Eversource 2005 Annual Report Download - page 47

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45
Management is responsible for the preparation, integrity, and fair
presentation of the accompanying consolidated financial statements
of Northeast Utilities and subsidiaries (NU) and of other sections of
this annual report. These financial statements, which were audited
by Deloitte & Touche LLP, have been prepared in conformity with
accounting principles generally accepted in the United States of
America using estimates and judgments, where required, and giving
consideration to materiality.
Additionally, management is responsible for establishing and maintaining
adequate internal controls over financial reporting. Under the supervision
and with the participation of management, including our principal
executive officer and principal financial officer, NU conducted an
evaluation of the effectiveness of internal controls over financial
reporting based on criteria established in Internal Control – Integrated
Framework issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Based on this evaluation under the
framework in COSO, management concluded that our internal controls
over financial reporting were effective as of December 31, 2005.
Deloitte & Touche LLP has issued an attestation report on management’s
assessment of internal controls over financial reporting.
March 7, 2006
COMPANY REPORT ON INTERNAL
CONTROLS OVER FINANCIAL REPORTING