Ohio Administrative Code
Title 4901:1 - Utilities
Chapter 4901:1-37 - Electric Utility and Affiliates
Section 4901:1-37-08 - Cost allocation manual (CAM)

Universal Citation: OH Admin Code 4901:1-37-08

Current through all regulations passed and filed through September 16, 2024

(A) Each electric utility that receives products and/or services from an affiliate and/or that provides products and/or services to an affiliate shall maintain information in the CAM, documenting how costs are allocated between the electric utility and affiliates and the regulated and nonregulated operations.

(B) The CAM will be maintained by the electric utility.

(C) The CAM is intended to ensure the commission that no cross-subsidization is occurring between the electric utility and its affiliates.

(D) The CAM will include:

(1) An organization chart of the holding company, depicting all affiliates, as well as a description of activities in which the affiliates are involved.

(2) A description of all assets, services, and products provided to and from the electric utility and its affiliates.

(3) All documentation including written agreements, accounting bulletins, procedures, work order manuals, or related documents, which govern how costs are allocated between affiliates.

(4) A copy of the job description of each shared employee.

(5) A list of names and job summaries for shared consultants and shared independent contractors.

(6) A copy of all transferred employees' (from the electric utility to an affiliate or vice versa) previous and new job descriptions.

(7) A log detailing each instance in which the electric utility exercised discretion in the application of its tariff provisions.

(8) A log of all complaints brought to the electric utility regarding this chapter.

(9) A copy of the minutes of each board of directors meeting, that will be maintained for a minimum of three years.

(E) The method for charging costs and transferring assets shall be based on fully allocated costs.

(F) The costs should be traceable to the books of the applicable corporate entity.

(G) The electric utility and affiliates shall maintain all underlying affiliate transaction information for a minimum of three years.

(H) Following approval of a corporate separation plan, an electric utility shall provide the director of the rates and analysis department (or their designee) with a summary of any changes in the CAM at least every twelve months.

(I) The compliance officer designated by the electric utility will act as the contact for the staff when staff seeks data regarding affiliate transactions, personnel transfers, and the sharing of employees.

(J) The staff may perform an audit of the CAM in order to ensure compliance with this rule.

Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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