[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-255246-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-255246-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","appendix-4d-deloitte-pr19-assessment-support-letter","Appendix 4d - Deloitte PR19 Assessment Support Letter","","Cover letter for Yorkshire Water Services Ltd introducing Deloitte’s PR19 assurance support role in preparation for the Price Review 2019 (PR19) business plan submission. The letter explains the purpose, background, and scope under a referenced engagement letter, aligning with Ofwat expectations for Board assurance. It outlines seven assessment areas, including resilience framework, financial assumptions and financeability, customer affordability and vulnerability, efficiency and innovation, key model and spreadsheet controls, scenarios and financial resilience, and data table procedures delivered in separate phases.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/appendix-4d-deloitte-pr19-assessment-support-letter/255246/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/appendix-4d-deloitte-pr19-assessment-support-letter/255246.png","ImageObject",442,249,{"name":42,"@type":43},"Bintang","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-19","2026-09-13",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",9,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of this appendix 4d letter?","Question",{"text":63,"@type":64},"It provides background on Deloitte’s PR19 assurance support role, including the work scope and summary findings, prepared for Yorkshire Water to assess key elements of the PR19 business plan submission.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What expectation does Ofwat set for Boards in PR19?",{"text":68,"@type":64},"Boards are expected to provide an assurance statement explaining how they challenged and satisfied themselves that all elements add up to a high-quality, deliverable plan.",{"name":70,"@type":61,"acceptedAnswer":71},"Which seven assessment areas does Deloitte cover under the PR19 assurance approach?",{"text":72,"@type":64},"Resilience Framework; Financial assumptions and financeability; Customer affordability and vulnerability; Efficiency and innovation; Key financial model and spreadsheet controls; Financial resilience, economic and company scenarios; and Data tables (procedures delivered in three phases).","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},255246,1790741800,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":26},962085564381,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Appendix 4d: Deloitte PR19 Assessment  \nSupport  \n[www.deloitte.co.uk](www.deloitte.co.uk)  \n29 August 2018  \nYorkshire Water Services Ltd Western House  \nWestern Way Bradford BD6 2SZ  \nFor the attention of the Regulation Director  \nDear Sir  \nPrice Review 2019 (PR19) Assurance Support  \nThis summary letter provides the background to our PR19 assurance support role, the scope of our work and the summary findings. This letter and our related reports were prepared under the terms of our engagement letter dated 25 April 2018 solely for Yorkshire Water use for the purpose of assessing key elements of Yorkshire Water’s development of the PR19 business plan submission.  \nIntroduction  \nIn its final methodology Ofwat sets out the expectation for Boards to ‘provide us with an assurance statement that explains, among other things, how it has challenged and satisfied itself that all the elements add up to a plan that is high quality and deliverable’.  \nTo achieve this, Yorkshire Water has developed a supporting assurance plan (1st, 2nd and 3rd levels) within its PR19 Programme, to assess whether the elements of the plan are of the required quality prior to submission.  \nAs part of this overall assurance plan, Yorkshire Water requested that Deloitte provide assurance support in specific areas (in a 3rd level capacity) . This was one element of the 3rd level assurance activities put in place by Yorkshire Water, with other activities undertaken by other third parties. Yorkshire Water remained responsible for overall delivery of the assurance plan, collating the results of individual assurance activities and the assurance statements provided by the Board.  \nScope of work  \nYorkshire Water engaged Deloitte to carry out seven assessments as part of its overall PR19 assurance approach. A terms of reference was agreed for each of the assessments prior to commencement. The scope of each of the assessments is summarised below:  \n􀁸 Resilience Framework: Yorkshire Water has established a framework to measure, monitor and improve the resilience of specific elements of their business. We assessed the design of this framework, with other 3rd line providers then assessing its implementation and use in resilience planning.  \n􀁸 Financial assumptions and financeability: the financeability of Yorkshire Water is fundamental to the suitability of the PR19 plan. We assessed the consistency of the financeability documents with Ofwat guidance; the robustness of the evidence base in the documents submitted where Ofwat guidance was not available; whether the relevant financial ratios have been calculated using both the actual and the notional capital structure; and the inputs/key assumptions used to calculate the financeability ratios and their appropriate inclusion.  \n􀁸 Customer affordability and vulnerability: this focused on assessing Yorkshire Water’s approach to setting bills that are affordable. It covered overall affordability, affordability in the long-term and affordability for those struggling, or at risk of struggling, to pay. Our vulnerability work focused on how Yorkshire Water has identified vulnerable groups and put plans in place to provide efficient and effective support mechanisms.  \n􀁸 Efficiency and innovation: Yorkshire Water has identified initiatives to drive efficiencies across its business. We assessed how the overall level of efficiency has been measured against comparators, how efficiencies have been qualified and the extent to which mechanisms to deliver this programme have been put in place. It also has established processes to foster innovation, in terms of efficiency, safety and quality of service. We assessed these processes and the work undertaken to date by Yorkshire Water to establish a culture of innovation.  \n􀁸 Key financial model and spreadsheet controls: several key PR19 data tables rely on outputs  \nfrom the Ofwat final financial model. We assessed how Yorkshire Water managed this model, including spreadsheet controls, how t","cbCaitBwqOzDRdEE","https://ap.wps.com/l/cbCaitBwqOzDRdEE","pdf",483742,"English","# Introduction\n## Scope of work\n## Resilience Framework\n## Financial assumptions and financeability\n## Customer affordability and vulnerability\n## Efficiency and innovation\n## Key financial model and spreadsheet controls\n## Financial resilience, economic and company scenarios\n## Data tables","[{\"question\":\"What is the purpose of this appendix 4d letter?\",\"answer\":\"It provides background on Deloitte’s PR19 assurance support role, including the work scope and summary findings, prepared for Yorkshire Water to assess key elements of the PR19 business plan submission.\"},{\"question\":\"What expectation does Ofwat set for Boards in PR19?\",\"answer\":\"Boards are expected to provide an assurance statement explaining how they challenged and satisfied themselves that all elements add up to a high-quality, deliverable plan.\"},{\"question\":\"Which seven assessment areas does Deloitte cover under the PR19 assurance approach?\",\"answer\":\"Resilience Framework; Financial assumptions and financeability; Customer affordability and vulnerability; Efficiency and innovation; Key financial model and spreadsheet controls; Financial resilience, economic and company scenarios; and Data tables (procedures delivered in three phases).\"}]","Appendix 4d - Deloitte PR19 Assessment Support Letter | PDF",1789287599]