Section Puc 1107.03 - F-16 Annual Report(a) Each utility which maintains its books on a calendar year basis shall file a completed "Annual Report" with the commission annually on or before March 31st.(b) Each utility which maintains its books on a fiscal year which does not coincide with a calendar year shall file a completed "Annual Report" with the commission no later than 90 days following the close of each fiscal year.(c) Each utility shall include on Form F-16 the following: (1) List of officers, their compensation, residence, and a list of directors with residence, length of term, term expiration, and fees;(2) Shareholders names and addresses and voting powers including number of votes, number of shares owned and a schedule of payments to individuals;(3) Balance sheet accounts schedule including assets and other debits and liabilities and other credits including comparison to previous year;(4) Fixed capital schedule including comparison to previous year;(5) Management fees and expenses and distribution of accruals or payments and distribution of total charges;(6) Non-operating property with beginning of year balance and year end balance, property abandoned schedule and land for future development schedule with beginning and year end balances;(7) Investments in affiliates and miscellaneous investments showing description of investment stock descriptions, cost to respondent, and book value;(8) Funds schedule showing sinking, miscellaneous, and depreciation funds with notation of additions and withdrawals;(9) Prepayment schedule with beginning and year end balance and required securities with date acquired, cost and par value;(10) Schedule of materials and supplies, accounts receivable and receivables from affiliated companies;(11) Schedule of unamortized debt discount and expenses showing debits and credits during year and a schedule of dividends declared during year;(12) Capital stock account with stock breakdown and long term debt schedule with the proper breakdown;(13) Notes payable schedule showing beginning and end of year balance and a schedule of payables to affiliated companies;(14) Depreciation reserve schedule showing debits and credits and an annual depreciation charge schedule;(15) Miscellaneous reserves with charges during the year; a miscellaneous unadjusted credits schedule and a tax schedule;(16) Income statement including increase or decrease over previous year.(17) Capital surplus account showing debits and credits during year; earned surplus account and miscellaneous suspense schedule;(18) Operating revenues - composed of service revenue and other revenues which includes a schedule or summary of operating expenses with the increase or decrease over the previous year;(19) Operation and maintenance accounts which include amounts by classification and increase or decrease over previous year;(20) Analysis of sales and new business expenses with a breakdown into appliance sales, job work sales, and new business;(21) Schedule of donations and gifts and accounts charged to;(22) Detail of fuel account broken into fuel supplies used in production and the annual cost and average cost of each fuel used and a schedule of materials and supplies with beginning and end-of-year balances;(23) Summary of steam plant operation monthly in terms, and accounting of how steam was used and a schedule of revenue by rate class; and(24) Certification statement as contained in (d) below.(d) Each utility shall complete and properly execute under oath a certification form as part of its "Annual Report", which provides as follows: "We, on our oath do severally say that the foregoing return has been prepared under our direction, from the original books, papers and records of said utility, that we have carefully examined the same, and declare the same to be a complete and correct statement of the business and affairs of said utility, in respect to each and every matter and thing therein set forth to the best of our knowledge, information and belief; and that the accounts and figures contained in the foregoing report embrace all of the financial operations of said utility during the period for which said report is made."
(e) The certification set forth in (d) above shall be subscribed and sworn to under oath by the utility by its president or other chief officer and by its treasurer or other officer in charge of accounts whose signatures shall be notarized before a notary official in conformance with New Hampshire law.(f) By submitting or signing the "Annual Report", the person submitting the form, on behalf of themselves and the utility, thereby agree to comply with the certification statement set forth in (d) above.N.H. Admin. Code § Puc 1107.03
(See Revision Note at Chapter heading Puc 1100) #6445, eff 1-28-97; ss and moved by #8244, eff 12-31-04 (from Puc 1107.04 ); ss by #10307, eff 4-9-13