20240806Staff 1-8 to AVU.pdf

RECEIVED
Tuesday, August 6, 2024 3:45:57 PM
IDAHO PUBLIC
UTILITIES COMMISSION
CHRIS BURDIN
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83720-0074
[phone]
IDAHO BAR NO. 9810
Street Address for Express Mail:
11331 W CHINDEN BLVD, BLDG 8, SUITE 201-A
BOISE, ID 83714
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE POWER COST )
ADJUSTMENT (PCA)ANNUAL RATE ) CASE NO. AVU-E-24-07
ADJUSTMENT FILING OF AVISTA )
CORPORATION )
FIRST PRODUCTION
REQUEST OF THE
COMMISSION STAFF
TO AVISTA CORPORATION
Staff of the Idaho Public Utilities Commission,by and through its attorney of record,
Chris Burdin, Deputy Attorney General, requests that Avista Corporation, doing business as
Avista Utilities (hereinafter"Avista" or"Company")provide the following documents and
information as soon as possible, but no later than TUESDAY,AUGUST 20, 2024.1
This Production Request is to be considered as continuing, and the Company is requested
to provide,by way of supplementary responses, additional documents that it, or any person
acting on its behalf, may later obtain that will augment the documents or information produced.
Please provide answers to each question, supporting workpapers that provide detail or are
the source of information used in calculations, and the name,job title, and telephone number of
1 Staff is requesting an expedited response. If responding by this date will be problematic,please call Staff s
attorney at(208)334-0314.
FIRST PRODUCTION REQUEST
TO AVISTA 1 AUGUST 6, 2024

the person preparing the documents. Please also identify the name,job title, location, and
telephone number of the record holder.
In addition to the written copies provided as response to the requests, please provide all
Excel spreadsheets and electronic files with formulas intact and enabled.
REQUEST NO. 1: Please provide copies or access to workpapers, memorandums, and
reports that document any external and internal reviews performed on any PCA components for
the PCA test year, July 2023 through June 2024 (power supply costs, including coal and gas burn
expense, coal contracts, coal reports, coal inventories, wheeling expense, and PCA deferral
accounting, as an example). Please include within your response any documentation prepared
for Sarbanes-Oxley (SOX), internal audit, external audit, other jurisdictional inquiries, and
communications (including but not limited to data requests, comments, memoranda, reports, and
orders).
REQUEST NO. 2: To the extent not previously provided,please provide a list of all
Internal audit department audits and reviews that were performed within the last three years or
are planned to be performed associated with all components of the PCA: the activities of
commercial and trading, coal expense, coal management, coal operations/plant management,
joint and affiliate transactions, natural gas expense, wheeling expense and revenues, PCA
deferral accounting, and so forth. Please include within your response a contact name to obtain
copies and discuss the audits.
REQUEST NO. 3: For the PCA year(July 2023 to June 2024),please provide the
following:
a. A spreadsheet containing all entries by month pertaining to the following actual
expenses:
i. 555 Purchased Power;
ii. 447 Sale for Resale;
iii. 501 Thermal Fuel;
iv. 547 CT Fuel;
V. 456 Transmission Rev;
FIRST PRODUCTION REQUEST
TO AVISTA 2 AUGUST 6, 2024

vi. 565 Transmission Exp;
vii. 557 Expenses;
viii. 537 MT. Invasive Species;
ix. 557 Expense Broker Fees;
X. 557 Resource Optimization; and
xi. Actual REC Revenue.
b. Include within your response sufficient detail from which to select the transactions for
testing such as the transaction description, vendor name,posting month, MWhs,
sequence number, dollar amount, and account number where posted; and
c. Reconcile the data provided to the actual net power expense categories included
within the Company's PCA Report and forthcoming PCA Application.
REQUEST NO. 4: Please provide a copy of the Company's hourly generation logs by
plant for the PCA year(July 2023 to June 2024).
REQUEST NO. 5: Please provide a copy of all reports that discuss operational
problems with any component of the Company's generation fleet during the PCA test year.
REQUEST NO. 6: Please provide supporting documentation as well as a narrative on
how the Idaho actual sales were calculated, along with any safeguards or internal controls to
ensure its accuracy.
REQUEST NO. 7: Please provide the Company's most recent risk management policy.
Please include within your response any changes made since January 1, 2023, to date and the
underlying reasons for those changes.
REQUEST NO. 8: Please identify any changes to the risk management policy that are
under consideration that could be implemented in the future. Please include within your
response the underlying reasons for those changes.
FIRST PRODUCTION REQUEST
TO AVISTA 3 AUGUST 6, 2024

DATED at Boise, Idaho, this 61h day of August 2024.
L* M,
Chris Burdin
Deputy Attorney General
I:\Utility\UMISC\PRDREQ\AVU-E-24-07 PR#I.docx
FIRST PRODUCTION REQUEST
TO AVISTA 4 AUGUST 6, 2024

CERTIFICATE OF SERVICE
1 HEREBY CERTIFY THAT I HAVE THIS �l)AY OF AUGUST 2024,
SERVED THE FOREGOING FIRST PRODUCTION REQUEST OF THE COMMISSION
STAFF TO AVISTA CORPORATION, IN CASE NO. AVU-E-24-07, BY E-MAILING A
COPY THEREOF TO THE FOLLOWING:
PATRICK EHRBAR DAVID J MEYER
DIR OF REGULATORY AFFAIRS VP & CHIEF COUNSEL
AVISTA CORPORATION AVISTA CORPORATION
PO BOX 3727 PO BOX 3727
SPOKANE WA 99220-3727 SPOKANE WA 99220-3727
E-mail: patrick.ehrbargavistacorp.com E-mail: david.me ergavistacorp.com
dockets(a,avistacorp.com
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PATRICIA JORDAN, S CRETARY
CERTIFICATE OF SERVICE