New York Codes, Rules and Regulations › Title 16 - DEPARTMENT OF PUBLIC SERVICE › Chapter V - WATERWORKS CORPORATIONS › Subchapter E - Uniform Systems Of Accounts › Article 1 - Classes A and B › Part 563 - Instructions-water Plant Accounts › Section 563.11 - Work order and property record system required

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each utility shall record all
					 construction and retirements of water plant by means of work orders or job
					 orders. Separate work orders may be opened for additions to and retirements of
					 water plant or the retirements may be included with the construction work
					 order, provided, however, that all items relating to the retirements shall be
					 kept separate from those relating to construction and provided, further, that
					 any maintenance costs involved in the work shall likewise be
					 segregated.
(b) Each utility shall
					 keep its work order system so as to show the nature of each addition to or
					 retirement of water plant, the total cost thereof, the source or sources of
					 costs, and the water plant account or accounts to which charged or credited.
					 Work orders covering jobs of short duration may be cleared monthly.
(c) Each utility shall maintain records in
					 which, for each plant account, the amounts of the annual additions and
					 retirements, subsequent to the effective date of this system of accounts, are
					 classified so as to show the number and cost of the various record units or
					 retirement units.
(d) All
					 installations, additions, retirements, or replacements shall be covered by a
					 work order estimate and a work in progress record, which shall be supported as
					 indicated in subdivisions (e) and (f) herein. Standing work orders may be used
					 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.
(e)
					 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 of 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., as 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 cost 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 or 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.