Utility - Accounting & Economics
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Accounting & Economics

Charles Gunter, Accounting Bureau Chief


The Accounting Bureau evaluates the accounting procedures used by regulated utility companies. Based on these evaluations, the bureau submits recommendations to establish new accounting standards, and advises the Commission on the implications of proposed procedural changes. The Accounting Bureau evaluates the completeness and accuracy of accounting information submitted in utility rate cases, and ensures that this information, as adjusted for rate making, is just and reasonable. The Accounting Bureau also performs audit reviews of the books and records of jurisdictional utility companies.


John Reynolds, Economics Bureau Chief

Along with the other Utility Division Bureaus, the Economics Bureau reviews and analyzes electric, gas, water and wastewater utility cases on the docket under the constraints of Local, State, and Federal Law, and prepares testimony. Specifically, the Economics Bureau provides recommendations regarding its evaluation of the rate designs proposed for regulated utilities. The Economics Bureau also evaluates and provides recommendations regarding a regulated utility’s cost of capital, capital structure, and financing in case proceedings before the Commission.

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