CA Pub Res Code Section 5788.25

(a)

The board of directors shall provide for regular audits of the district’s accounts and records pursuant to Section 26909 of the Government Code.

(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 of the Government Code.