The statement of the cost of service shall include an affidavit executed by the chief accounting officer or other authorized accounting representative of the filing public utility that the cost statements, working papers, and other supporting data submitted as a part of the filing or maintained by the filing public utility in support of the filing which purport to reflect the books of the public utility do, in fact, set forth the results shown by the books. Sections 20:10:13:51 to 20:10:13:102, inclusive, contain a description of statements A through R required to be filed.
S.D. Admin. R. 20:10:13:50
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.