Section 16612 Of Article 7. Receipts, Accounts, And Audits From California Public Utilities Code >> Division 7. >> Chapter 4. >> Article 7.
16612
. In his report the expert shall make such recommendations and
suggestions as to:
(a) The system of accounts kept, or in his judgment to be kept in
connection with each public utility.
(b) The classification of the public utilities of the district and
the establishment of a system of accounts for each class.
(c) The manner in which such accounts shall be kept.
(d) The forms of accounts, records, and memoranda kept or to be
kept, including accounts, records, and memoranda of receipts and
expenditures of money, and depreciation and sinking fund accounts, as
in his judgment are proper and necessary.