Wat. Code, § 13444

(a) No later than January 1 of each year, the board shall post on its internet website a report describing the receipts and expenditures of the State Water Pollution Cleanup and Abatement Account for the most recent completed fiscal year.

(b) The board shall complete the initial report no later than January 1, 2026, and that report shall include, but not be limited to, the data required pursuant to subdivision (c) for the period from July 1, 2017, to June 30, 2025, inclusive.

(c) Each report completed pursuant to this section shall include, but not be limited to, the following:

(1) A list of applications that, for each application, contains the following:

(A) The amount of funds the application requested.

(B) The board’s decision on the application.

(C) The amount of funds granted to the applicant.

(D) A description of the project funded, if applicable.

(E) If the application was denied in whole or in part, the reasons for the denial or partial funding.

(2) (A) The total and individual amount of deposits to the State Water Pollution Cleanup and Abatement Account originating from enforcement fines.

(B) The total amount of funds diverted to supplemental environmental projects from enforcement fines that would otherwise be deposited into the State Water Pollution Cleanup and Abatement Account.

(3) The total amount of deposits to the account originating from each regional board and the total amount of grants provided to projects within each region.

(d) Commencing no later than June 30, 2025, the board shall separately account within the State Water Pollution Cleanup and Abatement Account all categories of receipts, which shall include, but not be limited to, all of the following categories:

(1) Enforcement fines.

(2) Cost recovery in accordance with Section 13365.

(3) Judicially approved settlements or judicial orders that include specified limitations on the use of the funds.