# FERC Audit Explorer

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

Scope: FERC utility audits — electric, gas & oil, extended to prudence reviews and state audits. As of 2026-08-10, the corpus holds 440 structured records: 123 FERC audits (of 123 listed at https://www.ferc.gov/audits (281 electric, 50 gas, 18 oil identified)), 29 prudence reviews, and 82 state PUC audits. Findings and recommendations are quoted verbatim. Independent public-interest tool, not affiliated with FERC. Links below are relative to the site root.

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

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

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

## Prudence Reviews
_29 document(s), 2013–2025. jurisdictions: FERC (14), WA (3), GA (3), WI (2), CA (2), IL (2), IN (1), VA (1), KS (1). 37 findings / 0 recommendations parsed from 1 report(s). 28 listed for reference (orders / testimony / settlements). doc types: ALJ initial decision (5), Commission order on formal challenge (3), fuel cost reconciliation prudence review — Final Decision (2), Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring) (2), order on Schedule 95 Power Cost Adjustment Clause revisions (power-cost prudence/rate order) (1), gas cost adjustment (GCA) order — gas-cost prudence/recovery review (1), power cost adjustment (PCA) prudence-review order (1), fuel factor order (fuel-cost recovery review) (1), Commission order on rehearing (1), Commission order on wholesale power contracts (1), gas cost (PGA) reconciliation order (1), Commission order on complaint (1), fuel & purchased-power prudence staff audit report (1), Commission order on remand (1), PGA / gas-adjustment-charge reconciliation prudence order (§9-220) (1), policy & interpretive statement on LDC natural-gas hedging practices (compliance/prudence review) (1), Commission opinion on initial decision (1), Commission order on abandonment cost recovery (1), PSC Staff & Independent Construction Monitor prudence testimony (Vogtle 22nd VCM report) (1), ERRA compliance & reasonableness review decision (1). top themes: Fuel & purchased-power cost recovery, Cost of service & rates, Tariff administration & oversight, Below-the-line costs (lobbying, charitable, etc.)._

- [Puget Sound Energy](https://www.utc.wa.gov/casedocket/2025/250747/docsets): WA · order on Schedule 95 Power Cost Adjustment Clause revisions (power-cost prudence/rate order), Docket UE-250747, issued 2025-12-24 — listed for reference
- [Southern Indiana Gas and Electric Company d/b/a CenterPoint Energy Indiana South](https://www.in.gov/oucc/natural-gas/tips-and-publications/gas-cost-adjustments/): IN · gas cost adjustment (GCA) order — gas-cost prudence/recovery review, Docket Cause No. 37366 GCA 168, issued 2025-10-29 — listed for reference
- [Puget Sound Energy](https://www.utc.wa.gov/casedocket/2025/250318/docsets): WA · power cost adjustment (PCA) prudence-review order, Docket UE-250318, issued 2025-09-29 — listed for reference
- [ISO New England Inc. et al.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20250918-3062&optimized=false): Commission order on formal challenge, Docket ER20-2054, issued 2025-09-18 — listed for reference
- [Wisconsin Power and Light Company (Alliant Energy)](https://apps.psc.wi.gov/ERF/ERFsearch/content/documentInfo.aspx?docid=559688): WI · fuel cost reconciliation prudence review — Final Decision, Docket 6680-FR-2024, issued 2025-08-28 — listed for reference
- [Wisconsin Electric Power Company (We Energies)](https://apps.psc.wi.gov/ERF/ERFsearch/content/documentInfo.aspx?docid=557994): WI · fuel cost reconciliation prudence review — Final Decision, Docket 6630-FR-2024, issued 2025-08-12 — listed for reference
- [Pacific Gas and Electric Company](https://docs.cpuc.ca.gov/PublishedDocs/Published/G000/M569/K665/569665704.PDF): Docket A.24-02-012, issued 2025-06-12, CA · ERRA compliance & reasonableness review decision, n/a, 37 finding(s) — findings: The 2023 Record Year extended from January 1, 2023 through December 31, 2023.; PG&E operates the following UOG types: 1) hydroelectric, 2) fossil fuel, 3) b…; PG&E’s utility-owned hydroelectric portfolio consists of 61 powerhouses with …; During the Record Year, PG&E owned, operated and maintained three fossil fuel…; PG&E’s Gateway Generation Station, which is a fossil fuel generating facility…; PG&E’s Humbolt Bay Generating Station, a fossil fuel generating facility, exp…; During August 2023, Humbolt Bay Generating Station unit 6 was forced out of s…; PG&E owns the Elkhorn Battery Storage facility located in Monterey County.; On February 6, 2023, the Elkhorn Battery Storage facility was forced out of s…; PG&E’s PV generating facilities were operated at only 70.7 percent of expecte…; PG&E owns and operates the Diablo Canyon Nuclear Power Plant.; There were no forced outages at the Diablo Canyon Nuclear Power Plant during …; PG&E’s testimony demonstrates that it operated Diablo Canyon Nuclear Power Pl…; PG&E is in the process of conducting cause evaluations on the outages at the …; During the Record Year, PG&E managed 482 and settled 485 energy contracts. Ne…; The evidentiary record supports a finding that PG&E reasonably and prudently …; PG&E's testimony demonstrates that it achieved least cost dispatch of its ene…; PG&E’s testimony demonstrates that it complied with all Commission decisions …; In 2023, the Commission did not approve any PG&E PCIA-eligible UOG facilities…; PG&E’s testimony demonstrates that it complied with all Commission decisions …; PG&E has not provided independent evaluator reports in its quarterly complian…; The extensive record in this proceeding provides a sufficient showing that PG…; The evidentiary record in this proceeding supports a finding that PG&E satisf…; PG&E offers two Green Tariff Shared Renewables Programs, namely “PG&E’s Solar…; In 2023, no customers took service under the Regional Renewable Choice progra…; PG&E’s testimony demonstrated that its entries recorded in the Community Sola…; PG&E’s testimony demonstrated that its entries recorded in the Green Tariff S…; The Disadvantaged Communities – Single Family Solar Affordable Homes BA recor…; PG&E’s testimony demonstrated that its entries into the Disadvantaged Communi…; PG&E’s testimony demonstrated that its entries recorded in the Disadvantaged …; The Community Solar Green Tariff program engages communities in developing so…; The Community Solar Green Tariff program had no customers during the Record Y…; PG&E’s testimony demonstrated that its entries recorded in the Community Sola…; PG&E recorded the procurement and administrative costs it incurred as a centr…; In 2023, PG&E procured local RA in its capacity as the central procurement en…; PG&E’s testimony demonstrated that its recorded costs in the Centralized Loca…; No safety considerations were raised in the Application.
- [Virginia Electric and Power Company (Dominion Energy Virginia)](https://www.scc.virginia.gov/docketsearch): VA · fuel factor order (fuel-cost recovery review), Docket PUR-2025-00059, issued 2025-05-12 — listed for reference
- [Basin Electric Power Cooperative](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240611-3038&optimized=false): ALJ initial decision, Docket ER20-2441, issued 2024-06-11 — listed for reference
- [Constellation Mystic Power, LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20240523-3096&optimized=false): Commission order on rehearing, Docket ER18-1639, issued 2024-05-23 — listed for reference
- [Wabash Valley Power Association, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20231205-3095&optimized=false): Commission order on wholesale power contracts, Docket ER20-1041, issued 2023-12-05 — listed for reference
- [Mt. Carmel Public Utility Co.](https://www.icc.illinois.gov/docket/P2022-0639/documents): IL · gas cost (PGA) reconciliation order, Docket 22-0639, issued 2023-11-02 — listed for reference
- [CORE Electric Cooperative et al. v. Public Service Company of Colorado](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230808-3031&optimized=false): Commission order on complaint, Docket EL23-21, issued 2023-08-08 — listed for reference
- [Louisiana Public Service Commission et al. v. System Energy Resources, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20230515-3006&optimized=false): ALJ initial decision, Docket EL20-72, issued 2023-05-15 — listed for reference
- [Evergy Kansas Metro and Evergy Kansas Central](https://estar.kcc.ks.gov/): KS · fuel & purchased-power prudence staff audit report, Docket 21-EKME-329-GIE, issued 2022-01-21 — listed for reference
- [Delmarva Power & Light Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20200828-3048&optimized=false): Commission order on formal challenge, Docket ER09-1158, issued 2020-08-28 — listed for reference
- [Pacific Gas and Electric Company](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20180820-3055&optimized=false): Commission order on remand, Docket ER16-2320, issued 2018-08-20 — listed for reference
- [Northern Illinois Gas Company d/b/a Nicor Gas Company](https://icc.illinois.gov/docket/P2015-0519/documents/271451): IL · PGA / gas-adjustment-charge reconciliation prudence order (§9-220), Docket 15-0519, issued 2018-05-17 — listed for reference
- [Washington natural-gas LDCs (PSE, Avista, Cascade, NW Natural)](https://www.utc.wa.gov/casedocket/2013/132019/docsets): WA · policy & interpretive statement on LDC natural-gas hedging practices (compliance/prudence review), Docket UG-132019, issued 2017-03-13 — listed for reference
- [Potomac-Appalachian Transmission Highline, LLC and PJM Interconnection, L.L.C.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20170119-3062&optimized=false): Commission opinion on initial decision, Docket ER12-2708, issued 2017-01-19 — listed for reference
- [Louisiana Public Service Commission v. Entergy Services, Inc.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20161107-3024&optimized=false): ALJ initial decision, Docket EL01-88, issued 2016-11-07 — listed for reference
- [ITC Midwest LLC](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20160311-3026&optimized=false): Commission order on formal challenge, Docket ER15-1250, issued 2016-03-11 — listed for reference
- [Potomac-Appalachian Transmission Highline, LLC et al.](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20150914-4006&optimized=false): ALJ initial decision, Docket ER09-1256, issued 2015-09-14 — listed for reference
- [BP Pipelines (Alaska) Inc. et al. (Trans-Alaska Pipeline System)](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20140227-3052&optimized=false): ALJ initial decision, Docket IS09-395, issued 2014-02-27 — listed for reference
- [Potomac Electric Power Company and Delmarva Power & Light Company (PHI / MAPP)](https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20130228-3064&optimized=false): Commission order on abandonment cost recovery, Docket ER13-607, issued 2013-02-28 — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring), Docket 29849, issued n/a — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · Vogtle construction-monitoring report (semi-annual cost/schedule prudence monitoring), Docket 29849, issued n/a — listed for reference
- [Georgia Power Company](https://psc.ga.gov/search/facts-docket/?docketId=29849): GA · PSC Staff & Independent Construction Monitor prudence testimony (Vogtle 22nd VCM report), Docket 29849, issued n/a — listed for reference
- [Southern California Edison Company](https://docs.cpuc.ca.gov/PUBLISHED/FINAL_DECISION/121393-16.htm): CA · ERRA compliance & reasonableness review decision, Docket A.09-04-002, issued n/a — listed for reference

## State PUC Audits
_82 document(s), 2011–2026. jurisdictions: CA (17), PA (14), NY (8), FL (6), IL (5), WA (4), MI (4), NJ (4), DC (3), CT (3), MS (2), UT (2), OH (2), MO (2), AR (2), RI (1), TN (1), MD (1), AZ (1). 146 findings / 547 recommendations parsed from 14 report(s). 68 listed for reference (orders / testimony / settlements). doc types: balancing accounts performance audit (Utility Audits Branch) (13), affiliate transaction rules performance audit (Utility Audits Branch) (4), management efficiency investigation (3), pipeline-safety technical/compliance inspection report (standard gas distribution inspection) (2), utilities staff annual report (2), energy balancing account audit report (2), distribution reliability audit — Part Two (programs & operations) (2), distribution reliability audit — Part One (infrastructure) (2), baseline distribution grid assessment (reliability/operations audit) (2), comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)) (2), staff prudence review report (2), management and operations audit (2), management audit (1), independent billing-system evaluation (Commission-ordered operations audit) (1), weather normalization adjustment audit (1), pipeline-safety technical/compliance inspection report (operations & maintenance review) (1), comprehensive management & operations audit implementation plans (utility response to audit recommendations) (1), comprehensive management & operations audit (PSC order releasing audit report, PSL §66(19)) (1), order initiating gas-system safety-inspection investigation (documents PSC Engineering Division audit findings) (1), management audit report (1), pipeline-safety technical/compliance inspection report (LNG standard inspection) (1), performance audit (Storm Protection Plan program internal controls review) (1), management/operations audit (nuclear operations review) (1), management audit (PROJECTpipes 2) (1), management audit (ethics and compliance) (1), comprehensive management & operations audit (PSC order initiating audit, PSL §66(19)) (1), affiliate-transactions audit & management audit, Phase Two (Liberty Consulting) (1), operations audit (cyber and physical security protections review) (1), rider audit report (Daymark Energy Advisors, PUCO third-party audit of Rider DMR) (1), independent investigative audit (Blue Ridge Consulting, PUCO-ordered) (1), affiliate-transactions, operational/financial performance & management audit (Liberty Consulting) (1), management audit (PROJECTpipes) (1), ICC investigation order incorporating Liberty management audit (gas System Modernization Program) (1), operations audit (distribution facility inspections follow-up audit) (1), operations audit (internal audit function review) (1), operations audit (distribution construction quality-assurance process review) (1), performance audit (wind/ice storm preparedness & restoration verification/monitoring investigation) (1), management/operations performance benchmarking audit (independent consultant) (1), performance investigation final decision (1), rate design investigation decision (1), DPS Office of Investigations & Enforcement investigation report (customer billing system) (1), affiliate-transactions audit & comprehensive management audit (1). top themes: Affiliate / intercompany transactions, Internal audit & internal controls, Workforce, training & succession planning, Customer service & billing._

- [Pacific Gas and Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2026-06-05 — listed for reference
- [Southwest Gas Corporation](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2026-02-12 — listed for reference
- [Liberty Utilities (CalPeco Electric) LLC](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2026-02-12 — listed for reference
- [Cascade Natural Gas Corporation](https://www.utc.wa.gov/public-safety/pipeline-safety/pipeline-operators-inspected-pipeline-safety-program/cascade-natural-gas-inspection-reports): WA · pipeline-safety technical/compliance inspection report (standard gas distribution inspection), Docket n/a, issued 2026-01-05 — listed for reference
- [Potomac Electric Power Company (Pepco)](https://edocket.dcpsc.org/public/search/casenumber/FC1176): DC · management audit, Docket FC 1176, issued 2025-12-31 — listed for reference
- [San Diego Gas & Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · affiliate transaction rules performance audit (Utility Audits Branch), Docket n/a, issued 2025-12-30 — listed for reference
- [The Narragansett Electric Company d/b/a Rhode Island Energy](https://ripuc.ri.gov/Docket-25-08-GE): RI · independent billing-system evaluation (Commission-ordered operations audit), Docket 25-08-GE, issued 2025-11-14 — listed for reference
- [Avista Corporation](https://www.utc.wa.gov/public-safety/pipeline-safety/pipeline-operators-inspected-pipeline-safety-program/avista-corporation-inspection-reports): WA · pipeline-safety technical/compliance inspection report (standard gas distribution inspection), Docket n/a, issued 2025-09-30 — listed for reference
- [FirstEnergy Pennsylvania Electric Company](https://www.puc.pa.gov/press-release/2025/puc-issues-management-efficiency-investigation-report-for-firstenergy-pennsylvania-electric-company-09252025): PA · management efficiency investigation, Docket n/a, issued 2025-09-25 — listed for reference
- [Pacific Gas and Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · affiliate transaction rules performance audit (Utility Audits Branch), Docket n/a, issued 2025-09-16 — listed for reference
- [Southern California Edison Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · affiliate transaction rules performance audit (Utility Audits Branch), Docket n/a, issued 2025-08-27 — listed for reference
- [Southern California Gas Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · affiliate transaction rules performance audit (Utility Audits Branch), Docket n/a, issued 2025-07-18 — listed for reference
- [Atmos Energy Corporation](https://www.tn.gov/tpuc.html): TN · weather normalization adjustment audit, Docket 25-00044, issued 2025-07-18 — listed for reference
- [Pike County Light & Power Company / Leatherstocking Gas Company LLC](https://www.puc.pa.gov/press-release/2025/puc-issues-management-and-operations-audit-for-pike-county-light-power-and-leatherstocking-gas-company-07102025): Docket D-2024-3050338, issued 2025-07-10, PA · management & operations audit, n/a, 10 finding(s) — findings: Executive Management, Organizational Structure, and Safety; Corporate Governance; Cost Allocations and Affiliated Interests; Financial Management; Financial Management (continued); Electric Operations; Gas Operations; Emergency Preparedness; Customer Service; Customer Service (continued)
- [Mississippi Public Utilities Staff](https://www.psc.ms.gov/): MS · utilities staff annual report, Docket n/a, issued 2025-06-30 — listed for reference
- [Northwest Natural Gas Company](https://www.utc.wa.gov/public-safety/pipeline-safety/pipeline-operators-inspected-pipeline-safety-program/northwest-natural-gas-inspection-reports): WA · pipeline-safety technical/compliance inspection report (operations & maintenance review), Docket n/a, issued 2025-06-26 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit implementation plans (utility response to audit recommendations), Docket 23-M-0103, issued 2025-06-18 — listed for reference
- [San Diego Gas & Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2025-06-13 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL §66(19)), Docket 23-M-0103, issued 2025-05-15 — listed for reference
- [Baltimore Gas and Electric Company (BGE)](https://psc.maryland.gov/order-initiating-bge-gas-system-case-no-9791/): MD · order initiating gas-system safety-inspection investigation (documents PSC Engineering Division audit findings), Docket Case No. 9791 (Order No. 91643), issued 2025-05-08 — listed for reference
- [Southern California Gas Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2025-02-19 — listed for reference
- [Eversource Energy's Connecticut Companies (Connecticut Light and Power Company, Yankee Gas Services Company, Aquarion Water Company)](https://portal.ct.gov/PURA/Docket/Management-Audit-Reports): CT · management audit report, Docket RFP #2022-01, issued 2025-02-11 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): Docket 23-M-0103, issued 2025-02-04, NY · comprehensive management & operations audit final report (independent auditor, PSL §66(19)), n/a, 11 finding(s) — findings: Governance And Management; Budget And Finance; Electric Operations; Gas Operations; Project Management; Work Management; Customer Operations; Rg&E.; Information Systems; Procurement; Performance Management
- [National Fuel Gas Distribution Corporation](https://www.puc.pa.gov/press-release/2024/puc-issues-management-and-operations-audit-for-national-fuel-gas-distribution-corporation-11-07-2024): Docket D-2023-3040107, issued 2024-11-07, PA · management & operations audit, n/a, 11 finding(s) — findings: Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Gas Operations; Gas Operations (continued); Customer Service; Purchasing and Materials Management; Emergency Preparedness; Human Resources and Diversity; Human Resources and Diversity (continued); Information Technology
- [Rocky Mountain Power (PacifiCorp)](https://psc.utah.gov/electric/orders-notices/electric-2025/): UT · energy balancing account audit report, Docket 24-035-01, issued 2024-11-05 — listed for reference
- [DTE Electric Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part Two (programs & operations), Docket U-21305, issued 2024-09-23 — listed for reference
- [DTE Electric Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part One (infrastructure), Docket U-21305, issued 2024-09-23 — listed for reference
- [Consumers Energy Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part Two (programs & operations), Docket U-21305, issued 2024-09-23 — listed for reference
- [Consumers Energy Company](https://www.michigan.gov/mpsc/commission/news-releases/2024/09/23/mpsc-releases-utility-audit-results-of-states-two-largest-electric-utilities): MI · distribution reliability audit — Part One (infrastructure), Docket U-21305, issued 2024-09-23 — listed for reference
- [Puget Sound Energy](https://www.utc.wa.gov/public-safety/pipeline-safety/pipeline-operators-inspected-pipeline-safety-program/puget-sound-energy-inspection-reports): WA · pipeline-safety technical/compliance inspection report (LNG standard inspection), Docket n/a, issued 2024-09-10 — listed for reference
- [Southern California Edison Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-07-23 — listed for reference
- [PPL Electric Utilities Corporation](https://www.puc.pa.gov/press-release/2024/puc-issues-management-and-operations-audit-for-ppl-electric-utilities-corporation): Docket D-2023-3039488, issued 2024-07-11, PA · management & operations audit, n/a, 8 finding(s) — findings: Executive Management and Organizational Structure; Cost Allocations and Affiliated Interests; Financial Management; Electric Operations; Emergency Preparedness; Purchasing and Materials Management; Customer Service; Information Technology
- [Mississippi Public Utilities Staff](https://www.psc.ms.gov/): MS · utilities staff annual report, Docket n/a, issued 2024-06-30 — listed for reference
- [PacifiCorp](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-05-01 — listed for reference
- [Pacific Gas and Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-04-10 — listed for reference
- [Long Island Power Authority and PSEG Long Island, LLC](https://dps.ny.gov/audit-lipa-and-pseg-long-island): Docket 21-00618, issued 2024-03-22, NY · comprehensive management & operations audit final report (independent auditor, LIPA Reform Act), n/a, 13 finding(s) — findings: Governance; Budget And Financial Reporting; Debt Management; Power Supply; System Planning, Dsp Development And Clcpa; Transmission And Distribution Operations; Program And Project Management; Work Management; Outside Services; Customer Operations And Communication; Advanced Metering Infrastructure (Ami); Information Technology And Cyber Security; Performance Management
- [Liberty Utilities (CalPeco Electric) LLC](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-03-15 — listed for reference
- [Southwest Gas Corporation](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-03-01 — listed for reference
- [Bear Valley Electric Service](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2024-02-15 — listed for reference
- [Tampa Electric Company](https://www.psc.state.fl.us/reports): FL · performance audit (Storm Protection Plan program internal controls review), Docket n/a, issued 2024-02-01 — listed for reference
- [Florida Power & Light Company](https://www.psc.state.fl.us/reports): FL · management/operations audit (nuclear operations review), Docket n/a, issued 2024-01-01 — listed for reference
- [Washington Gas Light Company](https://edocket.dcpsc.org/public/search/casenumber/FC1154): DC · management audit (PROJECTpipes 2), Docket FC 1154, issued 2023-12-12 — listed for reference
- [Rocky Mountain Power (PacifiCorp)](https://psc.utah.gov/electric/orders-notices/electric-2023/): UT · energy balancing account audit report, Docket 23-035-01, issued 2023-11-07 — listed for reference
- [Duquesne Light Company](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-duquesne-light): PA · management efficiency investigation, Docket D-2023-3037425, issued 2023-09-21 — listed for reference
- [Commonwealth Edison Company](https://www.icc.illinois.gov/programs/ComEd-Management-Audit-of-Ethics-and-Compliance): IL · management audit (ethics and compliance), Docket n/a, issued 2023-07-17 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=23-M-0103): NY · comprehensive management & operations audit (PSC order initiating audit, PSL §66(19)), Docket 23-M-0103, issued 2023-05-18 — listed for reference
- [UGI Utilities, Inc.](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-ugi-utilities): PA · management efficiency investigation, Docket D-2022-3032778, issued 2023-04-01 — listed for reference
- [Philadelphia Gas Works](https://www.puc.pa.gov/press-release/2023/puc-issues-management-and-operations-audit-for-philadelphia-gas-works): Docket D-2022-3030321, issued 2023-03-02, PA · management & operations audit, n/a, 11 finding(s) — findings: Corporate Governance; Executive Management and Organizational Structure; Financial Management; Gas Operations; Emergency Preparedness; Emergency Preparedness (continued); Materials Management; Customer Service; Information Technology; Fleet Management; Human Resources and Diversity
- [Jersey Central Power & Light Company (JCP&L)](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions audit & management audit, Phase Two (Liberty Consulting), Docket EA20110733, issued 2023-02-07 — listed for reference
- [Florida Power & Light Company](https://www.psc.state.fl.us/reports): FL · operations audit (cyber and physical security protections review), Docket n/a, issued 2023-02-01 — listed for reference
- [PECO Energy Company](https://www.puc.pa.gov/press-release/2022/puc-issues-management-and-operations-audit-and-implementation-plan-for-peco-energy-company): Docket D-2021-3023906, issued 2022-08-25, PA · management & operations audit, n/a, 7 finding(s) — findings: Affiliated Interests and Cost Allocations; Electric Operations; Gas Operations; Gas Operations (continued); Emergency Preparedness; Customer Service; Human Resources and Diversity
- [FirstEnergy Pennsylvania Companies (Met-Ed, Penelec, Penn Power, West Penn Power)](https://www.puc.pa.gov/press-release/2022/puc-issues-management-audit-and-implementation-plan-for-firstenergy-pennsylvania-companies): Docket n/a, issued 2022-06-16, PA · management & operations audit, n/a, 11 finding(s) — findings: Executive Management and Organizational Structure; Key Audit Matter; Corporate Governance; Affiliated Interests and Cost Allocations; Affiliated Interests and Cost Allocations (continued); Financial Management; Electric Operations; Electric Operations (continued); Materials Management; Customer Service; Human Resources and Diversity
- [Commonwealth Edison Company](https://www.icc.illinois.gov/programs/climate-and-equitable-jobs-act-implementation): IL · baseline distribution grid assessment (reliability/operations audit), Docket 21-0737, issued 2022-04-12 — listed for reference
- [Ameren Illinois Company](https://www.icc.illinois.gov/programs/climate-and-equitable-jobs-act-implementation): IL · baseline distribution grid assessment (reliability/operations audit), Docket 21-0736, issued 2022-04-12 — listed for reference
- [FirstEnergy 'Ohio Companies' (Ohio Edison, Cleveland Electric Illuminating, Toledo Edison)](https://puco.ohio.gov/utilities/electricity/resources/hb-6-related-investigations): OH · rider audit report (Daymark Energy Advisors, PUCO third-party audit of Rider DMR), Docket 17-2474-EL-RDR, issued 2022-01-14 — listed for reference
- [San Diego Gas & Electric Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2021-12-20 — listed for reference
- [FirstEnergy Corp. (Ohio electric distribution utilities)](https://puco.ohio.gov/utilities/electricity/resources/hb-6-related-investigations): OH · independent investigative audit (Blue Ridge Consulting, PUCO-ordered), Docket 20-1629-EL-RDR, issued 2021-11-19 — listed for reference
- [Peoples Natural Gas Co. LLC and Peoples Gas Co. LLC](https://www.puc.pa.gov/press-release/2021/puc-issues-aquapeoples-gas-audit-report-implementation-plan): Docket D-2020-3018773, issued 2021-05-06, PA · management & operations audit, n/a, 13 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Affiliated Interests and Cost Allocations (continued); Financial Management; Water Operations; Gas Operations; Emergency Preparedness; Materials Management; Customer Service; Customer Service (continued); Fleet Management; Human Resources and Diversity
- [Southern California Gas Company](https://www.cpuc.ca.gov/about-cpuc/divisions/utility-audits-risk-and-compliance-division/utility-audits-branch/audit-reports-by-industry/audit-reports-energy-industry): CA · balancing accounts performance audit (Utility Audits Branch), Docket n/a, issued 2021-04-27 — listed for reference
- [Columbia Gas of Pennsylvania, Inc.](https://www.puc.pa.gov/press-release/2020/puc-releases-columbia-gas-audit-report-and-implementation-plan/): Docket D-2019-3011582, issued 2020-07-16, PA · management & operations audit, n/a, 8 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Financial Management (Continued); Customer Service; Human Resources; Fleet Management
- [Atlantic City Electric Company](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions, operational/financial performance & management audit (Liberty Consulting), Docket n/a, issued 2020-03-11 — listed for reference
- [Citizens' Electric Company of Lewisburg / Wellsboro Electric Company / Valley Energy, Inc.](https://www.puc.pa.gov/press-release/2019/puc-makes-management-recommendations-to-citizens-electric-wellsboro-electric-and-valley-energy-releases-audit-and-implementation-plan): Docket D-2019-3007883, issued 2019-11-01, PA · management & operations audit, n/a, 4 finding(s) — findings: Executive Management; Electric Operations; Emergency Preparedness; Human Resources
- [Washington Gas Light Company](https://edocket.dcpsc.org/public/search/casenumber/FC1115): DC · management audit (PROJECTpipes), Docket FC 1115, issued 2019-04-19 — listed for reference
- [New York State Electric & Gas Corporation and Rochester Gas and Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=16-M-0610): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)), Docket 16-M-0610, issued 2019-02-07 — listed for reference
- [The Peoples Gas Light and Coke Company](https://icc.illinois.gov/docket/P2016-0376/documents/262806): IL · ICC investigation order incorporating Liberty management audit (gas System Modernization Program), Docket 16-0376, issued 2018-01-10 — listed for reference
- [Central Hudson Gas & Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=16-M-0001): NY · comprehensive management & operations audit (PSC order releasing audit report, PSL 66(19)), Docket 16-M-0001, issued 2017-10-24 — listed for reference
- [Peoples Gas System](https://www.psc.state.fl.us/reports): FL · operations audit (distribution facility inspections follow-up audit), Docket n/a, issued 2015-11-01 — listed for reference
- [Gulf Power Company](https://www.psc.state.fl.us/reports): FL · operations audit (internal audit function review), Docket n/a, issued 2014-04-01 — listed for reference
- [Progress Energy Florida, Inc.](https://www.psc.state.fl.us/reports): FL · operations audit (distribution construction quality-assurance process review), Docket n/a, issued 2013-03-01 — listed for reference
- [Ameren Illinois](https://icc.illinois.gov/industry-reports/electric-reliability-archive): IL · performance audit (wind/ice storm preparedness & restoration verification/monitoring investigation), Docket n/a, issued 2012-11-29 — listed for reference
- [Arizona Public Service Company](https://www.azcc.gov/utilities/industry-types/electric): AZ · management/operations performance benchmarking audit (independent consultant), Docket E-01345A-08-0172, issued 2011-02-28 — listed for reference
- [Union Electric Company d/b/a Ameren Missouri](https://efis.psc.mo.gov/Document/Display/99523): MO · staff prudence review report, Docket ER-2011-0028, issued n/a — listed for reference
- [Union Electric Company d/b/a Ameren Missouri](https://efis.psc.mo.gov/Document/Display/772394): MO · staff prudence review report, Docket EO-2024-0053, issued n/a — listed for reference
- [The Connecticut Light and Power Company (Eversource) and United Illuminating Company](https://portal.ct.gov/pura/industries/rate-case-information): CT · performance investigation final decision, Docket 20-08-03, issued n/a — listed for reference
- [Connecticut electric distribution companies (Eversource / United Illuminating)](https://portal.ct.gov/pura/industries/rate-case-information): CT · rate design investigation decision, Docket 17-12-03RE011, issued n/a — listed for reference
- [Otter Tail Power Company](https://www.apsc.arkansas.gov/filings/): AR · management and operations audit, Docket n/a, issued n/a — listed for reference
- [The Empire District Electric Company](https://www.apsc.arkansas.gov/filings/): AR · management and operations audit, Docket n/a, issued n/a — listed for reference
- [Public Service Electric and Gas Company (PSE&G)](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): Docket n/a, issued n/a, NJ · affiliate-transactions audit & management audit (Overland Consulting), n/a, 16 finding(s) — findings: Non-Power Affiliate Relationships and Transactions; Centralized Service Cost Allocation Methods and Procedures; Marketing Conditions; Electric Procurement and Supply; Gas Supply and Procurement; Deferral of Costs; Recommendations and Review of Previous Analysis; Strategic Planning; Accounting and Property Records; Electric Distribution and Operations Management; Cybersecurity; Gas Delivery; Contractor Performance; Human Resources; Customer Service; Support Services
- [Central Hudson Gas & Electric Corporation](https://documents.dps.ny.gov/public/MatterManagement/CaseMaster.aspx?MatterCaseNo=22-M-0645): NY · DPS Office of Investigations & Enforcement investigation report (customer billing system), Docket 22-M-0645, issued n/a — listed for reference
- [UGI Utilities, Inc.](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-ugi-utilities): Docket D-2018-3002234, issued n/a, PA · management & operations audit, n/a, 13 finding(s) — findings: Executive Management and Organizational Structure; Corporate Governance; Affiliated Interests and Cost Allocations; Financial Management; Gas Operations; Gas Operations (continued); Electric Operations; Emergency Preparedness; Materials Management; Information Technology; Customer Service; Fleet Management; Human Resources/Diversity
- [Duquesne Light Company](https://www.puc.pa.gov/press-release/2023/puc-issues-management-efficiency-investigation-report-for-duquesne-light): Docket D-2018-3000838, issued n/a, PA · management & operations audit, n/a, 10 finding(s) — findings: Executive Management; Corporate Governance; Financial Management; Electric Operations; Electric Operations (continued); Customer Service; Purchasing and Materials Management; Human Resources; Fleet Management; Information Technology
- [New Jersey Natural Gas Company](https://www.nj.gov/bpu/about/divisions/audits/auditreports.html): NJ · affiliate-transactions audit & comprehensive management audit, Docket GA13010008, issued n/a — listed for reference

## Common themes (from parsed findings)
- Accounting misclassification — Costs or revenues booked to the wrong FERC account. (76 report(s), 200 finding(s))
- Form reporting (Form No. 1/2/6, Page 700) — Errors or omissions in the annual FERC forms utilities file. (62 report(s), 162 finding(s))
- Fuel & purchased-power cost recovery — Fuel, purchased-power, and energy-cost recovery or prudence matters. (54 report(s), 12 finding(s))
- Below-the-line costs (lobbying, charitable, etc.) — Non-recoverable costs (lobbying, charity, ads) charged to ratepayers. (47 report(s), 56 finding(s))
- Depreciation — Unapproved or incorrect depreciation rates applied to plant. (46 report(s), 63 finding(s))
- Affiliate / intercompany transactions — Transactions with affiliated companies mis-priced or mis-reported. (46 report(s), 55 finding(s))
- Property & plant records — Incomplete or inaccurate utility plant and property records. (44 report(s), 75 finding(s))
- AFUDC / cost of capital — Mis-stated AFUDC — the financing cost capitalized during construction. (42 report(s), 55 finding(s))
- Internal audit & internal controls — Weak internal controls, compliance programs, or internal-audit coverage. (38 report(s), 29 finding(s))
- Tariff administration & oversight — Not following the utility's own FERC-approved tariff. (36 report(s), 51 finding(s))
- Cost of service & rates — Errors in rate-base or return inputs to cost-of-service rates. (35 report(s), 54 finding(s))
- Capitalization vs. expense — Costs capitalized that should be expensed, or the reverse. (22 report(s), 23 finding(s))
- Customer service & billing — Customer-service performance, billing accuracy, or call-center issues. (14 report(s), 17 finding(s))
- Workforce, training & succession planning — Staffing, training, span-of-control, or leadership-succession shortcomings. (13 report(s), 27 finding(s))
- Inventory, materials & fleet — Inventory accuracy, materials management, or fleet/vehicle management gaps. (12 report(s), 16 finding(s))
- Membership dues & industry associations — Trade-association dues (e.g., EEI) improperly charged to ratepayers. (12 report(s), 12 finding(s))
- Storm cost recovery & securitization — Storm restoration costs, storm riders/reserves, or securitization. (12 report(s), 9 finding(s))
- Informational postings — Required public postings (e.g., OASIS) missing, late, or incomplete. (10 report(s), 16 finding(s))
- Cybersecurity & physical security — Gaps in cyber defenses or physical security of facilities and systems. (10 report(s), 13 finding(s))
- Emergency preparedness & business continuity — Weak emergency response, storm readiness, or business-continuity planning. (10 report(s), 11 finding(s))
- Service reliability & vegetation management — Electric reliability (SAIDI/CAIDI), outages, or vegetation-management programs. (10 report(s), 10 finding(s))
- Information technology & systems — IT governance, systems, budgets, or project-management deficiencies. (9 report(s), 10 finding(s))
- Gas safety & pipeline integrity — Gas leak backlogs, corrosion control, or pipeline-integrity practices. (5 report(s), 5 finding(s))
- Dividend policy & capital management — Dividend-policy or capital-management practices flagged by auditors. (5 report(s), 5 finding(s))
- Creditworthiness — Customer credit standards not applied as the tariff requires. (1 report(s), 1 finding(s))

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