How to File a Utility Annual Report
As required under 199 IAC 23.1(2), each public utility subject to Iowa Code chapter 476 shall file with the Iowa Utilities Board (IUB), on or before April 1 of each year, an annual report as described in these rules and covering operations during the immediately preceding calendar year.
Pursuant to 199 IAC 23.1(3), all pages of the report must be completed and submitted to the IUB. The words "none" or "not applicable" may be used to complete a schedule when they accurately and fully state the facts. All reports are to be prepared for and certified to the IUB. When filling out the report:
- Use your complete company name and company number.
- If a consultant prepares your report, provide the utility company’s contact and address, not the consultant’s. A consultant must submit a separate filing for each utility company for which it prepares an annual report.
- Do not request confidentiality for revenues. Total gross revenues of a utility cannot be protected from public inspection since they must be released as part of the assessment of the IUB as required by Iowa Code § 476.10.
- Requests for telephone service number line counts to remain confidential must be completed per 199 IAC 1.9(6).
The entire annual report is to be filed electronically with the IUB. To submit an annual report filing or to register for a user account, please visit the EFS home page.
NOTE: For calendar year 2019, only rate-regulated electric, gas, and water utilities will complete two forms: Part A and Part B. All other utility types will complete a single, industry-specific form. The revised 2019 utility annual report forms are posted below. Do not use or submit old 2018 annual report forms. Your company regulatory contact identified in our electronic filing system (EFS) should have received notification with information regarding the new 2019 forms.
Do not attempt to complete the forms online. All forms must be downloaded to your computer and saved. Once saved, open the document in Adobe Acrobat or Adobe Acrobat Reader, complete the form and file each one in the IUB's electronic filing system (EFS). To submit an annual report filing or to register for a user account, please visit the EFS home page.
The IUB issued an order December 27, 2019, stating that non-rate-regulated gas and electric utilities are not required to file Part B of the 2018 annual report. In addition, Part B is being removed from the annual report forms for non-rate-regulated gas and electric utilities in 2019 and subsequent years.
Annual report requirements - Rate-regulated utilities
- Electric utilities - Form IE-1 Part A (PDF), Form IE-1 Part B (Word), and FERC Form 1 (PDF)
- Gas utilities - Form IG-1 Part A (PDF), Form IG-1 Part B (Word), and FERC Form 2
- Water utilities - Form WA-1 Part A (PDF) and Form WA-1 Part B (Word)
Annual report requirements - Non-rate-regulated utilities
- Municipally owned electric utilities - Form ME-1 (PDF)
- Municipally owned gas utilities - Form MG-1 (PDF)
- Non-rate-regulated rural electric cooperatives - Form EC-1 (PDF)
- Generation and transmission cooperatives and agencies - Form EC-1N (PDF)
- Certified natural gas providers - Form CNGP-1 (PDF)
- Telecommunications service providers - Form TC-1 (PDF)
The two telephone utility forms (the telephone Utility Annual report for Local Exchange Carriers and Telephone Utility Annual report for Interexchange Carriers) have been replaced by a single form, the Telecommunications Service Provider Annual Report. All telecommunications service providers should use this form and complete each section as indicated.
All filings are officially filed with the IUB upon acceptance by Customer Service. Company contact information and email address must be up to date.
How to find your company number
The IUB has assigned a company number to each company in its database. To find that company number, run a Company Search from the IUB’s Electronic Filing System. On the Company Search page, fill in the company name and click on search. If you are not sure how the company name appears in the IUB database, you may search by industry type to get a list of all the companies in that industry. If the search results return more than one company, click on Summary next to your company. The company summary page will include the company number as part of the information about the company.
If you need assistance or have questions about the annual report forms, email the EFS Help Desk or call the EFS Help Desk at 515.725.7337 during business hours, 8 a.m. to 4:30 p.m. Monday through Friday, except state holidays.