the company is committed to the safe and reliable delivery of natural gas to its customers . since 1991 , the company has placed an emphasis on the modernization of its distribution system through the renewal and replacement of its cast iron and bare steel natural gas distribution pipelines . with recent regulatory actions placing a greater emphasis on pipeline safety , the company continues to focus its efforts on completing its renewal and replacement program . management anticipates replacing all remaining cast iron and bare steel pipe within the next two years and expects to continue its renewal program with plans to replace first generation pre-1973 plastic pipe . the company is also dedicated to the safeguarding of its information technology systems . these systems contain confidential customer , vendor and employee information as well as important financial data . there is risk associated with the unauthorized access of this information with a malicious intent to corrupt data , cause operational disruptions , or compromise information . management believes it has taken reasonable security measures to protect these systems from cyber security attacks and other types of breaches ; however , there can be no guarantee that a breach will not occur . in the event of a breach , the company will execute its security incident response plan to assist with managing the incident . the company also maintains cyber-insurance coverage to mitigate financial implications resulting from a breach of confidential information . over 97 % of the company 's revenues are derived from the sale and delivery of natural gas to roanoke gas customers . the scc authorizes the rates and fees the company charges its customers for these services . these rates are designed to provide the company with the opportunity to recover its gas and non-gas expenses and to earn a reasonable rate of return for shareholders based on normal weather . normal weather refers to the average number of heating degree days ( an industry measure by which the average daily temperature falls below 65 degrees fahrenheit ) over the previous 30-year period . as the company 's business is seasonal in nature , volatility in winter weather and the commodity price of natural gas , can impact the effectiveness of the company 's rates in recovering its costs and providing a reasonable return for its shareholders . in order to mitigate the effect of weather variations , the company has certain approved rate mechanisms in place that help provide stability in earnings , adjust for volatility in the price of natural gas and provide a return on increased infrastructure investment . these mechanisms include a purchased gas adjustment factor ( pga ) , weather normalization adjustment factor ( wna ) , inventory carrying cost revenue and a steps to advance virginia energy ( save ) adjustment rider . the company 's approved billing rates include a component designed to allow for the recovery of the cost of natural gas used by its customers . the cost of natural gas is considered a pass-through cost and is independent of the non-gas rates of the company . this rate component , referred to as the pga clause , allows the company to pass along to its customers increases and decreases in natural gas costs incurred by its regulated operations . on a quarterly basis , the company files a pga rate adjustment request with the scc to adjust the gas cost component of its rates up or down depending on projected price and activity . once administrative approval is received , the company adjusts the gas cost component of its rates to reflect the approved amount . as actual costs will differ from the projections used in establishing the pga rate , the company will either over-recover or under-recover its actual gas costs during the period . the difference between actual costs incurred and costs recovered through the application of the pga is recorded as a regulatory asset or liability . at the end of the annual deferral period , the balance is amortized over an ensuing 12-month period as amounts are reflected in customer billings . the wna reduces the volatility in earnings due to the variability in temperatures during the heating season . the wna is based on a weather measurement band around the most recent 30-year temperature average . the wna provides the company with a level of earnings protection when weather is warmer than normal and provides its customers with 14 price protection when the weather is colder than normal . prior to april 2014 , the wna provided a weather band of 3 % above and below normal , whereby the company would bill its customers for the lost margin ( excluding gas costs ) for the impact of weather that was more than 3 % warmer than normal or refund customers the excess margin earned for weather that was more than 3 % colder than normal . effective with the wna year that began april 2014 , the 3 % weather band was removed and the wna is now based strictly on temperature variations from normal . for the fiscal year ended september 30 , 2015 , the company recorded a $ 609,000 reduction in revenue for weather that was approximately 6.5 % colder than normal . during the fiscal year ended september 30 , 2014 , the company recorded a reduction in revenue of $ 563,000 to reflect the wna adjustment for weather that was 8.8 % colder than normal . if the wna weather band had been 0 % for the entire fiscal 2014 instead of 3 % for the period october 1 , 2013 through march 31 , 2014 , revenue would have been adjusted down by $ 814,000. no revenue adjustment for wna was made for fiscal 2013 as the number of heating degree days fell within the 3 % band then in effect . story_separator_special_tag other expense other expense , net , increased by $ 146,770 primarily due to the absence of interest income related to the angd note which was paid off in fiscal 2013 combined with a greater level of corporate charitable giving and increased scc pipeline assessments . interest expense total interest expense remained virtually unchanged from fiscal 2013 as the company benefited in september from lower interest expense due to its debt refinancing which offset the increased interest incurred under the line-of-credit . income taxes income tax expense increased by $ 294,753 on higher pre-tax earnings . the effective tax rate for fiscal 2014 was 38.4 % compared to 38.3 % for 2013. net income and dividends net income for fiscal 2014 was $ 4,708,440 compared to $ 4,262,052 for fiscal 2013. basic and diluted earnings per share were $ 1.00 in fiscal 2014 compared to $ 0.91 in fiscal 2013. dividends declared per share of common stock were $ 0.74 in fiscal 2014 compared to $ 1.72 in fiscal 2013 , which included the one-time special dividend of $ 1.00. capital resources and liquidity due to the capital intensive nature of the utility business , as well as the related weather sensitivity , the company 's primary capital needs are for the funding of its continuing construction program , the seasonal funding of its natural gas inventories and accounts receivables and payment of dividends . to meet these needs , the company relies on its operating cash flows , line-of-credit agreement , long-term debt , and to a lesser extent , capital raised through the company 's stock plans . cash and cash equivalents increased by $ 135,477 in fiscal 2015 compared to decreases of $ 1,996,467 in fiscal 2014 and $ 6,063,647 in fiscal 2013. the following table summarizes the categories of sources and uses of cash : cash flow summary replace_table_token_12_th cash flows provided by operating activities : the seasonal nature of the natural gas business causes operating cash flows to fluctuate significantly during the year as well as from year to year . factors , including weather , energy prices , natural gas storage levels and customer collections , all contribute to working capital levels and related cash flows . generally , operating cash flows are positive during the second and third quarters as a combination of earnings , declining storage gas levels and collections on customer accounts all contribute to higher cash levels . during the first and fourth quarters , operating cash flows generally decrease due to the combination of increases in natural gas storage levels and rising customer receivable balances . 20 cash provided by operating activities was $ 16,761,000 in fiscal 2015 , $ 6,840,000 in fiscal 2014 and $ 10,037,000 in fiscal 2013. cash provided by operating activities increased by nearly $ 10,000,000 from last year primarily as a result of lower natural gas commodity prices and the extension of 50 % bonus depreciation for tax purposes for calendar 2014. the gas cost component of the company 's natural gas billing rates for the high volume winter period from january through march were derived based on natural gas futures pricing in early december 2014 when expectations were that prices would rise slightly during the period . instead , the commodity price of gas declined by nearly $ 1.50 per decatherm from december 2014 until early february 2015 , at which time the price leveled off . as a result , the company was over-recovered on gas costs for billings rendered during this time period . the company also benefited from the decline in natural gas prices as natural gas purchased for storage was at lower rates than in fiscal 2014. the company purchases natural gas for storage purposes during the spring and summer months for use during the fall and winter heating season . as natural gas prices remained at lower levels during the spring and summer , the price of gas in storage declined from $ 4.71 per decatherm at september 30 , 2014 to $ 3.38 at september 30 , 2015 , which resulted in an overall decline in storage inventory of $ 3,242,000. in addition , the extension of bonus depreciation to the end of calendar 2014 accounted for most of the increase in the deferred tax liability . operating cash flow also increased due to higher net income and depreciation amounts . the cash windfall on the over-recovery of gas costs will be short-lived as the excess collected will be refunded to customers in 2016. in addition , deferred tax liabilities related to accelerated and bonus depreciation on the company 's utility plant at september 30 , 2015 will begin to reverse in 2016 or later , resulting in additional cash outflows for payment of the taxes . conversely , during fiscal 2014 storage inventory balances increased by more than $ 1,000,000 and the company went from an over-collected position to an under-collected position , resulting in a $ 1,208,000 use of operating cash . story_separator_special_tag size= `` 2 `` style= `` font-family : times new roman `` > ( 3 ) recoverable through the pga process . ( 4 ) volumetric obligation is for the purchase of contracted decatherms of natural gas at market prices in effect at the time of purchase . unable to estimate related payment obligation until time of purchase . see note 9 to the consolidated financial statements . ( 5 ) accrued interest on line-of-credit balance at september 30 , 2015 , including minimum facility fee on unused line-of-credit . see note 3 to the consolidated financial statements . ( 6 ) semi-annual interest payment on 20-year $ 30.5 million note payable september 18 , 2034. see note 4 to the consolidated financial statements . ( 7 ) estimated minimum funding assuming application of credit balances in plan to offset funding . minimum funding requirements beyond five years is not available . see note 6 to the consolidated financial statements . (

cash flows used in investing activities : investing activities primarily consist of expenditures under the company 's construction program , which involves a combination of replacing aging bare steel and cast iron pipe with new plastic or coated steel pipe , making improvements to the lng plant and expansion of its natural gas system to meet the demands of customer growth . the company 's expenditures related to its pipeline renewal program and other system and infrastructure improvements and expansion have continued at elevated levels with total expenditures of $ 13,800,000 in fiscal 2015 , $ 14,700,000 in fiscal 2014 and approximately $ 10,000,000 in fiscal 2013. the company renewed 10 miles of bare steel and cast iron natural gas distribution main and replaced 594 services in fiscal 2015. this compares to 13.6 miles of main and 942 services in fiscal 2014 and 13 miles of main and 1,064 services in fiscal 2013. total costs related to the renewal program continue to increase as the less complex and highly concentrated customer areas of the company 's natural gas distribution system have been completed , leaving the more difficult sections to be done . completion of the remaining pipeline replacement will more than likely be at a higher cost . the company 's capital expenditures also included costs to extend mains and services to 609 new customers in fiscal 2015 compared to 673 in fiscal 2014 and 468 in fiscal 2013. in addition , the company completed a significant main relocation and replacement of the compressor at the lng plant in fiscal 2015. rgc resources is committed to the safe and reliable delivery of natural gas to its customers and , as a result , plans to commit the necessary resources to its pipeline renewal program with an expectation to replace all remaining cast iron and bare steel pipe within the next two years . as a reflection of this commitment , the company 's capital budget for next year is currently estimated to be in excess of fiscal 2015 with the continuation of the pipeline replacement program and the replacement of two additional transfer stations .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows used in investing activities : investing activities primarily consist of expenditures under the company 's construction program , which involves a combination of replacing aging bare steel and cast iron pipe with new plastic or coated steel pipe , making improvements to the lng plant and expansion of its natural gas system to meet the demands of customer growth . the company 's expenditures related to its pipeline renewal program and other system and infrastructure improvements and expansion have continued at elevated levels with total expenditures of $ 13,800,000 in fiscal 2015 , $ 14,700,000 in fiscal 2014 and approximately $ 10,000,000 in fiscal 2013. the company renewed 10 miles of bare steel and cast iron natural gas distribution main and replaced 594 services in fiscal 2015. this compares to 13.6 miles of main and 942 services in fiscal 2014 and 13 miles of main and 1,064 services in fiscal 2013. total costs related to the renewal program continue to increase as the less complex and highly concentrated customer areas of the company 's natural gas distribution system have been completed , leaving the more difficult sections to be done . completion of the remaining pipeline replacement will more than likely be at a higher cost . the company 's capital expenditures also included costs to extend mains and services to 609 new customers in fiscal 2015 compared to 673 in fiscal 2014 and 468 in fiscal 2013. in addition , the company completed a significant main relocation and replacement of the compressor at the lng plant in fiscal 2015. rgc resources is committed to the safe and reliable delivery of natural gas to its customers and , as a result , plans to commit the necessary resources to its pipeline renewal program with an expectation to replace all remaining cast iron and bare steel pipe within the next two years . as a reflection of this commitment , the company 's capital budget for next year is currently estimated to be in excess of fiscal 2015 with the continuation of the pipeline replacement program and the replacement of two additional transfer stations .
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 Suspicious Activity Report : the company is committed to the safe and reliable delivery of natural gas to its customers . since 1991 , the company has placed an emphasis on the modernization of its distribution system through the renewal and replacement of its cast iron and bare steel natural gas distribution pipelines . with recent regulatory actions placing a greater emphasis on pipeline safety , the company continues to focus its efforts on completing its renewal and replacement program . management anticipates replacing all remaining cast iron and bare steel pipe within the next two years and expects to continue its renewal program with plans to replace first generation pre-1973 plastic pipe . the company is also dedicated to the safeguarding of its information technology systems . these systems contain confidential customer , vendor and employee information as well as important financial data . there is risk associated with the unauthorized access of this information with a malicious intent to corrupt data , cause operational disruptions , or compromise information . management believes it has taken reasonable security measures to protect these systems from cyber security attacks and other types of breaches ; however , there can be no guarantee that a breach will not occur . in the event of a breach , the company will execute its security incident response plan to assist with managing the incident . the company also maintains cyber-insurance coverage to mitigate financial implications resulting from a breach of confidential information . over 97 % of the company 's revenues are derived from the sale and delivery of natural gas to roanoke gas customers . the scc authorizes the rates and fees the company charges its customers for these services . these rates are designed to provide the company with the opportunity to recover its gas and non-gas expenses and to earn a reasonable rate of return for shareholders based on normal weather . normal weather refers to the average number of heating degree days ( an industry measure by which the average daily temperature falls below 65 degrees fahrenheit ) over the previous 30-year period . as the company 's business is seasonal in nature , volatility in winter weather and the commodity price of natural gas , can impact the effectiveness of the company 's rates in recovering its costs and providing a reasonable return for its shareholders . in order to mitigate the effect of weather variations , the company has certain approved rate mechanisms in place that help provide stability in earnings , adjust for volatility in the price of natural gas and provide a return on increased infrastructure investment . these mechanisms include a purchased gas adjustment factor ( pga ) , weather normalization adjustment factor ( wna ) , inventory carrying cost revenue and a steps to advance virginia energy ( save ) adjustment rider . the company 's approved billing rates include a component designed to allow for the recovery of the cost of natural gas used by its customers . the cost of natural gas is considered a pass-through cost and is independent of the non-gas rates of the company . this rate component , referred to as the pga clause , allows the company to pass along to its customers increases and decreases in natural gas costs incurred by its regulated operations . on a quarterly basis , the company files a pga rate adjustment request with the scc to adjust the gas cost component of its rates up or down depending on projected price and activity . once administrative approval is received , the company adjusts the gas cost component of its rates to reflect the approved amount . as actual costs will differ from the projections used in establishing the pga rate , the company will either over-recover or under-recover its actual gas costs during the period . the difference between actual costs incurred and costs recovered through the application of the pga is recorded as a regulatory asset or liability . at the end of the annual deferral period , the balance is amortized over an ensuing 12-month period as amounts are reflected in customer billings . the wna reduces the volatility in earnings due to the variability in temperatures during the heating season . the wna is based on a weather measurement band around the most recent 30-year temperature average . the wna provides the company with a level of earnings protection when weather is warmer than normal and provides its customers with 14 price protection when the weather is colder than normal . prior to april 2014 , the wna provided a weather band of 3 % above and below normal , whereby the company would bill its customers for the lost margin ( excluding gas costs ) for the impact of weather that was more than 3 % warmer than normal or refund customers the excess margin earned for weather that was more than 3 % colder than normal . effective with the wna year that began april 2014 , the 3 % weather band was removed and the wna is now based strictly on temperature variations from normal . for the fiscal year ended september 30 , 2015 , the company recorded a $ 609,000 reduction in revenue for weather that was approximately 6.5 % colder than normal . during the fiscal year ended september 30 , 2014 , the company recorded a reduction in revenue of $ 563,000 to reflect the wna adjustment for weather that was 8.8 % colder than normal . if the wna weather band had been 0 % for the entire fiscal 2014 instead of 3 % for the period october 1 , 2013 through march 31 , 2014 , revenue would have been adjusted down by $ 814,000. no revenue adjustment for wna was made for fiscal 2013 as the number of heating degree days fell within the 3 % band then in effect . story_separator_special_tag other expense other expense , net , increased by $ 146,770 primarily due to the absence of interest income related to the angd note which was paid off in fiscal 2013 combined with a greater level of corporate charitable giving and increased scc pipeline assessments . interest expense total interest expense remained virtually unchanged from fiscal 2013 as the company benefited in september from lower interest expense due to its debt refinancing which offset the increased interest incurred under the line-of-credit . income taxes income tax expense increased by $ 294,753 on higher pre-tax earnings . the effective tax rate for fiscal 2014 was 38.4 % compared to 38.3 % for 2013. net income and dividends net income for fiscal 2014 was $ 4,708,440 compared to $ 4,262,052 for fiscal 2013. basic and diluted earnings per share were $ 1.00 in fiscal 2014 compared to $ 0.91 in fiscal 2013. dividends declared per share of common stock were $ 0.74 in fiscal 2014 compared to $ 1.72 in fiscal 2013 , which included the one-time special dividend of $ 1.00. capital resources and liquidity due to the capital intensive nature of the utility business , as well as the related weather sensitivity , the company 's primary capital needs are for the funding of its continuing construction program , the seasonal funding of its natural gas inventories and accounts receivables and payment of dividends . to meet these needs , the company relies on its operating cash flows , line-of-credit agreement , long-term debt , and to a lesser extent , capital raised through the company 's stock plans . cash and cash equivalents increased by $ 135,477 in fiscal 2015 compared to decreases of $ 1,996,467 in fiscal 2014 and $ 6,063,647 in fiscal 2013. the following table summarizes the categories of sources and uses of cash : cash flow summary replace_table_token_12_th cash flows provided by operating activities : the seasonal nature of the natural gas business causes operating cash flows to fluctuate significantly during the year as well as from year to year . factors , including weather , energy prices , natural gas storage levels and customer collections , all contribute to working capital levels and related cash flows . generally , operating cash flows are positive during the second and third quarters as a combination of earnings , declining storage gas levels and collections on customer accounts all contribute to higher cash levels . during the first and fourth quarters , operating cash flows generally decrease due to the combination of increases in natural gas storage levels and rising customer receivable balances . 20 cash provided by operating activities was $ 16,761,000 in fiscal 2015 , $ 6,840,000 in fiscal 2014 and $ 10,037,000 in fiscal 2013. cash provided by operating activities increased by nearly $ 10,000,000 from last year primarily as a result of lower natural gas commodity prices and the extension of 50 % bonus depreciation for tax purposes for calendar 2014. the gas cost component of the company 's natural gas billing rates for the high volume winter period from january through march were derived based on natural gas futures pricing in early december 2014 when expectations were that prices would rise slightly during the period . instead , the commodity price of gas declined by nearly $ 1.50 per decatherm from december 2014 until early february 2015 , at which time the price leveled off . as a result , the company was over-recovered on gas costs for billings rendered during this time period . the company also benefited from the decline in natural gas prices as natural gas purchased for storage was at lower rates than in fiscal 2014. the company purchases natural gas for storage purposes during the spring and summer months for use during the fall and winter heating season . as natural gas prices remained at lower levels during the spring and summer , the price of gas in storage declined from $ 4.71 per decatherm at september 30 , 2014 to $ 3.38 at september 30 , 2015 , which resulted in an overall decline in storage inventory of $ 3,242,000. in addition , the extension of bonus depreciation to the end of calendar 2014 accounted for most of the increase in the deferred tax liability . operating cash flow also increased due to higher net income and depreciation amounts . the cash windfall on the over-recovery of gas costs will be short-lived as the excess collected will be refunded to customers in 2016. in addition , deferred tax liabilities related to accelerated and bonus depreciation on the company 's utility plant at september 30 , 2015 will begin to reverse in 2016 or later , resulting in additional cash outflows for payment of the taxes . conversely , during fiscal 2014 storage inventory balances increased by more than $ 1,000,000 and the company went from an over-collected position to an under-collected position , resulting in a $ 1,208,000 use of operating cash . story_separator_special_tag size= `` 2 `` style= `` font-family : times new roman `` > ( 3 ) recoverable through the pga process . ( 4 ) volumetric obligation is for the purchase of contracted decatherms of natural gas at market prices in effect at the time of purchase . unable to estimate related payment obligation until time of purchase . see note 9 to the consolidated financial statements . ( 5 ) accrued interest on line-of-credit balance at september 30 , 2015 , including minimum facility fee on unused line-of-credit . see note 3 to the consolidated financial statements . ( 6 ) semi-annual interest payment on 20-year $ 30.5 million note payable september 18 , 2034. see note 4 to the consolidated financial statements . ( 7 ) estimated minimum funding assuming application of credit balances in plan to offset funding . minimum funding requirements beyond five years is not available . see note 6 to the consolidated financial statements . (

