HomeOperating ExpensesM12412Evidence
Topic/Matter Intersection

Topic:"Operating Expenses" in M12412

Matter: Nova Scotia Independent Energy System Operator (IESO Nova Scotia) - Proposed expenditure and revenue requirements for test year ending March 31, 2026
87 passages 19 documents

Operating Expenses across all matters →

N-1-(i)Application Exhibits 29 passages
1 A. Overview p. p. 3
approach, we expect that the annual 13 expenditure forecast and revenue requirement of the NSIESO will increase over the first three 14 fiscal years reflecting the increasing scope during this period. 15 As part of this Application, the NS...

AI summary The NSIESO is seeking approval from the Nova Scotia Energy Board for its ongoing OM&A expenses forecast of $6.75M, with $5.3M expected to be recovered in rates. The difference is attributed to a provincial grant funding one-time transition costs. The focus is on ongoing expenses, while one-time costs are fully funded by the province and not subject to regulatory approval.

13 4. Provincial Funding p. pp. 9-10
13 4. Provincial Funding - 14 In March 2025, the Province provided the NSIESO with a grant of $2.68M to fund the NSIESO to - 15 transition its functions from the NSPI before such time as it has secured necessary funding from - 16 rates . T...

AI summary In March 2025, the Province granted the NSIESO $2.68M to assist with transitioning its functions from NSPI. The funds are being used for one-time transition costs, including organizational setup and governance. A surplus of $1.44M is expected after covering these costs, which may be applied to ongoing OM&A expenses.

5 5. Operational, Maintenance & Administration p. pp. 10-11
5 5. Operational, Maintenance & Administration - 6 The forecast funding necessary for the NSIESO to carry out its statutory mandate for the period - 7 ending March 31, 2026 is reflected in the following OM&A cost categories set out in Tabl...

AI summary The NSIESO outlines its forecasted OM&A funding needs through March 31, 2026, distinguishing between one-time transition costs (to be fully funded provincially) and ongoing OM&A costs. The Application excludes seeking approval for the one-time transition costs.

11 Table 1: Summary of OM&A Cost Categories p. pp. 11-12
11 Table 1: Summary of OM&A Cost Categories OM&A Cost Category Total OM&A Costs ($)(Millions) One-Time Transitional Costs ($) (Millions) Ongoing O&M Costs ($) (Millions) Administration Salaries and Wages 1.57 0.00 1.57 NSPI Employee Transf...

AI summary Table 1 provides a breakdown of OM&A (Operating, Maintenance and Administration) cost categories, including total costs, one-time transitional costs, and ongoing O&M costs in millions of dollars. The table highlights various cost categories such as administration salaries, legal and regulatory expenses, and transition planning.

8 7. Deferral and Variance Accounts p. p. 12
8 7. Deferral and Variance Accounts - 9 The NSIESO is requesting to establish the Net OM&A Deferral and Variance Account as - 10 described in section A above and in Exhibit C-1. This account will be comprised of the following - 11 sub-acco...

AI summary The NSIESO requests establishment of the Net OM&A Deferral and Variance Account, comprising sub-accounts as outlined in section A and Exhibit C-1. This account is part of regulatory proceedings involving NSPI and NSIESO.

12 Table 2: Net OM&A Deferral and Variance Account – Sub-Accounts p. pp. 12-13
12 Table 2: Net OM&A Deferral and Variance Account – Sub-Accounts Sub-Account Name Description of recorded funds Net OM&A Deferral Account, Sub-Account No. 1 Records the approved forecast Net Ongoing OM&A costs for the period ending March...

AI summary The document outlines the structure and purpose of three sub-accounts related to Net OM&A (Operating, Maintenance and Administration) deferral and variance, including how they track forecasted, approved, and actual expenses, as well as the implications of variances. It also mentions a section on rate and bill impacts.

EXHIBIT B-1 - OM&A OVERVIEW p. p. 13
EXHIBIT B-1 - OM&A OVERVIEW

AI summary This exhibit provides an overview of Operating, Maintenance and Administration (OM&A) costs within a Nova Scotia regulatory proceeding involving Nova Scotia Power Inc. (NSPI) and the Nova Scotia Independent Energy System Operator (NSIESO). The document outlines key considerations related to OM&A expenses in the context of energy system operations and regulatory oversight.

A. Operating, Maintenance and Administration (OM&A) Overview p. pp. 13-14
A. Operating, Maintenance and Administration (OM&A) Overview 3 The NSIESO's initial OM&A budget for the period ending March 31, 2026, is comprised of both 4 ongoing OM&A expenses ("Ongoing OM&A") and one-time transition OM&A expenses. In t...

AI summary The NSIESO's OM&A budget for the period ending March 31, 2026, includes ongoing and one-time transition expenses. The NSIESO seeks approval for ongoing OM&A costs of $6.75M, but expects to recover only $5.30M after using provincial funding for transition costs. The difference will be recorded in a deferral account for future disposition.

15 Table 3: Summary of OM&A Expenses p. p. 14
15 Table 3: Summary of OM&A Expenses 1 OM&A Cost Category Total OM&A Costs ($)(Millions) One-Time Transitional Costs ($) (Millions) Ongoing O&M Costs ($) (Millions) Administration Salaries and Wages 1.57 0.00 1.57 19 , NSPI Employee Transf...

AI summary Table 3 summarizes OM&A expenses, including one-time transitional costs and ongoing O&M costs, with specific figures for various categories such as administration salaries, corporate administration, legal and regulatory expenses, and transition and operational planning.

Preamble p. p. 14
- 2 NSIESO prepared its forecast using a bottom-up approach. The forecasting was informed by - 3 information that includes an organizational workplan that identifies activities that the NSIESO will - 4 carry out during test period. The NSI...

AI summary The NSIESO uses a bottom-up approach for forecasting ongoing OM&A expenses and one-time transition costs during the test period. Transition costs are funded by provincial funds, and any shortfall will be recorded in a deferral account and recovered later, subject to prudence review.

5 Table 4: Summary of Ongoing OM&A Cost Categories p. p. 16
5 Table 4: Summary of Ongoing OM&A Cost Categories Ongoing OM&A Cost Category10 Ongoing O&M Costs ($) Administration Salaries and Wages 1.57M NSPI Employee Transfers 1.61M Corporate Administration 0.23M Governance 0.51M Legal and Regulator...

AI summary Table 4 outlines the ongoing OM&A (Operating, Maintenance and Administration) cost categories for Nova Scotia Power Inc. (NSPI), including expenses such as administration salaries, legal and regulatory costs, procurement, and finance, with total gross expenses amounting to $6.75M and $5.31M after provincial funding.

16 Table 5: OM&A Expenses for Administration Salaries Wages Cost Category p. p. 17
16 Table 5: OM&A Expenses for Administration Salaries Wages Cost Category Gross Ongoing OM&A Forecast ($) Administration Salaries and Wages 1.57M Compensation 1.45M Recruitment 0.12M - 17

AI summary Table 5 outlines the OM&A expenses for administration salaries and wages, showing figures for gross ongoing OM&A forecast, compensation, and recruitment costs.

Section 32 p. pp. 17-18
- 18 As described in greater detail below, the forecast expenses for this cost category are based on the - 19 NSIESO's expectation that it will require 13 employees to be responsible for executive and - 20 administrative matters which are...

AI summary The NSIESO is forecasting administrative staffing expenses, including roles in legal and regulatory compliance, procurement, and human resources management, starting in September and October 2025. These costs are part of the Administration Salaries and Wages category, which excludes non-unionized technical roles currently managed by NSPI.

17 Table 6: FTE Positions under the Administration Salaries and Wages Cost Category p. p. 18
17 Table 6: FTE Positions under the Administration Salaries and Wages Cost Category Positions Description CEO The CEO role reports to the Board of Directors and is responsible for building a purpose-driven organization from the ground up,...

AI summary The text outlines key leadership roles within the Nova Scotia Independent Energy System Operator (NSIESO), including the CEO and Vice Presidents responsible for finance, corporate services, market services, and operations, highlighting their responsibilities in managing the energy system and organizational strategy.

2 Compensation p. pp. 18-20
2 Compensation - 3 The NSIESO's forecast for the Administration Salaries and Wages cost category was established - 4 on the basis of the following assumptions pertaining to FTE compensation: - 5 a. For the CEO role, compensation for simila...

AI summary The NSIESO's compensation forecast for Administration Salaries and Wages includes assumptions about FTE compensation, referencing peer organizations for CEO roles, 50th percentile salary mid-points, a 14.75% fringe rate covering benefits and pensions, and 2025 CRA tables for pension and insurance contributions. The fringe rate aligns with NSPI's methodology.

16 Table 7: OM&A Expenses for the NSPI Transitioned Employees Cost Category p. p. 21
16 Table 7: OM&A Expenses for the NSPI Transitioned Employees Cost Category Gross Ongoing OM&A Forecast ($) NSPI Employee Transfers 1.61M Salaries and Wages 1.11M Consulting Fees 0.50M 17 18 Salaries and Wages

AI summary Table 7 outlines the OM&A expenses related to NSPI Transitioned Employees, including salaries, wages, and consulting fees. The data highlights the financial implications of employee transfers from NSPI.

22 Table 9: OM&A Expenses for the Corporate Administration Cost Category p. p. 23
22 Table 9: OM&A Expenses for the Corporate Administration Cost Category Gross Ongoing OM&A Forecast Cost Category ($) 12 More Access to Energy Act , SNS 2024, c 2, Sch B, Section 11. Corporate Administration 0.23M Directors Errors and Omi...

AI summary Table 9 outlines the forecasted OM&A expenses for the Corporate Administration cost category, including insurance, communications, stakeholder engagement, and other administrative expenses, totaling 0.23M. This is part of a regulatory proceeding in Nova Scotia.

8 D. Governance ($0.51M) p. pp. 23-25
8 D. Governance ($0.51M) - 9 The NSIESO is forecasting $0.51M in ongoing expenses as part of the Governance OM&A cost - 10 category. This cost category primarily consists of costs incurred in respect of the NSIESO's Board - 11 of Directors...

AI summary The NSIESO is forecasting ongoing expenses of $0.51M under the Governance OM&A cost category, primarily related to the compensation of its Board of Directors.

12 Table 10: OM&A Expenses for the Governance Cost Category p. p. 25
12 Table 10: OM&A Expenses for the Governance Cost Category Cost Category Gross Ongoing OM&A Forecast ($) Governance 0.51M Board Compensation 0.48M Board Expenses 0.03M - 14 Further details regarding the expenses forecasted as part of this...

AI summary Table 10 outlines the OM&A expenses for the Governance Cost Category, including $0.51M for governance, $0.48M for board compensation, and $0.03M for board expenses. Further details on these expenses are provided in the text.

10 Table 12: OM&A Expenses for the Procurement Cost Category p. p. 27
10 Table 12: OM&A Expenses for the Procurement Cost Category Cost Category Gross Ongoing OM&A Forecast ($) Procurement $0.99M Procurement and Project Management (50%) 0.19M 300MW RFP 0.36M Other Capacity Contract Opportunities 0.43M 11

AI summary Table 12 outlines OM&A expenses for the procurement cost category, including specific line items such as procurement, procurement and project management, the 300MW RFP, and other capacity contract opportunities, with associated financial figures.

19 G. Facilities and Technology ($0.87M) p. pp. 27-28
19 G. Facilities and Technology ($0.87M) 20 The NSIESO is forecasting $0.87M in ongoing expenses as part of the facilities cost category. This 21 cost category consists of costs incurred in respect of its physical premises and technology n...

AI summary The NSIESO is forecasting ongoing expenses of $0.87M related to facilities and technology, which include costs for physical premises and technology needs.

22 Table 13: OM&A Expenses for the Facilities and Technology Cost Category p. p. 28
22 Table 13: OM&A Expenses for the Facilities and Technology Cost Category Cost Category Gross Ongoing OM&A Forecast ($)(Millions) Facilities and Technology $0.87M Technology Needs Assessment and Business Case 0.50M Office Lease 0.14M Cybe...

AI summary This section provides a forecast of OM&A expenses for the Facilities and Technology cost category, including subcategories such as Technology Needs Assessment, Office Lease, Cybersecurity and Monitoring, and Other Facilities and Technology.

1 Table 14: OM&A Expenses for the Finance Cost Category p. p. 29
1 Table 14: OM&A Expenses for the Finance Cost Category Cost Category Gross Ongoing OM&A Forecast ($) Finance $0.16M Financing $0.10M External Financial Audit $0.04M Other Financial $0.02M - 3 Further details regarding the expenses forecas...

AI summary Table 14 outlines the OM&A expenses forecast for the Finance Cost Category, including Finance, Financing, External Financial Audit, and Other Financial expenses. Further details are provided regarding these forecasts.

1 EXHIBIT B-3 - OM&A ONE-TIME TRANSITION COSTS p. pp. 29-31
1 EXHIBIT B-3 - OM&A ONE-TIME TRANSITION COSTS - 2 The NSIESO received Provincial funding in March 2025 in the amount of $2.68M which the - 3 NSIESO will apply to one-time transition costs forecast to be $1.23M. The NSIESO's forecast - 4 o...

AI summary The NSIESO received provincial funding of $2.68M in March 2025 to cover one-time transition costs of $1.23M, which are detailed in the exhibit.

5 1. Table 15: Summary of One-Time Transition Cost Categories p. p. 31
5 1. Table 15: Summary of One-Time Transition Cost Categories One-Time Transition Costs Category Ongoing O&M Costs ($) HR Transition Planning, Change Management 0.31M Program and Project Management, and Financial Advisory 0.41M Accounting...

AI summary Table 15 outlines various one-time transition cost categories and their associated ongoing O&M costs, including HR transition planning, program management, accounting setup, and office technology. Total one-time transition costs are listed as $1.23M, with provincial funding amounting to $2.68M and a surplus of $1.44M.

11 A. HR Transition Planning and Change Management ($0.31M) p. pp. 31-32
11 A. HR Transition Planning and Change Management ($0.31M) - 12 These costs are to plan, manage and execute the recruitment of the NSIESO's initial labour force. - 13 This includes retaining HR consultants to recruit NSIESO employees, inc...

AI summary The $0.31M allocation covers HR transition planning for the NSIESO, including recruitment of initial labor force, HR consulting, benefits/pension plans, legal support, and change management expertise.

24 D. Operational Planning and Strategy ($0.30M) p. p. 32
24 D. Operational Planning and Strategy ($0.30M) - 25 These costs are for planning for and executing the NSIESO's operational capabilities and the - 26 transition from NSPI, including system planning, interconnection, and regulatory interf...

AI summary This section outlines the costs associated with the NSIESO's operational planning and strategy, including system planning, interconnection, regulatory interface setup, NERC compliance, and control system strategy, as well as advisory services for the Board of Directors.

1 EXHIBIT C-1 - DEFERRAL AND VARIANCE ACCOUNTS p. pp. 33-34
1 EXHIBIT C-1 - DEFERRAL AND VARIANCE ACCOUNTS 2 - 3 Because this is the NSIESO's first revenue requirement application, no deferral or variance - 4 accounts currently exist. In the current Application, the NSIESO is seeking to establish a...

AI summary The NSIESO proposes establishing a Net OM&A Deferral and Variance Account as part of its first revenue requirement application, noting no existing deferral or variance accounts currently exist.

Section 78 p. p. 34
- 3 proposal to defer the approval of a rate recovery mechanism until a future application. In addition, - 4 the NSIESO developed its OM&A forecast using a detailed bottom-up approach. However, the - 5 NSIESO does not have historical organ...

AI summary The NSIESO is proposing to defer the approval of a rate recovery mechanism until a future application. It uses a bottom-up approach for its OM&A forecast but lacks historical data. A new account is proposed to record forecasted and actual OM&A costs, as well as one-time transition costs.

N-2Proof of Advertising 1 passage
NOVA SCOTIA ENERGY BOARD NOTICE OF PAPER HEARING p. p. 1
NOVA SCOTIA ENERGY BOARD NOTICE OF PAPER HEARING The Nova Scotia Independent Energy System Operator (NSIESO) applied to the Nova Scotia Energy Board on August 5, 2025, under s. 29 of the More Access to Energy Act, for approval of its propo...

AI summary The Nova Scotia Independent Energy System Operator (NSIESO) has applied for approval of its proposed expenditure and revenue requirement for the initial test year ending March 31, 2026. The application includes OM&A expenses and the establishment of a Net OM&A Deferral and Variance Account. The Nova Scotia Energy Board will consider the matter in a paper hearing process.

N-5NSIESO (Doane Grant Thornton) RIR 1 to 37 - Redacted 9 passages
1 Request IR - 1 p. p. 2
1 Request IR - 1 - 2 Reference: Exhibit A-1 (page 9 of 36, line 11, Table 1) - 3 a) Please provide a copy of the underlying financial forecast document used to prepare the - 4 total OM&A expense forecast, as summarized in Exhibit A-1 (page...

AI summary The request seeks the underlying financial forecast document for OM&A expenses, preferably in Excel format with calculations and assumptions, as referenced in Exhibit A-1 of the Application (page 9 of 36, line 11, Table 1).

April 1 2025 - March 31, 2026 p. p. 2
April 1 2025 - March 31, 2026 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 2026 Expense Category Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Forecast Fore...

AI summary The document outlines a detailed forecast of expenses from April 1, 2025, to March 31, 2026, covering various expense categories such as employees, corporate administration, legal and regulatory costs, procurement, and transition planning. It also includes an analysis of one-time and operational costs, along with a funding plan involving PNS Funding and estimated revenue application.

Response IR - 2 p. p. 2
Response IR - 2 - a) The only OM&A costs incurred for the year ended March 31, 2025 are the pro-rata - remuneration for the Board of Directors who were appointed on February 18, 2025. For - clarity, the NSIESO is not seeking the recovery o...

AI summary The only OM&A costs for the year ended March 31, 2025, are pro-rata remuneration for the Board of Directors appointed on February 18, 2025. NSIESO clarifies it is not seeking recovery of pre-April 1, 2025 costs through this application, referencing Response to NSEB IR-18.

Request IR - 6 p. p. 27
Request IR - 6 - Reference: Exhibit B-2 (page 15 of 36, lines 18-20).. "the forecast expenses for this cost category - are based on the NSIESO's expectation that it will require 13 employees to be responsible for - executive and administra...

AI summary The request seeks detailed compensation breakdowns for 13 administrative employees at the NSIESO, including base salary, bonuses, benefits, and pension contributions, in relation to the forecasted Administration Salaries and Wages of $1.57 million.

Response IR - 12 p. p. 27
Response IR - 12 - a) Benchmarking data from specific independent public agencies was not shared at the time - of budgeting. To clarify referenced evidence, the estimate of $0.03M was informed by - general market knowledge of premiums for...

AI summary The response indicates that benchmarking data from independent public agencies was not available during budgeting. The estimate of $0.03M is based on general market knowledge and informal discussions with insurance providers. Final premium quotes will be obtained through a market process, and any variance will be reconciled through the Net OM&A Deferral and Variance Account.

Response IR - 13 p. p. 27
Response IR - 13 - a) At the time of budgeting, formal written quotes were not obtained. The $0.005 million estimate was information by high-level indicative market information and informal discussions with insurance providers regarding of...

AI summary The NSIESO estimated a budget of $0.005 million for insurance based on informal discussions and indicative market information, acknowledging a low physical risk profile. Formal quotes will be obtained before binding coverage, with any variance accounted for in the Net OM&A Deferral and Variance Account.

Response IR - 29 p. p. 27
Response IR - 29 - a) The Control Center Planning expenses of $0.05 million are separately identified in Exhibit B-2, Table 13 (p. 27) and are not included in the "Other Facilities and Technology" forecast of $0.050 million. For clarity, t...

AI summary The response clarifies that the Control Center Planning expenses of $0.05 million are separate from the $0.050 million 'Other Facilities and Technology' forecast. It also explains that any variance between forecast and actual costs will be reconciled through the Net OM&A Deferral and Variance Account.

1 Request IR - 33 p. p. 27
1 Request IR - 33 - 2 Reference: Exhibit A-1 (page 1 of 36, lines 15-16)…"As part of this Application, the NSIESO is - 3 seeking approval from the Nova Scotia Energy Board for its ongoing OM&A expenses forecast - 4 for the test period to b...

AI summary The NSIESO seeks approval for its OM&A expenses forecast of $6.75M. The text questions whether a threshold exists for cost overruns requiring a separate review.

Response IR - 34 p. p. 27
Response IR - 34 - a) The NSIESO, a start up with no financial operating history, is working diligently to forecast all OM&A expenses. The NSIESO has requested the Net OM&A Deferral and Variance Account to account for all variances against...

AI summary NSIESO acknowledges its limited financial history but emphasizes transparent OM&A expense forecasting and basic financial controls. It states that transition costs exceeding provincial funding will be recovered via customer revenue. The organization plans to enhance financial processes as it matures.

N-7NSIESO (NSEB) RIR 1 to 25 3 passages
NON-CONFIDENTIAL p. p. 27
NON-CONFIDENTIAL 22 OM&A costs in the event of a final order from the Energy Board because of the rule 23 related to retroactive rate making. Furthermore, the use of a variance sub-account keeps 24 ratepayers whole (in the event actual cos...

AI summary The text discusses OM&A cost management under potential Energy Board orders, emphasizing the use of a variance sub-account to ensure ratepayers are kept whole and subject to prudence review. It references prudence review processes (NSEB-IR11) and notes that accounting policies are not yet finalized. The NSIESO (NSEB) is involved in these proceedings.

Response IR - 12 p. p. 27
Response IR - 12 - a) The NSIESO is intending to record a deferral of the $5.31 million immediately upon - approval of the OM&A costs (Exhibit C-1, Table 16). - b) The NSIESO will not recover OM&A costs that have not actually been incurred...

AI summary The NSIESO plans to defer $5.31 million in OM&A costs upon approval, and will only recover costs that have been incurred. Unspent amounts will be captured in Sub account #2. Finance and carrying costs include interest at Prime + 0.75% and 1% of the transaction value, assuming a line of credit is required.

Request IR - 22 p. p. 33
Request IR - 22 - Reference: Exhibit N-1(i), pp. 27 of 36 - With respect to the 'Technology Needs Assessment and Business Case", "Office Lease", and - "Control Centre Planning", wouldn't these be better classified as one-time transition co...

AI summary The document addresses whether 'Technology Needs Assessment and Business Case', 'Control Centre Planning', and 'Office Lease' should be classified as one-time transition costs. The response explains that the first two are Phase 1 of ongoing operational costs for NSIESO, while the Office Lease is an annual operational expense for NSP's Halifax office.

N-8NSIESO (SBA) RIR 1 to 9 2 passages
NON-CONFIDENTIAL
NON-CONFIDENTIAL 1 Request IR - 2 2 Refer to the Application and Exhibit B-2 - Ongoing OM&A Cost Category Detail, subsection B, 3 NSPI Employee Transfers (including IRP consulting costs) ($1.61M), on pages 19-21 of 36, 4 starting at line 4...

AI summary The document contains a request and response related to the allocation of compensation costs and consulting fees associated with NSPI employee transfers and IRP functions. The response details salary, benefits, and other compensation components, as well as references to prior responses for additional information.

1 Request IR - 4
1 Request IR - 4 - 2 Refer to the Application and Exhibit B-2 Ongoing OM&A Cost Category Detail, subsection D, - 3 Governance ($0.51M), on page 23 of 36 and respond to the following: - 4 a) Please clarify if, once the NSIESO responsibiliti...

AI summary The request seeks clarification on potential changes in governance costs after NSIESO responsibilities are fully phased-in, referencing Exhibit B-2. The response directs to 'Response to NSEB IR-18', deferring further details.

N-10Evidence of Doane Grant Thornton 23 passages
Nova Scotia Energy Board p. p. 0
Nova Scotia Energy Board Review of an application by the Nova Scotia Independent Energy System Operator for approval of its proposed expenditure and revenue requirement for the test year ending March 31, 2026 Board Matter M12412 Report dat...

AI summary The Nova Scotia Energy Board is reviewing an application by the Nova Scotia Independent Energy System Operator for approval of its proposed expenditure and revenue requirement for the test year ending March 31, 2026. The matter is designated as Board Matter M12412, with a report date of October 28, 2025.

4.3.1.3 Operating expenses of comparable organizations p. p. 11
4.3.1.3 Operating expenses of comparable organizations - For comparison purposes, we have reviewed actual operating expense results for other ISOs across Canada. While - we recognize these expenses will differ in dollar value due to varyin...

AI summary The analysis compares operating expenses of ISOs across Canada, noting that while absolute values vary due to scale, expense categories as a percentage of total expenses provide a typical breakdown for comparable organizations.

5 p. pp. 11-13
5 Expenses - core operations 2024 % 2023 % Average % (% breakdown by category) breakdown breakdown breakdown Compensation and benefits 65.56% 68.45% 67.01% Professional and consulting 7.70% 7.71% 7.71% Operating and administration 18.47% 1...

AI summary The table provides a percentage breakdown of the IESO's core operational expenses for 2024 and 2023, highlighting compensation and benefits as the largest category, followed by operating and administration expenses. The data shows changes in expense distribution over the two years.

Preamble p. pp. 11-28
- 10 Compensation and benefits 67% of total expenses; and, - 11 Operating and administration 18% of total expenses. 2 Independent Electricity System Operator - Independent Electricity System Operator 2024 Annual Report - page 41.

AI summary The text provides a breakdown of compensation and benefits (67%) and operating and administration expenses (18%) and references the 2024 Annual Report of the Independent Electricity System Operator on page 41.

- Figure 8 Alberta AESO total costs (millions) [4](#page-15-0) 3 p. p. 14
- Figure 8 Alberta AESO total costs (millions) [4](#page-15-0) 3 Total costs ($millions) 2024 2023 Transmission operating costs 2,449.4 2,580.5 Other industry costs 24.9 22.2 General and administrative costs 131.8 102.8 Amortization and de...

AI summary The text presents a table showing the total costs of the Alberta AESO for the years 2023 and 2024, including transmission operating costs, other industry costs, general and administrative costs, amortization and depreciation, and borrowing costs.

7 p. p. 14
7 2024 % 2023 % Average % Total costs (% breakdown by category) breakdown breakdown breakdown Transmission operating costs 93.07% 94.55% 93.81% Other industry costs 0.95% 0.81% 0.88% General and administrative costs 5.01% 3.77% 4.39% Amort...

AI summary The text presents a breakdown of the AESO's total costs, highlighting that transmission operating costs constitute the majority. These costs include wire costs, operating reserves, transmission line losses, and other ancillary service costs. The NSIESO's initial test year budget is noted to not be a relevant comparison for these expenditures.

Section 54 p. p. 15
- 2 Figure 11 Alberta AESO general and administrative costs (% basis)

AI summary The text references Figure 11, which depicts general and administrative costs as a percentage basis for the Alberta AESO. This figure likely provides insights into cost structures or financial performance metrics for the Alberta Electric System Operator.

3 p. p. 15
3 General and administrative costs (% breakdown by category) 2024 % breakdown 2023 % breakdown Average % breakdown Staff costs 74.13% 75.97% 75.05% Contract services and consultants 7.13% 3.21% 5.17% Facilities 4.17% 4.67% 4.42% Administra...

AI summary The text presents a breakdown of general and administrative costs for the AESO in 2023 and 2024, highlighting the largest expense categories. Staff costs are the most significant, followed by computer services and maintenance.

10 4.3.1.3.4 Overall trends p. p. 15
10 4.3.1.3.4 Overall trends - 11 The above Canadian ISOs all have different markets, operating scales, and environments as well as differing 12 accounts and expense types and groupings. Therefore, they are not direct comparisons. However,...

AI summary Canadian ISOs share common general operating expenses driven by compensation and administration costs, with other expenses being minor. NSIESO's forecasted cost categories align with those of other ISOs, despite differences in market scales and expense groupings.

18 4.3.2 The NSIESO's test year budget p. p. 15
18 4.3.2 The NSIESO's test year budget

AI summary The document addresses the NSIESO's test year budget, focusing on financial planning and regulatory oversight by the Nova Scotia Energy Board (NSEB). Key elements include budgetary allocations, compliance with energy regulations, and operational cost management within the Nova Scotia electricity system.

3 Figure 12 – Summary of forecast OM&A costs p. p. 15
3 Figure 12 – Summary of forecast OM&A costs OM&A summary ($millions) Total OM&A Costs One-Time Transitional Costs Ongoing O&M Costs Administration salaries and wages 1.57 - 1.57 NSPI Employee transfers and IRP consulting 1.61 - 1.61 Corpo...

AI summary Figure 12 outlines the forecasted OM&A costs, including both one-time transitional costs and ongoing operational expenses. The table breaks down various cost categories such as administration, legal and regulatory expenses, and transition planning. Provincial funding is applied to reduce the total OM&A costs.

Figure 17 – Corporate administration p. p. 19
Figure 17 – Corporate administration Corporate administration ($millions) Ongoing OM&A Costs Directors errors and ommissions insurance 0.03 General liability insurance 0.005 Property insurance 0.005 Cybersecurity insurance 0.05 Communicati...

AI summary The document provides a breakdown of corporate administration costs, including insurance, communications, and stakeholder engagement, with a total forecasted cost of $0.23 million.

Figure 18 – Governance p. p. 19
Figure 18 – Governance Governance ($millions) Ongoing OM&A Costs Board compensation 0.48 Board expenses 0.03 Total governance 0.51 - Detail on the basis for the forecasted governance cost categories above have been detailed below:

AI summary The text provides a breakdown of governance costs, including board compensation and expenses, with a total of $0.51 million in ongoing OM&A costs. It mentions that details on the basis for these forecasts are provided below.

4.3.2.7 Legal and regulatory p. p. 19
4.3.2.7 Legal and regulatory - Per the Application, the NSIESO is forecasting $0.81M in ongoing expenses as part of the legal and regulatory OM&A cost category. This cost category primarily consists of costs incurred for legal advice, incl...

AI summary The NSIESO is forecasting $0.81M in ongoing legal and regulatory OM&A costs, primarily for legal advice, regulatory proceedings, HR, and contractual matters.

Figure 20 – Procurement p. p. 24
Figure 20 – Procurement Procurement ($millions) Ongoing OM&A Costs Procurement and project management (50%) 0.19 300MW RFP 0.36 Other capacity contract opportunities 0.43 Total procurement 0.99 Detail on the basis for the forecasted procur...

AI summary The figure outlines forecasted procurement costs, including 50% allocated to procurement and project management, a 300MW RFP, and other capacity contracts, totaling $0.99 million. Details on cost categorization are provided in the following text.

29 p. p. 26
29 Facilities and technology ($millions) Ongoing OM&A Costs Technology needs assessment and business case 0.50 Office lease 0.14 Cybersecurity and monitoring 0.18 Other facilities and technology 0.05 Total facilities and technology 0.87 30...

AI summary The text presents a table outlining the forecasted ongoing OM&A costs for various facilities and technology initiatives, with a total of $0.87 million. The breakdown includes costs for technology needs assessment, office leases, cybersecurity, and other facilities.

4.3.2.11.1 Transition cost overruns p. p. 28
4.3.2.11.1 Transition cost overruns - The NSIESO is not forecasting to seek NSEB approval for these one- time costs which pertain to the one-time OM&A costs to transition functions from NSPI to the NSESO and to set up the NSIESO's organiza...

AI summary The NSIESO expects one-time transition costs to be covered by provincial funding, but if overruns occur, they will use the Net OM&A Deferral Account. They anticipate costs exceeding initial estimates but cannot provide an exact figure yet. Future overruns would be addressed through revenue requirement applications.

3 5.1 Scope p. p. 32
3 5.1 Scope 4 Review and analyze the benchmarking information presented on pages 18-19 of the Application pertaining to 5 administration salaries and wages.

AI summary The scope involves reviewing and analyzing benchmarking data on administration salaries and wages from pages 18-19 of the Application. The focus is on evaluating this specific information to assess its relevance and accuracy within the regulatory proceeding.

5.3.1 The NSIESO's administration salaries and wages p. p. 32
5.3.1 The NSIESO's administration salaries and wages Per the Application, the NSIESO is forecasting $1,570,000 in ongoing expenses for administration salaries and wages. This cost category consists of salaries and wages for the NSIESO's se...

AI summary The NSIESO is forecasting $1,570,000 in ongoing expenses for administration salaries and wages, covering senior leadership and non-technical administrative roles. This does not include technical roles currently handled by NSPI, which are covered in a separate cost category.

Figure 24 – Ongoing administration salaries and wages p. p. 32
Figure 24 – Ongoing administration salaries and wages Administration salaries and wages ($millions) Ongoing OM&A Costs Compensation 1.45 Recruitment 0.12 Total ongoing administration salaries and wages 1.57 The forecast expenses for this c...

AI summary Figure 24 outlines ongoing administration salaries and wages, with compensation totaling $1.45 million and recruitment at $0.12 million. The NSIESO expects 13 employees to handle executive and administrative matters, as detailed in Section 6 of the report.

5.4 Conclusion p. p. 32
5.4 Conclusion - Based upon our review of administration salaries and wages, we can provide the following conclusions and recommendations: - Nothing has come to our attention to suggest that the proposed salaries and wages are unreasonable...

AI summary The proposed salaries and wages by NSIESO are deemed reasonable, aligned with industry benchmarks and comparable organizations. However, the absence of supporting data from KBRS and HUB International limits full evaluation of underlying salary calculations.

6.3.3 Comparison of executive structure and responsibility areas p. p. 42
6.3.3 Comparison of executive structure and responsibility areas - While we recognize that an expert is to be engaged for review of the technical FTE level, we have noted that the - following core areas are similar and consistent between t...

AI summary The NSIESO's executive structure and responsibility areas are compared to other Canadian ISOs, highlighting similarities in core functions like planning, market operations, and IT. However, the NSIESO's proposed 45 FTEs are smaller than other ISOs (e.g., IESO, AESO), attributed to Nova Scotia's grid size. The board structure aligns with other ISOs but differs in scale.

- Figure 33 NSIESO's proposed deferral amount p. p. 48
- Figure 33 NSIESO's proposed deferral amount Deferral summary ($millions) Amount Total OM&A expenses 6.75 Remaining Provincial funding to be applied after one-time transitional costs (2.68M-1.23M) (1.44) Deferral upon approval of OM&A cos...

AI summary The NSIESO provided a deferral summary of OM&A expenses, indicating a total of $6.75 million, with $1.44 million allocated for remaining provincial funding after transitional costs. The NSIESO confirmed they will not recover unincurred OM&A costs, with any unused amounts captured in Sub-Account #2.

N-12DGT (IG) RIR 1 to 7 1 passage
Response – IR-2: p. p. 10
Response – IR-2: - (a) Underlying third-party supporting evidence was not provided. It is unreasonable to predict the potential variances in the first year of operations. - (b) We relied on our industry experience with other utility-based...

AI summary The response to IR-2 argues that third-party evidence for NSIESO's operating expenses was not provided, making variance predictions unreasonable. It counters by citing industry experience and public data to support the reasonableness of the proposed expenses.

98851Notice of Paper Hearing 1 passage
NOTICE OF PAPER HEARING p. p. 0
NOTICE OF PAPER HEARING _____________________________________________________________________________ The Nova Scotia Independent Energy System Operator (NSIESO) applied to the Nova Scotia Energy Board on August 5, 2025, under s. 29 of the...

AI summary The Nova Scotia Independent Energy System Operator (NSIESO) seeks approval from the Nova Scotia Energy Board under the More Access to Energy Act for its proposed OM&A expenses of $6.75 million and the establishment of a Net OM&A Deferral and Variance Account. The Board will conduct a paper hearing, with public participation deadlines and a reference to Matter No. M12412.

101053Board Decision 2 passages
IN THE MATTER of the MORE ACCESS TO ENERGY ACT p. p. 3
IN THE MATTER of the MORE ACCESS TO ENERGY ACT - and - IN THE MATTER OF AN APPLICATION by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and revenue requirement for the test year ending March 31...

AI summary The Nova Scotia Independent Energy System Operator (IESO) seeks approval for its expenditure and revenue requirement for the test year ending March 31, 2026. The proceeding involves multiple intervenors, including the Consumer Advocate, Small Business Advocate, Department of Energy, and others, before a regulatory panel chaired by Stephen T. McGrath.

[24] A breakdown of IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million was set out in Table 1 in the application: p. p. 10
[24] A breakdown of IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million was set out in Table 1 in the application: OM&A Cost Category Total OM&A Costs ($)(Millions) One-Time Transitional Costs ($) (Millions) Ongoing O&M Cos...

AI summary The document outlines IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million, detailing various cost categories including administration, governance, legal and regulatory expenses, and others, with a breakdown of one-time and ongoing costs.

101054Board Order 2 passages
IN THE MATTER OF THE MORE ACCESS TO ENERGY ACT
IN THE MATTER OF THE MORE ACCESS TO ENERGY ACT - and - IN THE MATTER OF AN APPLICATION by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and revenue requirement for the test year ending March 31...

AI summary The Nova Scotia Independent Energy System Operator seeks approval for its expenditure and revenue requirement for the test year ending March 31, 2026, under the More Access to Energy Act. The proceeding is before a panel including Stephen T. McGrath, Roland A. Deveau, and Jennifer L. Nicholson.

ORDER
ORDER The Nova Scotia Independent Energy System Operator (IESO Nova Scotia) applied to the Nova Scotia Energy Board on August 5, 2025, under s. 29 of the More Access to Energy Act , for approval of its proposed expenditure and revenue requ...

AI summary The Nova Scotia Independent Energy System Operator (IESO Nova Scotia) applied to the Nova Scotia Energy Board on August 5, 2025, under the More Access to Energy Act, seeking approval for its expenditure and revenue requirement for the initial test year ending March 31, 2026. The Board approved the application on February 25, 2026, as amended.

98850Hearing Order 1 passage
HEARING ORDER
HEARING ORDER The Nova Scotia Independent Energy System Operator (NSIESO) applied to the Nova Scotia Energy Board on August 5, 2025, under s. 29 of the More Access to Energy Act , for approval of its proposed expenditure and revenue requir...

AI summary The Nova Scotia Independent Energy System Operator (NSIESO) has applied for approval of its OM&A expenses and revenue requirement for the initial test year ending March 31, 2026, including the establishment of a Net OM&A Deferral and Variance Account for variances and transition costs.

98854Notice of Intervention - DOE 1 passage
NOVA SCOTIA ENERGY BOARD
NOVA SCOTIA ENERGY BOARD IN THE MATTER OF: The More Access to Energy Act , SNS 2024, c 2, Sch B - and – IN THE MATTER OF: AN APPLICATION by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and rev...

AI summary The Nova Scotia Energy Board is considering an application by the Nova Scotia Independent Energy System Operator for approval of its expenditure and revenue requirement for the test year ending March 31, 2026. The proceeding relates to the More Access to Energy Act, SNS 2024, c 2, and involves the Nova Scotia Department of Energy's Executive Lead for Electricity Projects.

99148Notice of Intervention - CA 1 passage
NOVA SCOTIA ENERGY BOARD
NOVA SCOTIA ENERGY BOARD IN THE MATTER OF: The MORE ACCESS TO ENERGY ACT -and- IN THE MATTER OF: An application by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and revenue requirement for the...

AI summary The Nova Scotia Energy Board is handling a proceeding involving the 'More Access to Energy Act' and an application by the Nova Scotia Independent Energy System Operator seeking approval for its expenditure and revenue requirements for the test year ending March 31, 2026.

99150Notice of Intervention - MEUs 1 passage
NOVA SCOTIA ENERGY BOARD
NOVA SCOTIA ENERGY BOARD IN THE MATTER OF: The More Access to Energy Act – and – IN THE MATTER OF: An Application by the Nova Scotia Independent Energy System Operator for approval of its proposed expenditure and revenue requirement for th...

AI summary The Nova Scotia Energy Board is addressing two matters: the More Access to Energy Act and an application by the Nova Scotia Independent Energy System Operator seeking approval for its expenditure and revenue requirement for the test year ending March 31, 2026.

99332NSEB (NSIESO) IR 1 to 25 2 passages
NOVA SCOTIA ENERGY BOARD
NOVA SCOTIA ENERGY BOARD IN THE MATTER OF: MORE ACCESS TO ENERGY ACT - and - IN THE MATTER OF: AN APPLICATION by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and revenue requirement for the te...

AI summary The Nova Scotia Energy Board is addressing two matters: the More Access to Energy Act and an application by the Nova Scotia Independent Energy System Operator seeking approval for its expenditure and revenue requirement for the test year ending March 31, 2026.

Request IR-18:
Request IR-18: - Reference: Exhibit N-1(i), p. 23 of 36 - Please provide the following as assumed in the NSIESO's requested revenue requirement for - 2025-2026: - a) a director's annual retainer; - b) a director's entitlement to meeting fe...

AI summary Request IR-18 seeks details on the NSIESO's 2025-2026 revenue requirement, including director retainer, meeting fees, committee structures, special projects, expense caps, and expense categories. The request aims to clarify assumed financial parameters for regulatory review.

99352SBA (NSIESO) IR 1 to 9 2 passages
Request IR-2: p. p. 2
Request IR-2: Refer to the Application and Exhibit B-2 - Ongoing OM&A Cost Category Detail , subsection B, NSPI Employee Transfers (including IRP consulting costs)($1.61M) , on pages 19-21 of 36, starting at line 4, and respond to the foll...

AI summary The document requests clarification on the allocation of salary compensation and consulting fees related to NSPI employee transfers and IRP functions. It asks for a breakdown of costs and confirmation of vendor selection and transfer timelines.

Request IR-4: p. p. 2
Request IR-4: Refer to the Application and Exhibit B-2 - Ongoing OM&A Cost Category Detail , subsection D, Governance ($0.51M), on page 23 of 36 and respond to the following: a) Please clarify if, once the NSIESO responsibilities are fully...

AI summary The Nova Scotia Energy Board requests clarification from the NSIESO regarding anticipated governance cost changes post-phase-in of responsibilities and details on legal cost budgets, including sources of estimates and in-house vs. external counsel usage. The requests reference Exhibit B-2, subsections D and E, focusing on OM&A costs.

99360Doane Grant Thornton (NSIESO) IR 1 to 37 1 passage
Non-Confidential
Non-Confidential To: The Nova Scotia Independent Energy System Operator ("NSIESO") b) Please provide support for any underlying assumptions from part (a), including any available quotes. 33. Reference: Exhibit A-1 (page 1 of 36, lines 15-1...

AI summary The NSIESO is seeking approval for its OM&A expenses forecast of $6.75M and has received $2.68M in provincial funding for one-time transition costs. Questions are raised about potential cost overruns and the controls in place to manage them, as well as contingency planning if costs exceed forecasts.

101053Board Decision 3 passages
2.0 BACKGROUND p. p. 5
to occur in Q2 2027. Its forecast annual expenditure and revenue requirement is anticipated to increase over the first three fiscal years to reflect the increased scope of functions it will undertake. - [10] IESO Nova Scotia applied to the...

AI summary IESO Nova Scotia seeks approval for its OM&A expenses and revenue requirement for its initial test year ending March 31, 2026, including establishing a Net OM&A Deferral and Variance Account. The application aligns with its obligations under the More Access to Energy Act, including commencing its first integrated resource planning exercise by October 2025.

[24] A breakdown of IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million was set out in Table 1 in the application: p. p. 10
[24] A breakdown of IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million was set out in Table 1 in the application: OM&A Cost Category Total OM&A Costs ($)(Millions) One-Time Transitional Costs ($) (Millions) Ongoing O&M Cos...

AI summary The text presents a breakdown of IESO Nova Scotia's proposed Net Ongoing OM&A costs of $5.31 million, including various cost categories and their allocation between one-time and ongoing expenses, as outlined in Table 1 of the application.

3.3 Deferral and Variance Account p. pp. 13-14
3.3 Deferral and Variance Account [33] This Net OM&A Deferral and Variance Account is being requested to defer the recovery of the IESO's approved and forecasted Net Ongoing OM&A costs (i.e., net of provincial funding). [34] The IESO defer...

AI summary The IESO proposes a Deferral and Variance Account to defer recovery of Net OM&A costs, structured into three subaccounts. Sub-Account 1 holds approved forecast costs, Sub-Account 2 records variances, and Sub-Account 3 reflects adjusted actual costs. A $5.31M deferral is anticipated upon approval of forecast OM&A costs. The IESO deferred a rate recovery mechanism until its 2026-2027 revenue application due to data gaps.

101054Board Order 2 passages
IN THE MATTER OF THE MORE ACCESS TO ENERGY ACT
IN THE MATTER OF THE MORE ACCESS TO ENERGY ACT - and - IN THE MATTER OF AN APPLICATION by the NOVA SCOTIA INDEPENDENT ENERGY SYSTEM OPERATOR for approval of its proposed expenditure and revenue requirement for the test year ending March 31...

AI summary The Nova Scotia Independent Energy System Operator seeks approval for its proposed expenditure and revenue requirement for the test year ending March 31, 2026. The proceeding is before a panel including Stephen T. McGrath, K.C. (Chair), Roland A. Deveau, K.C. (Vice Chair), and Jennifer L. Nicholson, CPA, CA.

ORDER
ORDER The Nova Scotia Independent Energy System Operator (IESO Nova Scotia) applied to the Nova Scotia Energy Board on August 5, 2025, under s. 29 of the More Access to Energy Act , for approval of its proposed expenditure and revenue requ...

AI summary The Nova Scotia Independent Energy System Operator (IESO Nova Scotia) sought approval from the Nova Scotia Energy Board under the More Access to Energy Act for its expenditure and revenue requirement for the test year ending March 31, 2026. The Board approved the application on February 25, 2026, after amendments.

Disclaimer: These summaries were generated by AI from the filings they describe. We take care to make them accurate, but errors are possible - and they aren't advice. Only the filings themselves are the record: if you're relying on something here, confirm it against the source documents or the Nova Scotia Energy Board's own record. Full disclaimer →