Guide to Business Records Retention Requirements

O.C.G.A. Title 46 -- PUBLIC UTILITIES AND PUBLIC TRANSPORTATION

ELECTRICAL SERVICE
ELECTRIC AND GAS UTILITY COMPANIES
ELECTRIC MEMBERSHIP CORPORATIONS AND FOREIGN ELECTRIC COOPERATIVES

GENERALLY
MOTOR CARRIERS
RADIO UTILITY COMPANIES

RAILROAD COMPANIES
FREIGHT
GENERALLY
RAILROAD TELEGRAPH OPERATORS

TELEPHONE SERVICE
EMERGENCY TELEPHONE NUMBER "911" SYSTEM
GENERALLY
TELEPHONE UTILITIES

Electrical Service

ELECTRIC AND GAS UTILITY COMPANIES

Citation: Rule 515-3-1-.09(1) Electric, gas, telephone, and radio utility companies shall maintain inventory records. Amended.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain a continuous inventory record of all units of electric or gas utility plant in agreement with the Uniform System of Accounts prescribed by the Georgia Public Service Commission.
Persons Affected: Electric and gas utility companies whose gross revenues from the sale of electric or gas energy exceeds $1,000,000 per annum.
Retention Period: Not specified.
Related Citations: Rule 515-3-1-.10(a) Accounting requirements.

Electric Membership Corporations and Foreign Electric Cooperatives

Citation: O.C.G.A. Section 46-3-271 Maintenance of books, records of account, etc.; inspection of books and records by members; preparation of annual financial statements.
Regulating Agency: None.
Requirement: To keep (1) correct and complete books and records of account, (2) minutes of the proceedings of the corporation's members and board of directors, and (3) a record of its members, giving addresses of all members and the number of members (which record is to be kept at the corporation's registered office or principal place of business).
Persons Affected: Each electric membership corporation.
Retention Period: Not specified.

Generally

Citation: O.C.G.A. Section 46-2-25(b) Procedure for changing any rate, charge, classification, or service.
Regulating Agency: Georgia Public Service Commission.
Requirement: To retain records of amounts received and from whom, in the situation where a public utility begins charging a higher rate during the pendency of a hearing on the rate increase ordered by the Georgia Public Service Commission.
Persons Affected: Public utilities that raise rates after the Georgia Public Service Commission has ordered a hearing on the utilities' proposed rate increase but has not completed the proceeding in the specified time.
Retention Period: Not specified.

Citation: Rule 515-3-1-.04(1) Annual and monthly reports and other filings. Amended--annual reports.
Regulating Agency: Georgia Public Service Commission.
Requirement: To keep and maintain the Uniform System of Accounts prescribed by the Georgia Public Service Commission.
Persons Affected: Each gas, electric light and power company, telephone company, telegraph company, and radio utility regulated by the Georgia Public Service Commission.
Retention Period: Not specified.

Motor Carriers

Citation: O.C.G.A. Section 46-1-1 Inspection of records by commission.
Regulating Agency: Georgia Public Service Commission.
Requirement: To preserve accounts and records.
Persons Affected: Holders of certificates under O.C.G.A. Title 46, Chapter 7, Article 2 [i.e., motor contract carriers].
Retention Period: A period of three years.

Radio Utility Companies

Citation: Rule 515-3-1-.09(3) Electric, gas, telephone, and radio utility companies shall maintain inventory records. Amended.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain a continuous inventory record of all units of radio utility plant in agreement with the Uniform System of Accounts prescribed by the Georgia Public Service Commission.
Persons Affected: All radio utility companies subject to regulation by the Georgia Public Service Commission.
Retention Period: Not specified.
Related Citations: Rule 515-3-1-.10(b)(VI)2 Accounting requirements.

Railroad Companies

Freight

Generally

Citation: O.C.G.A. Section 46-8-3 Maintenance, inspection, etc., of books, records, etc., of railroad company; furnishing of transcripts of board proceedings by secretary, etc.; transfer of custody of books, records, etc., upon resignation or vacation of office by secretary, etc.
Regulating Agency: Georgia Public Service Commission.
Requirement: To keep the books, records, papers, or other property of a railroad company in the possession of the secretary of the company (or other officer or agent who is the custodian of the books, records, papers, or other property) at all times during business hours.
Persons Affected: Railroad companies.
Retention Period: Not specified.

Citation: O.C.G.A. Section 46-8-210 Reports of engineers of livestock and other property injured, killed, or destroyed; maintenance of record books.
Regulating Agency: Unclear.
Requirement: To keep a record daily in a book of any livestock or other property injured, killed, or destroyed.
Persons Affected: Railroad companies.
Retention Period: Not specified.

Citation: O.C.G.A. Section 46-8-211 Report by track and section foremen as to livestock killed.
Regulating Agency: Unclear.
Requirement: To file, with the station agent nearest the point at which the livestock were killed, a report of the different marks and brands of all livestock killed within a track and section foremen's sections, in such manner and at such times as may be required by federal law, specifying in the report on what part of the sections such livestock were or may have been killed.
Persons Affected: Track and section foremen and station agents of railroad companies.
Retention Period: Not specified.

Railroad Telegraph Operators

Citation: O.C.G.A. Section 46-8-151 Qualifications of railroad telegraph operators; maintenance of written records of certificate of competency.
Regulating Agency: District Attorney of the county in which violations of the requirement occur.
Requirement: To keep a written record of the certificate of competency of a telegraph operator in the office of the railroad officer who issued the certificate.
Persons Affected: Railroad companies and railroad superintendents or trainmasters who issue certificates of competency to the railroad's telegraph operators as required by law.
Retention Period: Not specified.

Telephone Service

Emergency Telephone Number "911" System

Citation: O.C.G.A. Section 46-5-134(g) Billing of subscribers; liability of subscriber for service charge; taxes on service; establishment of Emergency Telephone System Fund; records of charges collected; use of federal, state, municipal, or private funds.
Regulating Agency: Telecommunications Division of the Department of Administrative Services.
Requirement: To maintain records of the amount of the "911" charge collected from a local government.
Persons Affected: Service suppliers of "911" service.
Retention Period: A period of at least three years from the date of collection.

Generally

Citation: Rule 515-3-1-.09(2) Electric, gas, telephone, and radio utility companies shall maintain inventory records. Amended.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain a continuous inventory record of all units of telephone utility plant in agreement with the Uniform System of Accounts prescribed by the Georgia Public Service Commission.
Persons Affected: All telephone companies.
Retention Period: Not specified.
Related Citations: Rule 515-3-1-.10(b)1 Accounting requirements.

Telephone Utilities

Citation: Rule 515-12-1-.02(3) Records and reports--records to be made available on request.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain records of operation in sufficient detail to permit review of service performance.
Persons Affected: Telephone utilities [which is defined in Rule 515-12-1-.01(jj) as any person, firm, partnership, or corporation engaged in the business of furnishing telecommunication services to the public under the jurisdiction of the Georgia Public Service Commission.]
Retention Period: The period of time specified in the current edition of the Federal Communications Commission's records retention schedule (Title 47), unless otherwise specified by the Georgia Public Service Commission. [Rule 515-12-1-.02(2).]
Related Citations: Rules 515-12-1-.01(jj) and 515-12-1-.02(2).

Citation: Rule 515-12-1-.03(3) Metering, inspections and test.
Regulating Agency: Georgia Public Service Commission.
Requirement: To prepare, when mechanical and/or electronic recording devices are used in connection with telecommunication service, the meter reading data and related customer records from which the customer's bills are prepared, showing: (1) identifying number or means to determine readily the customer's name, address, and service classification; (2) meter readings; (3) date of meter readings; and (4) multiplier or constant, if used.
Persons Affected: Telephone utilities.
Retention Period: Not specified.

Citation: Rule 515-12-1-.03(5)(a) Metering, inspections and test.
Regulating Agency: Georgia Public Service Commission.
Requirement: For message rate service where timing the length of message is not involved, to show on the meter and/or recording device the number of completed messages sent by the station which the meter or device is measuring.
Persons Affected: Telephone utilities providing message rate service where timing the length of message is not involved.
Retention Period: Not specified.

Citation: Rule 515-12-1-.03(5)(b) Metering, Inspections and Tests.
Regulating Agency: Georgia Public Service Commission.
Requirement: For message rate and/or toll service when, in addition to recording the calls, it is necessary to time the calls, to show (1) on the recording device the number of calls and the chargeable time involved in each call and the station making such call; and (2) the number of message units used for such call, where a meter is associated with the station making the call.
Persons Affected: Telephone utilities providing message rate and/or toll service when, in addition to recording the calls, it is necessary to time the calls.
Retention Period: Not specified.

Citation: Rule 515-12-1-.04(5) Customer relations--public information.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain at the telephone utility's business office (and make available to customers on request): (1) copies of all tariffs as described in Rule 515-12-1-.02 applicable to the area served; (2) maps showing exchange, base rate area, and zone (if applicable) boundaries in sufficient size and detail from which all customer locations can be determined and mileage and zone charges quoted; (3) publicly-announced information as to the present and intended future availability of specific classes of service at the applicant's location; (4) publicly-announced information concerning plans for major service changes in the area served by the business office; (5) information pertaining to service and rates as proposed in pending tariff or rate change filing; and (6) copies of the telephone service rules found in Chapter 515-12-1 of the Official Compilation of the Rules and Regulations of the State of Georgia.

Citation: Rule 515-12-1-.05(6) Record of Deposit.
Regulating Agency: Georgia Public Service Commission.
Requirement: to keep a record of cash deposits until refunded, showing the name and current billing address of each depositor, the amount and date of the deposit, and each transaction concerning the deposit.
Persons Affected: Telephone utilities holding cash deposits of customers.
Retention Period: Until the deposit is refunded.

Citation: Rule 515-12-1-.23 Customer complaints and trouble reports.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain an accurate record of trouble reports made by customers, including: (1) appropriate identification of the customer or service affected; (2) the time, date, and nature of the report; (3) the action taken to clear trouble or satisfy the complaint; and (4) the date and time of trouble clearance or other disposition.
Persons Affected: Telephone utilities.
Retention Period: "Within the period prescribed for such records."

Citation: Rule 515-12-1-.17(2) Quality of service--general.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain records to the end that reasonable margins of facilities and adequate personnel are available with the objective that service will meeting the quality described in Rule 515-12-1-.17.
Persons Affected: Telephone utilities.
Retention Period: Not specified.

Citation: Rule 515-12-1-.17(3) Quality of service--general.
Regulating Agency: Georgia Public Service Commission.
Requirement: To maintain records as required to determine that sufficient equipment and an adequate operating force are provided at all times including the average busy hour, busy season.
Persons Affected: Telephone utilities.
Retention Period: Not specified.

Citation: Rule 515-12-1-.18 Service Objectives and Surveillance Levels.
Regulating Agency: Georgia Public Service Commission.
Requirement: To retain records of measurements and summaries made to determine the level of service for each item included in the rules of the Georgia Public Service Commission pertaining to telephone service.
Persons Affected: Telephone utilities.
Retention Period: Not stated.