OAR 860-038-0620: Access to Books and Records

(1) An electric company must provide the Commission with full access to all of the electric company’s and affiliates’ books and records in order to review all transactions between an electric company and its Oregon affiliates. (2) An electric company and its affiliates shall maintain separate books and records, and, whenever possible, prepare unconsolidated financial statements. (3) An electric company and its competitive operations shall maintain sufficient records to allow for an audit of the transactions between an electric company and its competitive operations. At its discretion, the Commission may require an electric company to initiate, at the electric company’s expense, an audit of the transactions between an electric company and its competitive operations performed by an independent third party.