Use of Sampling Techniques. The Independent CPA will review each expenditure valued at more than $100,000 over the period covered by, and as reported in, the Economic Benefits Report. At its discretion, the Independent CPA may rely on sampling of representative expenditures under $100,000. If sampling is used, however, the Independent CPA must review a sample of transactions to be determined by the value and number of items included in the overall population, but no fewer than one hundred fifty (150) such transactions or the number of such transactions that the Independent CPA determines would be statistically significant, whichever is greater. If sampling is used, the Independent CPA must also disclose the population and sample size in the AUPR.
Use of Sampling Techniques. The IM will review each invoice valued at more than $1,000,000. The IM will rely on representative sampling of invoices valued at less than $1,000,000. If sampling is used, the IM must review a sample of invoices that the IM reasonably determines would be statistically significant. If sampling is used, the IM must also disclose its sampling methodology, including applicable population and sample size, in the AUPR.
Use of Sampling Techniques. The Independent CPA will review each expenditure valued at more than $50,000 over the period covered by, and as reported in, the Economic Benefits Report. At its discretion, the Independent CPA may rely on sampling of representative expenditures under $50,000. If sampling is used, however, the Independent CPA must review a sample of transactions to be determined by the value and number of items included in the overall population, but no fewer than 150 such transactions or the number of such transactions that the Independent CPA determines would be statistically significant, whichever is greater. If sampling is used, the Independent CPA must also disclose the population and sample size in the AUPR. Applying General Procedures to Specific Circumstances. This document provides guidance and specific examples of the procedures to be performed in providing NYSERDA with assurances as to the accuracy and completeness of Seller’s Economic Benefits Report. Because accounting systems and data structures vary among companies, the requirements described in this Exhibit F are not intended to be all-inclusive, but rather represent the guidance and principles to be applied in performing tests of the documentation associated with the information submitted to NYSERDA by Seller and the third-party generators whose Resources are included within the Selected Project. General Notes on Performing the AUPR.
Use of Sampling Techniques. The Independent CPA will review each expenditure valued at more than $50,000 over the period covered by, and as reported in, the Economic Benefits Report. At its discretion, the Independent CPA may rely on sampling of representative expenditures under $50,000. If sampling is used, however, the Independent CPA must review a sample of transactions to be determined by the value and number of items included in the overall population, but no fewer than 150 such transactions or the number of such transactions that the Independent CPA determines would be statistically significant, whichever is greater. If sampling is used, the Independent CPA must also disclose the population and sample size in the AUPR. Applying General Procedures to Specific Circumstances. This document provides guidance and specific examples of the procedures to be performed in providing NYSERDA with assurances as to the accuracy and completeness of Seller’s Economic Benefits Report. Because accounting systems and data structures vary among companies, the requirements described in this Exhibit I are not intended to be all-inclusive, but rather represent the guidance and principles to be applied in performing tests of the documentation associated with the information submitted to NYSERDA by Seller. General Notes on Performing the AUPR.
