20230908AVU to Staff Audit Responses 1-4_6-8.pdf

AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/07/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Anna Smith TYPE: Audit Request DEPARTMENT: Resource Accounting
REQUEST NO.: Staff-001 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:
Please provide copies of invoices and journal entries for all natural gas purchases for the months
of December 2022, February 2023, and April 2023. Please illustrate how the natural gas purchases reconcile with the Monthly Deferred Cost Reports filed with the Commission.
RESPONSE:
Please see Avista's response 001C, 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.
Please see Staff_AR_001C Confidential Attachments A, B and C for that include the GADD
spreadsheets for the months requested reconciled to the monthly deferred cost reports filed with the Commission.
RECEIVED
Friday, September 8, 2023 10:32:43 AM
IDAHO PUBLIC
UTILITIES COMMISSION
AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 09/07/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Marcus Garbarino TYPE: Audit Request DEPARTMENT: Regulatory Affairs
REQUEST NO.: Staff-002 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:
Please provide a reconciliation of the Schedule 155 deferral balance for the period of November
1, 2022, through July 31, 2023. In addition to price differences to the WACOG, please identify excess capacity releases, deferred exchange contracts, and any other items that impact the deferral balance.
RESPONSE:
Please refer to the tab labeled “Recon” in the 2023 Idaho PGA Workpapers included as Exhibit D with the filing.
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AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 9/7/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Megan Thilo TYPE: Audit Request DEPARTMENT: Risk Management
REQUEST NO.: Staff-003 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:

Please provide a copy of the most current version of the Company's Natural Gas Procurement Plan. Please identify any changes to the policy from the previous plan (including the date each revision was effective) and the underlying reasons for those changes.
RESPONSE:
Please see Avista's response Staff_AR_003C, 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.

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AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 9/7/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Janice Gibler TYPE: Audit Request DEPARTMENT: Internal Audit
REQUEST NO.: Staff-004 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:
Please provide a listing of all Internal Audit reports and SOX 404 reports pertaining to components,
accounts, transactions, and processes underlying the PGA since 2021.

RESPONSE:

Please see Avista's response 004C, 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.

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AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 9/7/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Megan Thilo TYPE: Audit Request DEPARTMENT: Risk Management
REQUEST NO.: Staff-006 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:

Please provide a list of all hedge transactions executed between November 1, 2022, through July 2023. RESPONSE:

Please see Avista's response Staff_AR_006C, 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.
AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 9/7/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Megan Thilo TYPE: Audit Request DEPARTMENT: Risk Management
REQUEST NO.: Staff-007 TELEPHONE: [phone] EMAIL: [e-mail] REQUEST:
Please identify any changes to the risk management policy that are under consideration or on the horizon. Please include within your response the proposed changes, the expected effective date(s), and underlying reason(s) for the planned revision(s).
RESPONSE: We are continually monitoring and evaluating the Risk Management Policy and associated hedging models. The Risk Management Committee has not approved any recent or future changes
to the Risk Management Policy.
Please see the Company’s response to Staff_AR_003C.
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AVISTA CORPORATION RESPONSE TO REQUEST FOR INFORMATION

JURISDICTION: IDAHO DATE PREPARED: 9/7/2023 CASE NO: AVU-G-23-06 WITNESS: N/A REQUESTER: IPUC RESPONDER: Anna Smith TYPE: Audit Request DEPARTMENT: Resource Accounting
REQUEST NO.: Staff-008 TELEPHONE: [phone]
EMAIL: [e-mail] REQUEST:
Please provide the Excel workbooks for the GADD sheets for the months November 1, 2022,
through July 2023.

RESPONSE:

Please see Avista's response 008C, 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.
Please see Staff_PR_008C Confidential Attachment A for the GADD spreadsheets for the months
November 2022 through July 2023.