Forensic Accounting Examination

In July 2019, the passing of emergency legislation, Assembly Bill (AB) 1054 and AB 111, required the CPUC to establish a Wildfire Safety Division (WSD) by January 2020 in response to the wildfire crisis acceleration. WSD’s primary directive is to evaluate and approve or deny electrical corporations’ Wildfire Mitigation Plans in accordance with Public Utilities Code Section 8386 et. seq in order to ensure that the electrical utilities are taking effective actions to reduce utility-related wildfire risk.

The Contractor shall conduct an independent Performance Audit, in accordance with the Generally Accepted Government Auditing Standards (GAGAS), of the six (6) Investor-Owned Utilities' (IOUs), including three (3) Large IOUs and three (3) small multijurisdictional utilities (SMJUs), who are regulated by the CPUC and submitted 2019 and 2020 Wildfire Mitigation Plans (WMPs), to determine compliance with General Rate Case (GRC) rules and regulations. The Contractor shall assess whether any expenses and/or investments identified in the 2019 and 2020 WMPs are duplicative of operating and capital expenditures approved in previous GRCs.

Investor-Owned Utilities Engagement Letters:



PG&E’s 2020 Enhanced Vegetation Management Program

WSD has completed and enclosed the audit report of PG&E’s enhanced vegetation management (EVM) program that was conducted from October 21, 2020 through February 5, 2021.

During the audit, the WSD reviewed PG&E-provided data and conducted inspections, which the WSD compared to the representations PG&E made in its 2020 WMP.

Audit of PG&E's Implementation of their Enhanced Vegetation Management Program in 2020

PG&E's Responses to EVM Implementation Audit


Immigration Guide