2009 California Government Code - Section 53900-53901 :: Article 10. Local Filing Of Financial Reports

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.