Company: CNLHP
Filing Date: 2025-02-14
Form Type: 10-K
Source: 0000072741-25-000007
Chunk: 242

Company: CONNECTICUT LIGHT & POWER CO
Filing Date: 2025-02-14
Form: 10-K
Item: Item 8
Chunk 242
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Item 8.    Financial Statements and Supplementary Data

Eversource Management’s Report on Internal Controls Over Financial Reporting Reports of Independent Registered Public Accounting Firm (PCAOB ID No. 34) Consolidated Financial Statements  CL&P Management’s Report on Internal Controls Over Financial Reporting Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34) Financial Statements  NSTAR Electric Management’s Report on Internal Controls Over Financial Reporting Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34) Consolidated Financial Statements  PSNH Management’s Report on Internal Controls Over Financial Reporting Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34) Consolidated Financial Statements  

60

Management’s Report on Internal Controls Over Financial Reporting

Eversource Energy

Management is responsible for the preparation, integrity, and fair presentation of the accompanying consolidated financial statements of Eversource Energy and subsidiaries (Eversource or the Company) and of other sections of this annual report.  Eversource's internal controls over financial reporting were audited by Deloitte & Touche LLP.

Management is responsible for establishing and maintaining adequate internal controls over financial reporting.  The Company's internal control framework and processes have been designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.  There are inherent limitations of internal controls over financial reporting that could allow material misstatements due to error or fraud to occur and not be prevented or detected on a timely basis by employees during the normal course of business.  Additionally, internal controls over financial reporting may become inadequate in the future due to changes in the business environment.  

Under the supervision and with the participation of the principal executive officer and principal financial officer, Eversource conducted an evaluation of the effectiveness of internal controls over financial reporting based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).  Based on this evaluation under the framework in COSO, management concluded that internal controls over financial reporting were effective as of December 31, 2024.

February 14, 2025 

61

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of Eversource Energy:

Opinion