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The records consist of the minutes of the Kingston Public Utilities Commission from 1941 to 1972, and from 1994 to 1997. The
minutes of the Kingston Transit Commission are included for 1962, the year it was taken over by the P. U. C. There are account books from 1904 on (the year the Light, Heat and Power Company was taken over by the city), financial statements for the 1930s, 1940s and 1950s, and some warrants and vouchers for scattered years in the early part of the century.

The fonds also contains gas and electric registers for 1911 and 1915, gas and electric daily report books for a number of years, records of sewer,water and gas services, and order book for the years 1948 to 1952, a record of the monthly output of gas and electricity for the years 1926 to 1939 and other miscellaneous items.