20130308PAC to Monsanto IPUC Audit 7.doc

IPUC Audit Data Request 7

Please reconcile the amounts provided in response to audit request no. 6 with the amount of REC revenue contained in the Company’s filing.

Response to IPUC Audit Data Request 7

Please refer to Confidential Attachment IPUC Audit 6, which reconciles the difference between the detailed transactions included on IPUC Audit Data Request 6 and the amounts included in the Company’s filing. The renewable energy credits (REC) revenues contained in the Company’s filing are monthly REC revenue accruals booked in SAP. The detailed amounts included on Confidential Attachment IPUC Audit 6 often vary slightly to the SAP monthly accruals due to the fact that the amounts in SAP include reversal of the prior month accruals. The accrual account is not included in the amounts on Confidential Attachment IPUC Audit 6 since the accruals are not recorded on a detailed basis.

PAC-E-13-03/Rocky Mountain Power
February 22, 2013
IPUC Audit Data Request 7