(a) The annual report filed under this subchapter is a public document and shall be reviewed by the staff of the commission and the office. Both staffs may review work papers and supporting documents and engage in discussions with the utility about the data underlying the reports.
(b) The staff of the commission and the office shall communicate in writing to an electric utility not later than the 180th day after the date the report is filed if they have any disagreements with the data or computations.

(c) The commission shall finalize and resolve any disagreements related to the annual report, consistent with the requirements of § 39.258, as follows:
(1) for each calendar year, the commission shall finalize the annual report before establishing the competition transition charge under § 39.201; and
(2) for each calendar year, the commission shall finalize the annual report and reflect the result as part of the true-up proceeding under § 39.262.