There is a newer version of the California Code
2007 California Public Utilities Code Article 4. Audits And Financial Report
CA Codes (puc:101240-101245)
PUBLIC UTILITIES CODESECTION 101240-101245
101240. The general manager shall cause to be installed and maintained a system of auditing and accounting which shall completely and at all times show the financial condition of the district. 101241. The fiscal affairs of the district shall be predicated upon a fiscal year commencing on the first day of July of each calendar year and terminating on the 30th day of June of the following calendar year. 101242. Within 90 days from and after the close of each fiscal year, the general manager shall prepare and file with the secretary of the district a financial report showing the result of the operations of the district for the preceding fiscal year and the financial status of the district on the last day thereof. 101243. A copy of the financial report shall be kept in the office of the general manager and shall be available to public inspection at all times during the regular office hours of his office. 101244. Within 15 days after the filing of the financial report, the general manager shall publish a notice of such filing and shall state the fact of such availability for public inspection, together with the address of the office of the general manager. Such publication shall be in accord with Section 6061 of the Government Code. 101245. Within 15 days after the filing of the financial report, the general manager shall transmit a copy thereof to the board of supervisors and to the city council of each city within the district.
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