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<br /> RICHARD L. EKLUND <br /> SENIOR ANALYST <br /> DIVERSIFIED UTILITY CONSULTANTS, INC. <br /> B.B.A. ACCOUNTING <br /> Mr. Eklund is a Senior Analyst with the firm of DUCI. Since joining the firm, he has <br /> assisted in depreciation studies, the preparation of testimony and exhibits, and various <br /> financial analyses. His current duties include the review and analysis of accounting and <br /> financial areas of rate filings in electric, gas and water utility proceedings. <br /> During the four years prior to joining DUCI, Mr. Eklund was the Controller of a <br /> utility construction firm. As part of the management team, he participated directly in <br /> estimating the costs of major utility projects, production scheduling, quantity and quality <br /> control and negotiations with project owners. His daily responsibilities included the <br /> supervision of the accounting department and the automation of the accounting function. <br /> During this time Mr. Eklund also performed accounting and financial consulting services <br /> in the transportation field. <br /> Mr. Eklund was also with the Railroad Commission of Texas for five years. His <br /> regulatory experience as a Technical Examiner at the Railroad Commission of Texas <br /> included the analysis of data submitted by regulated companies in proceedings before <br /> the Commission, the development and implementation of ratemaking formulae, the <br /> verification of compliance with accounting principals, and the presentation of Proposals <br /> for Decision to the Commission for final determination. Further, Mr. Eklund assisted the <br /> Office of the Attorney General of Texas in the defense of Commission decisions before <br /> various courts. <br /> Mr. Eklund's background includes over 12 years of experience in computer <br /> operations and programming. His analysis using computers includes the implementation <br /> of the ICC's URCS system and the FERC's CADLAS system. He has also written audit <br /> and analyses systems in several programming languages, implemented on various <br /> hardware ranging from Amdahl mainframes to PC based systems. <br />