LKSAp94
LKS-AP-9S
LKS-AP-96
LKS'AP-97
LKS-AP98
LKS-AP99
LKS-AP-I00
LKS-AP-I0l
LKS-AP-102
LK5ApI03
LK5-API04
LKSApI05
LKS-AP-106
LKS-AP-107
LKSAP-I08
LKSAp I09
lKS-AP-110
LKS-APlll
LKS-AP112
LKSAP-113
LKSAP-114
LKSAp117
LKS-AP1l8
LKS-AP-119
LKS-AP-120
LKSAP-121
LKSAp122
LKSAp123
LK5-AP-124
LKS-AP-125
LKS-AP-126
LKSAp128
LKSAP129
LKS-AP-130
LKS-AP-131
LKS-AP-133
LK5 AP-134
LKSAP135
LKS-AP136
LKSAP-137
LKS-AP-138
LKS-AP-140
lKSAP-141
lKS-AP142
lKS-Ap143
LKS PR140
LKSPR142
LKS-PR143
LKS-PR-147
LKS-PR-148
LKS-PR-149
LKSPR-150
LKS PR151
LKS-PR153
LNGAP 133
lNGAp134
LNG-AP135
LNG-AP-136
LNG-AP-139
LNG-AP-140
lNGAp 142
lNG-AP143
lNG-Ap146
LNG-AP-149
LNG-AP-150
LNG-AP-151
cNG AP-152
LNG-AP153
LNG-AP-lS4
lNG-AP-lSS
lNG-Ap156
LNGAP-157
LNG Ap158
lNG-AplS9
lNG-AP-160
LNG-AP-162
lNG-AP-163
lNGAP 164
LNG AP165
LNG-Ap166
LNG-AP-167
LNG-AP-168
LNG-AP-169
LNGAP110
lNG-Apl72
lNG-Ap 173
LNG-AP-174
LNG-AP-176
LNGAP-178
lNGAp179
LNG-AP180
LNG-AP-181
LNG-AP-182
lNG AP-184
lNGAp 185
lNG-Ap186
IlNG-AP.187
lNG-Ap188
lNG-AP-189
LNGPR130
LNG-PR-131
LNG-PR-132
LNGPR-133
LNGPR 134
LNG PR135
LNG-PR136
lNG-PR-137
LNG-PR 138
Outstanding Test Item Questions
As of Close of Business 12-19-2011
Initial Round
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable 'Employee
> $1 Mill. < $1 Mill. Payroll EKpenses > $1 Mill. < $1 Mill. Payroll Expenses
LKS-AP-144 LNG-AP-190
lKS-AP-145 lNG-AP-191
LKS-AP-146 LNG-AP-192
LKS-AP-147 LNG-AP-193
LKS-AP-148 LNG-AP-l94
LKS-AP-149 LNG-AP-197
lKS-AP-150 LNG-AP-199
lK5-AP-lSl LNG-AP-200
LKS-AP-152 LNG-AP-201
LKS-AP-153 LNG-AP-203
LKS-AP-154 LNG-AP-204
LKS-AP-155 LNG-AP-207
LKS-AP-156 lNG-AP-208
LKS-AP-lS7 LNG-AP-209
LKS-AP-lS8 LNG-AP-211
LKS-AP-159 LNG-AP-212
LKS-AP-160 LNG-AP-213
LKS-AP-161 LNG-AP-215
lKS-AP-162 LNG-AP-216
LKS-AP-163 LNG-AP-217
LKS-AP-164 LNG-AP-220
LKS-AP-165 LNG-AP-22]
LKS-AP-166 LNG-AP-222
LKS-AP-167 LNG-AP-223
LKS-AP-168 LNG-AP-225
LKS-AP-169 LNG-AP-226
LKS-AP-170 LNG-AP-227
LKS-AP-171 lNG-AP-228
LNG-AP-229
LNG-AP-231
LNG-AP-232
LNG-AP-234
LNG-AP-235
LNG-AP-237
LNG-AP-238
LNG-AP-239
LNG-AP- 242
LNG-AP-243
LNG-AP-244
lNG-AP-245
lNG-AP-246
Outstanding Test Item Questions
As of Close of Business 12-19-2011
First (1st) Follow-up
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable Employee
> $1 Mill. < $1 Mill. Payroll Expenses > $1 Mill. < $1 Mill. Payroll . Expenses
LKS-M M-OOl None Received as of 12/19/11 LNG-MM-OOl LNG-AP-003 None Received as of
LKS-MM-002 LNG-MM-002 LNG-AP-Oll 12/19/11
LKS-MM-003 LNG-MM-003 LNG-AP-021
LKS-MM-007 LNG-MM-004 LNG-AP-025
LKS-MM-Oll LNG-MM-005 LNG-AP-027
LKS-MM-012 LNG-MM-006 LNG-AP-038
LKS-MM-013 LNG-MM-007 LNG-AP-048
LKS-MM-014 LNG-MM-009 LNG-AP-055
LKS-MM-015 LNG-MM-OI0 LNG-AP-063
LKS-MM-016 LNG-MM-Oll LNG-AP-066
LKS-MM-018 LNG-MM-012 LNG-AP-069
LKS-MM-019 LNG-MM-013 LNG-AP-081
LKS-MM-020 LNG-MM-014 LNG-AP-090
LKS-MM-022 LNG-MM-015 LNG-AP-092
LKS-MM-023 LNG-MM-016 LNG-AP-110
LKS-MM-024 LNG-MM-017 LNG-AP-114
LKS-MM-028 LNG-MM-018 LNG-AP-1l8
LKS-MM-029 LNG-MM-050 LNG-AP-l23
LKS-MM-030 LNG-MM-051 LNG-AP-138
LKS-MM-031 LNG-MM-056 LNG-AP-141
LNG-MM-058 LNG-AP-145
LK5-MM-033 LNG-MM-059 LNG-AP-175
LKS-MM-034 LNG-MM-060 LNG-AP-l95
LK5-MM-035 LNG-MM-061 LNG-AP-206
LKS-MM-036 LNG-MM-062 LNG-AP-230
LKS-MM-037 LNG-MM-063 LNG-AP-233
LKS-MM-040 LNG-MM-064 LNG-AP-236
LKS-MM-042 LNG-MM-065 LNG-AP-241
LKS-MM-043 LNG-MM-066
U<:S-MM-044 LNG-MM-067
LKS-MM-045 LNG-MM-068
U<:S-MM-046 LNG-MM-069
LKS-MM-047 LNG-MM-070
LKS-MM-049 LNG-MM-071
LKS-MM-050 LNG-MM-072
LKS-MM-051 LNG-MM-073
LKS-MM-052 LNG-MM-080
LKS-MM-054 LNG-M M-081 .
LKS-MM-056 LNG-MM-082
LKS-MM-057 LNG-MM-083
LKS-MM-058 LNG-MM-084
LKS-MM-059 LNG-MM-085
Outstanding Test Item Questions
As of Close of Business 12-19-2011
legacy KeySpan
Accounts Payable
> $1 Mill. < $1 Mill. Payroll
First (1st) Follow-up
Employee
Expenses
legacy Grid
Accounts Payable
>$1 Mill. < $1 Mill. Payroll
Employee
Expenses
lKS-MM-062
LKS-MM-063
LKS-MM-064
LKS-MM065
lKS-MM-067
LKS-MM-069
LKS-MM-070
LKS-MM-071
LKS-MM-072
LKS-MM-073
LKS- MM-074
LKS-MM-077
LKS-MM-079
LKS-MM-080
lKS-MM-081
LKS-MM-083
LKS-MM-084
LKS-MM-085
LKS-MM-086
LKS-MM-090
lKS-MM-091
LKS-MM-092
LKS-MM-093
LKS-MM-094
LKS-MM-096
LKS-MM-099
LKS-MM-100
LKS-MM-l02
LKS-MM-l03
LKS-MM-105
LKS-MM-106
LKS-MM-l07
LKS-MM-l09
LKS- MM-110
LKS- MM-ll1
lKS-MM-112
lKS-MM-l13
LKS-MM-1l4
LKS-MM-115
LKS-MM-116
LKS-MM-117
LKS-MM-118
LNG-MM-088
LNG-MM-089
LNG-MM-090
lNG-MM-091
LNG-MM-092
LNG-MM-093
LNG-MM-094
LNG-MM-099
LNG-MM-lOO
LNG-MM-lOl
LNG-MM-102
LNG-MM-103
LNG-MM-l04
LNG-MM-105
LNG-MM-106
LNG-MM-l07
LNG-MM-108
LNG-MM-l09
LNG-MM-ll0
LNG-MM-ll1
LNG-MM-112
LNG-MM-113
LNG-MM-148
LNG-MM-149
lNG-MM-150
lNG-MM-151
LNG-MM-152
LNG-MM-153
LNG-MM-154
LNG-MM-155
lNG-MM-156
LNG-MM-160
LNG-MM-161
LNG-MM-162
LNG-MM-163
LNG-MM-164
LNG-MM-165
LNG-MM-166
LNG-MM-167
LNG-MM-168
LNG-MM-169
lNG-MM-170
Outstanding Test Item Questions
As of Close of Business 12-19-2011
Legacy KeySpan
Accounts Payab,le
> $1 Mill. < $1 Mill. Payroll
First (1st) Fallow-up
Employee
Expenses
Legacy Grid
Accounts Payable
> $1 Mill. < $1 Mill. Payroll
Employee
Expenses
LKS-MM-119
LKS-MM-120
LKS-MM-122
LKS-MM-1B
LKS-MM-124
LKS-MM 125
LKS-MM-126
LKS-MM-l27
LKS-MM-128
LKS-MM-129
LKS-MM-130
LKS-MM-131
LKS-MM-132
LKS-MM-133
LKS-MM-134
LKS-MM-135
LKS-MM-136
LKS-MM-l37
LKS-MM-138
LKS-MM-139
LKS-MM-140
LKS-MM-141
LKS-MM-142
LKS-MM-143
LKS-MM-144
LKS-MM -14S
LKS-MM-146
LKS-MM-147
LKS-MM-148
LKS-MM-149
LKS-MM-150
LKS-MM-1S1
LKS-MM-1S2
LKS-MM-1S3
LKS-MM-1S4
LKS-MM-1SS
LKS-MM-1S6
LKS-MM-1S7
LKS-MM1S8
LKS-MM-1S9
LKS-MM-160
LKS-MM-161
LNG-MM-l71
LNG-MM-l72
LNG-MM-l73
LNG-MM-174
LNG-MM-17S
LNG-MM-176
LNG-MM-l77
LNG-MM-179
LNG-MM-180
LNG-MM-181
LNG-MM-182
LNG-MM-183
LNG-MM-184
LNG-MM-18S
LNG-MM-186
LNG-MM-187
LNG-MM-188
LNG-MM-189
LNG-MM-190
LNG-MM-191
LNG-MM-196
LNG-MM-197
LNG-MM-198
LNG-MM-199
LNG-MM-200
LNG-MM-201
LNG-MM-202
LNG-MM-203
LNG-MM-204
LNG-MM-20S
LNG-MM-206
LNG-MM-207
LNG-MM-208
LNG-MM-209
LNG-MM-210
LNG-MM-212
LNG-MM-214
LNG-MM-217
LNG-MM-218
LNG-MM-219
LNG-MM-220
LNG-MM-221
Outstanding Test Item Questions
As of Close of Busine.. 1Z-19-Z011
First (1st) Follow-up
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable Employee
> $1 MiII_ < $1 Mill. Payroll Expenses > $1 MiII_ < $1 MiII_ Payroll Expenses
LKS-MM-162
LKS-MM-163
LKS-MM-164
LKS-MM-165
LKS-MM-166
LKS-MM-167
LK5-MM-168
LKS- MM-169
LKS-MM-170
LKS-MM-171
LKS-MM-l72
LK5-MM-173
LKS- MM-174
LK S-MM-175
LK5-MM-176
LKS-MM-l77
LKS-MM-178
LKS-MM-179
LKS-MM-180
LKS-MM-181
LKS-MM-182
LKS-MM-183
LK5-MM-184
LKS- MM-185
LKS-MM-186
LKS-MM-187
LKS-MM-l88
LKS-MM-189
LKS-MM-190
LKS-MM-191
LKS-MM-192
LKS-MM-193
LKS-MM-194
LKS-MM-195
LKS-MM-196
LKS-MM-197
LKS-MM-198
LKS-MM-199
LK5-MM-200
LKS-MM-201
LKS-MM-202
LKS-MM-203
LNG-MM-222
LNG-MM -223
LNG- MM-226
LNG-MM-227
LNG-MM-228
LNG-MM-229
LNG-MM -230
LNG-MM-231
LNG-MM-232
LNG-MM-233
LNG-MM-234
LNG-MM-236
LNG-MM-237
LNG-MM-238
LNG-MM-239
LNG-MM-241
LNG-MM-243
LNG-MM -249
LNG-MM-250
LNG-MM-251
LNG-MM-252
LNG-MM-254
LNG-MM-25S
LNG-MM-2S6
LNG-MM-257
LNG-MM-2S8
LNG-MM-259
LNG-MM-260
LNG-MM-261
LNG-MM-262
LNG-MM-263
LNG-MM-264
LNG-MM-26S
LNG-MM-266
LNG-MM-267
LNG-MM-268
LNG-MM-269
LNG-MM-270
LNG-MM-271
LNG-MM-272
LNG-MM-273
LNG-MM-274
Outstanding Test Item Questions
As of Close of Business 12-19-2011
Legacy KeySpan
Accounts Payable
> $1 Mill. < $1 Mill. Payroll
First (1st) Follow-up
Employ.ee
Expenses
Legacy Grid
Accounts Payable
> $1 Mill. < $1 Mill. Payroll
Employee
Expenses
LKS-MM-204
LKS-MM-20S
LKS-MM-206
LKS-MM-207
LKS-MM-208
LKS-MM-209
LKS-MM-21O
LKS-MM-211
LKS-MM-212
LKS-MM-213
LKS-MM-214
'UKS-MM-21S
LKS-MM-216

LKS-MM-218
LKS-MM-219
LKS-MM-220
LKS-MM-221
LKS-MM-222
LKS-MM-223
LKS-MM-224
LKS-MM-2ZS
LKS-MM-226
LKS-MM-227
LKS-MM-228
LKS-MM-229
LKS-MM-230
LKS-MM-231
LKS-MM-237
LKS-MM-244
LKS-MM-246
LKS-MM-2S1
LKS-MM-285
LKS-MM-330
LKS-MM-331
LNG-MM-275
LNG-MM-276
LNG-MM-277
LNG-MM-278
LNG-MM-279
LNG-MM-280
LNG-MM-281
LNG-MM-282
LNG-MM-283
LNG-MM-284
LNG-MM-285
LNG-MM-286
LNG-MM-287
LNG-MM-288
LNG-MM-289
LNG-MM-290
LNG-MM-291
LNG-MM-292
LNG-MM-293
LNG-MM-294
LNG-MM-295
LNG-MM-296
LNG-MM-297
LNG-MM-298
LNG-MM-299
LNG-MM-300
LNG-MM-301
LNG-MM302
LNG-MM-303
LNG-MM-304
LNG-MM-305
LNG-MM-306
LNG-MM-307
LNG-MM-308
LNG-MM-309
LNG-MM-31O
LNG-MM-311
LNG-MM-312
LNG-MM-313
LNG-MM-314
LNG-MM-315
LNG-MM-316
Outstanding Test Item Questions
As of Close of Business 12192011
First (1st) Followup
Legacy KeySpan Legacy Grid
Accounts Payable Employee Accounts Payable Employee
> $1 Mill. < $1 Mill. Payroll Expenses > $1 Mill. " < $1 Mill. Payroll Expenses
LNGMM317
LNG-MM-318
t NG-MM-319
LNG-MM-320
LNG MM321
LNGMM322
LNG MM-326
LNG-MM-327
LNG-MM-328
LNG-MM329
LNGMM330
LNGMM-331
LNG-MM332
LNG-MM-333
LNG-MM334
LNG-MM335
LNGMM-336
LNG -MM-337
Outstanding Test Item Questions
As of Close of Business 12 192011
Second (2nd) Followup
Legacy KeySpan Legacy Grid
" Accounts Payable Employee Accounts Payable Employee
> $1 Mill. < $1 Mill. Payroll Expenses > $1 Mill. < $1 Mill. Payroll Expenses
LKS MM025 None Received as of 12/19/11 LNGMM019 None Received as of 12/19/11
LKSMM039 LNGMM021
LKS MM 053 LNGMM022
LKSMM066 LNGMM 023
LKSMM-D68 LNG MM024
LKSMM078 LNGMM 025
LKSMM089 LNGMM026
LKSMM098 LNG MM027
tKS MM121 LNGMM028
LKSMM 233 LNG MM095
LKSMM234 LNGMM096
J I

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