Based upon information provided by the Railroad Commission, this cost analysis assumes that the agency will need three FTEs to implement provisions of the bill. The agency anticipates that rate filing applications, including Statement of Intent filings and Interim Rate Adjustment filings, and cost of gas compliance filings for each participating natural gas utility will increase in size and complexity based on implementation of the bill. The first identified additional FTE, a Financial Analyst III, would review both types of applications to confirm costs were calculated and allocated correctly as well as to confirm that none of the relevant costs pose a reason to challenge the presumption of prudence identified in the bill. Any challenge to the prudence of the Company's related capital investment would result in additional activity in contested cases administered by the Hearings Division. The second identified additional FTE, an Administrative Law Judge II, would evaluate the contested cases within the statutorily required time frame. The final additional FTE, an Auditor IV, would conduct gas cost audits which would include gas costs related to alternative gas expenses. The total salary and benefit costs per fiscal year are estimated to be $309,648. In addition, the agency estimates $45,000 per fiscal year for related operating costs related to the bill.