20241105AVU to Staff 8 Supplemental and 13.pdf

RECEIVED
Tuesday, November 5, 2024
AVISTA CORPORATION IDAHO PUBLIC
RESPONSE TO REQUEST FOR INFORMATION UTILITIES COMMISSION
JURISDICTION: IDAHO DATE PREPARED: 11/05/2024
CASE NO: AVU-E-24-09/AVU-G-24-03 WITNESS: N/A
REQUESTER: IPUC RESPONDER: Kim Boynton
TYPE: Production Request DEPARTMENT: Energy Efficiency
REQUEST NO.: Staff-08 Supplemental TELEPHONE: [phone]
REQUEST:
Please provide cost-effectiveness workpapers and calculations for all DSM programs and
measures by year(2022 and 2023)in Excel format with formulas intact and all assumptions clearly
defined. Please include savings per unit and assumption source for each measure.
RESPONSE:
Please see the following attachments for the requested information:
• Staff-PR-08-Attachment A—2022 Workpapers
• Staff-PR-08-Attachment B —2023 Electric Workpapers
• Staff-PR-08-Attachment C—2023 Natural Gas Workpapers
Whenever possible, costs are allocated to each state based on the actual tasked worked (time and
materials). If an activity supports multiple states and fuel types, costs are split between the
states/fuels using an allocation that is based on the proportional efforts of the engagement. When
those splits cannot be further determined, the Company allocates based on a 70%/30% split for
Washington/Idaho.
SUPLEMENTAL RESPONSE (11/06/2024):
Please see Staff-PR-08 Supplemental Attachment A for the Company's 2022 workpapers. This
Excel is intended to replace, in its entirety, the Excel previously provided as
Staff-PR-08-Attachment A.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 11/04/2024
CASE NO: AVU-E-24-09/AVU-G-24-03 WITNESS: N/A
REQUESTER: IPUC RESPONDER: Kim Boynton
TYPE: Production Request DEPARTMENT: Energy Efficiency
REQUEST NO.: Staff-13 TELEPHONE: [phone]
REQUEST:
Please provide copies of all invoices and other supporting documentation, such as contracts,
incentive requests, approvals, and calculations for the expenses charged to the gas and electric
Demand Side Management("DSM") listed on Confidential Attachment A.
RESPONSE:
Please see Staff-PR-13 Attachment A for the requested invoices related to electric services and
Staff-PR-13 Attachment B for the requested invoices related to natural gas services. For ease of
review by Staff, this information has been compiled into respective compressed (zipped) folder
formats, with the individual invoices provided in the order presented within the Confidential
Attachment A provided from Staff,and each labeled according to the"Vendor Name"listed within
that document.
It should be noted that while assembling the requested information, Avista addressed each of the
questions initially proposed within Staff s Confidential Attachment A by correcting any issues
identified or ensuring that the invoices provided would appropriately answer any lingering
questions. Through this process, a handful of mis-allocated expenses were identified for invoices
paid to Helveticka, Applied Energy Group (AEG), Spokane Neighborhood Action Partners
(SNAP), and Cohen Ventures Inc., dba Energy Solutions. In response to these findings,the energy
efficiency team reviewed all invoices paid to these organizations within 2022-2023 time period to
determine if any additional coding errors had occurred. Three additional invoices from Helveticka
were determined to have been coded incorrectly. Corrections have since been submitted for all
coding errors. Energy efficiency management has also determined that the errors identified were
due primarily to new staff performing this invoice coding in 2022-2023, and has implemented
several remedial steps to mitigate such issues in the future. First,the energy efficiency team, in its
entirety,will be required to complete mandatory project accounting training in 2025.Additionally,
the authorization levels currently set within the Company's accounting system will be reviewed to
ensure appropriate controls are in place for coding and authorization of invoices. Energy
efficiency management has also requested an internal audit of Energy Efficiency project coding
for invoices, timesheets, and employee expense reimbursements for program year 2024 to be
conducted in Q2 of 2025.
The table below shows a breakdown of the corrections made to both the electric and natural gas
balances.

Idaho Electric DSM Tariff Corrections
Vendor Invoice Amount Allocated to ID Issue Remediation Net Transfer
SPOKANE NEIGHBORHOOD ACTION PARTNERS $ 29,740.26 $ 29,740.26 Incorrect Project Number selected Transfer total to WA gas instead $ (29,740.26)
SPOKANE NEIGHBORHOOD ACTION PARTNERS $ 78,89121 $ 78,891.21 Incorrect Project Number selected Transfer total to WA gas instead $ (78,891.21)
HELVETICKA INC $ 2,412.00 $ 723.60 Allocation Project used instead of WA specific Reverse ID portion to WA $ (723.60)
HELVETICKA INC $ 10,16325 $ 3,048.98 Allocation Project used instead of Idaho specific Reverse WA portion to ID $ 7,114.28
HELVETICKA INC $ 14,45625 $ 4,336.88 Allocation Project used instead of WA specific Reverse ID portion to WA $ (4,336.88)
Total S (106,577.67)
Idaho Gas DSM Tariff Corrections
Vendor Invoice Amount Allocated to ID Issue Remediation Net Transfer
APPLIED ENERGY GROUP $ 5,377.50 $ 1,613.25 Allocation Project used instead of WA specific Reverse ID portion to WA $ (1,613.25)
APPLIED ENERGY GROUP $ 3,468.50 $ 1,040.55 Allocation Project used instead of WA specific Reverse ID portion to WA $ (1,040.55)
APPLIED ENERGY GROUP $ 2,485.25 $ 745.58 Allocation Project used instead of WA specific Reverse ID portion to WA $ (745.58)
HELVETICKA INC $ 1,60625 $ 481.88 Allocation Project used instead of WA specific Reverse ID portion to WA $ (481.88)
HELVETICKA INC $ 268.00 $ 80.40 Allocation Project used instead of WA specific Reverse ID portion to WA $ (80.40)
HELVETICKA INC $ 1,129.25 $ 338.78 Allocation Project used instead of Idaho specific Reverse WA portion to ID $ 790.48
Total$ (3,171.18)