CORPORATE AND GENERAL

1.

Capital stock records:

(a)

Capital stock ledgers or other records showing the same information.

7 years after the stockholder's account is closed.  (See NOTE 1.)

(M)

(b)

Capital stock subscription accounts, warrants, requests for allotments and other essential papers related thereto.

3 years after settlement.

(M)

(c)

Stubs or similar records of capital stock certificate issuance where not used as capital stock ledger records.

7 years after cancellation of certificate.  If this record serves the purpose of a capital stock ledger, 1(a) is applicable.

(M)

(d)

Stock transfer registers.

7 years after last entry on page or sheet of the record.

(M)

(e)

Papers pertaining to or supporting transfers of capital stock.

3 years after transfer.

(M)

(f)

Cancelled capital stock certificates, where not used as capital stock ledger records.

7 years after cancellation.  If this record serves the purpose of a capital stock ledger, 1(a) is applicable.

(M)

(g)

Change of address notices of stockholders.

Destroy at option after changes are recorded.

(M)

(h)

Bonds of indemnity and affidavits covering issuances of stock certificates to replace lost certificates.

7 years after expiration of bonds.

(M)

(i)

Letters, notices, reports, statements and other communications distributed to all stock holders of a particular class:

(1)

Formal communications addressed to all stockholders of a particular class, including notices of annual and special meetings of stockholders, and other notices, letters, reports or statements relating to corporate or stockholder actions.

10 years.

(M)

(2)

Interim reports of operations, speeches of corporate officers, notices of change of corporate address or telephone numbers, etc.

Destroy at option.

(M)

(j)

Dividend check registers, lists or similar records.

3 years.

(M)

(k)

Dividend checks.

3 years.

(M)

(l)

Third party dividend orders.

6 years after rescission order.

(M)

NOTE 1

For the purposes of this Part, a stockholder's account may be treated as a closed account at the time that such stockholder ceases to be a holder of record of the particular class of stock of the utility and the 7-year retention period prescribed herein shall run from that date.  If such person subsequently acquires shares of capital stock of the utility and thus again becomes a stockholder of the utility, the record of such acquisition shall be treated as a new stockholder account.

Description of Records

Period to be Retained

2.

Debt security records:  (See NOTE 2.)

(a)

Registered bond and debenture ledgers.

3 years after redemption.

(M)

(b)

Bond and debenture subscription accounts, warrants, subscription notices, requests for allotment and essential papers related thereto.

3 years after settlement.

(M)

(c)

Stubs or similar records of bond and debenture certificates issued.

3 years after redemption.

(M)

(d)

Bond transfer registers and papers pertaining to or supporting transfers of registered bonds and debentures.

3 years after transfer.

(M)

(e)

Records of bond and debenture interest coupons paid and unpaid.

Destroy at option in compliance with NOTE 3.

(M)

(f)

Cancelled bonds and debentures and paid and unpaid interest coupons pertaining thereto.

Destroy at option in compliance with NOTE 3.

(g)

Authorization of holder to convert into other securities.

7 years after conversion

(M)

(h)

Trust indentures, loan agreements or other contracts or agreements securing debt securities issued.

7 years after redemption.

(ME)

(i)

Copy of reports, statements, letters or memoranda filed with Trustee(s) pursuant to provisions of trust indenture or other security instrument or agreement securing debt securities issued.

7 years after redemption, but see NOTE 4.

(M)

(j)

Paid or cancelled debt securities evidencing temporary borrowings.

Destroy at option.

(M)

(k)

Interest checks

3 years.

(M)

NOTE 2

The terms "bonds" and "debentures," as used in this Item, shall include all debt securities, such as bonds, debentures or notes other than debt securities which evidence temporary borrowings and which are expected to be repaid out of the proceeds of the sale of longer term securities.  Typical of such temporary debt securities as described in Item 2(j) would be notes issued to banks evidencing temporary working capital and construction loans.

NOTE 3

Cancelled bonds and debentures and interest coupons pertaining thereto, and records of bond and debenture interest coupons, may be destroyed; provided that a certificate of destruction giving full descriptive reference to the destroyed, cancelled bonds and debenture and interest coupons pertaining thereto, and to the records of bond and debenture interest coupons, shall be made by the person or persons authorized to perform such destruction, and such certificate of destruction shall be retained by the utility for the period herein prescribed.

The certificate evidencing the destruction of interest coupons pertaining to bonds or debentures need not contain a listing of the bond or debenture serial numbers pertaining to such interest coupons.

When documents represent debt secured by mortgage, the certificate of destruction shall also be authorized by a representative of the Trustee(s) acting in conjunction with the person or persons destroying the documents or shall have the Trustee(s') acceptance thereon.

While the certificate of destruction above described may not be destroyed earlier than seven (7) years after the payment and discharge of the bonds, debentures or interest coupons described in such certificate, it may be microfilmed at the option of the utility and such microfilm substituted for the original document.

NOTE 4

Destroy at option provided that the Trustee(s) under such indenture or security instrument is a National Bank, a member of the Federal Reserve System or a subsidiary of any such National Bank or Federal Reserve System member bank; and, provided further, that the Trustee(s) has certified to the utility that copies of all such documents will be available in the offices of the trustee(s) for inspection at any time prior to redemption by holders of debt securities to which such documents relate and for inspection by an Federal or State regulatory authority prior to redemption and for an additional period of seven (7) years after redemption.

3.

Authorizations from regulatory bodies for issuance of securities:

(a)

Copy of applications to regulatory bodies for authority to issue stocks, bonds and other securities, including a copy of exhibits in support of such applications.

Until all securities covered by a specific authorization are retired.

(M-10)

(b)

Official copy of opinions and orders of regulatory bodies granting authorize to issue securities.

Until all securities covered by a specific authorization are retired.

(M-10)

(c)

Reports filed with regulatory bodies in compliance with authorizations to issue securities, including supporting papers.  (Reports of sales of securities, application of proceeds, etc.)

Until all securities covered by a specific authorization are retired.

(M-10)

4.

Copy of registration statements and other data filed with the Securities and Exchange Commission:

(a)

In connection with offerings of securities for sale to the public, or the listing of securities on exchanges, including supporting papers.

Until all securities covered by a specific authorization are retired.

(M-10)

(b)

Copy of periodic reports and supporting papers filed in compliance with either the Securities Act of 1933 (15 U.S.C. 77a et seq.) or the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.).

Permanently.

(M-10)

5.

Proxies and voting lists:

(a)

Proxies of holders of voting securities.

1 year.

(M)

(b)

Corporate charters or certificates of incorporation.

1 year.

(M)

6.

Minute books of stockholders', directors', and directors' committee meetings.

Permanently.

(M-25)

7.

Titles, franchises and licenses:

(a)

Deeds and other title (including abstracts of title and supporting data).

6 years after property is disposed of unless surrendered to transferee.

(b)

Corporate charters or certificates of incorporation.

Permanently.

(c)

Legal documents in connection with mergers, consolidations, reorganizations, receiverships, and similar actions, affecting the identity or organization of the utility.

Permanently.

(d)

By-laws.

Permanently.

(e)

Franchises and certificates authorizing operations as a public utility.

Permanently.

(f)

Licenses (including amendments thereof) granted by Federal of State authorities for construction and operation of utility plant.

Permanently.

(g)

Copy of formal orders of regulatory commissions served upon the utility.

Permanently.

8.

Permits:

(a)

Permits and granted applications for the use of facilities of others.

6 years after expiration or cancellation.

(ME)

(b)

Copy of permits and applications granted others for the use of the utility's facilities.

6 years after expiration or cancellation.

(ME)

(c)

Applications for the use of facilities not granted and copy of such applications.

Destroy at option.

(M)

(d)

Permits, and applications therefore, of a temporary nature from municipalities or others to perform specific work, such as permits to open streets.

Destroy at option.

(M)

9.

Contracts and agreements (except contracts provided for elsewhere):

(a)

Service contracts, such as for management, accounting, financial, legal and other such services.

6 years after expiration or cancellation.

(ME)

(b)

Contracts with other gas utilities for the purchase, sale or interchange of gas.

6 years after expiration or cancellation.

(ME)

(c)

Leases pertaining to rentals of property to or from others.

6 years after expiration or cancellation.

(ME)

(d)

Contracts and agreements with individual employees, labor unions, company unions, and other employee organizations relative to wage rates, hours and similar matters.

3 years after expiration or cancellation.

(ME)

(e)

Contracts, agreements and/or other essential records necessary to the carrying out of the functions of an employee's stock purchase or other type of employee's savings plan or pension plan.

3 years after expiration or cancellation.

(ME)

(f)

Memoranda essential to clarify or explain provisions of contracts and agreements.

For same periods as contacts to which they relate.

(ME)

(g)

Card or book records of contracts, leases and agreements made, showing dates of expirations and of renewals, memoranda of receipts and payments under such contacts, etc.

Destroy at option.

(M)

(h)

Summaries and abstracts of contracts, leases and agreements.

Destroy at option.

(M)

(i)

Contracts or agreements for the acquisition or disposal of investments.  (Excluding temporary cash investments.)

6 years after expiration or cancellation.

(ME)

(j)

Contracts, agreements and records related thereto pertaining to patents, copyrights and licensing thereof.

6 years after expiation or cancellation.

(ME)

10.

General and Subsidiary ledgers:

(a)

General ledgers and ledgers subsidiary or auxiliary to general ledgers, except ledgers provided for elsewhere.

Permanently.

(M-20)

(b)

Indexes to general ledgers and subsidiary ledgers except ledgers provided for elsewhere.

Permanently.

(M-20)

(c)

Trial balance sheets of general and subsidiary ledgers or equivalent records.

1 year.

(M)

11.

Journals:

General and subsidiary journals, including departmental and divisional journals.

Permanently.

(M-20)

12.

Journal vouchers and journal entries:

(a)

General, departmental, divisional and petty journal vouchers.

Permanently.

(M-20)

(b)

Materials and supplies disbursement, labor distribution, and other detail summarization and distribution records supporting journal vouchers journal entries: (See NOTE 5.)

(M-7)

(1)

Charging plant accounts.

7 years prior to date as of which original cost of plant has been unconditionally determined or approved by the Commission in

(a) an order entered in proceedings initiated for the purpose of making such determination or seeking such approval; or

(b) in an order entered in proceedings initiated pursuant to the provisions of Section 36, 41 or 64 of "An Act concerning public utilities", (Ill. Rev. Stat. 1981, ch. 111⅔, par. 1 et seq.); and, further, that continuing plant inventory records are maintained, and distributions appear in work order records or cost ledger; otherwise, permanently.

(2)

Charging all other accounts.

7 years.

(M)

(c)

Papers forming a part of or necessary to explain journal vouchers or journal entries except as covered in Item 12(b) above.

See Item 12(b)(1) and (2).

(d)

Schedules for recurring journal entries

Destroy when superseded.

(M)

(e)

Lists of standard journal entry numbers.

Destroy when superseded.

(M)

NOTE 5

Time tickets and material issued and material returned tickets may be destroyed at option if the basic information contained thereon is transcribed to other records, if such other records are retained in accordance with Item 12 of this Appendix.  Basic information as regards time tickets includes, as a minimum, for the purposes of Item 12, hours worked and distribution of time to proper job or account.  For material issued and material returned tickets, basic information includes, as a minimum, for the purposes of Item 12, identification of material by code or otherwise, quantity and distribution to proper job or account.

13.

Cash books: