20220829Avista to Staff 1-4.pdf

AVISTA CORPORATION
RESPONSE TO REQUEST FOR INT'ORMATTON
RECEIVED
2022 AUG 29 Af\4 10.05
IDAHO PUBLIC
UTILITIES COMMISSION
JURISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AVU-G-22-04
IPUC
Production Request
Staff-OO1
DATE PREPARED : 0812612022
WITNESS:
RESPONDER: Joel Anderson
DEPARTMENT: Regulatory Affairs
TELEPHONE: [phone]
REQUEST:
Please provide all internal audit reports and SOX reports detailing the FCA revenue determination
during the deferral period, July l, 2021, through June 30, 2022. Please include any safeguards or
intemal 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. In 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 financia! 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 journal entry, which documents procedures performed for the
Decoupling Deferral Revenue Query as well as analysis spreadsheets.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR INFORMATTON
ruRISDICTION:
CASE NO:
REQUESTER:
TYPE:
REQUEST NO.:
IDAHO
AYU-G-22-04
IPUC
Production Request
Staft-002
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
08/2612022
Joel Anderson
Regulatory Affairs
(s09) 49s-281 r
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.
Residential
Existing
New
Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 )an-22 Feb-22 Mar-22 Apr-22 Mav-22 Jun-22
78,571
10,189
78,517
10,405
u,w u,875 84,850
4,372 4590 4885
u,827
5,071
84,980 85,222 85,737 &4,558 85,@2 81131
5,246 4,W 1488 5605 1802 1908
lan-22 Feb-22 Mar-22 lun-22
t,A2 t,w t,56
L4 17 1!)
Non-Residential
Existing
New
7F8 I,W 1,551
20 2L 2L
1,538
11
L,491
63
1,505
68
Se Oct-21
L,gL
13
L,537 1,!45
13 72
New customer data can also be found in the o'Base Rate Revenue" tabs in the 2022 Avista ID
Natural Gas FCA workpapers included with the original filing.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR TNFORMATION
ruRISDICTION: IDAHO
CASE NO: AW-G-22-04
REQUESTER: IPUC
TYPE: Production Request
REQUEST NO.: Staff-003
DATE PREPARED
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
0812612022
Joel Anderson
Regulatory Affairs
(s09) 49s-2811
REQTJEST:
Please provide supporting documentation for the actual number of therms sold for each month in
the July 1,2021, through June 30, 2022, deferral period.
RESPONSE:
Please see Staff-PR-0O3 Attachment A for the requested information. lncluded 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 "Gas Revenue Report" tab includes a summary of Therm
usage by rate schedule. See also the "Base Rate Reve,nue" tabs in the 2022 Aista ID Electric FCA
workpapers included with the original filing.
AVISTA CORPORATION
RESPONSE TO REQUEST FOR TNFORMATTON
JURISDICTION: IDAHO
CASE NO: AYU-G-22-04
REQUESTER: IPUCTYPE: Production Request
REQUEST NO.: Staff-004
DATE PREPARED:
WITNESS:
RESPONDER:
DEPARTMENT:
TELEPHONE:
0812612022
Joel Anderson
Regulatory Affairs
(s09) 49s-281 I
REQUEST:
Please provide the Company's quarterly reports showing pertinent information regarding the status
of the curent deferral. Please include a spreadsheet showing the monthly revenue deferral
calculation for each month of the deferral period, July 1, 2021, through June 30, 2022, as well as
the curent 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
'Natural Gas Deferral" tab. The deferral account balances are summarized on the "Accounting
Balances" tab.