South Carolina Code of Regulations
Chapter 103 - PUBLIC SERVICE COMMISSION
Article 7 - WATER UTILITIES
Subarticle 2 - RECORDS AND REPORTS
103-719 - Accounting Procedures

Universal Citation: SC Code Regs 103-719

103-719. Accounting Procedures

All books and records of the utility shall be maintained in accordance with the NARUC Uniform System of Accounts for Class A, B and C Water Utilities to the extent applicable, and such records must be made available for examination by the ORS or its authorized representatives at all reasonable hours. Full cooperation will be provided by the utility during rate adjustment audits or compliance audits conducted by the ORS or its representatives.

(Amended by State Register Volume 10, Issue No. 6, eff June 27, 1986; State Register Volume 31, Issue No. 5, eff May 25, 2007.)
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