Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 506 - ACCOUNTING FOR NON-PUBLIC UTILITY BUSINESS OF GAS UTILITIES
Section 506.30 - Internal Audits
Current through Register Vol. 48, No. 38, September 20, 2024
a) Public utilities shall conduct biennial internal audits, or internal audits conducted by independent public accountants, of the accounting, for the business other than public utility business. These audits shall test compliance with this Part, with the cost allocation guidelines submitted to the Director of Accounting of the Commission, with any applicable Commission orders, and with 83 Ill. Adm. Code 505. The audits shall include written reports of conclusions and associated workpapers which shall be available to the Commission Staff for review. The audit reports shall be submitted to the Commission's Director of Accounting within 30 days of completion.
b) The first such internal audit report shall be submitted to the Director of Accounting of the Commission on or before December 1, 1998. Succeeding audit reports shall be submitted to the Director of Accounting of the Commission on or before December 1 of each succeeding even numbered year.