Cal. Government Code § 8450

(a) For purposes of this section, the following definitions apply: (1) “Indian tribe” means a federally recognized Indian tribe and any department, division, subdivision, agency, or arm or instrumentality thereof. (2) “Financial assistance” means grants, cooperative agreements, noncash contributions or donations of property, direct appropriations, food commodities, and other financial assistance provided by a public agency. (3) “Public agency” has the same meaning as the term is defined in Section 7920.525. (b) Notwithstanding any other law, any record that contains financial information provided by an Indian tribe to a public agency, as a condition of or requirement for receiving financial assistance shall be confidential, shall not be a public record, and shall not be open to public inspection. (c) Each public agency agreement or contract with an Indian tribe related to financial assistance shall contain a provision stating that any financial information disclosed pursuant to the agreement or contract shall remain confidential, shall not be a public record, and shall not be open to public inspection. (d) The Legislature finds and declares that the records described in subdivision (b) are records of a sovereign nation and are not subject to disclosure by private citizens or the state.