Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)

Issued Date
December 14, 2018

[read complete report - pdf]

Audit Objective

Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines.

Key Findings

  • The Board did not adopt adequate written policies or procedures, and management did not provide sufficient oversight.
  • Twenty-six applications for energy rebates totaling $127,000 did not have sufficient technical documentation attached and 25 totaling $150,876 did not have required documentation to clearly identify the type and/or quantity of materials purchased.
  • Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 over a six-month period.

Key Recommendations

  • Adopt written policies and procedures for processing and reviewing rebates and credits.
  • Ensure all rebates and credits have appropriate documentation and are paid at appropriate rates.
  • Provide adequate management oversight.

BPU officials agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the BPU’s response.