Florida Public Service Commission native order document 05206-2026

FILED 8/14/2026
DOCUMENT NO. 05206-2026
FPSC 	- COMMISSION CLERK
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION
In re: Proposed amendment of Rules 25-
30. 115, Uniform System of Accounts for
Water and Wastewater Utilities; 25-30.033,
Application for Original Certificate of
Authorization and Initial Rates and Charges;
25-30.037, Application for Authority to
Transfer; 25-30.0372, Alternative Procedure
for Establishing Rate Base Value of Acquired
Utility System; 25-30.1 10, Records and
Reports, Annual Reports; 25-30.140,
Depreciation; 25-30.433, Rate Case
Proceedings; 25-30.444, Utility Reserve Fund;
and 25-30.445, General Information and
Instructions Required of Water and
Wastewater Utilities in an Application for a
Limited Proceeding. _
DOCKET NO. 20260022-WS
ORDER NO. PSC-2026-0279-FOF-WS
ISSUED: August 	14, 2026
The following Commissioners participated in the disposition of this matter:
GABRIELLA PASSIDOMO SMITH, Chairman
GARY F. CLARK
MIKE LA ROSA
BOBBY PAYNE
ANA ORTEGA
NOTICE OF ADOPTION OF RULES
BY THE COMMISSION:
NOTICE 	is hereby given that the Florida Public Service Commission, pursuant to Section
120.54, Florida Statutes, has adopted without changes the following rules:
25-30.033, F.A.C.
25-30.037, F.A.C.
25-30.0372, F.A.C
25-30.110, F.A.C.
25-30.1 15, F.A.C.
25-30.140, F.A.C.
25-30.433, F.A.C.
Application 	for 	Original 	Certificate 	of Authorization 	and 	Initial
Rates and Charges;
Application for Authority to Transfer;
Alternative 	Procedure 	for 	Establishing 	Rate 	Base 	Value 	of
Acquired Utility System;
Records and Reports; Annual Reports;
Uniform System of Accounts for Water and Wastewater Utilities;
Depreciation;
Rate Case Proceedings;

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25-30.444, F.A.C. 	Utility Reserve Fund; and
25-30.445, F.A.C. 	General 	Information 	and 	Instructions 	Required 	of 	Water 	and
Wastewater Utilities in an Application for a Limited Proceeding.
The 	rules were 	filed with 	the Department 	of 	State on August 	14, 	2026, 	and 	will be
effective on September 	3, 2026.
A copy of the rules as filed with the Department of State are attached to this Notice.
This docket 	is closed upon issuance of this Notice.
By ORDER of the Florida Public Service Commission this 14th day of August, 2026 	.
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399
(850)413-6770
www.floridapsc.com
Copies 	furnished: A 	copy 	of 	this 	document 	is
provided 	to 	the 	parties 	of record 	at 	the 	time 	of
issuance and, 	if applicable, interested persons.
JLA
25-30.033 Application for Original Certificate of Authorization and Initial Rates and Charges.

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(1) Each applicant for an original certificate of authorization and initial rates and charges must shall file with the
Commission Clerk the information set forth in paragraphs (a) through (q). Form PSC 1001 (06/26) (12/15), entitled
“Application for Original Certificate of Authorization for a Proposed or Existing System Requesting Initial Rates
and Charges,” which is incorporated by reference in this rule and is available at
https://flrules.org/Gateway/reference.asp?No=Ref-19629 http://www.flrules.org/Gateway/reference.asp?No=Ref-
06237, is an example application that may be completed by the applicant and filed with the Office of Commission
Clerk to comply with this subsection. This form is also available on the Commission’s website at Web site,
www.floridapsc.com.
(a) through (c) No change.
(d) The nature of the utility’s business organization, i.e., corporation, limited liability company, partnership,
limited partnership, sole proprietorship, or association. The applicant must provide documentation from the Florida
Department of State, Division of Corporations, showing:
1. The utility’s business name and registration/document number for the business, unless operating as a sole
proprietor, and,
2. No change.
(e) No change.
(f) No change.
(g) A statement indicating whether the application is for water, wastewater, or both. If the applicant is applying
for water or wastewater only, the statement must shall include how the other service is provided;
(h) To demonstrate the necessary financial ability of the applicant to provide service to the proposed service
area, the applicant must shall provide:
1. A detailed financial statement (balance sheet and income statement), audited if available, of the financial
condition of the applicant, which shows all assets and liabilities of every kind and character. The financial
statements must shall be for the preceding calendar or fiscal year. The financial statement must shall be prepared in
accordance with Rule 25-30.115, F.A.C. If available, a statement of the sources and uses of funds must shall also be
provided; and,

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2. A list of all entities, including affiliates, upon which the applicant is relying to provide funding to the utility
and an explanation of the manner and amount of such funding. The list need not include any person or entity holding
less than 5 percent ownership interest in the utility. The applicant must shall provide copies of any financial
agreements between the listed entities and the utility and proof of the listed entities’ ability to provide funding, such
as financial statements;
(i) To demonstrate the technical ability of the applicant to provide service, the applicant must shall provide:
1. through 2. No change.
3. A copy of the most recent DEP and/or county health department sanitary survey, compliance inspection
report, and secondary standards drinking water report; and,
4. No change.
(j) To describe the proposed service area, the applicant must shall provide:
1. No change.
2. A detailed system map showing the existing and proposed lines and treatment facilities, with the territory
proposed to be served plotted thereon, consistent with the legal description provided in subparagraph (j)1. above.
The map must shall be of sufficient scale and detail to enable correlation with the description of the territory
proposed to be served; and,
3. No change.
(k) To demonstrate the need for service in the proposed area, the applicant must shall provide:
1. The number of customers currently being served and proposed to be served, by customer class and meter
size, including a description of the types of customers currently being served and anticipated to be served, i.e., single
family homes, mobile homes, duplexes, golf course clubhouse, or commercial. If the development will be in phases,
this information must shall be separated by phase;
2. No change.
3. The current land use designation of the proposed service territory as described in the local comprehensive
plan at the time the application is filed. If the proposed development will require a revision to the comprehensive
plan, describe the steps taken and to be taken to facilitate those changes, including changes needed to address the
proposed need for service; and,

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4. No change.
(l) No change.
(m) Documentation of the utility’s right to access and continued use of the land upon which the utility treatment
facilities are or will be located. Documentation of continued use must shall be in the form of a recorded warranty
deed, recorded quit claim deed accompanied by title insurance, recorded lease (such as a 99-year lease), or recorded
easement. To satisfy this requirement, the The applicant may submit an unrecorded copy of the instrument granting
the utility’s right to access and continued use of the land upon which the utility treatment facilities are or will be
located, provided the applicant files a recorded copy within the time required in the order granting the certificate;
(n) A description of the separate capacities of the existing and proposed lines and treatment facilities in terms of
equivalent residential connections (ERCs) and gallons per day estimated demand per ERC for water and wastewater
and the basis for such estimate. If the development will be in phases, this information must shall be separated by
phase;
(o) No change.
(p) To support the proposed rates and charges, the applicant must shall provide:
1. The existing and projected cost of the system(s) and associated depreciation by year until design capacity is
reached using the NARUC USOA National Association of Regulatory Utility Commissioners (NARUC) 1996
Uniform System of Accounts (USOA), which is incorporated by reference in Rule 25-30.115, F.A.C. The applicant
must shall identify the year that 80 percent of design capacity is anticipated. If the utility will be built in phases, this
applies shall apply only to the first phase;
2. The existing and projected annual contributions-in-aid-of-construction (CIAC) and associated amortization
by year, including a description of the assumptions regarding customer-growth customer growth projections, using
the same projections used in subparagraph (1)(k)1. above, for the proposed service area. The projected CIAC must
shall identify cash and property contributions and amortization at 100 percent of design capacity and identify the
year when 80 percent of design capacity is anticipated. The projected CIAC must shall be consistent with the
service-availability service availability policy and the charges in the proposed tariff provided in paragraph (q),
below, the schedule provided in subparagraph (1)(p)6., below, and the CIAC guidelines in Rule 25-30.580, F.A.C. If
the utility will be built in phases, this applies shall apply only to the first phase

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3. A schedule showing the projected capital structure including the methods of financing the construction and
operation of the utility until the utility reaches 80 percent of the design capacity of the system. If the utility will be
built in phases, this applies shall apply only to the first phase;
4. The current annual operating expenses and the projected annual operating expenses at 80 percent of design
capacity using the NARUC USOA, incorporated by reference in Rule 25-30.115, F.A.C. If the utility will be built in
phases, this applies shall apply only to the first phase;
5. No change.
6. A schedule showing how the proposed service availability policy and charges were developed, including
meter installation, main extension, and plant capacity charges, and proposed donated property; and,
7. A schedule showing how the customer deposits and miscellaneous service charges were developed, including
initial connection, normal reconnection, violation reconnection, and premises visit fees, consistent with Rules 25-
30.311 and 25-30.460, F.A.C.; and,
(q) A tariff containing all rates, classifications, charges, rules, and regulations which must shall be consistent
with Chapter 25-9, F.A.C. Form PSC 1010 (06/26) (12/15), entitled “Water Tariff,” which is incorporated by
reference in this rule and is available at http://flrules.org/Gateway/reference.asp?No=Ref-19634,
http://www.flrules.org/Gateway/reference.asp?No=Ref-06247 and Form PSC 1011 (06/26) (12/15), entitled
“Wastewater Tariff,” which is incorporated by reference in this rule and is available at
http://flrules.org/Gateway/reference.asp?No=Ref-19635 http://www.flrules.org/Gateway/reference.asp?No=Ref-
06248, are example tariffs that may be completed by the applicant and included in the application. These forms may
also be obtained from the Commission’s website at, www.floridapsc.com.
(2) The base facility and usage rate structure, (as defined in subsection 25-30.437(5), F.A.C.,) must shall be
utilized for metered service, unless an alternative rate structure is supported by the applicant and authorized by the
Commission.
(3) A return on common equity must shall be established using the current equity leverage formula established
by order of this Commission pursuant to Section 367.081(4), F.S., unless there is competent substantial evidence
supporting the use of a different return on common equity.

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(4) Utilities obtaining original certificates of authorization pursuant to this rule are authorized to accrue
allowance for funds used during construction (AFUDC) for projects found eligible pursuant to subsection 25-
30.116(1), F.A.C.
(a) The applicable AFUDC rate will shall be determined as the utility’s projected weighted cost of capital as
demonstrated in its application for original certificate and initial rates and charges.
(b) A discounted monthly AFUDC rate calculated in accordance with subsection 25-30.116(3), F.A.C., will
shall be used to ensure insure that the annual AFUDC charged does not exceed authorized levels.
(c) The date the utility begins shall begin to charge the AFUDC rate must shall be the date the certificate of
authorization is issued to the utility so that such rate can apply to the initial construction of the utility facilities.
Rulemaking Authority 350.127(2), 367.121, 367.1213 FS. Law Implemented 367.031, 367.045, 367.1213 FS.
History–New 1-27-91, Amended 11-30-93, 1-4-16, 	.
25-30.037 Application for Authority to Transfer.
(1) This rule applies to any application for the transfer of an existing water or wastewater utility, regardless of
whether service is currently being provided. The application for transfer may result in the transfer or cancellation of
the seller’s existing certificate, amendment of the buyer’s existing certificate or granting of an original certificate to
the buyer, or a transfer of majority organizational control of the utility.
(a) If a transfer occurs prior to Commission approval, the utility must shall submit an application for authority
to transfer no later than 90 days after the sale closing date.
(b) When a utility applies for any of the following transfer authorizations by the Commission, it must shall
provide its application as prescribed in the appropriate subsection below:
1. A transfer of a regulated utility to another regulated utility must shall be pursuant to subsection (2), below;
2. A transfer of an exempt entity to a regulated utility must shall be pursuant to subsection (3), below;
3. A transfer of a utility in a nonjurisdictional county to a regulated utility that results in a system whose service
transverses county boundaries must shall be pursuant to subsection (3), below;
4. A change of majority organizational control of a regulated utility must shall be pursuant to subsection (4),
below; or

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5. A transfer of a regulated utility to an exempt entity other than a governmental authority must shall be
pursuant to subsection (5), below.
(c) Form PSC 1005 (06/26) (12/15), entitled “Application for Transfer of Certificates or Facilities from a
Regulated Utility to Another Regulated Utility,” which is incorporated by reference in this rule and which is
available at http://flrules.org/Gateway/reference.asp?No=Ref-19630
http://www.flrules.org/Gateway/reference.asp?No=Ref-06242, Form PSC 1006 (06/26) (12/15), entitled
“Application for Transfer of an Exempt Entity to a Regulated Utility, or Transfer of a Utility in a Non-jurisdictional
County to a Regulated Utility That Results in a System Whose Service Transverses County Boundaries,” which is
incorporated by reference in this rule and which is available at http://flrules.org/Gateway/reference.asp?No=Ref-
19631 http://www.flrules.org/Gateway/reference.asp?No=Ref-06243, Form PSC 1007 (06/26) (12/15), entitled
“Application for a Transfer of Majority Organizational Control of a Regulated Utility,” which is incorporated by
reference in this rule and which is available at http://flrules.org/Gateway/reference.asp?No=Ref-19632
http://www.flrules.org/Gateway/reference.asp?No=Ref-06244, and Form PSC 1008 (06/26) (12/15), entitled
“Application for Transfer of Facilities from a Regulated Utility to an Exempt Entity Other Than a Governmental
Authority,” which is incorporated by reference in this rule and which is available at
http://flrules.org/Gateway/reference.asp?No=Ref-19633 http://www.flrules.org/Gateway/reference.asp?No=Ref-
06245, are example applications that may be completed by the applicant and filed with the Office of Commission
Clerk to comply with subsection (2), (3), (4), or (5), below, respectively. These forms may also be obtained from the
Commission’s website at, www.floridapsc.com.
(2) Transfer of a regulated utility to another regulated utility. Each applicant for transfer of certificate of
authorization, facilities or any portion thereof from a regulated utility to another regulated utility must shall file with
the Commission Clerk the information set forth in paragraphs (a) through (v), below.
(a) through (b) No change.
(c) The certificated name, address, telephone number, certificate number(s), authorized representative, and, if
available, the email address and fax number of the utility/seller;

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(d) The complete name, address, telephone number, Federal Employer Identification Number, authorized
representative and, if available, the email address and fax number of the buyer(s) and the new name of the utility if
the buyer plans to operate under a different name;
(e) The name, address, telephone number, and if available, the email address and fax number of the person in
possession of the books and records when the application is filed;
(f) The nature of the buyer’s business organization, i.e., corporation, limited liability company, partnership,
limited partnership, sole proprietorship, or association. The buyer must provide documentation from the Florida
Department of State, Division of Corporations, showing:
1. The utility’s/buyer’s business name and registration/document number for the business, unless operating as a
sole proprietor, and,
2. No change.
(g) through (h) No change.
(i) A copy of the contract for sale and all auxiliary or supplemental agreements. If the sale, assignment, or
transfer occurs prior to Commission approval, the contract must shall include a provision stating that the contract is
contingent upon Commission approval;
(j) The buyer must provide the following documentation of the terms of the transfer:
1. through 7. No change.
8. A statement that the utility’s books and records will be maintained using the NARUC USOA 1996 National
Association of Regulatory Utilities Commissioners (NARUC) Uniform System of Accounts (USOA), incorporated
by reference in Rule 25-30.115, F.A.C.; and,
9. No change.
(k) No change.
(l) To demonstrate the financial ability of the buyer to maintain and operate the acquired utility, the buyer must
shall provide:
1. A detailed financial statement (balance sheet and income statement), audited if available, of the financial
condition of the applicant, that shows all assets and liabilities of every kind and character. The financial statements
must shall be for the preceding calendar or fiscal year. The financial statement must shall be prepared in accordance

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with Rule 25-30.115, F.A.C. If available, a statement of the sources and uses of funds must shall also be provided;
and,
2. A list of all entities, including affiliates, upon which the buyer is relying to provide funding to the utility and
an explanation of the manner and amount of such funding. The list need not include any person or entity holding less
than 5 percent ownership interest in the utility. The applicant must shall provide copies of any financial agreements
between the listed entities and the utility and proof of the listed entities’ ability to provide funding, such as financial
statements;
(m) To demonstrate the technical ability of the buyer to provide service, the buyer must shall provide:
1. An explanation of the buyer’s experience in the water or wastewater industry; and,
2. No change.
(n) No change.
(o) The proposed net book value of the system as of the date of the proposed transfer, and a statement setting
out the reasons for the inclusion of an acquisition adjustment, if one is requested. If rate base has been established by
this Commission, the buyer must provide the docket, and the order number and. In addition, provide a schedule of
all subsequent changes to rate base;
(p) A statement from the buyer that it has obtained or will obtain copies of all of the federal income tax returns
of the seller from the date the utility was first established or the rate base was last established by the Commission,
whichever is later. If the tax returns have not been obtained, the buyer must provide a description of the steps taken
to obtain the tax returns;
(q) A statement from the buyer that after reasonable investigation, the system being acquired appears to be in
satisfactory condition and in compliance with all applicable standards set by the Department of Environmental
Protection (DEP) or, if the system is in need of repair or improvement, has any outstanding Notice of Violation of
any standard set by the DEP or any outstanding consent orders with the DEP, the buyer must shall provide a
description of the repairs or improvements that have been identified, the governmental authority that required the
repairs or improvements, if applicable, the approximate cost to complete the repairs or improvements, and any
agreements between the seller and buyer regarding who will be responsible for any identified repairs or
improvements;

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(r) The applicant must shall provide the following documents:
1. through 2. No change.
3. A copy of all of the utility’s correspondence with the DEP, county health department, and water management
district, including consent orders and warning letters, and the utility’s responses to the same, for the past five years;
and,
4. No change.
(s) Documentation of the utility’s right to access and continued use of the land upon which the utility treatment
facilities are located. Documentation of continued use must shall be in the form of a recorded warranty deed,
recorded quit claim deed accompanied by title insurance, recorded lease (such as a 99-year lease), or recorded
easement. To comply with this requirement, tThe applicant may submit an unrecorded copy of the instrument
granting the utility’s right to access and continued use of the land upon which the utility treatment facilities are or
will be located, provided that the applicant files a recorded copy within the time required in the order granting the
transfer;
(t) No change.
(u) Tariff sheets reflecting any changes resulting from the transfer. Form PSC 1010 (06/26) (12/15), entitled
“Water Tariff,” and Form PSC 1011 (06/26) (12/15), entitled “Wastewater Tariff,” which are incorporated by
reference in Rule 25-30.033, F.A.C., are example tariffs that may be completed by the applicant and included in the
application. These forms are also available on the Commission’s website at, www.floridapsc.com; and,
(v) No change.
(3) For tTransfer of an exempt entity to a regulated utility, or transfer of a utility in a nonjurisdictional county to
a regulated utility that results in a system whose service transverses county boundaries,. eEach applicant must shall
file with the Commission the information set forth in paragraphs (a) through (f), below:.
(a) through (b) No change.
(c) The requirements of paragraphs (2)(c) through, (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r),
(s), (t), (u), and (v), above;
(d) No change.

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(e) An explanation of when and under what authority the current rates and charges of the exempt entity or utility
in a nonjurisdictional county were established, if applicable; and,
(f) No change.
(4) A transfer of majority organizational control of a regulated utility. Each applicant for a transfer of majority
organizational control must shall file with the Commission the information set forth in paragraphs (a) through (d),
below:.
(a) through (b) No change.
(c) The requirements of paragraphs (2)(c), (d), (f), (i), (j), (k), (l), (m), (q), (t) and (u), above; and,
(d) No change.
(5) A transfer of a regulated utility to an exempt entity other than a governmental authority. Each applicant for a
transfer of ownership of a regulated utility to an exempt entity other than a governmental authority must shall file
with the Commission Clerk the information set forth in paragraphs (a) through (e), below:.
(a) through (b) No change.
(c) The requirements of paragraphs (2)(c), (d), (k), (l), (m), and (r), above;
(d) Documentation of the following terms of the transfer:
1. A copy of the contract for sale and all auxiliary or supplemental agreements. If the sale, assignment, or
transfer occurs prior to Commission approval, the contract must shall include a provision stating that the contract is
contingent upon Commission approval;
2. No change.
3. A statement regarding the disposition of customer deposits and interest thereon; and,
4. A statement regarding the disposition of any outstanding regulatory assessment fees, fines, refunds, or annual
reports; and,
(e) No change.
Rulemaking Authority 350.127(2), 367.121, 367.1213 FS. Law Implemented 367.071, 367.1213 FS. History–New 1-
27-91, Amended 11-30-93, 1-4-16, 	.

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25-30.0372 Alternative Procedure for Establishing Rate Base Value of Acquired Utility System.
(1) Definition. For the purposes of this rule, “Licensed Appraiser,” as referenced in Section 367.0811(4)(a),
F.S., means a person who meets all the following criteria:
(a) Has certification as an Accredited Senior Appraiser by the American Society of Appraisers (ASA),
designation as a Certified Valuation Analyst by the National Association of Certified Valuators and Analysts
(NACVA), designation as a Certified Business Appraiser by the Institute of Business Appraisers (IBA), or
designation as Accredited in Business Valuation by the American Institute of Certified Public Accountants
(AICPA), and
(b) Is in good standing with the ASA, NACVA, IBA, or AICPA.
(2) Appraisals.
(a) No change.
(b) The Executive Director of the Florida Public Service Commission, or their designee, will randomly select
choose the three licensed appraisers from the list of licensed appraisers referenced in paragraph (2)(d) of this rule
using computationally-generated random numbers. No two of the selected appraisers may be employed by the same
entity.
(c) through (d) No change.
(e) A licensed appraiser will be included on the Commission’s list of approved licensed appraisers by
submitting all of the following by email to appraiserlist@psc.state.fl.us or by mail to the Office of the Commission
Clerk, Florida Public Service Commission, 2540 Shumard Oak Boulevard, Tallahassee, FL 32399-0850:
1. No change.
2. The name of any company with which the licensed appraiser is employed or associated; and
3. Proof of the information required by subsection (1) above; and.
4. The expiration date of the certification or designation required by paragraph (1)(a) above.
(f) It is the responsibility of the licensed appraiser to ensure that correct and updated information remains on file
with the Commission. The licensed appraiser must submit updated information by email to
appraiserlist@psc.state.fl.us, or by mail to the Office of the Commission Clerk, Florida Public Service Commission,
2540 Shumard Oak Boulevard, Tallahassee, FL 32399-0850, within 30 days of any change of information. If the

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Commission determines that a person no longer meets the requirements to be a licensed appraiser on the
Commission’s list, that person will be removed from the list. Upon request and upon providing proof that the
requirements listed in subsection (1) above are met, a person will be added back to the list.
(g) The licensed appraiser can be removed from the list by submitting a request for removal by email in writing
to appraiserlist@psc.state.fl.us or by mail to the Office of the Commission Clerk, Florida Public Service
Commission, 2540 Shumard Oak Boulevard, Tallahassee, FL 32399-0850.
(3) Petition. Section 367.0811(5), F.S., sets forth the filing requirements a petition to establish the rate base
value must contain.
(a) through (b) No change.
(c) Form PSC 1035 (03/24), entitled “Water and/or Wastewater Cumulative Present Value of the Revenue
Requirements for Alternate Rate Base Worksheet” (CPVRR), which is incorporated by reference in this rule and
available at may be obtained from http://www.flrules.org/Gateway/reference.asp?No=Ref-16589, must be included
in the petition to show the 5-year projected rate impact required by Section 367.0811(5)(e), F.S. The form can also
be found at www.floridapsc.com, or be obtained from the Office of the Commission Clerk, Florida Public Service
Commission, 2540 Shumard Oak Boulevard, Tallahassee, Florida 32399-0850.
(d) No change.
(e) The information filed under Section 367.0811(5)(e), F.S., must include the acquiring utility’s proposed
journal entries anticipated to result from the acquisition, including tax entries and account numbers in conformance
with the 1996 NARUC USOA Uniform System of Accounts, which is incorporated by reference in Rule 25-30.115,
F.A.C.
(f) No change.
(4) No change.
(5) Notice. At the time the petition is filed with the Commission, the acquiring utility must provide a draft
notice for review by Commission staff. Commission staff will review the draft notice within 7 days. Once staff has
approved the notice, the acquiring utility must provide notice by U.S. Mail regular mail to the Office of Public
Counsel and by either U.S. Mail regular mail or personal service to each customer and owner of property located
within the service area for both the acquiring utility and the utility being acquired, to the extent the utilities’

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customers are within the Commission’s jurisdiction. The notice required by this rule may be combined with the
notice of Application for Authority to Transfer issued pursuant to Rule 25-30.030, F.A.C., or for existing customers,
the notice may be included in their next bill. The notice must contain:
(a) through (h) No change.
Rulemaking Authority 367.0811(11), FS. Law Implemented 367.0811, FS. History–New 5-15-24, Amended 	.
25-30.110 Records and Reports; Annual Reports.
(1) Records.
(a) Each utility must preserve its records in accordance with the National Association of Regulatory Utility
Commissioners “Regulations to Govern the Preservation of Records of Electric, Gas and Water Utilities” as issued
by the National Association of Regulatory Utility Commissioners, as (revised October 2007), which is incorporated
by reference in into this rule. “Regulations to Govern the Preservation of Records of Electric, Gas and Water
Utilities” is copyrighted and may be inspected and examined at no cost at the Florida Public Service Commission,
2540 Shumard Oak Boulevard, Tallahassee, Florida 32399-0850 or at the Florida Department of State, R.A. Gray
Building, 500 South Bronough Street, Tallahassee, Florida 32399. A copy may be obtained from the NARUC Store
at www.naruc.org National Association of Regulatory Utility Commissioners, 1101 Vermont Avenue, N.W., Suite
200, Washington, D.C. 20005.
1. through 2. No change.
(b) through (c) No change.
(2) No change.
(3) Annual Reports: Filing Extensions. Each utility must file with the Commission annual reports on the
applicable form in subsection (4) of this rule. The obligation to file an annual report for any year will apply to any
utility which is subject to this Commission’s jurisdiction as of December 31 of that year, whether or not the utility
has actually applied for or been issued a certificate.
(a) The Commission will, by January 15 of each year, email a blank copy of the appropriate annual report form
to each utility company. A utility may request a hard copy of the forms in subsection (4) of this rule from the
Commission’s Division of Accounting and Finance. The failure of a utility to receive a report form will not excuse

ORDER NO. PSC-2026-0279-FOF-WS
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the utility from its obligation to timely file the annual report. The annual reports must be filed with the Commission,
either by mail or by email, on or before March 31 for the preceding year ending December 31. Annual reports filed
by email must be sent to AnnualReport@psc.state.fl.us. Annual reports filed by mail must be sent to the Florida
Public Service Commission, Division of Accounting and Finance, 2540 Shumard Oak Boulevard, Tallahassee, FL
32399-0850. to the Commission’s Division of Accounting and Finance in Tallahassee.
(b) Annual reports are considered filed if they are properly addressed and emailed or mailed with sufficient
postage and postmarked, by no later than the due date. For annual reports sent by registered mail, the date of the
registration is the postmark date. For annual reports sent by certified mail, the date on the receipt is the postmark
date. The postmark is evidence that an annual report was mailed delivered. However, Iif a utility’s annual report is
not actually received by the Commission’s Division of Accounting and Finance in Tallahassee, that utility must
resend it upon request, despite any prior presumption of delivery.
(c) No change.
(4) Annual Reports; Contents. The appropriate annual report form required from each utility will be determined
by using the same three classes of utilities used by the National Association of Regulatory Utility Commissioners for
publishing its system of accounts: Class A (those having annual water or wastewater operating revenues of
$1,750,000 $1,000,000 or more); Class B (those having annual water or wastewater revenues of $350,000 $200,000,
or more, but less than $1,750,000 $1,000,000); and Class C (those having annual water or wastewater revenues of
less than $350,000 $200,000). The class to which a utility belongs will be determined by using the higher of the
average of its annual water or wastewater operating revenues for each of the last three preceding years.
(a) Class A and B utilities must file the annual report on Commission Form PSC-1032 (06/26) (5/22), entitled
“Class “A” or “B” Water and/or Wastewater Utilities (Gross Revenue Revenues of More Than $350,000 Each
$200,000 and more) Annual Report,” which is incorporated by reference in into this rule and available at
http://flrules.org/Gateway/reference.asp?No=Ref-19636. This form is also available on the Commission’s website at
www.floridapsc.com may be obtained from http://www.flrules.org/Gateway/reference.asp?No=Ref-15172.
(b) Class C utilities must file the annual report on Commission Form PSC 1033 (06/26) (5/22), entitled “Class
“C” Water and/or Wastewater Utilities (Gross Revenue Revenues of Lless Tthan $350,000 $200,000 Eeach) Annual
Report,” which is incorporated by reference in into this rule and available at

ORDER NO. PSC-2026-0279-FOF-WS
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http://flrules.org/Gateway/reference.asp?No=Ref-19637. This form is also available on the Commission’s website at
www.floridapsc.com may be obtained from http://www.flrules.org/Gateway/reference.asp?No=Ref-15174.
(c) No change.
(5) As part of the annual report, each utility must verify the following in writing by the utility’s chief executive
officer and chief financial officer:
(a) Whether the utility is in substantial compliance with the NARUC USOA, incorporated by reference in
Uniform System of Accounts as prescribed by Rule 25-30.115, F.A.C.;
(b) through (d) No change.
(6) Delinquent Reports.
(a) No change.
(b) The penalty for delinquent reports will accrue based on the utility’s classification established under
subsection (4) of this rule, in the following manner for each day the report is delinquent:
1. No change.
2. $13.50 per day for Class B utilities; and,
3. No change.
(c) No change.
(7) Incomplete Reports.
(a) No change.
(b) A report is incomplete if any of the schedules required by the following forms of this rule are not completed:
1. Form PSC 1032 (06/26) (5/22) for Class A and B utilities;
2. Form PSC 1033 (06/26) (5/22) for Class C utilities.
(c) No change.
(8) No change.
Rulemaking Authority 350.127(2), 367.121 FS. Law Implemented 367.121, 367.156(1), 367.161 FS. History–New 9-
12-74, Amended 1-18-83, 2-25-85, 10-27-85, Formerly 25-10.25, 25-10.025, Amended 11-10-86, 12-22-86, 3-11-91,
11-13-95, 5-1-96, 12-14-99, 2-15-23, 	.

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25-30.115 Uniform System of Accounts for Water and Wastewater Utilities.
Water and wastewater utilities must shall, effective January 1, 2027 1998, maintain their accounts and records in
conformity with the National Association of Regulatory Utility Commissioners 1996 NARUC “Uniform System
Systems 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), adopted by the National Association of Regulatory Utility Commissioners,
which is incorporated by reference in this rule. All inquiries related to the interpretation of the NARUC USOA must
these uniform systems of accounts shall 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. Note: The National Association of
Regulatory Utility Commissioners published separate uniform systems of accounts for three classes of water and
wastewater utilities: Class A (defined as those having annual water or wastewater operating revenues of $1,000,000
or more); Class B (defined as those having annual water or wastewater operating revenues of $200,000 or more but
less than $1,000,000); Class C (defined as those having annual water or wastewater revenues of less than $200,000).
Copies of the NARUC USOA these systems of accounts may be purchased online from the NARUC Store at
www.naruc.org. the office of said Association, Publications, National Association of Regulatory Utility
Commissioners, 1101 Vermont Avenue, N.W., Suite 200, Washington, D.C. 20005, at (202)898-2200, or at
http://www.naruc.org/about.cfm?c=staff.
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, 	.
25-30.140 Depreciation.
(1) For the purpose of the rule, the following definitions apply:
(a) Account – Water and wastewater plant accounts are defined in the NARUC USOA, incorporated by
reference in Uniform System of Accounts adopted by Rule 25-30.115, F.A.C.
(b) through (e) No change.

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(f) Average Service Life Depreciation Rate - The depreciation rate based on the expected average service to be
experienced by the investment or account in question.
A.S.L. Rate = 100% ‒ Average Net Salvage %
Average Service Life 	.
A.S.L. Rate = 100% ‒ Average Net Salvage %
Average Service Life
(g) Capitalization – Measures of the propriety of capitalization versus expensing as follows:
1. No change.
2. Any replacement with a retirement unit that materially enhances the value, use, life expectancy, strength or
capacity of the asset prior to replacement must shall be capitalized.
3. The cost of incidental repairs that neither materially add to the value of the property nor appreciably prolong
its life and that were made to keep the property in an ordinary efficient operating condition must shall be accounted
for as a maintenance expense.
(h) No change.
(i) Continuing Property Record (CPR) – A perpetual collection of records required by the NARUC USOA,
incorporated by reference in Rule 25-30.115, F.A.C., Uniform System of Accounts showing the detailed original
costs, quantities, and locations of plant in service. Generally, a CPR should contain 1) an inventory of property
record units which can be readily checked for proof of physical existence, 2) the association of costs with such
property record units to ensure accurate accounting for retirements, and 3) the dates of installation and removal of
plant to provide data for use in connection with depreciation studies.
(j) through (l) No change.
(m) Depreciable Group – A homogeneous grouping of assets expected to experience similar life and salvage
patterns. Unless otherwise ordered by the Commission, depreciable groups are the accounts defined in the NARUC
USOA, incorporated by reference in Uniform System of Accounts adopted by Rule 25-30.115, F.A.C.
(n) through (cc) No change.
(2) The average service life and salvage components for each class of utility are as follows:

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(a) through (b). No change.
(c) For the purposes of paragraphs (2)(a) and (b), the following apply:
1. through 4. No change.
5. 5 Franchise costs must shall be amortized over a period of 40 years unless a specific time period is designated
in the utility franchise agreement.
(3)(a) Average service life depreciation rates based on guideline lives and salvages must shall be used in any
Commission proceeding in which depreciation rates are addressed, except for those utilities using depreciation rates
in accordance with the requirements listed in subsections (6) and (7) of this rule. A utility must shall also implement
the applicable guideline rates for any new plant to be placed in service.
(b) A utility may implement applicable guideline rates without specific approval by the Commission. Guideline
rates, if implemented for any account, must be implemented for all accounts. If a utility implements applicable
guideline rates outside of a rate proceeding, the utility must shall provide written notification to the Director of
Economics within 30 days of such implementation.
(c) If guideline depreciation rates have been implemented, the rates must shall not be changed unless approved
by the Commission.
(4)(a) All Class A and B utilities must shall maintain depreciation rates and reserve activity data by account as
prescribed by this Commission.
(b) All Class C utilities must shall maintain depreciation rates and reserve activity data by total depreciable
plant, function or account as prescribed by this Commission.
(5) Computation of depreciation expense. Regulatory book depreciation expense must shall be computed on a
monthly basis in conformity with group depreciation accounting procedures.
(6)(a) At the time a utility applies for a change in its revenue rates and charges, it may also petition for average
service life depreciation rates different from those in the above schedule if it can justify the service lives that the
utility is proposing in lieu of the guideline lives. That justification should be in the form of historic data, technical
information or utility planning for the affected accounts or sub-accounts. Common causes of need for different
depreciation rates include composition of account, adverse environmental conditions, high growth or regulatory
changes.

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(b) A utility filing for such a revision of depreciation rates must shall submit six copies of the filing to the office
of the Office of Commission Clerk.
(c) For each account or function of depreciable plant addressed in the filing, the following must shall be
included:
1. A comparison of current and proposed depreciation rates and service lives. The proposed effective date of the
new rates must shall be identified.
2. A comparison of depreciation expenses resulting from current rates with those produced by the proposed
rates. Plant balances used in this calculation must shall be those as of the effective date of the proposed rates.
3. through 4. No change.
(7)(a) A Class A, B, or C utility may apply for guidelines for a proposal for implementation of remaining life
depreciation rates if the utility has maintained both plant activity data by account and accumulated provision for
depreciation (reserve) data by account, function or total depreciable plant generally in accord with the applicable
Uniform System of Accounts for either at least ten years or since the inception of the utility, whichever is less.
(b) No change.
(8) No change.
(9)(a) Beginning with the year ending December 31, 2003, all Class A and B utilities must shall maintain
separate sub-accounts for: (1) each type of Contributions-in-Aid-of-Construction (CIAC) charge collected including,
but not limited to, plant capacity, meter installation, main extension or system capacity; (2) contributed plant; (3)
contributed lines; and (4) other contributed plant not mentioned previously. Establishing balances for each new sub-
account may require an allocation based upon historical balances. Each CIAC sub-account must shall be amortized
in the same manner that the related contributed plant is depreciated. Separate sub-accounts for accumulated
amortization of CIAC must shall be maintained to correspond to each sub-account for CIAC.
(b) Beginning with the year ending December 31, 2003, for Class C utilities, where adequate CIAC records are
maintained in sub-accounts, by type of charge or contributed plant, CIAC amortization rates must shall be applied
separately to each sub-account. Where CIAC records are not kept by sub-account, a composite depreciation rate for
total plant, excluding general plant, must shall be applied to the entire CIAC account.

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(c) Any composite rate used must shall be recalculated each year based on the applicable plant balances and
depreciation rates.
Rulemaking Authority 350.127(2), 367.121(1) FS. Law Implemented 350.115, 367.081(2), 367.121(1) FS. History–
New 3-22-84, Formerly 25-10.32, 25-10.032, Amended 11-10-86, 5-8-88, 11-21-95, 12-4-03, 5-29-08, 	.
25-30.433 Rate Case Proceedings.
In a rate case proceeding, the following provisions shall apply:.
(1) The Commission in every rate case will shall make a determination of the quality of service provided by the
utility by evaluating the quality of utility’s product (water) and the utility’s attempt to address customer satisfaction
(water and wastewater). In making this determination, the Commission will shall consider:
(a) through (d) No change.
(e) Any utility testimony and responses to the information provided in paragraphs (1)(a)-(d), above.
(2) In order to ensure safe, efficient, and sufficient service to utility customers, the Commission will shall
consider whether the infrastructure and operational conditions of the plant and facilities are in compliance with Rule
25-30.225, F.A.C. In making this determination, the Commission will shall consider:
(a) No change.
(b) Inspections, including sanitary surveys for water systems and compliance evaluation inspections for
wastewater systems, and; citations, violations and consent orders issued to the utility;
(c) Any testimony, complaints and comments of the utility’s customers and others with knowledge of the
infrastructure and operational conditions of the utility’s plant and facilities; and,
(d) Any utility testimony and responses to the information provided in paragraphs (2)(a)-(c), above.
(3) Working capital for Class A utilities must shall be calculated using the balance sheet approach. Working
capital for Class B and C utilities must shall be calculated using the formula method (one-eighth of operation and
maintenance expenses).
(4) Used and useful debit deferred taxes must shall be offset against used and useful credit deferred taxes in the
capital structure. Any resulting net debit deferred taxes must shall be included as a separate line item in the rate base

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calculation. Any resulting net credit deferred taxes must shall be included in the capital structure calculation. No
other deferred debits must shall be considered in rate base when the formula method of working capital is used.
(5) The averaging method used by the Commission to calculate rate base and cost of capital will shall be a 13-
month average for Class A utilities and the simple beginning and end-of-year average for Class B and C utilities.
(6) Non-used and useful adjustments will shall be applied to the applicable depreciation expense. Property tax
expense on non-used and useful plant will shall not be allowed.
(7) Charitable contributions will shall not be recovered through rates.
(8) Income tax expense will shall not be allowed for subchapter S corporations, partnerships or sole
proprietorships.
(9) Non-recurring expenses will shall be amortized over a 5-year period unless a shorter or longer period of time
can be justified.
(10) The amortization period for forced abandonment or the prudent retirement, in accordance with the NARUC
USOA, incorporated by reference in Rule 25-30.115, F.A.C., National Association of Regulatory Utility
Commissioners Uniform System of Accounts, of plant assets prior to the end of their depreciable life will shall be
calculated by taking the ratio of the net loss (original cost less accumulated depreciation and contributions-in-aid-of-
construction (CIAC) plus accumulated amortization of CIAC plus any costs incurred to remove the asset less any
salvage value) to the sum of the annual depreciation expense, net of amortization of CIAC, plus an amount equal to
the rate of return that would have been allowed on the net invested plant that would have been included in rate base
before the abandonment or retirement. This formula will shall be used unless the specific circumstances surrounding
the abandonment or retirement demonstrate a more appropriate amortization period.
(11) A utility is required to have the right of access and continued use of the land upon which the utility
treatment facilities are located. Documentation of continued use must shall be in the form of a recorded warranty
deed, recorded quit claim deed accompanied by title insurance, recorded lease (such as a 99-year lease), or recorded
easement.
(12) In establishing an authorized rate of return on common equity, a utility, in lieu of presenting evidence, may
use the current leverage formula adopted by Commission order. The equity return established must shall be based on
the equity leverage order in effect at the time the Commission decides the case.

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(13) No change.
(14) Interest expense to be included in the calculation of income tax expense must shall be the amount derived
by multiplying the amount of the debt components of the reconciled capital structure times the average weighted
cost of the respective debt components. Interest expense must shall include an amount for the parent debt adjustment
in those cases covered by Rule 25-14.004, F.A.C. Interest must shall also be imputed on deferred investment tax
credits in those cases covered by 26 CFR Part 1, s. 1.46-6(b)(2)(i), (3) and (4)(ii) (April 7, 2008), incorporated by
reference herein and which may be accessed at https://flrules.org/Gateway/reference.asp?No=Ref-19640 issued May
22, 1986, and effective for property constructed or acquired on or after August 15, 1971.
Rulemaking Authority 350.127(2), 367.0812(5), 367.0814, 367.121, 367.1213 FS. Law Implemented 367.081,
367.0812(1), 367.0814, 367.0822, 367.1213 FS. History–New 11-30-93, Amended 12-14-93, 7-11-18, 	.
25-30.444 Utility Reserve Fund.
(1) PROJECT ELIGIBILITY. The following considerations must shall be applied in determining whether a
future infrastructure repair or replacement project of existing distribution and collection infrastructure that is nearing
the end of its useful life or is detrimental to water quality or reliability of service is eligible for advance funding
through a utility reserve fund and whether a utility reserve fund is the most appropriate methodology to address the
requested project.
(a) The following projects are shall be eligible for a utility reserve fund:
1. Projects to repair or replace existing utility infrastructure that is nearing the end of its useful life or is
detrimental to water quality or reliability of service that is recorded in the National Association of Regulatory Utility
Commissioners (NARUC) Uniform System of Accounts (NARUC USOA), water utility plant account numbers 304,
305, 306, 307, 308, 309, 310, 311, 320, 330, 331, 333, 334, 335, 336, 337, and 339, and wastewater utility plant
account numbers 354, 355, 360, 361, 362, 363, 364, 365, 366, 367, 368, 370, 371, 374, 375, 380, 381, 382, and 389,
incorporated by reference in Rule 25-30.115, F.A.C.;
2. Future expenditures related to land or land rights recorded in NARUC USOA water utility plant account
number 303 or wastewater utility plant account number 353, incorporated by reference in Rule 25-30.115, F.A.C., if
the expenditure is necessary to the successful completion of an eligible repair or replacement project;,

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3. Upgrades or enhancements of existing facilities if it can be demonstrated that the upgrade or enhancement is
necessary to comply with federal, state, or local regulatory requirements, or provides a more cost-effective or more
reliable alternative than an identical replacement, and that the upgrade or enhancement is not designed solely to
address future customer growth;,
4. through 5. No change.
(b) The following projects are shall not be eligible for a utility reserve fund:
1. Projects to repair or replace general plant that is not directly associated with the physical operation of the
utility’s water or wastewater systems that are recorded in NARUC USOA water utility plant account numbers 340,
341, 342, 343, 344, 345, 346, 347, and 348, and wastewater utility plant account numbers 390, 391, 392, 393, 394,
395, 396, 397, and 398, incorporated by reference in Rule 25-30.115, F.A.C.;
2. Expenditures related to NARUC USOA water utility plant accounts 301 and 302, and wastewater utility plant
accounts 351 and 352, incorporated by reference in Rule 25-30.115, F.A.C., which cover organization and franchise
related expenditures;,
3. Expenditures related to land or land rights recorded in NARUC USOA water utility plant account number
303 or wastewater utility plant account number 353, incorporated by reference in Rule 25-30.115, F.A.C., if the
expenditure is necessary solely to meet future customer growth;, or
4. No change.
(c) When evaluating whether the utility’s request to create a utility reserve fund is the most appropriate
methodology to address the utility’s eligible future infrastructure repair and replacement projects, the following
additional factors will be considered:
1. Whether the anticipated completion date of the project allows sufficient time to accumulate the funds
necessary to fund the project;,
2. Whether the anticipated completion date is within 24 months of the end of the historic test year used in a
jointly filed rate application, if applicable, thereby making the project eligible for consideration as a pro forma
project in the rate proceeding pursuant to Section 367.081(2)(a)2., F.S.;,
3. Whether the contributions-in-aid-of-construction that will result from the utility reserve fund will cause the
utility to exceed the service availability policy guidelines provided in Rule 25-30.580, F.A.C.;,

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4. Whether any of the eligible projects included in the utility reserve fund will result in the complete elimination
of either the water or wastewater treatment process;,
5. Whether it has been more than seven years since the utility’s last rate case, if the request is filed as a stand-
alone application or in conjunction with a limited proceeding;, or
6. No change.
(2) UTILITY RESERVE FUND FILING REQUIREMENTS. Each applicant that requests approval to create a
utility reserve fund must shall provide the following information to the Commission. The request may be filed as a
stand-alone application or in conjunction with an application for rate increase filed pursuant to Section
367.081(2)(a), 367.0814, or 367.0822, F.S. If the request is filed in conjunction with an application for rate increase
that also requires the applicant’s general information, paragraphs (2)(a), (b), and (c), may be omitted from the utility
reserve fund portion of the joint application. A utility that qualifies for staff assistance as provided by subsection 25-
30.455(1), F.A.C., may also request assistance with the utility reserve fund process.
(a) through (d) No change.
(e) A capital improvement plan that includes: a general description of the age and condition of the utility’s
facilities; a description of all infrastructure repair or replacement projects that the utility anticipates will be
necessary within the next five years, at a minimum, even if some projects will not be included in the utility reserve
fund; and the following information for each infrastructure repair or replacement project that the utility requests be
included in the utility reserve fund:
1. A description of each plant asset that will be repaired or replaced, including the NARUC USOA account
number for each asset, incorporated by reference in Rule 25-30.115, F.A.C.;
2. The date each asset was originally placed into service or an estimate of the age of the plant asset(s) as
reflected in the utility’s depreciation records if the original service date is unknown;,
3. A detailed description of the reason(s) each repair or replacement project is necessary to maintain or improve
the quality or reliability of the water or wastewater service, including whether any asset will be replaced prior to the
end of its average service life as provided by Rule 25-30.140, F.A.C.;,
4. If the repair or replacement project is required by a governmental or regulatory agency, include a copy of the
rule, regulation, order, or other regulatory directive that requires the repair or replacement;,

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5. The projected cost to repair or replace each asset, and documentation that supports the utility’s calculation of
the projected cost. The utility must shall make all reasonable efforts to obtain at least three comparative cost
estimates for each requested project. Acceptable forms of projected cost documentation are: an estimate by a
professional engineer or other person knowledgeable in design and construction of water and wastewater plants; a
bid from a vendor or service provider that includes a description of all work to be completed and an itemized list of
all costs associated with the project; vendor information regarding the purchase price of plant components that will
be purchased directly by the utility and labor estimates for work that will be performed on the project by a utility
employee or contractual service provider, along with a statement that confirms that the employee’s or contractual
service provider’s work on the project is not included in their normal duties; or other information that shows a
detailed and verifiable estimate of the projected cost. If the utility is unable to obtain three cost estimates for each
project, the utility must shall provide a statement explaining what steps the utility took to obtain the estimates, why
the utility was unable to obtain three estimates, and any responses received from any contractors solicited;,
6. Detailed specifications for each asset that can be used to verify the projected repair or replacement cost, such
as type, size, quantity, or quality of the materials used to complete the repair or replacement of the asset. If the type,
size, quantity, or quality of the components used to make the repair or replacement will be materially different than
the plant asset(s) being repaired or replaced, describe the specific differences and why the change is either necessary
or provides a better resolution for the repair or replacement;,
7. If the repair or replacement will change the design of the system, include a statement explaining how the
design of the system will change and why the change is either necessary or will provide a better resolution for the
repair or replacement;,
8. A description of any alternatives to the proposed infrastructure repair or replacement project that the utility
considered, such as new technologies or interconnection with another utility system, and why the proposed project
was determined to be the most cost-effective option or will provide a better resolution for the repair or replacement;,
9. If the infrastructure that is being replaced was subject to a non-used and useful adjustment in the utility’s last
rate proceeding, include a statement explaining whether the utility considered reducing the size of the replacement
infrastructure to better match the utility’s capacity needs and the results of that analysis;,

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10. A description of any expense increases or decreases that the utility anticipates will occur following
completion of the infrastructure repair or replacement project; and,
11. No change.
(f) through (h) No change.
(i) Revised tariff sheets incorporating the utility reserve fund surcharge into the tariff. The utility must shall
show the utility reserve fund surcharge as a separate charge in its tariff and on its customer bills.
(j) through (m) No change.
(3) REPORTING REQUIREMENTS. Any utility that receives approval from or is required by the Commission
to create a utility reserve fund must keep an accurate and detailed account of all monies and report to the
Commission all monies it receives from the utility reserve fund surcharge. The reporting requirement must shall
begin when the utility’s reserve fund surcharge tariff becomes effective. The utility must file periodic reports as
follows:
(a) The utility must shall file a report with the Commission Clerk’s office no later than the 20th of every month
indicating the monthly and total amount of money deposited into, and monthly and total amount of disbursements
made from the utility reserve fund as of the end of the preceding month. If the utility bills its customers less
frequently than once a month, this reporting requirement may be modified to match the utility’s normal billing
frequency. A copy of a bank statement that separately identifies the utility reserve fund deposits and disbursements
may serve as the monthly report.
(b) At least once every six months, the utility must shall also report the status of all eligible projects included in
the utility reserve fund for which work was performed during the last six months, including the actual start date, the
estimated or actual completion date, the costs incurred during the last six months, and the total cost for any projects
completed during the last six months.
(c) The reports must shall continue as long as the utility reserve fund is in effect and until all funds have been
disbursed either to pay for completed eligible projects or as refunds to customers.
(d) No change.
(e) The utility must shall also separately identify the utility reserve fund in its annual report filed with the
Commission each year pursuant to Rule 25-30.110, F.A.C.

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(f) The utility must shall file an updated capital improvement plan with the Commission at least once every
three years for as long as the utility reserve fund remains active.
(4) DISBURSEMENT OF FUNDS. A utility requesting disbursement of funds from an escrow account or
authorization to use funds secured by an irrevocable letter of credit must shall file the following information and
supporting documentation:
(a) through (d) No change.
(e) Other documentation that demonstrates the project was completed, such as photographs of the completed
work, may be submitted, but is not required.
(f) A utility may request the disbursement of funds from a utility reserve fund to assist with making an
emergency repair or replacement of existing distribution and collection infrastructure that is nearing the end of its
useful life or is detrimental to water quality or reliability of service that is critical to the operation of the utility
facilities and resulted from events that were out of the utility’s control, such as weather related damage, accidents, or
defective parts. The utility’s request for an emergency disbursement must include the following information:
1. through 2. No change.
3. A statement explaining how the utility will reimburse the utility reserve fund for the emergency disbursement
through future funding sources, such as, government assistance, insurance benefits, manufacturer warranties, bank
loans, or utility investment. If no funding sources will be available for reimbursement of the utility reserve fund, the
utility must shall either provide a statement describing how the utility reserve fund project(s) or timeline may be
modified to address the project funding needs without modifying the amount of the utility reserve fund surcharge, or
provide the information required in subsection (5), below, to request a modification of the utility reserve fund
surcharge.
(5) UTILITY RESERVE FUND MODIFICATIONS. A utility that must undertake a project that was not
anticipated when the utility reserve fund was created or that must make significant modifications to a previously
approved project may request a modification of the utility reserve fund at any time following creation of the fund or
in the utility’s next rate proceeding by filing the following information:
(a) No change.

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(b) The information required in paragraph (2)(e) or (m), and paragraphs (f), (g), (h), and (i), if the utility is
requesting a change in the utility reserve fund surcharge. Also, if the utility reserve fund is secured through an
irrevocable letter of credit, the utility must shall provide an updated irrevocable letter of credit prior to
implementation of the utility reserve fund surcharge increase.
(6) FINAL DISPOSITION OF UTILITY RESERVE FUND.
(a) The utility reserve fund surcharge must shall be discontinued after all approved eligible projects(s) have
been completed, sufficient funds have been collected in the utility reserve fund to cover the cost of the approved
eligible project(s), and the final disbursement has been made from the utility reserve fund. During the utility’s next
rate proceeding, the utility’s rate base, capital structure, operating expenses, and rates must shall be adjusted as
needed to reflect the completed projects. The amount of the new plant assets that are funded through a utility reserve
fund must shall be offset with an equal addition to contributions-in-aid-of-construction.
(b) Any monies that remain in the utility reserve fund following the last disbursement for the completed eligible
project(s) must shall be refunded to the customers with interest in accordance with Rule 25-30.360, F.A.C.
(c) All monies collected and held in the utility reserve fund should remain with the utility regardless of any
changes in utility ownership. If a utility’s ownership changes through a transfer or abandonment, the Commission
will shall determine whether the utility reserve fund should be continued as follows:
1. In the event that the utility’s ownership changes through a transfer as provided in Rule 25-30.037, F.A.C., the
transfer agreement must shall include provisions that state: that the utility reserve fund will shall remain with the
utility following the close of the sale; that the seller must shall provide copies of all documents related to the utility
reserve fund to the buyer, including the approved capital improvement plan, financial records, and status reports;
whether the buyer requests to continue the utility reserve fund following the transfer; and whether the buyer will
assume responsibility for the escrow account or obtain an irrevocable letter of credit to secure the utility reserve
fund. If the buyer does not request to continue the utility reserve fund or does not provide sufficient documentation
to guarantee the continued security of the utility reserve fund and compliance with the provisions set forth in this
rule, all monies held in the utility reserve fund must shall be refunded to the customers with interest in accordance
with Rule 25-30.360, F.A.C., and the utility reserve fund surcharge and utility reserve fund must shall be
discontinued. However, if the transfer of ownership is requested pursuant to subsection 25-30.037(5), F.A.C., and

ORDER NO. PSC-2026-0279-FOF-WS
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will result in the transfer of ownership to an exempt entity other than a governmental utility, the buyer will shall not
be required to obtain an escrow account or an irrevocable letter of credit.
2. In the event that the utility is abandoned as provided in Rule 25-30.090, F.A.C., all monies held in the utility
reserve fund and all documents related to the utility reserve fund must shall remain with the utility and be turned
over to the court-appointed receiver. If the utility remains under Commission jurisdiction following the
abandonment, the court-appointed receiver must shall be responsible for managing the utility reserve fund in
accordance with this rule and all applicable Commission Orders.
(d) If the utility fails to follow through with the eligible project(s) covered by the utility reserve fund or comply
with the security, fund maintenance, or reporting requirements set forth in this rule, the Commission will shall
initiate a review of the utility reserve fund and surcharge to determine whether the utility reserve fund and surcharge
should be discontinued and whether all monies in the reserve fund should be refunded to the customers with interest
in accordance with Rule 25-30.360, F.A.C.
Rulemaking Authority 350.127(2), 367.081(2)(c), 367.121 FS. Law Implemented 367.081(2)(c) FS. History–New 6-
20-17, Amended 	.
25-30.445 General Information and Instructions Required of Water and Wastewater Utilities in an
Application for a Limited Proceeding.
(1) Each applicant for a limited proceeding must provide the following general information to the Commission:
(a) The name of the applicant as it appears on the applicant’s certificate and the address of the applicant’s
principal place of business;.
(b) The type of business organization under which the applicant’s operations are conducted; if the applicant is a
corporation, the date of incorporation; the names and addresses of all persons who own 5 percent or more of the
applicant’s stock; or the names and addresses of the owners of the business;.
(c) The number(s) of the Commission order(s), if any, in which the Commission most recently considered the
applicant’s rates for the system(s) involved;.
(d) The address within the service area where the application is available for customer inspection during the
time the rate application is pending; and.

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(e) No change.
(2) In a limited proceeding application:
(a) Each schedule must be cross-referenced to identify related schedules;.
(b) Except for handwritten official company records, all data in the petition and application must be typed; and.
(c) No change.
(3) No change.
(4) The following minimum filing requirements must be filed with the utility’s application for limited
proceeding for a Class A or B water or wastewater utility:
(a) through (c) No change.
(d) If the utility’s application includes a request for recovery of plant in service, accumulated depreciation and
depreciation expense, supporting detail must be provided by primary account as defined by the NARUC USOA
Uniform System of Accounts, incorporated by reference in accordance with Rule 25-30.115 25-30.110, F.A.C.
(e) No change.
(f) If the utility is requesting recovery of operating expenses, the following information must be provided:
1. No change.
2. The total cost by primary account pursuant to the NARUC USOA, incorporated by reference in Rule 25-
30.115, F.A.C. Uniform System of Accounts;
3. through 4. No change.
(g) through (l) No changes.
(m) If the limited proceeding is being requested to change the current rate structure, provide a copy of all
workpapers and calculations used to calculate requested rates and allocations between each customer class. The test
year must be the most recent 12-month period. In addition, the following schedules from Form PSC 1028 (12/20),
entitled “Class A Water and/or Wastewater Utilities Financial, Rate and Engineering Minimum Filing
Requirements,” which is incorporated by reference in Rule 25-30.437, F.A.C., must be provided:.
1. No change.
2. Schedule E-14, entitled “Billing Analysis Schedules.” Only an original orginal and one copy is required.
(n) No change.

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(o) A water utility’s application for limited proceeding must also include:
1. A copy of all customer complaints that the utility has received regarding DEP secondary water quality
standards during the past five years; and,
2. No change.
(5) In addition to the requirements stated in subsections (1) through (3), the following minimum filing
requirements must be filed with the utility’s application for limited proceeding for a Class C water or wastewater
utility:
(a) through (b) No changes.
(c) A schedule that provides the specific rate base components for which the utility seeks recovery, if known.
Supporting detail must be provided for each item requested, including:
1. through 2. No change.
3. Any corresponding adjustments, if known, that are required as a result of adding or removing the requested
component(s) from rate base, which may include retirement entries; and,
4. No change.
(d) through (h) No change.
(6) through (7) No change.
Rulemaking Authority 350.127(2), 367.121(1)(a) FS. Law Implemented 367.081, 367.0812, 367.0822,
367.121(1)(a), 367.145(2) FS. History–New 3-1-04, Amended 5-30-17, 5-16-22, 	.