Oklahoma Administrative Code › 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

Current through Vol. 41, No. 20, July 1, 2024
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.