To ensure that findings and conclusions resulting from the reviews of balancing accounts are appropriate, complete, and supported, Ratepayer Advocates should, within six months, implement a formalized and documented method to ensure that supervisors approve analysts reviews of balancing accounts by checking the accuracy and completeness of the work that analysts prepare to support the conclusions of their reviews, including any proposed reductions in recoveries.
Ratepayer Advocates did not provide its one-year response to this recommendation.
Although Ratepayer Advocates provided an audit guide that it developed to support its implementation of this recommendation, it did not provide its one-year response to this recommendation. Based on our review of the audit guide, the audit guide addresses a formalized and documented method that supervisors must follow to approve analysts reviews of balancing accounts.
Implemented as part of the audit guide
Ratepayer Advocates did not provide the audit guide it references to substantiate its claim of full implementation.
These recommended elements will be part of the audit guide that ORA is creating.
Agency responses received are posted verbatim.