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Annual Report Filing Requirements
for Water and Wastewater Utilities
GENERAL INFORMATION
All water and wastewater utilities under the jurisdiction of the Florida PSC as
of December 31, 2011 must complete and return a 2011 Annual Report Form to the Commission
no later than March 31, 2012 unless they have been granted an extension of time
to file.
ELECTRONIC FORMS AVAILABLE
Computerized versions of the Commission’s Annual Report forms are available on the
Commission’s webpage at http://www.psc.state.fl.us/, under Utility Regulation, Water
and Wastewater, then Water and Wastewater Annual Report Forms. The forms are available
in PDF, Excel, and Lotus 123 and WK4 formats.
The electronic versions of the annual report forms are provided solely for the convenience
of the utility. Please be advised that the utility is responsible for the accuracy
of the data submitted in its annual report. Although a utility may download and
complete the form electronically, the utility is still required by statute to file
an original and two hard copies of its annual report with the FPSC.
In addition, the Commission has application packages and model tariffs available
on-line at the Commission’s web site, http://www.psc.state.fl.us/, under Utility
Regulation, Water and Wastewater, then Water and Wastewater Application Packages.
The packages available in PDF and WordPerfect format include: amendment, original
utility in existence grandfather, true original, transfer of majority organizational
control, etc.
When using the Excel format for the Class A & B Annual Report, first input
the appropriate data in the Water Section, pages W-1 thru W-14, and the Wastewater
Section, pages S-1 thru S-13. The appropriate totals will carry forward automatically
to the corresponding accounts in the Financial Section, pages F-1 thru F-23.
All cells that contain formulas to calculate the appropriate balances are
protected and cannot be changed.
If you have any questions, please call Shari Cornelius @ (850) 413-6439 or
Kathy Kaproth @ (850) 413-6922.
APPROPRIATE FORM
The appropriate Annual Report form is based on the class size of each utility. The
class size is consistent with that used by the National Association of Regulatory
Utility Commissioners. The class sizes are determined as follows: Class A (those
having annual water or wastewater revenues of $1,000,000 or more); Class B (those
having annual water or wastewater revenues of $200,000 to $999,999); and Class C
(those having annual water or wastewater operating revenues less than $200,000).
Based on our analysis, we have enclosed the form that is appropriate for your utility
and indicated the appropriate class. Please verify that your class size has been
designated correctly and that you have been sent the appropriate form. It is the
utility’s responsibility to submit the correct form when filing its annual report.
Class A or B utilities that have multiple systems under one consolidated company
must complete the water and wastewater sections of the form for each system separately.
It is also permissible for a Class C utility to file a Class A/B annual report.
If you believe that you have not received the correct Annual Report form or wish
to file a Class A/B report, please call the Division of Economic Regulation at (850)
413-6900 and request that the appropriate form be sent to you.
There are two schedules for use in reconciling the revenue reported in the annual
report to the revenue reported on the regulatory assessment fee return. Please complete
separate schedules for each water and wastewater operation that files a regulatory
assessment fee return. The completed schedules should be filed along with the utility’s
annual report.
DUE DATE
Rule 25-30.110, Florida Administrative Code (F.A.C.), requires each jurisdictional
water and wastewater utility to file its annual report for the preceding year on
or before March 31st of the following year. Annual reports postmarked on March 31st
are considered filed as of that date.
EXTENSIONS
Rule 25-30.110(3)(c), F.A.C., automatically grants one extension of 30 days upon
written request on or before March 31. Requests for a longer extension must be accompanied
by a statement of good cause and shall specify the date by which the report will
be filed. Requests for extensions should be addressed to:
Mr. Marshall Willis, Director
Division of Economic Regulation
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399-0850
REGULATORY ASSESSMENT FEE INFORMATION
Please note that a request for an extension of time in which to pay the regulatory
assessment fees (RAFs) must be made separately from a request for an extension to
file the annual report. A form for requesting an extension to pay RAFs is attached
to the RAF form mailed under a separate cover by the Division of Administrative
Services. Such requests must be received by the Division of Administrative Services
at least two weeks before the due date. If you have any questions concerning this
matter, please contact Valorie Moore in the Division of Administrative Services
at (850) 413-6275.
PENALTIES/INTEREST
Rule 25-30.110(6) and (7), F.A.C., provides that monetary penalties may be assessed
for any utility which fails to file an original and two copies of the completed
annual report on or before March 31st or within the time specified in a written
extension.
TECHNICAL ASSISTANCE
Guidance on technical compliance with any schedule or data required to complete
the Class A/B and C Annual Report forms may be obtained from Kathy Kaproth at (850)
413-6922. Alternatively, requests can be made in writing at the above address. All
correspondence concerning the annual reports should be addressed to the Division
of Economic Regulation at the address listed above.