Cal. Government Code § 13405

(a) A state entity shall conduct annual reporting in accordance with all of the following: (1) After an annual internal review, entity management shall prepare a report on the adequacy of the state entity’s risk management system and internal control in accordance with the guidance established by the Department of Finance, as provided in Section 13403. (2) The annual report shall include the preceding period from July 1 to June 30, inclusive, of the reporting year. (3) The annual report shall be submitted to the Department of Finance, in the manner provided by the Department of Finance, on or before July 31, 2027, and annually thereafter by July 31. (4) The state entity shall publicly post a copy of an accepted report on the state entity’s internet website within five business days after receiving notice of acceptance by the Department of Finance. (b) Upon the annual report’s acceptance by the Department of Finance, the state entity shall be notified by the Department of Finance, and a copy of the annual report shall be provided by the Department of Finance to the California State Library. In the event a state entity does not comply with the reporting requirement of this chapter, the Department of Finance shall create a noncompliance report and publicly post it on its internet website. The noncompliance report shall also be provided by the Department of Finance to the California State Library. (c) The California State Library shall make the state entity’s accepted annual report and the noncompliance report available for public inspection.