Iowa Admin. Code r. 199-23.1 - General information
(1) Every public
utility shall keep and render its books, accounts, papers, and records
accurately and faithfully in the manner and form prescribed by the commission
and comply with all directions of the commission relating to such books,
accounts, papers, and records.
(2)
Each public utility subject to Iowa Code chapter 476 shall file an annual
report with this commission on or before April 1 of each year covering
operations during the immediately preceding calendar year. This information
will be used for a number of purposes, including to apportion the costs of the
utilities commission pursuant to Iowa Code section 476.10 and to determine
whether rate-regulated utilities' earnings are excessive pursuant to Iowa Code
section 476.32.
(3) The forms that
are to be completed by each utility will be made publicly available on the
commission's website or by other means readily accessible. The commission may
direct the utilities to file the completed forms through a portal on the
commission's website or the commission's electronic filing system.
Notes
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