Sts. & Hy. Code, § 27195 · Chapter 10.6. Annual Audit of the District
Sts. & Hy. Code, § 27195
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The district shall contract with a certified public accountant or public accountant to make an annual audit, the scope and content of which shall be prescribed by such accountant, of the books, accounts, records, papers, money, and securities of the district.
(b) Such report shall include a statement as to whether or not the accountant, through the application of auditing tests and other auditing procedures, is satisfied that expenditures and claims were supported by proper documentation and were properly recorded.
(c) All costs of the audit shall be borne by the district.
(d) A copy of each year’s audit shall be sent to the county auditor of each county within the district for public inspection.
Notes and commentary — not statutory text
History
Amended by Stats. 1970, Ch. 25.
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=SHC§ionNum=27195.
- Text hash
- sha256 8adbbba0689c37a557a0a64f43cfea02a7cc12906405cd07e8cdba4b7a006df4
- 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
Cited by 1 provision
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