Audits and Accounting Procedures
San Diego Municipal Code § 22.4025
in effect§22.4025 Audits and Accounting Procedures
(a) An Event Organizer of a Commercial Special Event shall make payment and provide a final financial statement audited by a certified public accountant to the City Manager no later than thirty (30) calendar days after the Event for the fees and revenues to be paid to the City.
(b) Upon the request of the City Manager, an Event Organizer of a Non–commercial special Event shall provide a final financial statement audited by a certified public accountant no later than thirty (30) calendar days after the request.
(c) The City Manager is authorized to make determinations as to the commercial status of an Event and, with the advice and assistance of the City Auditor and Comptroller, to promulgate additional standards and procedures for cost accounting to implement Section 22.4025.
(d) At any time during normal business hours, and as often as the City Manager or City Auditor and Comptroller deems necessary, all data and records pertaining to the Event shall be made available to the city for examination at reasonable locations within the City or County of San Diego. The City will be allowed to audit, examine, and make excerpts or transcripts from the records. The records shall be retained for a period of not less than three (3) years following the Event unless the City agrees to an earlier disposition.
(“Audits and Accounting Procedures” added 11–18–1997 by O–18439 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter02/Ch02Art02Division40.pdf#page=18Fetched: 10/28/2026