Developing better instincts for which accounts are worth deep investigation. What patterns or anomalies do experienced auditors look for that typically indicate billing errors? Want to get better at prioritizing my time on accounts most likely to have problems.
Red flags that indicate billing errors
Lenny - sudden jumps in demand charges without corresponding usage increases. Often indicates CT ratio problems or meter multiplier errors. Also watch for accounts where power factor penalties appear and disappear randomly - suggests billing system glitches or incorrect penalty calculations.
Accounts that have been on the same rate schedule for 5+ years without review are prime candidates. Tariffs change, businesses change, but rate assignments often don't get updated. Also any account with multiple meters or complex billing arrangements - more moving parts means more opportunities for errors.
Any account where fuel adjustment charges seem disproportionately high compared to base rates. Sometimes utilities apply fuel adjustments incorrectly or fail to remove temporary surcharges. Also check accounts that went through ownership changes - billing setup often gets confused during transitions.
Accounts with consistent power factor penalties but no obvious cause. Sometimes the utility's power factor measurement equipment is faulty or they're applying penalties to the wrong rate components. Had one account paying PF penalties on transmission charges when tariff only allowed penalties on distribution charges.
Look for seasonal businesses on time-of-use rates where the demand charges don't make sense for their usage patterns. Had a ski resort on an industrial rate paying peak demand charges in summer when they were basically shut down. $18K annual savings just from rate schedule change.