Section 291-9-015 - ASSESSMENT-RELATED REPORTING REQUIREMENTS015.01Filings: Each jurisdictional utility must file with the Commission:
015.01AAnnual Report: An annual report for the previous year upon issuance of the annual report. Any jurisdictional utility that fails, neglects or refuses to file with the Commission its annual report shall be subject to a civil penalty of not more than five hundred dollars.015.01BNet Revenues: A statement of the difference between the jurisdictional utility's gross operating jurisdictional revenue less gas cost derived from intrastate natural gas public utility business as reflected in the annual report filed pursuant to Rule 013, together with an explanation of this computation and any supporting documentation of the computation. This statement must be filed with the Commission on or before April 30th each year.015.01CMeters Served: A statement of the number of meters served by each jurisdictional utility, together with verified documentation to support the statement. This statement must be filed with the Commission on or before April 30th each year.015.02Records of Non-Utility Service: Each jurisdictional utility must maintain the following records of non-utility service:
015.02ASeparate Records: A jurisdictional utility receiving revenues for providing non-utility service shall maintain and provide to the Commission, upon request, separate records for the non-utility service. The records shall include but not be limited to: documents depicting accounts payable and vouchers; purchase orders; time sheets or other time coding information; journal entries; source and supporting documents for all affiliate transactions; a description of the method(s) used to allocate revenues, expenses, and investments between utility service operations and non-utility service operations, including supporting detail.015.02BMethod of Inspection: The records for non-utility service shall be made available to the Commission at the principal place of business of the jurisdictional utility.291 Neb. Admin. Code, ch. 9, § 015