Request for Proposal No. RA18-CSPA-1
A PLANT IN SERVICE AND CAPITAL SPENDING PRUDENCE AUDIT OF COLUMBIA GAS OF OHIO
Pursuant to its intent to consider the prudence, reasonableness, and magnitude of the CEP Deferral and associated capital expenditures as stated in Case Nos. 11-5351-GA-UNC and 12-3221-GA-UNC, et al., the Commission is seeking proposals to conduct a two-part audit of Columbia’s CEP capital expenditures. The first part of the audit is to review and attest to the accounting accuracy and used and useful nature of Columbia’s non-IRP capital expenditures and related assets and corresponding depreciation reserve since the date certain of its most recent base rate case (December 31, 2007 as set in Case No. 08-072-GA-AIR, et al.) through December 31, 2017. The second part of the audit is to simultaneously assess and form an opinion on the necessity, reasonableness, and prudence of Columbia’s non-IRP capital expenditures and related assets, with an emphasis on the CEP expenditures and assets from October 2011 through December 31, 2017.
The auditor and/or retained sub-contractors shall be familiar with and comply with all of the following:
- Generally accepted accounting principles (GAAP).
- Federal Energy Regulatory Commission (FERC) Uniform System of Accounts.
- Various accounting and tax changes or decisions issued during calendar year 2017.
- The operations and regulatory environment of natural gas distribution utilities.
- The capital spending practices and requirements of natural gas distribution utilities.
- The Pipeline and Hazardous Materials Safety Administration’s (PHMSA) Pipeline Safety Regulations (49 CFR, Parts 190-199).
- Columbia’s application in Case No. 17-2202-GA-ALT.
April 18, 2018
May 4, 2018
For further information, please see the Entry in Case No. 17-2202-GA-ALT signed on Wednesday, April 18, 2018.