220 Mass. Reg. 6.11
Information pertaining to the cost of gas adjustment shall be filed with the Department in accordance with the standardized forms provided by the Department. Required filings include a monthly report which shall be submitted to the Department on the 20th of each month, and a semi-annual GAF filing which shall be submitted to the Department at least 45 days before the date on which a new GAF is to be effective. Additionally, each company shall file with the Department a complete list by (sub)account of all gas costs claimed as recoverable through the CGAC over the previous year, as included in the annual reconciliation. This information shall be submitted with each winter season GAF filing, along with complete documentation of the reconciliation adjustment calculations.
220 CMR 6.11