Specifications include, but are not limited to: } The Commission initiates a management/performance audit of Duke Energy Ohio, Inc. The M/P audit is designed to investigate the Company’s management policies and operational procedures. The audit should determine the Company’s effectiveness in fuel procurement to achieve an adequate and reliable supply of natural gas at minimum prices. The audit will examine capacity entitlements to ensure the appropriate levels are maintained to meet Duke’s service requirements and obligations. The audit will assess the terms and conditions of Duke’s sales and transportation service offering to ensure the appropriate allocation of costs exists between sales and transportation customers and any adverse impact of transportation customers on sales customers is minimized. The auditor shall be familiar with and comply with all: • Generally Accepted Accounting Principles (GAAP). • Federal Energy Regulatory Commission (FERC) Uniform System of Accounts. • Gas Cost Recovery Mechanism (GCR). • Stipulation, Opinion and Order, Management and Performance Audit Report, and other filings in Case Nos. 21-218-GA-GCR and 21-903-GA-EXM.