199—23.2(476) Annual report requirements.
	23.2(1) Forms. The following annual report forms shall be filed by the following utilities:
	a. 	Investor-owned, rate-regulated electric utilities file Form IE-1 with a copy of that utility’s Federal Energy Regulatory Commission (FERC) Annual Report Form No.	1 or 1A as applicable.
	b. 	Investor-owned, non-rate-regulated electric utilities file Form EC-1.
	c. 	Investor-owned gas utilities file Form IG-1 with a copy of that utility’s FERC Annual Report Form No.	2 or 2A as applicable.
	d. 	Regulated water utilities file Form WA-1.
	e. 	Cooperative electric utilities file Form EC-1.
	f. 	Municipally owned electric utilities file Form ME-1.
	g. 	Municipally owned gas utilities file Form MG-1.
	h. 	Providers of telecommunications service file Form TC-1.
	i. 	Competitive natural gas providers and aggregators file Form CNGP-1.
	j. 	Generation and transmission cooperatives file Form EC-1N.
	k. 	Storm water drainage and sanitary sewage utilities file Form SW-1.
	23.2(2) Additional requirements for rate-regulated utilities. A rate-regulated utility shall include information concerning its Iowa operations in its report as requested on the forms and file as part of its annual report the following:
	a. 	A list (by title, author and date) of any financial, statistical, technical or operational reviews or reports that a company may prepare for distribution to stockholders, bondholders, utility organizations or associations or other interested parties.
	b. 	A list (by form number and title) of all financial, statistical, technical and operational review-related documents filed with an agency of the federal government.
[ARC 7752C, IAB 4/3/24, effective 5/8/24]