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Instructions and Template for Delinquent Accounts Reporting

Posted By IAMU, Friday, May 15, 2020
On May 1, the Iowa Utilities Board (IUB) issued an order that officially requested that municipal utilities report certain delinquent account information. Specifically the order says the following:
Through September 4, 2020, all municipal electric, gas, and water utilities, rural electric cooperative utilities, and rural water associations are requested to provide to the Board information, updated every two weeks, related to the number of utility customer accounts which are currently in arrears and the total amount in arrears for each class type.  The information shall include whether those accounts are 30, 60, 90, or more than 90 days in arrears, specifying the number of such accounts and dollar amount of arrears for each of the customer classes of residential, commercial, and industrial.  The information should also include revenue loss, expenses, and other financial impacts due to the COVID-19 pandemic.
The full text of the order can be found here:
IAMU has been in discussions with the Board about this order in order to clarify both what the IUB needs from us as well as what we are best able to provide. To that end, IAMU has produced the following FAQ to help with this reporting.
  • Is this report required?

    No, but the IUB is collecting this information to help the state government better respond to the COVID pandemic. For this reason, IAMU recommends that our members provide this information if they can.
  • Do they really need it every two weeks?

    They would like the information every two weeks if possible, but IAMU members typically bill monthly or even less frequently. If you can provide meaningful data that frequently and your billing systems allow it, then do so. But the IUB is aware that most IAMU members will be filing monthly after the most recent billing cycle.
  • What date should the report be filed?

    There is not a specific date deadline set by the IUB, but IAMU recommends filing on the 1st or the 15th and sticking with that same date each month.
  • What if our billing or accounting software doesn’t produce the information in the format the IUB needs it?

    The short answer is to report what you do have. If you can easily produce 30, 60, and 90 day data for each line of business and each rate class, then do so. If you cannot separate electric and water data or if you cannot separate data by rate class, then just report what you do have.
  • How do I submit the report?

    First, download and fill out the linked spreadsheet for the utilities you operate. Then, if you have an electric utility or a gas utility and are able to make filings in the IUB's electronic filing system (EFS), upload it in your M docket so the IUB can locate it by your utility record. If you only operate a water utility, then do one of the following: (a) email the data to Tim Whipple ( ) at IAMU; or (b) if you are an IAWA member, email the data to John North( ).
  • How long do I have to keep filing these reports?

    Until September 4th, unless the IUB extends the request.

Tags:  COVID-19  IUB 

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