Request for Proposal No. RA19-CA-2
A COMPLIANCE AUDIT OF THE DISTRIBUTION
INVESTMENT RIDER OF DAYTON POWER & LIGHT COMPANY
The Commission is seeking proposals to audit and attest to the accuracy and reasonableness of Dayton Power & Light’s compliance with its Commission-approved Rider DIR with regard to the return earned on plant-in-service since the Company’s date certain in its most recent rate case. This review is also to include the September 2018 DIR quarterly filing and the 2019 quarterly filings up to and including the July 2019 filing. 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 or decrease within individual accounts.
The auditor shall be familiar with and comply with all:
- Generally accepted accounting principles (GAAP).
- Federal Energy Regulatory Commission (FERC) Uniform System of Accounts.
- Various accounting and tax changes or decisions issued since July 30, 2015.
March 13, 2019
April 2, 2019