<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa743f293-9a64-44f0-ae9c-3fc4034dfe23000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">    </span><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000000">20:10:13:50.  Attestation by chief accounting officer or other authorized accounting representative.</span><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont"> The statement of the cost of service shall include an affidavit executed by the chief accounting officer or other authorized accounting representative of the filing public utility that the cost statements, working papers, and other supporting data submitted as a part of the filing or maintained by the filing public utility in support of the filing which purport to reflect the books of the public utility do, in fact, set forth the results shown by the books. Sections </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:51"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">20:10:13:51</span></a><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:102"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">20:10:13:102</span></a><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">, inclusive, contain a description of statements A through R required to be filed.</span></p><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23000002"> </span></p><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">    </span><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">    </span><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">49-34A-4</span></a><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">.</span></p><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">    </span><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">49-34A-10</span></a><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">49-34A-12</span></a><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont-000001">49-34A-41</span></a><span class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23DefaultParagraphFont">.</span></p><p dir="ltr" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23Normal"><span xml:space="preserve" class="sa743f293-9a64-44f0-ae9c-3fc4034dfe23000002"> </span></p></div></body></html>