{"data":{"id":"us-ca/gov-31598","jurisdiction":"us-ca","citation":"GOV § 31598","heading":"","body":"The annual statement shall be prepared in accordance with generally accepted accounting principles on the basis of pronouncements of the Government Accounting Standards Board or its successor organization.","path":["Government Code - GOV","TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]","DIVISION 4. EMPLOYEES [31000. - 33017.]","PART 3. RETIREMENT SYSTEMS [31200. - 33017.]","CHAPTER 3. County Employees Retirement Law of 1937 [31450. - 31898.]","ARTICLE 5. Financial Provisions [31580. - 31607.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0443d32b0f17f915e2f6f1c3d2281c3c2a304b88c0ea1e890ef1199a9c4378fc","source_id":"us-ca","stale":false,"prev":"us-ca/gov-31597.2","next":"us-ca/gov-31599"},"notice":"GroundRules: Original legal text. Not legal advice."}