Minnesota Energy Resources Corporation Docket No. G007,011/GR Information Requirements Document 14_Public Page 1 of 126

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1 Docket No. G007,011/GR10977 Page 1 of 126 PUBLIC DOCUMENT TRADE SECRET DATA HAS BEEN EXCISED Board Of Directors Direct Charged to MERC 2009 Historic Test Year Direct Charged to IBS 2009 Historic Test Year Direct Charged to Other Business Units 2009 Historic Test Year Total Salary & Incentives 2009 Historic Test Year Total Direct Charged to MERC and 4.8% of IBS 2009 Historic Test Year Total Charged to MERC in 2011 Proposed Test Year Name Title Borgard,Lawrence T President & COOUtilities 12, , , ,028 29,281 31,064 Johnson,Bradley A Vice President & Treasurer 1, ,050 40, ,341 14,467 15,348 Meinz,Thomas P Executive Vice PresidentExternal Affairs 1, ,896 65, ,989 15,966 16,938 Schott,James F Vice PresidentRegulatory Affairs 2, ,518 92, ,878 10,005 10,615 Schrock,Charles A Chairman, President, & CEO 3, , , ,533 39,429 41,831 Total Board 21,064 1,835, ,600 2,410, , , Highest Paid Employees Direct Charged to MERC 2009 Historic Test Year Direct Charged to IBS 2009 Historic Test Year Direct Charged to Other Business Units 2009 Historic Test Year Total Salary & Incentives 2009 Historic Test Year Total Direct Charged to MERC and 4.8% of IBS 2009 Historic Test Year Total Charged to MERC in 2011 Proposed Test Year Name Title Cloninger,Charles A President MERC & MGU 139, , , , ,513 Kult,David G General ManagerOperations & Engineering 174, , , ,268 Simons,Gary W DirectorOperations Accounting 98,811 5,181 59, ,153 99, ,092 Valine,David L Operations Manager 138,221 7, , , ,639 Perron,David A ManagerBusiness Services 130, , , ,951 [TRADE SECRET DATA BEGINS Walters,Gregory J Shreve,Stan P Rice,Thomas A Nieman,James A Lyle,Lindsay K ManagerGas Regulatory Services Operations Manager Operations Manager Operations Manager ManagerEngineering TRADE SECRET DATA ENDS] Total 1,296,355 3, ,743 1,486,110 1,296,470 1,375,425 *Charles Cloninger is included in the list of 10 highest paid employees at MERC, but is also a member of MERC's Board of Directors **The values above include the 2009 actual base pay, incentives, and other compensation. ***A portion of the values above have been included in capital accounts.

2 MERC Expense Summary2009 Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 2 of 126 Board Of Directors Recreation and Membership Travel/Lodging Corporate Food/Beverage Entertainment and Dues Gift Lobbying Total Aircraft Total Total Total Total Total Borgard,Lawrence T $ $ 803 $ $ $ $ $ Johnson,Bradley A $ $ $ $ $ $ $ Meinz,Thomas P $ $ $ $ $ $ $ Schott,James F $ 9 $ $ $ $ $ $ Schrock,Charles A $ $ $ $ $ $ $ Corporate Aircraft $ $ 11,440 $ $ $ $ $ Total Board $ 9 $ 12,243 $ $ $ $ $ 10 Highest Paid Employees Recreation and Membership Travel/Lodging Corporate Food/Beverage Entertainment and Dues Gift Lobbying Total Aircraft Total Total Total Total Total Cloninger,Charles A $ 14,899 $ 367 $ 1,226 $ $ 120 $ $ Kult,David G $ 5,060 $ $ 1,904 $ $ $ $ Simons,Gary W $ 8,196 $ $ 961 $ $ $ $ Valine,David L $ 4,919 $ $ 1,053 $ $ 213 $ $ Perron,David A $ 1,810 $ $ 1,052 $ $ $ $ Walters,Gregory J $ 7,460 $ $ 828 $ $ 566 $ $ Shreve,Stan P $ 2,263 $ $ 869 $ $ $ $ Rice,Thomas A $ 1,935 $ $ 601 $ $ $ $ Nieman,James A $ 5,001 $ $ 653 $ $ 300 $ $ Lyle,Lindsay K $ 2,960 $ $ 509 $ $ $ $ Subtotal $ 54,503 $ 367 $ 9,656 $ $ 1,199 $ $ Other Employees $ 187,852 $ 0 $ 37,760 $ 6,172 $ 375 $ $ Total MERC $ 242,364 $ 12,610 $ 47,416 $ 6,172 $ 1,574 $ $

3 MERC Expense Summary2011 Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 3 of 126 Board Of Directors Recreation and Membership Travel/Lodging Corporate Food/Beverage Entertainment and Dues Gift Lobbying Total Aircraft Total Total Total Total Total Borgard,Lawrence T $ $ 840 $ $ $ $ $ Johnson,Bradley A $ $ $ $ $ $ $ Meinz,Thomas P $ $ $ $ $ $ $ Schott,James F $ 9 $ $ $ $ $ $ Schrock,Charles A $ $ $ $ $ $ $ Corporate Aircraft $ $ 11,963 $ $ $ $ $ Total Board $ 9 $ 12,803 $ $ $ $ $ 10 Highest Paid Employees Recreation and Membership Travel/Lodging Corporate Food/Beverage Entertainment and Dues Gift Lobbying Total Aircraft Total Total Total Total Total Cloninger,Charles A $ 15,581 $ 383 $ 1,282 $ $ 125 $ $ Kult,David G $ 5,292 $ $ 1,991 $ $ $ $ Simons,Gary W $ 8,571 $ $ 1,005 $ $ $ $ Valine,David L $ 5,144 $ $ 1,101 $ $ 223 $ $ Perron,David A $ 1,893 $ $ 1,100 $ $ $ $ Walters,Gregory J $ 7,801 $ $ 866 $ $ 592 $ $ Shreve,Stan P $ 2,367 $ $ 909 $ $ $ $ Rice,Thomas A $ 2,024 $ $ 628 $ $ $ $ Nieman,James A $ 5,230 $ $ 683 $ $ 314 $ $ Lyle,Lindsay K $ 3,095 $ $ 532 $ $ $ $ Subtotal $ 56,997 $ 383 $ 10,098 $ $ 1,254 $ $ Other Employees $ 196,446 $ 0 $ 39,487 $ 6,454 $ 392 $ $ Total MERC $ 253,452 $ 13,187 $ 49,585 $ 6,454 $ 1,646 $ $

4 Itemized Expenses for MERC's Board of Directors and 10 highest paid employees. Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 4 of 126 Meals entered into Corporate Labor Line Business Meals Number Individual Date Vendor Purpose Amount 97 Kult,David G 6/3/2009 Not Available Dinner while in Bemidji for meeting $ Kult,David G 6/3/2009 Not Available Dinner while in Cloquet for meetings at Grandma's Resturant $ Kult,David G 7/23/2009 Not Available Working lunch w/karl Bleser, Dave Valine & I while in Cloquet for reviews and meetings. $ Kult,David G 10/6/2009 Not Available Dinner while traveling back from Green Bay $ Kult,David G 1/13/2009 Not Available Dinner while in to Green Bay for meetings $ Kult,David G 2/11/2009 Not Available Appreciation lunch for Greg Marquardt, Dave Valine & Dave Kult $ Kult,David G 3/26/2009 Not Available KFC when traveling for employee mtgs John Niehaus, Jake Barnett and I $ Lyle,Lindsay K 8/12/2009 Not Available Breakfast $ Nieman,James A 7/16/2009 Not Available Dinner Thursday $ Nieman,James A 10/23/2009 Not Available Lunch on the way home from core team meeting $ Nieman,James A 12/15/2009 Not Available Dinner Tuesday Night $ Simons,Gary W 8/19/2009 Not Available Dinner in Chicago for leadership training Subway (corp credit card cancelled due to security issue $ Simons,Gary W 8/20/2009 Not Available Dinner O'Hare airport Chicago leadership training $ Simons,Gary W 4/3/2009 Not Available Lunch at WPS cafeteria $ Valine,David L 11/18/2009 Not Available Dinner at McDonald's in Wyoming, MN. $ Valine,David L 2/19/2009 Not Available Dinner at Market Pantry in Rochester $ Valine,David L 2/18/2009 Not Available Dinner at Carlos O'Kelly's in Rochester $ Valine,David L 2/24/2009 Not Available Lunch at Godfather's Pizza at the Minneapolis airport. $ Valine,David L 2/27/2009 Not Available Lunch at the Denver airport at McDonald's. $ Valine,David L 4/22/2009 Not Available Dinner at McDonald's in Forest Lake after the Summit Meeting in Eagan. $ Walters,Gregory J 6/11/2009 Not Available lunch for Ann Seha while attending PUC hearing $ Walters,Gregory J 7/21/2009 Not Available luncheon meeting at State Chamber $ Walters,Gregory J 11/4/2009 Not Available NW MN meetingsdinner at Pizza Hut in Clearwater $ Walters,Gregory J 2/9/2009 Not Available lunch, St Paul, Capitol cafe; Susan Turbes, CPE lobbyist, discuss pending bills $ Walters,Gregory J 4/7/2009 Not Available dinner, AGA conf. FLB pizzeria $ Walters,Gregory J 4/24/2009 Not Available lunch meeting with OES, Gillespie and Nishida $ $ Travel and Meals entered via expense reports Line Business Travel Meals Number Individual Date Vendor Purpose Amount Amount 3 CHARLES A CLONINGER Not Available Airfare to Minnesota for leadership meetings $ $ 12 DAVID A PERRON Not Available Parking feeschamber meeting $ $ 13 DAVID A PERRON Not Available Bemidji safety meeting $ $ DAVID A PERRON Not Available Blue Flame event $ $ GARY W SIMONS Not Available Mileage reimbursement for trip to Green Bay for BOD meeting $ $ 17 GARY W SIMONS Not Available Meals for trip to Green Bay for BOD meeting $ $ GARY W SIMONS Not Available Airport parking for trip to Michigan Gas Utilities $ $ 19 GARY W SIMONS Not Available Lodging expensechicago for Leadership Development program $ $ 20 GARY W SIMONS Not Available Agent Fee for airfare $ 3.07 $ 21 GARY W SIMONS Not Available Airfare and parking for trip to Michigan Gas Utilities $ $ 22 GREG J WALTERS Not Available Taxi fare in Chicago for NARUC convention $ $ 23 GREG J WALTERS Not Available Meals for NARUC convention in Chicago $ $ $ 1, $ Employee Mileage and Transportation Fee Reimbursement Line Business Travel Number Individual Date Vendor Purpose Amount 396 Cloninger,Charles A 1/5/2009 Not Available Milage to Cloquet, union meeting $ Cloninger,Charles A 1/6/2009 Not Available Cloquet to Rosemount $ Cloninger,Charles A 1/7/2009 Not Available Apple Valley to Rosemount $ Cloninger,Charles A 1/8/2009 Not Available Rosemount to Rochester to Green Bay $ Cloninger,Charles A 1/12/2009 Not Available Monroe to Mishawaka for Chicago Mtgs $ Cloninger,Charles A 1/13/2009 Not Available Mishawaka to Chicago to Green Bay $ Cloninger,Charles A 1/27/2009 Not Available Travel from GB to Rosemount for Perf Reviews $ Cloninger,Charles A 1/29/2009 Not Available Return from Rosemount back to GB $ Cloninger,Charles A 2/2/2009 Not Available GB to Minn to St Paul for MERC Rate Case Hearings $ Cloninger,Charles A 2/4/2009 Not Available St. Paul to GB (MERC Rate Case Hearings) $ Cloninger,Charles A 2/16/2009 Not Available Green Bay to Rochester for misc mtgs $ Cloninger,Charles A 2/17/2009 Not Available Rochester to Apple Valleys MERC mtgs $ Cloninger,Charles A 2/18/2009 Not Available Rosemount mtgs $ Cloninger,Charles A 2/19/2009 Not Available Rosemount to Green Bay $ Cloninger,Charles A 2/24/2009 Not Available Travel from GB to Milw for Amtrak to Chicago Staff $ Cloninger,Charles A 3/24/2009 Not Available Green Bay to Milwaukee (CR Ldr Mtg) then to MN $ Cloninger,Charles A 3/25/2009 Not Available Burnsville, Eagan $ Cloninger,Charles A 3/26/2009 Not Available Return to Green Bay $ Cloninger,Charles A 4/7/2009 Not Available Travel from Detroit back to Green Bay $

5 415 Cloninger,Charles A 4/10/2009 Not Available Travel from Chicago to Green Bay $ Cloninger,Charles A 4/21/2009 Not Available Not Available $ Cloninger,Charles A 4/23/2009 Not Available Miles to/from Milwaukee for CHI Gas Grp Staff Mtg $ Cloninger,Charles A 5/6/2009 Not Available Travel from Green Bay to Minnesota misc mtgs $ Cloninger,Charles A 5/8/2009 Not Available Return to Green Bay from Minnesota mtgs $ Cloninger,Charles A 5/14/2009 Not Available Attend community function in Green Bay $ Cloninger,Charles A 5/20/2009 Not Available Miles to/from Milwaukee for Chic Gas Group Staff $ Cloninger,Charles A 5/21/2009 Not Available Mileage to/from airport for Rate Case $ Cloninger,Charles A 5/27/2009 Not Available Mileage from Green Bay to Rosemount, Eagan MERC $ Cloninger,Charles A 5/28/2009 Not Available Mileage to Cloquet for NPL Customer Mtg $ Cloninger,Charles A 6/1/2009 Not Available Mileage from Cloquet back to Green Bay NPL Mtg $ Cloninger,Charles A 6/3/2009 Not Available Mileage Green Bay to Eagle River Comm Event $ Cloninger,Charles A 6/4/2009 Not Available Miles in Eagle River Community Event $ Cloninger,Charles A 6/5/2009 Not Available Mileage Eagle River to Green Bay Comm Event $ Cloninger,Charles A 6/8/2009 Not Available Green Bay to Minnesota for Employee Mtgs $ Cloninger,Charles A 6/9/2009 Not Available Rosemount to St. Paul (PUC) to Rochester Mtgs $ Cloninger,Charles A 6/10/2009 Not Available Rochester back to Green Bay $ Cloninger,Charles A 6/22/2009 Not Available Green Bay to Brainerd for MERC Cust Mtg $ Cloninger,Charles A 6/23/2009 Not Available Brainerd to Rosemount $ Cloninger,Charles A 6/24/2009 Not Available Misc Mtgs in Rosemount and Burnsville, MN $ Cloninger,Charles A 6/25/2009 Not Available Rosemount back to Green Bay $ Cloninger,Charles A 7/6/2009 Not Available Mileage to Cloquet for Labor Mgmt Mtg $ Cloninger,Charles A 7/7/2009 Not Available Cloquet to Rochester for Ribbon Cutting $ Cloninger,Charles A 7/8/2009 Not Available Rochester back to Green Bay $ Cloninger,Charles A 7/13/2009 Not Available GB to Minnesota $ Cloninger,Charles A 7/14/2009 Not Available Minn travel Apple Valley/ Eagan $ Cloninger,Charles A 7/15/2009 Not Available Return to GB $ Cloninger,Charles A 8/4/2009 Not Available Green Bay to Rochester $ Cloninger,Charles A 8/5/2009 Not Available Rochester to Riceville Iowa to Apple Valley MN $ Cloninger,Charles A 8/6/2009 Not Available Rosemount to Cannon Falls to Chippewa Falls WI $ Cloninger,Charles A 8/7/2009 Not Available Return to Green Bay $ Cloninger,Charles A 9/7/2009 Not Available Mileage to Cloquet for MERC mtgs $ Cloninger,Charles A 9/8/2009 Not Available Cloquet to Rosemount MERC mtgs $ Cloninger,Charles A 9/9/2009 Not Available Rosemount back to Green Bay MERC mtgs $ Cloninger,Charles A 9/14/2009 Not Available Green Bay to Apple Valley MERC Mtgs $ Cloninger,Charles A 9/15/2009 Not Available Eagan to Rosemount MERC Mtgs $ Cloninger,Charles A 9/16/2009 Not Available Return to Green Bay MERC Mtgs $ Cloninger,Charles A 10/27/2009 Not Available Miles from Green Bay to Rosemount for MERC meeting $ Cloninger,Charles A 10/29/2009 Not Available Miles from Rosemount, MN to Green Bay for MERC Mtg $ Cloninger,Charles A 11/16/2009 Not Available Green Bay to Rosemount for MERC Leader Workshop $ Cloninger,Charles A 11/19/2009 Not Available Rosemount to Green Bay (MERC Leader Workshop) $ Cloninger,Charles A 12/14/2009 Not Available Mileage from GB to Rosemount for MERC Mtgs $ Cloninger,Charles A 12/15/2009 Not Available Mileage around Rosemount (MERC Mtgs) $ Cloninger,Charles A 12/16/2009 Not Available Mileage around Rosemount (MERC Mtgs) $ Cloninger,Charles A 12/17/2009 Not Available Mileage to Rochester than back to Green Bay (MERC) $ Cloninger,Charles A 12/21/2009 Not Available Green Bay to Rosemount MERC issues $ Cloninger,Charles A 12/23/2009 Not Available Rosemount back to Green Bay misc MERC issues $ Kult,David G 1/12/2009 Not Available Personnal mileage to attend MN Chamber dinner $ Kult,David G 1/13/2009 Not Available Meetings in Green Bay $ Kult,David G 1/14/2009 Not Available Return from meetings in Green Bay $ Kult,David G 1/15/2009 Not Available personal milage for meeting at MNOPS $ Kult,David G 1/30/2009 Not Available Bemidji for employee performance review $ Kult,David G 2/2/2009 Not Available Meeting w/lawyer before rate case hearing $ Kult,David G 2/3/2009 Not Available Rate case hearings in St Paul $ Kult,David G 2/4/2009 Not Available Rate case hearings in St Paul $ Kult,David G 2/9/2009 Not Available Mileage to Rochester office Performance Reviews $ Kult,David G 2/17/2009 Not Available Meeting in Rochester & open house $ Kult,David G 2/26/2009 Not Available Mtg w/mnops on DIMP rule $ Kult,David G 3/3/2009 Not Available To Cloquet after safety summit $ Kult,David G 3/4/2009 Not Available Return from Cloquet after safety summit $ Kult,David G 3/10/2009 Not Available Travel to St Paul office for closing investigation $ Kult,David G 3/16/2009 Not Available Travel to Rochester for meeting at IBM $ Kult,David G 3/17/2009 Not Available Travel to Cloquet for Leadership meeting $ Kult,David G 3/18/2009 Not Available Return from Leadership meeting in Cloquet $ Kult,David G 4/30/2009 Not Available Mileage to Rochester for Safe Start training $ Kult,David G 5/13/2009 Not Available Travel to airport for meeting in Omaha w/nng $ Kult,David G 6/2/2009 Not Available Travle to Bemidji for meeting $ Kult,David G 6/3/2009 Not Available Travel from Bemidji to Cloquet for meeting $ Kult,David G 6/4/2009 Not Available Return from Cloquet after meetings $ Kult,David G 6/9/2009 Not Available Employee meeting in Rochester $ Kult,David G 6/10/2009 Not Available Board meeting in Rochester $ Kult,David G 7/8/2009 Not Available Milage to Rochester for meetings $ Kult,David G 7/22/2009 Not Available To Rochester for perfomance review & Chamber Event $ Kult,David G 7/27/2009 Not Available Meetings in Green Bay Co vehicles booked $ Kult,David G 7/29/2009 Not Available Travle to Greeb Bay for meeting Co vehicles book $ Kult,David G 8/10/2009 Not Available Travel to Fairmont for leadership meetings $ Kult,David G 8/11/2009 Not Available Mileage to meeting & dinner $ 6.60 Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 5 of 126

6 1427 Kult,David G 8/12/2009 Not Available Return from leadership meeting in Fairmont $ Kult,David G 8/13/2009 Not Available Travel to airport for CEO meeting in Milwaukee $ Kult,David G 8/25/2009 Not Available Heritage Fest meeting in Rochester $ Kult,David G 9/22/2009 Not Available Milage to Rochester for employee meetings $ Kult,David G 10/12/2009 Not Available To and from Annual MUI meeting in $ Kult,David G 10/29/2009 Not Available Travel to Chamber function in Rochester $ Kult,David G 11/4/2009 Not Available Travel to airport Ops Round Table mtg Phoenix $ 1434 Kult,David G 11/6/2009 Not Available Return from Ops Round Table meeting in Phoenix $ 2829 Simons,Gary W 1/4/2009 Not Available Travel to Airport $ Simons,Gary W 1/13/2009 Not Available Travel to GB for MERC/MGU BOD meeting $ Simons,Gary W 1/20/2009 Not Available Mileage to drop off car for GB trip $ Simons,Gary W 2/3/2009 Not Available round trip mileage to mpuc for rate case hearings $ Simons,Gary W 2/8/2009 Not Available Mileage from home to MSP airport $ Simons,Gary W 3/9/2009 Not Available Travel to GB for leadership training $ Simons,Gary W 3/20/2009 Not Available Mileage from airport home $ Simons,Gary W 4/2/2009 Not Available GB trip for QOR meeting $ Simons,Gary W 4/26/2009 Not Available Mileage to airport $ Simons,Gary W 5/13/2009 Not Available Mileage for leadership training trip $ Simons,Gary W 5/21/2009 Not Available Mileage to St. Paul for rate case hearing $ Simons,Gary W 5/31/2009 Not Available Mileage to MSP airport $ Simons,Gary W 6/11/2009 Not Available RSMT to ROCH to GB MERC/MGU BOD $ Simons,Gary W 6/23/2009 Not Available Mileage from RSMT to Worthington for EE mtgs $ Simons,Gary W 6/24/2009 Not Available Mileage from WorthingtonFairmontRSMT for EE mtgs $ Simons,Gary W 7/5/2009 Not Available Mileage to airport $ Simons,Gary W 7/21/2009 Not Available mileage to airport for leadership training $ Simons,Gary W 8/7/2009 Not Available Mileage from airport to home $ Simons,Gary W 8/11/2009 Not Available Round trip mileage to Fairmont for leadership mtg $ Simons,Gary W 8/12/2009 Not Available Mileage to airport $ Simons,Gary W 8/19/2009 Not Available Mileage to airportchicago leadership training $ Simons,Gary W 8/30/2009 Not Available Mileage to airport $ Simons,Gary W 10/11/2009 Not Available Mileage to MSP airport $ Simons,Gary W 11/5/2009 Not Available Mileage to GB for leadership training $ Simons,Gary W 11/24/2009 Not Available Mileage to Rochester, Chatfield and LaCrescent $ Simons,Gary W 11/30/2009 Not Available Mileage to Airport $ Simons,Gary W 12/8/2009 Not Available Mileage from airport to home $ Valine,David L 12/30/2008 Not Available Voyager's Retreat frozen gas services. $ Valine,David L 1/20/2009 Not Available Manager's meeting in Bemidji. $ Valine,David L 1/21/2009 Not Available Manager's meeting in Rosemount. $ Valine,David L 1/22/2009 Not Available Moose Lake project with Environment Dept. $ Valine,David L 1/28/2009 Not Available Moose Lake project with Real Estate $ Valine,David L 2/12/2009 Not Available City of Carlton easement. $ Valine,David L 2/17/2009 Not Available Manager's meeting in Rochester $ Valine,David L 2/18/2009 Not Available Safe Start training in Rochester $ Valine,David L 2/19/2009 Not Available Safe Start training in Rochester $ Valine,David L 2/20/2009 Not Available Safe Start training in Rochester $ Valine,David L 2/24/2009 Not Available Travel to the Duluth airport. $ Valine,David L 2/27/2009 Not Available Travel from Duluth airport. $ Valine,David L 3/2/2009 Not Available Flag rightofway for construction. $ Valine,David L 3/3/2009 Not Available Home Services Team meeting in Rosemount. $ Valine,David L 3/4/2009 Not Available Safety Lockdown in Int'l Falls $ Valine,David L 3/5/2009 Not Available Carlton Rectifier. $ Valine,David L 3/16/2009 Not Available Proctor gas leak area with Dave Perron $ Valine,David L 3/20/2009 Not Available Chisholm, Biwabik code 1 $ Valine,David L 4/6/2009 Not Available Safe Start training in Chisholm. $ Valine,David L 4/28/2009 Not Available SafeStart in Chisholm/Eveleth $ Valine,David L 5/8/2009 Not Available Moose Lake meter set project. $ Valine,David L 5/12/2009 Not Available SafeStart training in Int'l Falls and Grand Rapids $ Valine,David L 5/28/2009 Not Available Cloquet project inspections. $ Valine,David L 5/29/2009 Not Available Cloquet project inspections. $ Valine,David L 6/5/2009 Not Available Driving to Minntac $ Valine,David L 6/7/2009 Not Available Drive to Minntac $ Valine,David L 7/2/2009 Not Available Travel to Minntac for hazardous material shipment. $ Valine,David L 7/6/2009 Not Available Meetings in Eveleth and Two Harbors. $ Valine,David L 7/8/2009 Not Available Moose Lake contacts. $ Valine,David L 7/9/2009 Not Available Moose Lake Kenwood Ave contacts. $ Valine,David L 7/13/2009 Not Available Travel to and from Rosemount office for meeting. $ Valine,David L 7/14/2009 Not Available Travel to Eagan, MN for Summit Meeting. $ Valine,David L 7/15/2009 Not Available Travel home from Summit Meeting in Eagan, MN. $ Valine,David L 7/20/2009 Not Available Minntac odorant recovery: mine startup $ Valine,David L 7/21/2009 Not Available Minntac odorizer: mine startup $ Valine,David L 7/28/2009 Not Available Workshops and Heritage Lunch in Chisholm $ Valine,David L 7/29/2009 Not Available Workshops and Heritage Lunch in Grand Rapids. $ Valine,David L 8/7/2009 Not Available SafeStart training in Grand Rapids. $ Valine,David L 8/27/2009 Not Available Moose Lake 8 inch valves $ Valine,David L 9/10/2009 Not Available Eveleth office inspection. $ Valine,David L 10/8/2009 Not Available Northern Natural Gas meeting in Rosemount. $ Valine,David L 10/13/2009 Not Available Travel to Brainerd for Moose Lake easement. $ Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 6 of 126

7 2911 Valine,David L 10/20/2009 Not Available Travel to Summit meeting in Eagan. $ Valine,David L 10/21/2009 Not Available MERC Summit meeting in Eagan. $ Valine,David L 10/22/2009 Not Available Eveleth office remodelling: warehouse $ Valine,David L 10/23/2009 Not Available Moose Lake: easement for main $ Valine,David L 11/3/2009 Not Available Eveleth office walkthrough with the contractor. $ Valine,David L 11/9/2009 Not Available Chisholm office cleanup and Eveleth delivery. $ Valine,David L 11/23/2009 Not Available Eveleth and Chisholm offices. $ Valine,David L 12/7/2009 Not Available Floodwood line heater. $ Valine,David L 12/17/2009 Not Available Carlton and Black Bear DRS $ Perron,David A 2/2/2009 Not Available Ken Bergstedt Meeting at home discuss const proces $ Perron,David A 2/4/2009 Not Available Meeting with NPL Mike D, construction process KenB $ Perron,David A 2/16/2009 Not Available Rochester, Leadership Meeting $ Perron,David A 2/17/2009 Not Available Rochester, Safe Start Training $ Perron,David A 3/16/2009 Not Available Cloquet Management Meeting $ Perron,David A 3/17/2009 Not Available Leadership Meeting Cloquet $ Perron,David A 3/18/2009 Not Available MERC Leadership Meeting, Cloquet $ Perron,David A 3/26/2009 Not Available NPL WMIS Training $ Perron,David A 5/4/2009 Not Available $ 2610 Perron,David A 5/5/2009 Not Available $ 2611 Perron,David A 6/16/2009 Not Available Leadership Meeting, NPL Event $ Perron,David A 6/24/2009 Not Available Emergency Response Meeting, St Paul $ Perron,David A 6/25/2009 Not Available Blue Flame Event, Cannon Falls $ Perron,David A 7/8/2009 Not Available Rochester, CIP and Energy Assistance Meeting $ Perron,David A 12/2/2009 Not Available GSOC Hand Dig Meeting, Anoka $ Walters,Gregory J 12/30/2008 Not Available OES settlement meetingst Paul $ Walters,Gregory J 1/15/2009 Not Available St Paul, OES DSM meeting $ Walters,Gregory J 1/20/2009 Not Available St Paul, MN Chamber energy committee mtg $ Walters,Gregory J 1/21/2009 Not Available St Paul, House Energy Committe meeting $ Walters,Gregory J 1/22/2009 Not Available St Paul, PUC hearing and lobbyist training $ Walters,Gregory J 1/28/2009 Not Available St Paul, House energy comm/rochester on Tour $ Walters,Gregory J 2/3/2009 Not Available $ 2963 Walters,Gregory J 2/4/2009 Not Available $ Walters,Gregory J 2/9/2009 Not Available St PaulRECOM & House energy comm. $ Walters,Gregory J 2/18/2009 Not Available St Paul, meeting re: PUC bills $ Walters,Gregory J 2/27/2009 Not Available Lockridge Annual MeetingSt Paul $ Walters,Gregory J 3/5/2009 Not Available mileage to and from Rochester airport fro GB trip $ Walters,Gregory J 3/17/2009 Not Available hearing on Betzold bill, Chamber energy comm mtg $ Walters,Gregory J 3/20/2009 Not Available St PaulRECOM meeting $ Walters,Gregory J 3/27/2009 Not Available $ Walters,Gregory J 3/30/2009 Not Available Lakeville, NPL meeting $ Walters,Gregory J 3/31/2009 Not Available employee luncheon in Kasson $ Walters,Gregory J 4/1/2009 Not Available $ Walters,Gregory J 4/5/2009 Not Available AGA conference $ Walters,Gregory J 4/8/2009 Not Available AGA conf $ Walters,Gregory J 4/15/2009 Not Available Mpls/St Paul meeting with MUI and MERC lobbyist $ Walters,Gregory J 4/22/2009 Not Available MERC summit meeting $ Walters,Gregory J 4/28/2009 Not Available St Paul, PUC hearing $ Walters,Gregory J 5/21/2009 Not Available MERC rate casest Paul $ Walters,Gregory J 5/28/2009 Not Available St Paul, PUC meeting $ Walters,Gregory J 6/9/2009 Not Available Rosemount/St Paul Schrock meetins $ Walters,Gregory J 6/10/2009 Not Available round tripairport to office for MERC BOD $ Walters,Gregory J 6/25/2009 Not Available PUC hearing/st Paul $ Walters,Gregory J 7/30/2009 Not Available PUC and lobbyist meeting in St Paul $ Walters,Gregory J 8/6/2009 Not Available Rosemount meeting $ Walters,Gregory J 8/13/2009 Not Available CEO leadership meeting $ Walters,Gregory J 8/14/2009 Not Available Customers to PGA $ Walters,Gregory J 8/17/2009 Not Available Builders Exchange meetingbyron $ Walters,Gregory J 8/28/2009 Not Available work at Blue Flame LodgeMN State Fair $ Walters,Gregory J 9/2/2009 Not Available $ Walters,Gregory J 9/9/2009 Not Available $ Walters,Gregory J 9/14/2009 Not Available BBB Data Privacy seminarst Louis Park $ Walters,Gregory J 9/15/2009 Not Available MERC ldrshp and State Chamber energy meeting $ Walters,Gregory J 9/17/2009 Not Available Energy Forum meetingeagan $ Walters,Gregory J 9/22/2009 Not Available Ext Affairs meeting in Milwaukee, Roch to MSP air $ Walters,Gregory J 9/23/2009 Not Available MSP airport to Roch, ext affairs meeting $ Walters,Gregory J 10/8/2009 Not Available St Paul and local, rate caserate design mtg $ Walters,Gregory J 10/12/2009 Not Available Mpls for MUI Annual Mtg $ Walters,Gregory J 10/20/2009 Not Available RochEagan, MERC summit $ Walters,Gregory J 10/29/2009 Not Available localchamber dinner $ Walters,Gregory J 12/2/2009 Not Available $ Walters,Gregory J 12/15/2009 Not Available MERC mgmt team meeting in Rosemount $ Walters,Gregory J 12/21/2009 Not Available $ 2719 Shreve,Stan P 1/7/2009 Not Available Calibratin Meeting & State Chamber Meeting Eagan $ Shreve,Stan P 1/8/2009 Not Available Pulic Hearing Government Center Rochester $ Shreve,Stan P 1/12/2009 Not Available Rochester 7th St line hit $ Shreve,Stan P 1/19/2009 Not Available $ Shreve,Stan P 1/22/2009 Not Available Travel Rosemount Leadership Meeting $ Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 7 of 126

8 2724 Shreve,Stan P 2/3/2009 Not Available Large Customer Meeting Ramada, Rochester $ Shreve,Stan P 2/4/2009 Not Available CAER Meeting Holiday Inn South, Rohcester $ Shreve,Stan P 3/10/2009 Not Available Chamber Government Affairs Committee $ Shreve,Stan P 3/12/2009 Not Available Diggers Meeting Hol Inn S. Rochester $ Shreve,Stan P 4/14/2009 Not Available Chamber Government Affairs $ Shreve,Stan P 4/20/2009 Not Available Leadrshp & other Mtngs Rosemount Eagan $ Shreve,Stan P 4/22/2009 Not Available Leadership Meeting Eagan $ Shreve,Stan P 5/12/2009 Not Available Field Visits Rochester $ Shreve,Stan P 5/13/2009 Not Available Field Visit Rochester $ Shreve,Stan P 5/14/2009 Not Available Line Hit 16th Ave SE Rochester $ Shreve,Stan P 6/10/2009 Not Available 2 trips to Rochester Airport for Board Meeting $ Shreve,Stan P 6/24/2009 Not Available Leadership Workshop Rochemount $ Shreve,Stan P 7/13/2009 Not Available Perfromance Appraisal Calibration MTNG Rosemount $ Shreve,Stan P 7/15/2009 Not Available Auarterly Summit MTNG Eagan $ Shreve,Stan P 7/17/2009 Not Available Meeting with Rochester Fire Department $ Shreve,Stan P 7/20/2009 Not Available $ Shreve,Stan P 7/31/2009 Not Available Meeting Darrl Leonard Zumbroda $ Shreve,Stan P 8/4/2009 Not Available Gas Emergencies Rochester $ Shreve,Stan P 8/12/2009 Not Available MERC Leadership Meeting Fairmont $ Shreve,Stan P 9/8/2009 Not Available Chamber Government Affairs Meeting $ Shreve,Stan P 9/10/2009 Not Available Site Visit Leak Main install on 1st Ave $ Shreve,Stan P 9/16/2009 Not Available MERC Leadership Meeting Rosemount $ Shreve,Stan P 10/8/2009 Not Available NNG/MERC Joint Meeting in Rosemount $ Shreve,Stan P 10/13/2009 Not Available Rochester Chamber Meeting $ Shreve,Stan P 10/29/2009 Not Available Employee Meetings chatfield LcCrescent $ Shreve,Stan P 11/10/2009 Not Available Harmony City Council (Franchise) Meeting $ Shreve,Stan P 12/11/2009 Not Available Meeting Rosemount on Engineering Issues $ Rice,Thomas A 2/11/2009 Not Available Drive to Pine City afor meeting $ Rice,Thomas A 2/18/2009 Not Available Travel to Roschester for trainingpersonal vehicle $ Rice,Thomas A 2/19/2009 Not Available Travel to Rochester for trainingpersonal vehicle $ Rice,Thomas A 2/20/2009 Not Available Travel to Roschester for meetingpersonal vehicle $ Rice,Thomas A 3/4/2009 Not Available Attend Safety Lockdown and meeting in Pine City $ Rice,Thomas A 3/23/2009 Not Available Management meeting with Pine City employees $ Rice,Thomas A 3/25/2009 Not Available Meeting in Pine City $ Rice,Thomas A 4/21/2009 Not Available Management meeting $ 2676 Rice,Thomas A 4/22/2009 Not Available Management meeting $ Rice,Thomas A 6/9/2009 Not Available Drive to fire training in Farmington $ Rice,Thomas A 6/10/2009 Not Available Employee safety meeting $ Rice,Thomas A 6/15/2009 Not Available Drive to community event in Mendota Heights $ Rice,Thomas A 7/14/2009 Not Available Travel to leadership summit in personal car $ Rice,Thomas A 7/15/2009 Not Available travel to leadership summit with personal car $ Rice,Thomas A 7/22/2009 Not Available Travel to Pine City for meeting $ Rice,Thomas A 10/14/2009 Not Available Travel to Pine City with personal vehicle $ Rice,Thomas A 10/20/2009 Not Available Travel to leadership summitpersonal car $ Rice,Thomas A 10/21/2009 Not Available travel to leadership summit $ Nieman,James A 2/11/2009 Not Available Year End ReviewsEd had car $ Nieman,James A 2/12/2009 Not Available My year end reviewed had car $ Nieman,James A 2/13/2009 Not Available Year end reviews with Rick Voss and Kim Bakke $ Nieman,James A 7/13/2009 Not Available Driving To Rosemount for Calibration and Summit $ Nieman,James A 7/16/2009 Not Available Return to Fairmont from Summit $ Nieman,James A 9/21/2009 Not Available Mileage for construction meeting, pool car out. $ Nieman,James A 9/30/2009 Not Available Construction Mtg in Rosemount, Pool car being used $ Nieman,James A 10/19/2009 Not Available Summit/Core team meeting, Ed drove fleet car $ Nieman,James A 12/15/2009 Not Available Managers Meeting Rosemount $ Lyle,Lindsay K 3/5/2009 Not Available TDW NPL Shop in Lakeville $ Lyle,Lindsay K 5/27/2009 Not Available No Pool Cars available. Meeting in Rochester. $ Lyle,Lindsay K 6/2/2009 Not Available no pool cars, mileage to Pine Island from Rosemoun $ Lyle,Lindsay K 6/25/2009 Not Available NPL office drop of permit for signature $ Lyle,Lindsay K 7/8/2009 Not Available no pool car Roch & back $ Lyle,Lindsay K 7/23/2009 Not Available Rsmt to Chatfield roundtrip no pool car avail $ Lyle,Lindsay K 8/6/2009 Not Available No pool cars $ Lyle,Lindsay K 8/26/2009 Not Available no pool car available $ Lyle,Lindsay K 8/31/2009 Not Available no pool car $ Lyle,Lindsay K 11/13/2009 Not Available Rsmt to Roch look at project restoration, etc. $ Lyle,Lindsay K 11/30/2009 Not Available ST PAUL PICK UP MINNTAC ODORIZER VALVE $ Schott,James F 6/10/2009 Not Available MERC Board Mtg $ 8.80 $ 23, Minnesota Energy Resources Corporation Docket No. G007,011/GR10977 Page 8 of 126 Travel, Lodging, Meal, and Entertainment Expense charged on Puchasing Card Line Business Travel/Lodging Meals Entertainment Number Individual Date Vendor Purpose Amount Amount Amount 1167 Kult,David G 7/24/2009 AGNT FEE /14/2009 2:56:07 PM Motel room while in Green Bay for meetings on engineering and project management support needs for MERC were discussed. $ 4.39 $ $ 1168 Kult,David G 10/2/2009 AGNT FEE /19/2009 7:43:34 AM Booking fee for motel while in Green Bay for gas service project team meetings $ 8.77 $ $ 1169 Kult,David G 7/29/2009 AGNT FEE /14/2009 2:54:27 PM Flight and booking fee for the CEO Leadership meeting in Milwaukee, WI. $ 6.14 $ $ 1170 Kult,David G 10/2/2009 AGNT FEE /19/2009 7:42:15 AM Ticket and booking fee for flight to Phoenix, AZ for NPL Operations Roundtable meeting $ $ $

9 Docket No. G007,011/GR Kult,David G 6/4/2009 AMERICINN CLOQUET 7/15/2009 3:54:02 PM Motel room while in Cloquet for operations review with Dave Valine $ $ $ 1172 Kult,David G 6/5/2009 AMERICINN CLOQUET 7/15/2009 3:54:02 PM Motel room while in Cloquet for operations review with Dave Valine $ (0.18) $ $ 1173 Kult,David G 9/30/2009 AMERICINN OF THIEF RIV 10/19/2009 7:45:49 AM Motel rooms while touring the state for employee meetings. $ $ $ 1174 Kult,David G 3/25/2009 AMERICINN THIEF RIVER 4/14/2009 8:01:25 AM Motel while doing employee meetings in northern MN $ $ $ 1175 Kult,David G 6/3/2009 APPLEBEES /15/2009 1:21:52 PM Lunch for Karl Bleser and I while doing an operations review in his area. This meeting extend through the lunch hour which resulted in a continuation of our meeting. $ $ $ 1176 Kult,David G 2/6/2009 APPLEBEES /16/ :36:47 AM Working lunch as an extension of a meeting to review safety plans going forward with Steve Odegard, Dave Perron and I. $ $ $ 1177 Kult,David G 2/26/2009 APPLEBEES /16/ :42:34 AM Working lunch with Danny Quint as an extension of our DIMP meeting at MNOPS in St Paul. $ $ $ 1178 Kult,David G 5/18/2009 APPLEBEES /15/2009 1:25:06 PM Lunch with Jim Nieman while in Rosemount for his operational review. This was a continuation of the meeting as it ran through the lunch hour. $ $ $ 1179 Kult,David G 6/8/2009 APPLEBEES /15/2009 3:58:00 PM Lunch with Ann Carlon for appreciation of her leadership in External Relations efforts across the state. $ $ $ 1180 Kult,David G 1/12/2009 APPLEBEES /13/2009 3:25:14 PM Dinner while attending the evening rate case public hearing in Cloquet $ $ $ 1181 Kult,David G 5/6/2009 BEETLE'S BAR & GRILL 6/15/2009 1:15:38 PM Lunch for Stan Shreve and I while completing operations review. This was a continuation of ur meeting as it ran through the lunch hour. $ $ $ 1182 Kult,David G 3/3/2009 BLACK BEAR CASINO 3/16/ :43:20 AM Dinner while in Cloquet for an over night stay prior to the Safety Lockdown $ $ $ 1183 Kult,David G 3/4/2009 BLACK BEAR HOTEL 4/14/2009 7:49:28 AM Motel while in Cloquet for the safety lock down meeting $ $ $ 1184 Kult,David G 3/18/2009 BLACK BEAR HOTEL 4/14/2009 7:54:29 AM Motel while doing employee meetings in northern MN $ $ $ 1185 Kult,David G 10/21/2009 BUCA DI BEPPO # /19/2009 3:17:15 PM Dinner for Engineering support team and MERC leadership while in town for meetings establishing engineering support needs in 2010 and beyond $ $ $ 1186 Kult,David G 3/25/2009 BWW # /14/2009 8:00:56 AM Dinner while traveling northern Mn for employee meetings. John Niehaus, Jake Barnett and I $ $ $ 1187 Kult,David G 5/5/2009 CELTS PUB 5/15/2009 1:25:44 PM Lunch with Tom Rice. This was a continuation of a meeting while reviewing Central Region performance $ $ $ 1188 Kult,David G 3/24/2009 CHISHOLM INN AND SUITE 4/14/2009 7:55:48 AM Motel while doing employee meetings in northern MN $ $ $ 1189 Kult,David G 9/28/2009 CHOCOLATE MOOSE REST 10/19/2009 7:47:28 AM This dinner was in Internation Falls. Not Fairmont. 10/19/2009 7:46:27 AM Dinner for John Niehaus and I while in Fairmont for employee meetings $ $ $ 1190 Kult,David G 3/26/2009 COUNTRY INN AND SUITES 4/14/2009 8:01:54 AM Motel while doing employee meetings in northern MN $ $ $ 1191 Kult,David G 3/24/2009 FRASER'S SPORTS CAFE 4/14/2009 7:56:41 AM Dinner while doing employee meetings in northern MN for John Niehaus, Jake Barnett and I $ $ $ 1192 Kult,David G 2/9/2009 GREEN MILL 3/16/ :37:53 AM Working luch while in Rochester to review safety incident with Mike Johannes and I $ $ $ 1193 Kult,David G 4/2/2009 GREEN MILL 4/14/2009 8:02:31 AM Dinner while in Fairmont for employee meetings for John Niehaus and I $ $ $ 1194 Kult,David G 8/11/2009 GREEN MILL 9/11/2009 2:40:08 PM Breakfast while in Fairmont for leadership meeting. This was for 5 Integrys employees $ $ $ 1195 Kult,David G 9/24/2009 GREEN MILL 10/19/2009 7:48:00 AM Dinner while in Fairmont for employee meetings $ $ $ 1196 Kult,David G 1/19/2009 GREEN MILL BEMIDJI 2/13/2009 3:18:10 PM Dinner for MERC Leadership Team while in Bemidji for monthly meeting. $ $ $ 1197 Kult,David G 1/21/2009 HAMPTON INNS 2/13/2009 3:18:44 PM Motel while staying in Bemidji for MERC Leadership meeting $ $ $ 1198 Kult,David G 6/3/2009 HAMPTON INNS 6/15/2009 1:23:19 PM Motel room while in Bemidji for an operations review of the NWMN area. $ $ $ 1199 Kult,David G 9/30/2009 HOLIDAY INN 10/19/2009 7:45:49 AM Motel rooms while touring the state for employee meetings. $ $ $ 1200 Kult,David G 11/2/2009 HOLIDAY INN CITY CENTR 11/19/2009 3:30:34 PM Room while in Green Bay for customer event. $ $ $ 1201 Kult,David G 4/4/2009 HOLIDAY INN FAIRMONT 4/14/2009 8:02:56 AM Motel while in Fairmont for employee meetings $ $ $ 1202 Kult,David G 8/13/2009 HOLIDAY INN FAIRMONT 9/11/2009 2:40:40 PM Room while in Fairmont for MERC Leadership Meeting $ $ $ 1203 Kult,David G 9/25/2009 HOLIDAY INN FAIRMONT 10/19/2009 7:45:49 AM Motel rooms while touring the state for employee meetings. $ $ $ 1204 Kult,David G 1/14/2009 HOLIDAY INN RIVER ROOM 2/13/2009 3:19:41 PM Breakfast while in Green Bay for Board meeting $ $ $ 1205 Kult,David G 11/1/2009 HOLIDAY INN RIVER ROOM 11/19/2009 3:32:32 PM Breakfast for customer event in Green Bay 8 people $ $ $ 1206 Kult,David G 1/15/2009 HOLIDAY INNS 2/13/2009 3:19:14 PM Motel while in Green Bay for MERC Board Meeting $ $ $ 1207 Kult,David G 7/30/2009 HOTEL SIERRAGREEN BAY 8/14/2009 2:56:07 PM Motel room while in Green Bay for meetings on engineering and project management support needs for MERC were discussed. $ $ $ 1208 Kult,David G 10/7/2009 HOTEL SIERRAGREEN BAY 11/19/2009 4:42:55 PM The motel charges are over stated by $40.00 due to a charge added to the room after check out. The $40.00 will be credited back to the card. The room wasfor meetings in Green Bay on the Gas Services Project for MERC $ $ $ 1209 Kult,David G 11/20/2009 HOTEL SIERRAGREEN BAY 1/18/2010 1:51:29 PM Credit for incorrect charge to previous credit card billing $ (35.08) $ $ 11/19/2009 3:18:52 PM Lunch John Niehaus, Dave Perron and Dave Kult while attending an offsite meeting with Verizon to look at additional feature for 1210 Kult,David G 10/29/2009 MAJORS SPORTS CAFE celluar applications across Minnesota $ $ $ 1211 Kult,David G 7/29/2009 MIDWEST E /14/2009 2:54:27 PM Flight and booking fee for the CEO Leadership meeting in Milwaukee, WI. $ $ $ 1212 Kult,David G 5/13/2009 NWA AIR /15/2009 1:18:20 PM Flight to Omaha, NE for meeting with Northern Natural Gas (NNG). The second entry is for flying standby on an earlier flight resulting in a $50.00 charge. $ $ $ 1213 Kult,David G 5/12/2009 NWA AIR /15/2009 1:18:20 PM Flight to Omaha, NE for meeting with Northern Natural Gas (NNG). The second entry is for flying standby on an earlier flight resulting in a $50.00 charge. $ $ $ 1214 Kult,David G 11/4/2009 NWA AIR /19/2009 3:34:46 PM Booking fee for flight to Phoenix for Operations Round Table meeting with NPL. $ $ $ 1215 Kult,David G 11/7/2009 NWA AIR /18/2010 1:49:47 PM Baggage fee for flight to Phoenix to attend Operations Round Table Meeting $ $ $ 1216 Kult,David G 10/2/2009 NWA AIR /19/2009 7:42:15 AM Ticket and booking fee for flight to Phoenix, AZ for NPL Operations Roundtable meeting $ $ $ 9/11/2009 2:42:35 PM Breakfast meeting with Jim Loehr Region Manager for NPL Construction. Discussed operational items and work plan for balance of 1217 Kult,David G 8/26/2009 PERKINS $ $ $ 1218 Kult,David G 4/3/2009 PERKINS FAIRMONT 4/14/2009 8:04:02 AM Breakfast for John Niehaus and I while in Fairmenot for employee meetings $ $ $ 1219 Kult,David G 6/5/2009 RUDYS REDEYE GRILL 7/15/2009 3:56:40 PM Lunch with John Niehaus and Tom Rice as an employee appreciation for exceptional efforts on a specific issue. $ $ $ 1220 Kult,David G 10/8/2009 RUDYS REDEYE GRILL 11/19/2009 3:16:11 PM Lunch for 12 people from MERC and NNG for annual meeting to resolve any open issues with one of our pipeline suppliers $ $ $ 1221 Kult,David G 12/1/2009 RUDYS REDEYE GRILL 1/18/2010 1:52:24 PM Celebration dinner for Construction Process Team. Involved 9 people $ $ $ 1222 Kult,David G 1/20/2009 SPARKLING WATERS BY TH 2/13/2009 3:18:10 PM Dinner for MERC Leadership Team while in Bemidji for monthly meeting. $ $ $ 1223 Kult,David G 7/28/2009 THE PUB 8/14/2009 2:50:42 PM Dinner while in Green Bay for meetings on MERC Engineering and project management support needs. Three people $ $ $ 1224 Kult,David G 7/27/2009 TITLETOWN BREWING CO. 8/14/2009 2:46:29 PM Dinner while in Green Bay for meetings. John Padalino & I $ $ $ 1225 Kult,David G 10/5/2009 TITLETOWN BREWING CO. 10/19/2009 7:36:23 AM Dinner while in Green Bay for the gas services project team. Dinner was for Jeff Jensen, Eileen Knockemus and I $ $ $ 1226 Kult,David G 10/31/2009 TITLETOWN BREWING CO. 11/19/2009 3:21:15 PM Dinner for MERC Leaders and 6 large volume customers or vendor representatives while in Green Bay. $ $ $ 1227 Kult,David G 3/23/2009 VALENTINI'S SUPPER C 4/14/2009 7:55:04 AM Dinner for John Niehaus, Jake Barnett and I while doing employee meetings in northern MN $ $ $ 1487 Lyle,Lindsay K 7/14/2009 AGNT FEE /17/ :25:45 AM Airfare/fee for Isaac to attend Mentee orientation in Chicago $ 7.00 $ $ 1488 Lyle,Lindsay K 7/14/2009 AGNT FEE /17/ :25:45 AM Airfare/fee for Isaac to attend Mentee orientation in Chicago $ $ $ 1489 Lyle,Lindsay K 7/21/2009 AGNT FEE /17/ :26:03 AM Green Bay meeting $ 7.00 $ $ 1490 Lyle,Lindsay K 6/12/2009 ARBYS QPS 6/24/ :31:36 AM Lunch Mt Iron Odorizer issue L. Lyle, I. Ku $ $ $ 1491 Lyle,Lindsay K 12/7/2009 AXELS BONFIRE EAGAN 1/25/2010 8:36:17 AM Offsite Meeting Eagan Lunch Ku, Lyle, Koppy, Cornejo, Gibb $ $ $ Page 9 of 126

10 Docket No. G007,011/GR Lyle,Lindsay K 3/18/2009 BLACK BEAR HOTEL 3/24/ :39:09 AM Leadership Meeting March (Cloquet, MN) $ $ $ 1493 Lyle,Lindsay K 5/13/2009 ENTERPRISE RENTACAR 6/10/ :44:37 AM Omaha NNG/MERC meeting $ $ $ 1494 Lyle,Lindsay K 8/12/2009 ENTERPRISE RENTACAR 8/21/2009 4:13:37 PM Rental car Fairmont for Leadership Meetings $ $ $ 1495 Lyle,Lindsay K 12/8/2009 GREEN MILL 1/25/2010 8:36:49 AM NPL Dockendorf, Theis, Halvorson, Sauter 1/25/2010 8:36:17 AM Offsite Meeting Eagan Lunch Ku, Lyle, Koppy, Cornejo, Gibb $ $ $ 1496 Lyle,Lindsay K 3/19/2009 HERTZ RENTACAR 5/15/2009 4:27:05 PM MERC Leadership meeting Cloquet $ $ $ 1497 Lyle,Lindsay K 6/9/2009 HERTZ RENTACAR 6/15/ :46:38 PM Rental Car trip from Rosemount to Lanesboro to review existing main and options to replace in the future. $ $ $ 1498 Lyle,Lindsay K 6/12/2009 HERTZ RENTACAR 6/24/ :32:02 AM Rental car Mt Iron Odorizer issue $ $ $ 1499 Lyle,Lindsay K 7/29/2009 HOTEL SIERRAGREEN BAY 8/17/ :26:28 AM Lodging 8/17/ :26:03 AM Green Bay meeting $ $ $ 1500 Lyle,Lindsay K 4/3/2009 LITTLE SZECHUAN CHINES 5/15/2009 4:27:40 PM Employee lunch recognition for Isaac and get to know Andy Park. $ $ $ 1501 Lyle,Lindsay K 4/23/2009 LITTLE SZECHUAN CHINES 5/15/2009 4:22:14 PM Environmental Training Engineering Team lunch brought on site. $ $ $ 1502 Lyle,Lindsay K 5/13/2009 NWA AIR /10/ :45:04 AM Omaha MERC/NNG Meeting Standby charges to get on earlier flight. $ $ $ 1503 Lyle,Lindsay K 7/28/2009 NWA AIR /17/ :26:14 AM Standby to get on earlier flight 8/17/ :26:03 AM Green Bay meeting $ $ $ 1504 Lyle,Lindsay K 5/4/2009 NWA AIR /15/2009 4:21:47 PM Omaha NNG/MERC meeting $ $ $ 1505 Lyle,Lindsay K 7/21/2009 NWA AIR /17/ :26:03 AM Green Bay meeting $ $ $ 1506 Lyle,Lindsay K 9/4/2009 TASTE OF THAIYAI 9/23/2009 4:34:24 PM Employee Recognition Andrew Park Temporary assignment from Chicago to MERC for 7 months. Took group to lunch to say "Thank You" to Andy. Also included, L Lyle, I Ku (3 employees total) $ $ $ 1507 Lyle,Lindsay K 8/21/2009 TERESA'S 9/23/2009 4:31:53 PM Employee recognition lunch Engineer Intern Kyle Larson. Also included was: L Lyle, I Ku, A Park (4 total) $ $ $ 1508 Lyle,Lindsay K 9/23/2009 TERESA'S 10/19/2009 8:29:03 AM Lunch Meeting NPL Active workload and upcoming projects S.Dockendorf & L.Lyle $ $ $ 1509 Lyle,Lindsay K 11/13/2009 THE OLIVE GARD /23/ :52:11 PM Lunch Meet with Michels and go over punch list of items that need to be completed to close out job. J. Cornejo, L. Lyle, J. Restad $ $ $ 1510 Lyle,Lindsay K 7/14/2009 UNITED /17/ :25:45 AM Airfare/fee for Isaac to attend Mentee orientation in Chicago $ $ $ 1719 Nieman,James A 1/22/2009 AMERICINN OF HUTCHINSO 2/24/2009 3:40:33 PM Due to car problems I was required to stay overnight in Hutchinson until car repairs could be made $ $ $ 1720 Nieman,James A 5/19/2009 ANSARIS MEDITERRANEAN 5/28/2009 2:18:54 PM Dinner leadship workshop Rosemount $ $ $ 1721 Nieman,James A 6/15/2009 ANSARIS MEDITERRANEAN 7/20/2009 8:20:45 AM Dinner with Karl, leadership meeting $ $ $ 1722 Nieman,James A 7/13/2009 ANSARIS MEDITERRANEAN 7/23/2009 4:36:53 PM Dinner Managers meeting with Karl $ $ $ 1723 Nieman,James A 10/21/2009 ANSARIS MEDITERRANEAN 11/20/2009 8:40:52 AM Dinner $ $ $ 1724 Nieman,James A 3/16/2009 BLACK BEAR CASINO 4/15/ :58:59 AM Dinner managers meeting $ $ $ 1725 Nieman,James A 3/18/2009 BLACK BEAR HOTEL 4/15/ :01:21 AM Two night stay for Cloquet managers meeting $ $ $ 1726 Nieman,James A 1/15/2009 CHINA BUFFET QQ59 2/24/2009 3:37:33 PM Lunch meeting with Dan Tatge to go over year end review and 2009 goals. $ $ $ 1727 Nieman,James A 2/21/2009 COUNTRY INN & SUITES 3/19/2009 4:04:23 PM Four night stay in Rochester to attend Safestart training. $ $ $ 1728 Nieman,James A 9/10/2009 CULVERS OF MARSHALLQ47 9/24/2009 7:47:19 AM Lunch on the way home from fire training. $ $ 6.82 $ 1729 Nieman,James A 8/25/2009 EL AGAVE MEXICAN RESTA 9/11/2009 2:58:44 PM Lunch with Dan, Ed, Monty, during MNOPS meeting $ $ $ 1730 Nieman,James A 5/18/2009 EL LORO 5/28/2009 2:18:14 PM Dinner leadership workshop Rosemount $ $ $ 1731 Nieman,James A 4/22/2009 FAMOUS DAVE'S 5/28/2009 2:22:55 PM Dinner summit meeting Rosemount $ $ $ 1732 Nieman,James A 9/16/2009 FAMOUS DAVE'S 9/24/2009 7:53:22 AM Dinner on the way home from managers meeting $ $ $ 1733 Nieman,James A 4/23/2009 FRONTIER /28/2009 2:42:56 PM Round trip air fair to Scttsbluff $ $ $ 1734 Nieman,James A 2/11/2009 GREEN MILL 2/24/2009 3:23:51 PM Fairmont Chamber Dinner with Rory Lenton $ $ $ 1735 Nieman,James A 9/14/2009 GREEN MILL 9/24/2009 7:52:35 AM Dinner with Karl Bleser prior to managers meeting. $ $ $ 1736 Nieman,James A 9/29/2009 GREEN MILL Not Available $ $ $ 1737 Nieman,James A 10/19/2009 GREEN MILL 11/20/2009 8:40:42 AM Dinner $ $ $ 1738 Nieman,James A 11/23/2009 GREEN MILL 12/11/ :37:19 AM Dinner construction core team meeting in Rosemount $ $ $ 1739 Nieman,James A 12/14/2009 GREEN MILL 1/21/2010 9:37:44 AM Managers Meeting Dinner $ $ $ 1740 Nieman,James A 5/15/2009 HAMPTON INN AND SUITES 5/28/2009 2:17:12 PM Three night stay Scottsbluff $ $ $ 1741 Nieman,James A 1/21/2009 HAMPTON INNS 2/24/2009 3:44:01 PM Managers meeting, Bemidji, MN Office 2 night stay $ $ $ 1742 Nieman,James A 4/22/2009 HOLIDAY INN EXPRESS HO 5/28/2009 2:23:48 PM Two night stay Eagan for summit meeting Rosemount $ $ $ 1743 Nieman,James A 5/8/2009 HOLIDAY INN EXPRESS HO 6/22/2009 8:21:31 AM Lodging for construction project team meeting in Rosemount 5/28/2009 2:03:03 PM Stay in Eagan to attend NNG meeting that was cancelled. $ $ $ 1744 Nieman,James A 5/21/2009 HOLIDAY INN EXPRESS HO 5/28/2009 2:19:55 PM Two night stay Eagan, leadership workshop $ $ $ 1745 Nieman,James A 6/18/2009 HOLIDAY INN EXPRESS HO 7/20/2009 8:21:12 AM Lodging for leadership meeting $ $ $ 1746 Nieman,James A 7/16/2009 HOLIDAY INN EXPRESS HO 7/23/2009 4:37:52 PM Lodging for summit meeting $ $ $ 1747 Nieman,James A 7/17/2009 HOLIDAY INN EXPRESS HO 7/23/2009 4:39:20 PM Extra night lodging for construction CE meeting $ $ $ 1748 Nieman,James A 9/17/2009 HOLIDAY INN EXPRESS HO 9/24/2009 7:53:59 AM two night stay for managers meeting $ $ $ 1749 Nieman,James A 10/1/2009 HOLIDAY INN EXPRESS HO Not Available $ $ $ 1750 Nieman,James A 10/9/2009 HOLIDAY INN EXPRESS HO 11/20/2009 8:40:28 AM Core team construction meeting and NNG meeting $ $ $ 1751 Nieman,James A 10/23/2009 HOLIDAY INN EXPRESS HO 11/20/2009 8:39:18 AM Summit meeting and construction core team meeting $ $ $ 1752 Nieman,James A 10/23/2009 HOLIDAY INN EXPRESS HO 11/20/2009 8:39:18 AM Summit meeting and construction core team meeting $ $ $ 1753 Nieman,James A 11/19/2009 HOLIDAY INN EXPRESS HO 12/11/ :36:16 AM Two nights lodging managers meeting $ $ $ 1754 Nieman,James A 11/25/2009 HOLIDAY INN EXPRESS HO 12/11/ :38:23 AM One nights lodging construction core team meeting Rosemount. $ $ $ 1755 Nieman,James A 12/3/2009 HOLIDAY INN EXPRESS HO 1/21/2010 8:53:58 AM Construction Core team reveiw $ $ $ 1756 Nieman,James A 12/16/2009 HOLIDAY INN EXPRESS HO 1/21/2010 9:38:05 AM Managers Meeting lodging $ $ $ 1757 Nieman,James A 11/16/2009 MCDONALD'S F11564 Q17 12/11/ :34:54 AM Dinner, managers meeting in Rosemount $ $ 6.43 $ 1758 Nieman,James A 9/10/2009 PEGS PLACE 9/24/2009 7:50:15 AM Breakfast for Steve O, Ed W. Kevin W, mysself and the two NNG employees who helped with fire training in Appleton. $ $ 4 $ 1759 Nieman,James A 2/13/2009 PERKINS /24/2009 3:31:04 PM Lunch meeting with Rick Voss in Marshall to go over year end review and go over plan for 2009 $ $ $ 1760 Nieman,James A 9/9/2009 PRAIRIE WATERS INN 9/24/2009 7:45:28 AM Lodging for myself and Ed Warren for fire training in Appleton. $ $ $ 1761 Nieman,James A 2/11/2009 SANTEE CROSSING EMBERS 2/24/2009 3:22:13 PM Lunch meeting with Tammy Roos to go over year end review $ $ $ 1762 Nieman,James A 9/9/2009 SANTEE CROSSING EMBERS 9/24/2009 7:51:34 AM Lunch for Ed W and myself in route to fire training in Appleton $ $ $ 1763 Nieman,James A 2/19/2009 TIMBERLODGE ROCHESTER 2/24/2009 3:32:38 PM Dinner 2/18 Rochester Safe Start training $ $ $ 1764 Nieman,James A 5/13/2009 WONDERFUL HOUSE RESTAU 5/28/2009 2:04:32 PM Bought lunch for Vetrtex dispatch center $ $ $ 1885 Perron,David A 3/16/2009 BLACK BEAR CASINO 3/23/2009 4:15:21 PM Dinner, Leadership Meeting, Cloquet MN $ $ 9.53 $ 1886 Perron,David A 3/18/2009 BLACK BEAR HOTEL 3/23/2009 4:14:01 PM Leadership Meeting in Cloquet and Proctor Incident Investigation $ $ $ 1887 Perron,David A 4/29/2009 CORNER BAR OF BEMIDJI 5/8/2009 3:26:02 PM Bemidji Safety Summit and SafeStart Training Lunch Danny Quint Steve Odegard Karl Bleser Ted Geise $ $ $ 1888 Perron,David A 2/19/2009 COUNTRY INN & SUITES 3/4/2009 1:42:20 PM Lodging, Rochester, Leadership Meeting/Rochester Incident Discussion and Safe Start Training $ $ $ 1889 Perron,David A 9/15/2009 DOOLITTLE'S WOODFI 9/30/2009 1:22:54 PM Dinner, MERC 2 day Leadership Meeting Ann Carlon Karl Bleser Jim Nieman $ $ $ 1890 Perron,David A 7/29/2009 FAMOUS DAVES # /17/ :16:12 AM Lunch, Bemidji Leadership Meeting Presentatiion (KB's group), Danny Quint $ $ $ 1891 Perron,David A 2/16/2009 GREEN MILL 3/4/2009 1:40:09 PM Rochester 3/4/2009 1:38:59 PM Lunch, Rochester Incident Discussion, Stan Shreve and Al Keuten, Green Mill $ $ $ Page 10 of 126

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