20150729AVU to Staff 28.doc

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 07/15/2015
CASE NO.: AVU-E-15-05/AVU-G-15-01 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Annette Brandon
TYPE: Production Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff - 028 TELEPHONE: [phone]

REQUEST:

Please provide the following direct labor related information as recorded for the twelve months ended December 31, 2010, 2011, 2012, 2013, and 2014. Information, where applicable, should be listed by O&M expense, other expense, construction and other account groups (listed by functional categories, i.e. generation, transmission, distribution, customer, A&G, etc.). Please provide the information on a system-wide basis, and on an Idaho electric and Idaho gas jurisdiction basis. The response should include wages and salaries for each employee category (officers, exempt, non-exempt, and union), paid time-off, overtime, bonuses, incentive pay, and overheads for pension, benefits, and payroll taxes. Please also include average and year-end number of employees by employee category. Include part-time and temporary employees as full-time equivalents.

RESPONSE:

Please see Avista's response 028C, which contains TRADE SECRET, PROPRIETARY or CONFIDENTIAL information and exempt from public view and is separately filed under IDAPA 31.01.01, Rule 067 and 233, and Section 9-340D, Idaho Code, and pursuant to the Protective Agreement between Avista and IPUC Staff dated June 4, 2015.

Per discussion with Staff, information is provided on system-basis only. Please see Staff_PR_028C Confidential attachment A for 2012-2014 and Staff_PR_028C Confidential Attachment B for 2010-2011 for direct labor charges for all employees. The information contained in the attachment is listed by O&M FERC general ledger account, FERC account and description (account group), officer/non-officer, and expenditure type (paid time off, overtime, etc.). The incentive costs represent actual payment for each respective period.

Benefit, payroll tax, and paid time off loaders are included at the FERC general ledger account level. Benefits are part of an overall labor loader and are not tracked at the employee level or specific employee group (officer vs. non-officer). Overhead rates are applied to the general ledger account where the direct labor charges originate. Please see the Company’s Pro-Forma adjustment no. 3.05 Pro-Forma Employee Benefits (including pension and medical) for calculation.

Please see Staff_PR_028C Confidential Attachment C for average and year-end headcount for 2010-2014.

Data has been provided in electronic format only due to the voluminous nature.

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