(a) (1) The Commission may, after hearing, upon notice, by order in writing, require every public utility to make, keep, and preserve for such periods of time, such accounts, records of cost accounting procedures, correspondence, memoranda, papers, books and other records as the Commission may by rules and regulations or order prescribe as necessary or appropriate for purposes of the administration of this chapter. The Commission may prescribe systems of accounts and records to be kept by public utilities, or may classify public utilities and prescribe a system of accounts and records for each class, and the manner and form in which such accounts and records shall be kept.
(2) The accounting system of any public utility also subject to the jurisdiction of a federal regulatory body shall correspond, as far as practicable, to the system prescribed by such federal regulatory body. The Commission may require any such public utility to keep and maintain supplemental or additional accounts to those required by any such regulatory body.
(3) The Commission, after notice and opportunity for hearing, may determine by order the accounts in which particular expenditures and receipts shall be entered, charged or credited.
(b) Every public utility shall keep such books, accounts, papers, records and memoranda, as are required by the Commission, in an office within this State, and shall not remove the same, or any of them, from this State, except upon such terms and conditions as may be prescribed by the Commission. Such public utility, when required by the Commission, shall furnish to the Commission, within such reasonable time as it shall fix, certified copies of its books, accounts, papers, records and memoranda, relating to the business done by such public utility within this State.
Structure Delaware Code
Chapter 1. PUBLIC SERVICE COMMISSION
Subchapter II. Jurisdiction and Powers
§ 201. General jurisdiction and powers.
§ 202. Limitations on jurisdiction of Commission.
§ 203B. Service territories for electric utilities.
§ 203C. Certificates of public convenience and necessity for water utilities.
§ 203D. Certificates of public convenience and necessity for wastewater utilities.
§ 203E. Certificate of public convenience and necessity for new electric transmission utilities.
§ 204. Extension of utilities' facilities.
§ 205. Reports by public utilities.
§ 207. Access to, inspection and examination of utility's property, records, etc.
§ 208. Books, records, accounts, systems of accounts, etc. of utility.
§ 210. Standards for measurement of supply of product; examinations and tests of product.
§ 211. Meters and measuring appliances.
§ 212. Compliance with laws, ordinances and charter.
§ 213. Notice and report of accidents; disclosure; admissibility as evidence.
§ 216. Free passes, franks, products or services.
§ 217. Compliance with Commission's orders; penalty.
§ 218. Violations and penalties.
§ 221. Telecommunications Relay Service Advisory Committee.
§ 222. Exemption from criminal and civil liability.
§ 223. Electric cooperative's election to be exempt from regulation.