Annual reports - frequently asked questions
|General Procedural Questions||Who has to file?|
A. Annual reports for fiscal assessment by the PUCO and Ohio Consumers' Counsel (OCC) are due each year on April 30th, or the following Monday if April 30th falls on a weekend. At the beginning of each year, the Commission issues an entry in the first case for the new year (17-01-AU-RPT), that sets the due date.
Q. How do I file a annual report for my company with the PUCO and/or OCC?
A. The PUCO has developed an on-line system for you to submit your annual report for fiscal assessment to the PUCO and OCC, if applicable. For all reporting companies, other than bridge, railroad and water transportation companies, a copy of your report is automatically sent to the OCC by the system.
Q. When will I get an invoice for the fiscal assessment?
A. The PUCO and OCC (if applicable), will separately calculate your company's assessment amount and send an invoice to the fiscal contact you have identified in your report by October 1st. Payment of the invoice is due by November 1st.
Q. When can I file my company's report for the 2016 calendar year?
A. The system be available for you to submit your 2016 report when the Commission issues an entry in Case No. 17-01-AU-RPT in January 2017. The filer, docketing, and fiscal contacts listed in your company's prior annual report (or as updated in our records) will receive a notice via electronic mail when the system becomes available. To update your contact information, please send a message to the annual reports mailbox.
Q. Do I have to use the on-line system or can I file a paper copy?
A. Any company that is unable to electronically file or to be served via email should call the PUCO Docketing Division at (614) 466-4095 during business hours (7:30 a.m. to 5:30 p.m. ET) and must file a Request for Paper Service form in Case No. 17-01-AU-RPT.
Q. Do we need to file a hard copy (as R.C. 4905.14(A)(1) seems to require) or is use of the on-line system sufficient?
A. Please do not send a hard copy. RC 1306.06 provides that an electronic record can be used to satisfy legal requirements, so no paper copy is necessary.
Q. What's new for the 2016 reporting period?
A. We are expecting to implement major changes in the on-line filing system for 2016 reports. More information on these changes will be sent to all company contacts when the new system becomes available in January 2017. Gas and electric brokers and aggregators who do not take title to the gas or power on pass-through Ohio jurisdictional transactions, should still report zero sales, but must report any gross revenues (fees or commissions) earned from intrastate sales, as discussed in Finding 7 of the Commission's January 20, 2016 order in Case No. 16-01-AU-RPT.
A. No. Usernames and passwords are created by the user based on an unique email address. There is no limit on the number of users one company can have, but only the most recent user to request access will be able to edit and file the annual report. (See page 2-6 of the Step-by-Step Instructions.) If you think your address has already been used to create an account, simply click on the “Forgot Password” link, and enter your email address. If the system has your email address on file, it will reset your password and send you a message with your username and new password. Otherwise, click on the “Create Account” link and create your own username (which is not case sensitive) and password (which is case sensitive). Your password must be at least 8 characters, and contain at least three of the following:
alphabetic uppercase characters (A through Z);
alphabetic lowercase characters (a through z);
numerals (0 through 9);
- certain special characters (-, !, $, #, %).
Q. We have a username and password that was set up by a former employee. How can we keep using this, but change the email address so we get all the confirmation messages?
A. You can either create a new PUCO account (using a different username) or you can keep the same username and just change the email address and password settings. For this second option, you must first log in, then go to:
A. Each jurisdictional regulated entity that was granted a PUCO certificate before or during the reporting year must file a separate annual report for each PUCO certificate number it holds, regardless of whether it conducted operations or generated revenue in Ohio during the reporting year. You do NOT have to file a report for any certificate that became effective after the reporting period.
Regulated entities DO NOT include any owners, operators, or facilities that are certified as Ohio Renewable Energy Resource Generating Facilities (REN), pursuant to RC 4928.64 and 4928.65. Regulated entities DO include all of the following:
Electric reporting companies:
Gas & Pipeline reporting companies:
Incumbent Local Exchange Carriers (ILEC),
Competitive & Wireless Telecommunications (CT) Service Providers,
Q. Do registered gas or electricity brokers need to file? If so, where are the forms that I need to fill out?
A. As a general rule, if a company holds a PUCO certificate, it will also need to file an annual report. (Note: This does NOT apply to REN certificates issued to facilities that are certified as Ohio Renewable Energy Resource Generating Facilities.) Each jurisdictional regulated entity that holds a PUCO certificate that became effective before or during the reporting year must file a separate annual report for that certificate number, regardless of whether it conducted operations or generated revenue in Ohio during the reporting year. This includes a registered electricity broker that is a Certified Retail Electric Service (CRES) Providers and/or Governmental Aggregator under RC 4928.06 unless the certificate became effective after the reporting period. The only form that you will need to file is on-line - see the Step-by-Step Instructions for details.
Q. As a privately held company we do not normally produce an annual report. What information can we submit instead?
A. RC 4928.06, requires every Certified Retail Electric Service (CRES) provider and governmental aggregator subject to certification under RC 4928.08, to file an annual report of sales and receipts for those services for which it is subject to certification. RC 4929.23 requires every Certified Retail Natural Gas (CRNG) supplier and governmental aggregator under RC 4929.20, to file an annual report of sales and receipts for those services for which it is subject to certification. RC 4905.10(D) provides that, for the purpose of annual assessment, “public utility” includes not only electric utilities as defined in RC 4928.01, and natural gas companies as defined in RC 4929.01, but also CRES and CRNG suppliers subject to certification under RC 4928.08 and RC 4929.20, respectively.
In short, if your company holds a certificate or authority (other than for a renewable energy facility) from the PUCO, your company must file an annual report (and pay a minimum assessment) even if it is a privately held company, and even if you had no Ohio intrastate sales or receipts. Please note that you must file a separate report for each certificate or authority held.
The good news is that, for certified gas and electric service providers and governmental aggregators, the information is limited to contact information for the company and third-party filers (if applicable). Required financial data is limited to a simple report of Ohio intrastate sales and receipts for those services for which it is subject to certification.
Q. Is a municipality providing electric (or gas) service required to file an annual report with the PUCO? What about a governmental cooperative? What if a municipality has an electric and/or gas aggregation program for its community?
A. RC 4905.02 exempts public utilities that are owned or operated by a municipal corporation (as well certain non-profit and cooperative entities) from the definition of “public utility” and, therefore, these service providers do not file annual reports with the PUCO. However, some municipalities have gas and/or electric aggregation programs which are required to be certified by the PUCO and an annual report must be filed for each certificate. Generally, these annual reports are filed by a third-party supplier or aggregator on behalf of the municipality, township, or village, but should be signed by an official duly authorized to act on behalf of the municipality, township, or village. Please note that as the holder of a PUCO certificate, the municipality, township, or village is also subject to the $100 minimum assessment under RC 4905.10(A), as well as an assessment from the OCC, although this assessment may also be paid by the third-party supplier or aggregator on behalf of the municipality, township, or village.
Q. Do I need to be a lawyer to file a report? What about a response to a show cause order?
A. You do not need an attorney to file your annual report because you are essentially reporting historical data, as opposed to filing motions or pleadings that make legal or policy arguments. A lawyer is also not required to file a factual response to a show cause order (which is the next step in the event you don’t file your report or pay your assessment) if your response is of a factual nature (our records are not correct, you forgot but have now filed, etc.). If, however, the Commission issues an order revoking your certificate for failure to file the report or pay the assessment, your only recourse is to file an application for rehearing, pursuant to RC4903.10, within 30 days of the issuance of the order. OAC4901-1-08(A), requires that any party not appearing in propria persona shall be represented by an attorney-at-law authorized to practice before the courts in Ohio, and that corporations must be represented by an attorney-at-law. In Finding 12 of its January 30, 2013 order in Case No. 12-03-GE-RPT, the Commission held that the filing of an application for rehearing constitutes the practice of law in Ohio, and consequently, applications for rehearing filed by non-lawyers on behalf of corporations could not be considered.
A. If you have successfully submitted a request for access to file on behalf of your company (see pages 3-6 of the instructions) you should see a confirmation message stating that you will receive an email when your request has been approved. Please note that there may be a delay of up to a minute for the system to process your request, which includes sending a notice via email to the PUCO Docketing Division Staff. If you do not you get a confirmation screen message, please contact the annual reports mailbox or call (614) 466-4095 during business hours (8:00 a.m. – 5:30 p.m. EST). Currently, all access requests require manual approval by PUCO Staff, who monitor these notices and attempt to respond within 60 minutes or less, during business hours. When your request is approved, you will receive an email automatically.
Q. I am trying to submit our annual report but the system will not allow us to login. What's wrong?
A. If you are using a newer version of Internet Explorer (IE 8 or later) the problem may be a “compatibility view” setting. Please select this setting under Tools on the IE menu bar. You should get a dialogue box that will allow you to add the “state.oh.us” domain as a trusted site, which will then allow you get to the log in screen. If you are using a computer running the new Microsoft Windows 8 operating system (aka “Metro), you be able to change the compatibility setting by clicking on the icon that looks like a torn piece of paper on the menu bar at the top right corner of the screen. The icon will turn blue and should then allow you to see the PUCO Log In screen.
See the Step-by-Step Instructions for screen shots.
Q. What should I do when I don’t have a certificate number to click on when attempting to file?
A. If you see the company but do not see the certificate number, this is because a new user was approved to file for that said certificate.
In order to get access you will need to re-request and get re-approved to file, thus superseding last year’s request for the other user.
A. Try changing the file name to something short and without any special characters. In some instances, your operating system may allow extremely long file names and/or the use of special characters that are not permitted for web-based applications. Our system is also having trouble with TIF images that were created by certain programs. We are working on a fix, but in the meantime, if the affidavit was in TIF format, please try saving it as a JPG and uploading that file format.
A. A supplier who acts as a pass-through entity and does not take title to the gas or power, should not report any of pass-through sales, but must report any gross revenues (fees or commissions) on Ohio jurisdictional transactions. Suppliers who do take title to the gas or power delivered in Ohio jurisdictional transactions may have additional reporting requirements. (E.g., Generation Providers may have Alternative Energy Reporting requirements. Brokers and aggregators who do not own the gas or power, should report zero sales, but now must report any earnings (including any fees or commissions) from intrastate sales under Finding 7 of the Commission's January 22, 2014 order in Case No. 14-01-AU-RPT.
Q. Our company is a broker that doesn't take title to the gas or power. Do we need to break out residential vs. commercial earnings? Should aggregation earnings be reported separately?
A. Brokers only need to report gross intrastate revenues. They do not need to distinguish between transactions involving residential, commercial or aggregation customers.
Q. Is it possible to file these reports under a Motion for Protective Order so they are kept confidential?
A. No. All annual reports are public records subject to disclosure in accordance with RC 149.43. For further discussion of this issue, see Finding 10 on page 5 of the Commission’s December 19, 2012 Finding and Order denying the motions of T-Mobile, and AT&T and Verizon for protective orders in Case No. 12-05-TP-RPT.
Q. What if we did not conduct operations or have any Ohio gross earnings during the reporting year?
A. Your company must still file an annual report and pay a minimum assessment unless you have filed the appropriate pleadings to abandon your certificated authority or notify us that your certificate should be revoked.
Your company will also be subject to two $100 minimum annual assessments, pursuant to Ohio Revised Code Section 4905.10(A), payable to the PUCO and, except for railroads, bridges or ferries, the Ohio Consumers Counsel (OCC). However, the $100 minimum annual assessment only applies once to each regulated entity. For example, if your company holds both a CRES and CRNG certificate, the $100 minimum will be split and assessed at $50 per certificate, by both the PUCO and OCC.
Q. Our company uses a different fiscal year for tax purposes. Can we report our Ohio gross revenues from jurisdictional operations for our fiscal year, or must it be on a calendar year basis?
A. The assessment is calculated using the calendar year for the reporting period.
Q. Are sales to non-profit entities, such as a church or charity, included in Ohio Intrastate gross sales and revenue calculations?
A. Yes. There is no statutory basis for excluding such sales or revenues.
Q. Should an energy marketer report state sales tax charged to customers in our dollar figures?
A. No. State sales taxes should not be included in the company's intrastate gross revenues.
Q. Do I have to file a separate report for gas and electricity or is it the same report?
A. Your company must file an annual report for each certificate or authority (other than for a renewable energy facility) that you held from the PUCO during the reporting period (although the reports may look virtually identical), unless you want your certificate revoked. Please note that your company will also be subject to a $100 minimum assessment, pursuant to RC4905.10(A), but this assessment only applies once to each regulated entity. If your company is certified as both a gas and electric supplier, the $100 minimum will be split and assessed at $50 per certificate.
A. Subject to certain limited exceptions, at the present time, internet-protocol enabled services are excluded from the definition public utility services subject to regulation by the Public Utilities Commission of Ohio. Therefore, interconnected voice over internet protocol revenues would not be included in revenues reported for annual reporting purposes to the Public Utilities Commission of Ohio.
Q. Where are the forms for gas pipeline safety reports?
A. The Gas Pipeline Safety report forms (which are also sometimes referred to as "annual reports") are posted with instructions on the PUCO Forms page at: http://www.puco.ohio.gov/puco/index.cfm/puco-forms/gas-pipeline-safety-forms-and-advisory-bulletins/. Instructions for filing the PUCO annual intrastate revenue report (for fiscal assessment purposes, which is due April 30) for natural gas gas pipeline companies can be found at the Annual Reports Page.
Q. I have clicked on the submit button. How can I be sure it got filed? What happens next?
A. You should receive an email that notifies you that your report has been submitted and attaches a copy of the report. A copy is also sent to the Ohio Consumers' Counsel (OCC). This email confirmation will not include any supplemental schedules due to file size limitations. If all looks good, your report will be manually posted in the permanent archive of annual reports for public access. Supplemental schedules will also be posted manually, and may require additional time. You will be notified by email when posting is completed. The PUCO and, if applicable, the OCC will determine the appropriate assessment amounts and send a bill to the fiscal contact identified in your report by October 1st. Payment is due by November 1st.
Q. Are there any penalties enforced if a report is filed late? If so, how much is the penalty.
A. Failure to file an annual report may result in the revocation of an entity’s certificate or operating authority, as well as the assessment of a forfeiture of not more than $10,000 per day, pursuant to RC 4905.54. The Commission's order issued August 7, 2013 in Case No. 13-01-AU-RPT, put all reporting entities on notice that, beginning with the next 2013 reporting period, a $1,000 civil forfeiture may be imposed on late-filers, in addition to any assessment amounts owed to this Commission or the OCC, absent good cause shown.
A. An automatic 30-day extension from the May 2, 2016 5:30 p.m. EST, due date (or the first business day thereafter will be granted to any reporting company filing an extension request in the annual report case (13-01-AU-RPT, 14-01-AU-RPT, 15-01-AU-RPT, 16-01-AU-RPT, etc.). Any requests beyond that period should be filed in the appropriate case and specified the reason(s) why the report can not be timely filed and the date by which the company expects to be in compliance.
A. If you need to file an amended annual report, please send your contact information, user name and certificate number to the annual reports mailbox.
Q. Am I required to file the quarterly market monitoring forms?
A. Please refer to the market monitoring page by clicking here.
Q. When the PUCO is referring to all "choice" customers, does this mean level, mercantile or all customers?
A. Choice customers in electric include all of your customers including mercantile customers. Choice customers in gas, however, do not include mercantile customers.
Q. What if I have more questions?
A. See the Annual Report Filing Instructions for detailed step-by-step filing instructions, send a message to our annual reports mailbox, or contact the PUCO Docketing Division at (614) 466-4095 for assistance.
Also, please see the Industry specific FAQ's page for further frequently asked questions.