NAC408.349. Methods of developing and recording costs of relocation; lump-sum payments for relocation.

     1. The utility shall record its cost of relocation pursuant to a system for work orders approved by the Department unless another method of developing and recording costs is approved by the Department.

     2. Except for work done pursuant to a contract, the individual and total cost of relocation must be recorded in the utility’s accounts. The Department may inspect those accounts to verify that the costs billed by the utility are adequately supported by the utility’s financial records in accordance with the approved method for developing those costs.

     3. If the reimbursable cost of relocation is paid in a lump sum pursuant to an agreement between the utility and the Department, the lump sum must not exceed the maximum amount eligible for reimbursement by the Department or Federal Highway Administration.

     4. The utility shall cooperate with the inspector assigned by the Department to the site of the utility’s relocation to ensure that accurate and complete documentation of the costs of labor, materials and equipment are recorded.

     5. The utility’s system for work orders or other accounting procedure must indicate:

     (a) The nature of each addition to or retirement from a facility;

     (b) The total costs of the facility; and

     (c) The source of those costs.

     6. As used in this section, “system for work orders” means a procedure for accumulating and recording into the separate accounts of a utility all its costs concerning any change in its system or plant.

     (Added to NAC by Dep’t of Transportation, eff. 1-6-95)