Tariff Pricing Attachment O Review Role
Tariff Pricing reviews every transmission owner’s Attachment O Formula Rate submission package before incorporating their Revenue Requirements into Transmission Rates.
What is Tariff Pricing’s Role in reviewing the transmission owner’s Attachment O Formula Rate submission?
Tariff Pricing’s role is described in the Transmission Provider Formulaic Rates Description section of Attachment O – Rate Formulae in the MISO Tariff.
- Tariff Pricing will review the Attachment O submissions for accuracy against the FERC Form 1, The RUS Form 12, or the EIA Form 412 reports, whichever is appropriate.
- Tariff Pricing is not performing a full financial audit of the information.
- Tariff Pricing will not provide Accounting advice (what account to use, etc). That is the responsibility of the Transmission Owner’s Finance Department with reliance on the FERC Uniform System of Accounts (USoA) (Link provided below).
- If interested parties have questions about the materials provided in the Attachment O submissions, it is the responsibility of the Transmission Owner to explain/support the material in their Attachment O submissions.
FERC Uniform System of Accounts