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Other analysts have also questioned the efficiency of several thermal plants and called for PPA's to be made public.
CEB has to initiate power sales agreements between the transmission monopoly and distribution units before December 2012.
Revenue separation and audited accounts for each unit in the CEB to be provided to the regulator by September.
Respondents at the public slammed the CEB for its opacity and almost all respondents said they could not give an opinion as the costs of the utility because there were no audited accounts or a separation between distribution and transmission and also generation in some cases.
The regulator also began the tariff revision proposal for 2013 from March on the basis of only costs filed for the first half of 2012 with the second half being estimated.
The CEB was also asked to set up 'Bulk Supply Transaction Account', a key tool in the tariff methodology to ascertain costs and cash flows.
The account has to be set up by June 2013.