California Code of Regulations › Title 21 - Public Works › Division 3 - California State Transportation Agency › Chapter 2 - Transportation Development [Renumbered] › Article 4 - Responsibilities of Operators › Section 6637 - Records and Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each
				  operator and transit service claimant shall keep and maintain accurate and
				  complete records and shall prepare an annual report of its operations in
				  accordance with the uniform system of accounts and records adopted by the State
				  Controller pursuant to Public Utilities Code Section
				  99243.
				  The report shall be submitted to the transportation planning agency, to the
				  State Controller and, where applicable, to the county transportation commission
				  or the metropolitan transit development board within 90 days after the close of
				  the fiscal year. The report shall specify (1) the amount of revenue generated
				  from each source and its application for the preceding fiscal year and (2) the
				  data necessary to determine whether the operator or transit service claimant is
				  in compliance with Public Utilities Code Sections
				  99268.1,
				  99268.2,
				  99268.3,
				  99268.4,
				  99268.5,
				  and
				  99268.9.
				  The report shall contain the financial data reporting forms specified by the
				  State Controller for that purpose.The report shall also include the
				  nonfinancial operating data described in the federal "Uniform System of
				  Accounts and Records and Reporting System," January 1977. The nonfinancial
				  operating data shall be reported on the forms specified by the State
				  Controller.
(b) In accordance with
				  the instructions of the State Controller, the operator or transit service
				  claimant shall file, with the report prepared pursuant to subdivision (a), a
				  letter or statement signed by an auditor or financial officer attesting to the
				  conformity, in all material respects, of the financial data reporting forms in
				  the report with the uniform system of accounts and records adopted by the State
				  Controller pursuant to Public Utilities Code Section
				  99243.
				  The letter or statement shall also specify which, if any, of the reporting
				  forms do not conform to the requirements of the uniform system and shall
				  describe the discrepancies that exist.
(c) As a supplement to the annual report
				  prepared pursuant to subdivision (a), each operator and transit service
				  claimant shall include an estimate of revenues to be generated from each source
				  and its proposed application for the next fiscal year.
(d) All fiscal and accounting records and
				  other supporting papers shall be retained for a minimum of four years following
				  the close of the fiscal year of expenditure.
1. Amendment
					 filed 3-4-77; effective thirtieth day thereafter (Register 77, No.
					 10).
2. Amendment filed 2-7-78; effective thirtieth day thereafter
					 (Register 78, No. 6).
3. Amendment filed 12-24-79 as an emergency;
					 effective upon filing. Certificate of Compliance included (Register 79, No.
					 52).
4. Amendment filed 5-7-81; effective thirtieth day thereafter
					 (Register 81, No. 19).
5. Amendment of subsection (a) filed
					 10-17-86; effective thirtieth day thereafter (Register 86, No. 42).
Note: Authority cited: Section
						99241,
						Public Utilities Code. Reference: Sections
						99241,
						99243,
						Public Utilities Code.