20220829Avista to Staff 1-6.pdf

RECEIVED
2022 AUG 29 Al\4 10:04
AYTSTA CORPORATION TDAHO PUBLTC
RESPONSE TO REQIIEST FOR INFORvTA*TION UTtltTtES CorMMtSStoN
ruRISDICTION
CASE NO:
REQTIESTER:
TYPE:
REQUEST NO.:
IDAHO
AYU-E-22-t2
IPUC
Production Request
Staff-O01
DATE PREPARED : 0812612022
WTINESS:
RESPONDER: Joel Anderson
DEPARTMENT: Regulatory Affairs
TELEPHONE: (509) 49s-28rr
REQUEST:
Please provide all intemal audit reports and SOX reports detailing the FCA revenue determination
during the deferral period, July 1, 2021, through June 30, 2022. Please include any safeguards or
internal controls used to ensure that the revenue report is accurate.
RESPONSE:
The SOX Internal Control below includes reviewing the monthly decoupling journal (includes
FCA) and support for accuracy:
ControllD ControlName Control Description
C.RATES.O7 Decoupling Deferral
Review
Monthly, the Regulatory Affairs Representative
responsible for the decoupling mechanism and the
Resource Accounting Manager review decoupling
calculations and the journal entry to record decoupling,
evaluating the accuracy and completeness of calculations
and tracing revenue inputs to source data. ln addition,
accumulated decoupling deferral balances are compared
to independent schedules of decoupling limits to ensure
that recorded deferred revenue does not exceed the
amount expected to be collected within 24 months. Any
amounts in excess of these limits are not recognized for
GAAP financial reporting purposes until expected to be
collected within 24 months.
Additionally, The Resource Accounting Manager completes an IPE (Information Produced by the
Entity) checklist in review of the joumal enty, which documents procedures performed for the
Decoupling Deferral Revenue Query as well as analysis spreadsheets.
AVISTA CORPORATION
RBSPONSE TO REQUEST FOR INFORMATION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AI/.J-E-22-t2
IPUC
Production Request
Staff-002
DATE PREPARED: 0812612022
WITNESS:
RESPONDER:
DEPARTMTNT'
TELEPHONE:
Joel Anderson
Regulatory Affairs
(s09) 49s-28r l
REQUEST:
Please provide the number of new and existing customers by class per month for the July l, 2021,
through June 30, 2022, deferral period.
RESPONSE:
Please see the table below for the requested information.
Resldentlal Jul2L AUE-21 sep-21 oct-21 Nov-21 Dec-21 Jan-22 Feb-22 tvbr-22 Aor-22 Mav-22 Jun-22
Existing 102863
New 6,197
to7,879 109,988 t1:0!424 11011lt8
6,4t 4,3M 4s86 4,796
110,3'|8 110,389 t1:0,62
4,Et7 4,982 4598
].J:o,GE 170,2s9 tto,2@ 110,034
s,165 s,289 5,456 5,599
Non-Resldentlal Jul-21
Existing 23,4n 23,ffi
New 2,@7 2,L39
24,@l 24,165 23,920
L,724
24,O4
L,781
23,883 23,v9 24,ML,Ul L,n3 L857
Jun-22
24,@2 24,W 24,19
1,903 1,958 r"9911"650tr610
New customer data can also be found in the "Base Rate Revenue" tabs in the 2022 Aista ID
Electric FCA workpapers included with the original filing.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATTON
ruRISDICTION: IDAHO
CASE NO: AYU-E-22-12
REQUESTER: IPUCTYPE: Production Request
REQUEST NO.: Staff-003
DATE PREPARED
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
0812612022
Joel Anderson
Regulatory Affairs
(s09) 49s-2811
REQUEST:
Please provide supporting documentation for the actual number of kWhs sold for each month in
the July 1,2021, through June 30, 2022, deferral period.
RESPONSE:
Please see Staff-PR-O03 Attachment A for the requested information. Included in the attachment
are the revenue queries from July 1,2021 through June 30, 2022. These queries are used to
prepare the monthly FCA journals. The "Electric Revenue Report" tab includes a summary of
usage by rate schedule. See also the o'Base Rate Revenue" tabs in the 2022 Aista ID Electic FCA
workpapers included with the originat filing.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR TNFORMATTON
ruRISDICTION
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AYU-E-22-12
IPUC
Production Request
Staff-004
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
0812612022
Joel Anderson
Regulatory Affairs
(s09) 49s-2811
REQUEST:
Please provide the Company's quarterly reports showing pertinent information regarding the status
of the current deferral. Please include a spreadsheet showing the monthly revenue deferral
calculation for each month of the deferral period, July l, 2021, through June 30, 2022, as well as
the current and historical monthly balance in the deferral account.
RESPONSE:
Please see Staff-PR-004 Attachment A for the requested information. Attachment A provides the
quarterly reports for the deferral period showing the deferral calculation for each month on the
"Elecfiic Deferral" tab. The deferral account balances are summarized on the "Accounting
Balances" tab.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION
ruRISDICTION
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AYU-E-22-12
IPUC
Production Request
Staft-005
DATE PREPARED: 0812612022
WITNESS:
RESPONDER: Joel Anderson
DEPARTMENT: Regulatory Affairs
TELEPHONE: [phone]
REQUEST:
The Company estimates that for the July 1, 2021, through June 30, 2022, deferral period, its
Demand Side Management ("DSM') progftrms reduced residential usage by approximately 16
million kWhs and non-residential usage by approximately 46 million kWhs. Application at 6.
a. Please reconcile these results with the Company's 2021 DSM report and any other reports that
may apply.
b. Please provide supporting documentation for these calculations.
RESPONSE:
Please see StaflPR_0O5 Attachment A for the requested information. DSM savings information
is found on the'oElec DSM Savings" and the "DSM Report" tabs.
AVISTA CORPORATION
RESPONSE TO REQIIEST FOR INFORMA',TION
ruRISDICTION: IDAHO
CASE NO: AVU-E-22-12
REQUESTER: IPUCTYPE: Production Request
REQUEST NO.: Staff-006
DATE PREPARED: 08/2612022
WITNESS:
RESPONDER: Joel Anderson
DEPARTMENT: Regulatory Affairs
TELEPHONE: (509) 49s-2811
REQT]EST:
The Company lists the impacts of three drivers (weather, energy efficiency, and other) on
use-per-customer and FCA Revenue for the residential and nonresidential groups. Application at
6-7. Please provide supporting documentation for these calculations including Excel workbooks
with forrrulas intact and enabled.
RESPONSE:
Please see Staff PR_005 Attachment A for the requested information. A summary of the three
drivers can be found on the "Electrid'tab.