20-4-103. ANNUAL REPORTS BY UTILITIES.

The Commission may require any utility to file annual reports in such form and content, having regard for the provisions of this Section, as the Commission may require, and special reports concerning any matter about which the Commission is authorized to inquire or to keep itself informed. The Commission may require the reports to be verified. The basic financial statements in the annual report of a utility may, at the direction of the Commission, be examined by an independent certified public accountant and the accountant’s opinion thereof included in the annual report filed with the Commission.

The Commission may require the examination and audit of all accounts, and all items shall be allocated to the accounts in the manner prescribed by the Commission.