Free Motion for Leave to File - District Court of Federal Claims - federal

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS ____________________________________________ ) SACRAMENTO MUNICIPAL UTILITY DISTRICT ) ) Plaintiff, ) NO. 98-488C ) (Judge Braden) V. ) ) THE UNITED STATES OF AMERICA ) ) Defendant, ) ____________________________________________)

Supplemental Written Direct Testimony of Stephen J. Kiraly Related to SMUD's Proposed Modification to Labor Costs in Table A I. INTRODUCTION 1) My name is Stephen J. Kiraly. I am a Certified Public Accountant licensed in the State of Florida. My resume and list of expert testimony has been previously provided to this Court and may be found in DX 1331. 2) In the Court's March 31, 2006 Memorandum Opinion and Order, the Court allows internal labor costs related to 16 SMUD employees who charged a majority of their time to the dry fuel storage project. 3) The Court's March 31, 2006 Memorandum Opinion and Order Requesting Supplemental Expert Testimony directed SMUD's expert witness, Brian P. Brinig ("Brinig"), to prepare "Table A ­ A Summary of Costs by the Categories Listed in PX 1000 ¶ 20." SMUD submitted Table A on July 6, 2006, to which both parties agreed. 4) On July 21, 2006, SMUD issued a proposed modification to Table A which included an increased internal labor cost for employees Brinig determined charged a majority of time to the dry fuel storage project. Although the Court ruled that SMUD's damages were limited to the 16 employees I identified, SMUD is now seeking to recover costs relating to 37 employees.

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5) SMUD included a summary of Brinig's calculation of the 37 employees entitled "Exhibit 1 to Written Direct Testimony re: Proposed Modification to Labor Costs in Table A" ("Brinig Exhibit 1"). My written direct testimony addresses the information contained in that document. 6) SMUD's analysis includes the costs for 37 employees, instead of the 16 employees I identified, based upon an analysis of the project employees' time limited to only the damages period identified by the Court -- May 1997 to December 2003 -- as opposed to the project performance period which ran from December 1992 through December 31, 2003. As I explained in my direct testimony at trial, SMUD began actually recording costs for the dry fuel storage project in December 1992. My analysis of labor at trial covered the entire project period, not just the damages period, to determine which of the SMUD employees performing work on this project were incremental to the project. II. OPINIONS 7) It is my opinion that the basis of calculation used by Brinig to determine the 37 employees is incorrect. The purpose of my analysis, which resulted in identifying the 16 employees, was to identify which were incremental to the dry fuel storage project, thereby constituting proper damages to the extent the Court concluded the dry storage project was caused by the Government's delay in acceptance of spent fuel. Only analyzing the time period from May 15, 1997 to December 31, 2003, and ignoring the remaining 4 ½ years of the project, does not accurately reflect which of SMUD's employees were incremental to the dry fuel storage project. SMUD would have incurred the labor costs for all the individuals who worked on the project in both periods from December 1992 to May 15, 1997, as well as from May 15, 1997 through December 31, 2003. Therefore, the analysis should be performed over the project period to determine the costs of those employees who worked a majority of the time on the project from start to finish of the dry fuel storage project. 8) Furthermore, it is my opinion that the actual calculation performed by Brinig, on SMUD's behalf, contains such significant errors that it should not be considered by the Court even if the underlying assumption of a shorter analysis period is used. As

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explained below, the calculations contained in Brinig Exhibit 1 do not accurately reflect the actual data produced by SMUD in this litigation. 9) Finally, it is my opinion that Brinig failed to address the Court's opinion regarding the internal labor costs of the transportable features of the dual-purpose dry fuel storage system. Although Brinig used the time period the Court determined for damages, July 1997 through December 2003, when preparing Brinig Exhibit 1, he appeared to have ignored the portion of the opinion relating to the transportable features in determining those employees who were incremental to the dry fuel storage project. The Court determined the costs for the transportable features were not recoverable as damages. Brinig did not quantify the costs incurred by internal labor in pursuit of these transportable features. As explained below, the calculations contained in Brinig Exhibit 1 overstate the amount of hours recorded to claimed work orders because it includes those hours spent in the pursuit of transportable features. III. METHODOLOGY 10) Brinig Exhibit 1 contains a list of 37 employees SMUD has claimed charged a majority of their time to the dry fuel storage project from June 1, 1997 through December 31, 2003.1 SMUD relies upon the labor data recorded for the non-claimed work orders on Brinig Exhibit 1 to conclude that the 37 employees are incremental; however, the labor data is incorrect and, therefore, results in incorrect conclusions. Of the 37 employees listed on Brinig Exhibit 1, I had previously included 13 of the employees in my analysis the Court included in its Opinion.2 SMUD has claimed that in addition to the 13 employees I identified, an additional 24 employees recorded a majority of their time to

SMUD used a cutover date of June 1, 1997, instead of May 15, 1997, because the accounting data recorded in the FMIS accounting system are summarized to the monthly level, not the daily level.
2

1

In the Court's opinion regarding labor, 16 employees were listed as incremental to the project based upon my analysis. SMUD includes 13 of the 16 employees on Brinig Exhibit 1. The remaining 3 employees are not included on Brinig Exhibit 1 because SMUD used a shorter time period, and these 3 individuals did not charge a majority of their time to a claimed work order from 6/1/97 through 12/31/03. By limiting the calculation to the Court's opinion regarding the damages time period, 3 employees that I previously included in my analysis should no longer be considered.

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the dry fuel storage project from June 1, 1997 through December 31, 2003 and were therefore incremental to the project. 11) I reviewed the calculation presented on Brinig Exhibit 1 to determine 1) How SMUD performed the calculation and 2) If the calculation was correct. By utilizing the data SMUD provided through fact discovery in this litigation, I was able to replicate the calculation of labor hours recorded to the claimed work orders.3 However, using the same data, I was unable to replicate the calculation of labor hours recorded to nonclaimed work orders. 12) Based upon a preliminary analysis of the calculation summarized on Brinig Exhibit 1, I suspected that SMUD failed to include all the hours that employees recorded to nonclaimed work orders. For example, the second line item on Brinig Exhibit 1 contains labor information for an employee identified as Employee Number 1690. The data shows this person recorded 5 hours to a claimed work order, but no time was recorded to a non-claimed work order. This would imply that this person began work at SMUD, worked 5 hours on a claimed work order, and then left SMUD. This scenario is repeated in Brinig Exhibit 1 for Employee Number 1844. This person recorded 9 hours to a claimed work order, but is purported to not have charged a single hour to non-claimed work orders. Based upon my experience and knowledge of SMUD's management of this project, this does not appear to be a likely set of facts. 13) To fully support the initial observations on Brinig Exhibit 1, I performed a detailed calculation using the labor data SMUD provided in fact discovery in this litigation. I determined that every single calculation SMUD performed and included on Brinig Exhibit 1 was incorrect. For example, employee 1690 who is listed as having 5 hours recorded to a claimed work order and zero hours to a non-claimed work order on Brinig Exhibit 1, actually has 7,576 hours recorded to non-claimed work orders in the accounting data. Similarly, employee 1844, who also allegedly has zero hours recorded to non-claimed work orders per Brinig Exhibit 1, actually has 7,875 hours recorded to non-claimed work orders. SMUD calculated 100% percent as the percentage of claimed
I used the labor data contained in the database entitled "Navigant Consulting, Inc. Database.mdb," which was attached to my expert report submitted on November 22, 2004 and admitted into evidence as DX 1331.
3

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hours to total hours for both of these employees. By using the labor data SMUD provided in fact discovery, I calculated 0.07% and 0.11% respectively. Based on my findings for these two employees, I performed the same calculation for all employees included on Brinig Exhibit 1. Of the 37 employees listed on Brinig Exhibit 1, SMUD failed to include any hours recorded to non-claimed work orders for 13 employees.4 If Brinig had performed the proper analysis by including all the employees' hours recorded in the accounting records, then none of these 13 people would meet the criteria of charging a majority of their time to the dry fuel storage project. This analysis is contained in Attachment 1 to this testimony ("Kiraly Attachment 1"). 14) Through further analysis of the calculation contained on Brinig Exhibit 1, I determined there were instances where the hours recorded for non-claimed work orders were understated as compared to the labor data SMUD provided in fact discovery for comparable time periods. For example, employee 3890 is listed has having 815.5 hours recorded to non-claimed work orders. In reality, employee 3890 has 8,364 hours recorded to non-claimed work orders. SMUD failed to include 7,548.5 hours that were recorded to non-claimed work orders which resulted in a claimed hours percentage of 64.7% instead of the actual 15.2%. Of the 37 employees listed on Brinig Exhibit 1, Brinig failed to include any hours recorded to non-claimed work orders for 13 employees as discussed in paragraph 13. Of the remaining 24 employees, Brinig failed to include all the hours recorded to non-claimed work orders for 23 employees.5 This analysis is contained in Kiraly Attachment 1 to this testimony. 15) Furthermore, SMUD has not provided sufficient support which would enable me to determine that all hours recorded to claimed work orders related solely to the storage aspect of the dual-purpose dry fuel storage project. Brinig failed to quantify the hours incurred by internal employees in pursuit of transportable features of the dual-purpose dry fuel storage system on Brinig Exhibit 1. The hours incurred in pursuit of the transportable features should be removed from the hours recorded to claimed work orders
4

Of the 13 employees, 12 are newly identified employees that I did not include in my analysis presented at trial. By using the time period from June 1997 through December 2003, the remaining employee I had previously included in my analysis does not meet the criteria of charging a majority of time to a claimed work order. Of the 23 employees, 12 are newly identified employees that I did not include in my analysis presented at trial.

5

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Case 1:98-cv-00488-SGB

Document 368-2

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Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 7 of 20 Attachment 1

Sacramento Municipal Utility District v. United States Fed. Cl. No. 98-488C Rancho Seco Spent Nuclear Fuel Correction to Brinig Exhibit 1 to Match Accounting Data a b c=b-a Discrepancy Hours on Empl No. Employee Name 1690 Vikki C. Wood 1739 John N. Dubkoff 1751 Michael R. Boers 1802 Russell W. Rider 1844 Scott M. Thomas 2149 Reynaldo L. Tapia \1 2281 Caroline E. Martens \1 2799 Richard A. Slaten \1 3141 3359 Paul A. Easley 3505 David Abbott \1 3663 James J. Field \1 3694 Patrick H. Calvert 3890 Ronnie G. Fullerton 3953 Robert S. Tokunaga 4114 Frank J. Nann Jr 4318 Charles W. Griffin \1 4475 James B. Hanson 4532 Theresa D. Mulder 4761 Michael C. Hieronimus 4836 Michael W. Mcrae 5020 William T. Hyatt 5113 Michael L. Smith 5121 John C. Davidson 5613 David E. Koontz 5801 Ronald C. Lawrence \1 6072 James E. Loy 6073 Betty J. Lowry \1 6075 John H. Lucas 6674 Jan M. Meyer 6730 Kenneth R. Miller \1 7793 Linda M. Prizmich 7911 Amit K. Ray \1 8499 Beverly A. Schmidt 9436 Dennis E. Tipton \1 9647 John Walkin \1 9850 Joseph M. Witte \1 Total Hours Brinig 4,537 2,435 2,501 629 1,578 110 3,038 3,333 3,238 816 2,429 4,619 4,985 1,069 13 3,184 3,132 123 94 70 522 1,375 2,670 2,112 48,608 Total per 7,576 1,723 5,619 5,792 7,875 3,354 2,470 2,257 670 5,972 3,663 5,627 7,631 8,364 7,556 2,898 4,173 5,737 3,088 5,718 3,604 1,550 2,916 2,694 5,632 746 7,556 16 1,434 6,014 928 1,754 70 1,279 1,877 3,225 2,533 141,584 Between Brinig Exhibit 1 and 7,576 1,723 1,082 3,358 7,875 853 1,841 679 560 2,934 330 2,389 7,631 7,549 7,556 2,898 1,744 1,118 3,088 733 3,604 1,550 2,916 2,694 4,564 733 4,371 16 1,434 2,882 805 1,660 757 502 555 421 92,976 Hours to Claimed Orders \3 5 313 5,935 6,483 9 5,677 5,923 6,616 140 6,108 4,392 6,060 17 1,495 6 24 5,891 6,219 40 5,348 18 278 8 16 7,042 591 5,402 4 89 4,816 3,879 1,452 7,868 995 7,791 8,836 9,389 125,172 Total 7,581 2,036 11,554 12,275 7,884 9,031 8,393 8,873 810 12,080 8,055 11,687 7,647 9,859 7,562 2,922 10,064 11,955 3,128 11,065 3,622 1,828 2,924 2,710 12,674 1,337 12,958 20 1,523 10,830 4,807 3,206 7,938 2,274 9,668 12,061 11,922 266,756 d e=c+d

Non-Claimed Work Order Hours

Exhibit 1 SMUD Records SMUD's Records \2

Notes: Source: Labor hours were compiled from accounting data provided by SMUD and contained in the Access database entitled "Navigant Consulting, Inc. Database.mdb," attached to Mr. Kiraly's report and admitted into evidence as DX 1331. The data was limited to those recorded from June 1997 through December 2003 to both claimed and nonclaimed work orders. \1 These 13 employees were included in the pool of 16 employees which were incremental damages to the extent the Court concluded the dry storage project was caused by the Government's delay in acceptance of spent fuel. The remaining 3 employees did not meet the criteria Brinig included on Brinig Exhibit 1, and therefore are not included on this schedule. \2 Brinig failed to include these hours on Brinig Exhibit 1 even though they are clearly represented in the accounting data SMUD provided in this litigation. See Exhibit 1-a for detailed support of hours charged to all work orders for the listed employees. \3 Brinig has provided no demonstration that these hours related solely to the storage aspect of the dual-purpose dry fuel storage system.

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 8 of 20 Attachment 1-a

Sacramento Municipal Utility District v. United States Fed. Cl. No. 98-488C Rancho Seco Spent Nuclear Fuel Detail of Work Orders to Which Employees on Brinig Exhibit 1 Recorded Time

Empl No Employee Name 1690 Vikki C. Wood

Order 420184 420185 420187 4000039 4000042 4000043 4000114 4000117 4000120 4000121 4000123 4000126 4000156 4000253 4002905 4002977 4002986 4003027 4003029 4003031 4003035 4003043 7000024 7000742 7001140 16000304 16000640 21000100 21000140 21000420 21000500 21000501 21000502 21000640 21000720 465030 701547 701804 465030 701804 702970 704751 705154 705184 4000352 4000372 4003800 7000036 7000037

Order Description LARGE COMMERCIAL PROGRAM SMALL COMMERCIAL PROGRAM SCHOOLS&PUBLIC BLDGS PROGRAM NEW BUSINESS DEVELOPMENT COMM & INDUSTRIAL LOAD MGMT PROGRAM RESIDENTIAL LOAD MGMT PROG FUEL OFFLOAD & STORAGE RG-ENERGY ADVISORY SERVICES RG-SHADE TREE PROGRAM RG-NEW CONSTRUCTION PROGRAM RG-RETAIL LIGHTING PROGRAM IGEN-RETROFIT PROGRAM LOW INCOME WEATHERIZATION EMERGENCY CURTAIL PROGRAM MARKET RESEARCH-NONSPECIFIC ENERGY MANAGEMENT-IG KEY ACCOUNT SERVICES-IK MARKET RESEARCH-RG (PG) MARKET RESEARCH-IG (PG) RETAIL LIGHTING-RG MARKET RESEARCH-NONSPECIFIC (PG) RETROFIT PROGRAM-IG CC522 INDIR COSTS-GEN/ADMIN CC521 INDIR COSTS-GEN/ADMIN CC521 INDIR COSTS-BST COMMITTEE/TRAINING CCM - COMMERCIAL CONTACT MANAGEMENT Business Technology Reengineering Radio control thermostat RESIDENTIAL TOU EMS 2003 Real Time Metering Program 2003 S/O Res Energy Control System 2003 S/O New Construct Energy Control 2003 S/O Residential PowerStat 2003 S/O Contact Management Commercial PV Research GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION GENERAL PLANT OPERATION/SEURTY SITE IMPROVEMENTS/SPENT FUEL DISPOSITION AUX & RX BLDG - REMOVAL INCREM - REMOVAL/PACKAGING DECOM - SMUD STAFF EV CHARGING STATION - STATE RESOURCES FUEL OFFLOAD TRAINING RANCHO SECO GENERAL PLANT OPER/SEC SPENT FUEL OFFLOAD SPENT FUEL BUILDING CLEANUP CC620 INDIRECT COSTS CC624 INDIRECT COSTS GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION
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1690 Total 1739 John N. Dubkoff

1739 Total 1751 Michael R. Boers

1751 Total 1802 Russell W. Rider

465030 701547 701804

Hours Recorded to Work Orders Non Claimed Claimed 55 314 41 1 124 568 5 150 40 144 41 1,828 11 98 16 2 4 135 40 2 259 207 657 36 123 583 870 421 211 46 58 475 16 7,576 5 1,723 193 120 1,723 313 1,016 338 394 2,716 40 36 2,888 80 2,709 1,307 30 5,619 5,935 3,303 160 792

Total 55 314 41 1 124 568 5 150 40 144 41 1,828 11 98 16 2 4 135 40 2 259 207 657 36 123 583 870 421 211 46 58 475 16 7,581 1,723 193 120 2,036 1,016 338 394 2,716 40 36 2,888 80 2,709 1,307 30 11,554 3,303 160 792

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 9 of 20 Attachment 1-a
Hours Recorded to Work Orders Non Claimed Claimed 460 36 117 2,741 50 64 2,726 24 1,727 22 43 12 5,792 6,483 28 62 2 16 6 54 1,362 3 140 247 9 3 488 62 69 36 21 3 504 185 10 1,939 54 10 3 840 58 105 54 818 367 326 7,875 9 790 17 446 26 6 1,657 3,222 19 283 1 14 138 2,301

Empl No

Employee Name

Order 702970 704751 705184 4000352 4000371 4000372 4000780 4003800 4003801 4003805 7000036 7000037 20013469

Order Description AUX & RX BLDG - REMOVAL INCREM - REMOVAL/PACKAGING DECOM - SMUD STAFF FUEL OFFLOAD TRAINING RANCHO SECO GENERAL PLANT OPER/SEC GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD BILLABLE TNW TRAILER MOD ENGINEERING SPENT FUEL BUILDING CLEANUP REACTOR VESSEL HEAD REACTOR VESSEL CC620 INDIRECT COSTS CC624 INDIRECT COSTS Cosumnes Power Plant Major Order (Y2KCP) Y2K MISCELLANEOUS ACTIVITIES WEBSITE / INTRANET EMPLOYEE COMMUNICATIONS MEDIA SUPPORT HL CONSULTATION RELICENSING SETTLEMENT RULE,MANY PM ORDS TREE GROWTH RETARDANT EDITORIAL SERIVCES EDUCATE CUSTOMER KEY/MAJOR ACCOUNT SERVICES PRICING & RATES FUEL OFFLOAD & STORAGE PVUSA MEDIA SERVICES BOARD COORDINATION EXECUTIVE MANAGEMENT CORP. STRATEGIC PLANNING DIRECT ACCESS WEBSITE/INTRANET COMMUNITY OUTREACH ANNUAL REPORT PUBLIC GOOD ANNUAL REPORT EMPLOYEE COMMUNICATIONS EXTERNAL WEBSITE DISTRICT CAMPAIGN COMMUNITY OUTREACH ROTATE OUTAGE-COMMINCATE W/CUSTOMER CC540 INDIR COSTS-GEN/ADMIN CC540 IND COST-SAFETY CC540 IND COST-TRAINING MEDIA SUPPORT External Web Site ANNUAL REPORT Editorial Services GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE AUX & RX BLDG - REMOVAL TRAINING COSTS - RANCHO SECO DEPT DISTRIBUTION SUBSTATION CAPACITOR BANKS 1999 DECOM - SMUD STAFF FUEL OFFLOAD TRAINING RS CONTAMINATED SOLID WASTE DISPOSAL RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO SAFETY - DECOMMISSIONING RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD
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1802 Total 1844 Scott M. Thomas

704314 704602 704702 704703 704856 1000220 4000021 4000028 4000029 4000030 4000037 4000114 4000140 4000213 4000218 4000220 4000229 4000254 4000281 4000282 4000283 4000284 4000286 4000540 4000680 4000682 4001864 7000029 7000140 7000141 21000602 21000603 21000607 21000608 465030 701547 702970 703865 704731 704751 705184 4000349 4000352 4000362 4000363 4000371 4000372

1844 Total 2149 Reynaldo L. Tapia

Total 460 36 117 2,741 50 64 2,726 24 1,727 22 43 12 12,275 28 62 2 16 6 54 1,362 3 140 247 9 3 488 62 69 36 21 3 504 185 10 1,939 54 10 3 840 58 105 54 818 367 326 7,884 790 17 446 26 6 1,657 3,222 19 283 1 14 138 2,301

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 10 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 39 10 4 59 3,354 5,677 49 1,790 238 12 30 3,065 349 16 2,834 8 3 2,470 5,923 731 451 5,404 333 30 1,161 2 162 600 2,257 6,616 560 140 110 670 140 2,834 95 496 678 9 2,578 8 2,249 4 251 2,688 4 20 50 2 40 4 3 51 17 5,972 6,108 329 4,392 3 7 1,332 48 1,659 2 1 249 33

Empl No

Employee Name

Order Order Description 4002863 AUX & RX BLDG - PACKAGING 4003802 PRESSURIZER 7000034 CC612 INDIRECT COSTS 7000037 CC624 INDIRECT COSTS 463004 465030 702970 703865 704556 705184 4000352 4000371 4000372 4002862 7000034 465030 604025 604026 702972 703864 4000352 4000363 4000371 4000372 465030 701547 702970 465030 701547 701804 702970 703865 705184 1011067 4000352 4000363 4000371 4000372 4000442 4000449 4000780 4002722 4003800 4003875 4003960 7000034 20013469 465030 604026 703864 703865 704751 705052 4000352 4000362 4000363 4000449 7000243 MAINTENANCE @ RANCHO SECO PARK GENERAL PLANT OPERATION/SEURTY AUX & RX BLDG - REMOVAL TRAINING COSTS - RANCHO SECO DEPT RS SUPV FUEL OFFLOAD TRAINING RANCHO SECO GENERAL PLANT OPER/SEC GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD RS NUCLEAR FUEL STORAGE CC612 INDIRECT COSTS GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK INCREM - BURIAL SAFETY COSTS - RANCHO SECO DEPT RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE INCREM - REMOVAL/PACKAGING GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING TRAINING COSTS - RANCHO SECO DEPT FUEL OFFLOAD TRAINING COSUMNES GAS POWER PLANT LICENSING RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD IBEW MEETINGS/GRIEVANCES RANCHO SECO ASSET RECOVERY BILLABLE TNW TRAILER MOD ENGINEERING RANCHO SECO ADDITIONAL SECURITY MEASURE SPENT FUEL BUILDING CLEANUP NON-DECOM MISC EXPENSES SCE TENDON CUTTING DEMO CC612 INDIRECT COSTS Cosumnes Power Plant Major Order GENERAL PLANT OPERATION/SEURTY SPENT FUEL DISPOSITION DRY CSK SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF ERP END USER TRAINING RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO SAFETY - DECOMMISSIONING RANCHO SECO TRAINING - DECOMMISSIONING RANCHO SECO ASSET RECOVERY CC622 INDIRECT COSTS
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2149 Total 2281 Caroline E. Martens

2281 Total 2799 Richard A. Slaten

2799 Total 3141

3141 Total 3359 Paul A. Easley

3359 Total 3505 David Abbott

Total 39 10 4 59 9,031 49 1,790 238 12 30 3,065 349 16 2,834 8 3 8,393 731 451 5,404 333 30 1,161 2 162 600 8,873 560 140 110 810 2,834 95 496 678 9 2,578 8 2,249 4 251 2,688 4 20 50 2 40 4 3 51 17 12,080 329 4,392 3 7 1,332 48 1,659 2 1 249 33

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 11 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 3,663 4,392 50 1,744 670 5,018 59 143 13 128 29 5 4 344 75 12 8 2,318 18 2 1 5 37 11 16 38 28 125 4 68 116 14 69 514 5,627 6,060 19 17 10 23 604 2,537 1,095 3 14 159 10 14 81 382 62 9 4 1,771 135 600 13 6 15 26 37 7 7,631 17

Empl No Employee Name 3505 Total 3663 James J. Field

Order 464004 465030 604025 604026 701804 702969 702970 703864 703865 704226 704751 705052 705184 1011067 4000352 4000353 4000362 4000363 4000372 4000449 4002100 4002281 4002722 4002861 4002862 4003302 4003780 4003781 4003804 4003875 4003960 4004140 7000243

Order Description ASSET RECOVERY GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK SITE IMPROVEMENTS SITE IMPROVEMENTS/SPENT FUEL DISPOSITION PLANNING & SITE PREP INCREM - REMOVAL/PACKAGING SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT E.R.P. DECOM - SMUD STAFF ERP END USER TRAINING FUEL OFFLOAD TRAINING COSUMNES GAS POWER PLANT LICENSING RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO HAZARDOUS MATERIALS RANCHO SECO SAFETY - DECOMMISSIONING RANCHO SECO TRAINING - DECOMMISSIONING SPENT FUEL OFFLOAD RANCHO SECO ASSET RECOVERY WARRANTY MODS TO CANISTER LIFTING LUGS WARRANTY MOD CASK/CANNISTER INTERFERENCE RANCHO SECO ADDITIONAL SECURITY MEASURE RSIAS-RS IND AREA SECURITY TECH PROJ RS NUCLEAR FUEL STORAGE RESOLUTION OF STANDING WATER IN VINEYARD PLANNING & SITE PREP HP SUPPLIES REACTOR VESSEL INTERNALS NON-DECOM MISC EXPENSES SCE TENDON CUTTING DEMO Rancho Seco-Misc Litigation Support Exp CC622 INDIRECT COSTS DCE GENERAL PROJECT(S) COMPUTER TECHNOLOGY PROJECT (RSSI) Y2KCP PC/NETWORK ACTIVIT ERP SUBJECT MATTER EXPERT SUPPORT DISTRICT COMPUTING ENVIRONMENT PERSONAL COMPUTER SERVICES NETWORK & SERVER SERVICES EVALUATING SALE OF FOOTHILL SVC CENTER DISASTER RECOVERY SUPPORT PC RESEARCH/NEW TECHNOLOGIES PC ERGONOMICS PERSONAL DIGITAL ASSISTANT SUPPORT CC328 INDIRECT COSTS CC328 IND COSTS-DESKTOP CC328 IND COSTS-IT NETWORK T&S Renovation 59th Warehouse Office Annex Trailers DCE2004- IMPLEMENTATION WIN2000 - IMPLEMENTATION CORPSW - CORPORATE SOFTWARE UPGRADE LCMS 2002 - LIFE CYCLE MICROSOFT SERVERS 2002WIN2K-E2K - EXCHANGE 2000 - The curr LCMS: Lifecycle Microsoft Servers DEPLOY - PATCH & DEPLOY Standing Order - Operate MV-90 System SMUD WIN Project Administration

3663 Total 3694 Patrick H. Calvert

600089 702468 703767 705051 1000161 4000076 4000079 4000087 4000151 4000155 4000159 4000601 7000002 7000300 7000303 13000085 13000260 16000001 16000036 16000100 16000322 16000520 16000708 16001000 23000004 30000001

3694 Total
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Total 8,055 50 1,744 670 5,018 59 143 13 128 29 5 4 344 75 12 8 2,318 18 2 1 5 37 11 16 38 28 125 4 68 116 14 69 514 11,687 19 17 10 23 604 2,537 1,095 3 14 159 10 14 81 382 62 9 4 1,771 135 600 13 6 15 26 37 7 7,647

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 12 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 13 1,495 15 395 8 4 192 8 26 23 9 312 7 53 124 33 9 12 121 2 180 120 11 5 90 16 10 4 4 3 112 15 2 10 93 474 120 203 152 187 201 273 152 69 295 56 194 2 18 3 138 21 7 7 9 8 4 1,986 79 49 9 73 146

Empl No Employee Name 3890 Ronnie G. Fullerton

Order 702194 702468 702811 703267 703789 704082 704084 704314 704325 704326 704518 705040 705059 705069 705071 705084 1011140 4000251 4000820 4002384 4002861 7000033 7000056 7000180 7000541 11000881 11000882 11002707 11006789 11006802 11007001 12000825 12000839 12001006 13000085 13000200 13000201 13000220 13000221 13000420 13000760 13001020 13001220 13002240 13002480 13003001 13004900 15000020 15000024 15000037 15000038 15000039 15000040 15000041 15000042 15000051 15000070 15000080 15000081 15000082 15000120 15000264 15000272

Order Description TRANSMISSION SUBSTATION SECURITY ALARM SYSTEM COMPUTER TECHNOLOGY PROJECT (RSSI) 20 MVA CAPACITY ADDITION SECURITY SYS UPGRADES -PHASE III STATION 'A' SEISMIC RETROFIT MAINTAIN REAL-TIME COMPUTERS MAINTAIN SECURITY ALARM SYSTEM (Y2KCP) Y2K MISCELLANEOUS ACTIVITIES INSTALL 20 MVA TRANSFORMER & SWITCHGEAR INSTALL 20 MVA TRANSFORMER & SWITCHGEAR PAVEMENT RENOVATION ALARM SYSTEM UPGRADES CARD READER DOORS, WREHSE GAS PIPELINE SECURITY EMC TOWER CAMERA ARRAY BACK-UP (SPARE) DISTRIBUTION SUBSTATION 2003 RS PARK IMPROVEMENTS HQ CAMPUS OPERATION/SECURITY-FACIL MAINT FOOTHILL SALE ADMINISTRATION IGEN-PROP ADMIN-CELLULAR ANTENNA APPS RSIAS-RS IND AREA SECURITY TECH PROJ CC583 INDIRECT COSTS CC887 INDIRECT COSTS CC887 IND COST-APPRENTICE LINE TRAINING CC328 IND COSTS-TELECOM Bradshaw-Grant Line Distr Sub Project Live Oak-UPRR Distr Substation Project. FTL-MC1 FIB.OPT.PROT.INSTALL FIBER OPTIC Retrofit SCADA, Cargo-Northgate #1 Retrofit SCADA, Palm-Hackberry LAKE-CAMINO T/L PROTECTION UPGRADE D-SUB NATOMAS SUBSTATION 2002 C-BU CNTRL CTR TELCOMM IN ADMIN BLDG Fiber termination at Rancho Seco T&S Renovation Warehouse Card Reader Doors. This Order Replace Hardware at HQ Lobby Doors Upgrade Elk Grove Sub Perimeter Alarm. HQ Annex Bldg. Card Reader Doors FRF Expansion HQ Lobby/Restroom Renovation Lake Substation Security Alarm Foothill Sub Security Fence: The sale o FINISH CSC ANNEX BUILDING (GMS) SECURITY UPGRADES FOR S STREET (GMS) 2002 Security Upgrades 9th Gate #1 Rebuild This project compl Fiber Optic Maint. Distribu Telecom Sys Leased Line Circuit Maint. Distri Sys. Security System Maint. Gas Pipeline Sys Security System Maint. Distri Sys Security System Maint. Transmission Sys Security System Maint. URAP EMS/RTU Maint. Gas Pipeline Sys. EMS/RTU Maint. Distribution Sys. Misc/other Equip.Maint. Distibution EMS/RTU Maint Fuel Cell Security System Maint. Hq Campus Security System Maint. 59th Campus Security System Maint. Foothill INSTALL NEW TELECOMM. EQUIPMENT - THIS I Dist Sub Security Sys-CM Distrib Tlcmsys Dist Subs Security sys-CM-Transm Tlcmsys
5 of 13

Total 13 1,495 15 395 8 4 192 8 26 23 9 312 7 53 124 33 9 12 121 2 180 120 11 5 90 16 10 4 4 3 112 15 2 10 93 474 120 203 152 187 201 273 152 69 295 56 194 2 18 3 138 21 7 7 9 8 4 1,986 79 49 9 73 146

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 13 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 3 4 11 138 4 18 8 98 15 6 720 3 41 9 5 11 26 44 4 61 59 8 4 73 21 8,364 1,495 701 5 15 3 15 6 7 59 4 12 1 2 6 26 252 31 40 8 26 1,181 1,009 1,708 97 12 654 52 91 128 871 156 381 4 7,556 6 24 333

Empl No

Employee Name

Order 15000280 15000288 15000470 15000472 15000474 15000479 15000484 15000487 15000488 15000489 15000497 15000499 16000327 16000341 16000693 17000181 20003220 20003323 20005561 20005562 20005865 20010170 20013651 20015321 27000100 4000028 4000029 4000043 4000049 4000054 4000114 4000117 4000120 4000121 4000122 4000123 4000139 4000141 4000156 4000213 4000218 4000220 4000225 4000229 4000254 4000281 4000285 4000289 4000540 4000681 4001864 7000029 7000140 7000141 21000602 21000604 21000607 21000608 21000609 702468 702772

Order Description Substation Security Sys-PM-Distr Tlcmsys Substn Security Sys-PM-Transm Telecomsys CM-Microwave Radio District Sys CM-Security System Dist Sys CM-Misc-other Equip Distribution PM-Security System Transmission Sys CM-Leased Line Circuit Trans Sys CM-Security System Transmission Sys CM-EMS-RTU Transmission Sys CM-Misc-other Equip Transmission CM/PM-Security System - HQ, CSC, GOA, E CM-Two Way Radio M70UP - PBX MODEL 70 UPGRADE EKG&SS BAT - Replace Telecom Battery At REMCTOW: Replace EMC Tower Business Repairs MAINTAIN McCLELLAN BALANCE OF PLANT Brush Creek Dam Security S/O MAINTAIN GPO RTU's & RADIO EQUIP. Maintain EMS & HYDROMET System RTU's HYDROMET OMS MIGRATION PROJECT MAINTAIN EMS AND HYDROMET SYSTEM RTU'S MAINTAIN EMS AND HYDROMET SYSTEM RTU'S Rancho Seco Park Kiosk PV WAREHOUSE - OPERATIONS EDITORIAL SERIVCES EDUCATE CUSTOMER RESIDENTIAL LOAD MGMT PROG RG-SURGE PROTECTORS GREENERGY FUEL OFFLOAD & STORAGE RG-ENERGY ADVISORY SERVICES RG-SHADE TREE PROGRAM RG-NEW CONSTRUCTION PROGRAM RG-EQUIPMENT EFFICIENCY IMPROVE RG-RETAIL LIGHTING PROGRAM KEY-INSTALL PV PROGRAM INTRANET APPLICATION SUPPORT LOW INCOME WEATHERIZATION MEDIA SERVICES BOARD COORDINATION EXECUTIVE MANAGEMENT EQUAL BUS OPP PROG ADMIN CORP. STRATEGIC PLANNING DIRECT ACCESS WEBSITE/INTRANET CUSTOMER CONNECTIONS VIDEO SERVICES EXTERNAL WEBSITE CUSTOMER SAFETY ROTATE OUTAGE-COMMINCATE W/CUSTOMER CC540 INDIR COSTS-GEN/ADMIN CC540 IND COST-SAFETY CC540 IND COST-TRAINING MEDIA SUPPORT VIDEO SERVICES ANNUAL REPORT Editorial Services Audio/Video Support COMPUTER TECHNOLOGY PROJECT (RSSI) HYDROMET REMOTE TERMINAL UNITS
6 of 13

Total 3 4 11 138 4 18 8 98 15 6 720 3 41 9 5 11 26 44 4 61 59 8 4 73 21 9,859 701 5 15 3 15 6 7 59 4 12 1 2 6 26 252 31 40 8 26 1,181 1,009 1,708 97 12 654 52 91 128 871 156 381 4 7,562 24 333

3890 Total 3953 Robert S. Tokunaga

3953 Total 4114 Frank J. Nann Jr

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 14 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 24 48 2 2 8 7 4 97 50 164 155 14 18 29 2 158 9 9 9 60 3 9 30 71 35 42 2 20 117 37 50 34 67 46 4 9 23 50 42 52 6 23 10 24 10 18 32 2 5 8 5 38 37 58 668 12

Empl No

Employee Name

Order 705071 705073 705115 1000149 1000152 1000243 4000000 7000033 11001860 11002707 12000020 12000182 12000190 13000085 15000020 15000021 15000022 15000024 15000025 15000027 15000028 15000029 15000031 15000035 15000039 15000042 15000043 15000047 15000048 15000051 15000052 15000053 15000076 15000080 15000120 15000201 15000203 15000206 15000260 15000262 15000263 15000265 15000267 15000269 15000270 15000273 15000274 15000275 15000277 15000282 15000286 15000289 15000290 17000042 17000181 20002420 20002620 20004841 20005561 20005562 20005563 20005865 30000001

Order Description EMC TOWER CAMERA ARRAY TELECOMM TOWER INSPECTION/UPGRADE REPLACE COMMUN RECORDING EQUIP-EMC IP TELEPHONY PILOT PIPELINE INTERCONNECT BACK UP CONTROL CENTER NORMAL SYSTEM OPERATIONS CC583 INDIRECT COSTS Sac Reg WW Treat Plant - 69kV Spcl Facil FTL-MC1 FIB.OPT.PROT.INSTALL FIBER OPTIC Under-frequency Load Shed Project EMS RTU REPLACEMENTS BACK UP CONTROL CENTER: To provide Emerg T&S Renovation Fiber Optic Maint. Distribu Telecom Sys Fiber Optic Maint Transmission Sys. Hydromet Sys Maint. UARP Sys. Leased Line Circuit Maint. Distri Sys. Leased Line Circuit Maint. Trans Sys Microwave Radio Maint. Distri Sys. Microwaved Radio Maint.Transmission Sys. Microwaved Radio Maint. UARP Sys. Real Time Computer Maint Distri Sys. Power Line Carrier Maint Trans Sys Security System Maint. Transmission Sys EMS/RTU Maint. Distribution Sys. EMS/RTU Maint. Transmission Sys. Two Way Radio Sys Maint. Distribution Two Way Radio Sys Maint.Transmission Misc/other Equip.Maint. Distibution Misc/other Equip.Maint. Transmission Misc/other Equip.Maint. URAP Misc/Other Equip. Maint. McClellan Security System Maint. Hq Campus INSTALL NEW TELECOMM. EQUIPMENT - THIS I INSTALL MAS BASE STATIONS & REMOTES BIG HILL TOWER LIGHTING. TELECOM TOWER INSPECTION & REPAIR Fiber Optic CM -Distribution Telecom sys Microwave Radio CM-Distrib Telecom sys Real time PCs CM-Distribtion Telecom sys Dist Subs RTUs CM-Distrib Telecom sys Misc Items CM-Distribution Telecom Sys Leased Lines CM-Transmission Telecom sys Microwave Radios CM-Transmission Tlcmsys Dist Subs RTUs-CM-Transmission Telcomsys Two Way Radios-CM-Transmission Telcomsys Misc Items-CM-Transmission Telecom sys Leased Lines-PM-Distribution Telecom sys Two Way Radios-PM-Distribu Telecom sys Microwave Radios-PM-Transmsn Telecom sys Substation RTUs-PM-Transmission Tlcm sys Two Way Radios-PM-Transmission Telecmsys CALL CENTER REPAIRS Business Repairs McCLELLAN UPGRADE PROJECT 1 PEAKER UNIT (LM6000) @ SCA SITE CARPENTER HILL ENGINE GENERATOR. INSTALL S/O MAINTAIN GPO RTU's & RADIO EQUIP. Maintain EMS & HYDROMET System RTU's Maintain HYDRO Communications Equipment. HYDROMET OMS MIGRATION PROJECT SMUD WIN Project Administration
7 of 13

Total 24 48 2 2 8 7 4 97 50 164 155 14 18 29 2 158 9 9 9 60 3 9 30 71 35 42 2 20 117 37 50 34 67 46 4 9 23 50 42 52 6 23 10 24 10 18 32 2 5 8 5 38 37 58 668 12

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 15 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 2,898 24 9 1,693 20 161 32 10 38 2,867 1,893 4 151 2,692 25 426 2 39 4 4,173 5,891 1,112 545 2,457 2,908 2,117 2,766 15 34 2 5,737 6,219 40 32 21 68 742 12 12 4 4 66 31 12 12 3 4 3 27 13 29 87 52 2 7 191 146 134 1 668 13 14 43 26

Empl No Employee Name 4114 Total 4318 Charles W. Griffin

Order 464004 465030 701547 701804 702970 703865 704751 705184 4000034 4000352 4000363 4000371 4000372 4000780 4003800 4003875 7000034 7000037 465030 701804 702970 705184 4000352 4000372 4003875 7000034 20013469 702468 4000109 4001440 7000033 7000541 11000881 11000882 11000883 11000920 11002703 11002707 11002708 11004020 11004985 11005381 12000060 12000120 12000160 12000182 12000185 12000200 12000960 12001243 12001663 13002480 13004560 15000201 16000021 16000341 16000348 16000349 20005861 20005863

Order Description ASSET RECOVERY GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF FUEL OFFLOAD TRAINING RC-RESEARCH METER ISSUES RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD BILLABLE TNW TRAILER MOD ENGINEERING SPENT FUEL BUILDING CLEANUP NON-DECOM MISC EXPENSES CC612 INDIRECT COSTS CC624 INDIRECT COSTS GENERAL PLANT OPERATION/SEURTY SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING FUEL OFFLOAD TRAINING RANCHO SECO GENERAL PLANT OPER/SEC SPENT FUEL OFFLOAD NON-DECOM MISC EXPENSES CC612 INDIRECT COSTS Cosumnes Power Plant Major Order COMPUTER TECHNOLOGY PROJECT (RSSI) CONTROL SYS & DISPATCH LOAD RELOCATE POWER SYSTEM SCHEDULING SECTION CC583 INDIRECT COSTS CC328 IND COSTS-TELECOM Bradshaw-Grant Line Distr Sub Project Live Oak-UPRR Distr Substation Project. Cavitt-Renpoint Distr Substation Project El Centro-Stadium Distr Sub Project SCY-HED FIB.OPT.PROT.INSTALL FIBER OPTIC FTL-MC1 FIB.OPT.PROT.INSTALL FIBER OPTIC Fruitridge-64th Sub. Capacity Upgrade Laguna Springs-Scirrocco new disbn. unit Calvine-Waterman DistrSubstation Project INTERNATIONAL/RESERVE NEW SUBSTATION Transm. Subs. Protection Studies & Mods. Natomas Transm Sub - develop & issue RFP NEW FIBER HEDGE TO SOUTH CITY EMS RTU REPLACEMENTS REPLACE AGING DATEL/RFL TEL TRANSMITTERS FIBER OPTIC CABLE FOOTHILL TO ELVERTA 30011880 DOWNTOWN FIBER Orangevale to Lake Fiber Cable Run ORANGEVALE TO LAKE (FOORVLAK) SECURITY UPGRADES FOR S STREET (GMS) Central Plant & 59th Street Controls Upg INSTALL MAS BASE STATIONS & REMOTES DNRI - IMPLEMENTATION EKG&SS BAT - Replace Telecom Battery At TLCMTSTEQ - Telecom Test Equipment TRSR - Trunked Radio System Replacement REPLACE CABLE JF BC GERLE TO ROBBS. REPL PLC FROM ROBBS PH TO ROBBS FOREBAY
8 of 13

4318 Total 4475 James B. Hanson

4475 Total 4532 Theresa D. Mulder

Total 2,922 9 1,693 20 161 32 10 38 2,867 1,893 4 151 2,692 25 426 2 39 4 10,064 1,112 545 2,457 2,908 2,117 2,766 15 34 2 11,955 40 32 21 68 742 12 12 4 4 66 31 12 12 3 4 3 27 13 29 87 52 2 7 191 146 134 1 668 13 14 43 26

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 16 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 46 11 553 3,088 40 440 2,237 1,651 17 41 947 220 11 76 20 25 6 3 5 1,130 699 5 766 1,922 423 84 338 5,718 5,348 18 140 23 456 93 7 106 115 16 94 4 96 16 66 250 9 9 572 71 1,063 162 129 5 106 3 3,604 18 1,550 154 124 1,550 278 8 12 308 340 15 15

Empl No

Employee Name

Order Order Description 20005864 RADIO REPEATER AT SOURDOUGH HILL 20005865 HYDROMET OMS MIGRATION PROJECT 20009521 JONES FORK-REPLACE 48VDC BATTERY SYSTEM. 465030 701547 702970 703864 704751 704897 704898 704900 704901 704903 4000034 4000037 4000347 4000352 4000363 4000371 4000372 4002862 4003875 7000034 GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE INCREM - REMOVAL/PACKAGING SAFETY COSTS - DECOMMISSIONING SAFETY COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF INCREM - DECOM STAFFING DECOM AUXILIARY BLDG AUX BLDG GENERAL AUX BLDG ROOM #018 AUX BLDG ROOM #022 AUX BLDG ROOM #019 RC-RESEARCH METER ISSUES PRICING & RATES RANCHO SECO INDUSTRIAL SAFETY RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD RS NUCLEAR FUEL STORAGE NON-DECOM MISC EXPENSES CC612 INDIRECT COSTS COMPUTER TECHNOLOGY PROJECT (RSSI) RESIDENTIAL LOAD MGMT PROG NETWORK & SERVER SERVICES CC328 IND COSTS-TELECOM LAKE-CAMINO T/L PROTECTION UPGRADE D-SUB DISPATCH OPERATIONS - DSOVID REV. 1 160E-CAMINO RELAYING (LAKE) CONTROL AREA REQUIREMENTS NATOMAS SUBSTATION 2002 SYSTEM IMPROV DSO CONSOLES EOF & FRF Relocations (2002) INSTALL MAS BASE STATIONS & REMOTES PM-Two Way Radio EKGEG - ELK GROVE ENGINE GENERATOR ELVTOW - New Radio Tower At Elverta EMCSONET - Replace Fiber Equipment EMC T MWFTR - Microwave/Fiber Transport System TRSR - Trunked Radio System Replacement REMCTOW: Replace EMC Tower TRSR: Trunk Radio System Replacement REMCTOW: Replace EMC Tower WR PH - WR/CAM 230 KV LINE PROT UPGRADE. S/O MAINTAIN GPO RTU's & RADIO EQUIP. CAMINO POWERHOUSE WALL PROJECT SOURDOUGH HILL-CIVIL ENGINEERING GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION COMPUTER TECHNOLOGY PROJECT (RSSI) IGEN-PROP ADMIN-CELLULAR ANTENNA APPS CC328 IND COSTS-TELECOM FIBER OPTIC CABLE FOOTHILL TO ELVERTA C-EMS IMPROVEMENTS 30011880 DOWNTOWN FIBER
9 of 13

4532 Total 4761 Michael C. Hieronimus

4761 Total 4836 Michael W. Mcrae

702468 4000043 4000079 7000541 11007001 11007120 11007187 12000680 12000825 12000852 13003000 15000201 15000500 16000342 16000343 16000344 16000346 16000349 16000693 16000716 16000746 20003361 20005561 20005726 20014420 465030 701547 701804 702468 4002384 7000541 12000200 12000840 12000960

4836 Total 5020 William T. Hyatt

5020 Total 5113 Michael L. Smith

Total 46 11 553 3,128 440 2,237 1,651 17 41 947 220 11 76 20 25 6 3 5 1,130 699 5 766 1,922 423 84 338 11,065 18 140 23 456 93 7 106 115 16 94 4 96 16 66 250 9 9 572 71 1,063 162 129 5 106 3 3,622 1,550 154 124 1,828 8 12 308 340 15 15

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 17 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 37 63 20 17 14 19 19 15 6 54 42 10 23 8 150 69 8 117 34 105 8 37 38 141 8 50 25 126 19 121 18 78 597 11 4 8 11 58 43 2,916 8 16 261 20 16 165 16 30 60 42 20 10 30 12 4 45 8 114 48 152 112 4 19 8

Empl No

Employee Name

Order 12001006 12001021 12001120 13000760 13002240 15000080 15000081 15000261 15000265 15000267 15000275 15000281 15000284 15000293 15000320 15000321 15000468 15000470 15000473 15000474 15000483 15000484 15000488 15000489 15000492 15000497 15000498 15000499 16000021 16000341 16000344 16000349 16000716 20005561 20005860 20010170 20013651 30014211 30016725 702468 7000541 11004961 11007001 11007187 11008148 11009721 11009740 12000200 12000825 12000840 12000862 12000960 12001002 12001005 12001021 12001080 12001122 12001241 12001244 12001246 13004560 15000069

Order Description Fiber termination at Rancho Seco Hedge to Elk Grove Fiber Cable Run Elverta to Natomas Fiber Cable Run HQ Lobby/Restroom Renovation FINISH CSC ANNEX BUILDING (GMS) Security System Maint. Hq Campus Security System Maint. 59th Campus Leased Line CM -Distribution Telecom sys Dist Subs RTUs CM-Distrib Telecom sys Misc Items CM-Distribution Telecom Sys Misc Items-CM-Transmission Telecom sys Substation RTUs-PM-Distribu Telecom sys Fiber Optic-PM-Transmission Telecom sys Power Line Carrier-CM-Transmis Telcomsys CM-Two Way Radio PM- Two Way Radio CM-Fiber Optic Distribution Telecom Sys CM-Microwave Radio District Sys CM-EMS-RTU Distribution Sys CM-Misc-other Equip Distribution CM-Fiber Optic Transmission Sys CM-Leased Line Circuit Trans Sys CM-EMS-RTU Transmission Sys CM-Misc-other Equip Transmission CM/PM-EMS-RTU PV Plant CM/PM-Security System - HQ, CSC, GOA, E CM/PM-Security System - 59th Street CM-Two Way Radio DNRI - IMPLEMENTATION EKG&SS BAT - Replace Telecom Battery At EMCSONET - Replace Fiber Equipment EMC T TRSR - Trunked Radio System Replacement TRSR: Trunk Radio System Replacement S/O MAINTAIN GPO RTU's & RADIO EQUIP. REPLACE 48VDC BATTERY SYSTEM AND CHARGER MAINTAIN EMS AND HYDROMET SYSTEM RTU'S MAINTAIN EMS AND HYDROMET SYSTEM RTU'S WA77158 - LIGHT RAIL LIGHT RAIL COMM LINE RAISING COMPUTER TECHNOLOGY PROJECT (RSSI) CC328 IND COSTS-TELECOM Distribution Substation Automation LAKE-CAMINO T/L PROTECTION UPGRADE D-SUB 160E-CAMINO RELAYING (LAKE) #NAME? HUR-NATOMAS-ELV 230KV LINE RELAYING UPGR HUR-NATOMAS-ELV 230KV LINE RELAY UPGRADE FIBER OPTIC CABLE FOOTHILL TO ELVERTA NATOMAS SUBSTATION 2002 C-EMS IMPROVEMENTS C-CAT-1 INSTALLATION ON UARP T/L 30011880 DOWNTOWN FIBER North City to Hurley Fiber Cable Run Fiber terminations at Elk Grove sub Hedge to Elk Grove Fiber Cable Run Fiber - SONET System Fiber Terminations at Elverta Substation Hurley to Carmichael Fiber Cable Run Fiber terminations at Lake substation Fiber terminations at Orangevale substat Central Plant & 59th Street Controls Upg EMS/RTU Maint PV Plant
10 of 13

5113 Total 5121 John C. Davidson

Total 37 63 20 17 14 19 19 15 6 54 42 10 23 8 150 69 8 117 34 105 8 37 38 141 8 50 25 126 19 121 18 78 597 11 4 8 11 58 43 2,924 16 261 20 16 165 16 30 60 42 20 10 30 12 4 45 8 114 48 152 112 4 19 8

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 18 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 88 8 12 10 5 3 5 6 156 187 4 12 7 5 4 28 16 59 14 41 648 6 31 5 33 8 43 8 7 25 4 10 2,694 16 3,934 573 1 237 2,766 770 9 2,304 1,391 61 630 5,632 7,042 733 124 427 40 10 2 1 746 591 2,503 542 30 1,114 26 2 381 8 9 3,121

Empl No

Employee Name

Order 15000201 15000262 15000265 15000267 15000269 15000272 15000286 15000293 15000320 15000321 15000470 15000473 15000474 15000475 15000479 15000482 15000487 15000488 15000489 15000499 16000021 16000341 16000344 16000347 20005561 20005861 20010170 20011980 20013651 20013652 30014211 30016725 465030 701547 703864 704751 705184 4000352 4000371 4000372 4002862 4003875 7000034 465030 604026 701547 701804 702970 703864 703865 465030 701547 701804 701879 703864 703865 704751 705147 705184

Order Description INSTALL MAS BASE STATIONS & REMOTES Microwave Radio CM-Distrib Telecom sys Dist Subs RTUs CM-Distrib Telecom sys Misc Items CM-Distribution Telecom Sys Leased Lines CM-Transmission Telecom sys Dist Subs Security sys-CM-Transm Tlcmsys Microwave Radios-PM-Transmsn Telecom sys Power Line Carrier-CM-Transmis Telcomsys CM-Two Way Radio PM- Two Way Radio CM-Microwave Radio District Sys CM-EMS-RTU Distribution Sys CM-Misc-other Equip Distribution PM-Fiber Optic Transmission Sys PM-Security System Transmission Sys PM-Power Line Carier Trans Sys CM-Security System Transmission Sys CM-EMS-RTU Transmission Sys CM-Misc-other Equip Transmission CM-Two Way Radio DNRI - IMPLEMENTATION EKG&SS BAT - Replace Telecom Battery At EMCSONET - Replace Fiber Equipment EMC T RSCFIB - Fiber Install Rancho Seco Campu S/O MAINTAIN GPO RTU's & RADIO EQUIP. REPLACE CABLE JF BC GERLE TO ROBBS. MAINTAIN EMS AND HYDROMET SYSTEM RTU'S SLAB CREEK-RTU/TAILRACE MODIFICATIONS MAINTAIN EMS AND HYDROMET SYSTEM RTU'S MAINTAIN HYDRO COMMUNICATION EQUIPMENT WA77158 - LIGHT RAIL LIGHT RAIL COMM LINE RAISING GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SAFETY COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF FUEL OFFLOAD TRAINING RANCHO SECO GENERAL PLANT OPER/SEC GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD RS NUCLEAR FUEL STORAGE NON-DECOM MISC EXPENSES CC612 INDIRECT COSTS GENERAL PLANT OPERATION/SEURTY SPENT FUEL DISPOSITION DRY CSK SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION PLANT INTEGRATED COMPUTER SYSTEM (PICS) SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF INCREM - DECOM STAFFING BENEFIT & EMPLOYEE SVC ADMINISTRATION FUEL OFFLOAD TRAINING
11 of 13

5121 Total 5613 David E. Koontz

5613 Total 5801 Ronald C. Lawrence

5801 Total 6072 James E. Loy

Total 88 8 12 10 5 3 5 6 156 187 4 12 7 5 4 28 16 59 14 41 648 6 31 5 33 8 43 8 7 25 4 10 2,710 3,934 573 1 237 2,766 770 9 2,304 1,391 61 630 12,674 733 124 427 40 10 2 1 1,337 2,503 542 30 1,114 26 2 381 8 9 3,121

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 19 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 1,654 561 1,149 40 1,617 103 99 7,556 5,402 4 16 16 4 1,434 7 58 24 1,434 89 2,885 132 4,396 5 36 47 23 10 904 2,017 9 192 91 83 6,014 4,816 914 12 3,841 10 26 4 928 3,879 1,660 332 818 302 74 20 1,754 1,452 7,868 70 70 7,868 761 (5) 744 251 498 12 12 1,279 995 276 2,415 71 10 2,923

Empl No

Employee Name

Order 4000352 4000371 4000372 4000442 4001641 4002582 7000034 7000036 604026 702195 465030 604025 701547 701804 465030 604025 604026 701804 702970 702972 703864 703865 704751 4000352 4000363 4000371 4000372 7000036 465030 604025 604026 703865 705184 4000361 465030 604025 604026 701804 702970 703865 465030 604026 702970 465030 590345 604026 701804 702970 703864 703865 465030 701547 703864 705052 705184

Order Description RANCHO SECO GENERAL PLANT OPER/SEC GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD IBEW MEETINGS/GRIEVANCES REIMB IBEW EXP IBEW NEGOTIATIONS CC612 INDIRECT COSTS CC620 INDIRECT COSTS SPENT FUEL DISPOSITION DRY CSK UARP RELICENSING PROJECT GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL OFFLOAD & STORAGE SITE IMPROVEMENTS/SPENT FUEL DISPOSITION GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK SITE IMPROVEMENTS INCREM - REMOVAL/PACKAGING INCREM - BURIAL SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL SPENT FUEL OFFLOAD CC620 INDIRECT COSTS GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK TRAINING COSTS - RANCHO SECO DEPT FUEL OFFLOAD TRAINING RANCHO SECO MSRC ACTIVITIES GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING TRAINING COSTS - RANCHO SECO DEPT GENERAL PLANT OPERATION/SEURTY SPENT FUEL DISPOSITION DRY CSK INCREM - REMOVAL/PACKAGING GENERAL PLANT OPERATION/SEURTY STD-ACLM OPERATIONS SPENT FUEL DISPOSITION DRY CSK SITE IMPROVEMENTS/SPENT FUEL DISPOSITION INCREM - REMOVAL/PACKAGING SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT GENERAL PLANT OPERATION/SEURTY SPENT FUEL OFFLOAD & STORAGE SAFETY COSTS - RANCHO SECO DEPT ERP END USER TRAINING FUEL OFFLOAD TRAINING
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6072 Total 6073 Betty J. Lowry 6073 Total 6075 John H. Lucas

6075 Total 6674 Jan M. Meyer

6674 Total 6730 Kenneth R. Miller

6730 Total 7793 Linda M. Prizmich

7793 Total 7911 Amit K. Ray

7911 Total 8499 Beverly A. Schmidt

8499 Total 9436 Dennis E. Tipton

Total 1,654 561 1,149 40 1,617 103 99 12,958 4 16 20 1,434 7 58 24 1,523 2,885 132 4,396 5 36 47 23 10 904 2,017 9 192 91 83 10,830 914 12 3,841 10 26 4 4,807 1,660 332 818 302 74 20 3,206 7,868 70 7,938 761 (5) 744 251 498 12 12 2,274 276 2,415 71 10 2,923

Case 1:98-cv-00488-SGB

Document 368-2

Filed 07/28/2006

Page 20 of 20 1-a Attachment
Hours Recorded to Work Orders Non Claimed Claimed 1,266 2,453 6 248 1,877 7,791 436 4 8,455 46 21 13 53 30 880 15 2 1 316 75 12 30 31 1,425 51 2 163 3,225 8,836 284 9,348 1 47 4 11 1,046 43 2 347 2 1 32 4 9 29 171 150 257 134 2,533 9,389 141,584 125,172

Empl No

Employee Name

Order Order Description 4000352 RANCHO SECO GENERAL PLANT OPER/SEC 4000372 SPENT FUEL OFFLOAD 4002722 RANCHO SECO ADDITIONAL SECURITY MEASURE 7000034 CC612 INDIRECT COSTS 465030 604025 604026 702970 703864 703865 704751 705052 4000352 4000353 4000362 4000363 4000371 4000449 4000520 4002100 4002862 4002970 4003804 7000243 7000342 18000128 465030 604026 703864 703865 704751 705052 1001670 4000352 4000362 4000363 4000372 4000463 4002281 4002722 4003802 4003875 4003880 7000243 GENERAL PLANT OPERATION/SEURTY CNST IND SPENT FUEL STOR INSTL SPENT FUEL DISPOSITION DRY CSK AUX & RX BLDG - REMOVAL SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF ERP END USER TRAINING RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO HAZARDOUS MATERIALS RANCHO SECO SAFETY - DECOMMISSIONING RANCHO SECO TRAINING - DECOMMISSIONING GENERAL SUPPORT SPENT FUEL RANCHO SECO ASSET RECOVERY DECOM-REACTOR BUILDING WARRANTY MODS TO CANISTER LIFTING LUGS RS NUCLEAR FUEL STORAGE CUSTOMER TRAINING & DEVELOPMENT REACTOR VESSEL INTERNALS CC622 INDIRECT COSTS CC359 IND COSTS-IBPC CCS STANDING ORDER IDP-0020 GENERAL PLANT OPERATION/SEURTY SPENT FUEL DISPOSITION DRY CSK SAFETY COSTS - DECOMMISSIONING SAFETY COSTS - RANCHO SECO DEPT TRAINING COSTS - DECOMMISSIONING TRAINING COSTS - RANCHO SECO DEPT DECOM - SMUD STAFF ERP END USER TRAINING COSUMNES GAS POWER PLANT LICENSING RANCHO SECO GENERAL PLANT OPER/SEC RANCHO SECO SAFETY - DECOMMISSIONING RANCHO SECO TRAINING - DECOMMISSIONING SPENT FUEL OFFLOAD SECURITY CONTROL CENTER WARRANTY MOD CASK/CANNISTER INTERFERENCE RANCHO SECO ADDITIONAL SECURITY MEASURE PRESSURIZER NON-DECOM MISC EXPENSES STEAM GENERATORS CC622 INDIRECT COSTS

9436 Total 9647 John Walkin

9647 Total 9850 Joseph M. Witte

9850 Total Total Hours

Total 1,266 2,453 6 248 9,668 436 4 8,455 46 21 13 53 30 880 15 2 1 316 75 12 30 31 1,425 51 2 163 12,061 284 9,348 1 47 4 11 1,046 43 2 347 2 1 32 4 9 29 171 150 257 134 11,922 266,756

Notes: Source: Labor hours were compiled from accounting data provided by SMUD and contained in the Access database entitled "Navigant Consulting, Inc. Database.mdb" attached to Mr. Kiraly's report and admitted into evidence as DX 1331. The data was limited to those recorded from June 1997 through December 2003 to both claimed and non-claimed work orders.

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