NEGC Audit
Project DPU-08-35
Transactional Testing
Work Plan Tasks 3.06A
Source of testing is Company responses to Data Requests RBR-01-040 and Exhibit NEGC-JMS-5
Object of the test is to review work order documentation and process and adherence to SOP 98-1 for Software
Work Order Number and Description
Steps
Work order
Package
1 Does work order package contain the following
1A The project approval documentation
1B Any change order documentation
1C ` Run of charges that detail what the costs booked were
1D The project description and estiamated cost
1E Project justification
1F Were sketches or one line diagrams included in the workorder package
1G Was the project in the original approved capital budget
1H Was copies of invoices included in workorder package?
Workorder
closing
2 Is the FERC account that the workorder was closed to proper?
2A Was the workorder closed In a reasonable time frame
2B Did the engineer supply documentation that the workorder was ready for service
2C Was the workorder unitized in a timely manner
2D Was AFUDC stopped and depreciation started timely after the project was ready for service
2E Was the proper Depreciation rate applied based on the FERC account
2F Was the actual project completion date in line with actual
2G Were retirements, if applicable, performed timely
2H Was cost of removal and salvage, if applicable, properly charged.
CWIP
3 Construction
3A Was AFUDC properly applied
3B Were overheads properly applied
3C Were charges properly supported
4 Was SOP-98-1 properly applied for software projects?
8-1 for Software
dy for service
ct was ready for service
NEGC Audit
Project DPU-08-35
Transactional Testing
Work Plan Tasks 3.06A
Source of testing is Company responses to Data Requests RBR-01-040 and Exhibit NEGC-JMS-5
Object of the test is to review work order documentation and process and adherence to SOP 98-1 for Software
Project Name Purpose Budget Actual
Harris Farm Regulator Station (NEGC-JMS-5) New Station reauired to boost pressure on the system $ 92,342 $ 89,036
FERC 376/378
Washingon St. Regulator Station (NEGC-JMS-2) Upgrade of old regulator station near Fisher to increase capacity $ 100,000 $ 98,943
FERC 378
GIS (NEGC-JMS-2) Computerized Mapping (FERC 303) $ 1,500,000 $ 1,452,403
NewHall St (NEGC-JMS-2) System Improvement Project (FERC 376/378) $172,146 $ 364,378
Conclusion: All steps were properly performed except for 3A and 4. The software project was off the shelf and therefore, SOP 98-1 does not apply and no AFUDC is booked on projects the duration of which was less than 30 days.
No exceptions were found. Except for the GIS project all others were approved under a blanket workorder process. This is typical for the company since >95% are uniform in nature and blankets