Pennsylvania Code
Title 52 - PUBLIC UTILITIES
Part I - Public Utility Commission
Subpart C - Fixed Service Utilities
Chapter 57 - ELECTRIC SERVICE
Subchapter D - ACCOUNTS AND RECORDS
Section 57.45 - Preservation of records
Universal Citation: 52 PA Code ยง 57.45
Current through Register Vol. 54, No. 38, September 21, 2024
Each electric utility shall keep and preserve its records in conformity with the provisions applicable to it in the most recent publication of the National Association of Regulatory Utility Commissioners, entitled "Regulations to Govern the Preservation of Records of Electric Gas and Water Utilities, except as follows when the following retention periods apply:
| Item No. and Description | Retention Period | |
| 6. (a) | Minute books of stockholders', directors', and directors' committee meetings. | 25 years |
| 6. (b)(4) | Licenses (including amendments thereof) granted by Federal or State authorities for construction and operation of utility plant. | 5 years after plant is retired or expiration of license, whichever is shorter. |
| 8. (a) | Reports of examinations and audits by accountants and auditors not in the regular employ of the utility (such as reports of public accounting firms and regulatory commission accountants). | 5 years after date of report or Commission audit, whichever comes last. |
| 8. (b) | Internal audit reports and work papers. | 5 years after date of report or Commission audit, whichever comes last. |
| 10. (a)(1) | General ledgers. | 20 years |
| 10. (a)(2) | Ledgers subsidiary or auxiliary to general ledgers except ledgers provided for elsewhere. | 20 years |
| 10. (b)(1) | Indexes to general ledgers. | 20 years |
| 10. (b)(2) | Indexes to subsidiary ledgers except ledgers provided for elsewhere. | 20 years |
| 11. (a) | Journals, general and subsidiary. | 20 years |
| 12. (a) | Journal vouchers and journal entries. | 20 years |
| 13. (a) | Cash books, general and subsidiary or auxiliary books. | 5 years after close of fiscal year. |
| 14. (a) | Voucher registers or similar records when used as a source document. | 5 years |
| 15. (a) | Paid and cancelled vouchers (1 copy analysis sheets showing detailed distribution of charges on individual vouchers and other supporting papers). | 5 years |
| 15. (b) | Original bills and invoices for materials, services, and the like, paid by vouchers. | 5 years |
| 15. (c) | Paid checks and receipts for payments by voucher or otherwise. | 5 years |
| 15. (d) | Authorization for the payment of specific vouchers. | 5 years |
| 22.4. (e) | Pumping output logs with supporting data. | 3 years |
| 26. (a) | Authorization for expenditures for maintenance work to be covered by work orders, including memoranda showing the estimates of costs to be incurred. | 5 years |
| 26. (b) | Work order sheets to which are posted in detail the entries for labor, material and other charges in connection with maintenance and other work pertaining to utility operations. | 5 years |
| 26. (c) | Summaries of expenditures on maintenance and job orders and clearances to operating and other accounts (exclusive of plant accounts). | 5 years |
| 30. (a) | Ledgers of utility plant accounts including land and other detailed ledgers showing the costs of utility plant by classes. | 30 years |
| 31. (a) | Construction work in progress ledgers. | 5 years after clearance to the plant account, provided continuing property plant inventory records are maintained; otherwise 6 years after plant is retired. |
| 31. (b) | Work order sheets to which are posted in summary form or in detail the entries for labor, materials and other charges for utility plant additions and the entries closing the work orders to utility plant in service at completion. | 5 years after clearance to the plant account, provided continuing property plant inventory records are maintained; otherwise 6 years after plant is retired. |
| 31. (f) | Analysis or cost reports showing quantities of materials used, unit costs, number of man-hours, etc., in connection with completed construction project. | 5 years after clearance to the plant account, provided continuing property plant inventory records are maintained; otherwise 5 years after plant is retired. |
| 33. | Summary sheets, distribution sheets, reports, statements, and papers directly supporting debits and credits to utility plant accounts not covered by construction or retirement work orders and their supporting records. | 5 years after clearance to the plant account, provided continuing property plant inventory records are maintained; otherwise 6 years after plant is retired. |
| 41. (a) | Ledger sheets and card records of materials and supplies received, issued and on hand. | 6 years |
| 45. (a) | Applications for utility service for which contracts have been executed. | 4 years |
| 45. (g) | Applications and contracts for extensions covered by refundable deposits or guarantees of revenue, also records pertaining to such contracts. | 4 years after entire amount is refunded. |
| 45. (h) | Applications and contracts for extensions for which donations or contributions are made by customers or others. | 4 years after expiration. |
| 46. (a) | General files of published rate sheets and schedules of utility service (including schedules suspended or superseded). | 6 years |
| 51. (a) | Summaries of monthly operating revenues according to classes of service for entire utility. | 5 years |
| 51. (b) | Summaries of monthly operating revenues according to classes of service by towns, districts, or divisions (including summaries of forfeited discounts and penalties). | 5 years |
| 53. (e) | Cashiers' stubs for merchandise collection. | 1 year |
| 57. (a)(1) | Federal income tax returns. | 5 years after settlement. |
| 57. (a)(5) | Agreements between associate companies as to allocation of consolidated income taxes. | 5 years after settlement. |
| 57. (c) | Filings with taxing authorities to qualify employee benefit plans. | 5 years after settlement of Federal return or discontinuance of plan, whichever is later. |
| 59. (f) | Check stubs, registers, or other records of checks issued. | 5 years |
| 59. (g) | Correspondence and memoranda relating to the stopping of payment of bank checks and to the issuance of duplicate checks. | 5 years or destroy at option after check is recovered. |
| 61. (a) | Annual financial, operating and statistical reports regularly prepared in the course of business for internal administrative or operating purposes (and not used as the basis for entries to accounts of the companies concerned) to show the results of operations and the financial condition of the utility. | 5 years after date of report. |
| 65. (a) | Annual financial, operating and statistical reports. | 15 years |
| 65. (c)(1) | Transaction with associated companies. | 5 years |
| 65. (c)(7) | Purchases and sales, utility properties. | 10 years |
| 65. (c)(9) | Service interruptions. | 5 years |
| 66. (a) | Copies of advertisements by the company on behalf of itself or any associate company in newspapers, magazines and other publications including records thereof. (Excluding advertising of product, appliances, employment opportunities, services, territory, routine notices and invitations for bids for securities, all of which may be destroyed at option). | 3 years |
The provisions of this §57.45 issued under the Public Utility Code, 66 Pa.C.S. § § 331, 501, 504 and 1501; amended under the Public Utility Code, 66 Pa.C.S. § § 501, 504-506, 1301 and 1501.
Disclaimer: These regulations may not be the most recent version. Pennsylvania 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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