Topic:"Accounting Policies" in M10473

9.4 AUDITED FINANCIAL STATEMENTS - E1 will retain the services of an external financial auditor to prepare audited annual financial statements. - These will be filed with the NSUARB in the second quarter of the following year, no later tha...

AI summary E1 will engage an external financial auditor to prepare audited annual financial statements, which will be submitted to the NSUARB by April 28 of the following year, as per the Revised Filing Dates letter issued in January 2018.

Date Filed: March 31, 2022 Page 1 of 5 16 Planned 2021 Expenditures refers to the annual planned mid-course adjusted expenditures. 56 The October 7, 2015 NSUARB Order directed NS Power to file its proposed accounting treatment and cost rec...

AI summary The text references a 2015 NSUARB Order directing NS Power to file its accounting treatment and cost recovery for DSM programs. It also mentions E1 reports on planned and actual DSM expenditures and cites a matter related to the Public Utilities Act and a demand side management resource plan.

Residual Suggested ID # Original finding Original Finding Description Status Remaining gaps Recommendations risk level timeframe 3.1 Access controls While EfficiencyOne has developed various Remediated + While EfficiencyOne has EfficiencyO...

AI summary EfficiencyOne has implemented logical access controls, but there are inconsistencies, especially with third-party IT providers, leading to a high risk. The original recommendations have been addressed, but further action is needed to align with the rate of access and permissions reviews.

diately manner where access upon termination of was terminated two personnel. business days after departure. Management agrees with the new moderate gap and recommendations identified by KPMG. Moving forward EfficiencyOne will be conductin...

AI summary Management agrees with KPMG's recommendations regarding account and access control reviews, which will be conducted quarterly starting in Q2, 2022. The document also references the termination of access two business days after personnel departure.

ting use-per-customer decoupling since 2003. Both make a base rate decoupling adjustment to reflect changes in use per customer over the past year on a prospective basis in the following year’s rates. Cascade Natural Gas Docket No. UG 167,...

AI summary The text discusses decoupling mechanisms in utility rate structures, referencing past regulatory orders and current practices in energy efficiency programs. It also highlights data sharing requirements and platforms like Green Button used by utilities for customer energy use data.