| (a) Who shall file. The recordkeeping, reporting, and
filing requirements listed in this section shall apply only to water
and sewer utilities, unless otherwise noted in this subchapter.
(b) Report attestation. All reports submitted to the
commission shall be attested to by an officer or manager of the utility
under whose direction the report is prepared, or if under trust or
receivership, by the receiver or a duly authorized person, or if not
incorporated, by the proprietor, manager, superintendent, or other
official in responsible charge of the utility's operation.
(c) Due dates of reports. All reports must be received
by the commission on or before the dates specified.
(d) Information omitted from reports. The commission
may waive the reporting of any information required in this subchapter
if it determines that it is either impractical or unduly burdensome
on any utility to furnish the requested information. If any such information
is omitted by permission of the commission, a written explanation
of the omission must be stated in the report.
(e) Special and additional reports. Each utility shall
report on forms prescribed by the commission special and additional
information as requested which relates to the operation of the business
of the utility.
(f) Report amendments. Corrections of reports resulting
from new information or errors shall be filed on a form prescribed
by the commission.
(g) Penalty for refusal to file on time. In addition
to penalties prescribed by law, the commission may disallow for rate
making purposes the costs related to the activities for which information
was requested and not timely filed.
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