Request for Proposal No. RA19-CA-1
A COMPLIANCE AUDIT OF THE DISTRIBUTION
INVESTMENT RIDER OF OHIO POWER COMPANY
The Commission is seeking proposals to review the accounting accuracy, prudency, and compliance of AEP Ohio with its PUCO-approved DIR with regards to in-service net capital additions since the last DIR Compliance Audit. This review is to include the DIR quarterly filings for 2018 of which the final 2018 quarterly filing will be submitted on or about May 19, 2019. Capital additions recovered through other riders authorized by the Commission to recover delivery-related capital additions will be identified and excluded from the DIR. The auditor’s review shall also include an identification, quantification, and explanation of any significant net plant increase within individual accounts.
The auditor shall be familiar with and comply with all:
- FERC Uniform System of Accounts.
- Various accounting and tax changes or decisions issued in 2015 - 2018 (e.g. “Repair Tax”).
- The Tax Cuts and Jobs Act of 2017.
February 6, 2019
March 1, 2019