Minn. R. 7825.2300
RECORDS FOR REGULATING AFFILIATED INTERESTS
Each public utility with contracts or agreements outstanding with affiliated interests, regardless of the amount of the consideration, shall maintain and provide the following records for inspection by the staff: A. a copy of all contracts or agreements between the public utility and affiliated interests; B. an accounting ledger and appropriate supporting documents for each contract or agreement showing by month: the consideration received by the affiliated interest; the relevant costs incurred by the affiliated interest in fulfilling the contract or agreement, and verified as to their accuracy and completeness by such affiliated interest; and the estimated percent and the amount of the contract or of the agreement completed and the method of determining such estimate. Such records shall be available to the staff during normal business hours at the principal office of the public utility in this state.