80 FR 40050 - Billing Procedures for Annual Charges For the Costs of Other Federal Agencies for Administering Part I of the Federal Power Act; Notice Reporting Costs for Other Federal Agencies' Administrative Annual Charges for Fiscal Year 2014

DEPARTMENT OF ENERGY
Federal Energy Regulatory Commission

Federal Register Volume 80, Issue 133 (July 13, 2015)

Page Range		40050-40051
FR Document		2015-17052

Federal Register, Volume 80 Issue 133 (Monday, July 13, 2015)

[Federal Register Volume 80, Number 133 (Monday, July 13, 2015)]
[Notices]
[Pages 40050-40051]
From the Federal Register Online [www.thefederalregister.org]
[FR Doc No: 2015-17052]

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DEPARTMENT OF ENERGY

Federal Energy Regulatory Commission

[Docket No. AD15-2-000]

Billing Procedures for Annual Charges For the Costs of Other
Federal Agencies for Administering Part I of the Federal Power Act;
Notice Reporting Costs for Other Federal Agencies' Administrative
Annual Charges for Fiscal Year 2014

1. The Federal Energy Regulatory Commission (Commission) is
required to determine the reasonableness of costs incurred by other
Federal agencies (OFAs) \1\ in connection with their participation in
the Commission's proceedings under the Federal Power Act (FPA) Part I
\2\ when those agencies seek to include such costs in the
administrative charges licensees must pay to reimburse the United
States for the cost of administering Part I.\3\ The Commission's Order
on Remand and Acting on Appeals of Annual Charge Bills \4\ determined
which costs are eligible to be included in the administrative annual
charges and it established a process for Commission review of future
OFA cost submittals. This order established a process whereby the
Commission would annually request each OFA to submit cost data, using a
form \5\ specifically designed for this purpose. In addition, the order
established requirements for detailed cost accounting reports and other
documented analyses, which explain the cost assumptions contained in
the OFAs' submissions.
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\1\ The OFAs include: The U.S. Department of the Interior
(Bureau of Indian Affairs, Bureau of Land Management, Bureau of
Reclamation, National Park Service, U.S. Fish and Wildlife Service,
Office of the Solicitor, Office of Environmental Policy &
Compliance, Office of Hearings and Appeals and Office of Policy
Analysis); the U.S. Department of Agriculture (U.S. Forest Service);
the U.S. Department of Commerce (National Marine Fisheries Service);
and the U.S. Army Corps of Engineers.
\2\ 16 U.S.C. 794-823d (2006).
\3\ See id. Sec. 803(e)(1) and 42 U.S.C. 7178.
\4\ 107 FERC ] 61,277, order on reh'g, 109 FERC ] 61,040 (2004).
\5\ Other Federal Agency Cost Submission Form, available at
https://www.ferc.gov/docs-filing/forms.asp#ofa.
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2. The Commission has completed its review of the forms and
supporting documentation submitted by the U.S. Department of the
Interior (Interior), the U.S. Department of Agriculture (Agriculture),
and the U.S. Department of Commerce (Commerce) for fiscal year 2014.
This notice reports the costs the Commission included in its
administrative annual charges for fiscal year 2015.

Scope of Eligible Costs

3. The basis for eligible costs that should be included in the
OFAs' administrative annual charges is prescribed by the Office of
Management and Budget's (OMB) Circular A-25--User Charges and the
Federal Accounting Standards Advisory Board's Statement of Federal
Financial Accounting Standards (SFFAS) Number 4--Managerial Cost
Accounting Concepts and Standards for the Federal Government. Circular
A-25 establishes Federal policy regarding fees assessed for government
services and provides specific information on the scope and type of
activities subject to user charges. SSFAS Number 4 provides a
conceptual framework for federal agencies to determine the full costs
of government goods and services.
4. Circular A-25 provides for user charges to be assessed against
recipients of special benefits derived from federal activities beyond
those received by the general public.\6\ With regard to licensees, the
special benefit derived from federal activities is the license to
operate a hydropower project. The guidance provides for the assessment
of sufficient user charges to recover the full costs of services
associated with these special benefits.\7\ SFFAS Number 4 defines full
costs as the costs of resources consumed by a specific governmental
unit that contribute directly or indirectly to a provided service.\8\
Thus, pursuant to OMB requirements and authoritative accounting
guidance, the Commission must base its OFA administrative annual charge
on all direct and indirect costs incurred by agencies in administering
Part I of the FPA. The special form the Commission designed for this
purpose, the ``Other Federal Agency Cost Submission Form,'' captures
the full range of costs recoverable under the FPA and the referenced
accounting guidance.\9\
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\6\ OMB Circular A-25 Sec. 6.
\7\ OMB Circular A-25 Sec. 6. a. 2.
\8\ SFFAS Number 4 ] 7.
\9\ To avoid the possibility of confusion that has occurred in
prior years as to whether costs were being entered twice as ``Other
Direct Costs'' and ``Overhead,'' the form excluded ``Other Direct
Costs.''
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Commission Review of OFA Cost Submittals

5. The Commission received cost forms and other supporting
documentation from the Departments of the Interior, Agriculture, and
Commerce (OFAs). The Commission completed a review of each OFA's cost
submission forms and supporting reports. In its examination of the
OFAs' cost data, the Commission considered each agency's ability to
demonstrate a system or process which effectively captured, isolated,
and reported Part I costs as required by the ``Other Federal Agency
Cost Submission Form.''
6. The Commission held a Technical Conference on March 26, 2015 to
report its initial findings to licensees and OFAs. No OFA
representatives attended the conference. Following the technical
conference, licensees had the opportunity to submit comments \10\ to
the Commission regarding its initial review.
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\10\ See Letter from Charles R. Sensiba, Van Ness Feldman, to
the Honorable Kimberly D. Bose, FERC, Docket No. AD15-2-000 (filed
May 11, 2015).
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7. Written comments were filed by Idaho Falls Group (Idaho Falls).
Idaho Falls generally supported the Commission's analysis but raised
questions regarding certain various individual cost submissions. The
Commission will address the issues in the Appendix to this notice.
8. After additional reviews, full consideration of the comments
presented, and in accordance with the previously cited guidance, the
Commission accepted as reasonable any costs reported via the cost
submission forms that were clearly documented in the OFAs' accompanying
reports and/or analyses. These documented costs will be included in the
administrative annual charges for fiscal year 2015.

Summary of Reported & Accepted Costs for Fiscal Year 2014

[[Page 40051]]

--------------------------------------------------------------------------------------------------------------------------------------------------------
Municipal Non-Municipal Total
-----------------------------------------------------------------------------------------------
Reported Accepted Reported Accepted Reported Accepted
--------------------------------------------------------------------------------------------------------------------------------------------------------
Department of Interior
--------------------------------------------------------------------------------------------------------------------------------------------------------
Bureau of Indian Affairs................................ 143,046 143,046 216,666 216,666 359,713 359,713
Bureau of Land Management............................... 98,020 96,140 1,494 2,212 99,514 98,352
Bureau of Reclamation................................... 141 141 39,044 39,044 39,185 39,185
National Park Service................................... 280,357 280,357 278,416 278,416 558,773 558,773
U.S. Fish and Wildlife Service.......................... 881,471 880,657 1,036,499 1,035,447 1,917,972 1,916,104
U.S. Geological Survey.................................. .............. .............. .............. .............. -- --
Office of the Solicitor................................. 13,599 13,599 111,186 108,414 124,785 122,013
Office of Environmental Policy & Compliance............. 55,825 55,825 132,834 132,834 188,658 188,658
Office of Hearings and Appeals.......................... 489 489 1,840 1,840 2,329 2,329
Office of Policy Analysis............................... .............. .............. 9,646 9,646 9,646 9,646
--------------------------------------------------------------------------------------------------------------------------------------------------------
Department of Agriculture
--------------------------------------------------------------------------------------------------------------------------------------------------------
U.S. Forest Service..................................... 493,060 378,925 1,550,580 1,594,016 2,043,640 1,572,941
--------------------------------------------------------------------------------------------------------------------------------------------------------
Department of Commerce
--------------------------------------------------------------------------------------------------------------------------------------------------------
National Marine Fisheries Service....................... 1,563,763 1,132,389 551,280 400,071 2,115,043 1,532,460
Total............................................... 3,529,771 2,981,588 3,929,485 3,418,606 7,459,258 6,400,174
--------------------------------------------------------------------------------------------------------------------------------------------------------

Figure 1

9. Figure 1 summarizes the total reported costs incurred by
Interior, Agriculture, and Commerce with respect to each OFA's
participation in administering Part I of the FPA. Additionally, Figure
1 summarizes the reported costs that the Commission determined were
clearly documented and accepted for inclusion in its FY 2015
administrative annual charges.

Summary Findings of Commission's Costs Review

10. As presented in the preceding table, the Commission determined
that $6,400,174 of the $7,459,258 in total reported costs were
determined to be reasonable and clearly documented in the OFAs'
accompanying reports and/or analyses. Based on these findings, 14% of
the total reported cost was determined to be unreasonable. The
Commission noted the most significant issues with regard to the
insufficiency of documentation provided by the OFAs was the lack of
supporting documentation to substantiate costs reported on the ``Other
Federal Agency Cost Submission Form'' as well as the inability to
segregate Municipal and Non-Municipal costs.
11. The cost reports that the Commission determined were clearly
documented and supported could be traced to detailed cost-accounting
reports, which reconciled to data provided from agency financial
systems or other pertinent source documentation. A further breakdown of
these costs is included in the Appendix to this notice, along with an
explanation of how the Commission determined their reasonableness.

Points of Contact

12. If you have any questions regarding this notice, please contact
Norman Richardson at (202) 502-6219 or Raven Rodriquez at (202) 502-
6276.

Dated: July 7, 2015.
Kimberly D. Bose,
Secretary.
[FR Doc. 2015-17052 Filed 7-10-15; 8:45 am]
BILLING CODE 6717-01-P

40050 Federal Register / Vol. 80, No. 133 / Monday, July 13, 2015 / Notices

name and contact information at the end detailed cost accounting reports and annual charge on all direct and indirect
of your comments. For assistance, other documented analyses, which costs incurred by agencies in
please contact FERC Online Support at explain the cost assumptions contained administering Part I of the FPA. The
FERCOnlineSupport@ferc.gov, (866) in the OFAs’ submissions. special form the Commission designed
208–3676 (toll free), or (202) 502–8659 2. The Commission has completed its for this purpose, the ‘‘Other Federal
(TTY). In lieu of electronic filing, please review of the forms and supporting Agency Cost Submission Form,’’
send a paper copy to: Secretary, Federal documentation submitted by the U.S. captures the full range of costs
Energy Regulatory Commission, 888 Department of the Interior (Interior), the recoverable under the FPA and the
First Street NE., Washington, DC 20426. U.S. Department of Agriculture referenced accounting guidance.9
The first page of any filing should (Agriculture), and the U.S. Department
include docket number P–2851–024. Commission Review of OFA Cost
of Commerce (Commerce) for fiscal year
Submittals
Dated: July 1, 2015.. 2014. This notice reports the costs the
Kimberly D. Bose, Commission included in its 5. The Commission received cost
Secretary. administrative annual charges for fiscal forms and other supporting
year 2015. documentation from the Departments of
[FR Doc. 2015–16993 Filed 7–10–15; 8:45 am]
the Interior, Agriculture, and Commerce
BILLING CODE 6717–01–P Scope of Eligible Costs
(OFAs). The Commission completed a
3. The basis for eligible costs that review of each OFA’s cost submission
should be included in the OFAs’ forms and supporting reports. In its
DEPARTMENT OF ENERGY
administrative annual charges is examination of the OFAs’ cost data, the
Federal Energy Regulatory prescribed by the Office of Management Commission considered each agency’s
Commission and Budget’s (OMB) Circular A–25— ability to demonstrate a system or
User Charges and the Federal process which effectively captured,
[Docket No. AD15–2–000] Accounting Standards Advisory Board’s isolated, and reported Part I costs as
Statement of Federal Financial required by the ‘‘Other Federal Agency
Billing Procedures for Annual Charges
Accounting Standards (SFFAS) Number Cost Submission Form.’’
For the Costs of Other Federal
4—Managerial Cost Accounting 6. The Commission held a Technical
Agencies for Administering Part I of
Concepts and Standards for the Federal Conference on March 26, 2015 to report
the Federal Power Act; Notice
Government. Circular A–25 establishes its initial findings to licensees and
Reporting Costs for Other Federal
Federal policy regarding fees assessed OFAs. No OFA representatives attended
Agencies’ Administrative Annual
for government services and provides the conference. Following the technical
Charges for Fiscal Year 2014
specific information on the scope and conference, licensees had the
1. The Federal Energy Regulatory type of activities subject to user charges. opportunity to submit comments 10 to
Commission (Commission) is required SSFAS Number 4 provides a conceptual the Commission regarding its initial
to determine the reasonableness of costs framework for federal agencies to review.
incurred by other Federal agencies determine the full costs of government 7. Written comments were filed by
(OFAs) 1 in connection with their goods and services. Idaho Falls Group (Idaho Falls). Idaho
participation in the Commission’s 4. Circular A–25 provides for user Falls generally supported the
proceedings under the Federal Power charges to be assessed against recipients Commission’s analysis but raised
Act (FPA) Part I 2 when those agencies of special benefits derived from federal questions regarding certain various
seek to include such costs in the activities beyond those received by the individual cost submissions. The
administrative charges licensees must general public.6 With regard to Commission will address the issues in
pay to reimburse the United States for licensees, the special benefit derived the Appendix to this notice.
the cost of administering Part I.3 The from federal activities is the license to
8. After additional reviews, full
Commission’s Order on Remand and operate a hydropower project. The
consideration of the comments
Acting on Appeals of Annual Charge guidance provides for the assessment of
presented, and in accordance with the
Bills 4 determined which costs are sufficient user charges to recover the full
previously cited guidance, the
eligible to be included in the costs of services associated with these
Commission accepted as reasonable any
administrative annual charges and it special benefits.7 SFFAS Number 4
costs reported via the cost submission
established a process for Commission defines full costs as the costs of
forms that were clearly documented in
review of future OFA cost submittals. resources consumed by a specific
the OFAs’ accompanying reports and/or
This order established a process governmental unit that contribute
analyses. These documented costs will
whereby the Commission would directly or indirectly to a provided
be included in the administrative
annually request each OFA to submit service.8 Thus, pursuant to OMB
annual charges for fiscal year 2015.
cost data, using a form 5 specifically requirements and authoritative
designed for this purpose. In addition, accounting guidance, the Commission Summary of Reported & Accepted Costs
the order established requirements for must base its OFA administrative for Fiscal Year 2014
asabaliauskas on DSK5VPTVN1PROD with NOTICES

1 The OFAs include: The U.S. Department of the Fisheries Service); and the U.S. Army Corps of 7 OMB Circular A–25 § 6. a. 2.
Interior (Bureau of Indian Affairs, Bureau of Land Engineers. 8 SFFAS Number 4 ¶ 7.
2 16 U.S.C. 794–823d (2006).
Management, Bureau of Reclamation, National Park 9 To avoid the possibility of confusion that has
3 See id. § 803(e)(1) and 42 U.S.C. 7178.
Service, U.S. Fish and Wildlife Service, Office of occurred in prior years as to whether costs were
4 107 FERC ¶ 61,277, order on reh’g, 109 FERC being entered twice as ‘‘Other Direct Costs’’ and
the Solicitor, Office of Environmental Policy &
Compliance, Office of Hearings and Appeals and ¶ 61,040 (2004). ‘‘Overhead,’’ the form excluded ‘‘Other Direct
Office of Policy Analysis); the U.S. Department of
5 Other Federal Agency Cost Submission Form, Costs.’’
Agriculture (U.S. Forest Service); the U.S. available at https://www.ferc.gov/docs-filing/ 10 See Letter from Charles R. Sensiba, Van Ness
forms.asp#ofa. Feldman, to the Honorable Kimberly D. Bose, FERC,
Department of Commerce (National Marine 6 OMB Circular A–25 § 6. Docket No. AD15–2–000 (filed May 11, 2015).

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Federal Register / Vol. 80, No. 133 / Monday, July 13, 2015 / Notices 40051

Municipal Non-Municipal Total

Reported Accepted Reported Accepted Reported Accepted

Department of Interior

Bureau of Indian Affairs ........................... 143,046 143,046 216,666 216,666 359,713 359,713
Bureau of Land Management .................. 98,020 96,140 1,494 2,212 99,514 98,352
Bureau of Reclamation ............................ 141 141 39,044 39,044 39,185 39,185
National Park Service .............................. 280,357 280,357 278,416 278,416 558,773 558,773
U.S. Fish and Wildlife Service ................. 881,471 880,657 1,036,499 1,035,447 1,917,972 1,916,104
U.S. Geological Survey ............................ ........................ ........................ ........................ ........................ — —
Office of the Solicitor ............................... 13,599 13,599 111,186 108,414 124,785 122,013
Office of Environmental Policy & Compli-
ance ...................................................... 55,825 55,825 132,834 132,834 188,658 188,658
Office of Hearings and Appeals ............... 489 489 1,840 1,840 2,329 2,329
Office of Policy Analysis .......................... ........................ ........................ 9,646 9,646 9,646 9,646

Department of Agriculture

U.S. Forest Service .................................. 493,060 378,925 1,550,580 1,594,016 2,043,640 1,572,941

Department of Commerce

National Marine Fisheries Service ........... 1,563,763 1,132,389 551,280 400,071 2,115,043 1,532,460
Total .................................................. 3,529,771 2,981,588 3,929,485 3,418,606 7,459,258 6,400,174

Figure 1 of how the Commission determined as more fully explained in the
9. Figure 1 summarizes the total their reasonableness. complaint.
reported costs incurred by Interior, Points of Contact Any person desiring to intervene or to
Agriculture, and Commerce with respect protest this filing must file in
12. If you have any questions accordance with Rules 211 and 214 of
to each OFA’s participation in
regarding this notice, please contact the Commission’s Rules of Practice and
administering Part I of the FPA.
Norman Richardson at (202) 502–6219 Procedure (18 CFR 385.211, 385.214).
Additionally, Figure 1 summarizes the
or Raven Rodriquez at (202) 502–6276. Protests will be considered by the
reported costs that the Commission
determined were clearly documented Dated: July 7, 2015. Commission in determining the
and accepted for inclusion in its FY Kimberly D. Bose, appropriate action to be taken, but will
2015 administrative annual charges. Secretary. not serve to make protestants parties to
[FR Doc. 2015–17052 Filed 7–10–15; 8:45 am] the proceeding. Any person wishing to
Summary Findings of Commission’s become a party must file a notice of
BILLING CODE 6717–01–P
Costs Review intervention or motion to intervene, as
10. As presented in the preceding appropriate. The Respondent’s answer
table, the Commission determined that DEPARTMENT OF ENERGY and all interventions, or protests must
$6,400,174 of the $7,459,258 in total be filed on or before the comment date.
reported costs were determined to be Federal Energy Regulatory The Respondent’s answer, motions to
reasonable and clearly documented in Commission intervene, and protests must be served
the OFAs’ accompanying reports and/or on the Complainants.
analyses. Based on these findings, 14% [Docket No. EL15–82–000] The Commission encourages
of the total reported cost was electronic submission of protests and
determined to be unreasonable. The Illinois Industrial Energy Consumers v. interventions in lieu of paper using the
Commission noted the most significant Midcontinent Independent System ‘‘eFiling’’ link at http://www.ferc.gov.
issues with regard to the insufficiency of Operator, Inc.; Notice of Complaint Persons unable to file electronically
documentation provided by the OFAs Take notice that on June 30, 2015, should submit an original and 5 copies
was the lack of supporting pursuant to Rule 206 of the Federal of the protest or intervention to the
documentation to substantiate costs Energy Regulatory Commission’s Federal Energy Regulatory Commission,
reported on the ‘‘Other Federal Agency (Commission) Rules of Practice and 888 First Street NE, Washington, DC
Cost Submission Form’’ as well as the Procedure, 18 CFR 385.206 and sections 20426.
inability to segregate Municipal and 206, 222, and 306 of the Federal Power This filing is accessible on-line at
Non-Municipal costs. Act (FPA), 16 U.S.C. 824(e), 824(v), and http://www.ferc.gov, using the
11. The cost reports that the 825(e), Illinois Industrial Energy ‘‘eLibrary’’ link and is available for
Commission determined were clearly Consumers (Complainant) filed a formal electronic review in the Commission’s
asabaliauskas on DSK5VPTVN1PROD with NOTICES

documented and supported could be complaint against Midcontinent Public Reference Room in Washington,
traced to detailed cost-accounting Independent System Operator, Inc. DC There is an ‘‘eSubscription’’ link on
reports, which reconciled to data (Respondent) asserting that the Web site that enables subscribers to
provided from agency financial systems Respondent’s Open Access receive email notification when a
or other pertinent source Transmission, Energy and Operating document is added to a subscribed
documentation. A further breakdown of Reserves Market Tariff is unjust, docket(s). For assistance with any FERC
these costs is included in the Appendix unreasonable, and unduly Online service, please email
to this notice, along with an explanation discriminatory, in violation of the FPA, FERCOnlineSupport@ferc.gov, or call

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Document Created: 2018-02-23 09:17:40
Document Modified: 2018-02-23 09:17:40

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
FR Citation		80 FR 40050

80 FR 40050 - Billing Procedures for Annual Charges For the Costs of Other Federal Agencies for Administering Part I of the Federal Power Act; Notice Reporting Costs for Other Federal Agencies' Administrative Annual Charges for Fiscal Year 2014

DEPARTMENT OF ENERGYFederal Energy Regulatory Commission

Federal Register Volume 80, Issue 133 (July 13, 2015)

DEPARTMENT OF ENERGY
Federal Energy Regulatory Commission