WD Memoranda
Water Division Memoranda
Request for Audited Financial Statements and 10-K Reports
- September 18, 2019: Request for Audited Financial Statements and 10-K Reports - Memo to Class A Water Utilities Regarding Audited Financial Statements and 10-K Reports.
Change in Federal Tax Law (H.R. 3684)
- February 11, 2022: - Correction - Memo on Changes in Federal Tax Law - Contributions in Aid of Construction
- February 01, 2022: Memo on Changes in Federal Tax Law - Contributions in Aid of Construction
Customer Notification Compliance Requirements and Documentation
- May 15, 2019: Customer Notification Compliance Requirements and Documentation - Memo to Class A, B, C, & D Water & Sewer Utilities
- May 29, 2018 (Last Update): General Order 96-B
- October 29, 2009 (Resolution W-4799): Delegation of Authority to Staff to Issue Citations to Water and Sewer Utilities to Enforce Compliance with the Commission's Orders and the Public Utilities Code; Procedures for Appeal of Citations
Federal Tax Rates for 2018
- February 9, 2018: Update to Changes to Federal Tax Rates - Memo to Class A and B Water Utilities
- December 22, 2017: Changes to Federal Tax Rates - Memo to Class A and B Water Utilities
Public Utilities Reimbursement Account User Fees
- January 10, 2023: 2023 User Fee - Memo for all Water and Sewer Utilities
- July 23, 2020: 2020 User Fee - Memo for all Water and Sewer Utilities
- January 11, 2019: 2019 User Fee - Memo for all Water and Sewer Utilities
Consumer Price Index (CPI)
- February 3, 2025: 2024 CPI-U Memo for Class B, C, D Water and Sewer Utilities
- February 1, 2024: 2023 CPI-U Memo for Class B, C, D Water and Sewer Utilities
- February 1, 2023: Corrected - 2022 CPI-U Memo for Class B, C, D Water and Sewer Utilities
- Sample Advice Letter - 2022 CPI-U with Cover Sheet (Word)
- February 1, 2022: 2021 CPI-U Memo for Class B, C, D Water and Sewer Utilities
- Sample Advice Letter - 2021 CPI-U with Cover Sheet (Word)
- February 11, 2021: 2020 CPI-U Memo for Class B, C, D Water and Sewer Utilities
- February 5, 2020: 2019 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- January 22, 2019: 2018 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- February 27, 2018: 2017 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- February 3, 2017: 2016 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- April 1, 2016: 2015 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- April 6, 2015: 2014 CPI-U Memo for Class B, C & D Water & Sewer Utilities
- April 16, 2014: 2013 CPI-U Memo for Class B, C & D Water & Sewer Utilities
Rate of Return (ROR) & Rate of Margin (ROM)
- March 08, 2024: 2024 ROR and ROM for Class C, Class D Water and Sewer Utilities
- March 17, 2023: 2023 ROR and ROM for Class C, Class D Water and Sewer Utilities
- March 08, 2022: 2022 ROR and ROM for Class C, Class D Water and Sewer Utilities
- March 03, 2021: 2021 ROR and ROM for Class C & D Water Utilities
- March 09, 2020: 2020 ROR and ROM for Class C & D Water Utilities
- February 25, 2019: 2019 ROR and ROM for Class C & D Water Utilities
- February 27, 2018: 2018 ROR and ROM for Class C & D Water Utilities
- February 24, 2017: 2017 ROR and ROM for Class C & D Water Utilities
- March 28, 2016: 2016 ROR and ROM for Class C & D Water Utilities
- March 12, 2015: 2015 ROR and ROM for Class C & D Water Utilities
- March 21, 2014: 2014 ROR and ROM for Class C & D Water Utilities
- March 17, 2005: Res. W-4524 regarding Calculation of ROR & ROM