Kentucky Public Service Commission

Final Order Entered: 1. Monroe County's Application for Approval of Certain Accounting Practices and Adjustments is denied. 2. Monroe County shall report an entry as a separate component of income for unusual adjustments below the current year operating income. 3. Monroe County shall disclose in notes to its financial statements the effects of the recorded unusual adjustment. 4. Monroe County shall properly report the account balances for Metered Water Revenue, Accrued Utility Revenues, Accounts Payable, Purchased Power, Purchased Water, and Accounts Payable in its 2016 Annual Financial and Statistical Report that it files with the Commission. 5. In all future reporting periods, Monroe County shall properly report all account balances consistent with generally accepted accounting principles. No retroactive adjustment to retained earnings shall be made to account for errors in previous years.

Motion for Submission and Expedited Decision

Gerald E. Wuetcher Monroe County Water District

Response to PSC Staffs First Request for Information

Gerald E. Wuetcher Monroe County Water District

Motion For Leave to Amend Application

Gerald E. Wuetcher Monroe County Water District

Motion for Extension of Time to Respond to Commission Staffs 1st Request for Information

Gerald E. Wuetcher Monroe County Water District

Data Request

Notice of Appearance on behalf of Monroe County Water District

Mary Ellen Wimberly Monroe County Water District

Application for Approval of Certain Accounting Practices and Adjustments

Gerald E. Wuetcher Monroe County Water District

Order Entered: 1. All future correspondence or filings in connection with this case shall reference the above case number. 2. All documents submitted in this proceeding shall comply with the Commission’s rules of procedure as set forth in 807 KAR 5:001 and any deviation from these rules shall be submitted in writing to the Commission for consideration. 3. Any party filing a paper shall upload an electronic version using the Commission's E-Filing System and shall file an original and six copies in paper medium, except that only two copies in paper medium shall be filed of maps, plans, specifications, and drawings pursuant to 807 KAR 5:001, Section 15(2)(d). 4. Any request for confidential treatment of material submitted shall conform to the requirements in 807 KAR 5:001(13). 5. Materials submitted to the Commission which do not comply with the rules of procedure or that do not have an approved deviation are subject to rejection pursuant to 807 KAR 5:001, Section 3.

Monroe County Water District Notice of Intent to File Application for Approval of Certain Accounting Adjustments Using Electronic Filing Procedures