{"code":"GOV","codeName":"Government Code","section":"61118","citation":"Gov. Code, § 61118","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 6. DISTRICTS [58000. - 62464.]","url":"https://blackletter.si/government-code/title-6"},{"name":"DIVISION 3. COMMUNITY SERVICES DISTRICTS [61000. - 61250.]","url":"https://blackletter.si/government-code/title-6/division-3"},{"name":"PART 3. PURPOSES, SERVICES, AND FACILITIES [61100. - 61226.5.]","url":"https://blackletter.si/government-code/title-6/division-3/part-3"},{"name":"CHAPTER 2. Finance [61110. - 61119.]","url":"https://blackletter.si/government-code/title-6/division-3/part-3/chapter-2"}],"history":"Repealed and added by Stats. 2005, Ch. 249, Sec. 3.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>(a) The board of directors shall provide for regular audits of the district’s accounts and records pursuant to Section <a href=\"/gov/26909\">26909</a>.</p><p>(b) The board of directors shall provide for the annual financial reports to the Controller pursuant to Article 9 (commencing with Section <a href=\"/gov/53890\">53890</a>) of Chapter 4 of Part 1 of Division 2 of Title 5.</p>","text":"(a) The board of directors shall provide for regular audits of the district’s accounts and records pursuant to Section 26909. (b) The board of directors shall provide for the annual financial reports to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5.","otherVersions":[],"url":"https://blackletter.si/government-code/finance-61118","source":"California Legislative Information bulk export (pubinfo)"}