This rule was filed as NMPSC Rule 920.

TITLE 17 PUBLIC UTILITIES AND UTILITY SERVICES

CHAPTER 13 SEWER SERVICES

PART 920 UNIFORM SYSTEMS OF ACCOUNTS AND ANNUAL REPORT FORMS FOR SEWER

UTILITIES

17.13.920.1 ISSUING AGENCY: New Mexico Public Service Commission [New Mexico Public Regulation Commission].

[Recompiled 12/30/01]

17.13.920.2 SCOPE:

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17.13.920.3 STATUTORY AUTHORITY:

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17.13.920.4 DURATION:

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17.13.920.5 EFFECTIVE DATE:

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17.13.920.6 OBJECTIVE:

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17.13.920.7 DEFINITIONS:

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17.13.920.8 [TABLE OF CONTENTS:]

A. Uniform Systems of Accounts [17.13.920.9 NMAC]

B. Annual Report Forms [17.13.920.10 NMAC]

C. Appendix Annual Report Forms for Sewer Utilities [17.13.920.11 NMAC]

[Recompiled 12/30/01]

17.13.920.9 UNIFORM SYSTEMS OF ACCOUNTS: Under NMPSC Rule 920 [17.13.920 NMAC] regulated Class A, Class B and Class C sewer utilities as prescribed in NMPSC Rule No. 340 [17.3.340 NMAC] shall keep their financial records according to the NARUC, Uniform System of Accounts for its appropriate classification. Upon written request by a sewer utility, the Commission shall provide a copy of the NARUC Uniform System of Accounts.

[Recompiled 12/30/01]

17.13.920.10 ANNUAL REPORT FORMS: Sewer utilities are required to file Annual Reports for every calendar year by April 30 of the next year. NMPSC Rule 920 [17.13.920 NMAC] provides that sewer utilities shall file Annual Reports in either of two (2) formats. Class A and Class B sewer utilities as defined in NMPSC Rule 910 [17.13.1 NMAC] shall file Annual Reports in the form provided by the Commission for Class A and Class B Sewer Utilities and included in the Appendix A to NMPSC Rule 920 [17.13.920 NMAC]. Class C sewer utilities as defined in NMPSC Rule 910 [17.13.1 NMAC] may file either an abbreviated Annual Report form provided by the Commission, included in the Appendix B to NMPSC Rule 920 [17.13.920 NMAC], or the form provided for Class A and Class B Sewer Utilities.

[Recompiled 12/30/01]

17.13.920.11 [APPENDIX:] [Annual Report for Class A, Class B and Class C Sewer Utilities].

[Recompiled 12/30/01]

17.13.920.12 [HISTORY: NMPSC Case No. 2277, order dated December 29, 1989, unless otherwise noted.]

[Recompiled 12/30/01]

HISTORY OF 17.13.920 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the Commission of Public Records-State Records Center and Archives.

NMPSC Rule 920, Uniform Systems Of Accounts And Annual Report Forms For Sewer Utilities, 12/29/89.

History of Repealed Material: [RESERVED]