Attached files
Exhibit
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
Certification
Pursuant to 18 U.S.C. Section 1350 (Adopted Pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002)
I,
Michael R. Cunningham, certify that:
1.
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I
have reviewed this quarterly report on Form 10-Q of Chugach Electric
Association, Inc.;
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2.
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Based
on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this
report;
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3.
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Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of Chugach as
of, and for, the periods presented in this
report;
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4.
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Chugach’s
other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for
Chugach and have:
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a)
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Designed
such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being
prepared;
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b)
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Designed
such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles;
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c)
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Evaluated
the effectiveness of Chugach’s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by
this report based on such evaluation;
and
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d)
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Disclosed
in this report any change in our internal control over financial reporting
that occurred during the first fiscal quarter that has materially
affected, or is reasonably likely to materially affect, our internal
control over financial reporting;
and
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5.
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The
other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to our auditors
and the audit committee of our Board of
Directors:
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a)
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All
significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect our ability to record, process,
summarize and report financial information;
and
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b)
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Any
fraud, whether or not material, that involves management or other
employees who have a significant role in our internal control over
financial reporting.
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Date:
November 13, 2009
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/s/ Michael R.
Cunningham
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Michael
R. Cunningham
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Chief
Financial Officer
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Principal
Financial Officer
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