Cal. Public Utilities Code § 913

(a) The reporting requirements of this section apply to electrical corporations with at least 1,000,000 retail customers in California and gas corporations with at least 500,000 retail customers in California. (b) The commission shall prepare a written report on the costs of programs and activities conducted by each electrical corporation and gas corporation that is subject to this section, including activities conducted to comply with their duty to serve. The report shall be completed on an annual basis before April 1 of each year, and shall identify, clearly and concisely, all of the following: (1) Each program mandated by statute and its annual cost to ratepayers. (2) Each program mandated by the commission and its annual cost to ratepayers. (3) Energy purchase contract costs and bond-related costs incurred pursuant to Division 27 (commencing with Section 80000) of the Water Code. (4) All other aggregated categories of costs currently recovered in retail rates as determined by the commission. (c) The report required by subdivision (b) shall be submitted to the Governor and the Legislature no later than April 1 of each year. (d) The commission shall post the report required by subdivision (b) in a conspicuous area of its Internet Web site.