Here is what it looked like before the panel was set. Disclaimer: Picture is from the house about 5-6 feet away but looks the same as the house in question.
100A UG service w/ 3" EMT coupling used to transition from PVC to EMT.
PG&E requires 3" conduit for UG service & as one can see by the meter being set the temp service passed.
Do these photos show violations or not ?