FINDINGS

1. Pacific filed a request to change its NRF monitoring requirements in a letter dated December 7, 1999. In that letter, Pacific proposed to replace thirteen current monitoring reports with one USOA summary monitoring report, replace two Monthly Reports to two Financial Reports with the same information, replace the Pacific 10 K, and Pacific 10 Q with the SBC 10 K, and SBC 10 Q, and eliminate the Pacific Annotated 10 Q report.

2. In Pacific's December 7, 1999 filing the USOA summary report did not appear to be fully comparable to Column#1 of the IEMR.

3. It is necessary for Commission regulatory purposes that the USOA Summary Report reconcile with Column #1 of the Intrastate Earnings Monitoring Report (IEMR).

4. The reconciliation of the USOA summary to Column #1 of the IEMR included in Pacific's August 31, 2000 filing demonstrate that the USOA summary report is equivalent to the 13 reports it is meant to replace.

5. ORA recommends that Pacific further provide reconciliations of the USOA summary to Column #1 of the IEMR for August 2000 through December 2000 as they become available.

6. The USOA summary report should be adopted on the condition that the reconciliation reports for August through December 2000 be provided as they become available.

7. The 10K report that SBC filed with the SEC for the year 1999 does not contain the same type of information or contain the same level of detail as the 10K reports that Pacific has filed with the SEC.

8. The 1999 10K report that SBC filed with the SEC does not contain Pacific specific information.

9. For monitoring reporting purposes, the 1999 10K report that SBC filed with the SEC is not a satisfactory replacement for the Pacific 10K reports.

10. The request to replace the Pacific 10K, and Pacific 10Q reports with SBC 10K, and SBC 10Q reports and eliminate the Pacific 10Q annotated report is justified by a change in SEC requirements, and should be adopted, subject to the conditions imposed herein.

11. The request to replace Monthly Report #2A, and Monthly Analysis #16 with Financial Report #2A and Financial Report #16 should be approved.

THEREFORE IT IS ORDERED that:

1. Pacific replace thirteen monitoring reports with one USOA Summary as Pacific requested in it's December 7, 1999 letter.

2. Pacific provide reconciliations of the USOA summary report to Column #1 of the IEMR for August through December 2000 as they become available.

3. Pacific is granted approval to eliminate the Pacific 10Q annotated report.

4. Pacific is granted approval to replace the Pacific 10K and Pacific 10Q reports with the SBC 10K, and SBC 10Q reports, subject to the following conditions.

a. Add to the Results of Operations Report (RO) a summary of asset and property right transfers.

b. The RO report should include a statement of cash flows in the same format and with the same content as the Statement of Cash Flows that has been provided in the past to the SEC by Pacific in its 10K and 10Q report.

c. The RO reports should be modified, to the extent necessary, to include a Management Discussion and Analysis of Results of Operations that is based on the form and contain the same content as that included in Pacific's 10K SEC report.

d. Pacific identify by year all asset and property rights transfers that have been made subsequent to 1996 and file this information as monitoring reports.

e. Pacific shall follow the requirements of Asset Transfer Notification report.

5. We agree with, and adopt TD's recommendations and order Pacific to provide in the form of a compliance advice letter within 90 days of the effective date of this Resolution, the above identified information and changes to the monitoring program to comply with TD's recommendations.

6. Pacific's request to replace Monthly Report #2A, and Monthly Analysis #16 with Financial Report #2A and Financial Report #16 is approved.

This Resolution is effective today.

I hereby certify that this Resolution was adopted by the Public Utilities Commission at its regular meeting on July 12, 2001. The following Commissioners approved it:

__________________________________

WESLEY M. FRANKLIN

Executive Director