2007 California Government Code Article 10. Local Filing Of Financial Reports

CA Codes (gov:53900-53901)

53900.  As used in this article, "local agency" means city and any
district other than school districts required by the Advisory
Committee and the Controller to furnish financial reports pursuant to
Section 12463.1.


53901.  Unless exempted by the county auditor 60 days after the
beginning of its fiscal year, every local agency, including every
special purpose assessing or taxing district with the county shall
file with the county auditor of the county in which it conducts its
principal operations, a copy of its annual budget.  The county
auditor shall hold on file the annual budget of such special purpose
assessing or taxing district or local agency for public inspection at
all reasonable hours.  If a local agency or special purpose
assessing or taxing district does not have a formal budget, it shall
file a listing of its anticipated revenues, together with its
expenditures and expenses for the fiscal year in progress.  The
county auditor shall hold on file such statement for public
inspection at all reasonable hours.