Earlier editions: 2026-09
Title 2 — ADMINISTRATION›Chapter 2.12 — FISCAL ADMINISTRATION
Tracy Municipal Code Art. 2 Accounting and Audit
Tracy Municipal Code · 2026-10 edition · updated 2026-10-04 · Tracy
Cite as: Tracy Municipal Code Article 2 · Text as of 2026-10-04
2.12.100 - Governmental accounting.¶
The City's financial records will be maintained in accordance with generally accepted accounting principles for governmental accounting, which prescribe fund accounting.
(Prior code § 2-3.201)
2.12.110 - Financial reporting.¶
After the close of the fiscal year, an annual financial report covering all funds and financial operations shall be prepared and submitted to the City Council.
(Prior code § 2-3.202)
2.12.120 - Annual independent audit.¶
All the funds, accounts and financial transaction of the City shall be subjected to an annual audit by an independent certified public accountant who is to be selected by the City Council.
(Prior code § 2-3.203)
2.12.125 - Administrative Services Director—Duties transferred from City Clerk.¶
For the purposes of Government Code section 40805.5, the Administrative Services Director shall serve as the Director of Finance. The financial and accounting duties imposed upon the City Clerk under Government Code sections 40802 through 40805 are hereby transferred to the Administrative Services Director.
(Ord. No. 1175, § 3, 10-16-2012)
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