Report 2013-109 Recommendation 10 Responses

Report 2013-109: California Public Utilities Commission: Improved Monitoring of Balancing Accounts Would Better Ensure That Utility Rates Are Fair and Reasonable (Release Date: March 2014)

Recommendation #10 To: Ratepayer Advocates, Office of

To ensure that findings and conclusions resulting from the reviews of balancing accounts are appropriate, complete, and supported, Ratepayer Advocates should, within six months, develop policies that clearly describe how analysts are to document their reviews of balancing accounts, including all work reviewed and conclusions reached for each sampled item that supports their conclusions.

1-Year Agency Response

Ratepayer Advocates did not provide its one-year response to this recommendation.

  • Completion Date: August 2014
  • Response Date: April 2015

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Although Ratepayer Advocates provided some documentation, it did not provide a one-year response to this recommendation. Based on our review of the additional documentation it provided, it has developed an internal audit manual for use by all Ratepayer Advocates auditors. The manual sets forth the documentation requirements for the auditors. It also outlines the process for reviewing work, documenting conclusions, and supporting the recommended findings.


6-Month Agency Response

ORA has developed an internal audit manual for use by all ORA auditors. The manual sets forth what the auditor is to document and what the process is to review work and document conclusions and support the recommended findings.

  • Completion Date: August 2014
  • Response Date: October 2014

California State Auditor's Assessment of 6-Month Status: Pending

Ratepayer Advocates did not provide the internal manual it references to substantiate its claim of full implementation.

  • Auditee did not substantiate its claim of full implementation

60-Day Agency Response

These recommended elements will be part of the audit guide that ORA is creating.

  • Estimated Completion Date: 5/16/14
  • Response Date: May 2014

California State Auditor's Assessment of 60-Day Status: Pending


All Recommendations in 2013-109

Agency responses received are posted verbatim.


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