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114 Knightsridge Road
Travelers Rest, SC 29690

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Management, Operational, and Rate Case Audits

In today's resource-constrained environment, determining the effectiveness and efficiency of a utility's management and operations, especially in relation to compliance directives, may require the use of independent auditors. Commissions and interested stakeholders sometimes have difficulty obtaining answers to questions that would assist them in fully understanding the underlying information, analyses, assumptions, and management and operating practices that are affecting utility costs. In order to create and sustain a competitive environment, businesses and regulators should have effective management controls in place to ensure that resources are being used to maximize the value to customers.

Blue Ridge provides its clients with a full range of management and operational audit† services. These audits can be as rigorous and comprehensive as a client requires. In addition, Blue Ridge is well versed in rate cases with the skills to conduct thorough, detailed examinations of a utility's rate case filings to ensure an accurate and fully supported filing.

Blue Ridge's expertise covers most management and operational aspects of a utility including the following:

†The word audit is intended, as it is commonly understood in the utility regulatory environment, to mean a regulatory review, a field investigation, or a means of determining the appropriateness of a financial presentation for regulatory purposes. It is not intended in its purist sense as an examination of booked numbers to source documents and financial statement presentation in accordance with the standards established by the American Institute of Certified Public Accountants. The reader should distinguish regulatory audits such as Blue Ridge performs from financial audits performed by independent certified public accountants.