Accounting and Auditing Committee

Mission Statement
Advise the Steering Committee on accounting and auditing issues affecting non-operating owners of nuclear power plants. Provide an informal forum for the exchange of ideas and information on accounting and auditing problems encountered by non-operating owners.

This committee is open to all individuals employed by non-operating owners of nuclear plants, agencies which have long-term financial interests in nuclear plants, and others attending NNOG conferences in conformance with the NNOG Policy Statement on attendance.

Committee Focus
This committee focuses on accounting, auditing and other financial issues associated with nuclear power plant construction, operations, maintenance, capital improvement, fuel supply, and decommissioning. However, any NNOG conference attendee is welcome to attend, observe, and/or actively participate in the committee meetings.

Current Activities
Maintain on-going discussions and evaluations of methodologies and procedures for nuclear plant cost assignments between operating and non-operating owners, including allocation of the operating owners’ administrative and general (Aamp;G) expenses to the non-operating owners.

Discuss current and proposed accounting and auditing pronouncements (e.g. FAS Board rulings) which may affect cost allocations to non-operating owners.

Develop accounting and auditing topics of interest for presentation at future NNOG conferences.

Convey to the NNOG Steering Committee any information or material to assist in the overall benefit of the NNOG organization.

Maintain NNOG certification with the National Association of State Boards of Accounting (NASBA) and arrange for the maintenance of NNOG records in support of that certification.

Elect Committee Chair and Vice-Chair, prepare meeting minutes, and appoint sub-committees as appropriate.

Accounting and Auditing Committee Leadership



If you have any questions regarding the Accounting and Auditing Committee, please contact the Committee Leadership.