Authority: IC 8-1-1-3

Affected: IC 8-1-2-42

Sec. 14. An electing utility shall provide reasonable access to the following information upon the written request of the presiding officer, OUCC, or any party to the proceeding:

1. (1) Monthly unaudited financial reports for the utility for the test year and for each month subsequent to the test year through the date of the final hearing in the proceeding.
2. (2) The utility's latest FERC rate case filing, if any, and latest rate order issued by the FERC, if any, regarding wholesale or interstate rate changes.
3. (3) The minutes of the board of director's meetings held during the test year and for the year following the test year.
4. (4) Internal audit reports prepared during the test year.

5. (5) Contracts regarding the following:

   1. (A) Gas supply.
   2. (B) Gas storage.
   3. (C) Purchased electric, water, and coal.
   4. (D) Transportation and rail contracts.
6. (6) Accounting information documenting monthly charges applicable to the proposed post-test year utility additions and related retirement projects.

7. (7) Calculations and source documents for any affiliated transaction, including, but not limited to, the following:

   1. (A) Parent company allocations.
   2. (B) Direct charges.

(Indiana Utility Regulatory Commission; 170 IAC 1-5-14; filed Oct 28, 1998, 3:38 p.m.: 22 IR 727; readopted filed Nov 23, 2004, 2:30 p.m.: 28 IR 1315; filed Jul 31, 2009, 8:28 a.m.: 20090826-IR-170080670FRA; readopted filed Jun 9, 2015, 3:18 p.m.: 20150708-IR-170150103RFA; readopted filed Oct 7, 2021, 1:05 p.m.: 20211103-IR-170210349RFA)