California § 27195 - The district shall contract with a certified public accountant or public accounta

Full text of California Public Contract Code - PCC § 27195 — The district shall contract with a certified public accountant or public accounta, with citation guidance and answers to common questions.

§ 27195. The district shall contract with a certified public accountant or public accounta

(a) The district shall contract with a certified public accountant or public accountant to make an annual audit, the scope and content of which shall be prescribed by such accountant, of the books, accounts, records, papers, money, and securities of the district. (b) Such report shall include a statement as to whether or not the accountant, through the application of auditing tests and other auditing procedures, is satisfied that expenditures and claims were supported by proper documentation and were properly recorded. (c) All costs of the audit shall be borne by the district. (d) A copy of each year’s audit shall be sent to the county auditor of each county within the district for public inspection.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 27195

What does Public Contract Code - PCC § 27195 cover?

Section 27195 ("The district shall contract with a certified public accountant or public accounta") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 27195?

A common citation format is "Public Contract Code - PCC § 27195" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 27195 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.