Public Utilities Code section 11940

The accountant shall install and maintain a system of auditing and accounting which shall completely and at all times show the financial condition of the district and provide reasonable assurance that the financial transactions of the district were executed in accordance with the instructions of the board. The accountant shall prepare all instruments necessary for the payment of demands against the district in accordance with the instructions of the board. The accountant shall perform such other duties as the board may require.

Source: Section 11940, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=11940.­ (updated Jan. 1, 1985; accessed Jul. 28, 2025).

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Verified:
Jul. 28, 2025

§ 11940's source at ca​.gov