Request for Proposal No. RA19-CSPA-2
A PLANT IN SERVICE AND CAPITAL SPENDING PRUDENCE
AUDIT OF EAST OHIO GAS COMPANY d/b/a DOMINION ENERGY OHIO
The Commission is seeking proposals to conduct a two-part audit of the Applicant’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 the Applicant’s non-PIR / non-AMR capital expenditures and related assets and corresponding depreciation reserve since the date certain of its most recent base rate case (March 31, 2007 as set in Case No. 07-829-GA-AIR, et al.) through December 31, 2018. The second part of the audit is to simultaneously assess and form an opinion on the necessity, reasonableness, and prudence of the Applicant’s non-PIR / non-AMR capital expenditures and related assets, with an emphasis on the CEP expenditures and assets from October 2011 through December 31, 2018.
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 2018.
- 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).
- The Company’s application in Case No. 19-468-GA-ALT.
August 14, 2019
August 28, 2019