The City Services Auditor Division (CSA) of the Office of the Controller (Controller) engaged Sjoberg Evashenk Consulting, Inc., to audit the franchise fees NRG Energy Center San Francisco LLC (NRG) paid to the City and County of San Francisco (City) to use city streets to install, construct, maintain, and operate steam pipe conduits for distributing steam for heating purposes. We found that NRG complied with its obligations under the franchise agreement and the relevant provisions of the San Francisco Administrative Code. NRG reported $31,143,698 in total gross receipts and $15,911,343 in gross receipts subject to the franchise fee and paid $318,207 in franchise fees to the City in accordance with the franchise agreement.

The full report can be found here.