Spreadsheet: 43724d1242333652-nested-if-statements-or-choose-statements-needed-for-multiple-conditions-formula-ques2
Sheet: KY

2008 (Q1) - Constellation New Energy Group Kentucky (CNEG)
 | BU Controls, including IT Controls | Key Controls Pre - CER | SOC Controls Pre- CER | KEY Controls as of 12/31/07 | SOC Controls as of 12/31/07 | Key Controls as of 03/31/08 | SOCs as if 03/31/08 | Key Controls as of 06/30/08 | SOCs as if 06/30/08 | Key Controls as of 09/30/08 | SOCs as if 09/30/08 | Key Controls as of 12/31/08 | SOCs as if 12/31/08 |  | Key Controls as of 3/31/09 | SOCs as if 3/31/09 | Risk Rating | Control Frequency | Corporate Audit CAP Coverage | Sample Size
Total - CNEG-KY |  | #N/A | #N/A | 33 | 34 | 26 | 28 | 30 | 28 | 32 | 32 | 31 | 29 |  | 29 | 29
Front Office
Billing |  | 3 | 3 | 5 | 1 | 5 | 1 | 5 | 1 | 5 | 1 | 4 | 1 |  | 4 | 1 | Medium
 |  |  | SOC 1 | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  | Medium | Monthly | NA | 3 | 1
 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  | Key Control 2 |  | Low | Monthly | NA | 1 | 2
 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  | Key Control 3 |  | Medium | Event Driven | NA
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4
 |  |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  | SOC 5 | Low | Monthly | NA | 1
 |  |  | SOC 6 | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  | Key Control 6 |  | Medium | Monthly | NA | 3
Cash Disbursements |  | 6 | 4 | 7 | 4 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 |  | 4 | 4 | Medium
 |  |  | SOC 1 | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  | Medium
 |  | Key Control 2 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 | Low
 |  | Key Control 3 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  | Key Control 4 |  | Low
 |  |  | SOC 5 | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  | Key Control 5 |  |  | Key Control 5 |  | Medium
 |  | Key Control 6 |  |  | SOC 6 |  | SOC 6 |  | SOC 6 |  | SOC 6 |  | SOC 6 |  |  | SOC 6 | Low
 |  | Key Control 7 |  | Key Control 7
 |  |  | SOC 8 |  | SOC 8
 | Moved to CCG - Baltimore - CA7 |  | SOC 9 | Key Control 9
 |  | Key Control 10 |  | Key Control 10 |  |  |  |  |  |  | SOC 8 |  | SOC 8 |  |  | SOC 8 | Low
 |  |  |  |  |  |  |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  |  | Key Control 9 |  | Medium
 | CA10 (Review of Citidirect Access) was moved to the CCG Treasury - Maintaining Wire Instructions process |  |  |  |  |  |  | Key Control 10
Cash Reciepts |  | 2 | 3 | 2 | 4 | 1 | 4 | 0 | 5 | 0 | 5 | 0 | 5 |  | 0 | 5 | Low
 |  |  | SOC 1 | Key Control 1 |  | Key Control 1 |  |  | SOC1 |  | SOC1 |  | SOC1 |  |  | SOC1 | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 | Low
 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  | Key Control 4 |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  | SOC 4 | Low
 |  | Key Control 5 |  |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  | SOC 5 | Low
 |  |  |  | Key Control 6
Collections & Bad Debt |  | 1 | 3 | 1 | 2 | 1 | 2 | 4 | 4 | 2 | 5 | 2 | 4 |  | 2 | 4 | High
 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 | Low
 |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 | Low
 | The [NAME] meeting and the distribution of meeting minutes are no longer considered  Key Controls because they are not relied upon to book journal entries. (Control 3) | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  | Key Control 3 |  |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  |  | SOC 4 |  |  |  |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  | Key Control 4 |  | High
 | New controls added in Q2 to incorporate CNEP policy to CNEG |  |  |  |  |  |  |  | SOC 5 |  | SOC 5 |  |  |  |  |  | Low
 |  |  |  |  |  |  |  |  | SOC 6 |  | SOC 6 |  | SOC 6 |  |  | SOC 6 | Low
 |  |  |  |  |  |  |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  |  | Key Control 7 |  | Medium
 |  |  |  |  |  |  |  | Key Control 8
Confirmations |  | 0 | 0 | 3 | 1 | 3 | 1 | 6 | 3 | 6 | 3 | 6 | 1 |  | 6 | 1 | High
 |  |  |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  | High
 |  |  |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  | Key Control 2 |  | High
 |  |  |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  |  |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  | Key Control 4 |  |  | Key Control 4 |  | High
 |  |  |  |  |  | Key Control 5 |  |  | SOC 5 |  | SOC 5
 | CA6 deleted in Q2 2008 |  |  |  |  | Key  Control 6
 |  |  |  |  |  |  |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  |  | Key Control 7 |  | Medium
 |  |  |  |  |  |  |  | Key Control 8 |  | Key Control 8 |  | Key Control 8 |  |  | Key Control 8 |  | Medium
 |  |  |  |  |  |  |  |  | SOC 9 |  | SOC 9
 |  |  |  |  |  |  |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  |  | Key Control 10 |  | High
 |  |  |  |  |  |  |  |  |  |  |  |  | SOC11 |  |  | SOC11 | Low
Contracts Administration |  | 2 | 1 | 2 | 2 | 1 | 2 | 1 | 2 | 1 | 2 | 1 | 2 |  | 1 | 2 | Low
 |  | Key Control 1 |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 | Low
 |  |  |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2 |  |  | Key Control 2 |  | Low
 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  | Key Control 4 |  | Key Control 4
Credit |  | 0 | 0 | 0 | 6 | 0 | 6 | 0 | 4 | 0 | 5 | 0 | 5 |  | 0 | 5 | Low
 |  |  |  |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  | SOC 1 |  |  | SOC 1 | Low
 |  |  |  |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  | SOC 2 |  |  | SOC 2 | Low
 |  |  |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  |  |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  | SOC 4 | Low
 |  |  |  |  | SOC 5 |  | SOC 5 |  |  |  | SOC 5 |  | SOC 5 |  |  | SOC 5 | Low
 | SOC 6 moved to Collections process |  |  |  | SOC 6 |  | SOC 6
End User Tools |  | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  | Low
 |  |  | SOC 1 |  |  |  |  |  |  |  |  |  |  |  |  |  | Low
Financial Transactions |  | 1 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |  |  |  |  |  | Low
 |  | Key Control 1 |  |  | SOC 1 |  |  |  |  |  |  |  |  |  |  |  | Low
 |  |  | SOC 2 |  |  |  |  |  |  |  |  |  |  |  |  |  | Low
 |  |  | SOC 2 |  |  |  |  |  |  |  |  |  |  |  |  |  | High
Gas Operations |  | 6 | 1 | 5 | 5 | 6 | 4 | 6 | 4 | 6 | 4 | 5 | 5 |  | 5 | 5 | High
 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  | High
 | SOC2 deleted Q1, 2008 | Key Control 2 |  |  | SOC 2
 |  | Key Control 3 |  |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  | SOC 3 |  |  | SOC 3 | Low
 |  | Key Control 4 |  |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  | SOC 4 |  |  | SOC 4 | Low
 | Non SOX Control |  |  |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  | SOC 5 | Low
 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  | Key Control 6
 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  | Key Control 7 |  |  | Key Control 7 |  | Medium
 | Non SOX Control |  |  |  | SOC 8 |  | SOC 8 |  | SOC 8 |  | SOC 8 |  | SOC 8 |  |  | SOC 8 | Low
 |  |  | SOC 9 | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  | Key Control 9 |  |  | Key Control 9 |  | Medium
 |  |  |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  | Key Control 10 |  |  | Key Control 10 |  | Low
 |  |  |  |  |  | Key Control 11 |  | Key Control 11 |  | Key Control 11 |  | Key Control 11 |  |  | Key Control 11 |  | High
 |  |  |  |  |  |  |  |  |  |  |  |  | SOC 12 |  |  | SOC 12 | Low
Monthly Accounting Close |  | 3 | 2 | 4 | 1 | 3 | 1 | 3 | 0 | 3 | 0 | 4 | 0 |  | 0 | 0
 | Deleted SOC1 - T&A analysis in Q2, 2008 |  | SOC 1 |  | SOC 1 |  | SOC 1
 | Moved to common processes tab | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2 |  | Key Controls 2
 |  | Key Controls 3 |  | Key Controls 3
 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4 |  | Key Controls 4
 |  |  | SOC 5 | Key Controls 5 |  | Key Controls 5 |  | Key Controls 5 |  | Key Controls 5 |  | Key Controls 5
 |  |  |  |  |  |  |  |  |  |  |  | Key Controls 6
Revenue & CoS Accrual |  | 3 | 1 | 3 | 1 | 3 | 1 | 2 | 2 | 5 | 3 | 5 | 2 |  | 5 | 2 | High
 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  | Key Control 1 |  |  | Key Control 1 |  | High
 |  | Key Control 2 |  | Key Control 2 |  | Key Control 2
 |  |  | SOC 3 | Key Control 3 |  | Key Control 3
 |  |  |  |  |  |  |  |  | SOC 4 |  | SOC 4
 |  | Key Control 4 |  |  | SOC 4 |  | SOC 4 |  | SOC 5 |  | SOC 5 |  | SOC 5 |  |  | SOC 5 | Low
 |  |  |  |  |  |  |  | Key Control 6 |  | Key Control 6 |  | Key Control 6 |  |  | Key Control 6 |  | High
 |  |  |  |  |  |  |  |  |  | Key Control 7 |  | Key Control 7 |  |  | Key Control 7 |  | Medium
 |  |  |  |  |  |  |  |  |  |  | SOC 8 |  | SOC 8 |  |  | SOC 8 | Low
 |  |  |  |  |  |  |  |  |  | Key Control 9 |  | Key Control 9 |  |  | Key Control 9 |  | High
 |  |  |  |  |  |  |  |  |  | Key Control 10 |  | Key Control 10 |  |  | Key Control 10 |  | High
Supply & Tranportation |  | 3 | 1 | 1 | 2 | 0 | 0 | 0 | 0 | 0 | 0
 |  | Key Control 1 |  |  | SOC 1
 |  | Key Control 2 |  |  | SOC 2
 |  |  |  | Key Control 3
 |  | Key Control 4
 | All moved to Houston in Q1, 2008 |  | SOC 5
Tax |  | 0 | 0 | 0 | 4 | 0 | 3 | 0 | 0 | 0 | 0
 | All moved to Baltimore in Q2, 2008 |  |  |  | SOC 1 |  | SOC 1
 |  |  |  |  | SOC 2 |  | SOC 2
 |  |  |  |  | SOC 3 |  | SOC 3
 |  |  |  |  | SOC 4
 |  |  |  |  |  |  | SOC5
Calculating & Monitoring FAS 133 |  | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
 | All moved to Houston in Q4, 2008 | Key Control 2
Bidweek Process |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 0 | 2 | 0 |  | 2 | 0 | Medium
 |  |  |  |  |  |  |  |  |  | Key Control 1 |  | Key Control1 |  |  | Key Control1 |  | Medium
 |  |  |  |  |  |  |  |  |  | Key Controls 2 |  | Key Control 2 |  |  | Key Control 2 |  | Medium