- (1) The accounts shall be closed annually on December 31 and a balance sheet of that date promptly taken therefrom. On or before April 1 following, such balance sheet, together with such other information as the Public Utility Commission shall prescribe, verified by an officer of the telecommunications utility, shall be filed with the commission.
- (2) The commission may examine and audit any account. Items shall be allocated to the accounts in the manner prescribed by the commission.
[1987 c.447 §10]