18 C.F.R. § 375.303 Delegations to the Chief Accountant.
Title 18 - Conservation of Power and Water Resources
The Commission authorizes the Chief Accountant or the Chief Accountant's designee to: (a) Sign all correspondence with respect to financial accounting and reporting matters on behalf of the Commission. (b) Pass upon actual legitimate original cost and depreciation thereon and the net investment in jurisdictional companies and revisions thereof. (c) Issue interpretations of the Uniform System of Accounts for public utilities, licensees, natural gas companies and oil pipeline companies. (d) Pass upon any proposed accounting matters submitted by or on behalf of public utilities, licensees, natural gas companies, and oil pipeline companies, that require Commission approval under the Uniform System of Accounts, except that if the proposed accounting matters involve unusually large transactions or unique or controversial features, the Director must present the matters to the Commission for consideration. (e) Pass upon applications to increase the size or combine property units of public utilities, licensees, natural gas companies and oil pipeline companies. (f) Accept for filing Quarterly Financial Report Form Nos. 3–Q and 6–Q if such filings are in compliance with Commission orders or decisions, and when appropriate, notify the party of such acceptance. Issue and sign deficiency letters if the filing fails to comply with applicable statutory requirements, and with all applicable Commission rules, regulations, and orders for which a waiver has not been granted. (g) Deny or grant, in whole or in part, requests for waiver of the reporting requirements for the forms under §§141.400, 260.300, and 357.400 of this chapter and the filing of these forms on electronic media under §385.2011 of this chapter. (h) Deny or grant, in whole or in part, requests for waiver of the requirements of parts 352 and 356 of this chapter, except if the matters involve unusually large transactions or unique or controversial features, the Chief Accountant must present the matters to the Commission for consideration. [Order 613, 64 FR 73404, Dec. 30, 1999, as amended by Order 632, 68 FR 25816, May 14, 2003; 69 FR 9045, Feb. 26, 2004; 69 FR 64660, Nov. 8, 2004]
Title 18: Conservation of Power and Water Resources
PART 375—THE COMMISSION
Subpart C—Delegations
§ 375.303 Delegations to the Chief Accountant.
