PUBLIC UTILITIES CODE SECTION 14403.3
The report and recommendation of the general manager of an electricity district filed pursuant to Section 14403 shall include all of the following:
(a) The most recent annual report submitted pursuant to Section 11938.
(b) A statement of sales volumes by customer types for the preceding two years and estimates of sales volumes for the two years following.
(c) A statement of sources and disposition of funds for the preceding two years and estimates of sources and dispositions of funds for the two years following, whether or not the rate change does occur.
(d) A statement of capital expenditures anticipated during the next two years following.
(e) In sufficient detail to permit an assessment of the need for any proposed changes, a statement of each category of expense for the preceding two years, and estimates of each category of expense for the two years following.
(f) Other information as the general manager believes will explain or justify the proposed rate change.
(g) The basis for the allocation of the overall revenues among the various types of customers of the electricity district.