65- 407 C.M.R. ch. 83, § 2
Each public utility engaging in any advertising, political activities, institutional advertising, promotional advertising, or the making or promotional allowances shall file a report annually with the Commission containing a written description of such activities, advertising, and allowances, whether conducted by the utility itself or by another corporation, organization, association, or individual on the utility's behalf. The report shall be included with the utility's annual report to the Commission and shall include the expanses associated with such activities, advertising or allowances, as well as total expenditures on all such activities, advertising methods used by the utility to collect and account for such information and the methods used to inform its employees and agents of the requirements of this rule and how to report such information to the utility for inclusion in the report required by this section and the accounts required by section 3 of this rule. The Commission may review and require alteration of any reporting or accounting methods and procedures to ensure that the policies of this rule are implemented uniformly. In addition, each public utility shall keep copies of all its institutional and promotional advertising on file for inspection by the Commission.
Furthermore, with respect to political activities, the report shall include: 1) the number and titles of each utility employee involved; 2) the hours spent by these employees each quarter; 3) the expenditures, salary, and associated overheads of each employee while engaged in political activities. Political activities expenditures on major issues shall be separated and reported by specific issue or activity whenever aggregate spending for a particular issue or activity exceeds $50,000 or 10% of the total of all political activities expenditures over the most recent twelve-month period or are estimated to exceed 10% of the political expenditures for that calendar year.
Each utility engaged in political activities shall file a quarterly summary report listing the major political activities and associated expenditures, as defined above. In addition, this summary report shall include the total expenditures on political activities, separated by expenditures incurred internally and externally.
65- 407 C.M.R. ch. 83, § 2