NAC704.7911. Audit of distribution company with affiliate: Access to certain records.

For purposes of conducting an audit pursuant to NAC 704.791, the distribution company and its affiliates shall provide the independent auditor, the Commission staff, the Bureau of Consumer Protection in the Office of the Attorney General and the Commission access to:

     1. Financial accounts and records which:

     (a) Verify that the transactions conducted between the distribution company and its affiliates are authorized by and conducted in accordance with the provisions of NRS 704.993 to 704.999, inclusive, and NAC 704.789 to 704.792, inclusive; and

     (b) Relate to the regulation of rates;

     2. All records in any form relating to the provision of information or services to affiliated or nonaffiliated entities; and

     3. The working papers and supporting materials of any auditor who performed an audit pursuant to NAC 704.791.

     (Added to NAC by Pub. Utilities Comm’n by R087-98, eff. 2-3-99; A by R047-02, 10-24-2002)