20250228AVU to Staff 1-2_5-11_16-17_19_23_25_27-28_39.pdf

RECEIVED
February 28, 2025
AVISTA CORPORATION IDAHO PUBLIC
RESPONSE TO REQUEST FOR INFORMATION UTILITIES COMMISSION
JURISDICTION: IDAHO DATE PREPARED: 02/26/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Marcus Garbarino
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-001 TELEPHONE: [phone]
REQUEST:
Please provide copies of the monthly trial balances from January 2023 through the most
current month available. Please supplement your response when additional months become
available throughout 2025.
RESPONSE:
Please see Staff PR 001-Attachment A for the Period January 2023 through January 2025.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/26/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Marcus Garbarino
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-002 TELEPHONE: [phone]
REQUEST:
Please provide a copy of the Company Chart of Accounts.
RESPONSE:
Please see Staff PR 002-Attachment A.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 2/26/2025
CASE NO: AVU-E-25-01/AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Paul Kimball
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-005 TELEPHONE: [phone]
REQUEST:
Please provide a copy of all regulatory orders relating to Avista Utilities or its subsidiaries issued
by state agencies in Oregon, Washington, Alaska, or the Federal Energy Regulatory Commission
(FERC) in 2023 through 2025 to date.
RESPONSE:
Please see Staff_PR_005 Attachment A for the State Orders and Staff_PR_005 Attachment B for
the FERC Orders.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 03/06/2025
CASE NO: AVU-E-25-01/AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Heidi Evans
TYPE: Production Request DEPARTMENT: Operations
REQUEST NO.: Staff-006 TELEPHONE: [phone]
REQUEST:
Please summarize all of the Company' s environmental cleanup costs during 2023 and 2024.
Please show all account numbers and the amount booked to each subaccount.
RESPONSE:
Please see Staff AR_006 Attachment A for the requested information.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO.: AVU-E-25-01/AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Paul Kimball
TYPE: Production Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff-007 TELEPHONE: [phone]
REQUEST:
Please provide access to all employee newsletters issued in 2023 and 2024.
RESPONSE:
The employee newsletter is the "e.view" which is emailed weekly to all employees. Please see
Staff_AR_007 Attachment A for a copy of the February 15, 2023 newsletter. Providing copies of
all newsletters would be unduly burdensome.
All prior newsletters are available on the Company's email servers. The Company will provide
digital access to these employee newsletters upon request during Staff s on-site audit.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kevin Christie
REQUESTER: IPUC RESPONDER: Adam Munson
TYPE: Production Request DEPARTMENT: Finance
REQUEST NO.: Staff-008 TELEPHONE: [phone]
REQUEST:
Please provide a matrix identifying the major capital expenditure approval levels that includes
the dollar level of authorization by employee title, division, and company. Please include within
your response the dollar level at which the individual capital expenditures require approval by
the Board of Directors.
RESPONSE:
The Company maintains an approval hierarchy within Oracle for all expenditures. Approval levels
are periodically reviewed for appropriateness. Approval levels, effective October 1, 2024, are
shown below.
EBS Approval Tiers
TIER THRESHOLD DEFINITION Title
TIER 1 LESS THAN $10,000 Non-Manager
TIER 2 LESS THAN $50,000 Manager
TIER 3 LESS THAN $250,000 Director
TIER 4 LESS THAN $500,000 Vice President
TIER 5 LESS THAN $3,000,000 Sr. Vice President
TIER 6 LESS THAN $5,000,000 Sr. Vice President
TIER 7 LESS THAN $10,000,000 Chief Executive Officer
TIER 8 More than$10,000,000 Board Approval

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Joel Anderson
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 009 TELEPHONE: [phone]
REQUEST:
Please provide an analysis of any sales of land and/or plant for the years 2023 through 2025 to
date,if any. Please show gains, losses, and supporting documentation including accounting entries
for removal of items from rate base.
RESPONSE:
Please see Staff_PR_009-Attachment A. The attachment includes a summary of the property sold
and a detailed listing of the journal entries posted to FERC Account No. 421100.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Joel Anderson
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 010 TELEPHONE: [phone]
REQUEST:
Please provide the details of any planned sales of land and/or plant for the remainder of 2025
through 2026. Please include within your response the estimated date of these sales and planned
accounting treatment.
RESPONSE:
There have been no sales in 2025 to date, as shown in Staff_PR_009. We currently have no
planned sales of land or property for the remainder of 2025 and 2026.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Lindsey Thomas
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 011 TELEPHONE: [phone]
REQUEST:
Please provide a list of "out-of-period adjustments" and "extraordinary items" for the years
2023 through 2025 to date.
RESPONSE:
The Company believes there are no extraordinary items for years 2023 through 2025 year to date,
which includes the test period of twelve months ended June 30, 2024, with the exception of the
non-reoccurring items removed from the test period within Miscellaneous Adjustment 2.08 (i.e.,
Pole Rental Revenue (electric) and Williams Gas EOP (natural gas)). Each month, as the Results
of Operations reports are prepared, the Company reviews unusual fluctuations in revenues and
expenses. Certain prior period costs are removed at that time (primarily tax return true-ups for
prior years).

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Joel Anderson
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 016 TELEPHONE: [phone]
REQUEST:
Please provide data regarding the Company's credit card usage during the test year. This should
include date, amount, employee number, description of purchase,whether the expense is included
in this case, and any other useful information.
RESPONSE:
Please see Staff PR_016-Attachment A. The attachment includes a summary and detail of the
Company's credit card usage during the test year.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kevin Christie
REQUESTER: IPUC RESPONDER: Amy Boettner
TYPE: Production Request DEPARTMENT: Internal Audit
REQUEST NO.: Staff-017 TELEPHONE: [phone]
REQUEST:
Please provide copies of all Audit Reports issued by the Company's internal auditors for all audits
completed during 2023 through 2025 to date.
RESPONSE:
Staff_DR_017 Attachment A is a listing of our audits from 2023 to present. The listing includes
the date of the audit report, title of the audit and a brief description of the audit.
Staff_DR_017 Attachment B is a listing of our internal audit reports that are protected by attorney
client privilege. The listing includes the date of the audit report, title of the audit and a brief
description of the audit.
Providing copies of all the reports would be unduly burdensome. Digital access to all reports, or
specific reports identified by Staff, will be available during Staff s on-site audit.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Lindsey Thomas
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 023 TELEPHONE: [phone]
RESPONSE:
Please provide the quantifiable savings from any cost/workforce reduction programs during the
past five years. Please provide any additional workforce reduction programs planned for 2025
through 2026.
RESPONSE:
The last quantifiable workforce reduction was completed in 2012 with the Company's Voluntary
Severance Incentive Plan (VSIP). Since VSIP, no workforce reduction programs have been made
and none are currently anticipated. However, in an effort to mitigate the annual growth in
operating expenses, Avista has ongoing hiring restrictions, which requires approval by the
Chairman/President/CEO, the President of the Utility, the Chief Financial Officer, and the VP of
Safety and Human Resources for all replacement or new hire positions.
In addition to base wages, the Company also provides variable pay (in the form of pay-at-risk
incentive compensation) and a comprehensive benefit package. Each component is carefully
considered within the overall package in order to provide total compensation, which will be
cost-effective for the Company, remain attractive to employees, and is an effective recruitment
tool. In order to manage costs for total compensation, adjustments have been made to the benefits
portion of compensation. Please see the Company's response to Staff_PR_024 for additional
information regarding benefits and retirement plans. See also Staff_PR_029 for an explanation of
the basis for setting employee compensation by employee group.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Kaylene Schultz
REQUESTER: IPUC RESPONDER: Lindsey Thomas
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff- 025 TELEPHONE: [phone]
REQUEST:
Please provide the amount of Supplemental Executive Retirement Plan expense, if any, which is
included in the test year.
RESPONSE:
No Supplemental Executive Retirement Plan expenses have been included in the test year.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01/AVU-G-25-01 WITNESS: Kevin Christie
REQUESTER: IPUC RESPONDER: Paul Kimball
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff—027 TELEPHONE: [phone]
REQUEST:
Please provide access to the Board of Directors' meeting minutes for each meeting in 2023 through
2025 to date.
RESPONSE:
Staff will have access to these materials during their on-site audit. The requested information is
confidential and would be unduly burdensome to provide.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01/AVU-G-25-01 WITNESS: Kevin Christie
REQUESTER: IPUC RESPONDER: Paul Kimball
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff—028 TELEPHONE: [phone]
REQUEST:
Please provide copies of the Board of Directors' materials distributed for/at meetings from 2023
through 2025 to date. Please also include the same for the Compensation Committee.
RESPONSE:
Staff will have access to these materials during their on-site audit. The requested information is
confidential and would be unduly burdensome to provide.

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 02/27/2025
CASE NO: AVU-E-25-01 /AVU-G-25-01 WITNESS: Joseph Miller
REQUESTER: IPUC RESPONDER: Joe Miller
TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-039 TELEPHONE: [phone]
REQUEST:
Please provide a copy of the Company's policy for main extensions.
RESPONSE:
See the attachment labeled "Staff_PR_039 Attachment A" which contains the Company's
Schedule 151 tariff(Gas Extension Policy—Idaho).