Certifications to the City Council
San Diego Municipal Code § 22.0707
in effect§ 22.0707 Certifications to the City Council
(a) In connection with the issuance of the City’s Comprehensive Annual Financial Reports (CAFR), the Chief Financial Officer shall certify in writing to the City Council that to the best of his or her knowledge, as of its date:
(1) the information contained in the CAFR fairly presents, in all material respects, the financial condition and results of operations of the City as of, and for, the periods presented in the CAFR; and
(2) the CAFR does not make any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they were made, not misleading.
(b) In connection with offerings of securities of the City or the “related entities” as defined in Municipal Code section 22.4102, the Chief Financial Officer shall certify in writing to the City Council that to the best of his or her knowledge, as of the date of the offering documents or other relevant disclosure materials, and regarding those sections of such offering documents or disclosure materials for which the Chief Financial Officer is primarily responsible:
(1) that the information fairly presents, in all material respects, the financial condition and results of operations of the City;
(2) that the information does not make any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they were made, not misleading; and
(3) that the financial statements and other financial information taken from the CAFR and included in such offering documents or disclosure materials fairly present in all material respects the financial condition and results of operations of the City as of, and for, the periods presented in the CAFR.
(c) If the Chief Financial Officer is absent, his or her deputy or other authorized designee shall provide the certifications required by this section.
(Added 10-11-2004 by O-19320 N.S.)
(Renumbered from former Section 22.0709 and amended 4-22-2015 by O-20474 N.S.; effective 5-22-2015.)
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/Ch02Art02Division07.pdf#page=4Fetched: 10/28/2026