# FERC Audit Explorer

> Machine-readable findings of noncompliance and staff recommendations mined from **utility audit and prudence records**, across three collections: **FERC audits** (the Office of Enforcement's financial (FA) and non-financial (PA) audits of utilities, ISOs/RTOs, and pipelines, electric/gas/oil), **FERC prudence reviews** (rate-case cost determinations), and **state PUC/PSC/SCC audits** (rate, fuel-cost, and management proceedings from several state commissions). FERC audits and the parsed state management audits are broken into findings -> recommendations (verbatim); legal orders, testimony, and settlements are listed with their source. Themes are mined by transparent keyword tagging, never LLM judgement.

Scope: FERC utility audits — electric, gas & oil, extended to prudence reviews and state audits. As of 2026-06-23, the corpus holds 494 structured records: 123 FERC audits (of 123 listed at https://www.ferc.gov/audits (260 electric, 42 gas, 18 oil, 1 water identified)), 29 prudence reviews, and 221 state PUC audits. Findings and recommendations are quoted verbatim. Independent public-interest tool, not affiliated with FERC. Links below are relative to the site root.

## Data (machine-readable)
- [Reports](data/reports.json): every structured record with findings, recommendations, and themes
- [Patterns](data/patterns.json): cross-report themes with counts by industry and year
- [Patterns by collection](data/patterns_by_collection.json): the same aggregates, per collection/tab
- [Meta](data/meta.json): corpus counts and provenance
- [Full corpus text](llms-full.txt): all findings, recommendations, and source notes in one file (verbatim)
- [LLM context](llms-ctx.txt): the same corpus in the llms.txt XML context shape (`<project>`/`<doc>`)

## FERC Audits
_123 document(s), 2014–2026. 663 findings / 1479 recommendations parsed from 123 report(s). top themes: Accounting misclassification, Form reporting (Form No. 1/2/6, Page 700), Depreciation, Below-the-line costs (lobbying, charitable, etc.)._

- [Southern Electric Generating Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20260507-3001&optimized=false): Docket FA24-3-000, issued 2026-05-07, financial audit, generation, 4 finding(s) — findings: Accounting for Replacement of Minor Items of Property; Allowance for Funds Used During Construction; Computation of Depreciation Rates; FERC Form Nos. 1 and 3-Q Reporting
- [Southwestern Electric Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20260319-3008&optimized=false): Docket FA24-2-000, issued 2026-03-19, financial audit, transmission, 7 finding(s) — findings: Capitalization of Vegetation Management Costs; Prepaid Pension AFUDC; Allowance for Funds Used During Construction; Prepayments; Accounting Misclassifications; Excess and Deficient Accumulated Deferred Income Tax; FERC Form No. 1 Reporting
- [DC Energy Holdings, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20260108-3014&optimized=false): Docket PA23-11-000, issued 2026-01-08, non-financial audit, generation/transmission, 1 finding(s) — findings: Submittal of Required Financial Statements
- [Kern River Gas Transmission Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250929-3000&optimized=false): Docket FA23-10-000, issued 2025-09-29, financial audit, n/a, 5 finding(s) — findings: Renewable Natural Gas Quality Specifications; Tariff Administration and Oversight; Informational Postings; Allowance for Funds Used During Construction; Annual Membership Dues
- [Medallion Pipeline Company, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250925-3005&optimized=false): Docket FA23-9-000, issued 2025-09-25, financial audit, n/a, 8 finding(s) — findings: Annual Cost of Service Based Analysis Schedule; Nonoperating and Operating Expenses; Noncarrier Property Revenue, Expenses, and Net Income; Crude Oil Accounting Misclassifications; Other Accounting Misclassifications; Property Unit Listing; Depreciation Rates and Study; FERC Form No. 6 Reporting
- [Pacific Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250918-3011&optimized=false): Docket FA23-8-000, issued 2025-09-18, financial audit, transmission/distribution, 8 finding(s) — findings: Allocation of Overhead Costs to CWIP; Accounting for Operating and Maintenance Expenses; Accounting for Administrative and General Expenses; Accounting for Compromise Settlements; Allowance for Funds Used During Construction; Accounting for Customer Advances; Prepayments; FERC Form No. 1 Reporting
- [Talen Energy](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250908-3009&optimized=false): Docket PA22-7-000, issued 2025-09-08, non-financial audit, generation, 3 finding(s) — findings: Generation Outage Requests Submitted to PJM’s electronic Dispatcher Application Reporting Tool (eDART) System; Generation Outage Reporting in Generating Availability Data System (GADS); Discrepancies between Reported Generator Outages and Offer Schedules
- [Alabama Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250903-3001&optimized=false): Docket PA24-5-000, issued 2025-09-03, non-financial audit, generation/transmission, 5 finding(s) — findings: Acquisition-Related Costs; Acquisition-Related Internal Labor; Accounting for Lobbying Expenses; Account Misclassifications; Accounting for Edison Electric Institute Membership Dues
- [Duke Energy Progress, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250725-3010&optimized=false): Docket FA23-6-000, issued 2025-07-25, financial audit, generation/transmission, 11 finding(s) — findings: Recovery of Fuel Contract Buyout Costs; Accounting for Fuel Storage and Handling; Wholesale Revenue Credits; Auxiliary Fuel Costs in Nuclear Power Generation; Allowance for Funds Used During Construction; Accounting for Distribution and Meter-Related Costs; Accounting for Political Activities; Accounting for Steam Maintenance Expenses; Accounting for A&G Overheads and Accruals; FERC Form No. 580 Reporting; FERC Form Nos. 1 and 3-Q Reporting
- [Portland General Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250616-3008&optimized=false): Docket PA23-10-000, issued 2025-06-16, non-financial audit, generation/transmission, 11 finding(s) — findings: Public Access to Monthly and Yearly Capability Information; Narrative Explanations for ATC Unavailability; Deviation Information for Generator Interconnection Studies; Interconnection Request List Study Availability; Preservation of Records; Quarterly Generator Interconnection Service Metrics; Quarterly Transmission Service Metrics Reports and Study Costs; Listing of Transmission Service Request Completed Studies; Posting of Short Circuit Information; Transmission Planning Study Cycle Meetings; Posting of Transmission Planning Content
- [Midcontinent Independent System Operator, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250410-3014&optimized=false): Docket PA21-2-000, issued 2025-04-10, non-financial audit, generation, 3 finding(s) — findings: Preservation of Records; Posting of Generator Interconnection Study Times; Posting of Transmission Service Metrics
- [Tallgrass Pony Express Pipeline, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250106-3000&optimized=false): Docket FA23-5-000, issued 2025-01-06, financial audit, n/a, 5 finding(s) — findings: Annual Cost of Service Based Analysis Schedule; Depreciation Rates and Dismantlement Charge; Property Unit Listing; Industry Trade Association Dues; Accounting Misclassifications and Reporting
- [Alliant Energy Corporate Services, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20241127-3007&optimized=false): Docket FA23-7-000, issued 2024-11-27, financial audit, generation, 4 finding(s) — findings: Service Company Allocation Factors; Accounting for Lobbying Expenses; Electric Vehicle Charging Stations; Accounting for Donations
- [Southern Indiana Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240927-3006&optimized=false): Docket FA23-4-000, issued 2024-09-27, financial audit, transmission, 7 finding(s) — findings: Accounting for Merger Costs; Allowance for Funds Used During Construction; Operating Expense Accounting Misclassifications; Non-Operating Expense Accounting Misclassifications; Materials and Supplies; Excess Accumulated Deferred Income Tax; FERC Form No. 1 Reporting
- [Black Hills Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240822-3000&optimized=false): Docket PA23-3-000, issued 2024-08-22, non-financial audit, generation/transmission, 3 finding(s) — findings: Load Forecast Data; Narrative Explanation for Available Transfer Capability (ATC) Unavailability; Public Access for Monthly and Yearly Capability Information
- [NextEra Energy Transmission, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240821-3003&optimized=false): Docket PA23-2-000, issued 2024-08-21, non-financial audit, generation/transmission/distribution, 6 finding(s) — findings: Acquisition Integration Cost Tracking; Accounting for Lobbying Expenses; Account 920 Misclassifications; Accounting for Costs in Account 922; Reporting of Transactions with Associated (Affiliated) Companies; Acquisition-Related Employee Incentive Costs
- [Tri-State Generation and Transmission Association, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240815-3003&optimized=false): Docket PA22-6-000, issued 2024-08-15, non-financial audit, generation/transmission, 3 finding(s) — findings: Posting of Transmission Service Metrics; Posting of Discount Information; Posting of Curtailment Information
- [EnLink NGL Pipeline, LP](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240814-3002&optimized=false): Docket FA22-2-000, issued 2024-08-14, financial audit, n/a, 6 finding(s) — findings: Recording of Carrier Property; Recording of Noncarrier Property; Recognition of Intrastate Transportation Movements; Accounting for Minor Items of Carrier Property; Accounting Period for Affiliate Transactions; Written Shipper Nominations
- [Dominion Energy Services, Inc. and Dominion Energy Southeast Services, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240812-3031&optimized=false): Docket FA22-4-000, issued 2024-08-12, financial audit, generation/transmission, 13 finding(s) — findings: Merger-Related Voluntary Retirement Program; Merger Compensation; Merger Project Configuration; Merger Integration Project Cost Tracking; Merger Financing Costs; Allocation Methods; Accounting for Customer Accounts Expenses; Administrative and General Expense Misclassifications; Accounting for EEI Annual Membership Dues; Accounting for Service Company Property; Accounting for Prepayments; FERC Form No. 60 Reporting; This affected the transparency, accuracy, and usefulness of certain sections of these financial disclosures. D. List of
- [Appalachian Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240315-3000&optimized=false): Docket FA22-1-000, issued 2024-03-15, financial audit, generation/transmission, 4 finding(s) — findings: Amortization of Retail Regulatory Assets; Classification of Purchased Power Costs; Fly Ash Sales Revenue and Expense; FERC Form No. 580 Reporting
- [NET Mexico Pipeline Partners, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240307-3007&optimized=false): Docket PA23-1-000, issued 2024-03-07, non-financial audit, n/a, 9 finding(s) — findings: Gas Quality Blending Fees; Maximum Transportation Rates; Commodity Only Firm Transportation Service; Fuel Retention Quantities; Nomination Cycles and Deadlines; Operational Flow Order Penalty Calculation; Transportation Service Agreements; FERC Form No. 549D Filing Information; FERC Form No. 549D Filing Deadlines
- [Northwestern Wisconsin Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240126-3008&optimized=false): Docket FA23-3-000, issued 2024-01-26, financial audit, transmission, 6 finding(s) — findings: Transmission Revenue Credits; Accounting for Income Tax Receivables; Accounting Misclassifications; Application of Nonapproved Depreciation Rates; Excess Accumulated Deferred Income Tax (ADIT); FERC Form No. 1 Reporting
- [DTE Energy Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20231121-3001&optimized=false): document, Docket PA20-7, issued 2023-11-21 — listed for reference
- [Sunoco Pipeline L.P.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230929-3011&optimized=false): Docket PA21-4-000, issued 2023-09-29, non-financial audit, generation, 10 finding(s) — findings: Prorating Pipeline Capacity; eTariff Database Records; Noncarrier Property and Expenses; Nonoperating and Unrelated Expenses; Depreciation Rates and Studies; Pipeline Loss Allowance Revenues; Capitalized Interest Expense; Asset Retirement Costs; Annual Cost of Service Based Analysis Schedule; FERC Form No. 6 Reporting and Accounting
- [Gulf South Pipeline Company, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230918-3019&optimized=false): Docket PA21-3-000, issued 2023-09-18, non-financial audit, generation, 14 finding(s) — findings: Reservation Charge Credits; Allowance for Funds Used During Construction; Preliminary Survey and Investigation Charges; Corporate Management Fee; Industry and Trade Association Dues; Political and Lobbying Expenditures; Charitable Contributions; Informational and Promotional Costs; Operating Lease Accounting; Property Unit Listing; Gas Compressor Stations; FERC Form No. 2 Reporting; Commission Accounting Filings; Unauthorized Gas Deliveries
- [Puget Sound Energy Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230818-3022&optimized=false): Docket PA21-5-000, issued 2023-08-18, non-financial audit, generation/transmission, 2 finding(s) — findings: Filing of Transmission Service Agreements; Posting of Transmission Service Request Study Metrics Reports
- [Commonwealth Edison Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230727-3010&optimized=false): Docket FA21-5-000, issued 2023-07-27, financial audit, generation/transmission, 11 finding(s) — findings: Accounting for Expenditures for Certain Civic, Political, and Related Activities; Accounting for Settlements with the City of Chicago; Asset Retirement Obligations; Allocation of Overhead Costs to Construction Work in Progress (CWIP); Accounting for Materials and Supplies; Accounting for Penalties; Accounting Misclassifications; Accounting for Compromised Settlements; Allowance for Funds Used During Construction; Excess Accumulated Deferred Income Tax; FERC Form No. 1 Reporting
- [Oklahoma Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230725-3008&optimized=false): Docket FA22-5-000, issued 2023-07-25, financial audit, transmission, 8 finding(s) — findings: Amortization of Retail Regulatory Assets; Transmission Incentives; Asset Retirement Obligations; Allowance for Funds Using During Construction; Accounting Misclassifications; Accounting for Compromise Settlements; Accounting for Commitment Fees; FERC Form No. 1 Reporting
- [PacifiCorp](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230629-3002&optimized=false): document, Docket PA22-2, issued 2023-06-29 — listed for reference
- [Public Service Company of Colorado](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230621-3003&optimized=false): Docket FA22-3-000, issued 2023-06-21, financial audit, generation/transmission, 6 finding(s) — findings: Allocation of Overhead Costs to CWIP; Accounting for Joint Owner Billing; Accounting Misclassifications; Accounting for Mutual Aid Services; Accounting for Compromise Settlements; Allowance for Funds Used During Construction (AFUDC)
- [WEC Business Services LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230210-3000&optimized=false): Docket FA21-2, issued 2023-02-10, financial audit, generation, 8 finding(s) — findings: Merger-Related Capital Expenditures; Accounting for Reserves for Directors’ Charitable Awards; Misclassification of Administrative & General and Nonoperating Expenses; Service Company Cost Allocation Process; Elm Road Generating Station Environmental Settlement Payments; Accounting for Rent Prepayments and Related Facility Expenses; Accounting for Vendor Early Payment Discounts and Credit Card Rebates; FERC Form No. 60 Reporting
- [Tucson Electric Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20221104-3000&optimized=false): Docket FA21-3-000, issued 2022-11-04, financial audit, generation/transmission, 11 finding(s) — findings: Accounting for Electric Distribution Maintenance Expenses; Accounting for Research, Development, and Demonstration Expenses; Unrecovered Costs of Plant Facilities; Accounting for Compromise Settlement Agreement; Accounting for Payments on Behalf of Affiliates; Administrative and General Expense Misclassifications; Operation and Maintenance Expense Misclassifications; Use of Unapproved Depreciation Rates; Asset Retirement Obligations; Accounting for Vendor Discounts; FERC Form No. 1 Reporting Schedules
- [Northern Border Pipeline Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220928-3032&optimized=false): Docket FA21-1-000, issued 2022-09-28, financial audit, n/a, 5 finding(s) — findings: Company Use Gas Percentage Filings; Shared Services and Nonoperating Expenses; Allowance for Funds Used During Construction (AFUDC); FERC Form No. 2 Reporting; Company Use Gas Percentage Methodology
- [Dayton Power and Light Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220915-3000&optimized=false): Docket FA21-4, issued 2022-09-15, financial audit, generation/transmission, 8 finding(s) — findings: AFUDC Rate Inputs; AFUDC Computations; Accounting for Income Tax Receivables; Accounting for Distribution-Related Expenses; Accounting for Customer-Related Expenses; Accounting for Service Company Costs; Accounting for RECs; Accounting Misclassification
- [PJM Interconnection, L.L.C.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220901-3021&optimized=false): Docket PA19-2-000, issued 2022-09-01, non-financial audit, generation/transmission, 1 finding(s) — findings: Offer Capping of Generation Resources
- [Enterprise Crude Pipeline LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220601-3039&optimized=false): Docket FA20-5-000, issued 2022-06-01, financial audit, n/a, 6 finding(s) — findings: Interstate Allocation Percentage; Pipeline Loss Allowance and Gravity Shrinkage Revenues; Accounting for Idled Pipeline Segments; Accounting and Reporting of Depreciation; Accounting for Non-Operating Expenses; FERC Form No. 6 Reporting
- [NorthWestern Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220520-3001&optimized=false): Docket FA20-7-000, issued 2022-05-20, financial audit, transmission, 5 finding(s) — findings: Allowance for Funds Used During Construction; Accounting for Revolving Credit Facility Upfront and Commitment Fees; Accounting for Membership Dues; Accounting for Lobbying Expenses; Miscellaneous Accounting Classification Errors
- [Florida Power & Light Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220415-3012&optimized=false): Docket FA21-6-000, issued 2022-04-15, financial audit, generation/transmission, 4 finding(s) — findings: Environmental Cleanup Costs; Prepayments; Accounting Misclassifications; FERC Form No. 1 Reporting
- [Duke Energy Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220331-3004&optimized=false): document, Docket PA20-3, issued 2022-03-31 — listed for reference
- [Arizona Public Service Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220323-3002&optimized=false): Docket PA20-1-000, issued 2022-03-23, non-financial audit, generation/transmission, 2 finding(s) — findings: Transmission Line Outage Postings; Non-Firm Redirect Service Requests
- [Tampa Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220321-3011&optimized=false): document, Docket PA21-1, issued 2022-03-21 — listed for reference
- [FirstEnergy Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220204-3012&optimized=false): Docket FA19-1-000, issued 2022-02-04, financial audit, generation/transmission, 7 finding(s) — findings: Allocation of Overhead Costs to CWIP; Accounting for Vegetation Management Costs; Accounting for Amortization of Regulatory Assets; Accounting for Lobbying Expenses, Donations, and Costs that Lacked Proper Supporting Documentation; Allowance for Funds Used During Construction; Service Company Billing Procedures; Accounting for Fuel – Coal Supply and Other Consulting Services
- [Connecticut Light and Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220204-3014&optimized=false): Docket FA19-8-000, issued 2022-02-04, financial audit, transmission, 6 finding(s) — findings: Allowance for Funds Used During Construction (AFUDC); Accounting for Compromise Settlements; Accounting for Tax Receivables; Merger Transaction Costs; Application of Nonapproved Depreciation Rates; Transparency of the Derivation of Service Company Capital Costs in Jurisdictional Rates
- [Ameren Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20211117-3000&optimized=false): Docket FA20-6-000, issued 2021-11-17, financial audit, transmission, 9 finding(s) — findings: Reporting of Materials and Supplies; Remeasurement of Accumulated Deferred Income Taxes Resulting from the Tax Cuts and Jobs Act of 2017; Accounting for Service Company’s Depreciation, Amortization, Taxes, and Interest Expenses; Accounting for Non-Power Goods and Services Provided to Affiliates; Allocation of Non-Regulated Affiliate Expenses; Allocation of Overhead Labor Costs to Construction Work In Progress; Miscellaneous Accounting Misclassifications; FERC-61 Filings; Reporting of Premature Loss of Records
- [Macquarie Energy LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210927-3001&optimized=false): document, Docket PA19-5, issued 2021-09-27 — listed for reference
- [Centurion Pipeline L.P.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210923-3016&optimized=false): Docket FA19-4-000, issued 2021-09-23, financial audit, n/a, 5 finding(s) — findings: Idled and Retired Assets; Pipeline Loss Allowance and Gravity Shrinkage; Sale of Carrier Property; Lobbying, Regulatory Fees and Association Dues; FERC Form No. 6 Report
- [Bridger Pipeline LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210923-3015&optimized=false): Docket FA19-10-000, issued 2021-09-23, financial audit, n/a, 9 finding(s) — findings: Accounting for Idle Property; Accounting for Investments in Affiliated Companies; Accounting for Nonoperating and Operating Expenses; Annual Cost of Service Based Analysis Schedule; Pipeline Loss Allowance and Gravity Shrinkage Deduction Revenues; Capital Structure Used for Rate of Return and Deferred Earnings; Filing of Depreciation Study and Method; Filing of Journal Entries for Carrier Property Acquisitions; FERC Form No. 6 Reporting
- [Versant Power](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210916-3010&optimized=false): Docket FA20-9-000, issued 2021-09-16, financial audit, transmission, 6 finding(s) — findings: Allocation of Overhead Costs to CWIP; Allowance for Funds Used During Construction (AFUDC); Income Tax Receivables; Transmission Revenue Credits; Excess Accumulated Deferred Income Tax; FERC Form No. 1 Reporting
- [Mustang Pipe Line LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210720-3012&optimized=false): Docket FA20-4-000, issued 2021-07-20, financial audit, n/a, 5 finding(s) — findings: Depreciation Rates and Expense; Return on Equity and Capital Structure; Cost of Service Based Analysis Schedule; FERC Form No. 6 Reporting; Cash Management Agreement Filings
- [Southern California Edison Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210628-3011&optimized=false): Docket FA20-1-000, issued 2021-06-28, financial audit, transmission, 6 finding(s) — findings: Accounting for Compromise Settlements; Accounting for Vendor Discounts; Allowance for Funds Used During Construction (AFUDC); Allowance for Funds Used During Construction; Accounting for Administrative and General Expenses; FERC Form No. 1 Reporting
- [Evergy, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210414-3002&optimized=false): Docket PA20-2, issued 2021-04-14, non-financial audit, n/a, 3 finding(s) — findings: Accounting for Merger-Related Costs; Accounting for Merger-Related Accumulated Deferred Income Taxes; Accounting for Merger-Related Regulatory Assets
- [El Paso Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210128-3015&optimized=false): Docket PA19-3-000, issued 2021-01-28, non-financial audit, generation/transmission, 4 finding(s) — findings: Posting of Available Transfer Capability (ATC)/Total Transfer Capability (TTC) on Interconnection Paths; Use of Designated Network Resource (DNR) to Make Firm Off-System Sales; Accounting for Joint Owner Billing; Application of Nonapproved Depreciation Rates
- [UGI Utilities, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20210114-3022&optimized=false): Docket FA20-3-000, issued 2021-01-14, financial audit, transmission, 10 finding(s) — findings: Excess Accumulated Deferred Income Tax; Allowance for Funds Used During Construction; Postretirement Benefits Other Than Pensions; Common Plant O&M Expenses; Transmission Revenue Credits; Accounting for Affiliate Transactions; Accounting for Administrative and General Expenses; Filing of Depreciation Rates with the Commission; FERC Form No. 1 Reporting; Accounting for AFUDC ADIT
- [Dominion Energy Transmission, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20201217-3130&optimized=false): Docket FA15-16-000, issued 2020-12-17, financial audit, n/a, 6 finding(s) — findings: Calculation of Allowance for Funds Used During Construction (AFUDC) Rates and Accrual; Allocation of Overhead Costs to Construction Work In Progress (CWIP); Accounting for Greenlick Storage Fire Gas Loss Regulatory Asset; Accounting for Employment Discrimination Settlements or Judgments; Accounting for Lobbying Expenses; Filing of Proposed Accounting for the Sale of Gas Plant Assets
- [ALLETE, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20201204-3005&optimized=false): Docket FA20-2-000, issued 2020-12-04, financial audit, transmission, 7 finding(s) — findings: Transmission Incentives; Accounting for Environmental Costs; Transmission and Distribution Plant Accounting; Accounting for Long-Term Debt and Interest Expense; Accounting Misclassifications; Application of Nonapproved Depreciation Rates; FERC Form No. 1 Reporting
- [Maritimes & Northeast Pipeline, L.L.C.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20201112-3002&optimized=false): Docket FA19-9-000, issued 2020-11-12, financial audit, n/a, 8 finding(s) — findings: Allocation of Labor Burden and Overhead Costs to Capital Projects; Reporting of O&M Expenses for Incremental Rate Projects; Accounting for Nonoperating and Unrelated Expenses; Accounting for Operating Expenses; FERC Form No. 2 Reporting; Fuel Retainage Quantity Filings; Reservation Charge Crediting; Tariff Penalty Crediting Provisions
- [Chevron Pipe Line Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20201007-3010&optimized=false): Docket FA19-5-000, issued 2020-10-07, financial audit, n/a, 5 finding(s) — findings: Depreciation Rates and Reserve Balances; Accounting for Inactive and Idle Property; Noncarrier Property Revenues and Expenses; Accounting for Legal Settlements and Regulatory Fees; Reporting of Interstate Operating Revenues
- [San Diego Gas & Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200730-3038&optimized=false): Docket FA19-3-000, issued 2020-07-30, financial audit, transmission, 11 finding(s) — findings: Allowance for Funds Used During Construction; Accounting for Commitment Fees; Allocation of Overhead Costs to CWIP; Accounting for EV Charging Stations; Regulatory Commission Expenses; Accounting for Distribution-Related Expenses; Accounting for Donations and Lobbying Expenses; Accounting for Outside Services Employed; Filing of Tariff Records; Premature Destruction or Loss of Records; Filing Associated with Electric Plant Purchased
- [National Fuel Gas Supply Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200715-3008&optimized=false): Docket FA19-6-000, issued 2020-07-15, financial audit, n/a, 5 finding(s) — findings: Allowance for Funds Used During Construction (AFUDC); Accounting for Nonoperating and Operating Expenses; Valuation Method Use for System Gas Activities; Accounting for Fuel and Lost and Unaccounted for Gas; Accounting for Shipper Imbalances and Cash Outs
- [PNM Resources, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200707-3025&optimized=false): Docket PA18-1-000, issued 2020-07-07, non-financial audit, generation/transmission, 13 finding(s) — findings: Independent Functioning of PNM’s Transmission Function; Cost-Based Sales; Use of Secondary Network Transmission Service; Termination of Network Resources; Asset Retirement Obligations (ARO); Allowance for Funds Used During Construction (AFUDC); Accounting for Commitment Fees; Production-Related Remediation Expenses; OASIS Posting of Transmission Schedules; Short-Term Transmission Capacity Reassignments; EQR Filing Requirements; Use of non-OASIS Reservations; After-the-Fact Reservation and Scheduling Practice
- [New York Independent System Operator, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200707-3024&optimized=false): document, Docket PA19-1, issued 2020-07-07 — listed for reference
- [MidAmerican Energy Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200702-3005&optimized=false): Docket FA19-2-000, issued 2020-07-02, financial audit, transmission, 1 finding(s) — findings: Accounting for Compromise Settlements
- [Michigan Electric Transmission Company, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200702-3012&optimized=false): Docket FA19-7-000, issued 2020-07-02, financial audit, generation/transmission, 6 finding(s) — findings: Accounting for Lobbying Costs; Accounting for Settlements Related to Employment Discrimination Claims; Accounting for Abandoned Transmission Projects; Accounting for Donations; Accounting for Asset Retirement Obligations; FERC Form No. 1 Reporting
- [Louisville Gas and Electric Company and Kentucky Utilities Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200221-3036&optimized=false): document, Docket PA19-4, issued 2020-02-21 — listed for reference
- [ONEOK NGL Pipeline, L.L.C.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200109-3025&optimized=false): Docket FA18-1-000, issued 2020-01-09, financial audit, n/a, 7 finding(s) — findings: Page 700 Reporting; Accounting for Carrier Property; Scheduling of Nominations; Incorrect Tariff Rate Charge; As the interstate rate was higher than the intrastate rate, ONEOK NGL overcharged for these deliveries and overstated interstate transportation revenues.; Accounting for Pipeline Leases; Use of Incorrect Depreciation Rates
- [Exelon Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20191121-3049&optimized=false): Docket PA18-3-000, issued 2019-11-21, non-financial audit, transmission, 4 finding(s) — findings: Merger-Related Regulatory Assets; Transmission Formula Rate Allocators; Merger Commitment Costs; Amortization of Retail Regulatory Assets
- [National Grid USA](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20191115-3010&optimized=false): Docket FA16-2, issued 2019-11-15, financial audit, n/a, 7 finding(s) — findings: Depreciation Expense of Service Companies Assets; Cost Allocation Methodologies; Industry Association Dues; Donations; Service Company Account Misclassifications; Reporting of Transactions with Associated (Affiliated) Companies; Annual Report of Centralized Service Companies, FERC Form No. 60 (FERC Form No. 60)
- [Cleco Power LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190927-3042&optimized=false): Docket FA18-3-000, issued 2019-09-27, financial audit, generation/transmission, 1 finding(s) — findings: • Transmission Revenue Credits
- [Avista Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190919-3007&optimized=false): Docket PA18-2-000, issued 2019-09-19, non-financial audit, generation/transmission, 7 finding(s) — findings: Secondary Network Transmission Service; Allowance for Funds Used During Construction; Accounting for Deferred Income Taxes; Capitalization of System Planning Costs; Asset Retirement Obligations; FERC Form No. 1 Reporting; Use of Transmission Service Numbers
- [Ohio Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190906-3014&optimized=false): Docket FA17-2-000, issued 2019-09-06, financial audit, generation/transmission, 4 finding(s) — findings: Revenue Credits; Customer Funded Capital Projects; Sales of Accounts Receivable; FERC Form No. 1 Reporting
- [Xcel Energy Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190829-3023&optimized=false): Docket FA17-4-000, issued 2019-08-29, financial audit, n/a, 5 finding(s) — findings: Capitalized Software Allocation; Allocation of Information Technology Costs; Allocation of XES Income Tax Expense; Accounting for Compromise Settlements; Reporting of Cost Allocation Methodologies
- [Northern States Power Company (Minnesota)](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190731-3033&optimized=false): Docket FA17-5-000, issued 2019-07-31, financial audit, transmission, 6 finding(s) — findings: Income Tax Receivables; Accounting for Prepayments; Accounting for Miscellaneous Expenses; Accounting Classification for Contingent Liabilities; Depreciation Rates; Accounting for Retirement Units
- [Transcontinental Gas Pipe Line Company, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190625-3009&optimized=false): Docket FA18-2-000, issued 2019-06-25, financial audit, n/a, 10 finding(s) — findings: Accounting for Replacement of Minor Items of Property; Accounting for Operating Expenses; Accounting for Non-Operating Expenses; Accounting for Unused Materials; Allowance for Funds Used During Construction (AFUDC); Preliminary Survey and Investigation Charges; Accounting for Incremental Rate Facilities Expenses; FERC Form No. 2 Reporting; Distributing and Accounting for Penalty Revenue; Reservation Charge Credits
- [Northern Natural Gas Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190514-3013&optimized=false): Docket PA16-2-000, issued 2019-05-14, non-financial audit, generation, 5 finding(s) — findings: Accounting for Employee Labor Costs; Allocation of Costs to Market-Based Rate Storage Facilities; Allocation of Payroll to Operating and Maintenance Accounts; Allocation of Costs to Construction Overheads; Accounting for Operational Gas Sales
- [American Electric Power Company, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20190423-3010&optimized=false): Docket FA17-1-000, issued 2019-04-23, financial audit, generation/transmission, 4 finding(s) — findings: Allowance for Funds Used During Construction; Merger-Related Costs; Accounting for Charitable Contributions and Penalties; Accounting for Administrative and General Expenses
- [Black Hills Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20181214-3016&optimized=false): Docket FA16-3-000, issued 2018-12-14, financial audit, transmission, 6 finding(s) — findings: Payroll Taxes; Accounting for Computer Software and Hardware Costs; Accounting for Legal Expenses; Miscellaneous Accounting Misclassifications; Accounting for Pensions and Benefits Costs; Cost of Long-Term Debt
- [Trunkline Gas Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20181019-3029&optimized=false): Docket PA16-4-000, issued 2018-10-19, non-financial audit, n/a, 10 finding(s) — findings: Reservation Charge Crediting Tariff Provision; Operational Balancing Agreements; Reporting of Gas Equivalents in the Fuel Reimbursement Filing; Cash Management and Affiliate Transactions; Allowance for Funds Used during Construction (AFUDC); Accounting for Transmission and Storage Operating Expenses; Accounting for Penalty Revenues and Refunds; Accounting for Loss and Unaccounted for Gas (LAUF); Removal of Assets and Liabilities Sold to an Affiliate; Reporting of Volumes for Gas Storage Projects
- [Equitrans, L.P.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20181019-3030&optimized=false): Docket FA17-6-000, issued 2018-10-19, financial audit, n/a, 8 finding(s) — findings: Allowance for Funds Used During Construction (AFUDC); Accounting for Unused Materials; Accounting for Tax Receivable; Accounting for Nonoperating Expenses; Plant Held for Future Use; Unfiled Service Agreements; Cash Management Program; FERC Form No. 2 Reporting
- [California Independent System Operator Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180914-3005&optimized=false): Docket PA17-3-000, issued 2018-09-14, non-financial audit, generation/transmission, 5 finding(s) — findings: Independence of the Department of Market Monitoring; DMM Involvement in CAISO OATT Formation; Testing Ancillary Service Providers; Assuring the Accuracy of Data Submitted to CAISO; CAISO Internal Audit Function
- [Kansas City Power & Light Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180824-3012&optimized=false): Docket PA17-4-000, issued 2018-08-24, non-financial audit, generation, 2 finding(s) — findings: Accounting for Derivative Instruments; Electric Quarterly Report Contracts and Transactions
- [CMS Energy Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180705-3017&optimized=false): Docket PA17-5-000, issued 2018-07-05, non-financial audit, generation, 3 finding(s) — findings: Economic Minimum Limits for Consumers’ Coal Units; Ramp Rates for Consumers’ Coal Units; Economic Minimum Limits for Dearborn Industrial Generation
- [Idaho Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180611-3038&optimized=false): Docket PA17-7-000, issued 2018-06-11, non-financial audit, generation/transmission, 10 finding(s) — findings: Posting ATC Offerings on Interconnection Paths; Identification of Affiliates on OASIS; Timely Processing of Transmission Service Requests; Posting of Ancillary Services; Reporting of Transmission Study Performance Metrics; Generation Interconnection Queue; Annual Reevaluation of Capacity Benefit Margin Needs; Transmission Study List; OASIS Access Control; Use ofDesignated Network Resource to Make Finn Off-System Sales
- [Midcontinent Independent System Operator, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180418-3060&optimized=false): Docket PA16-5-000, issued 2018-04-18, non-financial audit, transmission, 1 finding(s) — findings: Records Management Procedures
- [ISO New England, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180418-3061&optimized=false): document, Docket PA16-6, issued 2018-04-18 — listed for reference
- [Entergy Gulf States Louisiana, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180221-3027&optimized=false): Docket FA15-10-000, issued 2018-02-21, financial audit, transmission, 3 finding(s) — findings: Interim Storage of Spent Nuclear Fuel; Accounting for Nuclear Fuel Fees; Accounting for Lobbying Expenses
- [Entergy Arkansas, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180221-3030&optimized=false): Docket FA15-11-000, issued 2018-02-21, financial audit, transmission, 4 finding(s) — findings: Accounting for Lobbying Expenses; Accounting for Settlements; Accounting for Progress Payments; Accounting for Nuclear Fuel Fees
- [American Transmission Company, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180214-3031&optimized=false): Docket FA16-1-000, issued 2018-02-14, financial audit, transmission, 3 finding(s) — findings: Inclusion of Construction Work in Progress in Rate Base; Accounting for Lobbying Costs; Accounting and Filings Associated With Electric Plant Sold
- [Plains Pipeline, L.P.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180112-3041&optimized=false): Docket FA16-6-000, issued 2018-01-12, financial audit, n/a, 12 finding(s) — findings: Accounting for the Line 901 Oil Spill; Accounting for the Pocahontas Line Oil Spill; Prorationing of Nominations; Accounting for Subsidiary Investments; Accounting for Gain or Loss on Sale of Asset; Accounting for Inactive and Idle Pipeline Assets; Accounting for Nonoperating Expenses; Accounting for Affiliate Receivables and Payables; Accounting for Affiliate Expenses on Plains’ Books; Use of FERC-Approved Depreciation Rates; FERC Form No. 6 Reporting Schedules; Filing of Approval of Acquisition Journal Entry
- [Marathon Pipe Line, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180112-3042&optimized=false): Docket FA16-7-000, issued 2018-01-12, financial audit, generation, 10 finding(s) — findings: Accounting for Reimbursable Capital Projects; Accounting for Third Party Expenses; Accounting for Affiliate Transaction Markup; Accounting for Nonoperating Expenses; Accounting for Carrier Property; Accounting for Interest During Construction; Miscellaneous Accounting Misclassifications; Miscellaneous Form 6 Reporting Errors; Allocation of Intrastate Activities on Page 700; Request for Approval to Use Account 705
- [Explorer Pipeline Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180112-3040&optimized=false): Docket FA16-5-000, issued 2018-01-12, financial audit, generation, 13 finding(s) — findings: Shipper Historical Capacity for Prorationing; Prorationing of Bid Capacity; Awarding of Bid Capacity; Transportation Rates for Refined Products; Form of Tariff; Accounting for Subsidiary Investments; Accounting for Affiliate Transaction Markups; Accounting for Interest Rate Swap; Carrier Property Depreciation Accruals; Depreciation on Completed Construction Projects; FERC Form No. 6 Accounting and Reporting; Statement of Cash Flows; Preservation of Records
- [Chevron U.S.A., Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20171109-3042&optimized=false): Docket PA16-1-000, issued 2017-11-09, non-financial audit, n/a, 2 finding(s) — findings: Price Index Reporting; Form 552 Reporting
- [Mississippi Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170926-3019&optimized=false): Docket FA15-8-000, issued 2017-09-26, financial audit, generation/transmission, 10 finding(s) — findings: Unused Investment Tax Credits; Income Tax Receivables; Wholesale Storm Damage Revenues; Commitment Fees; Asset Retirement Obligations; Formula Rate Errors; Prior Period Adjustments; FERC Form No. 1 Reporting; Coal Handling Expenses; Accounting for Estimated Final Land Reclamation
- [Gulf Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170926-3016&optimized=false): Docket FA15-5-000, issued 2017-09-26, financial audit, generation/transmission, 10 finding(s) — findings: Income Tax Receivables; Wholesale Storm Damage Revenues; Other Special Funds Related To Storm Damages; Commitment Fees; Asset Retirement Obligations; Calculation of an Allowance for Funds Used During Construction; Formula Rate Errors; Prior Period Adjustments; Coal Handling Expenses; FERC Form No. 1 Reporting
- [Georgia Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170926-3017&optimized=false): Docket FA15-6-000, issued 2017-09-26, financial audit, generation/transmission, 14 finding(s) — findings: Income Tax Receivables; Wholesale Storm Damage Revenues; Commitment Fees; Asset Retirement Obligations; Formula Rate Errors; Accounting for Southern Nuclear Transactions; Regulatory Assets; Cancelled Production Projects; Construction Work in Progress; Calculation of Allowance of Funds Used During Construction; Accumulated Provision of Depreciation of Electric Plant; Prior Period Adjustments; FERC Form No. 1 Reporting; Separation of Nuclear Decommissioning Trust Fund Monies
- [Alabama Power Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170926-3018&optimized=false): Docket FA15-7-000, issued 2017-09-26, financial audit, generation/transmission, 13 finding(s) — findings: Income Tax Receivables; Wholesale Storm Damage Revenues; Commitment Fees; Asset Retirement Obligations; Formula Rate Errors; Accounting for Southern Nuclear Transactions; Separation of Nuclear Decommissioning Trust Fund Monies; Accounting for Abandoned Transmission Projects; Regulatory Assets; Accounting for Subsidiary Investment; Prior Period Adjustments; Coal Handling Expenses; FERC Form No. 1 Reporting
- [PacifiCorp](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170829-3016&optimized=false): Docket FA16-4-000, issued 2017-08-29, financial audit, generation/transmission, 9 finding(s) — findings: Storm Damage Accounting and Costs Recovery; Mining Assets; Amortization of Regulatory Assets; Injuries and Damages Accounting and Costs Recovery; Allowance for Funds Used During Construction; Asset Retirement Obligations; Accounting for Coal Settlement Costs; Accounting for Liquidated Damages; Accounting for Pensions, PBOP and Other Benefits
- [SESCO Enterprises, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170821-3003&optimized=false): document, Docket PA16-3, issued 2017-08-21 — listed for reference
- [NorthWestern Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170315-4016&optimized=false): Docket PA15-1-000, issued 2017-03-15, non-financial audit, generation/transmission, 6 finding(s) — findings: Assignment of Redirect Priority; Use of Secondary Network Transmission Service; Communications Between Transmission and Merchant Functions; Temporary Termination/Redesignation Procedures; Filing and Reporting of Jurisdictional Service Agreements; Reports of Issued Securities
- [NV Energy, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170201-3016&optimized=false): Docket PA15-2-000, issued 2017-02-01, non-financial audit, generation/transmission, 6 finding(s) — findings: Accounting for Merger Costs; Accounting for Asset Retirement Obligations; Accounting for Trust Funds; AFUDC Rate Calculation and Application to Construction Costs; Accounting for Lobbying Costs; Filing FERC Form No. 580 Reports
- [Plantation Pipe Line Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20161223-3023&optimized=false): Docket FA15-12-000, issued 2016-12-23, financial audit, n/a, 8 finding(s) — findings: Carrier Property Depreciation Rates and Accruals; Retirement of Carrier Property Assets; Accounting for Fines and Penalties; Accounting for Regulatory Fees and Industry Dues; Accounting for Operating Expenses; Accounting and Reporting of Deferred Income Taxes; Interest During Construction; Misreporting of Interstate Barrel Volumes
- [Calpine Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20161202-3004&optimized=false): Docket PA15-5-000, issued 2016-12-02, non-financial audit, generation/transmission, 3 finding(s) — findings: Uplift Payments; PJM Offer Requirements; EQR Filing Requirements
- [Dynegy, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20161014-3018&optimized=false): Docket PA15-03-000, issued 2016-10-14, non-financial audit, generation, 1 finding(s) — findings: EQR Filing Requirements
- [Westar Energy, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160929-3027&optimized=false): Docket FA15-9-000, issued 2016-09-29, financial audit, transmission, 6 finding(s) — findings: Classification of Utility Plant; Westar Energy Foundation Activities; Accounting for Discriminatory Employment Practices; Accounting for Corporate Owned Life Insurance (COLI) Policies; Completed Construction Not Classified; Accounting for Asset Retirement Obligations
- [Kansas Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160929-3028&optimized=false): Docket FA15-15-000, issued 2016-09-29, financial audit, transmission, 7 finding(s) — findings: Classification of Utility Plant; Westar Energy Foundation Activities; Accounting for Asset Retirement Obligations; Accounting for Discriminatory Employment Practices; Accounting for Corporate Owned Life Insurance (COLI) Policies; Application of Non-Approved Depreciation Rates; Completed Construction Not Classified
- [Empire District Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160816-3031&optimized=false): Docket PA15-7-000, issued 2016-08-16, non-financial audit, generation, 2 finding(s) — findings: Reporting of Energy and Capacity Sales in the EQR; Accuracy of Data Reported in the EQR
- [Southwest Power Pool, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160715-3007&optimized=false): Docket PA15-6-000, issued 2016-07-15, non-financial audit, transmission, 5 finding(s) — findings: SPP RTO Involvement with MMU Operations; Separation of Functions; MMU Shared Staff; Operational Separation; MMU Involvement with SPP RTO Tariff Formation
- [Enbridge Energy Partners, LP](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160509-3026&optimized=false): Docket FA15-4-000, issued 2016-05-09, financial audit, n/a, 12 finding(s) — findings: Provision of, and Billing for, Service to Intermediate Points; Invoicing for Services Rendered; Reporting Intrastate Amounts on Page 700 of the Form 6; Accounting for Charitable Contributions; Changes in Reporting on Page 700 of the Form 6; Accounting and Reporting for Derivative Instruments; Accounting for Retirements of Carrier Property; Accounting for Amortization Expense; Classification of Delivery Revenues; Account Mapping for Utilities Expense; Filing of Cash Management Agreements; Treatment of Confidential Pipeline Shipper Information
- [ITC Holdings Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160419-3023&optimized=false): Docket FA15-14-000, issued 2016-04-19, financial audit, transmission, 1 finding(s) — findings: Merger-Related Costs
- [Entergy Services, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160419-3024&optimized=false): Docket FA15-13-000, issued 2016-04-19, financial audit, transmission, 1 finding(s) — findings: Merger-Related Costs
- [Duke Energy Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160401-3008&optimized=false): Docket PA14-2-000, issued 2016-04-01, non-financial audit, generation/transmission, 1 finding(s) — findings: As a result, inappropriate costs were included in wholesale power and transmission formula rate service cost determinations and charged to customers. D. Summary of
- [Destin Pipeline Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160330-3003&optimized=false): Docket FA15-1-000, issued 2016-03-30, financial audit, n/a, 9 finding(s) — findings: Reservation Charge Credits; Accounting for Imbalances; Accounting for Fuel Used in Compressor Stations; Calculating and Accounting for Lost and Unaccounted-for Gas Quantities; Accounting and Reporting of Accumulated Deferred Income Taxes; Accounting and Reporting Accrued Taxes; Accounting and Reporting Accruals and Third-Party Reimbursements; BP Management Fees; Form 2 Reporting
- [Emera Maine](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160104-3018&optimized=false): Docket PA15-4-000, issued 2016-01-04, non-financial audit, transmission, 4 finding(s) — findings: Merger-Related Capital Costs; Merger-Related Expenses; Allowance for Funds Used During Construction (AFUDC); Misclassification of Canceled Stock
- [Yankee Atomic Energy Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20151023-3035&optimized=false): document, Docket FA15-3, issued 2015-10-23 — listed for reference
- [Portland General Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20151023-3034&optimized=false): document, Docket FA15-2, issued 2015-10-23 — listed for reference
- [Entergy Corporation](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150730-3041&optimized=false): Docket FA14-2-000, issued 2015-07-30, financial audit, generation, 1 finding(s) — findings: Nuclear Decommissioning Trust Fund Reports
- [NRG Energy, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150702-3031&optimized=false): Docket PA14-1, issued 2015-07-02, non-financial audit, generation, 2 finding(s) — findings: Plant Outage Data; Premature Destruction ofRecords
- [Enterprise Product Partners](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150617-3057&optimized=false): Docket FA14-1-000, issued 2015-06-17, financial audit, n/a, 1 finding(s) — findings: This accounting error affected certain equity accounts on the balance sheet as reported in the Form No. 6, but affected neither, the income statement or Document Accession #: 20150617-3057 Filed Date: 06/17/2015 Enterprise Products Partners L.P. balance sheet totals in the Form No. 6, nor the calculation of the five-year index adjustment. It did, however, create an issue where balances were moving between two equity accounts in a fashion that required FERC accounting approval. • Accounting for Prepaid Leases
- [ConocoPhillips](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150617-3055&optimized=false): Docket FA14-5-000, issued 2015-06-17, financial audit, generation, 2 finding(s) — findings: Aggregation of Next-Day Gas Deals; FERC Form No. 552 Reporting
- [Colonial Pipeline Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150617-3056&optimized=false): Docket FA14-4-000, issued 2015-06-17, financial audit, generation, 5 finding(s) — findings: Consolidated Method of Accounting; Accounting for Interest During Construction; Accounting for Nonoperating Expenses; Accounting for Regulatory Fees to Federal Agencies; Reporting Intrastate Amounts on Page 700 of the Form 6
- [Kinder Morgan](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150604-3010&optimized=false): Docket FA14-10-000, issued 2015-06-04, financial audit, n/a, 4 finding(s) — findings: Accounting for Maintenance Expenses; Merger-related Internal Labor Costs; Accounting for Abandoned Projects; Miscellaneous Accounting Classification Errors
- [Kansas Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150327-3035&optimized=false): Docket FA14-3-000, issued 2015-03-27, financial audit, generation, 2 finding(s) — findings: Commission-Jurisdictional Trust Fund Assets; Filing of Nuclear Decommissioning Trust Fund Reports
- [Occidental Energy Marketing, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20141024-3018&optimized=false): document, Docket FA14-8, issued 2014-10-24 — listed for reference
- [Cargill](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20141024-3019&optimized=false): Docket FA14-6, issued 2014-10-24, financial audit, n/a, 1 finding(s) — findings: Nonreportable Purchase and Sales Volumes

## Prudence Reviews
_29 document(s), 2013–2025. jurisdictions: FERC (14), WA (3), GA (3), WI (2), CA (2), IL (2), IN (1), VA (1), KS (1). 29 listed for reference (orders / testimony / settlements). doc types: ALJ initial decision (5), Commission order on formal challenge (3), fuel cost reconciliation prudence review — Final Decision (2), ERRA compliance & reasonableness review decision (2), Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring) (2), order on Schedule 95 Power Cost Adjustment Clause revisions (power-cost prudence/rate order) (1), gas cost adjustment (GCA) order — gas-cost prudence/recovery review (1), power cost adjustment (PCA) prudence-review order (1), fuel factor order (fuel-cost recovery review) (1), Commission order on rehearing (1), Commission order on wholesale power contracts (1), gas cost (PGA) reconciliation order (1), Commission order on complaint (1), fuel & purchased-power prudence staff audit report (1), Commission order on remand (1), PGA / gas-adjustment-charge reconciliation prudence order (§9-220) (1), policy & interpretive statement on LDC natural-gas hedging practices (compliance/prudence review) (1), Commission opinion on initial decision (1), Commission order on abandonment cost recovery (1), PSC Staff & Independent Construction Monitor prudence testimony (Vogtle 22nd VCM report) (1). top themes: Fuel & purchased-power cost recovery, Cost of service & rates, Below-the-line costs (lobbying, charitable, etc.)._

- [Puget Sound Energy](https://www.utc.wa.gov/casedocket/2025/250747/docsets): WA · order on Schedule 95 Power Cost Adjustment Clause revisions (power-cost prudence/rate order), Docket UE-250747, issued 2025-12-24 — listed for reference
- [Southern Indiana Gas and Electric Company d/b/a CenterPoint Energy Indiana South](https://www.in.gov/oucc/natural-gas/tips-and-publications/gas-cost-adjustments/): IN · gas cost adjustment (GCA) order — gas-cost prudence/recovery review, Docket Cause No. 37366 GCA 168, issued 2025-10-29 — listed for reference
- [Puget Sound Energy](https://www.utc.wa.gov/casedocket/2025/250318/docsets): WA · power cost adjustment (PCA) prudence-review order, Docket UE-250318, issued 2025-09-29 — listed for reference
- [ISO New England Inc. et al.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250918-3062&optimized=false): Commission order on formal challenge, Docket ER20-2054, issued 2025-09-18 — listed for reference
- [Wisconsin Power and Light Company (Alliant Energy)](https://apps.psc.wi.gov/ERF/ERFsearch/content/documentInfo.aspx?docid=559688): WI · fuel cost reconciliation prudence review — Final Decision, Docket 6680-FR-2024, issued 2025-08-28 — listed for reference
- [Wisconsin Electric Power Company (We Energies)](https://apps.psc.wi.gov/ERF/ERFsearch/content/documentInfo.aspx?docid=557994): WI · fuel cost reconciliation prudence review — Final Decision, Docket 6630-FR-2024, issued 2025-08-12 — listed for reference
- [Pacific Gas and Electric Company](https://docs.cpuc.ca.gov/PublishedDocs/Published/G000/M569/K665/569665704.PDF): CA · ERRA compliance & reasonableness review decision, Docket A.24-02-012, issued 2025-06-12 — listed for reference
- [Virginia Electric and Power Company (Dominion Energy Virginia)](https://www.scc.virginia.gov/docketsearch): VA · fuel factor order (fuel-cost recovery review), Docket PUR-2025-00059, issued 2025-05-12 — listed for reference
- [Basin Electric Power Cooperative](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240611-3038&optimized=false): ALJ initial decision, Docket ER20-2441, issued 2024-06-11 — listed for reference
- [Constellation Mystic Power, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240523-3096&optimized=false): Commission order on rehearing, Docket ER18-1639, issued 2024-05-23 — listed for reference
- [Wabash Valley Power Association, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20231205-3095&optimized=false): Commission order on wholesale power contracts, Docket ER20-1041, issued 2023-12-05 — listed for reference
- [Mt. Carmel Public Utility Co.](https://www.icc.illinois.gov/docket/P2022-0639/documents): IL · gas cost (PGA) reconciliation order, Docket 22-0639, issued 2023-11-02 — listed for reference
- [CORE Electric Cooperative et al. v. Public Service Company of Colorado](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230808-3031&optimized=false): Commission order on complaint, Docket EL23-21, issued 2023-08-08 — listed for reference
- [Louisiana Public Service Commission et al. v. System Energy Resources, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230515-3006&optimized=false): ALJ initial decision, Docket EL20-72, issued 2023-05-15 — listed for reference
- [Evergy Kansas Metro and Evergy Kansas Central](https://estar.kcc.ks.gov/): KS · fuel & purchased-power prudence staff audit report, Docket 21-EKME-329-GIE, issued 2022-01-21 — listed for reference
- [Delmarva Power & Light Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200828-3048&optimized=false): Commission order on formal challenge, Docket ER09-1158, issued 2020-08-28 — listed for reference
- [Pacific Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180820-3055&optimized=false): Commission order on remand, Docket ER16-2320, issued 2018-08-20 — listed for reference
- [Northern Illinois Gas Company d/b/a Nicor Gas Company](https://icc.illinois.gov/docket/P2015-0519/documents/271451): IL · PGA / gas-adjustment-charge reconciliation prudence order (§9-220), Docket 15-0519, issued 2018-05-17 — listed for reference
- [Washington natural-gas LDCs (PSE, Avista, Cascade, NW Natural)](https://www.utc.wa.gov/casedocket/2013/132019/docsets): WA · policy & interpretive statement on LDC natural-gas hedging practices (compliance/prudence review), Docket UG-132019, issued 2017-03-13 — listed for reference
- [Potomac-Appalachian Transmission Highline, LLC and PJM Interconnection, L.L.C.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170119-3062&optimized=false): Commission opinion on initial decision, Docket ER12-2708, issued 2017-01-19 — listed for reference
- [Louisiana Public Service Commission v. Entergy Services, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20161107-3024&optimized=false): ALJ initial decision, Docket EL01-88, issued 2016-11-07 — listed for reference
- [ITC Midwest LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160311-3026&optimized=false): Commission order on formal challenge, Docket ER15-1250, issued 2016-03-11 — listed for reference
- [Potomac-Appalachian Transmission Highline, LLC et al.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150914-4006&optimized=false): ALJ initial decision, Docket ER09-1256, issued 2015-09-14 — listed for reference
- [BP Pipelines (Alaska) Inc. et al. (Trans-Alaska Pipeline System)](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20140227-3052&optimized=false): ALJ initial decision, Docket IS09-395, issued 2014-02-27 — listed for reference
- [Potomac Electric Power Company and Delmarva Power & Light Company (PHI / MAPP)](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20130228-3064&optimized=false): Commission order on abandonment cost recovery, Docket ER13-607, issued 2013-02-28 — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring), Docket 29849, issued n/a — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring), Docket 29849, issued n/a — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · PSC Staff & Independent Construction Monitor prudence testimony (Vogtle 22nd VCM report), Docket 29849, issued n/a — listed for reference
- [Southern California Edison Company](https://docs.cpuc.ca.gov/PUBLISHED/FINAL_DECISION/121393-16.htm): CA · ERRA compliance & reasonableness review decision, Docket A.09-04-002, issued n/a — listed for reference

## State PUC Audits
_221 document(s), 2017–2025. jurisdictions: PA (53), DC (33), TX (30), NY (10), WV (10), ME (10), MI (6), MT (6), AK (6), TN (5), NJ (5), ID (5), OK (4), MS (3), MD (3), CA (3), IL (3), IA (3), CT (3), UT (2), OH (2), KY (2), GA (2), MO (2), AR (2), WI (1), SC (1), OR (1), NV (1), NM (1), ND (1), HI (1), AZ (1). 150 findings / 551 recommendations parsed from 16 report(s). 205 listed for reference (orders / testimony / settlements). doc types: — (72), report (43), audit/report (26), internal audit (19), filing/report (11), management efficiency investigation (3), utilities staff annual report (2), energy balancing account audit report (2), distribution reliability audit — Part Two (programs & operations) (2), distribution reliability audit — Part One (infrastructure) (2), comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)) (2), annual report (2), staff prudence review report (2), management and operations audit (2), weather normalization adjustment audit (1), comprehensive management & operations audit implementation plans (utility response to audit recommendations) (1), comprehensive management & operations audit (PSC order releasing audit report, PSL §66(19)) (1), order initiating gas-system safety-inspection investigation (documents PSC Engineering Division audit findings) (1), comprehensive management & operations audit (PSC order initiating audit, PSL §66(19)) (1), affiliate-transactions audit & management audit, Phase Two (Liberty Consulting) (1), rider audit report (Daymark Energy Advisors, PUCO third-party audit of Rider DMR) (1), independent investigative audit (Blue Ridge Consulting, PUCO-ordered) (1), affiliate-transactions, operational/financial performance & management audit (Liberty Consulting) (1), ICC investigation order incorporating Liberty management audit (gas System Modernization Program) (1), performance investigation final decision (1), rate design investigation decision (1), audit report (1), DPS Office of Investigations & Enforcement investigation report (customer billing system) (1), affiliate-transactions audit & comprehensive management audit (1). top themes: Internal audit & internal controls, Workforce, training & succession planning, Customer service & billing, Affiliate / intercompany transactions._

- [FirstEnergy Pennsylvania Electric Company](https://www.puc.pa.gov/press-release/2025/puc-issues-management-efficiency-investigation-report-for-firstenergy-pennsylvania-electric-company-09252025): PA · management efficiency investigation, Docket n/a, issued 2025-09-25 — listed for reference
- [Atmos Energy Corporation](https://www.tn.gov/tpuc.html): TN · weather normalization adjustment audit, Docket 25-00044, issued 2025-07-18 — listed for reference
- [Pike County Light & Power Company / Leatherstocking Gas Company LLC](https://www.puc.pa.gov/press-release/2025/puc-issues-management-and-operations-audit-for-pike-county-light-power-and-leatherstocking-gas-company-07102025): Docket D-2024-3050338, issued 2025-07-10, audit audit, n/a, 10 finding(s) — findings: Executive Management, Organizational Structure, and Safety; Corporate Governance; Cost Allocations and Affiliated Interests; Financial Management; Financial Management (continued); Electric Operations; Gas Operations; Emergency Preparedness; Customer Service; Customer Service (continued)
- [Mississippi Public Utilities Staff](https://www.psc.ms.gov/): MS · utilities staff annual report, Docket n/a, issued 2025-06-30 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit implementation plans (utility response to audit recommendations), Docket 23-M-0103, issued 2025-06-18 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL §66(19)), Docket 23-M-0103, issued 2025-05-15 — listed for reference
- [Baltimore Gas and Electric Company (BGE)](https://psc.maryland.gov/order-initiating-bge-gas-system-case-no-9791/): MD · order initiating gas-system safety-inspection investigation (documents PSC Engineering Division audit findings), Docket Case No. 9791 (Order No. 91643), issued 2025-05-08 — listed for reference
- [Southern California Gas Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): Docket n/a, issued 2025-02-19, audit audit, n/a, 2 finding(s) — findings: the balancing account. Additionally, unless approved otherwise, a balancing acco; This audit report is intended solely for the information and use of SoCalGas and
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): Docket 23-M-0103, issued 2025-02-04, audit audit, n/a, 11 finding(s) — findings: Governance And Management; Budget And Finance; Electric Operations; Gas Operations; Project Management; Work Management; Customer Operations; Rg&E.; Information Systems; Procurement; Performance Management
- [National Fuel Gas Distribution Corporation](https://www.puc.pa.gov/press-release/2024/puc-issues-management-and-operations-audit-for-national-fuel-gas-distribution-corporation-11-07-2024): Docket D-2023-3040107, issued 2024-11-07, audit audit, n/a, 11 finding(s) — findings: Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Gas Operations; Gas Operations (continued); Customer Service; Purchasing and Materials Management; Emergency Preparedness; Human Resources and Diversity; Human Resources and Diversity (continued); Information Technology
- [Rocky Mountain Power (PacifiCorp)](https://psc.utah.gov/electric/orders-notices/electric-2025/): UT · energy balancing account audit report, Docket 24-035-01, issued 2024-11-05 — listed for reference
- [DTE Electric Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part Two (programs & operations), Docket U-21305, issued 2024-09-23 — listed for reference
- [DTE Electric Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part One (infrastructure), Docket U-21305, issued 2024-09-23 — listed for reference
- [Consumers Energy Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part Two (programs & operations), Docket U-21305, issued 2024-09-23 — listed for reference
- [Consumers Energy Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part One (infrastructure), Docket U-21305, issued 2024-09-23 — listed for reference
- [Southern California Edison Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): Docket n/a, issued 2024-07-23, audit audit, n/a, 2 finding(s) — findings: the balancing account. Additionally, unless approved otherwise, a balancing acco; This audit report is intended solely for the information and use of SCE and the 
- [PPL Electric Utilities Corporation](https://www.puc.pa.gov/press-release/2024/puc-issues-management-and-operations-audit-for-ppl-electric-utilities-corporation): Docket D-2023-3039488, issued 2024-07-11, audit audit, n/a, 8 finding(s) — findings: Executive Management and Organizational Structure; Cost Allocations and Affiliated Interests; Financial Management; Electric Operations; Emergency Preparedness; Purchasing and Materials Management; Customer Service; Information Technology
- [Mississippi Public Utilities Staff](https://www.psc.ms.gov/): MS · utilities staff annual report, Docket n/a, issued 2024-06-30 — listed for reference
- [Long Island Power Authority and PSEG Long Island, LLC](https://dps.ny.gov/audit-lipa-and-pseg-long-island): Docket 21-00618, issued 2024-03-22, audit audit, n/a, 13 finding(s) — findings: Governance; Budget And Financial Reporting; Debt Management; Power Supply; System Planning, Dsp Development And Clcpa; Transmission And Distribution Operations; Program And Project Management; Work Management; Outside Services; Customer Operations And Communication; Advanced Metering Infrastructure (Ami); Information Technology And Cyber Security; Performance Management
- [Rocky Mountain Power (PacifiCorp)](https://psc.utah.gov/electric/orders-notices/electric-2023/): UT · energy balancing account audit report, Docket 23-035-01, issued 2023-11-07 — listed for reference
- [Duquesne Light Company](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-duquesne-light): PA · management efficiency investigation, Docket D-2023-3037425, issued 2023-09-21 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit (PSC order initiating audit, PSL §66(19)), Docket 23-M-0103, issued 2023-05-18 — listed for reference
- [UGI Utilities, Inc.](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-ugi-utilities): PA · management efficiency investigation, Docket D-2022-3032778, issued 2023-04-01 — listed for reference
- [Philadelphia Gas Works](https://www.puc.pa.gov/press-release/2023/puc-issues-management-and-operations-audit-for-philadelphia-gas-works): Docket D-2022-3030321, issued 2023-03-02, audit audit, n/a, 11 finding(s) — findings: Corporate Governance; Executive Management and Organizational Structure; Financial Management; Gas Operations; Emergency Preparedness; Emergency Preparedness (continued); Materials Management; Customer Service; Information Technology; Fleet Management; Human Resources and Diversity
- [Jersey Central Power & Light Company (JCP&L)](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions audit & management audit, Phase Two (Liberty Consulting), Docket EA20110733, issued 2023-02-07 — listed for reference
- [PECO Energy Company](https://www.puc.pa.gov/press-release/2022/puc-issues-management-and-operations-audit-and-implementation-plan-for-peco-energy-company): Docket D-2021-3023906, issued 2022-08-25, audit audit, n/a, 7 finding(s) — findings: Affiliated Interests and Cost Allocations; Electric Operations; Gas Operations; Gas Operations (continued); Emergency Preparedness; Customer Service; Human Resources and Diversity
- [FirstEnergy Pennsylvania Companies (Met-Ed, Penelec, Penn Power, West Penn Power)](https://www.puc.pa.gov/press-release/2022/puc-issues-management-audit-and-implementation-plan-for-firstenergy-pennsylvania-companies): Docket n/a, issued 2022-06-16, audit audit, n/a, 11 finding(s) — findings: Executive Management and Organizational Structure; Key Audit Matter; Corporate Governance; Affiliated Interests and Cost Allocations; Affiliated Interests and Cost Allocations (continued); Financial Management; Electric Operations; Electric Operations (continued); Materials Management; Customer Service; Human Resources and Diversity
- [FirstEnergy 'Ohio Companies' (Ohio Edison, Cleveland Electric Illuminating, Toledo Edison)](https://puco.ohio.gov/utilities/electricity/resources/hb-6-related-investigations): OH · rider audit report (Daymark Energy Advisors, PUCO third-party audit of Rider DMR), Docket 17-2474-EL-RDR, issued 2022-01-14 — listed for reference
- [FirstEnergy Corp. (Ohio electric distribution utilities)](https://puco.ohio.gov/utilities/electricity/resources/hb-6-related-investigations): OH · independent investigative audit (Blue Ridge Consulting, PUCO-ordered), Docket 20-1629-EL-RDR, issued 2021-11-19 — listed for reference
- [Peoples Natural Gas Co. LLC and Peoples Gas Co. LLC](https://www.puc.pa.gov/press-release/2021/puc-issues-aquapeoples-gas-audit-report-implementation-plan): Docket D-2020-3018773, issued 2021-05-06, audit audit, n/a, 13 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Affiliated Interests and Cost Allocations (continued); Financial Management; Water Operations; Gas Operations; Emergency Preparedness; Materials Management; Customer Service; Customer Service (continued); Fleet Management; Human Resources and Diversity
- [Columbia Gas of Pennsylvania, Inc.](https://www.puc.pa.gov/press-release/2020/puc-releases-columbia-gas-audit-report-and-implementation-plan/): Docket D-2019-3011582, issued 2020-07-16, audit audit, n/a, 8 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Financial Management (Continued); Customer Service; Human Resources; Fleet Management
- [Atlantic City Electric Company](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions, operational/financial performance & management audit (Liberty Consulting), Docket n/a, issued 2020-03-11 — listed for reference
- [Citizens' Electric Company of Lewisburg / Wellsboro Electric Company / Valley Energy, Inc.](https://www.puc.pa.gov/press-release/2019/puc-makes-management-recommendations-to-citizens-electric-wellsboro-electric-and-valley-energy-releases-audit-and-implementation-plan): Docket D-2019-3007883, issued 2019-11-01, audit audit, n/a, 4 finding(s) — findings: Executive Management; Electric Operations; Emergency Preparedness; Human Resources
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=16-M-0610): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)), Docket 16-M-0610, issued 2019-02-07 — listed for reference
- [The Peoples Gas Light and Coke Company](https://icc.illinois.gov/docket/P2016-0376/documents/262806): IL · ICC investigation order incorporating Liberty management audit (gas System Modernization Program), Docket 16-0376, issued 2018-01-10 — listed for reference
- [Central Hudson Gas & Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=16-M-0001): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)), Docket 16-M-0001, issued 2017-10-24 — listed for reference
- [2025 Management Summary Report](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [CMRS Subscriber Fee Report](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Report ILEC Line Count Form](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Report IXC Blank Form](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Report CLEC Blank Form](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Special Reports](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Selected Annual Reports](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Coal Reports](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Statistical Reports](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Reports](https://www.psc.state.wv.us): WV · document, Docket n/a, issued n/a — listed for reference
- [Annual Reports](https://www.psc.wi.gov): WI · document, Docket n/a, issued n/a — listed for reference
- [Audit Implementation Status Report (FY 2025)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit Implementation Status Report (FY 2026)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2023 Internal Audit Annual Report](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2024 Internal Audit Annual Report](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2025 Internal Audit Annual Report](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of Performance Measures at the PUC (FY 2019)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Legal Division's Process for Contested Cases (FY 2020)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Contract Procurement Process (FY 2020)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the General Law Division's Public Information Act Requests (FY 2021)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Contract Oversight Function (FY 2022)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Central Records Division (FY 2022)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Infrastructure Division (FY 2023)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of Compliance with Select TAC 202, Information Security Standards (FY 2024)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Audit of the Consumer Complaint Division's, Informal Complaint Process (FY 2025)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [An Efficiency and Effectiveness Audit for the Division of Utility Outreach (FY 2025)](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2023 Annual Audit Plan](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2024 Annual Audit Plan](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2025 Annual Audit Plan](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [FY 2026 Annual Audit Plan](https://www.puc.texas.gov/agency/about/audit/): TX · internal audit, Docket n/a, issued n/a — listed for reference
- [Report Fraud, Waste or Abuse](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Online Reporting](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Confidential Filing Instructions](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Central Records Filing Procedures](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Filings Search](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Reports](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Reports](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Registration & Reporting](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Reports](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Registration & Reporting](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [Central Records & Filings](https://www.puc.texas.gov/industry/filings/): TX · filing/report, Docket n/a, issued n/a — listed for reference
- [24-25 Annual Report (pdf)](https://tn.gov/tpuc.html): TN · document, Docket n/a, issued n/a — listed for reference
- [Reports](https://tn.gov/tpuc.html): TN · document, Docket n/a, issued n/a — listed for reference
- [Annual Cybersecurity Reports Due July 1st](https://tn.gov/tpuc.html): TN · document, Docket n/a, issued n/a — listed for reference
- [Internal Audit Committee Meetings](https://tn.gov/tpuc.html): TN · document, Docket n/a, issued n/a — listed for reference
- [PURC Energy Policy Report](https://www.psc.sc.gov): SC · document, Docket n/a, issued n/a — listed for reference
- [2026 peco summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [TRS Annual Tracking Report Form 2026](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [1880199](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 ugi summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 fe summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [1830583](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 ppl summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [Ratemaking Guide2018](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 wellsboro summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 dlc summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 citizens summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [1785711](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [2026 pjm summer readiness report](https://www.puc.pa.gov/): PA · report, Docket n/a, issued n/a — listed for reference
- [Reasonableness Review Ratio Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Natural Gas Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Telecommunications Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Water/Wastewater Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Pipeline Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Motor Carrier Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Rail Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Electricity Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Post-Storm Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Rate Comparison Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Electric Service Reliability Report](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Electric Power Outlook Report](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Universal Service  Programs and Collections Performance Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Customer Service Performance Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Annual Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Quinquennial Report Pursuant Per Section 1415 / Residential Collections Data](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Natural Gas Outlook Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Retail Choice Activity Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Alternative Energy Portfolio Standards (AEPS) Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Quarterly Earnings Summary Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Consumer Activities Report & Evaluation](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Reports](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Accident Reporting](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Accident Reporting](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Biennial NMP Progress Report Forms](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Monthly Remittance and Annual Reporting by Telcos](https://www.puc.pa.gov/filing-resources/reports/): PA · audit/report, Docket n/a, issued n/a — listed for reference
- [Reports & Forms](https://www.oregon.gov/puc): OR · document, Docket n/a, issued n/a — listed for reference
- [Report a Utility Operating Outside of OCC Regulation](https://oklahoma.gov/occ.html): OK · document, Docket n/a, issued n/a — listed for reference
- [Report an Inaccurate and/or Non-Functioning EV Charging Station](https://oklahoma.gov/occ.html): OK · document, Docket n/a, issued n/a — listed for reference
- [Pipeline Accident/Incident and Excavation Report](https://oklahoma.gov/occ.html): OK · document, Docket n/a, issued n/a — listed for reference
- [Agency Reports](https://oklahoma.gov/occ.html): OK · document, Docket n/a, issued n/a — listed for reference
- [DPS Annual Reports](https://dps.ny.gov/completed-annual-reports-regulated-utilities): NY · annual report, Docket n/a, issued n/a — listed for reference
- [Utility Annual Reports Forms for E-filing](https://dps.ny.gov/completed-annual-reports-regulated-utilities): NY · annual report, Docket n/a, issued n/a — listed for reference
- [Reporting](https://puc.nv.gov): NV · document, Docket n/a, issued n/a — listed for reference
- [PRCe360 |  Compliance Filings](https://www.nm-prc.org): NM · document, Docket n/a, issued n/a — listed for reference
- [Audits](https://www.nj.gov/bpu): NJ · document, Docket n/a, issued n/a — listed for reference
- [Railroad Annual Reports](https://www.psc.nd.gov): ND · document, Docket n/a, issued n/a — listed for reference
- [Investigation into Resource Adequacy/Data CentersInvestigation into Resource Adequacy/Data Centers](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [LATEST NEWS- PSC Adopts Response Team Report, Immediate Remote Work Restriction for Commissioner Molnar](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [Compliance Materials and Forms](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [PSC Plans and Reports](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [2024 PSC Annual Report](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [2025 Annual Performance Report](https://www.psc.mt.gov): MT · document, Docket n/a, issued n/a — listed for reference
- [Report A Telemarketer Call](https://www.psc.state.ms.us): MS · document, Docket n/a, issued n/a — listed for reference
- [MPSC seeks public comment on report on shutoff protections for critical care customers](https://www.michigan.gov/mpsc): MI · document, Docket n/a, issued n/a — listed for reference
- [Reports, Forms, & Data](https://www.michigan.gov/mpsc): MI · document, Docket n/a, issued n/a — listed for reference
- [Triibal-State%20Collaboration%20Act 0](https://www.maine.gov/mpuc/): ME · report, Docket n/a, issued n/a — listed for reference
- [Standard%20Offer%20FAQs%20033126 4](https://www.maine.gov/mpuc/): ME · report, Docket n/a, issued n/a — listed for reference
- [2024-00137 Commission Initiated Investigation Follow-On Proceeding to Further Investigate Stranded Cost Rate Design](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [2024-00111 Audit of Operations and Management Practices Pertaining to Versant Power](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Annual Financial Reports Templates](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Reports to the Legislature](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Reports and Data](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [ILEC Access Line Reports](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Transparency Reporting](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Annual Reports](https://www.maine.gov/mpuc): ME · document, Docket n/a, issued n/a — listed for reference
- [Reports](https://www.psc.state.md.us): MD · document, Docket n/a, issued n/a — listed for reference
- [Electric Choice Enrollment Reports](https://www.psc.state.md.us): MD · document, Docket n/a, issued n/a — listed for reference
- [Investigation of Pole Attachmentsopens in a new window](https://psc.ky.gov): KY · document, Docket n/a, issued n/a — listed for reference
- [Outage Reporting](https://psc.ky.gov): KY · document, Docket n/a, issued n/a — listed for reference
- [Credit, Collections, and Arrearages Reports](https://www.icc.illinois.gov): IL · document, Docket n/a, issued n/a — listed for reference
- [ICC Reports](https://www.icc.illinois.gov): IL · document, Docket n/a, issued n/a — listed for reference
- [Safety & Accident Reporting Rules](https://puc.idaho.gov): ID · document, Docket n/a, issued n/a — listed for reference
- [IPUC 2025 Annual Report](https://puc.idaho.gov): ID · document, Docket n/a, issued n/a — listed for reference
- [Annual Gross Intrastate Revenues Report Form](https://puc.idaho.gov): ID · document, Docket n/a, issued n/a — listed for reference
- [Safety and Accident Reporting Rules](https://puc.idaho.gov): ID · document, Docket n/a, issued n/a — listed for reference
- [Reports](https://puc.idaho.gov): ID · document, Docket n/a, issued n/a — listed for reference
- [Data & Reports](https://iub.iowa.gov): IA · document, Docket n/a, issued n/a — listed for reference
- [Information from Utility Annual Report Filings](https://iub.iowa.gov): IA · document, Docket n/a, issued n/a — listed for reference
- [File a Utility Annual Report](https://iub.iowa.gov): IA · document, Docket n/a, issued n/a — listed for reference
- [Reports](https://puc.hawaii.gov): HI · document, Docket n/a, issued n/a — listed for reference
- [Training for PV Reporters](https://www.psc.state.ga.us/): GA · report, Docket n/a, issued n/a — listed for reference
- [GUFPA Violation Reporting System](https://www.psc.state.ga.us): GA · document, Docket n/a, issued n/a — listed for reference
- [Union Electric Company d/b/a Ameren Missouri](https://efis.psc.mo.gov/Document/Display/99523): MO · staff prudence review report, Docket ER-2011-0028, issued n/a — listed for reference
- [Union Electric Company d/b/a Ameren Missouri](https://efis.psc.mo.gov/Document/Display/772394): MO · staff prudence review report, Docket EO-2024-0053, issued n/a — listed for reference
- [Renewable-May-2016](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-March-2012](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-January-2015](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [BiAnnualReportFuelMix -2015](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Fuel Mix Report](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [DCPSC-2023 RPS Report-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-May-2017](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [DCPSC 2024 RPS Report-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2022-DCPSC-RPS-Report-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2026-DCPSC-Renewable-Energy-Portfolio-Standard-Report-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2025-RPS-Report-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2021-Biennial-Report-on-Fuel-Mix-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [download](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-April-2014](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [BiAnnualReportFuelMix- 2013](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-March-2010](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-May-2015](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [download](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2021-RPS-report-FINAL-(1)](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-April-2013](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Report-on-REPS-for-2018-043018-final](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-March-2011](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [RPS-Report-to-Council-March-2017-Final-030117 1](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Report-on-REPS-for-2019-043019-final](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [Renewable-March-2009](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [DCPSC-2023 Biennial Report On Fuel Mix-FINAL](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [BiAnnualReportFuelMix-2017](https://www.dcpsc.org/): DC · report, Docket n/a, issued n/a — listed for reference
- [2026 RPS Report shows D.C. is successfully creating its own localized energy independence.](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [Renewable Energy Portfolio Standard (RPS) Report](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [Biennial Report on Fuel Mix](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [Natural Gas Leaks Report](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [DCPSC Annual and Statistical Reports](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [Orders/Reports/Regulations](https://www.dcpsc.org): DC · document, Docket n/a, issued n/a — listed for reference
- [Annual Report](https://ct.gov/PURA): CT · document, Docket n/a, issued n/a — listed for reference
- [The Connecticut Light and Power Company (Eversource) and United Illuminating Company](https://portal.ct.gov/pura/industries/rate-case-information): CT · performance investigation final decision, Docket 20-08-03, issued n/a — listed for reference
- [Connecticut electric distribution companies (Eversource / United Illuminating)](https://portal.ct.gov/pura/industries/rate-case-information): CT · rate design investigation decision, Docket 17-12-03RE011, issued n/a — listed for reference
- [CPUC: See docs.cpuc.ca.gov for audit reports](https://www.cpuc.ca.gov/documents): CA · audit report, Docket n/a, issued n/a — listed for reference
- [Report a Railroad Issue](https://www.azcc.gov): AZ · document, Docket n/a, issued n/a — listed for reference
- [Report Fraud](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Report a fish/wildlife violation?](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Report Child Abuse](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Report a Cruise Ship Concern](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Report a Spill](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Report an Environmental Crime](https://www.state.ak.us/rca): AK · document, Docket n/a, issued n/a — listed for reference
- [Otter Tail Power Company](https://www.apsc.arkansas.gov/filings/): AR · management and operations audit, Docket n/a, issued n/a — listed for reference
- [The Empire District Electric Company](https://www.apsc.arkansas.gov/filings/): AR · management and operations audit, Docket n/a, issued n/a — listed for reference
- [Public Service Electric and Gas Company (PSE&G)](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): Docket n/a, issued n/a, audit audit, n/a, 16 finding(s) — findings: Non-Power Affiliate Relationships and Transactions; Centralized Service Cost Allocation Methods and Procedures; Marketing Conditions; Electric Procurement and Supply; Gas Supply and Procurement; Deferral of Costs; Recommendations and Review of Previous Analysis; Strategic Planning; Accounting and Property Records; Electric Distribution and Operations Management; Cybersecurity; Gas Delivery; Contractor Performance; Human Resources; Customer Service; Support Services
- [Central Hudson Gas & Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=22-M-0645): NY · DPS Office of Investigations & Enforcement investigation report (customer billing system), Docket 22-M-0645, issued n/a — listed for reference
- [UGI Utilities, Inc.](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-ugi-utilities): Docket D-2018-3002234, issued n/a, audit audit, n/a, 13 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Gas Operations; Gas Operations (continued); Electric Operations; Emergency Preparedness; Materials Management; Information Technology; Customer Service; Fleet Management; Human Resources/Diversity
- [Duquesne Light Company](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-duquesne-light): Docket D-2018-3000838, issued n/a, audit audit, n/a, 10 finding(s) — findings: Executive Management; Corporate Governance; Financial Management; Electric Operations; Electric Operations (continued); Customer Service; Purchasing and Materials Management; Human Resources; Fleet Management; Information Technology
- [New Jersey Natural Gas Company](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions audit & comprehensive management audit, Docket GA13010008, issued n/a — listed for reference

## Common themes (from parsed findings)
- Accounting misclassification — Costs or revenues booked to the wrong FERC account. (76 report(s), 200 finding(s))
- Form reporting (Form No. 1/2/6, Page 700) — Errors or omissions in the annual FERC forms utilities file. (62 report(s), 162 finding(s))
- Fuel & purchased-power cost recovery — Fuel, purchased-power, and energy-cost recovery or prudence matters. (54 report(s), 28 finding(s))
- Depreciation — Unapproved or incorrect depreciation rates applied to plant. (50 report(s), 70 finding(s))
- Below-the-line costs (lobbying, charitable, etc.) — Non-recoverable costs (lobbying, charity, ads) charged to ratepayers. (47 report(s), 56 finding(s))
- Cost of service & rates — Errors in rate-base or return inputs to cost-of-service rates. (45 report(s), 83 finding(s))
- Property & plant records — Incomplete or inaccurate utility plant and property records. (44 report(s), 75 finding(s))
- Affiliate / intercompany transactions — Transactions with affiliated companies mis-priced or mis-reported. (44 report(s), 61 finding(s))
- AFUDC / cost of capital — Mis-stated AFUDC — the financing cost capitalized during construction. (43 report(s), 56 finding(s))
- Tariff administration & oversight — Not following the utility's own FERC-approved tariff. (38 report(s), 50 finding(s))
- Internal audit & internal controls — Weak internal controls, compliance programs, or internal-audit coverage. (34 report(s), 29 finding(s))
- Capitalization vs. expense — Costs capitalized that should be expensed, or the reverse. (22 report(s), 23 finding(s))
- Storm cost recovery & securitization — Storm restoration costs, storm riders/reserves, or securitization. (14 report(s), 23 finding(s))
- Customer service & billing — Customer-service performance, billing accuracy, or call-center issues. (14 report(s), 17 finding(s))
- Service reliability & vegetation management — Electric reliability (SAIDI/CAIDI), outages, or vegetation-management programs. (14 report(s), 15 finding(s))
- Workforce, training & succession planning — Staffing, training, span-of-control, or leadership-succession shortcomings. (13 report(s), 27 finding(s))
- Inventory, materials & fleet — Inventory accuracy, materials management, or fleet/vehicle management gaps. (12 report(s), 16 finding(s))
- Membership dues & industry associations — Trade-association dues (e.g., EEI) improperly charged to ratepayers. (12 report(s), 12 finding(s))
- Informational postings — Required public postings (e.g., OASIS) missing, late, or incomplete. (10 report(s), 16 finding(s))
- Emergency preparedness & business continuity — Weak emergency response, storm readiness, or business-continuity planning. (10 report(s), 11 finding(s))
- Information technology & systems — IT governance, systems, budgets, or project-management deficiencies. (10 report(s), 11 finding(s))
- Cybersecurity & physical security — Gaps in cyber defenses or physical security of facilities and systems. (9 report(s), 13 finding(s))
- Gas safety & pipeline integrity — Gas leak backlogs, corrosion control, or pipeline-integrity practices. (5 report(s), 5 finding(s))
- Dividend policy & capital management — Dividend-policy or capital-management practices flagged by auditors. (5 report(s), 5 finding(s))
- Creditworthiness — Customer credit standards not applied as the tariff requires. (2 report(s), 2 finding(s))

## Optional
- [Human-readable explorer](index.html)
- [FERC audit reports (primary source)](https://www.ferc.gov/audits)