Ms. Paul has more than 25 years of experience in the liquids pipeline industry, and has been a consultant to the industry for over 15 years. She provides various consulting services to clients regarding regulatory accounting issues, compliance with the FERC Uniform System of Accounts, Form 6 reporting, cost of service analysis, strategic planning and litigation support. In addition to her work with U.S. pipelines, she has assisted pipeline clients in Canada and South America. Prior to becoming a consultant, Ms. Paul was employed by Chevron Corporation. The majority of her Chevron career was with Chevron Pipe Line Company, where she held various supervisory and analytical positions within the accounting and business planning groups. Her industry experience includes accounting policy, internal and external reporting, business planning and analysis, tariff analysis and rate filings, rate litigation, business process standardization and improvement, and SAP implementation and upgrades.

Relevant Experience

Regulatory Accounting

• Provided assistance to various clients on information and accounting requirements mandated by the Uniform System of Accounts for Interstate Oil Pipelines (“USoA”). 
• Assisted clients with regulatory accounting treatment for mergers, acquisitions, and divestitures, and reorganizations.
• Assisted various clients with quarterly and annual reporting to the Federal Energy Regulatory Commission.
• Advised a client new to the U.S. liquids pipeline industry of the FERC accounting, and regulatory data requirements.  Directed the historical asset data collection efforts, and compiled data to load into clients fixed asset system.

Rate Regulation

• Directed and assisted in the preparation of cost based rate filings before state and federal regulatory authorities.  These engagements included advising clients regarding rate design and jurisdictional matters.
• Developed analysis to evaluate the impact of various rate making issues in setting strategy in settlement of rate cases. 
• Assisted various clients with preparation of responses to discovery requests in litigation proceedings.
• Assisted in drafting testimony before the Regulatory Commission of Alaska regarding accounting data relied upon in Docket No. P-00-19 and P-01-11.

Financial and Commercial Analysis

• Developed computer models for evaluating financial results based on cost of service projections for common carrier oil pipelines using the principles and methodology set by settlement agreements. 
• Advised clients on enhancements to accounting systems to ensure conformance with the USoA and other regulatory data requirements, and would also provide a reduction in time required to prepare quarterly and annual reports. 
• Assisted client in the design of their accounting system and set a framework that would allow data to be recorded in conformance with GAAP and USoA, and would also provide appropriate data required for cost based rate making purposes.

Presentations

• Led seminars for oil pipeline industry forums on the topic of regulatory accounting requirements and processes that are needed to enable companies to meet FERC and GAAP accounting  requirements, and cost based ratemaking requirements. 
• Delivered regulatory accounting and reporting presentations and training sessions to various clients.
• Conducted training sessions to clients regarding U.S. ratemaking methodologies for oil pipelines. 

Process Improvement

• Prepared the annual Liquids Pipeline Comparative Benchmarking Study, a comprehensive study of enterprise wide performance and practices.
• Evaluated Chilean oil pipeline company benchmark results, and advised them of U.S. industry best practices.

Education

• Pacific Union College, B.B.A. Accounting & Management