customers to provide proof of income to receive the discount and this was los angeles, california, atlintornia, columbus, ohio and eugene oregon for their utilities program. finding 2.2 is 3% of program accounts report 10 or more household members resulting in a high allowable household income. and what we found is of the cap accounts with data for household size 3% reported over 11 household members, which is almost three times the average household size for programs, which is 3.8 persons. while putting in an excessive number of household members is typical the reporting system does not prevent households from doing so to qualify for the program. finding 2.3, 16% of program accounts had a bill that is an unrealistically high proportion of reported income. what we found is of the 64 households that reported household income on their income verification response letter, 16% had a bill that was 10% or more of reported income with one household at 73% of reported income. the u.s. bureau of labor statisticses data indicates that san franciscans spend approximately 5% of household income on all