[Federal Register Volume 59, Number 34 (Friday, February 18, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-3809]


[[Page Unknown]]

[Federal Register: February 18, 1994]


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DEPARTMENT OF ENERGY
[Docket No. FA92-15-000]

 

Southwestern Public Service Co.; Order Establishing Hearing 
Procedures

February 14, 1994.
    On December 23, 1993, the Chief Accountant issued a letter under 
delegated authority noting Southwestern Public Service Company's (SPS) 
disagreement with the Division of Audits with respect to Exception No. 
2, in Part I of the audit report.\1\ SPS was requested to advise 
whether it would agree to the disposition of the contested issue under 
the shortened procedures provided for by part 41 of the Commission's 
Regulations. 18 CFR part 41.
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    \1\``2. Accounting for Pension Costs.
    The Company did not determine the appropriate amount of pension 
cost to assign to construction, retirement, and other accounts.''
    The Division of Audits recommended the Company:
    ``(1) Revise procedures to ensure that it properly assigns 
pension cost to construction, retirement and operating expense based 
upon net periodic pension costs determined consistent with SFAS 87;
    (2) Record the necessary correcting entries to adjust 
construction, retirement and operating expense to reflect the proper 
assignment of pension costs for each year beginning with 1988; and
    (3) Record the necessary correcting entries to adjust the amount 
of AFUDC accrued on pension costs improperly assigned to 
construction beginning with 1988.''
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    By letter dated January 25, 1994, SPS responded that it did not 
consent to the shortened procedures. Section 41.7 of the Commission's 
Regulations provides that in case consent to the shortened procedures 
is not given, the proceeding will be assigned for hearing. Accordingly, 
the Secretary, under authority delegated by the Commission, will set 
the issue for hearing.
    Any interested person seeking to participate in this docket shall 
file a protest or motion to intervene pursuant to Rules 211 and 214 of 
the Commission's Rules of Practice and Procedure (18 CFR 385.211 and 
385.214) no later than 15 days after the date of publication of this 
order in the Federal Register.
    It is ordered:
    (A) Pursuant to the authority contained in and subject to the 
jurisdiction conferred upon the Federal Energy Regulatory Commission by 
section 402(a) of the Department of Energy Organization Act, the 
provisions of the Federal Power Act, particularly sections 205, 206, 
and 301 thereof, and pursuant to the Commission's Rules of Practice and 
Procedures (18 CFR Chapter I), a public hearing shall be held 
concerning the appropriateness of SPS's practices as discussed above.
    (B) A Presiding Administrative Law Judge, to be designated by the 
Chief Administrative Law Judge, shall convene a prehearing conference 
in this proceeding, to be held within 45 days of the date of this 
order, in a hearing room of the Federal Energy Regulatory Commission, 
810 First Street, NE., Washington, D.C. 20426. The Presiding Judge is 
authorized to establish procedural dates and to rule on all motions 
(except motions to dismiss) as provided in the Commission's Rules of 
Practice and Procedure.
    (C) This order shall be published in the Federal Register.
Lois D. Cashell,
Secretary.
[FR Doc. 94-3809 Filed 2-17-94; 8:45 am]
BILLING CODE 6717-01-M