{"code":"GOV","codeName":"Government Code","section":"31598","citation":"Gov. Code, § 31598","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","url":"https://blackletter.si/government-code/title-3"},{"name":"DIVISION 4. EMPLOYEES [31000. - 33017.]","url":"https://blackletter.si/government-code/title-3/division-4"},{"name":"PART 3. RETIREMENT SYSTEMS [31200. - 33017.]","url":"https://blackletter.si/government-code/title-3/division-4/part-3"},{"name":"CHAPTER 3. County Employees Retirement Law of 1937 [31450. - 31898.]","url":"https://blackletter.si/government-code/title-3/division-4/part-3/chapter-3"},{"name":"ARTICLE 5. Financial Provisions [31580. - 31607.]","url":"https://blackletter.si/government-code/title-3/division-4/part-3/chapter-3/article-5"}],"history":"Repealed and added by Stats. 1996, Ch. 680, Sec. 11.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>The annual statement shall be prepared in accordance with generally accepted accounting principles on the basis of pronouncements of the Government Accounting Standards Board or its successor organization.</p>","text":"The annual statement shall be prepared in accordance with generally accepted accounting principles on the basis of pronouncements of the Government Accounting Standards Board or its successor organization.","otherVersions":[],"url":"https://blackletter.si/government-code/financial-provisions-31598","source":"California Legislative Information bulk export (pubinfo)"}