Which underground wires? In our area if the wires are on the utility side of the meter, the utility is responsible.When I had my problem and had to replace the undground wires I contacted my insurance company to see if there was any coverage. They said no underground utilities are not covered under homeowners policies but I could buy a separate policy for the future issues.
Some places, the utility lands on an property owner's pole and the property owner is responsible for anything after that.
Likewise, any onsite wiring to other structures, site lighting, well pumps, etc is on the owner.