In July 2019, in response to the acceleration of the utility-related wildfire crisis in California, emergency legislation, Assembly Bill (AB) 1054 and AB 111, was passed and established what is currently the Office of Energy Infrastructure Safety (Energy Safety). Energy Safety’s primary directive is to evaluate and approve or deny electrical corporations’ Wildfire Mitigation Plans (WMPs) 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.

Following approval of WMPs, Energy Safety’s Compliance Division is responsible for overseeing compliance with the approved plans. An integral aspect to evaluating compliance with WMPs is conducting audits where an electrical corporation’s records and data are analyzed. As Energy Safety continues to mature its compliance process, all audit-related documents will be available on this page.

Forensic Accounting Audit

Energy Safety has engaged a contractor to conduct an independent performance audit, in accordance with the Generally Accepted Government Auditing Standards (GAGAS), of the six (6) investor-owned utilities (IOUs), who submitted 2019 and 2020 WMPs. The purpose of the audit is to examine IOU’s spending in the execution of its WMP programs and initiatives relative to its prior General Rate Case (GRC) applications. The contractor will 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. Results of this audit will be made publicly available as they are completed and accepted by Energy Safety.

Investor-Owned Utilities Engagement Letters


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