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Operations | Internal Audit

The GPA Internal Audit Office provides independent, objective assurance and consulting services designed to add value and improve GPA’s operations. The IAO aggressively administers the Revenue Protection Program for the prevention and detection of unauthorized electricity use. Under this mission, the IAO

As opportunities for improving management control, governance processes, risk management, profitability, and GPA’s image may be identified during audits, they are communicated to the appropriate level of management.

Revenue Protection Program
Hundreds of thousands of dollars are stolen from GPA annually due to energy theft - the unauthorized use of electricity through deliberate and intentional act by a customer to obtain unmetered or partially unmetered power without proper compensation. Consequently, these costs are somehow passed to upstanding customers. The GPA Revenue Protection Service (RPS) is dedicated to preventing, detecting, investigating, and recovering lost revenue due to electricity theft. It is our goal to mitigate energy theft, thereby keeping rates from reflecting any theft-related losses. GPA has established several options for the public to confidentially report suspected fraud, waste, or abuse.

Reporting Energy Theft
An increasing number of energy theft or “meter tampering cases” has been reported and confirmed. In Guam alone, the estimated amount of money lost each year to energy theft is in hundreds of thousands. Unfortunately, in the end, it's the customer that ends up paying for the loss - a key reason why GPA is working hard to prevent the problem. Energy theft is a crime punishable by law, and it can be highly dangerous. Many meter tampering and energy theft activities result in electrocution, fire, explosion - even death.

Detecting Energy Theft
If you observe any of the following, it could indicate energy theft.

Help Prevent Energy Theft
With the help of our customers, GPA can increase efforts to reduce meter tampering and energy theft. If you are aware of or have information about possible energy theft, you can submit information anonymously to the Internal Audit Revenue Protection Service:

Please be specific and provide a description of the situation, location address, how long it’s been occurring (if known) and the name(s) of the suspected energy thief (if known). All concerns and hotline tips received are held in strict confidence.

Additional Resources
Resolution 2017-26 CCU Audit Committee__June2017.pdf
SP-121 Meter Tampering-Illegal Hookup - Investigating & Reporting (REVISED) 2.01.17.pdf