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Vice President (Contact)
 Mr. Warner has over 33 years of experience as a consultant, CPA, Certified Depreciation Professional (CDP), forensic accountant, strategic planner and regulatory executive. For 25 years, he served in regulatory, strategic planning and accounting management capacities for Williams Gas Pipelines-West and Kern River Gas Transmission Company. His management experience includes: Rates and governmental affairs, property and inventory accounting, financial reporting, regulatory research, tariffs, nominations and strategic planning. While the Director of Regulatory and Governmental Affairs and Manager of Rates and Strategic Planning in those organizations, he directed the litigation or settlement of six complete natural gas pipeline rate cases, two postage stamp vs. zone rate hearings and one storage service unbundling proceeding.
Mr. Warner testified and/or presented testimony on regulatory policy, rate design, levelized and traditional rates, cost of service, capital structure and depreciation issues before the Federal Regulatory Energy Regulatory Commission. He sponsored evidence on transmission depreciation, unit-of production depreciation, negative salvage, depreciation of levelized assets and depreciation rates for general plant.
He directed the litigation and testified for Williams’ Alaskan refinery before the Regulatory Commission of Alaska in a state rate case pertaining to the oil pipeline rates charged on the Trans Alaska Pipeline System. He testified before the British Columbia Utilities Commission in a comparative pipeline hearing. He testified on the impact of regulation on valuations in ad valorem tax proceedings before the Utah and Idaho state tax commissions.
Mr. Warner managed Williams Gas Pipeline-West’s strategic planning function where he facilitated effective strategies for the business unit. During that period, he directed financing, cost of service and rate strategies for investments in expansion projects ($2 billion), including for Northwest Pipeline Corporation, Kern River Gas Transmission Company, and the Georgia Straight Pipeline Project, a project to deliver gas from Washington State to Vancouver Island in British Columbia.
Since joining BWMQ Mr. Warner has provided services to natural gas pipelines, oil pipelines, energy producers, refineries, gas and electric distributors, and state agencies. Projects have included: Cost of service, depreciation and rate design work in rate cases: projecting costs of service, surcharges and base rates of pipelines; modeling pricing alternatives for expansion projects in the oil pipeline and natural gas industries; providing studies of emerging industry issues (LNG, fuel and lost and unaccounted-for gas); evaluating potential acquisitions for midstream, gas pipeline and gas and electric distribution clients; performing competition and marketing studies; forensic accounting for litigation in the oil pipeline industry; bankruptcy claim valuation; and providing income tax consulting associated with master limited partnerships.
Mr. Warner graduated with a Bachelor of Science degree in accounting from Brigham Young University in 1975. He received a MBA degree from the University of Utah in 1981. He is a licensed certified public accountant in Utah and was formerly licensed in Illinois. Mr. Warner is certified in financial forensics by the American Institute of CPAs. Mr. Warner has held Series 7 and Series 63 securities licenses. While working for Arthur Andersen & Co. in Chicago and San Francisco during the 1970s, his audit clients included a variety of banks, and gas and electric utilities. Mr. Warner is active in Rotary International and teaches accounting and finance courses at the University of Phoenix.
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