Washington Administrative Code › Title 480 - Utilities and Transportation Commission › Chapter 480-90 - Gas companies-Operations › Part III - FINANCIAL RECORDS AND REPORTING RULES › Subpart C - Annual Reporting Requirements › Section 480-90-252 - Federal Energy Regulatory Commission (FERC) Form No. 2

Current through Register Vol. 24-14, July 15, 2024
(1) Each gas
				  utility must use the annual report form (FERC Form No. 2) promulgated by the
				  Federal Energy Regulatory Commission in Title 18 of the Code of Federal
				  Regulations, Part 260, for purposes of this report to the commission. Data
				  required by
				  RCW
				  80.04.080 (Annual reports), but not included
				  in the FERC Form No. 2, must also be submitted with the annual report. The
				  utility must submit the annual report for the preceding calendar year, along
				  with the regulatory fee, by May 1st of each year. If not presented in the
				  prescribed FERC Form No. 2, the annual report must include the following data
				  per customer class for the calendar year: Revenues, average customer count, and
				  total unit sales. Information about the FERC Form No. 2 regarding the version
				  adopted and where to obtain it is set out in WAC
				  480-90-999
				  (Adoption by reference).
(2) Each
				  utility must also submit to this commission, in essentially the same format and
				  content as the FERC Form No. 2, a report that documents the costs incurred and
				  the property necessary to furnish utility service to its customers and the
				  revenues obtained in the state of Washington. The report must include the
				  following data per customer class for the calendar year: Revenues, average
				  customer count, and total unit sales.
(3) Combination and multistate utilities must
				  submit with the annual report their cost allocation methods necessary to
				  develop results of operations for the state of Washington. Approval of cost
				  allocation methods for rate-making purposes is accomplished only by commission
				  order.
(4) The total utility
				  results of operations reported by each utility in its annual report to the
				  commission must agree with the results of operations shown on the utility's
				  books and records.
(5)
Regulatory fees.
The gas utility annual regulatory fee is set by
				  statute at one-tenth of one percent of the first $50,000 of gross intrastate
				  operating revenue plus four-tenths of one percent of any gross intrastate
				  operating revenue in excess of $50,000.
(a)
				  The maximum regulatory fee is assessed each year, unless the commission issues
				  an order establishing the regulatory fee at an amount less than the statutory
				  maximum.
(b) The minimum regulatory
				  fee that a gas utility must pay is $20.
(c) The $20 minimum regulatory fee is waived
				  for any gas utility with less than $20,000 in gross intrastate operating
				  revenue.
(d) The commission does
				  not grant extensions for payment of regulatory fees.
(e) If a company does not pay its regulatory
				  fee by May 1st, the commission will assess an automatic late fee of two percent
				  of the amount due, plus one percent interest for each month the fee remains
				  unpaid.