1(1) Each investor-owned electric utility shall file annual reports with the Commission on Commission Form PSC/AFD/101 (3/04) which is incorporated by reference into this rule. Form PSC/AFD/101, entitled “Annual Report of Major Electric Utilities”, may be obtained from the Commission’s Division of Accounting and Finance. These reports shall be verified by a responsible accounting officer of the utility making the report and shall be due on or before April 30 for the preceding calendar year. A utility may file a written request for an extension of time with the Division of Accounting and Finance no later than April 30. One extension of 31 days will be granted upon request. A request for a longer extension must be accompanied by a statement of good cause and shall specify the date by which the report will be filed. “Good cause” means a demonstration that the company has worked diligently to prepare the report and that the additional time period requested to complete and submit the report is both reasonable and necessary given the company’s particular circumstances.
175(2) The utility shall also file with the original and each copy of the annual report form, or separately within 30 days, a letter or report, signed by an independent certified public accountant, attesting to the conformity in all material respects of the schedules and their applicable notes listed on the general information page of Form PSC/AFD/101 with the Commission’s applicable uniform system of accounts and published accounting releases.
