Iowa Admin. Code r. 199-31.2

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 199-31.2 - Availability of records

(1)Separate records. All affiliates of a public utility shall maintain records that are separate from the records of the public utility.

(2)Records to be maintained. The records maintained by each affiliate and made available for inspection through the public utility shall include but are not limited to ledgers; balance sheets; income statements, both consolidated and consolidating; documents depicting accounts payable and vouchers; purchase orders; time sheets; journal entries; source and supporting documents for all transactions; supporting documents and models for all forecasts of affiliates used by the public utility; all contracts, including summaries of unwritten contracts or agreements; a description of methods used to allocate revenues, expenses, and investments among affiliates or jurisdictions, including supporting detail; and copies of all filings required by other state and federal agencies.

(3)Method of inspection. The records of each affiliate are to be made available to the commission. Upon receipt of a formal request in writing from the commission for information, the public utility shall produce the requested information within seven days. Upon a showing of good cause, the commission may approve additional time for response.

Iowa Admin. Code r. 199-31.2

Amended by IAB May 10, 2017/Volume XXXIX, Number 23, effective 6/14/2017

Adopted by IAB May 15, 2024/Volume XLVI, Number 24, effective 6/19/2024

Editorial change: IAC Supplement 7/24/2024