Sec. 197.38. Work order system required (Class A and Class B utilities only)

(a) Class A and Class B utilities shall record all changes in operating property used wholly or partly in electric operations by means of a work order or job order system. Such work orders and supporting records shall be permanently preserved. The work order system shall include a work order estimate and a work in progress record, and shall contain the particulars described below.

(b) All installations, additions, retirements, or replacements shall be covered by a work order estimate and a work in progress record. Standing work orders may be used for projects of less than $1,000 by Class A utilities and for projects of less than $500 by Class B utilities. These limits may be modified by special order of the commission when warranted by particular circumstances.

(c) The work order estimate shall include the following particulars:

(1) A designation number or letter and the signature of the officer or employee who authorized the work or purchase. If authorization is by a board of the operating or lessor municipality or other body, the proper officer shall so state over his signature.

(2) A description and the location of the work to be done (or the purchase to be made), the dates between which such work (or purchase) is to be accomplished, the date when the work was begun, and the date when finished.

(3) Detailed estimates of the cost of the project, together with maps, plans, diagrams, specifications, etc., applicable.

(4) The account or accounts to which the cost of the project is chargeable and the amount chargeable to each account.

(5) Any variations between estimates and actual costs of the project.

(6) When a retirement, replacement, betterment, or rearrangement of property is involved, the work order estimate shall show or refer to other records which cover the book cost (estimated if not known, and the basis of the estimate to be stated) and the date of installation of the property withdrawn, enlarged, rearranged, improved, or replaced, and the name and page of the accounting and engineering books and records covering such installation and the cost thereof. If a work order system was in use at the time such property was installed, reference thereto shall be made by number or other designation.

(d) The work in progress record shall contain the following particulars:

(1) A designation number or letter which shall correspond to the number or letter on the work order estimate covering the same project. When more than one such work in progress record covers the work on a work order estimate, each shall be numbered or lettered in such manner as to be readily identifiable with the work order estimate for the same project.

(2) The accumulated charges applicable to each particular job or project separately for each of the items set forth in subdivision (e) of section 197.21, and the total cost of the completed project. The cost of dismantling and the salvage realized shall also be shown. When any project involves charges to more than one operating property account, a separate work in progress record shall be kept for the work chargeable to each account. Every charge or credit on work in progress records shall refer to the voucher, journal, or other source from which the entry therein was made.

(3) Full details at any time of the amount carried in account 110, Construction Work in Progress. The cost of completed projects shall be promptly transferred from that account to the accounts to which chargeable. Upon coming into service, completed portions involving additions to operating property accounts shall be transferred to the appropriate accounts although other portions of the work covered by the same work order are not yet completed and the work order has not been closed. Credits for such transfers shall be made in separate columns.

A:

Requirement of the use of the work order system here outlined may be suspended by order of the commission in the case of a utility which satisfies the commission that the system which it has in use for recording changes in operating property accounts gives the equivalent detail by accounts in substantially the same form. The identification of expenditures with property must be complete and clear, and the detail of the cost of each project or job (see § 197.21 [e] [1-10]) must be readily available. The total of the uncompleted projects must also be in agreement with account 110, Construction Work in Progress.

B:

The work order system is required to record changes in Operating Property—Electric and Operating Property—General. Its use is recommended, however, for recording other expenditures, such as for operating property in other departments, repairs, etc. When used for repairs, balances applicable thereto shall be cleared monthly to the appropriate accounts.