20150728AVU to Staff 24.docx

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATIONJURISDICTION:IDAHODATE PREPARED:07/15/2015CASE NO.:AVU-E-15-05/AVU-G-15-01WITNESS:Mark ThiesREQUESTER:IPUCRESPONDER:Adam MunsonTYPE:Production RequestDEPARTMENT:FinanceREQUEST NO.:Staff-024TELEPHONE:[phone]REQUEST:Please provide a copy of each adjusting journal entry proposed by the Company’s independent auditors in their two (2) most recent audits of the Company. Please include within your response the documentation supporting these adjustments, and documentation supporting any items that the Company decided to not adjust that are not reflected in the Company’s financial records and/or financial statements.RESPONSE:There were no adjusting entries proposed. Please see Staff_PR_024 Attachment A and B for the “passed upon” adjustments.