20170727AVU to Staff 1 (Revised).doc

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 07/27/2017
CASE NO.: AVU-E-17-01/AVU-G-17-01 WITNESS: Elizabeth Andrews
REQUESTER: IPUC RESPONDER: Jeanne Pluth
TYPE: Production Request DEPARTMENT: State & Federal Regulation
REQUEST NO.: Staff – 001 Revised TELEPHONE: [phone]

REQUEST:
Please provide a listing of all journal entries for 2016. Please provide the rationale and supporting documentation for each entry.

RESPONSE:
See Staff_PR_001 Attachment A for a list of journals posted to the general ledger for the period 201601 through 201706. This list does not include reversals of prior period accrual journals, recurring entries (such as amortizations), or entries created by our feeder systems (such as Accounts Payable, Accounts Receivable, Customer Care and Billing, Inventory and Purchasing, Payroll, and Project Accounting). Due to the voluminous nature of the journal entries and backup documentation, hard copies of the supporting documentation and the journal entries will be available during Staff’s onsite visit.

REVISED RESPONSE (July 26, 2017):
Please see the following attachments:

Staff_PR_001-Revised Attachment A – Journal entries recorded January 1, 2016 – December 31, 2016 in the General Ledger

Staff_PR_001-Revised Attachment B – Journal entries recorded January 1, 2016 – June 30, 2016 in the Projects Sub-ledger

Staff_PR_001-Revised Attachment C – Journal entries recorded July 1, 2016 – December 31, 2016 in the Projects Sub-ledger

These attachments include all journal entries made during the period including a description of the journal entry. Due to the voluminous nature of the journal entries and backup documentation, hard copies of the supporting documentation and the journal entries will be available during Staff’s onsite visit.

Entries created by our feeder systems (such as Accounts Payable, Accounts Receivable, Customer Care and Billing, Inventory and Purchasing, Payroll, and Project Accounting) are voluminous and are not included in the attachments.

It should be noted that all of the entries made in the Projects Sub-ledger (Attachments C and D) have the journal details. These transactions all then close to the general ledger (without all of the detail), so these transactions will also be included in the general ledger spreadsheet (Attachment A).