Division of Water and Audits Raminder Kahlon, Director The Water Division supports the Commission by investigating water and sewer system service quality issues and analyzing and processing utility rate change requests. Water Division auditors, engineers, analysts and financial experts prepare testimony and analytical reports and work directly with utility management to track and certify compliance with Commission requirements. The Division is divided into two branches: The Utility Audit, Finance and Compliance Branch (ACB) - ACB provides financial information, audits and investigates compliance with Commission orders upon request. It is made up of auditors and financial analysts and manages the utilities' Annual Reports and other financial data. It sets utilities' return on equity and creates audit reports that assist ORA in its proceedings, as well as reviewing requests for approval of long term debt. It performs internal audits of the Commission and assists other Commission Divisions in auditing other industries. Please read our mission statement. The Water and Sewer Advisory Branch (WB) - WB aids the Commission in regulating rates and services of water and sewer system utilities with less than 10,000 service connections and monitors compliance with Commission orders for all utilities. It processes advice letters which a utility may file to request a minor change in rates or another action required of the Commission but which does not need a formal proceeding. WB provides advisory support to the Administrative Law Judge Division and to the Assigned Commissioner in formal proceedings. WB also issues advisory reports and studies.