53890. As used in this article, “local agency” means any city, county, any district, and any community redevelopment agency required to furnish financial reports pursuant to Section 12463.1 or 12463.3. (Amended (as amended by Stats. 1984, Ch. 1523) by Stats. 1990, Ch. 1608, Sec. 4.)
53891. (a) The officer of each local agency who has charge of the financial records shall furnish to the Controller a report of all the financial transactions of the local agency during the preceding fiscal year. The report shall contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, if this […]
53891.1. In lieu of the report required in Section 53891, hospital districts may submit to the Controller copies of any annual financial reports which the hospitals are required to submit to the California Health Facilities Commission or any portion thereof acceptable to the Controller, together with any supplemental report containing additional information as required by […]
53892. The report shall state all of the following: (a) The aggregate amount of taxes levied and assessed against the taxable property in the local agency, which became due and payable during the next preceding fiscal year. (b) The aggregate amount of taxes levied and assessed against this property collected by or for the local agency during […]
53892.1. For the purpose of permitting the compilation of the financial transactions of school districts by the Controller as required by Section 12463, the Superintendent of Public Instruction shall make available to the Controller, on an as-needed basis and in the time, manner, and format as prescribed by the Controller, data and other matters required […]
53892.2. Pursuant to Section 53892, the report shall also contain the following information: (a) For all issues of general obligation bonds, revenue bonds, improvement district bonds, limited obligation bonds, and special assessment bonds state: (1) The purpose of the bonds. (2) The amount of issued and unmatured bonds. (3) The amount of any delinquent principal and interest payments which […]
53892.3. Pursuant to Section 53892, the report shall, in the case of cities, also contain the following information: (a) Total expenditures made during the next preceding fiscal year for the construction of public projects other than streets and highways. (b) The total amount expended pursuant to competitive bidding during the next preceding fiscal year for the construction […]
53893. Upon the completion of the report the legislative body shall either post it in a conspicuous location on its Internet Web site, or cause copies of the report to be prepared and the clerk of the legislative body shall furnish a copy to any person requesting it. A charge not to exceed twenty-five cents […]
53894. An officer of a local agency wilfully and knowingly rendering a false report is guilty of a misdemeanor. (Added by Stats. 1949, Ch. 1521.)
53895. (a) An officer of a local agency who fails or refuses to make and file his or her report within 20 days after receipt of a written notice of the failure from the Controller shall forfeit to the state: (1) One thousand dollars ($1,000), in the case of a local agency with total revenue, in the […]
53895.5. (a) An officer of a community redevelopment agency who fails or refuses to make and file his or her report within 20 days after receipt of a written notice of the failure from the Controller shall forfeit to the state: (1) One thousand dollars ($1,000) in the case of a community redevelopment agency with total revenue, […]
53895.7. (a) For the purpose of this section, “agency” means any agency or entity formed pursuant to the Joint Exercise of Powers Act (Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1) that issues conduit revenue bonds. (b) An officer of an agency who fails or refuses to make and file […]
53896. An officer of a local agency wilfully refusing to make such a report is guilty of a misdemeanor. (Added by Stats. 1949, Ch. 1521.)
53897. Whenever, under the provisions of Section 12463.1, reports of financial transactions are required to be furnished to the Controller from districts which make comprehensive annual financial reports to the State Treasurer, the provisions of this article shall be satisfied if a copy of the report to the State Treasurer is furnished to the Controller […]
