Ed. Code, § 89761 · Article 4. Expenditures and Control
Ed. Code, § 89761
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The California State University shall adhere to uniform accounting standards in accordance with Generally Accepted Accounting Principles (GAAP) for institutions of higher education.
(b) In the 1993–94 fiscal year, the California State University on five campuses representing the diversity of the system in both size of student body and campus budget shall have an independent audit of all funds performed and an independent audit report prepared.
(c) A copy of the audit reports shall be available for public inspection in the library of each campus of the university.
(d) The costs associated with the annual independent audit and audits performed pursuant to Section 89045 shall be funded from existing resources.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 745, Sec. 41. Effective October 12, 2001.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=89761.
- Text hash
- sha256 1716f6a67621fd739aaa4ee1711a91467e9e731545792f3bff5e20df6952905f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Education Code
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