Code Section Group

Streets and Highways Code - SHC

DIVISION 16. HIGHWAY DISTRICTS [25000 - 27567]

  ( Division 16 added by Stats. 1943, Ch. 284. )

PART 3. BRIDGE AND HIGHWAY DISTRICTS [27000 - 27567]

  ( Part 3 added by Stats. 1943, Ch. 286. )

CHAPTER 10.6. Annual Audit of the District [27195 - 27196]
  ( Chapter 10.6 added by Stats. 1968, Ch. 1472. )

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.

(Amended by Stats. 1970, Ch. 25.)

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.

(Added by Stats. 1968, Ch. 1472.)

SHCStreets and Highways Code - SHC