Gov. Code, § 13995.44

(a) (1) The commission shall annually provide to all assessed businesses, the chairperson of the Joint Legislative Budget Committee, and the chairpersons of the Assembly Committee on Budget and the Senate Committee on Budget and Fiscal Review a report on the activities and budget of the commission including, but not limited to, income and expenses, the fund balance, a summary of the tourism marketing plan, and a report of progress in achieving the goals set forth in the plan. The portions of the report that pertain to the commission’s income and expenses and the fund balance, as well as those other portions that the commission may from time to time deem appropriate, shall be audited by independent accountants retained by the commission for this purpose. The commission shall also annually post the report on its internet website.

(2) The commission’s annual budget shall be subject to the review and approval of the director. However, any decision of the director related to the budget may be overridden by a vote of three-fifths or more of the commissioners then in office.

(b) The commission shall maintain a report on the percentage assessment allocation between industry categories and industry segments. The report shall also specify the reasons and methodology used for the allocations. This report shall be updated every time the assessment allocations are amended. The report shall be made available to any assessed business.