New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS
Part 360 - PROCEDURES FOR THE AUDIT AND EXAMINATION OF UTILITY BOOKS AND RECORDS OF ACCOUNTS
Section 17.3.360.9 - ACCESS TO RECORDS
Current through Register Vol. 35, No. 18, September 24, 2024
A. In addition to the preservation of records as required by NMPSC Rule 310 [17.3.310 NMAC], each utility shall also maintain and make available to the Commission all records and documentation supporting the entries in the records of accounts, including but not limited to, minute books, stock books, reports, correspondence, memoranda and any other documentation which is relevant to the development of history of, or facts regarding, any transaction or entry in the records of accounts.
B. Consistent with applicable law governing the maintenance of the uniform system of accounts for each utility, no utility shall destroy or dispose of any books and records required to be maintained unless the destruction or disposition thereof is permitted by such applicable law.
