Topic/Matter Intersection

Topic:"Revenue Requirement" in M12412

Matter: Nova Scotia Independent Energy System Operator (IESO Nova Scotia) - Proposed expenditure and revenue requirements for test year ending March 31, 2026
78 passages 30 documents

Revenue Requirement across all matters →

N-1Notice of Application 2 passages
1 NOVA SCOTIA ENERGY BOARD
1 NOVA SCOTIA ENERGY BOARD 2 3 the More Access to Energy Act, 1998, SNS IN THE MATTER OF 2024, c 2, Sch B, (the "Act"); 4 5 6 7 8 AND IN THE MATTER OF an application by the Nova Scotia Independent Energy System Operator ("NSIESO") for an O...

AI summary The Nova Scotia Independent Energy System Operator (NSIESO) has applied for approval of its revenue requirement for the fiscal year ending March 31, 2026. The NSIESO is a new not-for-profit corporation tasked with administering the bulk power system and wholesale electricity markets in Nova Scotia. It is seeking approval for ongoing operational, maintenance, and administrative expenses and will use provincial funding to cover part of these costs.

Preamble
- application. - The NSIESO is not yet in a position to propose a mechanism for rate recovery. It is the NSIESO's - proposal to defer the approval of a rate recovery mechanism until a future application. Further, as - a newly constituted c...

AI summary The NSIESO is requesting approval for a revenue requirement and the creation of a Net OM&A Deferral and Variance Account. It is deferring the approval of a rate recovery mechanism due to its new status and lack of historical data. The revenue requirement reflects ongoing OM&A costs before and after government funding.

N-1-(i)Application Exhibits 4 passages
1 A. Overview p. p. 3
1 A. Overview 2 This is the initial revenue requirement application of the recently constituted Nova Scotia 3 Independent Energy System Operator (the "NSIESO"), which is for the test period ending March 4 31, 2026. The NSIESO is a not-for-...

AI summary The Nova Scotia Independent Energy System Operator (NSIESO) submits its initial revenue requirement application for the test period ending March 31, 2026. Established under the More Access to Energy Act, the NSIESO is transitioning functions from Nova Scotia Power Inc. (NSPI) in two phases, with increased revenue requirements expected over the first three fiscal years due to the phased implementation.

18 2. Statutory Context of Application p. pp. 6-8
18 2. Statutory Context of Application - 19 This initial revenue requirement application is being made pursuant to Subsections 29(1) and (2) - 20 of the Act. The Act requires the NSIESO to submit its proposed expenditures and revenue - req...

AI summary The NSIESO submitted a revenue requirement application under Subsections 29(1) and (2) of the More Access to Energy Act, citing delays due to its new status and lack of historical data. It deferred costs to a Net OM&A Deferral and Variance Account, planning future rate recovery mechanisms once approved by the Nova Scotia Energy Board.

Preamble p. pp. 12-31
- 3 The NSIESO is not seeking capital funding as part of this revenue requirement Application. The - 4 NSIESO contemplates that separate application(s) may be made to the Nova Scotia Energy Board - 5 by the NSIESO for approval of capital p...

AI summary The NSIESO is not seeking capital funding in this revenue requirement application but may apply separately for approval of capital projects related to its core functions and energy and capacity procurement initiatives.

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.

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-3Errata 1 passage
VIA E-FILING
VIA E-FILING Nova Scotia Energy Board 3rd Floor, Summit Place 1601 Lower Water Street Halifax, NS B3J 3P6 Dear Nova Scotia Energy Board: Re: M12412 IESO NS 2025-2026 Expenditure Forecast and Revenue Requirement Application – Clarification...

AI summary IESO Nova Scotia submitted an application for expenditure forecast and revenue requirements for 2025-2026, but identified errors and potential misleading information in the materials, requesting the Board's clarification.

N-4NSIESO (CA) RIR 1 to 6 1 passage
2025 – 2026 Revenue Application (Nova Scotia Energy Board M12412)
2025 – 2026 Revenue Application (Nova Scotia Energy Board M12412) Nova Scotia Independent Energy System Operator (NSIESO) Responses to Consumer Advocate (CA) Information Requests

AI summary The Nova Scotia Independent Electricity System Operator (NSIESO) is responding to information requests from the Consumer Advocate regarding the 2025–2026 revenue application under Nova Scotia Energy Board matter M12412.

N-5NSIESO (Doane Grant Thornton) RIR 1 to 37 - Redacted 1 passage
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.

N-7NSIESO (NSEB) RIR 1 to 25 8 passages
NON-CONFIDENTIAL p. pp. 27-33
NON-CONFIDENTIAL 1 Request IR - 3 2 The NSIESO states "It is the NSIESO's proposal to defer the approval of a rate recovery 3 mechanism until its application for the period April 1, 2026 to March 31, 2027." However, in its 4 Notice of Appl...

AI summary The NSIESO is requesting clarification on its proposal to defer the recovery of its 2025-2026 revenue requirement until the 2027-2028 test year, and whether it intends to recover the NET OM&A Deferral and Variance Account over a single or multi-year period.

Preamble p. pp. 27-33
Revenue Requirement, which will be the subject of a separate application to the NSEB before December 31, 2025. Any true up amounts resulting from the Net OM&A Variance and Deferral Account would be collected or returned on a lagging one ye...

AI summary The NSIESO plans to apply for approval of a revenue requirement before December 31, 2025, and intends to recover the approved revenue requirement over a single year. It will collect the approved 2025/26 and 2026/27 revenue requirements starting in April 2026, with variance adjustments confirmed later.

Response IR - 6 p. p. 27
Response IR - 6 - The NSIESO was established on October 24, 2024, with its Board of Directors appointed on - February 19, 2025. The NSIESO was operating without staff and incurred OM&A costs in its - first fiscal year ending March 31, 2026...

AI summary The NSIESO, established in October 2024, operated without staff during its first fiscal year, incurring OM&A costs. To manage uncertainty in cost forecasting and funding, it prioritized establishing a revenue requirement forecast and a deferral account to hold 2025/26 costs until a recovery mechanism is approved, ensuring ratepayer protection and statutory compliance.

6. Costs p. p. 27
6. Costs All costs of the transition incurred by NS Power will be reimbursed by the IESO Nova Scotia, except to the extent that internal resource costs incurred by NS Power are accounted for within NS Power's approved revenue requirement....

AI summary NS Power will be reimbursed by IESO Nova Scotia for transition costs, excluding internal resource costs covered by its approved revenue requirement. NS Power must obtain IESO Nova Scotia's agreement before incurring third-party or incremental internal costs beyond the approved revenue requirement.

1 Request IR - 8 p. p. 27
1 Request IR - 8 - 2 Reference: Exhibit N-1(i), p. 8 of 36, lines 10-12 - 3 Have estimated forecasts been prepared for the annual expenditure and revenue requirement in - 4 each of the NSIESO's second and third fiscal years? If so, please...

AI summary The NSIESO (NSEB) has not prepared estimated forecasts for annual expenditure and revenue requirements in its second and third fiscal years. It plans to submit the 2026-2027 revenue requirement by December 31, 2025, under the More Access to Energy Act . The request references Exhibit N-1(i).

NON-CONFIDENTIAL p. pp. 27-33
NON-CONFIDENTIAL b) No, upon having approved a forecast revenue requirement, any incremental actual cost over the approved revenue requirement would be the subject of a prudence review. This will ultimately be reflected in the balance in t...

AI summary The NSIESO (NSEB) states that incremental costs exceeding the approved revenue requirement will undergo prudence review, with variances recorded in the Net OM&A Deferral and Variance Account. One-time transition costs are expected to exceed $1.23 million, with further costs anticipated post-March 2026. An update on forecast expenses will be provided in the 2026/27 revenue requirement application, to be filed in Q4 2025.

Request IR - 19 p. p. 33
Request IR - 19 - Reference: Exhibit N-1(i), p. 24 of 36 - The NSIESO indicates that the regulatory applications include this revenue requirement - application and "could include an application for approval of one of more capital applicati...

AI summary The NSIESO indicates that regulatory applications include a revenue requirement and potentially capital applications. The request asks to identify all assumed applications, their amounts, and timelines.

Response IR - 19 p. p. 33
Response IR - 19 - The regulatory applications assumed in the proposed revenue requirement include the current - application for approval of a revenue requirement for the fiscal year ending March 31, 2026, and - an anticipated application...

AI summary The response discusses pending regulatory applications for revenue requirements for fiscal years 2026 and 2026/27, noting that NSIESO has not yet determined specific capital project requirements. NSIESO plans to develop a capitalization policy for its assets as part of broader organizational policies.

N-8NSIESO (SBA) RIR 1 to 9 2 passages
NON-CONFIDENTIAL
NON-CONFIDENTIAL 1 Request IR - 10 2 Refer to the Application and Exhibit C-1 – Deferral and Variance Accounts, on pages 32-36 of 3 36 and respond to the following: 4 a) Table 2 on Page 10 of 36, contains language different from Table 16 o...

AI summary The document requests clarification on the treatment of unfunded amounts in Sub Account No. 2, interest accrual in deferral and variance accounts, and the distinction between NSPI and NSIESO revenue requirements during the transition period.

2025 – 2026 Revenue Application (Nova Scotia Energy Board M12412)
2025 – 2026 Revenue Application (Nova Scotia Energy Board M12412)

AI summary The document outlines a revenue application for the 2025–2026 period under Nova Scotia Energy Board matter M12412, involving Nova Scotia Power (NSP) and the Nova Scotia Independent Electricity System Operator (NSIESO).

N-10Evidence of Doane Grant Thornton 9 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.

1.1 Purpose and scope p. p. 2
1.1 Purpose and scope - Doane Grant Thornton LLP ("we", "us", "our", or "Doane Grant Thornton") has been engaged by the Nova Scotia - Energy Board ("NSEB" or the "Board"). The purpose of our engagement was to present our observations, find...

AI summary Doane Grant Thornton LLP was engaged by the Nova Scotia Energy Board to review the Nova Scotia Independent Energy System Operator's (NSIESO) application for expenditure and revenue approval. The review focused on the test year budget, benchmarking of administrative salaries, organizational structure, and deferral account reasonableness for the period ending March 31, 2026 (M12412).

- 4 Figure 1 Summary of findings, observations and conclusions p. p. 2
- 4 Figure 1 Summary of findings, observations and conclusions # Section title Findings, observations, and conclusions • Based on the information available, the expense categories included in the NSIESO's proposed revenue requirement appea...

AI summary The NSIESO's proposed revenue requirement includes expense categories that are aligned with standard practice, based on the information available.

4.3.1.2 Calculation of revenue requirement p. p. 11
4.3.1.2 Calculation of revenue requirement - Revenue requirement reflects the amount of revenue a utility must collect each year to cover the costs of providing - service to its customers, inclusive of a fair return for the utility's share...

AI summary The revenue requirement calculation includes operating costs, depreciation, taxes, and return on rate base. NSIESO, as a non-profit, is expected to focus solely on operating costs, omitting a return on rate base. This is the key focus of the Application and review.

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.

4.4 Conclusion p. p. 28
4.4 Conclusion - Overall, based upon our review of the NSIESO's test year budget and all available information, we offer the following findings and recommendations: - Based upon our review of the proposed expenses, nothing has come to our...

AI summary The NSEB found the NSIESO's test-year budget reasonable but highlighted insufficient documentation for assumptions and lack of formal quotes. They recommended improved filing requirements to ensure transparency and prudence in future revenue requirement calculations.

- 15 thresholds have been detailed below: p. p. 44
- 15 thresholds have been detailed below: FVDA features and thresholds Detail16 Operating Reserve Level Maintained at $10 million within the FVDA. Threshold for Rebates If the FVDA balance exceeds $15 million, the excess is rebated to mark...

AI summary The document outlines 15 thresholds related to the FVDA, including maintaining a minimum balance, rebate mechanisms, and procedures for deficit contingency and ministerial approval. These thresholds ensure proper financial management and transparency in the energy sector.

Preamble p. pp. 44-45
- 17 keep the IESO accountable to ensure they are monitoring results and expenditures in comparison to their approved - 18 budget or forecast. This increases transparency and helps limit the burden to ratepayers. 14 Ontario Energy Board –...

AI summary The text discusses the importance of holding the IESO accountable for monitoring expenditures and results against their approved budget or forecast, emphasizing transparency and limiting the burden on ratepayers. It references a decision and order from the Ontario Energy Board related to the IESO's 2023-2025 expenditures, revenue requirement, and fees.

7.3.2.1.1 Purpose and intention p. pp. 47-48
7.3.2.1.1 Purpose and intention Per the Application, the NSIESO is seeking approval to establish A Net OM&A Deferral and Variance Account to defer the recovery of its approved and forecasted Net Ongoing OM&A costs, record any variance betw...

AI summary The NSIESO seeks approval to create a Net OM&A Deferral and Variance Account to defer recovery of forecasted OM&A costs and record variances through March 31, 2026. It clarifies the intent to defer actual 2025-26 OM&A costs, net of provincial grant surpluses. The NSIESO explains its lack of staff and financial history as reasons for not seeking rate recovery mechanisms, emphasizing the need for a deferral account to ensure fair cost recovery and statutory compliance.

N-11Evidence - Synapse 1 passage
Nova Scotia Energy Board p. p. 3
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 System Operator for Approval of its proposed expenditure and revenue requirement for the test year...

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

N-12DGT (IG) RIR 1 to 7 1 passage
Deferral account – accounting policies p. p. 10
Deferral account – accounting policies Report reference: Page 5, bullet 2 and Page 51 (lines 31-39) to Page 52 (lines 1-3) • "At the time of this report, the NSIESO has not yet developed accounting policies. It is recommended that the NSIE...

AI summary The NSIESO lacks developed accounting policies, prompting a recommendation to prioritize their creation before the 2027 test year to ensure compliance with standards for revenue and expense recognition. Alignment with NSPI's policies is suggested to avoid misrepresenting deferral account amounts and ensure consistency with GUP practices.

N-13Rebuttal Evidence - NSIESO 2 passages
Re: M12412 — IESO Nova Scotia 2025/2026 Revenue Requirement Application – Rebuttal Comments p. p. 0
Re: M12412 — IESO Nova Scotia 2025/2026 Revenue Requirement Application – Rebuttal Comments Dear Ms. Henwood: I write further to the above-noted matter. On August 5, 2025, the Independent Energy System Operator (IESO) of Nova Scotia submit...

AI summary The IESO Nova Scotia submitted its 2025/2026 Revenue Requirement Application, triggering a regulatory proceeding by the Nova Scotia Energy Board (NSEB). The timeline includes information requests, evidence submissions by DGT and SEE, and rebuttal comments by IESO Nova Scotia on December 22, 2025, addressing DGT and SEE's submissions.

Doane Grant Thornton Evidence p. p. 0
va Scotia thanks DGT and SEE for their valuable comments in respect of this matter, all of which are important contributions to the implementation of the future of the IESO Nova Scotia. Kind regards, 7 Synapse Energy Economics Evidence, Re...

AI summary Nova Scotia acknowledges DGT and SEE for their contributions to the IESO Nova Scotia's future implementation. Synapse Energy Economics submitted evidence regarding the 2025/2026 Revenue Requirement Application (M12412). Mark Peachey, Director of Regulatory Affairs at IESO Nova Scotia, is involved in the proceeding.

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 NSIESO applied to the Nova Scotia Energy Board 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.

101053Board Decision 10 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.

MUNICIPAL ELECTRIC UTILITIIES p. p. 3
MUNICIPAL ELECTRIC UTILITIIES James MacDuff, Counsel NOVA SCOTIA POWER INC. Jennifer Power, Counsel Blake Williams, Counsel PORT HAWKESBURY PAPER LP David MacDougall, Counsel SWEB DEVELOPMENT LP Mason Baker BOARD COUNSEL: William L. Mahody...

AI summary The Board approved IESO Nova Scotia's 2025/26 revenue requirement and Deferral and Variance Account. It directed the IESO to implement financial controls and quarterly reporting by the next revenue application. Key participants include Nova Scotia Power Inc., Port Hawkesbury Paper LP, Sweb Development LP, and Board Counsel William L. Mahody.

Preamble p. p. 3
ropose a rate recovery mechanism. It proposed to defer the approval of a rate recovery mechanism until a later application for its revenue requirement for the period April 1, 2026, to March 31, 2027. - [4] The Board considered the matter i...

AI summary The Board approved the IESO's initial test year expenditure and revenue requirement for the period ending March 31, 2026, but deferred the approval of a rate recovery mechanism until a later application. Specific guidelines and accounting policies for the Net OM&A Deferral and Variance Account must be developed and filed before recovery can occur.

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 has applied for approval of its proposed expenditure and revenue requirement for its initial test year, including OM&A expenses and the establishment of a Net OM&A Deferral and Variance Account. It must conduct its first integrated resource planning exercise by October 24, 2025, as required by the More Access to Energy Act.

Application for approval of transmission tariff p. p. 5
Application for approval of transmission tariff - 79 (1) The IESO shall make application to the Energy Board for approval of a transmission tariff for the provision of transmission services or ancillary services, or both, and the applicati...

AI summary The IESO must apply to the Energy Board for transmission tariff approval, including the transmitter's revenue requirement. The Energy Board processes applications per the Act and regulations, considering projected revenues, costs, and revenue allocation. It may set timelines for tariff implementation after hearings.

3.2 Proposed Revenue Requirement p. p. 10
3.2 Proposed Revenue Requirement [22] IESO Nova Scotia forecasts its OM&A expenses for the test period to be $6.75 million (Ongoing OM&A). The IESO stated it will incur one-time transition costs forecast at $1.23 million, including costs t...

AI summary The IESO forecasts OM&A expenses of $6.75 million, including $1.23 million in one-time transition costs covered by a $2.68 million provincial grant. The IESO expects to recover $5.31 million in rates, with the remaining $1.44 million coming from the grant. Additional transition costs may arise in the future.

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 is requesting the establishment of a Net OM&A Deferral and Variance Account to defer the recovery of its approved and forecasted Net Ongoing OM&A costs. The account includes three subaccounts to manage variances between forecasted and actual costs, as well as one-time transition costs. The IESO plans to file a future revenue requirement application in 2026-2027.

3.3.1 Findings p. p. 17
resholds and specific approval requirements were key features it observed from its jurisdictional review and that they would "create accountability and minimize excess and uncontrolled cost overruns". [48] Accordingly, the Board concludes...

AI summary The Board establishes a Net OM&A Deferral and Variance Account with guidelines for recovery, requiring variance reviews exceeding +/-10%. It aligns with the IESO on prudence reviews during revenue applications, placing the burden on IESO Nova Scotia to justify cost overruns. The Small Business Advocate's input supports stricter scrutiny for new organizations, with guidelines due by 2027/2028.

3.4.1 Findings p. pp. 20-21
3.4.1 Findings - [53] The Board agrees with Doane Grant Thornton's recommendations in its evidence and the Industrial Group's submissions that the development of minimum filing requirements provides greater transparency and allows interest...

AI summary The Board endorses recommendations for minimum filing requirements in revenue applications, enhancing transparency and enabling thorough scrutiny of assumptions and financial data. Requirements include formal support for assumptions, historical financial data, projected results, and an annual business plan aligned with the More Access to Energy Act , plus stakeholder engagement details.

4.0 SUMMARY OF FINDINGS p. pp. 32-33
4.0 SUMMARY OF FINDINGS [87] The Board approves IESO Nova Scotia's proposed expenditure and revenue requirement for its initial test year ending March 31, 2026. For the initial test year, this approved amount is $6,751,287, with a net amou...

AI summary The Board approves IESO Nova Scotia's revenue requirement for the initial test year ending March 31, 2026, and sets conditions for future filings. Specific accounting policies and financial controls are required, along with enhanced integrated resource planning that includes regional system modeling and emissions considerations. Quarterly reporting on the transition from NS Power to the IESO is also mandated.

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.

The Board orders that:
The Board orders that: - 1. IESO Nova Scotia's expenditure and revenue requirement for its initial test year ending March 31, 2026, is approved at $6,751,287, with a net amount of $5,306,824 after the application of provincial funding. - 2...

AI summary The Board approves IESO Nova Scotia's expenditure and revenue requirement for 2026, sets guidelines for future applications, and outlines requirements for integrated resource planning and quarterly reporting. The decision emphasizes detailed financial controls, engagement with Indigenous groups, and integration of emissions offset costs into modeling.

98850Hearing 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 This regulatory proceeding under the More Access to Energy Act involves the Nova Scotia Independent Energy System Operator's application for approval of its expenditure and revenue requirement for the test year ending March 31, 2026. The proceeding is heard by a panel including Stephen T. McGrath, Roland A. Deveau, and Pennifer L. Nicholson.

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.

98853Notice of Intervention - E1 1 passage
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 document pertains to a regulatory proceeding under the More Access to Energy Act, involving 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.

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.

98900Notice of Intervention - IG 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 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 handling two matters: one related to the More Access to Energy Act, and another involving Nova Scotia Independent Energy System Operator's application for approval of its expenditure and revenue requirement for the test year ending March 31, 2026.

99332NSEB (NSIESO) IR 1 to 25 4 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-14:
Request IR-14: - Reference: Exhibit N-1(i), p. 18 of 36 - The NSIESO notes that forecast compensation in the Administration Salaries and Wages cost category was established on the basis of several assumptions. - a) Please provide the compe...

AI summary The NSIESO requests detailed compensation assumptions for revenue requirements, including base salary, bonuses, fringe benefits, peer organization comparisons, and market studies used to establish salary percentiles. The request focuses on administrative salaries and wages in Exhibit N-1(i), p. 18 of 36.

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.

Request IR-19:
Request IR-19: - Reference: Exhibit N-1(i), p. 24 of 36 - The NSIESO indicates that the regulatory applications include this revenue requirement - application and "could include an application for approval of one of more capital applicatio...

AI summary The NSIESO states that regulatory applications include a revenue requirement application and may include capital applications. The request asks to identify all assumed applications, their amounts, and timelines. This pertains to Exhibit N-1(i), page 24 of 36.

99348Synapse BCC (NSIESO) IR 1 to 4 1 passage
NOVA SCOTIA ENERGY BOARD p. p. 1
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 (NSIESO) for approval of its proposed expenditure and revenue requirement f...

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 (NSIESO) seeking approval for its proposed expenditure and revenue requirement for the test year ending March 31, 2026.

99358IG (NSIESO) IR 1 to 8 1 passage
1 2025
21 1 2025 M12412 2 NOVA SCOTIA ENERGY BOARD 3 IN THE MATTER OF: The More Access to Energy Act 4 5 6 IN THE MATTER OF: An Application by the Nova Scotia Independent Energy System Operator for approval of its proposed expenditure and revenue...

AI summary The Nova Scotia Energy Board has issued an information request to the Nova Scotia Independent Energy System Operator (NSIESO) regarding its proposed expenditure and revenue requirement for the test year ending March 31, 2026. The request seeks clarification on the business units being established as part of the NSIESO's organizational scaling and transition of operational functions from Nova Scotia Power Inc.

99360Doane Grant Thornton (NSIESO) IR 1 to 37 1 passage
Non-Confidential
Non-Confidential To: The Nova Scotia Independent Energy System Operator ("NSIESO") From: Doane Grant Thornton LLP Response due by: Tuesday, October 7, 2025 Questions: 1. Reference: Exhibit A-1 (page 9 of 36, line 11, Table 1) a) Please pro...

AI summary The document contains two questions directed to the Nova Scotia Independent Energy System Operator (NSIESO) regarding financial forecasts and costs incurred prior to the test period. The first requests the underlying financial forecast document for OM&A expenses, and the second inquires about costs incurred before the test period that may not have been accounted for.

99578Letter NSISEO re: Confidential Treatment 1 passage
VIA E-FILING
VIA E-FILING Nova Scotia Energy Board 3rd Floor, Summit Place 1601 Lower Water Street Halifax, NS B3J 3P6 Dear Nova Scotia Energy Board: Re: M12412 IESO NS 2025-2026 Expenditure Forecast and Revenue Requirement Application Request for Boar...

AI summary IESO Nova Scotia is submitting responses to information requests and seeks confidential treatment for third-party proprietary and personnel information in its 2025-2026 Expenditure Forecast and Revenue Requirement Application. It emphasizes transparency while requesting confidentiality for specific data types.

100594Submission - IG 1 passage
Delivered by Email p. p. 0
Delivered by Email Crystal Henwood Regulatory Affairs Officer/Clerk Nova Scotia Energy Board 3rd Floor, 1601 Lower Water Street PO Box 1692, Unit "M" Halifax NS B3J 3S3 Dear Ms. Henwood: Re: M12412 – IESO NS – Proposed expenditure and reve...

AI summary The Industrial Group supports IESO-NS's initial revenue requirement and Deferral Account proposal but emphasizes the need for clear parameters and protective measures, as recommended by DGT. They also request improvements in future filings, an IRP process schedule, and ongoing transition reporting.

100595Submission - SBA 3 passages
Preamble p. p. 0
January 15, 2026 VIA File Transfer Ms. Crystal Henwood Clerk of the Board Nova Scotia Energy Board 1601 Lower Water Street, 3rd Floor Halifax NS B3J 3S3 Dear Ms. Henwood: Re: M12412 - Nova Scotia Independent Energy System Operator Applicat...

AI summary The Nova Scotia Independent Energy System Operator (IESO-Nova Scotia) has submitted an application to the Nova Scotia Energy Board for approval of its revenue requirement for the test year ending March 31, 2026. The application seeks to recover OM&A costs, including a revenue requirement of $6,751,287 before government funding and $5,306,824 after, as part of the transition from Nova Scotia Power Inc. and in accordance with the More Access to Energy Act and Energy Reform (2024) Act.

Unknown Costs p. p. 0
Unknown Costs IESO-Nova Scotia emphasizes that a portion of the proposed $6.75 million revenue requirement is expected to be offset by an estimated $1.4 million of Provincial Funding remaining from the total $2.68 million provided. This re...

AI summary IESO-Nova Scotia acknowledges that part of its proposed revenue requirement may be offset by remaining provincial funding, but notes that costs are not fully understood and are expected to increase. The entity requests approval for the recovery of the approved revenue requirement starting April 1, 2026, and has also applied for an extension to submit its next revenue requirement application.

SBA Concerns p. p. 0
SBA Concerns The SBA respectfully submits that evidence filed by Doane Grant Thornton and Synapse Energy Advisors on behalf of Board Counsel appears to share the concerns outlined above, as evidenced in the suggestions for the need for mor...

AI summary The SBA raises concerns about the timeline for implementing financial controls and accounting policies recommended by Doane Grant Thornton and Synapse Energy Advisors. IESO-Nova Scotia claims these measures are in 'active development' and will be established by 2026, but the SBA questions whether this timeline is sufficient to impact the upcoming 2026/2027 revenue requirement application.

100597Submission - CA 1 passage
Section 1 p. p. 0
Please refer to: David Roberts Email: [[email protected]](mailto:[email protected]) Assistant: Alissa Whalen Assistant's email: [[email protected]](mailto:[email protected]) January 15, 2026 Via Secure File Transfer C...

AI summary The Consumer Advocate submits that the IESO-NS's revenue requirement and deferral account request should be approved with clear guidelines reflecting Doane Grant Thornton's concerns. IESO-NS is a new organization still establishing its internal capabilities.

100757Reply Submission - IESO NS 5 passages
Preamble p. p. 0
January 29, 2026 Ms. Crystal Henwood Regulatory Affairs Officer/Clerk Nova Scotia Utility and Review Board 1601 Lower Water Street, 3rd Floor P.O. Box 1692, Unit "M" Halifax, NS B3J 3S3 Re: M12412 - IESO Nova Scotia 2025/2026 Revenue Requi...

AI summary The IESO Nova Scotia submitted a reply to the NSEB regarding its 2025/2026 revenue requirement application. The Consumer Advocate, Small Business Advocate, and Industrial Group did not object to the revenue requirement or the establishment of a deferral account but provided recommendations on cost control, future costs, and evidentiary requirements.

Cost Control Mechanisms p. p. 0
Cost Control Mechanisms The CA, SBA and IG all provided similar comments with respect to cost control mechanisms and the related conclusions and recommendations of Doane Grant Thornton's (DGT) submission of October 28, 2025. The SBA also r...

AI summary The CA, SBA, and IG aligned on cost control mechanisms from DGT's submission. SBA recommended governance controls, while IESO Nova Scotia confirmed existing financial controls since mid-2025 and plans to implement additional measures in Q1 2026. IESO supports intervenor recommendations and cites ongoing governance work in its revenue requirement applications.

Future Costs & Recovery p. p. 0
Future Costs & Recovery The SBA provided the following recommendations regarding future IESO Nova Scotia cost recovery: The SBA … respectfully submits that the NSEB should require IESO-Nova Scotia to engage in further stakeholder sessions...

AI summary The SBA recommends stakeholder sessions for IESO Nova Scotia to explain cost recovery plans and avoid customer burden. IESO responds that predicting future costs is challenging due to ongoing operations like real-time dispatch transition and energy procurement, but commits to developing a permanent cost recovery mechanism by Q2 2026 and engaging stakeholders.

Evidentiary Requirements p. p. 0
Evidentiary Requirements IG recommended the following with respect to evidentiary requirements of future revenue requirement applications: 2. As part of future RR applications, include the following at minimum: 8 Small Business Advocate Su...

AI summary The document outlines evidentiary requirements for future revenue requirement (RR) applications, including financial results, budget support, stakeholder engagement, and deferral justifications. IESO Nova Scotia agrees to provide documentation with caveats, while DGT emphasizes formal support for significant budget items. The More Access to Energy Act mandates annual reporting for stakeholder engagement.

Miscellaneous p. p. 0
Miscellaneous The IG provided the two additional recommendations: - 4. File monthly public reporting on transition progress and collaboration with NSPI throughout 2026. - 5. By March 1, 2026, develop and publish a detailed IRP schedule, in...

AI summary The Industrial Group (IG) recommends monthly public reporting on transition progress and an IRP schedule by March 2026. They support the IESO-NS's monthly reports but add elements like transition milestones, variances, collaboration outcomes, and cost updates. NSIESO proposes monthly reports to the NSEB. The IESO-NS responded to M12412 regarding revenue requirements, citing the More Access to Energy Act.

101053Board Decision 8 passages
MUNICIPAL ELECTRIC UTILITIIES p. p. 3
MUNICIPAL ELECTRIC UTILITIIES James MacDuff, Counsel NOVA SCOTIA POWER INC. Jennifer Power, Counsel Blake Williams, Counsel PORT HAWKESBURY PAPER LP David MacDougall, Counsel SWEB DEVELOPMENT LP Mason Baker BOARD COUNSEL: William L. Mahody...

AI summary The Board approved IESO Nova Scotia's 2025/26 revenue requirement and Deferral and Variance Account. The IESO must file financial controls and quarterly reports by the next revenue application. Final submissions were received on January 29, 2026, with a decision date of February 25, 2026.

Preamble p. pp. 3-10
- [1] On April 5, 2024, the Legislature passed the More Access to Energy Act , SNS 2024, c 2, Schedule B, establishing the new Nova Scotia Independent Energy System Operator (IESO Nova Scotia or IESO). Amongst other roles, this will result...

AI summary The More Access to Energy Act established IESO Nova Scotia, which applied for approval of its initial expenditure and revenue requirement. The application includes OM&A expenses and the establishment of a deferral account. The Act allows cost recovery from ratepayers, and IESO proposed deferring the rate recovery mechanism to a later application.

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.

Application for approval of transmission tariff p. p. 5
Application for approval of transmission tariff - 79 (1) The IESO shall make application to the Energy Board for approval of a transmission tariff for the provision of transmission services or ancillary services, or both, and the applicati...

AI summary The IESO must apply for a transmission tariff, including the transmitter's revenue requirement. The Energy Board must approve the tariff based on revenue projections and cost recovery mechanisms for ancillary services. The Board can set timelines for tariff implementation.

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.

3.3.1 Findings p. p. 17
resholds and specific approval requirements were key features it observed from its jurisdictional review and that they would "create accountability and minimize excess and uncontrolled cost overruns". [48] Accordingly, the Board concludes...

AI summary The NSEB establishes a Net OM&A Deferral and Variance Account, requiring guidelines for recovery and a 10% variance threshold for reviews. The IESO must justify cost overruns, while the Small Business Advocate supports stricter scrutiny for new organizations. Guidelines must be filed by 2027/2028.

3.4.1 Findings p. pp. 20-21
3.4.1 Findings - [53] The Board agrees with Doane Grant Thornton's recommendations in its evidence and the Industrial Group's submissions that the development of minimum filing requirements provides greater transparency and allows interest...

AI summary The Nova Scotia Energy Board (NSEB) endorses minimum filing requirements for revenue applications, emphasizing transparency and thorough evidentiary support. Requirements include detailed financial data, formal assumption documentation, annual business plans aligned with the More Access to Energy Act , and stakeholder engagement details.

4.0 SUMMARY OF FINDINGS p. pp. 32-33
4.0 SUMMARY OF FINDINGS [87] The Board approves IESO Nova Scotia's proposed expenditure and revenue requirement for its initial test year ending March 31, 2026. For the initial test year, this approved amount is $6,751,287, with a net amou...

AI summary The Board approves IESO Nova Scotia's expenditure and revenue requirement for the initial test year ending March 31, 2026, at a net amount of $5,306,824 after provincial funding. It also sets requirements for future applications, including financial controls, formal support for assumptions, historical financial data, and engagement with Indigenous groups. The IESO is directed to address specific issues in its integrated resource planning, including modeling scenarios and emissions costs, and to provide quarterly reports on its transition from NS Power.

101054Board Order 1 passage
The Board orders that:
The Board orders that: - 1. IESO Nova Scotia's expenditure and revenue requirement for its initial test year ending March 31, 2026, is approved at $6,751,287, with a net amount of $5,306,824 after the application of provincial funding. - 2...

AI summary The Board approves IESO Nova Scotia's revenue requirement for 2026 and sets requirements for future filings, including detailed financial and planning information. It also directs the IESO to address specific issues in its integrated resource planning, including modeling scenarios with New Brunswick and incorporating demand response opportunities.

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 →