{"code":"WAT","codeName":"Water Code","section":"81426","citation":"Wat. Code, § 81426","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 31. BAY AREA WATER SUPPLY AND CONSERVATION AGENCY [81300. - 81461.]","url":"https://blackletter.si/water-code/division-31"},{"name":"CHAPTER 4. Powers and Functions of Agency [81415. - 81442.]","url":"https://blackletter.si/water-code/division-31/chapter-4"},{"name":"ARTICLE 2. Financial Matters [81425. - 81435.]","url":"https://blackletter.si/water-code/division-31/chapter-4/article-2"}],"history":"Added by Stats. 2002, Ch. 844, Sec. 1.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>The accounts of the agency shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants with experience in auditing the accounts of local public entities.</p>","text":"The accounts of the agency shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants with experience in auditing the accounts of local public entities.","otherVersions":[],"url":"https://blackletter.si/water-code/financial-matters-81426","source":"California Legislative Information bulk export (pubinfo)"}