(1) Each utility, distribution services provider, and transmission service provider (if delivering gas for end-use) shall file with the commission a USBP plan no later than August 5, 1998.

(2) The filing shall include:

(a) a description of the proposed USBP plan, with supporting testimony;

(b) proposed tariffs reflecting changes to rates, if required, to fund the USBP at no less than the minimum annual amount (percentage of annual revenues) established in ARM 38.5.7020;

(c) if the utility objects to the minimum annual amount established in ARM 38.5.7020, the utility may also file, in addition the requirements of (2) (a) and (b) , above, an alternative proposal, with supporting testimony; and

(d) a description of the utility's or provider's USBP, formal or informal, in place for the period May 2, 1997, to August 5, 1998, identifying the amount (in percentage of annual revenues) at which the program was funded and the amount (in percentage of annual revenues) which was applied to low-income weatherization and bill assistance, and a proposal for implementing (4) , if applicable.

(3) The commission may approve the plan on an interim basis and commence contested case proceedings to determine whether the plan should be approved on a final basis, and, if the utility has objected to minimum annual amount pursuant to (2) (c) , above, whether good cause has been shown to adjust that amount.

(4) Utilities and providers not having a program in place on May 2, 1997, and thereafter, funded to at least .42 percent of annual revenues and from which at least .42 percent of annual revenues was applied to low-income weatherization and bill assistance shall, in the USBP filing and in addition to establishing a USBC to generate, system-wide, an annual amount as established in ARM 38.5.7020, establish USBP accounting reserve computed by applying .42 percent of annual revenues from May 2, 1997, to August 5, 1998. The reserve will be allocated to approved ongoing USBPs, one time USBPs, USBP start-up expenses for new programs, and like expenses, all relating to low-income weatherization and bill assistance. At such time as these are implemented recovery of the reserve will be allowed over a one year period.