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.
Ratepayer Advocates did not provide its one-year response to this recommendation.
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.
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.
Ratepayer Advocates did not provide the internal manual it references to substantiate its claim of full implementation.
These recommended elements will be part of the audit guide that ORA is creating.
Agency responses received are posted verbatim.