Section 460.2533. Construction ledgers, work orders, and supplemental records; retention periods.

Rule 33. The following construction work in progress ledgers, work orders, and supplemental records shall be retained for the periods listed:

(a)  ) Construction work in progress ledgers.         10 years after clearance to the plant

account if continuing plant inventory records are maintained; otherwise, 6 years after plant is retired.

(b)  Work order sheets which show entries for labor, materials, and other charges for utility plant additions, and entries closing the work orders for utility plant in service at completion.

(c)  Authorizations for expenditures for additions to utility plant, including memoranda that show the detailed estimates of cost and the basis therefore. Original and revised or

10 years after clearance to the plant account if continuing plant inventory records are maintained; otherwise, 6 years after plant is retired.

10 years.

subsequent authorizations shall be included.

(d)  Requisitions and registers of authorizations for utility plant expenditures.

10 years.

(e)  ) Completion or performance reports that show the comparison between authorized estimates and actual expenditures for utility plant additions.

10 years.

(f)  Analysis or cost reports that show quantities of materials used, unit costs, number of man-hours, and similar information in connection with completed construction projects.

10 years after clearance to the plant account if continuing plant inventory records are maintained; otherwise, 6 years after plant is retired.

(g)  Records and reports that pertain to the progress of construction work, the order in which jobs are to be completed, and similar records that do not form a basis of entries to the accounts.

Destroy at option.

(h)  Records of gas acreage owned, leased, or optioned; lease records; well-drilling logs and well-construction records; and geological and photographic maps of field.

50 years.

History: 1979 AC; 1980 AACS.