20230913AVU to Staff 1-4.pdf

AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/13/2023 CASE NO: AVU-G-23-05 WITNESS: REQUESTER: IPUC RESPONDER: Joel Anderson TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-001 TELEPHONE: [phone] REQUEST:
Please provide all internal audit reports and Sarbanes Oxley Act reports detailing the Fixed Cost Adjustment ("FCA") revenue determination during the deferral period of July 1, 2022, through June 30, 2023. Please include any safeguards or internal 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:

Control ID Control Name Control Description
C.RATES.07 Decoupling Deferral
Review 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 financial reporting purposes until expected to be

Additionally, The Resource Accounting Manager completes an IPE checklist in review of the
journal entry, which documents procedures performed for the Decoupling Deferral Revenue Query as well as analysis spreadsheets.

RECEIVED
2023 SEPTEMBER 13, 2023 3:13PM
IDAHO PUBLIC
UTILITIES COMMISSION
AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/13/2023 CASE NO: AVU-G-23-05 WITNESS: REQUESTER: IPUC RESPONDER: Joel Anderson TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-002 TELEPHONE: [phone] REQUEST:
Please provide the number of new and existing customers by class per month for the July 1, 2022, through June 30, 2023, deferral period. RESPONSE:

Please see Staff_DR_002 Attachment A for the requested information. This attachment was also included in the workpapers of the original FCA filing. In Attachment A, on each month’s “base rate revenue” tab, there is existing customer (lines 4 through 9) and new customer (lines 69 through 71) data by rate schedule.

AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/13/2023 CASE NO: AVU-G-23-05 WITNESS: REQUESTER: IPUC RESPONDER: Joel Anderson TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-003 TELEPHONE: [phone] REQUEST:
Please provide supporting documentation for the actual number of therms sold for each month in the July 1, 2022, through June 30, 2023, deferral period. RESPONSE:

Please see Staff_PR_002 Attachment A for the requested information. On each month’s “Base Rate Revenue” tab, the billed usage is in column E lines 4 through 9.
AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/13/2023 CASE NO: AVU-G-23-05 WITNESS: REQUESTER: IPUC RESPONDER: Joel Anderson TYPE: Production Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-004 TELEPHONE: [phone] REQUEST:
Please provide the Company's quarterly reports showing pertinent information regarding the status of the current deferral. Please include a spreadsheet showing the monthly revenue deferral calculation for each month of the deferral period of July 1, 2022, through June 30, 2023, as well as the current and historical monthly balance in the deferral account.
RESPONSE: Please see Staff_PR_004 Attachment A for Q3 of 2022. Staff_PR_004 Attachment B for Q4 of 2022
Staff_PR_004 Attachment C for Q1 of 2023
Staff_PR_004 Attachment D for Q2 of 2023