ACCOUNTING AND RECORDKEEPING

SJ-MC tit. 3, div. II, ch. 3.54, pt. 6

in effect

San José Municipal Code § 3.54.500 Maintenance of records.

3.54.500 - Maintenance of records. The trustees shall maintain or cause to be maintained suitable records, data, and information relating to its responsibilities hereunder. The trust's books and records relating thereto shall be open to inspection and audit at reasonable times, subject to applicable law. (Ord. 29065.)

San José Municipal Code § 3.54.510 Independent audit.

3.54.510 - Independent audit. The trustees shall cause an independent audit of the trust fund to be performed annually for each trust year, with results reported to the trustees. (Ord. 29065.)

San José Municipal Code § 3.54.520 Annual report.

3.54.520 - Annual report. The trustees shall publish an annual consolidated report for each trust year that includes the fiscal transactions of the trust fund for the preceding trust year; and the amount of the accumulated cash, securities, and other assets of the trust fund. (Ord. 29065.)

Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT3PE_IIREPL_CH3.54PODEHECATRFU_PT6ACREFetched: 11/1/2026