 |
Oklahoma Administrative Code (Last Updated: March 11, 2021) |
 |
TITLE 165. Corporation Commission |
|
Chapter 70. Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change |
|
Subchapter 5. Filing Requirements - Class A or B Utilities |
|
Part 5. SUPPLEMENTAL PACKAGE |
SECTION 165:70-5-27. Section G - Financial and general data
Latest version.
- 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.