N.Y. Comp. Codes R. & Regs. tit. 16 § 463.12

Current through Register Vol. 46, No. 45, November 2, 2024

Section 463.12 - Work order system required

(a) Each utility shall record all changes in steam plant used wholly or partly in steam operations by means of a work order or job order system. The work order system shall include a work order estimate and a work in progress record, which shall be supported as indicated below.

(b) All installations, additions, retirements, or replacements shall be covered by a work order estimate and a work in progress record. Standing work orders may be used by utilities with steam annual operating revenues in excess of $25,000,000 for projects of less than $10,000 each; by utilities with similar revenues between $5,000,000 and $25,000,000 for projects of less than $5,000 each; and utilities with similar revenues below $5,000,000 for projects of less than $1,000 each; except that projects upon which interest during construction is charged shall not be recorded through standing work orders. These limits may be modified by order of the commission when warranted by particular circumstances.

(c) The work order estimate shall include the following particulars:

(1) A designation number or letter and the signature of the officer or employee who authorized the work or purchase. If authorization is by the board of directors or other body, the proper officer shall so state over his signature.

(2) A description and the location of the work to be done (or the purchase to be made), stating the reasons which necessitated the work, and the dates between which such work (or purchase) is to be accomplished. For each project for which interest during construction is charged, the date when completed and the date when placed in operation shall be shown either in the work order estimate or the work in progress record.

(3) Detailed estimates of the cost of the project, to be supported by maps, plans, diagrams, specifications, etc., applicable.

(4) The account or accounts to which the cost of the project is chargeable and the amount chargeable to each account.

(5) Any variations between estimates and actual costs of the project.

(6) When a project involves changes in existing property, either the work order estimate or the work in progress record shall show the year of installation of the property retired or otherwise affected and shall show or refer to other records which cover the book cost (estimated if not known, and the basis of the estimate to be stated) and the name and page of the accounting and engineering books and records covering such installation and the cost thereof.

(d) The work in progress record shall contain the following particulars:

(1) A designation number or letter which shall correspond to the number or letter on the work order estimate covering the same project. When more than one such work in progress record covers the work on a work order estimate, each shall be numbered or lettered in such manner as to be readily identifiable with the work order estimate for the same project.

(2) The accumulated charges applicable to each particular job or project, the total cost of the completed project, and the cost of removal shall be shown. When any project involves charges to more than one steam plant account, the work in progress record shall be kept so as to show the amount chargeable to each account. Every charge or credit on work in progress records shall refer to the voucher, journal, or other source from which the entry therein was made.

(3) Full details at any time of the amount carried in account 103, construction work in progress, or account 144, Retirement Work in Progress, as applicable. The cost of completed projects shall be promptly transferred from those accounts to the accounts to which chargeable. Upon coming into service, completed portions involving additions to accounts shall be transferred to the appropriate account although other portions of the work covered by the same work order are not yet completed and the work order has not been closed. Credits for such transfers shall be made in separate column.

Note A:Requirement of the use of the work order system here outlined may be suspended by order of the commission in the case of a utility which satisfies the commission that the system which it has in use for recording changes in steam plant accounts gives the equivalent detail by accounts in substantially the same form. The identification of expenditures with property must be complete and clear, and the detail of the cost of each project or job must be readily available. The total of the uncompleted projects must also be in agreement with account 103, Construction Work in Progress, or account 144, Retirement Work in Progress, as applicable.

Note B:The work order system is required to record changes in steam plant used wholly or partly in steam operations. Its use is recommended, however, in recording other expenditures, such as for plant in other departments, repairs, etc. When used for repairs, balances applicable thereto shall be cleared monthly to the appropriate accounts.

N.Y. Comp. Codes R. & Regs. Tit. 16 § 463.12