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Annual Report Filing Requirements for Water and Wastewater Utilities


All water and wastewater utilities under the jurisdiction of the Florida PSC as of December 31, 2020 must complete and return a 2020 Annual Report Form to the Commission no later than March 31, 2021 unless they have been granted an extension of time to file.


Computerized versions of the Commission’s Annual Report forms are available on the Commission’s webpage at, under Utility Regulation, Water and Wastewater, then Water and Wastewater Annual Report Forms. The forms are available in PDF and Excel formats from the PSC website .

The electronic versions of the annual report forms are provided solely for the convenience of the utility. Please be advised that the utility is responsible for the accuracy of the data submitted in its annual report. Although a utility may download and complete the form electronically, the utility is still required by statute to file an original and two hard copies of its annual report with the FPSC.

When using the Excel format for the Class A & B Annual Report, first input the appropriate data in the Water Section, pages W-1 thru W-14, and the Wastewater Section, pages S-1 thru S-13. The appropriate totals will carry forward automatically to the corresponding accounts in the Financial Section, pages F-1 thru F-23.

All cells that contain formulas to calculate the appropriate balances are protected and cannot be changed.

If you have any questions, please call Shari Cornelius @ (850) 413-6439 or Curt Mouring @ (850) 413-6427.


The appropriate Annual Report form is based on the class size of each utility. The class size is consistent with that used by the National Association of Regulatory Utility Commissioners. The class sizes are determined as follows: Class A (those having annual water or wastewater revenues of $1,000,000 or more); Class B (those having annual water or wastewater revenues of $200,000 to $999,999); and Class C (those having annual water or wastewater operating revenues less than $200,000). Based on our analysis, we have enclosed the form that is appropriate for your utility and indicated the appropriate class. Please verify that your class size has been designated correctly and that you have been sent the appropriate form. It is the utility’s responsibility to submit the correct form when filing its annual report.

Class A or B utilities that have multiple systems under one consolidated company must complete the water and wastewater sections of the form for each system separately. It is also permissible for a Class C utility to file a Class A/B annual report. If you believe that you have not received the correct Annual Report form or wish to file a Class A/B report, please call the Division of Accounting and Finance at (850) 413-6900 and request that the appropriate form be sent to you.

There are two schedules for use in reconciling the revenue reported in the annual report to the revenue reported on the regulatory assessment fee return. Please complete separate schedules for each water and wastewater operation that files a regulatory assessment fee return. The completed schedules should be filed along with the utility’s annual report.


Rule 25-30.110, Florida Administrative Code (F.A.C.), requires each jurisdictional water and wastewater utility to file its annual report for the preceding year on or before March 31st of the following year. Annual reports postmarked on March 31st are considered filed as of that date.


Rule 25-30.110(3)(c), F.A.C., automatically grants one extension of 30 days upon written request on or before March 31st. Requests for a longer extension must be accompanied by a statement of good cause and shall specify the date by which the report will be filed. Requests for extensions should be addressed to:

Mr. Andrew L. Maurey, Director
Division of Accounting & Finance
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399-0850


Please note that a request for an extension of time in which to pay the regulatory assessment fees (RAFs) must be made separately from a request for an extension to file the annual report. A form for requesting an extension to pay RAFs is attached to the RAF form mailed under a separate cover by the Division of Administrative and IT Services. Such requests must be received by the Division of Administrative and IT Services at least two weeks before the due date. If you have any questions concerning this matter, please contact Valorie Moore in the Division of Administrative and IT Services at (850) 413-6275.


Rule 25-30.110(6) and (7), F.A.C., provides that monetary penalties may be assessed for any utility which fails to file an original and two copies of the completed annual report on or before March 31st or within the time specified in a written extension.


Guidance on technical compliance with any schedule or data required to complete the Class A/B and C Annual Report forms may be obtained from Curt Mouring at (850) 413-6427. Alternatively, requests can be made in writing at the above address. All correspondence concerning the annual reports should be addressed to the Division of Accounting and Finance at the address listed above.