FPL Group, Inc. & Subsidiaries - Page 180

                                                - 65 -                                                  
            1989, ER No. 5736 was reestimated to $181,990,000.  In early                                
            1991, FPL increased the ER to $196,666,000.  This revision was                              
            increased “to incorporate [the] JEA owners and FPL owners costs                             
            from ER’s 5737 and 4290 respectively, and also costs accumulated                            
            to this ER prior to opening ER 4110 (SJRPP Unit 1 Construction                              
            Wrap-Up).”                                                                                  
                  ER No. 4110, which authorized the expenditure of $22.6                                
            million for the SJRPP Unit 1 wrap up work,71 was initiated “to                              
            specifically cover the project costs (excluding the JEA and FPL                             
            owner’s costs) beyond June 30, 1988.”72  In late 1988/early 1989                            
            the amount authorized under ER No. 4110 was decreased to                                    
            $8,736,000.  This ER was again revised in 1989 to decrease the                              
            amount authorized to $8,016,400.  A few months later, at the end                            
            of 1989, the ER was revised and the amount authorized was                                   
            decreased to $7,354,900.  Finally, in 1991, FPL revised the ER to                           
            decrease the amount authorized to $6,575,000.  The parties                                  


                  71 Mr. Reid defined “wrap up” work as:                                                
                  the work that was completed after both units went                                     
                  commercial.  It’s typical of a job this size that                                     
                  you’re going to have punch list type items after the                                  
                  units both went commercial.  Included into that is                                    
                  examples whereas, as I stated, was contract close out,                                
                  retention releases, * * * insurance settlements and                                   
                  enhancements.                                                                         
                  72 Mr. Reid testified that the “wrap up” work authorized in                           
            ER No. 4110 was within the original design of the SJRPP.  He                                
            explained that “The wrap up was predominantly the construction                              
            and close out of those large dollar contracts and the associated                            
            expense with those.”                                                                        




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