[Federal Register Volume 72, Number 62 (Monday, April 2, 2007)]
[Notices]
[Page 15685]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-5890]


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DEPARTMENT OF ENERGY

Federal Energy Regulatory Commission

[Docket No. RM95-4-000]


Revision to Uniform System Accounts, Form, Statements, and 
Reporting Requirements for Natural Gas Companies; Notice of Correction

March 23, 2007.
AGENCY: Federal Energy Regulatory Commission.

ACTION: Notice of Correction to FERC Forms No. 2 and 2-A.

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SUMMARY: The Federal Energy Regulatory Commission is making corrections 
to the General Information Instruction for its FERC Form 2-A. to bring 
them back in accordance with requirements of its regulations and Order 
No. 581. By this notice, the Commission is requiring the filing of a 
CPA Certification Statement with the original and each copy of FERC 
Form No. 2 and 2-A rather than allowing such filings 30 days after the 
filing of the forms. The Commission is also allowing submittal in a 
flexible format.

FOR FURTHER INFORMATION CONTACT: Jeffrey W. Honeycutt, Division of 
Financial Regulation, Federal Energy Regulatory Commission, 888 First 
Street, NE., Washington, DC 20246, (202) 502-6505.

SUPPLEMENTARY INFORMATION:
    1. In Order No. 581, the Commission revised section 158.11 of the 
Commission's regulations, Report of Certification,\1\ to require the 
filing of the letter or report of the independent accountant's 
certifying approval (CPA Certification Statement) with the original and 
each copy of the FERC Form No. 2 or FERC Form No. 2-A rather than 
allowing such filings within 30 days after filing the FERC Form Nos. 2 
or 2-A. Additionally, the Commission changed General Information 
Instruction III to replace the CPA Certification Statement with a 
flexible format that enabled the respondent's independent accountant to 
prepare its certification statement in accordance with current 
standards of reporting and still attest as to the conformity of listed 
schedules with the Commission's Uniform System of Accounts and the 
Chief Accountant's published accounting releases.\2\
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    \1\ 18 CFR Sec.  158.11 (2006).
    \2\ Revisions to Uniform System of Accounts, Forms, Statements, 
and Reporting Requirements for Natural Gas Companies, Order No. 581, 
60 FR 53,019 (October 11, 1995), FERC Stats. & Regs. ] 31,026 
(1995), order on reh'g, Order No. 581-A., 61 FR 8,860 (March 6, 
1996), FERC Stats. & Regs. ] 31,032 (1996); see 18 CFR Sec.  158.10.
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    2. Subsequent to implementing the revisions required by Order No. 
581, in the conversion to the current electronic submission format, 
eForms, the General Information Instruction concerning the CPA 
Certification Statement requirements was inadvertently changed to allow 
the certification to be submitted within 30 days after the filing of 
the FERC Form Nos. 2 or 2-A, and to remove the flexible format.
    3. Therefore, to bring the General Information Instruction back 
into accord with the requirements of the Commission's regulations and 
Order No. 581, General Information Instruction III to the FERC Form 
Nos. 2 and 2-A is corrected as follows. The clause allowing for the CPA 
Certification Statement to be submitted within 30 days after the filing 
date of the FERC Form Nos. 2 or 2-A is deleted. The clause directing 
the standardized format of the CPA Certification Statement is also 
deleted, allowing the independent auditor to use a flexible format as 
prescribed in Order No. 581. The corrected paragraph, prescribed in 
Order No. 581, thus will read as follows:

    For the CPA certification, submit with the original submission 
of this form, a letter or report (not applicable to respondents 
classified as Class C or Class D prior to January 1, 1984) prepared 
in conformity with current standards of reporting which will: * * *

    Finally, we will direct the Secretary to publish this notice in the 
Federal Register

    By direction of the Commission.
Philis J. Posey,
Acting Secretary.
[FR Doc. E7-5890 Filed 3-30-07; 8:45 am]
BILLING CODE 6717-01-P