SECTIONS 27195-27196 - California Statutes

STREETS AND HIGHWAYS CODE

SECTION 27195-27196

27195. (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.

27196. The accountant who is under contract to perform the audit
provided for in Section 27195 may at any reasonable time and place
examine the books and records of the district.