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SCHEDULE OF RECORDS AND PERIODS OF RETENTION-Continued

Description

Retention period

OPERATIONS AND MAINTENANCE-continued (n) Gas measuring records .....

1 year, except where the basic chart infor

mation is transferred to another record, the charts need only be retained 6 months provided the record containing the basic data is retained 1

year. (0) Tool record ...

For life of equipment. (p) Royalty record.

6 years. (q) Records of meter tests.

Until superseding test, but not less than 2

years. (r) Meter history records...

For life of meter. 23. Transmission and distribution-Gas: 5 (a) Transmission line logs .......

3 years. (b) Transmission and distribution department load dispatch Do.

ing operating logs. (c) Service interruption logs and reports

6 years. (d) Records of general inspection and operating tests.......

3 years. (e) Reports on inspections and repairs of all street openings. 6 years. (f) Apparatus failure reports.

Do. (g) Records of meter tests..

Until superseding test, but not less than 2

years, or as may be necessary to comply with service rules regarding

refunds on fast meters. (h) Meter history records .........

For life of meter. (1) Meter shop reports (monthly reports summarizing tests, 3 years.

repairs, etc.). (j) Gas measuring records.

1 year. (k) Transmission line operating reports.

3 years. (1) Compressor operation and reports.....

Do. (m) Gas pressure department reports............

Do. (n) Recording instrument charts such as pressure (static 1 year, except where the basic chart infor

and differential), temperature, specific gravity, heating mation is transferred to another value, etc.

record, the charts need only be retained 6 months provided the record containing the basic data is retained 1

year. 23.1 Underground storage of natural gas: (a) Well records, reports and logs which includes data relat- 1 year after reservoir, field, or relevant

ing to pressures, injected volumes, withdrawn volumes, storage area is abandoned.
core analysis, daily volumes of gas injected into and
withdrawn from reservoir, and cushion and working gas

volumes for each reservoir.
(b) Records containing information relating to reservior gas Do.

leakage, showing the total gas leakage and recycled gas. (c) Maps of the storage project .......

Do. (d) Records on back pressure tests field data.

1 year or until superseded. (e) Records on back pressure test results, gas analysis

Do. 24. Customers' service: (a) Reports of inspections of customers' premises ......

2 years. (b) Records and reports of customers' service complaints

Do. (c) Survey of customers' premises to determine type of serv- Destroy at option.

ice and equipment to be installed. (d) Records of installed customers' appliances

Do. 25. Records of auxiliary and other operations: Records of operations other than utility operations......

Retain for same periods as prescribed in

these regulations for similar records

pertaining to utility operations. 26. Maintenance work orders and job orders: (a) Authorizations for expenditures for maintenance work 6 years

to be covered by work orders, including memoranda

showing the estimates of costs to be incurred. (b) Work order sheets to which are posted in detail the en

Do. tries for labor, material, and other charges in connection with maintenance, and other work pertaining to utility

operations. (c) Summaries of expenditures on maintenance and job

Do. orders and clearances to operating and other accounts

(exclusive of plant accounts). See footnotes at end of table.

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27. Personnel records: (a) Employees' service records, length of service, and other 3 years after termination of employment.

pertinent data. (b) Applications for employment, requests for medical ex- Destroy at option.

amination, medical examiner's report, photographs and other identification records, and other miscellaneous

records pertaining to the hiring of employees. 28. Employees' benefit and pension records: (a) Detailed records showing computations of accruals for 6 years after supersession of the study or pension liabilities.

report or termination of plan. (b) Pension or annuity payrolls

........... 6 years. (c) Pension paychecks.........

3 years. (d) Records pertaining to employees' benefit programs.......... Destroy at option. 29. Instructions to employees and others: (a) Bulletins or memoranda of general instructions issued by 10 years after expiration or supersession.

the company to employees pertaining to changes in accounting, engineering, operating, maintenance and con

struction policies. (b) Bulletins or memoranda of general instructions issued Destroy at option after expiration or su

by the company to employees pertaining to accounting, persession. engineering, operating, maintenance and construction

methods and procedures. (c) Notices to employees on matters of discipline, deport- Destroy at option.

ment, and other similar subjects.

PLANT AND DEPRECIATION

30. Plant ledgers:
(a) Ledgers of utility plant accounts including land and 50 years.

other detailed ledgers showing the cost of utility plant

by classes. (b) Continuing plant inventory ledger, book or card records 6 years after plant is retired, provided mor

showing description, location, quantities, cost, etc., of tality data are retained. 5

physical units (or items) of utility plant owned.. 31. Construction work in progress ledgers, work orders, and

supplemental records: (a) Construction work in progress ledgers

10 years after clearance to the plant ac

count, provided continuing plant inventory records are maintained; oth

erwise 6 years after plant is retired. (b) Work order sheets to which are posted in summary form Do.

or in detail the entries for labor, materials and other charges for utility plant additions and the entries closing the work orders to utility plant in service at comple

tion. (c) Authorizations for expenditures for additions to utility 10 years.

plant, including memoranda showing the detailed estimates of cost and the bases therefor (including original

and revised or subsequent authorizations). (d) Requisitions and registers of authorizations for utility 10 years.

plant expenditures. (e) Completion or performance reports showing comparison Do.

between authorized estimates and actual expenditures

for utility plant additions. (f) Analysis or cost reports showing quantities of materials 10 years after clearance to the plant ac

used, unit costs, number of man-hours, etc., in connec count, provided continuing property tion with completed construction project.

plant inventory records are maintained; otherwise 6 years after plant

is retired. (g) Records and reports pertaining to progress of construc- Destroy at option.

tion work, the order in which jobs are to be completed, and similar records which do not form a basis of entries

to the accounts. (h) Well-drilling logs and well-construction records. 1 year after field or relevant production are

abandoned. See footnotes at end of table.

SCHEDULE OF RECORDS AND PERIODS OF RETENTION-Continued

Description

Retention period

PLANT AND DEPRECIATION-continued 32. Retirement work in progress ledgers, work orders, and sup

plemental records: (a) Work order sheets to which are posted the entries for re- 10 years after plant is retired.

moval costs, materials recovered, and credits to utility

plant accounts for cost of plant retired. (b) Authorizations for retirement of utility plant, including 10 years after clearance to the plant ac

memoranda showing the basis for determination of cost count, provided continuing plant inof plant to be retired and estimates of salvage and re ventory records are maintained; othmoval costs.

erwise 6 years after plant is retired." (c) Registers of retirement work orders

10 years. 33. Summary sheets, distribution sheets, reports, statements, 10 years after clearance to the plant ac

and papers directly supporting debits and credits to utility count, provided continuing plant inplant accounts not covered by construction or retirement ventory records are maintained; othwork orders and their supporting records.

erwise 6 years after plant is retired. 34. Appraisals and valuations: Appraisals and valuations made by the company of its prop-3 years after disposition, termination of

erties or investments or of the properties or investments lease, or write-off of property or inof any associated companies. (Includes all records essen vestment.

tial thereto.) 35. Production maps and reproductions thereof: (a) Geological maps, including aerial photographs, showing Maps or reproductions thereof pertinent to

the location of all natural gas production, transmission the facility as-constructed until superand distribution facilities.

seded or 6 years after facility is re

tired. 36. The original or reproductions of engineering records,

drawings and other supporting data for proposed as con

structed natural gas facilities: (a) Maps, diagrams, profiles, photographs, field survey

notes, plot plan, detail drawings, records of engineering studies and similar records showing the location of pro

posed or as-constructed facilities: (1) If construction of facility results wholly, or in part........ Records pertinent to the constructed facili

ty until record is superseded or 6

years after facility is retired. (2) If construction of facility does not result ........... Destroy at option, after completely ac

counting for expenses incurred. 37. Contracts and other agreements relating to natural gas

company records: (a) Contracts relating to acquisition or sale of plant.. .... 6 years after plant is retired. (b) Contracts and other agreements relating to services per. 6 years. See section 225.2(j).

formed in connection with construction of utility plant (including contracts for the construction of plant by others for the utility and for supervision and engineer.

ing relating to construction work). (c) The primary records of gas acreage owned, leased or op- 6 years after rights to the gas acreage have

tioned excluding deeds and leases but including such expired or otherwise dissolved. records as lease sheets, leasehold cards, and option

agreements. 38. Records pertaining to reclassifications of utility plant ac- 6 years. See section 225.2(j).

counts to conform to prescribed systems of accounts, including supporting papers showing the bases for such re

classifications. 39. Records of accumulated provisions for depreciation and

depletion of utility plant: (a) Detailed records or analysis sheets segregating the accu- 25 years.

mulated depreciation according to functional classifica

tion of plant. (b) Records supporting computation of depreciation and de Do.

pletion expense of utility plant, including such data as life and salvage studies.

PURCHASES AND STORES

40. Procurements:
(a) Agreements entered into for the acquisition of goods or

the performance of services. Includes all forms of agree

ments not specifically set forth in Subsection 7 such as, See footnotes at end of table.

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PURCHASES AND STORES--continued but not limited to: Letters of intent, exchange of correspondence, master agreements, term contracts, rental agreements and the various types of purchase orders: (1) For goods or services relating to plant construction 6 years. See section 225.2(j). (2) For other goods or services.......

6 years. (b) Supporting documents including bids or proposals evi- 6 years. See section 225.2(j).

dencing all relevant elements of the procurement. (c) All other procurement records such as requisitions, ad- Destroy at option after company's accounts

Vices from suppliers, registers or similar records of in have been examined by independent voices.

accountants. 41. Material ledgers: (a) Ledger sheets and card records of materials and supplies 6 years. See section 225.2(j).

received, issued, and on hand. (b) Statements of materials and supplies on hand, per led- Destroy at option after completion of gers.

annual audit by independent accoun

tants. 42. Materials and supplies received and issued: (a) Records and reports pertaining to receipt of materials

Do. and supplies. (b) Records of inspecting and testing materials and supplies. Destroy at option. (c) Records showing the detailed distribution of materials 6 years. See section 225.2(j).

and supplies issued during accounting periods. (d) Records of material issued, transferred or returned to

stock: (1) Showing quantities, unit prices, and accounts to be Do.

charged. (2) Showing only quantities and accounts to be charged...... Destroy at option if the basic information

contained thereon is transferred to

other records. (e) Minor records and reports pertaining to materials and Destroy at option.

supplies not involving costs or final disposition, such as reports of unfilled requisitions, authorizations for addi. tions to stock, and similar records; also, storeroom copies of purchase orders and price records, other copies being

retained in files of purchasing department. 43. Records of sales of scrap and materials and supplies: (a) Authorizations for sale of scrap and materials and sup- 3 years.

plies. (b) Contracts for sale of scrap and materials and supplies ...... Do. (c) Memoranda pertaining to sale of scrap and materials and Destroy at option.

supplies. 44. Inventories of materials and supplies: (a) General inventories of materials and supplies on hand Destroy at option after completion of

with records of adjustments of accounts required to annual audit by independent unbring stores records into agreement with physical inven tants.

tories. (b) Stock cards, inventory cards, and other detailed records Destroy at option.

pertaining to the taking of inventories if abstracted into

records covered by subsection 44(a). (c) Minor inventories of materials and supplies on hand if Do.

not reflected in adjustments of accounts.

REVENUE ACCOUNTING AND COLLECTING

45. Customers' service applications and contracts:
(a) Applications for utility service for which contracts have Do.

been executed. (b) Applications for utility service used in lieu of contracts.... 1 year. (c) Contracts and card files or other records thereof with 1 year after expiration or cancellation.

customers for utility service. (See also subsection 7(b).) (d) Applications for utility service which were withdrawn by 1 year.

applicant or not granted by the utility. (e) Contracts or sales agreements with customers and others 1 year after sales agreement is discharged.

for sale of merchandise and appliances. (f) Contracts for lease of equipment to customers, including 1 year after expiration of contractor receipts for same.

return of equipment. (g) Applications and contracts for extensions covered by re- 1 year after entire amount is refunded.

fundable deposits or guarantees of revenue, also records

pertaining to such contracts. See footnotes at end of table.

SCHEDULE OF RECORDS AND PERIODS OF RETENTION-Continued

Description

Retention period

REVENUE ACCOUNTING AND COLLECTING-continued (h) Applications and contracts for extensions for which do- 50 years.

nations or contributions are made by customers or

others. 46. Rate schedules: (a) General files of published rate sheets and schedules of Do.

utility service. (Including schedules suspended or super

seded.) (b) Divisional or local office copies of rate sheets and sched- 1 year after expiration or cancellation.

ules of utility service. 47. Customers' guarantee deposits: (a) Customers' deposit ledgers or card records

6 years after refund. (b) Customers' deposit certificate books ......

Do. (c) Receipts for customers' deposits refunded..

Do. (d) Receipts for interest on customers' deposits.

Do. 48. Meter reading sheets and records: (a) Superseded meter reading sheets.

2 years or as may be necessary to comply

with service rules regarding refunds

on fast meters. (b) Meter reread sheets (special readings to check high or 1 year.

low consumption). (c) Customers' reading cards

Do. (d) Connection and disconnection orders...

Do. (e) Superseded indexes to meter books

Destroy at option. (f) Mark sensed meter reading cards............

Destroy at option after transferring data to

other record. 49. Maximum demand, pressure, temperature, and specific 1 year, except where the basic chart inforgravity charts and demand meter record cards

mation is transferred to another record the charts need only be retained 6 months, provided the record containing the basic data is retained 1

year. 50. Miscellaneous billing data: (a) Billing department's copies of contracts with customers Destroy at option.

(in addition to contracts in general files). (b) Service and inspection orders from which customers are 1 year.

charged and sundry charge advices. (c) Authorizations for charges under utility service con- 1 year after expiration of contract.

tracts. (d) Standard billing sheets or schedules (showing computed Destroy at option.

bills of varying consumption according to rates). 51. Revenue summaries: (a) Summaries of monthly operating revenues according to 6 years.

classes of service for entire utility. (b) Summaries of monthly operating revenues according to Do.

classes of service by towns, districts, or divisions (includ

ing summaries of forfeited discounts and penalties). 52. Customers' ledgers and other records used in lieu thereof: (a) Customers' ledgers

2 years or as may be necessary to comply

with service rules regarding refunds

on fast meters. (b) Records used in lieu of customers' ledgers, such as bill Do.

summaries, registers, bill stubs, etc. (c) Copies of large bills: (1) If details are transcribed to ledgers covered by Subsec- Destroy at option.

tion 52(a). (2) If details are not transcribed to ledgers.

2 years. (d) Trial balances of ledgers referred to above

1 year. (e) Indexes to customers' accounts......

2 years. (f) Change of address notices ...

Destroy at option. (g) Cards and other records relating to forfeited discounts .... 2 years. 53. Merchandise sales-accounting and collecting: (a) Merchandise sales tickets (duplicates) and charge slips Destroy at option after annual audit and 6 for work done.

months after account is settled. (b) Merchandise registers and summaries of sales

3 years. (c) Merchandise ledgers and installment records.

1 year after completion of payments. (d) Merchandise sales returns and adjustment tickets. Destroy at option after annual audit and 6

months after account is settled. (e) Cashiers' stubs for merchandise collections .......

6 months. See footnotes at end of table.

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