[{"id":"2026-06-05_pacific-gas-and-electric_ca-balancing-accounts-audit","collection":"state_audit","company":"Pacific Gas and Electric Company","docket":null,"docket_full":null,"issued_date":"2026-06-05","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-05-07_southern-electric-generating-company_fa24-3","collection":"ferc_audit","company":"Southern Electric Generating Company","docket":"FA24-3","docket_full":"FA24-3-000","issued_date":"2026-05-07","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3-Q"],"functions":["generation"],"finding_count":4,"themes":["AFUDC / cost of capital","Capitalization vs. expense","Depreciation","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2021 to December 31, 2024","rec_count":0,"amount_max":null},{"id":"2026-04-29_xcel-energy_mn-e-002-gr-24-320-alj-report","collection":"state_rate_case","company":"Northern States Power Company d/b/a Xcel Energy","docket":"CAH 28-2500-40515 / MPUC E-002/GR-24-320","docket_full":null,"issued_date":"2026-04-29","audit_type":null,"doc_type":"ALJ findings of fact, conclusions of law & recommendation (electric rate case)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Minnesota Office of Administrative Hearings","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-04-08_duke-energy-indiana_in-38707-fac147","collection":"state_rate_case","company":"Duke Energy Indiana, LLC","docket":"38707 FAC 147","docket_full":null,"issued_date":"2026-04-08","audit_type":null,"doc_type":"fuel cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Indiana Utility Regulatory Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-03-19_southwestern-electric-power-company_fa24-2","collection":"ferc_audit","company":"Southwestern Electric Power Company","docket":"FA24-2","docket_full":"FA24-2-000","issued_date":"2026-03-19","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Service reliability & vegetation management"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2021 through December 31, 2025","rec_count":0,"amount_max":null},{"id":"2026-03-13_pacificorp_wa-ue-230172-order","collection":"state_rate_case","company":"PacifiCorp d/b/a Pacific Power & Light Company","docket":"UE-230172","docket_full":null,"issued_date":"2026-03-13","audit_type":null,"doc_type":"commission order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-02-16_louisville-gas-electric_ky-2025-00114","collection":"state_rate_case","company":"Louisville Gas and Electric Company","docket":"2025-00114","docket_full":null,"issued_date":"2026-02-16","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Kentucky Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-02-12_southwest-gas_ca-balancing-accounts-audit","collection":"state_audit","company":"Southwest Gas Corporation","docket":null,"docket_full":null,"issued_date":"2026-02-12","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-02-12_liberty-utilities-calpeco_ca-balancing-accounts-audit","collection":"state_audit","company":"Liberty Utilities (CalPeco Electric) LLC","docket":null,"docket_full":null,"issued_date":"2026-02-12","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-01-08_dc-energy-holdings-llc_pa23-11","collection":"ferc_audit","company":"DC Energy Holdings, LLC","docket":"PA23-11","docket_full":"PA23-11-000","issued_date":"2026-01-08","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to January 31, 2025","rec_count":5,"amount_max":null},{"id":"2026-01-07_firstenergy-ohio_puco-20-1502-el-unc-entry-on-rehearing","collection":"state_rate_case","company":"FirstEnergy Ohio (Ohio Edison, Cleveland Electric Illuminating, Toledo Edison)","docket":"20-1502-EL-UNC","docket_full":null,"issued_date":"2026-01-07","audit_type":null,"doc_type":"commission entry","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission of Ohio","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2026-01-05_cascade-natural-gas_wa-distribution-inspection-audit","collection":"state_audit","company":"Cascade Natural Gas Corporation","docket":null,"docket_full":null,"issued_date":"2026-01-05","audit_type":null,"doc_type":"pipeline-safety technical/compliance inspection report (standard gas distribution inspection)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington UTC Pipeline Safety Program","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-31_potomac-electric-power_dc-management-audit","collection":"state_audit","company":"Potomac Electric Power Company (Pepco)","docket":"FC 1176","docket_full":null,"issued_date":"2025-12-31","audit_type":null,"doc_type":"management audit","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"DC Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-30_san-diego-gas-and-electric_ca-affiliate-transaction-audit","collection":"state_audit","company":"San Diego Gas & Electric Company","docket":null,"docket_full":null,"issued_date":"2025-12-30","audit_type":null,"doc_type":"affiliate transaction rules performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-24_puget-sound-energy_wa-ue-250747-schedule-95-pca-order","collection":"prudence_review","company":"Puget Sound Energy","docket":"UE-250747","docket_full":null,"issued_date":"2025-12-24","audit_type":null,"doc_type":"order on Schedule 95 Power Cost Adjustment Clause revisions (power-cost prudence/rate order)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-19_firstenergy-ohio_puco-20-1502-el-unc-stipulation","collection":"state_rate_case","company":"FirstEnergy Ohio (Ohio Edison, Cleveland Electric Illuminating, Toledo Edison)","docket":"20-1502-EL-UNC","docket_full":null,"issued_date":"2025-12-19","audit_type":null,"doc_type":"stipulation","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission of Ohio","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-18_ameren-illinois_icc-25-0382-final-order","collection":"state_rate_case","company":"Ameren Illinois Company","docket":"25-0382","docket_full":null,"issued_date":"2025-12-18","audit_type":null,"doc_type":"final order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-12-12_entergy-arkansas_ar-16-036-fr-order-74","collection":"state_rate_case","company":"Entergy Arkansas, LLC","docket":"16-036-FR","docket_full":null,"issued_date":"2025-12-12","audit_type":null,"doc_type":"order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-25_virginia-electric-power_pur-2025-00058","collection":"state_rate_case","company":"Virginia Electric and Power Company (Dominion Energy Virginia)","docket":"PUR-2025-00058","docket_full":null,"issued_date":"2025-11-25","audit_type":null,"doc_type":"biennial review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-25_virginia-electric-power_pur-2025-00037","collection":"state_rate_case","company":"Virginia Electric and Power Company (Dominion Energy Virginia)","docket":"PUR-2025-00037","docket_full":null,"issued_date":"2025-11-25","audit_type":null,"doc_type":"CPCN order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-24_swepco_la-u-37794-application","collection":"state_rate_case","company":"Southwestern Electric Power Company (SWEPCO)","docket":"U-37794","docket_full":null,"issued_date":"2025-11-24","audit_type":null,"doc_type":"rate case application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery","Service reliability & vegetation management"],"cost_to_customers":false,"structured":false,"source":"Louisiana Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-24_florida-iou_fl-20250001-ei-psc-2025-0436-fof-ei","collection":"state_rate_case","company":"Florida Power & Light Company (FPL), Duke Energy Florida (DEF), Tampa Electric Company (TECO), Florida Public Utilities Company (FPUC)","docket":"20250001-EI","docket_full":null,"issued_date":"2025-11-24","audit_type":null,"doc_type":"final order on fuel cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-21_nj-electric-distribution-utilities_nj-er25040190","collection":"state_rate_case","company":"New Jersey electric distribution utilities (ACE, JCP&L, PSE&G, Rockland Electric)","docket":"ER25040190","docket_full":null,"issued_date":"2025-11-21","audit_type":null,"doc_type":"basic generation service order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New Jersey Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-11-14_rhode-island-energy_ri-25-08-ge-billing-system-evaluation","collection":"state_audit","company":"The Narragansett Electric Company d/b/a Rhode Island Energy","docket":"25-08-GE","docket_full":null,"issued_date":"2025-11-14","audit_type":null,"doc_type":"independent billing-system evaluation (Commission-ordered operations audit)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Rhode Island Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-10-31_montana-dakota-utilities_nd-pu-25-279-rrca","collection":"state_rate_case","company":"Montana-Dakota Utilities Co.","docket":"PU-25-279","docket_full":null,"issued_date":"2025-10-31","audit_type":null,"doc_type":"rider update application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"North Dakota Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-10-29_centerpoint-indiana-south_in-cause-37366-gca-168","collection":"prudence_review","company":"Southern Indiana Gas and Electric Company d/b/a CenterPoint Energy Indiana South","docket":"Cause No. 37366 GCA 168","docket_full":null,"issued_date":"2025-10-29","audit_type":null,"doc_type":"gas cost adjustment (GCA) order — gas-cost prudence/recovery review","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Indiana Utility Regulatory Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-10-24_empire-district-electric-liberty_mo-er-2024-0261-staff-eubanks","collection":"state_rate_case","company":"The Empire District Electric Company d/b/a Liberty","docket":"ER-2024-0261","docket_full":null,"issued_date":"2025-10-24","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-10-02_duke-energy-kentucky_ky-2024-00354","collection":"state_rate_case","company":"Duke Energy Kentucky, Inc.","docket":"2024-00354","docket_full":null,"issued_date":"2025-10-02","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"Kentucky Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-30_avista_wa-distribution-inspection-audit","collection":"state_audit","company":"Avista Corporation","docket":null,"docket_full":null,"issued_date":"2025-09-30","audit_type":null,"doc_type":"pipeline-safety technical/compliance inspection report (standard gas distribution inspection)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington UTC Pipeline Safety Program","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-29_puget-sound-energy_wa-ue-250318-pca-prudence-order","collection":"prudence_review","company":"Puget Sound Energy","docket":"UE-250318","docket_full":null,"issued_date":"2025-09-29","audit_type":null,"doc_type":"power cost adjustment (PCA) prudence-review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-29_kern-river-gas-transmission-company_fa23-10","collection":"ferc_audit","company":"Kern River Gas Transmission Company","docket":"FA23-10","docket_full":"FA23-10-000","issued_date":"2025-09-29","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2","501-G"],"functions":[],"finding_count":5,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Creditworthiness","Depreciation","Informational postings","Membership dues & industry associations","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to December 31, 2023","rec_count":15,"amount_max":null},{"id":"2025-09-25_medallion-pipeline-company-llc_fa23-9","collection":"ferc_audit","company":"Medallion Pipeline Company, LLC","docket":"FA23-9","docket_full":"FA23-9-000","issued_date":"2025-09-25","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":8,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to December 31, 2023","rec_count":32,"amount_max":null},{"id":"2025-09-25_firstenergy-pennsylvania-electric_pa-mei","collection":"state_audit","company":"FirstEnergy Pennsylvania Electric Company","docket":null,"docket_full":null,"issued_date":"2025-09-25","audit_type":null,"doc_type":"management efficiency investigation","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-18_pacific-gas-and-electric-company_fa23-8","collection":"ferc_audit","company":"Pacific Gas and Electric Company","docket":"FA23-8","docket_full":"FA23-8-000","issued_date":"2025-09-18","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission","distribution"],"finding_count":8,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 through April 30, 2025","rec_count":37,"amount_max":null},{"id":"2025-09-18_iso-new-england_er20-2054","collection":"prudence_review","company":"ISO New England Inc. et al.","docket":"ER20-2054","docket_full":null,"issued_date":"2025-09-18","audit_type":null,"doc_type":"Commission order on formal challenge","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-16_pacific-gas-and-electric_ca-affiliate-transaction-audit","collection":"state_audit","company":"Pacific Gas and Electric Company","docket":null,"docket_full":null,"issued_date":"2025-09-16","audit_type":null,"doc_type":"affiliate transaction rules performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-08_talen-energy_pa22-7","collection":"ferc_audit","company":"Talen Energy","docket":"PA22-7","docket_full":"PA22-7-000","issued_date":"2025-09-08","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation"],"finding_count":3,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to October 31, 2024","rec_count":6,"amount_max":null},{"id":"2025-09-04_puget-sound-energy_wa-ue-220066-order-38","collection":"state_rate_case","company":"Puget Sound Energy","docket":"UE-220066","docket_full":null,"issued_date":"2025-09-04","audit_type":null,"doc_type":"deferred accounting order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-04_commonwealth-edison_icc-24-0087-final-order","collection":"state_rate_case","company":"Commonwealth Edison Company","docket":"24-0087","docket_full":null,"issued_date":"2025-09-04","audit_type":null,"doc_type":"final order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-04_avista_wa-ue-220053-order","collection":"state_rate_case","company":"Avista Corporation d/b/a Avista Utilities","docket":"UE-220053","docket_full":null,"issued_date":"2025-09-04","audit_type":null,"doc_type":"commission order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-04_appalachian-wheeling-power_wv-25-0413-e-enec","collection":"state_rate_case","company":"Appalachian Power Company and Wheeling Power Company","docket":"25-0413-E-ENEC","docket_full":null,"issued_date":"2025-09-04","audit_type":null,"doc_type":"fuel cost review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery","Storm cost recovery & securitization"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of West Virginia","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-09-03_alabama-power-company_pa24-5","collection":"ferc_audit","company":"Alabama Power Company","docket":"PA24-5","docket_full":"PA24-5-000","issued_date":"2025-09-03","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":5,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to December 31, 2023","rec_count":0,"amount_max":3548278.0},{"id":"2025-08-29_appalachian-power_pur-2024-00161","collection":"state_rate_case","company":"Appalachian Power Company","docket":"PUR-2024-00161","docket_full":null,"issued_date":"2025-08-29","audit_type":null,"doc_type":"net metering order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08-28_wisconsin-power-light_wi-6680-fr-2024-fuel-reconciliation","collection":"prudence_review","company":"Wisconsin Power and Light Company (Alliant Energy)","docket":"6680-FR-2024","docket_full":null,"issued_date":"2025-08-28","audit_type":null,"doc_type":"fuel cost reconciliation prudence review — Final Decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Wisconsin","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08-27_southern-california-edison_ca-affiliate-transaction-audit","collection":"state_audit","company":"Southern California Edison Company","docket":null,"docket_full":null,"issued_date":"2025-08-27","audit_type":null,"doc_type":"affiliate transaction rules performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08-19_otter-tail-power_nd-pu-23-342-dual-fuel-riders","collection":"state_rate_case","company":"Otter Tail Power Company","docket":"PU-23-342","docket_full":null,"issued_date":"2025-08-19","audit_type":null,"doc_type":"fuel rider filing","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"North Dakota Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08_niagara-mohawk-national-grid_ny-24-e-0322-rate-case-summary","collection":"state_rate_case","company":"Niagara Mohawk Power Corporation d/b/a National Grid","docket":"24-E-0322","docket_full":null,"issued_date":"2025-08-14","audit_type":null,"doc_type":"rate case summary","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08-12_wisconsin-electric_wi-6630-fr-2024-fuel-reconciliation","collection":"prudence_review","company":"Wisconsin Electric Power Company (We Energies)","docket":"6630-FR-2024","docket_full":null,"issued_date":"2025-08-12","audit_type":null,"doc_type":"fuel cost reconciliation prudence review — Final Decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Wisconsin","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-08-01_virginia-electric-power_pur-2025-00076","collection":"state_rate_case","company":"Virginia Electric and Power Company (Dominion Energy Virginia)","docket":"PUR-2025-00076","docket_full":null,"issued_date":"2025-08-01","audit_type":null,"doc_type":"rate adjustment clause order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07-25_duke-energy-progress-llc_fa23-6","collection":"ferc_audit","company":"Duke Energy Progress, LLC","docket":"FA23-6","docket_full":"FA23-6-000","issued_date":"2025-07-25","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3-Q","580"],"functions":["generation","transmission"],"finding_count":11,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery","Inventory, materials & fleet","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to September 30, 2024","rec_count":0,"amount_max":null},{"id":"2025-07-18_southern-california-gas_ca-affiliate-transaction-audit","collection":"state_audit","company":"Southern California Gas Company","docket":null,"docket_full":null,"issued_date":"2025-07-18","audit_type":null,"doc_type":"affiliate transaction rules performance audit (Utility Audits Branch)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07-18_atmos-energy_tn-25-00044-wna-audit","collection":"state_audit","company":"Atmos Energy Corporation","docket":"25-00044","docket_full":null,"issued_date":"2025-07-18","audit_type":null,"doc_type":"weather normalization adjustment audit","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Tennessee Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07-15_montana-dakota-utilities_nd-pu-25-225-tca","collection":"state_rate_case","company":"Montana-Dakota Utilities Co.","docket":"PU-25-225","docket_full":null,"issued_date":"2025-07-15","audit_type":null,"doc_type":"rider update application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"North Dakota Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07-10_pike-county-light-power-leatherstocking-gas_pa-mo-audit","collection":"state_audit","company":"Pike County Light & Power Company / Leatherstocking Gas Company LLC","docket":"D-2024-3050338","docket_full":null,"issued_date":"2025-07-10","audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":10,"themes":["Affiliate / intercompany transactions","Customer service & billing","Cybersecurity & physical security","Dividend policy & capital management","Emergency preparedness & business continuity","Gas safety & pipeline integrity","Internal audit & internal controls","Tariff administration & oversight","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":25,"amount_max":null},{"id":"2025-07-08_ameren-illinois_icc-25-0382-staff-testimony","collection":"state_rate_case","company":"Ameren Illinois Company","docket":"25-0382","docket_full":null,"issued_date":"2025-07-08","audit_type":null,"doc_type":"rate case testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07-07_entergy-arkansas_ar-16-036-fr-frp-application","collection":"state_rate_case","company":"Entergy Arkansas, LLC","docket":"16-036-FR","docket_full":null,"issued_date":"2025-07-07","audit_type":null,"doc_type":"application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-30_mississippi-public-utilities-staff_ms-annual-report","collection":"state_audit","company":"Mississippi Public Utilities Staff","docket":null,"docket_full":null,"issued_date":"2025-06-30","audit_type":null,"doc_type":"utilities staff annual report","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Mississippi Public Utilities Staff","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-26_northwest-natural-gas_wa-om-review-audit","collection":"state_audit","company":"Northwest Natural Gas Company","docket":null,"docket_full":null,"issued_date":"2025-06-26","audit_type":null,"doc_type":"pipeline-safety technical/compliance inspection report (operations & maintenance review)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington UTC Pipeline Safety Program","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-18_nyseg-rge_ny-23-m-0103-implementation-plans","collection":"state_audit","company":"New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation","docket":"23-M-0103","docket_full":null,"issued_date":"2025-06-18","audit_type":null,"doc_type":"comprehensive management & operations audit implementation plans (utility response to audit recommendations)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-18_atlantic-city-electric_nj-rate-mitigation","collection":"state_rate_case","company":"Atlantic City Electric Company","docket":null,"docket_full":null,"issued_date":"2025-06-18","audit_type":null,"doc_type":"rate mitigation order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New Jersey Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-16_portland-general-electric-company_pa23-10","collection":"ferc_audit","company":"Portland General Electric Company","docket":"PA23-10","docket_full":"PA23-10-000","issued_date":"2025-06-16","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":11,"themes":["Informational postings"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2021 to October 31, 2024","rec_count":26,"amount_max":null},{"id":"2025-06-13_san-diego-gas-and-electric_ca-balancing-accounts-audit","collection":"state_audit","company":"San Diego Gas & Electric Company","docket":null,"docket_full":null,"issued_date":"2025-06-13","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-06-12_pacific-gas-and-electric_ca-a24-02-012-d25-06-007-erra","collection":"prudence_review","company":"Pacific Gas and Electric Company","docket":"A.24-02-012","docket_full":null,"issued_date":"2025-06-12","audit_type":null,"doc_type":"ERRA compliance & reasonableness review decision","industry":"electric","forms":[],"functions":[],"finding_count":37,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":true,"source":"California Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-30_idaho-power_id-ipc-e-25-20-order-36618-pca","collection":"state_rate_case","company":"Idaho Power Company","docket":"IPC-E-25-20","docket_full":null,"issued_date":"2025-05-30","audit_type":null,"doc_type":"power cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Idaho Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-15_nyseg-rge_ny-23-m-0103-order-releasing-audit-report","collection":"state_audit","company":"New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation","docket":"23-M-0103","docket_full":null,"issued_date":"2025-05-15","audit_type":null,"doc_type":"comprehensive management & operations audit (PSC order releasing audit report, PSL §66(19))","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-12_dominion-energy-virginia_va-pur-2025-00059-fuel-factor","collection":"prudence_review","company":"Virginia Electric and Power Company (Dominion Energy Virginia)","docket":"PUR-2025-00059","docket_full":null,"issued_date":"2025-05-12","audit_type":null,"doc_type":"fuel factor order (fuel-cost recovery review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-08_baltimore-gas-electric_md-9791-gas-safety-investigation","collection":"state_audit","company":"Baltimore Gas and Electric Company (BGE)","docket":"Case No. 9791 (Order No. 91643)","docket_full":null,"issued_date":"2025-05-08","audit_type":null,"doc_type":"order initiating gas-system safety-inspection investigation (documents PSC Engineering Division audit findings)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Maryland Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-05_georgia-power-company_ga-56002-pias-smith-kannan","collection":"state_rate_case","company":"Georgia Power Company","docket":"56002","docket_full":null,"issued_date":"2025-05-05","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-05_georgia-power-company_ga-56002-pias-smith-forsythe","collection":"state_rate_case","company":"Georgia Power Company","docket":"56002","docket_full":null,"issued_date":"2025-05-05","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-05_georgia-power-company_ga-56002-pias-barber-cooper-spellman","collection":"state_rate_case","company":"Georgia Power Company","docket":"56002","docket_full":null,"issued_date":"2025-05-05","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-05-02_georgia-power-company_ga-56002-gcv-roumpani","collection":"state_rate_case","company":"Georgia Power Company","docket":"56002","docket_full":null,"issued_date":"2025-05-02","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-04-25_rocky-mountain-power_ut-24-035-04-rate-case-order","collection":"state_rate_case","company":"Rocky Mountain Power (PacifiCorp)","docket":"24-035-04","docket_full":null,"issued_date":"2025-04-25","audit_type":null,"doc_type":"rate case report and order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Utah","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-04-25_niagara-mohawk-national-grid_ny-24-e-0322-joint-proposal","collection":"state_rate_case","company":"Niagara Mohawk Power Corporation d/b/a National Grid","docket":"24-E-0322","docket_full":null,"issued_date":"2025-04-25","audit_type":null,"doc_type":"rate case joint proposal","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-04-10_midcontinent-independent-system-operator-inc_pa21-2","collection":"ferc_audit","company":"Midcontinent Independent System Operator, Inc.","docket":"PA21-2","docket_full":"PA21-2-000","issued_date":"2025-04-10","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["714"],"functions":["generation"],"finding_count":3,"themes":["Informational postings","Tariff administration & oversight"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through April 19, 2024","rec_count":14,"amount_max":null},{"id":"2025-04-01_el-paso-electric_puct-57149-staff-testimony","collection":"state_rate_case","company":"El Paso Electric Company","docket":"57149","docket_full":null,"issued_date":"2025-04-01","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Texas","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-03-25_el-paso-electric_puct-57149-opuc-testimony","collection":"state_rate_case","company":"El Paso Electric Company","docket":"57149","docket_full":null,"issued_date":"2025-03-25","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Texas","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-03-25_el-paso-electric_puct-57149-city-testimony","collection":"state_rate_case","company":"El Paso Electric Company","docket":"57149","docket_full":null,"issued_date":"2025-03-25","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Texas","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-03-19_kentucky-utilities_ky-2024-00146-fac","collection":"state_rate_case","company":"Kentucky Utilities Company","docket":"2024-00146","docket_full":null,"issued_date":"2025-03-19","audit_type":null,"doc_type":"fuel adjustment clause order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Kentucky Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-03-19_kentucky-power_ky-2024-00136-fac","collection":"state_rate_case","company":"Kentucky Power Company","docket":"2024-00136","docket_full":null,"issued_date":"2025-03-19","audit_type":null,"doc_type":"fuel adjustment clause order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Kentucky Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-02-19_southern-california-gas_ca-balancing-accounts-audit","collection":"state_audit","company":"Southern California Gas Company","docket":null,"docket_full":null,"issued_date":"2025-02-19","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-02-11_eversource-energy-connecticut-companies_ct-rfp-2022-01-management-audit","collection":"state_audit","company":"Eversource Energy's Connecticut Companies (Connecticut Light and Power Company, Yankee Gas Services Company, Aquarion Water Company)","docket":"RFP #2022-01","docket_full":null,"issued_date":"2025-02-11","audit_type":null,"doc_type":"management audit report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions","Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Connecticut Public Utilities Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-02-04_nyseg-rge_ny-23-m-0103-mo-audit-final-report","collection":"state_audit","company":"New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation","docket":"23-M-0103","docket_full":null,"issued_date":"2025-02-04","audit_type":null,"doc_type":"comprehensive management & operations audit final report (independent auditor, PSL §66(19))","industry":"electric","forms":[],"functions":[],"finding_count":11,"themes":["AFUDC / cost of capital","Affiliate / intercompany transactions","Customer service & billing","Cybersecurity & physical security","Emergency preparedness & business continuity","Gas safety & pipeline integrity","Information technology & systems","Internal audit & internal controls","Service reliability & vegetation management","Storm cost recovery & securitization","Tariff administration & oversight","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"New York State Department of Public Service","audit_period":null,"rec_count":128,"amount_max":null},{"id":"2025-01-29_northern-indiana-public-service_in-38706-fac145","collection":"state_rate_case","company":"Northern Indiana Public Service Company LLC","docket":"38706 FAC 145","docket_full":null,"issued_date":"2025-01-29","audit_type":null,"doc_type":"fuel cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Indiana Utility Regulatory Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-01-28_potomac-electric-power_dc-fc1176-reconsideration","collection":"state_rate_case","company":"Potomac Electric Power Company (Pepco)","docket":"FC 1176","docket_full":null,"issued_date":"2025-01-28","audit_type":null,"doc_type":"order on reconsideration","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of the District of Columbia","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-01-08_ameren-illinois_icc-25-0084-rate-base","collection":"state_rate_case","company":"Ameren Illinois Company","docket":"25-0084","docket_full":null,"issued_date":"2025-01-08","audit_type":null,"doc_type":"rate case testimony","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-01-08_ameren-illinois_icc-25-0084-application","collection":"state_rate_case","company":"Ameren Illinois Company","docket":"25-0084","docket_full":null,"issued_date":"2025-01-08","audit_type":null,"doc_type":"rate case application","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-01-06_tallgrass-pony-express-pipeline-llc_fa23-5","collection":"ferc_audit","company":"Tallgrass Pony Express Pipeline, LLC","docket":"FA23-5","docket_full":"FA23-5-000","issued_date":"2025-01-06","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":5,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to December 31, 2022","rec_count":18,"amount_max":null},{"id":"2025-01_rhode-island-energy_ri-24-38-ge-order-25247","collection":"state_rate_case","company":"The Narragansett Electric Company d/b/a Rhode Island Energy","docket":"24-38-GE","docket_full":null,"issued_date":"2025-01-01","audit_type":null,"doc_type":"commission order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"Rhode Island Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-11-27_alliant-energy-corporate-services-inc_fa23-7","collection":"ferc_audit","company":"Alliant Energy Corporate Services, Inc.","docket":"FA23-7","docket_full":"FA23-7-000","issued_date":"2024-11-27","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation"],"finding_count":4,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-11-26_potomac-electric-power_dc-fc1176","collection":"state_rate_case","company":"Potomac Electric Power Company (Pepco)","docket":"FC 1176","docket_full":null,"issued_date":"2024-11-26","audit_type":null,"doc_type":"multi-year rate plan order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of the District of Columbia","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-11-20_appalachian-power_va-pur-2024-00024-biennial-review","collection":"state_rate_case","company":"Appalachian Power Company","docket":"PUR-2024-00024","docket_full":null,"issued_date":"2024-11-20","audit_type":null,"doc_type":"biennial review final order (earnings test / cost disallowance findings)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-11-14_el-paso-electric_puct-57149-preliminary-order","collection":"state_rate_case","company":"El Paso Electric Company","docket":"57149","docket_full":null,"issued_date":"2024-11-14","audit_type":null,"doc_type":"preliminary order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Texas","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-11-07_national-fuel-gas-distribution_pa-mo-audit","collection":"state_audit","company":"National Fuel Gas Distribution Corporation","docket":"D-2023-3040107","docket_full":null,"issued_date":"2024-11-07","audit_type":null,"doc_type":"management & operations audit","industry":"gas","forms":[],"functions":[],"finding_count":11,"themes":["Affiliate / intercompany transactions","Customer service & billing","Dividend policy & capital management","Emergency preparedness & business continuity","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Tariff administration & oversight","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":23,"amount_max":null},{"id":"2024-11-05_rocky-mountain-power_ut-24-035-01-eba-audit-cy2023","collection":"state_audit","company":"Rocky Mountain Power (PacifiCorp)","docket":"24-035-01","docket_full":null,"issued_date":"2024-11-05","audit_type":null,"doc_type":"energy balancing account audit report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Utah","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-10-30_duke-energy-carolinas_sc-2024-3-e-fuel-order","collection":"state_rate_case","company":"Duke Energy Carolinas, LLC","docket":"2024-3-E","docket_full":null,"issued_date":"2024-10-30","audit_type":null,"doc_type":"fuel cost prudence review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-10-24_florida-iou_fl-20240010-ei-psc-2024-0459-fof-ei","collection":"state_rate_case","company":"Florida investor-owned electric utilities (storm protection plan cost recovery)","docket":"20240010-EI","docket_full":null,"issued_date":"2024-10-24","audit_type":null,"doc_type":"final order on storm cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Storm cost recovery & securitization"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-10-09_public-service-electric-gas_nj-er23120924","collection":"state_rate_case","company":"Public Service Electric and Gas Company","docket":"ER23120924 / GR23120925","docket_full":null,"issued_date":"2024-10-09","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New Jersey Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-27_southern-indiana-gas-and-electric-company_fa23-4","collection":"ferc_audit","company":"Southern Indiana Gas and Electric Company","docket":"FA23-4","docket_full":"FA23-4-000","issued_date":"2024-09-27","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through December 31, 2023","rec_count":40,"amount_max":24300000.0},{"id":"2024-09-23_dte-electric_mi-distribution-audit-part2","collection":"state_audit","company":"DTE Electric Company","docket":"U-21305","docket_full":null,"issued_date":"2024-09-23","audit_type":null,"doc_type":"distribution reliability audit — Part Two (programs & operations)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"MI Public Service Commission (Liberty Consulting Group)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-23_dte-electric_mi-distribution-audit-part1","collection":"state_audit","company":"DTE Electric Company","docket":"U-21305","docket_full":null,"issued_date":"2024-09-23","audit_type":null,"doc_type":"distribution reliability audit — Part One (infrastructure)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"MI Public Service Commission (Liberty Consulting Group)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-23_consumers-energy_mi-distribution-audit-part2","collection":"state_audit","company":"Consumers Energy Company","docket":"U-21305","docket_full":null,"issued_date":"2024-09-23","audit_type":null,"doc_type":"distribution reliability audit — Part Two (programs & operations)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"MI Public Service Commission (Liberty Consulting Group)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-23_consumers-energy_mi-distribution-audit-part1","collection":"state_audit","company":"Consumers Energy Company","docket":"U-21305","docket_full":null,"issued_date":"2024-09-23","audit_type":null,"doc_type":"distribution reliability audit — Part One (infrastructure)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"MI Public Service Commission (Liberty Consulting Group)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-10_puget-sound-energy_wa-lng-inspection-audit","collection":"state_audit","company":"Puget Sound Energy","docket":null,"docket_full":null,"issued_date":"2024-09-10","audit_type":null,"doc_type":"pipeline-safety technical/compliance inspection report (LNG standard inspection)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington UTC Pipeline Safety Program","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09-04_virginia-electric-power_pur-2024-00137","collection":"state_rate_case","company":"Virginia Electric and Power Company (Dominion Energy Virginia)","docket":"PUR-2024-00137","docket_full":null,"issued_date":"2024-09-04","audit_type":null,"doc_type":"rate adjustment clause order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Virginia State Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-09_rhode-island-energy_ri-24-29-ng-gas-cost-recovery","collection":"state_rate_case","company":"The Narragansett Electric Company d/b/a Rhode Island Energy","docket":"24-29-NG","docket_full":null,"issued_date":"2024-09-01","audit_type":null,"doc_type":"gas cost recovery filing","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Rhode Island Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-08-29_duke-energy-carolinas_sc-2024-3-e-ors-fuel-audit-testimony","collection":"state_rate_case","company":"Duke Energy Carolinas, LLC","docket":"2024-3-E","docket_full":null,"issued_date":"2024-08-29","audit_type":null,"doc_type":"fuel-cost audit testimony (ORS)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-08-22_black-hills-corporation_pa23-3","collection":"ferc_audit","company":"Black Hills Corporation","docket":"PA23-3","docket_full":"PA23-3-000","issued_date":"2024-08-22","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":3,"themes":["Informational postings"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to November 30, 2023","rec_count":10,"amount_max":null},{"id":"2024-08-21_nextera-energy-transmission-llc_pa23-2","collection":"ferc_audit","company":"NextEra Energy Transmission, LLC","docket":"PA23-2","docket_full":"PA23-2-000","issued_date":"2024-08-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1","3-Q","60"],"functions":["generation","transmission","distribution"],"finding_count":6,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018, to December 31, 2023","rec_count":22,"amount_max":null},{"id":"2024-08-20_commonwealth-edison_icc-24-0087-staff-testimony","collection":"state_rate_case","company":"Commonwealth Edison Company","docket":"24-0087","docket_full":null,"issued_date":"2024-08-20","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-08-20_commonwealth-edison_icc-24-0087-cici-testimony","collection":"state_rate_case","company":"Commonwealth Edison Company","docket":"24-0087","docket_full":null,"issued_date":"2024-08-20","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-08-15_tri-state-generation-and-transmission-associatio_pa22-6","collection":"ferc_audit","company":"Tri-State Generation and Transmission Association, Inc.","docket":"PA22-6","docket_full":"PA22-6-000","issued_date":"2024-08-15","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":3,"themes":["Informational postings"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to December 31, 2023","rec_count":8,"amount_max":null},{"id":"2024-08-15_minnesota-power_mn-e-015-gre-23-155-alj-report","collection":"state_rate_case","company":"Minnesota Power (Allete)","docket":"OAH 21-2500-39686 / MPUC E-015/GRE-23-155","docket_full":null,"issued_date":"2024-08-15","audit_type":null,"doc_type":"ALJ findings of fact, conclusions of law & recommendation (electric rate case)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Minnesota Office of Administrative Hearings","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-08-14_enlink-ngl-pipeline-lp_fa22-2","collection":"ferc_audit","company":"EnLink NGL Pipeline, LP","docket":"FA22-2","docket_full":"FA22-2-000","issued_date":"2024-08-14","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":6,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to December 31, 2022","rec_count":21,"amount_max":null},{"id":"2024-08-12_dominion-energy-services-inc-and-dominion-energy_fa22-4","collection":"ferc_audit","company":"Dominion Energy Services, Inc. and Dominion Energy Southeast Services, Inc.","docket":"FA22-4","docket_full":"FA22-4-000","issued_date":"2024-08-12","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":13,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to December 31, 2023","rec_count":73,"amount_max":97872000.0},{"id":"2024-07-31_entergy-louisiana_la-u-36959-global-settlement","collection":"state_rate_case","company":"Entergy Louisiana, LLC","docket":"U-36959","docket_full":null,"issued_date":"2024-07-31","audit_type":null,"doc_type":"settlement agreement","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Louisiana Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-07-31_duke-energy-progress_sc-2024-1-e-fuel-order","collection":"state_rate_case","company":"Duke Energy Progress, LLC","docket":"2024-1-E","docket_full":null,"issued_date":"2024-07-31","audit_type":null,"doc_type":"fuel cost prudence review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-07-23_southern-california-edison_ca-balancing-accounts-audit","collection":"state_audit","company":"Southern California Edison Company","docket":null,"docket_full":null,"issued_date":"2024-07-23","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-07-22_duke-energy-progress_sc-2024-1-e-ors-proposed-order","collection":"state_rate_case","company":"Duke Energy Progress, LLC","docket":"2024-1-E","docket_full":null,"issued_date":"2024-07-22","audit_type":null,"doc_type":"fuel cost prudence review proposed order (ORS)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-07-11_ppl-electric-utilities_pa-mo-audit","collection":"state_audit","company":"PPL Electric Utilities Corporation","docket":"D-2023-3039488","docket_full":null,"issued_date":"2024-07-11","audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":8,"themes":["Affiliate / intercompany transactions","Cost of service & rates","Customer service & billing","Dividend policy & capital management","Emergency preparedness & business continuity","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Service reliability & vegetation management","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":19,"amount_max":null},{"id":"2024-06-30_mississippi-public-utilities-staff_ms-annual-report","collection":"state_audit","company":"Mississippi Public Utilities Staff","docket":null,"docket_full":null,"issued_date":"2024-06-30","audit_type":null,"doc_type":"utilities staff annual report","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Mississippi Public Utilities Staff","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-06-11_basin-electric-power-cooperative_er20-2441","collection":"prudence_review","company":"Basin Electric Power Cooperative","docket":"ER20-2441","docket_full":null,"issued_date":"2024-06-11","audit_type":null,"doc_type":"ALJ initial decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-05-23_constellation-mystic-power_er18-1639","collection":"prudence_review","company":"Constellation Mystic Power, LLC","docket":"ER18-1639","docket_full":null,"issued_date":"2024-05-23","audit_type":null,"doc_type":"Commission order on rehearing","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-05-01_pacificorp_ca-balancing-accounts-audit","collection":"state_audit","company":"PacifiCorp","docket":null,"docket_full":null,"issued_date":"2024-05-01","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-04-18_delmarva-power-light_de-22-0897","collection":"state_rate_case","company":"Delmarva Power & Light Company","docket":"22-0897","docket_full":null,"issued_date":"2024-04-18","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Delaware Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-04-11_dominion-energy-south-carolina_sc-2024-2-e-proposed-order","collection":"state_rate_case","company":"Dominion Energy South Carolina, Inc.","docket":"2024-2-E","docket_full":null,"issued_date":"2024-04-11","audit_type":null,"doc_type":"proposed order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-04-10_pacific-gas-and-electric_ca-balancing-accounts-audit","collection":"state_audit","company":"Pacific Gas and Electric Company","docket":null,"docket_full":null,"issued_date":"2024-04-10","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-03-28_dominion-energy-south-carolina_sc-2024-2-e-settlement","collection":"state_rate_case","company":"Dominion Energy South Carolina, Inc.","docket":"2024-2-E","docket_full":null,"issued_date":"2024-03-28","audit_type":null,"doc_type":"settlement agreement","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-03-22_lipa-pseg-li_ny-21-00618-mo-audit-final-report","collection":"state_audit","company":"Long Island Power Authority and PSEG Long Island, LLC","docket":"21-00618","docket_full":null,"issued_date":"2024-03-22","audit_type":null,"doc_type":"comprehensive management & operations audit final report (independent auditor, LIPA Reform Act)","industry":"electric","forms":[],"functions":[],"finding_count":13,"themes":["Customer service & billing","Cybersecurity & physical security","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Property & plant records","Tariff administration & oversight","Workforce, training & succession planning"],"cost_to_customers":false,"structured":true,"source":"New York State Department of Public Service","audit_period":null,"rec_count":79,"amount_max":null},{"id":"2024-03-15_liberty-utilities-calpeco_ca-balancing-accounts-audit","collection":"state_audit","company":"Liberty Utilities (CalPeco Electric) LLC","docket":null,"docket_full":null,"issued_date":"2024-03-15","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-03-15_appalachian-power-company_fa22-1","collection":"ferc_audit","company":"Appalachian Power Company","docket":"FA22-1","docket_full":"FA22-1-000","issued_date":"2024-03-15","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","580"],"functions":["generation","transmission"],"finding_count":4,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2019 to June 30, 2023","rec_count":0,"amount_max":null},{"id":"2024-03-07_net-mexico-pipeline-partners-llc_pa23-1","collection":"ferc_audit","company":"NET Mexico Pipeline Partners, LLC","docket":"PA23-1","docket_full":"PA23-1-000","issued_date":"2024-03-07","audit_type":"non-financial","doc_type":null,"industry":"gas","forms":["549"],"functions":[],"finding_count":9,"themes":["Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 to December 31, 2022","rec_count":27,"amount_max":null},{"id":"2024-03-01_southwest-gas_ca-balancing-accounts-audit","collection":"state_audit","company":"Southwest Gas Corporation","docket":null,"docket_full":null,"issued_date":"2024-03-01","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02-15_dominion-energy-south-carolina_sc-2024-2-e-fuel-testimony","collection":"state_rate_case","company":"Dominion Energy South Carolina, Inc.","docket":"2024-2-E","docket_full":null,"issued_date":"2024-02-15","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of South Carolina","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02-15_bear-valley-electric_ca-balancing-accounts-audit","collection":"state_audit","company":"Bear Valley Electric Service","docket":null,"docket_full":null,"issued_date":"2024-02-15","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02-14_jersey-central-power-light_nj-er23030144","collection":"state_rate_case","company":"Jersey Central Power & Light Company","docket":"ER23030144","docket_full":null,"issued_date":"2024-02-14","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New Jersey Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02-13_centerpoint-minnesota-gas_mn-g-008-gr-23-173-alj-report","collection":"state_rate_case","company":"CenterPoint Energy Resources Corp. (CenterPoint Energy Minnesota Gas)","docket":"OAH 65-2500-39699 / MPUC G-008/GR-23-173","docket_full":null,"issued_date":"2024-02-13","audit_type":null,"doc_type":"ALJ findings & recommendation re settlement (gas rate case)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Minnesota Office of Administrative Hearings","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02-02_commonwealth-edison_icc-24-0087-cfra-petition","collection":"state_rate_case","company":"Commonwealth Edison Company","docket":"24-0087","docket_full":null,"issued_date":"2024-02-02","audit_type":null,"doc_type":"reconciliation petition","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02_tampa-electric_fl-spp-internal-controls-audit","collection":"state_audit","company":"Tampa Electric Company","docket":null,"docket_full":null,"issued_date":"2024-02-01","audit_type":null,"doc_type":"performance audit (Storm Protection Plan program internal controls review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls","Storm cost recovery & securitization"],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-01-26_northwestern-wisconsin-electric-company_fa23-3","collection":"ferc_audit","company":"Northwestern Wisconsin Electric Company","docket":"FA23-3","docket_full":"FA23-3-000","issued_date":"2024-01-26","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["Accounting misclassification","Depreciation","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2020 through July 31, 2023","rec_count":23,"amount_max":null},{"id":"2024-01-17_northwestern-energy_sd-el23-016-amended-settlement-order","collection":"state_rate_case","company":"NorthWestern Corporation d/b/a NorthWestern Energy","docket":"EL23-016","docket_full":null,"issued_date":"2024-01-17","audit_type":null,"doc_type":"rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"South Dakota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-01-09_appalachian-wheeling-power_wv-23-0377-e-enec","collection":"state_rate_case","company":"Appalachian Power Company and Wheeling Power Company","docket":"23-0377-E-ENEC","docket_full":null,"issued_date":"2024-01-09","audit_type":null,"doc_type":"fuel cost review order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of West Virginia","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-01_florida-power-and-light_fl-nuclear-operations-audit","collection":"state_audit","company":"Florida Power & Light Company","docket":null,"docket_full":null,"issued_date":"2024-01-01","audit_type":null,"doc_type":"management/operations audit (nuclear operations review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-12-14_baltimore-gas-electric_md-9692","collection":"state_rate_case","company":"Baltimore Gas and Electric Company","docket":"9692","docket_full":null,"issued_date":"2023-12-14","audit_type":null,"doc_type":"multi-year rate plan order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Maryland Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-12-12_washington-gas-light_dc-projectpipes2-management-audit","collection":"state_audit","company":"Washington Gas Light Company","docket":"FC 1154","docket_full":null,"issued_date":"2023-12-12","audit_type":null,"doc_type":"management audit (PROJECTpipes 2)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"DC Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-12-08_public-service-company-of-new-mexico_nm-22-00270-ut-recommended-decision","collection":"state_rate_case","company":"Public Service Company of New Mexico (PNM)","docket":"22-00270-UT","docket_full":null,"issued_date":"2023-12-08","audit_type":null,"doc_type":"rate case recommended decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New Mexico Public Regulation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-12-05_wabash-valley-power_er20-1041","collection":"prudence_review","company":"Wabash Valley Power Association, Inc.","docket":"ER20-1041","docket_full":null,"issued_date":"2023-12-05","audit_type":null,"doc_type":"Commission order on wholesale power contracts","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-11-29_florida-iou_fl-20230010-ei-psc-2023-0364-fof-ei","collection":"state_rate_case","company":"Florida investor-owned electric utilities (storm protection plan cost recovery)","docket":"20230010-EI","docket_full":null,"issued_date":"2023-11-29","audit_type":null,"doc_type":"final order on storm cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Storm cost recovery & securitization"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-11-21_dte-energy-company_pa20-7","collection":"ferc_audit","company":"DTE Energy Company","docket":"PA20-7","docket_full":null,"issued_date":"2023-11-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-11-16_florida-iou_fl-20230002-eg-psc-2023-0342-fof-eg","collection":"state_rate_case","company":"Florida investor-owned utilities (energy conservation cost recovery)","docket":"20230002-EG","docket_full":null,"issued_date":"2023-11-16","audit_type":null,"doc_type":"final order on conservation cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-11-07_rocky-mountain-power_ut-23-035-01-eba-audit-cy2022","collection":"state_audit","company":"Rocky Mountain Power (PacifiCorp)","docket":"23-035-01","docket_full":null,"issued_date":"2023-11-07","audit_type":null,"doc_type":"energy balancing account audit report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Utah","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-11-02_mt-carmel-public-utility_icc-22-0639-pga-reconciliation-order","collection":"prudence_review","company":"Mt. Carmel Public Utility Co.","docket":"22-0639","docket_full":null,"issued_date":"2023-11-02","audit_type":null,"doc_type":"gas cost (PGA) reconciliation order","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-10-27_northwestern-energy_mt-2022-07-078-final-order-7860y","collection":"state_rate_case","company":"NorthWestern Energy","docket":"2022.07.078","docket_full":null,"issued_date":"2023-10-27","audit_type":null,"doc_type":"general rate case final order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"Montana Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-10-18_potomac-edison_md-9695","collection":"state_rate_case","company":"The Potomac Edison Company","docket":"9695","docket_full":null,"issued_date":"2023-10-18","audit_type":null,"doc_type":"rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Maryland Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-09-29_sunoco-pipeline-l-p_pa21-4","collection":"ferc_audit","company":"Sunoco Pipeline L.P.","docket":"PA21-4","docket_full":"PA21-4-000","issued_date":"2023-09-29","audit_type":"non-financial","doc_type":null,"industry":"oil","forms":["6"],"functions":["generation"],"finding_count":10,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to December 31, 2021","rec_count":37,"amount_max":5509857.0},{"id":"2023-09-21_duquesne-light_pa-mei","collection":"state_audit","company":"Duquesne Light Company","docket":"D-2023-3037425","docket_full":null,"issued_date":"2023-09-21","audit_type":null,"doc_type":"management efficiency investigation","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-09-18_gulf-south-pipeline-company-llc_pa21-3","collection":"ferc_audit","company":"Gulf South Pipeline Company, LLC","docket":"PA21-3","docket_full":"PA21-3-000","issued_date":"2023-09-18","audit_type":"non-financial","doc_type":null,"industry":"gas","forms":["2","501-G"],"functions":["generation"],"finding_count":14,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to December 31, 2022","rec_count":54,"amount_max":null},{"id":"2023-08-25_tucson-electric-power_az-e-01933a-22-0107-decision-79065","collection":"state_rate_case","company":"Tucson Electric Power Company","docket":"E-01933A-22-0107","docket_full":null,"issued_date":"2023-08-25","audit_type":null,"doc_type":"rate case decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"Arizona Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-08-18_puget-sound-energy-inc_pa21-5","collection":"ferc_audit","company":"Puget Sound Energy Inc.","docket":"PA21-5","docket_full":"PA21-5-000","issued_date":"2023-08-18","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":2,"themes":["Informational postings"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2019 to December 31, 2022","rec_count":4,"amount_max":null},{"id":"2023-08-08_public-service-co-colorado_el23-21","collection":"prudence_review","company":"CORE Electric Cooperative et al. v. Public Service Company of Colorado","docket":"EL23-21","docket_full":null,"issued_date":"2023-08-08","audit_type":null,"doc_type":"Commission order on complaint","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-07-27_commonwealth-edison-company_fa21-5","collection":"ferc_audit","company":"Commonwealth Edison Company","docket":"FA21-5","docket_full":"FA21-5-000","issued_date":"2023-07-27","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":11,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Inventory, materials & fleet","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2017 through August 31, 2022","rec_count":61,"amount_max":109000000.0},{"id":"2023-07-25_oklahoma-gas-and-electric-company_fa22-5","collection":"ferc_audit","company":"Oklahoma Gas and Electric Company","docket":"FA22-5","docket_full":"FA22-5-000","issued_date":"2023-07-25","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":8,"themes":["AFUDC / cost of capital","Accounting misclassification","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through December 31, 2022","rec_count":44,"amount_max":null},{"id":"2023-07-17_commonwealth-edison_il-ethics-compliance-management-audit","collection":"state_audit","company":"Commonwealth Edison Company","docket":null,"docket_full":null,"issued_date":"2023-07-17","audit_type":null,"doc_type":"management audit (ethics and compliance)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission (The Liberty Consulting Group audit)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-06-29_pacificorp_pa22-2","collection":"ferc_audit","company":"PacifiCorp","docket":"PA22-2","docket_full":"PA22-2-000","issued_date":"2023-06-29","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to October 31, 2022","rec_count":0,"amount_max":null},{"id":"2023-06-21_public-service-company-of-colorado_fa22-3","collection":"ferc_audit","company":"Public Service Company of Colorado","docket":"FA22-3","docket_full":"FA22-3-000","issued_date":"2023-06-21","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Depreciation","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through January 31, 2023","rec_count":34,"amount_max":null},{"id":"2023-05-18_nyseg-rge_ny-23-m-0103-order-initiating-audit","collection":"state_audit","company":"New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation","docket":"23-M-0103","docket_full":null,"issued_date":"2023-05-18","audit_type":null,"doc_type":"comprehensive management & operations audit (PSC order initiating audit, PSL §66(19))","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-05-15_system-energy-resources_el20-72","collection":"prudence_review","company":"Louisiana Public Service Commission et al. v. System Energy Resources, Inc.","docket":"EL20-72","docket_full":null,"issued_date":"2023-05-15","audit_type":null,"doc_type":"ALJ initial decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-04-01_ugi-utilities_pa-mei","collection":"state_audit","company":"UGI Utilities, Inc.","docket":"D-2022-3032778","docket_full":null,"issued_date":"2023-04-01","audit_type":null,"doc_type":"management efficiency investigation","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-03-02_philadelphia-gas-works_pa-mo-audit","collection":"state_audit","company":"Philadelphia Gas Works","docket":"D-2022-3030321","docket_full":null,"issued_date":"2023-03-02","audit_type":null,"doc_type":"management & operations audit","industry":"gas","forms":[],"functions":[],"finding_count":11,"themes":["Customer service & billing","Cybersecurity & physical security","Emergency preparedness & business continuity","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Workforce, training & succession planning"],"cost_to_customers":false,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":32,"amount_max":null},{"id":"2023-02-10_wec-business-services-llc_fa21-2","collection":"ferc_audit","company":"WEC Business Services LLC","docket":"FA21-2","docket_full":null,"issued_date":"2023-02-10","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation"],"finding_count":8,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":40,"amount_max":3300000.0},{"id":"2023-02-07_jcpl_nj-ea20110733-affiliate-management-audit-phase2","collection":"state_audit","company":"Jersey Central Power & Light Company (JCP&L)","docket":"EA20110733","docket_full":null,"issued_date":"2023-02-07","audit_type":null,"doc_type":"affiliate-transactions audit & management audit, Phase Two (Liberty Consulting)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"NJ Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-02_florida-power-and-light_fl-cyber-physical-security-audit","collection":"state_audit","company":"Florida Power & Light Company","docket":null,"docket_full":null,"issued_date":"2023-02-01","audit_type":null,"doc_type":"operations audit (cyber and physical security protections review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cybersecurity & physical security"],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-12-22_puget-sound-energy_wa-ue-220066-final-order-24","collection":"state_rate_case","company":"Puget Sound Energy","docket":"UE-220066/UG-220067","docket_full":null,"issued_date":"2022-12-22","audit_type":null,"doc_type":"general rate case Final Order 24 (deferred-accounting / cost-recovery prudence determinations)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-11-30_public-service-company-colorado_co-22al-0530e-advice-letter-1906","collection":"state_rate_case","company":"Public Service Company of Colorado","docket":"22AL-0530E","docket_full":null,"issued_date":"2022-11-30","audit_type":null,"doc_type":"rate case advice letter","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Colorado Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-11-04_tucson-electric-power-company_fa21-3","collection":"ferc_audit","company":"Tucson Electric Power Company","docket":"FA21-3","docket_full":"FA21-3-000","issued_date":"2022-11-04","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":11,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to December 31, 2021","rec_count":54,"amount_max":29000000.0},{"id":"2022-09-28_northern-border-pipeline-company_fa21-1","collection":"ferc_audit","company":"Northern Border Pipeline Company","docket":"FA21-1","docket_full":"FA21-1-000","issued_date":"2022-09-28","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2","501-G"],"functions":[],"finding_count":5,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to December 31, 2020","rec_count":15,"amount_max":null},{"id":"2022-09-15_dayton-power-and-light-company_fa21-4","collection":"ferc_audit","company":"Dayton Power and Light Company","docket":"FA21-4","docket_full":null,"issued_date":"2022-09-15","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":8,"themes":["AFUDC / cost of capital","Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-09-01_pjm-interconnection-l-l-c_pa19-2","collection":"ferc_audit","company":"PJM Interconnection, L.L.C.","docket":"PA19-2","docket_full":"PA19-2-000","issued_date":"2022-09-01","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2016 through May 31, 2021","rec_count":0,"amount_max":null},{"id":"2022-08-25_peco-energy_pa-mo-audit","collection":"state_audit","company":"PECO Energy Company","docket":"D-2021-3023906","docket_full":null,"issued_date":"2022-08-25","audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":7,"themes":["Affiliate / intercompany transactions","Customer service & billing","Cybersecurity & physical security","Emergency preparedness & business continuity","Service reliability & vegetation management"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":22,"amount_max":null},{"id":"2022-06-16_firstenergy-pennsylvania-companies_pa-mo-audit","collection":"state_audit","company":"FirstEnergy Pennsylvania Companies (Met-Ed, Penelec, Penn Power, West Penn Power)","docket":null,"docket_full":null,"issued_date":"2022-06-16","audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":11,"themes":["Affiliate / intercompany transactions","Cost of service & rates","Customer service & billing","Internal audit & internal controls","Inventory, materials & fleet","Service reliability & vegetation management","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":26,"amount_max":null},{"id":"2022-06-01_enterprise-crude-pipeline-llc_fa20-5","collection":"ferc_audit","company":"Enterprise Crude Pipeline LLC","docket":"FA20-5","docket_full":"FA20-5-000","issued_date":"2022-06-01","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to December 31, 2018","rec_count":30,"amount_max":78100000.0},{"id":"2022-05-31_idaho-power_or-ue-398-order-22-191-apcu","collection":"state_rate_case","company":"Idaho Power Company","docket":"UE-398","docket_full":null,"issued_date":"2022-05-31","audit_type":null,"doc_type":"power cost update order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Oregon","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-05-31_idaho-power_id-ipc-e-22-11-order-35421-pca","collection":"state_rate_case","company":"Idaho Power Company","docket":"IPC-E-22-11","docket_full":null,"issued_date":"2022-05-31","audit_type":null,"doc_type":"power cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Idaho Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-05-20_northwestern-corporation_fa20-7","collection":"ferc_audit","company":"NorthWestern Corporation","docket":"FA20-7","docket_full":"FA20-7-000","issued_date":"2022-05-20","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":5,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to October 31, 2021","rec_count":29,"amount_max":null},{"id":"2022-04-22_evergy-kansas_ks-21-ekme-329-gie-winter-storm-uri-stipulation","collection":"state_rate_case","company":"Evergy Kansas Metro, Inc. and Evergy Kansas Central, Inc.","docket":"21-EKME-329-GIE","docket_full":null,"issued_date":"2022-04-22","audit_type":null,"doc_type":"winter-storm cost investigation stipulation","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery","Storm cost recovery & securitization"],"cost_to_customers":false,"structured":false,"source":"Kansas Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-04-15_florida-power-light-company_fa21-6","collection":"ferc_audit","company":"Florida Power & Light Company","docket":"FA21-6","docket_full":"FA21-6-000","issued_date":"2022-04-15","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":4,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through December 31, 2021","rec_count":10,"amount_max":null},{"id":"2022-04-12_commonwealth-edison_il-baseline-grid-assessment","collection":"state_audit","company":"Commonwealth Edison Company","docket":"21-0737","docket_full":null,"issued_date":"2022-04-12","audit_type":null,"doc_type":"baseline distribution grid assessment (reliability/operations audit)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission (The Liberty Consulting Group audit)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-04-12_ameren-illinois_il-baseline-grid-assessment","collection":"state_audit","company":"Ameren Illinois Company","docket":"21-0736","docket_full":null,"issued_date":"2022-04-12","audit_type":null,"doc_type":"baseline distribution grid assessment (reliability/operations audit)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission (The Liberty Consulting Group audit)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-03-31_duke-energy-corporation_pa20-3","collection":"ferc_audit","company":"Duke Energy Corporation","docket":"PA20-3","docket_full":"PA20-3-000","issued_date":"2022-03-31","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2017 to October 31, 2021","rec_count":0,"amount_max":null},{"id":"2022-03-23_arizona-public-service-company_pa20-1","collection":"ferc_audit","company":"Arizona Public Service Company","docket":"PA20-1","docket_full":"PA20-1-000","issued_date":"2022-03-23","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":2,"themes":["Informational postings"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2016 to October 30, 2021","rec_count":5,"amount_max":null},{"id":"2022-03-21_tampa-electric-company_pa21-1","collection":"ferc_audit","company":"Tampa Electric Company","docket":"PA21-1","docket_full":"PA21-1-000","issued_date":"2022-03-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 to August 31, 2021","rec_count":0,"amount_max":null},{"id":"2022-02-04_firstenergy-corporation_fa19-1","collection":"ferc_audit","company":"FirstEnergy Corporation","docket":"FA19-1","docket_full":"FA19-1-000","issued_date":"2022-02-04","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery","Property & plant records","Service reliability & vegetation management","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2015 to September 30, 2021","rec_count":38,"amount_max":null},{"id":"2022-02-04_connecticut-light-and-power-company_fa19-8","collection":"ferc_audit","company":"Connecticut Light and Power Company","docket":"FA19-8","docket_full":"FA19-8-000","issued_date":"2022-02-04","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2015 to December 31, 2019","rec_count":19,"amount_max":null},{"id":"2022-01-21_evergy-kansas_ks-21-ekme-329-gie-staff-fuel-prudence-report","collection":"prudence_review","company":"Evergy Kansas Metro and Evergy Kansas Central","docket":"21-EKME-329-GIE","docket_full":null,"issued_date":"2022-01-21","audit_type":null,"doc_type":"fuel & purchased-power prudence staff audit report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Kansas Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-01-14_firstenergy-ohio_puco-17-2474-el-rdr-rider-dmr-audit","collection":"state_audit","company":"FirstEnergy 'Ohio Companies' (Ohio Edison, Cleveland Electric Illuminating, Toledo Edison)","docket":"17-2474-EL-RDR","docket_full":null,"issued_date":"2022-01-14","audit_type":null,"doc_type":"rider audit report (Daymark Energy Advisors, PUCO third-party audit of Rider DMR)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission of Ohio","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-12-20_san-diego-gas-and-electric_ca-balancing-accounts-audit","collection":"state_audit","company":"San Diego Gas & Electric Company","docket":null,"docket_full":null,"issued_date":"2021-12-20","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-12-09_entergy-louisiana_la-lake-charles-construction-review-jones","collection":"state_rate_case","company":"Entergy Louisiana, LLC","docket":null,"docket_full":null,"issued_date":"2021-12-09","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Louisiana Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-12-09_entergy-louisiana_la-lake-charles-construction-review-dickens","collection":"state_rate_case","company":"Entergy Louisiana, LLC","docket":null,"docket_full":null,"issued_date":"2021-12-09","audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Louisiana Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-12-07_portland-general-electric_or-ue-380-order-21-457-pcam","collection":"state_rate_case","company":"Portland General Electric Company","docket":"UE-380","docket_full":null,"issued_date":"2021-12-07","audit_type":null,"doc_type":"power cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Oregon","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-11-19_firstenergy-ohio_puco-20-1629-el-rdr-browns-stadium-investigation","collection":"state_audit","company":"FirstEnergy Corp. (Ohio electric distribution utilities)","docket":"20-1629-EL-RDR","docket_full":null,"issued_date":"2021-11-19","audit_type":null,"doc_type":"independent investigative audit (Blue Ridge Consulting, PUCO-ordered)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission of Ohio","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-11-17_ameren-corporation_fa20-6","collection":"ferc_audit","company":"Ameren Corporation","docket":"FA20-6","docket_full":"FA20-6-000","issued_date":"2021-11-17","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["transmission"],"finding_count":9,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2016 through December 31, 2019","rec_count":47,"amount_max":null},{"id":"2021-09-27_macquarie-energy-llc_pa19-5","collection":"ferc_audit","company":"Macquarie Energy LLC","docket":"PA19-5","docket_full":"PA19-5-000","issued_date":"2021-09-27","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["552"],"functions":["generation"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2016 to May 31, 2021","rec_count":0,"amount_max":null},{"id":"2021-09-23_centurion-pipeline-l-p_fa19-4","collection":"ferc_audit","company":"Centurion Pipeline L.P.","docket":"FA19-4","docket_full":"FA19-4-000","issued_date":"2021-09-23","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":5,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to December 31, 2018","rec_count":15,"amount_max":null},{"id":"2021-09-23_bridger-pipeline-llc_fa19-10","collection":"ferc_audit","company":"Bridger Pipeline LLC","docket":"FA19-10","docket_full":"FA19-10-000","issued_date":"2021-09-23","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":9,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to December 31, 2018","rec_count":36,"amount_max":25000000.0},{"id":"2021-09-16_versant-power_fa20-9","collection":"ferc_audit","company":"Versant Power","docket":"FA20-9","docket_full":"FA20-9-000","issued_date":"2021-09-16","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2018 through April 30, 2021","rec_count":28,"amount_max":null},{"id":"2021-08-25_aes-indiana_in-38703-fac132","collection":"state_rate_case","company":"Indianapolis Power & Light Company d/b/a AES Indiana","docket":"38703 FAC 132","docket_full":null,"issued_date":"2021-08-25","audit_type":null,"doc_type":"fuel cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Indiana Utility Regulatory Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-07-20_mustang-pipe-line-llc_fa20-4","collection":"ferc_audit","company":"Mustang Pipe Line LLC","docket":"FA20-4","docket_full":"FA20-4-000","issued_date":"2021-07-20","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":5,"themes":["AFUDC / cost of capital","Affiliate / intercompany transactions","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to December 31, 2018","rec_count":19,"amount_max":null},{"id":"2021-06-28_southern-california-edison-company_fa20-1","collection":"ferc_audit","company":"Southern California Edison Company","docket":"FA20-1","docket_full":"FA20-1-000","issued_date":"2021-06-28","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2017 through March 31, 2021","rec_count":22,"amount_max":100000000.0},{"id":"2021-05-06_peoples-natural-gas_pa-mo-audit","collection":"state_audit","company":"Peoples Natural Gas Co. LLC and Peoples Gas Co. LLC","docket":"D-2020-3018773","docket_full":null,"issued_date":"2021-05-06","audit_type":null,"doc_type":"management & operations audit","industry":"gas","forms":[],"functions":[],"finding_count":13,"themes":["Affiliate / intercompany transactions","Customer service & billing","Cybersecurity & physical security","Dividend policy & capital management","Emergency preparedness & business continuity","Gas safety & pipeline integrity","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":47,"amount_max":null},{"id":"2021-04-27_southern-california-gas_ca-balancing-accounts-audit","collection":"state_audit","company":"Southern California Gas Company","docket":null,"docket_full":null,"issued_date":"2021-04-27","audit_type":null,"doc_type":"balancing accounts performance audit (Utility Audits Branch)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"CPUC Utility Audits, Risk and Compliance Division","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-04-14_evergy-inc_pa20-2","collection":"ferc_audit","company":"Evergy, Inc.","docket":"PA20-2","docket_full":null,"issued_date":"2021-04-14","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":[],"finding_count":3,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-01-28_el-paso-electric-company_pa19-3","collection":"ferc_audit","company":"El Paso Electric Company","docket":"PA19-3","docket_full":"PA19-3-000","issued_date":"2021-01-28","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":4,"themes":["Depreciation","Informational postings"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2016 to June 30, 2020","rec_count":4,"amount_max":null},{"id":"2021-01-26_black-hills-nebraska-gas_ne-ng-109-rate-order","collection":"state_rate_case","company":"Black Hills Nebraska Gas, LLC d/b/a Black Hills Energy","docket":"NG-109","docket_full":null,"issued_date":"2021-01-26","audit_type":null,"doc_type":"gas rate case order","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Nebraska Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2021-01-14_ugi-utilities-inc_fa20-3","collection":"ferc_audit","company":"UGI Utilities, Inc.","docket":"FA20-3","docket_full":"FA20-3-000","issued_date":"2021-01-14","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":10,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2017 through July 29, 2020","rec_count":50,"amount_max":null},{"id":"2020-12-17_dominion-energy-transmission-inc_fa15-16","collection":"ferc_audit","company":"Dominion Energy Transmission, Inc.","docket":"FA15-16","docket_full":"FA15-16-000","issued_date":"2020-12-17","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2"],"functions":[],"finding_count":6,"themes":["AFUDC / cost of capital","Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2020-12-04_allete-inc_fa20-2","collection":"ferc_audit","company":"ALLETE, Inc.","docket":"FA20-2","docket_full":"FA20-2-000","issued_date":"2020-12-04","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2016 through September 3, 2020","rec_count":36,"amount_max":null},{"id":"2020-11-12_maritimes-northeast-pipeline-l-l-c_fa19-9","collection":"ferc_audit","company":"Maritimes & Northeast Pipeline, L.L.C.","docket":"FA19-9","docket_full":"FA19-9-000","issued_date":"2020-11-12","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2","501-G"],"functions":[],"finding_count":8,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Form reporting (Form No. 1/2/6, Page 700)","Fuel & purchased-power cost recovery","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2017 to December 31, 2018","rec_count":23,"amount_max":null},{"id":"2020-10-07_chevron-pipe-line-company_fa19-5","collection":"ferc_audit","company":"Chevron Pipe Line Company","docket":"FA19-5","docket_full":"FA19-5-000","issued_date":"2020-10-07","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":5,"themes":["Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to December 31, 2018","rec_count":18,"amount_max":11400000.0},{"id":"2020-08-28_delmarva-power-light_er09-1158","collection":"prudence_review","company":"Delmarva Power & Light Company","docket":"ER09-1158","docket_full":null,"issued_date":"2020-08-28","audit_type":null,"doc_type":"Commission order on formal challenge","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2020-07-30_san-diego-gas-electric-company_fa19-3","collection":"ferc_audit","company":"San Diego Gas & Electric Company","docket":"FA19-3","docket_full":"FA19-3-000","issued_date":"2020-07-30","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":11,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Depreciation","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2016 through February 4, 2020","rec_count":0,"amount_max":null},{"id":"2020-07-16_columbia-gas-of-pennsylvania_pa-mo-audit","collection":"state_audit","company":"Columbia Gas of Pennsylvania, Inc.","docket":"D-2019-3011582","docket_full":null,"issued_date":"2020-07-16","audit_type":null,"doc_type":"management & operations audit","industry":"gas","forms":[],"functions":[],"finding_count":8,"themes":["Affiliate / intercompany transactions","Customer service & billing","Dividend policy & capital management","Internal audit & internal controls","Inventory, materials & fleet","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":18,"amount_max":null},{"id":"2020-07-15_national-fuel-gas-supply-corporation_fa19-6","collection":"ferc_audit","company":"National Fuel Gas Supply Corporation","docket":"FA19-6","docket_full":"FA19-6-000","issued_date":"2020-07-15","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2","501-G"],"functions":[],"finding_count":5,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2015 to December 31, 2018","rec_count":15,"amount_max":null},{"id":"2020-07-07_pnm-resources-inc_pa18-1","collection":"ferc_audit","company":"PNM Resources, Inc.","docket":"PA18-1","docket_full":"PA18-1-000","issued_date":"2020-07-07","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":13,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Depreciation","Informational postings"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2015 to December 31, 2019","rec_count":35,"amount_max":37000000.0},{"id":"2020-07-07_new-york-independent-system-operator-inc_pa19-1","collection":"ferc_audit","company":"New York Independent System Operator, Inc.","docket":"PA19-1","docket_full":"PA19-1-000","issued_date":"2020-07-07","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2016 through December 2, 2019","rec_count":0,"amount_max":null},{"id":"2020-07-02_midamerican-energy-company_fa19-2","collection":"ferc_audit","company":"MidAmerican Energy Company","docket":"FA19-2","docket_full":"FA19-2-000","issued_date":"2020-07-02","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":1,"themes":["Accounting misclassification"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2016 through December 31, 2019","rec_count":0,"amount_max":null},{"id":"2020-07-02_michigan-electric-transmission-company-llc_fa19-7","collection":"ferc_audit","company":"Michigan Electric Transmission Company, LLC","docket":"FA19-7","docket_full":"FA19-7-000","issued_date":"2020-07-02","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2015 to December 31, 2018","rec_count":0,"amount_max":null},{"id":"2020-06-30_great-plains-natural-gas_mn-g-004-gr-19-511-alj-report","collection":"state_rate_case","company":"Great Plains Natural Gas Co. (Division of Montana-Dakota Utilities Co.)","docket":"OAH 65-2500-36528 / MPUC G-004/GR-19-511","docket_full":null,"issued_date":"2020-06-30","audit_type":null,"doc_type":"ALJ findings of fact, conclusions of law & recommendation (gas rate case)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Minnesota Office of Administrative Hearings","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2020-03-11_atlantic-city-electric_nj-affiliate-management-audit","collection":"state_audit","company":"Atlantic City Electric Company","docket":null,"docket_full":null,"issued_date":"2020-03-11","audit_type":null,"doc_type":"affiliate-transactions, operational/financial performance & management audit (Liberty Consulting)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"NJ Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2020-02-21_louisville-gas-and-electric-company-and-kentucky_pa19-4","collection":"ferc_audit","company":"Louisville Gas and Electric Company and Kentucky Utilities Company","docket":"PA19-4","docket_full":"PA19-4-000","issued_date":"2020-02-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2016, through October 31, 2019","rec_count":0,"amount_max":null},{"id":"2020-01-09_oneok-ngl-pipeline-l-l-c_fa18-1","collection":"ferc_audit","company":"ONEOK NGL Pipeline, L.L.C.","docket":"FA18-1","docket_full":"FA18-1-000","issued_date":"2020-01-09","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2015 to December 31, 2018","rec_count":9,"amount_max":null},{"id":"2019-11-25_florida-iou_fl-20190002-eg-psc-2019-0504-fof-eg","collection":"state_rate_case","company":"Florida investor-owned utilities (energy conservation cost recovery)","docket":"20190002-EG","docket_full":null,"issued_date":"2019-11-25","audit_type":null,"doc_type":"final order on conservation cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-11-22_florida-iou_fl-20190007-ei-psc-2019-0500-fof-ei","collection":"state_rate_case","company":"Florida investor-owned electric utilities (environmental cost recovery)","docket":"20190007-EI","docket_full":null,"issued_date":"2019-11-22","audit_type":null,"doc_type":"final order on environmental cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-11-21_exelon-corporation_pa18-3","collection":"ferc_audit","company":"Exelon Corporation","docket":"PA18-3","docket_full":"PA18-3-000","issued_date":"2019-11-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["transmission"],"finding_count":4,"themes":["Accounting misclassification"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through March 26, 2019","rec_count":0,"amount_max":null},{"id":"2019-11-15_national-grid-usa_fa16-2","collection":"ferc_audit","company":"National Grid USA","docket":"FA16-2","docket_full":null,"issued_date":"2019-11-15","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3-Q","60"],"functions":[],"finding_count":7,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-11-01_citizens-electric-wellsboro-electric-valley-energy_pa-mo-audit","collection":"state_audit","company":"Citizens' Electric Company of Lewisburg / Wellsboro Electric Company / Valley Energy, Inc.","docket":"D-2019-3007883","docket_full":null,"issued_date":"2019-11-01","audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":4,"themes":["Cybersecurity & physical security","Emergency preparedness & business continuity","Workforce, training & succession planning"],"cost_to_customers":false,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":5,"amount_max":null},{"id":"2019-09-27_cleco-power-llc_fa18-3","collection":"ferc_audit","company":"Cleco Power LLC","docket":"FA18-3","docket_full":"FA18-3-000","issued_date":"2019-09-27","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":1,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2014 through June 2019","rec_count":0,"amount_max":100000.0},{"id":"2019-09-19_avista-corporation_pa18-2","collection":"ferc_audit","company":"Avista Corporation","docket":"PA18-2","docket_full":"PA18-2-000","issued_date":"2019-09-19","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":7,"themes":["AFUDC / cost of capital","Accounting misclassification","Capitalization vs. expense","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2015 to December 31, 2018","rec_count":23,"amount_max":19700000.0},{"id":"2019-09-06_ohio-power-company_fa17-2","collection":"ferc_audit","company":"Ohio Power Company","docket":"FA17-2","docket_full":"FA17-2-000","issued_date":"2019-09-06","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3"],"functions":["generation","transmission"],"finding_count":4,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 through December 31, 2017","rec_count":3,"amount_max":null},{"id":"2019-08-29_xcel-energy-inc_fa17-4","collection":"ferc_audit","company":"Xcel Energy Inc.","docket":"FA17-4","docket_full":"FA17-4-000","issued_date":"2019-08-29","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":[],"finding_count":5,"themes":["Accounting misclassification","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Information technology & systems"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2014 through December 31, 2018","rec_count":0,"amount_max":null},{"id":"2019-07-31_northern-states-power-company-minnesota_fa17-5","collection":"ferc_audit","company":"Northern States Power Company (Minnesota)","docket":"FA17-5","docket_full":"FA17-5-000","issued_date":"2019-07-31","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["Accounting misclassification","Cost of service & rates","Depreciation","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-06-25_transcontinental-gas-pipe-line-company-llc_fa18-2","collection":"ferc_audit","company":"Transcontinental Gas Pipe Line Company, LLC","docket":"FA18-2","docket_full":"FA18-2-000","issued_date":"2019-06-25","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2"],"functions":[],"finding_count":10,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 through December 28, 2018","rec_count":31,"amount_max":null},{"id":"2019-05-14_northern-natural-gas-company_pa16-2","collection":"ferc_audit","company":"Northern Natural Gas Company","docket":"PA16-2","docket_full":"PA16-2-000","issued_date":"2019-05-14","audit_type":"non-financial","doc_type":null,"industry":"gas","forms":["2"],"functions":["generation"],"finding_count":5,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":15,"amount_max":null},{"id":"2019-04-23_american-electric-power-company-inc_fa17-1","collection":"ferc_audit","company":"American Electric Power Company, Inc.","docket":"FA17-1","docket_full":"FA17-1-000","issued_date":"2019-04-23","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":4,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through August 31, 2018","rec_count":0,"amount_max":null},{"id":"2019-04-19_washington-gas-light_dc-projectpipes-management-audit","collection":"state_audit","company":"Washington Gas Light Company","docket":"FC 1115","docket_full":null,"issued_date":"2019-04-19","audit_type":null,"doc_type":"management audit (PROJECTpipes)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"DC Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-02-07_nyseg-rge_ny-16-m-0610-mo-audit-order","collection":"state_audit","company":"New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation","docket":"16-M-0610","docket_full":null,"issued_date":"2019-02-07","audit_type":null,"doc_type":"comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19))","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"NY Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-12-14_black-hills-corporation_fa16-3","collection":"ferc_audit","company":"Black Hills Corporation","docket":"FA16-3","docket_full":"FA16-3-000","issued_date":"2018-12-14","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through December 31, 2017","rec_count":24,"amount_max":null},{"id":"2018-11-30_pacificorp_or-ue-344-order-18-449-pcam","collection":"state_rate_case","company":"PacifiCorp d/b/a Pacific Power","docket":"UE-344","docket_full":null,"issued_date":"2018-11-30","audit_type":null,"doc_type":"power cost adjustment order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Oregon","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-10-19_trunkline-gas-company_pa16-4","collection":"ferc_audit","company":"Trunkline Gas Company","docket":"PA16-4","docket_full":"PA16-4-000","issued_date":"2018-10-19","audit_type":"non-financial","doc_type":null,"industry":"gas","forms":[],"functions":[],"finding_count":10,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Cost of service & rates","Depreciation","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 to December 31, 2017","rec_count":19,"amount_max":null},{"id":"2018-10-19_equitrans-l-p_fa17-6","collection":"ferc_audit","company":"Equitrans, L.P.","docket":"FA17-6","docket_full":"FA17-6-000","issued_date":"2018-10-19","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2"],"functions":[],"finding_count":8,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Capitalization vs. expense","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through April 2, 2018","rec_count":0,"amount_max":1300000.0},{"id":"2018-09-14_california-independent-system-operator-corporati_pa17-3","collection":"ferc_audit","company":"California Independent System Operator Corporation","docket":"PA17-3","docket_full":"PA17-3-000","issued_date":"2018-09-14","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":5,"themes":["Internal audit & internal controls","Tariff administration & oversight"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2014 to the March 2, 2018","rec_count":13,"amount_max":null},{"id":"2018-08-24_kansas-city-power-light-company_pa17-4","collection":"ferc_audit","company":"Kansas City Power & Light Company","docket":"PA17-4","docket_full":"PA17-4-000","issued_date":"2018-08-24","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation"],"finding_count":2,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1,2014 through December 31, 2017","rec_count":0,"amount_max":null},{"id":"2018-08-20_pacific-gas-and-electric_er16-2320","collection":"prudence_review","company":"Pacific Gas and Electric Company","docket":"ER16-2320","docket_full":null,"issued_date":"2018-08-20","audit_type":null,"doc_type":"Commission order on remand","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-07-05_cms-energy-corporation_pa17-5","collection":"ferc_audit","company":"CMS Energy Corporation","docket":"PA17-5","docket_full":"PA17-5-000","issued_date":"2018-07-05","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["552"],"functions":["generation"],"finding_count":3,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-06-11_idaho-power-company_pa17-7","collection":"ferc_audit","company":"Idaho Power Company","docket":"PA17-7","docket_full":"PA17-7-000","issued_date":"2018-06-11","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":10,"themes":["Affiliate / intercompany transactions","Informational postings"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2015 through April 30, 2018","rec_count":0,"amount_max":null},{"id":"2018-05-17_nicor-gas_icc-15-0519-pga-reconciliation","collection":"prudence_review","company":"Northern Illinois Gas Company d/b/a Nicor Gas Company","docket":"15-0519","docket_full":null,"issued_date":"2018-05-17","audit_type":null,"doc_type":"PGA / gas-adjustment-charge reconciliation prudence order (§9-220)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-04-18_midcontinent-independent-system-operator-inc_pa16-5","collection":"ferc_audit","company":"Midcontinent Independent System Operator, Inc.","docket":"PA16-5","docket_full":"PA16-5-000","issued_date":"2018-04-18","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"June 1, 2013 through August 11, 2017","rec_count":0,"amount_max":null},{"id":"2018-04-18_iso-new-england-inc_pa16-6","collection":"ferc_audit","company":"ISO New England, Inc.","docket":"PA16-6","docket_full":"PA16-6-000","issued_date":"2018-04-18","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"July 10, 2013 through June 30, 2017","rec_count":0,"amount_max":null},{"id":"2018-02-21_entergy-gulf-states-louisiana-llc_fa15-10","collection":"ferc_audit","company":"Entergy Gulf States Louisiana, LLC","docket":"FA15-10","docket_full":"FA15-10-000","issued_date":"2018-02-21","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3-Q","580"],"functions":["transmission"],"finding_count":3,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Fuel & purchased-power cost recovery","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 to December 31, 2014","rec_count":0,"amount_max":null},{"id":"2018-02-21_entergy-arkansas-inc_fa15-11","collection":"ferc_audit","company":"Entergy Arkansas, Inc.","docket":"FA15-11","docket_full":"FA15-11-000","issued_date":"2018-02-21","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","3-Q"],"functions":["transmission"],"finding_count":4,"themes":["AFUDC / cost of capital","Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Fuel & purchased-power cost recovery","Membership dues & industry associations"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2012 to December 31, 2014","rec_count":0,"amount_max":null},{"id":"2018-02-14_american-transmission-company-llc_fa16-1","collection":"ferc_audit","company":"American Transmission Company, LLC","docket":"FA16-1","docket_full":"FA16-1-000","issued_date":"2018-02-14","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":3,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2018-01-12_plains-pipeline-l-p_fa16-6","collection":"ferc_audit","company":"Plains Pipeline, L.P.","docket":"FA16-6","docket_full":"FA16-6-000","issued_date":"2018-01-12","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":12,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 to September 30, 2017","rec_count":30,"amount_max":70000000.0},{"id":"2018-01-12_marathon-pipe-line-llc_fa16-7","collection":"ferc_audit","company":"Marathon Pipe Line, LLC","docket":"FA16-7","docket_full":"FA16-7-000","issued_date":"2018-01-12","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":["generation"],"finding_count":10,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 to September 30, 2017","rec_count":0,"amount_max":null},{"id":"2018-01-12_explorer-pipeline-company_fa16-5","collection":"ferc_audit","company":"Explorer Pipeline Company","docket":"FA16-5","docket_full":"FA16-5-000","issued_date":"2018-01-12","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":["generation"],"finding_count":13,"themes":["Accounting misclassification","Affiliate / intercompany transactions","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2013 to December 31, 2016","rec_count":19,"amount_max":null},{"id":"2018-01-10_peoples-gas-light-coke_icc-16-0376-system-modernization-investigation","collection":"state_audit","company":"The Peoples Gas Light and Coke Company","docket":"16-0376","docket_full":null,"issued_date":"2018-01-10","audit_type":null,"doc_type":"ICC investigation order incorporating Liberty management audit (gas System Modernization Program)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-11-09_chevron-u-s-a-inc_pa16-1","collection":"ferc_audit","company":"Chevron U.S.A., Inc.","docket":"PA16-1","docket_full":"PA16-1-000","issued_date":"2017-11-09","audit_type":"non-financial","doc_type":null,"industry":"gas","forms":["552"],"functions":[],"finding_count":2,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2014 through August 31, 2017","rec_count":0,"amount_max":null},{"id":"2017-10-24_central-hudson_ny-16-m-0001-mo-audit-order","collection":"state_audit","company":"Central Hudson Gas & Electric Corporation","docket":"16-M-0001","docket_full":null,"issued_date":"2017-10-24","audit_type":null,"doc_type":"comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19))","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"NY Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-09-26_mississippi-power-company_fa15-8","collection":"ferc_audit","company":"Mississippi Power Company","docket":"FA15-8","docket_full":"FA15-8-000","issued_date":"2017-09-26","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","580","60"],"functions":["generation","transmission"],"finding_count":10,"themes":["Accounting misclassification","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Storm cost recovery & securitization"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-09-26_gulf-power-company_fa15-5","collection":"ferc_audit","company":"Gulf Power Company","docket":"FA15-5","docket_full":"FA15-5-000","issued_date":"2017-09-26","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":10,"themes":["AFUDC / cost of capital","Cost of service & rates","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Storm cost recovery & securitization"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-09-26_georgia-power-company_fa15-6","collection":"ferc_audit","company":"Georgia Power Company","docket":"FA15-6","docket_full":"FA15-6-000","issued_date":"2017-09-26","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":14,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Service reliability & vegetation management","Storm cost recovery & securitization"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-09-26_alabama-power-company_fa15-7","collection":"ferc_audit","company":"Alabama Power Company","docket":"FA15-7","docket_full":"FA15-7-000","issued_date":"2017-09-26","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","60"],"functions":["generation","transmission"],"finding_count":13,"themes":["AFUDC / cost of capital","Accounting misclassification","Affiliate / intercompany transactions","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Storm cost recovery & securitization"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-08-29_pacificorp_fa16-4","collection":"ferc_audit","company":"PacifiCorp","docket":"FA16-4","docket_full":"FA16-4-000","issued_date":"2017-08-29","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation","transmission"],"finding_count":9,"themes":["AFUDC / cost of capital","Accounting misclassification","Depreciation","Storm cost recovery & securitization"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"of January 1, 2013 to December 31, 2015","rec_count":0,"amount_max":2900000.0},{"id":"2017-08-21_sesco-enterprises-llc_pa16-3","collection":"ferc_audit","company":"SESCO Enterprises, LLC","docket":"PA16-3","docket_full":"PA16-3-000","issued_date":"2017-08-21","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-03-15_northwestern-corporation_pa15-1","collection":"ferc_audit","company":"NorthWestern Corporation","docket":"PA15-1","docket_full":"PA15-1-000","issued_date":"2017-03-15","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":6,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through December 31, 2016","rec_count":0,"amount_max":null},{"id":"2017-03-13_wa-gas-ldcs_wa-ug-132019-hedging-policy-statement","collection":"prudence_review","company":"Washington natural-gas LDCs (PSE, Avista, Cascade, NW Natural)","docket":"UG-132019","docket_full":null,"issued_date":"2017-03-13","audit_type":null,"doc_type":"policy & interpretive statement on LDC natural-gas hedging practices (compliance/prudence review)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Washington Utilities and Transportation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2017-02-01_nv-energy-inc_pa15-2","collection":"ferc_audit","company":"NV Energy, Inc.","docket":"PA15-2","docket_full":"PA15-2-000","issued_date":"2017-02-01","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1","580"],"functions":["generation","transmission"],"finding_count":6,"themes":["AFUDC / cost of capital","Below-the-line costs (lobbying, charitable, etc.)","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 through September 30, 2016","rec_count":18,"amount_max":null},{"id":"2017-01-19_potomac-appalachian-transmission-highline_er12-2708-opinion-554","collection":"prudence_review","company":"Potomac-Appalachian Transmission Highline, LLC and PJM Interconnection, L.L.C.","docket":"ER12-2708","docket_full":null,"issued_date":"2017-01-19","audit_type":null,"doc_type":"Commission opinion on initial decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2016-12-23_plantation-pipe-line-company_fa15-12","collection":"ferc_audit","company":"Plantation Pipe Line Company","docket":"FA15-12","docket_full":"FA15-12-000","issued_date":"2016-12-23","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":8,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 to December 31, 2015","rec_count":20,"amount_max":null},{"id":"2016-12-02_calpine-corporation_pa15-5","collection":"ferc_audit","company":"Calpine Corporation","docket":"PA15-5","docket_full":"PA15-5-000","issued_date":"2016-12-02","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation","transmission"],"finding_count":3,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 through April 30, 2016","rec_count":0,"amount_max":null},{"id":"2016-11-07_entergy-services_el01-88","collection":"prudence_review","company":"Louisiana Public Service Commission v. Entergy Services, Inc.","docket":"EL01-88","docket_full":null,"issued_date":"2016-11-07","audit_type":null,"doc_type":"ALJ initial decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2016-10-14_dynegy-inc_pa15-3","collection":"ferc_audit","company":"Dynegy, Inc.","docket":"PA15-3","docket_full":"PA15-03-000","issued_date":"2016-10-14","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":[],"functions":["generation"],"finding_count":1,"themes":["Accounting misclassification"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 through April 30, 2016","rec_count":0,"amount_max":null},{"id":"2016-09-29_westar-energy-inc_fa15-9","collection":"ferc_audit","company":"Westar Energy, Inc.","docket":"FA15-9","docket_full":"FA15-9-000","issued_date":"2016-09-29","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":6,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2005 to December 31, 2015","rec_count":19,"amount_max":null},{"id":"2016-09-29_kansas-gas-and-electric-company_fa15-15","collection":"ferc_audit","company":"Kansas Gas and Electric Company","docket":"FA15-15","docket_full":"FA15-15-000","issued_date":"2016-09-29","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":7,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2005 to December 31, 2015","rec_count":0,"amount_max":null},{"id":"2016-08-16_empire-district-electric-company_pa15-7","collection":"ferc_audit","company":"Empire District Electric Company","docket":"PA15-7","docket_full":"PA15-7-000","issued_date":"2016-08-16","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1","552"],"functions":["generation"],"finding_count":2,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2010 through December 31, 2015","rec_count":0,"amount_max":null},{"id":"2016-07-15_southwest-power-pool-inc_pa15-6","collection":"ferc_audit","company":"Southwest Power Pool, Inc.","docket":"PA15-6","docket_full":"PA15-6-000","issued_date":"2016-07-15","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["transmission"],"finding_count":5,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 through June 22, 2016","rec_count":0,"amount_max":null},{"id":"2016-05-09_enbridge-energy-partners-lp_fa15-4","collection":"ferc_audit","company":"Enbridge Energy Partners, LP","docket":"FA15-4","docket_full":"FA15-4-000","issued_date":"2016-05-09","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":[],"finding_count":12,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Depreciation","Form reporting (Form No. 1/2/6, Page 700)","Internal audit & internal controls","Property & plant records","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 to December 31, 2015","rec_count":30,"amount_max":536555.0},{"id":"2016-04-19_itc-holdings-corporation_fa15-14","collection":"ferc_audit","company":"ITC Holdings Corporation","docket":"FA15-14","docket_full":"FA15-14-000","issued_date":"2016-04-19","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","65"],"functions":["transmission"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 to December 31, 2015","rec_count":0,"amount_max":null},{"id":"2016-04-19_entergy-services-inc_fa15-13","collection":"ferc_audit","company":"Entergy Services, Inc.","docket":"FA15-13","docket_full":"FA15-13-000","issued_date":"2016-04-19","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1","65"],"functions":["transmission"],"finding_count":1,"themes":["Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 to December 31, 2015","rec_count":0,"amount_max":null},{"id":"2016-04-01_duke-energy-corporation_pa14-2","collection":"ferc_audit","company":"Duke Energy Corporation","docket":"PA14-2","docket_full":"PA14-2-000","issued_date":"2016-04-01","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["65"],"functions":["generation","transmission"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 through January 31, 2016","rec_count":0,"amount_max":null},{"id":"2016-03-30_destin-pipeline-company_fa15-1","collection":"ferc_audit","company":"Destin Pipeline Company","docket":"FA15-1","docket_full":"FA15-1-000","issued_date":"2016-03-30","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2"],"functions":[],"finding_count":9,"themes":["AFUDC / cost of capital","Accounting misclassification","Tariff administration & oversight"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2012 to July 31, 2015","rec_count":0,"amount_max":null},{"id":"2016-03-11_itc-midwest_er15-1250","collection":"prudence_review","company":"ITC Midwest LLC","docket":"ER15-1250","docket_full":null,"issued_date":"2016-03-11","audit_type":null,"doc_type":"Commission order on formal challenge","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2016-01-04_emera-maine_pa15-4","collection":"ferc_audit","company":"Emera Maine","docket":"PA15-4","docket_full":"PA15-4-000","issued_date":"2016-01-04","audit_type":"non-financial","doc_type":null,"industry":null,"forms":[],"functions":["transmission"],"finding_count":4,"themes":["AFUDC / cost of capital","Accounting misclassification"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2013 through December 31, 2014","rec_count":0,"amount_max":null},{"id":"2015-11_peoples-gas-system_fl-distribution-inspections-followup-audit","collection":"state_audit","company":"Peoples Gas System","docket":null,"docket_full":null,"issued_date":"2015-11-01","audit_type":null,"doc_type":"operations audit (distribution facility inspections follow-up audit)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2015-10-23_yankee-atomic-energy-company_fa15-3","collection":"ferc_audit","company":"Yankee Atomic Energy Company","docket":"FA15-3","docket_full":"FA15-3-000","issued_date":"2015-10-23","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2012 through August 31, 2015","rec_count":0,"amount_max":null},{"id":"2015-10-23_portland-general-electric-company_fa15-2","collection":"ferc_audit","company":"Portland General Electric Company","docket":"FA15-2","docket_full":"FA15-2-000","issued_date":"2015-10-23","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation"],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2012 through July 31, 2015","rec_count":0,"amount_max":null},{"id":"2015-09-14_potomac-appalachian-transmission-highline_er09-1256","collection":"prudence_review","company":"Potomac-Appalachian Transmission Highline, LLC et al.","docket":"ER09-1256","docket_full":null,"issued_date":"2015-09-14","audit_type":null,"doc_type":"ALJ initial decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2015-07-30_entergy-corporation_fa14-2","collection":"ferc_audit","company":"Entergy Corporation","docket":"FA14-2","docket_full":"FA14-2-000","issued_date":"2015-07-30","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation"],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"January 1, 2011 through December 31, 2014","rec_count":0,"amount_max":null},{"id":"2015-07-02_nrg-energy-inc_pa14-1","collection":"ferc_audit","company":"NRG Energy, Inc.","docket":"PA14-1","docket_full":null,"issued_date":"2015-07-02","audit_type":"non-financial","doc_type":null,"industry":"electric","forms":["552"],"functions":["generation"],"finding_count":2,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 to December 31,2014","rec_count":0,"amount_max":null},{"id":"2015-06-17_enterprise-product-partners_fa14-1","collection":"ferc_audit","company":"Enterprise Product Partners","docket":"FA14-1","docket_full":"FA14-1-000","issued_date":"2015-06-17","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6","6-Q"],"functions":[],"finding_count":1,"themes":["Accounting misclassification","Form reporting (Form No. 1/2/6, Page 700)"],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 to January 30, 2015","rec_count":0,"amount_max":null},{"id":"2015-06-17_conocophillips_fa14-5","collection":"ferc_audit","company":"ConocoPhillips","docket":"FA14-5","docket_full":"FA14-5-000","issued_date":"2015-06-17","audit_type":"financial","doc_type":null,"industry":"electric","forms":["552"],"functions":["generation"],"finding_count":2,"themes":["Affiliate / intercompany transactions","Form reporting (Form No. 1/2/6, Page 700)","Internal audit & internal controls"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"from January 1, 2011 through present","rec_count":0,"amount_max":null},{"id":"2015-06-17_colonial-pipeline-company_fa14-4","collection":"ferc_audit","company":"Colonial Pipeline Company","docket":"FA14-4","docket_full":"FA14-4-000","issued_date":"2015-06-17","audit_type":"financial","doc_type":null,"industry":"oil","forms":["6"],"functions":["generation"],"finding_count":5,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)","Cost of service & rates","Form reporting (Form No. 1/2/6, Page 700)","Property & plant records"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":5,"amount_max":null},{"id":"2015-06-04_kinder-morgan_fa14-10","collection":"ferc_audit","company":"Kinder Morgan","docket":"FA14-10","docket_full":"FA14-10-000","issued_date":"2015-06-04","audit_type":"financial","doc_type":null,"industry":"gas","forms":["2"],"functions":[],"finding_count":4,"themes":["Accounting misclassification","Below-the-line costs (lobbying, charitable, etc.)"],"cost_to_customers":true,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":"of January 1, 2011 through December 2014","rec_count":2,"amount_max":null},{"id":"2015-03-27_kansas-gas-and-electric-company_fa14-3","collection":"ferc_audit","company":"Kansas Gas and Electric Company","docket":"FA14-3","docket_full":"FA14-3-000","issued_date":"2015-03-27","audit_type":"financial","doc_type":null,"industry":"electric","forms":["1"],"functions":["generation"],"finding_count":2,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-10-27_florida-nuclear_fl-140009-ei-psc-14-0617-fof-ei","collection":"state_rate_case","company":"Florida Power & Light Company and Duke Energy Florida (nuclear cost recovery)","docket":"140009-EI","docket_full":null,"issued_date":"2014-10-27","audit_type":null,"doc_type":"final order on nuclear cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-10-24_occidental-energy-marketing-inc_fa14-8","collection":"ferc_audit","company":"Occidental Energy Marketing, Inc.","docket":"FA14-8","docket_full":null,"issued_date":"2014-10-24","audit_type":"financial","doc_type":null,"industry":null,"forms":["552"],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-10-24_cargill_fa14-6","collection":"ferc_audit","company":"Cargill","docket":"FA14-6","docket_full":null,"issued_date":"2014-10-24","audit_type":"financial","doc_type":null,"industry":null,"forms":["552"],"functions":[],"finding_count":1,"themes":[],"cost_to_customers":false,"structured":true,"source":"FERC Office of Enforcement, Division of Audits & Accounting","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-08-05_delmarva-power-light_de-13-115-order-8589","collection":"state_rate_case","company":"Delmarva Power & Light Company","docket":"13-115","docket_full":null,"issued_date":"2014-08-05","audit_type":null,"doc_type":"base-rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Delaware Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-04_gulf-power_fl-internal-audit-function-review","collection":"state_audit","company":"Gulf Power Company","docket":null,"docket_full":null,"issued_date":"2014-04-01","audit_type":null,"doc_type":"operations audit (internal audit function review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2014-02-27_bp-pipelines-alaska_is09-395","collection":"prudence_review","company":"BP Pipelines (Alaska) Inc. et al. (Trans-Alaska Pipeline System)","docket":"IS09-395","docket_full":null,"issued_date":"2014-02-27","audit_type":null,"doc_type":"ALJ initial decision","industry":"oil","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2013-03_progress-energy-florida_fl-qa-process-audit","collection":"state_audit","company":"Progress Energy Florida, Inc.","docket":null,"docket_full":null,"issued_date":"2013-03-01","audit_type":null,"doc_type":"operations audit (distribution construction quality-assurance process review)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Florida PSC Office of Auditing and Performance Analysis","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2013-02-28_pepco-delmarva-mapp_er13-607","collection":"prudence_review","company":"Potomac Electric Power Company and Delmarva Power & Light Company (PHI / MAPP)","docket":"ER13-607","docket_full":null,"issued_date":"2013-02-28","audit_type":null,"doc_type":"Commission order on abandonment cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"FERC (eLibrary)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2012-12-21_florida-iou_fl-120001-ei-psc-12-0664-fof-ei","collection":"state_rate_case","company":"Florida investor-owned electric utilities (FPL, Progress Energy Florida, Tampa Electric, Gulf Power)","docket":"120001-EI","docket_full":null,"issued_date":"2012-12-21","audit_type":null,"doc_type":"final order on fuel cost recovery","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Florida Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2012-11-29_ameren-illinois_il-storm-restoration-investigation","collection":"state_audit","company":"Ameren Illinois","docket":null,"docket_full":null,"issued_date":"2012-11-29","audit_type":null,"doc_type":"performance audit (wind/ice storm preparedness & restoration verification/monitoring investigation)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Illinois Commerce Commission (The Liberty Consulting Group audit)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2011-02-28_arizona-public-service_az-benchmarking-performance-audit","collection":"state_audit","company":"Arizona Public Service Company","docket":"E-01345A-08-0172","docket_full":null,"issued_date":"2011-02-28","audit_type":null,"doc_type":"management/operations performance benchmarking audit (independent consultant)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arizona Corporation Commission Utilities Division (The Liberty Consulting Group audit)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2005-12-19_southwestern-public-service_puct-29801-fuel-reconciliation-order","collection":"state_rate_case","company":"Southwestern Public Service Company","docket":"29801","docket_full":null,"issued_date":"2005-12-19","audit_type":null,"doc_type":"fuel cost reconciliation order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission of Texas","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2005-11-18_pacific-gas-and-electric_ca-a05-02-014-d05-11-007-erra","collection":"state_rate_case","company":"Pacific Gas and Electric Company","docket":"A.05-02-014","docket_full":null,"issued_date":"2005-11-18","audit_type":null,"doc_type":"ERRA reasonableness/prudence decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"California Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_009_2025-management-summary-report","collection":"state_reference","company":"2025 Management Summary Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_008_cmrs-subscriber-fee-report","collection":"state_reference","company":"CMRS Subscriber Fee Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_007_annual-report-ilec-line-count-form","collection":"state_reference","company":"Annual Report ILEC Line Count Form","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_006_annual-report-ixc-blank-form","collection":"state_reference","company":"Annual Report IXC Blank Form","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"blank report-form template","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_005_annual-report-clec-blank-form","collection":"state_reference","company":"Annual Report CLEC Blank Form","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"blank report-form template","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_004_special-reports","collection":"state_reference","company":"Special Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_003_selected-annual-reports","collection":"state_reference","company":"Selected Annual Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wv_0000_001_annual-statistical-reports","collection":"state_reference","company":"Annual Statistical Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wisconsin-electric-power_wi-very-large-customer-bespoke-tariffs-sc-fisher","collection":"state_rate_case","company":"Wisconsin Electric Power Company (We Energies)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Tariff administration & oversight"],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Wisconsin","audit_period":null,"rec_count":0,"amount_max":null},{"id":"wi_0000_000_annual-reports","collection":"state_reference","company":"Annual Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_032_audit-implementation-status-report-fy-20","collection":"state_reference","company":"Audit Implementation Status Report (FY 2025)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_031_audit-implementation-status-report-fy-20","collection":"state_reference","company":"Audit Implementation Status Report (FY 2026)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_030_fy-2023-internal-audit-annual-report","collection":"state_reference","company":"FY 2023 Internal Audit Annual Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_029_fy-2024-internal-audit-annual-report","collection":"state_reference","company":"FY 2024 Internal Audit Annual Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_028_fy-2025-internal-audit-annual-report","collection":"state_reference","company":"FY 2025 Internal Audit Annual Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_027_audit-of-performance-measures-at-the-puc","collection":"state_reference","company":"Audit of Performance Measures at the PUC (FY 2019)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_026_audit-of-the-legal-division-s-process-fo","collection":"state_reference","company":"Audit of the Legal Division's Process for Contested Cases (FY 2020)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_025_audit-of-the-contract-procurement-proces","collection":"state_reference","company":"Audit of the Contract Procurement Process (FY 2020)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_023_audit-of-the-general-law-division-s-publ","collection":"state_reference","company":"Audit of the General Law Division's Public Information Act Requests (FY 2021)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_022_audit-of-the-contract-oversight-function","collection":"state_reference","company":"Audit of the Contract Oversight Function (FY 2022)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_021_audit-of-the-central-records-division-fy","collection":"state_reference","company":"Audit of the Central Records Division (FY 2022)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_020_audit-of-the-infrastructure-division-fy","collection":"state_reference","company":"Audit of the Infrastructure Division (FY 2023)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_019_audit-of-compliance-with-select-tac-202","collection":"state_reference","company":"Audit of Compliance with Select TAC 202, Information Security Standards (FY 2024)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_018_audit-of-the-consumer-complaint-division","collection":"state_reference","company":"Audit of the Consumer Complaint Division's, Informal Complaint Process (FY 2025)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_017_an-efficiency-and-effectiveness-audit-fo","collection":"state_reference","company":"An Efficiency and Effectiveness Audit for the Division of Utility Outreach (FY 2025)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_016_fy-2023-annual-audit-plan","collection":"state_reference","company":"FY 2023 Annual Audit Plan","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_015_fy-2024-annual-audit-plan","collection":"state_reference","company":"FY 2024 Annual Audit Plan","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_014_fy-2025-annual-audit-plan","collection":"state_reference","company":"FY 2025 Annual Audit Plan","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tx_0000_013_fy-2026-annual-audit-plan","collection":"state_reference","company":"FY 2026 Annual Audit Plan","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"commission internal audit (of the regulator's own operations, not a regulated utility)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":["Internal audit & internal controls"],"cost_to_customers":false,"structured":false,"source":"Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tn_0000_003_24-25-annual-report-pdf","collection":"state_reference","company":"24-25 Annual Report (pdf)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tn_0000_002_reports","collection":"state_reference","company":"Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tn_0000_001_annual-cybersecurity-reports-due-july-1s","collection":"state_reference","company":"Annual Cybersecurity Reports Due July 1st","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"administrative notice / meeting-schedule page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"tn_0000_000_internal-audit-committee-meetings","collection":"state_reference","company":"Internal Audit Committee Meetings","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"administrative notice / meeting-schedule page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"sourcegas-black-hills_ne-ng-0088-gas-supply-contract-buyout-costs","collection":"state_rate_case","company":"SourceGas Distribution LLC (now Black Hills Energy)","docket":"NG-0088","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"order on gas supply contract buyout cost recovery","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Nebraska Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"public-service-company-colorado_co-24al-0275e-decision-c25-0122-i","collection":"state_rate_case","company":"Public Service Company of Colorado","docket":"24AL-0275E","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Colorado Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"public-service-company-colorado_co-22al-0046g-evidentiary-hearing-transcript","collection":"state_rate_case","company":"Public Service Company of Colorado","docket":"22AL-0046G","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"hearing transcript","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Colorado Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_012_2026_peco_summer_readiness_rep","collection":"state_reference","company":"2026 peco summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_011_trs_annual_tracking_report_for","collection":"state_reference","company":"TRS Annual Tracking Report Form 2026","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_010_1880199","collection":"state_reference","company":"1880199","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document (untitled filing id)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_009_2026_ugi_summer_readiness_repo","collection":"state_reference","company":"2026 ugi summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_008_2026_fe_summer_readiness_repor","collection":"state_reference","company":"2026 fe summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_007_1830583","collection":"state_reference","company":"1830583","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document (untitled filing id)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_006_2026_ppl_summer_readiness_repo","collection":"state_reference","company":"2026 ppl summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_005_ratemaking_guide2018","collection":"state_reference","company":"Ratemaking Guide2018","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"informational/reference guide","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_004_2026_wellsboro_summer_readines","collection":"state_reference","company":"2026 wellsboro summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_003_2026_dlc_summer_readiness_repo","collection":"state_reference","company":"2026 dlc summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_002_2026_citizens_summer_readiness","collection":"state_reference","company":"2026 citizens summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_001_1785711","collection":"state_reference","company":"1785711","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document (untitled filing id)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"pa_tier2_000_2026_pjm_summer_readiness_repo","collection":"state_reference","company":"2026 pjm summer readiness report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"utility seasonal-readiness compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of PA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"otter-tail-power_sd-el25-026-phase-in-rider-petition","collection":"state_rate_case","company":"Otter Tail Power Company","docket":"EL25-026","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rider petition","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"South Dakota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"ok_0000_003_report-a-utility-operating-outside-of-oc","collection":"state_reference","company":"Report a Utility Operating Outside of OCC Regulation","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"citizen tip-line / complaint-reporting page (not a downloadable document)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"ok_0000_002_report-an-inaccurate-and-or-non-function","collection":"state_reference","company":"Report an Inaccurate and/or Non-Functioning EV Charging Station","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"citizen tip-line / complaint-reporting page (not a downloadable document)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"ok_0000_001_pipeline-accident-incident-and-excavatio","collection":"state_reference","company":"Pipeline Accident/Incident and Excavation Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"ok_0000_000_agency-reports","collection":"state_reference","company":"Agency Reports","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"agency reference/navigation page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"northern-states-power_mn-g002-gr-23-413-alj-report","collection":"state_rate_case","company":"Northern States Power Company d/b/a Xcel Energy","docket":"G002/GR-23-413","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"administrative law judge report","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Minnesota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"northern-states-power_mn-e002-aa-22-179-fuel-forecast-alj","collection":"state_rate_case","company":"Northern States Power Company d/b/a Xcel Energy","docket":"E-002/AA-22-179","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"administrative law judge report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Minnesota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"northern-states-power-wisconsin_wi-4220-ur-127-direct-ascheman","collection":"state_rate_case","company":"Northern States Power Company (Wisconsin)","docket":"4220-UR-127","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Wisconsin","audit_period":null,"rec_count":0,"amount_max":null},{"id":"mt_0000_001_2024-psc-annual-report","collection":"state_reference","company":"2024 PSC Annual Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"mt_0000_000_2025-annual-performance-report","collection":"state_reference","company":"2025 Annual Performance Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"montana-dakota-utilities_sd-el25-006-tcr-annual-update","collection":"state_rate_case","company":"Montana-Dakota Utilities Co.","docket":"EL25-006","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"cost-recovery application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"South Dakota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"midamerican-energy_sd-el25-004-tcr-reconciliation","collection":"state_rate_case","company":"MidAmerican Energy Company","docket":"EL25-004","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"cost-recovery application","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"South Dakota Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"me_tier2_001_triibal-state%20collaboration%","collection":"state_reference","company":"Triibal-State%20Collaboration%20Act 0","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of ME Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"me_tier2_000_standard%20offer%20faqs%200331","collection":"state_reference","company":"Standard%20Offer%20FAQs%20033126 4","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"informational FAQ page","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of ME Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"madison-gas-electric_wi-3270-ur-125-direct-penington","collection":"state_rate_case","company":"Madison Gas and Electric Company","docket":"3270-UR-125","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Service Commission of Wisconsin","audit_period":null,"rec_count":0,"amount_max":null},{"id":"id_0000_004_safety-accident-reporting-rules","collection":"state_reference","company":"Safety & Accident Reporting Rules","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"id_0000_003_ipuc-2025-annual-report","collection":"state_reference","company":"IPUC 2025 Annual Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"id_0000_001_safety-and-accident-reporting-rules","collection":"state_reference","company":"Safety and Accident Reporting Rules","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"ga_tier2_008_training_for_pv_reporters","collection":"state_reference","company":"Training for PV Reporters","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of GA Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"evergy-kansas-central_ks-25-ekce-294-rts-order-approving-settlement","collection":"state_rate_case","company":"Evergy Kansas Central, Inc. and Evergy Kansas South, Inc.","docket":"25-EKCE-294-RTS","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Kansas Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"er-2011-0028_union-electric-ameren-missouri_mo-staff-taum-sauk-construction-audit-prudence","collection":"state_audit","company":"Union Electric Company d/b/a Ameren Missouri","docket":"ER-2011-0028","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"staff prudence review report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"er-2011-0028_union-electric-ameren-missouri_mo-staff-surrebuttal-fac-sharing-mechanism","collection":"state_rate_case","company":"Union Electric Company d/b/a Ameren Missouri","docket":"ER-2011-0028","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"staff testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"eo-2024-0053_union-electric-ameren-missouri_mo-staff-tenth-fac-prudence-review","collection":"state_audit","company":"Union Electric Company d/b/a Ameren Missouri","docket":"EO-2024-0053","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"staff prudence review report","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"eo-2022-0027_union-electric-ameren-missouri_mo-commission-order-fac-truup-far","collection":"state_rate_case","company":"Union Electric Company d/b/a Ameren Missouri","docket":"EO-2022-0027","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_026_renewable-may-2016","collection":"state_reference","company":"Renewable-May-2016","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_025_renewable-march-2012","collection":"state_reference","company":"Renewable-March-2012","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_024_renewable-january-2015","collection":"state_reference","company":"Renewable-January-2015","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_023_biannualreportfuelmix_-2015","collection":"state_reference","company":"BiAnnualReportFuelMix -2015","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_022_fuel_mix_report","collection":"state_reference","company":"Fuel Mix Report","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_021_dcpsc-2023_rps_report-final","collection":"state_reference","company":"DCPSC-2023 RPS Report-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_020_renewable-may-2017","collection":"state_reference","company":"Renewable-May-2017","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_019_dcpsc_2024_rps_report-final","collection":"state_reference","company":"DCPSC 2024 RPS Report-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_018_2022-dcpsc-rps-report-final","collection":"state_reference","company":"2022-DCPSC-RPS-Report-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_017_2026-dcpsc-renewable-energy-po","collection":"state_reference","company":"2026-DCPSC-Renewable-Energy-Portfolio-Standard-Report-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_016_2025-rps-report-final","collection":"state_reference","company":"2025-RPS-Report-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_015_2021-biennial-report-on-fuel-m","collection":"state_reference","company":"2021-Biennial-Report-on-Fuel-Mix-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_014_download","collection":"state_reference","company":"download","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"reference document (original title lost to crawler; content unrenamed)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_013_renewable-april-2014","collection":"state_reference","company":"Renewable-April-2014","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_012_biannualreportfuelmix-_2013","collection":"state_reference","company":"BiAnnualReportFuelMix- 2013","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_011_renewable-march-2010","collection":"state_reference","company":"Renewable-March-2010","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_010_renewable-may-2015","collection":"state_reference","company":"Renewable-May-2015","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_009_download","collection":"state_reference","company":"download","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"reference document (original title lost to crawler; content unrenamed)","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_008_2021-rps-report-final-(1)","collection":"state_reference","company":"2021-RPS-report-FINAL-(1)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_007_renewable-april-2013","collection":"state_reference","company":"Renewable-April-2013","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_006_report-on-reps-for-2018-043018","collection":"state_reference","company":"Report-on-REPS-for-2018-043018-final","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_005_renewable-march-2011","collection":"state_reference","company":"Renewable-March-2011","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_004_rps-report-to-council-march-20","collection":"state_reference","company":"RPS-Report-to-Council-March-2017-Final-030117 1","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_003_report-on-reps-for-2019-043019","collection":"state_reference","company":"Report-on-REPS-for-2019-043019-final","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_002_renewable-march-2009","collection":"state_reference","company":"Renewable-March-2009","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_001_dcpsc-2023_biennial_report_on_","collection":"state_reference","company":"DCPSC-2023 Biennial Report On Fuel Mix-FINAL","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"recurring renewable-portfolio-standard / fuel-mix compliance filing","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"dc_tier2_000_biannualreportfuelmix-2017","collection":"state_reference","company":"BiAnnualReportFuelMix-2017","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"state PUC administrative/reference document","industry":null,"forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"State of DC Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"connecticut-edcs_ct-20-08-03-tropical-storm-isaias-decision","collection":"state_audit","company":"The Connecticut Light and Power Company (Eversource) and United Illuminating Company","docket":"20-08-03","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"performance investigation final decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Emergency preparedness & business continuity"],"cost_to_customers":false,"structured":false,"source":"Connecticut Public Utilities Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"connecticut-edcs_ct-17-12-03re011-rate-design-decision-phase-1a","collection":"state_audit","company":"Connecticut electric distribution companies (Eversource / United Illuminating)","docket":"17-12-03RE011","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate design investigation decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"Connecticut Public Utilities Regulatory Authority","audit_period":null,"rec_count":0,"amount_max":null},{"id":"black-hills-nebraska-gas_ne-ng-0086-cost-of-service-gas-hedge-denied","collection":"state_rate_case","company":"Black Hills/Nebraska Gas Utility Company, LLC d/b/a Black Hills Energy","docket":"NG-0086","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"order on gas cost hedge agreement (denied)","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions","Cost of service & rates"],"cost_to_customers":false,"structured":false,"source":"Nebraska Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"arizona-public-service_az-e-01345a-03-0437-rate-case-order","collection":"state_rate_case","company":"Arizona Public Service Company","docket":"E-01345A-03-0437","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case order","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arizona Corporation Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025_nevada-power_nv-25-02016-grc-notice","collection":"state_rate_case","company":"Nevada Power Company d/b/a NV Energy","docket":"25-02016","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case notice","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Public Utilities Commission of Nevada","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025_entergy-arkansas_ar-16-036-fr-evaluation-report-testimony","collection":"state_rate_case","company":"Entergy Arkansas, LLC","docket":"16-036-FR","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025_empire-district-electric-liberty_mo-er-2024-0261-staff-lange","collection":"state_rate_case","company":"The Empire District Electric Company d/b/a Liberty","docket":"ER-2024-0261","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Cost of service & rates","Customer service & billing"],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025_empire-district-electric-liberty_mo-er-2024-0261-staff-giacone","collection":"state_rate_case","company":"The Empire District Electric Company d/b/a Liberty","docket":"ER-2024-0261","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Missouri Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-07_nyseg_ny-25-e-0375-rate-case-summary","collection":"state_rate_case","company":"New York State Electric & Gas Corporation","docket":"25-E-0375","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case summary","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2025-02_consolidated-edison_ny-25-e-0072-rate-case-summary","collection":"state_rate_case","company":"Consolidated Edison Company of New York, Inc.","docket":"25-E-0072","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case summary","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"New York State Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024_northern-states-power_nd-pu-24-376-direct-testimony","collection":"state_rate_case","company":"Northern States Power Company d/b/a Xcel Energy","docket":"PU-24-376","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"direct testimony","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"North Dakota Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2024-02_georgia-power_ga-29849-vogtle-30th-vcm-report","collection":"prudence_review","company":"Georgia Power Company","docket":"29849","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-otter-tail-power_ar-audit","collection":"state_audit","company":"Otter Tail Power Company","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"management and operations audit","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission (APSC)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-entergy-arkansas_ar-rate-case","collection":"state_rate_case","company":"Entergy Arkansas, Inc.","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"rate case order with audit findings","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission (APSC)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-empire-district-ar_ar-audit","collection":"state_audit","company":"The Empire District Electric Company","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"management and operations audit","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Arkansas Public Service Commission (APSC)","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2023-02_georgia-power_ga-29849-vogtle-28th-vcm-report","collection":"prudence_review","company":"Georgia Power Company","docket":"29849","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022_kingsport-power-aep_tn-21-00107-general-rate-case","collection":"state_rate_case","company":"Kingsport Power Company d/b/a AEP Appalachian Power","docket":"21-00107","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"general rate case filing","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Tennessee Public Utility Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022_georgia-power_ga-29849-vogtle-22nd-staff-icm-testimony","collection":"prudence_review","company":"Georgia Power Company","docket":"29849","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"PSC Staff & Independent Construction Monitor prudence testimony (Vogtle 22nd VCM report)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"Georgia Public Service Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2022-12_pseg_nj-affiliate-management-audit","collection":"state_audit","company":"Public Service Electric and Gas Company (PSE&G)","docket":null,"docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"affiliate-transactions audit & management audit (Overland Consulting)","industry":"electric","forms":[],"functions":[],"finding_count":16,"themes":["Affiliate / intercompany transactions","Customer service & billing","Cybersecurity & physical security","Gas safety & pipeline integrity","Internal audit & internal controls","Inventory, materials & fleet","Property & plant records","Storm cost recovery & securitization","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"NJ Board of Public Utilities","audit_period":null,"rec_count":60,"amount_max":null},{"id":"2022-12_central-hudson_ny-22-m-0645-billing-investigation","collection":"state_audit","company":"Central Hudson Gas & Electric Corporation","docket":"22-M-0645","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"DPS Office of Investigations & Enforcement investigation report (customer billing system)","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":[],"cost_to_customers":false,"structured":false,"source":"NY Department of Public Service","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2019-10_ugi-utilities_pa-mo-audit","collection":"state_audit","company":"UGI Utilities, Inc.","docket":"D-2018-3002234","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"management & operations audit","industry":"gas","forms":[],"functions":[],"finding_count":13,"themes":["Affiliate / intercompany transactions","Cost of service & rates","Customer service & billing","Cybersecurity & physical security","Emergency preparedness & business continuity","Gas safety & pipeline integrity","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Service reliability & vegetation management","Workforce, training & succession planning"],"cost_to_customers":true,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":45,"amount_max":null},{"id":"2019-07_duquesne-light-company_pa-mo-audit","collection":"state_audit","company":"Duquesne Light Company","docket":"D-2018-3000838","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"management & operations audit","industry":"electric","forms":[],"functions":[],"finding_count":10,"themes":["Customer service & billing","Information technology & systems","Internal audit & internal controls","Inventory, materials & fleet","Service reliability & vegetation management","Workforce, training & succession planning"],"cost_to_customers":false,"structured":true,"source":"PA PUC Bureau of Audits","audit_period":null,"rec_count":18,"amount_max":null},{"id":"2014_njng_nj-ga13010008-affiliate-management-audit","collection":"state_audit","company":"New Jersey Natural Gas Company","docket":"GA13010008","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"affiliate-transactions audit & comprehensive management audit","industry":"gas","forms":[],"functions":[],"finding_count":0,"themes":["Affiliate / intercompany transactions"],"cost_to_customers":false,"structured":false,"source":"NJ Board of Public Utilities","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2010_southern-california-edison_ca-a09-04-002-d10-07-049-erra","collection":"prudence_review","company":"Southern California Edison Company","docket":"A.09-04-002","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"ERRA compliance & reasonableness review decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"California Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2006-01_southern-california-edison_ca-d06-01-007-erra","collection":"state_rate_case","company":"Southern California Edison Company","docket":"D.06-01-007","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"ERRA reasonableness/prudence decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"California Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null},{"id":"2003-12_san-diego-gas-and-electric_ca-a02-12-028-d03-12-063-erra","collection":"state_rate_case","company":"San Diego Gas & Electric Company","docket":"A.02-12-028","docket_full":null,"issued_date":null,"audit_type":null,"doc_type":"ERRA reasonableness/prudence decision","industry":"electric","forms":[],"functions":[],"finding_count":0,"themes":["Fuel & purchased-power cost recovery"],"cost_to_customers":false,"structured":false,"source":"California Public Utilities Commission","audit_period":null,"rec_count":0,"amount_max":null}]