Order Addressing Regulatory Asset Account Plans an Contested Case Proceedings-provides additional guidance on the regulatory asset accounts authorized by Iowa Utilities Board in May, including that utilities must submit quarterly reports of COVID-related costs and cost reductions; and (2) the determination of cost recovery would occur in a contested case proceeding.

Iowa maintains detailed reporting requirements for disconnection and arrearages.

Iowa-American regulatory accounting docket related to COVID is ARU-2020-0123
The Iowa Utilities Board’s electronic filing site is: efs.iowa.gov

May 1, 2020- the Iowa Utilities Board issued an “Order Authorizing Regulatory Accounts and Establishing Additional Reporting Instructions.” 
The Order required the utilities to provide specific disconnection and payment plan information for residential, commercial, and industrial customers. The Order also stated that “rate regulated utilizes may utilize a regulatory asset account to track the increased expenses and other financial impacts, including revenue changes, incurred after March 1, 2020.” By May 31, utilities intending to use a regulatory asset must file a proposal with the Board identifying the costs, financial assistance, revenue changes, and other matters to be accounted for in the regulatory asset account.  Additionally the Board required utilities to file additional informational material related to past due accounts.

May 15, 2020- “Customer Support Plans”.  These plans cover customer education, resumption of collection activities and disconnections, expansion of medical exemption policies, and payment agreements, among other issues.  I have included three of them.  These plans have not been approved and are informational at this stage and we do have some concerns about certain aspects of the plans.
MidAmerican Energy Customer Support Plan
IPL Customer Support Plan
Black Hills Customer Support Plan

May 20, 2020- Order Phasing in Disconnection of Utility Service.
This Order contains material related to disconnection of municipal and rural electric cooperative customers, the postponement of disconnection if disconnection poses a health risk to a permanent resident (including verbal statements as opposed to written doctor notes), payment arrangements, and the waiving of a portion of past-due bills.

Docket Number SPU-2020-0003-Winter Moratorium Extension 

April 13, 2020- Press Release- Keep paying utility bills during pandemic, if possible Miller, Easler urge utilities to suspend disconnections during COVID-19 emergency