Accounting Matters
The Federal Energy Regulatory Commission is responsible for the accounting
and financial reporting of its jurisdictional companies. This is accomplished
through the development and maintenance of the Commission's Uniform System of
Accounts (USofA) and the issuances of various accounting rulemakings, guidances,
and releases.
Browse by Topic
Users can browse various accounting rulemakings, guidances, and releases by topics
in alphabetical order.
Uniform System of Accounts
Electric Public Utilities & Licensees, Natural Gas, and Oil Pipeline companies
within FERC jurisdiction are required to maintain their books and records in
accordance with the Commission's Uniform System of Accounts (USofA).
Accounting Rulemakings
Accounting rulemakings provide official rules and regulations on accounting and
financial reporting issues and can be looked up by docket number.
Accounting Guidance
Accounting guidance's provide interpretations of a general nature of existing
FERC accounting and financial reporting rules and regulations and can be looked
up by docket number.
Accounting Releases
Accounting releases provide interpretations of a more specific and technical
nature of existing FERC accounting and financial reporting rules and regulations
and can be looked up by docket number.
Refund Interest Rates
The Commission, on a quarterly basis, publishes interest rates for oil, natural
gas, and electricity for determination of refund purposes.
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Contact Information
Scott Molony, Chief Accountant, Office of Enforcement
Telephone: 202-502-8919
Email: scott.molony@ferc.gov
Michelle Veloso, Acting Director, Division of Financial Regulation
Telephone: 202-502-8363
Email: michelle.veloso@ferc.gov
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eFile
The Commission strongly encourages jurisdictional
entities to make accounting filings and requests electronically.
To learn more, visit our:
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