| (a) Who shall file. The record-keeping, reporting, and filing
requirements listed in this subchapter shall apply to all electric utilities
operating in the State of Texas. This subchapter does not apply to municipally
owned utilities or electric cooperatives unless otherwise specified. Moreover,
the provisions of this subchapter are applicable to all services provided
by the reporting entity.
(b) Initial reporting. Unless otherwise specified in a section
of this subchapter, periodic reporting shall commence as follows:
(1) Quarterly reporting. For records, reports and other required
information under this chapter, reporting shall begin with an initial filing
for the first fiscal quarter for which information is available.
(2) Annual Reporting. For all reports and other required information
under this chapter, reporting shall begin with an initial filing for the most
recent fiscal year ending on or prior to April 30 of the first year the record,
report or other required information must be filed with the commission.
(c) Maintenance and location of records. Records, books, accounts,
or memoranda required of an electric utility, as defined in the Public Utility
Regulatory Act, §31.002(6), may be kept outside the State of Texas so
long as those records, books, accounts, or memoranda are returned to the state
for any inspection by the commission that is authorized by the Public Utility
Regulatory Act.
(d) Report attestation. All reports submitted to the commission
shall be attested to by an officer or manager of the electric utility or electric
cooperative 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 electric utility's or the electric cooperative's operation.
(e) 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 for any electric utility
or electric cooperative to furnish the requested information. If any such
information is omitted by permission of the commission, a written explanation
of the omission must be included in the report.
(f) Due dates of reports. All periodic reports must be received
by the commission on or before the following due dates unless otherwise specified
in this subchapter.
(1) Monthly reports: 45 days after the end of the reported
period.
(2) Quarterly reports other than shareholder reports: 45 days
after the end of the reported period.
(3) Semi-annual reports: 45 days after the end of the reported
period.
(4) Annual earnings report: May 15 of each year.
(5) Shareholder annual reports: seven days from the date of
mailing the same to shareholders.
(6) Securities and Exchange Commission Filings: 15 days from
the initial filing date with the Securities and Exchange Commission.
(7) Special or additional reports: as may be prescribed by
the commission.
(8) Annual reports required by §25.76 of this title (relating
to Gross Receipts Assessment Report) shall be due August 15 of each year and
shall reflect transactions for the previous July 1 through June 30 reporting
period.
(9) Annual reports required by §25.77 of this title (relating
to Payments, Compensation, and Other Expenditures) shall be due June 1 of
each year and shall reflect the transactions for the most recent calendar
year.
(g) Special and additional reports. Each electric utility shall
report, on forms prescribed by the commission, special and additional information,
as requested, that relates to the operation of the business of the electric
utility. Electric cooperatives and municipally owned utilities may be required
to file special or additional reports to the extent such information is necessary
and is within the jurisdiction of the commission.
(h) Penalty for refusal to file on time. In addition to penalties
prescribed by law, and §22.246 of the title (relating to Administrative
Penalties) 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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