Audits

Background

The Utility Audits Branch (UAB) performs a variety of external audits and attestation engagements of energy, telecommunication, and water and sewer utility companies under the general authority outlined in the Public Utilities (PU) Code Sections 314, 314.5, and 314.6. The UAB performs most of its audit services for purposes of assisting the CPUC in safeguarding various ratepayer funded programs and protecting ratepayer's interests. The UAB performs most of its audits and attestation engagements in accordance with generally accepted government auditing standards (GAGAS) which requires that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for any findings and conclusions based on our audit objectives. The UAB staff have diverse backgrounds, professional certifications, and auditing and technological expertise, which allows us to deliver high-quality auditing services to the CPUC and various stakeholders. The UAB's auditing services bring transparency and accountability of all utility programs that the CPUC regulates. .

Mission

The UAB delivers professional auditing services and effective solutions that enhance the transparency, accountability, and performance of California's regulated utilities.

Vision

Be a trusted and reliable resource to the Commission and California ratepayers.