Fla. Admin. Code R. 25-30.115 (2026)
Uniform System of Accounts for Water and Wastewater Utilities
Water and wastewater utilities must, effective January 1, 2027, maintain their accounts and records in conformity with the National Association of Regulatory Utility Commissioners “Uniform System of Accounts for Water Utilities” (adopted October 8, 2024; corrected January 24, 2025) and the “Uniform System of Accounts for Wastewater Utilities” (adopted November 13, 2024; corrected April 4, 2025 and August 27, 2025) (collectively, NARUC USOA), incorporated by reference in this rule. All inquiries related to the interpretation of the NARUC USOA must be submitted to the Commission’s Division of Accounting and Finance in writing. Copies of the NARUC USOA may be inspected and examined at no cost at the Florida Public Service Commission, 2540 Shumard Oak Boulevard, Tallahassee, Florida 32399 or at the Florida Department of State, R.A. Gray Building, 500 South Bronough Street, Tallahassee, Florida 32399. Copies the NARUC USOA may be purchased online from the NARUC Store at www.naruc.org.
Rulemaking Authority 367.121(1)(b), (f) FS. Law Implemented 367.121(1)(b) FS. History–New 2-3-70, Amended 9-12-74, 1-2-79, 8-21-79, 9-25-85, Formerly 25-10.04, 25-10.004, Amended 8-17-96, 9-3-26.
Effective: 9/3/2026.