{"code":"EDC","codeName":"Education Code","section":"84040.3","citation":"Ed. Code, § 84040.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 3. POSTSECONDARY EDUCATION [66000. - 101460.]","url":"https://blackletter.si/education-code/title-3"},{"name":"DIVISION 7. COMMUNITY COLLEGES [70900. - 88933.]","url":"https://blackletter.si/education-code/title-3/division-7"},{"name":"PART 50. FINANCE [84000. - 85304.]","url":"https://blackletter.si/education-code/title-3/division-7/part-50"},{"name":"CHAPTER 1. State Financial Management and Control [84000. - 84044.]","url":"https://blackletter.si/education-code/title-3/division-7/part-50/chapter-1"},{"name":"ARTICLE 2. Accounting, Budget Controls and Audits [84030. - 84044.]","url":"https://blackletter.si/education-code/title-3/division-7/part-50/chapter-1/article-2"}],"history":"Added by Stats. 1993, Ch. 514, Sec. 1.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>Each organization that is described in Section 501(c)(3) of the Internal Revenue Code of 1954, 26 U.S.C. 501(c)(3), and that is recognized by the governing board of a community college district as having a formal relationship with, and that is working on behalf of, the district or a community college within the district, shall file a copy of its audited financial report for the previous fiscal year or its annual financial report for the previous fiscal year with the governing board on or before April 1 of each year.</p>","text":"Each organization that is described in Section 501(c)(3) of the Internal Revenue Code of 1954, 26 U.S.C. 501(c)(3), and that is recognized by the governing board of a community college district as having a formal relationship with, and that is working on behalf of, the district or a community college within the district, shall file a copy of its audited financial report for the previous fiscal year or its annual financial report for the previous fiscal year with the governing board on or before April 1 of each year.","otherVersions":[],"url":"https://blackletter.si/education-code/accounting-budget-controls-and-audits-84040-3","source":"California Legislative Information bulk export (pubinfo)"}