Fla. Admin. Code R. 25-30.450
In each instance, the utility must be able to support any schedule submitted, as well as any adjustments or allocations relied on by the utility. The work sheets, etc., supporting the schedules and data submitted must be organized in a systematic and rational manner so as to enable Commission personnel to verify the schedules in an expedient manner and minimum amount of time. The supporting work sheets, etc., shall list all reference sources necessary to enable Commission personnel to trace to original source of entry into the financial and accounting system and, in addition, verify amounts to the appropriate schedules.
Fla. Admin. Code Ann. R. 25-30.450
Rulemaking Authority 367.121 FS. Law Implemented 367.081 FS.
New 6-10-75, Formerly 25-10.177, Amended 1-31-00.