Iowa Admin. Code r. 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.
Notes
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