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Title: Transportation Audits In( God We Trust, All Others We Audit)
Author: Donald R. Ashton
Source: American Gas Association 1983
Year Published: 1983
Abstract: This paper reviews third party audits of the transportation function at thirty-five different utilities. The complete paper is divided into three sections. The first provides a general overview of the audits, highlighting those areas most frequently identified in several companies. Examples include organization, policies, procedures, systems and practices. The second section is a copy of the American Gas Association Transportation Department Guidelines, reproduced with permission of the Association. The third section reproduces the actual transportation audits, excerpted directly from the corporate audits. Since the audits were performed several years ago and the findings were generally no longer applicable to the subject utility, neither the utility nor the audit firm were identified.

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