Document: NRC Regulatory Guide
Document ID: 8ebf2253-f3d2-4bcd-ac80-7cbf6ab8d420
Document Type: regulatory_guide
Title: Assuring the Availability of Funds for Decommissioning Nuclear Reactors + HISTORY –HISTORY 02/2022 – DG-1348 Revision 1, Proposed Revision 3 06/2018 – DG-1348 , Proposed Revision 3 11/2016 – Periodic Review of Revision 2 – Reviewed with no issues identified 01/2011 – DG-1229 , Proposed Revision 2 05/2001 – DG-1106 , Proposed Revision 1 05/1989 – DG-1003 , Proposed Revision 0 (Rev. 1)
Source: NRC Regulatory Guide Division 1
Source URL: https://www.nrc.gov/docs/ML2134/ML21347A081.pdf
Revision Date: 2023-05
Chapter: 
Section ID: RG-1.159
CFR Part: 
CFR Title: 

Content:
______ * Denotes figures derived from financial statements. ** Tangible net worth is defined as net worth minus goodwill, patents, trademarks, and copyrights. DG-1348 Revision 1, Appendix A, Page A-29 APPENDIX A-6.4 EXAMPLE OF AUDITOR’S SPECIAL REPORT BY CERTIFIED PUBLIC ACCOUNTANT CONFIRMATION OF CHIEF FINANCIAL OFFICER’S LETTER We have examined the financial statements of [company name] for the year ended [date], and have issued our report thereon, dated [date]. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary. The [company name] has prepared documents to demonstrate its financial responsibility under the NRC’s financial assurance regulations, under Title 10, Part 50, of the Code of Federal Regulations. This letter is furnished to assist the licensee, [insert NRC license number and name], in complying with these regulations and should not be used for other purposes. The attached schedule reconciles the specified information furnished in the chief financial officer’s (CFO’s) letter in response to the regulations with the company’s financial statements. In connection therewith, we have confirmed that the amounts in the column “Per Financial Statements” agree with amounts contained in the company’s financial statements for the year ended [date]; confirmed that the amount in the column “Per CEO’s Letter” agrees with the letter prepared in response to the NRC’s request; confirmed that the amount in the column “Reconciling Items” agrees with analyses prepared by the company setting forth the indicated items; and recomputed the totals and percentages. Because the procedures in 1–4 above do not constitute a full examination made in accordance with generally accepted auditing standards, we do not express an opinion on the manner in which the amounts were derived in the items referred