18 CFR § 41.8 - Burden of proof.

---
identifier: "/us/cfr/t18/s41.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "18 CFR § 41.8 - Burden of proof."
title_number: 18
title_name: "Conservation of Power and Water Resources"
section_number: "41.8"
section_name: "Burden of proof."
chapter_name: "FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE FEDERAL POWER ACT"
part_number: "41"
part_name: "ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "16 U.S.C. 791a-825r, 2601-2645; 42 U.S.C. 7101-7352."
regulatory_source: "Order 141, 12 FR 8500, Dec. 19, 1947, unless otherwise noted."
cfr_part: "41"
---


# 41.8 Burden of proof.

The burden of proof to justify every accounting entry shall be on the person making, authorizing, or requiring such entry.