 Mr. Larkin-Connolly was responsible for a peer review of the Department’s Order for this case. He reviewed the proposed cost of service submitted by MWC and then checked the individual adjustments made by the Department in the Order. As part of the costs of service review he also checked the company’s proposed rate base, that included the water treatment plant additions. The Department disallowed costs of the plan addition related to contractor financing, unsubstantiated post-test year expenditures, and funds used during construction. Mr. Larkin-Connolly checked the calculations of these $979,164 in adjustments and updated the cost of service to account for the change in rate base. Total adjustments to the cost of service led to a $1,340,888 reduction in the proposed rate increase. 