20130308PAC to Monsanto IPUC Audit 8.doc

IPUC Audit Data Request 8

Please provide the accounting detail for the ECAM revenues by month by account. If this revenue does not match the amount included in the Company’s Exhibit No. 1, please provide a reconciliation of the accounting detail to the amounts included in Exhibit No. 1.

Response to IPUC Audit Data Request 8

Please refer to Confidential Attachment IPUC Audit 8. In preparing this reconciliation, the Company discovered that it overstated the amount of energy clause adjustment mechanism (ECAM) revenues attributable to tariff customers. For the months of June 2012 through November 2012 Monsanto revenues were double counted, i.e. included in tariff customer revenues as well as Monsanto-specific revenues.

Confidential information is provided subject to the terms and conditions of the protective agreement in this proceeding.

PAC-E-13-03/Rocky Mountain Power
February 22, 2013
IPUC Audit Data Request 8