§ 46-2A-1. Annual Audit of Affairs of Electric Utilities

Each electric utility shall provide for the appointment by its board of directors of an audit committee consisting solely of directors who are not officers or employees of the electric utility. Such audit committee shall make an annual examination into the affairs of the electric utility and report the result of such audit in writing […]

§ 46-2A-2. Management Audit of Electric Utilities

Not more frequently than every five years, the commission shall cause to be performed a management audit of each electric utility to determine whether it is being managed in an efficient and effective manner. The management audit provided for in this Code section shall be performed by a qualified and reputable management auditor of national […]