Haw. Code R. § 16-605-56 - Financial and statistical reports
(a) A water carrier
shall file with the commission the following financial and statistical reports:
(1) A monthly financial and statistical
report in the format prescribed by the commission on or before the last day of
the month following the close of the previous calendar month, unless ordered or
directed otherwise by the commission; and
(2) An annual financial and statistical
report in the format prescribed by the commission by March 31 for the preceding
calendar year.
The carrier shall serve a copy of its reports on the consumer advocate.
(b) The
owner, officer, general partner, or authorized agent of the water carrier shall
verify each monthly and annual financial report and certify that the report was
prepared in accordance with the commission's Uniform System of Accounts for
Water Common Carriers (USOA).
(c)
Within ninety days from the effective date of this chapter, each water carrier
shall file with the commission an updated chart of accounts used internally by
the carrier. Thereafter, whenever additions or revisions are made, the carrier
shall promptly file with the commission an amended chart of accounts. The
commission may, at any time, direct that in lieu of filing amendments, a newly
updated chart of accounts be filed with the commission to replace and supersede
the existing chart of accounts on file with the commission.
Notes
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