Section 703.2555 - Supporting data1. The data in support of the proposed increase in rates must include the required recorded data, adjustments and other computations and information on which the applicant relies to justify the proposed rates.2. Any data or summaries included in the application which reflect the book of accounts must be supported by accounting workpapers. The workpapers must contain all necessary particulars from which an auditor may readily identify the book data included in the filing in separate columns and a verification that such data are in agreement with the applicant's book of accounts. All statements, schedules and workpapers must be prepared in accordance with the classifications provided in the uniform system of accounts. Workpapers in support of all adjustments, computations and other information included in the application must be cross-referenced, contain all relevant details and be available for inspection.3. Each applicant must prepare and maintain workpapers sufficient to support the application. Failure to produce promptly such workpapers on request of authorized representatives of the Commission or the Consumer's Advocate is a cause for dismissal by the Commission of the application in its entirety. In addition to the workpapers, the following material, normally prepared by the applicant, must be made available for verification and analysis by the Commission's staff and the Consumer's Advocate. Upon request, a copy must be furnished. If required for the analysis, the Commission will request: (a) Copies of monthly financial reports prepared for managerial purposes.(b) Copies of the accounting analyses of balance sheet accounts.(c) Complete trial balances of all the balance sheet accounts at the beginning and end of the 12 months of actual experience, and revenue and expense accounts for 12 months of recorded data used for the application.(d) Analyses of the miscellaneous revenues and related expenses included in the submitted results of operations.(e) Analyses of accounts showing retained earnings or capital surplus.(f) Copies of all relevant reports and correspondence with other regulatory agencies.(g) Copies of all relevant reports, returns and correspondence with federal, state and local authorities on taxes.(h) If not confidential, copies of all managerial studies, reports and letters prepared by employees of the company and outside auditors.Nev. Admin. Code § 703.2555
Pub. Service Comm'n, Gen. Order 3 Rule 16-A § 11, eff. 10-14-82-NAC A 1-6-84