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2006 Georgia Code - 46-2A-2
46-2A-2. (a) Not more frequently than every five years,
the commission shall cause to be performed a management audit of
each electric utility to determine whether it is being managed in
an efficient and effective manner. (b) The management audit provided for in this
Code section shall be performed by a qualified and reputable
management auditor of national reputation, to be selected by the
commission from a list of not less than three such auditors, which
list shall be made up by mutual agreement of the commission and the
electric utility. The management auditor shall report the results
of the audit to the commission. (c) In the event that the commission and the
electric utility are unable to agree on a list of management
auditors, either party may petition the Superior Court of Fulton
County to select, within 30 days of filing, such a list after a
hearing on the petition. (d)
The audited electric utility shall pay for the management audit.
The cost of the management audit shall be recognized by the
commission as an operating expense of the utility; and the
utility´s rates shall be fixed by the commission to recover
this retail expense amortized over such period as the commission
may direct.
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