The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Utilities (Billing and Collection)

Reference Number: MTAS-702
Tennessee Code Annotated
Reviewed Date: September 15, 2017
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UTILITIES (Billing and Collection) RECORDS RETENTION SCHEDULE

 

Description of Record

Retention Period

Legal Authorization /Rationale

S-1. Application for Service. Customer requests for service, including name, address, phone, services, and signatures.

Retain 3 years after service is discontinued but may want to keep in electronic format longer in case customer returns to service.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-2. Audit Reports. Independent audit of financial records.

Permanent record.

Recommended by comptroller in Internal Control and Compliance Manual for Tennessee Municipalities.

S-3. Billing Adjustment Reports. Customer names and adjustment information.

Retain 3 years.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-4. Billing Stubs. Collection stubs of accounts paid.

Retain 3 years.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-5. Billing Register. Listing of monthly customer billings (account number, amount, etc.).

Retain 7 years. If record kept in electronic format, the paper copy may be destroyed after audit.

Keep to help resolve billing disputes with customers.

S-6. Collection Agency Reports. Listing of accounts turned over for collection and how resolved.

Retain 7 years.

Keep to help resolve billing disputes with customers.

S-7. Complaints by Customers. Records of meter rechecks, billing inquiries, service problems, etc.

Retain 5 years.

Keep in case of litigation.

S-8. Deposits from Customers. Customer name, date, services, amount of deposit.

Retain 3 years after service is discontinued and deposit applied or refunded.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-9. Disconnection Notices. Notice to discontinue service after non-payment of bill.

Retain 3 years.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-10. General Ledger. Financial information of utility. (Also see G-14 and G-21.)

Permanent record. If maintained in electronic format may destroy paper record after 7 years.

NOTE: The Tennessee State Library and Archives does not favor keeping permanent records in electronic format.

Recommended by comptroller in Internal Control and Compliance Manual for Tennessee Municipalities.

S-11. Meter Reading Records. Meter sheets or printouts from hand-held devices.

Retain 3 years.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

S-12. Meter Records. Size, type, meter number, dates service began and ended, serial number.

Retain 1 year after meter is retired and disposed of.

Keep to aid in settling billing disputes involving the accuracy of the meter.

S-13. Meter Tests/Repairs. Record of any meter testing and any repairs.

Retain 1 year after meter is retired and disposed of.

Keep to aid in settling billing disputes involving the accuracy of the meter.

S-14. Rate Schedules. Listing of rates for utility services.

Permanent record.

Keep for historical purposes.

S-15. Tap Records. Including when tap installed, size, location.

Permanent record.

Keep for historical purposes.

S-16. Work Orders for Customer Service. Detail of meter number, installation date, readings, etc.

Retain 3 years.

Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years.

 

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