Audit Division

Audit Summary

 

Public Utilities Commission

Report LA00-22

 

Results in Brief


            The Public Utilities Commission complied with laws significant to the collection of assessments from public utilities with two exceptions.  First, the agency has not actively pursued collection of assessments totaling about $800,000 required by state law.  Second, railroads were not billed in the past 2 years even though they are subject to the assessment under state law.  Based on the amount assessed in fiscal year 1998, the PUC failed to charge railroads about $1,200 the last 2 fiscal years.  In addition, the Public Utilities Commission complied with laws and regulations significant to the administration of state agencies except for the requirements related to receiving and depositing money and evaluating employees’ performance.

 


Principal Finding

·                   
The Public Utilities Commission has not actively pursued collection of assessments being disputed by cellular phone companies.  The agency sent letters requesting payment, but did not initiate legal action.  Three companies owe about $800,000 for fiscal years 1999 and 2000.  About half of the amount is 2 years overdue.  The companies are challenging the agency’s authority to collect the assessment since the Public Utilities Commission does not establish rates for cellular phone service.  (page 5)

·                    The Public Utilities Commission did not always deposit money timely in accordance with state law.  At the Carson City office, deposits of less than $10,000 were deposited weekly, but not always by the Thursday following their receipt, as required by NRS 353.250.  In addition, all copies of voided cash receipt forms were not retained.  (page 7)

 

Public Utilities Commissions


Agency Response

to Audit Recommendations

 

Recommendation

Number

 

 

Accepted

 

Rejected

1

Take appropriate action to ensure the assessment law is carried our consistently among all utilities

 

X

 

2

Levy and collect the assessment required by NRS 704.033 against railroads

 

X

 

3

Revise written procedures on depositing money to reflect statutory requirements regarding timeliness

 

X

 

4

Retain all copies of voided cash receipt forms

X

 

5

Develop written procedures concerning performance evaluations, and prepare evaluations timely

 

X

 

TOTALS

 

5

0