When Arizona first set up its competitive energy solicitation process, Accion Group provided sophisticated guidance and helped create a fair and transparent system that continues to be used. Their broad experience representing both utilities and regulators provided a balanced understanding of the needs of all interested parties.
- Christopher Kempley, former Chief Counsel, Arizona Corporation Commission

Audit and Operations Review

With consultants that have both managed and evaluated utilities' approaches to operations challenges such as corporate governance and adherence to established standards of conduct, and with senior leadership that has audited the performance of numerous companies and participated in major utility restructurings, Accion Group is poised to offer our clients thorough audits and operations analyses.

As part of our audit and operations analysis services, Accion's team evaluates our clients against a defined set of industry practices, and uses these practices to identify areas of improvement. Recommendations that flow from our audits are practical, prioritized, and within the resources of our clients.



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Accion's Audit Approach

Our general approach to utility audits normally includes the following activities:

  • Meeting with appropriate company management in the area being audited to outline the audit approach, resources, documentation, and support required, and to provide an audit process overview
  • Reviewing policies, procedures, and metrics for adequacy and completeness, which helps Accion determine the degree to which documentation complies with requirements defined in the audit checklist
  • Selecting a sample of work/data for a walk-through analysis to determine that the criteria defined in company policies and procedures are understood and implemented in actual practice
  • Reviewing each finding and observation with appropriate process management as findings are determined, and providing managers a reasonable amount of time to respond to audit findings and observations

What Accion Offers

Accion Group conducts audits in the following areas:

  • Executive Management, including a review of clients' Board of Directors, Officers, organization structure, strategic and corporate planning, corporate communications and control, administration, and regulatory compliance
  • System Operations, including a review of fuel supply, system design, system operation and maintenance, system reliability and construction, and system planning
  • Finance, including a review of cash management, accounting and taxes, budget management and control, internal auditing, corporate finance and financial requirements, and cost control and rates
  • External Relations, including a review of regulatory relations, governmental affairs, investor relations, and corporate communications
  • Support Services, including a review of risk management, legal, facilities management, materials management, transportation, information technology, and records management