2009 California Public Utilities Code - Section 101240-101245 :: Article 4. Audits And Financial Report

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.