Current through Register Vol. XLI, No. 50, December 13, 2024
Section 150-6-5 - Records and reports5.1. Location of records. All records required by these rules shall be made available to the Commission or its authorized representative at any time upon request.
5.2. Preservation of records. All records required by these rules shall be preserved for the period of time specified in the current edition of the Federal Communications Commission's records retention schedule, unless otherwise specified by the Commission.
5.3. Service Quality Reports. Each local exchange carrier shall submit to the Commission appropriate annual reports describing its performance with respect to the standards of service prescribed herein. All statistics and measurements will normally be reported on a West Virginia operations basis and shall be a product of the carrier's normal measurement techniques. These reports shall be due in the Commission's office by no later than March 1 of each year.
As the local exchange carrier changes or improves its measurement procedures, the comparative data shall also be changed and the Commission apprised of the nature of each change coincident with the first report under the new procedure.
The annual data report to the Public Service Commission shall follow the format shown on P.S.C. W. Va. Form No. T-1.
5.4. Financial and Statistical Report. a. Telecommunications carriers shall file annually a financial and statistical report upon forms to be furnished by the Commission or as otherwise designated by Commission Staff. This report shall be based upon the accounts set up in conformity with the Commission's order and rules, as set out in '150CSR6-1.8. The report shall be filed on or before March 31 of each year, or at such date as the Commission may direct.b. An interexchange carrier with annual gross revenues of less than one million dollars ($1,000,000) from operations within the state is not required to file an annual financial and statistical report unless the carrier has also been certificated as a local exchange carrier.c. Cellular and wireless service carriers that have not been certificated as local exchange carriers are not required to file an annual financial and statistical report, except as otherwise required by 150CSR25.d. All telecommunications carriers shall keep the Commission timely apprised of the following information and any changes to such information: 1. The carrier's legal name.2. All business names used by the carrier in West Virginia.3. The name, title, mailing address, telephone number, telefacsimile number and e-mail address of the carrier's point of contact for regulatory matters in West Virginia. 5.5. Management audits. a. Scope. To establish a procedure for examination of management practices and policies to determine whether the entity being audited is operating with efficiency and utilizing sound management practices. The purpose of a management audit is to disclose operating areas that are efficient or inefficient, to identify areas for improvement, and to form recommendations for changes. The results of a management audit and the response of the utility to the recommendations and implementation plans developed pursuant to a management audit may be a factor in determining just and reasonable rates, as set out herein.b. Types of management audits. The following types of management audits, which vary in scope, may be directed and utilized by the Commission: 1. Comprehensive. An investigation characterized by an extensive, detailed analysis of a utility's management and operations.2. Reconnaissance. A broad review, similar in scope to a comprehensive audit, but in less detail. The objective of this type of audit is to identify specific areas for more intensive investigation based upon the magnitude of the problem identified or the potential benefits to be derived.3. Focused. An in-depth investigation of one (1) or more specific areas of a utility's management and operations.c. Frequency. The Commission shall order a management audit of any utility under its jurisdiction whenever the Commission deems it necessary to investigate the operational efficiency of the utility. Such factors as the cost of the management audit and the potential benefits of such audit may be taken into consideration. The Commission may accept or request a management audit performed under the rules of another jurisdiction in satisfaction of this subsection when that audit is of the scope contemplated by the Commission, conforms to the standards herein set forth and covers the utility's service functions in its West Virginia jurisdiction.d. Conduct and control of management audits. 1. The Commission may choose to have the audit performed by Commission Staff or contracted to a qualified outside auditing firm. In the latter case, the Commission may supervise the selection process. If the management audit is to be conducted by an auditing firm, the Commission's order initiating the audit shall include provision for the development of the request for proposal (RFP), the consultant selection process and Commission Staff's assistance and supervision during the audit.2. The Commission may impose eligibility restrictions upon contractors relating to past, current, and post-audit relationships with the utility.3. The utility is expected to cooperate to the fullest extent with the performer of a Commission ordered management audit. A responsible employee shall be appointed by the utility as its management audit coordinator, who shall be responsible to assist in the efficient performance of the management audit.e. Costs of management audits. It shall be the responsibility of the audited utility to pay for a contracted audit. The Commission shall include the reasonable cost of conducting the contracted management audit in the cost of service of the utility. The Commission may allow such costs to be recovered in the utility's next general rate case following completion of the audit, or the Commission may order such costs to be amortized over a reasonable period of years, considering the impact of these costs on both the utility and its customers.f. Implementation of management audit recommendations. 1. Draft report. A. Upon completion of the audit a draft report shall be submitted to the utility for comments.B. The auditor and utility representatives shall conduct a draft review meeting subsequent to the distribution of the draft review report.2. Final report. A. A final report shall be submitted to the Commission no later than thirty (30) days after the submission of the draft report to the utility.B. Within thirty (30) days of the final submission of the management audit report, the utility shall file a document detailing its position on each audit recommendation. This document must state which recommendations are acceptable to the utility and the nature of the utility's disagreement with any recommendations.3. The Commission may, after hearing, issue an order prescribing the recommendations that should be adopted by the utility.4. The utility shall file detailed implementation plans for the Commission's review and approval within the time specified in the Commission's order prescribing which recommendations the utility should adopt. The utility shall not deviate from an approved implementation plan without prior notice to the Commission which specifically states the utility's reasons for departing from the approved plan.5. At the direction of the Commission, a follow-up audit may be performed to review the progress of the utility in implementing the approved plans and the results of previously performed management audits.6. A management audit report and implementation plan adopted pursuant thereto and any follow-up audit may be used by parties in a general rate case subsequent to the management audit. Such audits and implementation plans may be a factor in the determination of just and reasonable rates if introduced as an exhibit and subjected to normal due process procedures.7. The Commission may grant an extension of the time limits established in this subsection for good cause shown.