20210512Avista to Staff 178-181.pdf

AVISTA CORPORATION
RESPONSE TO REQ[TEST FOR INFORMATION
IDAHO DATE PREPARED: 05llll202l
AW-E-21-01 / AW-c-21-01 WITNESS: Mark ThiesIPUC RESPONDER: Janice Gibler
Production Request DEPARTMENT: tnternal AuditStaff-178 TELEPHONE: [phone]
RECEIWD
2021Mry 12, PM 3:31
IDAEO PUBLIC
UTILITIES COMMISSION
ruRISDICTION
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
REQUEST:
Please provide copies of the following Internal Audit Reports, and include all intErnal charges
incurred during the audit and how those charges were allocated to the Company's jurisdictions
1. AEL&P Incentive Plan audit
2. Certificate Lifecycle Management Follow-Up review
3. Debt Issuance and Reacquisition Costs Review - Regulatory Requirement
4. Employee and Board of Directors Expense Audit
5. First Care Clinic Physical Security Review
6. Parking Garage Contract Review
7. Security Program review
8. Steam Plant Kitchen and Brewery Follow-Up Review
9. Steam Plant Kitchen and Brewery Internal Controls Review
RESPONSE:
Please see Avista's response 178C, which contains TRADE SECRET, PROPRIETARY or
CONFIDENTIAL information and exempt from public view and is separately filed under
IDAPA 31.01.01, Rule 067 and233, and Section 9-340D, Idatro Code.
Attached are the audit reports requested with Sta[PR_l7SC. The audit reports are in pdf and
labeled Staff PR 178C Confidential Attachments l-9.
The Intemal Audit (IA) departnent provides services to the utility and may assist the subsidiaries
as requested. In the IA deparfinent we do not track our time based on each audit/review
completed, however, on a weekly basis ernployees charge time based on the audit /review they are
working to complete. If the ernployee is working on a utility project or a non-utility/subsidiary
project these hours are recorded to the appropriate time code of non-utility FERC Account 426 or
4lT.Utility charges are recorded in the proper FERC A&G accounts.
In the listing above AEL&P Incentive Plan audit, Steam Plant Kitchen and Brewery lnternal
Controls Review, and Steam Plant Kitchen and Brewery Follow-up Reviews were subsidiary
reviews and labor associated with these reviews was charged to ttre Avista Subsidiary Support
project code. ln 2019 the IA departrnent charged $7,043 directly to the subsidiaries project for
services provided. Labor charges charged to the Utility were recorded as CDAA (common all
services and jurisdictions).
Staff PR 178 - Attachment A provides the IA labor charges incurred in20l9.
AVISTA CORPORATION
RESPONSE TO REQUEST F'OR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AVU-E-2l -01 / AW-c-21 -01
IPUC
Production Request
Staff- 179
DATE PREPARED: 05/lll202lWITNESS: Elizabeth Andrews
RESPONDER: Adam Munson
DEPARTMENT: Corp.Accounting
TELEPHONE: (509) 49s-2471
REQUEST:
Regarding the Company's response to Production Request No. 4, please provide the invoices and
supporting documentation for the $283,370 spent on producing the Company's Annual Report.
RESPONSE:
Please see Staff_PR_l79 Attachments A for a copy of the invoices and Staff PR 179 Attachment
B for the production costs.
AVISTA CORPORATION
RESPONSE TO REQITEST FOR INFORMATION
JURISDICTION: IDAHO DATE PREPARED: 0511012021
CASE NO: AVU-E-21-01 / AVU-G-21-01 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Heidi EvansTYPE: Production Request DEPARTMENT: Environmental Affairs
REQUESTNO.: Staff- 181 TELEPHONE: [phone]
REQUEST:
Regarding the Company's response to Production Request No. 6, please provide invoices for
project number 09800510 and the amount allocated to the Idaho Electric and Idatro Gas
jurisdictions.
RESPONSE:
Please see Sta[PR_l8l Attachments A for a copy ofthe invoices and StaflPR_I81 Attachment
B for the allocations.