Specifications include, but are not limited to: Development’s objective in issuing this RFP is to engage a qualified, independent third party (the Contractor) to conduct a review and perform an evaluation (the Review) of the PIPP Plus-related reporting, accounting, and audit practices and procedures of specific Ohio EDUs to determine if those practices and procedures are adequate to assure that the monthly requests for reimbursement and remittances submitted to Development by the EDU are consistent with the requirements of ORC Section 4928.51, http://codes.ohio.gov/orc/4928.51, and the provisions of the individual agreements between the EDUs and Development governing this subject. Upon completion of the Review, the Contractor will provide a written report (the Report) to Development setting out the results of the Review. If, as a result of the Review, the Contractor determines that the PIPP Plus-related reporting, accounting, and/or audit practices and procedures of the EDU in question are not sufficient to provide reasonable assurance that requests for reimbursement and remittances submitted to Development are accurate and valid, the Contractor will include in the Report recommended changes to the reporting, accounting, and audit practices and procedures of the EDU which, if implemented, would provide reasonable assurance as to the accuracy and validity of such requests for reimbursement and remittances. As a part of the Review, the Contractor will identify, by means of a statistical analysis or otherwise, the confidence level in the accuracy and validity of reimbursement requests and remittances under the EDU’s current internal and external audit practices and procedures and, if that confidence level is deemed unsatisfactory in view of the objective of this RFP, the confidence level that would result if the changes in the reporting, accounting, and audit practices and procedures recommended by the Contractor were to be implemented. As defined in this RFP, the Work does not contemplate that the Contractor will perform a full-scale audit of the reimbursement requests and remittances submitted by the EDU to Development over a specified historical period. However, the Contractor may sample accounts to develop evidence as to the efficacy of the EDU’s current reporting, accounting, and audit practices and procedures. The Contractor will review and supply responses to all EDU’s in a two-year period. The first year beginning in July 2019 the Contractor will review the EDUs of the American Electric Power Companies: Columbus Southern Power (CSP) and Ohio Power (OP); Dayton Power and Light (DPL); and Duke Energy Ohio (DEO). Contractor will determine a statistically ‘useful sample size’ based on estimated monthly participants of AEP (CSP, OP), DPL, and DEO. The selected Contractor will prepare a single Report each for the DPL and DEO companies. The selected Contractor will prepare 2 Reports for the AEP companies. The EDUs that will be subject to the Contractor’s Review in the second year (July 2020) are the First Energy Companies: Cleveland Electric Illuminating (CEI), Ohio Edison (OhEd) and Toledo Edison (TolEd). Contractor will determine a statistically ‘useful sample size’ based on estimated monthly participants of CEI, OhEd, and TolEd. The selected Contractor will prepare a single Report for the First Energy companies.