Section 407-430-9 - REPORTING REQUIREMENTSA. By no later than 25 days following the end of each quarter, each gas utility shall submit a quarterly report reflecting operations during the prior quarter in accordance with the format established by the Commission. Each report shall include all information necessary to calculate and document gas charges and costs, gas adjustment charges, and any other information in whatever form requested by the Commission to facilitate the evaluation and cost justification process. These reports shall show the volume of pipeline natural gas, liquefied natural gas, storage gas and propane air gas and other gas supplied to customers during the quarter, together with the cost of each. The quarterly report shall include all relevant data for the preceding calendar quarter, including revenue received under the cost of gas adjustment. It shall also report and describe any refunds received during the quarter. By no later than 40 days from the end of each quarter, the gas utility shall also explain in writing any differences between actual gas costs, gas sendout and gas sales, and the projections made in its filing.65- 407 C.M.R. ch. 430, § 9