; and (B) for each expense or cost described in clauses (i) through (iii) of subparagraph (A), unredacted information with respect to each of the matters described in paragraph (2) that are applicable to that expense or cost. (2) Matters described The matters referred to in paragraph (1)(B) for the expenses and costs described in clauses (i) through (iii) of paragraph (1)(A) are the following: (A) Billing amounts. (B) Billing dates. (C) The identity of each payee for any external consultants or contracts. (D) In the case of a payment made to a third-party vendor by a centralized service company, parent company, or other corporate affiliate of the covered utility, the identity of that third-party vendor. (E) The job title, portion of salaries, and expenses of covered utility staff with respect to any work performed relating to a covered expense. (F) An explanation of the expense or cost that is sufficient to describe the purpose of the expense or cost. (3) Reporting minimum removed With respect to any annual form that a covered utility submits to the Commission having a reporting threshold of $250,0000, the Commission shall remove that reporting threshold for the reporting of transactions with associated or affiliated companies on that annual form. (c) Enforcement (1) In general The Commission shall monitor and investigate compliance and noncompliance with the regulations promulgated under this section. (2) Penalty (A) In general In addition to any refunds that the Commission orders a covered utility to pay ratepayers, the Commission shall assess a penalty in accordance with subparagraph (B) against a covered utility that violates or fails or refuses to comply with the regulations promulgated under this section by charging a ratepayer a covered expense. (B) Amount of penalty (i) In general Subject to clause (ii), a penalty assessed under subparagraph (A) shall be— (I) for a covered expense charged to ratepayers in an amount less than $1,000,000, not less than the amount of that covered expense