Okla. Admin. Code § 165:70-5-27

Current through Vol. 42, No. 4, November 1, 2024

Section 165:70-5-27 - Section G - Financial and general data

Section G - Financial and general data of the supplemental package shall contain information applicable to the test year as follows:

(1) W/P G-1 - Organizational Chart: A copy of the utility's organizational chart.

(2) W/P G-2 - Chart of Accounts: A copy of the utility's chart of accounts.

(3) W/P G-3 - General Ledger: A copy of, or access to, the general ledger and sub-ledgers.

(4) W/P G-4 - Annual Report: Two copies of the annual stockholders' reports or audited financial statements for the most recent year and the first preceding year.

(5) W/P G-5 - Independent Auditor's Adjustments: Copies of the audit adjustments made as a result of the audit completed by the independent auditor for the most recent year end and the first preceding year.

(6) W/P G-6 - Comparative Trial Balances: A schedule of, or access to, comparative trial balances detailed by account for the test year and the first preceding year.

(7) W/P G-7 - Monthly Financial Reports: Copies of the monthly financial reports for the 14-month period beginning one month prior to the test year and ending one month after the test year end.

(8) W/P G-8 - Regulatory Financial Report: Copies of the applicable federal and/or state regulatory agency's required annual report for the most recent year and the first preceding year.

(9) W/P G-9 - Audit Report: A copy of the latest applicable federal regulatory agency's audit report.

(10) W/P G-10 - Tax Return: A copy of the utility's latest federal tax return.

(11) W/P G-11 - IRS Revenue Agent Reports: Copies of all Internal Revenue Service Revenue Agent Reports for the most recent year.

(12) W/P G-12 - SEC 10-K Report: Two copies of the Form 10-K reports for the most recent year and the first preceding year and the Form 10-Q reports for the test year.

(13) W/P G-13 - Minutes: The approved minutes of the meetings of the Board of Directors since the last rate review through the latest meeting.

(14) W/P G-14 - Internal Auditors' Reports: A list of topics addressed in the internal auditors' reports for the test year and the first preceding year.

(15) W/P G-15 - Monthly Summary of Customers: A summary of the number of customers, by month, for the 14-month period beginning one month prior to the test year and ending one month after the test year end.

(16) W/P G-16 - Recurring Journal Entries: A listing of recurring journal entries shall include the entry number and a description. The list shall specifically include the amortization of deferred debits and deferred credits (including regulatory assets and regulatory liabilities).

(17) W/P G-17 - Overhead Capitalization: A schedule detailing the overheads capitalized for the test period and the first preceding year.

(18) W/P G-18 - Clearing Accounts: Workpapers which provide the following:

(A) A narrative which explains the utility's clearing account utilization policy. The explanation shall set forth the basis used for clearing account distribution to capital and expense accounts.

(B) A schedule of monthly activity that includes the beginning balances, the charges to and distributions from the accounts and the ending balances for the test year and the first preceding year.

Okla. Admin. Code § 165:70-5-27

Added at 11 Ok Reg 3753, eff 7-11-94