Fonte: ANEEL 
The Manual for the Auditing of the Energy Efficiency (EE) and Technological Research and Development (R&D) of the Electric Energy Sector was approved by the Collegiate Board of the Brazilian Electricity Regulatory Board (ANEEL) last Tuesday (6/26). The objective is to assist in evaluation processes of results obtained through the execution and inspection of each project and program.It was thus established that the auditing company should be registered at the Brazilian Securities and Exchange Commission – CVM.Furthermore, the manual defines the scope, terms and periods for the technical and accounting audit report for each cycle and program, and the coverage of contracting costs that may be recognized as an investment made in the respective program.

The manual also follows the regulatory dynamic in effect for R&D and EE projects, with one of the main changes being the conception and conduction of projects by agents.Thus, only at the end of works will there be an independent audit to verify spending made and send the reports elaborated to ANEEL's technical area that will evaluate the result and if needed request complementary diligence of inspection areas.

Manual approval was preceded by a public hearing in which contributions were received from agents that basically addressed points related to Audit Reports, periods, elaboration costs, accrediting, scope and procedures, proof and necessary information, among other matters.