a. Deliverables • FAC (Fuel Adjustment Cost) Proceedings ▪ Review pleadings, motions, workpapers, and filings submitted during the course of quarterly and semi-annual docketed proceedings complete written testimony within the 35-day period. ▪ Prepare data requests and review responses. ▪ Examine and periodically audit the appropriate books and records of the electric utilities as directed, pursuant to Ind.Code § 8-1-2- 42. Such examination (conducted virtually when possible) shall be made for the purpose of providing an opinion as to the FAC filing with reference to the following: • Whether the proposed fuel cost factors have been properly calculated; • Whether the fuel costs the utility paid result in an over or under collection of fuel costs;