California Public Utilities Code § 240101

Public Utilities Code
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The commission shall do all of the following with respect to the revenues derived from the transactions and use tax levied pursuant to Chapter 4 (commencing with Section 240300): (a) Adopt an annual budget. (b) Cause a postaudit of the financial transactions and records of the commission and of all revenues expended pursuant to this division to be made at least annually by a certified public accountant. (c) Do any and all things necessary to carry out the purposes of this division.

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