(1) The Commission shall conduct annual energy conservation cost recovery (ECCR) proceedings each calendar year. Each utility over which the Commission has ratemaking authority may seek to recover its costs for energy conservation programs. Each utility seeking cost recovery shall file the following at the times directed by the Commission, pursuant to the order establishing procedures in the annual cost recovery proceeding:
    (a) An annual final true-up filing showing the actual common costs, individual program costs and revenues, and actual total ECCR revenues for the most recent 12-month historical period from January 1 through December 31 that ends prior to the annual ECCR proceedings. As part of this filing, the utility shall include a summary comparison of the actual total costs and revenues reported to the estimated total costs and revenues previously reported for the same period covered by the filing in paragraph (1)(b). The filing shall also include the final over- or under-recovery of total conservation costs for the final true-up period.
    (b) An annual estimated/actual true-up filing showing actual and projected common costs, individual program costs, and any revenues collected. Actual costs and revenues should begin January 1 immediately following the period described in paragraph (1)(a). The filing shall also include the estimated/actual over- or under-recovery of total conservation costs for the estimated/actual true-up period.
    (c) An annual projection filing showing 12 months projected common costs and program costs for the period beginning January 1 following the annual hearing.
    (d) An annual petition setting forth proposed energy conservation cost recovery factors to be effective for the 12-month period beginning January 1 following the annual hearing. The proposed factors shall take into account the data filed pursuant to paragraphs (1)(a), (b) and (c).
    (2) Each utility shall establish separate accounts or subaccounts for each conservation program for purposes of recording the costs incurred for that program. Each utility shall also establish separate subaccounts for any revenues derived from specific customer charges associated with specific programs.
    (3) A complete list of all account and subaccount numbers used for conservation cost recovery shall accompany each filing in paragraph (1)(a).
    (4) New programs or program modifications must be approved prior to a utility seeking cost recovery. A utility may seek cost recovery for implementation costs associated with new or modified programs incurred prior to Commission approval. However, a utility may not seek cost recovery for any incentives or rebates associated with new or modified programs paid prior to Commission approval.
    (5) Advertising expense recovered through energy conservation cost recovery shall be directly related to an approved conservation program, shall not mention a competing energy source, and shall not be company image enhancing. When the advertisement makes a specific claim of potential energy savings or states appliance efficiency ratings or savings, all data sources and calculations used to substantiate these claims must be included in the filings required by subsection (1). In determining whether an advertisement is “”directly related to an approved conservation program,”” the Commission shall refer to the Order approving the program. In addition, the Commission shall consider whether the advertisement or advertising campaign:
    (a) Identifies a specific problem;
    (b) States how to correct the problem; and
    (c) Provides direction concerning how to obtain help to alleviate the problem.
Rulemaking Authority Florida Statutes § 350.127(2), 366.05(1) FS. Law Implemented 366.04(2)(f), 366.06(1), 366.82(2), (7), (10), (11) FS. History-New 1-27-81, Amended 12-30-82, 3-27-86, Formerly 25-17.15, Amended 8-22-90, 11-16-97, 5-4-99, 2-28-19.